Evaluation criteria of the efficient use of budget funds when performing public procurements: theoretical and methodological aspects

Анотація

Introduction. In modern conditions, public purchases of goods by subjects of the public sector of the economy, which are the basis of their effective activities, are of particular importance. However, significant problems have crept into the effectiveness of the use of budget funds for public procurement, caused by the legal uncertainty of certain provisions of the budget and procurement legislation, and the lack of responsibility of the subjects of the public sector of the economy for the inefficient use of budget funds for public procurement leads to an increase in corruption risks and significant losses of budget funds in this area. The purpose of the paper is to determinate the evaluation criteria and indicators of the effectiveness of the use of budget funds in public procurement. Results. The theoretical and methodological bases of evaluation criteria and indicators of effective use of budget funds and their application during the study of indicators of maximum saving of budget funds during public procurement were studied. The inefficiency of the use of budget funds in public procurement was established. The need for legal certainty of certain provisions of budget and procurement legislation regarding the definition of the terms "efficiency and effectiveness", "maximum economy" in the use of budget funds, "expected and market value of the subject of procurement", "compliance of the contract price with average market prices" is justified. It is noted that there are no evaluation criteria and indicators of the effectiveness of the use of budget funds for procurement operations in the normative legal acts. Evaluation criteria and indicators of the effectiveness of the use of budget funds in public procurement have been determined. The need to develop methodical support for conducting research on efficiency and maximum savings when using budget funds in public procurement is proposed. Conclusion. The theoretical and methodological approach to the formation of evaluation criteria and indicators of effectiveness of usage of budget funds in the field of public procurement provides the opportunity to use it in the implementation of financial control in this field.

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