Accounting, analysis and control of purchase of goods, works and services to ensure the activities of Kamyanka-Buzka City Council
Students Name: Zborovskyi Andrii Volodymyrovych
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: full
Academic Year: 2020-2021 н.р.
Language of Defence: ukrainian
Abstract: Zborovskіy A.V., Yaremko I.Y. (supervisor). Accounting, analysis and control of purchase of goods, works and services to ensure the activities of Kamyanka-Buzka City Council. Master’s thesis. - Lviv Polytechnic National University, Lviv 2020. EXTENDED ABSTRACT In the activities of budgetary institutions, the procurement of goods, works and services is a complex and lengthy process that requires certain knowledge and proper legislative regulation. Properly organized accounting of procurement in budgetary institutions is the key to balance, efficiency and targeted use of financial resources [1]. Public procurement is one of the main factors influencing the size of the state budget, so the process of their implementation should be clearly organized, controlled and properly accounted for in the budget institution [2]. It is clearly not possible to single out the priority application of a certain procedure to a particular subject of procurement, so it makes sense to consider public procurement for accounting purposes as a complex object of accounting, including the subject of procurement and procurement procedure [3]. Study object: accounting, analysis and control of procurement in budgetary institutions. Scope of research: the organization and methods of accounting, analysis and control of the purchase of goods, works and services to ensure the activities of Kamyanka-Buzka City Council. Goal of research: to summarize the theoretical, regulatory, legal, methodological and practical aspects of accounting, analysis and control of procurement in budgetary institutions, as well as the formation of a number of proposals and recommendations for improvement in this area on the example of Kamyanka-Buzka City Council. Research results. According to the results of the study, the main and most important procedure for the purchase of Kamyanka-Buzka City Council is open bidding. They are conducted through the electronic procurement system "Prozorro". Public procurement is carried out at the stages of preparation for the procurement process, passing the tender procedure, concluding procurement contracts, execution and control over the process. It is determined that the organization of the analytical process should ensure the timeliness and quality of informed decisions through the interconnectedness, comparability and alternativeness of its indicators that characterize the public procurement process [4]. Control of public procurement is carried out by documentary and factual analysis of compliance with budgetary legislation on public procurement at all stages of the procurement process and provides strict compliance with the principles of procurement, maximum savings and efficient use of budget funds, openness and transparency of procurement procedures at all stages. participants, non-discrimination. To submit an application for participation in the tender, the Kamianka-Buzka City Council prepares all documents specified by law. Settlements with suppliers and contractors of Kamyanka-Buzka City Council for the received goods, performed works and rendered services are carried out on the basis of documents from suppliers. In accounting, such calculations are made on the accounts specified in the chart of accounts for budgetary institutions on sub-accounts defined in the accounting policy. The study found that many public procurement controls relate to audits and audits conducted by the Audit Service, the Accounting Chamber, and departmental auditors. At the same time, today there is no normative document that would clearly establish the powers, functions and tasks, as well as the status and scope of competence of these bodies. In addition, the implementation of the powers of each of the services is regulated by various legal documents, the provisions of which are often contradictory and do not provide a systematic state control of public procurement [5]. The above leads to duplication of control in the inspections of the same budget institutions on the same issues, which does not contribute to the rapid elimination of shortcomings identified by their results. Legislative changes on public procurement of budgetary institutions did not solve the problems of the process: distortion of competition, as all suppliers are allowed to auction, concealment of tenders, due to division of the subject of procurement into parts, procurement at the lowest prices are not provided, fictitious grounds for cancellation of bidding to win "necessary" participant improper preparation for tenders by participants, abuse by customers of the freedom to select suppliers. In order to eliminate the above shortcomings, it is necessary to gain experience in the legal regulation of public procurement in the countries of the European Union. Keywords: budgetary institutions, accounting, analysis, control, procurement, public bidding. References. 1. Didyk, AM, Lemishovsky, VI (2018). Budgetary institutions: accounting and taxation, personnel and salary, reporting. Lviv: Western Audit Group LLC, 1200. 2. Topolenko, NM (2016). Features of public procurement accounting in budgetary institutions. Electronic magazine "Market Infrastructure", 2, 119-127. 3. Psyota, V.O. (2019) Public procurement as a complex object for the needs of management accounting in the public sector. Economics, Management and Administration, 3 (89), 145-152 DOI: https://doi.org/10.26642/jen-2019-3(89)-145-152. 4. Parasiy-Vergunenko, IM (2017). Analysis of public procurement: methodological and practical aspects. Scientific notes of the National University "Ostroh Academy". Economics Series, 7 (35), 65–71. 5. Falco, Yu. V. (2014). Institutional modernization of financial control mechanisms in the public procurement management system in Ukraine. Bulletin of the National Academy of Public Administration under the President of Ukraine, 3., 78-83.