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Abstract

Abstract. The article is devoted to the study of the problems of the effectiveness of the use of budget funds for the development of education and science in Ukraine. Every day entails changes, the appearance of something new. All humanity must respond correctly to the challenges that are part of life. In order to be able to solve problems and develop, it is necessary to improve the field of education and science. Education and science are among the main components on the way to a successful state. Therefore, the issue of the effectiveness of spending funds aimed at financing the field of education and science is extremely relevant. The article substantiated the need to develop and improve the sphere of education and science as one of the main components on the way to a successful state, proved the importance of assessing the effectiveness of budget programs in this area. In the context of the steady growth of public spending, which is observed today around the world, an important question arises about obtaining the desired effect as a result of the use of budget funds. The targeted and effective use of funds in the field of education and science is subject to mandatory inspections by state regulatory authorities. Unfortunately, in practical activities there are cases of illegal, inefficient and inappropriate use of budget funds. In this case, the state financial audit of budget programs appears as an important tool for increasing the efficiency of the use of budget funds in the process of implementation of budget programs in the field of education and science. The article investigates the role of the state financial audit of the implementation of budget programs as an important tool for improving the efficiency of the use of budget funds. The main advantages of evaluating the effectiveness of the implementation of budget programs, which is carried out at all stages of the budget process and provides for measures to monitor, analyze and control the targeted and effective use of budget funds, are given. The results of the state financial audit of the implementation of budget programs by the National Academy of Sciences of Ukraine were studied and conclusions were drawn about the failure to reach certain effective indicators of budget programs, the existence of a number of factors that do not contribute to the effective and rational use of budget funds in the field of education and science. Key words: state financial audit, education, science, budget program, efficiency, budget funds.