Gladkovskaya E.N.

Purpose. Development of a comprehensive methodology for analyzing the cash flow of a budgetary institution, which allows assessing the sufficiency and effectiveness of budgetary and extrabudgetary funding for providing public (municipal) services to the population, as well as improving existing approaches to analysis. Methods. During the research, methods such as observation and collection of facts, induction and deduction, analysis and synthesis, horizontal and vertical analysis methods, coefficient method were used. Results and practical significance. Based on the analysis of the authors' existing approaches to assessing the movement of funds of the budgetary institution, limitations of existing methods and the lack of a common methodology for analyzing the cash flows of public sector institutions were revealed. The complex methodology of cash flow analysis aimed at determining the dynamics and structure of their changes, determining the adequacy of budget financing and the effectiveness of using money resources (including funds from the provision of paid services) in achieving the goals and objectives of the budget institution in the provision of public (municipal) services. This method has been tested in the activity of the institution of social services for the population. Scientific novelty. Scientific novelty consists in developing an integrated methodology for analyzing the cash flows of a budgetary institution as a means of determining the sufficiency and effectiveness of using budgetary financing (subsidies) for rendering public (municipal) services to the public.

The article substantiates the significance of the analysis of financial sustainability of the regional budget, according to which the authorities have the opportunity to adjust the indicators of budget revenues and expenditures, change the regional budget and tax policies, create conditions for financial independence, balance and stability of the regional budget. The authors determined that the assessment of financial sustainability of regional budgets of the budgetary system of the Russian Federation should become a key element of the current assessment of budget execution, as well as an assessment of the sustainability of the budget for the future. The approaches of different authors to the content of the concept of "financial stability of the budget" are explored, the economic content of the concept "financial stability of the regional budget" is specified. The model of financial stability estimation of the regional budget is offered, the algorithm of its application is developed. Conducting an assessment of the financial sustainability of the budget will complement the current assessment of the implementation of the budget of the region. The assessment of financial stability of regional budgets on the example of the budgets of six constituent entities of the Russian Federation in the Urals Federal District made it possible to identify financially stable regions and regions with an unsustainable financial situation. The developed model for assessing the financial sustainability of the regional budget and the algorithm for its application can be useful to regional authorities in solving tasks related to planning the revenue and expenditure component of the budget for the next fiscal year, selecting priority spending directions and finding sources of providing them with additional revenues, operative decisions for increase of financial independence of the regional budget at a stage of its execution.