The internal control of Local tax governments. Draft regulation of the Law 27/2013 on rationalization and sustainability of local governments

Abstract

The modernization of the internal control framework of local governments becomes a necessity in order to guarantee the integrity of public resources. This article analyzes a draft regulation which designs a model of internal control based on the best practices acquired in the context of the internal control of the central government. This model pursues to provide neutral information to decision makers and it is built on the principles of transparency, legality, efficiency, budget stability and financial sustainability, as well as the principle of local autonomy.

Keywords:

constitutionality, autonomy, ministers, permanent, audit, efficiency, simplified, annual, summary