On expanding the possibilities of implementing municipal projects of initiative budgeting for the development of physical culture and sports in the regions of Russia

Alm. The purpose of the study is to determine the essence of initiative budgeting as a tool of modern state public management and a mechanism for managing public finances, as well as to assess the institutional conditions for the use of this tool for the socio-economic development of territories, including in the field of physical culture and sports. Materials and methods. The theoretical and methodological basis of the research was made up of scientific works of domestic and foreign scientists in the field of public public management, public values management, public management of sustainable socio-economic development of territories, public finance management, including in the field of physical culture and sports, and methodological approaches formed on the basis of the theory of participatory democracy (participatory democracy) to involve citizens in the budget process, public finance management in general and the mechanism of initiative budgeting in particular. In the course of the study, the institutional conditions for the development of initiative budgeting in Russia in 2014-2021 were analyzed, the foundations of its regulatory support were structured. Special attention is paid to the practices of proactive budgeting in the field of physical culture and sports. Results. Typical models of municipal projects of initiative budgeting in the regions of Russia in the field of financial culture and sports are identified, carried out in the context of organizational and methodological support for the implementation of relevant municipal initiative projects structured in the course of the study. Conclusion. Recommendations are given on expanding thepossibilities ofimplementing municipal projects ofinitiative budgeting, improving theregulatory andmethodological support of projects of local initiatives implemented in the field of physical culture and sports in municipalities of the regions of Russia within the framework of models of initiative budgeting.

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