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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Autores principales:	V. K. Khomushku, M. R. Kara-Sal
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	financial control municipal accounting authorities organization of external municipal financial control examination of municipal programs analysis of the budget process performance audit Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/a717c5a6c0a64c64a8f656b3575255dc
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spelling	oai:doaj.org-article:a717c5a6c0a64c64a8f656b3575255dc2021-12-03T07:43:30ZEXTERNAL MUNICIPAL FINANCIAL CONTROL IN THE REPUBLIC OF TUVA: REALITIES AND PROSPECTS1816-42772686-841510.26425/1816-4277-2019-11-146-150https://doaj.org/article/a717c5a6c0a64c64a8f656b3575255dc2019-12-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1856https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.V. K. KhomushkuM. R. Kara-SalPublishing House of the State University of Managementarticlefinancial controlmunicipal accounting authoritiesorganization of external municipal financial controlexamination of municipal programsanalysis of the budget processperformance auditSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 11, Pp 146-150 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	financial control municipal accounting authorities organization of external municipal financial control examination of municipal programs analysis of the budget process performance audit Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	financial control municipal accounting authorities organization of external municipal financial control examination of municipal programs analysis of the budget process performance audit Sociology (General) HM401-1281 Economics as a science HB71-74 V. K. Khomushku M. R. Kara-Sal EXTERNAL MUNICIPAL FINANCIAL CONTROL IN THE REPUBLIC OF TUVA: REALITIES AND PROSPECTS
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
author	V. K. Khomushku M. R. Kara-Sal
author_facet	V. K. Khomushku M. R. Kara-Sal
author_sort	V. K. Khomushku
title	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_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_sort	external municipal financial control in the republic of tuva: realities and prospects
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/a717c5a6c0a64c64a8f656b3575255dc
work_keys_str_mv	AT vkkhomushku externalmunicipalfinancialcontrolintherepublicoftuvarealitiesandprospects AT mrkarasal externalmunicipalfinancialcontrolintherepublicoftuvarealitiesandprospects
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EXTERNAL MUNICIPAL FINANCIAL CONTROL IN THE REPUBLIC OF TUVA: REALITIES AND PROSPECTS

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