Аннотация:In economics, the most developed sphere of research is the budget and the problems associated with its execution. Despite of numerous studies of tools to improve the efficiency of the use of public resources, there are many problems of using budget funds. The purpose of the research for this article was to study the impact of risks when using inter-budgetary subsidies in the framework of control and expert-analytical activities. Certain aspects of the use of inter-budgetary subsidies allocated from the federal budget were studied, since their volume increases annually, as well as mechanisms for monitoring audit and control with the linking of the study of budget risks.