Excluding the market mechanism allows the state for allocating public funds to finance educational tasks. Responsible for the quality of educational services offered are mainly the units of local self-government that are assigned funds to realize this aim within the frames of the educational part of general subvention. However, the basic indicator of decentralization of competencies is the principle of adequacy of financial means and the tasks assigned. The aim of the paper is to highlight the defects in the construction of the educational part of the general subvention that make it virtually impossible to prove the realization of the principle of the adequacy of means to the tasks assigned.

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