Keywords
державний фінансовий аудит
цифровізація публічних фінансів
казначейський контроль
How to Cite
Abstract
The subject of the research is significant because of the necessity to guarantee effective and clear administration of public funds amidst martial law, which brings higher fiscal hazards and strain on the financial oversight mechanism. This grows particularly pertinent given the digital reshaping of budgetary oversight and state fiscal review, which ought to turn into instruments for boosting dependability and effectiveness in deploying budgetary resources. The objective of the research is to thoroughly support the theoretical premises and tangible pathways for enhancing budget supervision and state financial examination within the public finance structure during martial law and digital evolution, along with pinpointing methods to boost their performance, clarity, and responsibility through incorporating digital utilities and risk-focused methods. The following methods were used in the study: analysis and synthesis, induction and deduction, systemic and structural-functional approaches, comparative analysis, generalization, classification, logical-analytical method, tabular and graphical methods, abstraction method. This document offers a thorough examination of the budget oversight mechanism and national fiscal review during martial law and the digital evolution of public funds, pinpoints the function of treasury supervision, describes the main obstacles in the operation of financial inspection, and supports pathways for its continuing enhancement. The purpose of treasury monitoring in guaranteeing efficient administration of budget assets is described. The modalities, techniques, and instruments of budget supervision and national fiscal review are organized. The connection among budget supervision, national fiscal review, and treasury assistance is reviewed. The utilization of electronic instruments in governmental fiscal review and budget tracking is justified. Concrete suggestions are formulated to boost lucidity, responsibility, and effectiveness in deploying budgetary resources. The practical worth of the article rests upon the potential to employ the findings secured and the suggested advisories in the operations of budget and treasury oversight agencies, state fiscal review, to boost the effectiveness, clarity, and accountability of public money administration amidst martial rule and digital evolution.
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