UDC 336.148
Pikhotskyy, V. F. (2014). Derzhavnyy finansovyy kontrol' v Ukrayini: problemy normatyvno-pravovoho zabezpechennya [The state financial control in Ukraine: problems of regulatory support]. Rehional'na ekonomika - Regional Economy, 74(4), 194-204. [in Ukrainian].
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Authors

Resume

The problems of building an efficient unified system of state financial control as an integral operating mechanism is researched. The aim of the study is to provide practical recommendations for the implementation of institutional framework of a unified system of state financial control. Attention is emphasized on public financial management system, which through its control should ensure proper and effective functioning. Thanks to the introduction of institutional conditions significantly increases the responsibility of specific public bodies that will be required to prove that they provided financial resources that are used efficiently and confirm achievement of their goals. The study was conducted by analyzing main norms of the Budget Code of Ukraine, the Lima Declaration on Public Financial Control and other laws that regulate the activity of state control. Leading research scientists works who study the issues of control over the efficient use of state and local budgets are reviewed. International experience in building audit institutions at national and local level is taken into account. Lack of a unified system of legal regulation of state financial control is noted. Exists the necessity to review the methodology of control measures, regulations, defining and classifying financial irregularities, order fines and other sanctions, administrative and other responsibilities as far as criminal. The experience and conclusions regarding the legal support system of state financial control is studied. Directions of state control and the need for its institutional reform at the state level is outlined. The basic requirements for a qualitatively new system of financial control are: technical support; complexity and priority; economic efficiency; regulation; clear interaction of all subsystems and clear institutional coordination; competent supervisory authorities; unity and optimal decentralization of organizational structure; continuous development and improvement of controls; accountability of each entity of state financial control. The goal is that the system of state financial control must be united and indivisible, since its construction determines the principle of unity of the budget system, compliance with which is based on common legal norms, principles and operation requirements on solving tasks to control the flow and use of local government funds budgets with clear separation of functions and powers of state financial control.

Keywords:

state financial control, unique state financial checking system, normatively legal base, quality control system, legal status of supervisory organs, independence of inspectors