Kononenko O. Analysis and control of financial reporting of budgetary institutions of Ukraine

The object is the process of analysis and control of financial reporting of budgetary institutions of Ukraine. The purpose is to substantiate the theoretical, methodological and practical foundations of analysis and control of financial reporting of budgetary institutions of Ukraine. Methods - general scientific and empirical: morphological analysis, deductive method; system approach, targeting method, structural and functional method, hierarchical ordering, statistical analysis, abstract and logical analysis; comparisons, groupings, methods of analysis and synthesis; logical generalization method. The results were realized by deepening the organizational and methodological principles of analysis and control of financial reporting of budgetary institutions, which together ensure timely and effective management decisions. The novelty lies in deepening the theoretical basis for the analysis and control of financial reporting of budgetary institutions of Ukraine and improving methodological approaches and provisions for their implementation. Introduced into the activities of the Lviv secondary specialized boarding school named after S. Krushelnitskaya, the Kharkov specialized boarding school, the Cherkasy Regional Philharmonic of the Cherkasy Regional State Council, the Finance Department of the Donetsk Regional State Administration, the Department of the Eastern Office of the State Audit Service in Donetsk region, Donbas State Engineering Academy. The sphere of use are activities of budgetary institutions and the public administration sector