In December 2020, most local communities completed the budget planning process with a decision of the relevant local council on the local budget for 2021.

According to Article 77 of the Budget Code of Ukraine, local budgets are approved by December 25 of the year preceding the planned year.

As of January 6, 2021, the Ministry of Finance has information on the approval of 1298 budgets, which is 81% of their total number (1597). In particular, there was approved the following:

- 22 regional budgets (budgets of Volyn and Chernihiv regions were not approved),

- 92 district budgets (not approved - 27),

- 1172 budgets of territorial communities (not approved - 266).

952 local budgets were adopted without violating the requirements of the Budget Code of Ukraine (until December 25, 2020).

In order to ensure the full functioning of public sector institutions, their continuous provision of services to consumers, etc., local governments need to take measures to speed up the process of approving local budgets and submit information on their approval to the Ministry of Finance with the help of "LOGICA" system.