Instituto de Estudios Políticos y Derecho Público "Dr. Humberto J. La Roche"
de la Facultad de Ciencias Jurídicas y Políticas de la Universidad del Zulia
Maracaibo, Venezuela
Esta publicación cientíca en formato digital es continuidad de la revista impresa
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197402ZU34
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Vol.41 N° 78
Julio
Septiembre
2023
ISSN 0798- 1406 ~ De pó si to le gal pp 198502ZU132
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Vol. 41, Nº 78 (2023), 799-810
IEPDP-Facultad de Ciencias Jurídicas y Políticas - LUZ
Recibido el 11/04/23 Aceptado el 17/07/23
Financial control as a kind
of state control over the activities
of public railway transport
DOI: https://doi.org/10.46398/cuestpol.4178.53
Hanna Zaikina *
Volodymyr Nikitin **
Oleksandr Demenko ***
Oksin Vitaliy ****
Vadym Bilyk *****
Abstract
Using the scientic method, the purpose of the article was to
study nancial control as one of the types of state control over the
activity of public railway transport. In the results of the research,
the scientic approaches to the concepts of: “control”, “state
control” and “nancial control” are considered. The place of the
latter in the general system of control over the management of state (local)
resources and its specic use is studied. In addition, the characteristics
and purpose of the regulation of nancial control are established. In terms
of its practical signicance, it is determined that state nancial control is
carried out by conducting nancial audit activities, monitoring nancial
transactions, identifying violations of the use of funds, etc., activities
which are carried out by special state authorities and their authorized
representatives. In the conclusions, it is stated that the state nancial
control over public railway transport should be understood as the system of
measures aimed at ensuring the eective use of funds from the state budget
and other state nancial resources, in order to achieve national, economic
and social goals.
Keywords: audit; nancial transactions; nancial control; state audit
service; public transport.
* Candidate of Legal Sciences, Doctoral Student of the Scientic Institute of Public Law, Ukraine. ORCID
ID: https://orcid.org/0009-0007-7141-1391
** Doctor of Legal Sciences, Acting Dean of the Law Faculty of the National Aviation University. ORCID
ID: https://orcid.org/0000-0001-6915-6319
*** Candidate of Legal Sciences, Senior Researcher of the Scientic Institute of Public Law, Ukraine.
ORCID ID: https://orcid.org/0009-0005-4992-9907
**** Doctor of Legal Sciences, Leading Researcher of the Scientic Institute of Public Law, Ukraine. ORCID
ID: https://orcid.org/0000-0001-6080-7752
***** Candidate of Legal Sciences, Associate Professor of the Police Law, Department of the National
Academy of Internal Aairs, Ukraine. ORCID ID: https://orcid.org/0000-0002-6511-1719
800
Hanna Zaikina, Volodymyr Nikitin, Oleksandr Demenko, Oksin Vitaliy y Vadym Bilyk
Financial control as a kind of state control over the activities of public railway transport
El control nanciero como forma de control estatal de
las actividades del transporte público ferroviario
Resumen
Mediante el uso del método cientíco, el propósito del artículo fue
estudiar el control nanciero como uno de los tipos de control estatal
sobre la actividad del transporte público ferroviario. En los resultados de
la investigación, se consideran los enfoques cientícos de los conceptos
de: «control», «control estatal» y «control nanciero». Se estudia el
lugar de este último en el sistema general de control sobre la gestión de
los recursos estatales (locales) y su uso especíco. Además, se establecen
las características y el objeto de la regulación del control nanciero. En
términos de su signicado práctico, se determina que el control nanciero
estatal se lleva a cabo mediante la realización de actividades de auditoría
nanciera, el seguimiento de las transacciones nancieras, la identicación
de violaciones del uso de los fondos, etc., actividades que se llevan a cabo
por las autoridades estatales especiales y sus representantes autorizados.
En las conclusiones, se establece que el control nanciero estatal sobre el
transporte público ferroviario debe entenderse como el sistema de medidas
destinadas a garantizar el uso ecaz de los fondos del presupuesto estatal
y otros recursos nancieros del Estado, con el n de alcanzar los objetivos
nacionales, económicos y sociales.
Palabras clave: auditoría; transacciones nancieras; control nanciero;
servicio estatal de auditoría; transporte público.
Introduction
The modern stage of socio-economic development of Ukraine, which
is characterized by the establishment of market relations, processes,
threatening the stable functioning of economic mechanisms (Kharytonov
et al., 2021), struggle between democracy and fascism (Panchenko et al.,
2022) requires an increase in the role of the State in the system of economic
management, strengthening of the ght against corruption and oenses in
the economic sphere.
At the same time, the desire for constant improvement of the state
administration process demands a scientic analysis of transformations
and understanding and awareness of the organizational and economic
mechanisms used by the state during the implementation of its main
functions. The most important in this regard is the system of nancial
and economic control, which should ensure equilibrium and balance
in the functioning of society. The State cannot function eectively and
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CUESTIONES POLÍTICAS
Vol. 41 Nº 78 (2023): 799-810
develop without a clearly organized system of control over the production,
distribution and redistribution of the public product and other spheres of
public life (Dmytrenko, 2011).
Financial control over the activities of business entities is a complex
category, the essence of which is being tried by the representatives of
legal and economic sciences, public administration specialists, since
the concepts of purpose, subject and object of control are interpreted in
dierent ways. Solving the problem is complicated by dierences in the
current legislation, the uncertainty of the essence of the concepts “nancial
control”, “state supervision”, the functions of state nancial control bodies
and their powers. It is not by chance that there are numerous draft laws on
nancial control, in particular on the activities of economic entities, as well
as increased interest in these problems by scientists.
That is why the purpose of the article is to reveal nancial control as one
of the types of State monitoring of the activities of public railway transport
based on the theoretical foundations of nancial and administrative law,
the norms of current legislation and the practice of executive authorities.
1. Methodology
The methodological basis for the article is a system of general scientic
and special methods and techniques, the cognitive potential of which is
aimed at achieving the research goal.
Dialectical method made it possible to comprehensively consider
the phenomenon of nancial control over the activities of public railway
transport in its development and interrelationship with a number of
related concepts, to identify established directions and regularities of the
mechanism of its implementation.
With the help of formal logic methods (analysis and synthesis, induction
and deduction, generalization, abstraction, etc.), the essence of State
nancial control in general and in the considered sphere in particular is
claried.
Logic and semantic method is applied to formulate the relevant
denitional constructions regarding the concepts of control, State control
and nancial control.
As part of the systemic approach, the systemic and structural method is
used to clarify the features and system of nancial control.
Structural and functional method helps to clarify the place of this form
of control within the types of State control.
802
Hanna Zaikina, Volodymyr Nikitin, Oleksandr Demenko, Oksin Vitaliy y Vadym Bilyk
Financial control as a kind of state control over the activities of public railway transport
Analytical method is the basis for the study of the legal instruments
governing the procedure of implementing nancial control over the
activities of public railway transport.
Hermeneutic and formal and dogmatic methods are applied for
interpreting the views of scientists and the provisions of legislative acts.
2. Literature Review
The current state of the national economy, its shadowing, the rapid
growth of economic oenses specically in the eld of nancial activities
of enterprises, institutions and organizations determine the need to control
the circulation of nancial resources, as well as the legality and correctness
of the formation of data on the nancial status of a certain business entity.
Financial control is designed to ensure this.
The latter is control over the legality and accuracy of the distribution
and re-distribution of nancial resources in the economic sphere, as well as
supervision of appropriateness of information on the nancial state of the
enterprise in terms of all the provided indicators. Its purpose is to establish
the accuracy and lawfulness of the nancial activity of a business entity.
Financial control involves a thorough examination of all aspects of
nancial activity and is applied to all economic entities. This is due to the
fact that all of them, without exception, conduct nancial activities. A state
audit is conducted at state-owned enterprises and budget institutions in
terms of the eectiveness of the use of budget funds (this also concerns the
public railway transport enterprises) (Dikan and Syniuhina, 2011, p. 20).
Nastenko (2018) remarks that nancial control is a legal instrument
for regulating the country’s nancial system, in particular the nances
of business entities, and depends on the tasks of the State’s economic
development, political and social objectives that must be solved by the
government in its current situation. At the same time, the control covers
the areas that are of particular importance for society: education, health
care and social protection of the population, science and culture, housing
and communal services, fuel and energy and agro-industrial complexes,
transport, defense, etc.
Sidorenko et al. (2012) in this regard note that railway transport
enterprises in most cases refuse to conduct external audits, relying on their
own service of control and audit work and nancial investigations. The
main tasks of the internal audit of railway transport should be methodical
support, consulting, analytical examination of the decisions made for their
compliance with the current legislation and the interests of the industry,
optimization of taxation, development of measures to exclude losses,
803
CUESTIONES POLÍTICAS
Vol. 41 Nº 78 (2023): 799-810
assessment of the correctness of the determination of revenues from
transportation, etc.
The authors believe that an internal audit, in contrast to external one,
is a control system organized at an economic entity in the interests of its
owners and regulated by its internal documents over compliance with the
established accounting procedure and the reliability of the functioning of
the internal control system at railway transport enterprises.
Shinkarenko et al. (2012) stress that the implementation of the process
of reforming the nancial control system in this sphere should take place
in stages, with a clearly dened action plan indicating the goals, deadlines
and responsible actors.
The performance of this plan will allow to create a control system of a
vertically integrated structure – a state joint-stock company of public railway
transport, capable of functioning eectively in the conditions of intensied
international technological competition, to increase the eciency of the
functioning of the industry and, as a result, will lead to an increase in the
competitiveness of Ukrainian railways on the market of transport services,
increasing the employment of the population in all regions of Ukraine and
deduction of taxes, fees (mandatory payments) to the budgets of all levels.
Prokopiev (2020) believe that the transition to a new model of the
organization of railway transport should be accompanied by the complete
separation of the functions of state regulation from economic activity. To
implement structural changes in the railway transport sector, it is important
to pay attention to the property used in the economic activity of railway
transport enterprises: 1) property which must necessarily be publicly
owned (a critical property, without which economic activity in the eld of
railway transportation is impossible), that is, what denes the industry as
a monopoly; 2) assets that may be used for engaging private investments,
on a competitive basis. This distribution of property will make it possible
to build an economic mechanism for the functioning of railway transport,
which will combine a natural monopoly and the provision of public interests
of society (trac safety, accessibility of transportation, etc.) and services
provided on commercial basis.
3. Results and Discussion
In the unied transport system of Ukraine, railway transport objectively
takes the leading place, satisfying the transportation needs of both the
industrial sector and the population, being an important factor in the
development of not only the transport industry, but also the national economy
in general. Railway transport provides internal and external transport
804
Hanna Zaikina, Volodymyr Nikitin, Oleksandr Demenko, Oksin Vitaliy y Vadym Bilyk
Financial control as a kind of state control over the activities of public railway transport
and economic connections of the economy of Ukraine, contributes to the
normal functioning of all industries, as well as international cooperation
(Dubynskyi, 2018), ensures connections between industries, enterprises,
regions of the country, and foreign countries (Sirko et al., 2022).
When studying the state nancial control over the activity of railway
transport of Ukraine, rst of all, it is necessary to dene such legal categories
as “control” and “State nancial control”. Thus, according to the Academic
Explanatory Dictionary, the term “control” means checking, accounting for
the activities of someone, something, or supervision of someone, something
(Bilodid, 1973).
According to Harashchuk (2013), the word “control” is more correctly
interpreted as an inspection, as well as observation for the purpose
of inspection to counteract something undesirable, that is, detection,
prevention and termination of illegal behavior by anyone.
In turn, Leontovych (2008) notes that control in a broad sense is a
process associated with ensuring that the management object functions are
complied with the administrative decision and is aimed at the successful
achievement of the set goal.
Kolomoiets (2008) came to the conclusion that control is “a management
function, a means of performing management tasks, the peculiarity of
which is that it has an active nature, i.e. control subjects have the right to
intervene in the activities of controlled objects”.
Along with this, Kolpakov and Kuzmenko (2012) correctly point out
that control is an organizational and legal means of ensuring legality and
discipline, which is characterized by observation and verication of the
control object activity and the actual compliance of certain actions with the
requirements of current legislation with the possibility of intervention in
operational and economic activity to eliminate identied deciencies and
bring violators to justice.
Bandurka (2004) characterizes control as a peculiar form of feedback
that allows to see and detect how precisely the set parameters of the control
system are being followed, i.e. the process of ensuring that the object of
control achieves the goals set for it.
Thus, this term can be understood as a certain process of checking
actions, decisions, documents or behavior of a person, institution or
organization in order to ensure compliance of their actions with established
rules, norms, standards or laws.
It is worth noting that there is no unied approach to the denition of
the concept of «nancial control», its structure, principles, functions and
due to the variety of studies on the problems of nancial control in Ukraine.
Some scientists interpret nancial control as legally regulated activities of
805
CUESTIONES POLÍTICAS
Vol. 41 Nº 78 (2023): 799-810
public entities and non-governmental organizations, business entities or
their structural units, natural persons endowed with appropriate powers
or rights, which is aimed at ensuring validity of the formation of public
funds, the completeness of the revenues to the relevant funds, legality and
eectiveness of their distribution and redistribution and use (Nastenko,
2017).
According to Malein, «nancial control» should be considered as the
activity of nancial, credit, and economic bodies (organizations), regulated
by law, aimed at ensuring nancial, budgetary, tax, credit, settlement, and
cash discipline in the process of implementing plans and which consists
in checking the legality, reasonableness and rationality of monetary
expenditures (Pivovarov, 2013).
A signicant and special place in the general system of control is
occupied by State control, that is, control over the activities of the economic
entity by the State. In its essence, state control is verication by the State
of the compliance of public ocials with their duties, how the civil service
functions as a whole (Razumtsev, 2009). It is not without reason that
Blihar (2017) notes that in domestic science “state nancial control” has an
extremely complex meaning and multi-vector manifestation.
The analysis of the views by scientists allows us to distinguish several
approaches to dening the essence of this concept:
1. managerial – lies in evaluating the eectiveness of state management
at all stages of the budget process;
2. functional – is reduced to control over the formation, distribution
and use of nancial resources of the state and local self-government;
3. targeted – support for national and regional socio-economic
development and verication of legality, eciency and expediency
of formation, distribution, redistribution, use of nancial resources;
4. legal – related to the activity of nancial bodies regarding the
detection of any oenses in the eld of economic activity, nancial
and tax discipline, as well as taking appropriate measures to
eliminate these oenses.
The Draft Law No. 2020 (2008) provides a denition of this term and
notes nancial and economic activity as the object of this control. State
nancial control is considered in a broad sense as control over the legality,
expediency and eectiveness of the use and disposal of state property rights
(property rights to shares of enterprises, etc.), assessment of the eectiveness
of the organization and implementation of the transformation of forms of
ownership (privatization), legality, appropriateness and eectiveness of
the disposal of intangible assets objects of state ownership (which create
nancial resources), the state and use of state stocks and reserves, etc.
806 Hanna Zaikina, Volodymyr Nikitin, Oleksandr Demenko, Oksin Vitaliy y Vadym Bilyk
Financial control as a kind of state control over the activities of public railway transport
The object of state nancial control is the nancial economic activity of a
business entity related to the adoption of management decisions operations
connected with resources and assets.
The Draft Law No. 9086 (2018) determines that state nancial control
is government supervision, which is carried out by state nancial control
bodies in order to ensure legal, ecient, economical and eective formation,
distribution, management and use of state resources by the controlling
actors and aimed at prevention, detection and elimination of violations
of nancial and budgetary discipline. Therefore, the denition of state
nancial control is related to state (government) institutions as controlling
subjects.
The authors of the draft law name the State Audit Service the main body
entrusted with the responsibilities of state nancial control. The authority
of the controlling subject provides for the right to conduct monitoring of
the activities of a wide range of business entities that use both state and
private funds, but it is about checking the share of state funds. Among
the powers of this agency is the right to perform state nancial audit, in
particular, revision of the activities of business organizations, investment
projects, individual economic operations and others, as well as inspection
and monitoring of purchases.
Investigating the organization and implementation of nancial control in
Ukraine, Dmytrenko (2011) recognizes it as the legally regulated activity of
state authorities and management to control the timeliness and accuracy of
nancial planning, the validity and completeness of receipts and movement
of state nancial and material resources, the correctness and eciency of
their use.
Kolisnyk (2020) notes that, in general, the system of establishing a
domestic model of nancial control over the management of state (local)
resources and their use is as follows:
• state external nancial control (audit), which is carried out by the
Accounting Chamber on behalf of the Verkhovna Rada of Ukraine
(parliamentary control);
• state nancial control, which is performed by the bodies of the State
Audit Service, authorized by the Cabinet of Ministers of Ukraine
(government control);
• state internal nancial control, in particular internal control and
internal audit, which is provided by the managers of budget funds
and the internal audit unit in the budget institution, respectively.
As it has been previously noted, state nancial control is implemented
by the bodies of the State Audit Service, in particular by the Department of
Control in the Industry, Energy, Transport and Financial Services, whose
area of responsibility includes:
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1. extractive industry (coal, lignite and peat extraction; hydrocarbon
extraction and related services);
2. processing industry (production of oil rening products and nuclear
materials; production and distribution of electricity and gas);
3. activity of railway, water, aviation, pipeline transport);
4. nancial activity.
Public joint-stock company Ukrzaliznytsia and its units are included in
the list of controlled institutions. We should note that in Ukraine railway
shall mean a separate division of the joint-stock company of public railway
system (hereinafter referred to as JSC Ukrzaliznytsia), which transports
passengers and cargo in a certain region of the railway network. That is
why the representatives of the abovementioned Department are entitled to
conduct state nancial audits and inspections in these organizations.
Ukrzaliznytsia includes:
1. Public railway transport enterprises:
– railways;
– state enterprises belonging to the sphere of management of the central
executive body, which ensures the formation and implementation of
State policy in the transport area.
2. Institutions and organizations of public railway transport:
health care institutions, educational institutions belonging to the
management sphere of the central executive body, which ensures the
formation and implementation of state policy in the transport sphere, as
well as higher educational institutions of the 1st level of accreditation,
which prepare specialists for railway transport (Prokopiev, 2020).
State nancial audit of business entities is a type of state nancial audit,
which lies in checking and analyzing the state of aairs regarding the legal
and eective use of state and/or communal funds and property, other
state assets, the correctness of accounting and the reliability of nancial
reporting, the state of internal control at economic entities (Resolution No.
252, 2019).
State nancial audit is a type of state nancial control, which lies in
checking and analyzing the actual state of aairs regarding: legal and
eective use of: state funds; utility funds; state property; communal
property; other state assets; the correctness of accounting; reliability of
nancial statements; functioning of the internal control system.
808
Hanna Zaikina, Volodymyr Nikitin, Oleksandr Demenko, Oksin Vitaliy y Vadym Bilyk
Financial control as a kind of state control over the activities of public railway transport
The inspection lies in a documentary and actual inspection of a certain
complex or individual issues of nancial and economic activity of the object
of control and is carried out in the form of an audit, which should ensure
the detection of facts of violations of the law, the identication of ocials
and responsible persons who are guilty of their admission (Resolution No.
550, 2006).
Conclusion
Financial control covers all areas of activity of subjects of any legal status
related to the formation, distribution, redistribution and use of public
nancial resources. With the help of nancial control, legality is ensured
in nancial and economic activities. It is one of the means of prevention of
mismanagement, detection of abuse and waste.
Analyzing the opinions of some scientists, we can come to the conclusion
that the state nancial control over public railway transport should be
understood as a system of measures aimed at ensuring the eective use of
the state budget and other nancial resources of the state, with the aim of
achieving national, economic and social goals. Such control is implemented
by conducting nancial audit activities, monitoring nancial transactions,
identifying violations of the use of funds, etc., which is carried out by special
state authorities and their authorized representatives.
Bibliographic References
BANDURKA, Oleksandr. 2004. Theory and practice of management of internal
aairs bodies of Ukraine: monograph. NUVS. Kharkiv, Ukraine.
BILODID, Ivan. 1973. Dictionary of the Ukrainian language: in 11 volumes.
Naukova Dumka. Kyiv, Ukraine.
BLIHAR, Mariia. 2017. “Legal principles of nancial control in the
implementation of investment activities” In: Visegrad Journal on Human
Rights. No. 01 – 02, pp. 17-22.
DIKAN, L; SINIUHINA, N. 2011. Financial and economic control: a study guide
for independent study of the discipline. KhNEU. Kharkiv, Ukraine.
DMYTRENKO, Gennadii. 2011. Organization and implementation of
Public control in Ukraine (nancial and economic aspects). Doctoral
Dissertation. National Academy of Public Administration, the President
of Ukraine. Kyiv,Ukraine.
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Esta revista fue editada en formato digital y publicada
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Universidad del Zulia. Maracaibo-Venezuela
Vol.41 Nº 78