Practical recommendations development for the phased implementation of the controlling system in public sector organizations

The article substantiates the need for the formation and implementation of a controlling system in public sector organizations in order to ensure effective coordination, accounting and control of their activities based on available information and analytical data. In order to implement this provision, the author proposes a periodization map for the introduction of a controlling system in public sector organizations. The study highlights the effectiveness of the implementation of the controlling system at two conceptual levels: at the national level and at the level of public sector entities, and reveals practical recommendations for the phased implementation of the controlling system in public sector organizations. The study pays great attention to the importance of forming a single digital controlling space in order to ensure the ability to process a large volume of information flows while improving the quality of data analysis and reducing the likelihood of errors.