Information on the thesis

The  thesis  is  devoted  to  development  of  theoretical  approaches  and  practical
recommendations aimed at the development of the state financial control of local budgets
in  terms  of  transformation  of  budget  relations.  It  was  studied  theoretical  and
methodological  principles  of  state  financial  control  of  local  budgets,  systematized
conceptual  approaches  to  define  the  essence  of  state  financial  control.  It  was  improved
scientific  and  methodological  support  by  complex  usage  of  control  methods,  analysis,
expertise and evaluation.
In this paper, it was estimated the assessment of financial control of local budgets,
given the comparative characteristic features of its implementation by control subjects at
the state and local levels. It was analyzed the practice of state financial control of local
budgets,  identifying  typical  violations.  It  was  grounded  the  assessment  of  the  financial
audit of local budgets and the impact of state financial control.
It was improved directions of state financial control of local budgets. The strategic
determinants of state financial control in the conditions of financial decentralization were
determined.  There  were  developed  recommendations  about  minimizing  the  impact  of
human  factors  in  the  system  of  state  financial  control  of  local  budgets  by  raising  the
quality of state financial control and management of its risks. There were proposed the
ways improving the efficiency of state financial control based on the effectiveness of the
developed  model,  which  includes  the  criteria  of  efficiency,  effectiveness,  economy,
intensity and dynamism.
Key words: the state financial control, tools of state financial control, local budgets,
financial  decentralization,  effectiveness  audits,  financial  audits,  classification  of  state
financial control, human factors, control authorities.