Borysenko L. Modernization of state financial control in Ukraine

The dissertation on competition of a scientific degree of the candidateof economic sciences on a specialty 08.00.08 – Money, finances, the credit. –European University, Kyiv, 2021. The functions of the state financial control are defined, namely: distributive, control and regulatory and directions of realization of the control function: studying of a real condition of financial system; evaluation of state programs, budget process; establishing the status of settlements with the budget and funds; detection of deviations from the standards of laws; analysis of the causes and detection of violations in the field of finance; development and application of corrective measures in case of non-compliance with the planned indicators. It is substantiated that the conceptual model of modernization of state financial control should be based on an effective system of legal support of control and analytical measures and procedures of state financial control. To this end, the author proposed criteria for assessing the legal support of DFC: sufficiency (the presence of clear regulation of elements of the system of public financial control, organizational processes, implementation of public financial control, as well as the implementation of control measures); practical implementation (availability of clear, interconnected provisions that allow them to be followed freely); stability (lack of numerous changes and additions to the legal framework governing the allocation of budget funds and budget expenditures); efficiency (availability of modern requirements for the organization and implementation of effective public financial control over budget expenditures; availability and application of an adequate system of financial information in order to implement public financial control over cost-effectiveness). It is motivated that it is expedient for the State Financial Monitoring Service to send to the Accounting Chamber the results of control and expert-analytical measures on the costs of transfers from the budget for program implementation, as well as information on the results of financial audit of budget expenditures for program measures. And the control and accounting bodies of the subjects provided the Accounting Chamber with information on the results of the control of expenditures of local budgets for these purposes to assess the effectiveness of the implementation of programs. The bodies of state financial control have the right to send to the State Treasury notifications on the application of budgetary coercive measures. In case of detection of data indicating signs of corpus delicti, the Accounting Chamber, control and accounting bodies of Ukraine, as well as the State Financial Monitoring Service shall transfer the relevant materials to law enforcement agencies. The implementation of these proposals in practice regarding the transfer of powers and cooperation between the bodies of state financial control over budget expenditures will contribute to the effective implementation of control functions in this area, as well as reduce the cost of control. The concept of the organization is proposed, which defines a mandatory unified sequence of procedures for public financial control over state budget expenditures for the implementation of budget programs depending on the stage of public financial control, which will increase the control procedures to the specifics of program-targeted management of budget expenditures. efficiency of state financial control. The directions of improvement of functioning of information systems in the field of the state financial control are defined: quarterly updating of the official statistical information on volumes of financial maintenance of budgetary programs and results of their realization on the Internet portal of the State service of statistics of Ukraine; providing on-site auditors who carry out control and analytical measures on budget expenditures, access to the software of the institution through which budget planning is carried out; creation of a centralized data bank of budget expenditure offenses; connection of all bodies of state financial control over budget expenditures, as well as the Ministry of Finance of Ukraine to the state information and analytical system of control bodies.