Subjects of Counteraction to Budget Legislation Violations
Abstract
The article analyzes the concept of "counteraction to budget legislation violations" and identifies the subjects of such counteraction. It is noted that counteraction to violations of budget legislation involves the activities of authorized entities to formulate public policy in this area (with the definition of coordination mechanism), prevention (detection and neutralization of causes and conditions), detection and termination of budget torts, liability and elimination of negative consequences from their commission. It is proposed to consider the Verkhovna Rada of Ukraine, the President of Ukraine, the Cabinet of Ministers of Ukraine, budget control bodies (Accounting Chamber, Ministry of Finance of Ukraine, local financial bodies, bodies of the State Treasury Service of Ukraine, bodies of the State Audit Service of Ukraine), law enforcement bodies(National Police, National Anti-Corruption Bureau of Ukraine, State Bureau of Investigation, Security Service of Ukraine, Tax Police, Prosecutor's Office) and courts as subjects of counteraction to budget legislation violations. The legislative, control and constituent functions of the Verkhovna Rada of Ukraine as a subject of counteraction to budget legislation violations have been revealed. It is noted that the President of Ukraine and the Cabinet of Ministers of Ukraine are entities that determine strategic and tactical measures to combat budget violations on the basis of laws adopted by the Verkhovna Rada of Ukraine and make efforts to coordinate the activities of direct executors of these measures. Examples of prompt response to problems of proper budget funds use by the Government of Ukraine and its implementation of the constituent function by creating and reorganizing certain entities to combat violations of budget legislation are given. It is noted that the courts as subjects of counteraction to budget legislation violations exercise their powers through the administration of justice in criminal proceedings under Art. 210 "Improper use of budget funds, ...
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