IMPROVING FINANCIAL CONTROL IN BUDGETARY ORGANIZATIONS THROUGH THE USE OF DIGITAL TECHNOLOGIES
DOI:
https://doi.org/10.47390/SPR1342V5SI11Y2025N14Keywords:
budgetary institutions, public financial control, methodological development, efficiency, control mechanisms, transparency, public finance, institutional reforms, digital technologies.Abstract
This article examines the improvement of organizational and methodological foundations of public financial control in budgetary institutions, as well as the development of this process through modern digital technologies. The study analyzes scientific and practical approaches aimed at ensuring the targeted and efficient use of budget funds, assessing the effectiveness of expenditures, and establishing mechanisms for planning control activities based on risk analysis. In addition, proposals are presented to enhance cooperation among financial control entities and to unify the monitoring and statistical reporting of control results. The article also introduces concepts for increasing the transparency and efficiency of the public financial control system through digitalization.
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