Audit of the use of budget funds and state property: theoretical-organizational principles and results

Abstract

The article contains a critical analysis of state audit activities and is aimed at developing recommendations for its improvement. Based on the comparison, the authors identified the versatility of the approach to the definition of the concept of state audit, its purpose and tasks, justified the expediency of their coordination and bringing it into line with modern legislative and practical requirements. The structural analysis made it possible to evaluate the constituent elements of the State Audit Service of Ukraine and point out the possibilities of their optimization in the post-war period. The analysis, including graphic, was used to assess the effectiveness, quality and other parameters of the activity of this controlling state institution. As a result, it was found that for January–August 2023: the largest share in the general list of control procedures is the monitoring of state procurement (both in terms of amounts and the number of entities subject to control); the most violations were found in budgetary institutions. The most common violation in the analyzed period was lack of financial resources. The quality and effectiveness of the activities of the State Audit Service is indicated by the state of taking measures to eliminate the detected violations and the amount of compensations made. In 2023, reimbursements amounted to almost 7 times more than in 2022. The role of the State Audit Service in this process is that it and its bodies made 137 proposals for the application of financial sanctions to violators. Analytical research, grouping and generalization contributed to the identification and differentiation of four groups of shortcomings that have a negative impact on the implementation of state audit: the absence of proper legal regulation of the periodicity and procedure of conducting control measures; insufficient coordination of activities of control bodies; absence of unified methodological foundations of state audit; imperfect settlement of the issue of taking into account the results of internal control when conducting a state audit.