Publication Details
Issue: Vol 3, No 1 (2026)
ISSN: 2997-934X
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Abstract

This article examines the current state of the state financial control system in Uzbekistan, its institutional and methodological challenges, and the directions for improving the system. In the course of the research, the role of state financial control in ensuring the lawful and efficient use of budgetary funds is analyzed. The study identifies key issues, including the duplication of mandates among control bodies, the insufficient development of performance-oriented evaluation mechanisms, and the limited use of control outcomes in managerial decision-making. The article proposes scientifically grounded recommendations aimed at improving the state financial control system by strengthening institutional coordination, introducing a performance-oriented approach, and enhancing evaluation criteria.

Keywords
state financial control budgetary control control effectiveness budgetary funds