Economic and legal due diligence of the allocation of on-budget expenditures for the SES of Ukraine

Abstract

The paper raises the issue of economic and legal due diligence of the allocation of expenditures of the state budget of Ukraine for the State Emergencies Service of Ukraine (SES of Ukraine). The research shows that under the political transformations in Ukraine, characterized by variability and uncertainty of environmental factors, the role and importance of effective functioning of law enforcement agencies, in particular the State Emergency Service of Ukraine, is increasing. Their network is shrinking, the number of staff is being downsized. At the same time, the control of financial bodies over the economic and targeted use of funds is being strengthened, and a regime of strict limitation of budget expenditures and other state expenditures is being introduced to reduce the budget deficit and prevent financial crisis. A number of laws, statutes, codes, rules, regulations and requirements on the distribution of state budget expenditures of Ukraine has been analyzed. The three-times shrinking of resources aimed initially at the construction (purchase) of housing for the rank and file and senior staff of the Civil Protection Service in 2021 is considered to be a negative social indicator for the SES of Ukraine. The positive dynamics is traced in the increase in funding for the activities of the civil defense forces by 6 %. It is noted that in recent years no funds have been allocated for the purchase of fire and other special equipment of domestic production. It is concluded that this level of funding is not sufficient, because the effectiveness of emergency response is determined by the level of combat capability of the material and technical base of the bodies and units of the SES of Ukraine. With an insufficient funding, the required level of protection of the population and territories from emergencies cannot be achieved.