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The Monitoring of Main Indicators of Budget System of is a monthly publication prepared based on the data of official statistics. It contains a brief analysis and selections of graphs and charts illustrating the main changes occurring in the budget system of Ukraine.

This product is made possible by the generous support of the American people through the United States Agency for International Development (USAID). The contents are the responsibility of the Institute for Budgetary and Socio-Economic Research (IBSER) and do not necessarily reflect the views of USAID or the United States Government.

15-V, Borysoglibs’ka Str., 2nd floor, , 04070, Ukraine Phone: (38 044) 353-58-68, 492-97-80/81 Fax: (38 044) 492-97-83

Contents

Monitoring of the Execution of the Consolidated, State and Local Budgets in Ukraine...... 4 State Budget Revenues ...... 6 Local Budget Revenues ...... 10 State Budget Deficit ...... 14 Consolidated Budget Expenditures ...... 17 State Budget Expenditures ...... 19 Local Budget Expenditures ...... 29

3

Monitoring of the Execution of the Consolidated, State and Local Budgets in Ukraine

• The actual intake of revenues of the consolidated budget of Ukraine totaled UAH 198.4bn in January-April 2015, which is UAH 46.4bn or 30.5% more year-on-year. • The State budget received UAH 162.6bn in the stated period, which is UAH 42.8bn or 35.7% more year-on-year. This amount equals 34.2% of the annual plan. In the last ten years, the share of 4M revenues equaled 28.9% of the total annual intake. This points to positive trends in budget execution, which gives ground to increase the annual plan based on the results of January-April 2015. An increase in tax revenues (+44.5%) was the key contributor to the overall increase in budget revenues. In particular, value-added tax intake rose 44.4% year-on-year to UAH 18.1bn. Also, the amount of tax refunds from the budget increased by 25.4% to UAH 16.5bn in the given period. It should be noted, however, that unlike the preceding three months, the increase in the amount of revenues came not only from increased volumes of taxed import transactions. For instance: VAT grew both in terms of the tax on goods imported into Ukraine (+UAH 14.5bn or +54.2%), and the tax on internal transactions (+UAH 7.1bn or +26.5%). The excise tax on imported goods increased by UAH 3.0bn or 79.8%, while the "domestic" excise tax increased by UAH 3.4bn or 45.3% etc. Still, the devaluation of the hryvnya continues, "helping" to replenish the budget: the import duty amount nearly tripled compared to last year. Another notable feature of budget execution in April 2015 is the transfer of nearly UAH 10bn by the National Bank of Ukraine according to the Law of Ukraine "On the National Bank of Ukraine." • Consolidated budget expenditures totaled UAH 178.8bn in January-April 2015, which is 15.5% or UAH 20.0bn more year-on-year. Expenditures totaled UAH 52.7bn in April 2015, which is 22.5% or UAH 9.7bn more year-on-year. The amount of consolidated budget expenditures increased for nearly all items by functional classification of expenditures compared to the respective 2014 figures. The highest growth (2.9 times vs. April 2014) was in defense spending, which reached UAH 3.9bn. Environmental protection expenditures rose 1.9 times. Expenditures also increased for spiritual and physical development (25.5%), economic activity (19.5%), public order, security, and the judiciary (15.5%), education (12.9%), healthcare (7.0%), general government functions (5.7%), and social protection and social security (0.9%). Expenditures for housing and communal services decreased by 54.1%. • The actual expenditures of the State budget of Ukraine totaled UAH 153.3bn in January-April 2015, which is 20.4% or UAH 26.0bn more year-on-year. Actual expenditures totaled UAH 44.5bn in April 2015, which is 29.4% more year-on-year. In terms of expenditures by functional classification, the following changes occurred compared to April 2014: – expenditures for general government functions, without expenditures for State debt servicing, increased by 1.7% to UAH 1.4bn. State debt servicing expenditures totaled UAH 7.8bn or 2.1 times more year-on-year; – expenditures for defense increased 2.9 times to UAH 3.9bn; – expenditures for public order, security, and judiciary rose by 15.4% to UAH 3.5bn; – expenditures for economic activity decreased by 0.7% to UAH 2.3bn; – expenditures for environmental protection increased 2.2 times to UAH 416.5mn; – expenditures for healthcare decreased by 6.3% to UAH 531.2mn; – expenditures for spiritual and physical development rose by 61.3% to UAH 1.4bn; 4

– expenditures for education increased by 2.3% to UAH 2.3bn; – expenditures for social protection and social security fell by 1.3% to UAH 8.1bn. In order to cover the Pension Fund deficit for payment of pensions, the amount of UAH 1.7bn was remitted from the State budget, which is 9.1% less year-on-year. • The State budget proceeds from repaid loans totaled UAH 234.0mn in April 2015, including proceeds of the General fund of the State budget of UAH 178.6mn; The amount of loans provided from the State budget totaled UAH 1.1bn in April 2015. • The State budget ran a surplus of UAH 4.0bn in April 2015. • The State budget debt principal repayment totaled UAH 22.6bn in April 2015, including internal debt repayment of UAH 19.3bn and external debt repayment of UAH 3.3bn. State borrowing for financing the State budget deficit was incurred at UAH 24.1bn, including internal market borrowing of UAH 13.6bn, and UAH 10.5bn received from external sources. In addition, the special borrowing fund received UAH 840.0mn for financing joint development projects with international financial institutions. Also, internal government bonds totaling UAH 13.6bn were issued for: – increasing the authorized capital of NAK Naftogaz of Ukraine national joint-stock company pursuant to Article 19 of the Law on the 2015 State budget and Decree of the Cabinet of Ministers of Ukraine dated 23 January 2015, No.13; – additional capitalization of PAT AT Ukrgazbank (according to the Decree of the Cabinet of Ministers of Ukraine dated 18 March 2015, No.115, and Article 16 of the Law on the 2015 State budget); and – providing a loan to the Personal Deposit Guarantee Fund according to the Decree of the Cabinet of Ministers of Ukraine dated 4 April 2015, No.156, and Article 17 of the Law on the 2015 State budget of Ukraine). • The State budget received UAH 9.5mn in proceeds from the privatization of State property in April 2015. • Total local budget revenues (without inter-budget transfers) amounted to UAH 36.8bn in January-April 2015, which is 14.3% more year-on-year. These revenues totaled nearly UAH 9.0bn in April 2015, which is 9.5% more year-on-year. As usual, personal income tax was the single largest source of local budget revenues. It generated UAH 4.4bn of revenues in April. The payment for land provided UAH 1.2bn. The highest revenue growth rate by region was in , where it rose 46.4% year-on-year. Revenue declined in two regions: and Oblasts by 53.2% and 43.4%, respectively. • The local budget expenditures (without inter-budget transfers) totaled UAH 73.5bn in January-April 2015, which is 5.5% more year-on-year. Expenditures increased by 9.7% in April 2015 against April 2014 and totaled nearly UAH 21.0bn. The largest amounts of local budget expenditures were allocated for education, social protection and social security, and healthcare. In April 2015, they amounted to UAH 7.1bn (or 33.9% of all local budget expenditures), UAH 5.6bn (or 26.7%), and UAH 4.6bn (or 21.8%), respectively. The highest growth rate by region was in Oblast, where the amount of expenditures increased by 32.5% year-on-year. At the same time in two regions, namely, Luhansk and Donetsk oblasts, expenditures declined by 62.1% and 49.1%, respectively.

______The 2015 indicators are not fully comparable with similar indicators of the respective period in 2014 due to absence of official statistics for the Autonomous and the city of after 1 May 2014.

5

State Budget Revenue

Graph 1 State Budget Total Revenue Monthly Trends in 2010–2015 (Less Intergovernmental Transfers) 64000.0 2010 2010* 2011 2012 2013 2014 2015 56000.0 52 855.6 49 449.4 48000.0

40000.0 37 995.7 n 32000.0 UAH m UAH 24000.0 22 345.6

16000.0

8000.0

0.0 July May June April March August January October February December November September *excluding the amount of VAT reimbursement debt of Hr 16.4bn

Diagram 1 Dynamics of the Share of Ukraine’s State Budget Revenue in Annual Amounts in 2010–2015

January

4.7 8.0 11.1 10.4 2015* February

March

7.1 7.6 10.3 8.8 8.4 7.1 6.5 8.8 8.5 8.0 8.3 10,7 2014 April

May

2013 6.8 9.2 8.5 6.7 8.6 7.8 8.2 8.2 9.7 8.2 8.9 9.0 June

July 2012 6.3 8.7 7.3 6.9 9.3 8.5 6.8 9.9 7.4 7.8 9.3 11.7 August

September 2011 5.8 8.4 6.9 7.4 9.3 6.4 9.4 10.5 7.9 8.0 10.3 9.7 October

November 2010 5.8 6.1 8.1 8.8 7.6 7.1 9.5 9.3 7.4 8.5 12.1 9.8 December

0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0 % * A share of total revenues according to the planned annual index

6

Graph 2 Growth Rates of Ukraine’s State Budget Revenue in April 2010–2015

170.0

159.2

140.0

137.0 %

110.0

106.3 105.9

102.3

95.4

80.0 2010/2009 2011/2010 2012/2011 2013/2012 2014/2013 2015/2014

Graph 3 Growth Rates of Ukraine’s State Budget Revenue in January-April 2010–2015

160.0

140.0 135.7

123.6

% 120.0 113.1

113.0 102.3 105.4

100.0

80.0 2010/2009 2011/2010 2012/2011 2013/2012 2014/2013 2015/2014

7

Graph 4 State Budget Enterprise Profit Tax Monthly Trends in 2010–2015

14000.0 2010 2011 2012 2013 2014 2015 12000.0 10 057.4 10000.0

8000.0

UAH mn 6000.0

4000.0 2 197.6 2 645.8 2 511.5 2000.0

0.0 July May June April March August January October February December November September

Graph 5 State Budget Value Added Tax Monthly Trends in 2010–2015

24000.0 2010 2011 2012 2013 2014 2015

20000.0 19 644.3

16000.0 15 747.9 13 815.5 12000.0

UAH mn 9 527.2 8000.0

4000.0

0.0 July May June April March August January October February December November September

8

Graph 6 Dynamics of Monthly State Budget Revenues from Excise Tax on Excisable Goods Made in Ukraine in 2010–2015

4500.0 2010 2011 2012 2013 2014 2015 4000.0

3500.0 3 141.8 2 910.1 3000.0 2 805.8 2500.0

2000.0 UAH mn 1 934.5 1500.0

1000.0

500.0

0.0 July May June April March August January October February December November September

Graph 7 Dynamics of Monthly State Budget Revenue from Import Duties in 2010–2015

5000.0 2010 2011 2012 2013 2014 2015 4 036.9 4000.0 3 605.7

3000.0

UAH mn 2000.0

1 444.9 770.2 1000.0

0.0 July May June April March August January October February December November September

9

Local Budget Revenue

Graph 8 Local Budget Revenue Monthly Trends (Less Intergovernmental Transfers) in 2010–2015

16000.0 2010 2011 2012 2013 2014 2015

12 882.3 13000.0

10000.0

UAH mn 8 986.5

8 284.3

7000.0 6 618.1

4000.0 July May June April March August October January February December November September

Diagram 2 Dynamics of the Share of Local Budget Revenue in Annual Amounts in 2010–2015

January

7.6 9.6 14.9 10.4 2015* February

March

7.4 8.7 7.7 8.1 9.3 8.0 8.2 8.6 7.4 8.1 8.7 9.8 2014 April

May

2013 6.7 8.2 7.4 8.2 8.1 8.1 8.8 9.0 8.1 8.4 9.2 9.8 June

July 2012 6.2 7.8 7.5 7.8 8.6 8.3 8.6 9.2 8.1 8.6 9.5 9.8 August

September 2011 6.3 7.5 7.8 7.7 8.2 8.6 8.2 9.0 8.6 8.2 9.5 10.4 October

November 2010 6.2 7.2 7.7 7.9 7.4 8.8 8.5 8.5 8.9 8.8 10.2 9.9 December

0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0 %

* A share of total revenues according to the planned annual index

10

Graph 9 Growth Rates of Local Budget Revenue in April 2010–2015

120.0 117.1

111.0

110.0 109.5 106.5 105.1 %

100.0

94.5

90.0 2010/2009 2011/2010 2012/2011 2013/2012 2014/2013 2015/2014

Graph 10 Growth Rates of Local Budget Revenue in January-April 2010–2015

120.0

116.5

114.3

110.0 108.2 109.0 106.9 %

100.0 100.1

90.0 2010/2009 2011/2010 2012/2011 2013/2012 2014/2013 2015/2014

11

Diagram 3 Local Budget Revenue in April 2015

Personal Income Tax 4 386.7

Land Tax 1 197.6

Own Revenues of Budgetary 821.7 Institutions

Other Revenues 2 580.5

0.0 500.0 1 000.0 1 500.0 2 000.0 2 500.0 3 000.0 3 500.0 4 000.0 4 500.0 5 000.0 UAH mn

Diagram 4 Structure of Local Budget Revenues in April 2015

Land Tax 13.3%

Own Revenues of Budgetary Institutions 9.1%

Personal Income Tax 48.9%

Other Revenues 28.7%

12

Diagram 5 Regional Distribution of Local Budget Revenue in April 2014–2015

1 800.0

2014 2015 1 600.0

1 400.0

1 200.0

1 000.0

UAH mn UAH 800.0

600.0

400.0

200.0

0.0

st iv ol last last last a last last last last y p b b b b b b b K o Oblast O O O Obl O Oblast Oblast O Oblast Oblast O a r v d Oblast v O a y n i of ast sk Oblast yi i iv ne m y v my la tav v so Sev o K hansk Lv o l Su er tsk City Volyn’ Oblast k Odesa Oblasto Ri h y of innytsy Donetsk ytOblast y P Oblastn Lu M OblastK V Zh mel ChernivtsiChernihiv Oblast Oblast ipropetro Zakarpattya Oblast Kirovohra h City s Republic of Crimea n Zaporizhzhya Oblast K u D Ivano-Frankivsk

onomo ut A

Graph 11 Local Budget Revenues Growth Rate by Region in April 2015 (% vs. previous year)

160.0 146.4

140.0 131.7 133.0 128.7 127.6 129.8 128.4 125.6 124.8 121.5 117.5 120.0 114.9 118.1 120.0 106.7 116.1 116.1 112.2 112.4 113.7 113.4 115.1 108.2 100.0

% 80.0

60.0 56.6

40.0 46.8

20.0

0.0

t t t t l a s s st o e last ast ast last last las a a p m b bl blast bl b blast b O Ob Obl Oblast O Oblast Oblast O O O Obla i Oblast a k r a O k iv iv n yn’ Oblassk ty s a esa o asy tsy l iv Lv d sky k ihiv Oblast y o at k OblastSumy rnopil O ers t r n City of Kyiv n V trov ytomy p O h ny e in e Donets ar an ykol Oblast Te KharkivK Obl V Zh k Fr M Ch ChernivtsiCher Oblast Za o- City of Sevasto Zaporizhzhyaan Oblast Khmel Dniprop Iv

onomous Republic of Cri ut A

13

State Budget Deficit

Diagram 6 Budget Deficit/Surplus, Monthly Trends in 2010

6 000.0 4 334.2 4 000.0 1 705.0 2 000.0 0.0 -2 000.0 July May June April n -4 000.0 March August January October

-6 000.0 February

-1 622.6 December

-1 223.1 November -3 155.7 September -3 758.7

UAH m UAH -691.4 -8 000.0 -8 542.5 -10 000.0 -12 000.0 -11 329.6 -11 431.3 -12 172.4 -14 000.0 -16 000.0 -16 528.9 -18 000.0 Surplus Deficit

Diagram 7 Budget Deficit/Surplus, Monthly Trends in 2011

6 000.0 5 069.7 3 440.4 4 000.0 2 394.9 2 340.9 2 000.0 1 259.1

0.0

n -2 000.0 July May June April March

-4 000.0 August January October February UAH m UAH -3 170.9 December November -6 000.0 -942.4 September -4 927.9 -3 082.6 -4 094.5 -8 000.0

-10 000.0 -9 381.1 -12 000.0 -12 459.8 -14 000.0 Surplus Deficit

14

Diagram 8 Budget Deficit/Surplus, Monthly Trends in 2012

6 000.0 3 237.1 4 000.0 1 460.4 2 000.0 861.8 281.0 0.0

n -2 000.0 July May June -4 000.0 April March August January October UAH m UAH

-6 000.0 February December November -3 719.0 -5 498.1 -3 049.6 September -8 000.0 -7 720.2 -8 018.9 -10 000.0 -10 228.7 -8 827.9 -12 000.0 -12 165.2 -14 000.0

Surplus Deficit

Diagram 9 Budget Deficit/Surplus, Monthly Trends in 2013

8 000.0

4 000.0

0.0 n July May June

-4 000.0 April March -2 342.1 August October January -2 189.1 -4 258.0 -4 483.4 February December November UAH m UAH

-8 000.0 September -1 635.8 -698.2 -7 524.0 -5 612.4 -456.4 -5 680.1 -12 000.0 -11 622.3 -16 000.0 Surplus Deficit -18 205.8 -20 000.0

15

Diagram 10 Budget Deficit/Surplus, Monthly Trends in 2014

8 000.0

4 000.0 1 145.6

0.0 n July May

-4 000.0 June April March August January October February UAH m UAH December -8 000.0 November September -1 606.7 -2 797.5 -2 416.8 -3 671.9 -4 922.4 -8 499.1 -12 000.0 -5 293.7 -10 081.3 -10 482.2 -13 649.8 -16 000.0 -15 794.6 Surplus Deficit -20 000.0

Diagram 11 Budget Deficit/Surplus, Monthly Trends in 2015

16 000.0 12 911.6 12 000.0

8 000.0 4 032.0 441.7 4 000.0 n 0.0

-4 000.0 UAH m UAH July May June April March -8 000.0 August January October February December November -12 000.0 September -9 184.8 -16 000.0 Surplus Deficit -20 000.0

16

Consolidated Budget Expenditures

Graph 12 Consolidated Budget Expenditures, Monthly Trends in 2010–2015 80 000.0 2010 2011 2012 2013 2014 2015 70 000.0

60 000.0 52 743.4 50 605.7 50 000.0 44 103.5

40 000.0 n 31 306.9 30 000.0 UAH m UAH

20 000.0

10 000.0

0.0 July May June April March August October January February December November September

Graph 13 Consolidated Budget Education Expenditures, Monthly Trends in 2010–2015 16 000.0 2010 2011 2012 2013 2014 2015 14 000.0

12 000.0

10 000.0 8 423.3 9 318.0 9 439.4

n 8 000.0

6 000.0 UAH m UAH 5 181.6 4 000.0

2 000.0

0.0 July May June April March August October January February December November September

17

Graph 14 Consolidated Budget Health Expenditures, Monthly Trends in 2010–2015

10 000.0 2010 2011 2012 2013 2014 2015 9 000.0 8 369.0

8 000.0

7 000.0

6 000.0 n

5 000.0 5 109.9

UAH m UAH 4 372.3 4 000.0

3 000.0 2 312.7 2 000.0

1 000.0

0.0 July May June April March August October January February December November September

Graph 15 Consolidated Budget Expenditures for Social Protection and Social Security, Monthly Trends in 2010–2015

21 000.0 2010 2011 2012 2013 2014 2015 18 000.0

15 000.0 13 755.1 12 729.4

12 000.0 n 12 022.9 10 128.9 9 000.0 UAH m UAH

6 000.0

3 000.0

0.0 July May June April March August October January February December November September

18

State Budget Expenditures

Diagram 12 Structure of Actual Expenditures of Ukraine’s State Budget by Functional Classification in 2010

December General Government Functions November Defense October Public Order, Security, And Judiciary September Economic Activities August

July Environmental Protection

June Housing and Communal Economy

May Healthcare April Spiritual and Physical Development March Education February

January Social Protection and Social Security

0% 20% 40% 60% 80% 100%

Diagram 13 Structure of Actual Expenditures of Ukraine’s State Budget by Functional Classification in 2011

December General Government Functions November Defense October

September Public Order, Security, And Judiciary

August Economic Activities July Environmental Protection June Housing and Communal Economy May

April Healthcare

March Spiritual and Physical Development February Education January

Social Protection and Social Security 0% 20% 40% 60% 80% 100%

19

Diagram 14 Structure of Actual Expenditures of Ukraine’s State Budget by Functional Classification in 2012

December General Government Functions November Defense October Public Order, Security and Judiciary September

August Economic Activities

July Environmental Protection June Housing and Communal Economy May

April Healthcare

March Spiritual and Physical Development February Education January

Social Protection and Social Security 0% 20% 40% 60% 80% 100%

Diagram 15 Structure of Actual Expenditures of Ukraine’s State Budget by Functional Classification in 2013

December General Government Functions November Defense October

September Public Order, Security and Judiciary

August Economic Activities July Environmental Protection June Housing and Communal Economy May

April Healthcare

March Spiritual and Physical Development February Education January

Social Protection and Social Security 0% 20% 40% 60% 80% 100%

20

Diagram 16 Structure of Actual Expenditures of Ukraine’s State Budget by Functional Classification in 2014

December General Government Functions November Defense October Public Order, Security and Judiciary September

August Economic Activities

July Environmental Protection June Housing and Communal Economy May

April Healthcare

March Spiritual and Physical Development February Education January Social Protection and Social Security 0% 20% 40% 60% 80% 100%

Diagram 17 Structure of Actual Expenditures of Ukraine’s State Budget by Functional Classification in 2015

General Government Functions December

November Defense

October Public Order, Security and Judiciary September Economic Activities August

July Environmental Protection

June Housing and Communal Economy May Healthcare April

March Spiritual and Physical Development

February Education January Social Protection and Social Security 0% 20% 40% 60% 80% 100%

21

Graph 16 Monthly Trends of State Budget Expenditures in 2010–2015 60 000.0

2010 2011 2012 2013 2014 2015

50 000.0 44 542.9 39 294.9

40 000.0 37 912.0

31 555.7

30 000.0 UAH mn

20 000.0

10 000.0

0.0 July May June April March August October January February December November September

Diagram 18 Dynamics of the Share of Ukraine’s State Budget Total Expenditures in Annual Amounts in 2010–2015

January

6.0 7.2 6.9 7.8 2015* February

March 6.3 7.2 8.2 8.0 8.1 8.2 7.7 7.8 8.0 9.7 8.8 12.0 2014 April

May 2013 6.2 7.9 7.7 8.4 8.0 7.8 8.5 8.0 8.2 8.2 8.9 12.2 June

July 2012 5.6 7.5 8.1 8.0 7.6 8.2 8.1 8.3 8.1 8.7 9.3 12.5 August

September 2011 5.7 6.4 7.9 8.0 7.9 8.6 8.1 8.7 8.3 8.7 9.1 12.6 October

November 2010 5.5 6.3 7.1 7.1 10.2 9.8 8.4 8.0 8.6 8.4 8.6 12.0 December

0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0 %

* A share of total expenditures according to the planned annual index

22

Graph 17 Growth Rates of Ukraine’s State Budget Expenditures in April 2010–2015

130.0 129.4 125.2

120.0 117.7

% 110.0

107.5

100.0 101.7 99.3

90.0 2010/2009 2011/2010 2012/2011 2013/2012 2014/2013 2015/2014

Graph 18 Growth Rates of Ukraine’s State Budget Expenditures in January-April 2010–2015

130.0

120.4

120.0 118.6 116.2

112.1 % 110.0 108.8

104.6 100.0

90.0 2010/2009 2011/2010 2012/2011 2013/2012 2014/2013 2015/2014

23

Graph 19 State Budget Expenditures for General Government Functions, Monthly Trends in 2010–2015

12 000.0 2010 2011 2012 2013 2014 2015

10 000.0 9 240.3

8 000.0 7 110.3 n 6 854.9 6 538.1 6 000.0 UAH m UAH

4 000.0

2 000.0

0.0 July May June April March August October January February December November September

Graph 20 State Budget Expenditures for Defense, Monthly Trends in 2010–2015

7 000.0 2010 2011 2012 2013 2014 2015

6 000.0

5 000.0

3 700.2 3 919.5 n 4 000.0

UAH m UAH 3 000.0 2 499.5

2 000.0

1 571.6 1 000.0

0.0 July May June April March August January October February December November September

24

Graph 21 State Budget Expenditures for Public Order, Security, and the Judiciary, Monthly Trends in 2010–2015

9 000.0 2010 2011 2012 2013 2014 2015 8 000.0

7 000.0

6 000.0

n 5 000.0

3 627.4 3 529.8

UAH m UAH 4 000.0 3 098.4 2 419.9 3 000.0

2 000.0

1 000.0

0.0 July May June April March August October January February December November September

Graph 22 State Budget Expenditures for Economic Activities, Monthly Trends in 2010–2015

8 000.0 2010 2011 2012 2013 2014 2015 7 000.0

6 000.0

5 000.0 n

4 000.0

UAH m UAH 3 148.9 3 000.0

2 000.0 2 192.6 2 299.8 1 119.0 1 000.0

0.0 July May June April March August October January February December November September

25

Graph 23 State Budget Expenditures for Environmental Protection, Monthly Trends in 2010–2015

1 200.0 2010 2011 2012 2013 2014 2015

1 000.0

800.0 n

600.0 UAH m UAH 416.5 400.0

200.0 76.0 184.7 186.0

0.0 July May June April March August January October February December November September

Graph 24 State Budget Expenditures for the Housing and Communal Sector, Monthly Trends in 2010–2015

500.0 2010 2011 2012 2013 2014 2015 450.0

400.0

350.0

300.0 n 250.0

UAH m UAH 200.0

150.0

100.0

50.0 0.002 0.3 0.3 -0.2 0.0 July May June -50.0 April March August January October February December November September

26

Graph 25 State Budget Expenditures for Healthcare, Monthly Trends in 2010–2015

3 500.0 2010 2011 2012 2013 2014 2015 3 000.0

2 500.0

n 2 000.0

UAH m UAH 1 500.0

1 000.0 775.8

500.0 531.2 351.2 245.5 0.0 July May June April March August October January February December November September

Graph 26 State Budget Expenditures for Spiritual and Physical Development, Monthly Trends in 2010–2015

1 800.0 2010 2011 2012 2013 2014 2015 1 600.0

1 360.8 1 400.0

1 200.0

n 1 000.0

UAH m UAH 800.0

600.0

400.0 307.4 200.0 200.1 159.7 0.0 July May June April March August October January February December November September

27

Graph 27 State Budget Expenditures for Education, Monthly Trends in 2010–2015

4 500.0 2010 2011 2012 2013 2014 2015 4 000.0

3 500.0

3 000.0

n 2 560.3 2 500.0 2 330.1 2 185.6

UAH m UAH 2 000.0

1 500.0 1 579.0 1 000.0

500.0

0.0 July May June April March August October January February December November September

Graph 28 State Budget Expenditures for Social Protection and Social Security, Monthly Trends in 2010–2015

18 000.0 2010 2011 2012 2013 2014 2015

15 000.0

12 000.0 n

9 000.0 8 138.7

UAH m UAH 7 616.0 7 177.3

6 000.0 6 002.6

3 000.0

0.0 July May June April March August January October February December November September

28

Local Budget Expenditures

Graph 29 Total Local Budget Expenditures (Less Intergovernmental Transfers), Monthly Trends in 2010–2015

36 000.0

2010 2011 2012 2013 2014 2015

30 000.0

23 101.5 24 000.0 20 976.8

18 147.4 18 000.0 UAH mn

12 000.0 11 278.7

6 000.0

0.0 July May June April March August October January February December November September

Diagram 19 Dynamics of the Share of Local Budget Expenditures in Annual Amounts in 2010–2015

January

4.5 7.2 9.2 8.3 2015* February

March

6.0 8.2 8.4 8.6 8.6 9.1 7.0 7.0 7.5 9.9 7.9 11.8 2014 April

May

2013 5.9 8.6 8.6 9.2 7.9 9.0 8.1 6.6 7.7 7.5 8.3 12.6 June

July 2012 5.4 7.9 7.9 7.5 7.5 8.3 7.7 7.5 7.6 8.8 8.1 15.8 August

September 2011 5.3 7.9 8.2 7.5 7.6 9.6 8.2 7.6 7.3 8.7 9.5 12.6 October

November 2010 5.3 6.8 7.3 7.1 7.0 10.3 8.3 7.6 8.8 9.2 9.8 12.5 December

0.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0 %

* A share of total expenditures according to the planned annual index

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Graph 30 Growth Rates of Local Budget Expenditures in April 2010–2015

130.0

124.1 123.6

121.8

120.0

109.7

% 110.0

100.0

97.7

94.9

90.0 2010/2009 2011/2010 2012/2011 2013/2012 2014/2013 2015/2014

Graph 31 Growth Rates of Local Budget Expenditures in January-April 2010–2015

130.0

127.5

123.6

120.0

111.3

% 110.0

106.3 105.5

100.0

98.6

90.0 2010/2009 2011/2010 2012/2011 2013/2012 2014/2013 2015/2014

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Diagram 20 Local Budget Expenditures by Functional Classification in April 2015

Other functions 82.3

Housing and communal services 629.7

Economic activities 923.5

Spiritual and Physical Development 744.9

General government 1 291.9

Healthcare 4 578.7

Social protection and social security 5 616.4

Education 7 109.3

0.0 1 000.0 2 000.0 3 000.0 4 000.0 5 000.0 6 000.0 7 000.0 8 000.0 UAH mn

Diagram 21 Structure of Local Budget Expenditures by Functional Classification in April 2015

Housing and communal services; 3.0% Other functions; 0.4% Economic activities; 4.4%

General government; Healthcare*; 21.8% 6.2%

Spiritual and Physical Development*; 3.6% Social protection and social security*; 26.7%

Education*; 33.9%

* Expenditures for social and cultural sphere - 86.0%

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Diagram 22 Regional Distribution of Local Budget Expenditures in April 2014–2015

2 500.0 2014 2015

2 000.0

1 500.0 UAH mn 1 000.0

500.0

0.0

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Graph 32 Local Budget Expenditures, Growth Rate by Region in April 2015 (% vs. previous year)

140.0 130.8 130.7 132.5 129.7 130.3 126.1 125.5 124.7 124.4 122.7 120.7 122.0 122.8 120.3 119.4 120.0

109.9 116.4 117.6 116.2 113.7 114.1 106.5 111.9 100.0

80.0 %

60.0

50.9 40.0 37.9

20.0

0.0

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32