id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-142	Vatslavskyi, Oleg	QUESTION OF IMPROVEMENT OF BUDGET CONTROL AT THE LOCAL LEVEL	2016	6	.pdf	application/pdf	3818	119	37	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. 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.	cache/issue-142.pdf	txt/issue-142.txt