ФОРМУВАННЯ БЕЗПЕЧНОГО СЕРЕДОВИЩА ДЛЯ ЖИТТЄДІЯЛЬНОСТІ НАСЕЛЕННЯ: ПРОБЛЕМИ ЕФЕКТИВНОГО ТА ЦІЛЬОВОГО ВИКОРИСТАННЯ БЮДЖЕТНИХ КОШТІВ ПРАВООХОРОННИМИ І КОНТРОЛЬНО-НАГЛЯДОВИМИ ОРГАНАМИ

Solving the problems of creating a safe environment for the life of the population has been and remains one of the priorities in the activities of public administration bodies in general, and law enforcement and regulatory agencies in particular. Thus, the Program of Activities of the Cabinet of Ministers of Ukraine (approved by the resolution of the Verkhovna Rada of Ukraine of October 4, 2019) defines the goals of the Ministry of Internal Affairs of Ukraine: every Ukrainian feels protected from physical threats; a person in distress (an emergency or other life situation that threatens his life or health) will receive help even in the most remote parts of the country; Ukrainians and their property are protected from fires and accidents; Ukrainians are protected from organized crime and riots; Ukrainians are protected by a reliable border and are satisfied with the service when crossing it [1]. Achieving these goals implies not only the availability of appropriate financial support from the budget, but also their targeted and effective use to create a safe environment for the population. The purpose of this article is to study the legality and effectiveness of the use of budget funds during the formation of law enforcement and supervisory authorities of a safe environment for the population and provide recommendations to combat their misuse and inefficiency. The article deals with the problems of effective and purposeful use of budgetary funds by law enforcement and control and supervisory bodies when implementing measures to create a safe environment for the life of the population. Cases of illegal and inefficient use of budgetary funds by individual law enforcement and supervisory bodies have been analyzed. Emphasis is placed on the role of internal audit units as subjects to counteract the misuse and ineffective use of State and local budget funds earmarked for implementing measures to create a safe environment