SCIENCE AND INNOVATION
INTERNATIONAL SCIENTIFIC JOURNAL VOLUME 4 ISSUE 9 SEPTEMBER 2025
ISSN: 2181-3337 | SCIENTISTS.UZ
183
A NEW ARCHITECTURE OF STATE FINANCIAL CONTROL
IN UZBEKISTAN: PROSPECTS FOR CREATION
A.A. Jabbo o
Tashken In e na ional Uni e si y independen esea che (PhD)
h ps://doi.o g/10.5281/zenodo.17290742
Abs ac .. This a icle discusses he impac o he di ec ions o e o ms in public inance
managemen in ou coun y on he sys em o s a e inancial con ol. The a icle analyzes he wo k
on e o ming he budge p ocess based on in e na ional expe ience in di ec ions and assesses i s
impac on he s a e inancial con ol sys em.
Keywo ds: s a e inancial con ol, budge planning, budge expendi u es, ex e nal audi ,
in e nal audi , an i-co up ion, budge accoun ing, in e nal con ol, a ings and indices,
in e na ional o ganiza ions.
In oduc ion
Today, s a e inance issues a e mo e impo an han e e in he inno a i e economic
a chi ec u e o ou coun y, h ough which he c ea ion o a new inancial sys em is ensu ed. In
his ega d, all s ages o he p ocess o disposing o he s a e budge , which is an in eg al pa o
s a e inance, a e impo an , and in hei composi ion, s a e inancial con ol plays a special ole as
a di ec pa icipan and con olle in c ea ing a new inancial a chi ec u e.
The pa icipa ion o he s a e inancial con ol sys em in c ea ing a new inancial
a chi ec u e in he s a e budge sys em means de eloping p oposals o imp o ing hem by
iden i ying isks and sho comings associa ed wi h he exis ing sys em, and he con ol unc ion
in ol es he use o he new sys ems being c ea ed and e alua ing hei e ec i eness.
S a e inancial con ol is a cons an pa icipan in all s ages o he budge p ocess, and i s
imp o emen is di ec ly ela ed o and in ha mony wi h changes in he s a e budge sys em. In his
sense, imp o ing he a chi ec u e o s a e inancial con ol implies changes in he s a e budge and
is ca ied ou in an in eg a ed manne .
Today In e na ional expe ience in he a chi ec u e o s a e inancial con ol o
Uzbekis anand da a is gi en g ea a en ion o de elopmen based on and ecommenda ions a e
being made by a numbe o in e na ional inancial ins i u ions such as he Wo ld Bank, he
In e na ional Mone a y Fund, and he Asian De elopmen Bank. The o eign expe iences ha can
be used in he de elopmen o s a e inancial con ol can be condi ionally di ided in o di ec ions
based on he ecommenda ions p o ided by hem and he esul s o he assessmen wo k ca ied
ou .
Li e a u e Re iew
The mode n concep o SFC has e ol ed om a na ow "inspec o a e" model o a
comp ehensi e sys em o assu ance based on he "Th ee Lines o De ense" model, widely
p omo ed by he Ins i u e o In e nal Audi o s (IIA) and adap ed o he public sec o .
Acco ding o P o esso o Uni e si y o Ma yland, Allen Schick- “The shi in S a e
Financial Con ol om adi ional compliance audi ing o a o wa d-looking, pe o mance-
SCIENCE AND INNOVATION
INTERNATIONAL SCIENTIFIC JOURNAL VOLUME 4 ISSUE 9 SEPTEMBER 2025
ISSN: 2181-3337 | SCIENTISTS.UZ
184
o ien ed sys em is undamen al o mode n go e nance. This e olu ion is c i ical o ensu ing ha
public unds achie e in ended ou comes a he han me ely adhe ing o legal s ipula ions”.
P o esso o Uni e si y o Chicago James L. Chan emphasizes ha The en i e edi ice o
S a e Financial Con ol es s on he ounda ion o a obus and anspa en accoun ing sys em.
Implemen ing acc ual-based accoun ing in line wi h In e na ional Public Sec o Accoun ing
S anda ds (IPSAS) is no a echnicali y; i is a p e equisi e o meaning ul iscal anspa ency and
con ol.
Leu en uni e si y’s p o esso Gee Bouckae says The e icacy o a S a e Financial
Con ol sys em is di ec ly co ela ed wi h he le el o public us . A anspa en and e ec i e
con ol mechanism demons a es go e nmen al accoun abili y, which in u n s eng hens ci ic
engagemen and olun a y ax compliance.
Acco ding o o me employe o Wo ld Bank Ins i u e p o esso Anwa Shah “In
decen alized go e nance sys ems, a cen alized, command-and-con ol model is
coun e p oduc i e. The cen al go e nmen 's ole should be o es ablish s anda ds and build
capaci y, while empowe ing sub-na ional en i ies wi h con ol esponsibili ies and holding hem
accoun able o hei cons i uen s”.
P o esso o Paul New Yo k Uni e si y Paul C. Ligh emphasizes ha The mos
sophis ica ed inancial con ol amewo ks a e ende ed ine ec i e wi hou ins i u ional capaci y.
This necessi a es signi ican in es men in a p o essional bu eauc acy, including compe i i e
compensa ion and legal p o ec ions agains poli ical in e e ence, o en o ce accoun abili y.
In ou opinion, he i s di ec ion is undoub edly building a budge sys em, and he main
ocus is on budge ing, .i.e., budge planning. In e na ional expe iences andda a ha can be used in
his a ea include Sus ainable De elopmen Goals (SDG), Public Expendi u e and Financial
Accoun abili y (PEFA) esul s, Fiscal Rules (Fiscal Rules (FR)), Public Expendi u e Re iew
(PER), Pe o mance-Based Budge ing (PBB), Medium Te m Budge a y F amewo k (MTBF),
Public In es men Managemen Assessmen (PIMA) and Fiscal T anspa ency Code can be
included. Th ough hese o eign expe iences, wo k is ca ied ou o e o m he budge sys em based
on he esul s o in e na ional assessmen s, ansi ion o he p ac ice o medium- e m budge
planning, apply p og am- a ge ed budge ing, assess he s a e in es men sys em, de elop iscal
ules and s a egies, inc ease iscal anspa ency, and link he budge o sus ainable de elopmen
goals.
Resul s and Discussion
As he nex majo di ec ion, we can men ion he in e nal con ol sys em, which is impo an
o he execu i e b anch. In e na ional expe iences and da a ha can be used in his di ec ion
include "In e nal Con ol – In eg a ed F amewo k" de eloped by The Commi ee o Sponso ing
O ganiza ions o he T eadway Commission (COSO) and he "Th ee Lines" models o he
In e na ional Ins i u e o In e nal Audi o s, and he s anda d o he In e na ional O ganiza ion o
Sup eme Audi Ins i u ions (INTOSAI) on he o ganiza ion o in e nal con ol in he public sec o
(ISSAI 9100), as well as he Fede al In e nal Con ol S anda ds in he Fede al Go e nmen
de eloped by he Uni ed S a es Go e nmen Accoun abili y O ice (GAO) (S anda ds o In e nal
Con ol in he Fede al Go e nmen ). The abo e-men ioned models and s anda ds desc ibe he
ins i u ional and unc ional aspec s o o ganizing in e nal con ol in he public sec o , including
minis ies and depa men s. In pa icula , he "In e nal Con ol – In eg a ed F amewo k" model
consis s o 5 componen s and 17 p inciples, which p esen s he concep ual ounda ions and
SCIENCE AND INNOVATION
INTERNATIONAL SCIENTIFIC JOURNAL VOLUME 4 ISSUE 9 SEPTEMBER 2025
ISSN: 2181-3337 | SCIENTISTS.UZ
185
s uc u e o he in e nal con ol sys em. This model consis s o con ol en i onmen , isk
assessmen , con ol p ocesses, in o ma ion and communica ion, and moni o ing componen s.
The in oduc ion o in e na ional in e nal con ol s anda ds in o he sys em o minis ies
and depa men s o ou coun y ensu es he educ ion o inancial isks, accoun abili y,
esponsibili y and accoun abili y.
In ou opinion, he nex main di ec ion ha di ec ly a ec s he a chi ec u e o public
inancial con ol is audi , which is di ided in o in e nal and ex e nal ypes.
In e na ional in e nal audi s anda ds a e among he in e na ional expe iences and da a ha
can be used in he ield o in e nal audi (GIAS), Public Expendi u e Managemen Pee Assis ed
Lea ning (PEMPAL) expe iences, Public Expendi u e and Financial Accoun abili y (PEFA)
esul s, In e na ional Audi ing S anda ds (In e na ional S anda d on Audi ing (ISA)), Public
In e nal Financial Con ol (PIFC) expe iences, In e nal Audi Capabili y Model (IA-CM) o he
Public Sec o ) can be included. As a esul o he o ganiza ion o in e nal audi h ough hese
in e na ional expe iences, i is possible o assess he e ec i eness o ac i i ies and in e nal con ol,
implemen in e na ional s anda ds, in oduce a h ee- ie p o ec ion sys em, an in e nal audi
capaci y model and o o ganize he use o s a e in e nal inancial con ol sys em expe iences.
Ex e nal audi s anda ds a ailable in in e na ional p ac ice a e among he in e na ional
expe iences and da a ha can be used in he ield o ex e nal audi , S a ePublic Expendi u e
Managemen Pee Assis ed Lea ning (PEMPAL), Sus ainable De elopmen Goals (SDG), Public
Expendi u e and Financial Accoun abili y (PEFA) esul s, In e na ional Audi ing S anda ds
(In e na ional S anda d on Audi ing (ISA)) can be used. Th ough he de elopmen o ex e nal audi
based on he abo e in e na ional expe ience, i is possible o achie e sus ainable de elopmen
goals, inc ease he e ec i eness and e iciency o budge unds, and educe inancial isks by
assessing he e ec i eness o he in e nal con ol sys em and in oducing in e na ional s anda ds.
Ano he a ea ha di ec ly a ec s he a chi ec u e o he s a e inancial con ol sys em is
accoun ing and budge accoun ing.
Accoun ingIn e na ional Financial Repo ing S anda ds, which can be used in he di ec ion
o in e na ional expe ience (In e na ional Financial Repo ing S anda d (IFRS)) and In e na ional
Accoun ing S anda ds (In e na ional Accoun ing S anda ds (IAS)) can be men ioned. The
peculia i y o hei implemen a ion is ha hey simul aneously a ec he e enue and expendi u e
pa s o he budge . BThe de elopmen o accoun ing based on in e na ional s anda ds se es as a
sou ce o in o ma ion o s a e inancial con ol, especially o s a e en e p ises and ax paymen s.
Budge accoun ingIn e na ional expe iences ha can be used in he di ec ion include
In e na ional Public Sec o Accoun ing S anda ds (In e na ional Public Sec o Accoun ing
S anda ds (IPSAS)) and Go e nmen Finance S a is ics (Go e nmen Finance S a is ics (GFS))
should be men ioned. Th ough hei implemen a ion, i is possible o inc ease he co e age and
quali y o consolida ed budge epo s as a sou ce o da a o s a e inancial con ol and o
implemen in e na ional s anda ds o imp o ing he s a is ics o s a e inancial ac i i ies.
In ou opinion, an i-co up ion ac i i ies, which a e ela i ely new in public inance
managemen , also a ec s a e inancial con olo cou se. In e na ional expe iences and da a ha
can be used as a di ec ion include he An i-b ibe y managemen sys ems s anda d (An i-b ibe y
managemen sys ems (ISO 37001)), Co up ion Pe cep ion Index (Co up ion Pe cep ion Index
(CPI)), Ko up ion Con ol Indica o (Con ol o Co up ion) can be lis ed. The use o manuals,
a ings and indica o me hodologies o in e na ional o ganiza ions in he igh agains co up ion
in he s a e inancial con ol sys em is o g ea impo ance.
SCIENCE AND INNOVATION
INTERNATIONAL SCIENTIFIC JOURNAL VOLUME 4 ISSUE 9 SEPTEMBER 2025
ISSN: 2181-3337 | SCIENTISTS.UZ
186
Also, in ou opinion, ano he a ea ha can indi ec ly a ec he a chi ec u e o he s a e
inancial con ol sys em is in e na ional a ings and indices, which include he Open Budge Index
(Open Budge Index (OBI)), Con ol o Co up ion Index (Con ol o Co up ion), Economic
F eedom Index (Economic F eedom Index (EFI)), E-Go e nmen De elopmen Index (E-
Go e nmen De elopmen Index (EGDI)), Human De elopmen Index (Human De elopmen
Index (HDI)), Global Inno a ion Index (Global Inno a ion Index (GII)), Wo ldwide Go e nance
Indica o s (Wo ldwide Go e nance Indica o s (WGI)) can be included. In ou opinion, imp o ing
he pa s ela ed o s a e inancial con ol in he me hodology o hese in e na ional a ings, indices
and indica o s o ou coun y, as well as assis ing in hei calcula ion, e alua ion and moni o ing,
will change he a chi ec u e o s a e inancial con ol in he u u e and inc ease i s e ec i eness.
Conclusion
The abo e-men ioned di ec ions a e he di ec ions ha will de ini ely a ec he a chi ec u e
o s a e inancial con ol in ou coun y in he nex decade, and h ough he wo k ca ied ou on
hei basis, he s a e inancial con ol sys em will be aised o a comple ely new le el in e ms o
unc ional, o ganiza ional, legal and quali y.
I can be said ha he ollowing main issues should be paid a en ion o in he o ma ion o
a new s a e inancial con ol a chi ec u e:
1. In connec ion wi h he ansi ion om " a ge ed spending" o unds in he budge
sys em o "ensu ing hei e ec i eness", he assessmen o he e ec i eness and e iciency o
unds alloca ed om he budge becomes he main ask o he new s a e inancial con ol sys em;
2. Reducing inancial isks by imp o ing in e nal con ol in minis ies and
depa men s is de ined as a pe manen ask;
3. The s a e inancial con ol a chi ec u e will ha e ex e nal and in e nal audi
s uc u es. Th ough he de elopmen o audi s uc u es, he ansi ion om compliance con ol o
pe o mance and quali y audi will be ca ied ou ;
4. The da a p o ision o s a e inancial con ol will be d as ically imp o ed by
upda ing accoun ing and budge accoun ing based on in e na ional s anda ds, he eby achie ing
da a comple eness, eliabili y, compa abili y, unde s andabili y (including o in e na ional audi ing
o ganiza ions), and alidi y. A he same ime, he quali y o inancial con ol wo k will be
imp o ed by achie ing he eme gence o in e na ional compe i o s in he s a e inancial con ol
sys em.
5. In e na ional expe ience is widely used o comba co up ion in he s a e inancial
con ol sys em. Each con ol s uc u e o i s exis ing sys ems (e.g., minis ies and agencies) mus
ha e a ce i ica e con i ming he an i-co up ion managemen .
6. Assis ance is p o ided in imp o ing he pa s o in e na ional a ing, index, and
indica o me hodologies ela ed o s a e inancial con ol and in calcula ing, e alua ing, and
moni o ing hem.
Taking in o accoun he abo e analyses and da a, we p opose o ca y ou he ollowing
wo ks o imp o e he a chi ec u e o s a e inancial con ol:
- I is necessa y o implemen he ans o ma ion o he s a e inancial con ol sys em based
on he e o ms being implemen ed in public inance managemen based on in e na ional bes
p ac ices. This ans o ma ion in ol es he de elopmen and use o new mechanisms and me hods
o inancial con ol o in e na ional expe iences and sys ems implemen ed in p ac ice.
- In he a chi ec u e o s a e inancial con ol, aking in o accoun he o ma ion o new
ins i u ional s uc u es (such as in e nal and ex e nal audi and an i-co up ion s uc u es) exis ing
SCIENCE AND INNOVATION
INTERNATIONAL SCIENTIFIC JOURNAL VOLUME 4 ISSUE 9 SEPTEMBER 2025
ISSN: 2181-3337 | SCIENTISTS.UZ
187
in in e na ional expe ience, i is necessa y o cla i y hei ole and dis ibu ion o asks in he s a e
inancial con ol sys em, limi epe i i e asks, and coo dina e hei ac i i ies wi h s a e inancial
con ol bodies. In ou opinion, his can be done h ough special legisla ion and mu ual exchange
o in o ma ion.
- In ou opinion, in he p ocess o implemen ing new sys ems, i is necessa y o cons an ly
and consis en ly imp o e he quali ica ions o employees o he s a e inancial con ol sys em. In
his case, i s o all, i is possible o imp o e he quali y and e ec i eness o e o ms by widely
p omo ing and explaining he con en and essence o new sys ems o employees o s a e inancial
con ol s uc u es, he eby ensu ing ha hey and he pe o me s "speak he same language" in he
u u e.
- In ou opinion, he app op ia eness o assessing in e na ional expe iences expec ed o
planned o be newly implemen ed in he public inance managemen sys em by s a e inancial
con ol s uc u es and hei implemen a iono he p ac ice o consul ing on isks should be
es ablished. Th ough his, on he one hand, by in o ming he s a e inancial con ol s uc u es abou
hese e o ms, hei eadiness will be inc eased, and on he o he hand, by aking hei opinions, i
will be possible o iden i y and elimina e isks ha may a ec he e ec i e implemen a ion o
e o ms ea ly.
REFERENCES
1. M. Robinson, D. Las . "A Basic Model o Pe o mance-Based Budge ing." In e ne
sou ce: www.im .o g - O icial websi e o he In e na ional Mone a y Fund.
2. M. Canjiano, T. Cu is ine, M. Laza e. "Public inancial managemen and i s eme ging
a chi ec u e." P. 137. In e ne sou ce: www.elib a y.im .o g - In e na ional Mone a y Fund
eLib a y o icial websi e.
3. R. De Koning. "Public In e nal Financial Con ol." In e ne sou ce: www.academia.edu -
Da abase o books and academic a icles.
4. N. Budina, T. Kinda, A. Schaech e , A. Webe . "Fiscal Rules a a Glance: Coun y De ails
om a New Da ase ." In e ne sou ce: www.im .o g - In e na ional Mone a y Fund o icial
websi e.
5. "Compendium o he public in e nal con ol sys ems in he EU Membe
S a es." www.op.eu opa.eu - O icial websi e o he Publica ions O ice o he Eu opean
Union.
6. "Making public in es men mo e e icien ." www.im .o g - In e na ional Mone a y Fund
o icial websi e.
7. "Fiscal T anspa ency Code." www.im .o g - In e na ional Mone a y Fund o icial websi e.
8. "In e nal Con ol – In eg a ed F amewo k." www.coso.o g - The o icial websi e o he
Commi ee o Sponso ing O ganiza ions o he T eadway Commission (COSO).
9. "The IIA's Th ee Lines Model." www. heiia.o g - The Ins i u e o In e nal Audi o s o icial
websi e.
10. "Guidelines o In e nal Con ol S anda ds o he Public Sec o ." www.issai.o g - The o icial
websi e o he In e na ional O ganiza ion o Sup eme Audi Ins i u ions (INTOSAI)
s anda ds.
11. "S anda ds o In e nal Con ol in he Fede al Go e nmen ." www.gao.go - The o icial
websi e o he Uni ed S a es Go e nmen Accoun abili y O ice (GAO).
SCIENCE AND INNOVATION
INTERNATIONAL SCIENTIFIC JOURNAL VOLUME 4 ISSUE 9 SEPTEMBER 2025
ISSN: 2181-3337 | SCIENTISTS.UZ
188
12. "Global In e nal Audi S anda ds." www. heiia.o g - The Ins i u e o In e nal Audi o s o icial
websi e.
13. "Global In e nal Audi S anda ds." www. heiia.o g - The Ins i u e o In e nal Audi o s o icial
websi e.
14. "In e nal Audi Capabili y Model (IA-CM) Fo he Public Sec o ." www. heiia.o g - The
Ins i u e o In e nal Audi o s o icial websi e.
15. "Go e nmen Finance S a is ics Manual 2014." www.im .o g - In e na ional Mone a y Fund
o icial websi e.
16. "Public Expendi u e and Financial Accoun abili y (PEFA) P og am." In e ne
sou ce: www.pe a.o g - Public Expendi u e and Financial Accoun abili y P og am o icial
websi e.
17. "Uni ed Na ions Sus ainable De elopmen Goals." In e ne sou ce: www.sdgs.un.o g - Uni ed
Na ions o icial websi e.
18. www.pempal.o g - The o icial websi e o he Public Expendi u e Managemen Pee -Assis ed
Lea ning (PEMPAL) communi y.
19. www.issai.o g - The o icial websi e o he In e na ional O ganiza ion o Sup eme Audi
Ins i u ions (INTOSAI) s anda ds.
20. www.pempal.o g - The o icial websi e o he Public Expendi u e Managemen Pee -Assis ed
Lea ning (PEMPAL) communi y.
21. www.iaasb.o g - The o icial websi e o he In e na ional Audi ing and Assu ance S anda ds
Boa d (IAASB).
22. www.i s.o g - The o icial websi e o he In e na ional Financial Repo ing S anda ds
Founda ion.
23. www.iasplus.com – The o icial websi e o he In e na ional Accoun ing S anda ds Boa d.
24. www.ipsasb.o g - The o icial websi e o he In e na ional Public Sec o Accoun ing
S anda ds Boa d.
25. www.iso.o g – The o icial websi e o he In e na ional O ganiza ion o S anda diza ion.
26. www. anspa ency.o g - The o icial websi e o he o ganiza ion ha publishes he Co up ion
Pe cep ions Index.
27. www.in e na ionalbudge .o g – The o icial websi e o he In e na ional Budge Pa ne ship.
28. www.he i age.o g - The o icial websi e o The He i age Founda ion, which hos s he Index
o Economic F eedom da a.
29. publicadminis a ion.un.o g – The Uni ed Na ions E-Go e nmen Da abase.
30. hd .undp.o g - The Uni ed Na ions De elopmen P og amme's Human De elopmen Index
da abase.
31. www.wipo.in – The o icial websi e o he Wo ld In ellec ual P ope y O ganiza ion.
32. wo ldbank.o g - The Wo ld Bank's o icial websi e.
33. openknowledge.wo ldbank.o g - The Wo ld Bank's Public Expendi u e Re iew da abase.
