THE IMPACT OF STATE FINANCIAL CONTROL INSTRUMENTS ON THE ASSESSMENT OF THE STATE AND MUNICIPAL PROPERTY MANAGEMENT EFFICIENCY
The article deals with the impact of instruments of state financial control on the management of state and municipal property. The subject of the research is methodological approaches to the classification of violations revealed during control and expert-analytical activities carried out by state, regional and municipal financial control bodies. The topic of the work is the influence of state financial control instruments on the assessment of the state and municipal property management effeciency and the prospects for their application. The aim of the work is to present the author’s position on the effectiveness of the application of methodological rules and norms during control and expert-analytical activities. As a result, the importance of the principle of independence as a separate category of activities of state and municipal financial control (audit) bodies was expanded in order to focus on its leading role. The theoretical and practical provisions in the field of state financial control over state (municipal) property were combined using the example of a new object of state financial control and audit; analyzed the classification of objects of control in terms of violations and shortcomings. As conclusions, positive opportunities and negative consequences of strict adherence to standards developed in this area, collected by the method of economic grouping, were predicted. The author has used the following research methods: substantiations of proposals in the field of state financial control in terms of assessing their impact on the state and municipal property management efficiency, a literary review of scientific methodological developments in terms of attracting, using and disposing of state and municipal property, a method of data classification with using statistical groupings