Actual problems of formation and execution of local budgets (on the example of the municipal formation of the city of Kovrov, Vladimir region)

The analysis of the practice of formation and execution of the local budget on the example of the city district of Kovrov is carried out. The dynamics of the indicators of the revenue and expenditure parts of the local budget, aspects of the organization of the budget process and municipal financial control are considered. The conducted research allowed to reveal actual problems of formation and execution of the local budget. A number of measures are proposed to improve control over budget execution and improve the quality of development of municipal target programs.