ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 19, 2020 No. 223

About efficiency evaluation of the budget programs of the government budget

 According to part six of Article 20 of the Budget code of Ukraine PRIKAZYVAYU:

1. Approve the Procedure of efficiency evaluation of the budget programs as the main managers of means of the government budget which is attached.

2. The main managers of means of the government budget perform efficiency evaluation of the budget programs for 2022 taking into account reports on accomplishment of passports of the budget programs for 2022 constituted taking into account item 4 of the Order of the Ministry of Finance of Ukraine of the December 29, 2002 No. 1098 "About passports of the budget programs" registered in the Ministry of Justice of Ukraine on January 21, 2003 at No. 47/7368.

In case of creation of results of efficiency evaluation of the budget programs for 2022 according to the Procedure of efficiency evaluation of the budget programs by the main managers of means of the government budget approved by this order in explanations concerning variations of planned targets of expenses and loan granting taking into account the changes made during the accounting period from planned targets of the expenses and loan granting determined according to the law On the Government budget of Ukraine specify numbers and dates of the corresponding regulatory legal acts.

3. Determine that since 2024 the main managers of means of the government budget belonging to the sector of safety and defense perform efficiency evaluation of the budget programs in years in which martial law imposed by the Presidential decree of Ukraine of February 24, 2022 No. 64 "About introduction of warlike situation in Ukraine" including year in which it is stopped or cancelled, taking into account reports on accomplishment of passports of the budget programs for the corresponding years constituted according to Item 5 of the Order of the Ministry of Finance of Ukraine of the December 29, 2002 No. 1098 "About passports of the budget programs" registered in the Ministry of Justice of Ukraine on January 21, 2003 at No. 47/7368 was effective.

In case of creation of results of efficiency evaluation of the budget programs for such years according to the Procedure of efficiency evaluation of the budget programs by the main managers of means of the government budget approved by this order, the main managers of the means of the government budget relating to the sector of safety and defense in explanations concerning variations of planned targets of expenses and loan granting taking into account the changes made during the accounting period from planned targets of the expenses and loan granting determined according to the law on the Government budget of Ukraine specify numbers and dates of the corresponding regulatory legal acts.

4. To provide to department of the government budget submission of this order in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine.

5. To provide to department of document flow and control of execution of documents publication of this order after its state registration in the Ministry of Justice of Ukraine on the official site of the Ministry of Finance of Ukraine.

6. This order becomes effective from the date of its official publication.

7. I reserve control of execution of this order and I assign to deputy ministers according to distribution of obligations.

Approved by the Order of the Ministry of Finance of Ukraine of May 19, 2020, No. 223

Procedure of efficiency evaluation of the budget programs main managers of means of the government budget

I. General provisions

1. This Procedure is developed according to part six of Article 20 of the Budget code of Ukraine and determines organizational and methodological bases of implementation of efficiency evaluation of the budget programs by the main managers of means of the government budget (further - the main managers).

2. The efficiency evaluation of the budget programs is performed at all stages of the budget process and provides measures for monitoring, the analysis and control of target and effective use of budgetary funds.

3. The purpose of evaluating efficiency of the budget programs is:

determination of efficiency and effectiveness of the budget program and finding of ways of their increase;

identification of the risks connected with implementation of the budget program and achievement of the expected results;

process improvement of implementation of the budget program;

improvement of quality of planning of the budget program;

ensuring transparency of use of budgetary funds, requirements satisfaction of society in information concerning efficiency and effectiveness of use of budgetary funds and the achieved results.

4. Tasks of efficiency evaluation of the budget programs is:

establishment of interrelation between the achieved results and the used amount of budgetary funds;

determination of extent of achievement of the planned purpose, accomplishment of tasks of the budget program by the analysis of accomplishment of productive indicators;

identification of the factors interfering accomplishment of the budget program and achievement of the planned productive indicators, their elimination and minimization of influence;

development of actions for increase in efficiency and effectiveness of use of budgetary funds;

acceptances of the management decisions directed to increase in efficiency and effectiveness of use of budgetary funds, qualities of planning of the budget program.

5. The main manager provides implementation of efficiency evaluation according to all budget programs within the budget settings established to it for the budget programs which it creates by preparation of offers for the Budget declaration and creation of the budget request.

6. Information sources for evaluating efficiency of the budget programs are the official state statistical, budget, financial and other reports, data of accounting, statistical and intraeconomic (managerial) recording, information and data containing in documents which are constituted and used in planning process and execution of the State Budget, information on the results of internal audit which are carried out by division of internal audit of the corresponding manager of budgetary funds, information on results of the control events held by the bodies authorized on control of observance of the budget legislation, results of the gender analysis of the budget programs other information obtained in the procedure established by the legislation.

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