LEGAL FOUNDATIONS OF STATE FINANCIAL CONTROL OVER EXTRABUDGETARY FUNDS

Abstract

This article examines the regulatory framework, institutional arrangements, and
methodological foundations of financial control over extra-budgetary funds in Uzbekistan.
The research analyzes legal documents, control mechanisms, and implementation practices,
revealing significant differences between control of regular budget and extra-budgetary
expenditures. Key findings indicate that while Uzbekistan has established a comprehensive
institutional architecture for financial oversight, challenges persist in coordination between
control bodies, legislative gaps, and methodological approaches. Based on international
experience analysis, particularly examining practices in Germany, France, and the United
States, the paper proposes recommendations to enhance control effectiveness, including
strengthening the Chamber of Accounts' mandate, implementing risk-based methodologies,
and establishing specialized financial courts. The study contributes to understanding financial
control systems in transitional economies and provides practical guidance for policymakers
seeking to improve accountability in public financial management.