REQUISITE AUTHORITY OF STRUCTURAL DIVISIONS OF THE ACCOUNTING CHAMBER AS A NECESSARY CONDITION FOR EFFECTIVE WORK OF THE ENTIRE BODY

Abstract

Abstract. The article highlights the powers of the structural units of the Accounting Chamber as a necessary condition for the effective operation of the whole body, as well as some issues of financing its activities. The paper states that the effective organization of the Accounting Chamber's staff is an important factor for the proper implementation of measures of state external financial control (audit) by the Accounting Chamber as the highest audit body. In order to prevent the influence of third parties on the members of the competition commission to fill vacant civil service positions in the Accounting Chamber during the stages of the competition for vacant civil service positions, it is advisable to develop and approve the organization of the competition commission to fill vacant civil service positions in the Accounting Chamber which will provide for additional control, including external, over compliance with special and anti-corruption legislation during the competition for positions; conducting audio and video recording of the meetings of the tender commission. According to the results of the study, a conclusion was made on the need to consolidate the legal status of the Chief Accountant of the Accounting Chamber of the Chief Administrator of budget funds, and to amend paragraph 1 part 1 of Art. 22 of the Budget Code of Ukraine. It is established that for the effective work of the Accounting Chamber, ensuring a high level of trust from society, other public authorities, the international community, the highest audit bodies of some foreign countries to the Accounting Chamber as the highest audit body of Ukraine, proper funding of the Accounting Chamber and cooperation between separate institutions that are part of the staff of the Accounting Chamber.