Candidate of Juridical Sciences, associate Professor of Department of Law at Vinnitsa Institute of Trade and Economics of Kyiv National University of Trade and Economics
Candidate of Juridical Sciences, head of sector at The Main Directorate of the State Fiscal Service in Vinnytsia region
LEGAL REGULATION OF ACTIVITIES OF STATE AUDIT SERVICE OF UKRAINE
Background. Reforms in the sphere of state financial control and budget relations in Ukraine should become a priority element in the prevention of offences and the enforcement of the state financial control to the modern requirements, through the optimization and improvement of functions of the State audit service (SASU).
Analysis of recent researches and publications. Ukrainian scientists made a significant contribution to the theoretical development of problems of legal regulation of activities of specially authorized state body in the sphere of state financial control. However, the issue of providing consultation during the control of budgetary relations by public authorities is almost worked out in domestic scientific literature.
The purpose of this article is to study certain problematic aspects of legal regulation of activities of specially authorized state body in the sphere of state financial control – SASU and making the results of a study of proposals to improve the existing financial legislation governing its activities.
Materials and methods. Such normative legal acts as the Budget Code of Ukraine, Laws of Ukraine "On main principles of state financial control in Ukraine"and "On Public procurement", decrees of the President of Ukraine, resolutions of the Cabinet of Ministers of Ukraine, statistical information on the activities of SFI in Vinnytsia region in the course of 2015 and the domestic and foreign scholars became the information base for the study. In the study there were used such methods of research: dialectical, formal logical (analysis, synthesis, deduction and analogy), empirical (description and comparison) and statistical.
The results of the study. Detection of violations of the budgetary legislation is implemented in Ukraine through the use of various methods of state financial control. The legal status of the State auditing service of Ukraine stipulates the implementation of this policy for targeted, efficient use and preservation of public financial resources, fixed and other assets. An important privilege of service in its work of a preventive nature remains an opportunity to provide public authorities and others controlled institutions with the proposals required to consider and recommendations on elimination of reasons and conditions that may lead to the Commission of violations and the occurrence of faults in the operation. One of the important ways of reduction of budgetary offences and increase the level of legal awareness of subjects of such relations may be the introduction of budget consultation.
Conclusion. Legal provision and principles of the SASU activities in the field of counteracting budget offences require substantial improvement towards increasing the role of preventive activities, which can be an introduction to the budgetary legislation of the Institute of budget consultations.
Keywords: state financial control, budgetary legislation, budget offence, the Stateaudit service.