Valentyna Gapon
https://orcid.org/0000-0001-7521-5450
Olena Barabash
https://orcid.org/0000-0003-2545-0369
Kateryna Chytaieva
https://orcid.org/0000-0003-0688-8269
INFORMATION APPROACHES TO ANALYZING THE USE OF EDUCATIONAL SUBVENTION FUNDS FOR THE SALARIES OF PEDAGOGICAL STAFF
Full text (pdf)
Language: Ukrainian
Abstract. In order to substantiate different approaches to improving control over the use of educational subvention funds for pedagogical staff remuneration, this article examines key indicators related to the allocation of these funds for teachers’ salaries throughout Ukraine and at the regional level from 2017 to 2022. Particular attention is paid to analyzing changes in the number of students and the number of pedagogical workers under the martial law. In 2022, the contingent of students receiving full general secondary education decreased by 211 thousand persons (4,72%) in Ukraine as a whole, while the actual number of pedagogical staff providing services in the field of general secondary education decreased by 22,57 thousand (5,08%) compared to 2021. It is determined that decentralization involves the creation of a transparent education management system, ensuring a guaranteed level of budget financing of educational services. At the same time, the full-scale military aggression in Ukraine negatively affected the functioning and financing of general secondary schools, the number of students and teachers, the state of the material and technical base, and the number of educational institutions. In this regard, the article analyzes the factors of inefficient use of educational subvention funds in 2022, as well as identifies directions of the remaining educational subvention funds transferred to the special fund of the Ministry of Education and Science of Ukraine. The authors identify the most typical reasons for the accumulation of educational subvention balances in 2022. In particular, the reduction of the allowance for the prestige of work to 5%; abolition of optional surcharges; introduction of downtime with payment of 2/3 of the official salary; granting certain teachers, at their request, unpaid leave; as well as saving funds for the purchase of school buses; the arrangement of bomb shelters; and updating the material and technical base to be used for territorial defense measures; evacuation of civilians from the area of hostilities and dangerous areas to safe places, and arrangement of places of accommodation for citizens who have left their place of residence due to the military actions.
Keywords: general secondary education, educational subvention, educational subvention balances, pedagogical staff, full general secondary education students, interbudgetary transfers, funding.
https://doi.org/10.32987/2617-8532-2023-3-56-72
Keywords: general secondary education, educational subvention, educational subvention balances, pedagogical staff, full general secondary education students, interbudgetary transfers, funding.
https://doi.org/10.32987/2617-8532-2023-3-56-72
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4. Benovska, L. (2021). Optimization tools of education network. Galician economic journal, 70(3), 7-15. DOI: https://doi.org/10.33108/galicianvisnyk_tntu2021.03.007 [in Ukrainian].
5. Storonyanska, I., & Benovska, L. (2017). Risks of administrative and financial decentralisation: theoretical hypotheses and empirical assessment. Economic annals-XXI, 166(7-8), 76-79. DOI: https://doi.org/10.21003/ea.V166-15.
6. Herchynskyi, Ya. (2017). Education Finance in Ukraine: Some Strategic Issues. Kyiv: Yuston. Retrieved from http://education-ua.org/ua/analytics/1040-finansi-osviti-v-ukrajini-okremi-strategichni-pitannya [in Ukrainian].
7. Herchynskyi, Ya., & Ostrovskyi, I. (2023). Teachers’ salaries: requirements of the law on education. Retrieved from https://decentralization.gov.ua/news/16346 [in Ukrainian].
8. Londar, S., Gapon, V., Lytvynchuk, A., Tereshchenko, H., & Londar, L. (2022). School Education Financing in the Context of Decentralization: Cases of Ukraine. Revista Romaneasca pentru Educatie Multidimensionala, 14(3), 101-125. DOI: https://doi.org/10.18662/rrem/14.3/600.
9. Londar, S., Bakhrushyn, V., Londar, L., Gapon, V., & Pron, N. (2022). Ways to Improve the Budget Support of School Education Development in Ukraine. Educational Analytics of Ukraine, 5(21), 5-24. DOI: https://doi.org/10.32987/2617-8532-2022-5-5-24.
10. Gapon, V., Barabash, O., & Chytaieva, K. (2022). The impact of European integration processes on the prospects of reforming the financial system of general secondary education in Ukraine. Educational Analytics of Ukraine, 4(20), 98-117. DOI: https://doi.org/10.32987/2617-8532-2022-4-98-117 [in Ukrainian].
11. Gapon, V., Sharaievska, М., & Derepa, Т. (2022). Statistical assessment of the activities of domestic general secondary education institutions based on European practices. Educational Analytics of Ukraine, 4(20), 67-83. DOI: https://doi.org/10.32987/2617-8532-2022-4-67-83 [in Ukrainian].
12. Verkhovna Rada of Ukraine. (2022). On the State Budget of Ukraine for 2023 (Act No. 2710-IX, November 3). Retrieved from https://zakon.rada.gov.ua/laws/show/2710-20#Text [in Ukrainian].
13. Cabinet of Ministers of Ukraine. (2022). Some issues of allocation of the education subvention for 2023 (Resolution No. 1472, December 30). Retrieved from https://zakon.rada.gov.ua/laws/show/1472-2022-п#Text [in Ukrainian].