THE ROLE OF STATE FINANCIAL CONTROL IN THE EFFICIENT USE OF BUDGET FUNDS

THE ROLE OF STATE FINANCIAL CONTROL IN THE EFFICIENT USE OF BUDGET FUNDS

Authors

  • Gulyor Akhmatovna Kasimova
  • Biybinaz Makhmut qizi Esenbaeva

DOI:

https://doi.org/10.5281/zenodo.19466725

Keywords:

state financial control, budget funds, efficiency, audit, transparency, public procurement.

Abstract

This thesis analyzes the importance of state financial control in ensuring the efficient and targeted use of budget
funds. It also highlights the main directions of control and its impact on the public procurement system.

Author Biographies

Gulyor Akhmatovna Kasimova

Professor of the Department of “Budget Accounting and Treasury”,
Tashkent State University of Economics,
Doctor of Economic Sciences (DSc).

Biybinaz Makhmut qizi Esenbaeva

Master’s student, Tashkent State University of Economics.

References

Toymuxamedov, I. R. Bank and Financial Technology: Textbook. Tashkent: Innovative Development Publishing House,

Norma.uz. “State Financial Control and Remote Audit System,” 2024–2025.

Decree of the President of the Republic of Uzbekistan No. PF-100, 2025.

Budget Law of the Republic of Uzbekistan, 2023.

Accounting Chamber of the Republic of Uzbekistan. Annual Report, 2024.

OECD. Government at a Glance 2022. Paris: OECD Publishing, 2022.

World Bank. Public Expenditure Management and Control. Washington, DC, 2021.

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Published

2026-03-30
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