State Financial Control over Costs of Religious Organisations in Ukraine

Oleksandr Bilash; Tetyana Karabin

doi:10.18290/kip22112.12

Oleksandr Bilash Uzhhorod National University, Ukraine https://orcid.org/0000-0002-1248-7798
Tetyana Karabin Uzhhorod National University, Ukraine https://orcid.org/0000-0002-6538-5269

DOI: https://doi.org/10.18290/kip22112.12

Keywords: financial control, religious organisations, financial reporting, financial control bodies, audit

Abstract

The article is devoted to the study of issues of state financial control over the activities of religious organizations in Ukraine through the disclosure of the goals to which such control is directed and the state's intervention in the activities of religious organisations. The analysis was carried out in several directions, which are tools of state influence. First of all, it is a legally defined obligation to keep accounting records by a religious organisation and the requirement to submit financial statements as one of the components of state financial control. Secondly, it is a control over the targeted use of funds that religious organisations can and do receive during the implementation of budget programs. Thirdly, it is the state financial control over the activities of economic entities, which are formed by religious organisations (publishing, printing, production, restoration and construction, agricultural and other enterprises). In each of the cases, the subject of the control activity, control activity procedures and goals that must be achieved as a result of the control procedures carried out by the state bodies differ.

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