What should not be included in the parental fee for childcare services. Issues of organizing preschool education
By virtue of the Law of the Russian Federation "On Education" dated July 10, 1992 No. 3266-1 (valid until September 1, 2013), a list of expenses taken into account when calculating the amount of parental payment for the maintenance of a child (childcare and care) in municipal educational institutions, implementing the main general educational program of preschool education, is established federal executive body those who carry out the functions of developing state policy and legal regulation in the field of education (part 3 of article 52.1), i.e. The Government of the Russian Federation or the Ministry of Education and Science of the Russian Federation.
To implement this provision of the law, Decree of the Government of the Russian Federation No. 849 of December 30, 2006 “On the list of costs taken into account when establishing parental fees for the maintenance of a child in state and municipal educational institutions implementing the main general educational program of preschool education” was issued. According to him, the parental fee now includes:
- Payroll and payroll
- Acquisition of services: communication services, transport services, utilities, property maintenance services, rent for the use of property, other services
- other expenses
- Increase in the value of fixed assets
- An increase in the cost of material reserves necessary for the maintenance of a child in state and municipal educational institutions that implement programs of preschool education.
However, in the new Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation", which comes into force on September 1, 2013, such authority is vested in the federal executive body No.
Based on the meaning of paragraph 2 of Art. 65 of the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation” (the provision enters into force on September 1, 2013), the founder will have to establish such a “List ...” for municipal preschool educational organizationsmunicipality.
The previously existing limitation of the amount of parental payment at 20% of the cost of maintenance (care and care) for a child (for large families - 10%) by the new Federal Law of December 29, 2012 No. 273-FZ canceled. In this regard, there is a risk that the founders of municipal preschool educational organizations will unlawfully increase the parental fee for childcare and care by 5-10 times.
Prevention and non-admission of illegal and unreasonable increase in parental care fees in state and municipal preschool educational organizations are the most important measures to ensure the constitutional guarantee of the general availability of free preschool education in such organizations.
According to paragraph 34 of Article 2 of the Federal Law of December 29, 2012 No. 273-FZ, babysitting and child care- this "a set of measures to organize nutrition and household services for children, ensuring their compliance with personal hygiene and daily routine." Thus, for the first time, the educational service and the service of supervision and care are legally clearly separated from each other.
The items of expenditure that are still applicable and included in the parental payment for the supervision and care of children in preschool institutions, contradict requirement of paragraph 4 of Article 65 of the Federal Law of December 29, 2012 No. 273-FZ (this provision also enters into force on September 1, 2013): “It is not allowed to include expenses for the implementation of the educational program of 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, in the parental fee for childcare and care in such organizations.
In connection with the above unacceptable is the inclusion from September 1, 2013 in the List of costs taken into account when calculating the parental fee for childcare and care in municipal preschool educational organizations, the following costs specified in the wording of the wording of the Decree of the Government of the Russian Federation No. 849 of December 30, 2006:
- "Payment and payroll"- in terms of payment for pedagogical and educational support work (including payroll), compensation payments for book publishing products, expenses associated with advanced training and retraining of teaching staff (travel, payment for courses, daily allowance, accommodation): all this , according to Art. 65 of the Federal Law of December 29, 2012 No. 273-FZ, should be included in the costs of implementing the educational program of preschool education.
- “Acquisition of services (communication services, transport services, property maintenance services, rent for the use of property)”. Such services should be divided into the costs associated with the implementation of the educational program of preschool education, and the costs associated with the organization of supervision and care.
- Costs for textbooks, technical training aids, connection and use of the global Internet, consumables, stationery and household needs- since all this should be included in the costs of implementing the educational program of preschool education.
- "Other expenses", "other services"- due to the ambiguity of the wording, which is strictly prohibited by federal law.
- "Increase in the value of fixed assets"- since these costs should be included in the costs of maintaining real estate of state and municipal educational organizations.
- "Increase in the cost of material reserves necessary for the maintenance of the child, review and care of the child in state and municipal educational institutions implementing programs of preschool education"- such an increase should be divided into the costs associated with the implementation of the educational program of preschool education, and the costs associated with the organization of supervision and care.
- "Public Utilities". Utilities services are not included in the concept of "care and care for a child" by the said federal law. Consumers of communal services are both pupils and employees of educational organizations. Without the consumption of these services, the functioning of a preschool organization is impossible and, as a result, it is impossible to implement an educational program. Therefore, the provision of these services is an organizational matter for the provision of public free preschool education and must be 100% paid from the municipal budget.
In accordance with Part 6 of Article 7 of the Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation", the Department of State Policy in the Sphere of General Education of the Ministry of Education and Science of Russia directs the authorities of the constituent entities of the Russian Federation to financially support the provision of public and municipal services in the field of preschool education.
Application: for 30 l. in 1 copy.
| Department Director | A.V. Zyryanova |
Guidelines
on the implementation of the powers of state authorities of the constituent entities of the Russian Federation on financial support for the provision of state and municipal services in the field of preschool education
I. General provisions
These Guidelines are aimed at providing methodological support to the state authorities of the constituent entities of the Russian Federation in exercising their powers to financially support the provision of state and municipal services in the field of preschool education.
According to Part 2 of Article 99 of the Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation" (hereinafter referred to as the Federal Law of December 29, 2012 No. 273-FZ), state authorities of the constituent entities of the Russian Federation establish cost standards for provision of state and municipal services in the field of preschool education.
The procedure for the formation, maintenance and approval of departmental lists of state (municipal) services and works provided and performed by state institutions of the constituent entities of the Russian Federation, municipal institutions is established by the highest executive bodies of state power of the constituent entities of the Russian Federation, local administrations of municipalities in compliance with the general requirements established by the Government of the Russian Federation Federation.
With regard to preschool education, the Federal Law of December 29, 2012 No. 273-FZ contains norms that make it possible to single out the services provided by preschool educational organizations (state / municipal), which can be included in the list:
Providing state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations;
Organization of the provision of public and free preschool education for basic general education programs in municipal educational organizations, as well as the creation of conditions for the supervision and care of children, the maintenance of children in municipal educational organizations;
Caring for and caring for children.
From January 1, 2014, Clause 3 of Part 1 of Article 8 and Clause 1 of Part 1 of Article 9 of the Federal Law of December 29, 2012 No. 273-FZ come into force, fixing the new distribution of powers of state authorities of the constituent entities of the Russian Federation and local self-government of municipal districts and urban districts to ensure state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations and other educational organizations and the organization of its provision. In accordance with the specified distribution of powers, the budget of the constituent entity of the Russian Federation provides financial support for the implementation of preschool general education programs in municipal educational institutions by providing subventions to local budgets, including labor costs, the purchase of textbooks and teaching aids, teaching aids, games, toys (with the exception of 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 (clause 3, part 1, article 8). Other expenses for organizing the provision of preschool education in municipal educational institutions (including those related to the maintenance of buildings and the purchase of utilities) are assigned to municipal authorities and are carried out at the expense of the budgets of municipalities (clause 1, part 1, article 9).
In connection with the foregoing, in the constituent entities of the Russian Federation and municipalities, it is recommended to adopt a set of regulatory legal acts that determine the procedures for calculating the volume of required financial support not only for the implementation of the main general educational program for preschool education, but also for creating conditions for supervision and care, as well as establishing compensation for part of the parental fee for certain categories of parents (legal representatives). Such normative legal acts should be:
At the level of the subject of the Russian Federation:
Methodology
calculation of cost standards for ensuring state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations
Section 1. General Provisions
1.1. This methodology establishes the procedure for determining the standard costs for the implementation of the main general educational program of preschool education (hereinafter referred to as the Program) based on the principle of standard funding per pupil.
1.2. The cost standard for the implementation of the Program is the guaranteed minimum allowable amount of financial resources per year per one pupil necessary for the implementation of the Program, including:
Labor costs for employees implementing the Program;
Expenses for means of training and education;
Other expenses (with the exception of expenses for the maintenance of buildings and utility expenses incurred from local budgets), including those related to additional professional education of teachers in their field of activity.
1.3. The methodology was developed in accordance with the Budget Code of the Russian Federation, Federal Law No. 273-FZ of December 29, 2012 "On Education in the Russian Federation", Federal Law No. 83-FZ of May 8, 2010 "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions", Federal Law of October 6, 1999 No. 184-FZ "On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation".
1.4. The values of the coefficients and parameters used are determined independently at the level of the subject of the Russian Federation. When determining the coefficients and parameters, the following are taken into account, among other things:
Features of the implementation of preschool educational programs in state and municipal organizations of the subject of the Russian Federation;
Requirements established by the Federal State Educational Standard for the implementation of preschool educational programs;
The requirements of SanPiN 2.4.1.3049-13 regarding the occupancy of groups and the length of stay of children in a preschool educational organization;
Section 2. The procedure for determining the cost standards for the implementation of the main general educational program of preschool education
This section presents two options for determining the standard costs for the implementation of the main general educational program of preschool education, which can be used by public authorities of the constituent entities of the Russian Federation, developed on the basis of various methodological approaches.
Option No. 1 for determining the cost standards for the implementation of the main general educational program of preschool education
2.1. The calculation of the cost standards for the implementation of the Program * is carried out according to the formula:
* - the standard for labor costs and accruals for payments for the remuneration of teachers (of this methodology);
* - the standard of costs for wages and accruals for payments for wages of educational and auxiliary workers (of this methodology);
* - the standard for labor costs and accruals for wage payments for administrative, managerial and service workers participating in the implementation of the Program (of this methodology);
* - the cost standard for ensuring the costs of training and education tools used in the implementation of the Program (of this methodology);
* - cost standard for providing additional professional education to teachers implementing the Program (of this methodology).
2.2. Calculation of the standard cost for labor remuneration and accruals for payments for remuneration of pedagogical workers * is carried out according to the formula:
* - the standard for labor costs and accruals for payments for the remuneration of teachers in the calculation of the service for the implementation of the Program in accordance with the Federal State Educational Standard of DO (of this methodology);
*, *, *, *, *, * - differentiating coefficients for calculating the standard of labor costs and accruals for payments for wages of pedagogical workers per one pupil (of this methodology).
2.2.1. The standard for labor costs and accruals for payments for the remuneration of teachers in terms of the service for the implementation of the Program in accordance with the Federal State Educational Standard for Education * is determined by the formula:
* - the estimated need for the number of teaching staff for the provision of services for the implementation of the Program in accordance with the Federal State Educational Standard. Recommended range of values per pupil *;
* - predicted average monthly wages of employees of general education of a constituent entity of the Russian Federation for the planned financial period, adjusted for additional payments for special working conditions, rubles / month;
* - coefficient taking into account accruals on wage payments for the planned financial period;
* - coefficient taking into account the costs of organizing additional professional education for teachers. Recommended range of coefficient values per 1 pupil *.
2.2.2. The composition of the differentiating coefficients for calculating the standard of labor costs and accruals for payments for the remuneration of pedagogical workers includes the following coefficients:
* - coefficient taking into account the activity for the qualified correction of shortcomings in the physical and (or) mental development of pupils;
2.3. Calculation of the norm of labor costs and accruals for payments for the remuneration of educational and auxiliary workers * is carried out according to the formula:
* - the standard for labor costs and accruals for wage payments for educational and auxiliary workers in terms of the service for the implementation of the Program in accordance with the Federal State Educational Standard of DO (of this methodology);
*, *, *, *, *, * - differentiating coefficients for calculating the standard of labor costs and accruals for payments for wages of educational support workers (of this methodology).
2.3.1. The standard for labor costs and accruals for wage payments for educational and auxiliary workers in terms of the service for the implementation of the Program in accordance with the Federal State Educational Standard DO * is determined by the formula:
* - the predicted ratio of the average wages of educational support staff and teaching staff for the planned financial period. Recommended range of values per pupil *;
* - the estimated need for the number of educational support workers for the provision of services for the implementation of the Program in accordance with the Federal State Educational Standard. Recommended range of values per pupil *;
12 - the number of months in a calendar year;
2.3.2. The composition of the differentiating coefficients for calculating the standard of labor costs and accruals for payments for the remuneration of educational and auxiliary workers includes the following coefficients:
* - coefficient taking into account the increased cost of services for the implementation of the program in rural areas;
* - coefficient taking into account the age of pupils;
* - coefficient taking into account the length of stay of pupils in the group;
* - coefficient taking into account the operating mode of the organization;
* - coefficient taking into account the duration of the organization.
2.4. Calculation of the standard of labor costs and accruals for wage payments of administrative and managerial and service workers participating in the implementation of the Program * is carried out according to the formula:
* - the standard for labor costs and accruals for wage payments for administrative, managerial and service workers participating in the implementation of the Program, based on the provision of services in accordance with the Federal State Educational Standard (of this methodology);
*, *, *, * - differentiating coefficients for calculating the standard of labor costs and accruals for payments for salaries of administrative, managerial and service workers participating in the implementation of the Program (of this methodology).
2.4.1. The standard of labor costs and accruals for wage payments of administrative and managerial and service workers participating in the implementation of the Program, based on the provision of services in accordance with the Federal State Educational Standard, DO* is determined by the formula:
* - the predicted ratio of the average salary of administrative and managerial, as well as service personnel and teaching staff for the planned financial period. Recommended range of values per pupil *;
* - the estimated need for the number of administrative and managerial and service workers involved in the implementation of the Program for the provision of services in accordance with the Federal State Educational Standard. Recommended range of values per pupil *;
* - forecasted average monthly wages of employees of general education of a constituent entity of the Russian Federation for the planned financial period, adjusted for additional payments for special working conditions, rubles per month;
12 - the number of months in a calendar year;
* - coefficient taking into account accruals on wage payments for the planned financial period.
2.4.2. Differentiating coefficients for calculating the standard of labor costs and accruals for wage payments of administrative, managerial and service workers participating in the implementation of the Program include the following coefficients:
* - coefficient taking into account the number of groups in the organization;
* - coefficient taking into account the increased cost of services for the implementation of the program in rural areas;
* - coefficient taking into account the age of pupils;
* - coefficient taking into account the activity for the qualified correction of shortcomings in the physical and (or) mental development of pupils.
2.5. The cost standard for ensuring the costs of training and education tools used in the implementation of the Program * is set at 3,000 - 8,000 rubles. per year per one pupil / or as a percentage of the standard cost for the remuneration of teachers.
2.6. The cost standard for providing additional professional education to teachers implementing the program, in terms of paying for the purchased services of additional professional education and expenses related to accommodation, travel and other travel expenses, * is set in accordance with the characteristics of the subject of the Russian Federation in the amount of 500 - 1000 rubles. per year per 1 pupil / or as a percentage of the standard cost for the remuneration of teachers.
Option No. 2 for determining the cost standards for the implementation of the main general educational program of preschool education
2.1. The calculation of the cost standards for the implementation of the main general educational program Nimage is carried out according to the formula:
Nimage = Not + Nco,
Not - the standard of labor costs with accruals of teaching staff; educational support staff; parts of administrative and managerial and service workers;
Nco - cost standard for ensuring the costs of training and education tools used in the implementation of the Program;
2.2. The calculation of the standard of labor costs is carried out by age groups in accordance with the programs being implemented (groups of general developmental, compensatory, health-improving and combined orientation, mixed groups), as well as appreciation coefficients per pupil, based on the following indicators:
the number of pupils in the group;
the length of stay of children in the group during the day;
the average salary of educators and assistant educators according to the remuneration system in force in the region (salary, coefficients of compensation and incentive payments);
workload of educators (number of hours per week);
workload of assistant educators (number of hours per week);
additional payments for work with orphans and persons with developmental disabilities (compensatory and health-improving groups);
the share of expenses for the remuneration of administrative, managerial, auxiliary and service personnel;
the coefficient of bringing the average salary of educators to the average for education in the constituent entity of the Russian Federation.
The share of expenses for the remuneration of administrative, managerial, auxiliary and service personnel is established as a percentage of the total wage fund of the institution. At the same time, it is understood that the costs for this group of personnel should be divided into two services: "implementation of the main general educational programs of preschool education" and "organization of the provision of education, as well as the creation of conditions for the supervision and care of children", division is possible in proportion to the normative labor costs for these services.
2.3. Standards for the cost of education in preschool educational organizations per pupil by type of group (s) and by age of pupils Not are determined by the formula:
G - hours of stay of children in groups (set in accordance with clause 1.3 of SanPiN 2.4.1.3049-13);
d is the number of days the groups work per week;
Zp resp. - the size of the wages of the educator in accordance with the system of remuneration operating in the region;
By Wed economy - the coefficient of bringing the average salary of educators to the average for education in the subject of the Russian Federation;
ref assist - the average salary of an assistant educator in accordance with the remuneration system in force in the region;
m - estimated occupancy of groups (set in accordance with paragraphs 1.8 - 1.12 of SanPiN 2.4.1.3049-13);
Dsp. - number of hours per wage rate per week: 36 hours;
Dplay assist - number of hours per wage rate per week: 40 hours;
Q - the number of months of operation of preschool organizations per year;
1.302 - coefficient of social tax deductions;
s is the coefficient of increase in the wage fund for additional costs associated with the replacement of employees on vacation for retraining, etc.;
k - the coefficient of appreciation for rural areas;
b - the coefficient of increase in the wage fund for administrative, managerial, educational and auxiliary, junior service personnel;
y - appreciation coefficients by types of groups;
r - regional additional coefficients (in accordance with the norms of regional legislation).
The paragraphs are numbered according to the source.
2.5. The cost standard for providing expenses for the means of training and education used in the implementation of the Program * is set in absolute terms in rubles or as a percentage of the standard cost for remuneration of teaching staff.
Based on the developed cost standards at the level of the subject of the Russian Federation, a calculation of the total amount of subventions provided to local budgets for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations is being developed. The following methods can be used to determine the appropriate amounts of subventions:
Methodology
calculation of the total amount of subventions provided to local budgets for the exercise of state powers to ensure state guarantees for the realization of the rights of citizens to receive public and free preschool education in municipal preschool educational organizations
Option No. 1 of calculating the total amount of the subvention
1. The total (annual) volume of the subvention transferred to the local government for the exercise of state powers to ensure state guarantees for the exercise of the rights to receive public and free preschool education in municipal preschool educational organizations for the corresponding financial year is determined by the formula:
S - the amount of the subvention required by the municipality for the exercise of state powers to ensure state guarantees for the exercise of the rights to receive public and free preschool education in municipal preschool educational organizations for the corresponding financial year;
i - the serial number of the service provided in the municipality, determined by the following features of the implementation of the Program in accordance with the GEF DO:
The age of pupils;
The focus of the groups;
The presence of pupils restrictions for health reasons;
Length of stay of children in the group per day;
Working hours of the organization (days a week; months a year);
The number of groups in a preschool educational organization;
The type of locality in which the preschool educational organization is located;
* - the number of pupils in the municipality receiving the i-th service for the implementation of the Program in the municipal preschool educational organization of the corresponding municipality in the corresponding financial year;
* - the standard costs for the implementation of the Program within the i-th service, determined for the corresponding municipality in accordance with the "calculation of cost standards for ensuring state guarantees for the realization of the rights to receive public and free preschool education in municipal preschool educational organizations" for the corresponding financial year.
Option No. 2 for calculating the total amount of the subvention
The total (annual) volume of the subvention transferred to the local government for the exercise of state powers to ensure state guarantees for the exercise of the rights to receive public and free preschool education in municipal preschool educational organizations for the corresponding financial year is determined by the formula:
* - the amount of the subvention required by the municipality for the exercise of state powers to ensure state guarantees for the exercise of the rights to receive public and free preschool education in municipal preschool educational organizations for the corresponding financial year;
N - Nimage;
*, *, *, *, * - standard costs for the implementation of the main general educational program of preschool education within the i-th service, determined for the financial year in groups of general developmental, compensatory, health-improving and combined orientation, mixed groups in urban and rural areas, taking into account time spent by the pupil in a preschool educational organization;
*, *, *, *, * - the average annual number of pupils predicted for the corresponding financial year in groups of general developmental, compensatory, health-improving and combined orientation, mixed groups in urban and rural areas;
n is the number of age groups.
III. Approaches to the establishment of financial support standards for the organization of the provision of public and free preschool education in basic general education programs in state (municipal) educational institutions, as well as the creation of conditions for the implementation of supervision and care for children, the maintenance of children in state (municipal) educational institutions
The organization of the provision of public and free preschool education, as well as the creation of conditions for the supervision and care of children, the maintenance of children, are assigned to the powers of the founder of a preschool educational organization. For the base for calculating the cost standards for the provision of services to ensure the organization of the provision of public and free preschool education in basic general education programs in state (municipal) educational organizations, as well as the creation of conditions for the supervision and care of children, the maintenance of children in state (municipal) educational organizations the standard of costs for remuneration of employees providing the provision of these services, established by a regional or municipal regulatory legal act, should be adopted. The standards for the financial provision of services should also take into account the costs of utilities consumed by the educational organization, as well as the remuneration of workers who ensure the functioning of heating systems, the delivery and storage of the necessary teaching aids, food preparation (stokers, stokers, boiler room operators, cooks, drivers, loaders , storekeepers, auxiliary workers, plumbers, etc.). It is recommended to use the following model methodology to determine the standard cost for the provision of services for the implementation of the Program and the creation of conditions for the implementation of supervision and care:
Methodology
calculation of cost standards for the provision of services to ensure the organization of the provision of public and free preschool education for basic general education programs in state (municipal) educational organizations, as well as the creation of conditions for the implementation of childcare and care, the maintenance of children in state (municipal) educational organizations
1. The methodology for calculating the cost standards for the provision of services to ensure the organization of the provision of public and free preschool education in basic general education programs in state (municipal) educational organizations, as well as the creation of conditions for the supervision and care of children, the maintenance of children in state (municipal) educational institutions organizations is recommended for use by the founder of a preschool educational organization when developing a methodology for calculating cost standards used in determining the amount of financial support for the implementation of the state (municipal) task for the provision of services.
2. Normative costs for the provision of services - a guaranteed minimum allowable amount of financial resources per year per one pupil, necessary to ensure the implementation by the organization of services to ensure the organization of the provision of public and free preschool education in basic general education programs in state (municipal) educational organizations, and also the creation of conditions for the implementation of supervision and care for children, the maintenance of children in municipal educational organizations. These standards include:
Labor costs for employees who ensure the organization of the provision of public and free preschool education in basic general education programs and create conditions for supervision and care;
Expenses for the purchase of utilities consumed in the process of providing public and free pre-school education in basic general education programs and creating conditions for supervision and care;
Expenses for the maintenance of buildings and structures of a preschool educational organization.
3. The calculation of the cost standards for the provision of services for the implementation of the Program and the creation of conditions for supervision and care * is carried out according to the formula:
* - the cost standard for remuneration of employees who ensure the organization of the provision of public and free preschool education in basic general education programs and create conditions for supervision and care, determined by the founder in accordance with:
Orientation of groups (including for groups of correctional, combined and improving orientations);
The mode of stay of children in the group (number of hours of stay per day);
The age of pupils
Other features of the conditions created for the supervision and care of children.
* - cost standard for the purchase of utilities. The procedure for determining the cost standard for the purchase of utilities is established by the founder of the organization and takes into account the peculiarities of the consumption of utilities in the implementation of various Programs and the creation of conditions for the supervision and care of children studying under them in educational organizations, depending on:
Orientation of groups (including for groups of correctional, combined and improving orientations);
The mode of stay of children in the group (number of hours of stay per day);
The age of pupils;
Other features of the Program implementation.
* - the cost standard for the maintenance of buildings and structures of a preschool educational organization is established on the basis of an analysis of the data of concluded contracts.
IV. Approaches to the development of the procedure for financial provision of services for the supervision and care of children
To determine the sufficiency of funds for the provision of childcare and care services, the calculated cost standards should cover the costs associated with:
With the purchase of food;
With the purchase of consumables used to ensure that pupils comply with the daily routine and personal hygiene.
To calculate the indicated cost standards, the following model technique can be used:
Methodology
calculation of cost standards for childcare and child care in educational institutions
1. The methodology for calculating the cost standards for looking after and caring for children in preschool educational organizations is recommended for use at the regional and municipal levels when developing regulatory legal acts that determine the amount of fees charged from parents (legal representatives) for looking after and caring for children in educational organizations , as well as when calculating the corresponding cost standard, which determines the amount of compensation for the expenses of an educational organization for the provision of care and supervision services, for categories of children from whom parental fees are not charged.
2. Costs for the provision of childcare and childcare services - the amount of financial resources per year per one pupil required for the provision of childcare and childcare services provided by an educational organization, including:
Expenses for the purchase of food;
Other expenses associated with the purchase of consumables used to ensure that pupils comply with the daily routine and personal hygiene.
3. Calculation of costs for the provision of childcare services, *, is carried out according to the formula:
* - cost standard for the purchase of food (of this methodology);
* - the cost standard for other expenses related to the purchase of consumables used to ensure that pupils comply with the daily routine and personal hygiene (of this methodology).
3.1. Standard costs for the purchase of food (N_pp) are made up of the cost of a daily food ration for one child in accordance with the established norms of SanPiN (Appendices 10, 11 to SanPiN 2.4.1.3049-13), taking into account seasonality and for each category of eaters. The daily menu is compiled on the basis of the recommended set of food products, taking into account the caloric content for children of different ages and mode of stay. The calculation of the standard costs for the purchase of food is made according to the formula:
* - the cost standard for the purchase of food products in the provision of basic services for the care and care of children (of this methodology);
*, *, *, * - differentiating coefficients that take into account differences in the diet for individual categories of children, including differences in the market value of consumed products (of this methodology).
3.1.1. The cost standard for the purchase of food products in the provision of basic childcare services * is determined by the formula:
* - the average market cost of purchasing a unit of the i-th product from the children's diet, rubles;
* - daily volume of consumption of the i-th product in the diet of children, units;
D - the planned number of days that one child visits an educational organization that operates 5 days a week, 10 months a year, for the planned financial year.
3.1.2. The differentiating coefficients for calculating the standard cost for the purchase of food products include the following coefficients:
* - coefficient taking into account the age of pupils;
* - coefficient taking into account the operating mode of the organization;
* - coefficient taking into account the duration of the organization;
* - coefficient taking into account the mode of stay of pupils.
3.2. The cost standard for other expenses related to the purchase of consumables used to ensure that pupils comply with the daily routine and personal hygiene (Npr) is set in kind for a year or as a percentage of the standard cost for remuneration of employees involved in the provision of services for look after and care.
*(1) For the purposes of these recommendations, the founders of educational organizations are public authorities of the constituent entities of the Russian Federation, local governments of municipal districts and urban districts in the field of education, private organizations and individual entrepreneurs implementing educational programs for preschool education
*(2) This methodology also applies to private organizations and individual entrepreneurs implementing educational programs for preschool education.
*(4) The service for the implementation of the Program in accordance with the Federal State Educational Standard is understood as a service for the education and upbringing of children over the age of 5 years in general developmental groups with a 12-hour stay, working 5 days a week, 10 months a year, in an urban area , in organizations with six groups.
*(5) Including for work in rural areas, correctional groups, taking into account regional coefficients and northern allowances, if such allowances are established.
*(6) Including labor costs for additional vocational education services and expenses associated with the interruption of the educational activities of a pedagogical worker for the duration of his training.
*(7) When setting the coefficients, among other things, the Decree of the Ministry of Labor of Russia dated April 21, 1993 No. 88 "On approval of the Standards for determining the number of personnel employed in servicing preschool institutions (nurseries, nursery-kindergartens, kindergartens)", a resolution of the Main State Sanitary Doctor of the Russian Federation dated May 15, 2013 No. 26 "On approval of SanPiN 2.4.1.3049-13" Sanitary and epidemiological requirements for the device, content and organization of the working hours of preschool educational organizations ".
*(8) Taking into account the differentiation of wages for certain categories of administrative and managerial and service workers.
*(9) Established in accordance with clause 2.3.2. Decree of the Ministry of Labor of the Russian Federation of April 21, 1993 No. 88 "On the approval of standards for determining the number of personnel engaged in servicing preschool institutions (nursery, nursery gardens, kindergartens)".
There appears to be a typo in the previous paragraph. This refers to clause 2.3.2 of the Regulations for determining the number of personnel employed in servicing preschool institutions (nursery, nursery gardens, kindergartens), approved. Decree of the Ministry of Labor of the Russian Federation of April 21, 1993 N 88
*(10) Pursuant to Letter No. 03-2782 of December 1, 2008 of the Ministry of Education and Science of the Russian Federation, labor costs must be calculated taking into account replacements, sick leaves, and other payments.
*(11) See annexes to these Guidelines.
*(12) In the case of the provision of services by private organizations and individual entrepreneurs, a local act must be approved.
*(13) It is determined taking into account the assessment of the number of days of absence by children for various reasons.
*(14) The value of the cost standard is determined at the level of a constituent entity of the Russian Federation and / or a municipal district (urban district) based on an analysis of the cost structure of preschool educational organizations.
Appendix
to implementation
powers of public authorities of subjects
Russian Federation for financial support
provision of state and municipal
services in the field of preschool education
Composition
differentiating coefficients for calculating the standard of labor costs and accruals on payments for wages of teachers
| 0,45-0,65 | |
| 0,7-0,95 | |
| 1.0 | |
| 1,1-1,3 | |
| 1.0 | |
| 1,1-1,2 | |
| 1,2-1,5 | |
| 2,2-3,0 | |
| 2,6-3,8 | |
| 4,0-6,0 | |
| 4,0-6,0 | |
| 4,0-6,0 | for children with autism |
| 4,0-6,0 | |
| 4,0-6,0 | |
Composition
differentiating coefficients for calculating the standard cost for labor remuneration and accruals for payments for remuneration of educational and auxiliary workers
| Coefficient taking into account the length of stay of pupils in a group (recommended range of coefficient values per pupil) | |
|---|---|
| 0,5-0,7 | for pupils attending short stay groups (up to 5 hours) |
| 0,75-0,95 | for pupils attending groups of a shortened day of stay (from 8 to 10 hours) |
| 1,0 | for pupils attending full-day groups (from 10.5 to 12 hours) |
| 1,1-1,3 | for pupils attending extended day groups (from 13 to 14 hours) and round-the-clock groups |
| The coefficient that takes into account the activity for the qualified correction of deficiencies in the physical and (or) mental development of pupils (recommended range of coefficient values per one pupil) | |
|---|---|
| 1,0 | for children in general developmental groups |
| 1,1-1,2 | for children in groups with a combined orientation |
| 1,2-1,5 | for children in health-improving groups |
| 2,2-3,0 | for children with severe speech disorders, for visually impaired children, for children with amblyopia, strabismus, for children with mental retardation, for children with mild mental retardation |
| 2,6-3,8 | for deaf children, for blind children |
| 4,0-6,0 | for hearing impaired children, for children with disorders of the musculoskeletal system |
| 4,0-6,0 | for children with moderate and severe mental retardation |
| 4,0-6,0 | for children with autism |
| 4,0-6,0 | for children with a complex defect (having a combination of 2 or more deficiencies in physical and (or) mental development) |
| 1,5-2,0 | for children with other disabilities |
Composition
differentiating coefficients for calculating the standard of labor costs and accruals on payments for wages of administrative, managerial and service workers participating in the implementation of the Program
| Coefficient taking into account the number of groups in the organization (recommended range of coefficient values per pupil) | |
|---|---|
| 2,1-3,1 | for pupils attending organizations with one group |
| 1,2-1,8 | for pupils attending organizations with two groups |
| 1,0-1,2 | for pupils visiting organizations with 3-4 groups |
| 1,0 | for pupils visiting organizations with 5-7 groups |
| 0,6-0,9 | for pupils visiting organizations with 8-11 groups |
| 0,5-0,8 | for pupils attending organizations with 12 or more groups |
| The coefficient that takes into account the activity for the qualified correction of deficiencies in the physical and (or) mental development of pupils (recommended range of coefficient values per one pupil) | |
|---|---|
| 1,0 | for children in general developmental groups |
| 1,1-1,2 | for children in groups with a combined orientation |
| 1,2-1,5 | for children in health-improving groups |
| 2,2-3,0 | for children with severe speech disorders, for visually impaired children, for children with amblyopia, strabismus, for children with mental retardation, for children with mild mental retardation |
| 2,6-3,8 | for deaf children, for blind children |
| 4,0 -6,0 | for hearing impaired children, for children with disorders of the musculoskeletal system |
| 4,0-6,0 | for children with moderate and severe mental retardation |
| 4,0-6,0 | for children with autism |
| 4,0-6,0 | for children with a complex defect (having a combination of 2 or more deficiencies in physical and (or) mental development) |
| 1,5-2,0 | for children with other disabilities |
Composition
differentiating coefficients for calculating the standard of labor costs and accruals on payments for wages of employees involved in the provision of services for supervision and care
Composition
differentiating coefficients for calculating the standard cost for the purchase of food
Table 1
Appreciation coefficients by types of groups
______________________________
* When setting the coefficients, the recommendations of the Decree of the Ministry of Labor of Russia dated April 21, 1993 No. 88 "On approval of the Standards for determining the number of personnel engaged in servicing preschool institutions (nursery, nursery-kindergartens, kindergartens)", resolution of the Main State Sanitary Doctor of the Russian Federation dated May 15, 2013 No. 26 "On approval of SanPiN 2.4.1.3049-13" Sanitary and epidemiological requirements for the device, content and organization of the operating mode of preschool educational organizations "
Document overview
According to the new Law on Education, the state authorities of the regions set the cost standards for the provision of state and municipal services in the field of preschool education.
The procedure for the formation, maintenance and approval of departmental lists of such services is determined by the highest executive authorities of the constituent entities of the Russian Federation, local administrations of municipalities. The requirements established by the Government of the Russian Federation are taken into account.
With regard to preschool education, the Law contains norms that make it possible to single out services that may be included in the list. We are talking about ensuring the rights to receive an accessible and free education, about creating conditions for the supervision and care of children, for their maintenance, etc.
From January 1, 2014, a new distribution of powers will come into effect. At the expense of the subject, preschool educational programs are implemented in municipal institutions by providing subventions to local budgets. Includes expenses for wages, for the purchase of teaching aids, teaching aids, toys. Other costs, including the maintenance of buildings and payment of utilities, are covered from the budgets of municipalities.
Thus, it is necessary to develop a set of regulatory legal acts that determine the amount of financial support not only for the implementation of the main general education program, but also for creating conditions for supervision and care, as well as establishing compensation for a part of the parental fee for certain categories of persons.
The types of acts are listed. At the regional level - a methodology for calculating the cost standards for ensuring the realization of the rights to public and free preschool education in municipal organizations; methodology for calculating subventions provided to local budgets; the procedure for establishing the average amount of parental fees for childcare and care; procedure for applying for reimbursement of part of the fee. The types of acts developed at the level of the founder are determined. Among them is the procedure for establishing the categories of parents who are exempt from paying for care and maintenance services or for whom the corresponding amount is reduced.
Approaches to the establishment and methodology for calculating the standards for financial support for the implementation of the rights to public and free preschool education in municipal organizations are given.
The concept of "network of preschool educational institutions" (DOE) can be defined as "a set of interacting preschool educational institutions of various types that are equal in status". That is, the network principle of organizing preschool educational institutions implies, first of all, a variety of types of these institutions with equal legal, educational, financial status, as well as the possibility of organizing any additional mechanisms that provide, for example, a short stay of preschool children who do not attend kindergartens under control of teaching staff.
The model regulation on a preschool educational institution establishes the following types of preschool educational institutions:
Kindergarten;
development of pupils (intellectual, artistic - aesthetic, physical, etc.):
a compensatory type kindergarten with the priority implementation of a qualified correction of deviations in the physical and mental development of pupils;
kindergarten supervision and rehabilitation with priority implementation of sanitary-hygienic, preventive and health-improving measures and procedures;
a kindergarten of a combined type (a composition of a combined kindergarten may include general developmental, compensatory and recreational groups in various combinations);
child development center - a kindergarten with the implementation of physical and mental development, correction and rehabilitation of all pupils.
Thus, at present, a closed list of possible types of preschool educational institutions has been established, differentiating depending on the areas of activity being implemented, related to the need of pupils for certain services (health, intellectual, artistic and aesthetic, correctional, etc.).
Financing of educational institutions that are 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 standards of the constituent entity of the Russian Federation. These standards are determined for each type, type and category of educational institution per student, pupil, and also on a different 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 the state authorities of the Russian Federation in the field of regulation of budgetary legal relations includes “the establishment of minimum state social standards, norms and norms of financial costs per unit of state or municipal services provided” . 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 of 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 finances the costs of implementing general education programs in the form of a subvention).
The proposed equity normative financing of the PEI is carried out as follows.
The 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 communicated 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 as a co-founder.
The municipality allocates funds to finance social services jointly 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 area.
Financing of expenses for the maintenance of the material base is carried out by the owner. If the preschool institution is owned by the municipality, then the necessary amount of costs is provided at the expense of the budget of the relevant local governments.
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 fee, part of which may be reimbursed by the municipality to parents in the form of social assistance.
The above sources are differentiated:
By type of costs;
Methods or mechanisms for bringing the resources of the preschool educational institution.
The considered model of equity normative multi-channel financing is built taking into account the leading principles, which can be formulated as follows:
Recognition of the need to finance educational services in the framework of the implementation of the main state educational programs of preschool education at the expense 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 owner-founder;
Payment by parents of 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, in part or in full, 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 wealth 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 for equity 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 that drives this mechanism is the funding standards.
Educational services provided by the preschool educational institution include expenses for the following items:
211 - Wages (wages according to the UTS of all employees of the preschool educational institution, taking into account the tariff and over-tariff fund, severance pay);
212 - Other payments (methodological literature, compensation for benefits for keeping children in a preschool educational institution, business trips and business trips, advanced training of teachers);
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, medicines, building materials, fuels and lubricants, office supplies, spare parts for equipment).
211 - Salary;
213 - Accruals for wages;
223 - Utilities;
225 - Property maintenance services;
290 - Other expenses;
340 - Increase in the cost of inventories (partial purchase of food, expenses for the purchase of medicines, other consumables and items).
Local governments have the right to provide additional funding to preschool educational institutions in accordance with their decisions and regulations.
Social services at the expense of the local budget:
222 - Transportation costs;
310 - Increase in the cost of fixed assets (acquisition of soft inventory, equipment);
Social services at the expense of parents:
222 - Transportation costs;
310 - Increase in the cost of fixed assets (acquisition 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, as it provides for the possibility of separate accounting in spending funds by item of expenditure.
An analysis of the directions of expenses of the PEI indicates that it is necessary to establish a set of standards, including:
The standard for financing a preschool educational institution of a constituent entity of the Russian Federation for the implementation of educational services provided by a preschool educational institution;
Local standard 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 the general availability and free of charge of 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, public financial obligations apply to educational services and do not relate to childcare and childcare services (social services). For the maintenance of children in state and municipal educational institutions that implement the educational program of preschool education, municipal authorities and parents bear obligations.
Given this principle of subsidiary responsibility, the financing system for preschool educational institutions, which stimulates the development of the network and the increase in the coverage of children with preschool education, should be based on the following principles:
1) At the expense of the state (funds from the budget of a subject 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-governmental institution, autonomous non-profit organization, etc.), type and type of institution.
Public 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 the municipalities for preschool educational institutions through the volume of subventions. These funds are brought to institutions by municipalities on the basis of a competition. All institutions that implement preschool education programs and have a license, regardless of their affiliation, participate in this scheme.
2) The municipality shall finance social services jointly with the parents.
3) Parents pay for social services (in an amount not exceeding 20% of the total cost of keeping a child in preschool), as well as additional educational services that go beyond the state educational standard.
The expenses of parents are subsidized at the expense of municipalities, using the application procedure and the system of targeted social assistance, as well as targeted funding from the local budget on the basis of 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 necessary amount of costs is provided at the expense of the budget of the relevant local governments.
5) Financing of the preschool educational institution is planned and organized by the founder on the basis of per capita financing standards.
So, the DOE financing mechanism provides for:
The activity of the preschool educational institution is financed by its founder in accordance with the agreement between them;
Financing of the preschool educational institution 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 institutions;
The state authorities of the constituent entities of the Russian Federation, within 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 remuneration of employees of preschool educational institutions, the purchase of educational equipment, benefits;
The norm of financing the subject of the federation is used in the calculation of subventions and subsidies to local budgets;
Local governments, within their own funds, establish local funding standards by applying increasing local coefficients to regional standards, as well as setting an additional amount of costs for subsidizing parental fees for social services, finance the maintenance and development of the material base of preschool educational institutions;
At the expense of the founder's funds, the expenses for the development and maintenance of the material base are paid;
Parents pay for social services (in an amount not exceeding 20% of the total cost of keeping a child in preschool), as well as additional educational services that go beyond the state educational standard;
Parents' expenses can be subsidized at the expense of municipalities on a targeted basis, depending on the material 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 the financing, it is not the costs of the institution as an element of the network that are financed, but the educational service;
normative method of planning and execution of the budget;
reasonable 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 the preschool educational institution.
In table 1.1, we consider the composition of the expenditure side of the budget of Kazan for 2012-2015. for education.
Table 1.1
Budget expenditures of the city of Kazan in 2013-2015, thousand rubles
Table 1.1 shows that the Kazan city budget expenditures on education include:
Expenses for pre-school education;
Expenses for general education;
Expenses for initial vocational education.
Expenditures of the local budget for preschool institutions are included in the cost of preschool education.
An analysis of the data in Table 1.1 indicates a significant decrease in the total amount of spending on education in 2015 compared to 2013-2014.
In 2015, the most capacious items of functional expenditures of the Kazan city budget were expenditures on: general education (59.7%), preschool education (32.8%), healthcare and social policy.
Kazan budget expenditures for financing preschool institutions in 2015 amounted to 1353.2 billion rubles, or 27.3% of the total expenditures, which is 2909.8 billion rubles. less than in 2014, and by 28277.8 billion rubles. less than in 2013.
Currently, the city budget costs for the maintenance of a child in a kindergarten per month amount to 80 percent (this includes the costs of payroll, utilities, food, medicines, household expenses, transport, rent, and current repairs). The parental fee is 20 percent of the total costs.
Children's preschool institutions are organized by educational authorities, enterprises, economic organizations and institutions. Regardless of who is in charge of them, the educational authorities carry out their methodological guidance. 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, the tasks of increasing the efficiency of production and the country's entry into market relations require a constant increase in knowledge and the general culture of personnel.
Personnel training is carried out by vocational lyceums, secondary specialized educational institutions and higher educational institutions.
An increasingly important place is currently occupied by the system of retraining of personnel, based on the requirements of a market economy.
Thus, preschool institutions are organized by educational authorities, enterprises, economic organizations and institutions. Regardless of who is in charge of them, the educational authorities carry out their methodological guidance. 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.
Expenses for maintaining kindergartens depend on the average annual number of children, the number of groups and hours of stay of one child in a children's institution, the main indicator in planning is the number of children in kindergartens.
At the end of the year, a seminar will be held in Samara, at which the results of the next stage of the experiment on the transition of preschool institutions to normative funding will be summed up. It is the second year that it has been held in three regions: the Moscow region, Samara and Veliky Novgorod. According to First Deputy Minister of Education Viktor Bolotov, the results of the experiment are encouraging.
In preschool education, a multi-channel financing scheme is promising, when the educational program is financed at the expense of the subject of the Federation, the maintenance of infrastructure - at the expense of municipalities, and social services - at the expense of parents, Viktor Bolotov believes. According to him, the principal scheme of such financing is being worked out now. One thing is clear, families that are considered wealthy will pay the cost of preschool children in full. Paid for parents can also be, for example, swimming lessons, a foreign language, music, classes with a psychologist.
The Deputy Minister said that subprograms for the support and development of preschool education began to appear in many regions. Its most promising areas are, for example, the introduction of options for short-term stay of children in preschool institutions. The conclusions that can already be drawn are that the children's performance in elementary school has become much better. Vladimir Livshits, secretary of the Central Committee of the Trade Union of Public Education and Science Workers, told UG in more detail about this:
Groups of short-term stay of children in Novgorod, for example, four-hour. Here, during this time, they prepare the kids for school: with them they manage to go through the entire necessary educational program in the game mode. And the parents don't pay anything. But for preschool children in such groups, food, walks and regular games are not provided.
Also in Novgorod, they are changing approaches to paying parents for the cost of maintaining a child in kindergarten. Today they range from 12 to 100 rubles, and it turns out that only 20% of the costs of kindergartens are compensated, regardless of family income.
In general, the system of financing kindergartens is more complicated than schools, due to the very large volume of social services, as well as due to mandatory parental payments. By the way, on this issue with the prosecutor's office, "showdowns" began. They believe that it is illegal to charge money from parents. New standards of preschool education will bring clarity to this issue. They will define a minimum, above which you will have to pay for everything. Nutritional standards will be determined, the number of children in the group, as well as how much the garden should work: 8 hours, 10 or 12, and what is the cost of all this.
The proposed modernization of the PEI financing system is based on the following goals:
* implementation of the constitutional rights of citizens in providing them with services in the field of preschool education;
* increasing the availability of preschool education for various groups of the population;
* creation of organizational and economic conditions for the development of preschool education as the initial stage of the education system.
To achieve these goals, the following tasks are being implemented:
* providing citizens with the opportunity to receive services free of charge in the scope of the state educational standard for preschool education;
* introduction of shared regulatory financing in the system of preschool education in order to:
1. using the joint capabilities of the state, municipality, departments and parents in matters of organizing preschool education;
2. increase the efficiency of the use of budgetary funds;
3. elimination of subjectivism in the formation of the volume of budget financing in the system of preschool education.
The principles of shared (subsidiary) normative financing of preschool education institutions are defined:
* educational services in the scope of the state standard, regardless of the form of ownership of preschool institutions, are financed at the expense of the state,
* social services are paid for by parents and subsidized at the expense of municipalities on a targeted basis, depending on the material well-being of parents,
* expenses for the development and maintenance of the material base are borne by the owner,
* the use of co-founder mechanisms, targeted and subsidiary financing in order to ensure the state standard of preschool education at the expense of the state and municipal budgets.
This experiment required:
* creation of the necessary legal and methodological base;
* training administrators in the system of preschool education on a wide range of managerial and economic problems included in the content of the experiment;
* Solving technical issues, in particular, debugging databases related to the lack of necessary statistical information;
* informing the population about the content of ongoing experiments.
When organizing experiments, it was necessary to take into account the individual characteristics of the education systems of the constituent entities of the Russian Federation that will participate in the experiment, which required the development of practically individual programs for their implementation for each region, including determining the scale of the experiment in each of the regions.
In order to increase efficiency and reduce social risks (negative social consequences), the experiment on testing and implementing shared financing schemes for preschool educational institutions is divided into three stages:
1. The stage of preparation of the necessary regulatory and technological base for the experiment and its development in the mode
simulation and business learning game (limited experiment) - 2002.
2. The stage of conducting an experiment in the mode of real financing (2003).
3. Large-scale (within the experimental subjects of the Federation) introduction of normative equity financing of preschool educational institutions.
Samara, Moscow and Novgorod regions participate in the experiment.
As a result of the first stage of the experiment, the following tasks were implemented:
1. The parameters of educational and minimum necessary social services provided by preschool educational institutions to citizens on a free, non-reimbursable basis have been established.
2. Formed financial flows (according to sources): state, municipal, parental payments.
3. On the basis of this, developed:
The methodology for calculating the standards for budget financing of educational services provided by preschool educational institutions,
Methodology for calculating the amount of funding for social services provided by preschool educational institutions.
4. A procedure has been developed for the implementation of budget share normative financing of services provided by preschool educational institutions from budgets of different levels.
5. A procedure has been developed for calculating and collecting parental fees for services provided on a differentiated application basis.
6. Developed and adopted at the level of the constituent entities of the Russian Federation participating in the experiment on the transition to shared financing of preschool educational institutions, regulatory documents, including:
* Regulatory acts (decree, order, order) of the administration of the subject of the Russian Federation, approving the decision to participate in the federal experiment, the composition of the coordinating councils (working groups) for organizing the preparation and conduct of the experiment, and the regulation on councils.
* Regional programs for the organization and conduct of the experiment.
* Orders and directives of state educational authorities and finance departments of the administrations of the constituent entities of the Federation on the organization of shared regulatory financing of preschool educational institutions - participants in the experiment.
7. Training was provided for specialists, administration of preschool educational institutions - participants in the experiment.
8. Conducted sociological studies of the social consequences (risks) of the experiment on the transition to shared financing of preschool educational institutions in each of the subjects of the Russian Federation participating in the experiment.
9. A statistical base has been created for calculating financing indicators for preschool educational institutions - participants in the experiment.
10. The concept of monitoring the progress of the experiment, the system of indicators (evaluation criteria) of the progress of the experiment was developed.
Thus, according to the results of the first stage (2002) of the experiment, the following were created:
* Methodological basis for the experiment;
* Regulatory framework for the experiment;
* Infrastructure in the "pilot" subjects of the Russian Federation, necessary for the experiment, including the personnel component.
During the second phase - the phase of the experiment (2003) - will be tested:
* The order of share normative budgetary financing of preschool educational institutions;
* The procedure and procedures for concluding agreements on co-financing the maintenance of children in a preschool educational institution (payment for education in excess of the standards);
* The procedure and calculation of the collection of parental fees for the maintenance of children in a preschool educational institution on a differentiated basis.
Standards and budget indicators for 2004 will be calculated taking into account the expansion of the scale of the experiment (in the Novgorod region, coverage will be 100%).
In accordance with this, the regulatory, legal and methodological base of the experiment will be finalized and conditions will be created for its large-scale implementation in the subjects of the Federation - participants in the experiment.
The procedure for the implementation of equity regulatory financing of preschool educational institutions
Equity normative financing is planned to be carried out as follows (see diagram).
When planning the budget for the next period, public authorities determine the regulatory need for funds to finance the implementation of educational programs. These funds are legally assigned to the municipalities for preschool educational institutions through the volume of subventions. These funds are brought to institutions by municipalities on a regulatory basis.
All preschool educational institutions, regardless of their affiliation, participate in this scheme.
The municipality allocates funds for financing social services together with parents, using a system of targeted assistance, as well as targeted funding from the local budget based on the social programs of the area.
Financing the costs of maintaining the material base is carried out by the balance holder (owner).
Thus, municipal preschools are financed through three channels:
state budget - can be implemented in the form of subventions; municipal budget - direct financing of preschool educational institutions, financing on a regulatory basis; parental payment, part of which may come from the parent's employer in the form of social assistance.
Non-state preschool educational institutions are financed through four channels: through the three above and the fourth channel: part of the costs of maintaining the material base, taking into account tax exemptions, is borne by the owner.
(See diagram)
The mechanism of budget financing of preschool educational institutions is based on the following principles:
The activity of the preschool educational institution is financed by its founder in accordance with the agreement between them;
Financing of preschool educational institutions is carried out on the basis of state and local funding standards, determined per student, pupil for each type and category of preschool educational institutions;
State authorities of the constituent entities of the Russian Federation, within their own funds, establish state (regional) standards for budget financing;
The state budget funding standard determines the minimum costs for financing the implementation of the educational program of preschool education, including the cost of remuneration of employees of preschool educational institutions, the purchase of educational equipment, benefits, social services financed from the budget, expenses for household expenses, except for utilities;
The state standard for budget financing is applied when calculating subventions to local budgets and the amount of direct financing of preschool educational institutions in the case of co-founding;
Local governments, within their own funds, establish local standards for budget financing by applying increasing local coefficients to regional standards, as well as setting 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.
The procedure for paying by parents for the maintenance of children in a preschool educational institution
In accordance with the above procedure for shared regulatory financing of preschool educational institutions and the above schemes, the costs of social services provided by preschool educational institutions are financed from parental fees and are partially subsidized from local budgets. At the same time, the expenses of parents are legally limited. They cannot exceed 20% of the total amount of funds for the maintenance of children in preschool educational institutions.
The analysis carried out showed that a larger volume is actually subsidized. In fact, the parental fee is 14-15% of the total costs and approximately 50% of the cost of social services.
Thus, it becomes possible, without changing the maximum rate of parental fees established by law, to differentiate its volume within 20% for different categories of parents (according to the level of total income).
The second fundamental step is the transition from establishing categories of benefits to targeted benefits to specific categories of parents, which must be declarative in nature.
Reforming the order of parental payment for the maintenance of children in a preschool educational institution is determined by 3 positions that are implemented by the subjects of the Federation - participants in the experiment:
1. The purpose of the parental fee is determined: the social services provided by the preschool educational institution are financed at the expense of the parental fee.
2. Depending on the income of the parents, the amount of the parental fee charged is differentiated within the limits established by law.
3. A transition is being made from financing privileged categories of citizens to targeted benefits of a declarative nature.
So, in the Novgorod region:
1. The parental fee includes the costs of providing social services.
2. The specific amount of the parental fee depends on the income of the parents (persons replacing them).
3. The calculation of the parental fee is based on the subsistence minimum for one family member, established in the territory.
4. The following dimensions of the parent board are installed:
With income per family member, two or more subsistence minimums - 100% of the cost of social services;
With income per family member from one and a half to two living wages - 75% of the cost of social services;
With income per family member from one to one and a half living wages - 40% of the cost of social services;
If the income per family member is less than one living wage - 30% of the cost of social services.
5. Payment for the maintenance of children in a preschool educational institution is charged from parents (persons replacing them) who have three or more minor children, in the amount of 50% of the cost of the social service.
6. Parents (persons replacing them) of children who, according to the conclusion of medical institutions, have deficiencies in mental or physical development, and children attending 3-4-hour short stay groups, are completely exempted from paying for the maintenance of a child in a preschool educational institution.
In the Samara region:
When ensuring social protection of the population and providing targeted support to certain categories for paying for various types of services provided by preschool educational institutions, the following is assumed:
1. Targeted support for paying for social services provided by preschool educational institutions (hereinafter referred to as Targeted support) is the targeted provision of funds to families using the services of preschool educational institutions to pay for social services provided by preschool educational institutions.
2. Targeted support is provided to all families whose average per capita income is below the subsistence level.
3. In order to provide targeted support, a citizen shall apply in writing to the preschool educational institution attended by his/her child with an appropriate application containing the grounds for determining the need for assistance.
4. The amount of targeted support at the request of the head of the educational institution is determined by the social protection authorities, based on family income.
5. The targeted support established by the social protection authorities is transferred to the settlement account of the educational institution and credited to the personal account of the child.
6. The main source of financial support for the costs required to provide targeted support are the funds of the regional budget.
Methodology for calculating the norms of budget financing
The mechanism of budget financing of educational institutions is determined by Article 41 of the Law of the Russian Federation "On Education":
Financing of educational institutions is carried out on the basis of state (including departmental) and local funding standards, determined per student, pupil for each type, type and category of educational institution.
An analysis of the directions of expenses of the PEI indicates that it is necessary to establish a set of standards, including:
1. Budget standard for the implementation of educational services provided by preschool educational institutions;
2. Budget standard for social services financed from the budget.
3. Budget standard for the maintenance and development of the material and technical base of the preschool educational institution.
4. The standard for payment by parents for the maintenance of a child in a preschool educational institution.
1. Budget standard for the implementation of educational services provided by preschool educational institutions
Includes:
Salaries of teaching staff (with accruals),
Compensation payments for the purchase of methodological literature,
Educational expenses (acquisition of visual aids, consumables, stationery, etc.),
Expenses for course retraining of employees participating in and servicing the provision of educational services.
The calculation begins with the determination of funds for the remuneration of teachers per month per one pupil.
2. Budget norms for social services provided to citizens free of charge
The budgetary standards for financing social services provided to citizens free of charge include the costs of:
on remuneration of administrative, educational and auxiliary and service personnel,
for food in the amount of 30% of the norm, calculated according to natural indicators,
for medicines.
Next, the tariff and over-tariff part of wages is determined as a percentage. For administrative staff, the following ratio can be recommended: the tariff part - 70%, the over-tariff part - 30%; for educational support and service, respectively, 85 and 15%. A specific decision is made on the basis of established practice, as well as the possibilities of the budget.
In the budget standard, food expenses are accepted in the amount of 30% of the cost of the daily food ration of one pupil in accordance with established standards and taking into account the price level of a particular region.
3. The procedure for calculating the payment by parents for the maintenance of a child in preschool
The minimum payment by parents for the maintenance of a child in a preschool institution includes the cost of food in the amount of 70% (30% was included in the budget standard for the maintenance and development of the material base of the preschool educational institution) of the cost of the daily food ration and the cost of soft equipment.
4.1. Based on the cost of the daily norm of 3 meals a day, 60 rubles. expenses per month will be: 60 rubles. x 70% = 42 rubles. x 20 days = 840 rubles.
4.2. Based on the established norms for the annual replenishment of soft inventory in a preschool educational institution in the amount of 530 rubles. per year per pupil, the costs per month will be:
530 rub. : 12 months = 44, 2 rubles.
4.3. Total expenses of parents per month for the maintenance of a child in a preschool institution:
840 rub. + 44, 2 rub. = 884.2 rubles.
Conclusion
The implementation of the first stage of this project showed that the proposed financing model for preschool educational institutions allows:
Implement the constitutional guarantees of citizens for free preschool education within the state standard of preschool education at the state level;
Separate educational and social services, provide regulatory calculations for various configurations of educational and social services, including short-stay groups;
Introduce normative financing in the conditions of preschool educational institutions;
Integrate, on the basis of a share approach, the budgetary possibilities of the two budgetary levels;
Modernize the procedure for calculating the collection of parental fees (differentiate it taking into account targeted support on a declarative basis within the limits established by law).
The conducted sociological survey showed:
The need to modernize the financing of preschool educational institutions;
The need to maintain restrictions in the parent board;
The need and possibility of providing preschool educational institutions with additional services, both educational and social;
The need to create groups of short stay.
In general, the analysis of the proposed model shows its paramount importance for increasing the availability of preschool services for the population.
Composition of expenditures on education and sources of their financing.
Expenses on education act as part of the costs necessary for the reproduction of the labor force.
The national education system consists of state, non-state and educational institutions and is divided into:
preschool education;
vocational education;
vocational education;
higher and postgraduate education;
out-of-school education and training;
Education spending includes spending on:
a) the functioning of organizations that provide all levels of education:
1) preschool education (costs for the maintenance of nurseries, nurseries, kindergartens, preschool child development centers of all directions, the activities of their structural divisions, as well as the costs of financing departmental preschool institutions in accordance with the law);
2) general education (expenses for the maintenance of all types of educational schools, special schools for children in need of special conditions for education, lyceums, gymnasiums, etc.);
3) vocational education (expenses for the maintenance of higher technical and vocational schools, vocational schools, training centers, training centers, etc.);
4) secondary specialized education (expenses for the maintenance of secondary specialized educational institutions (technical schools, schools, colleges), Olympic reserve schools, higher colleges, as well as structural divisions of higher educational institutions in which secondary specialized education is provided);
5) higher and postgraduate education (expenses for the maintenance of higher educational institutions, including expenses for postgraduate studies, doctoral studies, residency, magistracy);
6) out-of-school education and training (expenses for the maintenance of state institutions providing out-of-school education and training).
b) advanced training and retraining of personnel (expenses for the maintenance of state institutions that provide advanced training and retraining of personnel for executives and specialists in the public sector, government bodies, the agro-industrial complex, as well as structural divisions of these institutions (hotel-type hostels, graduate schools, etc.) .), as well as expenses for advanced training and retraining of management personnel and specialists of public administration bodies);
c) applied scientific research, scientific and technical programs and projects in the field of education;
d) expenses for the maintenance and provision of activities of institutions exercising leadership and management in the field of education;
e) carrying out centralized activities of educational authorities;
f) publication of textbooks and teaching aids for organizations providing preschool and general secondary education;
g) state programs in the field of education.
The main sources of funding for education are the state budget.
An important place in the financing of expenses for the maintenance of educational institutions is occupied by income received from the provision of paid educational services, scientific activities, as well as funds from organizations received free of charge.
Table 1 - Composition and structure of the republican budget expenditures on education in 2009
| Directions for spending funds | Amount, million rubles | Specific gravity,% |
| 1. Total education spending | 1774759409,0 | 100 |
| 1.1 early childhood education | 14700270,0 | 0,01 |
| 1.2 general secondary education | 44345810,0 | 0,03 |
| 1.3 Vocational education | 28882586,0 | 0,02 |
| 1.4 Secondary specialized education | 387481297,0 | 0,22 |
| 1.5 Higher and postgraduate education | 1156599104,0 | 0,54 |
| 1.6 Advanced training and retraining of personnel | 71295348,0 | 0,04 |
| 1.7 Out-of-school education and training | 26836954,0 | 0,02 |
| 1.8 Applied research, science and technology programs and educational projects | 20045640,0 | 0,01 |
| 1.9 Other educational issues | 24752400,0 | 0,02 |
The largest share in the structure of republican budget expenditures on education in 2009 belongs to higher and postgraduate education - 0.54%.
Pre-school education in the structure of expenses is 0.01%, which in monetary terms is 14700270.0 million rubles, which is 40657.53 more than in 2008. At present, a number of socially oriented programs are envisaged, in which an important place is given to further raising the educational and cultural level of the nation.
1.1 Characteristics of the articles of the estimate and the sequence of its preparation
The estimate is the main financial plan of budgetary organizations, which determines the volume, target direction and quarterly distribution of appropriations for their maintenance.
Financing of institutions that are on the budget, and centralized activities carried out at the expense of the budget, is carried out according to the approved cost estimates for them. The expenditure of budgetary funds for activities not provided for in the estimate, or in amounts exceeding the estimated assignments, is prohibited.
There are the following types of estimates: individual, general and consolidated, as well as cost estimates for centralized activities carried out directly by ministries and other government bodies.
Individual cost estimates are compiled for a large budget organization and reflect the need for funds for its maintenance, as well as sources of resource generation, including budgetary funds, extra-budgetary funds and charitable contributions.
General estimates are compiled for groups of the same type of small organizations or for a group of large organizations with centralized accounting.
Cost estimates for centralized activities carried out by ministries, other government bodies and financed from the budget, are compiled and approved directly by them for each activity separately.
The summary estimate is compiled on the basis of the listed types of estimates and is a summary of all expenses allocated from the budget for a particular industry.
Cost estimates for the maintenance of budget organizations are compiled according to the economic (subject) classification of expenses approved by the Ministry of Finance.
Expenses for capital investments are not reflected in the estimates for the maintenance of institutions and are established according to a separate estimate.
The costs included in the estimate must be justified by the corresponding calculations for each article of the estimate.
Estimated costs should be determined on the basis of the actual need for funds, taking into account the implementation of a strict economy regime and the efficient use of material and monetary resources.
In order to timely organize work on the preparation of cost estimates, the ministries, other government bodies, departments and departments of the regional city executive committees, guided by the instructions of the Ministry of Finance on the procedure and timing for developing a draft budget for the coming financial year:
establish deadlines for subordinate organizations for the preparation and submission of draft cost estimates and give the necessary instructions on the procedure for their preparation;
develop and report to subordinate organizations the main production (network) performance indicators of these organizations for the coming financial year and other indicators necessary for the correct calculation of expenses;
ensure the drafting of cost estimates for centralized activities.
Draft cost estimates compiled by budgetary organizations are sent to the relevant ministries, departments and departments of the regional executive committees of the higher organization before the budget is approved.
The ministries of management and departments of the regional city executive committees ensure a thorough review of the cost estimates submitted by subordinate organizations and the preparation of consolidated estimates, which are submitted respectively to the Ministry of Finance and the relevant financial department (department) of the regional city executive committees for inclusion in draft budgets.
After the approval of the republican budget, the Ministry of Finance reviews the consolidated cost estimates of budgetary organizations of republican subordination of ministries, other state subordination bodies and informs them of the planned allocations for the planned year in the context of functional and economic classification of expenses. Ministries and other government bodies, in turn, report to all subordinate organizations the annual amounts of expenses in the context of economic classification. Approval of the cost estimates of budgetary organizations that are on the republican budget is formalized by the signature of their heads, indicating in the upper right corner the total amount of expenses according to the estimate. The approved cost estimate with a quarterly breakdown is submitted by the budgetary organization to the ministry (another republican government body). Ministries, other government bodies, on the basis of the submitted estimates, as well as estimates for centralized activities, draw up a summary of cost estimates by sections and subsections by sections, subsections of the functional classification of expenses in the context of the economic (subject) classification of expenses and quarters and submit it to the Ministry of Finance at the time established by it terms for inclusion in the list of expenditures of the republican budget.
