Budget risks in the management of small businesses in rural areas

The article discusses the concept of budget risks, especially their identification and assessment. The necessity of assessing budget risks in the distribution of budget allocations to support and stimulate the activities of small forms of farming in the countryside is substantiated. Grants and subsidies are allocated for the development of rural areas and infrastructure, the provision of housing for young professionals and farmers. The goal of developing a budget risk management policy, its control and audit is to bring financial resources to a specific addressee, prevent corruption-hazardous operations, meet the targets of national projects and rural development programs. The research methodology is based on a comprehensive, risk-based approach to the formation of a small business management system, the main tools of which are external and internal control and audit. The results are based on the author's development of regulations and working control documents for departments of the Department of Agriculture.