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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 6 (46)

Published: 2019.08.13

DOI: 10.37128/2411-4413-2019-6

Description:
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.

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STATE CONTROL OF PUBLIC PROCUREMENT: ASSESSMENT OF THE CONDITION AND DIRECTIONS OF IMPROVEMENT

DOI: 10.37128/2411-4413-2019-6-21

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KALETNIK Hrygoriy – Doctor of Economic Sciences, Professor, Academician of NASS of Ukraine, President of the “Ukrainian Scientific-Educational Consortium”, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: rector@vsau.org).

ZDYRKO Nataliya – PhD in Economics, Associate Professor of Audit and State Control. Vinnytsia National Agrarian University. (21008, Vinnytsia, Soniachna str. 3, е-mail: Natashka26@i.ua).

Annotation

The essence and importance of public procurement for the effective development of enterprises,

institutions and organizations of the budget sphere are investigated. The main subjects of public financial

control and monitoring of the use of budget funds in the part of public procurement are identified. It is

established that in addition to the State-vested powers of the Antimonopoly Committee of Ukraine and the

Accounting Chamber, the State Audit Service of Ukraine is one of the determining bodies of control. The

estimation of the main indicators and the control measures carried out, as well as the means of the results of

the public procurement audits, is given. The general information on the results of the public financial control

and the information about the detected violations, as well as the shortcomings in the field of public financial

control over public procurement are analyzed. The monitoring of the effectiveness and efficiency of public

procurement was evaluated. The peculiarities of carrying out each of the public procurement procedures are

investigated and the detailed information in the part of the analytical data by procurement methods is given.

The main problematic aspects and typical violations in the field of public procurement are identified. The key

directions under which public procurement policy should be formulated are suggested.

Keywords: public procurement, state control, state audit service, open bidding, competitive dialogue, negotiation procedure, sub-procurement, control measures, financial violations.

List of references

1. Pro publichni zakupivli: Zakon Ukrainy vid 25 hrudnia 2015 roku №922-VIII [Law of Ukraine on public procurement from December 25 2015 №922-VIII.] Retrieved from: https://zakon.rada.gov.ua/laws/show/922-19 [in Ukrainian]

2. Polozhennia pro Derzhavnu audytorsku sluzhbu Ukrainy vid 3 liutoho 2016 r. № 43 [Regulations on the State Audit Service of Ukraine from February 3 2016, № 43]. Retrieved from: https://zakon.rada.gov.ua/laws/show/43-2016-%D0%BF [in Ukrainian]

3. Zvity Derzhavnoi audytorskoi sluzhby Ukrainy za 2016, 2017, 2018 roky: ofitsiinyi sait derzhavnoi audytorskoi sluzhby. [Reports of the State Audit Service of Ukraine for 2016, 2017, 2018: official site of the State Audit Office of Ukraine]. Retrieved from: http://www.dkrs.gov.ua. [in Ukrainian]

4. Chigudu, D. (2014). Public procurement in Zimbabwe: issues and challenges. Journal of Governance and Regulation, 3, 4, 21-26 [in English]

5. Olefir, A. O. (2017). Problemy publichnykh zakupivel kriz pryzmu yevropeiskoho dosvidu [Problems of public procurement through the prism of European experience]. Teoriia i praktyka pravoznavstva - Theory and Practice of Law. 1. Retrieved from: http://nbuv.gov.ua/UJRN/tipp_2017_1_7 [in Ukrainian]

6. Kozlov, S. (2005). Derzhavni zakupivli: problemy ta perspektyvy [Public Procurement: problems and prospects]. Yurydychna hazeta - A juristical newspaper. 7(43), 4-5 [in Ukrainian]

7. Taranenko, O. (2014). Suchasni zakhody zapobihannia koruptsii u sferi derzhavnykh zakupivel [Current anti-corruption measures in the area of public procurement]. Derzhavne upravlinnia: teoriia ta praktyka - Public administration: theory and practice. 2. Retrieved from: http://academy.gov.ua/ej/ej20/PDF/4.pdf. [in Ukrainian].

8. Zdyrko, N. H. & Shevchuk, O.D. (2018). Derzhavnyi finansovyi kontrol v Ukraini: suchasnyi stan ta perspektyvy rozvytku [State financial control in Ukraine: the modern state and prospects of development]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky: vseukrainskyi naukovo-vyrobnychyi zhurnal - Economy. Finances. Management: pressing questions of science and practice : allukrainian scientific and production magazine. 5 (33), 7-24 [in Ukrainian].

9. Khramkyn, A. A. (2007). Korruptsyonnaia ustoichyvost hosudarstvennыkh zakazchykov [Corruption Resilience of Government Customers]. Vserossyiskaia praktycheskaia konferentsyia «Hosudarstvennыe y munytsypalnыe zakupky» - All-Russian Practical Conference «State and Municipal Procurement». Jurisprudence [in Russian].

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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:

History of the 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).