Issues of Implementing the Program-Based Budgeting System for Effective Management of State Budget Funds in Uzbekistan

The implementation of the Program-Based Budgeting (PBB) system in Uzbekistan aims to enhance the efficiency and transparency of state budget expenditures. This article discusses the key concepts and stages of PBB implementation, such as planning, execution, monitoring, and evaluation. It highlights the role of PBB in ensuring targeted expenditure of state funds, increasing transparency, and strengthening accountability. Proposals for improving strategic planning, public involvement, and transparency of the budget process in Uzbekistan are presented.