Management of budget violations in the regions of Ukraine

The level of budget violations is analyzed, the efficiency of budget violations management is assessed. The hypothesis of the assessment of budget violations management is formed, the content of which is that the indirect assessment of the effectiveness of budget violations management allows to make a comparison of the established and reimbursed amounts of material losses in monetary terms. In 2019, 502 objects of control of the State Audit Office revealed shortcomings in financial resources totaling UAH 215.9 million, and in 2018 - more than UAH 305.8 million. state budget in the amount of more than 46.7 million UAH (in 2018 - 36.9 million UAH) and from local budgets over 47.2 million UAH (in 2018 - 22.9 million UAH). In 2019, the receipt of uncollected financial resources of budgets of all levels in the amount of UAH 108.7 million was ensured. The calculated value of the index of efficiency of management of budgetary offenses on establishment and compensation of material losses shows how many in monetary terms of the compensated losses account for 1 UAH of the established material losses. Within the rights and powers granted by the State Audit Office in 2019, reimbursement and renewal of illegal, non-target expenditures and shortages of financial and material resources totaling almost UAH 466.6 million, which is 63.27% of such identified budget violations