Abstract
The paper analyzes the directions of using the budgetary funds of local governments, which made it possible to identify the main items of their expenditures. This study is aimed at identifying the main directions of local government spending for various types of municipalities, at determining the sufficiency of funds allocated for socially significant areas. The general situation in terms of the sufficiency of financial resources made it possible to characterize the results of calculations, both of the main areas of expenditure obligations, and of total expenditures at constant prices. An analysis of the structure of budget expenditures for different types of municipalities made it possible to identify the main expenditure components in local budgets of various types. The results of the performed analysis will be useful for determining the directions for improving the fiscal policy in order to achieve the required level of spending in the most important socially significant areas.
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