Matochkin R.V.

Purpose. The purpose of this paper is to develop scientific and methodical recommendations and practical measures on structuring the budget process in the face of limited financial resources by analyzing fiscal sustainability of constituent entities of the Russian Federation, to identify current problems of the budget execution. Methods. In the research, the authors used the methods of sociological research, statistical, comparative, content and planning-factual analysis. Results. The authors conducted a comparative analysis of the structure and trends of the implementation of the budget of the subject of the Russian Federation on the basis of budgetary reporting for the last two years; defined the problems of formation and execution of the budget of the region and to propose practical recommendations for public legal entities of the Russian Federation on implementation of the budgetary authority in the face of limited financial resources. Scientific novelty. Scientific novelty and originality consists in the development of theoretical and methodological approach to the use of indicators of fiscal sustainability within the context of limited financial resources.