Pysmenna T. Budgetary control over expenditure on education and perspectives of its development.

Object - the process of budgetary control over expenditure on education. Purpose - the substantiation of theoretical foundations of budgetary control over expenditure on education and determination of directions of its development. Methods - the historical, analysis and synthesis, deduction and induction, hypothesis formulation, creation theory, generalization, observation, grouping of analytical data, comparison, graphical analysis, idealization, abstraction, analogy, mathematical method of data processing and data analysis. Results - the theoretical positions are summarizes, the practice of budgetary control of expenditure on education is investigated, the recommendations for its development strategy are developed. Novelty - the theoretical basis of budgetary control of expenditure on education are grounded and the recommendations for its development in the long term are developed. Introduced in activity of the Department of Science and Humanitarian Sphere of the Accounting Chamber of Ukraine, Department of Control in Education Sphere Main Control and Revision Office of Ukraine, the Main Financial Management of Ternopil Regional State Administration and in an educational process of the Ternopil National Economic University. Sphere - an activity of the budgetary control of expenditure on education.