IMPLEMENTATION OF DIGITAL TECHNOLOGIES WHEN EXECUTING CONTROL OF PUBLIC FINANCES IN THE TERRITORIAL COMMUNITY

The article substantiates the necessity and importance of the implementation of digital technologies in the control of public finances in the territorial community, which is a requirement of the time and a continuation of the state digitalization policy. Modern trends in the digital transformation of public finance control mechanisms have been identified and characterized. The need to use automated information systems and digital technologies to increase the effectiveness of public finance control is considered, which is due to the following factors: significant volumes of information that need to be processed; requirements for the speed and quality of inspections; laboriousness of control procedures; the specificity and diversity of inspection objects; cyclicality of the control technological process; the need for quick and complete error detection. The important elements of the implementation of digital technologies at the state level were analyzed and the problems of digitalization of control over the public finances of the territorial community were identified. The tasks of information systems of financial control and analysis are defined. The needs of digital development in the context of public finance control, features of domestic and foreign experience in software application in the field of public finance control are considered. The stages of establishing control over public finances of territorial communities are defined, they include: 1) informing; 2) error processing; 3) interaction; 4) innovative processing; 5) transformation. Important elements of IT tools and technologies affecting the development of control in the territorial community, such as artificial intelligence, Blockchain, cloud technologies, Dashboard, verification and validation of data, are studied. The advantages and benefits that can be obtained by implementing digital technologies in the work of control bodies are shown. The state is making a gradual transition from informatization and e-government to digitalization and digital management based on the use of Big Data with the transition to "deep machine learning" and the use of artificial intelligence (IoT). Conclusions are made about the need for digitalization of control over public finances in the territorial community, since it is the territorial community that can benefit the most from investments in digital technologies that will ensure the effectiveness of local self-government and socio-economic development of communities.