Fiscal Governance for Local Reconstruction and Recovery
FG4R is helping Ukrainian cities build modern public financial management systems – transparent, accountable and strategic – to support sustainable recovery and communities’ development.
Fiscal Governance for Local Reconstruction and Recovery (FG4R) programme is implemented with the support of Switzerland through the Swiss State Secretariat for Economic Affairs (SECO) by Cowater International.
Funded by
Implemented by
About the Programme
Project duration: 2025–2029
Fiscal Governance for Local Reconstruction and Recovery (FG4R) is a four-year programme that strengthens the capacity of Ukrainian municipalities in public financial management through training and knowledge exchange. Effective fiscal governance enables communities to build economic resilience, improve public services, and attract investment.
FG4R operates in five Ukrainian cities: Chernivtsi, Khmelnytskyi, Lviv, Vinnytsia, and Zhytomyr. The programme promotes the dissemination of knowledge beyond the cities directly participating in the programme through peer-learning networks and national-level dialogue platforms. FG4R coordinates with the Ministry of Finance of Ukraine and central government bodies, as well as with international partners and expert organisations, while maintaining a multi-level dialogue with local governments.
FG4R provides cities with expert support in the following areas: improving strategic budgeting, particularly the medium-term budgeting framework; revenue and debt management; enhancing internal control and investment planning; and introducing and developing internal audit, gender- and climate-responsive budgeting.
Work Areas
The programme’s work is built around four interconnected components.
Budget Accountability and Transparency
The introduction and development of internal control and internal audit tools. Participatory budgeting and citizens’ budget.
Revenue Mobilisation and Debt Management
Increasing revenue through the introduction of tools for managing local taxes and charges, as well as debt obligations.
Strategic Budgeting and Public Investment Management
Improvements to strategic budgeting, in particular the medium-term budgeting framework (MTBF), public investment management (PIM), and gender- and climate-responsive budgeting (GRB & CB).
Knowledge Capture and Exchange
Experience exchange between partner cities and beyond. Capture and dissemination of accumulated knowledge and good practices.
Partner Cities
