The concept of the budgetary risk is considered;the approaches to the riskassessment of the budgets execution in the territories and the riskminimization (management) of the expenditure items of the budget are statedin the article. The riskassessment of the budgetary system of Russian Federation subject is given; their reasons and possible ways of minimization are generalized.
budgetary risk, budget execution, risk assessment, riskminimization, reserve fund
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