scholarly journals 4.1. Государственное регулирование проведе­ния государственных закупок с участием аудиторских организаций

2020 ◽  
Author(s):  
E.I. Efremova ◽  
E.A. Fedchenko
Keyword(s):  
Public Procurement ◽  
Financial Statements ◽  
The State ◽  
State Control ◽  
Full Disclosure ◽  
The Public ◽  
Goods And Services ◽  
Customer Information ◽  
Procurement System

The article analyzes the procedure of procurement by the state control bodies with the participation of audit organizations. In recent years, the procurement system has improved in terms of openness and transparency of tenders due to the gradual electronics and innovations in legislation. The public procurement system is used for the acquisition by the state of a wide variety of goods and services, but it is far from perfect in the procurement of specific areas. The system does not provide for full disclosure of customer information for such orders where it is highly desirable, in particular when conducting a tender for the audit of financial statements. These and many other factors may ultimately affect the quality of audit services, which is why it seems relevant to study the control system of procurement from audit organizations and mechanisms to ensure the high quality of the audit.В статье анализируется порядок проведения государственными контрольными органами закупок с участием аудиторских организаций. В последние годы система закупок усовершенствовалась в части открытости и прозрачности торгов благодаря постепенной цифровизации и нововведениям в законодательстве. Система государственных закупок служит для приобретения государством самых различных товаров и услуг, однако она далеко не совершенна при осуществлении закупок в специфических областях. Система не предусматривает раскрытие полной информации о заказчике для таких заказов, в которых это весьма желательно, в частности, при проведении конкурса на аудит финансовой отчетности. Эти и многие другие факторы в конечном итоге могут влиять на качество предоставления аудиторских услуг, именно поэтому представляется актуальным изучение системы контроля закупок у аудиторских организаций и механизмы обеспечения высокого качества проводимого аудита.

scholarly journals The State regulation of Public Procurement in Ukraine in the Context of Reforms and Integration Processes

2021 ◽  
Vol 2 (517) ◽  
pp. 35-40
Author(s):  
O. I. Laiko ◽  
Keyword(s):  
National Economy ◽  
Public Procurement ◽  
State Regulation ◽  
The State ◽  
Added Value ◽  
The Public ◽  
Goods And Services ◽  
International Distribution ◽  
Procurement System ◽  
The Impact

The article is concerned with topical issues of the State regulation of public procurement in Ukraine in the context of reforms and integration processes. The conceptual principles of regulation of the public procurement system have been formulated, taking into account the requirements and challenges of modern processes of reforms of the national economy and the implementation of the European integration vector. The public procurement system is considered as a new institutional unit in the national economy – the market for goods and services to the State-owned institutions and organizations with the involvement of budgetary funds. The significance of the public procurement system for the country’s economy as an environment for financing and implementing entrepreneurial initiatives aimed at creating high-quality goods and services, which is characterized by volumes equal to 15% of GDP, is substantiated. The article is aimed at defining the theoretical-conceptual and applied principles of the State regulation of the public procurement system in Ukraine in the context of efficient implementation of reform goals and taking into account the impact and challenges from the active participation of the national economy in the international distribution of labor in the course of integration processes with the EU countries. The article defines the key directions of the State policy on the regulation of the public procurement system, which include: stimulating the economic development of the entrepreneurial sector and overall economic growth on the basis of sustainability and balance; support for the production of domestic goods and services with high added value; stimulation of production of goods and services using local resources; stimulating the creation by domestic producers of both goods and services of cooperation associations in order to use the opportunities for the distribution of labor to create more competitive products; supporting the formation of an economic basis for the development of territorial and economic entities in the regions of Ukraine. As for the above defined directions of the State regulation of the public procurement system in Ukraine, appropriate measures have been proposed, the implementation of which is expected to contribute to the strengthening of the national economy and does not contradict the provisions of ratified international agreements.

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 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 Public procurement in Ukraine: analysis of advantages and disadvantages

2021 ◽  
pp. 56-60
Author(s):  
O.A. Lahovska ◽  
S.F. Lehenchuk ◽  
S.V. Svirko
Keyword(s):  
Sustainable Development ◽  
Narrow Range ◽  
Public Procurement ◽  
The State ◽  
Government Agencies ◽  
State Budget ◽  
The Public ◽  
Advantages And Disadvantages ◽  
Complex Process ◽  
Procurement System

Public procurement is a complex process. With the help of public procurement, governments and government agencies purchase products, services, work, creating expenditures of the state budget and taxpayers. The purpose of implementing the e-procurement system was to reduce these costs and overcome the corruption component in this area. However, there are still many issues related to the inefficiency of certain components of this system. It is determined that domestic scientists identify a narrow range of benefits of the public procurement system, which is reduced to overcoming corruption and saving budget funds. The domestic scientists identify a narrow range of benefits from the use of public procurement. This is overcoming corruption and saving budget funds. In contrast, the foreign scientists see the public procurement system as an effective tool for sustainable development, innovation. The article analyzes the shortcomings and weaknesses of public procurement at each stage of their implementation, which allows identifying the main areas of improvement of the public procurement system, and summarizes the main advantages.

Challenges in Chilean E-Procurement System

2017 ◽  
pp. 170-202 ◽  
Author(s):  
Guillermo Burr Ortuzar ◽  
Elena Mora Sevillano ◽  
Claudio Loyola Castro ◽  
Catalina Uribe
Keyword(s):  
Public Procurement ◽  
National Development ◽  
Lessons Learned ◽  
Market Regulation ◽  
Public Authorities ◽  
The Public ◽  
Goods And Services ◽  
Market Needs ◽  
Modernization Process ◽  
Procurement System

ChileCompra (CC) is the procurement authority of Chile. Purchases are made independently by the public entities, but CC is responsible for market regulation and management of the electronic platform, where transactions are made. ChileCompra was launched on 2003, within a deep State modernization process which started by the end of the 90s. ChileCompra was born with the mission of generating a substantial change in public procurement, as the previous system was neither responding to market needs nor to the accountability which citizens demanded. The objective was the creation of a transparent, efficient, and – most of all - accessible system, which would create equal business opportunities to companies of all sizes, especially for micro and small ones. ChileCompra manages the public procurement market, facilitating the acquisition of goods and services for public authorities; with high levels of transparency and equal opportunities for every enterprise, especially the smallest ones. Through the electronic platform www.mercadopublico.cl – which is the biggest electronic marketplace in the country – public organizations are connected to suppliers within a transparent and efficient system based on a solid regulatory framework whose governing principles are universality, accessibility, and non-discrimination. ChileCompra is currently a strong system, with high levels of transparency and efficiency. As other public procurement national systems, ChileCompra is now facing second generation challenges, like the strengthening of the public procurement role in the socio economic national development. This chapter focuses on the evolution of the Chilean public procurement system, lessons learned and challenges, and the conditions to make it a complete electronic procurement process.

Reform of the contract system in the sphere of public procurement: illusion of solutions and reality of problems

2021 ◽  
Vol 96 (3) ◽  
pp. 87-95
Author(s):  
E. B. Barabash ◽  
Keyword(s):  
Public Procurement ◽  
Current System ◽  
Regulation System ◽  
Practical Implementation ◽  
The Public ◽  
The Russian Federation ◽  
Quality Of Products ◽  
Procurement System ◽  
Current Stage

The article analyzes the main development of the current stage of the reform of the public procurement system in the Russian Federation, which began in 2013. It is shown that since the beginning of the reform, the Russian procurement regulation system has made significant progress in terms of standardization and simplification of contractual relations, organization of processes and facilities. The experience of practical implementation of the contracting system is considered, the problems that have developed in the field of public procurement to date are identified. It is shown that the problems of organizing public procurement are not limited to corruption and the desire to give large contracts to “their” suppliers. An unresolved problem remains the need to maintain a balance of interests between ensuring procurement efficiency for the customer and providing contractors with competitive access to the competition for contracts. Unresolved this dilemma often turns budget savings into an end in itself, which reduces the effectiveness of the Russian contract system as a whole. The price and quality of products are different scales, which in modern reality are increasingly leaning towards economy. Hard-to-reach and sparsely populated municipalities become especially vulnerable in this struggle. It is shown in the work that the named problems cannot be solved by mere «easing» or «toughening» of the provisions of the law. It is important, while maintaining the foundations of the current system, to focus on finding options that stimulate efficient spending of funds or, at least, prevent the growth of inefficiency in procurement. The conclusion is made about the need for a systematic evolution of the contract system, taking into account regional aspects. To do this, it is advisable to transfer the emphasis in the organization of public procurement from the regulation of the procurement procedures themselves to the formation of incentive (restraint) mechanisms for specific officials involved in the organization of procurement.

The Public Procurement and the Quality of Services: The Case of Moscow Hospitals

2020 ◽  
pp. 118-131
Author(s):  
Margarita  V. Kravtsova
Keyword(s):  
Public Procurement ◽  
Medical Services ◽  
Key Factors ◽  
High Quality ◽  
Factors Affecting ◽  
The Public ◽  
Goods And Services ◽  
The Difference ◽  
Positive Effect

The work is devoted to the search for answers to the question: “Are there any differences in the public procurement of customers who provide services of different quality?”. The article identifies the stages of the hospital procurement process in the contract system and highlights the main customer strategies used in the auction. The results of an independent quality assessment are examined and comparative hospital characteristics with low and high quality rating are conducted. The hospital needs according to the types of purchases and their annual volumes of contracts are analyzed. The advantages of competitive procedures are determined and the key factors affecting the level of competition with possible risks of unreliable execution of contracts are identified. The empirical study is based on the database which includes 5390 contracts of 2 hospitals in Moscow for years of 2011–2017. Using the methods of econometric analysis, in particular, the method of least squares and the difference in the average, the hypothesis is tested the high competition has a positive effect on the quality of medical services. The constructed regression models show that the customer providing high quality services has low competition and small rebates at the auction. At the same time there are more contract terms, delays in the supply of goods and services as compared with the customer providing low quality services. Thus it was found that the underestimation of competition at the auction indicates the desire of the hospital to guarantee a higher quality of medical services to patients while as aggressive bids of participants lead to the supply of poor purchases. The results of the study may be useful for the competent authorities in the development of legal acts for the participants of the contract system in the field of health procurement.

PRINUDNO PRIBAVLjANjE DOBARA I USLUGA SA OSVRTOM NA EKSPROPRIJACIJU (osnovne postavke)

2021 ◽  
pp. 268-289
Author(s):  
Milan Rapajić ◽  
Keyword(s):  
Public Procurement ◽  
Public Law ◽  
The State ◽  
Legal Person ◽  
Historical Aspect ◽  
Private Goods ◽  
The Public ◽  
Goods And Services ◽  
Positive Law ◽  
Legal Nature

In this paper, the author deals with the issue of forced acquisition of goods and services. The topic is approached both according to positive law and from the historical aspect. Attention is paid to various forms of confiscation of property with a special analysis of the process of expropriation of private goods and services. After public procurement, expropriation is the most common type of procurement of goods and services for the benefit of the state or the wider community. Also, expropriation, on the other hand, is a forced way of transferring the property rights of a natural or legal person on immovable property in favor of the state, which is done in the public interest and with compensation (which should be fair). Other coercive ways of acquiring property for the benefit of the state (ie public entities) are: nationalization, confiscation and arondation. However, only expropriation (from the extraordinary measures mentioned in the paper) has a wider application or significance for the regular functioning of the state, ie its public administration. The author (also) looks at the types of forced acquisition of goods and services for their temporary use. Requisition for the needs of the country's defense is of wider significance. Finally, instead of a conclusion, the legal nature of expropriation was pointed out. It is an institute of mixed legal nature - administrative law nature (public law elements) and property law nature (civil law elements). However, its public law elements prevail.

Corruption in Public Procurement in Lesotho

2018 ◽  
Vol 11 (2) ◽  
pp. 397-431 ◽  
Author(s):  
Thato Toeba
Keyword(s):  
World War Ii ◽  
Public Procurement ◽  
Dominant Role ◽  
The State ◽  
Public Officials ◽  
The Public ◽  
Goods And Services ◽  
Legal Enforcement ◽  
Neoliberal Policies ◽  
Political Agents

Abstract Public procurement refers to the acquisition of goods and services by government in order to facilitate the efficient operationalisation of the state machinery. Public procurement however extends beyond transactions to acquire commodities to “the relationship between the state and its suppliers, and between the state and the commodity transaction”. Global political hierarchies, with affluent democracies at the apex, play a dominant role in how states like Lesotho, with little political agency internationally buy and sell commodities and what terms and conditions attach to such transactions. This paper argues that the architecture of public procurement policy in Africa generally and Lesotho specifically is anchored in neoliberalism which emerged as the dominant economic theory globally after the end of World War II. Corruption which is critical in public procurement because of the huge quantities of commodities often being transacted and the volume of money involved in the procurement process. This creates substantial opportunities for public officials with the propensity to be corrupt because of the high profitability attached to these large procurements. According to the director of the Directorate on Corruption and Economic Offences (DCEO), public procurement in Lesotho is the most vulnerable area to corruption and public procurement cases form 99% of corruption cases handled by the DCEO in 2016. The paper argues that he most combative and dictatorial mechanism of the neoliberal approach to anti-corruption and public procurement policies in Lesotho is the lack of consideration for local contexts, particularly when such policies are adopted litereratim. The slow erosion of corruption, particularly in public procurement in Lesotho is testimony to the futility of neoliberal policies in the country. Officials often adopt neoliberal policies disingenuously and masquerade them as actual reform. Alternatively, policies are adopted to comply with foreign aid requisites or to guarantee Lesotho’s place in global trade. At close inspection, the public procurement legal regime reveals weaknesses which are antithetical to the enthusiastic anti-corruption narratives that the Lesotho government performs to appease donors. Political agents in Lesotho often condemn corruption and reiterate a commitment to corruption-free procurement processes, however, overt corruption that permeates all sectors in the country contradicts this narrative. This paper provides an appraisal of the Public Procurement Regulations of Lesotho as anchored in the neoliberal approach. It argues that the socio-political nuances in Lesotho are in fundamental conflict with the neoliberal theory, making legal enforcement of the regulations extremely difficult.

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