STATE FINANCIAL CONTROL AS A FACTOR OF EFFECTIVE USE OF LOCAL BUDGET FUNDS
Анотація
Introduction. Currently, local budgets play a significant role in the socio-economic life of the state. The formation and use of local budgets is one of the priorities that should be taken into account in the management of local finances. State financial control over the use of local budgets is becoming increasingly important given the situation with the global pandemic COVID-19, as well as the Ukrainian realities, where there is a threat of external military aggression. Public financial control is a factor that reduces the risk of inefficient use of budget funds, and therefore its study is relevant and urgent today.
The purpose of the article is to highlight the situation with the state financial control as a factor in the effective use of local budgets in Ukraine, as well as to make recommendations for improving its implementation.
Results. The legal basis for state financial control in Ukraine has been clarified. The main subjects of state financial control have been identified and the importance of their effective cooperation has been highlighted. The state financial control is divided into preventive, operational and retrospective and the need for their unity is emphasized in order to achieve the most useful effect for the control of the use of local budgets. The role of the processes of decentralization of state power and reform of local self-government in the formation and use of budget funds at the local level was emphasized, and the need for state financial control under such conditions was emphasized. The data by the State Audit Service of Ukraine demonstrates the urgency of improving the system of state financial control over the use of local budgets. Potential ways to increase the effectiveness of state financial control at the local level are proposed.
Conclusions. It is determined that the state financial control occupies a prominent place to ensure the efficient use of local budgets. It was found that in Ukraine today the state financial control is carried out at an insufficient level, and therefore needs to be strengthened while the number of control measures at the level of local budgets should be increased.
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DOI: https://doi.org/10.35774/sf2021.04.053
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West Ukrainian National University