IMPROVING THE USE OF EXPERT WORK IN AUDITING CONSTRUCTION AND REPAIR EXPENSES IN BUDGET ORGANIZATIONS

This article highlights the issues of improving the use of experts (specialists’) work in organizing and conducting audits of construction and repair expenses financed from budget funds in budgetary organizations. The study analyzes gaps in legislation, particularly problems related to the lack of clearly defined mechanisms for engaging experts, requirements imposed on them, and procedures for formalizing reports. In order to eliminate existing shortcomings and ensure the targeted use of state budget funds, practical proposals and recommendations are put forward for developing special guidelines and establishing a unified database of certified experts based on foreign experience.