Development of guidelines and methodologies for assessing the financial condition and the quality of financial management of municipalities

The paper analyzes the existing system of monitoring the financial position and the quality of financial management of municipalities of the Kaliningrad region, dedicated to the development of a system of indicators of the financial situation, the quality of financial management and efficiency in the allocation of the budgets of municipalities, justifying the choice of indicators, the formation of indicators for assessing the external factors on the development of indicators and methods of their calculation and evaluation, research of efficiency and economic feasibility of the developed monitoring system.

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