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The Prospects and Reform of the System of Control over the Efficiency of Use of Budget Funds in Ukraine
Kuranda L. O., Liganenko I. V.

Kuranda, Liudmyla O., and Liganenko, Iryna V. (2020) “The Prospects and Reform of the System of Control over the Efficiency of Use of Budget Funds in Ukraine.” Business Inform 5:349–355.
https://doi.org/10.32983/2222-4459-2020-5-349-355

Section: Finance, Money Circulation and Credit

UDC 331.102

Abstract:
The article is aimed at studying the prospects and reform of the system of control over the efficiency of use of budget funds in Ukraine. It is determined that the State financial control is the regulated by the financial legal norms activities of the State authorities, local governments and non-governmental organizations to ensure the rule of law, financial discipline, expediency and efficiency in mobilizing, distributing and using financial resources in order to protect the financial interests of the State, local government, economic entities and citizens. The analysis allows to draw conclusions that at the present stage important aspects of further reform of the system of the State financial control and audit, ensuring their efficiency and minimizing corruption should be the solutions to the following problems: implementation of the provisions of the Conception of implementation of the State policy in the sphere of reforming the system of the State financial control; improvement of the provisions of the legislative framework and formation of a methodology for the conduct of various types and forms of the State financial audit by the State audit bodies; cooperation with European authorities to counter financial and economic crimes; expanding the measures of influence by the State audit service of Ukraine on unscrupulous heads of the State authorities, local governments, economic entities and violators of financial discipline, budget legislation; increasing the responsibility of budget managers to implement and develop internal controls to raise awareness of the nature of the State internal financial controls and accountability for their performance, particularly to society; expanding access to information resources; increased control by the Accounting Chamber of Ukraine and the State audit service of Ukraine over local budgets; changing the system of training and further development of the State auditors, introducing international approaches to continuous professional development into domestic practice. Prospect for further research in this direction is to improve the system of internal financial control over the efficiency of the use of budget funds in Ukraine to reach completely new levels of the State financial control.

Keywords: the State financial control, efficiency of use of budget funds, system of control over the efficiency of use of budget funds.

Fig.: 2. Bibl.: 10.

Kuranda Liudmyla O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economic and Financial Policy, Odesa Regional Institute for Public Administration of the National Academy for Public Administration under the President of Ukraine (22 Henuezka Str., Odesa, 65009, Ukraine)
Email: [email protected]
Liganenko Iryna V. – Candidate of Sciences (Economics), Associate Professor, Deputy Director, Danube Branch of PJSC «Interregional Academy of Personnel Management» (3a Klushyna Str., Izmail, Odesa region, 68607, Ukraine)
Email: [email protected]

List of references in article

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Bilukha, M., and Zaitsev, L. “Funktsii finansovo-hospodarskoho kontroliu i audytu u formuvanni rynkovykh vidnosyn“ [Functions of Financial and Economic Control and Audit in the Formation of Market Relations]. Bukhhalterskyi oblik i audyt, no. 9 (1996): 6-10.
Butynets, F. F., Vyhovska, N. H., and Maliuha, N. M. Kontrol i reviziia [Control and Audit]. Zhytomyr: PP Ruta, 2002.
Dmytrenko, H. V. “Orhanizatsiia i zdiisnennia derzhavnoho kontroliu v Ukraini (finansovo-ekonomichni aspekty)“ [Organization and Implementation of State Control in Ukraine (Financial and Economic Aspects)]: dys. … d-ra nauk z derzh. uprav. : 25.00.02, 2010.
Drozd, I. K., and Shevchuk, V. O. Derzhavnyi finansovyi kontrol [State Financial Control]. Kyiv: TOV «Imeks LTD», 2007.
Stefaniuk, I. B. “Derzhavnyi finansovyi kontrol: problemy identyfikatsii i vyznachennia systemy“ [Public Financial Control: Problems of Identification and Definition of the System]. Finansy Ukrainy, no. 11 (2009): 12-19.
Yevtushenko, N. M. “Biudzhetna polityka yak skladova ekonomichnoho rozvytku“ [Budget Policy as a Component of Economic Development]: dys. … kand. ekon. nauk : 08.00.08, 2011.
Kholoshyn, M. “Vyshchym orhanom audytu publichnykh finansiv maie staty Rakhunkova palata“ [The Supreme Audit Office should be the Supreme Audit Office]. https://lb.ua/blog/matviy_kholoshyn/297382_vishchim_organom_auditu_publichnih.html
Shevchuk, O. A. “Derzhavnyi finansovyi kontrol v Ukraini: teoriia, metodolohiia, praktyka“ [State Financial Control in Ukraine: Theory, Methodology, Practice]: avtoref. dys. … d-ra ekon. nauk : 08.00.08, 2014.
[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/laws/show/2456-17#Text

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