Keyword: «municipal council»

This article deals with the problem of creation and functioning of auditing commission in Finland’s municipalities. Authors show that municipal auditing commissions belong to the so-called internal control bodies of self-government system. They are created by Municipal Councils, which are representative bodies of communes. But their heads (the Chairman and his Deputy) are voting by the citizens of commune (municipality). This mode of action guarantees theirs as independents from functionaries of municipality and is doing objective character of theirs inspections. Combination of such kind inspections with constant state auditing by the Central municipal Department of Internal Ministry of Finland Republic and municipal department of Province governments, is contributing to administrative, economical and social highly productive activities of municipal self-government. This way of work Finnish municipal bodies under control of auditing commissions have done comfortable life of Finnish citizens at their communes (municipalities).