The article examines the qualitative content of specialized knowledge in the field of budget control and regulation. The existing theoretical problems in the field of defining the concepts of special knowledge, special economic knowledge are considered in order to determine the essence and place of special knowledge in the field of budget control and regulation. The analysis of the structure of special knowledge in the field of budget control and regulation, taking into account the development of electronic document flow in the Russian Federation, the theoretical views of authoritative scientists in the field of the theory of forensic examination and criminal procedure, as well as the specifics of crimes and offenses in the field of spending budget funds. The main structural components of special knowledge in the field of budget control and regulation are proposed. The concept of special knowledge in the field of budget control and regulation has been developed. The main competencies and the main ways of training specialists and experts with a set of theoretical knowledge and practical skills in the field of budget control and regulation are outlined.
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