Oksana Riabchuk, Ph.D., Associate Professor, Associate Professor of the Audit, state financial control and analysis Department, State Tax University, Irpin, Ukraine

ORCID ID: 0000-0002-8656-6720
e-mail: oksana_riabchuk@ukr.net

Dana Harkusha, student of higher education of the second (master’s) level, State Tax University, Irpin, Ukraine

ORCID ID: 0000-0003-4058-3127
e-mail: harkushadana@gmail.com

Audit of the Use of Budget Funds in the Field of Education

Abstract. Introduction. Budget expenditures play one of the most important roles in the development of the state and society. After all, they are the basis for providing economic, cultural, social, administrative and other programs, creating general conditions for the development of market, international relations and other important areas of activity.

Purpose. The aim of the article is justification of the need to improve the state financial audit of the use of budget funds in the field of education.

Results. The article substantiates the importance of budget expenditures in the field of education as an important tool in educating future citizens, obtaining new knowledge, developing human capital and influencing the effectiveness of the development of the national economy as a whole. The need for a state financial audit of the effectiveness of their use under the relevant budget programs has been revealed. The expediency of improving the existing approaches to evaluating the effectiveness of budget programs is indicated. An analysis of the results of the audit study of the effectiveness of implementation of budget programs for personnel training by professional (vocational and technical) education institutions and institutions of vocational pre-higher education was carried out. The factors that negatively affected the effectiveness of the use of budget funds and state property under the studied programs were analyzed.

Conclusions. The assessment of the effectiveness of implementation of budget programs in the field of education should become one of the priority tasks in the activities of the state financial control bodies of Ukraine.

At the same time, the war in Ukraine made adjustments to the activities of state financial control bodies, as well as to all spheres of activity. Currently, forced and necessary changes are being implemented regarding the implementation of state financial control measures, including state financial audit, which are necessary for the functioning of state bodies.

Since the introduction of martial law, the State Audit Service of Ukraine has been carrying out state financial audits under the conditions of the actual functioning of control objects, services and information platforms, the possibility of ensuring the life and health of employees. In addition, conducting an audit in some regions of Ukraine is currently impossible.

However, despite the difficult situation in Ukraine, the State Audit Service continues to perform its functions and carry out measures of state financial control, in particular, conducting a state financial audit of the implementation of budget programs in the field of education.

Keywords: educational sphere; state finances; budget; budget expenditures.

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