THE SPECIFICITY OF INTER-BUDGET TRANSFERS TO MUNICIPALITIES Tutukov Albert Yurievich, PhD at law, police colonel. <...> Place of employment: Place of employment: North-Caucasian advanced training Institute Branch: Krasnodar University of MIA Russia branch. <...> Place of employment: NorthCaucasian advanced training Institute Branch: Krasnodar University of MIA Russia branch. <...> E-mail: Lel4993@mail.ru Annotation: The article analyzes the characteristics of inter-budget transfers to municipalities. <...> It is noted that the budget of the municipality may exercise intergovernmental transfers to other budgets of the budgetary system of the Russian Federation, in particular settlements. <...> In accordance with the legislation of local government may be vested with certain state powers, provided that the appropriate material and financial resources. <...> These resources are the subventions that are transferred from the respective entity for the implementation of these powers. <...>