Попередній аудит як запорука ефективного управління публічними коштами та іншим майном, що перебуває у державній власності

Abstract

The paper substantiates the separation of the limits of the preliminary state audit of such subspecies as: preliminary audit of the draft main financial and planning document of the country – the State Budget of the country; preliminary audit of actual transactions in public funds and other state-owned property (and in some cases – public funds). To build the theoretical basis of the mechanism of preliminary state audit, its terminological components are formed, such as: budget debt, budget financial debt, future illegitimate debt, actual illegitimate debt, followed by their interpretation. In order to optimize the work on the preliminary audit of actual transactions, it is proposed to identify the following areas: preliminary audit of the use of public funds within the execution of the State budget (expenditures of the State budget); preliminary audit of the use of public funds within the implementation of the budget and plans for the use of budget funds (expenditures of budget managers and recipients of budget funds); preliminary audit of other state-owned property. It is justified that the preliminary audit of the use of public funds within the State Budget (State Budget expenditures) is most appropriate to actually carry out at the stage of cooperation between the Ministry of Finance of Ukraine, as the organizer of the State Budget Execution Management, and the State Treasury Service of Ukraine. Within the specified direction the paper forms the mechanism of actions on check at the following stages: opening the allocations from the general fund of the state budget; opening the allocations at the expense of other receipts of the special fund of the state budget; implementation of certain state budget expenditures; implementation of costs for repayment and servicing the debt and guarantee obligations of the state; carrying out credit operations at the expense of the state budget. Preliminary audit of the use of public funds within the budget estimates and plans (expenditures of budget managers and recipients of budget funds) is logical, according to the general procedure of the budget process, to carry out at the stage of interaction of budget managers or budget recipients, on the one hand, and Treasury bodies – on the other hand. The established procedure includes the appropriate actions for inspection by the specialists of the Accounting Chamber at the stage of the expenditure procedure. The preliminary audit of other state-owned property is proposed to be carried out at the stage of its write-off from the balance sheet with the establishment of the relevant value limits of the property and in accordance with the proposed procedure.