SPECIFICS OF OVERSIGHT BY CIVIL SOCIETY INSTITUTIONS OVER THE FINANCIAL ACTIVITIES OF SECURITY AND DEFENSE SECTOR ENTITIES

Abstract

The relevance of the article lies in the fact that the current conditions of the functioning of the security and defense sector of Ukraine are characterized by a significant increase in the volume of financial resources aimed at ensuring the defense capability of the state, supporting the activities of relevant bodies and military formations, purchasing weapons, military equipment, material and technical means and implementing other security and defense measures. Under such circumstances, ensuring the legality, reasonableness and efficiency of the use of public financial resources by entities of the security and defense sector is of particular importance. Control over the financial activities of the specified entities is traditionally carried out by authorized state bodies within the limits of the powers defined by law. At the same time, an important place in the mechanism for ensuring accountability and proper use of public funds belongs to public institutions. The purpose of the article is to clarify the specifics of the control over the financial activities of security and defense sector entities by public institutions. Based on an analysis of scholarly views and current legislation, this article identifies the specific features of oversight exercised by civil society institutions over the financial activities of security and defense sector entities. It was found that the legislator determines the main forms of citizen participation in the implementation of control, including over the financial activities of security and defense sector entities: 1) through participation in public associations; 2) indirectly through deputies of local councils; 3) in the procedure established by law for implementing appeals to state authorities. It emphasizes that resolving existing challenges in this area is possible through the legislative establishment of an effective interaction mechanism between civil society institutions and security and defense sector entities. This mechanism should mandate the consideration of civil oversight findings and the provision of substantiated responses regarding identified shortcomings and violations, while simultaneously expanding public access to financial information within limits that do not compromise national security.