Özet:

The aim is to analyse the current practice of budgetary control to develop its areas of improvement at the local level. The subject of the research is theoretical and methodological principles of functioning of budgetary control at the local level. The methodological basis of the study comprises research approaches, general theoretical principles of scientific knowledge, system of methods and techniques. The paper clarifies the nature of budgetary control at the local level. The main bodies that implement budget control, namely the State Audit Office, the Accounting Chamber, the State Treasury, the State Fiscal Service, financial and management departments are singled out. It is found that the leading part among all of the special budgetary control bodies in the rational and efficient use of local financial resources is performed by the State Audit Office. Analysis of the State Audit Office in three regions of Ukraine for the period 2013-2015 has been carried out. We distinguish two main types of violations that the State Audit Service reveals during its work at the local level: 1) shortfall in the financial resources of public enterprises, institutions and organizations; 2) violations that lead to illegal, non-target costs and shortages. It is proved that the efficiency of budgetary control is low. The paper states basic problems of budget control at the local level, namely, low income funds and reimbursements from violations revealed by regulatory agencies; insufficient work with the public to explain the problems of budget control and eliminate violations in the public sector; lack of a consolidated legal act, which would have regulated all the major components of budgetary control; insufficient use of controlling and auditing methods aimed at determining the effectiveness of budget funds; low preventive function on the part of budget control bodies. We offer ways to improve budget control at the local level through: standardization system of budgetary control in accordance with international standards in connection with the integration of Ukraine into the EU and the transition to international accounting standards and reporting system to form unified control procedures; create a system of unified procedures of developing a clear concept of budgetary control, which should be both scientific and political document to enforce, as determined by the law; creating for all budgetary control bodies an integrated database related to the certification of audit results; developing cooperation strategy with budgetary control bodies of foreign countries and specialized international organizations, including participation in joint training sessions and parallel control expert and analytical measures. As a result, the proposed measures will make it possible not only to eliminate these shortcomings but also to increase efficiency, effectiveness and efficacy of budgetary control at the local level.

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