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LAW OF UKRAINE

of July 9, 2022 No. 2390-IX

About modification of the Section VI "Final and transitional provisions" of the Budget code of Ukraine concerning strengthening of flexibility of local budgets and increase in efficiency of decision making

The Verkhovna Rada of Ukraine decides:

1. Make to the section VI "Final and transitional provisions" of the Budget code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2010, Art. No. 50-51, 572) the following changes:

Shall be replaced with words 1) in Item 22-4 of the word "before the state on the loan (loan) attracted by the state or under the state guarantee" "before the state (The Autonomous Republic of Crimea, regional council or city territorial community) on the loan (loan) attracted by the state (The Autonomous Republic of Crimea, regional council or city territorial community) or under the state (local) guarantee";

To add 2) with Items 22-5 and 22-6 of the following content:

"22-5. Determine that during action of warlike situation and for the purpose of repulse of the armed aggression of the Russian Federation against Ukraine, ensuring national security, actions of territorial defense, support of local infrastructure, social protection of the population local government bodies, local public administrations, military civil authorities or military authorities (in case of their education) can make decisions relatively:

implementation, as exception of the provisions of part two of article 85 of this Code, expenses which are not carried to the corresponding local budgets by this Code and maintenance costs of budgetary institutions at the same time from different budgets. Such expenses are performed by provision of interbudget transfer from the corresponding local budget;

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