Snizhko O. Accounting and the internal audit of municipal services costs: methods and organization (at the example of enterprises of watersupply and canalization)

Working system of accounting and internal audit for expenses on sanitation services by enterprises of water-drainage economy of Dnipropetrovsk region. Improvement of theoretical, methodical and organizational directions of internal audit accounting for sanitation enterprises activity expenses and development of recommendations for guaranteeing of their effective functioning in modern management conditions. Methods: dialectical, historical and system approach, theoretical generalization, comparison of generalization, groupment, analysis and synthesis. It was researched theoretical, methodical and practical questions of accounting and internal audit of expenses on public utilities. It was defined the historical aspects role of accounting and calculating of services cost price theory, determined the branch's peculiarities of sanitation enterprises, their influence on accounting and internal audit of expenses organization in act of services cost price forming. It was improved the methodic of analytical expenses accounting on sanitation by development of „Register of analytic accounting", a Card to control account of 94 account „Other expenses of operation activities" etc. It was improved the methodic of internal audit, namely: offered an organizational structure of internal audit department, improved working documents of auditor, that considerably raising the effectiveness of auditor's control. Sanitation enterprises of Ukraine, educational process.