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President Signs Law Amending Budget Code on Capital Expenditures

by Roman Cheplyk
Tuesday, March 4, 2025
2 MIN
President Signs Law Amending Budget Code on Capital Expenditures

Ukrainian President Volodymyr Zelenskyy has signed Law No. 4225-IX, amending the Budget Code to centralize most capital expenditures at the government level and introduce unified project selection criteria for funding

The new law aims to ensure more strategic use of budget resources by prioritizing key projects rather than distributing funds among numerous small allocations.


Key Provisions and Objectives

  1. Concentration of Capital Expenditures

    • Most government-level capital spending will be pooled into a smaller number of strategic projects.
    • Reduces fragmented financing of “hundreds of small objects” across numerous budget administrators.
  2. Unified Rules and Criteria

    • Establishes standardized procedures for project selection rather than separate regulations for each fund or subvention.
    • Ensures transparent evaluation of potential projects and alignment with national priorities.
  3. Public Investment Projects

    • Only projects that pass a feasibility and necessity assessment will receive budget financing.
    • The law expands the responsibilities of budget process participants, clarifying planning, preparation, and implementation phases for public investment.

Anticipated Impact

  • Efficiency Gains: By consolidating resources, the government can focus on high-impact projects and reduce duplication of efforts.
  • Strategic Alignment: Enhances national-level oversight on expenditures, ensuring that limited funds are directed to top-priority infrastructure and development needs.
  • Stronger Accountability: Introducing uniform selection rules fosters transparency, reducing the likelihood of dispersed or ineffective capital spending.

Background and Next Steps

  • Legislative Adoption:
    - On January 16, the Verkhovna Rada passed Law No. 12245, setting the foundation for these budget reforms.
  • Additional Measures:
    - The legislation also reinstates fines for delayed arms deliveries, reflecting the government’s focus on timely project completion.

With Law No. 4225-IX now signed, Ukraine’s budget process will pivot toward streamlined capital investment that prioritizes large-scale, strategic national projects and adheres to centralized, transparent evaluation criteria. This overhaul is expected to improve efficiency, bolster infrastructure development, and enhance public trust in how public funds are allocated.

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