Information on the thesis

In the dissertation the theoretical and methodological principles of the state financial control of the use of local budgets funds in Ukraine are investigated and practical recommendations for increasing its efficiency are substantiated.
The essence of the concept of state financial control is investigated; conceptual approaches to the definition of the essence of the state financial control of local budgets are analyzed; its types, functions, principles, forms and methods are systematized; presented the system of state financial control and its main elements; outlined the main tasks and objectives of the state financial control of local budgets in Ukraine, characterized the organization of state financial control at the level of local budgets, evaluated the functioning of public financial control bodies at the local level.

The analysis of the results of state financial control at the regional level and in general in Ukraine has been proposed, the search for reserves for increasing revenues, the use of which will strengthen the material and financial basis of the territorial communities, prove the need for the implementation of state financial control at the local level in conditions of financial decentralization.

The estimation of efficiency of the state financial control of the use of funds of local budgets is given. In particular, the economic-mathematical model for determining the effectiveness of public financial control, by combining the criteria of effectiveness, efficiency and control implementation, is developed. The developed model will increase the reliability of the results obtained and the effectiveness of public financial control.

The main problems of the state financial control over the use of funds of local budgets, in particular: legal, organizational, personnel, methodological and informational, are listed. The global experience of organization of state financial control is generalized and a comparative analysis of the system of bodies of foreign countries is carried out. Studying their achievements and mistakes will undoubtedly help us on our own path to a civilized market and financial law enforcement.

The proposed recommendations and proposals will enhance the efficiency of the system of state financial control of the use of funds of local budgets of Ukraine. Their practical implementation will increase the efficiency of carrying out control measures, will create the prerequisites for coordinating the activities of controlling bodies and controlled entities of state financial control and will increase the revenues to local budgets.

It is substantiated that the key problems regarding the state financial control of the use of budgetary funds at the regional level, which need to be resolved within the framework of the strategies, are: over a long period of time, institutions and organizations that are held at the expense of budgetary funds are not covered by inspections and audits; there are some checks and inspections of some objects, when one is checked very often and others are less; a significant period of time between control measures reduces the possibility of compensation for damage inflicted on the state; insufficient attention is paid to carrying out special inspections aimed at identifying and eliminating the schemes of theft of budget funds, and the existence of a long-term variety of schemes and mechanisms for diversion and theft of funds at all levels of government shows that the methods and programs of inspections are not optimal, lack of professional training of specialists who carry out control- audit activity.

Key words: control, state financial control, use of funds of local budgets, local budgets, financial decentralization, efficiency, audit, analysis.