ORGANIZATION OF MUNICIPAL FINANCIAL CONTROL

Author(s): Shiryayeva A.V.

Rubric: Content, problems and trends in the development of public law

DOI: 10.21777/2587-9472-2023-1.1-26-32

Release: 2023-1.1 (37)

Pages: 26-32

Keywords: local self-government, subject of the Russian Federation, financial control, external municipal financial control

Annotation: The article contains an analysis of the municipal government reform in the regions of the Russian Federation, including issues of the organization of municipal external financial control in the subjects of the Russian Federation. It is known that the procedure for creating an effective mechanism for the work of the municipal government is not possible without an effective system of financial control at the municipal level. Basing on the example of the Chuvash Republic, we have justified the need for a transition from a two-level system of local government to a one-level system. At the same time, arguments are given in favor of transferring the authority to conduct municipal external financial control from the control and accounting bodies of the Ministry of Defense to the control and accounting bodies of the subjects of the Russian Federation. The above actions should practically contribute to compliance with the basic principles within the framework of financial external control. First of all, positive changes will occur in relation to the principle of independence, and therefore the effectiveness and objectivity of such control will be justified.

Bibliography: Shiryayeva A.V. ORGANIZATION OF MUNICIPAL FINANCIAL CONTROL // Journal of Legal Sciences. – 2023. – № 1.1 (37). – С. 26-32. doi: 10.21777/2587-9472-2023-1.1-26-32