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On Amendments to the Order of the Ministry of Finance of Ukraine dated February 10, 2025 No. 85

Translation:

Essence of the Order:
This is a technical order that amends the forms of budget reporting. The main changes relate to the numbering and names of reporting forms submitted by budget funds managers and social insurance funds. The terminology is also clarified – “funds” is replaced with “revenues” in the relevant forms.

Structure:
1. Amendments are made to Order No. 85 dated 10.02.2025, which previously amended the Budget Reporting Procedure from 2012
2. Changes concern:
– renumbering of reporting forms (No. 2 becomes No. 2d and No. 2m, No. 4 is divided into No. 4-1d, No. 4-1m, etc.)
– editorial corrections in terminology
– changes in appendix numbering
3. The procedure for implementation is determined through publication

Key Provisions:
1. The numbering of reporting forms is changed by adding letters “d” and “m”, indicating reporting differentiation
2. Form No. 4 on the special fund is divided into several separate forms (4-1, 4-2, 4-3, 4-4)
3. The term “use of funds” is replaced with “use of revenues”
4. The numbering order of appendices 17-22 is changed, becoming appendices 15-20

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