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    **On the Approval of the Procedure for Using Funds Provided in the State Budget for the Development of the Network and Maintenance of Public Roads in 2026**

    Good day! Here is a brief overview of the Resolution of the Cabinet of Ministers of Ukraine regarding the use of funds for the development and maintenance of roads in 2026.

    1. **Essence of the Law:**
    This resolution defines how exactly the funds from the state budget allocated for the development and maintenance of the network of public roads will be used in 2026. It covers both funds from the general fund and funds from the multi-donor trust fund, including a grant from the International Bank for Reconstruction and Development.

    2. **Structure of the Law:**
    The resolution consists of the decision of the Cabinet of Ministers itself, which approves the Procedure for the Use of Funds. The Procedure contains 19 clauses that define the mechanism for using budget funds under the program “Development of the network and maintenance of public roads.” The document defines the main administrator of funds (the Restoration Agency), directions of fund use (routine maintenance, scientific research, maintenance of the information system, implementation of the DRIVE investment project, co-financing of projects for the development of border crossing points), as well as procurement, construction financing, and reporting procedures. Annexes to the Procedure include the allocation of funds by direction, lists of objects and measures for the development and maintenance of border crossing points, and a form for reporting on the use of funds.

    3. **Key Provisions:**
    The most important provisions are the designation of the Restoration Agency as the main administrator of funds, a clear list of directions for the use of budget funds, including routine road maintenance, scientific research, operation of the information system, implementation of the DRIVE investment project, co-financing of projects for the development of border crossing points, as well as requirements for reporting and control over the use of funds. Special attention is paid to the use of special fund funds received as a grant from international organizations and their accounting.

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