Developing the State Financial Control System in an Innovative and Efficient Direction

The article addresses the problem of the traditional, linear organization of the state financial control system, which ends with inspection and report preparation. It shows that such an organization fails to ensure a meaningful connection between control processes, so that each new inspection effectively starts "from scratch" without drawing on the experience of previous ones. As a result of the study, a functional model was developed that links the processes of planning, analysis, evaluation and follow-up control of state financial control in academic lyceums into a closed cycle. The conclusion is that the functional model creates a mechanism of continuous organizational learning, which is necessary for developing control in an innovative and efficient direction.