Social and Legal Studios

The article analyzes the administrative and legal status of the Accounting Chamber as a subject of cooperation in the field of combating budget legislation violations. Different points of scientists’ view on the concept and elements of the administrative and legal status of individual subjects of counteraction to violations of budget legislation are presented. It is noted that to characterize the administrative and legal status of the Accounting Chamber in the field of combating budget legislation violations as a subject of interaction, it is advisable to base on various elements of legal status, but focus on tasks and their implementation through authority. These elements reflect the performance characteristics of the administrative and legal status, which allows to analyze of the interaction as a coordinated activity better. In addition, the legislator paid the most attention to these elements that, which testifies their importance in the structure of the administrative and legal status of the subjects of counteraction to budget legislation violations. The norms of the Law of Ukraine "On the Accounting Chamber" of July 2, 2015, which determine the legal status of the Accounting Chamber in the fight against budget torts, as well as create a legal basis for cooperation with other actors to combat budget violations are analyzed. It is emphasized that the analysis of the tasks and powers of the Accounting Chamber allows us to conclude that the legislator has given the administrative and legal status of a subject of interaction in the field of combating budget legislation violations to the Accounting Chamber. It is proposed to classify these tasks and powers depending on the subjects of interaction – regulate the coordinated activities of the Accounting Chamber with: 1) the highest state authorities (Verkhovna Rada of Ukraine, President of Ukraine, Cabinet of Ministers of Ukraine); 2) other bodies of state financial control (Ministry of Finance of Ukraine, State Audit Office of Ukraine, State Treasury Service of Ukraine); 3) law enforcement agencies. Also, the normatively established powers for information interaction and interaction during project-consulting work are highlighted