Public Policy and Accounting

Audit of the use of budget funds and state property: theoretical-organizational principles and results

Iryna Lukanowska — 2023-12-30

The article contains a critical analysis of state audit activities and is aimed at developing recommendations for its improvement.

Based on the comparison, the authors identified the versatility of the approach to the definition of the concept of state audit, its purpose and tasks, justified the expediency of their coordination and bringing it into line with modern legislative and practical requirements. The structural analysis made it possible to evaluate the constituent elements of the State Audit Service of Ukraine and point out the possibilities of their optimization in the post-war period.

The analysis, including graphic, was used to assess the effectiveness, quality and other parameters of the activity of this controlling state institution. As a result, it was found that for January–August 2023: the largest share in the general list of control procedures is the monitoring of state procurement (both in terms of amounts and the number of entities subject to control); the most violations were found in budgetary institutions. The most common violation in the analyzed period was lack of financial resources.

The quality and effectiveness of the activities of the State Audit Service is indicated by the state of taking measures to eliminate the detected violations and the amount of compensations made. In 2023, reimbursements amounted to almost 7 times more than in 2022. The role of the State Audit Service in this process is that it and its bodies made 137 proposals for the application of financial sanctions to violators.

Analytical research, grouping and generalization contributed to the identification and differentiation of four groups of shortcomings that have a negative impact on the implementation of state audit: the absence of proper legal regulation of the periodicity and procedure of conducting control measures; insufficient coordination of activities of control bodies; absence of unified methodological foundations of state audit; imperfect settlement of the issue of taking into account the results of internal control when conducting a state audit.

Components of the public administration system for the post-war healthcare system recovery

Vitalii Yunger — 2023-12-30

Based on the research findings, the theoretical provisions of the public administration of post-war restoration of the health care system using a systematic approach are substantiated. The proposed provisions formed the basis of the developed information model of the structure and content of the public administration object, which consists in identifying objects related to overcoming the consequences of the Russian-Ukrainian war and objects of the health care system modernisation. The necessity of post-war formation of the health care system new model, which should meet such features as adaptability, sustainability, and safety, is substantiated for the first time. To achieve this, the author identifies the key areas of formation and implementation of the post-war recovery strategy and outlines the activities of public administration entities, which include both the healthcare system itself and a set of entities that implement policies in other areas of public life and perform support functions. The author substantiates the substantive specifics of public administration mechanisms and directions of implementation of the feedback process. These provisions form the basis for substantiating the methodological provisions and determining the directions of practical application of the strategy of post-war health care system recovery

The doctrine and formalization of factors influencing the activity and management system of the enterprise under risk conditions: pragmatic and analytical aspect

Tetiana Portovaras — 2023-12-30

The author identified internal and external factors influencing the activity of the business entity. On the basis of a critical analysis, it is proposed to distinguish the influence factors according to the direction of action into factors of direct and indirect influence. Thanks to this distribution, a system of indicators for management is substantiated, which must be constantly monitored in order to implement anti-crisis measures in a timely manner and carry out effective activities of the business entity in the long term.

It is argued to single out in a separate group unexpected influencing factors that may manifest themselves in the near future in the course of the business entity's activity. This gradation of factors involves their division according to the direction of action, i.e. direct and indirect influence.

The conceptual principles of the effectiveness of the business entity are summarized and the main elements of its formation are highlighted. This management concept is presented by the author using a graphic method.

An integral indicator of the enterprise's performance against challenges has been substantiated and formed through formalization, which is characterized as a measure of the influence of the external and internal environment on its development and competitiveness in a strategic perspective.

Analytical evaluation, grouping, and generalization are the basis for the formation of proposals regarding directions for counteracting the negative impact of all types of factors on the business entity's activities.