№ 11/2022

Fìnansi Ukr. 2022 (11): 79–94https://doi.org/10.33763/finukr2022.11.079

SCIENTIFIC CONFERENCES

LARIKOVA Tetyana ¹

¹SHEE “Kyiv National Economic University named after Vadym Hetman”
OrcID ID : https://orcid.org/0000-0001-6064-2441

Accounting and analytical support of attracting and using international technical assistance by managers of budget funds

Introduction. Russian aggression against Ukraine has increased the need for international assistance including technical one. Increasing the volume of attraction and use of international technical assistance (ITA) is possible provided that a high-quality information base is formed, which is generated by accounting and analytical support.
Problem Statement. Budget managers as state and local authorities are the main beneficiaries and recipients of ITA. It is imperative to provide external and internal users with useful accounting and analytical information on the attraction and effective use of ITA by budget managers in the conditions of wartime and post-war recovery.
Purpose. The purpose of the study is to analyze the volume of attraction and use of ITA by budget spending units, in particular in the conditions of wartime, to substantiate the directions for improving the legal framework for attracting and using ITA, to develop methodological recommendations for accounting and analytical support of attracting and to use ITA by budgetary funds managers based on the substantiation of information and communication links between accounting and analysis systems.
Methods. The theoretical and methodological basis of the study is the dialectical theory of cognition, an integrated and systematic approach. In the process of developing the mechanism for the formation of accounting and analytical support, the methods of generalization, comparison, analysis, synthesis, induction and deduction were used.
Results. In the process of analyzing the dynamics of attracting and using ITA by budgetary funds managers, positive trends have been identified, in particular in the conditions of the wartime period. On this basis, the author substantiates the ways to eliminate the identified shortcomings through the regulation of the legal framework. The author summarizes the proposals in terms of accounting and analytical support for the attraction and use of ITA by budget funds managers in terms of their assessment of efficiency and targeted use.
Conclusions. The author outlines the importance of attracted material technical assistance in the implementation of socio-economic programs with an emphasis on its importance in the context of the military aggression of the Russian Federation against Ukraine and post-war recovery. The volume of ITA provided by foreign governments and certain entities is growing significantly in the current environment, which is important for stabilizing the domestic economy. These results highlight the need to address the problematic issues of accounting for the involvement of ITA by budgetary funds managers and analytical support in terms of developing criteria for assessing the effective and targeted use. The structure of the Methodological Recommendations for Accounting and Analytical Support of Attracting and Using ITA by Budgetary Funds Managers is proposed.

Keywords:international technical assistance, accounting and analytical support, budget funds administrators, martial law

JEL: F35, H83

Larikova T. . Accounting and analytical support of attracting and using international technical assistance by managers of budget funds / T. Larikova // Фінанси України. - 2022. - № 11. - C. 79-94.

Article original in Ukrainian (pp. 79 - 94)

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