Zaiets N. Analysis and control of procurement procedures for public funds

The dissertation is devoted to the improvement of theory and development of recommendations on analysis and control of public procurement. The process of the procurement procedures establishment in Ukraine is examined and their evolution is considered, the development stages of the basic conditions for procurement procedures are specified, the necessity of their development in the electronic format is justified. It is proved that the basic principles of the procurement procedures application and their impact on revealing the violations in the field of public procurement is a key control task as the main mechanism for preventing the public money losses. The methodical approaches to the order of control implementation under transition of state purchases to the electronic format are considered. The normative provision of control mechanisms under electronic systems, and modern possibilities of establishing violations during procurement procedures at all stages of the procurement process using open electronic data are investigated. Dissertation suggests considering the purchasing procedures, chosen by the customer, as a controlled object. A detailed review of procurement monitoring as a type of control is performed, and the author’s definition of this process is provided. The grounds for monitoring and their sources of support are investigated as possible mechanisms for application in all types of control in the field of public procurement. The activity of controlling entities in the field of public procurement is considered and their classification according to the scope of authority and in accordance with the types of control in this area is performed. According to the results of the analysis of the procurement procedures’ measures, as an indicator of the procurement efficiency, the methodical approaches to their application in the field of public procurement are justified. The analysis showed that a monetary indicator is the most suitable measure for procurement procedures. It enables estimating the cost index of their efficiency, including the results of contracts and funds spent. It is suggested to use a labor indicator for the tender procedures analysis(loading according to the number and type of procurement procedures conducted by one tender committee). This approach allowed establishing theoretical load in the planning and organization of educational processes in the field of public procurement.