Ukraine Meets Minimum Fiscal Transparency Requirements - U.S. State Department Report
Kyiv • UNN
In its 2026 report, the U.S. State Department praised Ukraine for providing open access to budget documents despite the war. At the same time, it noted that the Cabinet of Ministers maintains extrabudgetary accounts for military expenditures without an independent audit.
The U.S. Department of State published its 2026 Fiscal Transparency Report, which also contains a separate section on Ukraine. This is reported by UNN, citing the report page.
Details
The report states that Ukraine meets the minimum requirements for fiscal transparency, and also commends Kyiv for ensuring open access to key budget documents, as well as their reliability and detail, even while military operations are ongoing.
Despite the state of war declared due to Russia’s armed aggression and the occupation of part of the country’s territory, Ukraine has made significant progress and, despite the extraordinary circumstances, maintained a level of transparency that remained relatively stable compared with previous review periods. The government ensured broad and easy public access to the budget and information on debt obligations, including online, and also fully restored medium-term budgeting. The budget documents provided a substantially complete picture of the government’s planned expenditures and revenues
At the same time, the report states that the Cabinet of Ministers of Ukraine continued to maintain off-budget accounts related to military expenditures that are not subject to independent audits.
Measures Ukraine could take to improve fiscal transparency include eliminating off-budget accounts or ensuring their proper auditing and oversight
Let us recall
U.S. President Donald Trump said that America is selling weapons to the European Union, which are then transferred to Ukraine. He attributed the low supplies of ammunition to decisions by Joe Biden, who allocated $300 billion to Ukraine.