The paper reveals the problems of the Ukrainian science in the complex of military and economic conditions, as the lack of budget funds and unwillingness of private business to invest in scientific researches. It has resulted in drastic reduction of costs on the equipment and materials and cutting down of the long-term prospective researches. The necessity of studying international experience as far as diversification of university researches and elaborations funding is concerned, is emphasized. Particular attention is paid to the grant financing system of scientific projects in the USA. It is proved that science grant support, as a special financial mechanism, has obtained a widespread prevalence all over the world and to a greatest extent in the United States. The factors of grant applications successful writing are systematized. Interdependence of the gained by a scholar quantity of grants and its own reputation in the scientific community is defined. The Arrangement of the National Science Foundation (National Science Foundation – NSF) grant system is analyzed. The policy, guiding principles and working technology of the expert panel NSF, as well as customary for the United States technologies of grant support; activity and tasks of the cross-agency Grants.gov and its collaboration with other federal agencies, are summarized in the table; the working technologies of the widely known in the USA expert organization Research Associates that assists the researchers in grant management by undertaking a major part of the bureaucratic and formal procedures are highlighted. The paper reflects the activity of such intelligent web solutions as SciVal Funding, Research Professional and Reviewer finder that accomplish the search of possible funding for a number of key spheres: country, branch of knowledge, a type of funding, a type of a sponsor, deadline applications. The essential principles of the USA grant system such as exceptional transparency in grants allocation, participation of the leading scientists of the country in research funds management, focus on enterprising scientific researches (contrary to the priority programs) are determined.
In order to fulfil the objectives of public auditing, it is necessary to appropriately determine the actual state of affairs. A broad spectrum of audit examination that lies within NIK’s competence, new forms of performance in the area of activities financed with public money, digitalization, technological advancement of various processes, as well as scientific and technological advancement call for expert knowledge. These concern all stages of the audit process, starting from its preparing, through evidence proceedings, to formulating and publicising audit results. In the article, an analysis has been presented of the legal regulation related to the situation in which the legislator allows for, or requires, the use of expert knowledge at every stage of the audit process. The most significant issue in the area is, obviously, evidencing with the use of expert knowledge. Evidence must be reliable, linked to the audit objectives and economical. That is why a vast part of the article is dedicated to experts and specialists. The author pays attention to the differences in the status of experts and specialists, the reasons for imperfected opinions, as well as refers to the issues and doubts voiced in practice, related to the engagement of experts and specialists in the audit process.
PL
Do osiągnięcia celu kontroli państwowej niezbędne jest prawidłowe ustalenie stanu faktycznego, czyli obiektywne i odpowiadające prawdzie. Szerokie spektrum badań kontrolnych będące w kompetencji NIK, coraz to nowe formy aktywności w sferze wykonywania zadań finansowanych ze środków publicznych, cyfryzacja, zaawansowanie technologiczne różnego rodzaju procesów, postęp nauki i techniki sprawiają, że kontrolerzy w wielu sprawach muszą posiłkować się wiedzą ekspercką. Dotyczy to w zasadzie wszystkich etapów kontroli, począwszy od jej przygotowania, przez postępowanie dowodowe aż po sformułowanie i upublicznienie wyników. W artykule przedstawiono analizę regulacji prawnej dotyczącej sytuacji, w której ustawodawca dopuszcza albo nakazuje skorzystanie z wiedzy eksperckiej na każdym etapie postępowania kontrolnego. Najistotniejszą kwestią jest przeprowadzanie dowodów z wykorzystaniem wiedzy specjalistycznej. Muszą być rzetelne, odnosić się do celów kontroli oraz racjonalne ekonomicznie. Dlatego najwięcej miejsca poświęcono biegłym i specjalistom. Zwrócono uwagę na różnice w ich statusie, przyczyny wadliwości opinii, a także odniesiono się do zgłaszanych problemów i wątpliwości związanych z udziałem biegłych albo specjalistów w czynnościach kontrolnych.
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