Ways of improving the system of state financial control the use of budget funds

Abstract

In article the author examines the organs of special purpose in the public procurement system by analyzing the functions and tasks performed in the organizational structure of control and supervision. The author has identified the major weaknesses and areas of elimination of state financial control of public procurement in Ukraine that has allowed to develop a classifier typical violations of the law in the exercise of public procurement. Also the role and place of the independent and public control of public procurement, and suggests areas for improvement and independent and public control of public procurement. On the basis of reports of public authorities, the tasks and functions of law which proclaimed the coordination and control of the public procurement system developed classifier typical violations of the law during the procurement of goods, works and services for public funds in the use of which will help customers avoid them. Proposed in the context of improving the institutional mechanism state financial control of public procurement procedures for the budget to provide bodies carrying out such control certain functions: monitoring compliance with legal requirements at all stages of public procurement; report on administrative violations related to violations of the law on public procurement; preventing corruption in procurement; submission of relevant materials to law enforcement agencies; consideration of applications for individual entrepreneurs and legal entities for violations of the law on public procurement. Proposals to improve control over budgetary expenditures create volunteer experts independent of individual institutions and public control of public procurement with giving him authority independent examination of the legality and targeted use of public funds. The role and place of the independent and public control over public procurement and proposed: to provide an independent civil society organizations may attend as observers at meetings of the committees of the tender; oblige a state, utilities and business partnerships, under the control of public authorities to disclose basic information about their purchases at their own expense; Procuring entities should publish at regular intervals about the results of procurement, which is below the procurement thresholds established specialized law.