Konovalov L. The mechanism of public audit efficiency of public funds

The object of study: the system of state financial control. Objective: To study the theoretical foundations of the formation mechanism of state efficiency audit use of public funds and develop practical recommendations for improvement. Methods: logical and dialectical analysis and comparison, analysis and synthesis, formalization, settlement and constructive and abstract logical methods. Results are theoretical justification of theoretical principles forming mechanism of state efficiency audit use of public funds, and develop practical recommendations for improvement. Novelty: The conceptual principles of financial controls to ensure the efficiency of public funds; The theoretical foundations of the formation mechanism of state efficiency audit use of public funds, and others. Introduced in the activities of the Finance Department of the Kharkiv Regional State Administration and others. USES: state administration, local government, training and retraining of civil servants, local government officials.