Subject. This article deals with the issues related to the application of methods for auditing the effectiveness of municipal programmes in the field of unfit housing facilities management by municipal control and accounts bodies. Objectives. The article aims to develop a methodology for auditing the effectiveness of the activities of local executive bodies on the use of budget funds allocated for the resettlement of citizens from unfit housing facilities. Methods. For the study, we used the methods of logical, historical, and comparative analyses, and quantitative and qualitative methods of expert assessment. Results. The article addresses the content of the methodology for auditing the effectiveness of budget funds use within the framework of the implemented municipal programmes, presents a developed assessment scale for auditing the effectiveness of the use of budget funds allocated for the resettlement of citizens from unfit housing facilities, and determines the ares for improving municipal legal acts. Conclusions. The advantage of the indicative approach to assessing the effectiveness of the use of budget funds allocated for the resettlement of citizens from unfit housing facilities is to determine the weights of the formed evaluation indicators and aggregate them into the final result. The differentiated approach allows for assessing the effectiveness of individual elements of the audit object.

Subject. This article examines trends in the management of unfit housing facilities within the framework of the implementation of national and federal projects. Objectives. The article aims to define the specifics of the process of managing the resettlement of citizens from unfit housing facilities and improve the implementation of municipal programmes in the field of housing policy. Methods. For the study, we used a systems analysis, and the techniques used in professional practices of control and accounts bodies. Results. The article describes the peculiarities of the management of unfit housing stock and the problems of the participants of relocation in Volgograd. The article also proposes a system of measures to improve resettlement management and substantiates the benefits of the project-based approach. Conclusions. Historical features of housing construction, natural and climatic factors, management culture influence the choice of the way to solve the problem of unfit housing stock settlement. This requires a differentiated approach to resettlement management. The introduction of innovative capital construction technologies as well as smart city systems can contribute to solving the strategic task of minimizing unfit housing stock in the mid-term.

Subject. The article addresses the technology and trends in the digitization of public and municipal administration, and the correspondence of strategic goals of territorial development to the State and municipal policy on introducing and using digital technologies as tools to achieve these goals. Objectives. The aim is to determine prospects for the development of digital technologies that are demanded and applied in the system of the State and municipal administration, based on the results of auditing authorities, including the analysis of the use of budget funds for acquisition (development) and support to information systems in the work of government authorities. Methods. The methodological framework rests on traditional methods of logical, historical, comparative analysis, and on methods applied by expert services of control authorities, like the documentary method, analysis of regulations, observation and processing of collected empirical data, graphic and table analysis. Results. We revealed and systematized problems related to the introduction and development of digital technologies in public and municipal administration, presented the composition of information systems that ensure the process of digital transformation in the sphere of governance. We built a model of digital transformation of the system of public and municipal administration, based on the systems, large-scale and innovative approaches to the management of complex deterministic systems with clear institutional boundaries and transformation goals. Conclusions. Local governments need to work towards the quality of information systems and their data to fully incorporate them into the national system of government, to improve the digital literacy of the population.

From January 1, 2020, amendments were made to the Budget Code of the Russian Federation on the conduct of an internal financial audit, as well as the powers of control and accounting bodies to prepare proposals for improving internal financial audit were clarified. At the municipal level, not all chief administrators of budgetary funds have properly organized the system of internal financial audit according to the new rules. In particular, this is due to the fact that all federal standards of the Ministry of Finance of the Russian Federation have not yet been adopted, on the basis of which an internal financial audit should be conducted. In this situation, the control and accounting body of the municipality can become the link of interdepartmental interaction, which, by virtue of the powers assigned to it, proposes measures to improve the organization of the internal financial audit system. A number of proposals have been made for organizing such work by the control and accounting bodies.

Subject. This article discusses the peculiarities of organizing and conducting audit by municipal control and accounts bodies and issues of cooperation between regional and municipal executors of national projects. Objectives. The article aims to identify the main characteristics of audit of the municipal component of national projects. Methods. For the study, we used the methods of comparative analysis, generalization, synthesis, classification, and grouping. Results. The article compares the terms of Control, Audit, and Monitoring, and presents an audit system model to implement the municipal component of national projects, describing individual steps and features of the implementation process. Conclusions. The problems identified in the implementation of the municipal component of national projects are related to the lack of strict centralization of this process and the usage of different mechanisms for the implementation of national projects at the municipal level.