FINANCING THE PRESCHOOL EDUCATIONAL INSTITUTIONS FROM LOCAL BUDGETS

Subject, purpose of work. In modern conditions almost all pre-school education financing is carried out by local budgets. In recent years, the share of expenditures on pre-school education from local budgets has exceeded 99% of all the funds directed to provide pre-school education. In order to study the practice of financing the pre-school education in Ukraine thoroughly, further analysis should be concentrated on financing the pre-school education from local budgets. This will allow to find out the main problems of financial support of preschool education in details and understand the key disadvantages of using budget funds for pre-school education. Research Methodology. During the research the methods of empirical knowledge, grouping, comparison, analysis, synthesis, monitoring and graphical analysis have been used. Results. The paper analyzed the financing of pre-school education from local budgets in terms of general and special funds, considered the involving of voluntary donations, their advantages and disadvantages. The problems of local spendings on pre-school education have been found out and the reasons that cause them have been specified. Application field of results. The results of the study can be used by local financial authorities, pre school educational institutions, education departments of local state administrations and local councils, the Ministry of Education and Science of Ukraine. Conclusions. Practice of pre-school education has significant deficiencies that lead to considerable problems in the availability and quality of preschool education. This affects the implementation of important priorities of humanitarian development.