IMPLEMENTATION OF STATE FINANCIAL CONTROL OVER THE IMPLEMENTATION OF LOCAL BUDGETS OF ZAPORIZHZHIA REGION: FEATURES, PROBLEMS AND DIRECTIONS FOR IMPROVEMENT

It is established that there is a need for financial control over the direction and use of financial resources. It is the financial control at the State and local levels that will allow determining the legality, assessing the rationality of formation, distribution, use, and allocation of financial resources, and identifying deviations in the use of budgetary funds. The peculiarities of the state financial control over the implementation of local budgets on the example of Zaporizhzhia region are studied. The indicators of the implementation of the budget revenues and expenditures plan of the Gulyaypilska UTC are analyzed and it is found that there are trends towards an increase in revenues and expenditures of the general fund, as well as capital expenditures per capita. The structure of detected financial violations by the SASU in Zaporizhzhia region was studied and it was found that there was an increase in the amount of detected violations of illegal, inappropriate spending and lack of resources in 2022. The study confirmed the importance of financial control over budget execution in the presence of destabilizing factors such as war. The author also analyzes the dynamics of detection and elimination of SASU violations related to the lack of financial resources and the dynamics of detection and elimination of illegal, inappropriate expenditures and shortages of resources in Zaporizhzhia region. It is proved that the influence of external factors has created challenges for financial control bodies and there is a need to strengthen financial control measures. The problems of ensuring financial control over the implementation of local budgets in the Zaporizhzhia region are identified, namely: personnel, political, financial, methodological, organizational, informational, legislative. Measures to improve the efficiency of control over the implementation of local budgets in Zaporizhzhia region are formed: preventive; regulatory; organizational; information and technical; methodological. The system of ensuring financial control over the implementation of local budgets in Ukraine, which includes components and stages, has been improved, the implementation of which will ensure the effective use and management of financial resources of local budgets.