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.
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