Alekseeva M.G. Legal Regulation of Activities of Municipal Ñontrol and Audit Bodies: Theory and Practice

Abstract: The subject of the research is the legal regulation of the activities of the municipal control and audit bodies from the point of view of theory and practice. The transfer to program budgets at the local level requires a shift in the emphasis from control of municipal finances to the monitoring over the use of funds. The author suggests that Article 18 of the Federal law "On General Principles of the Organization and Functioning of the Control and Audit Bodies of the Russian Federation Constituents and Municipal Units" should be complemented with the provision defining the right of control and accounts bodies of municipal units to interact with the subjects of public control. The methodological basis of the research involves the general research dialectical method and resulting specific research method such as system-structural and technical legal methods. It is concluded that control over spending municipal funds should be as transparent as possible. The author also offers to create local web pages to publish both acts of acceptance of work performed and complete movement of funds. This would allow to use access to resources is a tool of control by the population of a particular municipal unit. 

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