THE ROLE OF STATE CONTROL IN ENSURING THE TARGETED AND EFFECTIVE USE OF BUDGET RESOURCES IN UKRAINE

Анотація

The article examines the role of state control in ensuring the targeted, lawful and efficient use of budgetary resources in Ukraine, emphasizing its importance in strengthening fiscal discipline and supporting the stability of the public finance system. The study highlights that in the context of persistent budget constraints, wartime challenges and increasing demands on transparency, state control becomes a key mechanism for preventing financial irregularities, enhancing the accountability of public sector entities and improving the effectiveness of budget expenditures. The purpose of the article is to assess the institutional, organizational and methodological foundations of state control, determine its influence on the results of budget execution and identify priority directions for its modernization aligned with international standards of public financial management. The article emphasizes that Ukraine’s current model of state financial control remains fragmented, risk-prone and insufficiently digitalized, which limits the timely detection of violations and weakens the capacity of control institutions. Particular attention is paid to the analysis of audit findings and the assessment of how state control contributes to achieving efficient, economical and performance-oriented allocation of public funds. The results of the study demonstrate that strengthening state control requires the development of a unified information and analytical environment, broader implementation of risk-based control methods, improvement of internal control systems at spending units and deeper integration of digital tools such as e-audit solutions and automated reporting. Improving the effectiveness of state control is necessary not only to reduce budget losses, but also to ensure the stability of public finances, increase public confidence and support Ukraine's movement towards European standards of governance and accountability

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