Control of Communal Financial Economy

Abstract

The author points to the problems of control and supervision of communal financial economy for their proper functioning. In the beginning he emphasizes the question of financial independence that the unions of territorial self-government have, an independence that embraces both the process of hoarding income and making expenses. Control and supervision are to secure proper, purposeful and rational management of financial means. The author distinguishes external and internal control, and then he goes on to present the control organs and mode of their control and supervision activities.