Anonymised PBF deviation categories for Ukraine’s higher education institutions (2020-2023)

This file reports within-year divergence between performance-based funding (PBF) projections and disbursed public funding for anonymised higher education institutions (HEIs) in Ukraine across four reference years (2020-2023). Deviations are expressed as categorical indicators based on relative differences between actual disbursements and PBF allocations. Absolute values are omitted to prevent reconstruction of non-public disbursement data when combined with publicly available PBF tables.The dataset covers 151 anonymised HEIs (U001-U151). U120 has no deviation data because actual disbursement data were unavailable for the relevant years; it is retained in the identifier sequence for consistency with the main dataset.For 2023, execution deviations are assessed relative to the last available PBF benchmark (2022), as the PBF allocation mechanism was not applied in that year.File included• PBF_deviation_categories_anonymised.xlsx — anonymised categorical deviation indicators by HEI and year.Variables• university – anonymised code of HEIs (U001-U151)• 2020 fact-PBF deviation – categorical deviation indicator for 2020• 2021 fact-PBF deviation – categorical deviation indicator for 2021• 2022 fact-PBF deviation – categorical deviation indicator for 2022• 2023 fact-2022 PBF baseline – categorical deviation indicator for 2023, computed relative to the 2022 PBF baselineCategory labels• Large shortfall – below −15%• Moderate shortfall – −15% to −5%• Near PBF – −5% to +5%• Moderate overshoot – +5% to +15%• Large overshoot – above +15%Data sources• Actual disbursements (fact): obtained from the Ministry of Education and Science of Ukraine via a public information request. Source: Report on the Receipt and Use of General Fund Expenditures (form N 2d), programme classification code 2201160 ‘Training of personnel by higher educational institutions of III and IV levels of accreditation and ensuring the activities of their practice bases’, expenditure code 2282 ‘Specific measures for the implementation of state (regional) programmes not classified as capital measures” (expenditures not classified as capital expenditures)’• PBF planned allocations (plan): publicly available on the Ministry of Education and Science of Ukraine website. For each year, the relevant field is the total PBF funding volume for the HEI, net of: (1) funding for social benefits and other expenditures; and (2) reserve funding, except for adjustments to the maximum and minimum ceilings relative to the previous year.Suggested citation:Suprun, K. (2026). Anonymised PBF deviation categories for Ukraine’s higher education institutions (2020-2023) [Data set]. Figshare. https://doi.org/10.6084/m9.figshare.31916331