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Finance and Credit
 

Misuse of budget funds at the regional and municipal levels: causes, conditions, prevention

Vol. 17, Iss. 43, NOVEMBER 2011

Available online: 22 November 2011

Subject Heading: Financial control

JEL Classification: 

Vasilleva М.V. PhD in Economics, associate professor of chair «The theory of finance, сredit and taxation» Volgograd State University
Volgograd-sience@rambler.ru

The article analyzes the causes and conditions which contribute misuse of budget funds at the regional and municipal levels. Based on this analysis the author’s proved the economic advisability of financial control bodies’ establishing at the regional and municipal level, developed some measures to prevent misuse of budget funds and an algorithm that helps to evaluate advisability of finance-and-budget control bodies establishing in municipalities.

Keywords: improper payments, criteria of economic advisability of financial control bodies’ establishing in municipalities, algorithm of advisability of state finance-and-budget control bodies’ establishing evaluating, effectiveness of finance-and-budget control system, prevention of financial violations

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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