Importance. The article focuses on issues of managing local budgets and distinguishes such evaluation criteria as efficiency, performance and quality in management of local budgets. Objectives. The article proposes methods for evaluating the efficiency of local budgets management. Methods The research involves a comparative method, computational and statistical methods, as well as a cluster analysis. Results. The existing methods for evaluating the management of municipal finance fail to allow studying the performance of local budgets management, grouping municipal entities by indicators of local budgets management efficiency. I propose methods for evaluating this efficiency. Conclusions and Relevance. The proposed methods will let federal and regional authorities, local authorities and communities obtain complete information on the achievement of local budget management purposes and goals and improve the quality of managerial decisions.
Keywords: inter-budget relations, finance, local budget, municipal reform, management
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