Abstract
The financial independence of local government is the most important condition for its effective functioning. The paper considers the key fiscal indicators for city of Berdsk of Novosibirsk region for the period 2010—2017, proposed budget coefficients for assessing the state of the budget. Using the proposed tools, the budget structure of the city of Berdsk was assessed both from the point of view of its provision with revenues received directly on the territory, and from the standpoint of dependence on funds transferred from the regional budget, the stability of the budget of the city of Berdsk was studied by calculating budget coefficients.