Introduction. Based on the provisions of the Federal Law dated of July 31, 2020 № 248-FZ "On State Control (Supervision) and Municipal Control in the Russian Federation", the issues of improving the decision-making mechanism by officials of the state fire supervision authorities on attributing objects of control to a certain risk category are considered. Goals and objectives. The purpose of the study is to further develop the methodology for determining the risk categories of control objects, taking into account the various components of harm (damage) to legally protected values caused by fire. The issues of accounting not only for the social consequences of fires, but also for material damages from them are considered. The objective of the study is to improve the mathematical model that describes the decision-making mechanism for the categorization of control objects in the field of fire safety. Methods. To solve the problem, the methods of probability theory, mathematical statistics, the provisions of control theory and the formalization of decision-making procedures were applied. Results and discussion. Directions for improving the mathematical model describing the decision-making mechanism for assigning control objects to a certain risk category are proposed. The proposals are based on the calculation of the probability of fires with material consequences at the objects of control classified as state and municipal property, as well as at the objects of control with more than one right holder carrying out economic activity. Mathematical dependencies are given to determine the acceptable and expected risk of causing material damage from a fire on these types of control objects. The issues of creating a single criterion for categorizing control objects while simultaneously taking into account the social and material consequences of fires are considered. Conclusions. Proposals have been developed to amend the Decree of the Government of the Russian Federation dated April 12, 2012 No. 290 "On Federal State Fire Supervision". The proposals are related to the improvement of the decision-making mechanism by officials of the state fire supervision bodies to classify control objects as a certain risk category based on taking into account not only the social consequences of fires, but also the potential danger associated with the occurrence of material consequences of fires. Keywords: risk-based approach; object of control; social and material damage; risk category; state and municipal property.