Vishka I. S, PhD  (Economics), associate professor of the Administrative and Financial Management Department of  Lviv Polytechnic National University, Lviv, Ukraine

ORCID ID: 0000-0002-4607-5062
e-mail: Iryna.S.Vishka@lpnu.ua

Olesko N. A., 5th year student of the Administrative and Financial Management Department of  Lviv Polytechnic National University, Lviv, Ukraine

ORCID ID: 0000-0001-7448-5969
e-mail: nadiiaolesko@ukr.net

Public Audit in the Field of Housing and Communal Services

Abstract. Introduction. The article considers the concept of public audit in housing and communal services as a living mechanism that should consist of experts who can professionally and impartially observe and evaluate social processes in society and provide an adequate assessment of the situation in various situations.

Purpose. The introduction of new criteria for the provision of social services in the field of housing and communal services will contribute to increasing the transparency of the use of budget resources and will help the population to resume a new dialogue with state authorities.

Results. The international experience of reforming and the methodology of conducting public audits in housing and communal services are analyzed using the cases of England, Germany, the United States of America, France, and the Netherlands. Following the changes and the need to reform the public audit field in housing and utilities/services, recommendations were given. Also, the importance of introducing a transparent public audit is indicated because it will build new relations between the public and public authorities in Ukraine’s housing and communal services. The article states the need for additional criteria when conducting a public audit in the field of housing and communal services/services. After all, the post-war stage of the development of public audit in the field of housing and communal services should be located not only at the level of control of certain public entities, mass media, but also at the level of special public and state bodies, which will be endowed with relevant functions, the main of which will be planning, coordination, control over the implementation of reforms and the proper and effective implementation of the set goals and objectives, in accordance with the approved strategies at different levels of government.

Conclusions. The important role of introducing a transparent public audit belongs to local state authorities, because it will build new relations between the public and the public sphere. However, such implementation should be accompanied by reform based on international practices, taking into account the specifics of legislation and modern realities.

Keywords: public audit; reforms; housing and communal services; subsidies; institutional transformation;, social housing.

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