FINANCIAL CONTROL

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Focusing on the importance of financial control in local budgets, the book addresses the heightened scrutiny of public finance management following the global financial crisis. It identifies critical regulatory, legal, and methodological gaps in the current system. The author proposes a theoretical framework for establishing a comprehensive financial control system that integrates municipal oversight with state audit functions. This approach aims to enhance the efficiency of local budget management by leveraging the capabilities of control and audit bodies within the Russian Federation.