Public Authorities Of Ukraine Research Articles

The Dualistic Nature of the Competence of Civil-Military Administrations: On the Formulation of the Problem

The article highlights the controversial issues of executive branch dualism in Ukraine and highlights the problems of the dualistic nature of the competence of civil-military administrations. It is noted that since the proclamation of Ukraine’s independence and up to now, political and legal discussions have been taking place around the problems of executive power organization. It is emphasized that the origins of the problem of executive dualism should be sought from the formation of the system of public authorities in Ukraine in the 90s of the twentieth century. During this period, there was a rather complicated political struggle and a search for the most optimal model of building a system of state authorities, which certainly affected the construction of the executive branch, and gave rise to a number of problems related to the dualism of power. The author emphasizes that the problems of dualism in the sphere of higher authorities have caused the same problems in the system of executive authorities and their relations with other types of public authorities, in particular, with local self-government bodies. The author analyzes and summarizes the problems in the field of relations between local public authorities (local executive authorities and local self-government bodies) and identifies the following: conceptual problems of delimitation of powers between certain executive authorities and local self-government bodies, legal problems of delimitation of powers between certain executive authorities and local self-government bodies; institutional problems. It is emphasized that dualism was also observed in the course of functioning of civil-military administrations, although in this case it was of a slightly different nature, which is due to the special legal status of the latter. The author identifies the peculiarities of such dualism. The author emphasizes the need to improve the legal framework for the functioning of civil-military administrations, to carry out institutional changes (search for a model, structure, etc.), to organize work, to apply new forms and methods of management, and to conduct further scientific research.

YOUTH ENGAGEMENT IN CIVIL SOCIETY DEVELOPMENT IN UKRAINE: PROBLEMS AND SOLUTIONS

The article outlines the ways of engaging young people in the development of civil society in Ukraine. Socially and politically active young people are one of the necessary conditions for forming a democratic society and establishing sustainable and functioning civil society institutions. Therefore, in this paper, the scholars aim to identify the ways of youth interaction with public authorities in Ukraine and general levels of youth civic engagement, as well as to characterize the culture of citizenship as a factor in involving young people in civil society development. The research reveals the relevant issue regarding the prominent role of civil society in various spheres of activity of state authorities and local self-government bodies, a qualitatively new level of interaction between civil society, especially youth as an active part of it, and state and local self-government bodies in order to establish effective dialogue and partnership relations of state bodies authorities, local self-government bodies with civil society organizations.
 The research combined interdisciplinary approaches of several related scientific fields (political science, public administration and education), which allowed to set broader goals and find new ways for improving youth engagement in the development of civil society in Ukraine. The authors developed and conducted an expert survey on youth engagement in the development of civil society and identified possible ways to improve youth participation in public and political life. Authors interviewed 24 experts aged from 18 to 60 years from various fields who are interested in building a democratic state governed by the rule of law: leaders and members of public organizations, teachers of higher education institutions, scholars, deputies of regional and local councils, civil society activists and businessmen.
 It was determined that the effective participation of youth in decision-making processes consists in creating opportunities to involve youth in influencing, shaping, developing and promoting policy and development of services and programs. These opportunities are created by developing a range of formal and informal mechanisms for youth participation, from youth advisory groups to focus groups, from ongoing consultation work to supporting youth projects. As a result of the study, the authors developed a set of conclusions and recommendations addressed to educational institutions, public authorities, local governments and civil society organizations.

Стан та проблеми в реалізації комунікаційних стратегій органів публічного управлінні

The article examines the state and identifies systemic problems in the implementation of communication strategies by public authorities in Ukraine, which do not allow to increase the efficiency of their work. The positive sides and shortcomings in the development and implementation of communication strategies in the field of public management and administration are analyzed; the requirements and factors that most significantly influence the content of communication processes in the public sphere are determined. It has been proven that the positive perception of the activities of public authorities is influenced not only by the information field formed by the Ukrainian mass media and interested parties, but also by informational messages of Russian propaganda, countering which should be the task of the structural units of public authorities responsible for communication. Suggestions for improving communication activities in the public sphere are provided. It is substantiated that when developing a communication strategy, public authorities should ensure the reduction of uncertainty and the risk of failure when making strategic management decisions. The essence of the interaction of public authorities with target audiences is determined, which consists in ensuring effective state policy, adapting state reforms to possible future changes in the external environment. It is emphasized that the achievement of these tasks is impossible without increasing the level of trust and image of public authorities among citizens; raising citizens’ awareness of the processes taking place in them; ensuring active participation of the public in the process of making management decisions and establishing feedback; improving cooperation with national and international mass media; strengthening the presence of public authorities at the international level; optimization of internal communications and information exchange in public authorities. Keywords: information, communications in public administration, strategic communications, communication risks, target audiences, communication channels.

Decentralization of Public Authorities in Ukraine: Administrative-legal, Environmental, Social and Customs Aspects

The purpose of the research is to reveal the administrative-legal, environmental, social and customs principles of decentralization of public authority in Ukraine. Main content. The article reveals the main definitions of decentralization of power, analyzes advantages and disadvantages of the decentralization process in the public administration system. The article also presents the basic typology of decentralization of power in foreign countries and characterizes these types, as well as an attempt to summarize the reasons for performing decentralization in Ukraine. Methodology: The use of systemic, functional, and structural methods in this study made it possible to define concepts, types, as well as to establish the reasons for introduction of the decentralization reform in Ukraine. Conclusions. Various approaches to performing the reform in European countries and its results have been considered, which is due to the need to implement decentralization in Ukraine. The result of the work consists in determination of the main definitions of the decentralization of power, analysis of advantages and disadvantages of the decentralization process, definition of the main types of decentralization, as well as generalization of the main reasons for introduction of decentralization in Ukraine.

Digitization of public authorities: Global experience

The research focuses on the study of digitization processes at the Ukrainian and international level as an innovation in public management, as well as on the prospects for its implementation in the processes of state formation and communication with civil society. It was concluded that digitization of public authorities should be harmonized with generally recognized international standards, developed and adopted in the context of national characteristics and traditions. Based on the assessment of global trends in the development of digital technologies and the study of international experience, the key areas of activity of public authorities in Ukraine were determined, which can be taken as a basis by other developing countries, with special emphasis on: decentralization, simplification, deregulation, institutional capacity building and communication support.

Political and legal aberration: nihilism and weapons

The subject of this study is the current political and legal phenomenon, which is “political and legal aberration”. The study reveals the content of the subject, which is considered, on the one hand, as a manifestation of legal nihilism, which is typical for the actions of public authorities and political structures within the state due to their conscious or unconscious disregard for the norms of international law, carried out in their narrow corporate interests. On the other hand, it is a kind of legal mechanism, a legal weapon, which is used as a result of the subject of international law giving priority to its domestic legislation over international law, carried out with the aim of hybrid aggression, solving its imperial goals of seizing the lands of its neighbors, etc. To this end, and counting on impunity, all sorts of crimes are committed in the occupied and other territories of the victim country. Such a subject of international law, in this case, is the Russian Federation. The article examines the practical manifestations of legal nihilism in various public authorities of Ukraine in modern conditions, analyzes their causes and the onset of negative consequences for the realization of the dream of Ukrainian society - the European integration of Ukraine, joining the family of European, democratic, economically developed countries. Attention is focused on various aspects of the above, including the manifestation of such a negative consequence of legal nihilism as the peculiar desire of public authorities to carry out judicial reform in Ukraine. It is noted that this situation serves as a kind of barrier to the Euro-Atlantic aspirations of the Ukrainian society. It is noted that in modern conditions, when individual subjects of international law use the law itself not as a universal democratic mechanism for regulating social relations, but as a kind of legal weapon against political and legal opponents in order to achieve their own, primarily imperial, mercantile interests, to undermine the existing world law and order, public security systems, etc., thereby destroying the existing systems of international security, the system of established and regulated legal relations, and creating threats to the existence of life itself on the planet. A conclusion is made about the expediency of reformatting the existing international institutions of security and legal relations, or their complete reboot, or even their liquidation and creation of new ones, following the example of the liquidation of the League of Nations and the formation of the current UN.

ВІЙНА ЯК ЧИННИК ФОРМУВАННЯ ПОДАТКОВИХ НАДХОДЖЕНЬ БЮДЖЕТУ УКРАЇНИ

Taxes are the most acceptable tool to form budget resources of a modern state. Their importance increases significantly as force majeure circumstances, such as a war, influence the formation of a country's budget revenues. During martial law, the public authorities of Ukraine are forced to use tax revenues as the basic source of financing the needs of defense against the external enemy. An important scientific task is to study the formation of tax revenues at various stages of military aggression and identify the main directions of the war's influence. The current legislation of Ukraine, the work of domestic and foreign scientists regarding the development of the budget and tax sphere of economic relations became the theoretical and methodological basis of the research. The construction of the article was influenced by the application of the method of comparative analysis and synthesis - when assessing the tax revenues of the budget of Ukraine at various stages of russia's military aggression, theoretical generalization - for formulating the vectors of the influence of the war factor on the state of budget revenues, expert and analytical methods - when justifying proposals for the activation of tax potential formation of the budget of Ukraine. FIN AN C E, A CC O U N T IN G A ND TA XA TI O N Issue I (89), 2023 23 Among such vectors, the author's attention is focused on the objective reduction of the existing tax base; the influence of pricing processes within the commodity and capital markets; changes in tax policy (legislation); new variations of evasive behavior of taxpayers; not always justified and productive improvement of tax payment management and administration procedures on the part of controlling authorities. The cumulative impact of the outlined factors was manifested in different ways in 2013-2015 and 2021-2022 in terms of quantitative and structural indicators of tax revenues. The dependence of the state budget on the results of taxation of various income types, as well as real estate objects, has significantly increased. This indicates that the main burden of budgetary financing of defense needs is borne by the subjects of the official economy and the population. Territorial communities, primarily in the rear regions, became the main beneficiaries of quantitative changes in the tax revenues of the budget due to the war. The article offers the author's view on the possibility of introducing a target surcharge to the rates of already existing taxes, in particular, value added tax. The policy of tax revenue formation of the country's budget will require significant changes to ensure the financial system’s stability in the post-war period. Therefore, further research should be focused on substantiating directions for harmonizing the fiscal interests of the state and the financial capabilities of its taxpayers.

BEHAVIORAL FINANCE AS A METHODOLOGICAL CONCEPT OF PUBLIC FINANCE RESEARCH IN UKRAINE

Introduction. Under the modern conditions of the Ukrainian society democratization and the reform of financial decentralization, the problems associated with increasing the effectiveness of the interaction of civil society and public authorities, primarily in the context of the modernization of public finance management in Ukraine, have been significantly updated. Therefore, the development of the methodological foundations of research in the field of public finance with the help of the latest approaches is highly demanded in the current domestic realities. One of such approaches is the application of the main principles and effects of the theory of behavioural finance in justification and interpretation of financial processes and phenomena occurring in the public sector of the national economy, since behaviour of all subjects of the public finance sphere is in the coordinates of political science, psychology, ethics, political science, etc., which is most clearly manifested primarily in the budget process. However, in Ukraine, the specified direction of scientific research needs active development, which determines the relevance of the scientific research topic. The purpose of the article is to substantiate the methodological foundations of research in the field of public finance in Ukraine through the prism of the concept of behavioural finance. Results. The article considers the main aspects of the functioning public finance in Ukraine from the standpoint of behavioural approach. Based on the study of existing points of view, theoretical approach to interpretation of the essence of public finance was formed, the main problems of interaction between citizens and public authorities in the context of public finance management were identified, and directions for their solution were proposed, taking into account the developments of the behavioural finance theory. Conclusions. The identification of key features and the most important problems of public finance functioning in Ukraine, as well as the analysis of the impact of the main effects of behavioural finance (in particular, the “framing effect”, “social influence effect”, “pushing effect”, “conservatism effect”, “trap effect”) made it possible substantiation of vectors for improving public finance management in the context of strengthening interaction between civil society and public authorities in Ukraine.

Економічний механізм забезпечення ситуаційного мережевого управління в діяльності органів державної влади в Україні

The aim of the article is to study the practice of formation of situational network management in Ukraine and the scientific substantiation of the economic mechanism for its provision. The research methodology is based on the analysis of the theoretical and legal foundations of the formation of a network of situational centers of public authorities in Ukraine and their scientific generalization to substantiate the constituent elements of the economic mechanism for ensuring situational network management. The authors show that the coordination of the sources of resourceing of situational centers with the methods of their use in accordance with the defined goals of their functioning, as well as the formation of the necessary and sufficient material and resource base provides for the formation of an economic mechanism for situational network management of public authorities. The article substantiates the role and place of situational network management in the activities of public authorities and identifies the constituent elements of the economic mechanism for its provision, including: goals and principles of activity; supporting and functional components; factors of its formation and the parameters of evaluation. The authors specify that the formation of an economic mechanism for ensuring situational network management should be carried out on the basis of modern approaches to the organization of the public administration system in compliance with its classical principles. It is determined that the budget financing of the activities of the network of situational centers of public authorities is carried out without specification within the framework of the program-target method. In order to improve budgeting mechanisms in the implementation of network management, recommendations on the introduction of special budget programs for public authorities are provided.

Special Economic Regime as a Means of Conflict Resolution in the Temporarily Occupied Territories of Ukraine

Special Economic Regime as a Means of Conflict Resolution in the Temporarily Occupied Territories of Ukraine

ОСОБЛИВОСТІ МЕХАНІЗМУ ЛОБІЮВАННЯ В СИСТЕМІ ДЕРЖАВНОГО УПРАВЛІННЯ

Along with the reforms of Ukrainian society, phenomena that are objectively inherent in democratic processes are increasingly entering our political life, and are proclaimed to be their component, attribute, and sign. Among these phenomena is lobbying. Lobbying is one of the most pressing political and legal issues of our time, an integral part of the political and legal life of Ukraine. In addition, the Ukrainian system of public administration at the current stage of its development is characterized by the absence of a formalized lobbying institution. However, the existence of this phenomenon in Ukraine cannot be denied. Its existence and scale are evidenced by massive articles in the media, public statements of state and political figures. As the experience of many countries shows, the informal state of lobbying is a certain stage of its development and institutionalization of this public administration phenomenon. In modern conditions, lobbying is considered to be the main method of representation of mainly private interests and a lever of influence of certain groups of the country's population on the activities of public administration bodies. The use of lobbying, in comparison with any other public means of influence, can satisfy not only the general public interests, but also the interests of certain clans or groups of the population. For lobbying to be socially useful, it is necessary to ensure the proper development of democratic institutions, civil society, and state and political stability. That is why it is worth emphasizing that the purpose of the article is to analyze the peculiarities of the lobbying mechanism in the public administration system. The article examines the theoretical aspects of lobbying in the process of interaction between government, business and public associations. The features and essence, place and role of lobbying in the system of representation of political interests in the modern world are determined. The specifics of the Ukrainian lobbying practice, the main aspects, forms and directions of interaction between non-governmental organizations and public authorities in Ukraine are identified. The author emphasizes the expediency of lobbying for the interests of socially vulnerable groups of the population. The author emphasizes the current problems of legalization of lobbying, the ways to solve which are to create a regulatory framework for lobbying and bodies of interaction between government and business.

Formation of the scientific concept of controlled systemic evolution public authority

The article is devoted to the study of the scope and content of the activity of public authorities, the formation of a scientific basis for posing the problem of timely systemic compliance of the public authority body - the subject of public management and administration, and its activities to the conditions of transformation of the functioning environment and the formation of the concept of solving the specified problem. A systematic analysis of the scientific basis of the functioning of public power as a social system was carried out. Scientific approaches to solving the problems of improving the work of both subjects of public management and administration, as well as public authorities as a whole, have been studied. A clear understanding of the “field” of typical problems in the activity of subjects of public management and administration regarding their timely systemic adaptation in accordance with the transformation of the conditions of their functioning has been formed. The main systemic problems of the organizational and functional content of the activities of public authorities in Ukraine are singled out. The impact of this problem on the quality of public management and administration and the formation of social and political relations is analyzed.

PECULIARITIES OF FUNCTIONING OF POLITICAL PARTIES AND PUBLIC ORGANIZATIONS UNDER MARTIAL LAW

The formation of mechanisms in the field of national security of Ukraine is carried out through the activities of political parties and public organizations under martial law. Most of the mentioned institutions operate within the legislation of Ukraine. However, there are those that participate in anti-constitutional activities and are considered to be pro-Russian and have anti-Ukrainian propaganda. It has been mentioned that for the last 15-20 years, non-governmental pro-Russian organizations have become widespread in Ukraine. They are argued to be the aggregation of public opinion and they contribute to the sentiment formation in the civil society. However, most of them have become centers of state structures influence in their countries, in particular in russian federation. The latter has organized huge information operations to “prepare” a Ukrainian society for the so-called “Crimean scenario” occupation. Considering the state security threat to Ukraine from the prior political parties and public organizations, legal protection has to come into force contingent upon violation of laws of these institutions. An alert concerning unlawful activities prevention and a ban on any political party are discussed. The list of grounds for civil rights limitations to unite in political parties has been studied. Summarizing all the above, political parties and public organizations play a diametrically opposed role in the society. On the one hand, the activity of these institutions has to be supported; on the other hand, the actions of these organizations need to be controled by the state. Key words: political parties, public organizations, public authorities of Ukraine, state security, civil society, destructive influence.

TO THE PROBLEM OF INSTITUTIONAL AUDIT OF PUBLIC AUTHORITIES IN UKRAINE

The purpose of the article is to justify the need to introduce an institutional audit of public authorities in Ukraine as one of the responses to modern challenges in the system of public management and administration. In the research there were used methods of a systematic approach to studying the concept of institutional audit, as well as methods of analysis, generalization, systematization, and forecasting to describe the components of the institutional audit’s ecosystem. Іnstitutional audit is singled out from among other types of audits; the need to increase the institutional capacity of public authorities in Ukraine is justified; the components of institutional audit are considered; communication ability is researched as an important component of the object of institutional audit in the modern realities of Ukraine; the advantages of involving the public in the procedure of institutional audit in Ukraine are considered. It has been established that in the modern realities of Ukraine, institutional audit doesn’t have sufficient methodological and legal support, and what is available is scattered among various laws, regulations and even types of audits. The need to systematize the legal foundations of institutional audit and to strengthen the theoretical and methodological basis of its conduct is proven. Keywords: institutional audit, institutional capacity, organization, effectiveness, efficiency, communication, public authorities.

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Abstract. Introduction. The article considers the concept of public audit in housing and communal services as a living mechanism that should consist of experts who can professionally and impartially observe and evaluate social processes in society and provide an adequate assessment of the situation in various situations. Purpose. The introduction of new criteria for the provision of social services in the field of housing and communal services will contribute to increasing the transparency of the use of budget resources and will help the population to resume a new dialogue with state authorities. Results. The international experience of reforming and the methodology of conducting public audits in housing and communal services are analyzed using the cases of England, Germany, the United States of America, France, and the Netherlands. Following the changes and the need to reform the public audit field in housing and utilities/services, recommendations were given. Also, the importance of introducing a transparent public audit is indicated because it will build new relations between the public and public authorities in Ukraine's housing and communal services. The article states the need for additional criteria when conducting a public audit in the field of housing and communal services/services. After all, the post-war stage of the development of public audit in the field of housing and communal services should be located not only at the level of control of certain public entities, mass media, but also at the level of special public and state bodies, which will be endowed with relevant functions, the main of which will be planning, coordination, control over the implementation of reforms and the proper and effective implementation of the set goals and objectives, in accordance with the approved strategies at different levels of government. Conclusions. The important role of introducing a transparent public audit belongs to local state authorities, because it will build new relations between the public and the public sphere. However, such implementation should be accompanied by reform based on international practices, taking into account the specifics of legislation and modern realities.

Features of the Functioning of Higher State Bodies in the State of Emergency (Martial Law) in European Countries: Constitutional and Legal Regulation

Topicality. The relevance of this topic is determined by the study of problematic issues related to the optimization of the activities of national state authorities in the conditions of martial law. The purpose of the article is to highlight the peculiarities of the constitutional and legal regulation of the functioning of the public power mechanism of European states in the conditions of martial law based on the analysis and synthesis of scientific works and constitutional and legal acts regarding the content of special legal regimes that are introduced during crisis situations. Research methods. To achieve the specified goal, a set of methods was used: dialectical (for the objectivity and comprehensiveness of knowledge of state-legal phenomena in foreign countries, taking into account various factors, in development), systemic approach (when considering public authorities as a whole ordered system), formal-legal method (for establishing the content of legal norms and analyzing the practice of their application) and others. The comparative legal method was used as the leading method (to compare the legal and organizational aspects of the functioning of authorities and to develop practical recommendations for improving the activities of public authorities in Ukraine). Results. The constitutional and legal norms regulating the special legal regime (in particular, the martial law regime) in European countries are analyzed, and the key features of the mechanism of public power functioning in emergency conditions are highlighted. It is emphasized that the study of European experience is relevant and appropriate from the point of view of possible further implementation in national legislation. It is noted that special legal regimes are introduced when a certain situation of an extraordinary nature arises in the state, threatening the development of the state and society, the rights and freedoms of citizens. The constitutional and legal institution of the emergency regime is a system of legal norms that establish the grounds and procedure for its introduction, the state authority authorized to introduce it. A special mode of activity of state authorities and local self-governments, enterprises, institutions and organizations is also established. The limits of the special legal regime in time and space are fixed. In the states, temporary changes in the demarcation of competence between the authorities of different levels are usually foreseen. As a rule, executive authorities are temporarily granted certain powers that normally belong to the legislative body, on a clear legal basis. Four variants of implementation of the procedure for the introduction of special legal regimes (in particular, martial law) in the practice of European states are distinguished, which are differed by the degree of involvement of the parliament. The significance of the results. The possible ways and methods of optimizing the activities of the higher state authorities of Ukraine in the conditions of martial law are proposed.

SPATIO-TEMPORAL ORGANISATION OF CIVIL SERVANTS' WORK IN THE CONDITIONS OF COVID-19

The relevance of this study is determined by the need to organise the effective work of public authorities in the conditions of numerous quarantine restrictions caused by the spread of the coronavirus pandemic in Ukraine and the introduction of remote control of the activities of public authorities in the country. In this context, the purpose of this study was to identify effective practical developments on the organisation of remote work of state authorities of Ukraine during the implementation of measures to prevent the spread of COVID-19 pandemic on the territory of the country. The leading approach in this study was the method of systematic analysis of the activities of public authorities in Ukraine during the introduction of restrictive measures due to the spread of COVID-19 in Ukraine in general and in the context of the organisation of remote management of the activities of these organisations in particular. The obtained results of the study clearly illustrate the degree of importance of the problems arising in connection with the forced transition of public authorities to remote work and the need to introduce current changes to the system of organising their activities in the current conditions to obtain the required results. The results of this study and the final conclusions formulated on their basis may have substantial practical significance for employees of public administration structures who are forced to face the need to introduce considerable changes in their daily activities due to the restrictions associated with the organisation of remote work of these bodies during the coronavirus pandemic, as well as for researchers of practical opportunities for improving the activities of state apparatus structures who are forced to switch to remote work.

SPATIO-TEMPORAL ORGANISATION OF CIVIL SERVANTS' WORK IN THE CONDITIONS OF COVID-19

The relevance of this study is determined by the need to organise the effective work of public authorities in the conditions of numerous quarantine restrictions caused by the spread of the coronavirus pandemic in Ukraine and the introduction of remote control of the activities of public authorities in the country. In this context, the purpose of this study was to identify effective practical developments on the organisation of remote work of state authorities of Ukraine during the implementation of measures to prevent the spread of COVID-19 pandemic on the territory of the country. The leading approach in this study was the method of systematic analysis of the activities of public authorities in Ukraine during the introduction of restrictive measures due to the spread of COVID-19 in Ukraine in general and in the context of the organisation of remote management of the activities of these organisations in particular. The obtained results of the study clearly illustrate the degree of importance of the problems arising in connection with the forced transition of public authorities to remote work and the need to introduce current changes to the system of organising their activities in the current conditions to obtain the required results. The results of this study and the final conclusions formulated on their basis may have substantial practical significance for employees of public administration structures who are forced to face the need to introduce considerable changes in their daily activities due to the restrictions associated with the organisation of remote work of these bodies during the coronavirus pandemic, as well as for researchers of practical opportunities for improving the activities of state apparatus structures who are forced to switch to remote work.

УДОСКОНАЛЕННЯ МЕТОДИЧНИХ ЗАСАД ЩОДО РЕГУЛЮВАННЯ ПІДГОТОВКИ ТА ПРОВЕДЕННЯ ВНУТРІШНЬОГО ФІНАНСОВОГО АУДИТУ ОРГАНІВ ПУБЛІЧНОГО УПРАВЛІННЯ

The article examines the problems of improving the methodological foundations for regulating the preparation and conduct of internal financial audits of Public Administration bodies. It was found out that the current system of internal financial control and internal financial audit of public authorities in Ukraine does not allow us to fully ensure confidence in the legality, effectiveness and efficiency of spending budget funds. The shortcomings of the functioning of the system for preparing and conducting internal financial audits of Public Administration bodies are identified. Measures that are based on mechanisms for improving the quality of internal financial audit are identified. The stages of the process of preparing and regulating the internal financial audit of Public Administration bodies are systematized, and it is concluded that strict adherence to these stages will increase the effectiveness of audit activities, reduce the time spent on conducting an audit, eliminate errors or errors in these activities, and increase the effectiveness of the results obtained. It is proved that the formation of methodological foundations for conducting a procedural internal financial audit of public authorities is influenced by its focus on the study of control systems and the ability of administrative bodies to manage business risks. An algorithm for conducting internal audits of public authorities of Ukraine has been developed. Methodological bases for optimal segmentation of the activity of the audit object for the purposes of a planned audit are formed. It is determined that the conducted empirical research, taking into account the specifics of the public sector, allows us to assert a greater efficiency of selecting elements for testing, based on the synergy of block and expert selection methods, which allows us to ensure high representativeness of the sample with minimal financial and labor costs for its formation. General rules for testing, analyzing, and summarizing results have been formed. Suggestions are provided for improving the documentation of test results and providing audit conclusions.

WAYS TO IMPROVE INFORMATION AND COMMUNICATION MECHANISMS FOR THE FORMATION OF A POSITIVE IMAGE OF PUBLIC AUTHORITIES IN UKRAINE

The formation of a modern system of public administration in Ukraine requires adequate information support from the state authorities. The development of new communicative forms and methods of interaction between the authorities and the population, on the one hand, and the availability of public response, on the other, should stimulate a positive image of politicians and support for democratic transformation of the country as a whole. The image of state authorities, including the image of central executive bodies, is evaluative. The level of assessment of the image of public authorities by citizens may vary in accordance with the socio-political, economic and cultural conditions of society. The article identifies the main tasks of communication units in public authorities. Proposals for improving the information and communication mechanisms for the formation of a positive image of public authorities in Ukraine are presented. Specific proposals for the development of information and communication mechanisms for the formation of a positive image in the field of interaction between government and the media are proposed. The peculiarities of using the components of the information and communication mechanism of forming a positive image of the professional activity of the managerial staff are systematized. The most important task of government management is to master modern approaches to the collection, processing and effective use of information, methods and tools for its updating. The timeliness and urgency of making and implementing public administration decisions to support the socio-economic growth of the state and improve the social welfare of the population and the country as a whole will depend on the solution of this issue. It is determined that the improvement of information and communication mechanisms for the formation of a positive image should take place in four main areas, in particular: expanding the system of public relations; increasing the interaction of state power and mass media; improving the mechanism of providing public services; optimization of the personnel mechanism.