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41. Forms, subjects and objects of municipal financial control
Forms of municipal financial control are:
1) preliminary financial control- control in the process of considering draft city budgets, regulatory legal acts on budgetary, financial and property issues, exercising control until expenses are incurred;
2) current financial control- control over the receipt of income and expenditure of city budget funds, including funds from the use of municipal property, the movement of municipal property, the use of funds raised (credits, loans, guarantees) and the servicing of municipal debt immediately at the time of expenditure after confirmation of monetary obligations;
3) subsequent financial control- control exercised by the bodies of municipal financial control following the results of business transactions with the funds of the city budget, including funds from the use of municipal property, and municipal property by legal entities and individuals.
Distinguish between internal and external control. Internal municipal financial control is carried out within the framework of the executive and administrative body - the city administration. The subjects of internal control are the head of the city administration, the finance committee, chief administrators, administrators of budgetary funds, their divisions and officials in accordance with their competence.
The subjects of external control are also the mechanisms for the implementation of internal control, the system of organization and management, aimed at improving the efficiency of the use of municipal resources (money and property).
Both external and internal control can be carried out with the involvement of specialized organizations and persons: experts, auditors, etc.
The objects of municipal financial control are the main managers, managers and recipients of the city budget funds, municipal enterprises, institutions and organizations, shares in the authorized capital of which are in municipal ownership, other participants in the budget process in the city, commercial and non-profit organizations, regardless of the type of activity, organizational - legal forms and forms of ownership, if they acquire and (or) exercise property and personal non-property rights and obligations on behalf of the city.
Author: Novikova M.V.
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