Tsaregradskaya Yu.K. Financial control as a factor of effective public procurement management

Abstract

The subject.Financial security of public procurement at the expense of budgetary funds requires the creation and functioning of an appropriate system of public financial control implemented not only by public authorities (legislative, executive, judicial) but also by society. It is shown that the objectivity of control is formed by the parallel financial control, both from the state and society. This interaction forms a public management system in the field of public procurement, guaranteeing the balance of public and private interests. The goal of the study: confirming the hypothesis that there is a particular type of financial control, the public financial control of public procurement. General scientific (analysis, synthesis, method of modelling) and private scientific (comparative-legal) methods are used to achieve the goal. The main results.The authors' definition of public financial control of public procurement is a combination of state financial control, departmental financial control, internal financial control (internal financial audit) and public financial control, aimed at the compliance of customers with the rules of financial law and legislation on public procurement for effective and proper use of budgetary funds, as well as other resources aimed at protecting the public interest in the process.Taking into account the large-scale use of digital technologies in the financial control of public procurement, we confirm the hypothesis about the transformation of methods of public financial control of procurement sphere from the traditional ones to monitoring, or digital financial control of public procurement, viewed as one of the main methods of curement. Given that digital technologies are quite actively used in public administration, the application of public procurement control is an effective method that allows checking the legality and properness of public finance expenditure. The novelty of the study lies in structuring financial control as a factor of effective management of public procurement in Russia. Conclusions. The authors emphasize the priority method: financial controlling of public procurement allows using the risk-based approach to minimize the role of the "human factor" in public procurement and reduce the costs of organizing controls and maintaining a large staff of financial control bodies.