The role of state audit in the effective management of budgets of state target funds

This study examines the role of state audit in ensuring the effective management of budgets of state target funds within the public financial management system. State target funds play an important role in financing priority socio-economic programs and supporting government development policies. The research analyzes the institutional and functional significance of state audit in strengthening financial transparency, improving budget discipline, and increasing the efficiency of public expenditure. The findings indicate that the development of risk-based and performance-oriented audit mechanisms contributes to enhancing the accountability and effectiveness of managing state target funds.