EXTERNAL MUNICIPAL FINANCIAL CONTROL IN THE REPUBLIC OF TUVA: REALITIES AND PROSPECTS
The features and problems of the development of external municipal financial control have been considered. According to the results of the analysis of the activity of the ISSC, the main reasons and factors, affecting the effectiveness of their activities have been determined. It has been noted, that...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-12-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1856 |
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| author | V. K. Khomushku M. R. Kara-Sal |
| author_facet | V. K. Khomushku M. R. Kara-Sal |
| author_sort | V. K. Khomushku |
| collection | DOAJ |
| description | The features and problems of the development of external municipal financial control have been considered. According to the results of the analysis of the activity of the ISSC, the main reasons and factors, affecting the effectiveness of their activities have been determined. It has been noted, that due to the lack of the possibility of forming CSR with a number, that allows you for the full and qualitative implementation of the powers vested in CSR, the external municipal financial control in the republic needs to be reformed. Based on the study, it has been concluded, that it is necessary to initiate the transfer of authority of the ISSA to the level of the subject through the implementation of a pilot project to transfer the authority of CSR, the municipality that is least covered by external financial control to the level of the Audit Chamber of the Republic of Tuva. In the case of the implementation of this project, the quality of fulfilling the powers to conduct examination of municipal legal acts, control and expert-analytical activities, and reduce control risks will increase. |
| format | Article |
| id | doaj-art-a717c5a6c0a64c64a8f656b3575255dc |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-12-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-a717c5a6c0a64c64a8f656b3575255dc2025-02-04T08:28:02ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-12-0101114615010.26425/1816-4277-2019-11-146-1501556EXTERNAL MUNICIPAL FINANCIAL CONTROL IN THE REPUBLIC OF TUVA: REALITIES AND PROSPECTSV. K. Khomushku0M. R. Kara-Sal1Plekhanov Russian University of Economics;Plekhanov Russian University of EconomicsThe features and problems of the development of external municipal financial control have been considered. According to the results of the analysis of the activity of the ISSC, the main reasons and factors, affecting the effectiveness of their activities have been determined. It has been noted, that due to the lack of the possibility of forming CSR with a number, that allows you for the full and qualitative implementation of the powers vested in CSR, the external municipal financial control in the republic needs to be reformed. Based on the study, it has been concluded, that it is necessary to initiate the transfer of authority of the ISSA to the level of the subject through the implementation of a pilot project to transfer the authority of CSR, the municipality that is least covered by external financial control to the level of the Audit Chamber of the Republic of Tuva. In the case of the implementation of this project, the quality of fulfilling the powers to conduct examination of municipal legal acts, control and expert-analytical activities, and reduce control risks will increase.https://vestnik.guu.ru/jour/article/view/1856financial controlmunicipal accounting authoritiesorganization of external municipal financial controlexamination of municipal programsanalysis of the budget processperformance audit |
| spellingShingle | V. K. Khomushku M. R. Kara-Sal EXTERNAL MUNICIPAL FINANCIAL CONTROL IN THE REPUBLIC OF TUVA: REALITIES AND PROSPECTS Вестник университета financial control municipal accounting authorities organization of external municipal financial control examination of municipal programs analysis of the budget process performance audit |
| title | EXTERNAL MUNICIPAL FINANCIAL CONTROL IN THE REPUBLIC OF TUVA: REALITIES AND PROSPECTS |
| title_full | EXTERNAL MUNICIPAL FINANCIAL CONTROL IN THE REPUBLIC OF TUVA: REALITIES AND PROSPECTS |
| title_fullStr | EXTERNAL MUNICIPAL FINANCIAL CONTROL IN THE REPUBLIC OF TUVA: REALITIES AND PROSPECTS |
| title_full_unstemmed | EXTERNAL MUNICIPAL FINANCIAL CONTROL IN THE REPUBLIC OF TUVA: REALITIES AND PROSPECTS |
| title_short | EXTERNAL MUNICIPAL FINANCIAL CONTROL IN THE REPUBLIC OF TUVA: REALITIES AND PROSPECTS |
| title_sort | external municipal financial control in the republic of tuva realities and prospects |
| topic | financial control municipal accounting authorities organization of external municipal financial control examination of municipal programs analysis of the budget process performance audit |
| url | https://vestnik.guu.ru/jour/article/view/1856 |
| work_keys_str_mv | AT vkkhomushku externalmunicipalfinancialcontrolintherepublicoftuvarealitiesandprospects AT mrkarasal externalmunicipalfinancialcontrolintherepublicoftuvarealitiesandprospects |