Practical focus of the working group that audits the effectiveness of the use of municipal funds

The article considers the audit of the effectiveness of municipal funds, as one of the types of financial control of the results of the use of budgetary funds, carried out by conducting control measures through special control bodies. It describes the organization of control over the use of municipal funds through a working group and presents the practical orientation of its work, carried out according to a complex methodology, ranging from planning to finishing the report on its results. The procedures carried out at each stage of the performance audit, fixed by the working group members in the working documentation, are described. In particular, three stages are considered: preparatory, main, final. The preparation is carried out a preliminary study of the subject and object of performance audit, defining objectives and questions of performance audit, identifies ways of conducting the performance audit, a program audit effectiveness. When performing the main collection of information and evidence on the object of performance audit and analysis of information from other sources is carried out, the formation of audit evidence in accordance with the objectives of the efficiency audit and performance evaluation criteria, the act on the results of the efficiency audit at the object of performance audit. And at the last final stage, the paperwork and the result of the performance audit are carried out.