Ukraine’s second review under its International Monetary Fund (IMF) program has been pushed back to December and will be combined with the third after Kyiv failed to meet reform requirements, delaying its next disbursement, a government source told Kyiv Post.The setback follows another unsuccessful attempt to pass legislation tied to international financing. On Sept. 1, Prime Minister Serhii Koretskyi urged the Verkhovna Rada, Ukraine’s parliament, to approve bills he said would unlock $30 billion in partner commitments for defense and social spending. An hour later, lawmakers had failed to pass nine of the measures.JOIN US ON TELEGRAMFollow our coverage of the war on the @Kyivpost_official.That same day, IMF staff began a visit to Kyiv to discuss the 2027 budget and review economic data with officials and business representatives.Two sources described the IMF team’s mood as “sad.” They said the fund had not explicitly ruled out the next payment, but the talks were “fraught with negative expectations.” Failure to secure the disbursement could also weaken international partners’ confidence in Ukraine’s reform commitments.The government estimates that Ukraine will need $52 billion in external financing in 2027, the government source said. Finance Minister Serhiy Marchenko told Euronews that $32.6 billion remained unsecured.The government aims to finalize its estimate before Sept. 15, the source added. Another source familiar with the calculations said the IMF’s assessment of the financing gap was taking longer than usual.