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FEATURES OF THE INVENTORY OF ASSETS AND LIABILITIES OF TERRITORIAL COMMUNITIES

The financial and property resources of territorial communities determine the possibilities of their own development, therefore, they are subject to careful accounting and control for the purpose of rational use in the public interest. The purpose of the article is to study and disclose the features of the inventory of assets and liabilities of territorial communities, which will lead to solving the problems that accountants of united territorial communities face in their professional activities. The study of the problematic aspects of the inventory of assets and liabilities of territorial communities is carried out from the standpoint of a systematic analysis and taking into account the economic and legal characteristics of such administrative-territorial entities, as well as the generally accepted practice of accounting for communal property. The place of assets and liabilities of a territorial community in the structure of its resource potential was substantiated. Based on the provisions of the current regulatory and methodical support, the stages of the inventory of the resource potential of territorial communities were determined. It was revealed that the resource and property potential of a territorial community is large enough in its composition, and the overwhelming majority of its components are assets of public interest. This leads to the participation in the inventory of a wide range of persons representing the interests of the local population: village / city council management and employees; deputies; economists and specialists in land relations of leading enterprises operating in the community, including state and municipal; state registrars; other stakeholders (local activists, community members who have expressed a desire to participate directly in the implementation of inventory tasks). The features and stages of the inventory of the resource potential of territorial communities disclosed in the article are of practical importance and will help the members of the inventory commission to fully implement control procedures, take into account the nuances that arise during the inventory of assets and liabilities in order to form appropriate information support for the effective management of community resources based on accounting and reporting data.