Conceptual Improvement of Financial Control of Budget Expenditures in Uzbekistan
Abstract
This article discusses in detail the possibilities of applying the three-line defense model and internal control frameworks in strengthening institutional and functional mechanisms of financial oversight of budget expenditures. Special attention is given to the role of these models in ensuring transparency, accountability, and efficiency within the budgetary system. The study emphasizes that the proper allocation of authority and responsibility centers is crucial in establishing effective preliminary and ongoing financial oversight both at the horizontal and vertical levels of public administration. In this context, preliminary control serves as an early warning tool to prevent misallocation of resources, while ongoing control ensures continuous monitoring and evaluation of financial flows during the budget execution process. Moreover, the article highlights that the main tasks in improving oversight include building a clear system of responsibilities, avoiding duplication of control functions, and ensuring that all three lines of defense—management, internal control units, and independent audit—work in harmony.
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