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The article examines the role of the Federal Treasury of the Russian Federation as a key institution in the management of public and municipal finances. The main functions of the treasury system, including cash service for budget execution, control over the targeted use of budget funds, and management of a single treasury account, are analyzed. Based on statistical data for 2022-2024, the article analyzes the dynamics of the execution of the federal budget through the Federal Treasury system. Current trends in the digitalization of the treasury system and areas for improving financial control mechanisms are identified. In conclusion, it should be noted that the further development of the treasury system should be aimed at creating a single digital space for public finance management, ensuring end-to-end integration of all participants in the budget process. This implies not only the widespread introduction of advanced information technologies such as artificial intelligence, blockchain, and big data analytics, but also the transformation of financial control methods towards a proactive, risk—based approach. This model will increase transparency, efficiency, and predictability in the use of budget funds, thereby strengthening financial stability and trust in public authorities.
Federal Treasury, budget system, treasury execution of the budget, unified treasury account, financial control, public finances, municipal finances
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