AUDIT ITS EFFECTIVENESS IN THE SPHERE OF PROCUREMENT OF GOODS, WORKS AND SERVICES FOR STATE AND MUNICIPAL USE

Abstract

Abstract: at the present stage one of the main purposes of the state is the creation of an effective system of resource management of the country, including control over public finances, management of the property of state, regional and municipal structures. Based on this, the problem of organizing and conducting an audit (control) over the efficiency and appropriateness of spending budget funds in the framework of procurement activity is becoming increasingly important. Expenditure of budget funds for public procurement is controlled by the state through the performance audit to determine and timely eliminate the causes of revealed deviations, violations and shortcomings of the contract system in the procurement sphere. The article examines various aspects of assessing the effectiveness of the contract system from the point of view of both normative regulation of audit in the procurement sphere and the practical aspect the stages of the audit are described in detail and the criteria for evaluating the effectiveness of the procurement system of the audit object are systematized. Discussion: Performance audit is characterized not by an accounting approach, but by a market approach in assessing the final results, the main elements of which are the efficiency, efficiency and effectiveness of public spending. The control and accounting bodies check, analyze and evaluate the information for its legitimate appropriateness, validity and timeliness, efficiency and effectiveness of budget expenditures incurred for purchases under planned, signed and executed contracts. Results: the place of efficiency audit in the system of state financial control is determined, the stages of the audit of the public procurement system are delineated, the performance audit indicators of the budgetary institutions in the sphere of procurement of goods, works, services for provision of state and municipal needs are summarized and systematized.