Legal Instruments for Administrative Control Over Transparency and Accountability in Public Finance Management in the Context of Cooperation Between the State and the Private Sector

Auteurs

  • Yuliya Pustovit Department of Administrative, Financial and Information Law, State University of Trade and Economics
  • Ruslan Herasymchuk Department of Constitutional, Administrative and Financial Law, Faculty of Law, Leonid Yuzkov Khmelnytskyi University of Management and Law
  • Vitalii Kotsur Department of Public Administration, Hryhorii Skovoroda University in Pereiaslav
  • Inna Nunyuk Department of Political Science and Public Administration, Faculty of History, Political Science and National Security, Lesya Ukrainka Volyn National University https://orcid.org/0000-0001-6544-2393
  • Zoriana Buryk Department of Public Administration, Hryhorii Skovoroda University in Pereiaslav https://orcid.org/0000-0003-4739-3203

DOI :

https://doi.org/10.23925/2178-0080.2025v27iSI.73114

Mots-clés :

administration, transparency, accountability, financial management, public-private partnership, public finance, legal support

Résumé

Transparency and accountability in public finance management (PFM) are key to ensuring efficient use of funds for public-private partnership (PPP) projects. This article examines the administrative and legal mechanisms supporting transparency and accountability in PPP-related PFM. The methodology applies comparative legal analysis across EU countries and structural analysis of administrative models from 2000 to 2024. Findings highlight variations in tender openness, disclosure and reporting standards, audit independence, system integration, and digitalization. Most states integrate transparency into PPP management, though Spain, Poland, and Belgium show partial adoption, and Romania lacks such mechanisms. Levels of digitalization differ: Italy, Sweden, France, and the Netherlands lead, while Spain, Belgium, and Poland face regional gaps. Future research should assess administrative efficiency in strengthening transparent financial governance.

Bibliographies de l'auteur

Yuliya Pustovit, Department of Administrative, Financial and Information Law, State University of Trade and Economics

Doctor of Sciences in Law and Professor specializing in administrative and financial law. Her research interests focus on the protection of legal entities’ rights and legitimate interests, with a primary emphasis on advocacy and legal representation.

 

 

Ruslan Herasymchuk, Department of Constitutional, Administrative and Financial Law, Faculty of Law, Leonid Yuzkov Khmelnytskyi University of Management and Law

Researcher in the field of administrative law with a particular focus on public safety and public order, including the entities responsible for ensuring public safety and order at the regional level. They have experience in academic research, project development, and collaboration with international institutions. Their recent studies explore public safety and public order as objects of administrative and legal regulation. They are actively engaged in advancing knowledge on the interaction among public safety and public order stakeholders at the regional level.

Vitalii Kotsur, Department of Public Administration, Hryhorii Skovoroda University in Pereiaslav

PhD in Political Science, Doctor of Historical Sciences, Professor, and public figure. His research interests focus on political processes, national and international relations, and historical dimensions of state and societal development.

Inna Nunyuk, Department of Political Science and Public Administration, Faculty of History, Political Science and National Security, Lesya Ukrainka Volyn National University

PhD in Public Administration and Associate Professor. Her research interests include public governance, political processes, national security, public policy analysis, and institutional mechanisms of public administration in contemporary state development.

Zoriana Buryk, Department of Public Administration, Hryhorii Skovoroda University in Pereiaslav

Doctor of Science in Public Administration and Professor. Her professional and research interests include public governance, academic leadership, scientific entrepreneurship, civil society development, and institutional support for research and innovation ecosystems.

Références

Act No. 23/2017, on Rules of Budgetary Responsibility (2017). https://www.rozpoctovarada.cz/en/statement-of-the-czech-fiscal-council-concerning-the-governments-proposal-to-amend-act-no-23-2017-coll-on-budgetary-responsibility-rules/

Akomea-Frimpong, I., Jin, X., Osei-Kyei, R., & Pariafsai, F. (2023). Critical managerial measures on financial risks of sustainable public–private partnership projects: a PRISMA review. Journal of Financial Management of Property and Construction, 28(3), 398-422. https://doi.org/10.1108/JFMPC-12-2021-0070

Androniceanu, A. (2021). Transparency in public administration as a challenge for a good democratic governance. Revista» Administratie si Management Public, 36, 149-164. https://www.ceeol.com/search/article-detail?id=964121

Ayhan, B., & Üstüner, Y. (2023). Turkey’s public–private partnership experience: a political economy perspective. Southeast European and Black Sea Studies, 23(1), 115-138. https://doi.org/10.1080/14683857.2022.2065622

Bach, S. (2020). Fiscal councils’ impact on promoting transparency and accountability in public finance management. Public Sector Economics, 44(3), 355-384. https://doi.org/10.3326/pse.44.3.4

Batjargal, T., & Zhang, M. (2021). Review of key challenges in public-private partnership implementation. Journal of Infrastructure, Policy and Development, 5(2), 1378. https://doi.org/10.24294/jipd.v5i2.1378

Batra, R. (2023). Review of public–private partnerships across building sectors in nine European countries: Key adaptations for PPP in housing. Engineering, Construction and Architectural Management, 30(7), 2904-2927. https://doi.org/10.1108/ECAM-07-2021-0664

Bundesministerium der Justiz. (1969). Haushaltsgrundsätzegesetz (HGrG) – Gesetz über die Grundsätze des Haushaltsrechts des Bundes und der Länder [Budgetary Principles Act]. BGBl, I S, 1273. https://www.gesetze-im-internet.de/hgrg/

Bundesministerium der Justiz. (2005). Informationsfreiheitsgesetz (IFG) – Gesetz zur Regelung des Zugangs zu Informationen des Bundes [Freedom of Information Act]. BGBl, I S, 2722. https://www.gesetze-im-internet.de/ifg/

Bundesrechnungshof. (n.d.). Über den Bundesrechnungshof [About the Federal Court of Audit]. https://www.bundesrechnungshof.de/

Çakmak, M. D., & Gediz Oral, B. (2023). The Success of Public Private Partnerships with Transparency and Accountability Principles, 4(3), 289-311. https://doi.org/10.52108/2757-5942.4.3.5

Chiswa, N. (2024). Unravelling critical success factors in public-private partnership implementation. European Procurement and Public Private Partnership Law Review, 19(1), 39-60. https://doi.org/10.21552/epppl/2024/1/7

Consip (n.d.). Portale Consip – Mission e vision. https://www.consip.it/chi-siamo/identità/mission-e-vision

Cordery, C. J., & Hay, D. (2024). Public sector audit: new public management influences and eco-system driven reforms. Journal of Public Budgeting, Accounting & Financial Management. https://doi.org/10.1108/JPBAFM-07-2023-0124

Cuadrado-Ballesteros, B., Ríos, A. M., & Guillamón, M. D. (2023). Transparency in public administrations: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 35(5), 537-567. https://doi.org/10.1108/JPBAFM-10-2022-0158

Decreto Legislativo 14 marzo 2013, n. 33 (2013). Gazzetta Ufficiale Serie Generale, 80. Entrata in vigore il 20 aprile 2013. https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2013-03-14;33

European Commission. (2008). Interpretative Communication on IPPP https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52008XC0412(02)

European Commission. (2014). Directive 2014/23/EU of the European Parliament and of the Council of 26 February 2014 on the award of concession contracts. Official Journal of the European Union, L 94, 1–64. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0023

Iacuzzi, S. (2022). An appraisal of financial indicators for local government: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 69-94. https://doi.org/10.1108/JPBAFM-04-2021-0064

Kotlyrevskiy, Y., Petrukha, S., Mandzinovska, Kh., Brynzei, B., & Rozumovych, N. (2022). Impact of modern information and communication technologies on economic security in the context of COVID-19. International Journal of Computer Science and Network Security, 22(1), 199–205. http://paper.ijcsns.org/07_book/202201/20220127.pdf

Lawal, C., Friday, S., Ayodeji, D., & Sobowale, A. (2024). Advances in public-private partnerships for strengthening national financial governance and crisis response systems. International Journal of Advanced Multidisciplinary Research and Studies, 6(4), 1700-1719. https://www.multiresearchjournal.com/admin/uploads/archives/archive-1744897403.pdf

Legea 544/2001 privind liberul acces la informațiile de interes public (2001). https://legislatie.just.ro/public/detaliidocument/31413

Ley 19/2013, de 9 de diciembre, de transparencia, acceso a la información pública y buen gobierno (2013). Boletín Oficial del Estado, núm. 295. https://www.boe.es/buscar/act.php?id=BOE-A-2013-12887

Ley 9/2017 de contratos del sector público. (2017). https://www.boe.es/buscar/act.php?id=BOE-A-2017-12902

Loi budgétaire du 22 décembre 2023 (2023). Moniteur belge. Entrée en vigueur le 1 janvier 2024. www.stradalex.com/fr/sl_news/document/sl_news_future_law2022_2023_55_3714-fr?access_token=e18c509cc6b454393fc194277e50df5d6d9b8f99

Loi organique n° 2001692 relative aux lois de finances (2001). Journal officiel de la République française, 177 (2). https://www.budget.gouv.fr/reperes/lolf/articles/loi-organique-relative-aux-lois

Ministero delle Infrastrutture e dei Trasporti. (2015). Portale Opencantieri. https://www.mit.gov.it/comunicazione/news/opencantieri-i-dati-trasparenti-e-aggiornati-sulle-opere-pubbliche

Morais, P., Matos, J., Bessa Vilela, N., & Oplotnik, Z. J. (2022). Transparency and Risk Allocation in PPP: Addressing Complex Contracts' Mathematical Formulas in the Portuguese Case. Lex Localis: Journal of Local Self-Government, 20(2). https://doi.org/10.4335/10.4335/20.2.435-453(2022)

Mulyani, S. (2021). Critical success factors in public-private partnership. Journal of Accounting Auditing and Busines, 4(1), 81-86. https://doi.org/10.24198/jaab.v4i1.31953

Nuwagaba, I., Tshombe, L. M., Molokwane, T., & Nduhura, A. (2022). Accountability Paradox for the Success of Public Private Partnership (PPP) Projects in developing Countries. African Journal of Development Studies, 12(1). https://hdl.handle.net/10520/ejc-aa_affrika1_v12_n1_a13

Offentlighetsprincipen. (1766). https://www.regeringen.se/sa-styrs-sverige/grundlagar-och-demokratiskt-deltagande/offentlighetsprincipen/

Open Government Partnership. (2022). PPP Transparency Guidelines – Open Government Plan. https://www.opengovpartnership.org/members/germany/commitments/DE0046/

ÖPPBeschleunigungsgesetz (2005). http://www.meinepolitik.de/oeppges.htm

Oulasvirta, L., & Rönkkö, J. (2023). Public financial management: Budgeting, accountability and auditing. Finnish Public Administration: Nordic Public Space and Agency (pp. 111-126). Cham: Springer International Publishing. https://doi.org/10.1007/978-3-031-34862-4_7

PPPs Regulatory Quality. (n.d.). World Bank Development Indicators. https://databank.worldbank.org/source/ppps-regulatory-quality/Type/TABLE/preview/on

Putintsev, A., Klymenko, O., Mala, S., Horlach, A., Petrukha, N., & Kovtun, M. (2022). Financial aspects of social and environmental responsibility of business. Ad Alta: Journal of Interdisciplinary Research, 12(2, Special Issue XXIX), 49–56. http://www.magnanimitas.cz/ADALTA/120229/papers/A_09.pdf

Reig, M., Gasco-Hernandez, M., & Esteve, M. (2021). Internal and External Transparency in Public-Private Partnerships – The Case of Barcelona’s Water Provision. Sustainability, 13(4), 1777. https://doi.org/10.3390/su13041777

Roehrich, J. K., Lewis, M. A., & George, G. (2014). Are public-private partnerships a healthy option? A systematic literature review. Social Science & Medicine, 113, 110–119. https://doi.org/10.1016/j.socscimed.2014.03.037

Roumboutsos, A. (2015). Public-private partnership performance in the transport sector. Transport Reviews, 35(2), 149–166. https://doi.org/10.1080/01441647.2014.993746

Ryzhakova, G., Petrukha, S., Petrukha, N., Krupelnytska, O., & Hudenko, O. (2022). Agro-food value added chains: Methodology, technique and architecture. Financial and Credit Activity: Problems of Theory and Practice, 4(45), 385–395. https://doi.org/10.55643/fcaptp.4.45.2022.3809

Sheppard, G., & Beck, M. (2023). Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency. Journal of Accounting and Public Policy, 42(4), 107111. https://doi.org/10.1016/j.jaccpubpol.2023.107111

Stafford, A., & Stapleton, P. (2022). The impact of hybridity on PPP governance and related accountability mechanisms: the case of UK education PPPs. Accounting, Auditing & Accountability Journal, 35(3), 950-980. https://doi.org/10.1108/AAAJ-12-2019-4324

Szolno-Koguc, J. (2018). The significance of openness and transparency for accountability in public finances. Financial Internet Quarterly, 14(2), 58-66. 10.2478/fiqf-2018-0012

Tallaki, M., & Bracci, E. (2021). Risk allocation, transfer and management in public–private partnership and private finance initiatives: A systematic literature review. International Journal of Public Sector Management, 34(7), 709-731. https://doi.org/10.1108/IJPSM-06-2020-0161

Tryckfrihetsförordningen [Freedom of the Press Act], SFS, 1949, 105. (2023). (Original work published 1766). The Riksdag of Sweden. https://www.riksdagen.se/globalassets/05.-sa-fungerar-riksdagen/demokrati/the-freedom-of-the-press-act-2023-eng.pdf

Ustawa o partnerstwie publicznoprywatnym. (2008). Dz.U. z 2008 r. nr 19, poz. 100. https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=wdu20090190100

Ustawa z dnia 21 października 2016 r. o umowie koncesji na roboty budowlane lub usługi. (2016). https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20160001920

Ustawa z dnia 27 sierpnia 2009 r. o finansach publicznych. Dziennik Ustaw 2009 nr 157 poz. 1240. https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=wdu20091571240

Van Hooydonk, E. (2022). Seaport PPPs in the EU: Policy, Regulatory, and Contractual Issues. Handbook on Public Private Partnerships in Transportation, Vol I: Airports, Water Ports, Rail, Buses, Taxis, and Finance, 129-152. https://doi.org/10.1007/978-3-030-83484-5_8

Viana, L. C., Moreira, J. A. C., & Alves, P. (2023). Disclosure of information and transparency in public-private partnerships: A comparative study between Portugal and the UK. Accounting in Europe, 20(1), 66-92. https://doi.org/10.1080/17449480.2022.2091466

Viana, L., Moreira, J. A., & Alves, P. (2022). State audit of public–private partnerships: Effects on transparency, auditor's roles, and impact on auditee's reactions. Financial Accountability & Management, 38(4), 633-660. https://doi.org/10.1111/faam.12342

Viana, L., Sarmento, J., Moreira, J. A., & Alves, P. (2021). The impact of public–private partnerships on public accounts: The Portuguese roads sector. Financial Accountability & Management, 37(3), 279-302. https://doi.org/10.1111/faam.12275

Vlašković, V. B., & Maksimović, S. L. (2024). The importance of implementing good governance principles in public-private partnerships in Serbia. MB University International Review, 2(1), 55-66. https://doi.org/10.61837/mbuir020124055v

Wet open overheid [Open Government Law] (2022). https://www.ibabs.com/en/glossary/open-government-act/

Yeretin, Y., Oharieva, N., Petrukha, N., Hudenko, B., & Tsiupa, O. (2024). Effect of humanitarian spending for national economy in wartime: Budgetary and economic aspects. Pakistan Journal of Life and Social Sciences, 22(2), 6592–6601. https://doi.org/10.57239/PJLSS-2024-22.2.00497

Téléchargements

Publiée

2025-12-19

Comment citer

Pustovit, Y., Herasymchuk, R., Kotsur, V., Nunyuk, I., & Buryk, Z. (2025). Legal Instruments for Administrative Control Over Transparency and Accountability in Public Finance Management in the Context of Cooperation Between the State and the Private Sector. Revista Administração Em Diálogo - RAD, 27(SI), 132–151. https://doi.org/10.23925/2178-0080.2025v27iSI.73114

Numéro

Vol. 27 No SI (2025): Dezembro

Rubrique

Artigos

Licence

© Yuliya Pustovit, Ruslan Herasymchuk, Vitalii Kotsur, Inna Nunyuk, Zoriana Buryk 2025

Creative Commons License

Ce travail est disponible sous la licence Creative Commons Attribution 4.0 International .

Licença Creative Commons
Este obra está licenciado com uma Licença Creative Commons Atribuição 4.0 Internacional.