Lviv scored 51 out of 100 possible points in the public finance transparency rating and ranked fifth along with Zaporizhzhia. This figure exceeds the average sample level of 44.4%, but is lower than the results of Dnipro, Lutsk, Kyiv, and Khmelnytskyi.
Such data was published by Transparency International Ukraine as part of the "European Cities Index" study.
In the budget information accessibility block, Lviv received 20 out of 46 points. Experts note that some key documents are missing or not fully published on the city's official website. In particular, this refers to the budget regulations, the list of main budget managers with EDPRPOU codes, the current version of the budget for 2025 with amendments, information on local debt management, as well as links to Open Budget and Spending.
The study separately draws attention to public involvement in the budget process. In Lviv, proposals for the budget were collected via email, however, the results of this process were not systematically published.
"Involving residents in the budget process should become routine for city councils. If a city collects proposals, it must show what it received from the community, which ideas it considered and which it did not - and preferably explain the reasons. This is a complex but necessary process. This way, the public will not just be an audience for reports, but a full participant in budget planning and control, from which the community should benefit," the study states.
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Instead, in the automated evaluation block, which was based on data from Open Budget, Prozorro, and Prozorro.Sales, Lviv received 31 out of 54 points — one of the highest results among cities in the sample.
The city ranked among the top five for revenue planning accuracy: the deviation of actual revenues from the plan was 1.2%. The share of own revenues from local taxes in Lviv was 26.81%.
In the field of procurement Lviv attracted 7,178 unique participants in 2025 — this is the second highest indicator after Kyiv. At the same time, the city has the lowest Customer Index — 32.2.
In the field of property management the share of successful procedures was 50% in small privatization, 40% in rentals, and 20.6% in land auctions.
Overall, researchers characterize the situation in Lviv as a combination of a strong financial base and insufficient transparency. The city has high economic potential but needs a more systematic approach to open budget data and procurement quality.
