Abstract:

municipality, a timely analysis of the budget sustainability of the municipality becomes relevant, the results of which will determine the possibilities of its further socio-economic development, the quality of budget planning and forecasting, as well as the effectiveness of the process of regulation and control of local budget expenditures. .

The level of well-being of the resident population of the municipality largely depends on how well the process of managing municipal budget expenditures is organized. However, in the context of a limited amount of revenues and constantly growing needs of municipalities, transparency and efficiency of spending budget funds are of particular importance, which directly affects the living standards of the population, therefore, at present, one of the strategic objectives of the budgetary policy of the municipality is to increase the efficiency of spending budget funds while optimizing their distribution and ensuring the high quality of the services provided.

The following tasks are solved in the article: to analyze data on the budget expenditures of the city of Kursk; evaluate the effectiveness of municipal programs in the city of Kursk; consider measures to optimize the process of managing municipal budget expenditures, as well as develop proposals to improve the efficiency of the process of managing budget expenditures in the city of Kursk.

The methodological basis of the study is a systematic approach, as well as methods of analysis and synthesis of theoretical developments and concepts of scientists in the field of assessing the effectiveness of the process of managing municipal budget expenditures.

The article presents and analyzes actual data on the dynamics of budget expenditures of the city of Kursk and indicators characterizing the efficiency of municipal budget expenditures management. The author identified threats to the economic security of the city of Kursk from the point of view of managing budget expenditures, and also proposed recommendations for improving the efficiency of the process of managing budget expenditures in the city of Kursk.

The author came to the conclusion that at present, the implementation of the tasks of Presidential Decree No. 204 dated May 7, 2018 reflected at the federal, regional and municipal levels. Currently, the process of coordinating municipal strategic planning documents with the priorities of national projects is relevant, including in terms of achieving key indicators. Any government decisions in the field of local self-government must be consistent with the goals and objectives of the decree of the President of the Russian Federation.