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LAW OF UKRAINE

of January 16, 2025 No. 4225-IX

About modification of the Budget code of Ukraine concerning updating and enhancement of some provisions

The Verkhovna Rada of Ukraine decides:

I. Bring in the Budget code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2010, Art. No. 50-51, 572) such changes:

1. In Article 2 part one:

in Item 12-1 of the word "in the cases established by this Code" to replace with the word "owing to";

in Item 20 of the word "or in the cases established by this Code" shall be replaced with words "and/or owing to";

exclude Items 20-1, 20-2, 26;

in Item 21-2 of the word of "the obligation of the state contractual partner" shall be replaced with words "obligations of the state partner in the public investment project under the agreement";

to add Item 42 after the words "using" with the words "genderno the oriented approach and implementation";

add with Items 44-1-44-4 of the following content:

"44-1) public investments - public fund (local) budget, including received in the form of the international technical assistance, the funds raised under the state (local) guarantee, capital investments of the state unitary enterprises and economic societies in which authorized capital more than 50 percent of shares (shares) belong to the state (except banks) of municipal unitary enterprises, organizations, the organizations except those which are performed at the expense of own funds of such companies, societies, organizations and the organizations which are allocated for creation (acquisition), reconstruction, technical retrofitting of fixed assets, other non-current tangible assets, intangible assets which expected term of useful operation exceeds one year, and also payments for the agreements signed within public-private partnership;

44-2) public investment project - complex of the actions (organization-legal, managerial, analytical, financial and technical) determined on the basis of national system of documents of strategic planning for the purpose of development of the separate industries, sectors of economy, regions and territorial communities directed to creation (acquisition), reconstruction, technical retrofitting of the fixed assets, other non-current tangible assets, intangible assets which expected term of useful operation exceeds one year which are not limited to separate investment object, which fully or partially are implemented due to public investments, including on the terms of public-private partnership, except the actions connected with defense capability of the state;

44-3) program of public investments - set of public investments of the main manager of budgetary funds for preparation and implementation of the public investment projects directed to achievement of the single purpose. Such program contains amounts, terms, the directions and target indicators of implementation of the corresponding investments;

44-4) single project portfolio of public investments sets of public investment projects and programs of public investments which passed assessment prioritizing and selection and are determined by the established procedures as such which can have access to financial provision of their preparation and realization";

to add Item 47 after the words "in the field of health care" with words of "medium-term liabilities on public contracts (agreements) on purchase of arms, military equipment, weapon and ammunition";

add with Items 47-4 and 49-2 of the following content:

"47-4) medium-term liability according to public contracts (agreements) on purchase of arms, military equipment, weapon and ammunition - obligations of managers of the means of the government budget relating to the sector of safety and defense according to the signed three-year public contracts (agreements) on purchase of arms, military equipment, weapon and ammunition according to which it is necessary to make payments during the current budget period and/or the medium-term period";

"49-2) managerial responsibility and accountability - responsibility and accountability of managers of budgetary funds for the achieved goals of state policy in the corresponding field of activity, functioning of internal control, management of budgetary funds, objects of the state-owned (utility) property and other resources, including the decisions, actions, accomplishment of the powers including delegated".

2. 6 parts one of article 7 after words of "public services" to add Item with the words "including taking into account gender aspects".

3. The fourth Article 13 to add part with the paragraph of the following content:

"In case of liquidation, remaining balance of own receipts is listed to reorganization of the budgetary institution having the investigation change of organizational form of managing by the bodies performing treasurer servicing of budgetary funds (further - bodies of Treasury of Ukraine), at the request of budgetary institution and to approval of the main manager of budgetary funds for the account of the legal successor opened in bodies of Treasury of Ukraine".

4. In Item of 1 part three of Article 15 of the word of "implementation of investment projects" shall be replaced with words "preparation and implementation of public investment projects and programs of public investments".

5. In Article 16:

1) in part two:

in the first offer of the word of "implementation of investment projects" shall be replaced with words "preparation and implementation of public investment projects and programs of public investments";

in the second offer of the word of "implementation of such investment projects" shall be replaced with words "preparation and implementation of such public investment projects and programs of public investments";

"No later than June 1 of the year previous planned" shall be replaced with words 2) in parts ten of the word and figure "from the date of approval by the Cabinet of Ministers of Ukraine of the Budget declaration in a month".

6. In Article 17:

Shall be replaced with words 1) in part two of the word of "investment projects" "public investment projects";

Shall be replaced with words 2) in word part four of "implementation of investment projects" "preparation and implementation of public investment projects and programs of public investments".

7. The second articles 19 after words of "budget process" to add part with the words "managerial responsibility and accountability is provided".

8. In Article 20:

Paragraph one of part five to add 1) with the words "including taking into account gender aspects";

Paragraphs the ninth and eleventh to state 2) to part seven in the following edition:

"requirements to public investment projects which are implemented within programs of public investments, and also criteria and conditions of determination of contractors of such projects";

"conditions and criteria of competitive selection of borrowers which are granted the loans from the budget; loan granting conditions from the budget and their return, including provisions on control of their return";

To add 3) After part nine with new part of the following content:

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