Issues of regional center budget management quality

The article continues the research cycle of different aspects of the state of cities-regional centers’ budgetary systems. In the conditions of the Russian economy transformation, instability of economic conjunctureandfinancialsystemtheissuesofstudyingterritories’ budgetary potential arebecomingof significant importance. The objectives of the work are to determine the quality of budget management and identify the problem areas hindering the regional centers budget system development. By means of the statistical data analysis and a systematic approach the article examines the results of budget planning, estimates the share of capital budget funds, investigates the degree of the budget execution regularity and the level of budget allocations development in the North-West Federal District for the period from 2011 to 2018. The scientific novelty of the article is revealed in the following results. The discrepancy of budget planning and budget execution is defined. The under-fulfillment of the specified amounts on the incomes of regional centers budgets of the North-Western Federal District and execution of actual expenses of budgets below the established appropriations is shown. It is revealed that in the studied period the regional centers of the North-Western Federal District did not draw about 17% of the allocated budgetary funds at the average value for the Russian Federation of 7.5%. The nature and reasons of irregularity of revenues and budget expenditures financing in the regional centers are substantiated. It is determined that the possibilities of forming development budgets in regional centers have actually narrowed. This confirms the reduction of capital budget expenditures of North-Western Federal District administrative centers the from 2011 to 2018 by 18% at the national average of 9.4%. In the next stages of the study, special attention will be paid to the trends and features of the regional centers attracted budgetary resources formation and use, in particular, to the paid and gratuitous financial assistance, as well as borrowed funds. The materials of the article can be used as a research base by university teachers and researchers, as well as they can be taken into account by the authorities when implementing the budget process at the municipal level.