Modern Economics (Sep 2018)
THE MODERN STATE OF PUBLIC AUDITING OF TARGETED BUDGET PROGRAMS BY THE STATE AUDIT SERVICE OF UKRAINE
Abstract
Introduction. For Ukraine, as well as for most other countries of the world, the problem of efficient and targeted use of budget funds and state property allocated for implementation of certain budget programs is currently acute. Accordingly, in order to ensure expediency, effectiveness, efficiency and lawful use of budget funds and state property, it is necessary to use such an effective instrument of financial control of the state as a state audit of budget programs. Purpose. The purpose of the article is to analyze the nature of the state audit of budget programs by the State Audit Office of Ukraine during 2015-2017. and on the basis of this definition to analyze the problems and the future prospects of developing this form of public financial audit in Ukraine. Results. The relevance of the state audit of budget programs as an important tool for increasing the efficiency of using budget funds, monitoring the target nature of public expenditures and assessing their efficiency and effectiveness in the implementation of the budget (target budget) program, as well as determining the most effective ones, was determined. The essence of the state audit of budget programs, which in international practice is called “audit of efficiency”, as a form of the state financial audit aimed at efficient and rational maintenance of the fiscal discipline at all stages of the budget process, is disclosed. According to the data of the State Audit Office (formerly the State Financial Inspectorate), the state of state audits of budget programs during 2015-2017 is analyzed, and in separate examples the results of the state audit of budget programs during 2016-2017 are considered. On the basis of which it is concluded that today the process of implementing budget programs contains a number of shortcomings and violations, which in general lead to a violation of fiscal discipline by the participants in the budget process. Conclusions. As a result of the research, the necessity of strengthening the role and significance of the state audit of budget programs and improving the order of its organization and conduct taking into account the positive experience of European countries in conducting an audit of efficiency, strengthening the responsibility of the participants in the budget process, training and upgrading of state auditors, etc., was determined. Prospects for further research are the development and introduction in Ukraine of standards and methods of quality control of the audit of budget programs by public auditors, in which it is imperative to define and clearly describe the whole mechanism of quality control audit of budget programs, namely: its elements, forms, stages and methods, criteria and indicators for assessing the quality of audit of budget programs.
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