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At a meeting of the Subcommittee on State Financial Control and the activities of the Accounting Chamber of the Verkhovna Rada Committee on Budgetary Issues on 26 June, the Accounting Chamber's conclusion on the results of the analysis of the implementation of the Law on the State Budget of Ukraine for 2025 in the first quarter was considered and the current budgetary situation was discussed.
At the suggestion of the Accounting Chamber of Ukraine, the main administrators of budget funds joined the discussion of this issue: representatives of the Ministry of Finance of Ukraine, the Ministry of Defence of Ukraine, the Ministry of Internal Affairs of Ukraine, the Ministry of Environmental Protection and Natural Resources of Ukraine, the Ministry for Communities and Territories Development of Ukraine, and the State Agency for the Restoration and Development of Infrastructure of Ukraine.
As noted by the Chairman of the Subcommittee Ihor Molotok, based on the results of a detailed analysis of the Conclusion, the Subcommittee agreed on the need for representatives of certain chief administrators of funds to be present at the meeting.
Olha Pishchanska, the Chairwoman of the Accounting Chamber, presenting the Conclusion on the results of the analysis of the 2025 State Budget, announced its key indicators: a 44% increase in income, a 2.6-fold increase in the share of non-repayable aid, and at the same time, a 14% underperformance of the general fund expenditure plan of the state budget.
"The government and some of the main administrators did not comply with the deadlines set by the Budget Code of Ukraine for approving the procedures for the use of funds – 73.8% of such documents were not approved on time. In addition, 28% of budget programme passports were not developed and agreed with the Ministry of Finance on time. This led to the failure to implement the expenditures planned for January-March and the provision of loans totalling UAH 3.3 billion," emphasised the Chairwoman of the Accounting Chamber.
Olha Pishchanska named the main administrators who, as for 01.06.2025, had not submitted the approved budget programme passports required for planned expenditures and the provision of loans to the State Treasury Service of Ukraine. These are the Administrative and Financial Department of the Secretariat of the Cabinet of Ministers of Ukraine, the Ministry of Education and Science of Ukraine, the Ministry of Health of Ukraine, the Ministry of Environmental Protection and Natural Resources of Ukraine, the Ministry of Agrarian Policy and Food of Ukraine, the Ministry for Communities and Territories Development of Ukraine, the State Agency for Infrastructure Restoration and Development of Ukraine, the Ministry of Culture and Strategic Communications of Ukraine, the Ministry of National Unity of Ukraine, and the State Property Fund of Ukraine.
Olha Pishchanska separately pointed out the risks posed by the continued growth of overdue receivables (by 23.6%), most of which relate to the activities of the Ministry of Defence of Ukraine. The Chairwoman of the Accounting Chamber of Ukraine also drew attention to the increase in accounts payable of administrators and recipients of state budget funds, in particular the Ministry of Internal Affairs of Ukraine - 13.1% of the total amount of accounts payable (as for 01.05.2025).
In turn, during the discussion of these issues at the Subcommittee meeting, representatives of the Ministry of Finance presented the results of eliminating the shortcomings identified by the Accounting Chamber of Ukraine, in particular, the status of approval of budget programmes and measures to reduce overdue accounts receivable and accounts payable.
Representatives of other fund administrators also informed the Subcommittee about their work on addressing the identified shortcomings. Among other things, representatives of the Ministry of Defence of Ukraine reported a reduction of UAH 10 billion in account receivables and intensified litigation efforts. Representatives of the Ministry of Internal Affairs of Ukraine also reported on the reasons for the formation of accounts payable relating to their department, and the Ministry of Environmental Protection and Natural Resources of Ukraine reported on the implementation of measures for the management of radioactive waste. Separately, representatives of the Ministry for Communities and Territories Development of Ukraine informed the meeting participants about the approval of budget programme passports and changes in the procedure for the use of funds, etc.
Following the discussion, the Chairwoman of the Accounting Chamber of Ukraine noted the importance of accelerating the response of agencies to identified systemic shortcomings that have not been addressed for years.
"Today, we discussed the implementation of the state budget in the first quarter. It is now the middle of the year, and the approval of individual budget programmes has not even been addressed yet. As for the two programmes, their implementation also requires separate legislative regulation. As a result of this long-standing trend, agencies are unable to prepare and conclude contracts in a timely manner at the end of the year, so funds are redistributed chaotically and hastily, or returned to the budget. As a result, we have non-fulfilment or improper fulfilment of the budget. Therefore, I am glad that a serious and direct dialogue has begun to eliminate these shortcomings. I hope that the issues we have raised will be taken into account and appropriate conclusions will be drawn," said Olha Pishchanska.
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The Chairman of the Subcommittee Ihor Molotok also emphasised the importance of communication with the objects of control and called on representatives of agencies to provide written responses to the questions raised during the discussion.
Following the discussion, the Subcommittee recommended that the Verkhovna Rada Committee on Budgetary Matters take note of and consider in its work the Conclusion of the Accounting Chamber of Ukraine on the results of the analysis of the implementation of the Law on the State Budget of Ukraine for 2025 in the first quarter and information on the current status of the implementation of the state budget in 2025, as well as to provide recommendations to the Cabinet of Ministers of Ukraine to eliminate the identified shortcomings.
We would like to remind you that the Accounting Chamber of Ukraine adopted the Conclusion on the results of the analysis of the implementation of the Law on the State Budget of Ukraine for 2025 in the first quarter at its meeting on 10 June.
