Nikitan N. Control after budget expenditure implementation by the State Treasury Service bodies

Improving of theoretical, organizational and methodical positions of control after budget expenditures by the State Treasury bodies are highlited in the thesis. Necessity to clear the main core of the Treasury Control, expenditures as the controlled object, and principles of budget expenditure was proved in the thesis. The methodical and organizational issues of the Treasury Bodies control powers were updated and control powers were coordinated. In the thesis control powers of Treasury bodies were also specified. Moreover, new cases of Methodical recommendation to discover budget ofences were found out and existent cases were updated. Ways to upgrade information system of the Treasury Service Bodies were based in the scientific work. Specific rules to record the cases of budget offences in system of Treasury Service Bodies internal control were offered and rules to use indicators of performance in controlled organisations were showed.