FEATURES OF ACCOUNTING AND ANALYSIS OF THE STATE REAL PROPERTY OF HIGHER EDUCATION INSTITUTIONS UNDER THE MARTIAL LAW IN UKRAINE

The purpose of this article is to determine the state of material and technical support of the higher education institutions (HEIs) managed by the Ministry of Education and Science of Ukraine in the context of the armed aggression of the russian federation in Ukraine. The information base for the analytical research was based on the legal acts regulating the accounting of property under martial law, instructions, methodological recommendations, information from the Automated System "Legal Entities", and open data from the Unified State Electronic Database on Education. In the course of the study, the authors identified the subjects of education and science involved in the formation of the Unified Register of State Property administered by the Ministry of Education and Science of Ukraine; systematized and built a scheme of information flows between subjects; improved and optimized the procedure for users of the HEIs to generate quarterly reports; outlined the risks arising from the military aggression of the russian federation against Ukraine and affecting the process of accounting for state property and its integrity, accuracy, and completeness of information in the database. The calculated indicators make it possible to estimate by region the number of academic buildings and dormitories, their total area and the residual value of state real estate remaining in the temporarily occupied territories. The HEIs that have provided shelter to temporarily displaced institutions from the occupied territories and areas of hostilities are also identified. The article presents information on the number of higher education students who studied at temporarily displaced institutions at the cost of the budgetary funds and under contract as of October 1, 2021, and 2022, by region. The subject of further research should be the development of methodological principles for monitoring and verification of the main indicators of the Automated System "Legal entities"; improvement of data collection and processing technology; creation of a reliable system for notifying responsible persons about detected errors in reports and their correction in the information base as soon as possible; ensuring the sustainability of the information system under martial law in Ukraine.