Legal Regulation of Control over the Implementation of Municipal Budgets and Ways to Improve it

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Abstract

The effectiveness of legal regulation of control over the execution of municipal budgets and ways to improve it are analyzed. The article notes that, as part of the justification for improving the mechanism of local budget execution, an algorithm for building an internal control system is proposed, and that an internal control system should be created in the municipality that could ensure the least loss of money and material resources at any stage of financial and economic activity.

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About the authors

Rita A. Toria

Presidential Academy of the RANEPA

Author for correspondence.
Email: rtoria@yandex.ru

Professor of the Department of State and Legal Disciplines of the Higher School of Jurisprudence of the IGSiU, Presidential Academy Russian Academy of National Economy and Public Administration

Russian Federation, Moscow

References

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  2. Sharafutdinova, I. R. Historical prerequisites for the formation of the treasury system of budget execution in the Russian Federation / I. R. Sharafutdinova, A. Sh. Shakirova // Economics and Modern Management: theory and practice. —2015. —No. 56. —pp. 139–148.
  3. Shuliko E.V. Municipal budget control in the Russian Federation: on the example of the municipal formation of Novorossiysk. Abstract of the dissertation of the Candidate of Economic Sciences. M.; 2014. 25 p.
  4. Yashina N. I. Improving the theoretical and practical foundations of assessing the financial condition and quality of budget management in order to improve the efficiency of managing the financial resources of the territory // Finance and credit. —2016. —417 p.
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  10. Official website of the Accounts Chamber of the Russian Federation. URL: http://www.audit.gov.ru.

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