ІНФОРМАЦІЙНЕ ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ ДЕРЖАВНИМИ ФІНАНСАМИ УКРАЇНИ

The paper seeks to explore the nature of ensuring information support to public financial management. A range of subjects authorized to create and maintain government information systems has been identified. An overview of the systems that contribute to providing management information support to the state budget financial inflows, in particular: “Tax Block”, “Inspector”, “Electronic Check” (e-Receipt) and “ProZorro. Sales” is presented. Special focus is paid to the systems that entail information on the transactions of the State Treasury Service of Ukraine, state budget funds utilization data as well as to the transactions of state-owned business entities, such as "ProZorro public e-procurement system", "SPENDING" and "Transparent budget". The findings revealed that application of the "Automated System for computer-based pension documents processing" and the "Our Family" information system had enhanced the accuracy and transparency of cash outflows from extrabudgetary funds and facilitated the reduction of labor and working time costs of authorized managing officers. A critical review on the information systems capabilities has demonstrated the shortcomings of particular government information systems and their organizational frameworks that hamper the management performance effectiveness. The method of logical generalization was employed to provide a rationale and suggest pathways for improving information support for public financial management in Ukraine. Among the key priorities is the creation of an Electronic Government, a single information portal which will integrate the existing information systems and help to eliminate data duplication across different information systems; ensure public financial management, budget and extrabudgetary funds standardization; enhance the efficiency of financial control including the sectoral one; increase the availability of public goods and services; strengthen the responsibility of each of the authorized managing and executive officers and officials.