Good day! Here is a brief overview of the order of the Cabinet of Ministers of Ukraine regarding the redistribution and allocation of the educational subvention.
1. **Essence of the order:** The document provides for the redistribution of state budget expenditures allocated to the Ministry of Education and Science for 2025. This includes reducing funding for student nutrition programs and additional payments to teachers, as well as increasing the reserve of the educational subvention for local budgets. Also, this order allocates this reserve among local budgets.
2. **Structure and main provisions:**
* The order consists of four clauses and an appendix.
* **Clause 1** provides for the redistribution of expenditures by reducing funding for two subventions (for student nutrition and additional payments to teachers) and increasing the reserve of the educational subvention.
* **Clause 2** determines the distribution of the educational subvention reserve among local budgets in accordance with the appendix to the order.
* **Clause 3** establishes that the use of educational subvention funds is carried out in accordance with a separate procedure and conditions determined by the Cabinet of Ministers of Ukraine.
* **Clause 4** obliges the Ministry of Finance to make appropriate changes to the state budget schedule.
* The appendix contains the distribution of the educational subvention reserve between regional budgets and the budget of the city of Kyiv.
3. **Main provisions for use:** The most important is the distribution of funds between local budgets, as this directly affects the financing of education at the local level. It is also important to take into account that the use of these funds must be carried out in accordance with a separate procedure and conditions established by the Cabinet of Ministers of Ukraine, which may determine specific directions and restrictions on the use of the subvention.
