Methodological principles for managing the formation and implementation of a budgetary policy for the development of areas

The article explores the set of theoretical and methodological foundations for managing the processes of formation and implementation of the budget policy of territorial development. The mechanisms of the budgetary policy of territorial development (responding to the solution of strategic and tactical tasks) are considered. The sequence of formation and implementation of the budget policy of territorial development is analyzed, which contains six stages: preparatory (the choice of planning horizon, formation of systems of information and institutional legal support; determination of priorities of socio-economic development of territories and their needs for resources), research (carried out by SWOT- analysis of the territory, retrospective analysis of the level of development of the territory, identified problems in the budgetary relations at the level of the territory), targeted (goals and objectives are formed budget policy, development directions and implementation mechanisms are defined), functional (formation of BPT options, analysis of strategic alternatives, selection of the most suitable options and detail of the selected option), evaluation (determination of indicators and performance criteria of BPT, selection of methods and methodologies of evaluation, evaluation and forecasting of effectiveness implementation of software solutions), final (monitoring, detection of deviations and their correction). The directions of management of processes of development of the budgetary policy of development of territories are defined. There is a set of measures that coordinate and accompany the budget policy both at the stage of its formation and implementation: strategic budget planning, transparency of the budget process, stability of institutional support, financial incentives and sanctions, internal control of institutions, electronic portal of the budget system "Electronic Budget", budget decentralization, budget monitoring, and programmatic targeting (PCM). Measures have been proposed to improve the mechanisms for managing the budgetary relations of local authorities.