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In the context of deepening administrative and financial decentralization in Ukraine, issues of the effective functioning of the system of budgetary control at the local level are of particular importance. It is shown that local self-government bodies, having received new powers and additional resources, are not always able to manage them rationally, sometimes allowing misuse or even illegal use of them, are not engaged in finding reserves for increasing the local budgets. The institutional (organizational and legal) problems of functioning of the budgetary control system at the local level are found out. Among the main ones there are: excessive number of institutions with control powers; the lack of a unified legal framework for the functioning of budgetary control bodies at the level of local self-government; disorderly rights and responsibilities of entities authorized to control the compliance with budget legislation at the level of local self-government; weak public control over decisions of local self-government bodies regarding the use of community funds. The violations that take place in local government bodies at all stages of the budget process are systematized and their quantitative parameters are analyzed. The objective and subjective factors that give rise to such problems are revealed. The range of practical recommendations on improving the domestic system of budgetary control at the local level is given, in particular creation of a single budgetary control authority at the level of local self-government with the legitimate delegation of control functions to it and ensuring the independence from the government and local self-government bodies; strengthening and legislating the level of control and responsibility of the heads of the amalgamated territorial communities; implementation of follow-up monitoring of decisions taken by ATCs for their compliance with the current legislation of Ukraine; carrying out a complete inventory of ATCs land and its valuation, etc.

BUDGETARY CONTROL AT THE LOCAL LEVEL UNDER FINANCIAL DECENTRALIZATION IN UKRAINE: PROBLEMS AND THEIR SOLUTIONS