Practice of Municipal Control and Account Bodies Interaction in Conducting External Municipal Finance Control

Abstract

The article studies the practice of municipal control and account bodies interaction in conducting external municipal control. The information about agreements on interaction and cooperation with such structures as control and account and finance bodies, law-enforcement bodies, other territorial divisions of federal bodies of power, bodies of power of entities of the Russian Federation and municipal formations was summarized and analyzed. Interaction of municipal control and account bodies is carried out at all stages of work, starting with planning and exchange of necessary information and finishing with sending the results of control and expert-analytical procedures to lawenforcement bodies and other concerned bodies so that steps within their competence can be taken. Within the frames of the said agreements joint meetings, conferences, round table discussions are conducted; employees of the control and account bodies are invited by law-enforcement bodies for participation in control procedures or rendering practical help; municipal control and account bodies send to law-enforcement bodies materials of control procedures so that steps within their competence can be taken; joint control and expert-analytical procedures with other control bodies are carried out; methodological aid on the part of control and account bodies of entities of the Russian Federation is rendered. To exchange experience control and account bodies take part in joint commissions, ad hoc groups, counsils. The authors put forward proposals aimed at improvement of the system of interaction of municipal control and account bodies with different organizations within the frames of their competences in order to raise the efficiency of external municipal finance control, which implies the decrease in corruption risks and provision of effective use of budget funds.