OUTSTANDING ISSUES IN THE ORGANIZATION AND ACTIVITIES OF MUNICIPAL CONTROL AND AUDIT BODIES AND PROPOSALS FOR THEIR SOLUTION

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Abstract


The article deals with the organization of effective financial control over the execution of the budget and the use of state and municipal property. The author focuses on a set of legal, organizational and methodological needed to implement control functions. The analysis of normative legal acts regulating the activities of control and audit bodies, revealed significant shortcomings of the legislation in achieving organizational and functional independence of the control and audit bodies of municipalities, the directions of its development.

About the authors

Vitalii I Perov

Union of Municipal Control and Audit Bodies Russia

Email: mkso@ach.gov.ru

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Copyright (c) 2014 Перов В.И.

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