The article analyzes the specifics of the functioning of the financial system of Kuzbass during the Great Patriotic War. Based on archival data, the conditions for planning the regional budget are considered, initially within the borders of Novosibirsk, and after 26 January 1943 – within the borders of the newly formed Kemerovo region. A comparative analysis of the economic development of Kuzbass with other regions of the country allocated during wartime is carried out.