Budget Expenditure Audit Norms and Practices

Lev N. Ovsyannikov ()
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Lev N. Ovsyannikov: Finance Research Institute, Moscow 127006, Russia

Finansovyj žhurnal — Financial Journal, 2011, issue 3, 127-138

Abstract: Currently, the status of one of the most important areas of the state (municipal) financial control — budget expenditure audit — does not ensure the required control efficiency. Certain norms thereof are far from perfect, practice is contradictory. The article analyzes the reasons for the existing disorder and offers methods for resolution of the problem.

Keywords: budget control; norms; practice; supervisory authorities; objectives; evidence (search for similar items in EconPapers)
JEL-codes: H62 H69 M41 M42 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:110311:p:127-138

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