Особливості фінансово-правового забезпечення діяльності органів та установ Державної кримінально виконавчої служби України

Abstract

Стаття присвячена аналізу фінансово-правового забезпечення та правового регулювання діяльності органів і установ ДКВС України з урахуванням специфіки її завдань, організаційної структури та сучасних умов функціонування. Обґрунтовано напрями вдосконалення фінансово-правового механізму, зокрема оптимізацію структури бюджетних видатків, розвиток внутрішніх джерел фінансування, застосування механізмів державно-приватного партнерства та цифровізацію процесів фінансового контролю. The article analyzes the financial and legal support and regulation of the activities of bodies and institutions of the State Criminal and Executive Service of Ukraine (SCES of Ukraine), taking into account the specificity of its tasks, organizational structure and current conditions of functioning. The study examines the regulatory framework governing financial support for the penitentiary system, including the Budget Code of Ukraine, the Law of Ukraine "On the State Criminal and Executive Service of Ukraine", the Criminal and Executive Code of Ukraine, as well as by-laws regulating budget expenditures, remuneration, social guarantees and additional payments under martial law. Special attention is paid to systemic problems of financial and legal support of the SCES of Ukraine, in particular insufficient funding of security measures, deterioration of the material and technical base, limited opportunities for attracting additional financial resources, and the need to adapt budget policy to martial law conditions. It is substantiated that the complex organizational structure of the SCES of Ukraine, which includes central management bodies, pre-trial detention centers, penitentiary institutions of various security levels and special units, directly affects the volume and structure of financial needs. The article emphasizes the interdependence of financial provision and legal regulation, noting that the imbalance between available financial resources and regulatory requirements negatively affects the effectiveness of penitentiary institutions. The main directions for improving the financial and legal mechanism are substantiated, including optimization of budget expenditures, development of internal funding sources, use of public-private partnership instruments, digitalization of financial control, and strengthening transparency and accountability in the use of public funds. It is concluded that the formation of a comprehensive financial and legal support mechanism adapted to the tasks of the SCES of Ukraine and the conditions of martial law is a necessary prerequisite for ensuring sustainable functioning of the penitentiary system.