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The following research deals with problems and issues regarding state audits within the topic of deepening European integration, steady development of the national system of public finances of Ukraine, and transition to international standards which are becoming of particular importance bearing in mind state financial control. In recent years these issues have emerged as key instruments for ensuring the legality, correctness and efficiency of accumulation and spending of public funds. Growing interest in the evolution of this institution is an important indicator of the democratization of a society and, at the same time, it is a guarantee of transparency in public financial activities. Taking into account the obvious progress of development of state financial control in Ukraine, the overall significance of state audits remains as one of the key questions on the level of law and legislation. Present level of development of national public finances shows an urgent necessity to improve the legal, organizational, economic and information basis of testate financial control. To attain these goals the state must upgrade existing legislative controls, establish relevant web resources, etc. These activities should be aimed at increasing efficiency over the control of accumulated or spent public finances. The proposed steps are to stipulate the promotion of the transition to international principles regarding state audits, the development of mechanisms for public financial control, and an increase in the effectiveness of controlling functions over public fund accumulation and spending.Raktažodžiai: valstybės finansai, valstybės biudžetas, finansų kontrolė, valstybės kontrolė, efektyvumo auditas, išorės auditas, vidaus auditas, apskaitos rūmai.Taras Gurzhii, Teisės mokslų daktaras, profesorius, Tarptautinės prekybos ir teisės fakulteto Administracinės, finansų ir informacinės teisės katedros vedėjas, Kijevo nacionalinis prekybos ir teisės universitetas, Kijevas, Ukraina.Deshko Lyudmyla, Teisės mokslų daktarė, profesorė, Tarptautinės prekybos ir teisės fakulteto Tarptautinės viešosios teisės katedros vedėja, Kijevo nacionalinis prekybos ir teisės universitetas,

Events that took place in Ukraine in 2014 transparently demonstrated the maladjustment of the national legal and administrative system to the challenges of hybrid warfare in times of peace. Although it took into account the possibility of direct military threats, it proved not to be ready for withstanding unconventional pressure. This state of affairs significantly weakened the state’s ability to resist and led to a number of dramatic political miscalculations, organizational failures, and acute social problems. The subsequent update of the national public law and administrative system made it possible to improve the situation, but at the same time it revealed a number of pressing issues related to the need to strike a balance between the state’s commitment to ensure the protection of human rights and the necessity to protect national security. In this sense the experience of Ukraine is instructive for many countries of the world, especially for those that are the target of the geopolitical ambitions of the modern Russia. The paper discusses the public law of Ukraine in recent years with the view of highlighting some key problems of legal regulation, as well as identifying some promising ways to develop public administration so that it is capable of effectively coping with the threats of hybrid warfare.

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In domestic law the approach dominates whereby analysis of existing administrative proceedings is carried out by considering their stages, as "complexes of sequential proceedings, united by a common aim, content, functional orientation and circle of participants". Methodological validity of this approach is obvious.The value of procedural stages is determined primarily by the fact that they reflect the logical sequence of the administrative process. Each stage has its clear procedural purposes. Remedial actions at each stage are united by common goals, which, in turn, serve the general purpose of the proceeding. Each stage is characterised by specific features related to the time and forms of implementation, the list of participants, their legal status, available decisions etc. Disclosure of the procedural stages allows us, on the one hand, to consider it in its entirety, consistency and dynamics while on the other -to focus on local issues that arise during the procedural activities.O. Kuzmenko claims that he compulsory presence of law-regulated stages of administrative proceedings is a common procedural safeguard that determines the activity of public administration 2 . Process stages are important organic elements that characterise the structure of each proceeding in particular and the administrative process, adds M. Tishchenko 3 . The content of administrative proceedings can be explored primarily through analysis of their stages. To characterise a particular administrative proceeding generally means to analyse all its stages, concludes V. Kolpakov 4 .Abstract e article investigates the procedural aspect of the administrative proceedings. It showcases current problems as regards the structuring of the administrative-delict process and o ers a comparison of some main scienti c approaches to the structure of the administrative process. On the basis of analysis of modern administrative doctrine, the new concept is proposed for the administrative proceeding structure.