Executive Summary

The study analyzes the use of Ukraine Facility funds in 2024 to improve access to safe and high-quality education. Fiscal Center conducted a step-by-step collection, systematization, and verification of data on the financing of educational measures through state subventions, additional grants, and co-financing from local budgets to demonstrate the real impact of these resources on schools, students, and communities within the framework of indicators 7.12 and 7.13 of the Ukraine Plan for 2024–2027.

The research methodology was based on a combination of analysis of reports from the State Treasury Service of Ukraine (OpenBudget portal), open data from E-data, public procurement information, as well as the results of public information requests to fund managers and government authorities. Within the subventions, 36,018 payments totaling UAH 6.6 billion were verified, including UAH 4.9 billion from Ukraine Facility funds and nearly UAH 1.7 billion in local co-financing. Within the additional grant (covering shelter arrangements and the purchase of school buses), 309 payments totaling UAH 447 million were verified, of which UAH 408 million was grant funding and UAH 39 million was co-financing.

The analysis showed that in 2024, UAH 14.1 billion was allocated for the education component of the Ukraine Facility. Of this amount, UAH 7.1 billion was utilized (approximately 50% of the plan). The highest implementation rates were observed in the establishment of vocational education training and practical centers (96%), New Ukrainian School (NUS) initiatives (92%), and the purchase of school buses (91%). The lowest performance was recorded in shelter arrangements (26% overall), with significant variation depending on the financing mechanism: subventions – 55%, additional grants – 7%.

The study also identified methodological and accounting factors affecting the correct interpretation of open data, including discrepancies between treasury reports and local budget reporting, the return of funds related to violations in previous periods, and payments made through bank accounts outside the treasury system, among others. The findings highlight the need to improve budget planning, coordination, and monitoring mechanisms for the implementation of education projects under the Ukraine Facility, as well as to enhance transparency and standardization of data on the use of international assistance at both state and local levels.

This study is the result of a detailed analysis of collected information and serves as an equivalent of a financial audit conducted by an independent analytical center. Its findings can be used by local governments, state authorities, and donor organizations to improve the efficiency of managing the development of Ukraine’s education system.