scholarly journals Audit of Compliance of Public Procurement: Theoretical and Practical Aspects

2021 ◽  
pp. 90-100
Author(s):  
Nataliya Zdyrko ◽  
Keyword(s):  
Control Function ◽  
Public Procurement ◽  
The State ◽  
International Standards ◽  
Audit Planning ◽  
State Audit ◽  
Compliance Audit ◽  
Internal Sources ◽  
Definition Of ◽  
Procurement System

The purpose of the article is to identify the main elements of the public procurement compliance audit and disclose the practical aspects of its implementation. It was determined that the control function is a priority in the management of public procurement in Ukraine among other functions (planning, organization, accounting, analysis, motivation, regulation). The problem of non-compliance of legislative provision of the state audit with international ISSAI standards due to the lack of compliance audit was identified. The main legislative requirements (general and specific) for conducting the compliance audit were considered. The proposed author's vision of the purpose, tasks, subject, objects and subjects of compliance audit which correlates with international ISSAI standards. The objects of the audit are the activities of the customer (participant) at different stages of the life cycle of procurement items, public resources and the activities of responsible state agencies. The main entities (in accordance with the requirements of international standards) are the state auditor, controlled entity and potential users. The main issues on the directions and objects of compliance audit are detailed. The main issues on the areas and objects of compliance audit were detailed. The stages of compliance audit (planning, carrying out and preparation of reporting documentation) with the definition of control actions at each of them were disclosed. The criteria of legality and validity in the compliance audit (relevance, completeness, reliability, neutrality, clarity, usefulness, compatibility, acceptability, accessibility) were characterized. The internal sources of state audit (including compliance audit) of public procurement at the stage of pre-contractual and contractual procedures in the electronic procurement system, as well as the use of procurement items were described. The methods of state audit of public procurement by the objects of inspection (observation, verification, research, confirmation, analytical procedures) are highlighted.

scholarly journals STANDARDIZATION OF PUBLIC AUDIT OF PUBLIC PROCUREMENT IN UKRAINE THROUGH THE INTRODUCTION OF COMPLIANCE AUDITS

2020 ◽  
pp. 156-174
Author(s):  
Nataliya ZDYRKO
Keyword(s):  
Public Procurement ◽  
The State ◽  
International Standards ◽  
The Public ◽  
Electronic Procurement ◽  
State Audit ◽  
Financial Audit ◽  
Compliance Audit ◽  
Audit Standard ◽  
Procurement System

The independent legislative agency of Ukraine according to the international standards ISSAI in private carrying out of the state audit (including the published purchases) is made. It is established that international practice has identified three components of public audit: performance audit, financial audit and compliance audit. The necessity of standardization of the state audit of public procurements through legislative fixing of audit of conformity is proved. The main objects of compliance audit are proposed: the activities of the customer (participant), public resources and the activities of responsible government agencies. Recommended main directions and procedures for compliance audit for each object and by stages of the life cycle of procurement items. Features of the audit of compliance of redistribution by the customer of various receipts for public procurement are considered. Features of audit procedures for different types of public procurement are identified. The recommended procedure and algorithm for auditing the correctness of determining the subject of procurement from the customer. The main mistakes and violations of the participants, which take place during the audit of compliance with public procurement, have been identified. The peculiarities of compliance audit at the stage of public procurement planning, pre-contractual and contractual relations in the electronic procurement system, as well as at the stage of use of procurement items are highlighted. It was emphasized that the responsible body should regulate issues related to the functioning of the electronic information system, platforms and web portal in the field of public procurement. The key elements of the Public Procurement Compliance Audit Standard (purpose, objectives, subject, objects, subjects, stages, methods, principles) are proposed.

scholarly journals REGULATORY PROVISION OF PUBLIC PROCUREMENT SYSTEM IN THE CONTEXT OF EUROPEAN INTEGRATION OF UKRAINE

Management ◽  
2020 ◽  
Vol 30 (2) ◽  
pp. 75-85
Author(s):  
Lyubov V. Murovana
Keyword(s):  
European Integration ◽  
Social Life ◽  
Public Procurement ◽  
The State ◽  
International Standards ◽  
Systematic Analysis ◽  
National Legislation ◽  
The Public ◽  
Procurement System ◽  
The Impact

Introduction. One of the main directions of Ukraine in international cooperation is the Euro integration process. The main purpose of which is the implementation of national legislation to European standards, with further adaptation and modification in accordance with international rules and regulations.Scientific research hypothesis. Any integration processes are quite complex and time-consuming, but they are necessary to improve the performance of the field in which they take place. Ukraine's European integration is aimed at ensuring the development of the spheres of political, legal, economic and social life of the country, including public procurement system in Ukraine.The purpose of the study is to analyze the impact of integration processes on the current regulatory framework of the public procurement system in Ukraine.Research methods. General and special methods, such as systematic analysis and generalization, were used to determine the state of disclosure of the research problem. The method of comparisons, analogies and systematization was used for the analysis of regulatory documents regulating the sphere of public procurement.Results. On the basis of the author's study of the current state of legal support of the public procurement system in the context of European integration of Ukraine, a gradual distribution of the evolution of national legislation in the field of public procurement to international standards was presented, with its further reformation into the field of public procurement. The basic functions of the institutional structure of the public procurement system are considered and the valid legal acts of the procurement process are summarized.Conclusions. The analysis of the process of reforming the system of "public procurement" in the field of "public procurement" is characterized by a rethinking of the spending units of public funds with the need to approximate national legislation to international standards. For this purpose, a number of normative legal acts have been adopted by the state authorities aimed at accelerating the process of European integration of Ukraine, but some of them require further research and adjustments in order to adapt to national legislation.

FEATURES OF THE STRUCTURE AND SUBJECTIVE COMPOSITION OF CONTRACTUAL RELATIONS WITH THE PARTICIPATION OF JSC «SCIENTIFIC AND PRODUCTION CORPORATION «PRECISION INSTRUMENTATION SYSTEMS»

2020 ◽  
Vol 1 (6) ◽  
pp. 42-46
Author(s):  
S.V. DOROZHINSKY ◽  
Keyword(s):  
Public Procurement ◽  
Legal Regulation ◽  
The State ◽  
Regulatory Framework ◽  
Contractual Relations ◽  
Procurement System ◽  
State Defense

The article discusses the features of procurement in the framework of the state defense order by conducting trade procedures. The analysis shows that the regulatory framework for state defense orders includes both general acts for the entire public procurement system and special acts regulating relations specifically in the field of defense orders. The features of legal regulation in this sphere are determined, first of all, by the defense order specifics, but, primarily, this sphere as a whole is subject to the rules of legal regulation common to the sphere of public procurement.

scholarly journals Social commissioning in the sphere of social services provision

2021 ◽  
Vol 66 ◽  
pp. 113-117
Author(s):  
M.O. Buk
Keyword(s):  
Social Services ◽  
Social Order ◽  
Social Care ◽  
Social Issues ◽  
Public Procurement ◽  
The State ◽  
The Social ◽  
The Law ◽  
Definition Of ◽  
State Regional

This article is dedicated to the analysis of the essential hallmarks of social services procurement. The attention is focused on the absence of the unity of the scientists’ thoughts as for the definition of the term “social procurement”. It has been determined that in the foreign scientific literature the scientists to denote the term “social procurement” use the notions “social contracting”, “social order” and “social commissioning”, and they use these notions with slightly different meanings. Therefore, the notion “social procurement” is defined as: 1) activity of a country; 2) form of the state support; 3) complex of measures; 4) legal mechanism. The article has grounded the expediency of the definition of social procurement in the legal relations of social care as a special legal way to influence the behavior of the parties of the social care legal relations. The publication advocates the idea that social procurement is one of the conditions for the rise of the state and private sectors partnership. The state-private partnership in the legal relations regarding the provision of social services is proposed to be defined as cooperation between Ukraine, AR of Crimea, territorial communities represented by the competent state bodies, self-government bodies (authorized bodies in the sphere of social services provision) and legal entities, but for the state and municipal enterprises and establishments, and organizations (providers of social services) regarding the provision of social services, which is carried out on the basis of an agreement and under the procedure set by the Law of Ukraine “On Social Services” and other legal acts that regulate the social care legal relations. The article substantiates the thesis that the subject of the social procurement is social services and resolution of social issues of the state/regional/local levels in the aspect of the satisfaction of the needs of people/families for social services (state/regional/local programs of social services). It has been determined that the main forms of realization of the social procurement in the social care legal relations are public procurements of social services and financing of the state/regional/local programs of social services. The public procurement of social services is carried out under the procedure set by the Law of Ukraine “On  Public Procurement” taking into account the special features determined by the Law of Ukraine “On Social Services”. The social procurement in the form of financing of the state/regional/local programs of social services is decided upon the results of the tender announced by a client according to the plan for realization of the corresponding target program.

Administrative Procedure and Judicial Review in China

2021 ◽  
pp. 44-46
Author(s):  
Xiaowei Sun
Keyword(s):  
Public Interest ◽  
Judicial Review ◽  
Global Market ◽  
The State ◽  
International Standards ◽  
Administrative Litigation ◽  
The Public ◽  
Administrative Procedure ◽  
Definition Of ◽  
Direct Applicability

This chapter focuses on administrative procedure and judicial review in China. Despite its willingness to adapt to the rules of the global market, China does not accept the direct applicability of international standards in administrative litigation. Judicial review of administration is based on a set of legislative texts and judicial interpretations by the Supreme People's Court. Among these texts, the Administrative Litigation Law regulates the judicial review of administrative acts. There are two lists in its chapter concerning the scope of judicial review: one includes the administrative acts that are open to judicial review, another the acts that are not reviewable. In any case, it is up to the courts to examine the following two combinations of criteria: the degree of the seriousness of the infringement with the definition of the state interest and that of the public interest; and the degree of procedural breach with the definition of the real impact on the rights of the plaintiff. According to Article 76 of the ALL, in the case of annulment and/or declaration of unlawfulness of an administrative act, a court may order the administration to take measures to compensate the damage inflicted on the plaintiff.

scholarly journals Risk-based assessment model of the state and municipal procurement system

2019 ◽  
Vol 110 ◽  
pp. 02090 ◽  
Author(s):  
Elena Karanina ◽  
Ksenia Kartavyh
Keyword(s):  
Public Procurement ◽  
The State ◽  
Assessment Model ◽  
Government Contracts ◽  
Loss Minimization ◽  
Case Scenario ◽  
Public Funds ◽  
The Public ◽  
Funds Management ◽  
Procurement System

Every year, the volumes of funding in the sphere of provision of state and municipal demand increases significantly. Achieving the effectiveness of government contracts is one of the main and “eternal” problems of public funds management. For public procurement to be effective, it is necessary to meet the needs of the relevant actors, i.e. society, the state, and the private sector. In order to make a qualitative forecast of the results of public procurement placement, the development and implementation of measures aimed at improving the public procurement system, it is necessary to assess the current situation of manifestation of risks arising from the procurement of goods, works and services for state and municipal needs. For this purpose, a risk-based model for assessing the system of state and municipal procurement has been developed, which allows disclosing the nature of the risks of the procurement cycle fully and identifying a case scenario for choosing a way to loss minimization.

scholarly journals Modern system of state procurement in ensuring innovative development of economics

2018 ◽  
Vol 11 (3) ◽  
pp. 242-248
Author(s):  
T. S. Kolmykova ◽  
E. V. Semenikhina ◽  
E. A. Alpeeva
Keyword(s):  
Public Procurement ◽  
Great Influence ◽  
The State ◽  
Economic Research ◽  
Federal Law ◽  
The Public ◽  
Modern System ◽  
Innovative System ◽  
Modern Economic ◽  
Procurement System

Public procurement is a category of the modern economic system. They have a great influence on the formation of the innovative potential of the country and the regions. The state has a powerful management impact due to the modern system of public procurement. The state optimizes budget expenditures, minimizes uncontrolled costs, regulates prices for socially and economically important groups of goods. Public procurement is a complex innovative system. It includes elements: planning, formation and carrying out of purchases, the conclusion of the contract, the control of fulfillment of obligations between the customer and the supplier. The procurement system unites relations between authorities, legal and private persons. The process of public procurement is complex. He constantly undergoes changes and additions. According to the current Russian legislation, the procurement of goods, works or services is divided according to the subject matter into two groups: 1) purchases carried out by government customers to ensure state and municipal needs, controlled by Federal Law No. 44-FZ of 05.04.2013, and 2) carried out by certain types of legal entities or corporate purchases, controlled by Federal Law No. 223-FZ of July 18, 2011. State and municipal procurement are a tool for effective impact on the development of the economy. They perform the most important functions: regulative, reproductive, stimulating, social, innovative. Thus, the study of the public procurement system today is a significant and relevant issue in the field of economic research.

scholarly journals Public Procurement as the Object of Audit and Management of the United Rural Territorial Communities in the Context of Decentralization

2021 ◽  
pp. 142-148
Author(s):  
Walery Okulicz-Kozaryn ◽  
◽  
Kateryna Melnyk ◽  
Keyword(s):  
Public Procurement ◽  
General System ◽  
The State ◽  
Economic Feasibility ◽  
Procurement Process ◽  
The Public ◽  
State Audit ◽  
Decision Making System ◽  
Control Procedures ◽  
The Impact

United territorial communities in the context of decentralization are authorized to carry out public procurement at their own discretion. However, additional responsibility reinforces the need to involve the institution of audit as a guarantor of the economic and social feasibility of the process. The purpose of the article is to determine the place of public procurement as one of the objects of the national audit system in order to increase the efficiency of management of united territorial communities. It was found that, despite the improvement of legislative regulation in the sphere of public procurement, the illegal, often “lobbied” use of budgetary funds requires increased control, both from the state and the public, and from the actual administration of the united territorial communities. The theoretical and methodological foundations of the state audit of public procurement were revealed. The directions of improving the state audit of the public procurement process in united rural territorial communities were proposed, while observing the priority of sustainable development goals. The capabilities of the electronic public procurement platform Prozorro were critically assessed. The reasons and prerequisites for the elimination of the corruption component of the public procurement process at the local (united territorial communities) and global (national economy) levels were identified. The need for IT-auditing in the field of legality and economic feasibility of using budget funds in rural territorial communities was proved. The impact of the audit on the general system of information and analytical support of management consists in assessing the effectiveness of activity processes, information processes and control procedures in order to improve the management model of activity and, accordingly, the decision-making system.

scholarly journals PRINCIPLES OF ELECTRONICIZATION OF PUBLIC PROCUREMENT

2019 ◽  
Vol 4 (3) ◽  
pp. 273-281
Author(s):  
Anna SLOBODIANYK
Keyword(s):  
Public Procurement ◽  
Marketing Research ◽  
The State ◽  
Process Efficiency ◽  
Procurement Process ◽  
Economic Agents ◽  
Wide Range ◽  
State And Local ◽  
The Right ◽  
Procurement System

Introduction. In the civilized world, the principles of public procurement are based on austerity criteria; fairness and impartiality of contract award decisions; publicity of the procurement process; efficiency of the procurement process; the importance of accountability. The purpose of the research is to analyze the transfer of the procurement system in electronic format as an effective tool for the goods acquisition, works and services in order to financially support the functioning of state structures to serve public needs, which are maintained mainly at the expense of the state and local budgets. Results. The article deals with the concept essence of «electronic procurement» – that is the newest way of procurement, because it is the passing and controlling in the electronic environment of all stages of the procurement cycle, including marketing research, determining the range of economic agents, procedures for purchasing, placing orders, delivering and paying for them, budgeting and planning for purchases by government agencies. An efficient e-procurement system is highlighted, the key to which is the electronicization of the procurement process, which helps to reduce the operating costs of customers and suppliers; speeding up the procurement process and saving time; a wide range of suppliers; simple and convenient management of the procurement process; clear and transparent access to purchasing information. Conclusions. The electronic public procurement system makes it easier for participants to get started with the state, find the right procurement, submit a bid and win bidding, since all the procurement information is available on the procurement page, and in the change case in the tender documentation, all previous revisions of documents remain in the system, which can be downloaded and viewed. Such transparency of the procedure makes it possible to prevent corruption risks and is a way to develop democratic and open processes in society. Keywords: public procurement, participant, customer, Law of Ukraine "On Public Procurement", tender, auction, public procurement, bidding, open bidding.

scholarly journals The efficiency of electronic public procurement system in Ukraine

2018 ◽  
Vol 7 (3) ◽  
pp. 43-55 ◽  
Author(s):  
Inna Shkolnyk ◽  
Alina Bukhtiarova ◽  
Ludmyla Horobets
Keyword(s):  
Granger Causality ◽  
Public Procurement ◽  
Quantitative Characteristic ◽  
Developed Countries ◽  
The Public ◽  
Long Time ◽  
Legislative Framework ◽  
The Subject ◽  
Definition Of ◽  
Procurement System

Public procurement has been the subject of research for a long time in the work of scientists from both the economically developed countries and those undergoing the transformation of public finances. Their research comes from different points of view, namely from the essence of the definition, the process of their conduct, the problems of the legislative framework to their effective implementation. In addition, the issue of electronic public procurement, which can greatly enhance the transparency of this process and reduce the level of corruption inherent in this area in all countries without any exception, is becoming increasingly relevant in recent times.Based on the conducted analysis, the article proposes the definition of the term of public procurement, defines the principles of public procurement as a controlled subject in the electronic environment of their conduct, and systematizes the basic indicators characterizing the effectiveness of public procurement. Based on the Granger causality method, an analysis of efficiency was performed and the basic indicators determining the level of savings in the public procurement system were determined. It is established that the use of Granger causality in changing the amount of savings in the system of public procurement gives only a quantitative characteristic. For a more complete picture quantitative analysis is supplemented with qualitative parameters.

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