Abstract. As a priority of budget policy in leading countries, special attention is paid to optimizing, addressing and achieving the result of budget expenditures. Also, the category of budgetary risk, although not applied in the conditions of Uzbekistan, is an integral part of the budget policy of many countries. It is becoming important to achieve the implementation of result-oriented budgeting practices by ensuring the destination of budget expenditures. In this regard, it is becoming known from the experience of many states that the factor of mid-term budgeting is one of the main methods.