The urgency of this topic is unmistakable and due to the fact that it is undergoing significant changes to date. Namely, the provision of a housing subsidy today has a new form. The article determines what kind of social assistance it offers, such as state aid for the payment of housing and communal services, discloses and justifies the procedure for receiving citizens of this type of state social assistance provided by the state, which cares for the needy citizens and their family members. Article 46 of the Constitution of Ukraine specifies the right of a person to social protection at the expense of budgetary funds. In accordance with the Law of Ukraine “On Housing and Communal Services”, adopted in 2017 by the Verkhovna Rada of Ukraine, it noted that the benefits and subsidies for the payment of housing and communal services from January 1, 2019 are paid to the consumer in cash and in the manner determined by the Cabinet of Ministers of Ukraine. The important issue, in this case, is that such assistance for the payment of housing and communal services should have targeted use and was directed specifically to pay for such services. The article analyzes the Resolution of the Cabinet of Ministers of Ukraine No. 1176 in which we can see the mechanism of the targeted use of budgetary funds provided by the state to provide subsidies to the population. Therefore, a fair decision is that if the family has conscientiously referred to the use of residential communications and saved energy resources, water, heat energy, gas, by the results of the heating season, it can use at its own discretion and for its own purposes the balance of funds remaining as a result of economical use and savings of housing the subsidy that is on her account. Such a form of savings is interesting primarily for the family itself, which should stimulate an individual, who has a right to receive such a subsidy, reasonable and rational use of residential communications provided by the state. From 2019, subsidies were provided to citizens for the payment of housing and communal services in cash in two models of monetization, which operate simultaneously: 1) transfer of funds at the central level to a bank account in state bank “Oschadbank” with a special regime of use, followed by their referral for payment of housing and communal services; 2) the provision of housing subsidies in cash directly to the recipient. It reveals an understanding of monetization the concept. Monetization is a process of transition from the transfer of subsidies in the cashless form to the accounts of providers of housing and communal services to the provision of subsidies to citizens in cash. The purpose of such monetization is to create a transparent mechanism for providing housing subsidies and to encourage citizens to make economical, reasonable consumption. It is determined that today two models of monetization are introduced: cashless money form and cash form. Upon receipt of any information related to the appointment of a housing subsidy, the recipients of the subsidy should apply to the social protection bodies of citizens.
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