To increase the effectiveness of the activity of control and accounting bodies, it is necessary to build a model for assessing the effectiveness of the bodies of external municipal financial control, on the basis of which it will be possible to determine ways to improve the control and expert analysis of the control and accounting bodies of municipalities
In Portugal there is no protection (authority, tutela) of the Government's merit over the municipalities. There is only protection of legality or verification of compliance with the law. However, since 2015, the law itself has had limitations of economics, effectiveness, efficiency and intergenerational equity, so the protection can now be more profound, it seems to us.
In the Netherlands there are are two forms of external control. 1. By specific departments of higher governments (so the provinces control municipal finance; i.e. both budget and accounts).This is also necessary because there is a guarantee system: there is bail-out policy (see:
https://doi.org/10.1111/padm.12123) 2. By independent auditors, who may make there research plans independently and have access to all information.
In both cases legitimacy, efficiency and effectiveness are the three criteria by which the finances are judged.
Journal of Bangladesh Institute of Planners ISSN 2075-9363 Vol. 2, December 2009, pp. 136-144, Bangladesh Institute of Planners Strengthening Financial Capability of a Municipality: A Case Study of Dhaka City Corporation Rokshana Binta Samad
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