The Concept of Financial Control of Communes Based on the Experience of Poland

Abstract

Abstract Subject and purpose of work: The subject of the study are the elements of the Ukrainian financial control system. A combination of those elements enables formulating a concept which is directed at financial control of communes. The purpose of the study is identifying main directions of modernization of the Ukrainian financial control system over self-government units. Materials and methods: This study provides an analysis of government data and commercial statistics based on official studies, evaluation reports, program documents, website data, open research papers and promotional materials. The main elements and European experience that, in the author’s opinion, are necessary for the construction of an effective finance control system of communes have been used in the construction of the concept of financial control over communes. Results: The key elements of the system of financial control over local self-government units of Poland are revealed. The improvement of financial control over communes in Ukraine and a number of organizational, economic and legal steps to optimize financial control at the local level are proposed. Conclusions: The article presents the main principles, measures and steps functioning in Polish financial control,which constitutes the basis for the formulation of a model of local finance control in Ukraine.