What money is allocated for the kindergarten? Features of budget financing of preschool education in the Russian Federation Keeping a child in kindergarten

What is parental fee for kindergarten?

Federal Law of December 29, 2012 N 273-FZ “On Education in Russian Federation" (hereinafter referred to as Law No. 273-FZ) provides that a preschool educational organization has the right to carry out:

a) functions of providing free and publicly available preschool education;

b) and the functions of supervising and caring for children in organizations engaged in educational activities.

Providing state guarantees for the implementation of the rights to receive public and free preschool education in municipal and state preschool and general education organizations, as well as financial support for obtaining preschool education in private preschool and general education organizations is referred to the powers of state authorities of the constituent entities of the Russian Federation (clauses 3 and 6 of paragraphs 1 Article 8 of Law No. 273-FZ). The specified powers in relation to private educational organizations make it possible to fully compensate for the costs of families with children to receive preschool education in these educational organizations within the limits of the federal state educational standard.

Creating conditions for the supervision and care of children in organizations carrying out educational activities is attributed to the powers of the founders (state authorities of the constituent entities of the Russian Federation and local governments of municipal districts and urban districts) of the relevant organizations (clause 5, part 1, article 8 and clause 3, part 1, article 9 of Law No. 273-FZ).

Supervision and care of children in organizations engaged in educational activities is inherently an activity that replaces the functions and responsibilities of parents in caring for children. Thus, parents are responsible for the upbringing and development of their children. They are obliged to take care of the health, physical, mental, spiritual and moral development of their children (Part 1 of Article 63 Family Code RF).

Thus, parents cannot escape the burden of bearing the costs of maintaining children (child care and supervision), including in educational organizations. This position was confirmed by the Constitutional Court of the Russian Federation (resolution Constitutional Court Russian Federation dated May 15, 2006 N 5-P).

Taking this into account, for the supervision and care of a child, the founder of an organization carrying out educational activities has the right to set the fee charged to parents (legal representatives) and its amount. This fee is called parental fees (Part 2, Article 65 of Law No. 273-FZ).

Supervision and care of children is carried out by organizations engaged in educational activities on the basis of an agreement on the provision of relevant services between the parents (legal representatives) of the child and the organization.

When establishing the amount of parental fees for childcare and supervision, it should be borne in mind that parental fees are not allowed to include expenses for the implementation of educational program preschool education, as well as expenses for the maintenance of real estate of state and municipal educational organizations implementing the educational program of preschool education (Part 4 of Article 65 of Law No. 273-FZ).

This is due to the fact that provision of state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational and general education organizations through the provision of subventions to local budgets, including the cost of wages, the purchase of textbooks and teaching aids, teaching aids, games, toys ( excluding expenses for the maintenance of buildings and payment for utilities), in accordance with the standards determined by the state authorities of the constituent entities of the Russian Federation, is referred to the powers of the constituent entities of the Russian Federation (Clause 3, Part 1, Article 8 of Law No. 273-FZ).

In an autonomous institution, the founder determined the amount of parental fees for maintaining a child in a preschool educational institution in the amount of 1,778 rubles. The founder allows these funds to be used only for feeding children. In Resolution No. 5593 of November 6, 2015 of the Administration of the urban district of the city of Bor Nizhny Novgorod region it is said that parental fees can be used in addition to the funds planned in the budget for the corresponding year to pay expenses, based on the list of expenses established by the Government of the Russian Federation. Where can I find this list? Everywhere it is said that parental fees go towards maintaining the child in a preschool educational institution. What is meant by the word “Maintenance” of a child in a preschool educational institution. What else besides paying for meals can be paid from the parental fee?

Answer

A specific list of expenses covered by parental fees is established by the founder, taking into account the restrictions set forth in Part 4 of Art. 65 of the Education Law. The Government of the Russian Federation does not establish a list of such expenses.

The list of costs included in the financial support for caring for children in preschool educational institutions at the expense of the corresponding budget is determined by the authorities of the constituent entity of the Russian Federation (local government bodies).

Attention:

A model methodology for calculating standard costs for the provision of childcare services in educational organizations was proposed by the Ministry of Education and Science of Russia in a letter dated October 17, 2014 No. NT-1153/08 “On the amount of fees charged to parents (legal representatives) for supervision and care for the children."

According to the Russian Ministry of Education and Science, standard costs for the provision of supervision and care services should include the cost of wages and accruals for the remuneration of workers who ensure the creation of conditions for supervision and care, incl. delivery and storage of food products, food preparation (cooks, drivers, loaders, storekeepers, auxiliary workers, wardrobe maids, laundry workers, etc.).

The standard costs established by state authorities of the constituent entities of the Russian Federation (local governments) for the provision of state (municipal) services for the supervision and care of children in preschool educational institutions must cover:

  • costs for the purchase of food products, consisting of the cost of the daily diet of one child in accordance with established standards SanPiN 2.4.1.3049-13 "Sanitary and epidemiological requirements for the design, maintenance and organization of the operating mode of preschool educational organizations", approved. Resolution of the Chief State Sanitary Doctor of the Russian Federation dated May 15, 2013 No. 26;
  • other expenses associated with the purchase of consumables used to ensure that pupils comply with the daily routine and personal hygiene.

The directions for spending parental fees are determined by the founder of the preschool educational institution, taking into account the targeted nature of collecting parental fees - for food, household services for children, ensuring their compliance with personal hygiene and daily routine.

Attention:

State (municipal) preschool educational institutions do not have the right to spend funds received as parental fees on the implementation of the educational program of preschool education, as well as on the maintenance of real estate (Part 4, Article 65 of Federal Law No. 273-FZ).

Please note that the above act of the Ministry of Education and Science is advisory in nature; a specific list of expenses covered by parental fees is established by the founder, taking into account the restrictions enshrined in Part 4 of Art. 65 of the Education Law. The list of such expenses has not been approved at the level of the Government of the Russian Federation.

Current now:


Considering that the basic rules of behavior, as well as other skills, are acquired at an early age for the purpose of initial socialization and inclusion in society, in the 60s, in the 19th century, a preschool education system was created, expressed in the same nurseries and kindergartens.

commercial enterprises

In particular, in

Also in accordance with Part 5 of Federal Law No. 273

letter No.DL-101/08

In particular, monthly maintenance

What does the cost depend on?

at the expense of parental fees

Wherein in commercial nurseries

Payment amount

parental fee

On average, caring for and educating a child costs parents monthly in the range from 4,000 thousand to 6,000, and based on payment per day from 130 to 200 rubles, but the agreed amounts for kindergarten fees apply only to government institutions; in commercial prices, prices are several times more expensive, namely from 200 to 2000 dollars.

Regional features

In particular

on average for the Russian Federation varies from 4,000 thousand to 6,000 rubles, which is only relevant

At the moment, in the Russian Federation there is an increase in the demographic level as a result of a number of legislative steps that are aimed at protecting motherhood and creating the most favorable conditions for the birth and upbringing of children.

Moreover, due to the increase in the number of newborns, social sphere was not properly prepared for such a development of events, as a result of which there was a colossal shortage of children's places in nurseries, which inevitably led to an increase in the cost of kindergarten services.

Legislative regulation of the issue

Considering that the basic rules of behavior, as well as other skills, are acquired at an early age for the purpose of initial socialization and inclusion in society, in the 60s a system of preschool education was created in the USSR, expressed in the same nurseries and kindergartens.

At the same time, the specified institutions were intended not so much for the convenience of parents, who had in mind labor activity They could not look after children during the working day, but for the development of children and their adaptation in society, as well as for teaching the initial skills of assimilating information with subsequent preparation for receiving an education within the framework of school classes.

Naturally, during the Soviet era, the preschool education system was unified, that is, all the little ones were accepted into nurseries under the same conditions, had almost the same diet for several years, and were also trained according to a development program approved by the high level.

But over time everything has changed, funding state kindergartens remained at the Soviet level, however, as did the level of services, while commercial enterprises, after receiving the appropriate license, were able to offer a wider range of services, including the use of various newfangled techniques early development, and an individual approach to each child.

Of course, the formation of commercial preschool educational institutions has to some extent made it possible to solve the problem of the shortage of children's places, but the pricing policy turned out to be so diverse that the question arose as to how legitimately the cost of preschool education services is formed. Meanwhile, the price of the issue is regulated, and at the legislative level.

In particular, in Order of the Agency of Scientific Organizations No. 9n a tariff has been established for the maintenance of a child per month in the context of regional preschool educational institutions, taking into account the age of the child, but only in relation to government agencies, but commercial pricing policies are set in proportion to the costs incurred.

Also in accordance with Part 5 of Federal Law No. 273 parents who enrolled their children in a state preschool institution are also entitled to , which were transferred to the account of the preschool educational institution as part of the monthly payment. For example, for the first child the deduction is 20%, for the second - 50%, and for the third and subsequent children - 70%. At the same time, in order not to recalculate and return money to the parents’ account on a monthly basis, the visit fee is initially calculated taking into account compensation.

What is included in the payment and what is free?

In accordance with the Constitution, citizens of the Russian Federation, even at a young age, are guaranteed to receive education free of charge and in an accessible form.

But a kindergarten not only teaches and develops children, but also looks after them at the same time, and also provides the little ones with everyday services in the form of the same breakfasts and lunches, walks and sanitary services, not to mention developmental activities and the initial stage of adaptation in society .

That is why it was adopted at the legislative level decision to divide the service sector in two directions and establishing payment. In particular, in accordance with the explanations of the Ministry of Education and Science, enshrined in letter No.DL-101/08, all developmental classes, as well as initial training, in view of the norms defined by the Constitution of the Russian Federation, are provided free of charge, but household services are subject to payment.

In particular, monthly maintenance children consists of payment for the following services:

That is, for the same breakfasts and their preparation, as well as for cleaning groups and washing clothes, not to mention washing dishes and looking after the crumbs, parents are required to pay a fee, the amount of which for state preschool educational institutions is approved by local governments or federal legislation, and for commercial gardens bylaw.

At the same time, in pursuance of the norms of the stipulated Letter, the founders of kindergartens do not have the right to include in overall size fees, expenses for maintaining real estate, that is, the same payment for utilities or taxes, not to mention the wages of educators who carry out their activities within the framework of the constitutional rights of children through their education.

What does the cost depend on?

As a rule, public child care institutions offer a standard set of services and a development program approved by the Ministry of Education. While commercial nurseries can provide a wider range of services, in particular, the same early development programs, individual approach, special food, as well as interactive toys.

At the same time, in gardens that are on the balance sheet of the municipality, financing is provided only to cover current expenses, which imply payment of taxes and salary transfers employees, while other costs are already covered at the expense of parental fees, and even then within the limit approved by Order No. 9n. Accordingly, to finance household small things, such as detergents, colored paper for crafts or the same baby soap Unofficially, a so-called parent fund fee is charged.

Wherein in commercial nurseries parents are not burdened with additional costs for various little things in the form of washing powders and washcloths, given that the garden covers all the needs itself, while simultaneously increasing the payment. That is, in fact, a commercial institution can offer services to children at a higher level, but the costs for a comfortable stay of the child in the garden, alas, are not within the capabilities of all parents, given that the price in some cases is calculated in foreign currency.

It is worth noting one more nuance, namely quality of education provided . Government institutions operate on the basis of time-tested development programs approved by the Ministry of Education, while commercial kindergartens may use newfangled programs to attract customers that are not suitable for all children. Although in some institutions, on the contrary, only an individual approach to each child is used, which significantly increases the level of development of children in comparison with their peers.

That is, in fact, high fees for kindergarten do not guarantee the quality of preschool education provided, although the service will be provided at the highest level, while in state kindergartens it may not be the highest comfortable conditions, but educational programs have been tested by more than one generation for decades.

Payment amount

In accordance with Order No. 9n parental fee consists of the following components:

On average, child care and education costs parents monthly in the range from 4,000 thousand to 6,000, and based on payment per day from 130 to 200 rubles, but the agreed amounts for kindergarten fees apply only to government institutions, commercial prices are several times more expensive, namely from 200 to 2000 dollars.

Regional features

Naturally, each region has its own set based on the needs of the population and the cost of the food basket; accordingly, this price parameter is also used when calculating fees for the garden.

In particular monthly allowance amount crumbs are calculated in the following sizes:

In accordance with Order No. 9n, payment for the supervision and maintenance of children in preschool institutions on average for the Russian Federation varies from 4,000 thousand to 6,000 rubles, which is relevant only for state-issued gardens, and taking into account the compensation that is initially used when calculating payment, a smaller amount. At the same time, commercial gardens do not apply preferential payment policies; moreover, their services imply a cost of from 200 to 15 thousand dollars monthly.

for state gardens, and taking into account the compensation that is initially used when calculating payment, a smaller amount. At the same time, commercial gardens do not apply preferential payment policies; moreover, their services imply a cost of from 200 to 15 thousand dollars monthly.

About the amount of payment for a child’s stay in a preschool educational institution in Novosibirsk, see the following video:

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Course work

in the discipline "Budget planning"

Topic: “Planning budget expenditures for the maintenance of preschool institutions”

  • Introduction
  • 1. Composition and structure of budget expenditures for the maintenance of children's institutions
  • 2. Methods for planning budget expenditures for the maintenance of child care institutions
  • Conclusion
  • Bibliography

Introduction

Since the beginning of 2013, Russian kindergartens have lost funding from the federal budget for the first time in 85 years of their existence as state institutions. Their maintenance is now entirely the responsibility of local authorities.

Since 2015, compensation for parents' expenses for maintaining a child in kindergarten has been provided at the expense of the federal budget: 30% for the first child, 50% for the second and 70% for the third child.

However, these funds are not enough to solve problems with kindergartens. Problems arose in the mid-1990s, when “the network of preschool institutions degraded, collapsed or wasted.” According to Rosobrnadzor, in 2015 there are about 50 thousand kindergartens and nurseries in Russia. This is clearly not enough: according to the Institute of Social and Gender Policy, more than 40% of children preschool age have no way to get there. In total, 913 thousand children are on the waiting list for kindergartens. Those whose turn has come also do not receive preschool education at the proper level: almost half of kindergartens are overcrowded, in some of them the group occupancy reaches 138%.

The inability to send a child to kindergarten not only violates the constitutional right to accessible, free preschool education. Up to 40% of mothers find themselves faced with a dilemma - a child or a career, and are deprived of the opportunity to find a job. And single mothers, especially minors, abandon their children en masse, turning them into social orphans.

Parents know nothing about the economics of preschool education, and the state is doing everything to ensure that they continue to remain in the dark. According to the law on the division of powers with the regions, kindergartens were excommunicated from the federal budget and transferred to the municipal level, which does not have the funds to build new kindergartens and barely covers expenses. As a result, the consolidated budget (at all levels) allocates 25 thousand rubles per year or 2 thousand rubles per month per kindergarten child. This includes capital construction, nutrition, treatment and education. This means that kindergartens are still financed on a residual basis and they survive due to “extortions” from parents.

Voluntary-compulsory contributions significantly improve the situation of existing kindergartens, but a new kindergarten cannot be built on them.

Thus, the topic of the course work under consideration is very relevant, since the correct planning of expenses for the maintenance of preschool institutions determines how kindergartens will be equipped, their territories will be landscaped, the salaries of employees depend, and this is all interconnected with the general well-being of society and the entire state generally.

The purpose of the course work is to reveal the composition and structure of budget expenditures for the maintenance of preschool institutions and ways to improve the methods of their planning.

Coursework objectives:

1) determine the composition and structure of budget expenditures for the maintenance of child care institutions;

2) consider methods for planning budget expenditures for the maintenance of child care institutions;

3) determine ways to improve the methodology for planning expenses for the maintenance of preschool institutions.

Structurally course work consists of an introduction, three sections, a conclusion, and a bibliography.

1. Composition and structure of budget expenditures for the maintenance of preschool institutions

The concept of “network of preschool educational institutions"(preschool educational institution) can be defined as "a set of preschool educational institutions of equal status interacting with each other various types" That is, the network principle of organizing preschool educational institutions presupposes, first of all, a variety of types of these institutions with equality of legal, educational, financial status, as well as the possibility of organizing any additional mechanisms ensuring, for example, short-term stay of preschool children who do not attend kindergartens under control of teaching staff.

The standard regulation on a preschool educational institution establishes the following types of preschool educational institutions:

- kindergarten;

- general developmental kindergarten with priority implementation one or more directions development of pupils (intellectual, artistic - aesthetic, physical, etc.):

- a compensatory kindergarten with priority implementation of qualified correction of deviations in the physical and mental development of pupils;

- kindergarten for supervision and health improvement with priority implementation of sanitary and hygienic, preventive and health-improving measures and procedures;

- a combined kindergarten (a combined kindergarten may include general developmental, compensatory and health groups in different combinations);

- child development center - a kindergarten with the implementation of physical and mental development, correction and improvement of all pupils.

Thus, at present, a closed list of possible types of preschool educational institutions has been established, differentiated depending on the implemented areas of activity related to the need of students for certain services (health, intellectual, artistic and aesthetic, correctional, etc.).

Financing of educational institutions under the jurisdiction of the constituent entities of the Russian Federation and municipal educational institutions is carried out on the basis of federal standards and regulations of the constituent entities of the Russian Federation. These standards are determined for each type, type and category of educational institution per student, pupil, and also on another basis.

In the Budget Code of the Russian Federation, the normative form of financing is considered as the basis for the formation of budget costs. Thus, the Budget Code of the Russian Federation states that the competence of government bodies of the Russian Federation in the field of regulation of budget legal relations includes “the establishment of minimum state social standards, norms and standards of financial costs per unit of provided state or municipal services.” In accordance with the Budget Code of the Russian Federation, “the formation of budget expenditures at all levels of the budget system of the Russian Federation is based on uniform methodological foundations, standards for the minimum budgetary provision of financial costs for the provision of public services, established by the Government of the Russian Federation.”

Thus, the current legislation establishes:

Regulatory approach in the field of financing general education institutions;

A shared method of financing educational institutions, including preschool educational institutions (the municipality finances the costs of maintaining property, the subject of the Russian Federation - the costs of implementing general education programs in the form of a subvention).

The proposed shared regulatory financing of preschool educational institutions is carried out as follows.

State authorities of the constituent entities of the Russian Federation, planning the budget for the next period, determine the regulatory need for funds to finance the implementation of educational services of preschool educational institutions. These funds are legally assigned to municipalities for preschool educational institutions through the volume of subventions and subsidies. They are brought to institutions by municipalities on a regulatory basis. It is possible to finance a preschool educational institution by a constituent entity of the Russian Federation on the basis of co-founding rights.

The municipality allocates funds for financing social services together with parents, using a targeted system social assistance, as well as targeted funding from the local or regional budget within the framework of social programs of the area.

The owner finances the costs of maintaining the material base. If the preschool educational institution is owned by the municipality, then the required amount of costs is provided for from the budget of the relevant local government bodies.

So, when financing municipal preschool educational institutions, three channels are used:

State budget - in the form of subventions, subsidies, or directly as co-founders;

Local budget - on a regulatory basis;

Parental fees, part of which the municipality can reimburse parents in the form of social assistance.

The above sources are differentiated:

By type of cost;

Methods or mechanisms for bringing resources to preschool educational institutions.

The model of shared regulatory multi-channel financing under consideration is built taking into account the leading principles, which can be formulated as follows:

Recognition of the need to finance educational services within the framework of the implementation of basic state educational programs of preschool education through the capabilities of the consolidated budget of the constituent entity of the Russian Federation;

Financing of costs for maintaining the material base by the municipality as the owner and founder;

Payment by parents for social services in an amount not exceeding 20% ​​of the total costs of the preschool educational institution. The remaining 80% of the funds for the implementation of social services, as well as reimbursement, partially or fully, of the costs for these purposes of parents classified as preferential categories, is allocated by the municipality;

Differentiation of parents' costs depending on their material income in accordance with the regulatory framework of the constituent entities of the Russian Federation and municipalities. The social assistance provided to parents in this case is determined on an application basis;

Planning and implementation of financing of preschool educational institutions on a regulatory basis.

To implement such a mechanism of shared regulatory financing, it is necessary to fulfill the initial conditions:

Give all preschool educational institutions the status of a legal entity;

Open accounts in credit institutions (treasuries), provide accounting services for preschool educational institutions.

The main element driving this mechanism is financing standards.

Educational services provided by preschool educational institutions include expenses for the following items:

211 - Salary (wages according to the unified tariff system of all employees of preschool educational institutions, taking into account the tariff and super-tariff fund, severance pay);

212 - Other payments (methodological literature, compensation for benefits for maintaining children in preschool educational institutions, business trips and official travel, advanced training for teaching staff);

221 - Payment for communication services;

226 - Other services;

310 - Increase in the cost of fixed assets (educational equipment; furniture; purchase of visual aids, toys and sports equipment; educational expenses: stationery, purchase of methodological literature);

340 - Increase in the cost of inventories (purchase of food, medicine, building materials, fuels and lubricants, stationery, spare parts for equipment).

211 - Salary;

213 - Charges for wages;

223 - Utilities;

225 - Property maintenance services;

290 - Other expenses;

340 - Increase in the cost of inventories (partially the purchase of food products, expenses for the purchase of medicines, other consumables and items).

Local governments have the right to provide additional funding for preschool educational institutions in accordance with their decisions and regulations.

Social services financed from the local budget:

222 - Transport costs;

310 - Increase in the cost of fixed assets (purchase of soft inventory, equipment);

Social services at the expense of parents:

222 - Transport costs;

310 - Increase in the cost of fixed assets (purchase of soft inventory, equipment);

340 - Increase in the cost of inventories (food, etc.).

This procedure for the formation of appropriations is standard in the conditions of treasury budget execution, since it provides for the possibility of separate accounting in the expenditure of funds by expense items.

An analysis of the areas of preschool educational expenses indicates that it is necessary to establish a set of standards, including:

Standards for financing preschool educational institutions of a constituent entity of the Russian Federation for the implementation of educational services provided by preschool educational institutions;

Local standards for the maintenance and development of the material and technical base of preschool educational institutions;

The procedure for calculating local costs for financing preschool educational institutions;

The procedure for calculating and collecting payment from parents for social services provided by preschool educational institutions.

Part 2 of Article 43 of the Constitution of the Russian Federation guarantees universal access and free preschool education in state or municipal educational institutions, however, neither the Law on Education nor the Constitution of the Russian Federation provides for the free maintenance of children in preschool educational institutions. That is, state financial obligations apply to educational services and do not apply to childcare and childcare services (social services). Municipal authorities and parents are responsible for the maintenance of children in state and municipal educational institutions implementing an educational program for preschool education.

Considering this principle subsidiary responsibility, the preschool financing system, stimulating the development of the network and increasing the enrollment of children in preschool education, should be based on the following principles:

1) At the expense of the state (budget funds of a constituent entity of the Russian Federation), educational services are financed in the amount of the state educational standard, regardless of the organizational form of the preschool educational institution (state, municipal institution, autonomous institution, non-state institution, autonomous non-profit organization, etc.), type and type of institution.

State authorities, planning the budget for the next period, determine the regulatory need for funds to finance the implementation of preschool educational programs. These funds are legally assigned to municipalities for preschool educational institutions through the volume of subventions. These funds are brought to institutions by municipalities on the basis of a competition. This scheme involves all institutions implementing preschool education programs and having a license, regardless of their affiliation.

2) The municipality finances social services jointly with parents.

3) Parents pay for social services (in an amount not exceeding 20% ​​of the total cost of maintaining a child in a preschool educational institution), as well as additional educational services that go beyond the state educational standard.

Parents' expenses are subsidized by municipal funds, using the application procedure and a system of targeted social assistance, as well as targeted funding from the local budget based on social programs.

4) Financing of the costs of maintaining the material base is carried out by the balance holder (owner). If the preschool educational institution is on the balance sheet of the municipality, then the required amount of costs is provided for from the budget of the relevant local government bodies.

5) Financing of preschool educational institutions is planned and organized by the founder based on per capita financing standards.

So, the financing mechanism for preschool educational institutions provides:

- the activities of the preschool educational institution are financed by its founder in accordance with the agreement between them;

- financing of preschool educational institutions is carried out on the basis of the standards of the subject of the federation and local standards, determined per student for each type, type and category of preschool educational institution;

- state authorities of the constituent entities of the Russian Federation, within the limits of their own funds, establish standards that determine the minimum costs for financing the implementation of the educational program of preschool education, including the costs of paying preschool employees, purchasing educational equipment, benefits;

- the funding standard for a constituent entity of the federation is used when calculating subventions and subsidies to local budgets;

- local government bodies, within the limits of their own funds, establish local funding standards by applying increasing local coefficients to regional standards, as well as establishing additional costs for subsidizing parental fees for social services, finance the maintenance and development of the material base of preschool educational institutions;

- expenses for the development and maintenance of the material base are paid at the expense of the founder;

- parents pay for social services (in an amount not exceeding 20% ​​of the total cost of maintaining a child in a preschool educational institution), as well as additional educational services that go beyond the state educational standard;

- parents’ expenses can be subsidized from municipal funds on a targeted basis, depending on the financial well-being of the family;

- financing of preschool educational institutions is planned and organized on a regulatory basis.

The introduced mechanism meets the following requirements:

transparency of financial flows;

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the targeted nature of financing does not finance the costs of the institution as an element of the network, but the educational service;

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normative method of budget planning and execution;

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justified differentiated payment by parents for preschool services, as one of the elements of increasing accessibility;

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the ability to control the targeted passage and use of funds;

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financial and economic independence of preschool educational institutions.

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In Table 1.1 we consider the composition of the expenditure side of the budget of the city of Kazan for 2012-2015 for education.

Table 1.1

Budget expenditures of the city of Kazan in 2013-2015, thousand rubles.

Index

Preschool education

Non-program investments in fixed assets

Children's preschool institutions

Regional target programs

General education

Primary vocational education

Total expenses on education

Table 1.1 shows that the budget expenditures of the city of Kazan on education include:

Expenses for preschool education;

Expenses for general education;

Expenses for primary vocational education.

Local budget expenditures on preschool institutions are included in expenditures on preschool education.

Analysis of the data in Table 1.1 indicates a significant decrease in the total amount of expenditure on education in 2015 compared to 2013-2014.

In 2015, the most significant items of functional expenditure of the Kazan city budget were expenses for: general education (59.7%), preschool education (32.8%), healthcare and social policy.

Kazan budget expenditures on financing preschool institutions in 2015 amounted to 1353.2 billion rubles, or 27.3% of total expenses, which is 2909.8 billion rubles. less than in 2014, and by 28277.8 billion rubles. less than in 2013.

Currently, the cost of the city budget for maintaining a child in kindergarten per month is 80 percent (this includes the cost of accrual wages, utilities, food, medicines, household expenses, transport, rent, maintenance). Parental fees account for 20 percent of total expenses.

Preschool institutions are organized by educational authorities, enterprises, economic organizations and institutions. Regardless of whose jurisdiction they are, their methodological guidance is carried out by educational authorities. The most common are kindergartens with 9- and 11-hour stays for children, but there are kindergartens with 12- and 24-hour stays for children.

Scientific and technological progress, tasks to increase production efficiency and the country’s entry into market relations require constant growth in knowledge and general culture of personnel.

Personnel training is carried out by vocational lyceums, secondary specialized educational institutions and higher educational institutions.

The system of personnel retraining, based on the requirements of a market economy, currently occupies an increasingly important place.

Thus, preschool institutions are organized by educational authorities, enterprises, economic organizations and institutions. Regardless of whose jurisdiction they are, their methodological guidance is carried out by educational authorities. The most common are kindergartens with 9- and 11-hour stays for children, but there are kindergartens with 12- and 24-hour stays for children.

The costs of maintaining kindergartens depend on the average annual number of children, the number of groups and the hours of stay of one child in children's institution, the main indicator for planning is the number of children in kindergartens.

2. Methods for planning budget expenditures for the maintenance of preschool institutions

When planning budget expenditures, two main methods are used: normative and program-targeted.

The normative method is used when planning expenses for budget events. Standards are established by law or regulations and are the basis for drawing up estimates of budgetary institutions.

Standards can be in the form of monetary expression of natural indicators that satisfy social needs. For example, the standard for feeding one child in a preschool educational institution per day.

Another type of standards are standards for individual payments. An example is the tariff rates of remuneration for public sector workers according to the Unified Tariff Schedule: 14th category of the UTS - 2020 rubles per month.

The third group of standards are the rates of expenditure and consumption of relevant services in the form of physical indicators. Energy consumption limits, water consumption limits, etc.

Based on natural indicators and financial standards, budget cost estimates are drawn up.

Estimates can be individual - for individual institutions, general - for groups of similar institutions. Consolidated estimates are prepared by loan managers. Estimates for centralized activities are compiled based on homogeneous costs for a group of institutions. For example, cost estimates for the purchase of computer equipment for rural schools in Russia.

The estimate of the preschool educational institution reflects:

1) details of the institution (its name, the budget from which the financing is made, the signature of the person who approved the estimate, the seal of the institution, etc.);

2) a set of expenses (salary fund, material costs, production fund and social development, material incentive fund, other funds);

3) a summary of income (financing from the budget, additional paid services to the population, provision of services under contracts with organizations, other revenues);

4) production indicators of the institution;

5) calculations and justification of expenses and income.

The approved estimates of budgetary institutions are their financial plans for a certain period of time.

Drawing up estimates for budgetary institutions allows you to solve the following tasks:

Providing budgetary institutions with government funding;

Analysis of proposed expenditure projects and reports on the use of funds;

Control over the efficient and economical use of funds.

To overcome the heterogeneity of applied standards, the Budget Code provides for the establishment of minimum state social standards and financial norms and standards for the Russian Federation as a whole, as well as for individual entities.

At the level of constituent entities of the Russian Federation, government bodies can establish, in accordance with federal regulations, regional norms and standards, which are used both to calculate regional budget expenditures and to determine benchmark indicators for municipal budgets in order to determine the volume of financial assistance to municipal budgets.

The program-targeted method of budget planning consists in systematic planning of the allocation budget funds for the implementation of target programs approved by law or regulation.

A target program is a comprehensive document, the purpose of which is to solve a priority task for a given period. Depending on the complexity of the tasks, financial, organizational and technical capabilities, programs are accepted for a period of 2 to 5-8 years. As a rule, for 3-5 years.

The program-targeted method of expenditure planning promotes compliance with a unified approach to the rational use of funds both to solve the most pressing problems of the state, region, municipality, and is a tool for leveling the economic development of individual territories.

Programs may include independent subroutines aimed at solving more local problems. Targeted programs as a document contain a set of sections, including goals and objectives, results expected from implementation, the customer of the program, implementers, activities and measures by year of implementation and the amount of funding in general and by year.

Specific amounts of funding for each year for each program are established by the relevant budget law.

It should be noted that the amounts defined in the program do not always coincide with those stipulated in the budget law for a particular year.

Program financing is based on an estimate approach, which determines, within the framework of a functional classification, the costs of a specific program. Let's consider the distribution of funds using the example of a fragment of the federal program “Youth of Russia for 2014-2018”:

The use of one or another of the considered methods for planning budget expenditures is determined by the specifics of the tasks facing the corresponding level of management. To plan current expenses, a normative method is used, and to solve emerging problems, problems that can be resolved within a certain period of time, the program-target method is preferable.

Let's consider the main methods of calculation for planning the costs of maintaining a preschool educational institution.

1. Calculation of the need for local budget funds for training:

where are the educational institution's expenses for training;

Number of students (pupils) i-th category;

Calculation of the need for local budget funds to pay for housing and communal services without taking into account the need for thermal energy:

where: - expenses of an educational institution for housing and communal services (excluding expenses for thermal energy);

The amount of expenses for housing and communal services per square meter of area of ​​the educational institution attributable to i-th category students (pupils) according to the calculated values ​​of costs (excluding costs for thermal energy);

Calculation of the need for local budget funds for meals for students.

For general education institutions, food costs are additionally calculated:

children's preschool budget financing

where: - expenses of a general education institution for meals for students (pupils);

The number of students (pupils) of a general education institution entitled to free meals;

D - number of days.

Calculation of the need for local budget funds for an educational institution:

where are the costs of education of a given educational institution.

Calculation of the needs for funds from the local budget of educational institutions.

Calculation of the need for local budget funds for training:

where: - training costs in the region;

Expenses for training of the jth educational institution that has transitioned to financial and economic independence;

The number of students (pupils) of the i-th category of educational institutions in the district who have not transferred to financial and economic independence;

The amount of training costs per student (pupil) of the i-th category according to the calculated values ​​of the costs;

Calculation of the need for local budget funds to pay for housing and communal services:

where: - expenses for housing and communal services in the region;

Expenses for housing and communal services of the jth educational institution that has transitioned to financial and economic independence;

The amount of expenses for housing and communal services per square meter of area of ​​the educational institution, falling on the i-th category of students (pupils) according to the calculated values ​​of the costs;

The area of ​​the educational institution per category i of students (pupils) in educational institutions of the region who have not transferred to financial and economic independence;

M is the number of educational institutions that have switched to financial and economic independence;

Expenses for thermal energy for the r-th educational institution in the district.

Calculation of the need for local budget funds for major repairs:

where: - expenses for major repairs in the region;

The amount of costs for major repairs per square meter of area of ​​educational institutions for the i-th category of students (pupils) according to the calculated values ​​of the costs;

The area of ​​the educational institution pertaining to the i-th category of students (pupils).

Calculation of the need for local budget funds for meals for students:

where: - expenses for food for students (pupils) of general education institutions in the region;

N - the number of educational institutions in the district that have switched to financial and economic independence;

The number of students (pupils) of general education institutions in the district who have not achieved financial and economic independence and who have the right to free meals;

Cost of food, per student (pupil) per day;

D - number of days.

Calculation of the need for local budget funds for educational institutions of the district, for categories of students (pupils) for which no estimated cost values ​​are established:

where: M is the number of educational institutions;

Expenses of the i-th educational institution of the district, for categories of students (pupils) for which the estimated values ​​of the costs are not established, according to the estimate;

Expenditures of the i-th educational institution in the district, for which estimated cost values ​​are not established, for major repairs.

Calculation of the maximum need for local budget funds for other expenses:

where are the costs associated with changes in tariffs (prices) for utilities that occurred during the billing period, costs associated with emergency work and others.

3. Ways to improve the methodology for planning expenses for the maintenance of preschool institutions

Currently, the Federal Education Agency of the Russian Federation receives a large number of requests from employees of educational authorities of the constituent entities of the Federation and heads of preschool educational institutions related to the provision of funding for preschool educational institutions in accordance with their type and category. The founders of preschool educational institutions, after the institution receives a certificate of state accreditation, leave its funding unchanged. Considering that the issue of ensuring financing of preschool educational institutions from the moment of their state accreditation remains the most tense, the Federal Agency for Education of the Russian Federation clarifies.

In accordance with the Law of the Russian Federation “On Education” No. 12-FZ of January 13, 1996, a preschool educational institution is financed by the founder on the basis of state (including departmental) and local funding standards, determined per student for each type and category. In this regard, local government bodies and (or) local (municipal) education authorities, being the founders of preschool educational institutions, are called upon to ensure the implementation of the right of preschool educational institutions to financing based on the results of their certification and state accreditation.

Funds from budgets at various levels allocated to solve this problem should provide variable preschool education both in terms of the content of educational programs implemented by preschool educational institutions and in the quality of educational services.

The Russian Ministry of Education considers it necessary to make a transition to normative financing of preschool educational institutions in accordance with their type and category.

Differentiated financing of preschool educational institutions, depending on the type and category, allows the founder to redistribute available financial resources allocated to finance preschool educational institutions in accordance with the results of state accreditation.

It seems appropriate to develop regional targeted programs for the implementation of differentiated financing of preschool educational institutions depending on the type and category (hereinafter referred to as the Program).

It is possible to include the specified system of measures in other regional target programs (in the form of a subprogram), for example, in target programs for the protection of rights and legitimate interests, child support, developed and implemented by executive authorities of the constituent entities of the Federation in accordance with Federal Law No. 124-FZ of July 24, 1998 "On the basic guarantees of the rights of the child in the Russian Federation."

The implementation of the Program will help create conditions to ensure that citizens of the Russian Federation receive preschool education, determine the foundations of regional policy in the interests of preschool children and the strategy for the development of the region's preschool education system, provide family support in the full development and upbringing of children, and protect their rights; will ensure the development of regulatory legal documents defining the status, procedure for development, approval and conditions for financing the activities of the Program, establishing the procedure for financing and spending extra-budgetary sources of funding for institutions in accordance with their type and category, development, approval and enactment of regional Regulations on categories of preschool educational institutions .

At the first stage of work on the Program, it is necessary to ensure the creation in the region of a legal basis for its development and implementation. The executive authorities of the constituent entities of the Federation develop and implement regional target programs in accordance with their legislation. Therefore, the procedure for the development, approval and implementation of such a Program (subprogram) is established by the relevant regulatory legal acts of the subject of the Federation.

The initiator of the development of a targeted regional program can be the state educational management body of a constituent entity of the Federation, which has the right to coordinate the activities of all participants in the Program, involving various specialists. The interaction of various structures will allow taking into account the features and capabilities of the respective budgets; define the necessary conditions to attract funds for the implementation of Program activities from extra-budgetary sources; find and create sources of differentiated financing; expand opportunities for the participation of public structures in solving the urgent needs of preschool education. This, in turn, will give the Program interdepartmental status. To develop it, it is advisable to create an interdepartmental commission or working group.

In the process of working on the Program, its specific goals and objectives are determined. The program should include several areas.

1. Providing conditions for the distribution of financial resources for differentiated financing of preschool educational institutions at the stage of developing schedules for certification and state accreditation.

This requires a regulatory legal document, establishing the procedure for preparing and approving schedules for certification and state accreditation. When determining the need for funds based on schedules for certification and state accreditation, it is necessary to comply with an important requirement established by law, namely that financing of a preschool educational institution in accordance with its type and category should begin from the moment it receives a certificate of state accreditation.

2. Research direction of the Program.

Within the framework of the Program (subprogram), it is necessary to conduct applied research to ensure the development and establishment of local (regional) funding standards, determined per student for each type and category of preschool educational institution. Planning and distribution of financial resources based on calculation of the minimum necessary need for them for the implementation of a preschool education program of a certain focus in an institution is one of the main economic conditions for its transition to differentiated financing.

In the activities of the Program, it is advisable to provide for an analysis of the expenditure of financial resources by a preschool educational institution for the implementation of a general education program of a certain focus. The analysis will allow us to identify that part of the financial resources that provides financing for the preschool educational institution in accordance with its type and category.

Determining the volume of minimum expenses for each type of preschool educational institutions in a particular region will make it possible to justify local regional standards for budget financing.

3. Direction of the Program "Financial resources and mechanisms for the implementation of differentiated financing of preschool educational institutions."

The primary task in this direction is to ensure the possibility of introducing a unified procedure for planning financial resources for the implementation of differentiated financing of preschool educational institutions. The urgent need to change the conditions for the formation of sources of financing for educational institutions can be realized by attracting various extra-budgetary funds from both the education system and other innovative regional funds to participate in the Program. It is advisable to develop mechanisms for attracting their resources to finance preschool education institutions; determining the conditions for interaction with banking and other financial institutions. This may require the creation of a regional interdepartmental organizational structure (commission, fund, etc.).

A separate section of the Program may be devoted to the creation of a network of regional extra-budgetary funds in order to use their resources to finance both the activities of the Program and the institutions themselves. Not only financial resources are considered as resources, but also material and technical support of preschool educational institutions (equipment, inventory, major repairs, etc.).

At the same time, the Federal Agency for Education of the Russian Federation reports that information, methodological and other assistance to educational authorities of the constituent entities of the Federation engaged in the development and implementation of regional programs that ensure the transition to differentiated financing of preschool educational institutions depending on the type and category, within their powers will be provided by the Department of Preschool Education and the Department of Economics.

Today, preschool education is available to only 80 percent of children in the country, and it is not necessarily a traditional kindergarten. Groups are opening in the regions at schools and institutions additional education, children's clubs.

Speaking of ineffective spending, it is necessary to better spend the money allocated for education. This is not a way to cut costs on education - it is a way to ensure that every ruble works as efficiently as possible. And one of the ways is the introduction of new organizational and legal forms.

For example, in 2015 in Tyumen, 257 preschool institutions became autonomous. The Tyumen region is also a leader in the transition to a new system of remuneration for education workers, including preschool workers.

Complex projects have shown: directors of institutions that have switched to financial and economic independence, having received additional opportunities to manage resources, become more responsible for the result. That is, their responsibility increases significantly.

A fundamentally new mechanism in preschool education is financial support from the federal level for families with preschool-age children. In 2015, the recipient of payment compensation kindergarten became about three million families. And in 2016, the number of compensation recipients will exceed four million. Moreover, it is very important that for the first time it is not the institutions or the educational program that are supported, but the recipient of the services: parents of preschool children who pay for the services and therefore have the right to ask the preschool education institution for this service.

One of the reasons is that traditionally preschool education services are provided mainly by budgetary institutions, financed on an estimate basis, keeping cost planning from the actually achieved level, stimulating enterprise managers to constantly increase estimates, costs and expenses without reference to labor results. In addition, teaching staff in preschool institutions had the lowest average wages in the industry, which resulted in low motivation and, accordingly, a decrease in the quality and volume of services provided.

It is necessary to change the financial and economic mechanism in the field of preschool education. Under the conditions of the Budget Code, when everything additional income in municipal institutions were credited to the local budget, a search was underway for management options that would provide motivation to improve operations and increase wages. For this we can suggest new scheme financing of preschool institutions, allocate guaranteed free preschool educational services and upbringing services. Preschool educational services can be calculated on the basis of uniform funding standards established at the regional level for all children aged three to seven years. Additionally, the local budget will be compensated for the costs of raising and caring for children, based on the actual number of places in preschool institutions. These conditions will create additional opportunities for the formation of municipalities of social order in the preschool education system and its placement in a more developed competitive environment.

Ensuring variability of services remains a priority. This also applies to the operating mode preschool organizations, and expanding the forms of provision of social services. Short-term stay groups are open: on-duty, evening and weekend groups. Preschool institutions have learned to determine the types and volumes of additional educational and service services, focusing on the real needs of parents. Additionally, the funds raised are used by institutions to stimulate the work of teachers and strengthen the material and technical base.

In a competitive environment, not only quantitative, but also qualitative results of preschool education become important for Russia. Our country has a real opportunity to attract more qualified personnel and new educational programs to provide preschool educational services. This contributes to the harmonious development of children and increases their readiness for school.

Another indicator of the quality of services for preschool children is the level of health and physical fitness of pupils. In preschool institutions, the use of health-saving technologies - health programs - is expanding. Children develop primary skills healthy image life, systematic preparation for school and the systematic habit of doing physical education and personal hygiene. In the future, the current trends in the preschool education system will allow our country to achieve greater social and economic effect and ensure the dynamic development of the market for these services.

In 2016-2017, total spending on education in the country will amount to significantly more than two trillion rubles. These are all expenses: naturally, federal, regional, municipal, and private expenses. Therefore, there is something to optimize and something to put in order.

The total ineffective expenses allocated within the framework of those expenses that are carried out for school, preschool and additional education amount to up to one third. At the same time, with a general increase in spending on education, in a number of cases there is a decrease in spending on the development of the network itself, on the development of material and technical equipment, on the development of classrooms, that is, the actual base on which specialists are trained. And therefore, issues of optimization and cost efficiency come to the fore.

Conclusion

The activities of an educational institution are financed by its founder in accordance with an agreement between the founder and the educational institution. According to the agreement between the founder and the educational institution, the latter can operate on self-financing terms.

Financing of educational institutions is carried out on the basis of state (including departmental) and local financing standards, determined per student for each type, type and category of educational institution.

For small rural educational institutions considered as such by state authorities and educational management bodies, the standard for their financing should take into account costs that do not depend on the number of students.

The use by educational institutions of various methods of the educational process and educational technologies, including distance learning technologies, in the implementation of educational programs, does not entail an increase in federal funding standards for such educational institutions.

Federal standards for financing educational institutions are established annually by federal law, adopted simultaneously with the federal law on the federal budget for the next year, and are the minimum acceptable.

Regional and local funding standards must take into account the specifics of an educational institution and be sufficient to cover the average current costs for a given territory associated with the educational process and the operation of buildings, structures and standard equipment of an educational institution.

The implementation of regional target programs for the implementation of differentiated financing of preschool educational institutions, depending on the type and category, will help create conditions for ensuring guarantees for citizens of the Russian Federation to receive preschool education, determine the foundations of regional policy in the interests of preschool children and strategies for the development of the preschool education system in the region, and provide support families in implementing the full development and upbringing of children, protecting their rights.

Today, there is a need to change the financial and economic mechanism in the field of preschool education. It is possible to propose a new scheme for financing preschool institutions, highlight a guaranteed free preschool educational service and education service. Preschool educational services can be calculated on the basis of uniform funding standards established at the regional level for all children aged three to seven years. Additionally, the local budget will be compensated for the costs of raising and caring for children, based on the actual number of places in preschool institutions. These conditions will create additional opportunities for the formation of municipalities of social order in the preschool education system and its placement in a more developed competitive environment.

Bibliography

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Preschool educational institution is a type of educational institution that implements educational programs for preschool education in various areas. It provides education, training, supervision, care and health improvement for children aged 2 months to 7 years. In accordance with this, preschool educational institutions are divided into the following types: kindergarten; a general developmental kindergarten with priority implementation of one or several areas of development of pupils (intellectual, artistic-aesthetic, physical, etc.); a compensatory kindergarten with priority implementation of qualified correction of deviations in the physical and psychological development of pupils; kindergarten for supervision and health improvement with priority implementation of sanitary, hygienic, preventive and health-improving measures and procedures; combined kindergarten (a combined kindergarten may include general developmental, compensatory and health groups in different combinations); child development center - kindergarten with physical and mental development, correction and health improvement of all pupils.

In relation to preschool educational institutions, financial support falls on the local budget. In cases where we are talking about the implementation of preschool education programs in general education institutions, part of the costs is assigned to the budget of the constituent entity of the Russian Federation, which finances the costs of paying employees of general education institutions, for textbooks and teaching aids, technical teaching aids, consumables and household needs .

Thus, expenses for education are financed, but not for maintaining a child in a general education institution. Expenses for the maintenance of children in municipal preschool educational institutions, insofar as they are carried out by public authorities, should be made from local budgets, and if their own sources of financing are insufficient, from budgets of a higher level. The model of normative shared financing, which includes a system for dividing payment for services for the maintenance and education of children in preschool educational institutions, also takes into account the norms of legislation on local self-government in the Russian Federation.

The transition from estimated to normative shared financing, including a system of dividing payment for services for the maintenance and education of children in preschool educational institutions. The mechanism of regulatory share financing of various types of implemented basic general education programs of preschool education determines transparent competition of educational institutions.

Thus, the current legislation establishes:

normative approach in the field of financing general education institutions;

shared method of financing educational institutions, including preschool educational institutions (the municipality finances the costs of maintaining property, the subject of the Russian Federation - the costs of implementing general education programs in the form of a subvention).

The proposed shared regulatory financing of preschool educational institutions is carried out as follows.

State authorities of the constituent entities of the Russian Federation, planning the budget for the next period, determine the regulatory need for funds to finance the implementation of educational services of preschool educational institutions. These funds are legally assigned to municipalities for preschool educational institutions through the volume of subventions and subsidies. They are brought to institutions by municipalities on a regulatory basis. It is possible to finance a preschool educational institution by a constituent entity of the Russian Federation on the basis of founding rights.

The municipality allocates funds for financing social services together with parents, using a system of targeted social assistance, as well as targeted funding from the local or regional budget within the framework of social programs of the locality.

The owner finances the costs of maintaining the material base. If the preschool educational institution is owned by the municipality, then the required amount of costs is provided for from the budget of the relevant local government bodies.

When financing municipal preschool educational institutions, three channels are used:

state budget - in the form of subventions, subsidies, or directly as co-founders;

municipal budget - on a regulatory basis;

parental fees, part of which the municipality can reimburse parents in the form of social assistance.

The above sources are differentiated:

by type of cost;

methods or mechanisms for bringing resources to preschool educational institutions.

The model of shared regulatory multi-channel financing under consideration is built taking into account the leading principles, which can be formulated as follows:

recognition of the need to finance educational services as part of the implementation of the main state educational programs of preschool education at the expense of the capabilities of the consolidated budget of the constituent entity of the Russian Federation;

financing the costs of maintaining the material base by the municipality as the founder owner;

payment by parents for social services in an amount not exceeding 20% ​​of the total costs of the preschool educational institution. The remaining 80% of the funds for the implementation of social services, as well as reimbursement, partially or fully, of the costs for these purposes of parents classified as preferential categories, is allocated by the municipality;

differentiation of parents' costs depending on their material income in accordance with the regulatory framework of the constituent entities of the Russian Federation and municipalities. The social assistance provided to parents in this case is determined on an application basis;

planning and implementation of financing of preschool educational institutions on a regulatory basis.

To implement such a mechanism of shared regulatory financing, it is necessary to fulfill the initial conditions:

give all preschool educational institutions the status of a legal entity;

open accounts in credit institutions (treasuries), provide accounting services for preschool educational institutions.

The main element driving this mechanism is financing standards.

The financing mechanism of preschool educational institutions is based on the following principles:

activities of preschool educational institutions financed by its founder in accordance with the agreement between them;

financing of preschool educational institutions is carried out on the basis of the standards of the constituent entity of the Russian Federation, determined per student for each type, type and category of preschool educational institution, and local established costs;

government bodies of the constituent entities of the Russian Federation, within the limits of their own funds, determine funding standards for the region;

the state funding standard is used when calculating subventions and subsidies to local budgets and the volume of direct financing of preschool educational institutions in the case of foundation;

Local governments, within their own funds, establish local funding standards by applying increasing local coefficients to regional standards, as well as by determining the amount of costs for subsidizing parental fees for social services and financing the maintenance and development of the material base of preschool educational institutions.

Educational services provided by preschool educational institutions include expenses for the following items:

  • 211 Salary (payment according to the unified tariff system for all employees of preschool educational institutions, taking into account the tariff and super-tariff fund, severance pay);
  • 212 Other payments (methodological literature, compensation for benefits for maintaining children in preschool educational institutions, business trips and official travel, advanced training for teaching staff);
  • 221 Payment for communication services;
  • 226 Other services;
  • 310 Increase in the cost of fixed assets (educational equipment; furniture; purchase of visual aids, toys and sports equipment; educational expenses: stationery, purchase of methodological literature);
  • 340 Increase in the cost of inventories (purchase of food, medicine, building materials, fuels and lubricants, stationery, spare parts for equipment).
  • 211 Salary;
  • 213 Charges for wages;
  • 223 Utilities;
  • 225 Property maintenance services;
  • 290 Other expenses;
  • 340 Increase in the cost of inventories (partially the purchase of food, expenses for the purchase of medicines, other consumables and items).

Local governments have the right to provide additional funding for preschool educational institutions in accordance with their decisions and regulations.

Social services financed from the municipal budget:

  • 222 Transport costs;
  • 310 Increase in the cost of fixed assets (purchase of soft inventory, equipment);

Social services at the expense of parents:

  • 222 Transport costs;
  • 310 Increase in the cost of fixed assets (purchase of soft inventory, equipment);
  • 340 Increase in the cost of inventories (food, etc.).

This procedure for the formation of appropriations is standard in the conditions of treasury budget execution, since it provides for the possibility of separate accounting in the expenditure of funds by expense items.

An analysis of the areas of preschool educational expenses indicates that it is necessary to establish a set of standards, including:

  • * funding standard for preschool educational institutions of a constituent entity of the Russian Federation for the implementation of educational services provided by preschool educational institutions;
  • * local standards for the maintenance and development of the material and technical base of preschool educational institutions;
  • * the procedure for calculating local costs for financing preschool educational institutions;
  • * the procedure for calculating and collecting payment from parents for social services provided by preschool educational institutions.

Handbook of the head of a preschool institution. 2007. No. 15. P. 25-28

Remuneration of preschool education teachers.

As part of the implementation of a system for dividing payment for services for the maintenance and training of children in preschool educational institutions, work has been intensified to improve the remuneration of workers in the preschool education system. New forms of remuneration and labor standards for preschool education workers are based on new professional qualification groups (PQGs), taking into account the division of remuneration into basic, compensatory and incentive parts. These principles of remuneration are embedded in the methodology for calculating cost standards for the provision of services for the maintenance and education of children, taking into account the specifics of the services provided and the regional characteristics of the activities of preschool educational institutions.

When determining the cost of remuneration for teachers of preschool education, the coefficients of the level of education, qualifications, work experience, as well as monthly payments are taken into account. monetary compensation for book publishing products and periodicals. Costs for compensation and incentive payments are determined based on the ratio of the actual amount of compensation payments to teaching staff of preschool educational institutions and the actual costs of remuneration at official salaries (wage rates) of teaching staff for the previous reporting period.

In accordance with the order of the Federal Agency for Education dated November 17, 2008 No. 1600, the institution, within the limits of the funds available to it for remuneration of employees, independently determines the amount of official salaries, as well as the amount of additional payments, allowances, bonuses and other measures of material incentives without limiting them maximum dimensions. The amounts of official salaries for the qualification levels of professional qualification groups (PQG) of educational workers are established by the head of the institution based on the requirements for professional training and skill level that are necessary to carry out the relevant professional activity. The size of official salaries is determined taking into account the complexity and volume of work performed by multiplying the size of the minimum (basic) salary (wage rate) for the corresponding PKG by the value of the increasing coefficient for the corresponding qualification level of the PKG.

In accordance with Article 153 of the Federal Law of August 22, 2004 No. 122-FZ, the minimum wages (wage rates) of workers for the relevant PKG must be established not lower than the tariff rates (salaries) in force for the period of introduction of new remuneration systems, established on the basis of a single tariff schedule.

The staffing level of teaching staff is determined by the preschool educational institution independently in accordance with the number of hours of the curriculum of the educational program implemented in the preschool educational institution, the number of groups of pupils, and the regime preschool work. In accordance with the Law of the Russian Federation “On Education” (Article 32), the Model Regulations on a Preschool Educational Institution (clause 46), the preschool educational institution independently establishes the staffing schedule and job responsibilities of employees. The staffing schedule of the preschool educational institution is approved head of the preschool educational institution and includes all positions of employees of this institution.

The procedure for establishing compensation payments to teaching staff of preschool educational institutions is determined taking into account the explanation on the procedure for establishing compensation payments, approved by order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 822. Payments of a compensatory nature are established in relation to salaries (official salaries), wage rates of employees, unless otherwise established federal laws and decrees of the President of the Russian Federation. The amounts and conditions for making compensation payments are specified in employment contracts workers.

Incentive payments to teaching staff of institutions implementing the basic general education program of preschool education are established in accordance with the regulations on remuneration of preschool employees.

Stimulation is carried out taking into account:

  • - results of certification and state accreditation of preschool educational institutions, compliance with licensing conditions;
  • -dynamics of physical and mental health pupils (based on monitoring results);
  • - ensuring a favorable psychological microclimate (based on monitoring results);
  • - the results of the preschool educational institution’s participation in district (city), regional and all-Russian events, the effectiveness of participation, etc.;
  • -the degree of satisfaction of parents of pupils with the quality of services provided by the preschool educational institution for the education of pupils.

Table 3 - Financial support for all preschool institutions

How it will become:

Budgetary allocations for the maintenance of budgetary institutions are provided for by laws (decisions) on the budget (Article 69.1 of the Budget Code of the Russian Federation)

Budgetary allocations for subsidies to budgetary institutions will be provided for by laws (decisions) on the budget (Article 69.1 of the Budget Code of the Russian Federation)

Initial cost standards for the provision of services by a budgetary institution to individuals or legal entities are determined by the federal executive body in relation to institutions subordinate to it based on the amount of budgetary allocations allocated to the budgetary institution in 2010 (clause 8 of Article 31 of 83-FZ).

While maintaining the volume of services provided by the institution, the amount of funding for the institution from the budget will not decrease, only the method of raising money will change - not according to the estimate, but through a state subsidy. exercise.

New financial and economic mechanism

financial support in the form of a subsidy from the budget on the basis of Article 78.1 of the Budget Code of the Russian Federation

Types of subsidies

  • 1. Subsidy for the fulfillment of a state task for the provision of public services.
  • 2. Targeted and other subsidies

Standards for financial support per pupil have been determined for each of the services (training, education and development, and care and supervision) depending on the age of the pupils:

Table 4 - Financial support standards per student (thousand rubles)

Financial support standards per pupil in short-term groups (18 hours per week).

Using the example of a conventional kindergarten, we will give an example of calculating the state task.

Kindergarten capacity of 138 children, including 2 groups early age- 42 children; 2 youngest - 50 children; 2 middle groups - 50 children; 1 eldest - 25 children; 1 preparatory - 28.

To determine the contingent, the conditional division into groups is not important. It is necessary to clearly distribute the contingent according to age standard.

The analysis revealed the following groups of contingent according to the standard:

From 1.5 to 3.0 - 49 people x 110,000 = 5,390,000

From 3.0 to 5.0 - 78 people x 115,000 = 8,970,000

From 5.0 to 7.0 - 68 people x 120,000 = 8,160,000

TOTAL cost of the state task for the kindergarten = 22,520,000

Stages of transition to a new system of financing preschool educational institutions:

Stage I from 01.10.11 to 31.12.2011. - changing the type of preschool institutions (financial support is being introduced in the form of subsidies)

(from October 1, 2011, some institutions will switch to NSOT)

Stage II from 01/01/2012 - transition to a new wage system (NSOT)

State task

This is a comprehensive plan that defines the state’s obligations to provide the population of a given territory with educational services at the expense of the budget:

the amount of financial resources allocated for the implementation of guarantees,

conditions and procedure for the provision of educational services;

requirements for the effective operation of the educational institution (the final result is operationally recorded);

the balances of subsidies provided to a budgetary institution for the implementation of a state task that are not used before the end of the financial year remain at the disposal of the budgetary institution (clause 10 of Article 19 of Law No. 83-FZ).

The state task establishes the Founder’s requirements for the composition, quality and volume, conditions, procedure and results of the provision of services.

The assignment must contain:

indicators characterizing the quality and (or) volume (composition) of services provided, the results of their provision;

procedure for providing services;

maximum prices (tariffs) for payment of services by individuals or legal entities in cases where the current legislation provides for the provision of relevant services on a paid basis, or the procedure for their establishment;

the procedure for monitoring the completion of an assignment, including the conditions and procedure for its early termination;

form of a report on the activities of the institution and the use of property assigned to it

The procedure for determining the volume of subsidies for financial support for the implementation of state tasks

Financial support for the implementation of state assignments:

  • 1) Subsidies for financing public services
  • - costs of paying employees of the institution, taking into account deductions for the unified social tax and insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, in terms of the activities of these employees in providing public services in accordance with the assignment;
  • - costs of paying for goods, works and services, including payment for the purchase of consumables necessary for the provision of public services in accordance with the assignment.

Determined taking into account the relevant cost standards approved by the authorized body

2) Subsidies for the maintenance of real estate and especially valuable movable property

based on the costs required to pay:

  • - current maintenance and repair of buildings and structures;
  • - current maintenance and repair of particularly valuable movable property;
  • - taxes for which the relevant property is recognized as an object of taxation.

Determined on the basis of the required volumes of expenses confirmed by the institution with relevant calculations.

A government order involves holding a competition for the provision of services of a certain type and volume and allocating funds to the winning institution.

New remuneration system for preschool educational institutions.

The fundamental difference of this approach is that the task for the supply of social services is placed on a contractual basis, and not compulsorily.

The agreement is concluded based on the results of a competition, i.e., in conditions of competition for access to budget resources. The allocation of budget funds on a competitive basis is intended to stimulate growth in the quality of services provided.

Algorithm for creating and placing a task (order):

  • 1. Analysis of the need for preschool education services. Multifaceted work during which data is collected and results are processed sociological research, statistics, the activities of negotiation platforms for the formation of a civil order are initiated. The result of the analysis should be data on the volume and forms of services, and the level of satisfaction with their quality.
  • 2. Analysis of resources of the preschool education system. Determination of the resource intensity of the network, its specific characteristics (typology and volume indicators of the network, forms of territorial distribution, human resources, material, technical and financial resources, regulatory, software and methodological support). The analysis data is used to formulate a reasonable assignment, on the one hand, and to make management decisions on the development of the network, on the other.
  • 3. Formation of selection criteria and placement of assignments for subordinate institutions and public orders for preschool education services. All educational institutions licensed for this type of service, regardless of their organizational and legal forms, can participate in the public competition.

The draft integrated law "On Education" provides conditions for the creation of private kindergartens, including family and small ones - for 40 - 45 children. The updated SanPiNs take exactly this into account. It is expected that after the adoption of the law, at least 12 - 15 thousand mini-kindergartens will appear, which will help relieve the huge queue and give impetus to the development of small and medium-sized businesses in this area.

In total, 47,213 preschool education institutions are open in Russia. Of these, 98 percent are municipal and state. The share of private business and public organizations, including religious ones, accounts for only 2 percent.

The specificity of financing preschool education is that it is possible to allocate funding for both the direct education and upbringing of children and the costs of their maintenance. When it comes to obtaining primary, basic and secondary general education, all expenses for maintaining a student in an educational institution are borne by the parents (legal representatives) of the child. In the case of preschool education, as an additional guarantee for parents and other legal representatives for a preschool child, most of the expenses for his maintenance in the institution are borne by the corresponding budget. Parents, in the form of parental fees, bear only a small share of up to 20% of these expenses and with subsequent compensation from 20 to 70% of the funds they paid. Financing of the provision of preschool education in the Russian Federation is carried out in accordance with a number of regulatory legal acts that establish financing rules educational activities In Russian federation. The norms contained in such regulatory legal acts determine the general requirements for the mechanisms for developing cost standards for the maintenance and education of children in preschool educational institutions, sources of financing (budgets of the budgetary system of the Russian Federation, payments for individuals and legal entities), forms of financing and the procedure for spending budget funds and funds received from extrabudgetary sources. Table 5 shows the dynamics of financial costs of the Russian Federation budgets for financing the preschool education system.

Regulatory share financing of preschool education is based on the following principles:

  • - the activities of a preschool educational institution are financed by its founder on the basis of a municipal assignment;
  • - financing of a preschool educational institution is carried out on the basis of departmental and local funding standards, determined per student for each type of program of a preschool educational institution;
  • -financing standards must take into account the specifics of the services provided and the regional characteristics of the activities of preschool educational institutions and be sufficient to cover current costs associated with the educational process in a preschool educational institution and the operation of buildings, structures, equipment and arrangement of areas of a preschool educational institution;
  • -the financing scheme for municipal preschool educational institutions is determined by standard regulations on educational institutions of the relevant types.

The main indicator of the tasks of the founder of a preschool educational institution, on the basis of which the financial resources necessary to complete this task are determined, is the volume (composition) of services provided. The remaining indicators - quality, conditions and procedure for providing services - are extremely important, but additional components of the task. Failure to meet these indicators indicates the institution’s unwillingness to provide services in accordance with the requirements reflected in these indicators, and, as a result, raises both the institution and the educational management body the question of the possibility of operating an institution that does not provide the proper quality and conditions for the provision of services. To ensure these indicators, additional funds may be required for modernization (repairs, technical equipment, etc.) of the institution and advanced training of its employees. But these funds, as a rule, should be allocated not for completing the task, but for the development of the institution (financing development activities approved by the founder).

The functions of the founder of a preschool educational institution are performed by municipal education authorities, which must issue assignments. At the same time, each preschool educational institution must admit a child within the number established in the license. The demographic forecast for children under the age of birth up to eight years and an assessment of the future capacity of preschool educational institutions is presented in Table 6 and Figure 2, respectively.

Figure 2 - Demographic forecast until 2050


Figure 3 - Assessment of the future capacity of preschool educational institutions

The task should ensure that indicators of the volume and quality of services provided by educational preschool institutions are linked with the amount of municipal budget funds allocated for these purposes.

Part 2 of Article 43 of the Constitution of the Russian Federation guarantees universal access and free preschool education in state or municipal educational institutions, however, neither the Law on Education nor the Constitution of the Russian Federation provides for the free maintenance of children in preschool educational institutions. That is, state financial obligations apply to educational services and do not apply to childcare and childcare services (social services). Municipal authorities and parents are responsible for the maintenance of children in state and municipal educational institutions implementing an educational program for preschool education.

Taking into account this principle of subsidiary responsibility, the preschool financing system that stimulates the development of the network and increasing the enrollment of children in preschool education should be based on the following principles:

1. Educational services are financed at the expense of the state (budget funds of a constituent entity of the Russian Federation) to the extent of the state educational standard, regardless of the organizational form of the preschool educational institution (state, municipal institution, autonomous institution, non-state institution, autonomous non-profit organization, etc.), type and type of institution.

State authorities, planning the budget for the next period, determine the regulatory need for funds to finance the implementation of preschool educational programs. These funds are legally assigned to municipalities for preschool educational institutions through the volume of subventions. These funds are brought to institutions by municipalities on the basis of a competition. This scheme involves all institutions implementing preschool education programs and having a license, regardless of their affiliation.

  • 2. The municipality finances social services jointly with parents.
  • 3. Parents pay for social services (in an amount not exceeding 20% ​​of the total cost of maintaining a child in a preschool educational institution), as well as additional educational services that go beyond the state educational standard.

Parents' expenses are subsidized by municipal funds, using the application procedure and a system of targeted social assistance, as well as targeted funding from the local budget based on social programs.

  • 4. Financing of the costs of maintaining the material base is carried out by the balance holder (owner). If the preschool educational institution is on the balance sheet of the municipality, then the required amount of costs is provided for from the budget of the relevant local government bodies.
  • 5. Financing of preschool educational institutions is planned and organized by the founder based on per capita financing standards.

So, the financing mechanism for preschool educational institutions provides:

the activities of the preschool educational institution are financed by its founder in accordance with the agreement between them;

financing of preschool educational institutions is carried out on the basis of the standards of the subject of the federation and local standards, determined per one pupil for each type, type and category of preschool educational institution;

government bodies of the constituent entities of the Russian Federation, within the limits of their own funds, establish standards that determine the minimum costs for financing the implementation of the educational program of preschool education, including the costs of paying preschool employees, purchasing educational equipment, benefits;

the financing standard of a constituent entity of the federation is used when calculating subventions and subsidies to local budgets;

local government bodies, within their own funds, establish local funding standards by applying increasing local coefficients to regional standards, as well as setting additional costs for subsidizing parental fees for social services, and finance the maintenance and development of the material base of preschool educational institutions;

expenses for the development and maintenance of the material base are paid at the expense of the founder;

parents pay for social services (in an amount not exceeding 20% ​​of the total cost of maintaining a child in a preschool educational institution), as well as additional educational services that go beyond the state educational standard;

Parents’ expenses can be subsidized from municipal funds on a targeted basis depending on the financial well-being of the family;

financing of preschool educational institutions is planned and organized on a regulatory basis.

The introduced mechanism meets the following requirements:

transparency of financial flows;

the targeted nature of financing does not finance the costs of the institution as an element of the network, but the educational service;

normative method of budget planning and execution;

justified differentiated payment by parents for preschool services, as one of the elements of increasing accessibility;

the ability to control the targeted passage and use of funds;

financial and economic independence of preschool educational institutions.

The main directions for improving the financial and economic mechanism for the functioning of educational institutions:

Introduction of the normative per capita principle of financing educational services

Expanding the rights of preschool educational institutions in the field of financial and economic independence

Introduction of principles for the formation of state assignments for the provision of services

Development of an industry remuneration system focused on the final result

So, financing models for preschool education contribute to increasing the variety of forms of provision of preschool education, the introduction of new pedagogical and health-saving technologies in preschool education. The standards include funding for the development of human resources, support for advanced training, and the introduction of mechanisms to stimulate the quality of teaching work. Increasing the enrollment of children in preschool education programs can be achieved through the development of a network of educational institutions, integration and cooperation of preschool educational institutions with institutions of additional education, culture and sports, development of home and family forms. To achieve this, it is planned to amend the legislation on education and provide access to budget resources to all preschool institutions, organizations and individual entrepreneurs, regardless of their form of ownership. Undoubtedly, the development of mechanisms for co-financing capital expenditures at the expense of all levels of the budget system, the search for adequate forms of public-private partnership in preschool education, as well as targeted social support children from low-income families by compensating for part of parental fees.