Tools of an assessment of the budgetary risks of the Udmurt Republic

Abstract

In the present article the essence of the budgetary risk and a problem of management of the budgetary process is investigated. The tools of definition of the budgetary risks on the basis of execution of the income and expenses of the budget are considered. Calculation of the budgetary risks on the example of the consolidated budget of the Udmurt Republic for 2013-2014 is presented., which didn't reveal cases of high risk level of budget performance according to the income and expenses. The received results of an assessment will be important and useful to bodies executive and legislature, including promoting increase of a level of quality of the budgetary management.

Keywords

• the budgetary risk
• a standard deviation
• variation coefficient
• the consolidated budget
• the Udmurt Republic.