Monitoring of cash budget execution by the main managers of budget funds (using the example of the city of Rostov-on-Don in 2024) as the basis for a balanced local budget

Introduction. The relevance of the article is due to the fact that in conditions of high key interest rates and economic volatility, the possibility of quickly attracting additional sources of income for the local budget is reduced. This problem has already affected the city of Rostov-on-Don, which at the end of 2024 considered it irrational to raise commercial loan funds to cover cash gaps. In this situation, in order to comply with the principle of balancing the municipal budget, special attention should be paid to cash planning and execution.

Purpose. The authors set as their task a comprehensive study of the process of monitoring the cash budget execution using the example of the city of Rostov-on-Don. The study identified the features, problems and mechanisms of effective municipal budget planning at the municipal level.

Methods. The methodological basis of the research was made up of general scientific and private scientific methodological tools: analysis of the scientific and legal framework, statistical method, analytical method and method of documentary analysis.

Results. The study presents the main results, including a detailed analysis of the budget process of the city of Rostov-on-Don for 2024, with an emphasis on key indicators and trends in cash execution. In addition, the patterns of budget execution were identified, analyzed in the context of various sources of financing, which allowed for a deeper understanding of the mechanisms of spending funds. The main reasons for non-fulfillment of the cash plan have also been identified and considered in detail, which serves as the basis for the proposed recommendations for optimizing the budget process.

Conclusions. In the analysis of the budget process of the city of Rostov-on-Don, the following characteristics can be distinguished: the high level of budget execution, which reaches 95% or higher in 10 out of 12 reporting months, and the stability of indicators for higher-level budgets, however, there are fluctuations in the execution of the local budget. Among the key problems of cash execution, it is possible to note unfair behavior of suppliers, violation of delivery dates of goods and late provision of necessary documents or services.

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