FEATURES OF IMPLEMENTATION OF STATE FINANCIAL CONTROL IN HEALTHCARE INSTITUTIONS
Abstract
The article is devoted to identifying the specifics of financial control in medical institutions of Ukraine. The author examines the main problems of the organization of financial control, their grouping, and considers the specifics of the financial control system in general. The first group of problems consists of issues related to the weak regulatory framework that regulates the implementation of financial control in the field of health care. This group consists of such legal deficiencies as the lack of clear legal certainty of the powers of controlling bodies, the uncertainty of the range of objects of financial control, the lack of an algorithm and the procedure for responding to detected violations of both bodies and objects of control, low efficiency of the adoption of regulatory legal acts. The second group of problems consists of problems related to the shortcomings of the work of financial control bodies. This group includes such problems as: insufficiency and illegality of measures for the implementation of the revenue part of the budget, collection of tax fees, establishment of various benefits and exemption from payment of payments, growing debt to the budget, non-fulfillment of requirements regulated by legislation. The main tasks and tasks facing the state financial control in the field of medical services are determined. The article describes the algorithm of state financial control, defines the main stages of its implementation. Preparatory (preliminary), in the framework of which a plan and program for conducting a control measure are drawn up based on a preliminary study of the received materials about the object of state financial control in the field of health care. The main (current) stage involves working at the object and identifying violations, shortcomings and problems in its activity and assessing the achievement of established criteria and indicators. The final (next) stage includes the development of proposals to improve the efficiency of the facility's activities for the purpose of state financial control in the field of medical care. Proposals for improving the activities of state control bodies are outlined, which will contribute to effective control over the use of state financial resources in the medical field.
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