Identification of Trends in the Digital Methodological Toolkit for the Analysis of Public Expenditure Financing to Improve the “Electronic Budget” System

The research is devoted to improving the methodological aspects of the analysis of the execution of budget expenditures, taking into account the assessment of budgetary stresses associated with the execution of the expenditure part of the consolidated budgets, in order to form financial mechanisms for preventing threats for social stability in the face of internal and external challenges that can be implemented using digital tools. The digitalization of the state budget system allows you to increase the effectiveness of managerial decisions in unstable economic conditions. For this purpose, many countries of the world are developing state integrated information systems for managing public finances. In particular, in Russia, a similar information system was developed for the digitalization of the budget system, called the “Electronic Budget”, which contributes to the transparency of information and openness of planning and monitoring of state expenses. This technology implies the transfer of all key stages of the budget process to an electronic format, in addition to servicing budget accounts. The aim of the research is to develop a theoretical approach and digital methodological tools for the practical implementation of an automated mechanism for assessing the sustainability of regional and municipal finances. The methodological basis of the analysis was economic methods and methods of mathematical statistics, including methods of optimal solutions. The proposed methodological tools were tested on the example of the consolidated budget of the Russian region, its susceptibility to budgetary stress in the execution of budget expenditures by sections of the budget classification was assessed, taking into account the proposed levels of stability in financing expenditures. The directions of “anti-stress” budget management are formulated. Methodological tools can be integrated into the information system “Electronic budget” to improve the algorithm for analyzing budget expenditures.