Valentyna Gapon
https://orcid.org/0000-0001-7521-5450
Mariia Sharaievska
https://orcid.org/0000-0002-8605-2404
Tetiana Derepa
https://orcid.org/0000-0002-1283-7671
ANALYSIS OF THE ALLOCATION OF STATE-TARGETED SUBVENTIONS IN THE FIELD OF EDUCATION FOR 2023
Full text (pdf)
Language: Ukrainian
Abstract. The article examines and determines the significance of mechanisms of distribution and use of funds from state-targeted subventions on the basis of regulatory and legal documents. Special attention is paid to the issue of rational use of subventions allocated for 2023, namely: subventions for providing state support to persons with special educational needs (SEN); subventions for the purchase of school buses; and subventions for the creation of safe conditions in general secondary educational institutions, which are studied for the first time at the State Scientific Institution “Institute of Educational Analytics”. The process of allocation and use of these subventions at the state and local levels is shown using information from regional and Kyiv city military administrations, as well as statistical departmental reports. The total amount of distributed state-targeted subventions in the education sector for 2023 is 90,320 billion UAH, including: an educational subvention – 87,515 billion UAH (96,89%); creation of safe conditions in general secondary educational institutions – 1,5 billion UAH (1,66%); purchase of school buses – 1 billion UAH (1,11%); provision of state support to persons with SEN – 304,6 million UAH (0,34%). Additionally, the article presents the results of the analysis of the use of educational subventions for the provision of state support to persons with SEN in the first quarter of 2023. It was found out that as of March 1, 2023, the amounts of unused funds of this subvention increased by 39,4 million UAH, reaching 348,3 million UAH, with a significant share (81,5%) accumulated in regional budgets and in the budget of Kyiv city, as well as in the budgets of urban territorial communities. The analysis of the allocation and use of funds from state-targeted subventions allowed us to outline the main directions for improving the mechanism of monitoring their effectiveness. These include the development of new forms of information collection in accordance with modern regulatory documents, the introduction of unified methodological approaches to processing and analyzing the efficiency of the use of financial resources at the level of educational institutions (territorial communities), and ensuring data visualization for transparency in the use of funds from state-targeted subventions.
Keywords: state-targeted subventions, аpplicants for complete general secondary education, persons with special educational needs, school buses, creation of safe learning conditions.
https://doi.org/10.32987/2617-8532-2023-4-19-39
Keywords: state-targeted subventions, аpplicants for complete general secondary education, persons with special educational needs, school buses, creation of safe learning conditions.
https://doi.org/10.32987/2617-8532-2023-4-19-39
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3. Lytvynchuk, А. & Haiduk, І. (2019). Foreign experience identification in the field of educational subventions and subsidy: impact on learning outcomes. Educational Analytics of Ukraine, 1(5), 47-57. DOI: https://doi.org/10.32987/2617-8532-2019-1-47-57 [in Ukrainian].
4. 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.
5. Herczynski, J. (2023). Formulas for education subvention in Ukraine. Decentralization. Retrieved from https://decentralization.gov.ua/news/16636 [in Ukrainian].
6. Herczynski, J., & Ostrovskyi, I. (2023). Teachers’ salaries: requirements of the law on education. Decentralization. Retrieved from https://decentralization.gov.ua/news/16346 [in Ukrainian].
7. Herczynski, J. (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].
8. 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].
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10. 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].
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12. Cabinet of Ministers of Ukraine. (2023). Some issues of granting subventions from the state budget to local budgets for the purchase of school buses (Resolution No. 418, April 28). Retrieved from https://zakon.rada.gov.ua/laws/show/418-2023-п#Text [in Ukrainian].
13. Cabinet of Ministers of Ukraine. (2023). Some issues of granting subventions from the state budget to local budgets for the arrangement of safe conditions in general secondary education institutions (Resolution No. 419, April 28). Retrieved from https://zakon.rada.gov.ua/laws/show/419-2023-п#Text [in Ukrainian].
14. Ministry of Education and Science of Ukraine. (2023). On the calculation of the amount of educational subvention for 2023 (Letter No. 1/385-23, January 10). Retrieved from https://mon.gov.ua/ua/npa/pro-rozrahunok-obsyagu-osvitnoyi-subvenciyi-na-2023-rik [in Ukrainian].
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18. SSI «Institute of Educational Analytics». (n. d.). Information on special general secondary education institutions of state and municipal ownership of the Ministry of Education and Science of Ukraine and private ownership (academic year 2022/2023). Retrieved from https://iea.gov.ua/wp-content/uploads/2023/05/byuleten-d-9-2022_2023.xlsx [in Ukrainian].
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26. SSI «Institute of Educational Analytics». (n. d.). Information on the material and technical base and use of modern information technologies in general secondary education institutions (without special schools) of the Ministry of Education and Science, other ministries and departments and private institutions (academic year 2022/2023). Retrieved from https://iea.gov.ua/wp-content/uploads/2023/03/byuleten_d_4_2022_2023.xlsx [in Ukrainian].
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