The article is concerned with state projects as the basic tool of increasing the efficiency of budget costs at programme based budget costs planning. Providing the transparency and responsibility of state authorities, state projects' efficiency monitoring determine the need to create the open framework of budget measures and public authorities' transparent activity. The paper is devoted to the development of state projects and increasing the efficiency of their implementing and control process through balancing between the complicated state policy objectives and brand new reduced budget capacity rates. A set of goals such as considering the state projects' technique, providing the transparency and efficiency of state projects' costs, examining the methodology of state projects' development, increasing their transparency and implementation efficiency, suggesting the all-stages state projects' efficiency evaluation technique were highlighted in the paper. Authors concluded that increasing the openness, transparency, control and providing the state projects' development monitoring is essential for proper budget functioning.

The article proves that state programs turn to be the basic tool for increasing the effectiveness of budget expenditures within the framework of program-targeted budget planning and forecasting framework. Obligatory conditions for openness, departmentalism, and effectiveness of state programs implementation correspond to the need to ensure the transparency of budget procedures and openness of authorities' activities. The article is aimed at studying the conceptual approaches of executive bodies in ensuring the effective management of state programs including disclosure of the specifics of the development of state programs, increasing their effectiveness and monitoring the use of budgetary funds on the basis of finding a balance between the increasingly complicated tasks of the state budget policy and the established budgetary opportunities. To achieve the goal, the following objectives are set: revealing methodological approaches to the formation of state programs; suggesting ways to improve the evaluation of state programs effectiveness at all stages of the budget process on the basis of the system of indicators; outlining the prospects for planning and financing state programs. The article suggests conclusions on the improving the quality of management and control of state programs as an obligatory condition for effective and responsible management of budgetary funds.