{"id":5178,"date":"2026-02-28T06:26:00","date_gmt":"2026-02-28T06:26:00","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5178"},"modified":"2026-03-28T06:29:14","modified_gmt":"2026-03-28T06:29:14","slug":"the-role-of-state-financial-control-in-improving-the-efficiency-of-social-sector-expenditures-the-case-of-new-uzbekistan","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5178","title":{"rendered":"THE ROLE OF STATE FINANCIAL CONTROL IN IMPROVING THE EFFICIENCY OF SOCIAL SECTOR EXPENDITURES: THE CASE OF NEW UZBEKISTAN"},"content":{"rendered":"\n

G\u2018aniyev Shahriddin Vohidovich<\/em><\/strong>
Professor, Department of Budget Accounting and Treasury,<\/em><\/p>\n\n\n\n

Tashkent State University of Economics
ORCID: 0000-0001-6555-8804<\/em><\/p>\n\n\n\n

Rajabova Ma\u2019mura Abduraxim qizi<\/em><\/strong>
Master\u2019s Student, Tashkent State University of Economics<\/em><\/p>\n\n\n\n

  <\/em>rajabovarajabova08@gmail.com<\/em><\/a><\/em><\/p>\n\n\n\n

Abstract:<\/strong> The article analyzes the structure and dynamics of social sector expenditures for the period 2022\u20132025 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.<\/p>\n\n\n\n

Keywords:<\/strong> social sector expenditure; spending efficiency; state financial control; supreme audit institution; internal audit; risk-based audit; performance budgeting.<\/p>\n\n\n\n