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Journal of the National Academy of Legal Sciences of Ukraine

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Legal support for budget expenditures for public procurement of the State agency for reserves management of Ukraine: current status, problems and prospects for improvement

Yevhen Hetman, Roman V. Shapoval , Olga I. Demenko, Liliia V. Pyliuha

Received 25.05.2026, Revised 25.06.2026, Accepted 30.09.2026

Abstract

The article carries out a comprehensive administrative and legal study of the issue of legal support for budget expenditures for public procurement of the State Agency for Reserve Management of Ukraine in the context of modern transformations of public administration, martial law and reform of the state financial control system. The theoretical and legal foundations of budget expenditures in the field of public procurement are studied, the content and administrative and legal nature of the category "budget expenditures" are revealed, and the scientific correlation of the concepts of "budget financing", "budget appropriations" and "budget expenditures" is carried out. The functions of budget expenditures in the public administration system are analyzed and the features of their implementation in the field of ensuring the state reserve are determined. The administrative and legal foundations of the activities of the State Agency for Reserve Management of Ukraine are analyzed, its place in the system of central executive bodies is determined, the competence in the field of formation and management of the state reserve, as well as the system of powers for carrying out public procurement are characterized. Considerable attention is paid to the analysis of the regulatory and legal support of budget expenditures for public procurement. The constitutional principles of the functioning of the budget system of Ukraine are revealed, the provisions of budget and procurement legislation are analyzed, as well as administrative and legal mechanisms of state financial control in the field of the use of budget funds. A separate scientific emphasis is placed on the features of the legal regulation of procurement under martial law. The main modern problems of legal support of budget expenditures for public procurement are investigated and identified. Based on the results of the study, promising directions for improving the legal support of budget expenditures for public procurement of the State Agency for Reserve Management of Ukraine are formulated. Considerable attention is paid to the analysis of international and European experience in the field of public procurement and budget control, as well as the prospects for adapting Ukrainian legislation to European Union standards.

Keywords:

budget expenditures; public procurement; state reserve; administrative and legal support; public administration; budget funds; martial law; digitalization; budget planning

https://doi.org/10.31359/1993-0909.2026.33.3.110

Retrieved from Journal NALSU №3, 2026 year

Pages 110-134

References Suggested citation

References

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[2] Budgetary code of Ukraine (2010, July). Retrieved from https://zakon.rada.gov.ua/laws/show/2456-17#Text

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Suggested citation

Hetman, Ye.A., Roman V. Shapoval, Demenko, O.I., & Pyliuha, L.V. (2026). Legal support for budget expenditures for public procurement of the State agency for reserves management of Ukraine: current status, problems and prospects for improvement. Journal of the National Academy of Legal Sciences of Ukraine, 33(3), 110-134. https://doi.org/10.31359/1993-0909.2026.33.3.110