Theoretical generalization and ground of account, control of efficiency of the use and taking of inventory of supplies is carried out in the article, ways are offered in relation to the improvement of control of efficiency of the use of supplies of budgetary organizations. The conducted researches and generalizations dozvolili to do concrete conclusions and make suggestions in relation to an account and control of supplies in budgetary establishments of
Ukraine.
Grounded necessity of upgrading public accountant services and recommendations are given from organization of the unique checking of quality of audit system taking into account international experience.
