Resolution No. 27 was adopted on January 26, 2026, and its provisions came into effect 10 days after publication.
The main task of the new document is to update the system of planning, monitoring, and evaluating budget expenditures, focusing on effectiveness, digitalization, and predictability of the budget process.
What exactly will change:
First, a unified set of instructions is introduced, covering the entire process of program budgeting: from its formation and execution to monitoring effectiveness and medium-term planning. This means the end of fragmented regulation that existed from 2021 to 2023.
Second, the Ministry of Finance now receives expanded powers for coordination. It not only sets control parameters and deadlines but also has the right to make changes to the budget process calendar in case of external risks, while adhering to the principles of transparency.
Third, state institutions are required to publish drafts of medium-term budget expenditure strategies and organize public discussions. This establishes a mechanism for public oversight of budget priorities.
There is also a provision for the implementation of digital tools for program budgeting into existing state financial management information systems. This will simplify the process of budget formation, monitoring performance indicators, and evaluating program execution in real-time, rather than based on "after-the-fact" reports.
Thus, a transition is being made from traditional "line-item" budgeting to managing the budget as a portfolio of programs with clearly measurable results.
A detailed calendar plan for the budget process has been approved, which clearly defines:
- the deadlines for preparing the socio-economic development forecast,
- the stages of agreeing on control figures,
- the publication of fiscal policy,
- public discussions of the budget,
- the final dates for submitting the draft republican budget.
- This ensures greater predictability of the budget cycle for government agencies, businesses, and international partners.
The new list of mandatory participants in program budgeting includes 13 key ministries, among which are education, health, energy, agriculture, transport, digital development, and economy. It is through these ministries that the majority of budget expenditures pass.
