The role of financial control to provide efficiency of municipal investment programs

E. F. Nikitskaya () and I. A. Gorbacheva ()

Scientific notes of the Russian academy of entrepreneurship, issue 47

Abstract: The article discusses the application procedures for financial control and audit of efficiency of use of budgetary funds on the stages of development and implementation of municipal investment programs. There are a number of inconsistencies that prevent compliance with the principle of effectiveness in the implementation of the budget investments envisaged in the Budgetcode of the Russian Federation. The recommendations were proposed to address the identified weaknesses at the municipal level.

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