TY - JOUR AU - Natalia Malynovska AU - Alona Nepomniushcha PY - 2020/04/07 Y2 - 2024/03/28 TI - ELECTRONIC DECLARATION IN THE SYSTEM OF PROVIDING FINANCIAL CONTROL OF PERSONS AUTHORIZED FOR FUNCTIONING OF STATE AND LOCAL GOVERNMENT JF - Public Administration and Regional Development JA - pard VL - 0 IS - 7 SE - Articles DO - 10.34132/pard2020.07.09 UR - https://pard.mk.ua/index.php/journal/article/view/171 AB - The article deals with electronic declaring as a manifestation of technical assistance in empowering the state to strengthen financial control measures for persons authorized to perform state and other functions equivalent to them; the functionality of electronic declaration in the system of financial control of persons authorized to perform the functions of the state and local government is analysed; the practice of implementing measures of financial control of persons authorized to perform the functions of the state and local government on the example of the Bashtanka district state administration of the Mykolaiv region.The essence, content and purposes of electronic declaration are characterized, and the evolution of understanding and technological implementation of this process in some countries is traced.It is emphasized that electronic declaration is the disclosure of information about their income, property, securities, assets, other corporate rights, financial obligations, expenses, transactions and more. Its legal regulation is implemented by the Law of Ukraine "On Prevention of Corruption" of October 14, 2014, which defines the legal and organizational principles of functioning of the system of prevention of corruption in Ukraine, the content and the procedure of application of preventive anti-corruption mechanisms, rules for elimination of consequences of corruption offenses.It is concluded that the electronic declaration system is a tool that can improve the efficiency and controllability of our country, since such a system will help eliminate corruption risks in the work of civil servants, positively affect their work and will allow them to increase their authority.Functionality of electronic declaration in the system of financial control of persons authorized to perform the functions of state and local government is analysed. It has been investigated that financial control is carried out using specific organizational legal forms and methods by public authorities and is aimed at providing financial discipline to public officials, to detect offenses and take measures to influence offenders, to identify the causes and conditions contributing to these offenses, measures to eliminate them.The measures for financial control of public persons are distinguished: checking of electronic declarations; monitoring of declarants' lifestyle; special screening of candidates for certain positions; integrity check; control over ensuring openness of information; control over openness of activity of state authorities.The practice of implementation of measures of financial control of persons authorized to perform the functions of the state and local government (on the example of Bashtanka district state administration of Mykolaiv region) is generalized. It is found out that in Bashtanka district state administration responsible for prevention and detection of corruption has been appointed head of the sector of interaction with law enforcement agencies, defense and mobilization work of the apparatus of the state state administration, whose tasks and responsibilities are related to issues of state administration.The timeliness of filing by state officials of the establishment of the district state administration and its structural subdivisions of the declarations of the persons authorized to perform the functions of the state in 2017-2019 is analysed.It is concluded that the analysis of financial control of civil servants of the Bashtanka district state administration showed a clearly formed scheme of actions for verification of electronic declarations and well-established cooperation of public authorities in responding promptly to violations of legislative requirements.It was noted that the launch of the new regime for declaring public servants was recognized as a significant step forward, and the system of declaring itself is considered one of the most progressive in the world. At the same time, the implementation of electronic declarations in practice has revealed a number of significant challenges that may affect the effectiveness of this tool and its effectiveness in combating corruption in Ukraine.It is emphasized that the system of electronic declaration in general can produce the expected result only when in practice each of its components will function properly: there will be a high quality legal framework; the register of declarations shall be unimpeded and properly operated; the subjects of the declaration will have sufficient knowledge of the requirements of the declaration and will understand its purpose; NACP will exercise its authority fully and objectively; law enforcement agencies will effectively conduct pre-trial investigations of identified offenses. ER -