G‘aniyev Shahriddin Vohidovich
Professor, Department of Budget Accounting and Treasury,
Tashkent State University of Economics
ORCID: 0000-0001-6555-8804
Rajabova Ma’mura Abduraxim qizi
Master’s Student, Tashkent State University of Economics
Abstract: The article analyzes the structure and dynamics of social sector expenditures for the period 2022–2025 on the basis of official budget sources and evaluates the mechanisms through which state financial control, including external audit, internal audit, and treasury control, contributes to improving efficiency. Based on a comparative approach using international standards and diagnostic assessments, practical recommendations are developed on performance-oriented budgeting, risk-based auditing, and expenditure review.
Keywords: social sector expenditure; spending efficiency; state financial control; supreme audit institution; internal audit; risk-based audit; performance budgeting.