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UDC 351.72
JEL Classification: G28; H83; M42; M48
TRENDS iN THE DEVELOPMENT OF AUDiT OF PUBLiC FiNANCES iN THE CONTEXT
of reforming the system of publíc fínancíal control
® 2018 KRIVTSOVA T. 0., LIADOVA YU. 0.
UDC 351.72
JEL Classification: G28; H83; M42; M48
Krivtsova T. 0., Liadova Yu. O.
Trends in the Development of Audit of Public Finances in the Context of Reforming the System of Public Financial Control
The aim of the article is the theorizing of trends in the development of audit of public finances in the context of reforming the system of public financial control in Ukraine and providing practical recommendations to improve the efficiency of the system of public financial control, taking into account the trends in the development of audit of public finances in Ukraine. In the article there used such research methods as induction and deduction, analysis and synthesis, methods of establishing causation, statistical analysis method. The analysis and research of regulatory legal acts, as well as the results of the activity of the State Audit Service of Ukraine, made it possible to determine the methodology and staffing related directions of reforming the system of public financial control in Ukraine. Measures on the introduction and development of audit of public finances in the activity of public sector bodies and the State Audit Service are planned and the achievements systematized. Based on the analysis of scientific works on the problem and the relevant domestic and international legislation, the classification of audit of public finances as a form of public financial control in the context of reforming the system of public financial control is generalized. There substantiated the directions for increasing the efficiency of the functioning of the system of public financial control, with regard to the trends in the development of audit of public finances in Ukraine. Practical realization of the trends in the development of audit of public finances, determined by the authors of the article, will make it possible to increase the effectiveness of reforming the system of public financial control, which in turn is the determining factor in the reform of the public financial management system, and hence the financial security of the state. In this regard, it is appropriate to focus the further work on studying the best practices of developed countries and world trends in the field of audit of public finances by supreme audit institutions.
Keywords: control, public financial control, audit of public finances, public sector auditing, reform of the system of public financial control, State Audit Service of Ukraine. Fig.: 5. Bibl.: 60.
Krivtsova Tetiana 0. - Candidate of Sciences (Economics), Associate Professor, Associate Professor of the Department of Economic Consulting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine) E-mail: Tetiana.Krivtsova@m.hneu.edu.ua ORCID: 0000-0002-1693-6781
Liadova Yuliia O. - Candidate of Sciences (Economics), Associate Professor, Associate Professor of the Department of Economic Consulting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave, Kharkiv, 61166, Ukraine) E-mail: uliia.liadova@gmail.com ORCID: 0000-0002-7330-764X
УДК 351.72
JEL Classification: G28; H83; M42; M48 ^вцова Т. О., Лядова Ю. О. ТенденцП розеитку аудиту державних фнанав у KOHmeKcmi реформуеання системи державного фшансового контролю
Метою Uiie'i cmammi е теоретичне об(рунтування тенденцш розви-тку аудиту державних ф'нанав у контекстi реформування системи державного ф'шансового контролю в УкраМ та надання практичних рекомендацй щодо пiдвищення ефективностi функцюнування системи державного ф'шансового контролю з урахуванням тенденцш роз-витку аудиту державних фiнансiв в УкраЫ. В статт'> використано так методи досл'дження: шдущи та дедукцП, анал'зу та синтезу, причинно-насл'дкового зв'язку, статистичного анал'ву. Анапа i дотдження нормативно-правових акт'в, а також результат'в д'тльност'! Державноi аудиторськоi служби Украши дозволив визначити мето-дологiчний та кадровий напрями реформування системи державного фшансового контролю в Украiнi. Систематизовано здобутки та на-мiчено заходи стосовно впровадження та розвитку аудиту державних фiнансiв у д'тльност'! оргатв державного сектора та Державноi аудиторськоiслужби. В результат'> анал'зу наукових праць, втчизня-ного та мiжнародного законодавства узагальнено класифкацт аудиту державних фшанав як форми державного фшансового контролю в контекст'>реформування системи державного фшансового контролю. Об(рунтовано напрями пiдвищення ефективност'> функцюнування
УДК 351.72
JEL Classification: G28; H83; M42; M48 Кривцова Т. А., Лядовая Ю. А. Тенденции развития аудита государственных финансов в контексте реформирования системы государственного финансового контроля
Целью данной статьи является теоретическое обоснование тенденций развития аудита государственных финансов в контексте реформирования системы государственного финансового контроля в Украине и предоставление практических рекомендаций по повышению эффективности функционирования системы государственного финансового контроля с учетом тенденций развития аудита государственных финансов в Украине. В статье использованы следующие методы исследования: индукции и дедукции, анализа и синтеза, причинно-следственной связи, статистического анализа. Анализ и исследования нормативно-правовых актов, а также результатов деятельности Государственной аудиторской службы Украины позволили определить методологическое и кадровое направления реформирования системы государственного финансового контроля в Украине. Систематизированы достижения и намечены меры по внедрению и развитию аудита государственных финансов в деятельности органов государственного сектора и Государственной аудиторской службы. В результате анализа научных трудов, отечественного и международного законодательства была обобщена классификация аудита государственных финансов как формы государственного финансового контроля в контексте
системи державного фнансового контролю з урахуванням тенденцй розвитку аудиту державних ф'нанав в УкраЫ. Практична реал1зац1я визначених тенденцш розвитку аудиту державних фшанав дозволить тдвищити ефектившсть реформування системи державного ф'шансового контролю, що е одмею з визначальних складових рефор-ми системи управл'шня державними фнансами, а отже, i фнансовоi безпеки держави. У зв'язку з цим подальшi розробки мае сенс зосеред-ити на вивченн провдного досвду розвинутих кралн свту та свто-вих тенденцш у сферi здйснення аудиту державних фшанав вищими органами аудиту.
Ключов'! слова: контроль, державний фшансовий контроль, аудит державних фнанав, аудит державного сектора, реформування системи державного фшансового контролю, Державна аудиторська служба Украни. Рис.: 5. Ббл.: 60.
Kpiвцова Тетяна Олександрiвна - кандидат економчних наук, доцент, доцент кафедри економнного консалтингу, Харювський нацональний економiчний ушверситет iм. С. Кузнеця (просп. Науки, 9а, Харт, 61166, Украна)
E-mail: Tetiana.Krivtsova@m.hneu.edu.ua ORCID: 0000-0002-1693-6781
Лядова Юл'т Олександрiвна - кандидат економiчних наук, доцент, доцент кафедри економмного консалтингу, Харювський нацональний економiчний ушверситет iм. С. Кузнеця (просп. Науки, 9а, Харт, 61166, Украна)
E-mail: uliia.liadova@gmail.com ORCID: 0000-0002-7330-764X
реформирования системы государственного финансового контроля. Обоснованы направления повышения эффективности функционирования системы государственного финансового контроля с учетом тенденций развития аудита государственных финансов в Украине. Практическая реализация определенных авторами статьи тенденций развития аудита государственных финансов позволит повысить эффективность реформирования системы государственного финансового контроля, которая является составляющей реформы системы управления государственными финансами, а значит, и финансовой безопасности государства. В связи с этим дальнейшие разработки имеет смысл сосредоточить на изучении передового опыта развитых стран мира и мировых тенденций в сфере осуществления аудита государственных финансов высшими органами аудита. Ключевые слова: контроль, государственный финансовый контроль, аудит государственных финансов, аудит государственного сектора, реформирование системы государственного финансового контроля, Государственная аудиторская служба Украины. Рис.: 5. Библ.: 60.
Кривцова Татьяна Александровна - кандидат экономических наук, доцент, доцент кафедры экономического консалтинга, Харьковский национальный экономический университет им. С. Кузнеца (просп. Науки, 9а, Харьков, 61166, Украина) E-mail: Tetiana.Krivtsova@m.hneu.edu.ua ORCID: 0000-0002-1693-6781
Лядовая Юлия Александровна - кандидат экономических наук, доцент, доцент кафедры экономического консалтинга, Харьковский национальный экономический университет им. С. Кузнеца (просп. Науки, 9а, Харьков, 61166, Украина) E-mail: uliia.liadova@gmail.com ORCID: 0000-0002-7330-764X
Under modern conditions, the socio-economic development of Ukraine occurs against the background of overcoming the financial and political crisis and is accompanied by a large number of threats and challenges due to the accelerated globalization of the world economy, changes in the forms of control of both finances in general and public finances in particular. Thus, today one of the priority directions of the national financial policy is the reform of public financial control (hereinafter referred to as "PFC") in order to form an efficient and effective system of PFC [1-5]. To achieve this goal, there taking place an active implementation and development in the activities of all bodies in the public sector and those exercising control of public finances of such an innovative form of public financial control as audit of public finances (hereinafter referred to as APF) [6-22]. As the experience of developed countries shows, this makes it possible to increase the efficiency of using, first of all, public financial resources and property, provide society with high-quality social services, achieve openness of government authorities and public sector bodies [23-31].
In Ukraine, despite the imperfection of the system of PFC and the ongoing reforms in the field under investigation, there are also all signs that the reform of the PFC system is effective and carried out in the development direction set by the government of the country. This is proved by significant achievements in the sphere of, above all, APF as a progressive form in the system of PFC (which also complies with all norms and standards
in the context of the vector of development of the country as a whole and the system of PFC in particular directed towards the European integration) due to the active actions of the Accounting Chamber of Ukraine (as the supreme institution that conducts audit of public finances, which so far, unfortunately, is not enshrined in the Constitution) and the State Audit Service of Ukraine [6; 7; 10; 12-14]. As of today, the results of the activities of the State Audit Service, which is entrusted by the legislators the main functions of implementing APF at all levels of activities of public sector bodies and assessing its development in the system of public internal financial control (hereinafter referred to as PIFC), are impressive. PIFC is control concentrated in hands of government authorities (mainly executive ones), ministries, organizations, and institutions that are subordinate to them. Thus, based on the results of 2017, it can be asserted that in Ukraine the state of PFC in general and such its key component as PIFC in particular is satisfactory -there were developed and adopted a number of normative legal acts and other documents ensuring the further development and effective functioning of the system of PFC in Ukraine due to the introduction of APF at the lower levels of activity of government authorities (thanks to the decentralization of public administration) and the development of APF at the highest levels of activity of public authorities and in activities of PFC bodies [32]. The core document is the approved Government's Medium-Term Priority Action Plan to 2020, in which the issues
of improving the system of PFC through active implementation and development of APF as a progressive form of PFC are considered in a separate section (Order of the Cabinet of Ministers of April 3, 2017 No. 275) [33].
Research on issues related to control of public finances is highlighted in works of such domestic and foreign authors as V. Basantsov, A. Visser, L. Dikan, G. Dmytrenko, S. Zubilevych, L. Ivashova, L. Klets, R. de Koning, A. Lyubenko, O. Mylost-nykh, N. Mykhailova, Ye. Mnykh, J. Moser, T. Pozhar, R. Rud-nytska, O. Skorba, Yu. Slobodianyk, I. Stefaniuk, B. Siurkalo, L. Trofimova, A. Khmelkov, I. Chumakova, O. Shevchuk, and others [28-31; 34-54]. In works of the scientists, the issues of forming the theoretical bases for APF, problems of and prospects for reforming the system of PFC in Ukraine are mainly considered. However, the issue of determining trends in the development of APF in the context of reforming the system of PFC has not been sufficiently studied yet.
All of the above determines the relevance and timeliness of the chosen research area, its aim and task.
The aim of the study is the theorizing of trends in the development of audit of public finances in the context of reforming the system of public financial control in Ukraine and providing practical recommendations to improve the efficiency of the PFC system, taking into account trends in the development of audit of public finances in Ukraine. According to the aim, the following tasks are set: to determine the directions for reforming the system of public financial control in Ukraine; analyze the current state of reforming the PFC system in Ukraine, the state of implementing and developing APF in activities of bodies in the public sector and those exercising control of public finances; reveal trends in the development of PFC; generalize the classification of APF as a form of PFC in the context of reforming the system of PFC, taking into account the domestic practice of organizing APF and the requirements of international law; substantiate the directions for increasing the efficiency of the functioning of the PFC system, taking into account the trends in the development of audit of public finances in Ukraine.
Thus, first of all, it should be noted that the development of public finance management in Ukraine is accompanied by a comprehensive reform of the PFC system in two directions: methodology related and staff related ones.
The methodology related direction in the reforming of the PFC system involves improving the mechanisms for conducting control procedures, in particular:
■ strengthening the role of APF (expanding its types and forms, taking into account international experience) in order to improve the effectiveness of managing public financial resources as well as preventing misconduct in the financial and budgetary sphere;
■ cardinal reforming of the inspection function, increasing its effectiveness as a tool to identify and document offences involving fraud and establish interaction with OLAF (the European Commission's mission on combating fraud, which is to protect the EU's financial interests);
■ improving control in the field of public procurement, mainly through modernization of the mechanism for monitoring public procurement.
The staff related direction in the reforming of the PFC system is characterized by the introduction and constant modernization of the system for professional development of employees of the State Audit Service of Ukraine at the central, regional and local levels. It should be mentioned that an effective model for developing and preparing highly qualified staff in the sphere of PFC has already been created, which is marked by the use of innovative forms and methods of training (conducting workshops, distance training, attracting international technical assistance, etc.).
It is worth noting that the above mentioned measures are being mainstreamed into activities of PFC bodies, and constantly improved and modernized taking into account domestic achievements and international best practices.
The PFC system has a rather powerful structure, and the leading role in it belongs to PFC bodies in Ukraine, in particular the State Audit Service. The carried out analysis of activities of the State Audit Service [59; 60] made it possible to conclude that there is an annual increase in the number and extent of the violations revealed, the most common of which are illegal expenditures of budgetary funds due to paying an inflated cost for works performed or services rendered; inappropriate use of money loans, international loans; underestimation of the amount of income in the general or special budgetary fund; illegal payments of wages to individuals (benefits and subsidies, compensations, pensions, stipends) overstating the actual cost of goods, works, or services; shortage of funds and material values.
These violations are detected primarily in the course of conducting control of budgetary institutions. The analysis of the State Audit Service's performance over the past five years shows that budgetary institutions present a significant share in the total number of enterprises, institutions, and organizations of the public sector in which financial violations were identified by the State Audit Service of Ukraine.
Therefore, activities of budget institutions in Ukraine are first to require a reliable preliminary and current PFC, since preliminary and current PFC will allow not only to reveal violations, the number of which increases year by year, but to ensure a timely prevention of their commission as well. Thus, reforming the PFC system towards introducing the current control in the form of APF demonstrates a positive trend.
It should be added that the analysis of the current state of PFC in Ukraine enabled identifying certain trends in its implementation, first of all, in the public and municipal sectors of the economy. In particular, the legislative support for reforming the PFC system as well as the results of the work of supervisory authorities indicate that the priority direction in the PFC development is the introduction of preliminary and current control, which manifests itself through public internal financial control. Undoubtedly, the fact that PFC today is most often fiscal in nature, i.e., provides for punishing perpetrators for violations and charging them with fines, is rather negative.
This thesis is confirmed by the fact that in the structure of control activities of the State Audit Service the number of audits conducted (in 2017 - 1800 audits and inspections of financial and material resources for the amount of UAH428.6 billion) significantly predominates, while the number of conducted APF, which are not aimed at detecting of and punishing for commit-
ting violations but at developing recommendations and taking measures on their prevention, is very small (in 2017 - 287 public financial audits were conducted, the examination covered almost UAH63.9 billion of financial resources) [32; 59; 60].
The mentioned shortcomings in the functioning of the PFC system in Ukraine can be eliminated by reforming the existing system of PFC, namely by consolidating the positions of such a progressive form as APF and accelerating the development and alignment with the European requirements of such a key element of the PFC system as public internal financial control.
Moreover, the existence of sufficiently well-founded scientific developments in the construction and operation of the domestic PFC system is worth noting. Since the basis for the concept of the modern PFC system is results of research of achievements of modern practice as well as domestic and foreign experience obtained with the use of the systems approach
Fig. 1 presents the groups of factors affecting the current national PFC systems in foreign countries, as well as consequences of the influence of the factors on the organization of a PFC system for their possible further use in Ukraine.
The phenomena shown in Fig. 1 are inherent in the domestic practice of developing the PFC system in general and APF in particular.
Though, it should be noted that there is a certain inconsistency of the terminology used by scientists and practitioners in Ukraine with that defined by basic documents of the EU in the field under investigation [38]. The main areas of the inconsistency of the terminology in the sphere of APF are shown in Fig. 2.
The described situation is explained by the development history of the concept of "audit of public finances" in the legislation that regulates issues related to auditing in the public sector in Ukraine. For example, in Ukraine, the concept of "audit"
as a form of control of public financial resources was for the first time enshrined in the Budget Code in 2001.
Following the development history of the concept of "APF" within the domestic legal framework, the year of 2005 should be noted, when the Verkhovna Rada adopted the draft Law of Ukraine "On Management of State Property" [36]. However, in this legislative act, the progressive form of PFC under study was defined as "public audit". The adopted document defined it as a form of control of public finances that could be exercised only by bodies of the public control and audit service. In addition, this legislative act enshrined that public audit is aimed at ensuring legality and effectiveness of the use of budgetary funds, state property by subjects of the public sector of the economy. The next stage in the development history of the concept of "audit of public finances" in the Ukrainian legislation that is worth mentioning is the Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine on the Prevention of Financial Violations, Ensuring Effective Use of Budgetary Funds, State and Communal Property" adopted in 2005 [55]. This Law was legally enshrined and defined the concept of "public financial audit" was defined. This allowed differentiating between various types of audit as a form of financial control carried out in the public and non-public sector of the economy. Therefore, it was also determined that these two different types of audit would be regulated by different legislation. Thus, according to the considered Law, it became possible to distinguish two types of audit depending on the subject that conducted it, namely, non- public and public audit. But the latter type of audit got a narrower name - "public financial audit". Non-public audit is a type of audit that involves income-generating activity of an enterprise. Public audit is a type of audit that does not involve commercial activity and is carried out by PFC bodies, which are recognized as such by the current legislation and the main tasks of which are to maintain financial and budgetary discipline in the public sector, ensure a lawful and
The growth of economic interdependence of countries of the world, increase in the number and types of transnational operations
Phenomena in the organization of the PFC system
- r
1. Standardization of the system and mechanisms of PFC
2. Independence of control bodies
3. Integrity of the control system, eliminating duplication of individual functions
4. Transparency of control measures
5. Introduction of the methodological principles of independent auditing in the activities of subjects of PFC
6. Accountability and responsibility of the PFC bodies to society
1.
.1
The need to combat
international
terrorism
The strengthening of the processes of globalization, which determines the alignment of national accounting, reporting, and audit systems in accordance with international standards
The strengthening of the role of civil society and increasing of its involvement in the mechanisms for monitoring activities of government structures
Fig. 1. Factors influencing the organization of the system of PFC in foreign countries
Source: generalized by the authors based on [23-31; 58]
Fig. 2. The main areas of inconsisten
Source: generalized by the authors based on [5-31; 38; 57]
effective law formation and use of public financial resources and property. Approaches to defining the main principles and features of these two types of audit in each state are very different and depend mainly on the structure of the state, historical features of its development, specifics of the organization of economic and legal relations, etc. [50].
As for economic science, it should be noted that today there are a lot of developments regarding the interpretation of the concept of "public finance audit" [35; 36; 38; 39; 46-48; 50]. Thus, according to the authors, the opinion of B. Siurkalo is of interest. He defines APF as a form of PFC aimed at preventing financial irregularities; ensuring effective use of budgetary funds, state and communal property; providing accounting correctness; forming reliable financial reporting by such entities as budgetary institutions, state enterprises, as well as business entities that receive public funds [50].
Based on the conducted study, the authors propose to interpret the concept of "audit of public finances" as follows: "APF is a form of PFC carried out by APF bodies (fixed at the legislative level in the state) by inspecting activities (mainly financial and economic ones) of bodies in the public sector, aimed at expressing independent professional judgment by public auditors on activities of public sector bodies, effectiveness of their internal control, reliability of the budgetary and financial reporting as well as providing recommendations on improving the efficiency of the use of public financial resources".
The proposed definition differs from the existing ones in underlining the purpose of APF implementation with regard to the latest trends in the development of APF; determining the subordination of APF to the general PFC system.
In the modern practice of bodies exercising control of public finances that have been quite frequently using such form of PFC as APF in the context of reforming the PFC system, the priority direction of development is the introduction in activities of central and local government authorities as well as in activities of other public sector bodies of PFC or internal audit of the public sector (this is the way this type of the studied form of PFC is defined in the International Standards of Supreme Audit Institutions issued by INTOSAI) [19-22; 24].
Inspection (in the form of audit) also remains in the domestic practice of implementing PFC, but the purpose of this form of control (despite the fact that the latter continues
the terminology in the field of APF
to detect violations in the budget process) is to identify fraud. So, for example, during 2017, under conditions of shifting the priorities in the activities of PFC bodies to preventing violations in the financial sphere, there ensured an increase in the share of audits in the total number of events concerning PFC from 10.3 % to 13.2 % [32]. Taking into account the current legislation and the existing theoretical background in the field of APF, depending on the goal, tasks, subject area of PFC, we can single out internal audit in the public sector and public financial audit.
Thus, as evidenced by the statistics obtained from the reports of the State Audit Service of Ukraine [15-18; 59; 60], in 2017 the internal audit in the public sector was presented by financial audit, compliance audit, and performance audit, while public financial audit - by public financial audit of the execution of local budgets, public financial audit of the execution of budgetary programs, public financial audit of business entities in the public sector of the economy, and public financial audit of individual economic operations. Fig. 3 shows the number of public financial audits of the State Audit Service conducted in different areas during 2017.
Therefore, PFC bodies when reporting on APF, include the following areas: regarding internal audits - financial, compliance, and performance audit; regarding public financial audits: public financial audit of the execution of local budgets, public financial audit of the execution of budgetary programs, public financial audit of business entities in the public sector of the economy and public financial audit of separate economic operations. But the mentioned areas of APF are general and take into account such features as frequency of auditing, the subject area and objects of its conducting, etc. Such conclusions are also based on studies of the previous authors [56], where an attempt was made to classify APF.
With regard to the abovementioned, the authors attempted to present a generalized classification of APF as a form of PFC in the context of reforming the PFC system (taking into account the domestic practice of APF organization and the requirements of international law) (Fig. 4).
As can be seen from Figure 4, the proposed classification takes into account all the main directions for auditing public finances by the State Audit Service of Ukraine and government authorities (see Fig. 3 - internal APF). Speaking about
45
189
60
|\\| The number of public financial audits of the execution of local budgets
p=| The number of public financial audits of the execution of budgetary programs
Y/\ The number of public financial audits of the activities of business entities in the public sector of the economy
p7] The number of public financial audits of individual business transactions
Fig. 3. The number of public financial audits carried out by the State Audit Service of Ukraine by different areas, 2017
Source: based on [59]
Audit of Public Finances
(public sector auditing according to INTOSAI)
Subject
Internal APF - departmental (on the part of the State Audit Service and government authorities)
External APF - carried out by supreme control institutions (on the part of the Accounting Chamber of Ukraine)
Object
Financial audit
Financial statement audit Compliance audit
Subject area
- Public financial audit of the execution of local budgets (only on the part of the State Audit Service)
- Public financial audit of the activity of business entities in the public sector of the economy (only on the part of the State Audit Service)
Performance audit
Audit of the activities of controlling bodies Audit of the use of financial resources
Public financial audit of the execution of budgetary programs (only on the part of the State Audit Service)
Public financial audit of individual business transactions (only on the part of the State Audit Service)
Fig. 4. Classification of APF as a form of PFC in the context of reforming the system of PFC in Ukraine
Source: suggested by the authors taking into account the domestic practice of APF organization and the requirements of international law
the Accounting Chamber of Ukraine and considering it as the supreme institution of APF in the country (see Fig. 3 - external audit of public finances), it should be noted that the Law of Ukraine "On the Accounting Chamber" (2016) determines that the Accounting Chamber of Ukraine carries out two types of APF - financial audit and performance audit [10]. In addition, in Figure 3 authors attempted to determine subtypes in the main types of APF as a form of financial control, depending on the entity under audit. Regarding financial audit, it covers financial statement and compliance audit. As for performance audit (as a more progressive type of audit in developed countries of the
world), it is audit of activities of controlling bodies and expenditure of financial resources. Furthermore, it should be noted that the competence of the Accounting Chamber of Ukraine extends to auditing the funds of the State Budget of Ukraine, so the content of each of the subtypes of the external APF in the context of any of the proposed groups can be changed.
It is also important to mention one more trend in the development of APF against the background of the globalization of financial relations: unification of the rules and principles of APF operation worldwide due to the development of the International Standards of Supreme Audit Institutions (INTOSAI) [24].
Fig. 5. The goals, tasks and functions of APF as a form of PFC in the context of reforming the PFC system
Source: suggested by the authors taking into account the domestic practice of APF organization and the requirements of international law
In this context, it makes sense to clarify the purpose of APF, which, in the opinion of the authors, is in expressing independent professional judgment on the part of bodies conducting APF on financial and economic activities of or economic support for public sector bodies, effectiveness of the internal control of the latter and financial reports as well as in providing recommendations to improve the efficiency of using public financial resources and the effectiveness of activities of controlling bodies in the public sector [38] (Fig. 5).
Thus, the proposed by the authors specified goal of APF, with consideration for the requirements of international law, allows to determine the tasks that should be solved in the process of introducing and developing APF as a form of PFC under current conditions of reforming the system of PFC in Ukraine. Depending on the goal, APF performs a number of tasks that are grouped by their features and form the functions of APF, as shown in Figure 5.
As regards the subject area of APF, which also broadens the understanding of the APF development trends, then, according to the authors, it should include the following: activities of government and public agencies, enterprises and organizations that receive public financial resources and, hence, activities of public sector bodies.
In addition, it should be taken into account that functional activities or activities to ensure the execution of budgetary programs of the mentioned bodies in the public sector of the economy are carried out through using public finances, state property, other assets, and liabilities owned by the state. Economic efficiency, productivity and effectiveness are the main criteria for APF.
Conclusion. Finally, it is advisable to point out the importance of the introduction and development of APF as a
component of the PFC system in Ukraine, which is confirmed by the significant achievements of developed countries, as well as by large experience in the domestic theory and practice of PFC. Since, the unified framework of the single APF system, according to the authors, ensures the legitimacy of actions of government authorities through transparency, openness, and accountability of these bodies to the society. Moreover, the development of APF contributes to the stable functioning of government authorities, as well as stabilizes the socio-political situation in the country, which is based on the public interest considerations in the monitoring of activities of government authorities and relevant officials. Thus, the positive trends in the development of APF as a form of PFC in the context of reforming the PFC system in Ukraine are a prerequisite for the transition to an innovative type of socio-economic relations in Ukraine.
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