Татьяна Константиновна Гоманова

Subject. The budgetary institutions financing mechanism. Purpose. To analyse the budgetary institutions financing mechanism as a tool to ensure budgetary security of the state, including the current legislation governing the actions of customers and performers in the field of public procurement. Methods. In the process of research the methods of comparative analysis, generalization, classification, system and structural approaches were used. The information base of the study includes data of the Information portal of public procurement, as well as information published in national publications. Results. In the process of the study, the analysis of the main legal documents regulating the actions of customers and performers in the field of public procurement was conducted; the results of the control measures in respect of the competition with limited participation were introduced. The analysis identified and systematized the main problems of the legislation and proposed a number of measures to improve the efficiency of a financial support mechanism for budgetary institutions providing public services. Conclusions. Efficient funding of budgetary organisations is an essential term for national budgetary security. The authors conclude that it is necessary to use efficient and qualititative financial methods as a tool to guarantee national budgetary safety, in particular, developing regulations for customers and sellers’ actions in the field of state purchases and targeted consumers subsidies.