ESTIMATED FINANCING OF PUBLIC AUTHORITIES AS THE MAIN TYPE OF FINANCIAL SUPPORT OF ACTIVITIES BY THE BODIES OF THE PROSECUTOR'S OFFICE OF UKRAINE

Анотація

The article is devoted to the analysis of the financial support issue of the activity of the Prosecutor's Office of Ukraine bodies as the implementation of the estimated financing of public authorities. The importance of the research topic is due to the need to reduce the impact of a combination of factors on the activities of the prosecutor's office, such as the national economy, social problems, the danger of politicization of this law enforcement agency. The article analyses the concepts and features of estimated financing, the concept and objectives of financial support and why it is used to finance the prosecutor's office, national financial legislation, the importance of prosecutorial remuneration for efficiency as well as fairness of criminal justice. By referring to the international standards, conclusions were drawn from the analysis of budget programs implemented by the Prosecutor General's Office of Ukraine in their areas, as well as the responsible actors and budget reporting on the activities of the prosecutor's office. The advantages and disadvantages of the budget regime of financing the prosecutor's office are studied. It is noted that despite the sufficient advantages, estimated financing also has significant disadvantages, manifested in the fact that this form does not provide sufficient incentives for rational and efficient functioning of the budget institution and does not provide a close relationship between financial resources and its results activities. Based on allocated budget allocations, budget institutions ensure the performance of their functions, which is not always realized with the ability to provide quality and affordable public services. The authors also analyse and propose new areas of research. In particular, the issue of evaluating the effectiveness of the use of budget funds by the prosecutor's office, which will be the subject of a separate scientific study, is insufficiently investigated. The research concluded that the need to improve budget funding is a basic form of financial support of the prosecutor's office, as it aims to ensure the statutory activities of budgetary institutions and provide them with socially necessary services to comply with basic principles of estimated financing. Estimated financing should be effective and ensure maximum return on the use of financial resources of the budgetary institution.

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