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.
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