Audit in the United Rural CommunitiesJournal: Oblik i finansi (Vol.1, No. 82)
Publication Date: 2018-12-30
Authors : Kateryna Melnyk;
Page : 38-42
Keywords : audit; decentralization; united rural communities; rural territories; budget;
The transfer of powers, responsibilities and revenues from state authorities to local governments in the context of decentralization has led to a weakening of the control function. So, the primary necessity of the development of scientifically substantiated, adequate to modern needs and thus able to adapt to permanently changing requests of the control system was formed. The audit is able to provide a set of actions that includes the checking of the budget use, assessing the state of development of rural areas, identifying the best ways to attract the necessary resources, developing measures to preserve existing potential and its modernization. The purpose of the article is to justify the priority of the audit, its tasks and role in ensuring sustainable development of rural areas. It was shown that the integrated analysis (analysis of: a) the relations between local authorities and the community, business owners, other subjects, b) the chosen community development strategy, c) the changes in the social and environmental spheres acquired as a result of the activities of local authorities in the use of accumulated resources) allows to the auditor to form an integral view of the authenticity of the information provided to the community. The auditor can verify the collected information and determine whether it meets the requirements of the normative and legal documents. It was proved that such audit is a combination of financial audit, audit of compliance and audit of managerial aspects of the activity of united rural communities. It was grounded that in the conditions of power decentralization and development of local self-government, audit is able not only to prevent abuse and mistakes by local authorities, but also to fulfill the function of protecting the community interests. The results presented in this article are important for improving the audit as an independent sphere of professional activity and applied economic science.
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