Municipal control - what is it? The concept and forms of coordination in the activities of regional and municipal governments. These rights may be restricted by federal law only to the extent necessary to protect the constitution.

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Table of contents

• Introduction
• Conclusion
• List of used literature

Introduction

Relevance. The practice of state and municipal management shows that the control function is still not sufficiently studied, despite the fact that managers at different levels begin to exercise the control function from the very moment when they formulated the goals and objectives of the organization.

Effective managerial control is created on the basis of its connection with the strategic planning process. It provides oversight of the implementation of strategic plans so that managers can determine how well the plans are being implemented and where changes or adjustments need to be made. Control as a function of management and as a specific kind of activity has a complex structure and manifests itself in various aspects, which determines the different characteristics of its concept. There is currently a large number of definitions of the concept of "control", "function of control", "concept of control" by both domestic and foreign authors. For example, Rusinov F.M. gives the following definition of control. "Control - as the main function of management - combines the types of management activities related to the formation of information about the state and functioning of the control object (accounting), the study of information about the processes and results of activities (analysis), work on the diagnosis and evaluation of development processes and the achievement of goals, efficiency strategies, successes and miscalculations in the use of management tools and methods.

R.I. Krinitsky considers control as “the process of monitoring and verifying the production and financial and economic activities of enterprises, carried out by the relevant management entities in order to identify deviations from the established parameters of this activity, eliminate and prevent negative phenomena and trends.

A well-known specialist in the field of control E.A. Kocherin considers control as "the final stage of the control process, the core of which is the feedback mechanism."

Parakhina V.N., Maksimenko L.S., Panasenko S.V. control is considered to ensure that the actual results obtained are as close as possible to the required or desired. According to Bolshakov A.S. and Mikhailova V.I., "control is a management function that performs a stabilizing role in the control loop.

Analyzing the statements of only the above domestic authors, we can conclude that control is the most important function of management, which provides the ability to manage the activities of society and its organizations, as well as the socio-economic relations that develop in it.

Practice shows that in the system of state and municipal government the control mechanism is a form of implementation of the feedback mechanism. It is known that to manage effectively at any level means to act purposefully, striving to achieve the set goal, and therefore the control mechanism is an integral part of the management mechanism. As a result of well-organized control, feedback is carried out between the object of management represented by enterprises, organizations and firms and the subject of management, representing the state and municipal apparatus.

The control mechanism operates at all stages, in all subsystems of state and municipal government.

The effectiveness of the functioning of the management system largely depends on the effectiveness of the control mechanisms. All this indicates that control is given a key place in the system of state and municipal government.

Purpose of the study- consider the types and principles of control in the system of municipal government.

Research objectives:

Consider the meaning and types of control in the municipality.

Analyze the principles and methods of control in the municipality.

Determine the features of public control in the municipality.

To study the concept and forms of coordination in the activities of regional and municipal governments.

Object of study- the fundamental characteristics of the activities of municipal government.

Subject of study- control in the system of municipal government.

Theoretical basis This work was served by the works of such authors as: Knorring V.I., Gomola A.I., Gomola I.A., Borisova E.V. and others.

Research methods: literature analysis, observation.

Work structure: the work consists of an introduction, two chapters, a conclusion and a list of references.

Chapter 1. The control system in the municipality

1.1 The meaning and types of control in the municipality

Control serves as one of the components of the management cycle, acting as a feedback element that signals the subject of management about the results of its impact on the object. Control in a municipality is understood as checking the compliance of the quantitative and qualitative characteristics of objects and processes with the established (planned, regulatory) requirements Surkina F.Zh. Introduction to the specialty "State and municipal management": Tutorial. - St. Petersburg: Peter, 2008. - p. 86. .

This control is focused on compliance with state and municipal norms and standards, based on the principles of legality, planning, completeness and reliability of information, targeted use of municipal property and financial resources, and the effectiveness of control activities.

The need for control in the municipality is associated with the uncertainty inherent in any management decision. There is always a time gap between the planned and actual development of the situation, which can cause deviations from the plan. The essence of control is to obtain information about the actual state of the control object and the compliance of the results obtained with the expected ones. As a result of control, not only shortcomings in the implementation of the decisions taken can be revealed, but also shortcomings in the decisions themselves.

Often the results of control are the basis for the heads of local self-government bodies to correct previously adopted plans and decisions.

There are different classifications of types of control in municipal government (Fig. 1).

The most important is the division of control into external (state), internal, carried out by local governments, and public.

The duration of monitoring can be periodic and continuous.

Continuous monitoring is usually associated with the use of technical controls.

Figure 1. Types of control in a municipality

But scale control can be general and particular (detailed). General control is carried out on the basis of knowledge about deviations from the control figures Chirkin V.E. System of State and Municipal Administration: Textbook. - M.: Norma, 2009. - p. 146. .

With private control, the controller examines all the little things, details, checks every step of the performer.

According to the time factor, control is divided into preliminary, current (intermediate) and final. Preliminary control is carried out before the start of work. Their compliance with the established requirements, rules and available resources is monitored: human, material, financial. Current or intermediate control is carried out in the course of direct execution adopted plans and decisions and is based on a comparison of the actual results of the work with the planned ones. It allows you to identify emerging deviations in the course of work and make corrective decisions. Final control is carried out after the work is done. At this stage, there is no opportunity to influence the progress of work, but the results of the control are taken into account in subsequent work.

According to the form, control is divided into control of documentary data, hearing reports from managers and performers of work, and interviews with them.

On the subject, they distinguish the control of current results, the control of the execution of administrative documents, the control of the activities of structural divisions and services. Control of current results is based on the assessment of the degree of achievement of the set goals. Control over the execution of administrative documents includes control over the exact interpretation, observance and execution of the requirements established by these documents. Monitoring the activities of municipal government structures is a verification of goals, objectives, functions, organizational structure, working methods, professional qualities of employees Kyle Ya.Ya. The system of state and municipal management: Textbook. - Rostov-on-Don: Phoenix, VolGU, 2009. - p. 143. .

The main components of the control process:

development of standards and criteria by which control is carried out (if such have not been established earlier);

comparison with these standards and criteria of real results;

implementation of corrective actions.

1.2 Principles and methods of control in the municipality

When organizing a control system in a municipality, it is advisable to adhere to the general and particular principles shown in Figure 2. The general principles of control are based on its socio-political aspects, while private ones reflect the organizational and technical side.

Figure 2. Principles of control in the municipality system

Control methods include:

analysis of documents characterizing the object of control, work plans, reports, decisions, etc.;

reports of officials at meetings;

study of objects of control on the spot;

certification of employees for compliance with their positions.

Control should be timely and flexible, focused on solving the tasks assigned to the organization.

Continuity of control is ensured by a specially developed system for monitoring the progress of work implementation and decisions made. For more effective control over the execution of a large number of works and decisions made, it is advisable to use tools such as network and tape charts, Gantt charts, matrix schedules, etc. Khalikov M.I. The system of state and municipal management: Textbook. - M.: Flinta, MPSI, 2008. - p. 209.

The effective functioning of the municipal control system is impossible without modern computer technology and modern systems for supporting and accompanying the process of developing (making) managerial decisions.

Many local administrations have carried out computerization of control, for which information about each decision put under control is entered into a data bank and appropriate programs for working with this bank are created. An automated system for monitoring the execution of documents significantly increases the efficiency of management, allows you to receive information about the progress of the execution of documents at any time.

1.3 The system and bodies of municipal control

Internal control in the municipality is divided into:

representative, carried out by representative bodies and control bodies of the municipality created in accordance with the Federal Law of 2003;

administrative, carried out by the management of the administration and its structural divisions.

The representative body of the municipality, in accordance with the Federal Law of 2003, is endowed with exclusive powers to control the execution by bodies and officials of local self-government of the powers to resolve issues of local importance. The main objects of control by the representative body are control over the observance of the rights of citizens on the territory of the municipality, the implementation of local development plans and programs. Each deputy, meeting with his voters, considering their complaints and appeals, thereby performs control functions. As part of a representative body, committees or commissions aimed at performing control functions can be created.

An important component of representative control is control over the use of budgetary funds and over the management of municipal property owned by the local community. Given that the implementation of such control requires professional qualifications (including in the field of finance and accounting), the Federal Law of 2003 provides for the creation of a special control body of the municipality for these purposes.

The control body of the municipal formation (chamber of control and accounts, revision commission, etc.) is formed either at municipal elections or by the representative body of the municipal formation in accordance with its charter. The powers of the supervisory body include control over the execution of the local budget, compliance with the established procedure for the preparation and consideration of the draft local budget, a report on its implementation, as well as control over compliance with the established procedure for managing and disposing of municipal property. The results of inspections carried out by the control body of the municipality are subject to publication (promulgation). Bodies and officials of local self-government are obliged to submit to the control body of the municipality, at its request, the necessary information and documents on issues within their competence Chirkin V.E. System of State and Municipal Administration: Textbook. - M.: Norma, 2009. - p. 149. .

The current Federal Law of 1995 also provided for the representative body of the municipality the appropriate control powers, but the mechanisms and procedures for their implementation were not established.

The deputies practically did not have the opportunity to counteract the misuse of budget funds. Often they lacked the qualifications to detect violations in a timely manner. The norms of the Federal Law of 2003, the creation of competent municipal control bodies, and ensuring the publicity of the results of inspections make it possible to radically improve the system of representative control in the municipality.

Administrative control is carried out by the executive bodies of the municipality in various forms. The heads of the structural divisions of the administration are obliged to exercise control over the actions of their subordinates in terms of the legality of their actions, the necessity, expediency and effectiveness. This form of control includes the right to issue orders, directives, directives, change or cancel decisions made by subordinates. In the text of each decision responsible for execution, deadlines for execution and the person responsible for monitoring execution should be indicated. General control the execution of decisions in the administration is usually carried out by the head of the apparatus.

The administration of the municipality is obliged to ensure not only internal control over the implementation of its decisions, but also control over the implementation of decisions of local governments by all citizens, enterprises and organizations located in the territory under their jurisdiction.

1.4 Public control in the municipality

The municipal government is elected by the population, acts on its behalf and in its interests, and cannot be controlled by the population. Public control is carried out by citizens, public organizations and movements by applying to local governments, state, judicial and other bodies. Public control allows you to identify illegal or harmful to citizens of the actions of local authorities.

The Federal Law of 2003 speaks of the right of citizens to individual and collective appeals to bodies and officials of local self-government, the obligation of the latter to ensure that citizens receive complete and reliable information about the activities of local self-government bodies, as well as the obligation to hold public hearings on a number of questions local life. However, the Law says nothing about the right of citizens to exercise control over the activities of bodies and officials of local self-government. Appeals, publicity, public hearings are important conditions for control, but not yet control itself. At the same time, the Federal Law on Ecological Expertise, the Town Planning Code of the Russian Federation and the Land Code of the Russian Federation contain direct norms providing for public participation in the adoption of relevant decisions Kail Ya.Ya. The system of state and municipal management: Textbook. - Rostov-on-Don: Phoenix, VolGU, 2009. - p. 156. .

The charters of many municipalities provide for the right of citizens to participate in the discussion of draft city legal acts, draft plans and programs for the socio-economic development of territories, budgets, to participate in meetings of the representative body and its commissions, etc. However, there are usually no mechanisms for exercising these rights. Meanwhile, public control and public expertise of the activities of local self-government bodies are necessary for the very a wide range issues both at the stage of development of plans and projects, and at the stage of their implementation.

Often, local administrations have a negative attitude towards public control over their activities and are not focused on cooperation in this area.

Most municipal officials believe that the representative power already performs these functions in relation to the executive power, and the population can participate in this process only through its deputies (in particular, through deputy mandates). Public control implies something completely different - complete transparency and openness of local authorities: you just do what we (the residents) hired you for, and we will look after you.

In some cities, bodies of public control (groups, committees, commissions) have already been created over the activities of bodies and officials of local self-government.

However, their legal status is not defined by law.

It is necessary to include in the charters of municipalities clauses on the forms of citizens' control over the activities of bodies and officials of local self-government and on specific mechanisms of public control.

Chapter 2. Coordination and control in the system of relations between regional and municipal authorities in the Russian Federation

2.1 The concept and forms of coordination in the activities of regional and municipal governments

Coordination is the most important method of relationships between organizationally non-subordinate subjects of management activity. As a type of managerial communication, it has an organizing character and is aimed at coordinating actions and combining the efforts of those whose activities are coordinated. The coordination relationship is based on the mutual interest of the subjects: even if the participants in the relationship have different needs, the coordination process creates conditions for the formation of a common need for harmonization of interests, which contributes to the development of a common interest. Coordination is mutual in nature: it is not only direct, but also feedback, i.e. both sides act as active actors. It is no coincidence that therefore the coordination relations that arise between the governing bodies can be considered within the framework of the category “cooperation” Odintsov AA, State and municipal administration. Introduction to the specialty: Textbook. - M.: Exam, 2007. - p. 97. .

Despite the important role of coordination in the system of relations between state and municipal bodies, this managerial category has not received appropriate legal consolidation at the federal level. Federal Law “On the General Principles of Organization of Local Self-Government in Russian Federation"No. 154-FZ dated August 28, 1995 uses this term only to characterize the relations of local authorities with economic entities that are not in municipal ownership (clause 2 of article 32) and horizontal ties that arise between municipalities when creating associations and unions (p .1 article 10). As for the relationship “public authority - local self-government body”, then to characterize them, the federal legislator prefers to use the category “assistance” (article 9). So, for example, in the Irkutsk Law on Local Self-Government, the principle of cooperation is named as fundamental in characterizing the interaction between regional and local authorities (clause 1 of article 73) Gomola A.I., Gomola I.A., Borisova E .V. Legal foundations of state and municipal management: Textbook. - M.: Academy, 2009. - p. 112. .

As can be seen, in the regional legislation, the coordination forms of interaction between the executive bodies of state power and the executive bodies of local self-government (that is, the bodies of regional and municipal government in a narrow special sense) are considered in the general context of the relationship between regional and municipal bodies. This also explains the fact that the review below analyzes the forms of coordination in the system of relations not only between executive bodies, but also among others. Without such general approach it is impossible to understand and evaluate the place of coordination links in the system of regional and municipal governments.

An analysis of federal and regional legislation, as well as management practice, shows that the coordination links that develop between regional and local authorities are implemented in the following forms:

1. Information exchange. This form of coordination concerns practically all spheres of relations between state authorities of the constituent entities of the Federation and local governments. However, the regional legislator usually attaches special importance to mutual informing about the adopted legal acts. In this regard, the Irkutsk Law on Local Self-Government establishes the obligations of regional and local authorities to send each other adopted acts within the established time limits (Article 78).

2. Carrying out consultations by public authorities with local governments. This form of coordination is also enshrined in the European Charter of Local Self-Government*, which says: “It is necessary to consult with local governments, as far as possible, in a timely and appropriate manner in the process of planning and making any decisions directly related to them” (paragraph 6, article 4 ). The methods and procedure for conducting such consultations can be quite diverse: participation of local government representatives in meetings of regional government bodies; submission by a regional body of an issue for discussion at a meeting of a local self-government body; holding a coordination meeting with the participation of representatives of interested local governments; discussion of the issue at a meeting of a joint working or consultative and advisory body operating under the regional government; organization of consideration of the issue at associations of municipalities, etc. Regional laws do not contain a specific list of ways to consult with local governments on issues affecting their interests, limiting themselves to only the most general guidelines. For example, paragraph 4 of article 78 of the Irkutsk Law states that “the state authorities of the region discuss with local authorities legal acts on local self-government issues adopted within the competence of the state authorities of the region.” The Sverdlovsk legislator indicates more specifically that that “the executive bodies of state power of the Sverdlovsk region, when making decisions regarding municipalities, consult with them and take into account their proposals” (clause 3, article 45 of the Sverdlovsk Law on Local Self-Government) Fundamentals of Management. State and municipal administration. Crisis management. Personnel Management. Management: Textbook / Edited by A.V. Surin. - M.: KDU, 2008. - p. 152. .

3. Coordination of legal acts or actions. This form is implemented both within the framework of direct (state authorities of the subjects of the Federation coordinate the acts and actions of local governments) and feedback (the local authority “gives the go-ahead” to the actions or decisions of state bodies). For example, in accordance with the Russian urban planning legislation, territorial integrated schemes for urban planning for the development of the territories of the constituent entities of the Russian Federation and parts of the territories of the constituent entities of the Russian Federation are developed and approved by state authorities of the constituent entities of the Russian Federation in agreement with the interested local authorities, and territorial integrated schemes for urban planning for the development of territories of municipalities, general plans for urban and rural settlements - by the relevant bodies of local self-government in agreement with the interested executive authorities of the Russian Federation and the constituent entities. General provisions on the obligation of public authorities to coordinate with local governments measures related to a possible change in the environmental, radiation, demographic, epidemiological and epizootic situation, are contained, for example, in the Yakut Law on Local Self-Government (clause 4, article 13). Compared to the previous form of coordination, “consent” is a more “effective” form, since it involves the adoption of a legally binding decision. The absence of such a decision (i.e., agreement) can serve as an obstacle to making a legal act or action binding. Together However, the legal nature of such “consent” is not yet completely clear.

4. Coordination by local self-government bodies of the appointment of individual state officials on the territory of the municipality. We are talking about the heads of the territorial divisions of those federal and regional executive authorities whose activities are somehow connected with the solution of issues of local importance. For example, in accordance with the Regulations on the State Committee for the Protection of environment of the Irkutsk region, by the agreed order of the governor dated 01.06.98 No. 3-p, the appointment to the position, as well as the dismissal of the heads of local environmental authorities, is carried out by the chairman of the State Committee for Nature Protection of the Irkutsk region in agreement with the local authorities (clause 14.3). The participation of local governments in the appointment of the heads of these structures is important, because it allows from the very beginning to organize the coordinated work of state and municipal bodies in the field of nature protection: after all, “participation in environmental protection on the territory of the municipality” also applies to issues of local importance (Subclause 29, Clause 2, Article 6 of the Federal Law on Local Self-Government.) At the same time, this form of coordination has not yet received due development in management practice.

5. Conclusion of contracts (agreements). The conclusion of agreements between state authorities of the subject of the Federation and local governments as a form of coordination and cooperation has become quite widespread, not only in regional, but also in federal legislation. So, for example, in accordance with the Urban Planning Code cited above, the procedure for the participation of a constituent entity of the Federation in the implementation of a territorial integrated scheme for urban development of a municipality, as well as in the implementation of the master plan for a settlement, is determined by the constituent entity of the Russian Federation “by agreement with the relevant local authorities” (clause 4 of Art. 34, paragraph 10 of article 35). As for regional laws, they, as a rule, at least in general terms, indicate the possibility of concluding cooperation agreements both between municipalities (horizontally) and between local governments and state authorities (vertically) Gomola A.I. ., Gomola I.A., Borisova E.V. Legal foundations of state and municipal government: Textbook. - M.: Academy, 2009. - p. 125. .

6. Carrying out conciliation procedures to resolve disagreements. All regional laws in one way or another mention conciliation procedures as a form of coordination between regional and local authorities to resolve emerging disagreements, which can be used before the parties go to court. Conciliation procedures are discussed both in general terms and in relation to the solution of specific issues. For example, the Irkutsk Law specifically deals with conciliation procedures related to the determination of the optimal boundaries of municipalities (part 1, article 9). Conciliation procedures involve a whole range of activities - the creation of conciliation commissions; holding consultations, meetings with the participation of representatives of the disputing parties, etc.

7. Creation and operation of joint bodies. We are talking about bodies consisting of both representatives of state authorities and local self-government. This form is implemented both during conciliation procedures or consultations, and “to resolve other issues, develop and implement long-term plans and programs, organize constant interaction between regional and municipal bodies.” These are coordinating, consultative, conciliatory, advisory and other working bodies as temporary and permanent ones.

8. Creation and activity of local self-government representations (consultative bodies) under regional authorities. These bodies, by their nature, are consultative and advisory, consist only of representatives of local self-government, however, their work is organized by the regional government bodies under which they operate. The Irkutsk Law on Local Self-Government mentions in this connection councils of chairmen of representative bodies of local self-government, councils of heads of municipalities (councils of mayors). Allowed various options organizations of such bodies - as independent associations of local self-government bodies or as associations "under the state authorities of the region" - the governor and the Legislative Assembly (paragraph 1 of article 21).

9. Right to apply. Bodies and officials of local self-government have the right to send proposals and other types of appeals to state authorities of the subjects of the Federation. These appeals, in accordance with paragraph 1 of Article 45 of the Federal Law on Local Self-Government, are subject to mandatory consideration by the relevant body. Moreover, regional laws usually specifically stipulate the obligation of state bodies to give a reasoned response to an appeal and consider it within the period established by law (for example, thirty days) Knorring V.I. Fundamentals of state and municipal government: Textbook. - M.: Exam, 2005. - p. 137. .

10. The right of legislative and law-making initiative of local governments. This right is a special form of exercising the right to appeal and therefore is usually fixed separately in federal and regional legislation. According to paragraph 2 of article 45 of the Federal Law on local self-government, representative bodies of local government have the right to initiate legislation in the legislative (representative) body of a constituent entity of the Russian Federation. Regional laws usually give this right also to the heads of municipalities. Finally, representative bodies of local self-government and elected officials have the right to apply to the legislative and executive bodies of state power with the initiative to adopt not only laws, but also other normative legal acts within the competence of the latter. This right was, for example, enshrined in Article 77 of the Irkutsk Law on Local Self-Government.

2.2 The concept and forms of control of regional authorities over local governments

State control over local self-government is carried out both at the federal and regional levels of government and, according to the subject of control activity, can be divided into the following types:

control over compliance with laws on local self-government, carried out by legislative (representative) bodies of state power - respectively, both of the Federation and its subjects;

control of federal and regional executive authorities over the legality of local self-government;

prosecutor's supervision over the observance of the rule of law in the activities of bodies and officials of local self-government;

judicial control;

control exercised by other independent state bodies.

Each of the listed types of control over local self-government has its own specifics, its own “set” of forms or tools, which is due to the peculiarities of the status and powers of state authorities that carry out control activities. In this regard, control by federal and regional executive authorities of both general and special competence can be characterized as administrative. In a broad sense, prosecutorial supervision can also be considered a kind of administrative control, since the system of prosecutorial bodies, in terms of the nature of its functions, powers, organizational structure, and methods of activity, forms a kind of “subsystem of executive authorities”. Without going into details of administrative control (including prosecutorial supervision) at the federal level, we will consider the features of the content and forms of implementation of administrative control over local government, carried out by regional authorities Knorring V.I. Fundamentals of state and municipal government: Textbook. - M.: Exam, 2005. - p. 146. .

This control is primarily of a legal nature and is a verification of the execution municipal authorities laws and other regulations. In accordance with paragraph 2 of Article 8 of the European Charter, “any administrative control over the activities of local self-government bodies, as a rule, pursues only the goal of ensuring compliance with the rule of law and constitutional principles.” In a broad sense, within the framework of legal control, one should also consider forms of participation of regional government bodies in bringing local government bodies and officials to legal (and especially state-legal) responsibility. In this regard, it seems quite logical to present the issues of responsibility of local governments and control over their activities in one chapter - as is done in Chapter 7 of the Federal Law on Local Self-Government. Many regional laws on local self-government have also adopted this approach to fixing issues of control and responsibility.

At the same time, the very forms of legal control over local self-government by the regional authorities have not been systematically fixed in the legislation of the subjects of the Federation. This also explains the insufficient elaboration of these forms in practice. Summarizing the principles of relations between regional and municipal bodies laid down in the legislation, we can single out the following forms that do not contradict the law and the nature of legal control, which can be applied by regional governments in order to achieve these tasks:

registration of a normative legal act of local self-government: we are talking about the charters of municipalities, the registration procedure for which is established by the subjects of the Federation; the latter, thus, have the right to independently determine the body that will carry out such registration, and, accordingly, entrust the registration function to a specially authorized executive body of the subject of the Federation;

approval of the normative-legal act of local self-government;

approval of regulatory legal acts of local self-government bodies;

appeal against a legal act of local self-government (actions of a body or official);

suspension of powers of a body (official) of local self-government.

A slightly wider range of means provides a different type of administrative control - control over the implementation of delegated state powers by municipal bodies, which can be characterized as sectoral (subjective). As a result of such control, both the legality and the efficiency and expediency of the activities of municipal governments are assessed. According to the already cited paragraph 2 of Article 8 of the European Charter of Local Self-Government, “administrative control may also include expediency control carried out by higher authorities in relation to the tasks the performance of which is entrusted to local authorities”.

Forms of branch control are usually enshrined not only in general regional laws on local self-government, but also in special laws of the subjects of the Federation on the procedure for vesting local self-government bodies with separate state powers. So, for example, the Law of the Irkutsk region "On the vesting of local governments with certain state powers of the Irkutsk region" dated October 9, 1998 No. 42-03 provided for the following forms of control over the implementation of powers transferred in the order of vesting:

requesting the necessary information related to the implementation of state powers (Article 20);

hearing reports of heads of executive bodies of local self-government (Article 20);

conducting inspections of the targeted use of objects of regional property and financial resources transferred to local governments (Article 21);

suspension of legal acts of local self-government bodies adopted in violation of the law on the implementation of certain regional state powers, until a court decision is made (Article 19).

As sanctions for non-fulfillment or improper fulfillment of state powers that can be applied to local government bodies by state authorities, they are called: compensation for damage by local government bodies caused as a result of misuse of objects of regional property and transferred financial resources(Article 17) and the withdrawal of certain state powers (Articles 12, 13) Roy O.M. The system of state and municipal management: Textbook. - St. Petersburg: Peter, 2007. - p. 158. .

2.3 State guarantees of the rights of local self-government, responsibility of bodies and officials of local self-government, control of their activities

In accordance with the Federal Law of 2003 (Article 3), federal state authorities and state authorities of the constituent entities of the Russian Federation provide state guarantees of the rights of the population to exercise local self-government.

These rights may be limited by federal law only to the extent necessary to protect the constitutional order, morality, health, rights and legitimate interests of citizens, to ensure the defense of the country and the security of the state.

The system of state guarantees of the rights of local self-government includes general and special guarantees. By general they mean legislative norms guaranteeing the observance of certain rights. As examples of general guarantees, one can cite such legislative provisions as the inadmissibility of resolving issues about the territories and boundaries of municipalities without taking into account the opinion of the population, the inadmissibility of local self-government by public authorities, social guarantees for municipal employees, the right to create associations and unions of municipalities, the right municipalities on their own symbols, etc.

Special (legal) guarantees determine the possibility of legal protection of general guarantees, i.e. specific mechanisms for judicial and other protection of those rights and powers of local self-government that are covered by general guarantees.

Article 11 of the European Charter of Local Self-Government proclaims that local self-government bodies should have the right to judicial protection to ensure the free exercise of their powers and compliance with the principles of local self-government enshrined in the constitution and legislation of the country. Citizens, bodies and officials of local self-government have the right to bring claims to a court or arbitration court for the invalidation of acts of state authorities, state officials, other bodies and officials of local self-government.

The issue of judicial protection of the rights of local self-government cannot be resolved without the reform of the judicial system, which cannot cope with huge amount cases arising from the practical application of legislation on local self-government. Many judges do not have the proper qualifications in matters of municipal law, therefore, as part of the reform of the Russian judicial system, it seems appropriate:

create in all subjects of the Russian Federation statutory (constitutional) courts, and in the courts of general jurisdiction of the subjects of the Russian Federation - collegiums on state and legal issues;

introduce the specialization of judges in matters of municipal law;

systematically summarize judicial practice in cases of local self-government rights Mukhaev R.T. System of State and Municipal Administration: Textbook. - M.: Unity-Dana, 2010. - p. 162. .

Along with the guarantee of rights, the Federal Law establishes the responsibility of bodies and officials of local self-government for their actions. Responsibility in this case is understood as the onset of adverse legal and other consequences for these bodies and officials for their illegal decisions, failure to perform or improper performance of their duties and functions. The law provides for three types of responsibility of bodies and officials of local self-government:

before the population of the municipality;

before the state

to individuals and legal entities.

Responsibility to the population comes as a result of actions or inaction of bodies and officials of local self-government, which led to the loss of confidence in them on the part of the population. The result may be early termination of the powers of elected bodies and officials and other measures determined by the charter of the municipality.

Responsibility to the state arises in case of violation by the bodies and officials of local self-government of the Constitution and laws of the Russian Federation and subjects of the Russian Federation, the charter of the municipality. At the same time, responsibility for the exercise by local self-government bodies of certain state powers comes only to the extent that they are provided by the relevant state authorities with material and financial resources.

The federal law of 2003 provides for a special procedure for exercising the responsibility of bodies and elected officials of local self-government to the state. The legislative body of the constituent entity of the Russian Federation in relation to the representative body of local self-government, and the head of the supreme executive body of the constituent entity of the Russian Federation in relation to the elected head of the municipality, have the right to early termination of the powers of the latter. This is possible if the court recognizes that the normative acts adopted by the indicated bodies and officials of local self-government do not comply with the law, and the committed illegal acts are not canceled by them within the established time limits after a written warning.

The federal law of 2003 also provides for the possibility of temporary exercise of certain powers of local self-government bodies by state authorities of the constituent entities of the Russian Federation. Such a situation may arise if, as a result of decisions, actions or inaction of local governments, the municipality turns out to be insolvent or if, in the exercise of state powers by local governments, misappropriation of budgetary funds received from subventions is allowed. Violation of the current legislation must be established by the court.

Responsibility of bodies and officials of local self-government to individuals and legal entities occurs when they violate someone else's legal rights and interests, cause property and moral damage, fail to comply with the terms of economic contracts and agreements, etc.

Liability in this case comes in accordance with civil law. Without interfering in the resolution of issues of local importance, the state at the same time cannot but control the bodies and officials of local self-government.

The principles and limits of control are determined by Article 8 of the European Charter of Local Self-Government. According to them, any administrative control should:

be carried out only in the forms and cases provided for by the constitution or law;

be intended only to ensure the rule of law and constitutional principles;

carried out in such a way that the degree of intervention of the supervisory authority is commensurate with the importance of the interests to be protected.

These principles do not exclude the control of the state over the implementation by local governments of the state powers delegated to them.

General supervision over compliance with the law by bodies and officials of local self-government is entrusted to the Prosecutor's Office of the Russian Federation. In the event that municipal legal acts are found to be contrary to the law, the prosecutor of the appropriate level is obliged to bring a protest against these acts to the body or official that adopted them. The protest is subject to consideration within 10 days or at the next regular meeting of the representative body of local self-government. If the protest is rejected, the prosecutor has the right to apply to the court.

Compliance with the legislation of the charter of the municipality is controlled by the body of justice, which is entrusted with the registration of the charter.

Authorized state authorities control the exercise by bodies and officials of local self-government of the individual state powers transferred to them.

Control over the activities of bodies and officials of local self-government in certain areas of municipal activity is carried out by special state control bodies: financial, sanitary and epidemiological, land, environmental (they even have their own prosecutor's office), water, fish, forest and other control and supervision.

Within their competence, the supervisory authorities have the right to:

send recommendations and methodological materials to the bodies and officials of local self-government in order to solve the tasks assigned to them;

upon detection of violations or failure to fulfill the tasks and obligations assigned to local self-government bodies, send them appropriate instructions;

issue and send notices of objection to their decisions and actions (inaction) to local self-government bodies and officials and recommend, based on reasons of expediency and efficiency, to cancel or change these decisions and actions (inaction) within a certain period of time;

to introduce, in cases where local governments, local government officials do not comply with the recommendations of the state special supervision body, submissions to the prosecutor's office within the established time limits.

Bodies of state special supervision do not have the right to interfere in the affairs of the local community outside their competence. They also do not have the right to give orders to the bodies and officials of local self-government to solve local problems.

The financial control bodies included in the system of the Ministry of Finance of the Russian Federation exercise financial control over the targeted spending of budget funds.

Judicial control is designed to ensure the rule of law, impartiality, justice. It is the most formalized, is based solely on legal arguments and is carried out by all types of courts. Judicial control over local self-government bodies is necessary to protect citizens and legal entities from mistakes and illegal decisions of these bodies. Decisions made by direct expression of the will of citizens, decisions and actions (inaction) of bodies and officials of local self-government may be appealed to a court or arbitration court in the manner prescribed by law. Mukhaev R.T. System of State and Municipal Administration: Textbook. - M.: Unity-Dana, 2010. - p. 201.

The most common cases of judicial appeal against decisions of local governments are the introduction of various local taxes and fees not provided for by law, restrictions on the import or export of certain goods (for example, alcoholic beverages), violations observed during the privatization of municipal property, the allocation of land plots for development, etc. .P. Plaintiffs in courts are individuals and legal entities whose legal rights are violated by decisions of bodies and officials of local self-government, as well as prosecutors in case their protests are rejected.

Conclusion

Having considered the topic of our study, we can draw the following conclusions.

In practical activities, an important role is assigned to state control and supervision of local governments. Without interfering in the resolution of issues of local importance, the state at the same time cannot but control the activities of bodies and officials of local self-government. At the same time (according to Article 8 of the European Charter of Local Self-Government), any administrative control should be exercised only in the forms and cases provided for by the Constitution or the law; be intended only to ensure the rule of law and constitutional principles; carried out in such a way that the degree of intervention of the supervisory authority is commensurate with the importance of the interests to be protected. These principles do not exclude the control of the state over the implementation by local governments of the state powers delegated to them. General supervision over compliance with the law by bodies and officials of local self-government is entrusted to the Prosecutor's Office of the Russian Federation. In case of detection of legal acts of local self-government that contradict the law, the prosecutor of the corresponding level is obliged to bring a protest against these acts to the body or official that adopted them. The protest is subject to consideration within 10 days or at the next regular meeting of the representative body of the municipality. If the protest is rejected, the prosecutor has the right to apply to the court.

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The subjects of municipal control are a representative body, which, in our opinion, exercises general control over the observance and execution of municipal legal acts by other bodies and officials of local self-government, as well as a specialized control body. The scope of its activities is defined by Art. 38 of Federal Law N 131-FZ and Federal Law N 6-FZ.

Federal Law No. 131-FZ provides for the possibility of forming a municipal control body. However, this Federal Law refers to its competence only control over the execution of the local budget, compliance with the established procedure for the preparation and consideration of the draft local budget, a report on its implementation, as well as control over compliance with the established procedure for managing and disposing of municipal property, i.e. . those types of control to which Federal Law No. 294-FZ does not apply.

In accordance with the provisions of the said Laws, the control bodies exercise control over the execution of the local budget, compliance with the procedure for its preparation, as well as the procedure for managing and disposing of municipal property.

Control activities can also be carried out by the heads of local self-government bodies in relation to their subordinate structural units, municipal employees and other employees.

Internal control in a municipal formation is subdivided into: - representative, carried out by representative bodies and control bodies of the municipal formation created in accordance with the Law of the year; - administrative, carried out by the management of the administration and its structural divisions. The representative body of the municipality, in accordance with the Law, is endowed with exclusive powers to control the execution by bodies and officials of local self-government of the powers to resolve issues of local importance. The main objects of control by the representative body are the observance of the rights of citizens on the territory of the municipality, the implementation of local development plans and programs. Each deputy, meeting with his voters, considering their complaints and appeals, thereby performs control functions. As part of the representative body, committees or commissions aimed at their implementation can be created.

An important component of representative control is control over the use of budgetary funds and the management of municipal property owned by the local community. Considering that the implementation of such control requires professional qualifications, including in the field of finance and accounting, this will be discussed in the next paragraph of my work. The law provides for the creation of a special control body of the municipality for these purposes.

The control body of the municipal formation (chamber of control and accounts, revision commission, etc.) is formed either at municipal elections or by the representative body of the municipal formation in accordance with its charter. Its powers include control over the execution of the local budget, compliance with the established procedure for the preparation and consideration of the draft local budget, a report on its implementation, as well as compliance with the established procedure for managing and disposing of municipal property. The results of inspections carried out by the control body of the municipality are subject to publication (promulgation). Bodies and officials of local self-government are obliged to submit to the control body of the municipality, at its request, the necessary information and documents on issues within their competence Pikulkin AV System of public administration: Textbook for universities. 3rd ed., revised. and additional M.: UNITI-DANA, 2014. S. 92. .

Federal law "On the general principles of organizing local self-government in the Russian Federation" On the general principles of organizing local self-government in the Russian Federation: Federal Law of August 28, 1995 N 154-FZ // СЗ RF. 1995. N 35. Art. 3506. (Abolished). 1995 also provided for the appropriate control powers of the representative body of the municipality, but the mechanisms and procedures for their implementation have not been established. The deputies practically did not have the opportunity to counteract the misuse of budget funds. Often they lacked the qualifications to detect violations in a timely manner. The norms of the Federal Law "On the general principles of organizing local self-government in the Russian Federation" of 2003, the creation of competent municipal control bodies, ensuring publicity of the results of inspections can radically improve the system of representative control in the municipality On the general principles of organizing local self-government in the Russian Federation: Federal Law of 6 October 2003. Access from the reference-legal system "ConsultantPlus" ..

Administrative control is carried out by the executive bodies of the municipality in various forms. The heads of the structural divisions of the administration are obliged to exercise control over the actions of their subordinates in terms of the legality of their actions, the necessity, expediency and effectiveness. This form of control includes the right to issue orders, directives, directives, change or cancel decisions made by subordinates.

The text of each decision taken should indicate those responsible for execution, the deadlines for execution and the person responsible for monitoring execution. General control over the execution of decisions in the administration is usually carried out by the head of the apparatus.

The administration of the municipality is obliged to provide not only internal control over the implementation of its decisions, but also control over the implementation of decisions of local governments by all citizens, enterprises and organizations located in the territory under their jurisdiction. - M.: Gardariki, 2006. S. 45. .

Municipal oversight of work performance may include checking complaints, interviewing residents, direct observation and verification of production records, and periodic comparisons of costs with those of other contractors and municipal services. The quality of many works is effectively controlled by the population. It is enough to place the necessary contact numbers in places accessible to residents, and the poor quality of work (for example, garbage removal) will immediately be expressed in an increase in complaints. However, it is important that public complaints first reach the municipal agency and not directly to the contractor. In this case, it is easy and cost-effective to keep a normal account of the effectiveness of the contract. Some municipalities forget this by widely publicizing the contractor's telephone numbers to which they offer to send complaints. Surveys of residents can be effectively used as a tool to assess the degree of their satisfaction with the level of services provided by various services. Control methods also include unscheduled on-site inspections and scheduled inspections of a certain stage of work. Many works are effectively controlled by periodic spot checks, for example, the quality of cleaning the territory, compliance with the bus schedule, the quality of road surface repair, etc. Municipal management and social planning in the municipal economy: / A. G. Kobilev, A. D. Kirnev, V V. Rudoy. - Rostov-on-Don: Phoenix, 2007. S. 76.

In the administrations of municipalities are also created structural units whose task is to ensure executive discipline in the system of local government. Such subdivisions exercise internal control over the activities of other subdivisions of administrations, municipal enterprises and institutions. The subject of internal control is financial and performance discipline, as well as the fulfillment of the requirements of regulatory legal acts of the municipality On approval of the Regulations on the Department of protocol and organizational work of the Samara City Administration: Order of the Head of the Samara City Administration of May 24, 2004 N 179-r. This document has not been published in this form. Access from the reference-legal system "ConsultantPlus" ..

The status of the control body of the municipality is defined by Art. 38 of the Federal Law N 131-FZ. It may be given the organizational and legal form of the Chamber of Control and Accounts, the audit commission or another body.

The composition of this body may be formed at municipal elections or by a decision of the representative body of the municipality. Its goals - to exercise control over the execution of the local budget, compliance with the established procedure for preparing and considering a draft local budget, a report on its implementation, as well as monitoring compliance with the established procedure for managing and disposing of property owned by municipal property - is akin to the goals of forming the Accounts Chamber of the Russian Federation, but are limited by the local budget and municipal property.

Based on the meaning of Part 4 of Art. 38 of the Federal Law N 131-FZ, the object of interests of the control body is the activities of bodies and officials of local self-government. This provision removes the activities of the control body from the scope of Federal Law N 294-FZ, which cannot be said about the local administration and other local governments.

The structure of local administration and other bodies of local self-government are determined by each municipality independently in accordance with its charter. In practice, for example:

urban planning cadastre and supervision departments On approval of the List of officials authorized to draw up protocols on administrative offenses in case of non-compliance with the rules of improvement, cleanliness and order in the city of Saransk at construction sites, as well as the territories adjacent to them: Order of the Head of the Administration of the city district of Saransk dated December 15, 2006 city ​​N 1386-r. This document has not been published in this form. Access from the reference-legal system "ConsultantPlus".; services to the population and protection of consumer rights On the approval of the Regulations on the Department of Services to the Population and Protection of Consumer Rights of the City Administration: Decree of the Head of the Ivanov City Administration dated March 6, 1995 N 159. The document was not published in this form. Access from the reference-legal system "ConsultantPlus".; of municipal construction control On approval of the structure of the Administration of the municipality of the urban district "Syktyvkar": Decision of the Council of the municipality of the urban district "Syktyvkar" dated November 14, 2008 N 15 / 11-307 // Panorama of the capital. November 20, 2008;

Department of the consumer market On the structure of the Administration of the city district "City of Ufa" of the Republic of Bashkortostan: Decision of the Council of the city district "City of Ufa" of the Republic of Bashkortostan dated March 29, 2007 N 23/11 // Evening Ufa. April 4, 2007; municipal environmental programs, monitoring and control On approval of the Regulations on the management of municipal environmental programs, monitoring and control: Decree of the Head of the Administration of Vladivostok of September 11, 2006 N 2206. The document was not published in this form. Access from the reference-legal system "ConsultantPlus".;

departments of housing and communal services On the further improvement of the management system of housing and communal services in Kazan: Decree of the Head of the Administration of Kazan of April 29, 2005 N 1001 // Kazanskiye Vedomosti. 2005. November 1.;

Inspection (Municipal Inspectorate On renaming the Inspectorate for Architectural and Construction Supervision of the Stavropol City Administration into the Municipal Inspectorate of the Stavropol City Administration: Decree of the Head of the Stavropol City Administration dated August 30, 2002 N 6049. The document was not published in this form. Access from the reference-legal "ConsultantPlus" systems; Tver City Ecological Inspectorate), etc.

There are also such "exotic" municipal regulatory authorities as the municipal institution "Ufa City Veterinary Station" and even LLC "Department of Sanitary Control". N 283. Access from the reference legal system "ConsultantPlus", operating in the city of Vladivostok.

The listed and similar bodies are vested by municipal legal acts with the authority to conduct inspections of the compliance of the activities of legal entities and individual entrepreneurs with the requirements established by acts of local governments, as well as the requirements of federal laws and laws of the constituent entities of the Russian Federation (for example, in the Order of the Head of the Administration of Lipetsk dated March 6 2006 N 1117-r provides among the functions of the Department to monitor compliance with the legislation of the Russian Federation on urban planning, land management and other regulatory legal acts within its competence) Regulations on the Department of Urban Planning and Architecture of the Lipetsk City Administration: Order of the Head of the Lipetsk City Administration dated March 6, 2006 N 1117-r, The document was not published in this form. Access from the reference-legal system "ConsultantPlus". His responsibilities include: constant supervision of the implementation of urban planning documentation; state control over the protection, restoration and use of historical and cultural monuments; state architectural and construction supervision over the quality of construction and reconstruction of housing, civil and communal construction facilities for industrial and non-industrial purposes, etc. Regulations on the Main Department of Architecture and Urban Planning of the Administration of Kazan: Decree of the Head of the Administration of Kazan of April 14, 1997 N 711 The document has not been published in this form. Access from the reference-legal system "ConsultantPlus" ..

Participation in the execution of control and supervisory powers of subordinate and expert organizations. According to paragraphs 1 and 4 of Article 2 of Federal Law No. 294-FZ, state and municipal control can only be exercised by authorized state authorities (both federal and regional) and local governments. However, in practice, these provisions are often not respected: institutions that are not authorities are vested with control and supervisory powers.

At the same time, in many cases, subordinate institutions are endowed not only with auxiliary functions for analytical and logistical support of control (for example, sampling, laboratory analysis), which involves only participation in the implementation of control, but also with the authority to independently carry out inspections. Not less often, subordinate institutions are endowed with such permissive functions as registration, attestation, accreditation, conformity assessment, etc.

It should be noted that such illegal practice is common at all levels of government: federal, regional and municipal. Even the most general analysis The practice of federal control at the level of decrees of the Government of the Russian Federation, without taking into account the level of individual departments, makes it possible to identify about a dozen cases of the exercise of direct control powers of the Federal State Institution (technical supervision of ships, carried out by the Federal State Institution "Russian Maritime Register of Shipping", variety and seed control, carried out by the Federal State Institution "Rosselkhoztsentr " and etc.)

Unfortunately, it can be stated that the adoption of Federal Law No. 294-FZ not only did not rule out cases of legislative vesting of FGUs with control functions, but also gave rise to specific legislative activity aimed at securing new control and supervisory powers for FGUs. Moreover, this negative practice is also enshrined in the Code of Administrative Offenses of the Russian Federation. For example, in part 5 of Art. 28.3 of this code provides for 6 cases of empowering officials of federal institutions and enterprises to draw up protocols.

The number of cases of exercising control by state institutions of the constituent entities of the Russian Federation is no less. Examples include state control in the field of environmental protection (for example, the Leningrad Regional State Institution "State Environmental Inspectorate Leningrad region") See Municipal administration: a reference guide / V. V. Ivanov, A. N. Korobova. M .: INFRA-M, 2012. P. 77., State control over compliance with legal requirements when transporting passengers and luggage by transport ( State Institution of the Moscow Region "Administrative and Transport Inspectorate of the Moscow Region").

There are cases of municipal control municipal institutions, in particular, MU "City Inspectorate for Housing and Communal Services and Improvement" of Kursk, MU "Administrative and Technical Inspectorate" of the municipality "City of Maykop", MU "Department for Property and Land Relations of the City of Gorno-Altaisk", etc. d.

An analysis of the practice of implementing the law shows that the list of bodies exercising municipal control is quite wide. In a number of municipalities, the Administration of the municipality is named as the body of municipal control. In other municipalities, the control bodies are its structural subdivisions (committees, divisions, departments). In some municipalities, control functions are performed by municipal institutions, which may be called differently: inspections (for example, MU "Administrative and technical inspection" of the municipality "City of Maykop"), management (MU "Department for property and land relations of the city of Gorno-Altaisk ").

At the end of the second chapter term paper Let's summarize it briefly. Thus, the author found that in connection with the separation of forms of law enforcement established in the current legislation - in contrast to the sphere of public administration, local self-government bodies cannot carry out supervisory activities.

Federal Law No. 294-FZ establishes the powers of local governments exercising municipal control. These powers include:

• 1) organization and implementation of municipal control in the relevant territory;
• 2) development and adoption of administrative regulations for conducting inspections in the exercise of municipal control;
• 3) organizing and conducting monitoring of the effectiveness of municipal control in the relevant areas of activity, the indicators and methodology for which are approved by the Government of the Russian Federation;
• 4) exercise of other powers provided for by federal laws, laws and other regulatory legal acts of the constituent entities of the Russian Federation.

Next, we correlate the definition of control with the concept of municipal control, which is defined in Art. 2 of Law N 294-FZ as the activity of local governments authorized to organize and conduct inspections (i.e., cumulative control measures) on the territory of the municipality for compliance with the requirements established by municipal legal acts when carrying out activities by legal entities, individual entrepreneurs.

Thus, the bodies exercising municipal control are not entitled to perform supervision actions during inspections. Consequently, the bodies exercising municipal control are not entitled to:

• - check the activities of legal entities or individual entrepreneurs for compliance with the norms of federal and (or) regional legislation;
• - apply preventive measures and (or) eliminate the consequences of identified violations;
• - carry out systematic monitoring of the fulfillment of mandatory requirements, analysis and forecasting of the fulfillment of legal requirements by legal entities and individuals.

The current legislation, adopted before Law N 294-FZ, allows for municipal control over compliance with federal and regional legislation. In the Federal Law 31-FZ, municipal forest control and supervision are included in the issues of local significance of the settlement.

Since part 3 of Art. 1 of Law N 294-FZ does not establish that forest control and supervision is regulated in a special manner, it should be recognized: from the moment Law N 294-FZ enters into force, settlements and urban districts will not be authorized to exercise municipal forest supervision, limiting their activities in this area only carrying out control activities. Federal Law No. 294-FZ determines that the establishment of the organizational structure, powers, functions and procedures for the activities of municipal control bodies should be carried out in accordance with the charter of the municipality.

The powers of the subjects of municipal control extend, within the limits established by law, not only to municipal organizations, but also to various state, private, public organizations located on the territory of the municipality, in terms of their execution of municipal legal acts.

At the same time, they exercise control powers by obtaining explanations from officials and other citizens, access to controlled bodies and organizations, sending requests, obtaining documents, information and other information necessary for control. In the course of their activities, the subjects of municipal control may involve experts and specialists.

municipal control normative legal

Municipal control is carried out in accordance with Federal Law No. 131-FZ, Federal Law No. 294-FZ “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Implementation of state control(supervision) and municipal control” (hereinafter referred to as Federal Law No. 294-FZ), other federal laws, laws of the constituent entities of the Russian Federation and legal acts of municipalities.

According to the Ministry of Economic Development, municipal control accounts for only 1% of the total volume of control and supervision activities of public authorities of the Russian Federation. Among the types of municipal control

only land and financial control is exercised most actively. Other types of municipal control are carried out to a very limited extent or not at all. Quite typical is the situation when one type of control is chosen in the municipality, which is carried out more or less completely, and other types of control are either not carried out at all or on an extremely limited scale. In addition, from total number controlled objects due to lack of funds, only a small part is checked. To this it should be added that inspections in the settlements are carried out by a commission of specialists who, along with carrying out inspections, perform other duties. The effectiveness of such control is low. In this regard, the practice of transferring authority for control (primarily land control) from settlements to municipal districts is being formed. As a rule, at the district level there is an inspector position, for which the implementation of control is the main or only (profiling) function.

Thus, in fact, at present, the system of municipal control is not effective enough, and sometimes it has not taken place, especially at the level of settlements. This situation is due to a number of reasons related both to the gaps and contradictions in the legal regulation of municipal control, and to the lack of organizational, personnel, financial resources for implementation at the local level.

1. Uncertainty of the types and subject of municipal control.

From the current legislation it is still not clear on what issues municipal control is exercised, what types of municipal control are.

Firstly, there is an ambiguity in the wording both in Federal Law No. 294-FZ and in Federal Law No. 131-FZ, from which it is not entirely clear whether municipal control over compliance with municipal legal acts is carried out in all cases and in any areas, or only in cases where the appropriate type of municipal control is directly provided for in federal law (such as municipal land control, municipal forest control, etc.). Accordingly, it is not clear whether municipal control over compliance with municipal legal acts can be exercised on those issues of local importance for which the relevant type of control over local governments is not directly fixed by federal law (control in the field of improvement, control in transport, control in the field of burial and funeral business, etc.).

Secondly, there are inconsistencies between the basic Federal Law No. 131-FZ, and "industry" federal laws on the definition of types of municipal control. Federal Law No. 131-FZ expressly provides for the following types of municipal control:

1) financial control (control over the execution of the local budget);

2) implementation of municipal control over the safety
motor roads of local importance within the boundaries of the municipality;

3) implementation of municipal housing control;

4) implementation of municipal land control over the use of land of a settlement (urban district);

5) implementation of municipal control in the field of use and protection of specially protected natural areas of local importance;

6) implementation of municipal forest control;

7) implementation of municipal control over the conduct of municipal lotteries;

8) implementation of municipal control in the territory of a special
economic zone;

9) control over the execution of the municipal order.

At the same time, other federal laws also provide for the following types of control exercised by local governments:

1) control over the submission of a legal deposit of a document of a municipal formation (Article 21 of the Federal Law of December 29, 1994 No. 77-FZ “On Legal Deposit of Documents”);

2) control over the use and protection of subsoil during the extraction of common minerals, as well as during the construction of underground structures not related to the extraction of minerals (Article 5 of the Law of the Russian Federation of February 21, 1992 No. 2395-1 "On Subsoil");

3) control over compliance with legislation in the field of retail sale of alcoholic products (Article 7 of the Federal Law of November 22, 1995 No. 171-FZ "On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products »);

4) municipal control in the field of trading activities (Article 16 of the Federal Law of December 28, 2009 No. 381-FZ “On the Fundamentals of State Regulation of Trading Activities in the Russian Federation”);

5) control over the organization and implementation of activities for the sale of goods (performance of work, provision of services) in retail markets (Article 23 of the Federal Law of December 30, 2006 No. 271-FZ "On Retail Markets and on Amendments to the Labor Code of the Russian Federation" ).

At the same time, such types of control do not correlate or cause difficulties with correlation with the list of issues of local importance, and, as you know, the latter is established only by Federal Law No. 131-FZ and can only be changed by amending it directly; all other powers, outside the scope of the established issues of local importance, can be assigned to local governments only in the order of vesting them with separate state powers. In addition, sectoral laws do not define the types of municipalities whose competence includes control in the relevant areas; as a result, it is difficult to determine the subject of control powers - local governments of settlements or municipal districts.

At the same time, there is a lack of municipal control in areas where it could be effective (municipal environmental control).

Thirdly, for those types of municipal control that are directly enshrined in legislation, its subject matter is often not entirely clear; » federal laws when describing them. First of all, this concerns municipal land control, the subject of which is completely undefined in the Land Code of the Russian Federation. At the same time, Federal Law No. 131-FZ mentions municipal land control only over the use of settlement lands. It is not clear what is meant by “settlement lands” - the corresponding category of lands (until 2007, the current “lands of settlements” were called settlements”), lands located on the territory of a settlement or lands that are in municipal ownership of settlements. Further, it is not clear whether the observance of only municipal legal acts, or also federal and regional ones, belongs to the subject of municipal land control. Ultimately, it is not clear how municipal land control is demarcated from state land supervision. The situation is similar with many other types of control assigned to local governments: municipal housing control, municipal forestry control, municipal control in the field of trading activities, control over compliance with legislation in the field of retail sale of alcoholic beverages, control in the field of subsoil use, control on territory of the special economic zone, etc.

In practice (including prosecutorial and judicial ones), these ambiguities lead to conflicting demands for the implementation or termination of the same types of municipal control, which is associated with different interpretations of the legislation by various jurisdictional and regulatory authorities: in some cases, local governments are forced to exercise control in certain areas, in others - on the contrary, the exercise of control in the same areas is recognized as illegal. In particular, a very controversial situation has developed at the present time in relation to municipal control in the field of transport and landscaping. This gives rise to numerous legislative initiatives on the direct legislative consolidation of these types of control over local governments.

However, it is not so easy to implement the proposals made, since this involves a whole set of problems related to the need to determine the subject of municipal control, delimitation from state supervision (control) in the same or related areas. Thus, issues of improvement are closely intertwined with issues of urban planning, architectural activities, ensuring sanitary and epidemiological well-being, forestry, land legislation, etc. And the exercise of control in these areas belongs to the competence of other bodies, mainly state authorities. Therefore, enshrining in the law such powers as “implementation of municipal control in the field of improvement” will not in itself solve the problem, if at the same time the subject of such control is not clearly defined, municipal control in the field of improvement is not delimited from state control (supervision) in other areas related to improvement (land use, urban planning, sanitary and epidemiological welfare, etc.).

In addition, local governments also have delegated state control powers - transferred to them for implementation by the constituent entities of the Russian Federation. In accordance with paragraph 6 of Article 26.3 of the Federal Law of October 6, 1999 No. 184-FZ “On the General Principles for the Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation”, the following control powers can be transferred to the local level:

1) regional state supervision in the field of protection and use of specially protected natural areas;

2) regional state supervision over the safety of roads of regional and intermunicipal significance;

3) state control and supervision in the field of shared construction of apartment buildings and other facilities;

4) regional state construction supervision;

5) regional state veterinary supervision;

6) regional state supervision over the application of prices (tariffs) subject to state regulation for goods (services);

7) regional state environmental supervision (in terms of regional state supervision over geological exploration, rational use and protection of subsoil; regional state supervision in the field of atmospheric air protection; regional state supervision in the field of protection of water bodies; regional state supervision in the field of waste management) on objects of economic and other activities, regardless of the form of ownership;

8) regional state supervision in the field of the technical condition of self-propelled machines and other types of equipment;

9) regional state housing supervision;

10) regional state supervision over the conduct of regional lotteries;

11) regional state control in the field of transportation of passengers and luggage by passenger taxis;

12) control over the implementation of measures for mobilization preparation.

As can be seen, the number of delegated control powers is comparable to the list of local authorities' own control powers.

In the future, it is necessary to clearly define the types and subject of municipal control in specific areas. The legal regulation of the same spheres of social relations, as a rule, is of a “cross-cutting” nature, often assigned simultaneously to several levels of government, the meaning of all requirements and control over their implementation is not in their formal observance, but in ensuring, through these rules, normal functioning of a particular area, which is achieved by comprehensive compliance with established rules. The fragmentation of control between levels of power, depending on whose acts set certain requirements, does not allow for a holistic control, does not give an overall picture, and ultimately this leads to the inefficiency of the control itself. Therefore, it is advisable to delimit control powers according to the subject principle, based on the fact that control in a particular area should be assigned to the level of power that bears the greatest managerial burden in this area, knows the current situation, problems and needs. In the same area, the powers of control can be delimited between levels of power, but not simply depending on whose acts they are established, but according to the subject - blocks of social relations. At the same time, municipal control should be exercised only in areas that are directly related to issues of local importance or delegated state powers.

2. Lack of effective measures to respond to violations detected in the course of municipal control.

Firstly, local self-government bodies' own powers in terms of applying measures based on the results of inspections are extremely small.

In accordance with the current federal legislation, municipal control bodies, in the event that violations are detected as part of the control measure, have the right to issue an order to eliminate violations and transfer the relevant inspection materials to federal and regional authorities in order to bring the perpetrators to administrative responsibility. Local self-government bodies are deprived of their own powers to bring to administrative responsibility for committed violations. Municipal control bodies have the right to bring supervised persons to administrative responsibility only if such powers are transferred to them by the laws of the constituent entities of the Russian Federation and only for committing administrative offenses established by the laws of the constituent entities of the Russian Federation.

At the municipal level, there is practically no even the authority to draw up protocols on administrative offenses. According to the Code of Administrative Offenses, the existence of such powers depends on the discretion of the subject of the Russian Federation (parts 2, 3, article 1.3.1).

For example, when exercising municipal land control, a municipal inspector has the right to draw up an act, which is subsequently sent to the competent state authority for further administrative proceedings. At the same time, the term for bringing to administrative responsibility (2 months) is calculated from the date of issuance of the act, which in practice often leads to the departure of legal (individual) persons from administrative punishment due to the expiration of the statute of limitations for bringing to administrative responsibility. An illustrative example is the implementation of land control in the city of Obninsk, for example, in 2010: based on the materials of inspections of municipal land control, administrative proceedings were initiated in only 1/3 of cases of violations. Thus, the effectiveness and authority of municipal control are at a low level.

Secondly, municipal control is practically not backed up. effective measures liability for violations. We are talking about both administrative responsibility for violating municipal legal acts, and administrative responsibility for opposing the implementation of municipal control itself.

The problem of establishing administrative responsibility for violation of municipal legal acts is connected with the peculiarities of the division of powers between federal state authorities and state authorities of the constituent entities of the Russian Federation. Establishing liability for violation of regulatory legal acts of local governments falls within the competence of the constituent entities of the Russian Federation (subparagraph 39 of paragraph 2 of Article 26.3 of the Federal Law of October 6, 1999 No. Federation”, paragraph 1 of part 1 of article 1.3.1 of the Code of Administrative Offenses of the Russian Federation). At the same time, according to the Code of Administrative Offenses of the Russian Federation, at the level of the constituent entities of the Russian Federation it is unacceptable to establish administrative liability on issues of federal significance, including for violation of the rules and norms established by federal regulatory legal acts. This is the rule in the prosecutor's office and judicial practice is interpreted very broadly, and even if more specific rules are established based on the requirements enshrined in federal acts, the establishment of liability for their violation by the laws of the constituent entities of the Russian Federation is recognized as illegal. At the same time, responsibility is not established at the federal level, in the Code of Administrative Offenses of the Russian Federation.

The most typical situation in this regard is in the sphere of public amenities, where attempts by the constituent entities of the Russian Federation to establish administrative responsibility are constantly failing. regulatory and jurisdictional authorities see this as an intrusion into the sphere of federal competence. At the same time, there is another problem - the correct formulation of the composition of administrative offenses for non-compliance with municipal acts. The establishment of broad compositions (like “violation of the requirements of municipal legal acts in the field of improvement”) is recognized as not corresponding to the law, and an accurate description of the objective side in the laws of the constituent entities of the Russian Federation is difficult already due to the fact that the requirements themselves are established in municipal legal acts and may vary. As a result, at present, the mechanism for establishing administrative responsibility for violation of municipal legal acts does not actually work; compliance with such is not supported by administrative responsibility.

Finally, in contrast to state control (supervision), there is a "legal vulnerability" of the municipal control itself. The Code of Administrative Offenses of the Russian Federation establishes administrative responsibility for various forms of counteraction to an order or demand of an official only in the field of state control (supervision). These norms do not apply to violations in the exercise of municipal control. The establishment of similar liability by the laws of the constituent entities of the Russian Federation is also impossible, since in this case we are talking about a violation of federal rules and norms, since the requirements, the violation of which forms the elements of the listed administrative offenses, are directly established by Federal Law No. individual entrepreneurs in the exercise of state control (supervision) and municipal control” for all regulatory authorities.

Obviously, the significance and effectiveness of municipal control in these conditions is sharply reduced.

Insufficient financial and staffing of local governments on the implementation of the functions of municipal control. Due to limited resources (financial, personnel, material and technical), local governments are not able to fully exercise all the control powers assigned to them by law. This is especially true for small municipalities (rural and urban settlements), where the number of municipal employees is no more than 10-15 people.

In municipalities, there is a shortage of qualified personnel for the implementation of municipal control functions. As a rule, new staff units or structural subdivisions for the implementation of municipal control are not created in local governments today, and the corresponding responsibilities are assigned to existing administration employees as additional functions.

For example, in the urban district of Anadyr, the implementation of municipal land control is entrusted as additional duty for employees of the department for land management and land policy, which consisted of two full-time positions. The number of land plots provided only for rent is 1024 units. At the same time, land plots owned by legal entities and individuals are also subject to land control. To obtain the effect of the control measures, it is necessary to conduct annual inspections of at least 100 land users, which, in fact, is not possible.

It should be noted that independent expenses for the performance of functions for the implementation of municipal control in municipalities are not provided. Financial support for municipal control activities is carried out within the framework of the cost estimate for solving relevant issues of local importance and the maintenance of local governments.

Organizational and legal restrictions in the exercise of municipal control arising from certain provisions of Federal Law No. 294-FZ. In particular, the said law does not provide for the possibility of conducting an audit if the head, other official or authorized representative of a legal entity, individual entrepreneur, or his authorized representative is absent during the audit. This leads to the fact that individuals (legal) persons deliberately disrupt the planned measures for municipal control, thereby hiding possible violations of the law.

As a drawback, it should also be noted that the said Federal Law does not contain a norm allowing the municipal control body to postpone the failed control event to another time.

Based on the norms of Federal Law No. 294-FZ, serious organizational problems arise for local governments when conducting land control. So, for example, in the case of an inspection in relation to one of the land plots owned by a certain legal (individual) person, it is possible to check other land plots owned by the same legal (individual) person only once every three years. Moreover, it is not possible to check land plot owned by an economic entity, from the date of registration of which as a legal entity three years have not passed.

Insufficient level of legal regulation of the organization of preparation and conduct of municipal control at the local level. In accordance with Federal Law No. 294-FZ, the procedure for organizing and exercising municipal control in the relevant field of activity is established by municipal legal acts in the event that this procedure is not provided for by the law of a constituent entity of the Russian Federation. In real practice, legal acts regulating the procedure for municipal control have been adopted in very few municipalities.

There is also legal uncertainty in terms of regulating the procedure and conditions for conducting municipal control, as well as the rights and obligations of local governments in the exercise of municipal control.

Necessary government order to develop proposals, legal and legislative measures, aimed at improving the system of municipal control, including:

1. To ensure the development and introduction of legal norms aimed at consolidating and expanding the powers of local governments to bring individuals and legal entities to administrative responsibility based on the results of inspections within the framework of municipal control.

2. Develop and amend Federal Law No. 294-FZ aimed at reducing legislative restrictions in the exercise by local governments of control powers in relation to legal entities and individual entrepreneurs, including:

providing for the possibility of conducting a municipal audit even in the absence of audited business entities, if these entities were notified of the audit in the manner prescribed by law;

allowing for the possibility of postponing to another time the conduct of a control event that did not take place due to the fault of the person being checked;

other norms that strengthen the control powers of local governments in relation to legal entities and individual entrepreneurs.

3. Bring into mutual conformity the Federal Law of October 6, 2003 No. 131-FZ “On the General Principles of Organization of Local Self-Government in the Russian Federation” and the “sectoral” federal legislation in terms of determining the types and subject of municipal control; clearly delineate control powers between all levels of public authority; clearly regulate the rights and functional responsibilities of local governments in the implementation of each type of municipal control. Define in Federal Law No. 131-FZ a single exhaustive list of municipal control powers.

4. Revise the list and reduce the number of state control powers that can be transferred by the constituent entities of the Russian Federation to the local level.

5. Provide for the right of local self-government bodies to draw up protocols on administrative offenses in the exercise of municipal control.

7. Recommend local self-government bodies to take measures to optimize the staff structure of local administrations in order to introduce new staff units or form structural units specializing in the implementation of municipal control functions. To improve the efficiency of municipal control at the level of urban and rural settlements, it is advisable to intensify the transfer of control powers from local self-government bodies of settlements to local self-government bodies of municipal districts.

IV. Forms of control over the provision of public services. 4.1. Current control over the proper and timely implementation of administrative procedures (performance of actions and decision-making)

V. Evaluation tools for current monitoring of progress, intermediate certification based on the results of mastering the discipline and educational and methodological support for independent work of students

Automated air pollution control systems

Automated devices for controlling the parameters of the geometric shape of parts

Analysis of the control of the accuracy of manufacturing parts, determination of dimensions, deviations and tolerances

Executive structures operate at any level of government. Their work is supervised by competent authorities. Consider further the existing types of state, municipal control.

General information

The municipal government is elected by the people. It acts on behalf of citizens and in their interests. Accordingly, the population has the right to exercise control over the activities of its bodies. This opportunity is realized by applying to the competent authorities with statements, complaints, letters. A whole system of supervisory authorities carries out direct verification of activities. They work both at the federal, and at the regional and territorial levels.

Federal level

The executive structures of special competence include the Ministry of Finance, the Federal Treasury, the Federal Tax Service, etc. These bodies exercise state financial control. The Ministry of Finance functions in accordance with the sectoral regulation approved by Government Decree No. 329. In accordance with it, the said Ministry has the right to submit draft Federal Laws and other regulatory acts that require a government decision on issues within the scope of the Ministry of Finance, its subordinate services, as well as projected performance indicators and draft activity plan. The competence of this structure includes control over the execution of budget items. The Federal Treasury functions through territorial divisions. Its powers include accounting for the operations of the cash execution of the federal budget, establishing modes of accounts, and distributing income from taxes received in accordance with the provisions of the law. The Federal Tax Service operates under Regulation No. 506. The Tax Service exercises its powers through territorial divisions. The FTS controls:

• Over compliance with legislation on fees and taxes.
• The correctness of accrual, timeliness and completeness of income established by the Tax Code.
• Currency transactions performed by residents and non-residents who do not act as exchanges and credit structures.
• The completeness of accounting for the profits of individual entrepreneurs and organizations, etc.

FSFBN

The Service for Financial and Budgetary Supervision exercises its powers both directly and through territorial bodies. FSFBN supervises:

1. For spending federal budgetary and extrabudgetary funds, material assets related to state property.
2. Compliance with currency legislation by all entities, including non-residents, compliance of operations with permits and licenses.
3. The activities of organizations using material assets belonging to state property, receiving financial assistance from budgetary funds, credits, loans and investments.

Customs

The FCS is an authorized federal structure acting in accordance with industry legislation. The customs service provides control of the import / export of goods to / from the territory of the Russian Federation. Its powers include currency control, the fight against smuggling and other crimes and administrative violations.

Monitoring Service

This executive body takes measures against the legalization of proceeds obtained by criminal means, the financing of terrorism. The competence of the service includes the development of state policy, legal regulation and coordination of activities in this area of ​​other executive institutions. The monitoring service exercises its powers both directly and through its territorial subdivisions.

Municipal control: concept and types

The legislation provides for the right of competent structures to carry out activities aimed at identifying, preventing and suppressing violations of normative acts. To do this, various types of inspections of municipal control (preliminary, current or subsequent) are determined. Supervisory activity involves systematic monitoring of the implementation of mandatory regulations, analysis and forecasting of compliance with the requirements of legislative acts by citizens and organizations. The list of types of municipal control includes:

1. Studying documentation.
2. Inspection of structures, territories, premises, equipment, cargo and vehicles.
3. Sampling of industrial and environmental objects, products, their research, examination.
4. Conducting investigations aimed at identifying the causes and consequences of damage caused due to violations of requirements.

General classification

First of all, it is necessary to name such types of municipal control as on-farm and intra-departmental. The latter is carried out by ministries and other structures in relation to reporting institutions. On-farm supervision is carried out by special services within one organization. There are the following main types of municipal control in a municipal district: environmental, budgetary, legal, and supervision over the execution of works. The statutes of the MO include relevant provisions on their forms.

Work supervision

Types of municipal control in the service sector include:

1. Survey of residents.
2. Handling complaints.
3. Periodic comparison of costs with the costs of other contractors and services.

The implementation of supervision is ensured by placing contacts of competent structures in places accessible to the population. In this case, poor-quality provision of services will be expressed by an increase in complaints from citizens. At the same time, it is necessary that appeals go directly to the municipal regulatory body, and not to the enterprise performing certain works. In this way, due account will be taken of the effectiveness of contractors serving the population. The degree of satisfaction with services is also determined by periodic surveys of people. Control methods include scheduled and unscheduled inspections, random inspections. This is how the quality of cleaning and landscaping, road repair, compliance with the public transport route schedule, and so on are studied.

Environmental supervision

Legislation provides for various types of municipal control in the field of nature protection. Territorial structures and officials should assist the population, public and other non-profit organizations in exercising their environmental rights. When they carry out economic and other activities, the authorized institutions of power are obliged to take appropriate measures to prevent and eliminate negative impact on the health of citizens and the nature of vibration, noise, electromagnetic fields in recreation areas, animal habitats within settlements. Supervisory activities involve scheduled and unscheduled inspections, sampling and sampling, and expert examinations. Citizens' appeals are of particular importance in the implementation of their powers by the competent structures. Each complaint or application is checked in the prescribed manner. If violations are found, the perpetrators are held accountable.

Types of state (municipal) financial control

Supervision in the public sector is divided into initiative and mandatory. The latter is carried out by such structures as divisions of the Federal Tax Service, the Federal Treasury, as well as the Accounts Chamber. Initiative supervision is carried out by the decision of the economic entity, if necessary. There are the following types of municipal financial control: tax, insurance, currency, etc.

Features of activity

There are types of municipal control of local governments and representative structures. Supervision is carried out in the process of considering draft budgets, a number of issues related to their implementation, etc. The control activities of the legislative bodies are carried out through special commissions and committees.

The legislative framework

All types of municipal control are aimed at a particular area of ​​activity. Forms of supervisory activities, the powers of the competent structures are determined in the federal legislation. In particular, Federal Law No. 131 includes forest and land control among issues of territorial significance. The right to conduct supervisory activities is also provided for by other regulatory acts. For example, in the LCD, art. 12, establishes the authority to control the use and preservation of the housing stock of the Moscow Region, in Federal Law No. 154 - to comply with the terms of agreements / agreements with Cossack associations on their participation in territorial administration, etc.

Objects

They are defined in federal, regional laws, as well as regulatory acts of the Moscow Region. For example, Federal Law No. 171, which regulates the production and circulation of ethyl alcohol, alcoholic products, establishes that local authorities, within their competence, control compliance with legislative requirements in the retail trade of these goods and their quality. The object of supervision is ensuring the safety of roads of territorial significance. This provision is enshrined in Art. 13, part 1 of the Federal Law No. 257. At the regional level, regulations governing the content of especially valuable natural complexes. In particular, under Art. 12 of the Law of the Vologda Oblast, the competence of local authorities includes control over the organization and functioning of protected areas of municipal significance.

Conclusion

Control is an integral element of management activities. It can be carried out within the framework of individual federal powers transferred to the relevant territorial structures. This form of control is provided for in the regulations of some constituent entities of the Russian Federation. Supervisory activity makes it possible to identify damage-causing or illegal actions of the territorial authorities, to bring the perpetrators to justice in accordance with the law.

This is the activity of subjects of control aimed at preventing and timely detection of facts of illegal and inefficient actions in the field of local finance; provides for the prompt adoption of management measures to correct the identified shortcomings, compensation for the harm caused and the application of sanctions to the guilty persons.

Objects of financial control at the local level are local budgets, trust funds of local self-government, local loans, communal property and land, as well as the financial activities of participants in the budget process at the local level and communal property enterprises.

Subjects of financial control at the local level are state administration bodies, local governments, specialized structural divisions of sectoral ministries, departments and state committees, financial and accounting services of institutions, enterprises and organizations of communal property, as well as citizens and public associations vested with control powers in relation to financial objects. control.

Various state and public institutions are vested with control powers in the field of local finance. A feature of financial control at the local level is the participation of a large number of subjects, depending on which it is divided into control of state administration bodies, authorities of the constituent entities of the Russian Federation and local self-government, departmental, internal and public control.

Financial control of government bodies- this is control by the central authorities, which can be applied to any object of control and is aimed at ensuring the implementation of legislation and observing the interests of the state in the field of local finance. Currently, government bodies play a decisive role in ensuring financial control at the local level. This is due, firstly, to the underdevelopment of other types of financial control at the local level, and secondly, to the fact that the vast majority of local government financial resources are directed to the implementation of delegated powers.

The leading place among government bodies, endowed with control powers in the field of local finance, belongs to a specialized body of state financial control, the State Control and Auditing Service of Ukraine. This financial body implemented. next financial control.

The State Control Service is authorized to carry out audits and inspections both in the field of local budgets and in the communal sector.

The main tasks of the State Control and Auditing Service in the field of local finance are:

Control over the legal, targeted and effective use of estimates of local budgets, Other financial and material resources of local governments;

Control over the safety and use of communal property;

Control over the state and reliability of accounting and reporting in local governments, budgetary institutions, as well as in enterprises and organizations that receive funds from local budgets;

Development of proposals to eliminate the identified shortcomings and violations;

Holding system analysis circumstances and reasons contributing to the commission of financial violations, and measures to prevent them.

A new area of ​​activity of the State Control and Auditing Service is the audit of financial and economic activity budget institutions. An audit of the financial and economic activities of a budgetary institution is a form of control aimed at preventing financial irregularities and ensuring the reliability of financial statements. The main objective of the financial and economic audit is to assist a budgetary institution in ensuring the correctness of accounting, the legality of the use of budgetary funds, communal property, the preparation of reliable financial statements and the organization of effective internal financial control.

In addition to this direction of the audit, work has begun on the introduction of an audit of the effectiveness of the implementation of budget programs - a form of control that is aimed at determining the effectiveness of the use of budgetary funds to achieve planned goals and identifying factors that hinder this. The performance audit is carried out in order to develop reasonable proposals for improving the efficiency of using local budget funds in the process of implementing budget programs.

An important role in the implementation of financial control at the local level belongs to local state administrations. These bodies of state administration are empowered to carry out the following control over the compliance with the budgetary legislation of Ukraine of indicators of local budgets of the lower level. In addition, local state administrations ensure the preparation, execution and reporting on the execution of local budgets of the appropriate level. This gives them the right to exercise all kinds of control at these stages of the budget process.

Unlike at the central level, where the law on the state budget is not actually subject to control and cannot be repealed, Jenny's approval by councils of decisions on local budgets is subject to control by local state administrations. The next day after their signing, these decisions must be sent to the local state administration of the highest level. Regional and city state administrations in the cities of Kyiv and Sevastopol authorized to exercise control, respectively, over district and city (cities regional significance) budgets and district budgets in cities of national importance. District state administrations are endowed with control powers in relation to city (cities of district significance), rural, settlement budgets.

Executive authorities have the right to suspend the decision on the budget adopted by the local council in case of violation of the requirements of the budget code and the law on the state budget for the formation of the appropriate budget in terms of state delegated powers. Thus, the Cabinet of Ministers of Ukraine is granted the right, within a month from the date of the adoption of a decision on the regional budget, the budgets of the cities of Kyiv and Sevastopol, to suspend its action with a simultaneous appeal to the court. The same powers are vested in the chairmen of the regional, Kiev and Sevastopol city state administrations on district, city (cities of regional significance), district budgets in the cities of Kyiv and Sevastopol in case of detection of violations of the law during their approval. Similarly, the chairmen of district state administrations ensure control over the legality of decisions on city (cities of district significance), settlement and rural budgets.

In addition to controlling powers in the budgetary sphere, local state administrations have the right to exercise control in the communal sector. The objects of such control are the state of communal property, communal infrastructure facilities, land use, etc.

The main task of the Ministry of Finance of Ukraine is to ensure the implementation of a unified financial, budgetary, tax policy of the state. To fulfill these strategic tasks, it is endowed with certain control powers. Despite the fact that the Ministry of Finance implements control functions mainly in the field of public finance, some of them are in the plane of local finance. With regard to local budgets, financial authorities have the right to exercise control over compliance with budget legislation at each stage of the budget process.

Local financial authorities organize drafting of local budgets. The control activity of these bodies is aimed primarily at checking the budget requests submitted by the main managers of the funds. Based on its results, they form conclusions about the importance of including budget requests to the draft local budget before submitting it for consideration by the relevant local state. administration.

At the stage of implementation of local budgets, local financial authorities monitor the compliance of the budget schedule with the indicators of the approved local budget.

By organizing the implementation of local budgets, the financial authorities control both the revenue and expenditure parts of it. By monitoring income, they should timely identify deviations of actual income from planned, and take appropriate measures. If, according to the results of the quarterly report, it turns out that the general fund of the budget is short of more than 15% of revenues, the financial authority must prepare changes to the budget that will provide for an adequate reduction in the expenditure side of the budget.

Local financial authorities carry out preliminary and current control in the distribution of local budget funds between the main managers of budgetary funds. In this case, the purpose of control is to ensure that the allocated funds correspond to the approved budget schedule. In addition, financial authorities can clarify the issue of legality, efficiency, rationality of budget expenditures. Specialists of financial authorities may be involved in audits and inspections of institutions, enterprises, organizations receiving funds from local budgets.

Local financial authorities are involved in the preparation of a report on the use of the local budget. To do this, they analyze the reporting data received from the State Treasury, identify deviations and inaccuracies and take measures to eliminate them.

With the introduction of treasury services for local budgets, new subjects of financial control at the local level appeared - the territorial bodies of the State Treasury of Ukraine. These bodies exercise their control powers at the stage of implementation of local budgets and reporting on their implementation, mainly in the form of current control.

The treasury bodies, when executing the revenue part of local budgets, control the correctness of the transfer of revenues, the correctness of the application of the standards for the distribution of income established by the Budget Code, the law on the state budget and decisions of councils on local budgets. The Treasury monitors the transfer of the equalization grant to local budgets for compliance with the planned volumes.

The control activity of the territorial bodies of the treasury at the stage of implementation of the expenditure part of the local budget begins with the registration of estimates of budgetary institutions and other planning documents. They are checked for compliance with the indicators of extracts from the list of the local budget. The purpose of such control is to prevent deviations in the volumes of the main financial documents of managers and recipients of budgetary funds from the indicators provided for in the expenditure part of the budget. This allows you to prevent the excess of expenses over the approved budget assignments.

The treasury model for serving local budgets provides for monitoring the compliance of the obligations assumed by the budget funds managers with the estimates.

The control of the treasury authorities directly at the stage of payment (except for expenses incurred from their own receipts) should ensure that the expenses comply with the conditions of the registered obligations and compliance with the conditions for the intended purpose of the funds from which they are carried out. When making expenditures in terms of own revenues of budgetary institutions, treasury control must ensure their compliance with the directions provided for in the approved estimate.

Another area of ​​control activity of the treasury bodies is the verification of the financial statements of managers and recipients of local budget funds. The compliance of reporting data with accounting indicators for the execution of local budgets, which are carried out by the treasury bodies, is checked; there is a logical relationship between separate elements Treasury clients' financial statements.

The activities of the bodies of the State Tax Service of Ukraine are aimed primarily at ensuring the proper execution of the revenue side of budgets. The objects of control are taxpayers - legal (including budgetary institutions) and individuals.

In the field of local finance, the state tax service bodies perform the following functions:

Exercise control over the timeliness, reliability, completeness of the calculation and payment of taxes and other obligatory payments to local budgets;

Keep records of taxes and other obligatory payments that are credited to local budgets, Ensure the correctness of calculations and the timeliness of receipt of these taxes and payments;

Control the timeliness of the submission by payers of accounting reports and balance sheets, tax returns, calculations and other documents related to the calculation of taxes and other payments, and also checks the correctness of determining the objects of taxation and calculating tax payments;

Ensure the application and timely collection to local budgets of the amounts of financial sanctions provided for by the current legislation for violation tax legislation, as well as the recovery of administrative fines;

They check the facts of concealment and underestimation of taxes and other obligatory payments to local budgets.

In addition, the executive committees of rural and settlement councils are the objects of control of the State Tax Service. They are checked for compliance with the procedure for accepting and recording taxes, other payments received from taxpayers in cash, the timeliness and completeness of their transfer to the budget.

Despite the fact that the Accounts Chamber has an important place in the system of financial and economic control, its powers at the local level are very limited. According to the current legislation, this body of state financial control is vested with the right to control only the use of state budget funds. Therefore, the Accounts Chamber has the right to control local state administrations and local self-government bodies only if they receive, transfer, spend state budget funds or use or manage objects of state property rights.

Describing the level of organization of financial control of government bodies, we can conclude that a large number of subjects of control do not provide proper financial discipline. This situation is primarily due to the fact that the current system of financial controls at the local level is mainly aimed at identifying and fixing violations, and not at their prevention and prevention.

Financial control at the local level - 5.0 out of 5 based on 1 vote