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TREASURY CONTROL OF BUDGET EXPENDITURE IN UKRAINE: CONDITION AND DIRECTIONS OF IMPROVEMENT

Introduction. In the current context of domestic finance, when the state budget is adopted with a deficit from year to year, when along with permanent domestic political and economic problems there are additional global challenges (such as the pandemic of coronavirus infection COVID-19), which significantly increases the risks of non-fulfillment of the revenue side of the budgets of different levels, the control of expenditures of these budgets becomes relevant. The issues of developing an effective and rational mechanism for controlling the execution of budgets at various levels by the bodies of the State Treasury Service of Ukraine need special attention, in particular in terms of expenditures of managers and recipients of budget funds.
Purpose. The purpose of the article is to reveal the features of control functions for compliance with budget legislation in the State Treasury Service of Ukraine and to develop proposals for improving the organization and conduct of treasury control of budget expenditures in Ukraine.
Methods used. The following methods were used during the research: abstract-logical, monographic, generalization, system analysis and synthesis, comparison.
Results. The peculiarities of the control function of the State Treasury Service of Ukraine are described in the modern conditions of financial development. The priority of preliminary control in detecting offenses by managers and recipients of budget funds is substantiated. Measures to improve the organization of treasury control of budget expenditures in Ukraine are proposed. Recommendations are provided for the intensification of preventive measures to avoid offenses in the implementation of budgets by the State Treasury Service of Ukraine and to strengthen responsibility for the results of their functions.
Keywords: financial control, state budget, State Treasury Service of Ukraine, budget expenditures, current treasury control, improvement