Introduction. Currently, local budgets play a significant role in the socio-economic life of the state. The formation and use of local budgets is one of the priorities that should be taken into account in the management of local finances. State financial control over the use of local budgets is becoming increasingly important given the situation with the global pandemic COVID-19, as well as the Ukrainian realities, where there is a threat of external military aggression. Public financial control is a factor that reduces the risk of inefficient use of budget funds, and therefore its study is relevant and urgent today. The purpose of the article is to highlight the situation with the state financial control as a factor in the effective use of local budgets in Ukraine, as well as to make recommendations for improving its implementation. Results. The legal basis for state financial control in Ukraine has been clarified. The main subjects of state financial control have been identified and the importance of their effective cooperation has been highlighted. The state financial control is divided into preventive, operational and retrospective and the need for their unity is emphasized in order to achieve the most useful effect for the control of the use of local budgets. The role of the processes of decentralization of state power and reform of local self-government in the formation and use of budget funds at the local level was emphasized, and the need for state financial control under such conditions was emphasized. The data by the State Audit Service of Ukraine demonstrates the urgency of improving the system of state financial control over the use of local budgets. Potential ways to increase the effectiveness of state financial control at the local level are proposed. Conclusions. It is determined that the state financial control occupies a prominent place to ensure the efficient use of local budgets. It was found that in Ukraine today the state financial control is carried out at an insufficient level, and therefore needs to be strengthened while the number of control measures at the level of local budgets should be increased.

The purpose of this article is to identify the obstacles which emerge on the way of the implementation of a gender-oriented approach to budgeting in Ukraine and hinder the promotion of this approach within the public financial system as well as to give recommendations on the possible ways to eliminate them from Ukrainian public financial management. Methodology. The article is based on a review of existing academic literature and on the analysis of secondary sources (mainly, government and non-government reports and publications). The results of the research show that the main barriers for the application of a gender-oriented approach to budgeting in Ukraine are, among others, dominance of gender stereotypes, the lack of funds for gender initiatives, insufficient understanding of the relationship between gender equality and public policy, the low level of awareness of civil servants and officials regarding the policy of gender equality. The overview of the best international practices in the integration of gender aspects in budgeting helped authors identify prior tasks for ensuring effectiveness of a gender-oriented approach to budgeting in modern conditions. Based on the obtained findings, the recommendations were provided; they include the measures to reduce gender gaps and suggested methods for modification of a gender-oriented approach to budgeting. Research limitations/implications. The authors did not study the underlying reasons for the emerging problems for the application of a gender-oriented approach to budgeting. Also, the research was based only on the review and analysis of secondary sources, thus, primary data collection techniques were omitted. Practical implications. The findings are likely to be useful for researchers and public sector practitioners both in Ukraine and abroad to gain knowledge on the implementation of a gender-oriented approach to budgeting. The developing countries may investigate the case of Ukraine and prepare for the similar challenges and problems adjusting the practice of implementation of a gender-oriented approach to budgeting according to their conditions and model of public management system. Value/originality. The article contributes to the discussion about the challenges for the effective implementation of a gender-oriented approach to budgeting in order to strengthen the public financial management in modern Ukraine.

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Abstract. Publicity and transparency of local budgets promotes dialogue between local governments and citizens, which, in turn, increases citizens' trust in government. By ensuring these two principles of the budget system, it is possible to improve the quality of public services and increase the efficiency of budget process management. Ukraine is currently undergoing a number of reforms (including in the public finance system), which are demonstrating some positive results. Changes may be noted in increasing the level of publicity and transparency of local budgets in Ukraine. The purpose of the article is to review key practices that contribute to the publicity and transparency of local budgets, as well as provide recommendations for their further application and improvement. This goal led to the implementation of the following research objectives: (1) to find out the place of publicity and transparency in the system of public finances of Ukraine; (2) to review the leading practices used in Ukraine today; (3) to suggest new practices based on foreign experience in order to increase the level of publicity and transparency of local budgets. The methods used include analysis of secondary data resources, mainly academic literature and analytical reports. The obtained results lead the authors to demonstrate that Ukraine is currently undergoing processes that have a positive impact on increasing the degree of publicity and transparency of local budgets and the public finance system in general. An overview of some of the main practices already used in Ukraine allowed authors to draw conclusions about the sufficient level of publicity and transparency of local budgets. The use of participatory and gender-oriented budgeting, as well as the possibility of further implementation in the future of participatory audit and online tools to consult the public on budget issues, will help increase the level of publicity and transparency of local budgets in Ukraine. A promising direction for further research may be the study of foreign practices along with the assessment of the potential for their implementation in Ukraine. The paper may be useful for practitioners working within the public sector and dealing with budgeting as well as researchers who focus on local budgets and their transparency. Key words: publicity, openness, local budgets, participatory budgeting, gender oriented budgeting, transparency, participatory audit, Ukraine.