Consideration and approval of the budget as a stage of the budget process on the example of the city of Kaliningrad

This article provides an overview of one of the stages of the budget process - consideration and approval of the budget on the example of the budget of the city district “City of Kaliningrad” for 2024 and the planning period of 2025-2026. The article discusses the actions of the administration of the city district “City of Kaliningrad” as an executive and administrative body of the municipality, as well as the role of the City Council of Deputies of Kaliningrad as a representative body of the municipality and the Chamber of Control and Accounts of the urban district “City of Kaliningrad” as a body of external municipal financial control in the consideration and approval of the budget. The stages of preparation and consideration of the draft budget are described, including holding public hearings, analyzing compliance with the current budget legislation and approving the budget in two readings