Assessment of the Performance of Control Activities in Small Municipalities

The article discusses the topic of public control in small municipalities. In these municipalities, the control authority is represented by the municipal council, while an independent chief controller carries out the independent control functions. This study aimed to evaluate the activities of municipal chief controllers from both legislative and practical perspectives. We analysed a statistically significant sample of 272 municipalities, each with a population of up to 1,500. The areas of control activity were assessed, and we reviewed the submission and publication of annual summary control reports. The article outlines the functions, status, powers, and competencies of chief controllers, as well as the most common findings from their control activities. We also highlight the challenges faced by small municipalities in the realm of internal control. Finally, we provide several practical recommendations designed to enhance control performance in these municipalities. The article concludes with recommendations specifically for mayors and municipal controllers responsible for internal control.