Resolution No. 27 was adopted on January 26, 2026, and will come into effect ten days after publication.
The main goal of this document is to update the system of planning, monitoring, and evaluating budget expenditures with an emphasis on efficiency, digitalization, and predictability of budgeting processes.
The changes being introduced:
First, a unified set of instructions will be created, covering the entire process of program budgeting, from the formation and execution of the budget to monitoring effectiveness and medium-term expenditure planning. This means a departure from the fragmented regulation that was in place from 2021 to 2023.
Second, the Ministry of Finance will receive expanded powers for coordination. It will not only set control figures and deadlines but will also be able to adjust the budget process schedule in the face of external risks while maintaining transparency requirements.
Third, government agencies will be required to publish drafts of medium-term budget expenditure strategies and conduct public discussions. This formalizes the mechanism for public oversight of budget priorities.
The resolution also provides for the implementation of digital tools in program budgeting within existing government finance management information systems. This should facilitate the process of budget formulation, monitoring effectiveness, and evaluating program execution in real-time, rather than based on "backward-looking" reports.
Thus, there is a transition from budgeting "by items" to managing the budget as a portfolio of programs with measurable outcomes.
In addition, a detailed calendar plan for the budget process has been approved, which includes:
- deadlines for preparing the socio-economic development forecast,
- stages for agreeing on control figures,
- publication of fiscal policy,
- public budget hearings,
- final dates for submitting the draft republican budget.
- These measures will enhance the predictability of the budget cycle for government agencies, businesses, and international partners.
The list of mandatory participants in program budgeting includes 13 key ministries, including the ministries of education, health, energy, agriculture, transport, digital development, and economy. The majority of budget expenditures are carried out through these ministries.
