Government-by-Government Assessments: Ukraine
During the review period, the government declared martial law in response to Russia’s brutal, unjustified, and unprovoked war on Ukraine and occupation of parts of its territory. Fierce fighting is ongoing along a broad front, and the entire country continues to endure regular missile barrages that have destroyed critical infrastructure. Nevertheless, the government remained relatively consistent with prior review periods in its level of transparency, despite extraordinary circumstances. It made its budget and information on debt obligations widely and easily accessible to the public, including online. Budget documents provided a substantially complete picture of the government’s planned expenditures and revenue. However, the government maintained off-budget accounts that are not independently audited. The supreme audit institution lacked independence that met international standards. It reviewed the government’s accounts and made its report publicly available within a reasonable period. While those reports contained substantive findings, they lacked recommendations. The government specified in law or regulation but did not always appear to follow in practice the criteria and procedures for awarding natural resource extraction contracts or licenses. Basic information on natural resource extraction awards was limited due to reasonable security concerns because most of Ukraine’s natural resources are located near the frontlines.
Ukraine’s fiscal transparency would be improved by:
- Subjecting off-budget accounts to public oversight;
- Ensuring the supreme audit institution meets international standards of independence and publishes reports that contain substantive findings recommendations; and
- Following natural resource extraction laws and regulations in practice.