PUBLIC PROCUREMENT CONTROL: CURRENT STATUS AND EXPERIENCE OF THE REPUBLIC OF POLAND

The relevance of public procurement in Ukraine stems from its crucial role in meeting public needs through budgetary resources, especially under martial law, which requires prompt and efficient spending. The effectiveness of procurement policy depends on a robust control system that can prevent violations and inefficient fund use. Strengthening oversight is thus vital for transparency and efficiency in public administration. The aim of this article is to investigate the current state of the control and monitoring system in public procurement in Ukraine by analyzing its dynamics and structure, as well as to examine the experience of the Republic of Poland in organizing public procurement oversight, with a view to developing recommendations for improving domestic practices. Ukraine’s procurement system involves internal controls by contracting authorities and external oversight by state bodies such as the State Audit Service, Accounting Chamber, and Treasury. Public control is also enabled through the Prozorro e-system. Wartime conditions, however, pose new challenges for control effectiveness. This article explores the regulatory framework and key types of control exercised by the State Audit Service—monitoring, inspection, audit, and financial audit—highlighting differences in their functions, impact stages, and documentation. Monitoring is emphasized as a preventive tool for early detection and correction of violations. The study also analyzes trends in public procurement from 2022 to 2024, including procedure volume growth, increased competitiveness, participant dynamics, and violation levels. It notes reduced oversight activity due to staffing and organizational issues, challenges with risk indicators, and potential implications for transparency. It concludes with the need to improve financial control approaches, incorporating Poland’s experience—especially enhancing public involvement and feedback efficiency between oversight bodies and contracting entities.