The financial monitoring experts of the Central Reform Office under MinRegion (with the support of the U-LEAD with Europe Programme and SKL International) presented an analysis of budgets of 665 AHs in the context of all 24 oblasts.

“This analysis will enable local self-government bodies of amalgamated hromadas to analyse and compare the results of their financial activities with the results of other hromadas both in their oblast and in the neighbouring ones. It will also give an opportunity to see the strengths and weaknesses of the hromada, focus on strengthening financial capacity and rational use of funds in order to provide high-quality public services to hromada residents,” hopes Yanina Kazyuk, financial decentralisation coordinator.

It should be mentioned that assessment of the performance of local budget indicators by AHs, which have direct interbudgetary relations with the state budget, was carried out according to four indicators:

1. own revenues per capita (ratio of own revenues to the number of inhabitants of the corresponding AH);
2. dynamics of inflow of local taxes and fees in 2018 compared to 2017
3. level of budget subsidisation (ratio of the amount of the basic or reverse subsidy to the total amount of AH revenues with no account of subventions from the state budget);
4. share of expenditures on maintenance of the management apparatus in the financial resources of the AH (share of expenditures on the maintenance of the local self-government structure in the amount of the general fund's own revenues).

Detailed information on AH budgets of each oblast is available below:

• Vinnytsia Oblast
• Volyn Oblast
• Dnipropetrovsk Oblast
• Donetsk Oblast
• Zhytomyr Oblast
• Zakarpattia Oblast
• Zaporizhzhia Oblast
• Ivano-Frankivsk Oblast
• Kirovohrad Oblast
• Kyiv Oblast
• Luhansk Oblast
• Lviv Oblast
• Mykolayiv Oblast
• Odesa Oblast
• Poltava Oblast
• Rivne Oblast
• Sumy Oblast
• Ternopil Oblast
• Kharkiv Oblast
• Kherson Oblast
• Khmelnytskyi Oblast
• Cherkasy Oblast
• Chernivtsi Oblast
• Chernihiv Oblast

Earlier, experts analysed the implementation of individual indicators of local budgets by 665 AHs over a period of 9 months of 2018 by the number of residents in hromadas (more details – HERE).

Materials were prepared as a result of local budget performance by 665 AHs over 9 months of 2018, on the basis of the data of the Ministry of Finance of Ukraine, State Treasury Service of Ukraine, State Statistical Service of Ukraine, by the Financial Monitoring Group experts of the Central Reform Office under MinRegion (with the support of the U-LEAD with Europe Programme and the SKL International project):

• Yanina Kazyuk, financial decentralisation coordinator
• Viktor Ventsel, financial monitoring expert
• Ihor Herasymchuk, financial monitoring expert