Abstract
Almost three decades have passed since the appearance of the Law of the Russian Federation from 06.07.1991 No. 1550-1 «On local self-government in the Russian Federation». Over the past historical stage, the regulatory framework of local self-government and its bodies has significantly transformed: this applies to the concept of local self-government, territorial and organizational foundations, and of course the legal status of individual local self-government bodies. This article provides a comparative legal analysis of certain provisions of Federal law No. 131-FZ of 06.102.2003 «On General principles of local self-government organization in the Russian Federation» and Federal law No. 6-FZ of 07.02.2011 «On General principles of organization and activity of control and accounting bodies of subjects of the Russian Federation and municipalities» in the part concerning control and accounting bodies of municipalities. Based on the results of this analysis, significant contradictions were identified in the basic Federal normative legal acts regulating the legal status of the control and accounting body of a municipality, which need to be corrected by the Federal legislator in order to increase the level of unity and consistency in the legal regulation of the status of one of the most important bodies in the system of local self-government-the control and accounting body of a municipality.
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