Issue №: 3 (61)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
ANALYTICAL ASSESSMENT OF THE STATE AUDIT SERVICE OF UKRAINE: STATUS, PROBLEMS, PROSPECTS
ZDYRKO Nataliya – Doctor of Economic Sciences, Professor, Professor of the Department of Analysis and Audit, Vinnytsia National Agrarian University. (21008, Vinnytsia, 3, Soniachna Str., е-mail: Natashka26@i.ua).
The article provides an analytical assessment of the activities of the State Audit Service of Ukraine (SAS of Ukraine) , as one of the controlling entities in the field of state financial control. The mission, basic principles and fundamental principles of the State Audit Service of Ukraine are defined. The main strategic goals, as well as the main priorities of the work of the institution, are disclosed. It has been found that control by the State Audit Service is ensured through state financial audit, inspection, procurement review and monitoring. The main tasks and functions of the State Audit Service in the implementation of state policy in the field of state financial control are characterized. It has been investigated that within the scope of preliminary and current control, the State Audit Service conducts audits of individual business operations and monitoring of purchases, and post-facto control includes audits of the implementation of the budget programs, audits of the implementation of local budgets, audits of the activities of business entities, verification of purchases and audits. The composition of interregional territorial bodies of the State Audit Service was studied: the Western, Southern, Northern, Northeastern and Eastern offices, which include the relevant regional offices. Analytical data on the effectiveness of the work of the State Audit Service of Ukraine for 2012-2021 are given, in particular, on the number of control measures and detected violations by their types. The structure of financial violations in 2021 is presented, of which illegal expenses and lack of financial resources occupy the largest share. Analytical data on the state of elimination of financial violations detected by the State Audit Service for the years 2012-2021, as well as the disciplinary and financial responsibility of guilty persons are presented. Digital data is visualized on the ratio of violations detected by the State Audit Service, as well as eliminated non-targeted expenditures of state resources, illegal expenditures, and shortages for the same period. It is detailed information on taking appropriate measures against violators of financial discipline by the bodies of the State Audit Service, handing over written notices of suspicion of criminal offenses, as well as bringing them to the administrative responsibility. Problematic aspects of the activity of the State Audit Service were identified and ways of solving them were proposed.
1. Derzhavna audytorska sluzhba Ukrayiny – efektyvna instytutsiya uryadovoho kontrolyu: prezentatsiya diyalnosti Derzhaudyt·sluzhby [The State Audit Service of Ukraine is an effective institution of government control: presentation of the activities of the State Audit Service]. dkrs.gov.ua. Retrieved from: http://www.dkrs.gov.ua/kru/uk/publish/article/131380 [in Ukrainian].
2. Zvity pro rezultaty diyalnosti Derzhaudyt·sluzhby ta yiyi mizhrehionalnykh terytorialnykh orhaniv [Reports on the results of the State Audit Service and its interregional territorial bodies]. dasu.gov.ua. Retrieved from: https://dasu.gov.ua/ua/plugins/userPages/51 [in Ukrainian].
3. Mizhrehionalni terytorialni orhany Derzhaudyt·sluzhby: [Interregional territorial bodies of the State Audit Service]. Retrieved from: https://dasu.gov.ua/ua/plugins/userPages/1485 [in Ukrainian].
4. Mulyk, T.O., Tomchuk, O.F., & Mulyk, Ya.I. (2020). Analitychni instrumenty dlya kontrolyu ta monitorynhu publichnykh zakupivel [Analytical tools for control and monitoring of public procurement]. Ekonomika, finansy, menedzhment: aktualni pytannya nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 3 (53), 173-192. DOI: 10.37128/2411-4413-2020-3-13 [in Ukrainian].
5. Pankevych, V. (2016). Pravove rehulyuvannya diyalnosti Derzhavnoyi audytorskoyi sluzhby Ukrayiny [Legal regulation of the State Audit Service of Ukraine]. Zovnishnya torhivlya: ekonomika, finansy, pravo – Foreign trade: economy, finance, law, 6, 75-84 [in Ukrainian].
6. Polozhennya pro Derzhavnu audytorsku sluzhbu Ukrayiny: Postanova Kabinetu Ministriv Ukrayiny № 43 [Regulations on the State Audit Service of Ukraine: Decree of the Cabinet of Ministers of Ukraine № 43]. (2016, February 3). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/43-2016-%D0%BF#Text [in Ukrainian].
7. Pro sluzhbu: ofitsiynyy sayt Derzhavnoyi audytorskoyi sluzhby Ukrainy [About the service: the official website of the State Audit Service of Ukraine]. dasu.gov.ua. Retrieved from: https://dasu.gov.ua/ua/plugins/userPages/1414 [in Ukrainian].
8. Pro osnovni zasady zdiysnennya derzhavnoho finansovoho kontrolyu v Ukrayini: Zakon Ukrainy № 2939-XII [Law of Ukraine «On the basic principles of public financial control in Ukraine» № 2939-XII]. (1993, January 26). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/2939-12 [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
