To the essence and budgeting of municipal strategic planning

Strategic planning is currently one of the key tools for sustainable long-term socio-economic development of territories. The implementation of the strategic planning process requires further coordination of development priorities at all state management levels. The efficiency of strategic planning at the local government level determining the prospects for municipal development plays a key role in ensuring the stability of the functioning of the state. In this regard, the article explores the essence, development trends of municipal strategic planning and the problems of its budgeting. The paper examines the significance of strategic planning for ensuring long-term socio-economic development of municipalities. The article provides a brief description of current legal framework for strategic planning regulations in Russia, its municipal aspect and imperfections that hamper full implementation of strategic guidelines at the municipal level. The factors influencing the process of the municipal strategy implementation, including the efficiency of the work of representative bodies of local government, civil position of local communities are indicated. The article highlights the parameters that restrict the possibility of implementing strategic planning at the municipal level: low activity of self-governing authorities and lack of opportunities for their impact on municipal development, insufficient qualification of municipal employees, inactivity of local community. It is noted that for the implementation of strategic planning at the municipal level, it is necessary to provide municipalities with sufficient resource support, including budgetary and financial resources. In view of this, current budgetary conditions and problems of municipal strategies implementation are considered. It is determined that the current state of local budgets, characterized by a high degree of financial dependence on the higher levels of the budget system, limits the possibility of implementation of strategic directions at the municipal level. Therefore, self-governing authorities need to use all the possible reserves to strengthen local budget revenues from own-source revenues. It is advisable to define financial strategies for municipalities. It is also recommended to establish targeted milestones for the budget system of municipalities, which should be in close conformity with the long-term goals of the social and economic development of the municipality.