FINANCIAL CONTROL OF BUDGET FUNDS AT THE REGIONAL LEVEL: CURRENT CHALLENGES IN THE CONTEXT OF TRANSFORMATION OF INTERBUDGETARY RELATIONS

Turishcheva Tatyana Borisovna

The article explores the areas for improving financial control of budget funds at the regional level in the context of the transformation of interbudgetary relations. The author analyzes the key issues of the existing system of public financial control and proposes a concept for its modernization, which includes the development of a new model for the territorial organization of public financial control, the establishment of independent regional control bodies, and the enhancement of forms and methods of control and analytical work. Particular attention is paid to strengthening the role of departmental control and the introduction of innovative technologies that contribute to increasing the efficiency of budget fund usage. The research results have practical significance for improving the mechanisms of financial control and enhancing the financial sustainability of regions.

Keywords:public financial control, interbudgetary relations, regional budget, efficiency audit, departmental control, budget security, information technologies in financial control.