FINANCIAL CONTROL IN THE FIELD OF ORGANIZATION OF CATERING SERVICES IN PUBLIC PROCUREMENT

Abstract

The article examines the current state of financial control in the field of organizing catering services within the public procurement system of Ukraine under martial law. Particular attention is paid to the importance of ensuring transparency, efficiency, and targeted use of budget funds in the procurement of food services, as such procurements involve significant volumes of public finances and are related to providing meals for military personnel, public sector employees, participants of the educational process, and other categories of persons financed from the budget.

The key problems of financial control in this area are identified, including the absence of a unified integrated monitoring system for the procurement of catering services, insufficient coordination between financial control instruments, accounting and auditing mechanisms, limited analytical tools for risk assessment, as well as the persistence of certain manifestations of corrupt practices during the organization and conduct of the relevant procurement procedures.

It is emphasized that the introduction of the legal regime of martial law has led to a significant increase in the volume of public procurement in the field of food supply, particularly for the needs of the defense sector, humanitarian support, and the functioning of public sector institutions, which has considerably increased the workload on state financial control bodies. An analysis of procurement dynamics during 2020–2024 demonstrates a tendency toward growth and an expansion of the range of catering service providers, which simultaneously highlights the need to improve financial control procedures, enhance the transparency of procurement processes, and introduce modern analytical monitoring tools.

The article proposes an algorithm for implementing financial control in the field of organizing catering services in public procurement, which is based on the principles of systematicity, continuity, and a risk-oriented approach. It is concluded that further digitalization of control procedures, strengthening analytical tools for assessing the efficiency of public expenditure, and the creation of a unified information database for monitoring catering service procurements within the public procurement system of Ukraine are necessary.


References

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