FORMATION OF THE REGISTER OF BUDGETARY RISKS OF MUNICIPALITIES ON THE EXAMPLE OF THE CITY OF TOLYATTI

EDN: SQUTOC

DOI: https://doi.org/10.65891/2949-1983-2025-21-1-36-38

Authors:

CHEBAN Margarita Anatolyevna (Volga Region State University of Service)

Abstract.

The local budget is a centralized fund of financial resources of a municipality. Its formation, approval, and execution are inevitably associated with risk. In September 2023. The Ministry of Finance of the Russian Federation has developed and recommended Methodological recommendations for assessing budget risks and maintaining a register of budget risks. In the article, the author forms a register of budget risks for the city of Tolyatti, including a description of budget risk, possible consequences of budget risk, the significance (level) of budget risk, the degree of probability of occurrence and measures to minimize (eliminate) budget risks. The article provides analytical material on the execution of the revenue and expenditure side of the budget of the city of Tolyatti, gratuitous receipts – inter-budget transfers from the budget of the Samara region and the federal budget, expenses for servicing municipal debt. Based on the results of the formation of the Tolyatti city budget risk register, the author suggests the following measures to minimize (eliminate) budget risks and improve the efficiency of municipal budget management. It should be borne in mind that any municipality faces various risks, so it is important to create a register of budgetary risks. The presence of the register allows for high-quality and timely decision-making in the field of budget management of local authorities.

Keywords:

budget risk, municipal budget, budget risk register, budget risk management, municipal debt, inter-budget transfers

References:

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