Economic Analysis: Theory and Practice
 

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Advancing the methodology for external municipal control in the system of management of territory's socio-economic development

Vol. 18, Iss. 11, NOVEMBER 2019

Received: 20 August 2019

Received in revised form: 9 September 2019

Accepted: 7 October 2019

Available online: 29 November 2019

Subject Heading: MANAGERIAL ANALYSIS

JEL Classification: C43, H12

Pages: 2138–2157

https://doi.org/10.24891/ea.18.11.2138

Mordvintsev A.I. Chamber of Control and Accounts of Volgograd, Volgograd, Russian Federation
ksp_priem@volgadmin.ru

ORCID id: not available

Buletova N.E. Volgograd Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA), Volgograd, Russian Federation
buletovanata@gmail.com

https://orcid.org/0000-0003-4808-906X

Atarshchikova I.G. Chamber of Control and Accounts of Volgograd, Volgograd, Russian Federation
atarshikova@kspvolg.ru

ORCID id: not available

Subject The article investigates the issue of effective management of State and municipal finance and the use of public funds. It considers improving the methodology for external State and municipal control that includes performance audit and strategic audit.
Objectives The aim is to advance the methodological framework for performance audit in the activities of control and accounting bodies of municipalities and to elaborate criteria and approach to measuring the effectiveness and efficiency of public spending when implementing municipal programs for socio-economic development of territories.
Methods The study employs traditional methods of systems analysis (synthesis, structuring and classification, modeling, algorithm presentation, expert estimates) and specific techniques of professional audit activities that are applied in the work of control and accounting bodies of municipalities and federal subjects of Russia and are based on methods of indicative and statistical analysis.
Results We defined actual stages of performance audit, using the case of social infrastructure facilities and taking into account trends in audit activities, systematized criteria for assessing the efficiency of use of budget funds for conducting audits by the Chamber of Control and Accounts of Volgograd. We also presented an algorithm for quantifying the efficiency on the basis of indicative and statistical approaches.
Conclusions The offered measures and recommendations will enable to ensure necessary control over capital construction projects and may be of practical importance for the Chamber of Control and Accounts of Volgograd.

Keywords: external municipal control, performance audit, evaluation criteria, performance audit algorithm

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