Land degradation is increasing on a global scale. Desertification, erosion, nutrient depletion, and salinization are undermining the productive capacity of soils. Pollution and over fertilization are affecting the agricultural, recreational, and habitat functionality of the land. In spite of all this, conventional economic accounting (CEA), mainly at the farm level, continues to largely ignore costs associated with the depletion of natural resources, as well as pollution and other non-tangible environmental impacts of farmers' actions and agricultural production activities.These distortions conceal both the negative impact of agricultural production on the environment and the contribution of nature and environment to production processes, livelihoods and ecosystems services. As a consequence, policies and measures in the agriculture sector taken to protect the environment, often fall short of what would be required if the natural environment is to continue to provide food for human and livestock consumption and fibers for the present and into the future. CEA has continued to measure the performance and efficiency of farming activities essentially in terms of productivity and profitability. In the 1990s, productivity and profitability were no longer the only indicators of farm business efficiency. Ecological issues such as soil mining and associated loss of nutrients in the production process have to be integrated into the efficiency assessment process. To help address these issues, Agenda 21, the Plan of Action of the United Nations Conference on Environment and Development, held in Rio de Janeiro in 1992, urged that conventional accounting systems should be expanded to cover concerns related to the environment and natural resource sustainability. In response, the United Nations Statistics Division issued a Handbook on a System of Integrated Environmental and Economic Accounting (SEEA, 1993). Drawing on SEEA guidelines and other relevant works, the FAO Farm Management and Production Economics Service and the Royal Tropical Institute (KIT) of the Netherlands, have developed a methodology for integrating nutrient inflows, outflows, and balances into conventional farm accounting, at the farm level. This paper outlines this methodology.In this paper the functions of accounting in general and the process of keeping and verifying financial statements are highlighted. The conventional farm accounting system is characterized in terms of its structure and shortcomings, particularly in relation to the measurement of ecological and natural resource use efficiency and sustainability. An overview of evolving environmental and natural resource accounting is provided, including its justification, development (establishment of nutrient flows and balances in physical terms), and structure. Integrated economic and environmental accounting is then featured and characterized in terms of origin and objectives, the integration process, the integrated accounting structure, and potential applications. Questions and topics for d...
The article seeks describing the benefits and challenges faced by auditors in assessing the effectiveness of public procurement procedures in terms of applying the methodology for calculating efficiency, economy and effectiveness, taking into account the risks of procurement in e-auctions. Quantitative risk parameters are calculated using data of probabilistic indicators of procurement risk assessment according to the ratio of the number of relevant procedures (sub-threshold and above-threshold) to the total number of procurement procedures. Statistical valuation methods are used for the cost risk assessments and calculation of the aggregate risk indicator of public procurement. The calculations are performed using the data of the open e-procurement system ProZorro for all announced procurements in 2018-2019. We analyzed the methods, indicators and the extent to which the study of the public procurement effectiveness via bibliographic and case studies is performed. As a result, the majority of methods cover four components of assessing the public procurement efficiency - targeted efficiency, cost-effectiveness, organizational efficiency, efficiency of budget expenditures for public procurement. This does not provide an assessment of the automated systems’ impact on the procurement procedures results and on possible savings due to the use of certain procurement procedures. To comprehensively assess the procurement efficiency in e-bidding, the authors propose considering four key risks: the risk of cancellation of the procurement procedure, the risk that the procurement procedure will not take place, the risk of appealing the procurement, the risk of disqualification. As a result of risks calculations under the sub-threshold and above-threshold procurement, individual values of risks and their aggregate indicator are determined. This will adjust the scope of audit procedures to verify individual procurements and identify weaknesses in the procurement management system. We believe that the methodology of auditing the procurement effectiveness, taking into account the quantitative and qualitative parameters of procurement risks, will be a useful audit tool to determine the effectiveness of the use of public funds under individual procurements and identify areas of cost-effectiveness for the state budget funds.
The article deals with the essence and tasks of the state financial control in Ukraine. The authors have studied characteristics of double level system of control and revision work in foreign countries. The fundamentals of control in the budgetary legislation of different countries have been explained and stages of the operational control beginning distinguished. The article highlights the current situation of the state audit in Ukraine. Financial violations detected by the State Audit Service of Ukraine, the structure of such violations, ways of eliminating of violations and the state of implementation of the recommendations according to the results of the state audit have been analysed. The main areas of concern of the development of internal audit in terms of legal support, staffing of of auditing departments and services, the quality of revisions and competence of state auditors have been cleared up. Ways of improving the efficiency of internal state audit by means of putting into practice the efficiency audit which should be focused not only on the use of state finances but also on the efficiency of its formation are offered. A need to determine the legislation related to the object and the subject of control, its principles and types, as well as ways of controlling, are emphasised. Проблемні аспекти розвитку внутрішнього державного аудиту Анотація У статті розглянуто сутність та завдання державного фінансового контролю в Україні. Визначено характеристики дворівневої системи організації контрольно-ревізійної роботи у зарубіжних країнах. Висвітлено основні засади контролю в бюджетному законодавстві різних країн. Дано аналітичну оцінку сучасного стану внутрішнього державного аудиту в Україні. Здійснено аналіз виявлених Державною аудиторською службою України фінансових порушень, їхньої структури, частки усунення та стану виконання рекомендацій за результатами державного аудиту. Висвітлено основні проблемні аспекти розвитку внутрішнього аудиту в частині законодавчого забезпечення, комплектації служб і відділів аудиту, якості перевірок та компетенції державних аудиторів. Запропоновано шляхи підвищення ефективності та дієвості внутрішнього державного аудиту шляхом запровадження ефективності у практичну діяльність аудиту, який має бути зосереджений не лише на ефективності використання державних фінансів, але й на ефективності їх утворення. Наголошено на необхідності визначення на законодавчому рівні об'єкта та предмета контролю, його принципів і типів, способів проведення. Ключові слова: внутрішній контроль; державний аудит; фінансові правопорушення; державні ресурси; бюджетні кошти; трансферти; Державна аудиторська служба. KeywordsЗдырко Н. Г. кандидат экономических наук, доцент, кафедра аудита и государственного контроля, Винницкий национальный аграрный университет, Винница, Украина Проблемные аспекты развития внутреннего государственного аудита Аннотация В статье рассмотрены сущность и задачи государственного финансового контроля в Украине. Определены характеристики двухуровневой системы организации кон...
The authors assess the current state of public financial control in Ukraine, identifies its main problematic aspects and suggests ways to solve them. There is a direct interdependence between increasing the level of corruption and weakening the effectiveness of public financial control. Forms and types of public financial control are considered depending on controlling subjects. The authors identify forms of public sector audit according to the ISSAI standards which include financial audit, performance audit and compliance audit. The paper touches upon the necessity of legislative introduction of audit of conformity with the corresponding definition of the purpose, tasks, subjects, objects, methods and procedures. It is proposed to implement the Standard for Auditing the Compliance of Public Resources, which will define general provisions, principles and criteria of compliance audit, as well as the procedure for planning, directions, methods and control points in its implementation, generalization and implementation of results. The main generalized indicators of activity of the Accounting Chamber in the period between 2009 and 2019 are presented and the basic trends in the development of the public financial control are covered. It characterizes the number of inspected objects, prepared reports, the volume of detected violations, the number of relevant response documents and the amount of estimated funding. The structure of identified violations in the main areas includes violations of the budget legislation, inefficient management of funds and violations of the administration of the revenue side of the state budget. The basic criteria for carrying out performance audit are defined and their analytical assessment is provided. The main directions of improvement of the public financial control with the use of key characteristics of the concept of good governance are offered, the fundamentals of which include the rule of law, equality, inclusiveness, efficiency, transparency and accountability. It is recommended to introduce and use a unified report on budget offenses, which will facilitate communication between regulatory authorities and allow for receiving, processing and storeing large amounts of information on the results of auditing.
METHODOLOGICAL TOOLS OF THE ANALYSIS OF PUBLIC PROCUREMENT Досліджено методичний інструментарій аналізу публічних закупівель. Визначено роль аналізу в системі публічних закупівель. Охарактеризовано об'єкт, предмет та суб'єкти аналізу. Визначено завдання аналізу на мікро та макрорівнях, напрями та етапи аналізу. Здійснено аналіз динаміки публічних закупівель, аналіз структури замовників та ефективності публічних закупівель. Визначено, що умовою успішного проведення аналізу є чітка організація аналітичного процесу як системи раціональних, скоординованих дій вивчення об'єкта дослідження відповідно до визначеної мети. Для забезпечення ефективності аналізу публічних закупівель його потрібно добре продумати, спланувати й організувати. Проведено аналіз підходів до системи показників, що пропонуються різними авторами для оцінки публічних закупівель. Визначено, що важливим напрямом аналізу є оцінка ризику здійсненої угоди, що проявляється в дотриманні чинного законодавства, дисципліні дотримання умов контракту, обґрунтованості визначення початкової ціни, дотримання термінів виконання контракту, соціальній значущості контракту. Public procurement has been identified as a tool that enhances reporting and transparency in public administration and administration, lowers corruption in procurement and improves the business climate in the country. Public procurement has always been actively discussed by a wide range of stakeholders, and in recent times attention to public procurement has increased. Research in the area of public procurement is relevant and important for updating the system, correcting its shortcomings and adding new modules that are needed in the procurement system in Ukraine. In this case, an important role is assigned to the organization of analysis in the system of public procurement. It is noted that in order to develop effective organizational and methodological provisions of economic analysis of public procurement, there is a need to evaluate modern methodological tools. Accordingly, in this area there is a need for: identification of the object and object of public procurement analysis, defining its objectives and goals, directions and stages of analysis, information support, indicators system that can be used during the analysis and characterize the effectiveness of public procurement. The subject, object and subjects of analysis are characterized. The tasks of analysis at micro and macro levels, directions and stages of analysis are determined. The analysis of the dynamics of public procurement, analysis of the structure of customers and the effectiveness of public procurement. It is determined that the condition for successful analysis is a clear organization of the analytical process as a system of rational, coordinated actions to study the object of study in accordance with a specific goal. It must be well thought out, planned and organized to ensure the effectiveness of public procurement analysis. The analysis of approaches to the evaluation of public procurement is carried out. It is determined th...
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