Dubov R.S.Chamber of Control and Accounts of Volgograd, Volgograd, Russian Federation dubov@kspvolg.ru ORCID id: not available
Subject. This article discusses the peculiarities of organizing and conducting audit by municipal control and accounts bodies and issues of cooperation between regional and municipal executors of national projects. Objectives. The article aims to identify the main characteristics of audit of the municipal component of national projects. Methods. For the study, we used the methods of comparative analysis, generalization, synthesis, classification, and grouping. Results. The article compares the terms of Control, Audit, and Monitoring, and presents an audit system model to implement the municipal component of national projects, describing individual steps and features of the implementation process. Conclusions. The problems identified in the implementation of the municipal component of national projects are related to the lack of strict centralization of this process and the usage of different mechanisms for the implementation of national projects at the municipal level.
Keywords: audit system, national project, municipal policy, monitoring, control and audit body
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