The Ministry of Finance and EU4PFM launched a pilot project to analyse how the programme-based budgeting method is applied by key spending units of the State Budget

The initiative is part of the Public Finance Management Strategy for 2026–2030 and aims to further improve the programme-based budgeting method in the state budget process, with the support of EU4PFM.

The pilot project focuses on improving how this method is applied in practice and strengthening the results orientation of budget programmes.

Key tasks under the project implementation plan include:

• assess the current legal and regulatory framework
• analyse how the programme-based budgeting (PBB) method is applied in practice by a selected key spending unit (KSU)
• strengthen the link between budget programmes and strategic public policy goals
• develop recommendations for further improvement of the PBB application

The Ministry of Education and Science of Ukraine was selected as the pilot institution. It is one of the ministries whose area of responsibility covers a wide range of public services, primarily in education, delivered to a large number of beneficiaries. The practical analysis will focus on budget programmes related to higher education institutions, aimed at achieving the Ministry’s policy objective: “Quality Higher Education and the Development of Adult Education.”

EU4PFM international experts, together with specialists from the Ministry of Finance and the Ministry of Education and Science, will begin work shortly.

The practical outputs developed as a result of the analysis will be used to improve the application of the PBB method both within the Ministry of Education and Science and across other KSU.