Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 3 (61)

Published: 2022.12.23

DOI: 10.37128/2411-4413-2022-3

Description:
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.

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ANALYTICAL ASSESSMENT OF THE STATE AUDIT SERVICE OF UKRAINE: STATUS, PROBLEMS, PROSPECTS

DOI: 10.37128/2411-4413-2022-3-6

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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).

Annotation

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.

Keywords: state control, State Audit Service of Ukraine, offenses, shortages, illegal expenses, non-targeted expenses, reimbursement of expenses, prevention of violations

List of references

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].

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).