DOI: 10.36172/EKONOMISTI.2024.XX.03.SHAINIDZE 

Summary

State financing of higher education occupies an important place in the public good created by the state for the population of the country. It ensures the constitutional right of a person - to receive higher education with state financing. Budgetary funds spent by the state in financing higher education affect various directions of socio-economic development of the country. In the mentioned process, great importance is attached to the correct determination of funding directions and the achievement of results.

State funding programs for higher education in Georgia are reflected both in the state budget and in the republican and municipal (local) budgets of the Autonomous Republic. Funding objectives are defined in the respective programs, and the achieved results are reflected in the budget performance reports.

It is important to note that from 2013 to 2022, the amount of funding for higher education in the state budget increased every year, while the expenditure part was completed in excess.

Exceeding the spending part in the higher education state funding program is due to the state training grant and the increase in the number of students funded on priority educational programs. In addition, in the above mentioned part, the plan was over-executed at the expense of the incomplete implementation of the plan of other sub-programs of the budget program (post-secondary education in the field of education, financing of support services in the field of education, other unclassified activities in the field of education).

Therefore, in the annual reports on the performance of the state budget, the achieved results of the higher education financing programs are reflected only in quantitative indicators (the number of funded students) and do not take into account the evaluation of the results by qualitative criteria, in addition, the same information is presented in different numbers in the reports according to the years, which does not provide the general information determined by the budget projects. allowing for a thorough assessment of the achievement of goals. In addition, it is important to reflect the achievable goals and expected results in the budget programs, not in general, but taking into account qualitative and quantitative (countable) criteria. The mentioned approach will allow the structure implementing the program to really assess the state of achieving the planned goals, analyze the factors hindering their incomplete implementation, identify specific reasons and take them into account when planning the next year's budget.