MUNICIPAL CONTROL AS A TOOL FOR DIAGNOSTIC ECONOMIC DEVELOPMENT OF TERRITORIAL COMMUNITIES

Abstract

The governments of developed democracies devote maximum efforts to the development of control of local self-government bodies, because the socio-economic development of the state directly depends on the level of well-being of individual individuals and legal entities of territorial communities. The specified activity ensures transparency and validation of the effectiveness of the use of local budgets and municipal property, identification of problems and prospects of socio-economic development of territorial communities. The purpose of the article is to substantiate the expediency of building communal (municipal) control as an intra-system control of the development of the territorial community and to determine the main elements of its system. The research was carried out through the use of critical analysis of scientific publications of Ukrainian researchers; a dialectical approach to assessing the formation and development of municipal control; abstractions and analogies in determining the main elements of the communal control system. On the basis of a review of scientific publications and official statistical information, the conclusion regarding the existence of problems in the adoption and implementation of management decisions of economic content in the communal sector of the national economy, as well as the need to develop a system of municipal control not only over local finances, but the entire economic system, is justified. which ensures the functioning and socio-economic development of the territorial community. It has been established that the basis of the economic system will be communal enterprises, budgetary institutions that are fully supported by the local budget, as well as property and resources owned or used by the territorial community. It was determined that the subjects of communal control should include representative and executive bodies of local self-government that exercise communal property rights on behalf of the territorial community. It is recommended to implement the control powers by conducting an inspection (in the form of an audit), as well as an audit of the effectiveness of the activities of economic entities of the communal form of ownership, which can be carried out by authorized units of local self-government bodies, as well as by order of public associations of the territorial community by subjects of audit activity. The prospect of further research is the elimination of organizational shortcomings and the regulation of the methodology of municipal control. Further implementation of the expected results will create the necessary information support for assessing the effectiveness of the use of communal property (movable and immovable, as well as resources), diagnosing the economic development of territorial communities, determining appropriate changes in the strategy of their socio-economic development.