Improving the efficiency of municipal expenditure management

The article is aimed at studying the criteria for the effectiveness of budget expenditures. To this end, the article explores scientific and methodological approaches to optimizing budget expenditures, identifies the main criteria for the efficiency of using budget resources, and establishes that it is also necessary to use indicators of the socio-demographic development of the territory as criteria for the efficiency of budget expenditures. An empirical analysis of municipal budget expenditures showed that an increase in budget expenditures per capita ensures an increase in the human development index, while the human development index in the municipality is growing, primarily due to the growth of the population education index and the population income index, which reflects the socially oriented nature of the budget municipal formation, however, does not fully ensure the growth of demographic development, and therefore requires additional adjustments and optimization in order to more efficiently allocate resources.