Lecture notes, cheat sheets
State and municipal finances. Basic principles of municipal financial control (most important) Directory / Lecture notes, cheat sheets Table of contents (expand) 40. Basic principles of municipal financial control Basic principles implementation of municipal financial control: legality, independence, objectivity, responsibility, publicity, consistency. The principle of legality means the steady and exact observance of the norms and rules established by the legislation, legal acts of local self-government by all subjects of municipal financial control. The principle of independence means that the subjects of municipal financial control are independent in terms of the implementation of control activities from state authorities, local governments and their officials, political and other public organizations. Impact and influence on them in order to change the formulated opinions and conclusions based on the results of control activities are not allowed. The principle of objectivity means that municipal financial control is carried out using official documentary data and data documented during control activities in the manner prescribed by law and legal acts of local self-government, by applying methods that provide comprehensive and reliable information. The principle of responsibility means that measures of legal responsibility are applied to the offenders of financial legislation. Release from legal liability of a person who has committed a financial offense is allowed on the grounds provided for by law and in the manner prescribed by law. Concealment of financial violations is not allowed. Employees exercising control are liable for illegal actions committed by them in the field of financial control in accordance with the law. The principle of publicity means openness and accessibility for society and the media of information about the results of control (control and audit and expert and analytical) activities within the framework of municipal financial control, subject to the preservation of state, commercial and other secrets protected by law. The principle of consistency means the unity of the legal foundations of control activities carried out within the framework of municipal financial control, the organization of interaction between subjects of municipal financial control. Author: Novikova M.V. << Back: Goals and main tasks of municipal financial control >> Forward: Forms, subjects and objects of municipal financial control We recommend interesting articles Section Lecture notes, cheat sheets: ▪ Summary of works of Russian literature of the XIX century ▪ Operational-search activity. Crib ▪ Foreign literature of the XNUMXth century in brief. Crib See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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