АВТОМАТИЗАЦІЯ ЗБОРУ ТА АНАЛІЗУ ЗВІТНОСТІ ШКІЛ ІЗ ВИКОРИСТАННЯ КОШТІВ ДЕРЖАВНИХ ОСВІТНІХ СУБВЕНЦІЙ

The availability of reliable educational statistical, administrative, and financial information is a prerequisite for the development of effective educational policy. The importance of the reliability of educational management information has only increased since Russian military invasion of Ukraine in 2022. In these circumstances, a detailed analysis of the use of state educational subventions as the main budgetary instrument for financing education is needed. Increased transparency and automation of information gathering can be achieved by introducing an information system for collecting and analyzing school reports on the use of state educational subventions. Currently, such generalized information is collected by the State Treasury Service of Ukraine (STSU) starting from the level of the territorial community, but it is not available to educational managers. The purpose of this study is to formulate a methodology for developing information and analytical tools for automated collection and analysis of financial statements of general secondary education institutions using state educational subventions in order to increase transparency and efficiency of budget funds, create preconditions for the formation of reliable data, on the basis of which it will be possible to make informed financial and organisational decisions, evaluate their effectiveness at all levels of educational management. The article analyzes the existing reporting forms submitted by the general secondary education institutions (GSEI), and the regulatory framework for their submission. Improving the reliability and quality of the collected financial data can be achieved by developing and implementing an information subsystem (module) for automated gathering and analysis of this information from the level of GSEIs in the environment of the software and hardware complex "Automated Information Complex of Educational Management", which is already used by education managers. The requirements for such a module and its interaction with the already available information in the SHC AICOM and other state information systems are substantiated. It is shown that the optimal way is to organize automated collection of financial information from the level of general secondary schools. The implementation of the module will improve the information support of educational and financial managers, and will allow for a comprehensive solution to the issues of local education development.