The Head of Social Policy at UNICEF Ukraine, Paul von Kittlitz, proposed rethinking the very logic of budget planning. According to him, the budget should be built not around available assets or infrastructure, but around the real needs of people at the community level. In other words, it should start with understanding what a child, a family, or a person in difficult life circumstances actually needs — and only then calculate the resources required to meet those needs. The open dialogue