Review article

Solving the problem of rational allocation of budgetary resources of the city taking into account the limited possibilities of the budget and the growing demand of citizens for a decent living standard is relevant at present. The paper presents a formalized problem of the city budgetary resources allocation. The main types of optimality criteria for formation of expenditure items of the budget are described, and a decision-making model of optimal allocation of costs is proposed. The mechanism of rational allocation of budgetary resources on the basis of mathematical models is analyzed, which will allow forecasting the results of the funds allocation and systematically analyzing the risks and uncertainties.