Key aspects of the financial control regulatory framework implemented in the municipalities

Svetlana Ivanova ()
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Svetlana Ivanova: University of Economics, Varna, Bulgaria

Economics and computer science, 2019, issue 1, 50-61

Abstract: The management of public funds in municipalities, as the largest number of units among public sector enterprises, makes control of their activities an extremely important element of the management system. The article reviews the main normative acts regulating the financial and control activity in the municipalities. The aim of the article is to make a critical analysis of the regulatory framework regulating financial control and auditing in municipalities. The practical significance of the article is that on the basis of the critical analysis of the legal framework, there are opportunities for giving directions for improvement of the latter, in compliance with the adopted European Union regulations.

Keywords: regulatory framework; internal audit; internal financial control; municipalities (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:kab:journl:y:2019:i:1:p:50-61

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