Borisov Dmitriy N.

Modern intelligent technologies provide opportunities for the development of Smart cities. The Government of the Russian Federation pays great attention to the creation of smart cities. The essence of smart cities is to transform life for the better with the help of urban informatics technology to improve service efficiency and stimulate economic growth. This article will consider which methods of economic analysis are used in global practice in the study of smart cities. We will also analyze the practice of using smart city assessment methods in the Russian Federation.
Subject. Processes of implementation of the program-target method of federal budget funds management in Russia.
The purpose of the study: systematization of methods for evaluating projects for the formation and development of smart cities. Substantiation of the need for wider application of project management tools, as well as changes in the budget management structure of the budget system.
Methodology. Universal methods of scientific cognition were used: analysis, synthesis, generalization, abstraction, as well as methods of induction and modeling.
Results. A variant of adaptation of the matrix of division of administrative tasks of management to the sector of public financial management is proposed. It is proved that in the conditions of the current structure of state financial management in the Russian Federation, the effective operation of the program-target method is significantly difficult. A variant of the temporary adaptive structure of state financial management for the period of implementation of priority national projects until the end of the current stage of budget reform has been developed. Scope of application. The results are used to analyze the formation and development of smart cities in the Russian Federation. The use of various methods of smart cities analysis complements and expands the classical analysis tools and contributes to the timely correction of decisions made, improving the quality and efficiency of financial decisions.
Conclusions. Approaches to the adaptation of project management tools to their use in the public administration sector will improve the efficiency of planning and use of public financial resources and open up new areas for scientific research.

The purpose of this research is to develop an algorithm for auditing innovative projects of smart cities. Publications in the Scopus and Web of Science databases served as the information basis for the research.
The methodology of the research was a sequence of steps, including the analysis of previous studies and their systematization, the development of the authors' algorithm for auditing smart city projects, discussion of the strengths and weaknesses of the proposed algorithm.
As a research result, the theoretical aspects of the audit procedure for innovative projects are considered, the approaches and methods used to implement the audit procedure for smart cities projects, the principles of smart cities audit are systematized. The paper shows the features of the audit procedure for smart cities projects and suggests the authors' algorithm for implementing this procedure. The results of this work can become the basis for further research in the field of audit of innovative projects of smart cities, as well as practical tools for carrying out already implemented initiatives in the field of digital transformation of the urban environment. The scientific novelty of the research lies in the development of the authors' algorithm for the innovative projects auditing, which allows for a more detailed analysis of the effectiveness of innovative projects, considering not only economic indicators, but also management decisions made during the project implementation.
The importance of conducting such an analysis of innovative projects of smart cities lies in the fact that the effective development of Russian regions and the Russian economy as a whole depends on it. Currently, the economy of the Russian Federation needs modern methods of solving regional development problems. To audit smart city projects, involving a flexible approach to non-standard situations, a modern audit algorithm is to be used. This article present a modern and previously untested algorithm for auditing innovative projects.