THE MAIN FEATURES OF FUNCTIONING OF THE BODIES OF THE STATE TREASURY SERVICE OF UKRAINE IN THE CONDITIONS OF THE MARTIAL LAW

Abstract

The article is devoted to urgent issues of functioning of the bodies of the State Treasury Service of Ukraine in the conditions of martial law. The role of bodies of the State Treasury Service of Ukraine in the system of state executive bodies is determined. The peculiarities of the execution of powers by the Treasury of Ukraine and its territorial bodies in a special regime, which is related to the providing of treasury servicing of budget funds and funds of other clients in the conditions of imposing martial law in Ukraine or in certain areas, are clarified. Regulatory acts which are regulating the processes of treasury servicing of budgetary funds and funds of other clients are investigated. It has been clarified that in the conditions of war not all territorial bodies of the Treasury of Ukraine are able to work and fully perform their powers. It has been defined that during the war a priority form of treasury services of spending units and recipients of budget funds and other clients is a remote form of service, which involves the use of the system of remote service (BDO) "Treasury Client - Treasury". The specifics of the priority of payments in the Treasury System on behalf of clients, taking into account the resource security of a single treasury account, are analysed. The problematic aspects of the functioning of the bodies of the State Treasury Service of Ukraine in the context of martial law have been clarified. Proposals for improving the activities of the bodies of the State Treasury Service of Ukraine and improving the treasury servicing of budget funds and funds of other clients are substantiated. It has been suggested to improve the powers of the Treasury bodies by providing: the possibility of verification of justifications of budget spending units regarding the feasibility of expenditures; Prevention under contracts in which suppliers of goods, works or services for budgetary funds are performed by the contractors registered in the temporarily occupied territories. In the conditions of martial law it has been suggested to provide the territorial communities of acquisition of state military bonds. The expediency of transfer to the system of remote service of all spending units and recipients of budgetary funds is emphasised.