Quarterly control over the results of the
implementation of the budget, socio-economic
and cultural development programs takes place
through the review by the councils of the
corresponding quarterly written reports prepared
by the executive bodies of local self-government
and state administrations. Important means in the
implementation of control measures by self-
governing bodies over the activities of
enterprises and organizations that belong to the
communal property of the respective territorial
communities are control over the implementation
of plans, over the use of profits, as well as
listening to reports on the work of the managers
of these enterprises (Kaminska, 2010).
In addition to the control self-governing powers
of local self-government bodies, it is possible to
single out delegated powers of a controlling
nature, which are exercised by the executive
bodies of local self-government:
– carrying out, in accordance with the
legislation, control over the proper operation
and organization of public services by
enterprises of housing and communal
services, trade and public catering,
household services, transport,
communication, technical condition, use and
maintenance of other real estate objects of
all forms of ownership; making decisions on
cancellation of the permission given by them
for the operation of objects in case of
violation of environmental, sanitary rules,
other requirements of legislation;
– implementation of control over compliance
with legislation on the protection of
consumer rights;
– control over the state of apartment
registration and compliance with housing
legislation at enterprises, institutions and
organizations located in the relevant
territory, regardless of the forms of
ownership;
– monitoring the provision of social protection
for employees employed in jobs with
harmful working conditions at enterprises,
institutions and organizations, as well as the
quality of certification of workplaces,
working conditions and providing
employees with benefits and compensation
for working in harmful conditions in
accordance with the law ;
– implementation of control over compliance
with land and nature protection legislation,
use and protection of land, natural resources
of national and local importance,
reproduction of forests;
– carrying out in the prescribed manner state
control over compliance with legislation,
approved town planning documentation in
the planning and development of the
relevant territories; stopping, in cases
provided for by law, construction that is
carried out in violation of urban planning
documentation and projects of individual
objects, and may also cause damage to the
surrounding natural environment;
– monitoring of ensuring the reliability and
safety of buildings and structures, regardless
of ownership, in areas affected by dangerous
natural and man-made phenomena and
processes (Redkin, 2014).
In addition, based on the analysis of legislation
and scientific sources, we can also come to the
conclusion that the bodies of state power and
local self-government have acquired certain anti-
corruption powers (Bondarenko, Utkina,
Dumchikov, Prokofieva-Yanchylenko,
Yanishevska, 2021). That is, with the
development of anti-corruption powers, the
control of anti-corruption activities is entrusted
to local self-government bodies.
This is confirmed by the fact that it is quite
obvious that in the conditions of decentralization
and the transfer of significant material resources
to localities, the requirements for transparency
and accountability of the local government, the
integrity of the relevant officials reach a higher
level. This, in turn, requires a qualitatively new
level of organization of anti-corruption work and
integrity system at the regional level (USAID,
2022).
The control function over local finances is
implemented, in particular, in the activities of
local self-government bodies when drafting local
budgets, their consideration and approval, as well
as the implementation and preparation of a report
on the implementation of local budgets, in the
process of control over the formation and use of
budget funds. The scope of the control function
is not limited to local budgets, but includes other
cash funds and, in general, all financial resources
at the disposal of local self-government. The
control system should be aimed at correcting
violations and preventing them in the future.
Strengthening local public control over the use of
budget funds will be effective (Fugelo, 2015).
In which areas exactly does it match, which
reports exactly, and what does the control
function consist of: