In the modern economic system, the state fulfills a number of socially significant functions. Their successful implementation means that public revenues must be supported by an appropriate financial program. The state uses the financial resources accumulated in the budgetary system from taxes and other revenues to finance expenditure programs. State spending affects the interests of every citizen, in democratic countries it attracts the attention of the general public and is the subject of active discussions. Enterprises, organizations and citizens are the taxpayers who participate in financing the state budget and are interested in the effective management of financial resources by the state. In developed countries, much attention is paid to developing control over the formation and implementation of spending programs. Public expenditures are a financial concept whose content is the expression in monetary form of economic and social relations between the state and individuals and in occasion of the use of state’s financial resources and for the purpose of exercising its functions and responsibilities. The focus here is on management issues. Indeed, in modern conditions, budget expenditures underlie a complex system of relations, which covers not only government bodies (legislative, executive, control, etc.), but also civil society. The distribution of public funds for expenditures is established by law, in the composition of budgetary laws. Planning, discussion, execution and control is a central element of the budgetary process. Various countries regularly adopt programs to reduce certain types of expenditure, which aim to save budgetary funds and increase the efficiency of their use.