THE FEATURES OF PROVIDING OF MEDICAL SUBSIDIES IN UKRAINE
Journal Title: Право та інновації - Year 2016, Vol 2, Issue 14
Abstract
Problem setting. According to article 96 of the Budget Code of Ukraine, subvention is one of the types of interbudgetary transfers that may be provided from the State budget to local budgets and between the local budgets. The peculiarity of subventions is exclusive purposive character; the funds can be only used for a specific purpose. So, one of the subventions that can be provided from the State budget of Ukraine to local budgets is medical subsidy. It should be noted that this type of subsidy is newish for Ukraine. For the first time in the Law of Ukraine «On amendments to the Budget code of Ukraine (concerning the reform of intergovernmental fiscal relations) from Dec. 28 2014 No. 79‑VIII [4] was introduced the educational, medical subsidy, the subvention for training workers etc. Now in the budgetary law science there are no researches concerning the order and conditions of granting of such subventions. In this regard, consideration of features of medical subsidy provision is the aim of the article. Analysis of recent research. Some issues connected with regulation of intergovernmental fiscal relations in Ukraine and the provision of inter-budgetary transfers were researched by I. S. Volokhova, O. O. Dmytrik, O.A. Muzyka-Stefanchuk and others. The main body. Medical subsidy is directed to the expenditures of local budgets specified in paragraph 3 of part 1 of article 89 and clause 3 of part 1 of article 90 of the Budget Code of Ukraine. Also, funds from the granting of the specified grants can be used for financing of current and capital expenditures of health care institutions, subject to the requirements established by the budget legislation. The article also reflects the subjective part of the medical subsidy. Conclusions. It is proposed to outline such features of the medical subsidy: 1) subjective component ‒ the Ministry of Health, relevant local budgets and the State Treasury of Ukraine; 2) targeted use of funds ‒ financing of current expenditures of the medical institutions; capital expenditures of such institutions (if the current expenditures for the budget period and the absence of overdue budget debt on the protected expenditures of health institutions provided in full requirements due to medical subsidy); optimizing the network of health care institutions; 3) a reserve of a fixed size and the usability for unexpected expenses; 4) Fund balances within the subsidy at the end of the budget period are stored in the accounts of the appropriate local budget (which was provided with this subsidy); 5) the amount of subvention determined in the Law of Ukraine on the State budget for the relevant year; 6) the term of funds transfer ‒ twice a month, but no later than 10 and 25 dates.
Authors and Affiliations
A. S. HLUSENKO
Keywords
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