THE IMPROVING OF TRANSPARENCY AND VALIDITY IN USING OF BUDGET FUNDS

Анотація

Introduction. Reforming in the public finance system aims to raise public access to budget information. The high level of corruption and large amounts of funds in the disposal of authorities, require that budget expenditures under the supervision of society. The overwhelming part of budget funds is spent through the procurement of goods, works and services. Procurement must be reasonable and transparent, which reduces the risks of non-targeting and inefficient spending of budget funds. The purpose of the article is to analyze the state of transparency of budget funds through the procurement of goods and services products, provide proposals for increasing the validity of expenditures. Results. It is proved that most of the expenditures are carried out through the purchase of goods, works and services. The analysis of types of procurement according to the criteria of competition and transparency has been carried out. The quantitative and cost structure of the types of procurement is analyzed and determined which proportion of procurement is published with justification. The data shows that indicate the imperfection of the form of substantiation of procurement and inadequate transparency of data on the validity of budget expenditures. Conclusions. The deficiencies in the reasonablement of procurement of goods, works and services for budget funds are determined and the directions of transparency increases by expanding information should be included in the procurement substantiation. The types of procurement that occupy a predominant part in quantitative and value terms are revealed. The disadvantages in the order of placement of procurement, which negatively affects the transparency of information are determined. It is proposed to supplement the content of the procurement substantiation in part of the explanation of prices and factors that affect the timeliness of procurement, as well as to introduce placement in the electronic procurement system to justify all types of procurement, regardless of their value. The proposed will promote the openness of budget information, the validity of expenditures and enhancement of responsibility of funds for their use.

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