The materials of the financial audit of the united territorial communities (OTG) are intended for heads and specialists of local governments, other interested institutions and organizations involved in the preparation, review, approval, amendment and implementation of local budgets, as well as control over the completeness of payments to budget, targeted and efficient use of budget funds.

​

   During the financial audit, auditors formulate professional judgments (assumptions) about the cause and existence of problems, omissions and shortcomings, violations, risks that adversely affect (may affect) budget revenues and expenditures, budget programs, as well as financial and economic activities of entities management. The audit makes it possible to identify typical problems in the management of public finances in the united territorial communities and to find effective ways to eliminate them.