Educational expenses in kindergarten that include. Additional sources of funding for preschool institutions. The procedure for providing additional educational services. Way out of the situation
At the end of the year, a seminar will be held in Samara, at which the results of the next stage of the experiment on the transition of preschool institutions to normative funding will be summed up. It has been held for the second year in three regions: the Moscow Region, Samara and Velikiy Novgorod. According to First Deputy Minister of Education Viktor Bolotov, the results of the experiment are encouraging.
In preschool education, a multi-channel financing scheme is promising, when the educational program is financed at the expense of the subject of the Federation, the maintenance of infrastructure - at the expense of municipalities, and social services - at the expense of parents, Viktor Bolotov believes. According to him, the principal scheme of such financing is being worked out now. One thing is clear, families that are considered wealthy will pay the cost of preschool children in full. Paid for parents can also be, for example, swimming lessons, foreign language, music, classes with a psychologist.
The Deputy Minister said that subprograms for the support and development of preschool education began to appear in many regions. Its most promising areas are, for example, the introduction of options for short-term stay of children in preschool institutions. Conclusions that can already be drawn are performance in primary school The guys got much better. The Secretary of the Central Committee of the Trade Union of Workers told UG about this in more detail. public education and Science Vladimir Livshits:
Groups of short-term stay of children in Novgorod, for example, four-hour. Here, during this time, they prepare the kids for school: with them they manage to go through all the necessary educational program in game mode. And the parents don't pay anything. But for preschool children in such groups, food, walks and regular games are not provided.
Also in Novgorod, they are changing approaches to paying by parents the costs of maintaining a child in kindergarten. Today they range from 12 to 100 rubles, and it turns out that only 20% of the costs of kindergartens are compensated, regardless of family income.
In general, the system of financing kindergartens is more complicated than schools, due to the very large volume of social services, as well as due to mandatory parental payments. By the way, on this issue with the prosecutor's office, "showdowns" began. They believe that it is illegal to charge money from parents. New standards of preschool education will bring clarity to this issue. They will define a minimum, above which you will have to pay for everything. Nutritional standards will be determined, the number of children in the group, as well as how much the garden should work: 8 hours, 10 or 12, and what is the cost of all this.
The proposed modernization of the PEI financing system is based on the following goals:
* implementation of the constitutional rights of citizens in providing them with services in the field of preschool education;
* increasing the availability of preschool education for various groups of the population;
* creation of organizational and economic conditions for the development of preschool education as the initial stage of the education system.
To achieve these goals, the following tasks are being implemented:
* providing citizens with the opportunity to receive services free of charge in the amount of state educational standard preschool education;
* introduction of shared regulatory financing in the system of preschool education in order to:
1. using the joint capabilities of the state, municipality, departments and parents in matters of organizing preschool education;
2. increase the efficiency of the use of budgetary funds;
3. elimination of subjectivism in the formation of the volume of budget financing in the system of preschool education.
The principles of shared (subsidiary) normative financing of preschool education institutions are defined:
* educational services in volume state standard regardless of the form of ownership, preschool institutions are financed at the expense of the state,
* social services are paid for by parents and subsidized at the expense of municipalities on a targeted basis, depending on the material well-being of parents,
* expenses for the development and maintenance of the material base are borne by the owner,
* the use of co-founder mechanisms, targeted and subsidiary financing in order to ensure the state standard of preschool education at the expense of the state and municipal budgets.
This experiment required:
* creation of the necessary legal and methodological base;
* training administrators in the system of preschool education on a wide range of managerial and economic problems included in the content of the experiment;
* Solving technical issues, in particular, debugging databases related to the lack of necessary statistical information;
* informing the population about the content of ongoing experiments.
When organizing experiments, it was necessary to take into account individual characteristics education systems of subjects Russian Federation who will participate in the experiment, which required the development of almost individual programs for their implementation for each region, including determining the scale of the experiment in each of the regions.
To improve efficiency and reduce social risks (negative social consequences), the experiment on testing and implementing schemes for co-financing of preschool educational institutions is divided into three stages:
1. The stage of preparation of the necessary regulatory and technological base for the experiment and its development in the mode
simulation and business learning game (limited experiment) - 2002.
2. The stage of conducting an experiment in the mode of real financing (2003).
3. Large-scale (within the experimental subjects of the Federation) introduction of normative equity financing of preschool educational institutions.
Samara, Moscow and Novgorod regions participate in the experiment.
As a result of the first stage of the experiment, the following tasks were implemented:
1. The parameters of educational and minimum necessary social services provided by preschool educational institutions to citizens on a free, non-reimbursable basis have been established.
2. Formed financial flows (according to sources): state, municipal, parental payments.
3. On the basis of this, developed:
The methodology for calculating the standards for budget financing of educational services provided by preschool educational institutions,
Methodology for calculating the amount of funding for social services provided by preschool educational institutions.
4. A procedure has been developed for the implementation of budget share normative financing of services provided by preschool educational institutions from budgets of different levels.
5. A procedure has been developed for calculating and collecting parental fees for services provided on a differentiated application basis.
6. Developed and adopted at the level of the constituent entities of the Russian Federation participating in the experiment on the transition to shared financing of preschool educational institutions, regulatory documents, including:
* Regulatory acts (decree, order, order) of the administration of the subject of the Russian Federation, approving the decision to participate in the federal experiment, the composition of the coordinating councils (working groups) for organizing the preparation and conduct of the experiment, and the regulation on councils.
* Regional programs for the organization and conduct of the experiment.
* Orders and directives of state educational authorities and finance departments of the administrations of the constituent entities of the Federation on the organization of shared regulatory financing of preschool educational institutions - participants in the experiment.
7. Training was provided for specialists, administration of preschool educational institutions - participants in the experiment.
8. Conducted sociological studies of the social consequences (risks) of the experiment on the transition to shared financing of preschool educational institutions in each of the subjects of the Russian Federation participating in the experiment.
9. A statistical base has been created for calculating financing indicators for preschool educational institutions - participants in the experiment.
10. The concept of monitoring the progress of the experiment, the system of indicators (evaluation criteria) of the progress of the experiment was developed.
Thus, according to the results of the first stage (2002) of the experiment, the following were created:
* Methodological basis for the experiment;
* Regulatory framework for the experiment;
* Infrastructure in the "pilot" subjects of the Russian Federation, necessary for the experiment, including the personnel component.
During the second phase - the phase of the experiment (2003) - will be tested:
* The order of share normative budgetary financing of preschool educational institutions;
* The procedure and procedures for concluding agreements on co-financing the maintenance of children in a preschool educational institution (payment for education in excess of the standards);
* The procedure and calculation of the collection of parental fees for the maintenance of children in a preschool educational institution on a differentiated basis.
Standards and budget indicators for 2004 will be calculated, taking into account the expansion of the scale of the experiment (in the Novgorod region, coverage will be 100%).
In accordance with this, the regulatory, legal and methodological base of the experiment will be finalized and conditions will be created for its large-scale implementation in the subjects of the Federation - participants in the experiment.
The procedure for the implementation of equity regulatory financing of preschool educational institutions
Equity normative financing is planned to be carried out as follows (see diagram).
Organs state power When planning the budget for the next period, they determine the regulatory need for funds to finance the implementation of educational programs. These funds are legally assigned to the municipalities for preschool educational institutions through the volume of subventions. These funds are brought to institutions by municipalities on a regulatory basis.
All preschool educational institutions, regardless of their affiliation, participate in this scheme.
The municipality allocates funds for financing social services together with parents, using a system of targeted assistance, as well as targeted funding from the local budget based on the social programs of the area.
Financing the costs of maintaining the material base is carried out by the balance holder (owner).
Thus, municipal preschools are financed through three channels:
state budget - can be implemented in the form of subventions; municipal budget - direct financing of preschool educational institutions, financing on a regulatory basis; parental payment, part of which may come from the parent's employer in the form of social assistance.
Non-state preschool educational institutions are financed through four channels: through the three above and the fourth channel: part of the costs of maintaining the material base, taking into account tax exemptions, is borne by the owner.
(See diagram)
The mechanism of budget financing of preschool educational institutions is based on the following principles:
The activity of the preschool educational institution is financed by its founder in accordance with the agreement between them;
Financing of preschool educational institutions is carried out on the basis of state and local funding standards, determined per student, pupil for each type and category of preschool educational institutions;
State authorities of the constituent entities of the Russian Federation, within their own funds, establish state (regional) standards for budget financing;
The state budget funding standard determines the minimum costs for financing the implementation of the educational program of preschool education, including the cost of remuneration of employees of preschool educational institutions, the purchase of educational equipment, benefits, social services financed from the budget, expenses for household expenses, except for utilities;
The state standard for budget financing is applied when calculating subventions to local budgets and the amount of direct financing of preschool educational institutions in the case of co-founding;
Local governments, within their own funds, establish local standards for budget financing by applying increasing local coefficients to regional standards, as well as setting the amount of expenses for subsidizing parental fees for social services and financing the maintenance and development of the material base of preschool educational institutions.
The procedure for paying by parents for the maintenance of children in a preschool educational institution
In accordance with the above procedure for shared regulatory financing of preschool educational institutions and the above schemes, the costs of social services provided by preschool educational institutions are financed from parental fees and are partially subsidized from local budgets. At the same time, the expenses of parents are legally limited. They cannot exceed 20% of the total amount of funds for the maintenance of children in preschool educational institutions.
The analysis carried out showed that a larger volume is actually subsidized. In fact, the parental fee is 14-15% of the total costs and approximately 50% of the cost of social services.
Thus, it becomes possible, without changing the maximum rate of parental fees established by law, to differentiate its volume within 20% for different categories of parents (according to the level of total income).
The second fundamental step is the transition from establishing categories of benefits to targeted benefits to specific categories of parents, which must be declarative in nature.
Reforming the order of parental payment for the maintenance of children in a preschool educational institution is determined by 3 positions that are implemented by the subjects of the Federation - participants in the experiment:
1. The purpose of the parental fee is determined: the social services provided by the preschool educational institution are financed at the expense of the parental fee.
2. Depending on the income of the parents, the amount of the parental fee charged is differentiated within the limits established by law.
3. A transition is being made from financing privileged categories of citizens to targeted benefits of a declarative nature.
So, in the Novgorod region:
1. The parental fee includes the costs of providing social services.
2. The specific amount of the parental fee depends on the income of the parents (persons replacing them).
3. The calculation of the parental fee is based on living wage per family member established in the territory.
4. The following dimensions of the parent board are installed:
With income per family member, two or more subsistence minimums - 100% of the cost of social services;
With income per family member from one and a half to two living wages - 75% of the cost of social services;
With income per family member from one to one and a half living wages - 40% of the cost of social services;
If the income per family member is less than one living wage - 30% of the cost of social services.
5. Payment for the maintenance of children in a preschool educational institution is charged from parents (persons replacing them) who have three or more minor children, in the amount of 50% of the cost of the social service.
6. Parents (persons replacing them) of children who, according to the conclusion of medical institutions, have deficiencies in mental or physical development, and children attending 3-4-hour short stay groups, are completely exempted from paying for the maintenance of a child in a preschool educational institution.
In the Samara region:
While ensuring social protection of the population and providing targeted support to certain categories of payment various kinds services provided by preschool educational institutions, the following is assumed:
1. Targeted support for paying for social services provided by preschool educational institutions (hereinafter referred to as Targeted support) is the targeted provision of funds to families using the services of preschool educational institutions to pay for social services provided by preschool educational institutions.
2. Targeted support is provided to all families whose average per capita income is below the subsistence level.
3. In order to provide targeted support, a citizen shall apply in writing to the preschool educational institution attended by his child, with an appropriate application containing the basis for determining the need for assistance.
4. The amount of targeted support at the request of the head of the educational institution is determined by the social protection authorities, based on family income.
5. The targeted support established by the social protection authorities is transferred to the settlement account of the educational institution and credited to the personal account of the child.
6. The main source of financial support for the costs necessary to provide targeted support are the funds of the regional budget.
Methodology for calculating the norms of budget financing
The mechanism of budget financing of educational institutions is determined by Article 41 of the Law of the Russian Federation "On Education":
Financing of educational institutions is carried out on the basis of state (including departmental) and local funding standards, determined per student, pupil for each type, type and category of educational institution.
An analysis of the directions of expenses of the PEI indicates that it is necessary to establish a set of standards, including:
1. Budget standard for the implementation of educational services provided by preschool educational institutions;
2. Budget standard for social services financed from the budget.
3. Budget standard for the maintenance and development of the material and technical base of the preschool educational institution.
4. The standard for payment by parents for the maintenance of a child in a preschool educational institution.
1. Budget standard for the implementation of educational services provided by preschool educational institutions
Includes:
Salaries of teaching staff (with accruals),
Compensation payments for the purchase of methodological literature,
Educational expenses (acquisition of visual aids, consumables, stationery, etc.),
Expenses for course retraining of employees participating in and servicing the provision of educational services.
The calculation begins with the determination of funds for the remuneration of teaching staff per month per pupil.
2. Budget norms for social services provided to citizens free of charge
The budgetary standards for financing social services provided to citizens free of charge include the costs of:
on remuneration of administrative, educational and auxiliary and service personnel,
for food in the amount of 30% of the norm, calculated according to natural indicators,
for medicines.
Next, the tariff and over-tariff part of wages is determined as a percentage. For administrative staff, the following ratio can be recommended: the tariff part - 70%, the over-tariff part - 30%; for educational support and service, respectively, 85 and 15%. A specific decision is made on the basis of established practice, as well as the possibilities of the budget.
In the budget standard, food expenses are accepted in the amount of 30% of the cost of the daily food ration of one pupil in accordance with established standards and taking into account the price level of a particular region.
3. The procedure for calculating the payment by parents for the maintenance of a child in preschool
The minimum payment by parents for the maintenance of a child in a preschool institution includes food costs in the amount of 70% (30% were included in the budget standard for the maintenance and development of the material base of preschool educational institutions) of the cost of the daily food ration and the cost of soft equipment.
4.1. Based on the cost of the daily norm of 3 meals a day, 60 rubles. expenses per month will be: 60 rubles. x 70% = 42 rubles. x 20 days = 840 rubles.
4.2. Based on the established norms for the annual replenishment of soft inventory in a preschool educational institution in the amount of 530 rubles. per year per pupil, the costs per month will be:
530 rub. : 12 months = 44, 2 rubles.
4.3. Total expenses of parents per month for the maintenance of a child in a preschool institution:
840 rub. + 44, 2 rub. = 884.2 rubles.
Conclusion
The implementation of the first stage of this project showed that the proposed financing model for preschool educational institutions allows:
Implement the constitutional guarantees of citizens for free preschool education within the state standard of preschool education at the state level;
Separate educational and social services, provide regulatory calculations for various configurations of educational and social services, including short-stay groups;
Introduce normative financing in the conditions of preschool educational institutions;
Integrate, on the basis of a share approach, the budgetary possibilities of the two budgetary levels;
Modernize the procedure for calculating the collection of parental fees (differentiate it taking into account targeted support on a declarative basis within the limits established by law).
The conducted sociological survey showed:
The need to modernize the financing of preschool educational institutions;
The need to maintain restrictions in the parent board;
The need and possibility of providing preschool educational institutions with additional services, both educational and social;
The need to create groups of short stay.
In general, the analysis of the proposed model shows its paramount importance for increasing the availability of preschool services for the population.
1. The main sources of funding for preschool institutions. Funding rules from the budget. The head of a preschool institution manages not only pedagogical process but also financial and economic activities. This is one of the most difficult aspects of being a leader. Financial and economic activity requires fundamentally new approaches to economic activity from the head:
1) a combination of budget financing with the development of various types of economic activities of a preschool institution, the provision of paid services to the population, the performance of paid services under contracts with organizations;
2) development of independence of labor collectives of a preschool institution in resolving issues of social development;
3) formation of a standard for a unified wage fund.
Main sources financing of state preschool institutions and in the new economic conditions are budgetary funding and parents' fees.
Budget financing rules:
1. Determining the standards of budgetary financing is within the competence of education departments.
2. The educational authorities must provide the preschool institution with a state-guaranteed level of funding for the resources necessary for the functioning of the institution.
3. Educational authorities do not have the right to form any centralized funds at the expense of funds belonging to a preschool institution.
4. The financing resources received by a preschool institution are at their full disposal.
5. Financing of a preschool institution is carried out throughout the calendar year.
6. Unused funds for the calendar year remain at the disposal of the preschool institution and can be used by them in the future.
7. Higher authorities do not have the right to withdraw funds from a preschool institution that have not been used during the calendar year and should not count these funds when determining the amount of budgetary financing of a preschool institution for the next budget year.
2. Estimated cost of a preschool institution. Basic rules for its compilation. In order to properly carry out planning and financial activities, the manager needs to know how the cost estimate of a preschool institution is compiled, how to calculate the funds according to the cost items of the estimate.
The cost estimate is the main document that determines the volume, target direction and quarterly distribution of funds intended for the maintenance of a preschool institution.
The cost estimate of a preschool institution is compiled according to the items of expenditure of the budget classification. There are 18 articles in the classification. We will consider the types (items) of expenses that are present in the estimate of a preschool institution.
Costs for wages. Under this article, appropriations are provided for the payment of wages to pedagogical, medical, administrative, and service personnel. The volume of these appropriations is determined in accordance with the approved staff list and established wage rates. In order to correctly determine the amount of appropriations for wages, all employees must be rated. To do this, a rating list is compiled. The list contains all employees of a preschool institution with an indication of education, category, rank, work experience. This list is attached to the estimate.
Payroll charges. Contributions established by the Council of Ministers of the Republic of Belarus are accrued on wages.
Office and household expenses. This item includes the costs of keeping the premises clean, current repairs, heating, lighting, sewerage, water supply, laundry, etc. The costs of heating and lighting are determined depending on the cubic capacity and area of the building. This means that the estimate must also include general information about the building occupied by the preschool institution.
Travel and business travel expenses. This article provides for appropriations for business trips and official travel. Appropriations under this article are determined, as a rule, not higher than the amounts approved under the current year's estimate.
Educational expenses. Under this article, funds are provided for the purchase of toys, manuals and materials for activities with children and for holding children's holidays.
Food expenses. The amount of these expenses is determined on the basis of the established monetary norms of food per day and the number of days of food for one child per year.
Expenses for the purchase of equipment and inventory. The amount of expenses for the purchase of inventory and equipment is established according to the estimate of the preschool institution by a higher organization within the limits of the appropriations provided for these purposes in the budget.
Expenses for the purchase of soft equipment and uniforms. The cost of this item is determined on the basis of the established norms for the supply of preschool institutions with linen and other soft equipment and current retail prices, taking into account the actual availability of this inventory.
The cost of major repairs of buildings and structures. Appropriations for capital repairs are provided by a higher organization to this institution on the basis of a list of works that require priority implementation in accordance with the existing defective acts.
The cost estimate of a preschool institution does not include the cost of summer recreational activities. In the case of such activities, a separate estimate is drawn up for additional costs for their implementation.
3. Additional sources of financing for preschool institutions. The procedure for providing additional educational services. Budget funding and parents' fees serve as an important basis for the financial and economic functioning of a preschool institution. But, as practice shows, in conditions of economic instability, these funds are clearly not enough. Therefore, it is necessary to provide for the attraction of extra-budgetary funds in order to ensure the continuous development of the institution and the self-improvement of teachers and create extra-budgetary funds, find additional sources of funding.
To additional funding sources relate:
Ø provision of paid services to the population;
Ø sponsorship;
Ø voluntary contributions of citizens, organizations;
Ø proceeds from the lease of premises, structures, equipment;
Ø proceeds from the sale of own agricultural and industrial products;
Ø extrabudgetary funds of local authorities.
Practice shows that the non-budgetary fund of a preschool institution is formed mainly at the expense of paid services rendered to the population. The purpose of providing paid services to the population is in-depth study various kinds of objects, the development of individual and creative abilities in children.
The procedure for providing additional paid services to the population:
1. The demand of the population for additional educational services of a preschool institution is being studied.
2. The head of the institution develops and approves the Regulations on paid services provided by the institution.
3. The planning group of the district education department is provided with information on the number of children who use paid services, the number of hours, the amount of the fee that parents agree to pay. When renting premises, additional information about the area of the premises is provided.
4. On the basis of this information, the planning group draws up a cost estimate for paid services (one copy must be in the institution).
5. For each type of circles, a training program and a curriculum are drawn up.
6. For the services rendered, parents or persons replacing them through the savings bank pay a fee in accordance with the agreement (the amount of the fee may be different for each type of service, it may be less or more than the minimum wage).
7. In case of illness of the leader of the circle or the child, no fee is charged for this period. Overcharged charges are taken into account in subsequent payments.
Thus, it is optimal to finance economic activity It is possible by providing a preschool institution with ample opportunities to maneuver material and financial resources in order to ensure their most optimal use.
Questions for self-control:
1. Name the main sources of financing for preschool institutions.
2. What is a cost estimate?
3. What is the procedure for providing additional educational services to the population by a preschool institution?
Literature: 5, 11, 18 (basic).
“Accounting in budgetary and non-profit organizations”, 2010, N 3
FEATURES OF ACCOUNTING IN PRESCHOOL EDUCATIONAL INSTITUTIONS
Preschool educational institutions (DOE), the former name - preschool institutions, may be separate business entities or act as structural units of commercial organizations or budgetary institutions. In the latter case, accounting for transactions related to the formation of expenses for the maintenance of preschool educational institutions, as well as sources of their reimbursement, should be organized according to the rules established by the documents of the accounting regulatory system for budgetary institutions.
Legal support
The general principles for the creation and functioning of a preschool educational institution at the level of federal legislation are established by the Law of the Russian Federation of 10.07.1992 N 3266-1 “On Education” and the Model Regulation on a preschool educational institution, approved by Decree of the Government of the Russian Federation of 12.09.2008 N 666 (hereinafter referred to as the Model Regulation). At the level of subjects of the Russian Federation, legislative and regulations regulating the amount of parental fees, the procedure for determining and paying subsidies and taking into account regional peculiarities of budget financing, etc.
Article 18 of the Law of the Russian Federation of July 10, 1992 N 3266-1 contains only a general rule, which establishes that for the upbringing of children preschool age, protection and strengthening of their physical and mental health, development of individual abilities and the necessary correction of developmental disorders of these children, a network of preschool educational institutions operates to help the family. In addition, paragraph 4 of Art. 18 specifically stipulates that relations between a preschool educational institution and parents (legal representatives) are governed by an agreement between them, which cannot limit the rights of the parties established by law. That is, when concluding agreements between parents and preschool educational institutions, only general rules established by civil law.
The model provision defines a preschool educational institution as a type of educational institution implementing a general educational program of preschool education. Preschool provides education, training and development, as well as supervision, care and rehabilitation of children aged 2 months. up to 7 years old.
The state status of a preschool educational institution (type, type and category of an educational institution, determined in accordance with the level and direction of the educational programs it implements) is established upon its state accreditation, unless otherwise provided by federal laws.
In accordance with paragraph 7 model provision DOW in accordance with their focus are divided into the following types:
Kindergarten;
Kindergarten for young children;
Kindergarten for children of preschool (older preschool) age;
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.);
Kindergarten of care and rehabilitation with priority implementation of activities for the implementation of sanitary, preventive and health-improving measures and procedures);
Kindergarten of a compensating type with the priority implementation of a qualified correction of deviations in the physical and mental development of pupils;
Kindergarten of a combined type (combined kindergarten may include general developmental, compensatory and recreational groups in various combinations);
Kindergarten of a general developmental type with priority implementation of activities in one of the areas of development of children;
The Child Development Center is a kindergarten with a priority implementation of activities for the development of children in several areas, such as cognitive-speech, social-personal, artistic-aesthetic and physical.
Determining the type of preschool educational institution is essential, first of all, for establishing the structure, composition and amount of expenses for the maintenance of the institution. So, in particular, for different types of preschool educational institutions, there may be different typical staffing tables, which, accordingly, entails a significant discrepancy in the amount of funds allocated to pay the staff of the institution (both in absolute and relative terms - in the total amount of expenses for the content of the DOW).
In accordance with paragraph 18 of the Model Regulation, the right to conduct educational activities and to receive the benefits provided for by the legislation of the Russian Federation, arises for a preschool educational institution from the moment a license (permit) is issued to it.
Paragraph 23 of the Model Regulation establishes that the mode of operation of a preschool institution and the duration of stay of children in it are determined by the charter of the institution and the agreement between the preschool institution and the founder. It is allowed to operate a preschool educational institution (group) in the daytime, at night, around the clock, on weekends and holidays, as well as free attendance by children of a preschool educational institution.
From the point of view of an accountant, the approach to determining the number of groups in a preschool institution, set out in paragraph 32 of the Model Regulations, is also of some interest. This number is determined by the founder based on their maximum occupancy:
1) in groups:
From 2 months up to 1 year - 10 children;
From 1 year to 3 years - 15 children;
From 3 years to 7 years - 20 children;
2) in different age groups:
If there are children of two ages in the group (from 2 months to 3 years) - 8 children;
If there are children of any three ages in the group (from 3 to 7 years old) - 10 children;
If there are children of any two ages in the group (from 3 to 7 years old) - 20 children.
In accordance with paragraph 53 of the Model Regulations, the financial provision of small rural and preschool educational institutions considered as such by state authorities and bodies exercising management in the field of education should take into account costs that do not depend on the number of children.
In the cited requirements, attention is drawn to the fact that the maximum occupancy of groups is taken into account, as well as the fact that incomplete occupancy cannot serve as a basis for closing a preschool institution (in rural areas). Previously, occupancy rates were higher by 25 - 50%. At the same time, industry instructions recommended that the payroll be 20–25% higher than the normative one. That is, if there were 160 people in a kindergarten designed for 140 children, then this did not give grounds for increasing the staff standards for the maintenance of medical and pedagogical workers. Now it has been established that the regular or estimated number of children in groups is taken as the basis, and the payroll number should not exceed the regular number, since the latter is the limit. Of course, this does not deprive the head of the organization or preschool educational institution of the right to make a decision to combine groups and provide part of the staff with unpaid leave in cases established by law (for example, during the summer period).
The list of sources for the formation of property and financial resources of a preschool educational institution is universal (acceptable for non-budgetary organizations) and very wide, but not all of these sources can be used by budgetary institutions. In particular, such sources can be:
Own funds of the founder (founders). For budgetary institutions, this source is used, as a rule, at the stage of creating a preschool educational institution. The founders of the preschool educational institution can be municipal bodies, state authorities (federal and constituent entities of the Russian Federation). Therefore, in this case, we mean the budget funds of the appropriate level used in the construction or acquisition of preschool educational institutions, structures, etc. At the same time, completed buildings, structures, fixed assets, which are equipment, etc., may be reflected in the accounting of the founder - and not in the accounting of the preschool educational institution or the budgetary institution on whose balance sheet the preschool educational institution is located;
Funds for financing current expenditures represent a different source - budgetary and extrabudgetary funds. As a rule, only part of the expenses of the preschool educational institution is reimbursed from the budget;
Property assigned to a preschool educational institution by the owner (buildings, structures, property, equipment, as well as other necessary consumer, social, cultural and other property). The named property may be a source of financial resources for the PEI if it is used in activities that are not the main one. For preschool educational institutions of budgetary institutions, such use is hardly possible. So, for example, the lease of premises implies a situation in which these premises are not used. But for preschool educational institutions (built according to a standard project), the withdrawal of any space for the purpose of obtaining additional income, as a rule, negatively affects educational process and, therefore, cannot be approved by the founder of the preschool educational institution or regulatory authorities;
Funds of parents (legal representatives), voluntary donations and targeted contributions from other individuals and legal entities, including foreign ones. The use of targeted revenues in the activities of budgetary institutions cannot be called widespread. As a rule, the necessary expenses (to the extent not covered by the proceeds from the parental fee) are financed according to the estimate of income and expenses at the expense of budgetary funds. The specifics of the accrual and use of parental funds are described in detail below;
Loans from banks and other lenders. This type of sources for budgetary institutions (and, therefore, for preschool educational institutions that are their divisions) is not applicable - the attraction of borrowed funds by budgetary institutions is expressly prohibited by budgetary legislation;
Other sources in accordance with the legislation of the Russian Federation. Such sources, in particular, may be amounts from the sale of unused property, from the posting of inventories identified as redundant as a result of the inventory or received from the dismantling of fixed assets and other property.
Paragraph 52 of the Model Regulations determines that the financing of a preschool educational institution is carried out in accordance with the legislation of the Russian Federation, that is, including on the basis of state (including departmental) and local standards, determined on the basis of one pupil, depending on the type and category of preschool educational institution. At the same time, labor costs are normalized automatically when considering and approving the staffing table.
Food expenses can be limited, but since menu layouts are developed with the obligatory participation of a medical worker, it is not financial restrictions that come to the fore, but calorie content, the composition of vitamins, and similar mandatory criteria. The amount of low-value equipment and inventory, as well as special clothing and special footwear for junior service personnel is determined by the needs of the relevant processes, and there are standards in physical terms for this property.
The cost of purchasing toys and methodological material(including literature and visual aids) are not actually standardized, but are limited to the total size when developing and approving estimates of income and expenses.
Thus, the features of accounting for individual transactions carried out in the DDU will be determined primarily by the source of receipt of funds and property.
Features of budget accounting for preschool costs
educational institutions
Fixed assets in the preschool educational institution are accounted for in the same way as in the budgetary institutions themselves. At the same time, as noted above, real estate objects and other expensive fixed assets of a preschool educational institution may not be transferred and reflected in the main accounting of the institution itself. Thus, the need to organize and maintain records of fixed assets in a preschool educational institution may arise in relation to certain types of special equipment, musical instruments, toys, didactic material (in addition to that which is accounted for as part of inventories).
The exhaustive composition and structure of expenses that can be carried out by the PEI are not defined by legislative and regulatory documents. As a base, according to the author, you can use the List of costs taken into account when establishing parental fees for the maintenance of a child in state and municipal educational institutions implementing the main general educational program of preschool education, approved by Decree of the Government of the Russian Federation of December 30, 2006 N 849 (hereinafter referred to as the List).
Before proceeding to the comments on individual items of the List, the author of the article considers it necessary to recall that the Instruction on Budget Accounting allows various schemes accounting for expenses incurred. Thus, expenses fully financed from budgetary funds can be directly debited from the credit of the corresponding analytical accounting accounts of account 010000000 “Non-financial assets”, the corresponding analytical accounting accounts of account 020000000 “Financial assets”, the corresponding analytical accounting accounts of account 030000000 “Liabilities” to the debit of the account relevant accounts of analytical accounting account 040101200 “Expenses of the institution”. At the end of the reporting year, the expenses collected on account 040101200 are written off to account 040103000.
Another scheme is applied to expenses that form the cost of finished products (works, services) intended for sale. In this case, the expenses incurred are written off to the debit of account 010604000, from where (upon completion of the cost formation process) - to the debit of account 040101130.
Since the costs of maintaining children in state and municipal preschool educational institutions (implementing the main general educational program of preschool education) should be partially reimbursed from parental fees, it seems most correct to use the second scheme, that is, keeping records in preschool educational institutions in the manner established for accounting for transactions carried out in income-generating activities. Those expenses that are subject to reimbursement from the budget and are not taken into account when determining the amount of the parental fee, in the opinion of the author of the article, should be taken into account separately (on the corresponding accounts of account 040102000 with subsequent write-off to account 040101130).
PEIs implementing other programs, as well as PEIs that are not state or municipal, may set the amount of the parental fee at the level of actual expenses, increased by the amount of profit.
In accordance with the List, when determining the size of the parental fee, the following types of expenses may be taken into account (the numbering used in Decree of the Government of the Russian Federation of December 30, 2006 N 849 is retained).
1. Wages and accruals for wages. When determining the wages of employees of preschool educational institutions, the provisions of Art. 54 of the Law of the Russian Federation of July 10, 1992 N 3266-1, in accordance with which wages and official salaries are paid to an employee of an educational institution for the performance of functional duties and work stipulated by an employment contract (contract). The performance of other work and duties by an employee of an educational institution is paid according to additional agreement. That is, the accrual of amounts for wages can be made on two or more grounds.
In accordance with paragraph 46 of the Model Regulations, the DOW establishes:
Wages of employees depending on the qualifications of the employee, complexity, intensity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature) and incentive payments (additional payments and allowances of an incentive nature, bonuses and other incentive payments) within the limits budgetary appropriations allocated for wages;
The structure of management of the activities of a preschool educational institution;
Staffing and job responsibilities of employees.
Accounting for this group of expenses, as a rule, does not raise questions. Accrued wages are reflected in the debit of account 010604340 and the credit of account 030203730 (in terms of wages) and in the credit of account 030302730 (in terms of accounts payable for the unified social tax (since 2010 - insurance premiums).
2. Purchase of services. Here, too, the scheme of accounting entries is quite transparent. Upon receipt of the relevant types of services, the following entries can be made in budget accounting:
Dr. c. 010604340 Set of invoices 030204730 - for the amount of the cost of communication services.
As part of communication services in the DOW, the costs of paying for:
Postal services (in particular, the forwarding of postal items, including the cost of packing the postal item, payment for stamped postal notices when forwarding items with notification, the purchase of postage stamps and stamped envelopes, etc.);
Services of telephone and telegraph, facsimile, cellular, paging communications, radio communications, Internet providers (subscriber and time fees for the use of communication lines, payment for providing access and use of communication lines, data transmission over communication channels, registration fee for an abbreviated telegraph address, faxes , modems and other means of communication, payment for connection and subscription services in the electronic document management system, including using certified means of cryptographic information protection, payment for the purchase of sim cards for mobile phones, payment cards for communication services, payment for providing detailed invoices for payment of communication services, provided for by the contract for the provision of communication services).
Dr. c. 010604340 Set of invoices 030205730 - for the amount of the cost of transport services.
As part of transport services, preschool institutions, as a rule, take into account the carriage fee under transportation contracts, in particular, the costs of paying for transportation services on the basis of a motor transport service agreement, under which the contractor’s obligations include, among other things: maintenance of the vehicles provided, repair work (including diagnostics and preventive maintenance), refueling vehicles, providing the necessary high-quality fuels and lubricants and original spare parts (if necessary), personal selection of drivers, compulsory motor third party liability insurance (OSAGO), maintaining vehicles in proper sanitary condition . In addition, the same item of expenditure may reflect the costs of providing officials with travel documents for official purposes for all types of public transport, as well as reimbursement of these costs if officials were not provided with travel documents in accordance with the legislation of the Russian Federation in the prescribed manner. .
Dr. c. 010604340 Set of invoices 030206730 - for the amount of the cost of utilities.
Utilities expenses include payment for heating, hot and cold water supply, gas and electricity supply, including payment at tariffs for utilities, payment for sewerage, sewerage, sanitation services, including payment at an increased tariff if the concentration of pollutants substances in wastewater exceeds the maximum allowable values of the relevant indicators, or due to the excess of the established volume of wastewater discharge into the sewerage system (excess discharge).
In addition, the same item may reflect other expenses for paying utility bills, such as:
Expenses for payment of civil law contracts concluded with stokers and seasonal stokers;
Payment for the transportation of gas, water, electricity through water, gas distribution and electric networks;
Acquisition of bottled drinking water, if the organization does not have a centralized drinking water supply system, or the sanitary and epidemiological supervision body or laboratory of the organization operating the water supply system, duly accredited for the right to carry out drinking water quality studies, issued a conclusion on the recognition of water as not meeting sanitary standards;
Expenses for payment of contracts for the removal of liquid household waste in the absence of a centralized sewerage system.
Dr. c. 010604340 Set of invoices 030207730 - for the amount of rent for the use of property.
The author of the article emphasizes that in the preschool educational institutions of budgetary institutions such an operation can hardly have the right to exist. An exception may be cases when preschool educational institutions rent premises for the provision of services for additional educational programs.
Dr. c. 010604340 Set of invoices 030205930 - for the amount of the cost of other services.
The list of other services reflected in budgetary accounting is very extensive. For preschool educational institutions, according to the author, the following groups of expenses for paying for other services are more typical:
Services in the area information technologies: acquisition of non-exclusive (user), licensed rights to software; acquisition and updating of reference and information databases, etc.;
Printing services, in particular the production of blank products;
Medical and sanitary and epidemiological services: clinical examination, medical examination and examination of employees on the staff of the preschool educational institution, medical tests, bacteriological studies of air in the premises of the institution, as well as bacteriological studies of dressings and instruments for sterility; paid services rendered by the centers of state sanitary and epidemiological supervision, for the conduct of production control and bacterial analysis;
Other works and services: services for the protection of buildings and premises, subscription to periodicals and reference publications, the purchase of blank products, the purchase of unnamed vouchers for employees of the institution for sanatorium treatment, services for sawing, chopping and laying firewood, payment for services for organizing participation in exhibitions, conferences, forums, seminars, meetings, trainings, etc., tuition fees for advanced training courses, training and retraining of specialists, etc.
Please note that the above accounting entries must be made regardless of whether the service provider is a third-party organization or structural units budgetary institution, on the balance sheet of which is a preschool educational institution. This is due to the fact that the costs of maintaining units providing utility services and the costs of maintaining a preschool educational institution are accounted for under different codes of the budget classification of the Russian Federation.
3. Other expenses. At first glance, it may seem that the inclusion of this item of expenditure in the List actually makes the list open. However, from the requirements of the documents regulating budget accounting, it follows that in this case we mean expenses that can be reflected under article 290 of the “Expenses” group of the Economic Classification of Expenses of the Budgets of the Russian Federation.
The composition of other expenses, established by the budget classification of the Russian Federation, is quite extensive. But only some of their types can be characteristic of DOW, for example:
Payment of taxes (included in expenses), state duties and fees, various payments to the budgets of all levels, including: property tax, land and transport tax, state duties and fees in cases established by law; fines, penalties for late payment of taxes and fees, payment of sanctions for late payment for the supply of goods, works, services, other economic sanctions;
Compensation for losses and harm;
Acquisition (manufacturing) of gift and souvenir products not intended for further resale: greeting cards and inserts for them, souvenir products, greeting letters of letters of honor, letters of thanks, etc., flowers;
Representation expenses;
Other expenses, including: deductions of funds to trade union organizations for mass cultural and physical culture work, reimbursement of legal costs for civil claims in cases established by law, etc.
4. Increase in the cost of fixed assets. It is obvious that the full cost of fixed assets may not be attributed to an increase in expenses taken into account when determining the size of the parental fee in all cases. It can only be considered legitimate to write off for an increase in the cost of services of a preschool educational institution only the amount of the value of fixed assets that do not exceed 1 thousand rubles. for a unit. In all other cases, the cost of fixed assets should be transferred to the cost of services of a preschool educational institution through depreciation.
That is, in this case, one of two accounting entries can be drawn up:
Dr. c. 010604340 Set of invoices 010106410 (010107410, 010109410) - for the amount of the cost of fixed assets, the price of which does not exceed 3 thousand rubles;
Dr. c. 010604340 Set of invoices 01040X410 (for the relevant sub-accounts) - for the amount of accrued depreciation on other fixed assets.
The author of the article recalls that for fixed assets worth from 3,000 to 20,000 rubles. depreciation is charged at a rate of 100% at the time of their transfer to operation. That is, in this case, account 010604340 corresponds with account 010400000 (and not 010100000), and the corresponding object continues to be registered at zero residual value.
5. An increase in the cost of material reserves necessary for the maintenance of a child in state and municipal educational institutions that implement programs of preschool education. This article may reflect the write-off of almost any type of inventory - materials used to maintain the building and premises of the preschool educational institution, food, soft equipment (including bed linen), toys, methodological and educational materials, medicines, stationery, etc.
In this case, the amounts of the cost of material reserves are written off to the debit of account 010604340 from the credit of the corresponding accounts of account 010300000.
A feature of accounting for food products is that their cost can be written off for an increase in the cost of preschool services directly, that is, without preliminary formation of the cost of ready-made meals made in the canteen of a children's institution.
As already noted, in the implementation of the activities of the preschool educational institution, other expenses may arise, the cost of which is not taken into account when determining the parental fee. The list of such expenses, of course, does not exist. Since the activities of the preschool educational institution are carried out on the basis of an estimate of income and expenses, the costs that are not taken into account when determining the parental fee should be guided by the estimate and its annexes.
Features of accounting for parental fees
Law of the Russian Federation of 10.07.1992 N 3266-1 and the Model Provision do not practically detail the issues of determining the size of the parental fee. In the general case, it is assumed that the amounts of parental fees should fully cover the expenses of the preschool educational institution for the maintenance of children.
However, since 2007, the norms of Art. Art. 52.1, 52.2 of the Law of the Russian Federation of July 10, 1992 N 3266-1, by which the size of the parental fee is limited in some cases. The restrictions apply only to state and municipal educational institutions that implement the main general educational program of preschool education, and are as follows. The amount of the parental payment for the maintenance of a child cannot exceed:
In the general case - 20% of the cost of maintaining a child in an appropriate educational institution;
From parents (legal representatives) with three or more minor children - 10% of the specified costs.
The source of compensation for the difference between the actual cost of preschool services for the maintenance of children and the amount of the parental fee is not defined by the Law of the Russian Federation of 10.07.1992 N 3266-1. Based on the norms of budgetary legislation, it can be concluded that this can be done by providing subsidies to budgetary institutions at the expense of the relevant budgets (federal, regional or local).
In accordance with Art. 52.2 of the Law of the Russian Federation of July 10, 1992 N 3266-1 (which also entered into force on January 1, 2007) provides for the payment of compensation to parents or their legal representatives of part of the parental fee:
For the first child - in the amount of 20%;
For the second child - in the amount of 50%;
For the third child and subsequent children - in the amount of 70%.
Financing the costs associated with the provision of compensation is an expense obligation of the constituent entities of the Russian Federation. The Russian Federation provides co-financing of these expenses by providing subsidies to the budgets of the constituent entities of the Russian Federation.
The procedure for applying for compensation, as well as the procedure for its payment, are established by the state authorities of the constituent entities of the Russian Federation.
The amounts of compensation are paid directly to the parents and, therefore, are not reflected in the accounting of the preschool educational institution.
The author of the article draws attention to the fact that the Federal Law of July 17, 2009 N 148-FZ “On Amendments to the Law of the Russian Federation “On Education”, paragraph 1 of Art. 52.2 is set out in a new edition, the main difference of which from the previous one is that now the right to receive compensation (in the same amounts, calculated from the average parental fee for the maintenance of a child in such state, municipal educational institutions located on the territory of the corresponding subject of the Russian Federation ) extended to parents of children attending other (non-state or municipal preschools).
The average size of the parental fee for the maintenance of a child in state, municipal educational institutions that implement the main general educational program of preschool education is determined by the state authorities of the constituent entity of the Russian Federation.
Scheme of budgetary accounting of operations for the provision of services DOW Instruction budget accounting is not defined. Above, the author of the article noted that the use of an account for recording income from the provision of paid services seems to be the most legitimate. For example:
Dr. c. 040101130 Set of invoices 010604440 - for the amount of the cost of preschool services for the maintenance of children;
Dr. c. 020503560 Set of invoices 040101130 - for the amount of the parental fee to be paid by the parents of the children.
In the event that the restrictions established by Art. Art. 52.1, 52.2 of the Law of the Russian Federation of July 10, 1992 N 3266-1, do not apply (for example, in cases where preschool educational institutions implement additional program pre-school education), posting is made for the entire amount of the cost of services distributed among the payers of the parental fee.
If these restrictions apply, the following scheme can be proposed: the two previous entries are made out for the amount of the cost of preschool services in the part corresponding to the size of the established parental fee (20 or 10% of the amount of actual costs). The remaining amount is written off to the debit of account 040103000 from the credit of account 010604440.
A very common practice is to feed employees in kindergarten. This is dictated not so much by the desire of the employees themselves to save money, but by the peculiarities of the educational process and the mode of work of educators, nannies and other attendants - usually a shift lasts 12-14 hours, during which the absence of at least one employee for the period necessary for eating is undesirable . Thus, the amounts received from employees for the cost of meals are another source of cost recovery.
In budget accounting, these transactions can be reflected in the following entries:
Dr. c. 040101130 Set of invoices 010604440 - for the amount of the cost of products used to feed employees;
Dr. c. 030201830 Set of invoices 040101130 - for the amount of accrued debt of employees in payment for meals.
Of course, this significantly increases the role of analytical accounting. Accounting for payments for meals is kept in the turnover sheet f. 285, which indicates the names and initials of employees.
Another source of income for a preschool educational institution may be the sale of assets not used by the institution to the outside, for example, the sale of food waste to the public (for fattening pets). In this case, according to the author, the use of account 040101130 is not necessary - it is enough to capitalize the property to be sold according to the corresponding inventory account in correspondence with account 040101180. settlements with other debtors).
Bibliography
1. On education: Law of the Russian Federation of July 10, 1992 N 3266-1.
2. On Amendments to the Law of the Russian Federation “On Education”: Federal Law of July 17, 2009 N 148-FZ.
3. The list of costs taken into account when establishing parental fees for the maintenance of a child in state and municipal educational institutions: Decree of the Government of the Russian Federation of December 30, 2006 N 849.
4. Model regulation on a preschool educational institution: Decree of the Government of the Russian Federation of September 12, 2008 N 666.
Aleksey Alexandrovich MAKSIMOV, head of the finance department of the administration of the Navashinsky district of the Nizhny Novgorod region, active municipal councilor of the 1st class, in the article considers the problematic issues of delimitation of powers between the levels of public authority for the provision of preschool education services and suggests ways to solve them.
Last year, the Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education” was amended significantly (by the Law of February 28, 2012 No. 10-FZ), clarifying, in particular, the areas of responsibility for organizing the provision of preschool services education. Thus, the powers of local self-government bodies now include the authority to financially support preschool education in non-state institutions. Also, the concept of "maintenance of children" was supplemented (clarified) with the words "care and care of children" and the inadmissibility of including in the list of expenses for the maintenance of a child (care and care of a child) the costs of implementing the main general educational program of preschool education.
Nevertheless, according to the analysis of the data published on the official website bus.gov.ru, in most regions of the Russian Federation, municipal preschool education institutions have received municipal assignments for the provision of one partially paid service in the field of preschool education. The subject of the service is both the direct organization of the educational process for the provision of preschool education, and the maintenance of children (care and supervision of children).
What was before
According to the Law "On Education", services for the provision of education (training and upbringing) and maintenance of children are delimited. Therefore, the free pre-school education, when one complex service was established, formally became the reason for establishing a fee for the part of the service that is not related to the educational process, that is, payment for the maintenance of the child, including food, care and care for him.
In accordance with Article 52.1 of the Law "On Education", parental fees could not exceed 20% of all costs of maintaining a child in an educational institution (and for parents with three or more children - 10%). The list of costs taken into account when setting the parental fee was approved by Decree of the Government of the Russian Federation of December 30, 2006 No. 849. This list provides for all costs of the institution, including staff salaries, household needs, maintenance of buildings.
Clause 2.8 of the appendix to the order of the Ministry of Education and Science of the Russian Federation of November 23, 2009 No. 655 "On the approval and implementation of federal state requirements for the structure of the main general educational program of preschool education" establishes that the time required to implement the main general educational program of preschool education, is from 65 to 80% of the time spent by children in a preschool institution. Comparing the above provisions of legal acts, we can conclude that the costs of preschool education institutions are distributed in a similar way: 80% of the costs relate to the provision of preschool education and should be financed from the local budget, 20% of the costs that go to the maintenance of children in the institution (food, supervision and care) are provided at the expense of the parents.
What changed
With the adoption of Law No. 10-FZ, municipalities have a number of problems:
lack of appropriate financial compensation in case of a decrease in the size of the parental fee (expenses for the educational process should be excluded from it);
the threat that the financial control authorities will classify compensation for parental fees as unlawful expenses in terms of reimbursement of expenses for the provision of preschool education included in it;
non-delimitation of powers to financially support the maintenance of the child (care and supervision) in municipal preschool educational institutions in the part exempted from parental fees. We are actually talking about the provision of benefits, but it is not defined to which public legal entity these expenditure obligations are assigned.
With the final entry into force in 2012 of the Federal Law of May 8, 2010 No. 83-FZ and the change in the procedure for financial support for the activities of budgetary institutions, another problem arose - the impossibility of establishing a municipal task for kindergartens for a partially paid service. There is a norm of Federal Law No. 7-FZ “On Non-Commercial Organizations” (clause 4, article 9.2), according to which a budgetary institution has the right, in cases determined by federal laws, within the established state (municipal) task, to perform work, provide services for fee. However, the Law "On Education" does not stipulate that parental fees are charged within the limits of the state (municipal) task.
Way out of the situation
It is obvious that the way out of this situation is the adoption of a whole range of decisions. The departmental list of services needs to be amended to divide one complex service into two: services for the provision of public free preschool education and services for the maintenance of children (care and care). In the absence of an appropriate source of compensation for shortfalls in income from a reduction in parental fees and in order to minimize them, only the following expenses can be included in the cost standards for the financial provision of preschool education services:
from 65 to 80% of the cost of remuneration of teachers, since only they directly provide the educational process (in accordance with paragraph 2.8 of the annex to the order of the Ministry of Education and Science);
expenses for educational and visual aids, technical teaching aids, games, toys (in accordance with subparagraph 6.5, paragraph 1, article 29 of the current Law "On Education").
The remaining costs should be attributed to the service for the maintenance of children. As a result, a municipal task can be set for the provision of preschool education, since it is completely free of charge and its financial support can be provided by providing a subsidy (in accordance with paragraph 1, part 1, article 78.1 of the Budget Code). A subsidy for other purposes may be provided from the budget for the financial support of the partially paid service "Maintenance of children (child care and care)" in terms of reducing parental fees for other purposes (in accordance with paragraph 2, part 1, article 78.1 of the Budget Code).
New Law "On Education in the Russian Federation"
In December 2012, a new Law “On Education in the Russian Federation” (dated December 29, 2012 No. 273-FZ) was adopted, which will come into force on September 1, 2013. The exception is paragraph 3 of part 1 of article 8, which comes into force on January 1, 2014, which determines that the provision of state guarantees for the realization of the rights to receive preschool education in municipal organizations will be carried out through the provision of subventions to local budgets. The subventions include, among other things, the cost of wages, the purchase of textbooks and teaching aids, teaching aids, games, toys (excluding the cost of maintaining buildings and paying utility bills) in accordance with the standards determined by the state authorities of the constituent entities of the Russian Federation.
In accordance with part 1 of article 9 of the new law, the powers of local governments municipal districts and urban districts to address issues of local importance in the field of education, the following are among the most budget-intensive:
1) organization of the provision of preschool, primary general, basic general, secondary general education in municipal educational organizations (with the exception of the powers to financially support the implementation of basic general education programs in accordance with federal state educational standards);
2) organization of the provision additional education children in municipal educational organizations (with the exception of additional education for children, the financial support of which is carried out by state authorities of a constituent entity of the Russian Federation);
3) creation of conditions for the implementation of supervision and care for children, the maintenance of children in municipal educational organizations;
4) ensuring the maintenance of buildings and structures of municipal educational organizations, the arrangement of territories adjacent to them.
Unfortunately, the mechanism of financial support of the authority to look after and care for orphans and children left without parental care, as well as children with tuberculosis intoxication, remained unsettled (Part 3, Article 65 of Law No. 273-FZ). However, it should be recognized that the contingent of these children attending kindergartens is an insignificant percentage (in the Navashinsky district - 0.9%).
In the process of discussion and adoption of a new law on education, currently in the mass media and the Internet, a discussion has unfolded regarding the size of the parental fee, or rather its possible significant increase. The analysis carried out in the Navashinsky district shows that from September 1, 2013, the parental fee for city kindergartens should be from 3.5 to 4.5 thousand rubles. per month, in rural areas the payment can reach up to 13.5 thousand rubles. It is obvious that even taking into account the part of the parental payment for the bulk of the population that is retained in the new law at the expense of the constituent entity of the Russian Federation, this will be an unbearable payment. The legislator, in part 2 of article 62 of Law No. 273-FZ, establishes that the founder has the right to reduce the amount of parental fees or not to collect it from certain categories of parents (legal representatives) in cases and in the manner determined by him. But who will pay for this benefit has not yet been determined.
According to paragraph 24 of Part 2 of Article 26.3 of the Federal Law of October 6, 1999 No. 184-FZ “On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation”, social support for families with children (including large families, single parents), low-income citizens belongs to the powers of the constituent entities of the Russian Federation. This power is partially implemented in Part 5 of Article 65 of the new Law "On Education", but this is clearly not enough for the main part of citizens with children. The problem is that support is provided to all citizens with children attending kindergartens, including families with high incomes and those who do not need this support. At present, for example, in the Navashinsky district, about 19% of citizens do not apply for compensation for parental fees, and we believe that it is precisely because they do not need it (the parental fee is 1.25 thousand rubles).
Obviously, it is necessary to amend Part 5 of Article 62 of the new Law “On Education”, which determines the targeting of this support, in order to redistribute funds in favor of citizens who really need it. Otherwise, in order to avoid a social explosion, municipalities will be forced to provide benefits on parental fees and, in fact, take on the expenditure obligation of the constituent entity of the Russian Federation.
According to the All-Russian Classifiers of Economic Activities (OKVED) and Products by Types of Economic Activities (OKPD), child support services are included in section 85.3 “Social Services”, and not in section 80.10 “Services in the field of preschool and primary general education”. In accordance with Federal Law No. 131-FZ, the provision of social support measures to certain categories of citizens and the provision of social services do not relate to issues of local importance. According to Part 3 of Article 136 of the Budget Code, municipalities in whose budgets the share of interbudgetary transfers from the budgets of the constituent entities of the Russian Federation (with the exception of subventions) exceeds 30% of their own income, do not have the right to establish and fulfill spending obligations that are not related to the resolution of issues referred to by the Constitution of the Russian Federation, federal laws, laws of subjects of the Russian Federation to the powers of the relevant local governments. Nevertheless, these spending obligations will have to be accepted, moreover, by municipalities with a subsidy of more than 30%, contrary to the prohibitions established by law.
Availability - save, costs - minimize
Undoubtedly, the most correct way is to introduce an amendment to the new law that ensures the provision of targeted support at the expense of the subjects of the Russian Federation, depending on the per capita income of the family, in order to redistribute funds in favor of families in need of it. But until this happens, local governments can ensure (maintain) the availability of kindergarten services in at least two ways.
The first is to introduce a limit on the amount of parental fees in municipal educational institutions, that is, in fact, to provide a benefit for paying from the local budget, as is currently happening. In this case, municipalities with a subsidization of more than 30% will take on an expenditure obligation that is not classified as a matter of local importance, in violation of Article 136 of the Budget Code.
Second: to establish from September 1, 2013 the size of the parental fee in accordance with part 2 of article 65 of the new law at the rate of 100% of the cost of maintaining children. At the same time, introduce additional measures of social support for families by providing compensation for parental fees at the expense of the local budget, similar to compensation at the expense of the funds of a constituent entity of the Russian Federation. In accordance with Part 5 of Article 20 of Law No. 131-FZ, local governments have the right to establish additional measures of social support and social assistance for certain categories of citizens, regardless of the presence in federal laws of provisions establishing this right.
Both options allow minimizing budget expenditures by providing targeted payment benefits depending on the per capita income of the family. But the first option actually completely shifts the spending obligation of the constituent entity of the Russian Federation onto the municipalities. In the second option, compensation for parental fees at the expense of the constituent entity of the Russian Federation (part 7 of article 65 of the new law) will be paid based on the sum of all costs related to childcare and care and included in the parental fee. Such a decision, even taking into account the preservation of the level of parental fees, will further reduce the costs of the local budget for the provision of childcare services in the amount of 16 (from 80 to 64% for one child in the family) to 63% (from 90 to 27% for three or more children in a family). The released significant financial resources can be used to strengthen the material base of kindergartens, as well as to increase the wages of teachers in accordance with the decree of the President of the Russian Federation.
By virtue of the Law of the Russian Federation "On Education" dated July 10, 1992 No. 3266-1 (valid until September 1, 2013), a list of expenses taken into account when calculating the amount of parental payment for the maintenance of a child (care and supervision of a child) in municipal educational institutions, implementing the main general educational program of preschool education, is established federal executive body those who carry out the functions of developing state policy and legal regulation in the field of education (part 3 of article 52.1), i.e. The Government of the Russian Federation or the Ministry of Education and Science of the Russian Federation.
To implement this provision of the law, Decree of the Government of the Russian Federation No. 849 of December 30, 2006 “On the list of costs taken into account when establishing parental fees for the maintenance of a child in state and municipal educational institutions implementing the main general educational program of preschool education” was issued. According to him, the parental fee now includes:
- Payroll and payroll
- Acquisition of services: communication services, transport services, utilities, property maintenance services, rent for the use of property, other services
- other expenses
- Increase in the value of fixed assets
- An increase in the cost of material reserves necessary for the maintenance of a child in state and municipal educational institutions that implement programs of preschool education.
However, in the new Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation", which comes into force on September 1, 2013, such authority is vested in the federal executive body No.
Based on the meaning of paragraph 2 of Art. 65 of the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation” (the provision enters into force on September 1, 2013), the founder will have to establish such a “List ...” for municipal preschool educational organizationsmunicipality.
The previously existing limitation of the amount of parental payment at 20% of the cost of maintenance (care and care) for a child (for large families - 10%) by the new Federal Law of December 29, 2012 No. 273-FZ canceled. In this regard, there is a risk that the founders of municipal preschool educational organizations will unlawfully increase the parental fee for childcare and care by 5-10 times.
Prevention and non-admission of illegal and unreasonable increase in parental care fees in state and municipal preschool educational organizations are the most important measures to ensure the constitutional guarantee of the general availability of free preschool education in such organizations.
According to paragraph 34 of Article 2 of the Federal Law of December 29, 2012 No. 273-FZ, babysitting and child care- this is "a set of measures to organize nutrition and household services for children, ensuring their compliance with personal hygiene and daily routine." Thus, for the first time, the educational service and the service of supervision and care are legally clearly separated from each other.
The items of expenditure that are still applicable and included in the parental payment for the supervision and care of children in preschool institutions, contradict requirement of paragraph 4 of Article 65 of the Federal Law of December 29, 2012 No. 273-FZ (this provision also enters into force on September 1, 2013): “It is not allowed to include expenses for the implementation of the educational program of preschool education, as well as expenses for the maintenance of real estate of state and municipal educational organizations implementing the educational program of preschool education, in the parental fee for childcare and care in such organizations.
In connection with the above unacceptable is the inclusion from September 1, 2013 in the List of costs taken into account when calculating the parental fee for childcare and care in municipal preschool educational organizations, the following costs specified in the wording of the wording of the Decree of the Government of the Russian Federation No. 849 of December 30, 2006:
- "Payment and payroll"- in terms of payment for pedagogical and educational and auxiliary labor (including payroll), compensatory payments for book publishing products, expenses associated with advanced training and retraining of teaching staff (travel, payment for courses, daily allowance, accommodation): all this , according to Art. 65 of the Federal Law of December 29, 2012 No. 273-FZ, should be included in the costs of implementing the educational program of preschool education.
- “Acquisition of services (communication services, transport services, property maintenance services, rent for the use of property)”. Such services should be divided into the costs associated with the implementation of the educational program of preschool education, and the costs associated with the organization of supervision and care.
- Costs for study guides, technical training aids, connection and use of the global Internet, consumables, stationery and household needs- since all this should be included in the costs of implementing the educational program of preschool education.
- "Other expenses", "other services"- due to the ambiguity of the wording, which is strictly prohibited by federal law.
- "Increase in the value of fixed assets"- since these costs should be included in the costs of maintaining real estate of state and municipal educational organizations.
- "Increase in the cost of material reserves necessary for the maintenance of the child, review and care of the child in state and municipal educational institutions implementing programs of preschool education"- such an increase should be divided into the costs associated with the implementation of the educational program of preschool education, and the costs associated with the organization of supervision and care.
- "Utilities". Utilities services are not included in the concept of "care and care for a child" by the said federal law. Consumers of communal services are both pupils and employees of educational organizations. Without the consumption of these services, it is impossible to function preschool organization and, as a result, it is impossible to implement the educational program. Therefore, the provision of these services is an organizational matter for the provision of public free preschool education and must be 100% paid from the municipal budget.
