The Russian Federation has been undergoing the process of reforming public finances. At present, each level of governmental authorities is introducing special-purpose programmes aimed at enhancing efficiency of budget expenditures in the framework of result-oriented budgeting. Programme budgeting is based upon state programmes being currently developed at the federal and regional levels of the Russian budget system. Thus, state programmes which are closely connected with both the state and regional long-term development strategy and state tasks of municipal institutions, will cover the main part of budget expenditures.