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

Main provisions of the resolution:

1. Approved the Procedure and Conditions for Providing Subsidies from the state budget to local budgets for ensuring meals for students of primary classes in 2024. This was done in accordance with part two of Article 97 of the Budget Code of Ukraine.
2. The volume of the subsidy has been distributed among local budgets according to the annex to the resolution, in accordance with Article 49 of the Law of Ukraine “On the State Budget of Ukraine for 2024”.
3. Amendments have been made to the resolution of the Cabinet of Ministers of Ukraine dated March 24, 2021, No. 305 “On the Approval of Standards and Procedures for Organizing Meals in Educational Institutions and Children’s Health and Recreation Institutions.” These amendments are attached to this resolution.
4. The Ministry of Finance is instructed to ensure the introduction of changes to the state budget schedule related to the distribution of the subsidy.
5. The Ministry of Education and Science must conduct an analysis of the effectiveness of the subsidy distribution within one month and submit the relevant information to the Ministry of Finance.
6. Based on the analysis, if necessary, the Ministry of Education and Science should submit proposals to the Cabinet of Ministers of Ukraine regarding the redistribution of the subsidy volume taking into account the updated number of students as of October 1, 2024.

Procedure and Conditions for Providing Subsidies:

1. Purpose of the subsidy: to provide one-time hot meals for students of primary classes in educational institutions of communal ownership (primary schools, gymnasiums, lyceums).
2. Main administrator of funds: Ministry of Education and Science of Ukraine.
3. Methods of providing meals:
   • By the educational institution independently (through employees included in the staff schedule).
   • Through service providers for meals (catering or outsourcing).
4. Financing of expenditures:
   • Purchase of food products – if meals are provided by the educational institution independently.
   • Payment for catering or outsourcing services – if meals are provided by third-party organizations.
5. Funding limitations: when using catering or outsourcing, the subsidy covers no more than 70% of the service cost.
6. Conditions for the use of the subsidy by local self-government bodies:
   • The educational process is organized in the full-time format or in a combination of full-time and distance formats.
   • Meals for students comply with sanitary legislation and legislation on food safety and quality.
   • The cost of meals per one student of primary classes does not exceed the cost of meals for students of grades 5-11 (12).
   • The type of meal (breakfast before 12:00 or lunch after 12:00) is determined based on the organization of learning (for example, in two shifts).
7. Prohibition on the use of funds: the subsidy cannot be used for the purchase of goods or services not directly related to the meals for students of primary classes.
8. Powers of local councils:
   • Redistribution of the subsidy among educational institutions to ensure complete coverage of meals.
   • Transfer of subsidy funds as an inter-budget transfer to other local budgets.
9. Additional sources of funding: international technical assistance and other sources not prohibited by law may be used for additional funding of student meals.
10. Procurement of goods and services: carried out in accordance with the legislation on public procurement.
11. Advance payment: may be made in accordance with the procedures provided by law.
12. Financial procedures: The Treasury transfers the subsidy in accordance with established procedures, accounting and reporting are carried out in accordance with the law.
13. Reporting:
    • Regional and Kyiv City State Administrations shall submit a report on the use of the subsidy to the Ministry of Education and Science by the 10th of each month.
    • The Treasury shall inform the Ministry of Finance and the Ministry of Education and Science about the amounts transferred by the 15th of each month.
    • The Ministry of Education and Science shall submit consolidated information on the use of the subsidy to the Ministry of Finance by the 20th of each month.

Amendments to the Nutrition Standards:

1. Adjustment of standards: changes related to the organization of meals in educational institutions have been made to resolution No. 305 dated March 24, 2021.
2. New annex: annex 9-1 has been added, which establishes consumption standards for the main groups of food products for organizing one-time meals (lunch) in educational institutions for a five-day stay.
3. Clarifications in the Procedure for Organizing Meals:
   • Clause 4 states that students of primary classes are provided with free one-time meals (breakfast or lunch) regardless of their privileged category, educational shift, or frequency of meals.
   • Clause 16 has been amended regarding the possibility of choosing between breakfast and lunch depending on the organization of learning.

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