[:uk]Certain issues regarding the provision of subsidies from the state budget to local budgets for the provision of meals for students in primary classes of general secondary education institutions in 2024.[:]

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The Cabinet of Ministers of Ukraine adopted the resolution dated October 4, 2024, No. 1145, which regulates the provision of a subsidy from the state budget to local budgets for ensuring meals for students in primary classes of general secondary education institutions in 2024.

Key provisions of the resolution:

1. Approval of the Procedure and Conditions for Providing the Subsidy: The Procedure and conditions governing the mechanism for providing the subsidy in 2024 have been approved. This is done in accordance with part two of Article 97 of the Budget Code of Ukraine.
2. Distribution of the Volume of the Subsidy: The distribution of the volume of the subsidy among local budgets has been carried out according to the appendix to the resolution. This is done in accordance with Article 49 of the Law of Ukraine “On the State Budget of Ukraine for 2024”.
3. Amendments to Previous Regulatory Acts: Amendments have been made to the resolution of the Cabinet of Ministers of Ukraine dated March 24, 2021, No. 305, which concerns the norms and procedures for organizing meals in educational institutions and children’s health and recreation institutions.
4. Amendments to the State Budget Schedule: The Ministry of Finance has been instructed to make changes to the state budget schedule related to the distribution of the volume of the subsidy.
5. Analysis of the Effectiveness of Subsidy Distribution: The Ministry of Education and Science must conduct an analysis of the effectiveness of the subsidy distribution within one month and provide the relevant information to the Ministry of Finance.
6. Possibility of Subsidy Redistribution: If necessary, based on the results of the analysis, the Ministry of Education and Science may submit proposals for the redistribution of the subsidy considering the updated number of students as of October 1, 2024.

Procedure and Conditions for Providing the Subsidy (Appendix to the Resolution):

1. Purpose of the Subsidy: The subsidy is intended to provide one-time hot meals for students in primary classes of general secondary education institutions of communal ownership (primary schools, gymnasiums, lyceums).
2. Forms of Organizing Meals: Meals may be organized:
   • Independently by the educational institution (by staff included in the staffing schedule).
   • Through service providers for meals (catering or outsourcing).
3. Expenditures Covered by the Subsidy:
   • Purchase of food products (if meals are organized independently).
   • Payment for catering or outsourcing services (if meals are provided by service providers). In this case, the subsidy covers no more than 70% of the service cost.
4. Conditions for Using the Subsidy by Local Government Bodies:
   • The educational process is organized in a full-time or mixed format.
   • Meals meet established norms and requirements of sanitary legislation.
   • The cost of meals per student in primary classes does not exceed the cost for students in grades 5–11 (12).
   • The type of meal (breakfast or lunch) is determined depending on the organization of education (in case of changes).
5. Restrictions on the Use of the Subsidy: It is prohibited to allocate funds for the purchase of goods, works, and services that are not directly related to ensuring meals for students.
6. Redistribution of the Subsidy:
   • Local councils may redistribute the subsidy among educational institutions within the local budget.
   • They may transfer the subsidy funds to other local budgets as interbudgetary transfers.
7. Additional Sources of Funding: International technical assistance and other sources not prohibited by legislation may supplement the funding for student meals.
8. Procurement and Payment Procedure:
   • The procurement of goods and services is carried out in accordance with the established legislative procedure.
   • Advance payment is allowed in accordance with the legislation.
9. Reporting and Control:
   • Regional and Kyiv city state (military) administrations submit a report to the Ministry of Education and Science on the use of the subsidy by the 10th of each month.
   • The Treasury informs the Ministry of Finance and the Ministry of Education and Science monthly about the amounts of allocated funds.
   • The Ministry of Education and Science submits consolidated information to the Ministry of Finance by the 20th of each month.

Amendments to the Resolution of the Cabinet of Ministers of Ukraine dated March 24, 2021, No. 305:

1. Updating Nutrition Standards: Changes have been made to the nutrition standards, including the addition of Appendix 9-1, which establishes consumption norms for the main groups of food products for organizing one-time meals (lunch) in educational institutions.
2. Provision of Free Meals: It has been clarified that students in primary classes are provided with free one-time meals (breakfast or lunch) regardless of their preferential category or form of education.
3. Characteristics of Meals: It has been clarified that the type of meal (breakfast or lunch) may be chosen depending on the organization of the educational process, particularly in the case of studying in two shifts.

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