WAYS TO IMPROVE CONTROL OVER THE EXPENDITURE OF BUDGET FUNDS
Keywords:
Budget funds, financial control, internal audit, digital audit, transparency, public finance management, Open Budget portal, risk-based control, international experience, Uzbekistan.Abstract
This article examines the theoretical and practical aspects of improving financial
control over the expenditure of budget funds in Uzbekistan. It highlights the
importance of financial control in ensuring economic stability, efficient public finance
management, and increasing public trust in the state. The study analyzes existing
shortcomings in the national system, such as insufficient development of internal audit,
duplication in the activities of control bodies, and limited transparency. International
practices, including digital audit, risk-based control, and civil society participation, are
reviewed with a focus on their applicability to Uzbekistan’s context. The article
proposes key measures such as adopting a unified law on state financial control,
strengthening internal audit systems, introducing digital technologies (including
blockchain), and enhancing public oversight through platforms like the “Open Budget”
portal.
References
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