УДК 336.146

DOI: https://doi.org/10.36887/2415-8453-2020-2-5

Serhii Valentynovych Rudenko
PhD in Economics, Associate Professor,
Associate Professor of Department of Accounting and Audit,
Kharkiv Petro Vasylenko National Technical University of Agriculture
Iryna Stanislavivna Alokhina
Applicant, Kyiv National Economics University named after Vadym Hetman

JEL classification: H59; H72


Introduction. In the current context of domestic finance, when the state budget is adopted with a deficit from year to year, when along with permanent domestic political and economic problems there are additional global challenges (such as the pandemic of coronavirus infection COVID-19), which significantly increases the risks of non-fulfillment of the revenue side of the budgets of different levels, the control of expenditures of these budgets becomes relevant. The issues of developing an effective and rational mechanism for controlling the execution of budgets at various levels by the bodies of the State Treasury Service of Ukraine need special attention, in particular in terms of expenditures of managers and recipients of budget funds.

Purpose. The purpose of the article is to reveal the features of control functions for compliance with budget legislation in the State Treasury Service of Ukraine and to develop proposals for improving the organization and conduct of treasury control of budget expenditures in Ukraine.

Methods used. The following methods were used during the research: abstract-logical, monographic, generalization, system analysis and synthesis, comparison.

Results. The peculiarities of the control function of the State Treasury Service of Ukraine are described in the modern conditions of financial development. The priority of preliminary control in detecting offenses by managers and recipients of budget funds is substantiated. Measures to improve the organization of treasury control of budget expenditures in Ukraine are proposed. Recommendations are provided for the intensification of preventive measures to avoid offenses in the implementation of budgets by the State Treasury Service of Ukraine and to strengthen responsibility for the results of their functions.

Keywords: financial control, state budget, State Treasury Service of Ukraine, budget expenditures, current treasury control, improvement.


  1. Kharchenko, S.I. (2013). «Powers of the State Treasury Service of Ukraine bodies in control of compliance with budget legislation by participants of budget process». Finansy Ukrainy. № 6. pp. 7-17.
  2. Holyns’kyj, Yu.O. (2015). Orhanizatsiia kaznachejs’koho obsluhovuvannia biudzhetiv v umovakh reformuvannia derzhavnykh finansiv v Ukraini [Organization of treasury budgets maintenance in conditions of reforming of public finance in Ukraine]. Abstract of Ph.D. Thesis. 08.00.08. Lviv. Ukraine.
  3. Information on the represented authorities, which deals with the appointment of services of Ukraine, produces (receiving) the budget, provided in advance for the improper study of budget legislation, which is on 14.01.2020. URL: https://www.treasury.gov.ua/ua/news/informaciya-shchodo-nadanih-organami-derzhavnoyi-kaznachejskoyi-sluzhbi-ukrayini-rozporyadnikam-oderzhuvacham-byudzhetnih-koshtiv-poperedzhen-pro-nenalezhne-.
  4. Маrchenko, L. Yu. (2018). «Financial control in bodies of state treasury service of ukraine». Teoriia ta praktyka derzhavnoho upravlinnia. №. 1. pp. 112-117.
  5. Fomenko, Yu.O. (2019). Pravove rehuliuvannia biudzhetnoho protsesu v Ukraini. [Legal regulation of the budget process in Ukraine]. Abstract of Ph.D. Thesis. 08.00.04. Irpin’. Ukraine.
  6. Kravchenko, O. & Dukhno, O. (2017). «Areas of improvement of financial control in treasury of ukraine». Mizhnarodnyj naukovyj zhurnal Internauka. Seriia: Ekonomichni nauky. № 2. pp. 46-50.
  7. Chechulina, O.O. (2007). «Control of budget authority in the performance of budgets». Finansy Ukrainy, no. 6, pp. 64-68.
  8. Shevchuk, V.O. (2008). «Formation and development of the state financial control in Ukraine». Finansy Ukrainy, no. 1, pp. 7-9.

The article was received 15.02.2020