This article addresses the implementation of financial control in budgetary organizations of Uzbekistan, the enhancement of the efficiency in the use of budgetary resources, and the improvement of financial audit services. Based on the Fiscal Strategy of the Republic of Uzbekistan for 2025-2027, this scientific study focuses on reforming the public finance system, adhering to the principles of efficient use of budget expenditures, strengthening fiscal responsibility and accountability, ensuring budget transparency, and managing fiscal risks.

The scientific article highlights the theoretical foundations of the effectiveness of state financial control conducted in budgetary organizations. Data on the distribution of funds coming from the budget by region, budget audit, budget control and expertise were touched upon. In addition, a number of financial audits have been conducted and analyzed.

The article examines the issue of increasing the effectiveness of budget organizations through the influence of financial control. The researches of economists on financial control were studied, the activities of financial control bodies were studied to ensure the purposeful spending of funds of budget organizations, analytical operations were performed, and conclusions were formed at the end.

This article examines the role and significance of tax control measures in ensuring the stability of the state budget. The dynamics of taxes collected as a result of tax authority inspections during 2019–2024 are analyzed, revealing the fiscal efficiency of tax control in managing public finances. Based on the scientific views of both foreign and domestic scholars, the study highlights the digital transformation of tax control, risk-based approaches, and preventive monitoring mechanisms. The paper proposes recommendations for improving tax audits, enhancing transparency, and applying analytical assessment of audit outcomes. The research findings have essential scientific and practical importance for improving tax policy and strengthening budgetary sustainability.

Practice shows that public finance management is constantly evolving, the organizational and legal forms of budgetary institutions are changing, as well as the procedure for their financing and state support for commercial organizations is also developing. It is obvious that this, in turn, increases the urgency of the issue of improving the state financial control. This article presents an analysis of the current state of work carried out in the system of state financial control in order to reform the public finance sector and ensure the efficient and rational use of budget funds.

This article has been developed in order to prepare a forecast of resource tax revenues to the State budget and state trust funds (taking into account the principles and practical experience of foreign countries), as well as ensuring the provision of resource tax revenues to the state budget and compliance with tax laws within the framework of the implementation of the state tax policy, aimed at ensuring control over the correct calculation, full and timely payment of taxes and fees.

This article examines the issues of accounting for financial assets and financial liabilities in higher education institutions. Based on the requirements of the Budget Accounting Standard No-2 of the Republic of Uzbekistan, the current procedures for accounting tuition fee revenues, settlements with students, receivables and payables, as well as financial obligations are analyzed. The study identifies practical problems faced by higher education institutions, including financial losses related to bank commission fees and inconsistencies in data between the billing and UzASBO systems. In order to address these issues, proposals have been developed to improve the mechanism for covering bank commissions, establish a unified payment platform, integrate information systems, and strengthen internal control and audit mechanisms.

In the article, research was conducted on ways to improve the methodological foundations of tax audits conducted by tax authorities and evaluate their effectiveness, and conclusions and proposals were formed within the framework of the research.

This article analyzes and studies the role of taxes in foreign trade operations, as well as the forecast of gross domestic product for 2025-2027, statistical data on indirect revenues of the State Budget for 2022-2024, namely value added tax, excise tax and customs duties. Also, scientific discussions were held and proposals were made to study the importance of taxes in foreign trade operations.

The article discusses the features of improving the audit of expenditures in the public sector in the Republic of Uzbekistan and theoretical issues of using international experience.

In order to stabilize the financial situation in prestigious companies around the world, create new jobs and achieve economic growth, it is necessary to "switch to international standards of management, use transfer assessments in the process of concluding financial agreements in the cluster and cooperative system entities, provide financial and management reports on operational segments".

This article examines the problematic aspects of organizing and conducting internal audit in non-state non-profit organizations (NGOs), the purpose and objectives of internal audit, the stages of internal audit in the activities of NGOs and identifies solutions for meeting the requirements for it. Recommendations were also given to eliminate shortcomings and errors identified during the internal audit of NGOs. As a result, the composition of the internal audit report and the methodology for its preparation were proposed to the supervisory board based on the results of the internal audit in the NGO