EXPANDING THE ROLE OF NON-GOVERNMENTAL FINANCIAL CONTROL IN THE EFFECTIVE USE OF BUDGETARY FUNDS
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss12-pp204-213Abstract
The article analyzes the issues of expanding the role and significance of non-state financial control in ensuring the effective use of budgetary funds. Alongside state financial control, the importance of such forms of non-state financial control as independent audit, public oversight, and the participation of civil society institutions is substantiated, as they contribute to increasing the transparency and accountability of budgetary processes. In addition, foreign experience is examined, and scientific and practical proposals and recommendations aimed at improving national practice are developed.
Keywords:
budgetary funds, financial control non-state financial control independent audit public oversight transparency efficiencyReferences
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