The guide is a tool for the members of the Local Government Council, municipality governors or mayors and municipality members, officials and employees to formulate the general principles of the internal control system in order to prevent corruption. It contains tips on how internal control should operate and what to pay attention to. For example, how to avoid corruption or prevent a situation in which an official uses a folk house or other government premises for private use or a sports club assosiated with an official uses the school’s gym outside the price list for free. The guide states that it must be taken into account that the premises belonging to the municipality are part of the municipality’s assets and must be used purposefully, economically and efficiently. A part of the internal control system would be to establish a procedure for the use of local government premises (including the premises of the institutuions administered, eg the school hall, sports hall, cultural hall, community hall, etc), which regulates who and on what conditions has the right to use and rent said premises (can these premises be used only by the local governments or private individuals also, paying for it in accordance with the procedure). In what way and who is in charge booking the local government premises to the outside people. It must be ensured that all equivalent parties (NGOs, associations, clubs, collectives, political parties, election coalitions, etc.) have equal facilities in using these premises.
Internal control establishment and corruption prevention guide for local governments