Popadynets I. Organizational legal forms of financial control

Formation of the legal regulation of financial control and the current state of Ukrainian legislation on the implementation of financial control is investigated. Three main stages of formation and further development of financial control are systematized and formulated. The necessity of adoption of the basic Law «On Financial Control». The organizational and legal meaning of public administration in the field of financial control is analyzed. Forms of public administration in the field of financial control are defined and characterized. It is proposed an own classification of types of financial control according to various criteria and the necessity to consolidate in the legislation on financial control the function of preliminary control for all financial control bodies as a preventive care against financial contraventions of law. It is noted that it is necessary to introduce the best international practices of performance audit into the national legislation. It is proposed to classify the financial control bodies according to the relevant criteria, with a clear division into external and internal, with the definition of the powers of these bodies. It is emphasized of the necessity of providing legislative grounds for acquiring by the Accounts Chamber the status of the supreme financial control body, with the introduction of appropriate amendments to the Constitution of Ukraine and the adoption of the Law «On the State Audit Service of Ukraine».