The nature of functional control resulting from the objective necessity of government relations and executing special function due to social division of labor. The developed countries maintain various forms some supreme financial control bodies, the potential of which is presented as an important factor in public transformations. Many states take effective measures for the further development of organs of state financial control and on improving the efficiency of their work. These measures are related to improvement of legislation, determining where organs above the state administration system, their role, their rights and opportunities.