Please explain the expenditure control aspect of Financial administration of a local body.
Please explain the expenditure control aspect of Financial administration of a local body.
One thing to note in case of local bodies is that unlike state and central governments where legislation and executive powers are separate, these are integrated in a local body. Because of this, it becomes difficult for its executive to function as its inquisitorial body as well.
Moreover the separation of executive powers and functions in municipal government cannot accommodate the existence of an independent finance officer responsible to the municipal council or its executive committee. This leaves the system of external audit by state government as the only instrument of controlling municipal expenditure.
