Savivaldybės kontrolieriaus tarnybos teisinio statuso ypatumai ir trūkumai

LTŠiuolaikinė viešųjų finansų audito sistema Lietuvos Respublikoje yra sudėtingas mechanizmas. Ją sudaro kelios sąlyginai savarankiškos grandys, tarp kurių aukščiausią ir svarbiausią vietą užima Valstybės kontrolė, toliau pagal atliekamų funkcijų reikšmę bei svarbą seka vidaus kontrolės padaliniai, nepriklausomas auditas. Vieną iš tų grandžių sudaro vietos savivaldos kontrolieriaus tarnybos. Būtent šių tarnybų statuso ypatumų analizei ir skirtas šis straipsnis. Jame remdamiesi Europos vietos savivaldos chartija, Lietuvos Respublikos Konstitucija, naujausiu vietos savivaldos įstatymu, taip pat ir kitais lokaliniais teisės aktais autoriai parodo šių kontrolės tarnybų teisinės padėties specifiką, reglamentavimo trūkumus, jos ypatumus visoje Lietuvos audito sistemoje.

ENAfter analysis of issues raised in the tasks of this paper, the following generalizations and conclusions may be made: 1. The main legal act, which is currently in force and the most comprehensively regulates the legal status of a local authority controller and control service, is the Law on Local Self-Government, Articles 2, 17 and 27. This law is constantly improved and updated. However, talking about the legal status of a local authority controller, the necessary effect has not been reached yet, thus the law must be improved further. Besides this legal act, there is a number of legal acts indirectly related to determination of the legal status of the service concerned, including the Law on Income Tax of Natural Persons, Laws on Budget Structure, Public Service, Tax Administration, quite a few resolutions of the Republic of Lithuania Government and many local acts, such as orders of the Minister of Finances. Many current revisions of laws, their supplements and amendments, failure to ensure their continuity, lack of explanations and interpretations of their official content and insufficient intelligibility of legal acts do not support the effective operations of these services or formation of the image of a unanimous legal status of these services. 2. the current abundance of laws and acts of law (not to mention their quality) does not ensure a normal and effective functioning of these services. The press has already several times paid attention to the fact that it is necessary to prepare and respectively approve several important local documents: operating procedures, regulations and procedures of this service. Standard statute of the local authority controller and control service is necessary.A question on internal audit in the local authority remains problematic as well. With regard to Eurointegration processes in the Republic, an internal audit system was founded and functions, including local authorities. The current Law on Local Self-Government regulates this issue with insufficient intelligibility. Article 2 Paragraph 4 of this Law names this local authority control service "local authority control and audit institution" while other articles of this law (e.g. Article 17 Paragraphs 8 and 11, Article 27) approach to it as a local authority control service. This is an obvious inconsistency, because one service may not perform double functions - internal audit and control, what more, Article 28 defines and there is currently a Centralized Local Authority Internal Audit Service. The concepts of "control" and "audit" both in theory and in practice are confused. Their content is not equally interpreted in current laws either. According to its functions, local authority control service may be referable to internal control, while the State Control, in regard to this service, is valued as external, because there is no strict subordinated relationship between them. Thus, an explicit legal regulation of the status of a controller is necessary, leaving no ambiguities and providing clear distinction between these services. 4. There is no method on determination of efficiency of activities of local authority controllers and a controller. What more, there is no accounting in these control services on the amount recovered by a specific officer of this service to the budget of a local authority. 5. Activities of local authority controllers and control services is insufficiently regulated in the Republic, there are no unanimous, logically finished and specific statutes of the legal status and functions carried out.