This \u0440\u0430\u0441\u043f\u043e\u0440\u044f\u0436\u0435\u043d\u0438\u0435 (order) of the Cabinet of Ministers of Ukraine is aimed at the internal reallocation of budget funds of the Ministry of Education and Science in 2026. The Government has decided to reduce development expenditures under the educational subvention program for local budgets by an amount exceeding 275 million hryvnias. These funds are reallocated to consumption expenditures for higher education institutions. The purpose of this reallocation is to ensure the financing of utility services and energy carriers in higher education institutions.<\/p>\n
The structure of the document consists of three items: the direct reallocation of funds between budget programs, the definition of the designated purpose of the increased expenditures, and the instruction to the Ministry of Finance regarding the introduction of corresponding amendments to the state budget schedule. The document is based on the provisions of the Budget Code of Ukraine, which allow for the reallocation of expenditures within the total volume of budget appropriations of the main spending unit.<\/p>\n
The most important aspect of the order is a clear mechanism for the use of the reallocated funds: they must be directed exclusively to the payment of utility services and energy carriers. Furthermore, the distribution of funding between specific higher education institutions must occur in proportion to their needs, with mandatory consideration of the actual cash expenditures of each institution for the previous year, 2025. This ensures targeted support and takes into account the real needs of universities in ensuring their operations.<\/p>\n