AUDIT IN THE SOCIAL SERVICES MANAGEMENT SYSTEM

Abstract

This article explores the role and importance of audits in the social services management system. It provides a comprehensive analysis of the key concepts of "social services" and the "system of social service provision," delving into the structure and functioning of this system. The research highlights the significance of auditing as a crucial mechanism for improving the quality and accountability of social services, ensuring that they are effectively delivered to the population in need. The article outlines the primary stakeholders within the Ukrainian social services system, including governmental bodies, local authorities, and non-governmental organizations, focusing on their respective functions and roles in the auditing process. Through this analysis, it is established that auditing serves as a vital tool for obtaining objective, accurate information regarding the current state of social service delivery. This enables policymakers and service providers to engage in a more informed social dialogue, promoting the adoption of more effective solutions to address existing challenges. A special emphasis is placed on the role of the Register of Providers and Recipients of Social Services in ensuring the reliability and accuracy of the data used in the audit process. By cross-checking and verifying information from this register, auditors can assess the effectiveness of service delivery and detect discrepancies or irregularities that may point to inefficiencies, errors, or even fraudulent activities. The audit process is shown to be essential in mitigating risks associated with errors, fraud, and corruption, contributing to a more transparent and accountable system of social services. Furthermore, the article examines how audits enhance overall management within the social services system, offering a framework for evaluating the outcomes of social policies. It discusses how audits enable the assessment of the efficiency of resource allocation and the rationality behind the use of state funding, ensuring that public funds are utilized in a manner that maximizes their impact.