About portal

User manual by link: wiki system.

Spending — is an official state web portal with open data on the spending public funds from the State and Local budgets by the Spending Units and Recipients. The web portal is a part of the open data platform in the field of public finance E-data.

The web portal was launched on September 15, 2015 pursuant to the Law of Ukraine dated February 11, 2015, No. 183-VIII "On the transparency of the spending of public funds" and with the support of volunteers.

The web portal provides the public with access to information about the use of public funds by Spending Units and Recipients of State and Local budgets, state-owned and municipally owned business entities, the Pension Fund of Ukraine and compulsory state social insurance funds.

The web portal promotes transparency of the public finance system and budgeting procedures, satisfies the interests and right of the public to receive reliable information promptly, and increases the responsibility of Spending Units and Recipients of budget funds at the State and Local levels.

The web portal contains the following information in tabular and graphical form:

• information about budget liabilities — the budget liabilities of Spending Units and Recipients of State and Local budgets that are under treasury service are published in accordance with Order of the Ministry of Finance of Ukraine dated March 2, 2012, No. 309 "On approval of the Procedure for registration and accounting of budget liabilities of Spending Units of budget funds and Recipients of budget funds in the Authorities of the State Treasury Service of Ukraine":
  • information about budget liabilities;
  • information about financial budget liabilities.


• information about payment transactions on the Unified Treasury Account — payments of state and municipal institutions, the Pension Fund of Ukraine and the national social insurance funds are published in accordance with the Decree of the Cabinet of Ministers of Ukraine dated September 14, 2015, No. 676 "On approval of the Procedure for publication of information about payment transactions on the Unified Treasury Account on the Unified web portal of spending public funds".


• information about contracts and the status of their execution — submitted and published by managers and recipients of budget funds, in accordance with the Order of the Ministry of Finance of Ukraine dated June 22, 2018, No. 575 "On approval of the Procedure for registration of entities providing Information about spending public funds, forms and data formats for publication of such Information on the Unified web portal of spending public funds":
  • information about concluded contracts;
  • information about additional agreements concluded to the contract;
  • information about acts to the contract execution;
  • information about fines to the contract execution.


• reporting — submitted and published by Spending Units and Recipients of budget funds, in accordance with the Order of the Ministry of Finance of Ukraine dated June 22, 2018, No. 575 "On approval of the Procedure for registration of entities providing Information about spending public funds, forms and data formats for publication of such Information on the Unified web portal of spending public funds":
  • report on the amount of payments under contracts by goods, works and services;
  • report on the quantity and amount of expenses for business trips;
  • report on budget execution of the Pension Fund of Ukraine;
  • report on execution of the Fund's budget (estimate);
  • report on enterprises, institutions, organisations that use the funds of the compulsory state social insurance and/or funds of the Pension Fund of Ukraine;
  • report on the receipt and use of the general fund (Form No. 2);
  • report on receipt and use of funds received as payment for services (Form No. 4-1);
  • report on receipt and use of funds received from other sources of own revenues (Form No. 4-2);
  • report on receipt and use of other revenues of the special fund (Form No. 4-3);
  • report on receipt and use of funds received for implementing socio-economic and cultural development programs in regions (Form No. 4-4);
  • report on the receipt and use of other revenues of the special fund (credits (loans) from foreign states, foreign financial institutions and international financial organisations) (Form No. 4-3.1);
  • report on debt on budget funds (Form No. 7);
  • report on debt on individual programs (Form No. 7.1).


• consolidated indicators:
  • quantity and structure of published documents;
  • quantity and amount of published transactions;
  • breakdown by regions and KOPFG of Spending Units and Recipients of budget funds registered on the web portal;
  • activity of the web portal visitors.

All data on the web portal is presented in a machine-readable format and can be downloaded through the public API.

• Web portal owner: Ministry of Finance of Ukraine.
• Web portal administrator: State Institution "Open Public Finance".