TOPICAL ISSUES AND WAYS TO INCREASE THE EFFICIENCY OF THE EXTERNAL MUNICIPAL FINANCIAL CONTROL
The elements promoting effective functioning of system of the municipal fi nancial control include the estimation of its quality. The analysis of problems of estimation of effi ciency of the fi nancial control is presented in the article. Absence of the uniform approach to measurement of an overall performance of department of the fi nancial control is revealed. The most expedient approach to estimation of effi ciency of the external municipal fi nancial control is defi ned. The analysis of the category of effi ciency allows drawing a conclusion that indicators which can represent themselves as an effi ciency measuring instrument are adequate. Estimation has shown effi ciency of the external municipal fi nancial control of one of typical departments of the fi nancial control of municipal unions taking into account the following criteria: completeness of coverage by verifying actions of the legislation regulating budgetary relations; executability of the basic powers departments of the external fi nancial control; estimation of quality of activity control department of the fi nancial control. In the conclusion, advantages of use of the presented approach acting as an integral part of development of the external fi nancial control are presented.