The role of state financial control in the implementation of budget programmes

The relevance of the study lies in the need to improve the financial control system in Ukraine in order to increase the effectiveness of budget programme implementation in the context of current challenges. The aim of the study was to analyse the impact of state financial control on the implementation of budget programmes, assess the effectiveness of new technologies and identify key problems in this area. The study used the following methods: a survey of financial control agency employees, statistical analysis of the collected data, comparative analysis of international experience (in particular, EU practices), and an expert assessment of the impact of the latest analytical tools on the effectiveness of financial control. A total of 150 respondents were surveyed, including representatives of state bodies, independent experts, and academics. The main results showed that the introduction of electronic monitoring systems, such as ProZorro, led to a 25% reduction in cases of misuse of budget funds, as well as increased transparency of state spending. The use of new analytical tools, such as Business Intelligence systems, increased the accuracy of financial forecasts by 30% and reduced the time required to prepare reports from 5 days to 1 day. In addition, the automation of routine processes reduced the number of errors in financial reporting by 25% and accelerated the processing of financial transactions by 40%. The study also found that 45% of respondents believe that financial control bodies do not have sufficient information to assess the effectiveness of budget programmes, indicating a need to develop new assessment criteria. Furthermore, the use of blockchain technology can significantly increase the transparency of financial transactions, and the use of social media to communicate with the public can improve trust in government agencies. The findings indicate the need for further implementation of modern IT solutions, development of comprehensive methods for evaluating the implementation of budget programmes, and intensification of public control. The practical significance of the study lies in providing sound recommendations for improving financial control mechanisms, which will contribute to more effective management of public finances and increase the transparency of government agencies in Ukraine