The work is devoted to the development of scientifically grounded proposals for enhancing the theory and improving the methodology and organization of control and analysis of public (state) procurement on the basis of the norms of declaring transparency and accountability for the use of public funds.
The preconditions and directions of development of theory and methodology of control, state audit and analysis of public procurements are justified. The provisions of the EU Directives on fundamental procurement principles are analyzed, the necessity of their full implementation in the normative legislation of Ukraine is proved in order to achieve the desired results of transparency, competitiveness, and non-discrimination in such processes.
The essence of the categories of “procurement using public funds”, “state procurement”, “public procurement” is analyzed and the conclusion on the equivalency of their application for the purposes of normative, scientific and methodological provision of procurement procedures is drawn.
Theoretical framework of the conceptual apparatus of the public procurement control in terms of implementation of the transparency and accountability concepts aimed at informing the public on the cost effectiveness of the spending budget funds on the control results in accordance with the provisions of the international standard of state audit ISSAI 20 “Principles of transparency and accountability” is improved.
It is proved that the extended spectrum of controlling entities and controlled objects, the interaction of control types (types of public audit, monitoring, treasury procurement control, internal audit), extent of coverage, timing and implementation tools of implementing the control and analytical powers using risk-oriented indicators are the components of the control system of state procurement under electronic systems, reflecting its content and formalized methodological component. This lays the foundation for the proposed paradigm of state control of public procurement, which aims to establish compliance with the principles of public procurement as a synthesized mapping of functional management tasks in this area.
The methodology of public procurement analysis is proposed, which contains a system of interconnected cost and quantity indicators of the main components of procurements depending on the volumes and sources of funding, which creates the preconditions for effective management of public funds through the correct choice of the most advantageous proposal and the winner of tender procedures. The author substantiates the expediency of including the Kaiser criterion and the “scree debris” graph in the components of the analysis methodology to determine the number of factors of public procurement, as well as projections of factor loadings of the public procurement procedures indicators on the axis of such factors. This allows identifying and systematizing the structural relationships between the components of public procurement, and analyzing and characterizing the results of procurement activities more deeply.
The scientific and methodological principles for evaluating the effectiveness of public procurement are improved, where the author identifies three groups of indicators: the first group includes indicators used to evaluate the effectiveness of public procurement by customers. The indicators of the second group (the average number of price offers from one participant, the average amount of the bid from one participant, the average number of participants per tender) characterize the activity of participants in public procurement, and the overall risk of public procurement (third group of indicators) is determined using the aggregate risk indicator. The application of this approach will ensure the generation of information to evaluate the effectiveness of public procurement to identify alternative supplier options.
The calculation algorithm of the consolidated index of economic profitability of the procurement subject proposal is introduced, which is calculated on the basis of the taxonomic analysis of the distances of the tender offers characteristics of participants from the vector-standard of the ideal proposal. The use of such a consolidated indicator is an integral part of the proposed scientific and methodological approach to the criterial choice of the most economically advantageous proposal, which provides for rating of participants in public procurement, and will ensure a comparative assessment of the cost effectiveness of procurement.
The stages of monitoring of public procurement and its level of implementation (national, departmental) are identified and proved. The use of risk criteria is proposed on the basis of controllability and evidence of distortion or violation of the legal norms taking into account the specific elements of the electronic procurement system, which will ensure the efficient management of the effectiveness of the announced tenders.
