The role of regional chambers of audit in the accounting and reporting of local government units

<ns3:p>Financial management by local government units requires regular monitoring. Regional chambers of audit play a special role in this regard. The aim of the article is to examine the scale of irregularities in the field of accounting and reporting among the disclosed violations of the law in the area of financial management of local government units and their relationship with the training and information activities of regional chambers of audit. In order to do it, the reports of the National Council of Regional Chambers of Audit have been analysed. It has been determined that a significant share of the total number of irregularities found were those related to accounting and reporting and they also dominated the financial area. The high number of accounting and reporting irregularities and their financial significance demonstrate the important role of the audit, information and training activities carried out by the regional chambers of audit.</ns3:p>