STRENGTHENING FINANCIAL CONTROL OVER THE USE OF STATE BUDGET FUNDS

This article examines approaches to the effective use of state budget funds and the strengthening of financial control. Particular attention is paid to the role of financial control in ensuring the appropriate allocation of budget revenues to corresponding expenditures and in assessing the consistency between the formation and use of public financial resources. The study also considers the importance of financial control mechanisms in promoting the targeted, efficient, and transparent use of state budget funds and enhancing the effectiveness of budgetary management.