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Regional Economics: Theory and Practice
 

Setting-up an audit system to implement the municipal component of national projects in Russia: The experience of control and accounts bodies

Vol. 18, Iss. 12, DECEMBER 2020

Received: 29 October 2020

Received in revised form: 9 November 2020

Accepted: 15 November 2020

Available online: 15 December 2020

Subject Heading: REGIONAL STRATEGIC PLANNING

JEL Classification: H72, R58

Pages: 2224–2255

https://doi.org/10.24891/re.18.12.2224

Mordvintsev A.I. Chamber of Control and Accounts of Volgograd, Volgograd, Russian Federation
ksp_priem@volgadmin.ru

https://orcid.org/0000-0003-4164-5473

Buletova N.E. Volgograd Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA), Volgograd, Russian Federation
buletovanata@gmail.com

https://orcid.org/0000-0003-4808-906X

Dubov R.S. Chamber of Control and Accounts of Volgograd, Volgograd, Russian Federation
dubov@kspvolg.ru

ORCID id: not available

Subject. This article discusses the peculiarities of organizing and conducting audit by municipal control and accounts bodies and issues of cooperation between regional and municipal executors of national projects.
Objectives. The article aims to identify the main characteristics of audit of the municipal component of national projects.
Methods. For the study, we used the methods of comparative analysis, generalization, synthesis, classification, and grouping.
Results. The article compares the terms of Control, Audit, and Monitoring, and presents an audit system model to implement the municipal component of national projects, describing individual steps and features of the implementation process.
Conclusions. The problems identified in the implementation of the municipal component of national projects are related to the lack of strict centralization of this process and the usage of different mechanisms for the implementation of national projects at the municipal level.

Keywords: audit system, national project, municipal policy, monitoring, control and audit body

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