Tulinova D.V.

Purpose. Construct a scheme for forming a budget forecast as a strategic planning document in its orientation to strategy and other strategic planning documents. Methods. The methodology is based on a systematic and integrated approach to determining the forecast procedures and taking into account the links between the results of the analysis of budgetary forecast factors, the revenues of the municipal budget on the one hand, and such strategic planning documents as strategy, socio-economic development forecast and municipal program, on the other hand. As a tool for constructing a budget forecast, a method for constructing scenarios, a method of expert assessments, normative and balance methods for constructing a budget forecast was singled out. Results. The scheme of forming the budget forecast as a strategic planning document is developed, the content of which is determined not only by the income of tax and non-tax revenues within the framework of the constructed scenarios and assessments of the risks of budget implementation, but also by the targeted orientation of the development strategy of the municipality and the content of the action plan for implementing the strategy, social and economic development, which allows to determine the filling of the municipal program with financial resources. Scientific novelty. A distinctive feature of the developed procedure for constructing a budget forecast is its orientation to the targeted and meaningful start of such strategic planning documents as a strategy for the development of the municipal formation, a plan of measures for the implementation of the strategy and a forecast of the social and economic development of the municipality. In addition, a mechanism for reflecting the results of an analysis of external and internal factors in the budget revenue of the municipality has been proposed in the revenue side of the budget. Moreover, the budget forecast determines allocations for both programmatic and non-program areas for the development of the municipality.