ADMINISTRATIVE AND JURISDICTION ACTIVITIES OF THE CHAMBER OF ACCOUNTS IN UKRAINE: CURRENT STATE AND PROSPECTS OF REFORM ON THE WAY TO ACCESS TO THE EUROPEAN UNION

Abstract

The article analyzes the current state of legal regulation of the Accounting Chamber, emphasizes the importance of further improvement of Ukrainian legislation on the way to joining the European Union. Examines the peculiarities of the administrative-jurisdictional powers of the Accounting Chamber, it is established that the peculiarities of the legal support of the administrativejurisdictional activities of the Accounting Chamber in Ukraine are regulated by general and special legislation, in particular the Law of Ukraine “On the Accounting Chamber”, the Regulations of the Accounting Chamber, the Procedure for personal reception of citizens in the Chamber of Accounts, the Procedure for drawing up and sending to court a protocol on an administrative offense, etc. By the author, attention is paid to ways of improving the activities of the Accounting Chamber, different views of domestic scientists are analyzed regarding the problematic aspects of the powers, functioning, activities of the Accounting Chamber, the need for legislative consolidation of the status of the Accounting Chamber as the highest audit body, taking into account the European integration policy of Ukraine, harmonization of the norms of Ukrainian legislation with the norms of legislation of the European Union. In the conclusions to the article, it is stated that the administrative-jurisdictional activities of the Accounting Chamber are activities related to the review and resolution of administrativelegal disputes, cases of administrative offenses in the order and forms established by law, as well as the implementation of other administrative-jurisdictional actions of a security nature within the limits of the authority of this the body for ensuring compliance with financial legislation. The need for further improvement of the legal provision of the administrative-jurisdictional activity of the Accounting Chamber through the formation of unified conceptual foundations for the organization of such activity, taking into account the European integration path of Ukraine, as well as the formation of a unified legal field and legislative consolidation of the administrativejurisdictional activity of state financial control bodies, has been proved. It is emphasized that the further reform of the activity of the Accounting Chamber as a body of state financial control involves the harmonization of Ukrainian legislation with EU law and its adaptation to the key requirements of building a common European legal space.