BUSINESS INFORM №9-2017

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35

Section: Finance, Money Circulation and Credit
UDC 657:336.1/351
Obykhod K. O.
The Control of Activities of the Public Sector Institutions in Ukraine (p. 221 - 227)
The article is aimed at illuminating the reform of public financial management in Ukraine. The author reviews changes in legislation on a coherent system of the State control and on the operation of electronic platforms with free access to information on the distribution of public funds. The feasibility of adopting supplements to the law «On the system of the State financial control in Ukraine» has been substantiated to end with discussions on the conception of the State financial control, the functions and responsibilities of the inspection structures, the distinction of their powers, as well as harmonizing cooperation and reducing duplication of inspections. The volumes of financing for the National Academy of Agrarian Sciences of Ukraine during the period of 2010-2016 were analyzed. The suggested definition of the financial control of scientific institutions in the public sector reveals the purpose of the activity, namely: to respect the prudent budgeting and efficient use of the own incomes from delivery of services in order to achieve the planned results. The feasibility of virtual control forms has been considered. Monitoring individual services delivered by institutions through electronic portals, electronic documents and a well-functioning financial control system at the external and internal levels will facilitate to prevent inefficiencies in spending the budgetary resources.
Keywords: scientific institution, financial control, monitoring, service delivery, virtual control.
Fig.: 4. Tabl.: 1. Bibl.: 16.

Obykhod Kateryna O. – Applicant, National University of Life and Environmental Sciences of Ukraine (15 Heroiv Oborony Str., Kyiv, 03041, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Obykhod, Kateryna O. (2017) “The Control of Activities of the Public Sector Institutions in Ukraine.” Business Inform 9:221–227.

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