Belia A. The system of budgetary control at the local level in the conditions of administrative and financial decentralization

The dissertation is devoted to deepening of theoretical bases, development of practical recommendations for the improvement of the budget system control at the local level in terms of administrative and financial decentralization. The essence and principles of system functioning of budget control at the local level are defined in the work, as well as the analysis of international experience in the implementation of state control measures by control bodies is implemented, including at the local level. The expediency of applying a systematic approach to functioning of budget control at the local level. Based on the analysis of world experience in the operation of systems financial control (in particular regarding the functions and features of the organization budget control at the local level) there are suggested ways to optimize financial control systems in Ukraine. The analytical part of the work is devoted to the analysis and identification of problematic aspects of the budget control system at the local level in the context of administrative and financial decentralization in Ukraine. It is determined that the management of budgetary resources in territorial communities is often accompanied by such key problems as: inefficient management of revenues and expenditures of territorial communities budgets; inefficient management of communal property and land resources; non-execution or incomplete execution of budget programs, in particular non-compliance with the structure and amounts of expenditures within budget programs; lack of properly defined performance indicators of budget programs, which leads to the impossibility of assessing their implementation and efficiency of spending the local budget, insufficient qualifications of employees of financial units (typical in particular for small territorial communities and communities with relatively low own revenues of local budgets), etc. These features and problems of the budget control system at the local level became the basis for the development of the Concept of development of the budget control system at the local level, which involves solving a number of informational, legal and organizational tasks of budget control system. The organizational and economic principles of formation of the platform (automated system) of exchange of information on planning and results of control measures concerning local budgets of territorial communities are substantiated. The formation of such a platform will allow concentrating and systematizing information on the conducted (and planned) control measures, will ensure the prompt placement of such information and will expand the opportunities for access to it by all stakeholders.