Issue: № 2, 2024
Doi: https://doi.org/10.37634/efp.2024.2.16
The paper examines the peculiarities of financial control and audit in the field of national security, on the basis of the analysis of doctrinal and expert approaches, the directions of organizational and legal support for increasing their effectiveness are determined in the context of reforming law enforcement agencies of Ukraine in accordance with European standards and changing the paradigm of national security protection in the conditions of countering military aggression of the russian federation against Ukraine. The problem of improving the mechanism of financial control and audit in the context of reforming law enforcement agencies is considered as a component of activities aimed at forming a new paradigm of national security, the foundation of which should be an effective system of financial and material resource support, based on effective control mechanisms, built taking into account the need to implement standards of the EU and NATO countries, ensuring compliance with one of the main principles of ensuring national security - matching the costs of countering threats with the financial and economic capabilities of the state. The study takes into account the specific conditions in which law enforcement agencies are being reformed, which include the need to concentrate the main efforts of the State on repulsing military aggression against Ukraine, which began in 2014 in the form of a hybrid war and since 24 February 2022 has moved into the phase of an open full-scale military invasion of the Russian Federation, which in turn causes a huge additional burden on the State budget and partly on local budgets, and is aimed at countering a new range of threats to national security. The paper proposes the main directions and reserves for improving the efficiency of financial control and audit in the field of national security and defence through the introduction of new forms and methods of control, which are an element of the programme-targeted budgeting methodology.
Keywords : national security, security and defense sector, law enforcement reform, hybrid threats, hybrid warfare, armed conflict, financial control, audit, budget program, performance indicators
References:
1. Pavlov D. Theoretical, Legal and Organizational Principles of Ensuring Natural and Technogenic Safety and Implementation of the Civil Protection Function: monograph. Dnipropetrovsk, 2015. 415 p. (in Ukrainian).
2. Pavlov D.M., Azarov Yu.Yu., Chubenko A.H. Organizational and Legal Principles of Ensuring Public Safety in the Context of Technogenic and Natural Emergencies: Monograph. Kyiv, 2014. 150 p. (in Ukrainian).
3. On the National Security of Ukraine: Law of Ukraine of 21.06.2018 No. 2469-VIII. Date of update: 10.02.2024. URL: https://zakon.rada.gov.ua/laws/show/2469-19#Text (in Ukrainian).
4. Chubenko A.H. Theoretical and legal principles of budgetary control over the use of funds in the field of civil defense. Jurisprudence: theory and practice. 2010. № 9 (71). pp. 36–43. (in Ukrainian).
5. Fedosov V., Oparin V., Safonova L. and others. Budget management. Kyiv, 2004. 864 p. (in Ukrainian).
6. Pavlov D., Puhach S. Theoretical, Legal and Organizational Principles for Optimizing the Financial Control and Audit Mechanism in the Security and Defense Sector of Ukraine. Special issue of scientific and professional journal “Journal of the National Prosecution Academy of Ukraine” on the pages of scientific journal “European Science”. 2018. № 4/1(57). pp. 112 – 117.
7. Savchenko L.A. Financial and control law: formation and development: monograph. Kyiv, 2017. 400 p. (in Ukrainian).
8. Budget Code of 08.07.2010. Official Bulletin of Ukraine. 2010. № 59. Art. 2047. (in Ukrainian).
9. State audit in the system of financial control: from the speech of V.I. Kravchenko, the President of the International Institute of Finance. Financial control. 2005. № 2. (in Ukrainian).
10. On state financial control: draft law of 08.02.08 No. 2020. Date of update: 07.01.2024. URL: http://search.ligazakon.ua/l_doc2.nsr/linkl/JF1K400A.html (in Ukrainian).
11. Methodological Recommendations on Conducting Financial Audit by the Accounting Chamber: approved by the decision of the Accounting Chamber dated 22.09.2015 No. 5-5. Date of update: 13.02.2024. URL: http://search.ligazakon.ua/l_doc2.nsf/link1/FN014487.html (in Ukrainian).
12. Chubenko A.H., Pavlov D.M., Derevchuk O.I. Financing of Central Executive Bodies with the Use of Program-Targeted Method (Based on the Materials of the Ministry of Internal Affairs and the Ministry of Emergency Situations of Ukraine): monograph. Kyiv, 2011. 197 p. (in Ukrainian).
13. Nevidomyi V. Audit of financial and budgetary reporting as a challenge for the state and society. Voice of Ukraine. № 165. (in Ukrainian).
14. Pavlov D.M., Zablotska O.Yu., Honcharenko E.M. Theoretical and Legal Bases for Improving the Efficiency of Financial Control and Audit in the Security and Defense Sector of Ukraine. Science and law enforcement. 2018. №1 (39). pp. 168-175. (in Ukrainian).