НАПРЯМИ МОДЕРНІЗАЦІЇ СИСТЕМИ ДЕРЖАВНОГО ФІНАНСОВОГО АУДИТУ УКРАЇНИ В СУЧАСНИХ УМОВАХ

Abstract

In 2021, economists and practitioners gave positive forecasts for the development of Ukraine's economy, calculated GDP growth rates and opportunities for repayment of accumulated public debts. However, February 2022 completely changed all expectations and divided the history of our country into before and after. The beginning of the war in Ukraine significantly increased the state's need for financial resources, especially in the direction of strengthening its defense capabilities and maintaining the pre-war level of social payments to the population. Such a situation requires strengthening control measures over the processes of formation, distribution and use of budget funds and increasing the effectiveness of the national state audit system. The article examines the key forms of state control in the field of finance (parliamentary and government), identifies and describes shortcomings in the field of organization of state financial audit (hereinafter – SFA), emphasizes the negative features of the subsystems of the functioning of the national SFA system (external and internal SFA), highlights the problems in in the field of organization of SFA methodology. The reasons for the lack of highly qualified employees and high staff turnover in the control bodies authorized to implement SFA are described, the specific consequences that lead to numerous shortcomings in the field of state control are determined, and the main conditions for the formation of an effective national SFA system are determined. Attention is focused on the expediency of adapting the mechanism of SFA to the conditions of martial law and the recovery period. The need to modernize the activities of the main subjects of the SFA – the Accounting Chamber of Ukraine (hereinafter – ACU) and the State Audit Service (hereinafter – SAS) was revealed. The essence of the ACU development strategy for 2019–2024 has been revealed. The structure of violations of budget legislation detected by the ACU and SAS in 2020–2021 is depicted and described. The main reasons and structure of ineffective management of public finances and property in 2021 are revealed. A set of measures has been formed, which will be reflected in the state financial policy. The key changes are highlighted and directions for improving the organization of the SFA in the national economy are outlined.