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In this monograph, the existing financial supervision system of Georgia's higher educational institutions is studied, its strengths and weaknesses are analyzed, and directions of development and ways of improvement are determined in modern conditions.The study discussed the role of financial budgeting monitoring in the management system of higher educational institutions in Georgia.Based on the study and analysis of the higher educational institutions, it is determined - the main task for the higher educational institutions is to improve the quality of teaching, as well as to improve the financial and economic conditions, for which they constantly strive to be economically independent and maintain financial stability.The authors provide a mathematical model of financial flow management, that will allow the educational institution to plan the financial policy and then carry out effective supervision. The conclusion summarizes the main results, conclusions, and recommendations of the research topic, which can be used in higher educational institutions for the development of an effective financial policy, as well as for the effective resolution and supervision of this policy.