Cheban Yuliia, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0002-8231-2918
e-mail: heban@mnau.edu.ua

Rahulina Anastasiia, applicant higher education, Mykolayiv National Agrarian University, Mykolaiv, Ukraine

ORCID ID: 0009-0001-8328-8614
e-mail: nastya.ragulina.2004@gmail.com

Velychko Nataliia, applicant higher education, Mykolayiv National Agrarian University, Mykolaiv, Ukraine

e-mail: natalievelichko5@gmail.com

Internal Control of Public Procurement in Village Councils: Status, Problems, Prospects

Abstract. Introduction. The article describes the peculiarities of village councils’ activities which influence the peculiarities of organization and conduct of public procurement and the peculiarities of organization of internal control over public procurement. The functions of village councils, the main stages of organization and conduct of public procurement, and the subjects of external control are indicated. The main areas of procurement are analyzed and the main critical procurement items are identified. The purpose, subjects, functions and problems of internal control of public procurement in village councils are outlined. The main indicators of public procurement of village councils are analyzed and the results of the survey on the topic of the study are presented. 

Purpose. Theoretical studies of internal control of public procurement in village councils should be accompanied by practical knowledge in the field of research. It is intended for use by students, heads of village councils, and public procurement specialists

Results. Internal control measures are formed in the context of its forms: preliminary, current, and subsequent. It is emphasized that internal control should be systematic. It is proved that the effectiveness of internal control depends on the use of not only current control measures, but also preliminary and subsequent control measures. Such measures need to be discussed and documented for management decision-making. The author proposes to use analytical tools to improve internal control and provides a brief description of their capabilities. The use of such analytical tools will allow timely prevention of violations in the organization and conduct of public procurement.

Conclusions. Internal control of public procurement is a system of measures and procedures carried out directly by the bodies and institutions responsible for procurement to ensure that operations comply with established legislative, regulatory and internal regulations. The effectiveness of internal control affects the efficiency of procurement in village councils and the social and economic needs of the community.

Keywords: public procurement, village council, control, internal control, analytical tool.

References:

1. Psyota, V. O. (2021). Oblikovo-analitychne zabezpechennia publichnykh zakupivel v zakladakh osvity derzhavnoho sektoru [Accounting and analytical support of public procurement in state-sector educational institutions] (Doctoral dissertation). Zhytomyr Polytechnic State University. https://old.ztu.edu.ua/ua/science/files/onelife/diser_Psyota.pdf.
2. Cheban, Yu. Yu., & Syrtseva, S. V. (2021). Elektronna systema publichnykh zakupivel v Ukraini: osoblyvosti funktsionuvannia ta perspektyvy rozvytku [Electronic public procurement system in Ukraine: Functioning features and development prospects]. Modern Economics, 27, 220-227. https://doi.org/10.31521/modecon.V27(2021)-31.
3. Sevostianova, H. S. (2021). Derzhavne rehuliuvannia publichnykh zakupivel v umovakh yevrointehratsiinykh protsesiv [State regulation of public procurement under European integration processes] (Candidate of Economic Sciences dissertation). National Academy of Sciences of Ukraine, Kharkiv. https://ndc-ipr.org/media/spec_council/abstracts/Dispdf.
4. Soshnikov, A. O. (2019). Hospodarsko-pravove zabezpechennia publichnykh zakupivel [Economic and legal support of public procurement] (Candidate of Legal Sciences dissertation). Institute of Economic and Legal Research, National Academy of Sciences of Ukraine, Kyiv.
5. Rusin, V. M. (2020). Kontrol u sferi publichnykh zakupivel [Control in the field of public procurement]. Efektyvna Ekonomika, 12. http://www.economy.nayka.com.ua/?op=1&z=8454.
6. Mitrofanova, Yu. V. (2023). Systema kontroliu yak instrument poperedzhennia porushen zakonodavstva pry provedeni publichnykh zakupivel [Control system as a tool for preventing violations of legislation in public procurement]. In Hutsalenko, L. V. (Ed.), Accounting, Taxation, Control and Analysis: Challenges and Threats in the Conditions of Martial Law (pp. 312-315). Kyiv: NUBiP of Ukraine.
7. Pisochenko, T. S., Tishechkina, K. V., & Yunoshev, S. Yu. (2021). Rozvytok publichnykh zakupivel: vid mynuloho do suchasnoho [Development of public procurement: From past to present]. Modern Economics, 26, 129-134. https://doi.org/10.31521/modecon.V26(2021)-19.
8. Verkhovna Rada of Ukraine. (1997). Pro mistseve samovriaduvannia v Ukraini [On local self-government in Ukraine] (Law No. 280/97-VR, as of October 10, 2024). https://zakon.rada.gov.ua/laws/show/280/97-вр#Text
9. Verkhovna Rada of Ukraine. (2015). Pro publichni zakupivli [On public procurement] (Law No. 922-VIII, as of September 19, 2024). https://zakon.rada.gov.ua/laws/show/922-19#Text.
10. Cabinet of Ministers of Ukraine. (2022). Pro zatverdzhennia osoblyvostei zdijsnennia publichnykh zakupivel tovariv, robit i posluh dlia torhivli zamovnykiv, peredbachenykh Zakonom Ukrainy “Pro publichni zakupivli”, na period dii pravovoho rezhymu voiennoho stanu [On approval of special provisions for public procurement of goods, works, and services during martial law] (Resolution No. 1178, as of September 13, 2024). https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF#Text.
11. YouControl. (2025). Ofitsiinyi sait [Official website]. https://youcontrol.com.ua/
12. Dozorro. (2025). Publichnyi modul analityky [Public analytics module]. https://dozorro.org/tools/public-bi.
13. Clarity Project. (2025). Ofitsiinyi sait [Official website]. https://clarity-project.info/edrs.