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The agricultural sector of the economy has a great potential to influence various aspects of sustainable development, such as economic stability, social equality, and ecological balance. However, one of the critical problems in achieving the Sustainable Development Goals is the limitation of financial resources, which significantly narrows the opportunities of the agricultural sector and holds back its post-war recovery based on the green economy. The article's purpose is to typologize the theoretical and methodological foundations of the sustainable ontogenesis of the agricultural sector of the Ukrainian economy, taking into account the mutual influences and interdependencies between development and the financial and regulatory context of achieving the agro-oriented Sustainable Development Goals. The article analyses tasks and indicators and presents the empirical basis for achieving the Sustainable Development Goals in the context of overcoming hunger and developing agriculture adapted to the realities of Ukraine. The problems of the agricultural sector of the economy, which the government tried to solve during the 2000-2020s, were identified, and the interdependence between these problems and the agro-oriented Sustainable Development Goals was established. The financial context of programs supporting the sustainable development of the agrarian sector of the economy in the pre-war period was determined, and their content, advantages and disadvantages were systematically characterized. The fact of systemic lagging of niche-sectoral financial support programs for agricultural commodity producers from reforms in the public finance management system and its derivatives has been revealed. The study results indicate that Ukraine's agricultural sector is currently at the crossroads between stability and sustainable development, with the former being predominant. In this regard, it is necessary to ensure the transition from state support to state aid (for specific branches of the sector), from state support for crop production to state support for livestock production, and from infrastructure financing to the development of the Institute of Rural Construction. [ABSTRACT FROM AUTHOR]

Ensuring transparent and efficient management of state finance is one of the key requirements of the European community and requires modern control mechanisms. On the one hand, the isolation of various branches of power in the preparation and adoption of regulatory acts has led to inconsistency in the laws regulating the activities of the Accounting Chamber and the State Audit Office of Ukraine. On the other hand, the lack of unified approaches among scientists conducting research in the field of control, and the multidisciplinary nature of the state finance control as the object of research provoked the usage of contradictory terminology. The purpose of the article is a critical analysis of application the conceptual and categorical apparatus in the field of audit of state finance, as well as the formulation of proposals for the implementation of terminology consistent with international standards. To achieve this purpose, the comparative analysis, method of theoretical generalization, systematic approach were applied. The content of definitions in the field of state finance control, which are used in legislative acts in Ukraine, was analyzed. Based on the analysis of the etymology of the concepts "public" and "state" and the problems of using words of foreign origin, the relevance of the usage of the term "public" in the field of state finance audits was evaluated. The essence of the term "state audit" was characterized and the reasonability of its further usage was substantiated. Measures that would solve the problem of the conventionality of concepts in the field of state / public finance audits and ensure the successful implementation of the ISSAI and best practices, as well as the effectiveness of the reform were proposed. [ABSTRACT FROM AUTHOR]