Abstract
The article deals with the problems of developing financial balances at the municipal level, based on the principles of constructing the System of National Accounts. The problems of methodological nature and information content of financial balances are described, possible ways of their solution are proposed. The author’s methodology for determining the share of the “General Government” sector in the economy of municipalities has been developed. In the absence of data on value-added areas, proposed to use wage data by types of economic activity. On this basis, we calculated the contribution of local and state budgets in the expenditures of the “General Government” sector in the municipalities of the Khanty-Mansiysk Autonomous Okrug - Yugra. On average, financing of wages in this sector is provided by federal and regional authorities at 60.86% in the region. The smallest value among municipalities is in the city of Pokachi (9.88%), the greatest dependence on the financing of the region and the federation is in the city of Khanty-Mansiysk (85.5%), Surgut (over 65%) and Yugorsk (slightly less than 64%).