Under the leadership of international expert Anthony John Wiggins, and commissioned by the Swiss State Secretariat for Economic Affairs (SECO), Vyacheslav Zubenko and other experts from the Institute for Budgetary and Socio-Economic Research (IBSER) carried out a PEFA (Public Expenditure and Financial Accountability) assessment of the city of Khmelnytskyi.
The assessment resulted in a comprehensive report evaluating the city’s public financial management (PFM) systems based on the 2016 revised PEFA methodology.
The report was intended to be reviewed alongside three parallel PEFA assessments conducted at the oblast, rayon, and amalgamated hromada levels, offering a consolidated picture of PFM performance across all tiers of subnational government. These findings contributed to the development of a unified set of recommendations to inform the new national PFM reform plan starting in 2020.
This assignment was commissioned by SECO, following consultations with the Government of Ukraine and key development partners, including the World Bank (responsible for the oblast and rayon assessments) and the European Union (which commissioned the assessment of the amalgamated hromada).
The report was prepared in line with the official Concept Note and based on the same principles as the other assessments. Feedback from the PEFA Secretariat and both national and international stakeholders was incorporated into the final version.
The assessment focused on determining whether Khmelnytskyi had the necessary systems in place to ensure:
● aggregate fiscal discipline;● strategic allocation of resources;● and efficient use of public funds for service delivery.