JEL Classification: Н 61, Н 80, Н 89, М 40.
Dolbneva Deniza, PhD in Economics, Associate Professor of the Department of Accounting and Auditing of the Faculty Financial Management and Business, Ivan Franko National University of Lviv, Lviv, Ukraine
ORCID ID: 0000-0001-8897-8182
e-mail: denizadolbneva@gmail.com
The modern state of public auditing of targeted budget programs by the state audit service of Ukraine
Abstract. Introduction. For Ukraine, as well as for most other countries of the world, the problem of efficient and targeted use of budget funds and state property allocated for implementation of certain budget programs is currently acute. Accordingly, in order to ensure expediency, effectiveness, efficiency and lawful use of budget funds and state property, it is necessary to use such an effective instrument of financial control of the state as a state audit of budget programs.
Purpose. The purpose of the article is to analyze the nature of the state audit of budget programs by the State Audit Office of Ukraine during 2015-2017. and on the basis of this definition to analyze the problems and the future prospects of developing this form of public financial audit in Ukraine.
Results. The relevance of the state audit of budget programs as an important tool for increasing the efficiency of using budget funds, monitoring the target nature of public expenditures and assessing their efficiency and effectiveness in the implementation of the budget (target budget) program, as well as determining the most effective ones, was determined. The essence of the state audit of budget programs, which in international practice is called “audit of efficiency”, as a form of the state financial audit aimed at efficient and rational maintenance of the fiscal discipline at all stages of the budget process, is disclosed. According to the data of the State Audit Office (formerly the State Financial Inspectorate), the state of state audits of budget programs during 2015-2017 is analyzed, and in separate examples the results of the state audit of budget programs during 2016-2017 are considered. On the basis of which it is concluded that today the process of implementing budget programs contains a number of shortcomings and violations, which in general lead to a violation of fiscal discipline by the participants in the budget process.
Conclusions. As a result of the research, the necessity of strengthening the role and significance of the state audit of budget programs and improving the order of its organization and conduct taking into account the positive experience of European countries in conducting an audit of efficiency, strengthening the responsibility of the participants in the budget process, training and upgrading of state auditors, etc., was determined. Prospects for further research are the development and introduction in Ukraine of standards and methods of quality control of the audit of budget programs by public auditors, in which it is imperative to define and clearly describe the whole mechanism of quality control audit of budget programs, namely: its elements, forms, stages and methods, criteria and indicators for assessing the quality of audit of budget programs.
Keywords: audit of Effectiveness, State Audit Office of Ukraine, state Audit of Budget Programs, foreign Experience, financial-budget relations.
References:
- Basancov, I. V. (2008). Development of state financial control in conditions of market economy of Ukraine, Doctor of Economic Sciences, Thesis, Money, finance and credit, National University of State Tax Service of Ukraine, Irpin, Ukraine.
- Jefymenko, T. I., Stefanjuk, I. B., Ruban, N. I., Barynina-Zakirova, M. V., Mamyshev, A. V. and Pavljuk, K. V. (2004). Derzhavnyj finansovyj kontrolj vykonannja bjudzhetnykh proghram [State financial control over the implementation of budget programs], NDFI, Kyiv, Ukraine.
- Medvjedjev, Ju. B. Chimyshenko, S. M. and Chystyk, O. M. (2010). Improving the efficiency of budget programs in the context of the economic crisis. Accounting and auditing, no. 2, pp. 52-56.
- Romaniv, Je. M. And Biljakovsjka, Kh. I. (2018). Regulatory support and peculiarities of carrying out of the state financial audit of execution of budget programs. Economics and Finance, no. 2, pp. 91-99.
- Slobodjanyk, Ju. B. (2014). Formuvannja systemy derzhavnogho audytu v Ukrajini [Formation of the system of state audit in Ukraine], FOP Natalukha A.S., Sumy, Ukraine.
- Trajtli, V. Ju. (2015). Quality control of the state financial audit of execution of budget programs. Molodyj vchenyj, no. 11 (2), pp. 133-137.
- Khabljuk, O. and Budnyk, L. (2013). The essence of the audit of effectiveness and the foreign experience of its formation. Galician economic bulletin, no. 4 (43), pp. 151-158.
- Cabinet of Ministers of Ukraine (2004). Resolution of the Cabinet of Ministers of Ukraine “On approval of the Procedure for carrying out by the State Audit Office, its interregional territorial bodies of the state financial audit of execution of budget programs”, available at: https://goo.gl/qeWqAU (Accessed 24 August 2018).
- Official site of the State Audit Office of Ukraine, available at: http://www.dkrs.gov.ua/kru/uk/index (Accessed 24 August 2018).
Українська