IMPROVING THE EFFICIENCY OF BUDGET EXPENDITURE MANAGEMENT IN ENSURING THE ECONOMIC SECURITY OF THE MUNICIPALITY

Abstract

In the modern conditions of reforming the system of local self-government and the budget process in the municipality, timely analysis of the budget sustainability of the municipality becomes relevant, the results of which will determine the possibilities of its further social and 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 the budget expenditures of the municipality is organized. However, in conditions of limited sources of income and the constant increase in the needs of municipalities, transparent and efficient spending of budget funds, which directly affects the standard of living of the population, is of particular importance.Therefore, at present, one of the strategic goals of the budget policy of the municipality is to increase the efficiency of budget expenditures while optimizing their distribution and ensuring high quality of services provided.

The main purpose of the work is to assess the efficiency of budget expenditure management in the city of Kursk, as well as to develop recommendations for improving the efficiency of budget expenditure management in the municipality in ensuring economic security.

 In article the following tasks: to analyze the budget expenditures of the city of Kursk; to assess the effectiveness of municipal programs of the city of Kursk; to consider measures for optimizing the process control of expenses of the municipal budget and to develop proposals to improve the efficiency of the budget expenditures management in the city of Kursk.

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

The article presents and analyzes current data on the dynamics of indicators of budget expenditures of the city of Kursk and indicators that characterize the effectiveness of the management of budget expenditures of the municipality. The author identified threats to the economic security of the city of Kursk in terms of budget expenditure management, and also proposed recommendations for improving the efficiency of the budget expenditure management process in the city of Kursk.

The author concluded that currently the implementation of the tasks of Presidential Decree No. 204 of May 7, 2018 is reflected at the federal, regional and municipal levels. At the moment, the process of coordinating strategic planning documents at the municipal level with the priorities of national projects, including in terms of achieving key indicators, is relevant. Any state decisions in the field of local self-government should be coordinated with the goals and objectives of the decree of the President of the Russian Federation.