Tools for long-term budget planning of the territory

The authors of the article identify the issues of constructing long-term budget plansat the subnational level in Russia (budget forecasts). The article examines thespecifics and shortcomings of forecasting mandatory budget expenditures on thesocial sphere (education, health, social policy, etc.). It recommends tools for thecorrect formation of mandatory budget expenditures in the social sphere, which willincrease the time horizons of budget forecasting, adjust current social programs.Despite the fact that the testing of the tools used in the construction of long-termbudget planning is restricted within the Leningrad district - a prosperous one,however, this method can be applied to other regions and to predict other budgetexpenditures.