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.
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.
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.
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.
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.