Postgraduate student of the Department of accounting, analysis and audit, Orenburg State University

The last years in Russia are marked by a rapidly growing anti-corruption company, as a result of which a clear request has been formed in the society to create effective institutions of financial control at the state level that have up-to-date data on the real state of the inspected facility. In this regard, we can formulate the purpose of this article, it is to improve the quality of information support for monitoring activities, by searching for new sources of information, identifying new subjects of information exchange. The author analyzes the content of the regulatory framework that determines the basis for information and methodological support of control and accounting activities, defines the basics of interaction between external financial control bodies and public institutions at the municipal level. The sources of information used in the implementation of control measures are defined and structured. The research materials can be used to form the regulatory and legal framework and conduct state audit by the municipal control and accounting authorities.

Keywords: financial control, public control, state audit, control and auditing activities, information base, rules of the control and accounting body.

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