Assessment of the efficiency of control of local budges

Abstract

Objective. Research of theoretical bases of an estimation of efficiency of the state financial control. Methods. To achieve this goal, the authors used a systematic approach, methods of analysis, synthesis, comparative legal method and graphical presentation of research results. Results. It was found that the effectiveness of the system of state financial control over the implementation of local budgets is an important problem in the context of decentralization of financial resources of the state. It is established that there is no system of indicators of efficiency of the state financial control both in a part of separate controlling bodies, and control measures which they carry out. Scientific novelty. � set of criteria and indicators aimed at studying the qualitative characteristics of both individual control measures and individual controlling bodies that form the system of public financial control is determined. Practical significance. The expediency of application of the proposed criteria and indicators for assessing the effectiveness of control over the use of funds from local budgets is substantiated. Areas of improvement of control over the use of funds of local budgets. Key words: budget, evaluation system, quantitative indicators, qualitative indicators, evaluation criteria, state financial control.