Cabinet of Ministers of Ukraine Order No. 591-r dated June 17, 2026, approves the specific allocation of educational subvention funds among local budgets. These financial resources are allocated from the special fund of the State Budget exclusively for the purpose of creating a modern educational space in the current year. The document serves as a technical instrument for implementing the budget appropriations defined by the Law of Ukraine “On the State Budget of Ukraine for 2026”.
**Structure and Main Provisions:**
The Order consists of two items and a detailed annex. The first item establishes the legal basis for the allocation of funds, referring to the Budget Code and the relevant law on the State Budget. The second item instructs the Ministry of Finance to make the corresponding amendments to the State Budget schedule for the actual transfer of funds. The annex contains a list of specific local budgets (regional, city, settlement, and rural territorial communities) indicating the precise amounts of the subvention in thousands of hryvnias. Since this act directly regulates budget expenditures and the distribution of state funds, it holds the status of ****.
**Important Aspects for Use:**
1. **Purpose:** The funds have a strictly limited use — the creation of a modern educational space. Using these funds for other needs constitutes a budget violation.
2. **Targeting:** The Order serves as the basis for receiving funds only by those communities that are explicitly specified in the annex. The total amount of the allocation is 459,353.145 thousand hryvnias.
3. **Budget Process:** For local authorities, this document serves as the basis for introducing amendments to their own budgets (local budget decisions) regarding the increase of revenues and expenditures of the special fund, which allows for initiating procurement procedures or implementing projects for the modernization of educational facilities.
