IMPLEMENTATION OF THE PUBLIC CONTROL OVER THE STATE BUDGET

Abstract

A new and prospective area of public control is scientifically analyzed in the article. This is the control over the state budget, its execution by citizens and the public. Financial control is important for the efficient use of budget funds as well. Just as the active participation of citizens in public administration has led to positive results, this method serves the targeted use of budget expenditures. This research was conducted based on observation, generalization, axiomatic, statistical, formal-legal, and comparative methods. Citizens’ participation in financial control was observed and analyzed. The existing legal framework and its practical implementation were studied. As a result, some problems in the implementation of financial control by citizens were identified: an incomplete formation of the normative-legal framework and its causes; lack of openness and transparency in the discussion of the draft budget and its implementation; interference of some subjects of state financial control in corruption; inefficient spending of budget expenditures for the benefits of certain officials; underdeveloped mechanisms for taking public opinion into account in the discussion of the draft budget. It was concluded that citizens should strengthen their control over the execution of the state budget to solve these problems. Every citizen has the right to have information on and control over budget revenues and expenditures. The article presents some authorial suggestions based on the analysis of problems in this area.