Municipal Budget Formation Analysis and Evaluation (the Case of the "Khunzakhskiy District" of the Republic of Dagestan)
The article deals with the municipal budget formation analysis and evaluation on the example of MO "Khunzakhsky district" of the Republic of Dagestan. The content and significance of municipal budgets and their role in the development of the financial system of the state are considered. The analysis of the dynamics in the consolidated budget revenues and expenditures execution of the Khunzakh district for 2018-2020 was carried out, making it possible to identify the main problems in the formation of revenues of the budgets of local self-government bodies. It is noted that the formation and use of local budgets is carried out exclusively for the purpose of financial support of the activities of local authorities aimed at solving functional problems and the developing of local municipal authorities.