The occupying authorities of Kherson Oblast published the so-called law on the execution of the budget for 2025. The document was signed by the occupying governor Volodymyr Saldo.
For convenience, amounts in rubles are additionally converted into US dollars at an approximate exchange rate of 77 rubles per US dollar as of early July 2026.
According to the document, revenues of the temporarily occupied part of Kherson Oblast amounted to 51.6 billion rubles (about $670 million), and expenditures — 53.8 billion rubles (almost $699 million). The budget deficit amounted to 2.23 billion rubles (almost $29 million).
At the same time, the revised plan envisaged expenditures of 56.47 billion rubles (over $733 million). In fact, the occupying administration spent 53.85 billion rubles, meaning 2.62 billion rubles (about $34 million) were not utilized. Overall execution of the expenditure side amounted to 95.4%.
Almost a third of the budget — on the economy
In 2025, the occupying authorities allocated the most funds to the “National economy” section — 16.96 billion rubles (about $220 million). This is almost a third of all budget expenditures.
In second place was education — 10.54 billion rubles (almost $137 million).
Significant funds were also directed to:
- healthcare — 5.73 billion rubles (about $74 million);
- interbudgetary transfers — 4.88 billion rubles (over $63 million);
- housing and communal services — 4.71 billion rubles (over $61 million);
- social policy — 4.34 billion rubles (over $56 million);
- general government issues — 3.12 billion rubles (about $40.5 million).
The largest under-execution — in the “national economy”
This area also became the largest source of unused funds.
Economic programs were planned to receive 18.07 billion rubles ($235 million), but actually 16.96 billion rubles ($220 million) were used.
Thus, the under-execution amounted to over 1.1 billion rubles (over $14 million).
Even more telling is the program “Other issues in the field of the national economy”. Of the planned 2.27 billion rubles ($29.5 million), only 1.48 billion rubles ($19.2 million) were spent, or 64.9%.
The document indicates that the occupying authorities allocated 250.4 million rubles (over $3.2 million) to the reserve fund.
However, actual expenditures in this area amounted to 0 rubles.
One of the most unusual items in the budget was the “National defense” section.
It was allocated 5.13 million rubles ($66.7 thousand), however actual expenditures amounted to only 130.7 thousand rubles (less than $1.7 thousand).
Thus execution amounted to only 2.5%.
Propaganda was almost fully funded
For funding media outlets, the occupying authorities spent 459.6 million rubles (almost $6 million) out of the 459.65 million rubles provided for in the budget.
Execution was effectively 100%.
Of this sum, 260 million rubles (almost $3.4 million) were allocated to television and radio broadcasting, 199.6 million rubles (almost $2.6 million) to other media-related expenses.
For comparison, less than two thousand dollars were actually spent on the entire “National defense” heading.
Education
On education, the occupying administration spent 10.54 billion rubles ($137 million) out of the planned 10.81 billion rubles ($140 million). Execution was 97.6%.
The largest expenditures were for:
- general education — 5.98 billion rubles ($77.7 million);
- preschool education — 1.82 billion rubles ($23.6 million);
- other education issues — 1.81 billion rubles ($23.5 million);
- secondary vocational education — 555.4 million rubles ($7.2 million).
Healthcare
5.73 billion rubles (over $74 million) were spent on medicine under a plan of 5.89 billion rubles ($76.5 million).
At the same time, certain areas were executed unevenly.
Thus, funding for outpatient care even exceeded the plan — 597.9 million rubles ($7.8 million) compared to the planned 551.2 million rubles ($7.2 million).
In contrast, inpatient medical care was executed at only 80% — 337.8 million rubles ($4.4 million) out of 422.2 million rubles ($5.5 million).
The budget also provided 126.6 thousand rubles for ensuring the sanitary-epidemiological well-being of the population, however actual expenditures in this area amounted to 0 rubles.
Housing and communal services and roads
On housing and communal services the occupying administration spent 4.71 billion rubles (over $61 million) out of the planned 5.03 billion rubles ($65 million).
The largest item was “other issues in the field of housing and communal services” — 2.25 billion rubles (almost $29 million).
8.61 billion rubles (almost $112 million) were spent on road management, which is 98.2% of the plan.
Social policy
Social policy was allocated 4.34 billion rubles (over $56 million) under a plan of 4.62 billion rubles ($60 million).
The largest directions were:
- social services for the population — 1.96 billion rubles ($25.5 million);
- social security for the population — 1.26 billion rubles ($16.4 million).
The largest and smallest figures in the budget
The largest funding direction was the national economy — almost 17 billion rubles ($220 million).
The smallest turned out to be certain budget programs with amounts of 126.6 thousand rubles, which were not financed at all.
Among the most unusual indicators in the document are zero use of the reserve fund, almost complete financing of propaganda media, and only 2.5% execution of expenditures under the “National defense” section.