LEGAL ASPECTS OF PREVENTING THE MISUSE OF BUDGET FUNDS

Abstract

The article is devoted to the analysis of the problems of misuse of budget funds during martial law in Ukraine. The main types of abuses that can occur during public procurement procedures are considered and the main reasons for such illegal activities are analyzed. Special attention is paid to the systematization of recommendations for strengthening financial control over the use of budget funds. The authors summarize that the misuse of budget funds during martial law causes deliberate and careless spending of budget resources for purposes that do not meet the established priorities of defense and security of the country. The article indicates that the inefficient use of budget funds directly affects the defense capability of the state.

It is determined that the misuse of budget funds during martial law not only causes direct material damage to the state, but also has a destructive effect on the morale of society and undermines trust in state institutions.

The authors pay attention to the analysis of regulatory legal acts regulating the use of budget funds. Key problematic aspects are identified and ways to improve the mechanisms of financial control over the use of budget funds in Ukraine are proposed, as well as special attention is paid to the problems of preventing corruption and ensuring the transparency of budget expenditures.

In order to minimize the negative consequences of possible abuses in the use of budget funds, a number of measures are proposed aimed at strengthening and optimizing the system of financial control over the use of budget funds. Measures are proposed to strengthen the responsibility of officials for the misuse of funds, the application of stricter sanctions, which will help reduce the number of budget offenses. The authors substantiate the need for personal responsibility for heads of state institutions for the inefficient use of funds.

It is concluded that the implementation of the proposed measures will contribute to strengthening public trust in state institutions and increasing the overall efficiency of spending in wartime.