State financial control and appeal mechanisms in the public procurement system of Ukraine in the conditions of martial law

Анотація

The article provides a comprehensive analysis of the functioning and transformation of the public procurement system of Ukraine under the conditions of martial law, with a focus on the efficiency of public financial management, transparency of budget expenditures and the institutional capacity of state financial control and appeal mechanisms. It is substantiated that the transformation of procurement procedures, driven by the urgent need to ensure national defense, critical infrastructure resilience and humanitarian support, has significantly expanded the use of simplified and non-competitive procurement instruments. While such flexibility ensured rapid response to wartime challenges, it simultaneously intensified the risks of reduced transparency, weakened competition and limited accountability of contracting authorities. Based on an in-depth analysis of statistical data from the Prozorro electronic procurement system, monitoring results of the State Audit Service of Ukraine and performance indicators of the Antimonopoly Committee of Ukraine as the central appeal body, the paper examines the dynamics, structure and nature of violations identified in public procurement procedures during the period 2020–2024. The findings confirm that procurement monitoring remains the leading instrument of preventive and corrective state financial control, enabling early detection of irregularities and contributing to the protection of public funds. A gradual decrease in the number of detected violations is interpreted as a sign of increasing compliance discipline and partial stabilization of the procurement system. At the same time, the persistence of systemic shortcomings, particularly at the stages of tender evaluation and contract award, indicates the existence of deeper institutional weaknesses that require further structural improvements. The assessment of the Antimonopoly Committee of Ukraine highlights its crucial role in safeguarding the rights and legitimate interests of market participants, maintaining fair competition and restoring confidence in procurement procedures under conditions of severe economic and security shocks. The recovery of appeal activity in the post crisis period is viewed as an important indicator of the gradual return of transparency and competitive behavior in the procurement market. The article concludes that the future development of Ukraine’s public procurement system should be based on balancing procedural flexibility with strengthened financial control instruments, expanding the use of non-price efficiency indicators, enhancing risk-based monitoring approaches and harmonizing national procurement legislation with European Union standards and best practices.

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