The group of economic includes: Kyiv National Economic University after named Vadym Hetman, Kyiv National University of Trade and Economics, Simon Kuznets Kharkiv National University of Economics, Odessa National University of Economics, Ternopil National University of Economics.
Polytechnics include: National Technical University «Kharkiv Polytechnic Institute», Dnipro State Technical University, Ternopil Ivan Puluj National Technical University, Lviv Polytechnic National University.
Classical universities: V. N. Karazin Kharkiv National University, Ivan Franko National Lviv University, Oles Honchar Dnipro National University, Kryvyi Rih National University, Vasyl Stefanyk Precarpathian National University, Uzhhorod National University.
The analysis was conducted for each university in terms of the ratio of general and special funds and in terms of the structure of expenditures for each of these funds.
The structure of expenditures on various funds and universities in the context of generalized articles was considered:
- (Salary) – salary (takes into account salary and accrual on it);
- (KP) – utilities (all utility payments);
- (SD) – maintenance and development, includes the following codes of economic classification of budget expenditures:
a) Code 2200 (except 2270–2276) including:
- Code 2210 – items, materials, equipment and inventory (cost up to UAH 7,200 including VAT);
- Code 2240 – current repairs, maintenance of computers, elevators, waste disposal services, etc.
b) Code 3000 – capital expenditures:
- Code 3110 – purchase of equipment and durable goods (worth more than UAH 7,200 including VAT);
- Code 3120 – capital construction;– Code 3130 – overhaul.
General conclusions on universities of all groups: the ratio of expenditures from the special fund to general expenditures differs dramatically (18–70 %, or an average of 41.9 %) and, accordingly, the percentage of expenditures from the general fund in all expenditures of the university is within 30.3–82.5 %. It should be reminded that according to the report on the implementation of passports of budget programs for 2019, the amount of expenditures from the general fund was 61.26 %, while from the special fund – 38.74 %.