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The Current Trends in Reforming the State Financial Control in the Public Procurement Sphere
Ivanova O. Y., Sydorenko O. M., Skabardin O. V.

Ivanova, Olga Yu., Sydorenko, Oleksii M., and Skabardin, Oleh V. (2024) “The Current Trends in Reforming the State Financial Control in the Public Procurement Sphere.” Business Inform 10:743–743.
https://doi.org/10.32983/2222-4459-2024-10-743-743

Section: Finance, Money Circulation and Credit

UDC 336

Abstract:
The article outlines the key modern trends in reforming the State financial control in the field of public procurement. It is an indisputable fact that the establishment of the efficient State financial control of the domestic sphere of public procurement is one of the key tasks of public administration in modern conditions, since the efficient, legal and targeted use of the country’s limited financial resources, which is especially acute under the legal regime of martial law, depends on it. The article is aimed at a comprehensive analysis of the current state of the State financial control over the field of public procurement in Ukraine, the identification and systematization of key problematic aspects, in particular those related to the legal regime of martial law, and the formation of proposals for reforming the organizational and legal support of its implementation. Based on the carried out analysis, the authors have identified the key problematic aspects that exist in the field of public procurement and lead to inefficient and inappropriate spending of budget funds. At this, it was analyzed which measures of the State financial control should prevent these negative manifestations; the existing shortcomings and problematic aspects in their practical implementation are identified; appropriate theoretical and utilitarian proposals for reforming actions are formulated. The peculiarities of both the exercise of the State financial control and the functioning of the public procurement sphere under the legal regime of martial law in Ukraine are also taken into account. Based on the results of the study, the authors found that in order to eliminate or minimize the negative impact of all the above shortcomings of the State financial control of the domestic public procurement sphere and its internal imbalances, it is necessary to implement a number of complex measures that can be aggregated into the following three main blocks: organizational and managerial measures; measures to improve regulatory support; measures for further digital transformation of the area under study.

Keywords: public procurement, State financial control, reforms, martial law, European integration.

Bibl.: 12.

Ivanova Olga Yu. – Doctor of Sciences (Economics), Associate Professor, Head of, Sector of Problems of Regional Development and Decentralization of the Department of Macroeconomic Policy and Regional Development, Research Centre for Industrial Problems of Development of NAS of Ukraine (2 floor 1-a Inzhenernyi Ln., Kharkiv, 61166, Ukraine)
Email: [email protected]
Sydorenko Oleksii M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Management and Public Administration, State Tax University (31 Universytetska Str., Irpin, Kyiv region, 08205, Ukraine)
Email: [email protected]
Skabardin Oleh V. – Postgraduate Student, Research Centre for Industrial Problems of Development of NAS of Ukraine (2 floor 1-a Inzhenernyi Ln., Kharkiv, 61166, Ukraine)
Email: [email protected]

List of references in article

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“Koruptsiini ryzyky v publichnykh zakupivliakh pid chas voiennoho stanu: rekomendatsii NAZK“ [Corruption Risks in Public Procurement During Martial Law: Recommendations of the NAKC]. https://nazk.gov.ua/uk/koruptsijni-ryzyky-v-publichnyh-zakupivlyah-pid-chas-voyennogo-stanu-rekomendatsiyi-nazk/
Lakhtionova, L., and Yuldasheva, A. “Optymizatsiia zakupivelnoi diialnosti: yak vdoskonalyty pidkhody“ [Optimization of Purchasing Activities: How to Improve Approaches]. Tsentr vdoskonalennia zakupivel Kyivskoi shkoly ekonomiky. https://cep.kse.ua/article/optimization-of-procurement-activities-how-to-improve-approaches.pdf
Kuts, A. “Zakupivli maibutnyoho - yaki vony? Rozhliadaiemo stratehiiu Uriadu“ [Future Purchases - What Are They? We Are Considering the Government's Strategy]. Dozorro. https://dozorro.org/blog/zakupivli-majbutnogo-yaki-voni-rozglyadayemo-strategiyu-uryadu
Petryk, L. O., and Batsman, I. V. “Publichni zakupivli v umovakh voiennoho stanu“ [Public Procurement Under Martial Law]. Problemy suchasnykh transformatsii. Seriia: ekonomika ta upravlinnia. 2023. https://reicst.com.ua/pmt/article/view/2023-9-08-03/2023-9-08-03
Kozhukhivskyi, O. V. “Finansovyi kontrol u sferi publichnykh zakupivel: osnovni vydy ta metody“ [Financial Control in the Field of Public Procurement: Main Types and Methods]. Aktualni problemy ekonomiky. 2024. https://eco-science.net/wp-content/uploads/2024/08/8.24._topic_Oleksandr-V.-Kozhukhivskyi-270-281.pdf
Siroka, Ye. I. “Efektyvnist finansovoho kontroliu za vydatkamy Derzhavnoho biudzhetu Ukrainy u period voiennoho stanu“ [Effectiveness of Financial Control Over Expenditures of the State Budget of Ukraine During the Period of Martial Law]. Ekonomika voiennoho chasu. https://econp.com.ua/index.php/journal/article/view/38/32
“Podalshi zminy u systemi kontroliu publichnykh zakupivel obhovoryly v mezhakh proiektu YeS u sferi yevropeiskoi intehratsii ta pisliavoiennoho vidnovlennia. Materialy kruhloho stolu «Monitorynh zakupivel: shcho treba zminiuvaty?»“ [Further Changes in the Public Procurement Control System Were Discussed Within the Framework of the EU Project in the Field of European Integration and Post-war Reconstruction. Materials of the Round Table "Monitoring Purchases: What Needs to Be Changed?"]. Dozorro. https://dozorro.org/news/podalshi-zmini-u-sistemi-kontrolyu-publichnih-zakupivel-obgovorili-v-mezhah-proyektu-yes-u-sferi-yevropejskoyi-integraciyi-ta-pislyavoyennogo-vidnovlennya
Kmit, V., and Samoiliuk, S. “Derzhavnyi finansovyi kontrol: stan, problemy ta perspektyvy rozvytku“ [State Financial Control: State, Problems and Development Prospects]. Visnyk Lvivskoho universytetu. Seriia ekonomichna. 2024. http://publications.lnu.edu.ua/bulletins/index.php/economics/article/view/12463/12818
Bardash, S. V., and Svirko, S. V. “Efektyvnist derzhavnoho finansovoho kontroliu: pidkhody do otsiniuvannia ta umovy pidvyshchennia“ [Effectiveness of State Financial Control: Approaches to Assessment and Conditions for Improvement]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu. 2024. http://pbo.ztu.edu.ua/article/view/311565
Sydorenko, O. M. “Mistse mekhanizmiv upravlinnia u zabezpechenni derzhavnoho rehuliuvannia publichnykh zakupivel v Ukraini“ [The Place of Management Mechanisms in Ensuring State Regulation of Public Procurement in Ukraine]. Modeliuvannia rehionalnoi ekonomiky, no. 1(33) (2019): 183-191.
Sydorenko, O. M. “Udoskonalennia roboty upravlinskykh mekhanizmiv pry zdiisnenni zakhodiv derzhavnoho rehuliuvannia u sferi publichnykh zakupivel“ [Improving the Operation of Management Mechanisms in the Implementation of the State Regulation Measures in the Sphere of Public Procurement]. Biznes Inform, no. 1 (2021): 77-83.

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