The State Financial Control of Public Procurement in Ukraine under Martial Law

Abstract

The article reveals trends in the public procurement system in Ukraine under martial law, and the role of the state financial control in ensuring the efficiency of budget resources. The relevance of the research topic is due to the need to ensure the effective and transparent use of budget funds in the public procurement system under martial law, and to strengthen the role of the state financial control. The analysis covers theoretical and practical dimensions of the public procurement system in Ukraine, and the role of the state financial control in increasing the efficiency of public finance management. It is stressed that military challenges have triggered the transformation of procurement procedures, e.g., the simplification of procurement mechanisms and the expansion of opportunities for concluding direct contracts, to promptly meet the needs of the security and defense sector, the medical sector, and critical infrastructure. The need to maintain a balance between the speed of managerial decision-making and the appropriate level of the state financial control is substantiated, to minimize the risks of ineffective or inappropriate use of public funds. The results of public procurement in 2022–2024 show the gradual recovery of competitive procedures, and the increasing level of transparency in the procurement system. The results of activities of the state financial control bodies are highlighted, confirming the effectiveness of preventive and analytical oversight mechanisms in the procurement sector. The main problematic aspects related to procurement planning, estimating the expected cost and amending the terms of contracts are outlined. It is concluded that further developments of the public procurement system are associated with the increased transparency, digitalization of procedures, harmonization with European standards and the enhanced efficiency of the state financial control.