IMPLEMENTATION OF FINANCIAL AUTONOMY OF EDUCATIONAL INSTITUTIONS: PRACTICES OF TERRITORIAL COMMUNITIES

Abstract

The article provides regulatory and legal accents of the main principles of state policy in the field of education in terms of organizational, academic, personnel and financial autonomy. The main aspects of the autonomy of institutions of general secondary education, which are given to educational institutions, are outlined: to implement the educational trajectories of education seekers, the educational program and the strategy of the educational institution; making independent and well-considered decisions of the educational institution in the provision of services for obtaining primary, basic secondary and specialized secondary education, which is ensured by the uniqueness and specificity of the educational institution; staffing with qualified personnel to provide high-quality educational services and effective personnel management; the financial capacity of the educational institution to implement the mission and development strategy of the educational institution. Emphasis is placed on the powers of the educational institution, which determine legal independence. The legal independence of an educational institution provides certain powers that regulate conducting innovative activities, having an independent balance sheet, acquiring property and non-property rights, etc. A step-by-step algorithm for the introduction of financial autonomy of educational institutions is given, in particular, the powers of the founder (the relevant local self-government body) and the educational institution are divided. Provided that the founder approves the decision to grant financial autonomy to subordinate educational institutions of the relevant territorial community, the educational institution makes a decision regarding the form of conducting financial and economic activities. Cases of implementation of financial autonomy in the education systems of Dnipro, Pavlograd and Baltic urban territorial communities are given. The education systems of the respective communities were analyzed. The education systems of the respective communities have a unique character. The introduction of financial autonomy of educational institutions of the respective territorial communities in each case has its own aspects: providing financial autonomy to all educational institutions of the community; making a decision on granting financial autonomy to educational institutions in part, taking into account the conducted analysis of the educational institution’s ability to realize financial autonomy; creation of communal institutions that carry out the financial and economic activities of educational institutions that do not have financial autonomy, or independent educational institutions with which agreements have been concluded on the provision of services for financing planning and accounting by a communal institution.