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Ukraine

Open Budget Survey 2017

Downloads:
Country Summary - English Questionnaire
Transparency

54

out of 100
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Public Participation

30

out of 100
Read More

Budget Oversight

83

out of 100
Read More

IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

54

out of 100

Ukraine provides the public with limited budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Ukraine should prioritize the following actions to improve budget transparency:

  • Produce and publish a Mid-Year Review.
  • Increase the information provided on budget performance and on the financial position of the government in the Executive’s Budget Proposal, and provide more detailed explanations for how the budget is linked to policy.
  • Provide comparisons between original macroeconomic forecasts and actual outcomes in the Year-End Report.

Public Participation

30

out of 100

Ukraine provides few opportunities for the public to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Ukraine 30/100
Poland 24/100
Bulgaria 22/100
Hungary 11/100
Czech Republic 9/100
Slovakia 9/100
Moldova 7/100
Romania 6/100
Recommendations for Improving Participation

Ukraine should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during the monitoring of the implementation of the budget. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the formulation of the annual budget, during which any member of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution in participating in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

83

out of 100

The legislature and supreme audit institution in Ukraine provide adequate oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 86/100
Execution/Audit 87/100

The legislature provides adequate oversight during the budget cycle. This score reflects that the legislature provides adequate oversight during the planning stage of the budget cycle and adequate oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Adequate 78/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Ukraine should prioritize the following actions to make budget oversight more effective:

  • Ensure audit processes are reviewed by an independent agency.
  • Consider setting up an independent fiscal institution to further strengthen budget oversight.

Learn More

The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 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.

 



Open Budget Survey 2010

Downloads:
Country Summary Country Summary - Russian Questionnaire

Open Budget Survey 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 »