Organizing the State Financial Control in the Sphere of Procurement
Soroka R. S.

Soroka, Rostyslav S. (2025) “Organizing the State Financial Control in the Sphere of Procurement.” The Problems of Economy 2:196–203.
https://doi.org/10.32983/2222-0712-2025-2-196-203

Section: Finance and banking

UDC 351.72:336.1:658.7

Abstract:
The article examines the comprehensive issues of organizing the State financial control in the sphere of public procurement in Ukraine, which is particularly relevant given the current socioeconomic challenges. The aim of the study is to theoretically understand the organization of the State financial control in the sphere of public procurement in Ukraine, taking into account contemporary challenges and legislative innovations. The article analyzes the institutional structure of the State financial control bodies, where the State Audit Office of Ukraine plays a key role. A detailed review of the elements of the State financial control is provided, including legislative regulation, institutional bodies, types of control, effective instruments to prevent violations, and types of liability. The differences between various types of control are shown: monitoring of procurement procedures, verification of purchases, inspection, and the State financial audit. The author places particular emphasis on the monitoring of procurement procedures as the most preventive type of control, which allows for the remote detection and prevention of violations before the reporting of the purchasing entity. The work highlights the grounds for conducting procurement monitoring. The role of public control and the electronic mechanism for appealing violations through the Antimonopoly Committee of Ukraine is separately emphasized. It has been determined that implementing transparent monitoring mechanisms and expanding automatic risk indicators are essential for improving the efficiency of the State financial control. Recommendations have been formulated to expand the scope of monitoring to all types of procurement, as well as to enhance the human resources of controlling bodies. It is underlined that the introduction of effective control mechanisms and the assurance of the inevitability of accountability for violations is the foundation of trust in the State institutions and serves as an incentive for compliance with legislation by contractors. Prospects for further research in this area include assessing the efficiency of control measures and enhancing automated mechanisms for identifying violations in public procurement.

Keywords: the State financial control, public procurement, types of control, monitoring, inspection, the State financial audit, bodies of the State financial control.

Fig.: 3. Tabl.: 1. Bibl.: 15.

Soroka Rostyslav S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Finance and Hotel and Restaurant Business, National Forestry University of Ukraine (103 Henerala Chuprynky Str., Lviv, 79057, Ukraine)
Email: rost.soroka@gmail.com

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