The present article is devoted to the analysis of the approaches developed in legal science and legislation to the definition of the essence of municipal control. The definition of municipal control as a matter of local importance, as stipulated in Federal Law No. 131-FZ, creates uncer-tainty in determining the appropriate powers of local governments to address it. The new law on local self-government proposes to replace issues of local importance with powers, which is more in line with industry legislation, but does not contain their definition. It is shown that during the transition period, municipal control is both a matter of local importance and the authority to re-solve it, thus requiring methodological support during the transition to a new model of local gov-ernment organization. The author notes that the notions named “matters of local importance” and “powers” are mixed up and replace each other, thus leading to difficulties in the activities of local governments. Municipal control in the practice of local government is a management function, but the functional approach is not implemented in the regulatory field. In conclusion, the author con-cludes that municipal control is defined as the powers of local governments and is considered as a management tool for relevant issues of local importance.