Introduction. The construction (reconstruction), modernization, renewal and operation of infrastructure facilities aimed at meeting the basic needs of the population are of a strategic nature, as they cover the transport sector, housing and communal services, education, healthcare and other areas of the national economy. Not only the efficiency of industry and agricultural production, but also the proper level of people's life development and the country's defense capability depend on the coordinated operation of the engineering and transport infrastructure.
During the large-scale military aggression of the Russian Federation against Ukraine, infrastructure facilities became one of the key areas that were subjected to the largest attacks by the aggressor, and accordingly, these facilities suffered the greatest destruction, both in absolute and value terms.
In connection with the reorganization of the structure of the State Agency for the Restoration and Development of Infrastructure of Ukraine, which implements the state policy in the field of restoration and development of the country's infrastructure, its regional divisions, which are the Services for Restoration and Development of Infrastructure in the regions (hereinafter referred to as the Customer Service), as recipients or managers of lower-level budget funds, were entrusted with the functions of technical supervision, organization and conduct of procurement of works/services, preparation of the necessary project documentation, control over the implementation of the maritime and inland water transport, public road transport, urban electric transport, in the field of energy efficiency of buildings, as well as defense and special-purpose facilities and structures, measures to protect critical infrastructure facilities of the fuel and energy sector of critical infrastructure, development, construction, repair, arrangement, modernization and maintenance of border crossing points for road and rail transport and other works that are in In view of the above, improving the organizational structure of the Customer Service with regard to new functions and tasks, establishing clear and transparent rules for the formation of estimates for the maintenance of the Customer Service and determining the procedure for approving estimates with the management body is a key task to obtain a universal calculation mechanism that will ensure efficient and transparent use of budget funds.
Objective. Due to the optimization of the system of central executive authorities in accordance with the resolution of the Cabinet of Ministers of Ukraine [1] and the expansion of the functions and responsibilities of the State Agency for the Restoration and Development of Infrastructure of Ukraine, there is a need to revise the Methodological Guidelines [2]. There is an urgent need to optimize and determine the reasonable amount of funds for the Customer Service, which is also due to the introduction of new national standards for pricing in construction, which establish the procedure for determining the cost of construction works [4, 5]; optimization of the system of central executive authorities, namely, the changes that have taken place in the structure of the State Agency for the Restoration and Development of Infrastructure of Ukraine and its regional divisions, as well as the provision of new functions to them; introduction of the Concept of Reforming the system of state management of public roads.
The purpose of the study is to improve the methodology that determines the procedure for forming the estimate of expenditures for the maintenance of the Customer Service, optimize the overall structure of the Customer Service and formalize the process of administering the costs of its maintenance, ensure a unified approach to identifying and planning the financial resources necessary for the effective functioning of the Customer Service in the context of infrastructure projects, ensure transparency and efficiency of the use of financial resources during the implementation of works on restoration and development of infrastructure.
Materials and methods. The study analyzed the legal acts and regulations governing the functioning of the Customer Service for infrastructure restoration and development, as well as the new pricing rules [4, 5]. The methodology for estimating the costs of maintaining the Customer Service and determining the amount of funds for its maintenance during the performance of infrastructure restoration and development works is primarily based on the revision of the Resolution of the Cabinet of Ministers of Ukraine [1] and the substantiation of proposals for optimizing the structure of the Service as a customer of infrastructure restoration and development works in accordance with the requirements of legal acts, regulatory documents and taking into account the volume of infrastructure restoration and development works at the minimum allowable level.
Results. As a result of the study, an improved methodology for estimating the costs of maintaining the Customer Service was synthesized, which will allow to objectively and reliably determine the amount of funds for the maintenance of the Customer Service during the performance of infrastructure restoration and development works, taking into account the new functionality of the Customer Service and changes in the regulatory support for pricing in construction. Based on the improved methodology, the following Guidelines have been developed to be used for preparing estimates.
Conclusions. In practice, the Guidelines [9] will be used to justify the amount of funds for the maintenance of the Customer Service, which are included in Chapter 10 “Maintenance of the Customer Service and Engineering Services” of the consolidated estimate of the cost of new construction, reconstruction, repair and operational maintenance of public roads, as well as the cost of new construction, reconstruction, restoration, overhaul and modernization of infrastructure facilities. The developed methodological guidelines [9] will expand the regulatory framework of documents on infrastructure restoration and development and will be used in the preparation of projects and analysis of cost estimates for the maintenance of the Customer Service.