NON-TARGETED USE OF BUDGET FUNDS: THEORY AND PRACTICE
Abstract
Zavystovska H.I. NON-TARGETED USE OF BUDGET FUNDS: THEORY AND PRACTICE
Purpose. The aim of the article is to identify ways for improving the methodological provision of government financial control.
Methodology of research. General scientific and special methods and methodical approaches are used in the course of the research, in particular: dialectical and systematic approach - to determine the essence, objective existence, role and place of misuse of budget funds and the role of the State Audit Office of Ukraine in preventing this crime as a specialized control body of the executive power. Among the methods used: the method of comparative analysis - in generalizing the activities of the specialized body of the DAS of Ukraine; the method of logical generalization - when forming conclusions.
Findings. The insufficient methodological provision of the State Audit Office is identified in terms of estimating deviations from the principles of using budget funds. It is established that the consequence of this was the inadequate application of measures of financial impact and non-prosecution of the perpetrators to liability under Article 210 of the Criminal Code of Ukraine.
Originality. The essence of the understanding and content of the concept of “non-targeted use of budget funds”, which means the use of budget funds in the event of inconsistency with the target restrictions, is generalized. This is a professional statement (estimation) of the auditor on the existence of violations that result in direct or hidden misuse of budget funds.
Practical value. The obtained results of the research provide a well-grounded approach in determining the misuse of budget funds, in particular: 1) the allocation of funds for expenditures, which are prohibited by law; 2) implementation of expenditures without budget allocations, or with their excess; 3) expenditures for purposes not corresponding to the goals specified by law (passport, program, order and / or plan); 4) implementation of expenditures for the payment of non-traded transactions (unpaid work, unsatisfactory services).
Key words: non-targeted use of budget funds; budget expenditures; violations; control; direct non-targeted use; secret targeted use; State Audit Office of Ukraine.
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References
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