Olena Barabash
https://orcid.org/0000-0003-2545-0369
Kateryna Chytaieva
https://orcid.org/0000-0003-0688-8269
ANALYSIS OF THE USE OF EDUCATION SUBVENTION FUNDS FOR THE REMUNERATION OF TEACHING STAFF IN 2024
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Language: Ukrainian
Abstract. The article is devoted to the analysis of the use of education subvention funds for the remuneration of teaching staff in 2024 under wartime challenges and ongoing decentralisation processes in Ukraine. We analysed the regulatory changes in the subvention distribution formula, identified funding volumes across budget levels, and explored regional characteristics of fund utilisation. The share of subvention funds used by budget level and region was determined. Average indicators of teachers’ salaries (including payroll charges), the number of teaching staff positions, and the distribution of these positions by budget level, region, and type of educational institution were calculated. The ratio between the number of full-time equivalent positions held by teachers of academic subjects and other pedagogical staff was identified. Differences in salary levels depending on the type of educational institution and the budget level from which the institution is funded were analysed. The study revealed imbalances in the use of education subvention funds, regional disparities in wage levels, and an excessive dependence of teachers’ income on mandatory allowances and supplements. We conclude that the efficiency of subvention fund utilisation depends not only on available financial resources but also on systematic monitoring, transparent reporting, and the consideration of demographic and wartime risks currently present in Ukraine. The analysis also examined the amounts of local budget funds of territorial communities (TCs) allocated throughout the year for teachers’ remuneration. It was determined that more than half of TCs (62.82 percent) made such payments. The authors propose directions for improving the financial provision of education, including optimising the subvention distribution formula, adjusting the network of general secondary education institutions, and creating mechanisms to encourage more active use of incentive payments for teaching staff.
Keywords: general secondary education, education subvention, remuneration, teaching staff, salary, local budget, financing.
https://doi.org/10.32987/2617-8532-2025-4-69-82
Keywords: general secondary education, education subvention, remuneration, teaching staff, salary, local budget, financing.
https://doi.org/10.32987/2617-8532-2025-4-69-82
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3. Chuy, I. R., & Pavluk, B. O. (2024). Improving the financing of the education system in Ukraine as a prerequisite for successful reform. Herald of LUTE. Series: Economic sciences, 75, 65-73. DOI: https://doi.org/10.32782/2522-1205-2024-75-09 [in Ukrainian].
4. Ramskyi, A. (2023). Financing of general secondary education institutions: current state, problems and prospects. Ukrainian Journal of Applied Economics and law, 8(2), 236-240. DOI: https://doi.org/10.36887/2415-8453-2023-2-34 [in Ukrainian].
5. Gapon, V., Barabash, О., & Chytaieva, K. (2023). Information approaches to analyzing the use of educational subvention funds for the salaries of pedagogical staff. Educational Analytics of Ukraine, 3(24), 56-72. DOI: https://doi.org/10.32987/2617-8532-2023-3-56-72 [in Ukrainian].
6. Cabinet of Ministers of Ukraine. (2024). On Amendments to Resolutions of the Cabinet of Ministers of Ukraine No. 6 of January 14, 2015, and No. 1088 of December 27, 2017 (Resolution No. 245, March 5). Retrieved from https://zakon.rada.gov.ua/laws/show/245-2024-%D0%BF#Text [in Ukrainian].
7. Verkhovna Rada of Ukraine. (2023). On the State Budget of Ukraine for 2024 (Act No. 3460-IX, November 9). Retrieved from https://zakon.rada.gov.ua/laws/show/3460-20#n244 [in Ukrainian
8. Cabinet of Ministers of Ukraine. (2024). On the redistribution of the volume of educational subvention from the state budget to local budgets in 2024 (Resolution No. 211-р, March 8). Retrieved from https://zakon.rada.gov.ua/laws/show/211-2024-%D1%80#Text [in Ukrainian].
9. Cabinet of Ministers of Ukraine. (2024). On the redistribution of the volume of educational subvention from the state budget to local budgets in 2024 (Resolution No. 543-р, June 13). Retrieved from https://zakon.rada.gov.ua/laws/show/543-2024-%D1%80#Text [in Ukrainian].
10. Cabinet of Ministers of Ukraine. (2024). On the redistribution of the volume of educational subvention from the state budget to local budgets in 2024 (Resolution No. 850-р, September 6). Retrieved from https://zakon.rada.gov.ua/laws/show/850-2024-%D1%80#Text [in Ukrainian].
11. Cabinet of Ministers of Ukraine. (2024). On the redistribution of the volume of educational subvention from the state budget to local budgets in 2024 (Resolution No. 1166-р, November 26). Retrieved from https://zakon.rada.gov.ua/laws/show/1166-2024-%D1%80#Text [in Ukrainian].
12. Cabinet of Ministers of Ukraine. (2024). On the redistribution of some state budget expenditures provided for the Ministry of Education and Science for 2024, the distribution of the educational subvention reserve from the state budget to local budgets in 2024 (Resolution No. 1324-р, December 26). Retrieved from https://zakon.rada.gov.ua/laws/show/1324-2024-%D1%80#Text [in Ukrainian].