This Procedure defines the mechanism of using the funds provided in the state budget under the program "Financial support of agricultural producers", which are used for state support of producers of fruits, berries, grapes and hops. Budgetary funds are directed to state support for producers of fruits, berries, grapes and hops in order to stimulate the increase of planting areas, production volumes of fruit and berry products, grapes and hops, and increase their storage and processing capacities. The main administrator of budget funds and responsible executor of the budget program is the Ministry of Agrarian Policy. The administrators of lower-level budget funds are the structural units of regional state administrations that ensure the performance of functions in matters of agro-industrial development. The recipients of budget funds are business entities - legal entities regardless of their organizational and legal form and form of ownership, and natural persons - entrepreneurs conducting activities in the fields of horticulture, viticulture and hops. Business entities that establish fruit and berry plantations, vineyards and hop farms are granted budget funds on an irrevocable basis within the budget allocations provided for in the state budget for the current year, to compensate for expenses (excluding value added tax) incurred in the period from October 1 of the previous year to September 30 of the current year for: (a) the purchase of planting material of fruit and berry crops, grapes and hops, - in the amount of up to 80 percent of the incurred costs (after planting or repairing plantations by them); (b) carrying out works and purchasing materials for the construction of paper coating and installation of drip irrigation systems, - in the amount of up to 50 percent of the incurred costs (after the completion of installation works); and (c) purchase of machinery, mechanisms and equipment (in particular, foreign production, which are not produced in Ukraine) for technological operations in viticulture, horticulture and hop growing in accordance with the list of such machinery, mechanisms and equipment approved by the Ministry of Agriculture, - up to 30 percent of their value.