ФІНАНСОВИЙ КОНТРОЛЬ І СТАНОВЛЕННЯ АУДИТУ ВІДПОВІДНОСТІ ЗАБЕЗПЕЧЕННЯ ЕФЕКТИВНОГО УПРАВЛІННЯ БЮДЖЕТНИМИ КОШТАМИ

Introduction. The issue of building and creating a holistic system of state financial control in Ukraine is very important and relevant today. It is impossible to increase the efficiency and competitiveness of different sectors of the national economic system, to ensure the life of the state, as well as to reduce the level of shadowing of the economy and corruption without their solution. The purpose of the article is to develop the scientific and methodological foundations of the formation of the system of state financial control in Ukraine on improving the efficiency of its functioning in the conditions of modern challenges and threats. Results. The current state of the state financial control system in Ukraine and the prospects of its further development are considered. The results of the control work of the State Audit Service of Ukraine for 2020–2022 are summarized. It is emphasized that effective state financial control is the most important condition for the existence of a strong state and an important factor in its development. The problems that may arise in the process of creating and building a single system of state financial control. Ways to improve the unified system of state financial control are proposed. Conclusions. According to the results of the study, conclusions are formulated on the need to form a holistic system of financial control, determine the vectors of its development, taking into account the principles of interaction between external and internal control bodies, timely identification economic processes, the course of which must be kept under constant control and supervision of the state.

Introduction. The presence of regulatory, organizational, technical, methodological, informational, and personnel problems in the domestic system of state financial control leads to a decrease in its efficiency and objectivity, as well as irrational management of state property and resources. The purpose of the paper is to study the problems of state financial control in Ukraine, to reveal their characteristic features, as well as to find ways to improve and prospects for the development of the domestic financial control system in modern conditions. Results. The main problem of implementing financial control is the presence of a large number of regulatory legal acts that duplicate the functions of state bodies, shift responsibility and contain a number of conflicts, in which identical concepts are interpreted differently, different classifications of forms of control and control bodies are proposed, which leads to some confusion and an increase in offenses and economic crimes. Regarding organizational and technical problems in the practical activities of state financial control, it is worth noting that today there are a large number of state financial control bodies operating, which have different goals, objectives, functions, powers and responsibilities. The main methodological shortcomings that hinder the development of the domestic system of state financial control are the lack of specific procedural norms and standards for implementing state control and the weakness of its theoretical and methodological foundations, which is the cause of large-scale financial violations and abuses in the field of public finances. Among the main problems of today are the issues of developing a unified information system for state financial control, the issues of standardization and improvement of existing software for controlling bodies. Today, there is no single concept for designing a system for providing information support for state financial control bodies. One of the important problems in the field of state financial control remains the issue of training personnel for control bodies. Conclusion. The key tasks aimed at improving the state financial control system are: bringing the theoretical base into line with modern conditions; reforming organizational structures; dividing functions and areas of activity; creating integrated research and educational bases, forming a system of human resources; organizing an adequate information and communication infrastructure.

Purpose. The aim of the study theoretical foundations of public administration and develop a scientific approach on this basis to assessing the effective management of the budgetary funds in accordance with international rankings. Methodology of research. The results of the study are based on the use of abstract and logical (when examining existing approaches to public administration assessment) and statistical analysis (when calculating the indicator of the effective management of budget funds of Ukraine in accordance with international ratings). The theoretical and methodological basis of the study is the key provisions, principles and methods of modern economic theory, finance and economics. Findings. It is substantiated that successful functioning of the budgetary system is possible provided that the real state of management of the formation and use of budgetary funds is monitored, and the effectiveness of managerial making decisions in the budgetary process is evaluated. It is proved that the current state of economic development of Ukraine is characterized by instability, stagnation, and lack of effective state management of budgetary funds. Global approaches to assessing public administration performance based on GRICS and the Budget Transparency Index are explored. This made it possible to propose a scientific and methodological approach to assessing the effective management of the budgetary funds. Originality. The scientific and methodological approach to assessing the effectiveness of the budgetary funds management is proposed, a feature of which is the introduction of the calculation of an appropriate indicator of efficiency with the separation of direct (transparency in the budget sphere, citizen participation in the budget process, budget surveillance) and indirect (political stability, government efficiency, rule of law, control over corruption) factors and levels (high, relatively high, medium, low and critical) of efficiency. This approach enabled both to analyse practically the efficiency of budgetary funds management in Ukraine during 2008-2017, and determine its position among other countries of the world for 2017. Practical value. The developed scientific approach enriches the theory and practice of the management process of budgetary funds as a component of state regulation system and can be applied in the activity of legislative and executive bodies of state power and bodies of local self-government in the development and making management decisions in budgetary area. Key words: budget; public administration; budgetary funds; efficiency of management; public debt.

Effective state financial control is the most important condition for the existence of a strong state and an important factor in state-building. Therefore, the creation of a clear system of public financial control, the determination of the place and role of the bodies of state financial control in its single system, the general principles and mechanisms of their organization and functioning should ensure the unification and consistency of control of public finances. Solving the complex issues of developing a system of public financial control requires the use of foreign experience, which takes into account the general approaches and principles of constructing such systems, developed and applied a systematic approach to the definition of their elements, formed standards for the implementation of control and analytical and expert measures, evaluation and presentation of their results. State financial control should envisage and ensure the fulfillment of the following tasks: • organization and implementation of control over timely execution of income and expense articles of the state and local budgets; • assessment of the reasonableness of revenue and expenditure items of the state budget and state trust funds; • assessment of the efficiency and expediency of spending public funds; ensuring compliance with the rules of transactions with currency and currency values; prevention of offenses in the financial sphere; • provision of financial security of the state; • control over the fulfillment of the international financial obligations of the state, the state debt; • control over observance of budget, tax, customs, currency legislation; • assessment of the effectiveness of the main spending units spending on the use of public funds; • analysis of detected deviations from the established indicators of the state budget and preparation of proposals aimed at their elimination; • financial expertise of draft laws that envisage spending of budget funds or influence the formation and use of these funds, etc. To develop a coherent system of financial control, it is necessary to determine the vectors of the development of the system of state financial control with clear principles of interaction between the bodies of external and internal control and identify the objects that would most fully cover financial and economic processes and should be under constant control and supervision of the state.

This scientific article examines a comprehensive analysis of the problems of functioning of the state financial control system in the Russian Federation (hereinafter referred to as SFC). The study is based on identifying and systematizing key shortcomings in the State Financial Control System (SFCS) that negatively impact the efficient use of budget funds and the level of financial discipline. The study identifies the causes of the identified problems, including: an inadequate regulatory framework, insufficient interagency cooperation among regulatory bodies, and a shortage of qualified personnel. Measures aimed at enhancing the SFCS system's effectiveness, transparency, and accountability are proposed as areas for improvement. These include strengthening the legal framework, optimizing coordination mechanisms between control bodies, and developing human resources. The results of the study provide recommendations for enhancing the effectiveness of the state financial control system and ensuring the country's macroeconomic stability.

Problem setting. At present, the Institute of Public Financial Control is one of the main mechanisms for implementing financial and legal policy in Ukraine. At the same time, many questions regarding the legal and organizational support of the Institute, both in theory and in practice, have not yet been finally resolved and need further improvement. Since the 90’s of the twentieth century. Ukraine has started the transition to market relations. Financial and control bodies began to emerge, which appeared most often spontaneously in the state mechanism and were not brought into a single system, which was facilitated by the imperfect legal system. Therefore, it is no coincidence that their work today lacks proper coordination and coherence, and there is a clear and hidden duplication of functions, which leads to numerous abuses in the sphere of financial activity. Analysis of recent researches. Issues related to the formation and development of public financial control in the Russian Empire in the second half of the nineteenth century – beginning of the twentieth century, нave been the subject of scientific research of such scientists as: I.I. Blech, I.S. Blich, F.I. Bochkovsky, V.O. Tatarinov and others. Article’s main body. Pre-revolutionary historiography is rich in studies that have covered various aspects of financial policy, analyzed issues of budget, credit, taxation, including public financial control. In the pre-revolutionary period, neither the law nor the scientific literature used the term “state financial control”; instead, it used the term “state control”, which meant the procedure for verifying the execution of a decision made by anybody, or for the purpose of verification, and also the institution that conducted the audit. In the history of the Russian Empire in the 1960s, it was a time of transition to a new economic formation, the beginning of civil society formation and the transformation of state-legal institutions. This transition has undergone a number of transformations, including financial control reform, which has been of great importance for the development of the institution of public financial control. Conclusions and prospects for the development. From the 60’s of the XIX century and up to the end of the century in the Russian Empire observed: improvement of the legal framework of the system of state financial control; strengthening the position of the State Control as an independent body of financial control in the state mechanism; trend of decentralization of state financial control, development of previous financial control; putting in place the elements of publicity in the activities of financial control bodies.

Effective functioning and economic security of business entities is impossible without high-quality information and analytical support for the processes of preparation and monitoring of the implementation of management decisions. That is why diagnostics of the financial condition, in particular with the help of audit and other types of financial control, are needed by the modern manager. The article reflects the essence of the concepts of «audit», «forensic economic examination», «revision» and «state financial audit» within the framework of Ukrainian legislation, carried out their comparative analysis, concluded about their similarities and significant differences. It has been established that audit differ from other types of financial control in terms of subjects and objects, organizational and management support, reasons for conducting and documenting the results of their conduct, legal regulation, funding procedure and duration of conduct. An analysis of the legal regulation of audit, forensic economic examination, revision and state financial audit was carried out. Thus, the main legislative and regulatory act that regulates the audit is the Law of Ukraine «On the audit of financial statements and audit activity», forensic economic expertise – the Law of Ukraine «On forensic expertise», revision and state financial audit – the Law of Ukraine «On basic principles implementation of state financial control in Ukraine». The comparative characteristics of subjects of audit activity, court experts, inspectors and state auditors in accordance with the current legislation are given. The documents on the basis of which the specified types of financial control are carried out are characterized, in particular, the audit is carried out on the basis of an agreement on the provision of audit services, a forensic economic examination – on the basis of a procedural document on the appointment of an examination or an agreement with an expert, revision and state financial audit – on the basis of the referral of the established The Ministry of Finance of Ukraine sample. An analysis of the reporting documents was carried out, which formalize the results of the verification. Thus, the results of the audit are presented in the auditor's report, the forensic economic examination – in the expert's conclusion, the revision – in the revision report, and the state financial audit – in the state auditor's report.

Государственный финансовый контроль должен обеспечивать надлежащее (экономичное, эффективное, действенное и прозрачное) управление государственными финансами. То есть государственный финансовый контроль является неотъемлемой частью стимулирования расходования бюджетных учреждений и призван обеспечить процесс создания достоверной информации о состоянии накопления и использования бюджетных средств, а также эффективности бюджетного регулирования для принятия своевременных и надлежащих мер. Цель написания статьи - рассмотреть организацию государственного финансового контроля в Республике Казахстан, обосновать теоретические положения системы государственного финансового контроля, рассмотреть возможные пути правильной организации государственного финансового контроля в Республике Казахстан. Public financial control should ensure proper (economical, efficient, efficient and transparent) management of public finances. That is, state financial control is an integral part of stimulating the spending of budgetary institutions and is designed to ensure the process of creating reliable information on the state of accumulation and use of budgetary funds, as well as the effectiveness of budgetary regulation for taking timely and appropriate measures. The purpose of writing the article is to consider the organization of state financial control in the Republic of Kazakhstan, to substantiate the theoretical provisions of the state financial control system, to consider possible ways for the proper organization of state financial control in the Republic of Kazakhstan.

The article is devoted to the study of the state of public financial control in Ukraine based on the experience of developed countries to increase its efficiency. The state and problems of the state financial control of Ukraine for today were analyzed, its features and content were determined. The activity of the state financial control bodies in January-June 2021 and the dynamics of the volume of violations that led to the loss of financial resources, which were identified by the State Audit Office during January-June 2019-2021, are studied. The main financial violations that led to the loss of resources are described. After analyzing the experience of developed countries in the field of public financial control, namely the United States, Germany, Japan, Great Britain, the bodies of financial control of these countries, the peculiarities of their functioning and the principles by which they operate. To date, control activities in Ukraine are assessed by experts, including international ones, as ineffective. First of all, this is due to the significant level of offenses committed in the field of public finances, ineffective warnings, the prompt detection of which is possible due to the coordination of actions of bodies endowed with control powers. Of course, these indicators are influenced by the actual state of war in which Ukraine finds itself, but no less important factor is the political component, capacity and efficiency of governance. Today, the system of public financial control is the engine of qualitative change in the economy as a whole contributes to the security of public financial resources, non-current and other assets, the correctness of determining the needs of budget funds and liabilities, efficient use of funds and property. At the same time, in the current conditions of Ukraine's economic development, the tasks of the financial control system should be determined taking into account the needs of the country's socio-economic development. Accordingly, in modern conditions, the task of financial control becomes the identification of internal reserves of the state, which can participate in resolving crisis issues in the economy and social sphere. State statistics show that regulatory authorities are working to address this issue. The whole situation indicates the need for coordination of financial control, which involves coordination of functions of all controlling entities and concentration of their efforts on priority areas of control, implementation of best domestic and foreign experience, rapid exchange of information between them. The current course of the state in the system of public administration is associated with the need to increase the role of public financial control. However, there are a number of obstacles. One of them is the lack of appropriate legal and methodological framework for public financial control.

The article is devoted to the attitude to INTOSAI as the leader of the control function of finance in the world, and to the INTOSAI recommendations, grouped into the IFPP, as an example of a control model: with a properly constructed structure and filled with meaningful disclosure on the implementation of control measures. This view of the INTOSAI experience enables us to propose our own institutional design for the INTOSAI classifications. The result of the institutional design is essentially a reflection of the reference (ideal) model of the external financial control model, i.e. the EGA Model, in terms of its structure. EGA Model has the INTOSAI institutional structure (Institutional Framework) and the INTOSAI auditing framework (Auditing Framework): to the institutional structure we have included not only fundamental and basic principles, but also several standards that, in our opinion, are also related not only to the control methodology , as far as the formation of the control model; to the audit structure, we include not only standards that methodologically ensure the principles of auditing, but also standards that are a methodology for the implementation of various types of audits, with guidance on their application. Having obtained the classification of the INTOSAI experience in the background, we can conduct a study of the existing practice of state financial control in Ukraine and its compliance with the specified standard with the help of methods of institutional analysis, by comparing the formal norms of INTOSAI with the formal norms forming the national practice of state financial control. The data of the comparative analysis are grouped into the appropriate tables: at the level of the structure of the established control practice; at the level of methodology of functioning control subjects. The result of the conducted comparative analysis, which consisted in testing the practice of state financial control in Ukraine for compliance with the standard (ideal) model, was the establishment of non-compliance of the researched practice with the developed standard - a quasi-model of the institute of financial control was built in Ukraine.

In this article, the authors analyzed the work of state bodies for audit and financial control, for the correct and rational use of budgetary funds, as well as the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of budgetary funds and control measures

The article defines, the need to improve the system of public financial control at the regional level is due to the concentration of financial and material resources of a particular area for more efficient use. Definitely at the current stage of development of financial control, scientists pay much attention to providing recommendations for reforming financial control over the implementation of local budgets, but they are diverse, which complicates the comprehensive improvement of the system of financial control over the implementation of local budgets. The need to increase the efficiency of the system of financial control over the implementation of local budgets in Ukraine, the need to revise many theoretical and practical provisions requires research and development of scientifically sound recommendations for further development of the control system at the local level. The purpose of the article is to identify problems of inefficiency of the state financial control of local budgets, develop directions for its reform in the context of organizational, regulatory, methodological support and justify the need for public monitoring in the budget process as a tool for civil society and local authorities. The methodological basis of the study are general philosophical and general scientific methods of cognition of phenomena and processes in the system of financial control. In the process of studying the theoretical aspects of control, a systematic approach was used to form a system of financial control over the implementation of local budgets.The directions of reforming the system of financial control over the implementation of local budgets in terms of elements of the support subsystem of the financial control system are proposed, namely: improvement of regulatory, organizational, personnel, methodological and information support. The practical implementation of the proposed measures will improve the quality of budget process management, the formation and development of the system of municipal financial control, increase the efficiency and effectiveness of local governments and other participants in the budget process.

The paper analyses international risk management models and identifies possibilities of their application within Russian state financial control. The legislative acts regulating the organisation and implementation of state financial control will need to be changed. Based upon the studies and analysis, a conclusion was drawn as to the application of risk management technology in the system of state financial control. The results can be used for improving risk management technologies within the state financial control in the conditions of digitization of economy.

The article examines the problems of financial control, which are most closely related to the general problems of control activity, the purpose of which is to identify the results of the regulatory influence of the subject on the object, in the determination of deviations from the established control indicators and their assessment. Based on the study of many studies, the common features and differences of the conceptual apparatus of state financial control and state financial audit were defined and clarified. Emphasis is placed on the fact that the vagueness of concepts and the contradiction of reasoning on this issue hinder the creation of a coherent and effective system of control over the management of state finances, which hinders the implementation of the intended strategic programs of the country's development. The need to strengthen the coordination of state audit and state financial control and joint planning of the activities of control bodies for violators is substantiated, but so that this does not interfere with the work of normal enterprises. The result of this is the need to introduce audit into the practice of the bodies that are part of the state financial control system, improve its methodology, and deepen contacts with independent audit organizations. It was determined that in order for the ideas of the state audit and the relevant institution to take root in domestic economic practice, it is necessary to carry out deep changes in the worldview, people's ideas about the proper organization of the government system, about the principles of the relationship between the individual, society and the state, the formation of new economic institutions that able to regulate the relationships of various business entities. It is noted that the principles of organization, content and powers of the state audit are in each individual country the historical result of a conscious choice and legislative consolidation of positive international experience gained in the field of public finance management. a clear system of state financial control will be built. Keywords: state financial control, state financial audit, public control, society's rights, economic system.

The purpose of the paper is to summarise and present the legal, institutional and practical dimensions of balancing efficient use and control of budgetary funds in Ukraine. The objective of the present study is twofold: firstly, to identify the current challenges in the implementation of the efficiency principle in public spending, and secondly, to draw comparative insights from the practices of the European Union and the United States. Methodology. The research employs a comparative legal analysis and policy evaluation approach. The study is founded on an examination of Ukrainian legal norms, institutional frameworks, and audit reports, complemented by an overview of foreign models of public finance oversight. A comprehensive analysis was conducted utilising official data from the Accounting Chamber of Ukraine, government regulations, and OECD materials. The objective of this analysis was to assess the effectiveness of budgetary governance and control mechanisms. Results. The findings indicate that, despite the formal incorporation of the efficiency principle into Ukrainian legislation and the existence of designated oversight bodies, significant gaps remain in practice. It has been observed that a number of issues are frequently encountered, including, but not limited to, inefficient spending, unutilised budget allocations, and a paucity of implementation of audit recommendations. In contrast, the EU and U.S. models demonstrate that effectiveness can be achieved through performance-based budgeting, transparent accountability, and institutionalised audit systems with follow-up mechanisms. Practical implications. The document presents a series of policy recommendations designed to enhance the management of Ukraine's budget, including the reinforcement of internal control systems, the implementation of real-time monitoring tools, the alignment of evaluation methodologies with international standards, and the cultivation of a culture of results-oriented governance. It is also emphasised that efforts must be made to enhance the institutional capacity of financial control bodies, and that measures must be implemented to ensure the enforceability of their findings. Value / Originality. This study makes a contribution to the development of a conceptual framework for balancing efficiency and accountability in public finance. The text provides practical insights into the improvement of legal and administrative arrangements for the use of budgetary funds in transitional and conflict-affected economies, such as Ukraine.