OVERSIGHT OF THE FINANCIAL ACTIVITIES OF SECURITY AND DEFENSE SECTOR ENTITIES BY LOCAL SELF-GOVERNMENT BODIES

Abstract

The relevance of the article lies in the fact that local governments are a form of exercising democracy at the local level, their main task is related to ensuring the urgent needs of the relevant territorial communities, representing their interests in interaction with other public and private entities. At the same time, it is impossible to consider the scope of the security and defense sector in isolation from taking into account the needs of the local population, especially during the period of martial law. At the beginning of the study, it is advisable to clarify the forms of involvement of local governments in the activities of the security and defense sector. The emphasis is on the fact that control over the financial activities of security and defense sector entities by local governments is carried out within the framework of their general purpose of ensuring the interests of the relevant territorial communities and resolving issues of local importance through the implementation of powers defined by law. It is concluded that control over the financial activities of security and defense sector entities by local self-government bodies is carried out within the framework of their general purpose of ensuring the interests of the relevant territorial communities and resolving issues of local importance through the implementation of the powers defined by law, and therefore, it is appropriate to characterize the specified control as a system of measures aimed at establishing the legality, reasonableness and expediency of the formation, distribution and use of financial resources related to the activities of security and defense sector entities and relevant territorial communities, in order to ensure their targeted, effective and economical use. A characteristic feature of financial control by local self-government bodies is the limitation of its subject to those financial relations that are directly related to the relevant local budget and the interests of the territorial community. Its subject includes: firstly, local budget funds directed to meet the needs of security and defense sector entities, in particular to support territorial defense units; secondly, revenues to local budgets related to the activities of relevant entities, including part of the personal income tax paid from the income of military personnel, in cases and in amounts determined by law; thirdly, funds from local budgets allocated to financing projects and activities implemented in cooperation with entities of the security and defense sector in the interests of territorial communities, in particular, regarding the construction of protective structures, the implementation of measures to counter air threats and the elimination of the consequences of armed aggression.