parental fee for childcare and childcare in state educational institutions implementing educational programs of preschool education, administered by the executive authorities of St. Petersburg, for 2019"

Board size		Nursery 12 noon.	Garden 12 noon
For 1 child in the family parents pay:	100%	1 232,30	1 161,10
	Compensation	246,46	232,22
	- 20%	985,84	928,88
For the 2nd child in the family parents pay:	100%	1 232,30	1 161,10
	Compensation	616,15	580,55
	- 50%	616,15	580,55
For the 3rd child and subsequent children in the family parents pay:	100%	1 232,30	1 161,10
	Compensation	862,61	812,77
	- 70%	369,69	348,33
Low-income (income below living wage) parents pay:	100%	1 232,30	1 161,10
	Compensation	862,61	812,77
	- 70%	369,69	348,33
mothers/singles (incomplete families) (average per capita income below living wage) parents pay:	100%	1 232,30	1 161,10
	Compensation	492,92	464,44
	- 40%	739,38	696,66
One of the parents disabled people 1-2 oh gr. parents pay:	100%	1 232,30	1 161,10
	Compensation	616,15	580,55
	- 50%	616,15	580,55

FEDERAL LAW OF THE RUSSIAN FEDERATION DATED 29.12.2012. №273-FZ

"ABOUT EDUCATION IN THE RUSSIAN FEDERATION"

Article 65

1. Preschool educational organizations provide supervision and care for children. Other organizations carrying out educational activities for the implementation of educational programs of preschool education have the right to supervise and care for children.

2. For looking after and caring for a child, the founder of an organization carrying out educational activities establishes a fee charged from parents (legal representatives) (hereinafter referred to as the parental fee), and its amount, unless otherwise established by this Federal Law. The founder has the right to reduce the size of the parental fee or not charge it from certain categories

parents (legal representatives) in the cases and in the manner determined by him.

If the founder pays for the supervision and care of a child in an organization carrying out educational activities, the parental fee is not established.

3. For supervision and care of disabled children, orphans and children left without parental care, as well as for children with tuberculosis intoxication studying in state and municipal educational organizations that implement the educational program of preschool education, parental fees are not charged.

4. 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 looking after and caring for a child in such organizations. The size of the parental fee for childcare and childcare in state and municipal educational organizations cannot be higher than its maximum amount established by the regulatory legal acts of the constituent entity of the Russian Federation for each municipality located on its territory, depending on the conditions of childcare and childcare.

5. For the purpose of material support for the upbringing and education of children attending educational organizations that implement the educational program of preschool education, parents (legal representatives) are paid compensation in the amount established by the regulatory legal acts of the constituent entities of the Russian Federation, but not less than twenty percent of the average parental care fee. and childcare in state and municipal educational organizations located on the territory of the corresponding subject of the Russian Federation, for the first child, at least fifty percent of the amount of such a fee for the second child, at least seventy percent of the amount of such fee for the third child and subsequent children. The average size of the parental fee for childcare and childcare in state and municipal educational organizations is established by the authorities

state power of the subject of the Russian Federation. The right to receive compensation has one of the parents (legal representatives) who paid the parental fee for the care and care of children in the relevant educational organization.

6. The procedure for applying for compensation specified in Part 5 of this Article and the procedure for its payment shall be established by the state authorities of the constituent entities of the Russian Federation.

7. Financial support for expenses related to the payment of compensation specified in part 5 of this article is an expense obligation of the constituent entities of the Russian Federation.

LAW OF ST. PETERSBURG DATED 17.07.2013 №461-83

"ABOUT EDUCATION IN ST. PETERSBURG"

Article 9

1. Supervision and care of children have the right to carry out preschool educational organizations, other organizations engaged in educational activities for the implementation of educational programs of preschool education.

2. The amount of the monthly fee charged from parents of legal representatives) for the supervision and care of children in a state educational organization implementing educational programs for preschool education (hereinafter referred to as the parental fee) is established by the Government of St. Petersburg.

LAW OF ST. PETERSBURG DATED 22.11.2011 №728-132

"SOCIAL CODE OF SAINT PETERSBURG"

Article 18. Measures of social support

6. Parental fees are not charged for the supervision and care of children in state preschool and other state educational institutions engaged in educational activities for the implementation of educational programs of preschool education (hereinafter referred to as the parental fee), relating to the following categories of children:

disabled children;

orphans and children left without parental care;

children with tuberculosis intoxication;

children attending groups implementing adapted basic general education programs of preschool education;

children whose families include a disabled child;

children whose both or only parent (legal representative) are I or II group disabled;

children whose one of the parents (legal representatives) is a military serviceman;

children whose one of the parents (legal representatives) holds a full-time position in a state preschool or other state educational institution that carries out educational activities for the implementation of educational programs

preschool education.

7. Compensation of part of the parental fee at the expense of the budget of St. Petersburg is provided in the amount of:

20 percent of the average parental fee - for the first child in the family;

40 percent of the average parental fee - for each child from an incomplete family with an average per capita family income below twice the subsistence minimum per capita established in St. Petersburg for the quarter preceding the month of application;

50 percent of the average parental fee - for each child from a family in which one of the parents is a disabled person of group I or II;

50 percent of the average parental fee - for the second child in the family;

70 percent of the average parental fee - for the third child and subsequent children in the family;

70 percent of the average parental fee - for each child from a family with an average per capita family income below the subsistence minimum per capita established in St. Petersburg for the quarter preceding the month of application.

Decree of the Government of St. Petersburg dated December 31, 2014 No. No. 1313:

2.2. For reimbursement of the parental fee at the same time as the application

the following documents are submitted:

Birth certificate of the child;

Identification document of the applicant (citizen's passport

Russian Federation or a temporary identity card issued on

replacement period)

A document confirming the authority of the applicant (in case of application

guardian);

Disability certificate for a disabled child

(for families that have a disabled child in their composition);

Certificate of disability of both parents (legal representatives) or

single parent (legal representative), issued

Federal State Institution of Medical and Social Expertise

(for families in which both parents (legal representatives) or

single parent (legal representative) are disabled I

or group II);

A document confirming that the child belongs to the category of children-

orphans and children left without parental care (court decision to deprive

(restriction) of parental rights, a court decision on recognition

parents missing (deceased), court decision on recognition

parents incompetent, a court decision on recognizing the child as the remaining

without parental care, a court decision on parental evasion from

upbringing and maintenance of a child without good reason, a court decision on

exclusion of the mother from the birth record, death certificate

parents (parent);

Documents confirming that the applicant is a member of the military

military service (certificate from the military commissariat about the call of the father of the child

for military service with an indication of the period of military service);

documents confirming that the applicant holds a full-time position

in a state preschool educational institution or other educational institution

(certificate from OU);

Medical report on the presence of tuberculosis in a child

intoxication (for families with a child with tuberculosis intoxication,

studying at the educational institution);

The conclusion of the psychological-medical-pedagogical commission (for families,

having a child with a disability attending

a group implementing adapted educational programs

preschool education).

2.3. To receive a refund of part of the parental fee at the same time as

The following documents are submitted by the application:

Child's birth certificate (for families with two or more children, a child's birth certificate or passport is submitted for each minor child from the family);

An identity document of the applicant (passport of a citizen of the Russian Federation or a temporary identity card issued for the period of its replacement);

A document confirming the authority of the applicant (in the case of a guardian's request);

Documents confirming information on the income of all family members for the last three calendar months preceding the month of application (for single-parent families with an average per capita family income below twice the subsistence level per capita established in St. Petersburg for the quarter preceding the month filing an application; for families with an average per capita family income below the subsistence level per capita established in St. Petersburg for the quarter preceding the month of filing an application);

Certificate of disability of one of the parents (legal representatives) issued by the federal state institution of medical and social expertise (for families in which one of the parents (legal representatives) is a disabled person of group I or II);

documents confirming the status of an incomplete family in accordance with the Social Code (for single-parent families with an average per capita family income below two times the subsistence minimum per capita established in St. Petersburg for the quarter preceding the month of application):

a certificate from the civil registry authorities confirming that information about the father of the child is included in the birth certificate on the basis of the application of the mother of the child (for children whose only parent has the status of a single mother);

death certificate of a parent (in case of death of one of the parents);

ruling (decree) of the court on recognition of a person as missing (deceased) (if one of the parents is recognized as missing (deceased) by the court);

a court decision on the deprivation of parental rights (restriction in parental rights) (in relation to children whose one of the parents is deprived of parental rights (restricted in parental rights);

for children whose parents evade paying child support, one of the following documents:

Certificate from the bailiff service on non-execution of a court decision on the recovery of alimony;

A certificate from the Office of the Federal Migration Service for St. Petersburg and the Leningrad Region on the departure of a citizen for permanent residence abroad, as well as a certificate from the bailiff service on non-execution of a court decision on the recovery of alimony if the debtor lives in a foreign state, with whom the Russian Federation The Federation concluded an agreement on legal assistance;

Court ruling containing information on the refusal to accept the case for proceedings (for children from a family where parents (one of the parents) evade (avoid) the payment of alimony, and the collection of alimony is impossible due to the permanent residence of these persons in the territory of foreign states, with which the Russian Federation does not have treaties on legal assistance).

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Hosted at http://www.allbest.ru/

Course work

in the discipline "Budget planning"

Topic: "Planning budget expenditures for the maintenance of preschool institutions"

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

Introduction

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

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

However, these funds are not enough to solve problems with kindergartens. Problems arose in the mid-1990s, when "the network of preschool institutions degraded, collapsed or squandered." According to Rosobrnadzor, in 2015 Russia has about 50 thousand kindergartens and nurseries. This is clearly not enough: according to the Institute for Social and Gender Policy, more than 40% of preschool children do not have the opportunity to get there. In total, 913,000 children are on the waiting list for kindergartens. Those whose turn has come also do not receive preschool education at the proper level: almost half of the kindergartens are overcrowded, in some of them the occupancy of groups reaches 138%.

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

Parents know nothing about the economics of preschool education, and the state is doing everything to keep them in the dark. Under the law on the delimitation of powers from the regions, kindergartens were excommunicated from the federal budget and transferred to the municipal level, which does not have the funds to build new kindergartens and barely covers the costs. As a result, the consolidated budget (of all levels) allocates 25,000 rubles a year or 2,000 rubles a month for one kindergarten child. This includes capital construction, nutrition, treatment and upbringing with education. This means that kindergartens are still financed on a residual basis and they survive at the expense of "extortions" from their parents.

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

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

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

Objectives of the course work:

1) determine the composition and structure of budget expenditures for the maintenance of children's institutions;

2) to consider methods for planning budget expenditures for the maintenance of children's institutions;

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

Structurally, the course work consists of an introduction, three sections, a conclusion, a bibliographic list.

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

The concept of "network of preschool educational institutions" (DOE) can be defined as "a set of interacting equal in status preschool educational institutions of various types." 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;

- kindergarten of a general developmental type with priority implementation one or more directions 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 for financing social services together with parents, using a system of targeted social assistance, as well as targeted funding from the local or regional budget within the framework of social programs of the 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 driving this mechanism is the funding standards.

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

211 - Salary (salary 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 of the budget of the constituent entity of the Russian Federation), educational services are financed in the amount of the state educational standard, regardless of the organizational form of the preschool educational institution (state, municipal institution, autonomous institution, non-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 a 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;

- public 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 of 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 by setting an additional amount of expenses for subsidizing parental fees for social services, finance the maintenance and development of the material base of the preschool educational institution;

- 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;

- expenses of parents 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;

Posted on http://www.allbest.ru/

Posted on http://www.allbest.ru/

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;

Posted on http://www.allbest.ru/

Posted on http://www.allbest.ru/

normative method of planning and execution of the budget;

Posted on http://www.allbest.ru/

Posted on http://www.allbest.ru/

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

Posted on http://www.allbest.ru/

Posted on http://www.allbest.ru/

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

Posted on http://www.allbest.ru/

Posted on http://www.allbest.ru/

financial and economic independence of the preschool educational institution.

Posted on http://www.allbest.ru/

Posted on http://www.allbest.ru/

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

Table 1.1

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

Index
Preschool education
Non-programme investments in fixed assets
Children's preschool institutions
Regional target programs
General education
Initial vocational education
Total education spending

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 is 80 percent (this includes the cost of payroll, utilities, food, medicines, household expenses, transport, rent, maintenance). The parental fee is 20 percent of the total expenses.

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.

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

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

The normative method is used when planning expenditures on budget measures. The standards are established by law or by-laws and are the basis for budgeting budgetary institutions.

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

Another type of standards are the norms of individual payments. As an example, the tariff rates for remuneration of public sector employees according to the Unified Tariff Scale can serve: 14 category UTS - 2020 rubles per month.

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

On the basis of physical indicators and financial standards, budget estimates of expenditures are compiled.

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

The estimate of the DOW reflects:

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

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

3) a set of incomes (financing from the budget, additional paid services to the population, provision of services under contracts with organizations, other receipts);

4) performance indicators of the institution;

5) calculations and justification of expenses and incomes.

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

Budgeting budgetary institutions allows you to solve the following tasks:

Provision of budgetary institutions with state financing;

Analysis of proposed project expenditures and reports on the use of funds;

Control over the efficient and economical use of funds.

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

At the level of constituent entities of the Russian Federation, state authorities can establish, in accordance with federal regulations, regional norms and standards, which are used both for calculating the expenditures of regional budgets and for determining benchmarks for municipal budgets in order to determine the amount of financial assistance to municipal budgets.

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

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

The program-target method of spending planning contributes to the observance of a unified approach to the rational use of funds both for solving the most acute problems of the state, region, municipality, and is a tool for leveling the economic development of individual territories.

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

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

It should be noted that the amounts determined in the program do not always coincide with those that are laid down in the law on the budget for a particular year.

Program financing is based on the estimated approach, which determines the costs of a specific program within the framework of a functional classification. Consider the distribution of funds on the example of a fragment of the federal program "Youth of Russia for 2014-2018":

The application of one or another of the considered methods of planning budget expenditures is determined by the specifics of the tasks facing the appropriate level of management. For planning current expenses, the standard method is used, and for solving emerging problems, problems that can be resolved in a certain period of time, the program-target method is preferable.

Consider the main calculation methods for planning the cost of maintaining a preschool educational institution.

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

where - the costs of the educational institution for training;

The number of students (pupils) of the i-th category;

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

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

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

Calculation of the need for funds from the local budget for the nutrition of students (pupils).

For general education institutions, food expenses are additionally calculated:

budget for preschool financing

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

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

D is the number of days.

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

where is the cost of education of this educational institution.

Calculation of needs in the funds of the local budget of educational institutions.

Calculation of the need for local budget funds for training:

where: - expenses for training in the district;

Expenses for training of the j-th educational institution that has switched to financial and economic independence;

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

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

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

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

Expenditure on housing and communal services of the j-th educational institution that has switched to financial and economic independence;

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

The area of ​​the educational institution, falling on the i-th category of students (pupils) in the educational institutions of the district, who have not switched to financial and economic independence;

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

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

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

where: - the cost of major repairs in the district;

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

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

Calculation of the need for local budget funds for the nutrition of students (pupils):

where: - the cost of food for students (pupils) of educational institutions in the district;

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

The number of students (pupils) of educational institutions of the district who have not switched to financial and economic independence, who have the right to free meals;

The cost of meals, per student (pupil) per day;

D is the number of days.

Calculation of the need for local budget funds for educational institutions of the district, for the categories of students (pupils) of which the estimated values ​​of the costs are not established:

where: M is the number of educational institutions;

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

Expenses of the i-th educational institution of the district, for which the estimated values ​​of the costs are not established, for capital repairs.

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

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

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

At present, the Federal Agency for Education of the Russian Federation receives a large number of applications from employees of the educational authorities of the constituent entities of the Federation and heads of preschool educational institutions related to the provision of funding for preschool educational institutions in accordance with their type and category. The founders of preschool educational institutions, after receiving the institution's certificate of state accreditation, leave its funding unchanged. Given that the issue of providing funding for preschool educational institutions from the moment of their state accreditation remains the most tense, the Federal Agency for Education of the Russian Federation explains.

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

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

The Ministry of Education of Russia considers it necessary to carry out the transition to the normative financing of preschool educational institutions in accordance with their type and category.

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

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

It is possible to include this system of measures in other regional target programs (in the form of a subprogram), for example, in target programs for protecting the rights and legitimate interests, supporting children, developed and implemented by the executive authorities of the constituent entities of the Federation in accordance with Federal Law No. 124-FZ of July 24, 1998 d. "On the Basic Guarantees of the Rights of the Child in the Russian Federation".

The implementation of the Program will contribute to creating conditions for guaranteeing the receipt of preschool education by citizens of the Russian Federation, defining the foundations of regional policy in the interests of preschool children and the development strategy for the region's preschool education system, providing family support in the full development and upbringing of children, protecting their rights; will ensure the development of regulatory legal documents that determine the status, procedure for developing, approving and financing conditions for the activities of the Program, establishing the procedure for financing and spending extra-budgetary sources of funding for institutions in accordance with their type and category, developing, approving and enacting a regional Regulation on the categories of preschool educational institutions .

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

The initiator of the development of a targeted regional program may be the state education authority of the subject of the Federation, which has the right to coordinate the activities of all participants in the Program, involving various specialists. The interaction of various structures will allow to take into account the features and possibilities of the respective budgets; determine the necessary conditions for raising funds for the implementation of the Program activities from extrabudgetary sources; find and form sources of differentiated financing; expand the opportunities for the participation of public structures in solving the pressing needs of preschool education. This, in turn, will give the Program an interagency status. To develop it, it is advisable to create an interdepartmental commission or a working group.

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

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

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

2. Research direction of the Program.

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

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

Determining the volume of minimum expenses for each type of preschool educational institutions in a particular region will allow substantiating local regional standards for budget financing.

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

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

A separate section of the Program can be devoted to the creation of a network of regional extrabudgetary funds in order to use their resources to finance both the activities of the Program and the institutions themselves. As resources, not only financial resources are considered, but also the material and technical support of preschool educational institutions (equipment, inventory, overhaul, etc.).

At the same time, the Federal Agency for Education of the Russian Federation informs that information, methodological and other assistance to educational authorities of the constituent entities of the Federation, carrying out activities to develop and implement regional programs that ensure the transition to differentiated funding of preschool educational institutions, depending on the type and category, within their powers will be provided by the Department of Preschool Education and the Department of Economics.

Today, pre-school education is available across the country for only 80 percent of children, and this is not necessarily the usual kindergarten. In the regions, groups are being opened at schools, institutions of additional education, and children's clubs.

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

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

Complex projects have shown that the directors of institutions that have become financially and economically independent, having received additional opportunities for resource management, become more responsible for the result. That is, their responsibility is significantly increased.

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

One of the reasons is that pre-school education services are traditionally provided mainly by budget-funded institutions, keeping cost planning from the level actually achieved, stimulating business leaders to constantly increase estimates, costs and expenses without reference to the results of work. In addition, teachers in preschool institutions had the lowest average wages in the industry, which led to low motivation and, accordingly, a decrease in the quality and volume of services provided.

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

Ensuring the variability of services remains a priority. This also applies to the mode of operation of preschool organizations, and the expansion of forms of social services. Groups of short stay are open: on duty, evening groups and weekend groups. Preschool institutions have learned to determine the types and volumes of additional educational and service services, focusing on the real needs of parents. Additional attracted funds are directed by institutions to stimulate the work of teachers and strengthen the material and technical base.

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

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

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

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

Conclusion

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

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.

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

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

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

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

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

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

Bibliographic list

Similar Documents

Financing kindergartens. The procedure for planning expenses for the maintenance of the Tershkovichsky nursery-garden. Analysis of the structure and dynamics of expenses of a budgetary organization. Improvement of budgetary planning and financing in budgetary organizations.

term paper, added 10/08/2009


Essence, value of the budget and principles of its formation. Patterns of functioning of budgetary institutions. The order of financing the expenses of institutions in the conditions of the treasury system. Dynamics and structure of incomes and expenses of budgetary institutions.

thesis, added 07/10/2015


Methodological bases for the formation of income and expenses of preschool institutions. Introduction of the treasury system of budget execution. Forecast of kindergarten financing limits. Financial and economic independence of a children's educational institution.

thesis, added 08/29/2012


Composition and appointment of defense institutions of the Russian Federation. Sources of funding for defense institutions. Composition, strength, equipment of the main types of weapons and military equipment. The procedure for planning and financing the costs of defense institutions.

term paper, added 05/24/2014


General characteristics of budget expenditures on education. Planning and financing the expenses of general education and preschool institutions, boarding schools and higher educational institutions. Budget expenditures on science, development of culture, art and sports.

abstract, added 03/05/2012


Determining the economic essence of budget expenditures. Analysis of budgetary financing of healthcare institutions in the conditions of compulsory medical insurance. The order of budget planning of budgetary funds for the maintenance of institutions of physical culture and sports.

term paper, added 01/25/2012


The essence of the budget, the history of its occurrence. The structure of the economic content of expenses. Analysis of budget expenditures as one of the instruments of state influence on various sectors of the economy. Trends in improving the efficiency of budget expenditures.

term paper, added 02/10/2011


Financing of budgetary institutions: sources, problems and ways to solve them. General characteristics of preschool educational institution No. 29 "Alyonushka", features of its financing and analysis of the cost estimate for maintenance. Organization of labor protection and fire safety service in preschool educational institution.

thesis, added 07/12/2010


Principles and mechanism of the system of financing preschool educational institutions (DOE) in accordance with the legislation of the Russian Federation. Budgeting and calculation of expenses for opening a kindergarten in a rented room with an area of ​​400-500 sq. m.

test, added 07/27/2010


General characteristics of the education system and sources of its financing. The structure of expenses for the maintenance of general education institutions. Organization of financing of budget expenditures on education. Budget allocations and extrabudgetary funds.

This article details what money is allocated to kindergarten, and everything you need to know about it. Every parent is concerned about the financing of kindergartens. After all, they have to annually contribute their own money for repairs, the purchase of detergents, toys and the like. Each preschool institution has different requirements, so parents are concerned about the legitimacy of demanding money from them. How legal is it to contribute money for arranging a kindergarten or this can be avoided. This issue needs to be studied in more detail.

The rights of preschool institutions to receive material resources

At present, in Russia, almost all kindergartens require some amount of money from parents for their maintenance, which is illegal. The Government of the Russian Federation adopted a law that establishes the rules for receiving funds from parents by preschool institutions. It is defined in federal law number 273, adopted in 2012, in article 65. Based on it from the parents, the employees of the preschool educational institution have the right to demand funds for:

• Carrying out the activities of looking after and caring for the child;
• Purchasing gifts for which funds were not allocated by the government.

In addition, a family that has a disabled child and he attends a preschool educational institution may not pay for his supervision and care. This category also includes children - orphans, children without parents, children who are sick with tuberculosis.

Each parent is entitled to receive compensation in the amount of 20% of the payment of the corresponding amount if the family income is below the subsistence level.

The same law prohibits parents from contributing funds to the following activities carried out by preschool educational institutions:

• Development, implementation and implementation of a kindergarten education program for children;
• Implementation of expenses related to the maintenance of the kindergarten, such as the purchase of detergents, dishes, repairs;
• Implementation of expenses associated with the purchase of toys, hygiene products and the like.

A preschool institution has the right to receive any charitable assistance, both from the parents of pupils, and from foreign organizations, people. This rule was adopted in accordance with federal law number 135 of 1995.

For what needs kindergartens receive funds from the budget

Every kindergarten in Russia receives monthly support from the state. Parents have to pay only for the services of caregivers and meals for children. Every year, the head of the kindergarten draws up an estimate, which is sent to the state authorities for budgeting. In accordance with the budget items, the kindergarten is financed. As a rule, the state allocates slightly less funds than stated in the estimate.

It should be noted that due to the fact that the government of certain regions does not have enough state funds for the maintenance of kindergartens, relevant regional laws can be adopted that give the right to collect additional funds from parents to pay for the following services:

1. For salaries of educators and other employees of this preschool institution;
2. To pay for telephone communications, utilities;
3. For cosmetic repairs and maintenance of the kindergarten in a manner that meets sanitary standards;
4. For the purchase of food and the maintenance of children, if the cost of these types of products has increased.

Representatives of the regional authorities can reduce or increase this list, so a parent who wants to understand the legality of the amount paid for the maintenance of a child in kindergarten should familiarize himself with the regional laws governing the activities of preschool educational institutions. It should be noted that these expenses should be evenly distributed among all pupils, and also included in the amount of the basic payment for kindergarten and paid through a bank branch to the current account of the preschool educational institution.

As a rule, the allocated funds from the budget are not enough for the maintenance of the kindergarten, so the managers are trying with all their might to collect the required amount, starting with the persons interested in this, the parents. In order to know your rights and have an idea of ​​what money is spent on, you need to familiarize yourself with the regional law, as well as view the expense item for which the parent deposits his money through the bank. If the head of the kindergarten demands funds to purchase something for which the parents have already contributed money, then this can mean only one thing, the illegal use of funds.

Kindergartens need help, but you just need to be sure that this help is not in vain, will not go into the pockets of employees, but will go to improve the lives and maintenance of children. The parent also provides charitable assistance to the preschool educational institution through a bank account in which this institution is serviced.

There is no need to sound the alarm if the kindergarten employees demand money from the parents, it is necessary to figure out whether this is legal. But no kindergarten has the right to receive live, cash. They can receive assistance to the current account and in the form of products, means of support.

In this article, you learned what money is allocated to kindergarten. If you have any questions and problems that require the participation of lawyers, then you can seek help from the specialists of the information and legal portal "Sherlock". Just leave a request on our website, and our lawyers will call you back.

Editor: Igor Reshetov

Pre-school educational institution - a type of educational institution that implements educational programs of pre-school education of various kinds. It provides education, training, supervision, care and rehabilitation of children aged from 2 months to 7 years. In accordance with this, preschool educational institutions are divided into the following types: kindergarten; a kindergarten of a general developmental type with the priority implementation of one or more areas of development of pupils (intellectual, artistic and aesthetic, physical, etc.); a compensatory type kindergarten with priority implementation of qualified correction of deviations in the physical and psychological 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.

In relation to preschool educational institutions, financial support falls on the local budget. When it comes to the implementation of preschool education programs in general education institutions, part of the costs is assigned to the budget of the constituent entity of the Russian Federation, which finances the cost of wages for employees of general education institutions, textbooks and teaching aids, technical teaching aids, consumables and household needs. .

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

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

Thus, the current legislation establishes:

normative approach in the field of financing of general education institutions;

share 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 educational 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 on the rights of a founder.

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

When financing municipal preschools, three channels are used:

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

the municipal budget - on a normative basis;

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

The above sources are differentiated:

by types 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 of the 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 legal 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 driving this mechanism is the funding standards.

The PEI financing mechanism 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 a preschool educational institution is carried out on the basis of the standards of the subject of the Russian Federation, determined per one pupil for each type, type and category of preschool educational institutions, and locally established costs;

public authorities of the constituent entities of the Russian Federation, within their own funds, determine the funding standards for the region;

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

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

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

• 211 Wages (salary 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 municipal 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 preschool educational institutions of a constituent entity of the Russian Federation for the implementation of educational services provided by preschool educational institutions;
• * 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.

Directory of the head of the preschool institution. 2007. No. 15. S. 25-28

Remuneration of teachers of preschool education.

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

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

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

In accordance with Article 153 of the Federal Law of August 22, 2004 No. 122-FZ, the minimum wages (wage rates) of employees for the relevant PKGs should be set not lower than the tariff rates (salaries) established on the basis of a unified tariff grid.

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

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

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

Stimulation is carried out taking into account:

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

Table 3 - Financial provision of all preschool institutions

	How will it become:
Budget allocations for the maintenance of budgetary institutions are provided for by laws (decisions) on the budget (Article 69.1 of the RF BC)	Budget allocations for subsidies to budgetary institutions will be provided for by laws (decisions) on the budget (Article 69.1 of the RF BC)
The initial cost standards for the provision of services by a budgetary institution to individuals or legal entities are determined by the federal executive body in relation to institutions subordinate to it, based on the amount of budgetary allocations allocated to a budgetary institution in 2010 (clause 8, article 31 of 83-FZ).
While maintaining the volume of services provided by the institution, the amount of funding for the institution from the budget will not decrease, only the method of bringing money will change - not according to the estimate, but through a subsidy for the state. exercise.

New financial and economic mechanism

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

Types of subsidies

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

The standards of financial support per pupil for each of the services (training, upbringing and development and care and supervision) are determined depending on the age of the pupils:

Table 4 - Standards for financial support per pupil (thousand rubles)

Standards of financial security per pupil in short-stay groups (18 hours per week).

On the example of a conditional kindergarten, we will give an example of the calculation of the state task.

Kindergarten with a capacity of 138 children, of which 2 groups of early age - 42 children; 2 younger - 50 children; 2 middle groups - 50 children; 1 eldest - 25 children; 1 preparatory - 28.

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

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

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

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

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

TOTAL cost of state order for kindergarten = 22,520,000

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

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

(from 01.10.2011 Some institutions will switch to NSOT)

II stage from 01.01.2012 - transition to a new wage system (NSOT)

State task

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

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

conditions and procedure for the provision of educational services;

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

unused until the end of the financial year, the balance of subsidies provided to a budgetary institution for the fulfillment of a state task remains at the disposal of a budgetary institution (clause 10, article 19 of Law No. 83-FZ).

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

The task must contain:

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

the procedure for the provision of services;

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

the procedure for monitoring the fulfillment of the task, including the conditions and procedure for its early termination;

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

The procedure for determining the amount of subsidies for financial support for the implementation of the state task

Financial support for the implementation of the state task:

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

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

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

based on the costs required to pay:

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

They are determined on the basis of the required amount of expenses, confirmed by the institution with the corresponding calculations.

The state order involves holding a tender for the provision of services of a certain type and volume and the allocation of funds to the winner's institution.

The new system of remuneration of preschool educational institutions.

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

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

The algorithm of activities for the formation and placement of a task (order):

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

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

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

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

Normative equity financing of preschool education is based on the following principles:

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

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

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

Figure 2 - Demographic forecast up to 2050

Figure 3 - Estimation of the prospective capacity of the preschool educational institution

The assignment should ensure the linkage of indicators of the volume and quality of services provided by educational preschool institutions with the amount of funds allocated from the municipal budget for these purposes.

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 financing of social services shall be provided by the municipality 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 a preschool educational institution is carried out on the basis of the standards of the subject of the federation and local standards, determined per pupil for each type, type and category of preschool educational institutions;

public 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 of 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;

PEI financing 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.

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

Implementation of the normative per capita principle of financing educational services

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

Implementation of the principles of formation of the state task for the provision of services

Development of an industry-wide remuneration system focused on the end result

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

Federal Law No. 273-FZ of December 29, 2012 "On Education in the Russian Federation" (hereinafter referred to as Law No. 273-FZ), which entered into force on September 1, 2013, contains innovations that relate to the system of preschool education, in particular, it discloses issues of payment by parents (legal representatives) of supervision and care of children in the state and municipal educational organizations. We will consider in the article whether the procedure for paying the parental fee has changed.

The possibility of charging fees from parents (legal representatives) for the supervision and care of children mastering educational programs of preschool education in organizations engaged in educational activities is provided for in Art. 65 of Law N 273-FZ. In accordance with this article, preschool educational organizations provide supervision and care for children. For the named type of state (municipal) services, the founder of an educational organization has the right to establish a fee charged from parents (legal representatives) (hereinafter referred to as the parental fee), and its amount. Its competence also includes the right and procedure for reducing the size of the parental fee or exempting certain categories of parents (legal representatives) from it.
As you can see, federal legislation does not provide for a limit on the maximum amount of parental fees charged for childcare and childcare.
Some clarifications on this issue were given by the Ministry of Education and Science of Russia in its Letter of 04.24.2013 N DL-101/08.
Law N 273-FZ separates the functions of providing free and generally accessible preschool education and caring for and caring for children in educational organizations.
Ensuring state guarantees for the realization of the rights to receive public and free preschool education in municipal and state preschool and general educational organizations, as well as financial support for obtaining preschool education in private preschool and general educational organizations are assigned to the powers of state authorities of the constituent entities of the Russian Federation (clauses 3 and 6 of clause 1 article 8 of the Law N 273-FZ). The specified powers in relation to private educational organizations make it possible to fully compensate for the costs of families with children for preschool education in these educational organizations within the limits of the federal state educational standard.
The creation of conditions for the supervision and care of children in organizations conducting educational activities is assigned to the powers of the founders of the relevant organizations (clause 5, clause 1, article 8 and clause 3, clause 1, article 9 of Law N 273-FZ).
Care and supervision of children in organizations that carry out educational activities are essentially activities that replace the functions and responsibilities of parents in caring for children. Thus, parents are responsible for the upbringing and development of their children. They are obliged to take care of the health, physical, mental, spiritual and moral development of their children (clause 1, article 63 of the RF IC).
Consequently, parents cannot be relieved of the burden of bearing expenses for the maintenance of children (for the supervision and care of children), including in educational organizations. At the same time, the Ministry of Education and Science refers to the Resolution of the Constitutional Court of the Russian Federation of May 15, 2006 N 5-P, in which this position is confirmed.
In view of the foregoing, the founder establishes the amount of the fee for the supervision and care of the child in the organization carrying out educational activities. The supervision and care of children in Law N 273-FZ is understood as a set of measures for catering and household services for children, ensuring their personal hygiene and daily routine (clause 34, article 2 of Law N 273-FZ). Supervision and care of children are carried out by educational organizations on the basis of an agreement on the provision of appropriate services between the parents (legal representatives) of the child and the organization.
The parental fee may not 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.
This is due to the fact that the provision of state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational and general educational organizations is attributed to the powers of the constituent entities of the Russian Federation. For these purposes, subventions are provided to local budgets, which include the costs of wages, the purchase of textbooks and teaching aids, teaching aids, games, toys (except for the costs of maintaining buildings and paying utility bills), in accordance with the standards determined by state authorities. the authorities of the constituent entities of the Russian Federation (clause 3, clause 1, article 8 of Law N 273-FZ).
In addition, when setting the amount of parental payment for childcare and care, it must be taken into account that, according to the Constitution of the Russian Federation, motherhood and childhood, the family are under the protection of the state, which implies the establishment by the state of measures of social support for families with children. By virtue of Law N 273-FZ, such measures of social support for a family with children are implemented by the state as follows:
- the right, and not the obligation, of the founder of an educational organization to introduce a fee charged from parents for the supervision and care of children in educational organizations has been established (clause 2, article 65 of Law N 273-FZ);
- when introducing a parental fee, the founder has the right to reduce its amount or not to charge it from certain categories of parents (legal representatives) in cases and in the manner determined by him (clause 2 of article 65 of Law N 273-FZ);
- it has been established that for the supervision and care of disabled children, orphans and children left without parental care, as well as for children with tuberculosis intoxication studying in state and municipal educational organizations that implement the educational program of preschool education, parental fees are not charged (Clause 3, Article 65 of Law N 273-FZ).
In order to financially support the upbringing and education of children attending educational organizations that implement the educational program of preschool education, compensation is paid to parents (legal representatives). Its amount is established by the regulatory legal acts of the constituent entities of the Russian Federation, but it must be at least 20% of the average parental fee in this subject for the first child, at least 50% of the amount of such a fee for the second child, at least 70% of the amount of this fee for the third child, and subsequent children. The right to receive compensation has one of the parents (legal representatives) who paid the parental fee for childcare and childcare in the relevant educational organization (clause 5, article 65 of Law N 273-FZ).
The procedure for applying for the above-mentioned compensation and the procedure for its payment are established by the state authorities of the constituent entities of the Russian Federation.
So, for example, Decree of the Government of the Nizhny Novgorod Region dated 03.05.2006 N 151 approved the Regulation on streamlining parental fees for the maintenance of children in state educational institutions implementing preschool education programs administered by the executive authorities of the Nizhny Novgorod Region (hereinafter referred to as the Regulation). In accordance with it, in the named subject of the Russian Federation, the fee for the maintenance of children in preschool institutions is reduced by 50% of the established parental fee:
- from parents (legal representatives) who are registered with the social protection authorities and have an average per capita income below 50% of the subsistence minimum per capita established by the government of the Nizhny Novgorod region;
- from parents (legal representatives) who have two or more children attending preschool institutions;
- from parents (legal representatives) who are disabled people of groups I and II;
- from parents (legal representatives) who have three or more minor children.
Parents (legal representatives) of children who, according to the conclusion of medical institutions, have deficiencies in physical and mental development, as well as children who are in tuberculosis preschool educational institutions, are exempted from paying for the maintenance of children in preschool institutions on the basis of the above Decree.
To establish a preferential parental fee in accordance with clause 3.3 of the Regulations, one of the parents (legal representatives) of the child must submit a written application to the preschool institution with the following documents: a passport, a birth certificate of the child, as well as documents confirming the right to the benefit:
- for children from low-income families with an average per capita income below 50% of the subsistence minimum per capita established by the government of the Nizhny Novgorod Region - a certificate from the social protection authorities at the place of residence on the average per capita income of the family;
- for children from large families - a certificate of a mother with many children (a large family) of the established form;
- for parents (legal representatives) who have two or more children attending preschool institutions (provided that the children attend different preschool institutions), a certificate from the preschool institution confirming the child's attendance at the preschool institution;
- for parents (legal representatives), one of whom is a disabled person of group I or II, - a certificate of the established form confirming the fact of the establishment of disability, issued by federal state institutions of medical and social expertise.
Parents must recertify their eligibility annually.
To implement these support measures, state authorities of the constituent entities of the Russian Federation and local governments of municipal districts and urban districts, as founders of educational organizations, should adopt legal acts defining the categories of parents (legal representatives) for whom, from September 1, 2013, the amount of parental payment will be reduced or who will be exempt from the parental fee.
At the same time, it is recommended that the state authorities of the constituent entities of the Russian Federation establish, from the said date, the average amount of parental fees for childcare and childcare in state and municipal educational organizations at a level not exceeding the actual size of parental fees currently in force in the relevant territory, and approve the procedure for applying for compensation for parental fees and the procedure for its payment.
At the same time, the founders of state and municipal organizations engaged in educational activities in educational programs of preschool education will also need to provide funds for reimbursement of the costs of the educational organization for the supervision and care of children.
It should be noted that the constituent entities of the Russian Federation and local governments have the right to introduce additional support measures for families with children and for organizations engaged in educational activities for educational programs of preschool education (based on Article 26.3.1 of the Federal Law of 06.10.1999 N 184-FZ "On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation", Article 20 of the Federal Law of October 6, 2003 N 131-FZ "On the General Principles of Organization of Local Self-Government in the Russian Federation" and Article 31.1 Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations").