2021
DOI: 10.13189/ujaf.2021.090517
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Improving the Internal Financial Control of Expenditures of the Budgetary Institutions under the Influence of the Crisis Caused by COVID-19

Abstract: The purpose of this article is to analyze the control of local budget expenditures in Ukraine under the influence of the crisis caused by COVID-19 and to find ways to improve the internal financial control of expenditures of budgetary organizations. The relevance of the study is due to the need to create a system of separation of powers and responsibilities in the public sector on the basis of ensuring economical, efficient, effective and legal use of budget resources to achieve the goals set by the organizati… Show more

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Cited by 5 publications
(7 citation statements)
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“…The goals of the strategy of public administration in the field of environmental security in this period are: the formation of ecological values in society and the principles of sustainable consumption and production, ensuring the sustainable development of Ukraine's natural resource potential, ensuring the integration of environmental policy into the decision-making process regarding the socio-economic development of Ukraine, reducing environmental risks in order to minimize their impact on ecosystems, socio-economic development and health of the population, improvement and development of the state system of environmental management (Verkhovna Rada of Ukraine, 2019; Ivanchenkova et al, 2021).…”
Section: Law Ofmentioning
confidence: 99%
“…The goals of the strategy of public administration in the field of environmental security in this period are: the formation of ecological values in society and the principles of sustainable consumption and production, ensuring the sustainable development of Ukraine's natural resource potential, ensuring the integration of environmental policy into the decision-making process regarding the socio-economic development of Ukraine, reducing environmental risks in order to minimize their impact on ecosystems, socio-economic development and health of the population, improvement and development of the state system of environmental management (Verkhovna Rada of Ukraine, 2019; Ivanchenkova et al, 2021).…”
Section: Law Ofmentioning
confidence: 99%
“…In general, it can be said that human resource management systems based on cloud computing are comprehensive software packages that contribute to the integration of all processes and task areas in this system in the form of provided solutions (Terminanto et al, 2017). These systems can provide services to companies of any size and activity volume in any geographical area (Arpaci, 2019;Ivanchenkova et al, 2020). In recent years, with the emergence of cloud computing, organizations can provide anytime and anywhere services to access and use database information (Abdullah et al, 2020).…”
Section: Theoretical Literaturementioning
confidence: 99%
“…, 2017). These systems can provide services to companies of any size and activity volume in any geographical area (Arpaci, 2019; Ivanchenkova et al. , 2020).…”
Section: Theoretical Literaturementioning
confidence: 99%
“…The important role of information systems is to change the structure or operations of an organization and institute to achieve their respective goals (2). An efficient payroll information system must have regulation and standardization to remind financial management for an organization (3). In a payroll information system, it must have input and output such as employee data information, employee status, length of work, employee position, basic salary, and benefits provided by a company (4).…”
Section: Introductionmentioning
confidence: 99%