The Legal Basis Of Parliamentary Budget Control


  • I.I. Petrovska


financial control, parliamentary control, budget control, budget audit.


Control over the uses of public Finance (public financial control) is one of the important directions of activity the subjects of administrative law. The special forms of this control are budgetary control and audit.

According to article 26 of the Budget code of Ukraine control over the observance of budgetary legislation aimed at ensuring effective and efficient budget management and is exercised at all stages of the budget process his participants in accordance with the budget legislation.

Based on the analysis of the provisions of the Budget code of Ukraine (article 6) it is possible to allocate following kinds of control over budget funds:

  1. Parliamentary control;
  2. Internal control in the Executive branch;
  3. Municipal control over budget funds.

Parliamentary control is provided by the Constitution and laws of Ukraine activity of the Parliament, and members of Parliament, educated by the Parliament bodies, which consists of obtains information, its analysis, the implementation of response to prevention of violations of the Constitution, laws of Ukraine, other acts of the Verkhovna Rada and involvements constitutional and legal responsibility.

Parliamentary control in the public budget sector includes:

  • a control of the Verkhovna Rada of Ukraine;
  • a control of the Accounting Chamber of Ukraine;
  • a control of the Verkhovna Rada Committee on budget.

Under the article 161 of the Budgetary code of Ukraine the Verkhovna Rada of Ukraine shall exercise budgetary control independently and through the Accounting Chamber of Ukraine.

The Accounting Chamber of Ukraine carries out control over receipt and use of funds of State budget of Ukraine, exercise control over the formation, servicing and repayment of public debt, control over the management efficiency of state budget funds, control over the use of transfers to local budgets.

The Committee of the Verkhovna Rada of Ukraine on budget receives information from Executive bodies and bodies of local self-government about the state budget and local budgets necessary for preparation and preliminary consideration of budgetary issues.