Совершенствование системы внешнего финансового контроля как условие внедрения программно-целевого планирования на муниципальном уровне

Abstract

The paper deals with one of the problem of the functioning of local self-government, i.e. the transition to the formation of the municipal budget according to the program principle. The study focuses on observations related to the majority of accepted programs and typical shortcomings in the formation and implementation of programs identified on the basis of the generalization of the practice of municipal control and accounting bodies for the examination and monitoring of municipal programs.