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The article defines the essence and content of the program budgeting. The role of state programs is identified as the main instrument of the program budgeting in the budgetary strategy development in the region. The state programs should occupy a central place in the budget process at the sub-national level including budget-planning, implementation of the budget expenditures and monitoring their effectiveness. An important way to im-prove the budget process based on the program budgeting is structuring of financia...