Right of the State Audit Service of Ukraine to Administrative Mutual Assistance

Abstract

The purpose of this article is to conduct a comprehensive analysis of the right of the State Audit Service of Ukraine to engage qualified specialists to carry out public financial control measures in systemic connection with the institution of administrative mutual assistance provided for by the Law of Ukraine “On Administrative Procedure.” In order to achieve this purpose, general scientific and special scientific methods were applied. The article outlines problems related to the implementation of Art. 10 of the Law of Ukraine “On the Basic Principles of Public Financial Control in Ukraine” under martial law, staff shortages and declining motivation among state auditors. The article analyzes current legislation and the practice of engaging qualified spe cialists by the State Audit Service on a contractual basis and upon written requests. It has been found that, in its activities, the State Audit Service applies the practice of a simplified understanding of the contractual basis, which is based on non-recognition of the requirements of public procurement legislation and the principles of administrative procedure. Based on an analysis of the relevant governmental procedures, departmental acts of the Ministry of Finance of Ukraine and case law, the internal inconsistency of the specialized legislation on the engagement of specialists, in particular with regard to their status and powers, has been demonstrated. The article examines the statutory construction of the right of an administrative body to administrative assistance, identifies the conditions for exercising this right and the possibilities of its application in the activities of public financial control bodies. The article substantiates the need for a legislative distinction between the mechanisms by which the State Audit Service, under conditions limiting its staffing capacity, engages qualified specialists from executive authorities and state funds, by exercising the right to administrative mutual assistance in compliance with the principle of efficiency of administrative procedure, and qualified specialists from enterprises, institutions and organizations, exclusively on a contractual basis in accordance with public procurement legislation. The article emphasizes the need to introduce safeguards against abuse by the State Audit Service of the right to administrative mutual assistance, in order to preserve its institutional capacity to perform the tasks and functions assigned to.