Organizational directions of improving the institutional model of the treasury service of Ukraine

Анотація

The article actualizes the system of organizational measures, the implementation of which functionally ensures the work of the State Treasury Service of Ukraine. Preliminary analysis made it possible to establish the existence of two main stages in the organization of the institutional model of the treasury service in the mechanisms of public financial management in Ukraine, information on which is briefly systematized in the material of the drawing. Using the Government’s Priority Action Plan for 2016, the Action Plan for 2017-2018. on the implementation of the Concept of the Development of Electronic Democracy and the Concept of the Development of Electronic Governance in Ukraine until 2020, an information matrix for optimizing the work of the Treasury of Ukraine was compiled. Data processing of the information matrix of the expediency of optimizing the work of the Treasury of Ukraine on the basis of the initial data made it possible to determine four alternatives and eight criteria for their comparison. Alternatives and criteria were used to formalize the initial data to determine the priority of actions in the processes of optimizing the work of the Treasury of Ukraine and proposed to adhere to the established sequence. The characteristics of ranking criteria prioritization for each alternative of realizing the areas of optimization of the work of the Treasury of Ukraine are given. Interim results of transformation of organizational directions of improving the institutional model of the treasury service of Ukraine are given. Consequently, the system should share the revenues between Central and Local budgets for the date supplied by the user according to the current sharing rates defined in the system. Moreover, today the development of internal control and internal audit in the public sector bodies of Ukraine is one of criteria for assessment of international experts of reforms in the PIFC sphere within implementation by Ukraine of undertaken commitments for realization of the Association Agreement between Ukraine and the EU. As a result the Treasury Institutional Model described in this document gives guidelines for the design of automated treasury systems for government aimed at two groups of people: authorities within government and their advisors who are engaged in planning and implementing such systems; and software designers and suppliers from the private sector – or even in-house developers of treasury software. It is important that these aspects be taken explicitly into account in the design and implementation of Ukrainian treasury system.

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