Affiliation:
1. Vinnytsia National Agrarian University
Abstract
The article provides an analytical assessment of the activities of the State Audit Service of Ukraine (SAS of Ukraine) , as one of the controlling entities in the field of state financial control. The mission, basic principles and fundamental principles of the State Audit Service of Ukraine are defined. The main strategic goals, as well as the main priorities of the work of the institution, are disclosed. It has been found that control by the State Audit Service is ensured through state financial audit, inspection, procurement review and monitoring. The main tasks and functions of the State Audit Service in the implementation of state policy in the field of state financial control are characterized. It has been investigated that within the scope of preliminary and current control, the State Audit Service conducts audits of individual business operations and monitoring of purchases, and post-facto control includes audits of the implementation of the budget programs, audits of the implementation of local budgets, audits of the activities of business entities, verification of purchases and audits. The composition of interregional territorial bodies of the State Audit Service was studied: the Western, Southern, Northern, Northeastern and Eastern offices, which include the relevant regional offices. Analytical data on the effectiveness of the work of the State Audit Service of Ukraine for 2012-2021 are given, in particular, on the number of control measures and detected violations by their types. The structure of financial violations in 2021 is presented, of which illegal expenses and lack of financial resources occupy the largest share. Analytical data on the state of elimination of financial violations detected by the State Audit Service for the years 2012-2021, as well as the disciplinary and financial responsibility of guilty persons are presented. Digital data is visualized on the ratio of violations detected by the State Audit Service, as well as eliminated non-targeted expenditures of state resources, illegal expenditures, and shortages for the same period. It is detailed information on taking appropriate measures against violators of financial discipline by the bodies of the State Audit Service, handing over written notices of suspicion of criminal offenses, as well as bringing them to the administrative responsibility. Problematic aspects of the activity of the State Audit Service were identified and ways of solving them were proposed.
Publisher
Vinnytsia National Agrarian University
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