{"id":18108,"date":"2023-02-02T10:23:13","date_gmt":"2023-02-02T08:23:13","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=18108"},"modified":"2023-02-02T10:23:13","modified_gmt":"2023-02-02T08:23:13","slug":"audit-of-the-use-of","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/audit-of-the-use-of\/","title":{"rendered":"Riabchuk O., Harkusha D. Audit of the use of budget funds in the field of education"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification<\/strong>: H00; H52<\/em>
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V36(2022)-17<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Oksana Riabchuk, <\/strong>Ph.D., Associate Professor, Associate Professor of the Audit, state financial control and analysis Department, State Tax University, Irpin, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-8656-6720<\/a>
\ne-mail: <\/strong>oksana_riabchuk@ukr.net<\/a><\/p>\n

Dana Harkusha, <\/strong>student of higher education of the second (master’s) level, State Tax University, Irpin, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0003-4058-3127<\/a>
\ne-mail: <\/strong>harkushadana@gmail.com<\/a><\/p>\n

 <\/p>\n

Audit of the Use of Budget Funds in the Field of Education<\/strong><\/h2>\n

\u00a0\u00a0<\/strong><\/p>\n

Abstract. Introduction<\/strong>. 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.<\/p>\n

Purpose.<\/strong> 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.<\/p>\n

Results.<\/strong> 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.<\/p>\n

Conclusions. <\/strong>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.<\/p>\n

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.<\/p>\n

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.<\/p>\n

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.<\/p>\n

Keywords:<\/strong> educational sphere; state finances; budget; budget expenditures.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Denisovet, Y. & Moroz, Y. (2021). Budget programs as an object of accounting, audit and analytical research. Financial instruments of regionaldevelopment.<\/em>[Conference Proceedings of the All-Ukrainian Scientific and Practical Internet Conference], Vseukrains’ka naukovo-praktychna internet- konferentsiia [All-Ukrainian Scientific and practical internet conference]. Zhytomyr: Polis’kyj universytet, 55\u201358 [in Ukrainian].<\/li>\n
  2. Ostapchuk, M.O. (2019). Theoretical foundations of evaluating the effectiveness of budget programs. Bulletin of the student scientific society “Vatra”,<\/em> 73, 29-36 [in Ukrainian].<\/li>\n
  3. Tymoshenko, O. & Kuzmenko, O. (2020). Assessment of the current state of implementation of budget programs as an object of budget expenditure management. Economic Bulletin of Donbas<\/em>, 2(60), 108-114 [in Ukrainian].<\/li>\n
  4. Verkhovna Rada of Ukraine.(2017). About education (Act No. 2145-VIII, September 5). Retrieved from https:\/\/zakon.rada.gov.ua\/laws\/show\/2145-19#Text [in Ukrainian].<\/li>\n
  5. Expenditures of the state budget of Ukraine 2018-2022. Official web-site<\/em>. Retrieved from https:\/\/minfin.com.ua\u00a0 [in Ukrainian].<\/li>\n
  6. Cabinet of Ministers of Ukraine (2004) The procedure for conducting state financial audits of the implementation of budget programs by the State Financial Inspectorate and its territorial bodies. (Decree No. 1017, August 10). Retrieved from https:\/\/zakon.rada.gov.ua\/laws\/show\/1017-2004-\u043f#Text [in Ukrainian].<\/li>\n
  7. Verkhovna Rada of Ukraine.(2010). BUDGET CODE OF UKRAINE (Act No. 2456-VI., July 8). Retrieved from https:\/\/zakon.rada.gov.ua\/laws\/show\/2456-17#Text [in Ukrainian].<\/li>\n
  8. Krikun, T. I. (2011). State expenditures: financial control and audit. Bulletin of Kharkiv National University named after V. N. Karazin<\/em>, 2(943), 119\u2013126 [in Ukrainian].<\/li>\n
  9. Ministry of Finance of Ukraine. (2020). On the assessment of the effectiveness of budget programs of the state budget (Order No 223, May 19). Retrieved from https:\/\/zakon.rada.gov.ua\/laws\/show\/z0646-20#Text [in Ukrainian].<\/li>\n
  10. State Audit Service of Ukraine. (2021). Auditor’s report on the results of the state financial audit of the implementation of budget programs for personnel training by institutions of professional (vocational and technical) education and institutions of vocational pre-higher education by the Department of Science and Education of the Kharkiv Regional State Administration for the period from 01.01.2018 to 07.31.2021. Retrieved from https:\/\/dasu.gov.ua\/attachments\/75de42f5-3bb9-4a7f-a43f-19a0d48437e9_Departmentof%20science%20and%20education%20Kharkivska%20ODA.pdf [in Ukrainian].<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 21 December 2022<\/p>\n

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    Riabchuk O., Harkusha D. (2022). Audit of the use of budget funds in the field of education. Modern Economics, 36(2022), 119-124. DOI: https:\/\/doi.org\/10.31521\/modecon.V36(2022)-17.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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    [vc_row][vc_column][vc_column_text] JEL Classification: H00; H52 DOI: https:\/\/doi.org\/10.31521\/modecon.V36(2022)-17 [\/vc_column_text][vc_column_text]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  
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