This article describes the mechanism of budget management. The tools to improve the efficiency of budget revenue have been identified. The material is presented as exemplified by the budget of Zhelezinskiy district. The transition from budgeting based on the principle of "cost control" to the formation according to the principle "management by results" is justified. In this regard, in the financial sector a new concept – result-oriented budgeting (ROB). The tree of problems of the state financial control and the ways of their solution are offered. The article has practical importance, since the problems described in a currently particularly relevant.