The article analyzes the theoretical foundations and problems of the formation of the corpus of strategic planning documents in terms of identifying eligible entities as carriers of responsibility for their preparation and execution. Using the example of the Strategy for Economic and Social Development of St Petersburg for the period up to 2035, an attempt is made to determine the scope and subjects of responsibility for making state-type management decisions suitable for implementation at the level of a specific subject within Russia. The authors propose approaches to solving the problems of correctly identifying the subjects of responsibility according to the goals of the strategy for further monitoring and identifying legal violations in the activities of authorities while discussing important political and legal issues of responsibility of public authorities to citizens and the business community. Keywords: responsibility, state and municipal structures, decision-making, development strategy, city.