FEATURES OF FINANCIAL AND LEGAL REGULATION OF THE ACTIVITIES OF STATE EXTRA-BUDGETARY FUNDS IN THE DIGITAL AGE: PROBLEMS AND PROSPECTS

Currently, it is relevant and important to improve the financial and legal regulation of the functioning of state extra-budgetary funds. It should be noted that attention to the work of such funds increased during the period of active spread of COVID-2019, and has not decreased to this day. The pandemic has ingrained in the minds of citizens an understanding of the need and convenience of receiving government services remotely. Digitalization is helping to improve the work of state extra-budgetary funds, however, at the same time it entails certain risks. This article reveals the features of the financial and legal regulation of the functioning of state extra-budgetary funds, analyzes problematic issues, the impact of digitalization on the designated processes is revealed. The article also outlines further prospects for the development of financial and legal regulation in the area of public relations under consideration,  ncluding the further spread of the digital format for the provision of public services, the development of interdepartmental interaction, and also indicates the need for additional protection of personal data of persons held by state extra-budgetary funds.