Development of a methodology for an integral assessment of procurement efficiency in state audit

The development of procurement mechanisms and the involvement of a significant share of budget funds in public procurement indicate the need for state financial control bodies to use new approaches to assessing the effectiveness of spending budget funds on procurement. The authors consider trends in the development of state financial control taking into account priority areas for optimizing the finances of the public sector. The mechanism for assessing the effectiveness of an institution’s procurement activities allows for the introduction of new digital technologies, taking into account compliance with the ESG agenda and other aspects that affect the efficiency and effectiveness of the procurement activities of the audited entity. The authors proposed a unified mechanism for assessing the effectiveness of the procurement activities of the audited object, which can be used by external government financial control authorities during control and expert-analytical activities. The system of developed indicators is focused on a comprehensive analysis of the audited object, which makes it possible to assess both the efficiency of using budget funds and the quality of functioning of the audited object in the public procurement system.