INTERNAL CONTROL OF PUBLIC PROCUREMENT OF BUDGETARY INSTITUTIONS

Abstract

The article considers public procurement as a tool that meets the needs of the state in goods, works and services through various types of procurement procedures, among which the main one is open bidding. The dynamics of conducting above-threshold competitive and non-competitive procedures in the Prozoro system is studied. The significant development of procurement through the ProZorro system strengthens the role of the control function. Control over procurement is growing, as one of the main requirements of society is the efficient use of the state's financial resources. The need for professional control over public procurement is constantly aimed at preventing inefficient and illegal use of public funds. The author defines the role of internal control of public procurement as a holistic process aimed at achieving a specific goal, the main objectives and confidence that the activities of the institution are carried out: economically, efficiently and effectively, in compliance with the requirements of the law; ensuring the preservation of resources from losses, preventing inefficient spending of funds. The main types of violations detected during audits and monitoring of public procurement by the State Audit Service of Ukraine are summarised. The article presents the results of monitoring of procurement procedures, which involves an analysis of the customer's compliance with the legislation in the field of public procurement during the procurement procedure, conclusion of the procurement contract and during its validity. The dynamics of monitoring of public procurement as a measure of state financial control, which is characterised by openness and transparency, is highlighted. The author identifies the types of violations in public procurement committed by contracting authorities and the ways to overcome them through the internal control system. The author details the procedure for internal control of public procurement, which includes checking the state of the procurement function and procurement processes, assessing the potential for losses and the need for development; development and implementation of a plan for change and development. A questionnaire for internal control of public procurement is proposed. Ways to improve the organization of internal control of public procurement of budgetary institutions have been proposed. Directions of research for the future are outlined in the part of singling out the fulfillment of contractual obligations and amending the contract.