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Legal aspects of the external control system of municipal finances
Type of publication
Straipsnis kitame recenzuojamame leidinyje / Article in other peer-reviewed edition (S5)
Title
Legal aspects of the external control system of municipal finances
Publisher (trusted)
Masarykova univerzita |
Date Issued
2012
Extent
P. 267-281
Is part of
Dny práva 2011 - Days of law 2011. Finance veřejného sektoru (právní a ekonomické aspekty jeho fungování) [Elektroninis išteklius] / Masarykova univerzita - (Spisy Právnické fakulty MU ; řada teoretická No 411). Brno : Masarykova univerzita, 2012. ISBN 9788021059146.
Field of Science
Abstract
The control of expenditure of municipal budgets is the essential regulatory element. The municipal budget is the financial basis for the institutional functioning; therefore, local residents, I. e. taxpayers, and local authorities need to know if the budgetary appropriations are implemented lawfully and appropriately, how the budgetary funds are used and their accounts kept, if the targets have been met. The article analyses the external control system of municipal finances and its legal regulation in Lithuania; defines the concepts of municipality, financial control and financial control system; reveals the content of the internal and external control of municipal budgets. The paper provides a thorough analysis of the work carried out by the external control entities of municipal finances (municipal controllers (municipal control and audit services), the National Audit Office, and independent auditors) as well as their interrelationships.
Type of document
type::text::journal::journal article::research article
ISBN (of the container)
9788021059146
eLABa
3082642
Coverage Spatial
Čekija / Czechia (CZ)
Language
Anglų / English (en)
Bibliographic Details
12