Institutionalization of public financial and control activity as an instrument of budget security of the country

Reforming the mechanism of public administration in Ukraine in the context of the combined action of internal and external risks requires a focus on budget security. In this context, the development of state financial control activities through its institutionalization is an important factor in achieving the latter. To implement this task, the author's definition of «institutionalization of state financial control activities» is proposed, which suggests the process of identification of relevant institutions, formalization and systematization of fundamental provisions (object, purpose, principles, functions, tasks, forms, norms) of such activities of these institutions in particular and in general or in the context of the relevant focus request. Elaboration of the current legal field and scientific approaches allowed to identify and systematize the institutional framework for each of the selected institutions of such activities, namely: the Accounting Chamber of Ukraine, the State Audit Office of Ukraine, the State Tax Service of Ukraine, the State Customs Service of Ukraine, the State Treasury Service of Ukraine, State Financial Monitoring Service of Ukraine. For each of them, the purpose, functions, tasks, powers, forms of control activities and regulatory support in the context of the focus request - assistance in achieving budget security are identified. This allowed to generate a matrix of institutionalization of the actual state financial control activity as a tool to achieve budget security, which includes the purpose, subject, objects, subjects, principles, functions, tasks, forms and norms. Its implementation will contribute to the recovery not only of the economy of our society, but also its moral and spiritual sphere, and the synergistic effect of such changes will ensure real effective results in achieving the goals of sustainable development of Ukraine