Next Country »
« Back to Country List

Ukraine

Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.

Ukraine

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetNot ProducedAvailable to the Public
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewNot ProducedNot Produced
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportAvailable to the PublicAvailable to the Public

As of 31 December 2016, the government of Ukraine makes seven of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net increase over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Ukraine has published the Citizens Budget.

To improve budget transparency, Ukraine should produce and publish a Mid-Year Review. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


2015

Downloads:
Country Summary - English Country Summary - Russian Questionnaire

Transparency (Open Budget Index) 46/100

The Government of Ukraine provides the public with limited budget information.

Public Participation 23/100

The Government of Ukraine is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 79/100

Budget oversight by the legislature in Ukraine is adequate.

By auditor 83/100

Budget oversight by the supreme audit institution in Ukraine is adequate.

Recommendations 

Improving Transparency

Ukraine should prioritize the following actions to improve budget transparency:

  • Produce and publish a Citizens Budget and Mid-Year Review.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting information on the classification of expenditures for future years and the classification of expenditures for prior years.
  • Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual debt and interest and information on planned versus actual performance.
Improving Participation

Ukraine should prioritize the following actions to improve budget participation:

  • Ensure the public is informed of the purpose of public budget engagements and provided with sufficient information to participate effectively.
  • Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Ukraine should prioritize the following actions to strengthen budget oversight:

  • Ensure the Executive’s Budget Proposal is approved by legislators at least one month before the start of the budget year.
  • In both law and practice, ensure the legislature is consulted prior to the spending of contingency funds that were not identified in the Enacted Budget.

 




2008

Downloads:
Country Summary Country Summary Questionnaire

Ukraine’s score on the Open Budget Index shows that the government provides the public with some, albeit incomplete, information on the central government’s budget and financial activities during the course of the budget year. This makes it difficult for citizens to hold government accountable for its management of the public’s money.




See more on budget work in Ukraine »