The Accounting Chamber warns of risks for the State Budget due to under-execution of expenditures
According to the Accounting Chamber, as of the end of 2025, the tax debt to the State Budget had increased by one and a half times compared to the beginning of the year, and expenditures from the general budget fund were UAH 161 billion less than planned.
It is reported that on December 22, the Budget Committee of the Verkhovna Rada officially considered the conclusion of the Accounting Chamber on the implementation of the State Budget for the first nine months of 2025. Based on this meeting, the government received recommendations on strengthening budget discipline.
The Head of the Accounting Chamber, Olga Pishchanska, drew attention to the key role of international assistance for the country’s stability, but noted that there are a number of internal problems.
“From the general budget fund, expenditures were made by UAH 161 billion less than planned, primarily under the budget programs of the main spending units of the security and defense sector, the Ministry of Social Policy, Family and Unity of Ukraine, the Ministry of Health of Ukraine, as well as the State Agency for Infrastructure Reconstruction and Development of Ukraine”, – she reported.
The main reason for the underperformance of expenditures was the violation of the deadlines for the delivery of goods and the performance of work under contracts, in particular in the field of defense orders.
In addition, Pishchanska noted a 28% increase in receivables under the budget programs of the Ministry of Defense of Ukraine. She also emphasized that the tax debt to the State Budget has increased 1.5 times since the beginning of the year.
