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    On the allocation of the subvention volume from the state budget to local budgets for the implementation of a public investment project to establish safe conditions (arrangement of shelters) in institutions providing general secondary education, including military (naval, military-sports) lyceums, lyceums with enhanced military and physical training, and in preschool education institutions in 2026

    Good day! Here is a brief overview of the provided order of the Cabinet of Ministers of Ukraine:

    1. **Essence of the Law:** This act defines the distribution of subvention from the state budget to local budgets for 2026. The funds are directed to the implementation of a public investment project for the arrangement of safe conditions, namely shelters, in institutions of general secondary and preschool education, including military lyceums.

    2. **Structure of the Law:** The order consists of two parts:
    * The main part, which defines the procedure for the distribution of subvention in accordance with the Budget Code of Ukraine and obliges the Ministry of Finance to make appropriate changes to the schedule of the state budget.
    * An annex containing a list of local budgets and the amounts of subventions allocated to them.

    3. **Key Provisions:** The most important thing for the use of this order is the annex, which indicates the specific amounts of subventions for each local budget. Local self-government bodies must take these amounts into account when planning and implementing measures for the arrangement of shelters in educational institutions.

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