AUDIT IN THE FIELD OF PUBLIC PROCUREMENT, TAKING INTO ACCOUNT THE DYNAMICS OF CURRENT LEGISLATION
Abstract and keywords
Abstract (English):
The article examines the analysis of the dynamics of the current legislation and its impact when conducting audits in the field of public procurement. The novelties introduced in January 2022 make significant changes to the procedure for conducting an audit in the field of procurement. Audit is primarily the compliance of contractual activities with regulatory legal acts, regulatory authorities must respond in a timely manner to the dynamics of changes in legislation in order to effectively implement control measures. The ability to timely and correctly interpret significant changes in legislation during the audit of public procurement is determined by the formation of an effective system in contract activity, both on the part of customers and contractors, the promotion of monitoring and control activities in the contract sphere.

Keywords:
audit in the field of public procurement, regulatory authorities, procurement planning, procurement, state contract, execution of a state contract
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References

1. Contract system in the field of procurement of Goods, Works, and Services for State and Municipal Needs: federal law no. 44-FZ of April 5, 2013. Access from the reference legal system “ConsultantPlus” (accessed 10.07.2022). (In Russ.)

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3. Soloviev O. D., Igonina E. S. Organizational and methodological aspects of acceptance of goods, works and services purchased under government contracts. The Economy under Guard, 2022, no. 2 (21), pp. 58-63. (In Russ.)

4. Samolysov P. V., Bulgakova M. A. Contract system in the field of public procurement: textbook / scientific ed. by N. V. Pavlichenko. Moscow: Academy of Management of the Ministry of Internal Affairs of Russia, 2020. 302 p. (In Russ.)

5. Proskurnya D. V. Improving the efficiency of financial resources management in the procurement of goods, works, services for state and municipal needs. Modern management technologies, 2016, no. 2 (62), pp. 2-9. (In Russ.)


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