Bulletin n. 2/2011
October 2011
CONTENTS
  • Section A) The theory and practise of the federal states and multi-level systems of government
  • Section B) Global governance and international organizations
  • Section C) Regional integration processes
  • Section D) Federalism as a political idea
    • Linnas Raivo
    An Integrated Model for the Audit, Control and Supervision of Local Government
    in Local Government Studies , Vol. 37, Issue 4 ,  2011 ,  407-428
    This article considers the issue of the audit, control and supervision of local government units in a new paradigm. The author argues that the treatment of audit, control and supervision activities in the present paradigm, in which they are treated separately from each other, or only as a ‘control or audit pyramid’, has so many imperfections that it no longer represents a reliable means of modern good governance. The author presents some ideas for the operation of an integrated system of audit, control and supervision for the local government sector, focusing particularly on small, local government units. Although the author's research is based on the case of Estonia, a small, liberal constitutional democracy with an open economy, his ideas are also applicable to other democratic societies.
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