Evaluation of results of the external municipal fiscal control

The socio-economic changes taking place in Russia bring to the fore the need to improve the efficiency of governance in municipalities. The «Economic Security Strategy of the Russian Federation until 2030» considers the low efficiency of state and municipal management as one of the threats to the achievement of the country's economic development goals. External municipal fiscal control is of particular importance in improving local governance. The article outlines the most significant problems of its assessment (on the example of control and accounting bodies of municipalities of the Trans-Baikal Territory). There is an extremely low involvement of individuals and legal entities in the processes of monitoring municipal property, insufficient human resources of auditorial-calculational bodies, the need to automate control processes in order to evict the intellectual resources of specialists to improve the quality of fiscal control. The aim is to improve the efficiency of the auditorial-calculational bodies in order to ensure that the performance of municipalities, the completeness of the implementation of their powers and the needs of the local population are adequately assessed.