كليدواژه :
ديوان محاسبات , نهاد شهرداري , وجوه عمومي , مالكيت عمومي , اعتبار مصوب
چكيده فارسي :
مديريت امور شهري و ارايه خدمات عمومي توسط شهرداري ها نيازمند كسب منابع مالي است كه هر چند ماهيت حقوقي اين نهاد عمومي لزوم تامين بيش از پنجاه درصد آن را از محل منابع غير دولتي ايجاب نموده و در عمل موانعي همچون نظريه تفسيري اصل (55) قانون اساسي شفافيت مالي و نظارتي كارآمد بر اين منابع را با چالش مواجه ساخته است، ليكن وجود ظرفيتهاي قانوني از قبيل قانون ديوان محاسبات كه صلاحيت عام نظارتي را براي اين مرجع مالي نسبت به كليه وزارتخانه ها، موسسات، شركت هاي دولتي و هر واحد اجرائي كه بر طبق اصول (44) و (45) قانون اساسي مالكيت عمومي بر آن مترتب ميشود در نظرگرفته است از يكسو و ترتب مالكيت و وجوه عمومي بر اموال و نقدينگي هاي در اختيار شهرداري ها از سوي ديگر، نه تنها اعمال قانوني نظارت مالي ديوان محاسبات بر شهرداري ها را با محدوديت مواجه نمي نمايد، بلكه انجام اين نظارت به منظور پاسداري از بيت المال امري ضروري است.
چكيده لاتين :
The management of urban affairs and the provision of public services by municipalities require the acquisition of financial resources that the legal nature of this public institution requires the provision of more than fifty percent of it from non-governmental sources. The separation of these resources from the point of view of how they are provided, although they provide relative financial independence for municipalities, but this is a matter of financial supervision in the face of barriers such as interpretation of Article 55 of the Constitution, financial transparency and efficient monitoring of these resources. Has also been challenged. Thus, at present, the supervision of an oversight body such as the Court of Arbitration of the Republic is possible only on that part of the municipal resources provided from the country's budget, and their internal resources are beyond the control. However, the existence of legal capacity such as the Law of the Court of Justice, which has the general jurisdiction of the financial authority for all ministries, institutions, state-owned companies and any executive body that, in accordance with principles (44) and (45) ) Of the Constitution of the Republic of Estonia, it is considered that, on the one hand, and the procedure for the ownership and public funds on property and liquidity available to municipalities in accordance with Article 13 of the Law on Public Procurement, on the other hand, not only The law does not restrict the supervision of the Court of Audit on the integrity of municipal funds, but also to carry out this monitoring in order to safeguard the essential necessity To be.
