Use Of Budget Funds Research Articles

Assessing the Effective Use of State Property: Accounting and Analytical Support and Analysis Methodology

The effective use of state property is one of the topical issues of economic policy affecting the interests of all segments of society. The need to comply with the principle of the effective use of budgetary funds is enshrined in Article 34 of the Budget Code of the Russian Federation. However, while studying the existing system of financial management in Russian practice, it was revealed that the current methodological approaches do not fully solve the tasks enshrined in the budget legislation. This is primarily due to the lack of proper accounting and analytical and methodological support for the relevant management procedures. Thus, the Federal State Information and Analytical System of the Federal Property Management Agency “Unified System of State Property Management” was used as the information base. However, this information system has some significant shortcomings, such as (1) the lack of a single regulatory act on the register at all levels of government; (2) the duplicated information about the property; and (3) there are no indicators and criteria in the register that would reflect effective property use, etc. Secondly, the approaches used to assess effective state property use are based on industry standards (health, education, etc.) in relation to the property and specific equipment necessary for the provision of public services. In this regard, the purpose of this study is to improve the concept and methodology for analyzing effective state (municipal) property use. The main areas for improving the methodology are (1) to develop a unified register of state property as the main source of accounting and analytical information; (2) to assess the property which state bodies and state institutions need to perform their functions and powers in full and of appropriate quality; and (3) to develop unified approaches for assessing the effective state (municipal) property use. As a result, the authors developed proposals introducing a unified register of the state (municipal) property, which includes indicators characterizing the physical state, recognition in accounting, and forms of the property disposal and use, which can be the basis for information and analytical support for assessing the effective state (municipal) property use at all levels. The study represents a system of indicators for assessing the effective state (municipal) property use, which consists of (1) indicators of the property disposal and use that make up the state treasury and (2) indicators of the property disposal and use of economic entities in the public sector. The results of the study are confirmed by empirical studies using the example of public institutions in the field of higher education and executive authorities.

Analysis and evaluation of the effectiveness of investments in the development of logistics systems

This article presents the key issues of analysis and evaluation of the effectiveness of investments in the development of logistics systems with the correct and appropriate use of budgetary funds. In many ways, the success of the enterprise's performance is associated with the levels of quality, organization and efficiency of the movement of material flows, which in turn depends on the use of the logistic method in the course of managing the production, supply and marketing processes of the company. In the transition to the production and logistics system, one of the important conditions is that the majority of Kazakhstani enterprises have the necessary modern and updated funds. In solving this problem, the best means is to attract investments in the absence of the necessary sources of financing. The article shows theoretical and practical methods for evaluating the effectiveness of investments in the development of logistics systems. However, it is important to analyze and evaluate the effectiveness of investments in logistics systems to ensure that they bring the desired results. When evaluating the effectiveness of investments in logistics systems, it is important to consider the objectives of the investment. This may include reducing costs, improving customer service, or improving efficiency. Once the investment objectives have been set, the success of the investment needs to be measured. In general, the analysis and evaluation of the effectiveness of investments in the development of logistics systems in Kazakhstan is essential to ensure the success of the country's economic growth. By evaluating the impact of investment on a country's GDP, employment and other economic indicators, as well as the return on investment, it is possible to determine the effectiveness of investments and ensure the most efficient and effective use of investments.

Institutional principles of state financial control development

Relevance of the research topic. In the conditions of transformative transformations, the need to increase the quality level of the institutional foundations of state financial control, taking into account foreign experience, is increasing. It is expedient to improve the approaches to determining the priority directions for the development of state financial control, which will contribute to strengthening the level of manageability of the state finance system. Formulation of the problem. State financial control must meet the important tasks of increasing the efficiency of the use of budget funds, the effectiveness of budget expenditures, which will contribute to social development. Analysis of recent research and publications. The question of the development of state financial control is quite widespread in scientific research. These are the scientific works of well-known domestic and foreign scientists: P. Samuelson, I. Chugunov, L. Lysiak, V. Makogon, V. Oparin, M. Pasichny, V. Pihotskyi, I. Stefanyuk, V. Fedosov, O. Shevchuk and others. Highlighting unexplored parts of the general problem. It is important to increase the level of efficiency of state financial control, the effectiveness of budget expenditures. It is necessary to use state financial control as an effective component of the state financial policy of social development. Setting the task, the goal of the research. The main tasks of the research are to reveal the essence of state financial control in the conditions of social transformation; development of provisions on increasing the level of efficiency of state financial control, the effectiveness of the use of budget funds. The purpose of the study is to reveal the institutional foundations of the development of state financial control. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, synthesis, generalization, scientific abstraction and others. Presentation of the main material (results of work). The essence of the institutional foundations of the development of state financial control in the conditions of social transformation is revealed; received further development of the provision on increasing the level of efficiency in the use of budget funds. The mechanisms of the functioning of state financial control as a component of the state finance management system have been improved. Field of application of results. The results of the study can be used in the process of developing the system of state financial control, improving the efficiency of the use of budget funds. Conclusions according to the article. State financial control in the system of regulation of economic relations is an important tool for the implementation of financial and budgetary policy. In order to increase the efficiency of the use of budget funds, it is important to substantiate scientific approaches to the formation of the institutional foundations of the state financial control system, taking into account economic transformations.

Local budgets in the system of financial security of territorial communities

Relevance of the research topic. The validity of the formation of local budgets is a significant prerequisite for the financial support of territorial communities. It is necessary to strengthen the adaptability of the formation of local budgets to the socio-economic development of territorial communities. The tasks of increasing the quality level of planning, implementation of local budgets, and the efficiency of the use of budget funds are important. Formulation of the problem. The financial support of territorial communities must meet the important tasks of socio-economic development of administrative-territorial units. Analysis of recent research and publications. The issue of formation of local budgets is quite widespread in scientific research. These are the scientific works of famous domestic and foreign scientists: J. Keynes, P. Samuelson, H. Zimmerman, I. Chugunov, T. Kaneva, O. Kyrylenko, L. Lysiak, I. Lukyanenko, A. Mazaraki, V. Makogon , V. Oparin, M. Pasichno, V. Fedosov and others. Highlighting unexplored parts of the general problem. In modern economic conditions, it is important to use local budgets as an effective tool for financial support of territorial communities. Activation of the possibilities of formation of local budgets in the system of inter-budgetary relations requires more effective use of budget expenditures. Setting the task, the goal of the research. The main tasks of the research are to reveal the essence of the financial support of territorial communities, the formation of local budgets in the conditions of social transformation; the development of provisions on increasing the level of effectiveness of the use of budget expenditures, the efficiency of the use of budget funds. The purpose of the study is to reveal the theoretical foundations and improve the mechanisms of formation of local budgets. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, synthesis, generalization, scientific abstraction and others. Presentation of the main material (results of work). The essence of financial provision of territorial communities, formation of local budgets in conditions of social transformation is revealed; received further development of the provisions on increasing the level of effectiveness of the use of budget expenditures, the efficiency of the use of budget funds. The theoretical foundations were revealed and the mechanisms of formation of local budgets were improved. Field of application of results. The results of the research can be used in the process of formation and implementation of local budgets, financial support of territorial communities. Conclusions according to the article. An important tool of budget policy is the system of financial support of local self-government, with its help, local self-government bodies influence social and economic processes and improve the well-being of citizens. It is expedient to ensure the further development of approaches to the formation of local budgets according to the program-target method, which will contribute to strengthening the degree of influence of inter-budgetary relations on the socio-economic development of territories, which is especially necessary in the conditions of martial law.

РЕГУЛЮВАННЯ ДІЯЛЬНОСТІ ЗАКЛАДІВ ЗАГАЛЬНОЇ СЕРЕДНЬОЇ ОСВІТИ: ФІНАНСОВИЙ АСПЕКТ

The purpose of the presented work is to determine the main components of the process of regulating the activities of general secondary education institutions, as well as the main characteristics of the financing process. The main role of the components of the management process in institutions of general secondary education and the components of financial support are determined. The main research methods are: analysis and synthesis - to determine the main components of the process of regulating the activities of general secondary education institutions, methods of deduction and induction - to determine the main aspects of financial support for the activities of general secondary education institutions, graphic method - to visually present the results of the study. Regulation of the activities of general secondary education institutions is an important element of ensuring quality education and sustainable development of the educational system. The state, as the main regulator, establishes the regulatory framework and standards for the functioning of educational institutions, as well as provides funding to ensure the availability and quality of education. The main areas of regulation of general secondary education institutions include: regulatory and legal regulation, financing, quality standards, monitoring and evaluation, personnel development, infrastructure and material and technical support. All these aspects of regulation contribute to the creation of a favorable environment for the development of general secondary education institutions, increasing their efficiency and ensuring the quality of education and upbringing of students. Regulatory policy should be aimed at ensuring the sustainable development of education, taking into account the modern challenges of society and the needs of the labor market. It is important that regulation is flexible and adaptable to changing conditions, providing general secondary education institutions with the opportunity to respond effectively to new challenges and to innovate. Regulation of the activities of institutions of general secondary education includes a number of financial aspects that affect their functioning, development and the quality of the education provided. Financial support is one of the key factors that determines the effectiveness of the educational process and the development of general secondary education institutions. The main aspects of the financial regulation of the activities of general secondary education institutions are defined: state funding. The government allocates budget funds to ensure the functioning and development of general secondary education institutions. State funding ensures the basic level of provision of educational services and infrastructure needs of institutions; regulation of tariffs and prices. The state can regulate the level of tuition fees in institutions of general secondary education to ensure the availability of education for different sections of the population; financial control. Institutions of general secondary education are subject to financial control by state inspection bodies, which allows for effective and economical use of budget funds; investment attraction. General secondary education institutions can attract additional funds from external sources, such as grants, sponsorships, donations, etc. This allows to increase financial resources and implement new projects and programs; financial support of educational programs. The state can provide financial support to individual educational programs and initiatives aimed at improving the quality of education and development of institutions; formation of budgets: General secondary education institutions form their budgets, taking into account needs and profitability, as well as the goals and objectives facing them. The financial aspect of regulating the activities of institutions of general secondary education is important for ensuring the stability of their work, improving the quality of education and ensuring accessibility for all segments of the population.

ECONOMIC JUSTIFICATION OF CORRUPTION RISKS IN THE FIELD OF HEALTHCARE

The purpose of the article is to identify the most common corruption offenses in the healthcare sector and their impact on the country's economy, and also to outline the main directions of the state anti-corruption policy in this area. Methodology. The research is based on the study of international treaties ratified by Ukraine, as well as domestic legal acts regulating the activities of the medical sector in the area of combating and preventing corruption. Results. The article analyzes the main directions of anti-corruption policy in the national healthcare system and determines their impact on the economy of the country. It is noted that corruption in this area is inherent in all socio-economic systems of the world, however, it is most widespread in the process of transformation of the economic and social environment. Corruption can manifest itself in various mechanisms. The author analyzes the monitoring of corruption risks in the field of security by Transparency International, which annually determines the Corruption Perceptions Index (CPI), and the European Commission. It is theoretically proven that a decrease in the score of the Corruption Perceptions Index leads to an outflow of capital from the country (one point corresponds to 0.5% of the country's gross domestic product). Using the examples of the United States of America, the Federal Republic of Germany, and Denmark, the paper examines the most common forms of corruption in the healthcare sector, as well as the positive experiences that should be implemented in order to improve the level of economic development of the country. The main corruption risks in the healthcare sector were analyzed. The role of the NAPC and the NABU in combating and preventing corruption in the healthcare sector is revealed. Practical implications. The article outlines the main steps that need to be taken to introduce changes in the direction of anti-corruption activities in private healthcare institutions. The role of the electronic system of public procurement of goods, works and services "ProZorro" in combating and preventing corruption in the healthcare sector is determined. The analytical data of the Independent Anti-Corruption Commission are studied. Value/originality. It is theoretically substantiated that the key task of the state anti-corruption policy in the healthcare sector is to develop and implement mechanisms for detection, prevention and elimination of conditions that facilitate the emergence and spread of corruption, the impact of which on the country's economy is quite dangerous, as it significantly impairs the effectiveness of the state's economic policy. The article highlights the consequences of corruption in the healthcare sector for the country's economy: expansion of the shadow economy; violation of competitive mechanisms; inefficient use of budget funds in the distribution of public contracts and benefits; price increases due to "corruption costs"; and deterioration of the investment climate. The article outlines the main areas of anti-corruption policy in the healthcare sector, including: an effective system of control and transparency; analysis of the causes of corruption; a high level of legal awareness and culture of citizens; involvement of specialists and scientists in the areas of activity in the preparation of relevant regulatory documents; improvement of the electronic healthcare system and, consequently, further automation of workplaces; change of the financing system; improvement of the anti-corruption policy in the healthcare sector as a component of the overall anti-corruption policy; implementation of positive international experiences.

The Initial Maximum Contract Price as a Tool for Effective Spending of Budget Funds: Issues of Theory and Practice

The successful satisfaction of state and municipal needs as a component of the functions of public-territorial entities depends on the efficiency of the use of budget funds, including through the contract system, one of the institutions of which is the initial maximum contract price. Having a significant impact on the cost-effectiveness of spending budget funds, the initial maximum contract price, its justification and definition are of increased scientific and practical interest, including due to the difficulties of applying the norms regulating it and the ambiguity of judicial practice. The methodological basis of the study was a set of general scientific and private scientific methods based on the dialectical theory of cognition and focused on achieving the research goal. The purpose is to analyze the theoretical foundations of the application of the initial maximum contract price to achieve effective use of budget funds, to consider the practical features of its definition and justification. The article examines the current and previously existing norms governing the definition and justification of the initial maximum contract price. Judicial practice was analyzed, which allowed to determine the main types of violations committed by customers within the initial maximum contract price. Discussion. The conclusion about the need to unify the court decisions on the determination and justification of the initial maximum contract price is substantiated.

Общехозяйственные расходы при оказании государственных услуг в сфере здравоохранения в стационарных условиях

Specific expenses for general business needs as a part of the basic standard cost rate for a public service in the healthcare sector reflect the costs for the infrastructure facility itself, including the area of subdivisions of medical organizations in which a public service is provided, the conditions for providing medical care, and the capacity of the medical organization. Calculation of costs for this part of the basic rate is usually carried out by the method of the most effective institution or by the median method. This leads to high differentiation of the value of the basic standard cost for the corresponding public service, and to artificial and unreasonable use of correction coefficients individualizing the costs of medical organizations, which contradicts to the state policy on control of efficiency of the use of budgetary funds. The purpose of the study is to develop proposals for changing the methodology for accounting general expenses in the structure of the standard of financial costs for public health services on the example of the state service “Specialized medical care (except for high-tech medical care), not included in the basic program of compulsory medical insurance, according to the profile Phthisiology”, provided in hospital conditions.

CORRUPTION MANIFESTATIONS IN THE SYSTEM OF ECONOMIC SECURITY OF ECONOMIC ENTITIES

The article establishes the impact of corruption on the economic and national security of the country, what dangers and threats it poses to economic entities. The role of corrupt practices in the economic activity of economic entities was considered. The approaches of scientists to the understanding of the concept of "economic security" were studied and the author's interpretation of it was proposed. Thus, economic security is proposed to understand the state of protection of economic interests of individuals, society and the state from internal and external threats, which contributes to economic development. The most negative consequences of the impact of corruption on the economy, creating a threat to the economic and national security of the country, have been disclosed. These include the expansion of the shadow economy, violation of market competitiveness, inefficient use of budget funds, higher prices for products as a result of "corruption costs", deterioration of the investment climate, increased corruption in non-governmental organizations, the merger of crime and the legal economy, lack of effective private owners, declining confidence in the state, etc. It is also noted that corruption has a positive impact on the economy and political development of the country. The dynamics of the Corruption Perception Index, corruption manifestations are analyzed. The causes of obstacles to foreign investment in the economy of Ukraine, the severity of different types of corruption and the level of corruption in different areas of public activity according to the results of a survey of the population and businessmen, conducted by the National Agency for the Prevention of Corruption in 2021, were studied. It is noted that Ukraine is doing a lot on the way to overcome corruption, but its efforts do not achieve the desired success because of the habituation to corruptive manifestations of the population. The impact of corruption on different spheres of social life and sectors of the economy, enterprises of different types and forms of ownership was characterized. It is noted that the main emphasis in combating corruption should be focused on the ways of determination, and the main determinants of corruption have been identified. The factors forming the demand for corrupt agreements and becoming threats to the economic security of economic entities have also been studied. The directions of prevention of corruption threats to the economic security of the country and entrepreneurship are proposed.

Clinical and Demographic Features and Treatment Approaches for Inflammatory Bowel Diseases (Crohn’s Disease, Ulcerative Colitis) in the Russia. The Primery Results of the Analysis of the National Register

The National Registry of Patients with Inflammatory Bowel Disease (IBD) in the Russian Federation was established to study the epidemiological and clinical characteristics of patients and evaluate the actual clinical practice of medical and surgical treatment.AIM: to analyze the data of patients with IBD in the Russian Federation including clinical and demographic characteristics, medical status of patients, the frequency of use of various classes of drugs and response to treatment, the survival rates of advanced therapy drugs and the reasons for their cancellation.METHODS: from May 2017 to August 2021, depersonalized data of 3827 adult patients with IBD (ulcerative colitis (UC) – 2358 pts, Crohn's disease (CD) - 1469 pts) from 80 regions of the Russian Federation were included in the registry, both with previously and newly diagnosed UCor CD, who are in inpatient or outpatient care.RESULTS: in our population, the ratio of UC: CD was 1.6:1. The distribution of patients by sex was the same. The average age of patients in the registry was 40.6±13.1 (13-83 years) for UC and 38.5±14.3 (15-75 years) for CD, the half of patients were in the age range of 21-40 years for both diseases. The average age of disease onset did not differ for UC and CD and was 35.3 year (12-75 years) and 31.2 year (14-72 years) respectively. The duration between the onset of symptoms and the establishment of a diagnosis was 13.2 months in UC, and statistically significantly longer in CD - 34.8 months (P<0.01). The proportion of smokers in CD patients was statistically significantly higher than in UC ones (14.6% versus 9.6%, respectively, P<0.001). The incidence of disability was also significantly higher in CD than in UC patients (41.7% vs. 29.8%, P<0.01). The diagnosis of mild UC was established in 36% of cases, moderate UC occurred in 48.9% of patients, severe UC in 14.2% of patients. For the first time, the frequency of acute severe UC (1%) was estimated. The majority of patients had total UC (56.8%), 33% had left-side colitis, and 9.4% had proctitis. CD was divided by localization into ileocolitis 55.9%, terminal ileitis 23.9%, colitis 20.2%, perianal lesions were noted in 32.5% of cases. The overall complication rate in CD was 46% (681 patients), of which the most common were strictures - 48% and fistulas- 25.1%.Frequencyof extra intestinal manifestations did not differ in UC and CD patients and was 20.1% (473 patients) and 24.5% (360 patients), respectively. Of these, musculoskeletal lesions were more common (41.6% in UC, 42% in CD), lesions of the skin, eyes, mucous membranes, liver, anemia were also noted. In the treatment of IBD, steroids were used most often (79.3% and 65% in UC and CD, respectively), followed by 5-ASA - 47% in UC, 32.4% in CD. Immunosuppressant’s in CD were prescribed significantly more often (28.4%) than in UC (11%) (p<0.05). Biologics were used in 20.6% of UC patients and in 30% of CD patients. The highest 2-year survival of advanced therapy was noted for ustekinumab in CD (96%), for tofacitinib in UC (89.3%), and for vedolizumab in both UC and CD (92.5% and 88.4% respectively). The survival rates of all TNF-α inhibitors were approximately the same and varied within 58.1-72.4% in UC and 60-70% in CD. The most common reasons for discontinuation of advanced treatment were lack of efficacy/loss of response in both UC and CD. The second common reason was achieving remission. Certolizumab pegol in CD was canceled for this reason most often- 22.7% of cases. A small number of patients discontinued treatment due to adverse events: for UC - 1 patient each on adalimumab, golimumab, and tofacitinib, and 7 patients on infliximab, for CD- 5 patients on infliximab and adalimumab (9.6% and 7.5%, respectively) and 2 patients (4.6%) on certolizumab. Unfortunately, the proportion of discontinuation for non-medical reasons was significant and varied from 7% to 50% for different drugs. In some patients, the reason for discontinuation of therapy remained unknown.CONCLUSION: The difficulties of differential, often untimely diagnosis of CD and UC, the predominance of complicated and severe forms against the background of an increase in morbidity and prevalence, and at the same time the lack of adequate statistical accounting of CD and UC, make it necessary to create a unified clinical register of patients with IBD. The register of IBD patients will provide a holistic picture of the IBD situation in the country, including optimizing the use of budget funds for the treatment of patients with CD and UC, ensuring their rational planning.

MODERN ISSUES OF RATIONAL USE OF BUDGET FUNDS AND STRENGTHENING OF BUDGET DISCIPLINE

The article discusses modern issues of rational use of budget funds and strengthening of budget discipline. Also, cases of violations of budget discipline regarding the use of allocated funds in the budget expenditure planning process were discussed and conclusions and suggestions were formulated

Legal frameworks for national projects: standardized audit as a factor in achieving sdgs

Objective: The article suggests a comprehensive (standardized) approach to the audit of national projects which are tools for countries to achieve the UN Sustainable Development Goals. The study aims at developing the main directions of the audit of national projects carried out by the control and accounting authorities of the Russian Federation. Methods: The study considers Russian and foreign project audit methods used in corporate and public sectors of the economy. Results: The authors conclude that it is expedient to establish not only the task of assessing the efficiency and effectiveness of the use of budgetary funds but also the task of analyzing the achievement of the UN SDGs and national development goals as the main objectives of the state audit of national projects. Suggestions: To solve these tasks, the following audit methods should be used: 1) the project audit that should embrace all stages of the project life cycle; 2) the audit of national project indicators to measure the effectiveness and evaluate the impact of various results of the national project implementation, including using the project maturity model.

Substantiation of the stages of implementation of the tax expenditure concept

One of the key problems of the modern taxation system in Ukraine is the unsystematic provision of tax benefits and the lack of real tools for monitoring their use, which determines the relevance of the study. The purpose of the study was the theoretical substantiation of the stages of implementation of the tax costs concept to reduce budget losses from the provision of tax benefits. The following scientific methods of the research were used: analysis, synthesis, induction, deduction, analogy, comparative and statistical analysis, logical generalisation. The work establishes the need to implement the concept of tax costs, which involves the development and implementation of the Tax Policy Strategy, in order to regulate the conceptual foundations of tax policy; inventory of current tax benefits and revision of the list of benefit recipients (control of income and expenses of individuals); preparation of changes to tax legislation with mandatory financial and economic substantiation (ensuring compliance with the principle of stability of legislation); standardisation of the monitoring system of the tax expenditure effectiveness (calculation of the indicators of tax expenditures effectiveness); regulation of the reporting procedure for tax expenditures by taxpayers by unifying the reporting form; standardisation of the procedure for drawing up the Report on tax expenditures by executive authorities and taking into account its results in the budget and tax policy; substantiation the grounds for making changes to the list of tax expenditures. The practical significance of the obtained results lies in the substantiation of the sequence of stages of the implementation of the tax expenditures concept in order to reduce the loss of budget revenues and its deficit. This concept should contribute to the transparency of the use of budget funds and should provide a reasonable approach to the composition of tax benefits that will be included in the list of tax expenditures for each tax payment

Administrative and legal forms of court evaluation in the conditions of reforming the judicial system of Ukraine

The article is devoted to the definition of administrative-legal forms of court evaluation in the conditions of reforming the judicial system of Ukraine. The content of the "form" category is revealed, as well as the doctrinal understanding of the concepts of "forms of management activity", "forms of state administration", "administrative-legal form", "administrative-legal form of evaluation". It has been found that scientists, revealing the content of the given definitions, pay attention to various subjects, including public administration agencies. It has been established that public administration borders on the functioning of the judicial branch, accordingly, subjects of judicial public administration are included in the recommended organizational structure for systematic court evaluation. The content and forms of exercising the powers of subjects of judicial public administration have been clarified. It is noted that the State Judicial Administration of Ukraine is authorized by law to analyze the activities of the courts on a quarterly basis in order the improvement the state of court cases consideration and the rational use of budget funds. It is emphasized that an important subject of the organizational structure for court evaluation is the working group, the minimum composition of which includes one judge and one employee of the court apparatus. It was concluded that the given organizational structure unreasonably bypasses the head of the court, who takes part in the organization of complex court evaluation and is interested in its effective functioning. It is emphasized that the head of the court organizes the maintenance of court statistics in the court, which indicates the existence of such an administrative-legal form of court evaluation as the collection and study of statistical information. The peculiarities of the survey of citizens, judges and employees of the court apparatus as an administrative and legal form of court evaluation are considered. It was noted that, taking into account the importance of the integrity of judges and court staff for the effective operation of the court, it is appropriate to single out the evaluation of corruption risks among the administrative-legal forms of court evaluation.

Legal regulation of budget control as a type of management activity in the budget

The article deals with the problems of legal regulation of budget control in the budget process. The activity of state institutions aimed at establishing the legality of the activities of participants of budget regulation is analyzed. The problem of ambiguity of application of budget control is revealed and its principles are considered. The possibility to establish how efficiently, rationally, economically and legally the budget funds were used, whether all the reserves were used to fill the revenue side of the budgets is analyzed. Meanwhile, despite the fact of misuse of budget funds, the state can reimburse the losses caused to it. At the same time, budget control can prevent violations of budget discipline, irrational and inappropriate use of budget funds. The solution of this problem is entrusted to the Accounting Chamber, the State Treasury, the bodies of the Ministry of Finance. The author substantiates the interpretation of the term "budgetary control" as a term that establishes the legal status of subjects of financial control and defines its system in many legislative and subordinate legal acts.
 It is summarized that budget control as a type of managerial activity of the budget process can be characterized as the activity of authorized entities regulated by the norms of budget law to carry out operations of comparing the indicators of budgetary and legal reality with the established norms of budget law, identifying and eliminating deviations in order to bring the indicators of budgetary activity in line with the established norms of budget law.
 Sustainability, the realization of goals and the effectiveness of state expenditures depend on the effectiveness of budgetary control measures as a special type of regulation of budgetary legal relations.
 The task of this article is the analysis of legal regulation budget control as a type of management activity in the budget process and the study of legal problems in the field of budget control to systematize proposals for improving the current legislation in this area.

Audit of the budget expenditure effectiveness to develop a modern urban environment and the ways of development of the urban improvement system

Subject. This article discusses the particularities of the implementation of the Federal Project Development of a Comfortable Urban Environment and municipal programmes for the improvement of public open space. Objectives. The article aims to analyze various aspects of the improvement of public open areas considering the City of Volgograd as a case study. Methods. For the study, we used logical and statistical analyses. Results. The article presents an author-developed methodology for auditing the effectiveness of the use of budget funds allocated for the improvement and maintenance of public open areas in the cities of Russia. Conclusions. The results of the study can be used to design municipal programmes for the urban environment development.

МЕХАНИЗМЫ ФОРМИРОВАНИЯ СИСТЕМЫ ВНУТРЕННЕГО КОНТРОЛЯ ЗАКУПОК

The authors argue that public sector organizations that carry out public procurement for use in their needs and for the acquisition of public goods use taxpayers’ money. Although the implementation of public procurement is under control, there are still gaps in the execution of public procurement, which lead to inefficient use of budget funds. Public procurement is an important part of the economy of the Russian Federation, as its effective execution has a direct impact on economic growth, business competitiveness, and job creation. The practice of such purchases largely helps to determine whether industries and enterprises, as well as service providers, will create innovations and improve the quality of the country’s infrastructure. The effective functioning of the procurement system is conditioned by the correct use of budget funds, procurement, their centralization, hiring the optimal number of qualified specialists, but most importantly – openness and transparency of procurement, non-discrimination of market participants The article provides information that in Russia at the moment, contracts that have been concluded are decreasing every year, as well as the percentage of failed auctions is increasing. This can be especially attributed to 2022. In connection with the sanctions, there is a shortage of material resources to ensure the bidding.

АНАЛІЗ ЕФЕКТИВНОСТІ БЮДЖЕТНОЇ ДЕЦЕНТРАЛІЗАЦІЇ ТЕРИТОРІАЛЬНИХ ГРОМАД ПОЛТАВСЬКОЇ ОБЛАСТІ

In the conditions of active European integration, Ukraine needs to carry out a number of reforms in order to meet European standards. In 2015, Ukraine began to actively implement a number of reforms. One of the significant reforms that changed the administrative division of the country was the decentralization reform, which embodies the formation of new territorial associations – united territorial communities. One of the forms of decentralization reform is budgetary (financial) decentralization. The goal of financial decentralization is the formation of independent, independent territorial communities taking into account their natural and labor resources, geographical location, social status, needs and internal capabilities. The article examines the issue of the effectiveness of the use of budget funds on the example of territorial communities of the Poltava region. Five criteria of economic assessment of the use of budget funds were applied to assess the efficiency. According to the results of the calculations, it was found that the reform is effective because most of the indicators have a tendency to improve, however, the share of communities that reach all five criteria to the reference level is quite small. However, the communities to date have not fully used their potential and are currently falling out of favor with sustainable development strategies for the future, therefore, in the coming years, provided that external threats are overcome, it is possible to observe an improvement in the effectiveness of budget decentralization that achieve all five criteria to the reference level is quite small. However, the communities to date have not fully used their potential and are currently falling out of favor with sustainable development strategies for the future, therefore, in the coming years, provided that external threats are overcome, it is possible to observe an improvement in the effectiveness of budget decentralization that achieve all five criteria to the reference level is quite small. However, the communities to date have not fully used their potential and are currently falling out of favor with sustainable development strategies for the future, therefore, in the coming years, provided that external threats are overcome, it is possible to observe an improvement in the effectiveness of budget decentralization. Today, it is possible to observe significant changes in the share of budget implementation by territorial communities of Poltava region. The level of own income is increasing, the level of subsidies is gradually decreasing, albeit at a small pace. However, indicators of expenditures on economic activity remain quite low. Based on the results of the calculations, it was found that out of 60 studied communities, 20% have negative indicators of efficiency, 40% have average indicators, and the other 40% have high indicators. And therefore, there is a low number of communities whose indicators remain at a low level, so they need to modernize the management system in order to catch up with the average national indicators. The current scientific research requires further development, since the communities are young and it is necessary to constantly analyze the results of their economic activity in order to timely identify problematic points, eliminate them and further develop economically attractive territorial communities of Ukraine.

FEATURES OF ENSURING TRANSPARENT AND EFFICIENT BUDGETARY FUNDING OF EDUCATION UNDER THE MARTIAL LAW

The article addresses current issues related to ensuring transparency and efficiency of budget financing in the education sector under martial law. The authors analyze approaches to ensuring monitoring and transparency in the use of budget funds, which is particularly important during times when Ukraine is facing challenging circumstances, and the issue of rational allocation of available financial resources becomes critical. The article provides an overview of the amount of budgetary funding for education in Ukraine, which has been reduced since the beginning of russia's large-scale war against Ukraine. It is substantiated that one of the ways to address above-mentioned issues is to ensure transparency and effectiveness in budget financing of education by implementing additional financial control measures, primarily by the Ministry of Education and Science of Ukraine. Furthermore, the authors propose the development of relevant performance indicators for educational institutions with a corresponding correlation to the allocated budget financing. At present, the Ministry of Education and Science of Ukraine's control over the designated and efficient use of targeted subventions at the local level has a number of shortcomings: insufficient methodological quality of data in relevant reports, lack of internal automatic data integrity controls, violation of reporting deadlines by respondents, outdated approach of sending out Excel templates for forms and collecting them on the e-mails of authorized specialists, etc. Insufficient use of modern tools for reporting, and consequently, ineffective control over the allocation and use of targeted funding from the state budget by budget managers, limits the effectiveness of managerial decision-making, creates a constant systemic risk of deteriorating education development at the local level. It is necessary to introduce financial reporting for each educational institution, which will allow for an appropriate analysis of the effectiveness of budget spending. In turn, the process of collecting, processing and disseminating such financial statements of educational institutions requires appropriate automation. Automation of the process will enable the quick and efficient processing of reports and the identification of risk areas. In particular, it is advisable to create an information and analytical system for collecting and analyzing financial reports of educational institutions to provide conditions for making management decisions based on reliable and evidence-based data.

SUBSIDIZING AGRICULTURE: PROBLEMS AND WAYS OF ITS EFFECTIVE ORGANIZATION

In many states, the continuous improvement of incentive measures through state support and subsidizing of the agricultural industry is used as the main approach affecting the increase in productivity and profitability in it, ensuring the availability of food and, ultimately, reducing poverty and stimulating economic growth in the country. The purpose is to identify the main problems in subsidizing agriculture in Kazakhstan and scientific substantiation of effective ways of its regulation. Methods: hypothetical, scientific abstract, dynamic and comparative analysis, synthesis, system approach, logical. Results: the state is constantly improving support measures taking into account the current state of the agricultural sector. State support of the agro-industrial complex, in addition to concessional financing and subsidies, was implemented through targeted programs aimed at improving the quality of life of the population using price, tax, leasing, etc. mechanisms. Having analyzed the data for 2018-2022 considered in the study, it can be concluded that both the volume of production in the agricultural sector and the volume of subsidies and financing have changed in positive dynamics. But these results failed to increase the share of the agricultural sector in GDP at a stable level. In this regard, in 2023, subsidies to the agricultural sector were supplemented with new mechanisms. For the agricultural sector, it is necessary to increase competitiveness and improve protectionist measures; strict control over the use of budget funds by consolidating institutions financing the agro-industrial complex in one center and digitalizing it; stable employment of the rural population, increasing export volumes, the development of online services and increased financing of "green" technologies.