This resolution expands the list of purposes for which budget funds allocated to the Ministry of Finance to ensure the institutional capacity of public authorities may be used. The document allows these resources to be used to finance remuneration and related contributions associated with fulfilling the requirements of the Law on the State Budget for 2026, as well as the implementation of the new laws “On the Military Ombudsman” and “On the Principles of State Policy on the National Memory of the Ukrainian People.” In effect, the government is creating a financial foundation for the functioning of new state institutions and the fulfillment of special budgetary obligations for the current year.
Structurally, the resolution is a targeted amendment to the Procedure approved by Cabinet of Ministers of Ukraine Resolution No. 609 dated April 26, 2024. The main change consists of supplementing paragraph 4 of the Procedure with a new sub-paragraph, which legalizes the use of budget appropriations for the payment of salaries to employees of the bodies involved in the implementation of the aforementioned legislative acts. Compared to the previous version, this document adds specific legal grounds for financing remuneration expenditures, which were not previously explicitly provided for within this mechanism of fund utilization.
The most important provision for practical application is the expansion of the intended use of budget funds. This means that budget fund managers now have a legal basis to incur expenditures for the remuneration of personnel ensuring the activities of the Military Ombudsman and the implementation of the state policy on national memory, at the expense of funds provided for the institutional capacity of public authorities. This ensures the uninterrupted financing of new state functions within the budget year.
