Ukraine took 79th place in the international rating of budget transparency of the Open Budget Survey

Ukraine took 79th place (out of 125 countries) in the international ranking of budget transparency Open Budget Survey (OBS) - the world's only budget transparency rating, which analyzes the budgets of the central level of 125 countries according to the same methodology and is compiled by independent experts every 2 years. Methodology includes an assessment of 145 indicators in 8 key documents (published by December 31, 2022) and covers the activities of the Parliament, Treasury, Ministry of Finance and the Audit Chamber during the budget process. OBS sheds light on the completeness of information in budget documents, the mechanisms of citizens' participation in decision-making during the budget process, and the completeness of the Audit Chamber's control over the use of state budget funds.

As a result of the full-scale invasion of Russia in 2022, the President of Ukraine declared martial law that suspended standard budget procedures. These changes contributed to a decrease in the ranking of budget transparency, parliamentary control, and public participation in the budget process, which are evaluated in the OBS budget transparency rating. The war unleashed by Russia forced the Ministry of Finance in crisis mode to review all budget documents, both approved and under development, and adapt them to a high degree of uncertainty, due to Russia's occupation of a significant territory of Ukraine and the displacement of millions of citizens. Therefore, during 2022, the Budget Declaration, monthly reports on the implementation of the state budget, the annual report on the implementation of the state budget, and Accounting Chambers’ analysis of budget implementation were not publicly available. It led to a decrease in the rating