Template-Type: ReDIF-Article 1.0
Author-Name: Lev N. Ovsyannikov
Author-Email: lovsyannikov@nifi-abik.ru
Author-Workplace-Name: Finance Research Institute, Moscow 127006, Russia
Title: Budget Expenditure Audit Norms and Practices
Abstract: Currently, the status of one of the most important areas of the state (municipal) financial control — budget expenditure audit — does not ensure the required control efficiency. Certain norms thereof are far from perfect, practice is contradictory. The article analyzes the reasons for the existing disorder and offers methods for resolution of the problem.
Classification-JEL: M41, M42, H62, H69
Keywords: budget control, norms, practice, supervisory authorities, objectives, evidence
Journal: Finansovyj žhurnal — Financial Journal
Pages: 127-138
Issue: 3
Year: 2011
Month: July
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/3/statii/2011_03_11.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:110311:p:127-138