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ИД «Финансы и кредит»






International Accounting

The specifics of financial control over municipal transportation enterprises

Vol. 22, Iss. 3, MARCH 2019

Received: 18 February 2019

Received in revised form: 1 March 2019

Accepted: 4 March 2019

Available online: 15 March 2019


JEL Classification: М42

Pages: 290–302


Shatinа E.N. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation

ORCID id: not available

Subject The research examines the municipal transport entity from Nizhny Novgorod, Russia. There should be some improvements and betterment of methods for auditing, documentation of analysis and evaluation of legitimacy, reasonableness, effectiveness and feasibility of municipal transport entities' expenditures.
Objectives The research elaborates methodological approaches to control, revision and audits of municipal transport entities.
Methods The research involves the comparative analysis and systematization.
Results The research allowed to specify the method for financial control, revision, audit. I also outlined and proposed working documents for control checks of municipal transport entities.
Conclusions and Relevance The proposed algorithm for checking municipal transport entities and working documents will help reduce errors and penalties charged. The findings can be used to perform the above checks of municipal transport entities.

Keywords: control, audit, revision, transport service, municipal entity


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