home > Geography > The law gives a list of expenses related to the cost of education, including pre-school. These are "labor costs, the purchase of textbooks and teaching aids, teaching aids, games, toys." Issues of organizing preschool education

The law gives a list of expenses related to the cost of education, including pre-school. These are "labor costs, the purchase of textbooks and teaching aids, teaching aids, games, toys." Issues of organizing preschool education

Composition of expenditures on education and sources of their financing.

Expenses on education act as part of the costs necessary for the reproduction of the labor force.

The national education system consists of state, non-state and educational institutions and is divided into:

preschool education;

vocational education;

medium special education;

higher and postgraduate education;

out-of-school education and training;

Education spending includes spending on:

a) the functioning of organizations that provide all levels of education:

1) preschool education (costs for the maintenance of nurseries, nurseries, kindergartens, preschool child development centers of all directions, the activities of their structural divisions, as well as the costs of financing departmental preschool institutions in accordance with the law);

2) general education(maintenance costs of all types educational schools, special schools for children in need of special conditions of education, lyceums, gymnasiums, etc.);

3) vocational education (expenses for the maintenance of higher technical and vocational schools, vocational schools, training centers, training courses, etc.);

4) secondary specialized education (expenses for the maintenance of secondary specialized educational institutions (technical schools, schools, colleges), Olympic reserve schools, higher colleges, as well as structural divisions of higher educational institutions in which secondary specialized education is provided);

5) higher and postgraduate education (expenses for the maintenance of higher educational institutions, including expenses for postgraduate studies, doctoral studies, residency, magistracy);

6) out-of-school education and training (expenses for the maintenance of state institutions providing out-of-school education and training).

b) advanced training and retraining of personnel (expenses for the maintenance of state institutions that provide advanced training and retraining of personnel for executives and specialists in the public sector, bodies government controlled, agro-industrial complex, as well as structural divisions of these institutions (hostels of a hotel type, postgraduate studies, etc.), as well as expenses for advanced training and retraining of management personnel and specialists of government bodies);

c) applied Scientific research, scientific and technical programs and projects in the field of education;

d) expenses for the maintenance and provision of the activities of institutions that carry out management and management in the field of education;

e) carrying out centralized activities of educational authorities;

f) publication of textbooks and teaching aids for organizations providing preschool and general secondary education;

g) state programs in the field of education.

The main sources of funding for education are the state budget.

An important place in the financing of expenses for the maintenance of educational institutions is occupied by income received from the provision of paid educational services, scientific activities, as well as funds from organizations received free of charge.

Table 1 - Composition and structure of the republican budget expenditures on education in 2009

Directions for spending funds Amount, million rubles Specific gravity,%
1. Total education spending 1774759409,0 100
1.1 early childhood education 14700270,0 0,01
1.2 general secondary education 44345810,0 0,03
1.3 Vocational education 28882586,0 0,02
1.4 Secondary specialized education 387481297,0 0,22
1.5 Higher and postgraduate education 1156599104,0 0,54
1.6 Advanced training and retraining of personnel 71295348,0 0,04
1.7 Out-of-school education and training 26836954,0 0,02
1.8 Applied research, science and technology programs and educational projects 20045640,0 0,01
1.9 Other educational issues 24752400,0 0,02

The largest share in the structure of republican budget expenditures on education in 2009 belongs to higher and postgraduate education - 0.54%.

Pre-school education in the structure of expenditures is 0.01%, which in monetary terms is 14700270.0 million rubles, which is 40657.53 more than in 2008. At present, a number of socially oriented programs are envisaged, in which an important place is given to further raising the educational and cultural level of the nation.

1.1 Characteristics of the articles of the estimate and the sequence of its preparation

The estimate is the main financial plan of budgetary organizations, which determines the volume, target direction and quarterly distribution of appropriations for their maintenance.

Financing of budget-supported institutions and centralized activities carried out at the expense of budget funds is carried out according to the cost estimates approved for them. The expenditure of budgetary funds for activities not provided for by the estimate, or in amounts exceeding the estimated assignments, is prohibited.

There are the following types of estimates: individual, general and consolidated, as well as cost estimates for centralized activities carried out directly by ministries and other government bodies.

Individual cost estimates are compiled for a large budget organization and reflect the need for funds for its maintenance, as well as sources of resource generation, including budget funds, extra-budgetary funds and charitable contributions.

General estimates are compiled for groups of the same type of small organizations or for a group of large organizations with centralized accounting.

Cost estimates for centralized activities carried out by ministries, other government bodies and financed from the budget, are compiled and approved directly by them for each activity separately.

The summary estimate is compiled on the basis of the listed types of estimates and is a summary of all expenses allocated from the budget for a particular industry.

Cost estimates for the maintenance of budget organizations are compiled according to the economic (subject) classification of expenses approved by the Ministry of Finance.

Expenses for capital investments are not reflected in the estimates for the maintenance of institutions and are established according to a separate estimate.

The costs included in the estimate must be justified by the corresponding calculations for each article of the estimate.

The cost estimate should be determined on the basis of the actual need for funds, taking into account the implementation of a strict economy regime and the efficient use of material and monetary resources.

In order to timely organize work on the preparation of cost estimates, the ministries, other government bodies, departments and departments of the regional city executive committees, guided by the instructions of the Ministry of Finance on the procedure and terms for developing a draft budget for the upcoming fiscal year:

set deadlines for subordinate organizations for the preparation and submission of draft cost estimates and give the necessary instructions on the procedure for their preparation;

develop and report to subordinate organizations the main production (network) performance indicators of these organizations for the coming financial year and other indicators necessary for the correct calculation of expenses;

ensure the drafting of cost estimates for centralized activities.

Draft cost estimates compiled by budgetary organizations are sent to the relevant ministries, departments and departments of the regional executive committees of the higher organization before the budget is approved.

The ministries of management and departments of the regional city executive committees ensure a thorough review of the cost estimates submitted by subordinate organizations and the preparation of consolidated estimates, which are submitted respectively to the Ministry of Finance and the relevant financial department (department) of the regional city executive committees for inclusion in draft budgets.

After the approval of the republican budget, the Ministry of Finance reviews the consolidated cost estimates of budgetary organizations of republican subordination of ministries, other state subordination bodies and informs them of the planned allocations for the planned year in the context of functional and economic classification of expenses. Ministries and other government bodies, in turn, report to all subordinate organizations the annual amounts of expenses in the context of economic classification. Approval of the cost estimates of budgetary organizations that are on the republican budget is formalized by the signature of their heads, indicating in the upper right corner the total amount of expenses according to the estimate. The approved cost estimate with a quarterly breakdown is submitted by the budgetary organization to the ministry (another republican government body). Ministries, other government bodies, on the basis of the submitted estimates, as well as estimates for centralized activities, draw up a summary of cost estimates by sections and subsections by sections, subsections of the functional classification of expenses in the context of the economic (subject) classification of expenses and quarters and submit it to the Ministry of Finance at the time established by it terms for inclusion in the list of expenditures of the republican budget.

In accordance with Part 6 of Article 7 of the Federal Law of December 29, 2012 No. 273-FZ "On Education in Russian Federation"The Department of State Policy in the Sphere of General Education of the Ministry of Education and Science of Russia directs state power subjects of the Russian Federation on financial support for the provision of state and municipal services in the field of preschool education.

Application: for 30 l. in 1 copy.

Department Director A.V. Zyryanova

Guidelines
on the implementation of the powers of state authorities of the constituent entities of the Russian Federation on financial support for the provision of state and municipal services in the field of preschool education

I. General provisions

Real Guidelines aimed at providing methodological support to public authorities of the constituent entities of the Russian Federation in the exercise of powers to financially support the provision of state and municipal services in the field of preschool education.

According to Part 2 of Article 99 of the Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation" (hereinafter - the Federal Law of December 29, 2012 No. 273-FZ), state authorities of the constituent entities of the Russian Federation establish cost standards for provision of state and municipal services in the field of preschool education.

The procedure for the formation, maintenance and approval of departmental lists of state (municipal) services and works provided and performed government agencies constituent entities of the Russian Federation, municipal institutions, is established by the highest executive bodies of state power of the constituent entities of the Russian Federation, local administrations of municipalities in compliance with the general requirements established by the Government of the Russian Federation.

With regard to preschool education, the Federal Law of December 29, 2012 No. 273-FZ contains norms that make it possible to single out the services provided by preschool educational organizations (state / municipal), which can be included in the list:

Providing state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations;

Organization of the provision of public and free preschool education for basic general education programs in municipal educational organizations, as well as the creation of conditions for the supervision and care of children, the maintenance of children in municipal educational organizations;

Caring for and caring for children.

From January 1, 2014, Clause 3 of Part 1 of Article 8 and Clause 1 of Part 1 of Article 9 of the Federal Law of December 29, 2012 No. 273-FZ come into force, establishing a new distribution of powers of state authorities of the constituent entities of the Russian Federation and local self-government of municipal districts and urban districts to ensure state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations and other educational organizations and the organization of its provision. In accordance with the specified distribution of powers at the expense of the budget of the constituent entity of the Russian Federation, financial support is provided for the implementation of preschool educational programs in municipal educational institutions by providing subventions to local budgets, including labor costs, the purchase of textbooks and teaching aids, teaching aids, games, toys (excluding the cost of maintaining buildings and paying utility bills), in accordance with the standards determined by public authorities subjects of the Russian Federation (clause 3, part 1, article 8). Other expenses for organizing the provision of preschool education in municipal educational institutions (including those related to the maintenance of buildings and the purchase of utilities) are assigned to municipal authorities and are carried out at the expense of the budgets of municipalities (clause 1, part 1, article 9).

In connection with the foregoing, in the constituent entities of the Russian Federation and municipalities, it is recommended to adopt a set of regulatory legal acts that determine the procedures for calculating the volume of required financial support not only for the implementation of the main general educational program for preschool education, but also for creating conditions for supervision and care, as well as establishing compensation for part of the parental fee for certain categories of parents (legal representatives). Such normative legal acts should be:

At the level of the subject of the Russian Federation:

Methodology
calculation of cost standards for ensuring state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations

Section 1. General Provisions

1.1. This methodology establishes the procedure for determining the standard costs for the implementation of the main general educational program of preschool education (hereinafter referred to as the Program) based on the principle of standard funding per pupil.

1.2. The cost standard for the implementation of the Program is the guaranteed minimum allowable amount of financial resources per year per one pupil necessary for the implementation of the Program, including:

Labor costs for employees implementing the Program;

Expenses for means of training and education;

Other expenses (with the exception of expenses for the maintenance of buildings and utility expenses incurred from local budgets), including those related to additional professional education of teachers in their field of activity.

1.3. The methodology was developed in accordance with the Budget Code of the Russian Federation, Federal Law No. 273-FZ of December 29, 2012 "On Education in the Russian Federation", Federal Law No. 83-FZ of May 8, 2010 "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions", Federal Law of October 6, 1999 No. 184-FZ "On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation".

1.4. The values ​​of the coefficients and parameters used are determined independently at the level of the subject of the Russian Federation. When determining the coefficients and parameters, the following are taken into account, among other things:

Features of the implementation of preschool educational programs in state and municipal organizations of the subject of the Russian Federation;

Requirements established by the Federal State Educational Standard for the implementation of preschool educational programs;

The requirements of SanPiN 2.4.1.3049-13 regarding the occupancy of groups and the length of stay of children in a preschool educational organization;

Section 2. The procedure for determining the cost standards for the implementation of the main general educational program of preschool education

This section presents two options for determining the standard costs for the implementation of the main general educational program of preschool education, which can be used by public authorities of the constituent entities of the Russian Federation, developed on the basis of various methodological approaches.

Option No. 1 for determining the cost standards for the implementation of the main general educational program of preschool education

2.1. The calculation of the cost standards for the implementation of the Program * is carried out according to the formula:

* - the standard for labor costs and accruals for payments for the remuneration of teachers (of this methodology);

* - the standard of costs for wages and accruals for payments for wages of educational and auxiliary workers (of this methodology);

* - the standard for labor costs and accruals for wage payments for administrative, managerial and service workers participating in the implementation of the Program (of this methodology);

* - the cost standard for ensuring the costs of training and education tools used in the implementation of the Program (of this methodology);

* - cost standard for providing additional vocational education teaching staff implementing the Program (of this methodology).

2.2. Calculation of the standard cost for labor remuneration and accruals for payments for remuneration of pedagogical workers * is carried out according to the formula:

* - the standard for labor costs and accruals for payments for the remuneration of teachers in the calculation of the service for the implementation of the Program in accordance with the Federal State Educational Standard of DO (of this methodology);

*, *, *, *, *, * - differentiating coefficients for calculating the standard of labor costs and accruals for payments for wages of pedagogical workers per one pupil (of this methodology).

2.2.1. The standard for labor costs and accruals for payments for the remuneration of teachers in terms of the service for the implementation of the Program in accordance with the Federal State Educational Standard for Education * is determined by the formula:

* - the estimated need for the number of teaching staff for the provision of services for the implementation of the Program in accordance with the Federal State Educational Standard. Recommended range of values ​​per pupil *;

* - predicted average monthly wage employees of general education of a constituent entity of the Russian Federation for the planned financial period, adjusted for additional payments for special working conditions, rubles / month;

* - coefficient taking into account accruals on wage payments for the planned financial period;

* - coefficient taking into account the costs of organizing additional professional education for teachers. Recommended range of coefficient values ​​per 1 pupil *.

2.2.2. The composition of the differentiating coefficients for calculating the standard of labor costs and accruals for payments for the remuneration of pedagogical workers includes the following coefficients:

* - coefficient taking into account the activity for the qualified correction of shortcomings in the physical and (or) mental development of pupils;

2.3. Calculation of the standard cost for labor remuneration and accruals for payments for remuneration of educational and auxiliary workers * is carried out according to the formula:

* - the standard for labor costs and accruals for wage payments for educational and auxiliary workers in terms of the service for the implementation of the Program in accordance with the Federal State Educational Standard of DO (of this methodology);

*, *, *, *, *, * - differentiating coefficients for calculating the standard of labor costs and accruals for payments for the remuneration of educational support workers (of this methodology).

2.3.1. The standard for labor costs and accruals for wage payments for educational and auxiliary workers in terms of the service for the implementation of the Program in accordance with the Federal State Educational Standard DO * is determined by the formula:

* - predicted ratio of the average wages of educational support staff and teaching staff for the planned financial period. Recommended range of values ​​per pupil *;

* - the estimated need for the number of educational support workers for the provision of services for the implementation of the Program in accordance with the Federal State Educational Standard. Recommended range of values ​​per pupil *;

12 - the number of months in a calendar year;

2.3.2. The composition of the differentiating coefficients for calculating the standard of labor costs and accruals for payments for the remuneration of educational and auxiliary workers includes the following coefficients:

* - coefficient taking into account the increased cost of services for the implementation of the program in rural areas;

* - coefficient taking into account the age of pupils;

* - coefficient taking into account the length of stay of pupils in the group;

* - coefficient taking into account the operating mode of the organization;

* - coefficient taking into account the duration of the organization.

2.4. Calculation of the standard of labor costs and accruals for wage payments of administrative, managerial and service workers participating in the implementation of the Program * is carried out according to the formula:

* - the standard of labor costs and accruals for wage payments of administrative, managerial and service workers involved in the implementation of the Program, based on the provision of services in accordance with the Federal State Educational Standard (of this methodology);

*, *, *, * - differentiating coefficients for calculating the standard of labor costs and accruals for payments for salaries of administrative, managerial and service workers participating in the implementation of the Program (of this methodology).

2.4.1. The standard of labor costs and accruals for wage payments of administrative, managerial and service workers participating in the implementation of the Program, based on the provision of services in accordance with the Federal State Educational Standard, DO* is determined by the formula:

* - the predicted ratio of the average salary of administrative and managerial, as well as service personnel and teaching staff for the planned financial period. Recommended range of values ​​per pupil *;

* - the estimated need for the number of administrative and managerial and service workers involved in the implementation of the Program for the provision of services in accordance with the Federal State Educational Standard. Recommended range of values ​​per pupil *;

* - forecasted average monthly salary of employees of general education of a constituent entity of the Russian Federation for the planned financial period, adjusted for additional payments for special working conditions, rubles / month;

12 - the number of months in a calendar year;

* - coefficient taking into account accruals on wage payments for the planned financial period.

2.4.2. Differentiating coefficients for calculating the standard of labor costs and accruals for payments for salaries of administrative, managerial and service workers participating in the implementation of the Program include the following coefficients:

* - coefficient taking into account the number of groups in the organization;

* - coefficient taking into account the increased cost of services for the implementation of the program in rural areas;

* - coefficient taking into account the age of pupils;

* - coefficient taking into account the activity for the qualified correction of shortcomings in the physical and (or) mental development of pupils.

2.5. The cost standard for ensuring the costs of training and education tools used in the implementation of the Program * is set at 3,000 - 8,000 rubles. per year per one pupil / or as a percentage of the standard cost for the remuneration of teachers.

2.6. The cost standard for providing additional professional education to teachers implementing the program, in terms of paying for the purchased services of additional professional education and expenses related to accommodation, travel and other travel expenses, * is set in accordance with the characteristics of the subject of the Russian Federation in the amount of 500 - 1000 rubles. per year per 1 pupil / or as a percentage of the standard cost for the remuneration of teachers.

Option No. 2 for determining the cost standards for the implementation of the main general educational program of preschool education

2.1. The calculation of the cost standards for the implementation of the main general educational program Nimage is carried out according to the formula:

Nimage = Not + Nco,

Not - the standard of labor costs with accruals of teaching staff; educational support staff; parts of administrative and managerial and service workers;

Nco - cost standard for ensuring the costs of training and education tools used in the implementation of the Program;

2.2. The calculation of the standard of labor costs is carried out by age groups in accordance with the programs being implemented (groups of general developmental, compensatory, health-improving and combined orientation, mixed groups), as well as appreciation coefficients per pupil, based on the following indicators:

the number of pupils in the group;

the length of stay of children in the group during the day;

the average salary of educators and assistant educators according to the remuneration system in force in the region (salary, coefficients of compensation and incentive payments);

workload of educators (number of hours per week);

workload of assistant educators (number of hours per week);

additional payments for work with orphans and persons with developmental disabilities (compensatory and health-improving groups);

the share of expenses for the remuneration of administrative, managerial, auxiliary and service personnel;

the coefficient of bringing the average salary of educators to the average for education in the constituent entity of the Russian Federation.

The share of expenses for the remuneration of administrative, managerial, auxiliary and service personnel is established as a percentage of the total wage fund of the institution. At the same time, it is understood that the costs for this group of personnel should be divided into two services: "implementation of the main general educational programs of preschool education" and "organization of the provision of education, as well as the creation of conditions for the supervision and care of children", division is possible in proportion to the normative labor costs for these services.

2.3. Standards for the cost of education in preschool educational organizations per pupil by type of group (s) and by age of pupils Not are determined by the formula:

G - hours of stay of children in groups (set in accordance with clause 1.3 of SanPiN 2.4.1.3049-13);

d is the number of days the groups work per week;

Zp resp. - the size of the salary of the educator in accordance with the system of remuneration in the region;

By Wed economy - the coefficient of bringing the average salary of educators to the average for education in the subject of the Russian Federation;

ref assist - the average salary of an assistant educator in accordance with the remuneration system in force in the region;

m - estimated occupancy of groups (set in accordance with paragraphs 1.8 - 1.12 of SanPiN 2.4.1.3049-13);

Dsp. - number of hours per wage rate per week: 36 hours;

Dplay assist - number of hours per wage rate per week: 40 hours;

Q - the number of months of operation of preschool organizations per year;

1.302 - coefficient of social tax deductions;

s is the coefficient of increase in the wage fund for additional costs associated with the replacement of employees on vacation for retraining, etc.;

k - the coefficient of appreciation for rural areas;

b - the coefficient of increase in the wage fund for administrative, managerial, educational and auxiliary, junior service personnel;

y - appreciation coefficients by types of groups;

r - regional additional coefficients (in accordance with the norms of regional legislation).

The paragraphs are numbered according to the source.

2.5. The cost standard for providing expenses for the means of training and education used in the implementation of the Program * is set in absolute terms in rubles or as a percentage of the standard cost for the remuneration of teaching staff.

On the basis of the developed cost standards at the level of the constituent entity of the Russian Federation, a calculation of the total amount of subventions provided to local budgets for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations is being developed. The following methods can be used to determine the appropriate amounts of subventions:

Methodology
calculation of the total amount of subventions provided to local budgets for the exercise of state powers to ensure state guarantees for the realization of the rights of citizens to receive public and free preschool education in municipal preschool educational organizations

Option No. 1 of calculating the total amount of the subvention

1. The total (annual) volume of the subvention transferred to the local government for the exercise of state powers to ensure state guarantees for the exercise of the rights to receive public and free preschool education in municipal preschool educational organizations for the corresponding financial year is determined by the formula:

S - the amount of the subvention required by the municipality for the exercise of state powers to ensure state guarantees for the exercise of the rights to receive public and free preschool education in municipal preschool educational organizations for the corresponding financial year;

i - the serial number of the service provided in the municipality, determined by the following features of the implementation of the Program in accordance with the GEF DO:

The age of pupils;

The focus of the groups;

The presence of pupils restrictions for health reasons;

Length of stay of children in the group per day;

Working hours of the organization (days a week; months a year);

The number of groups in a preschool educational organization;

The type of locality in which the preschool educational organization is located;

* - the number of pupils in the municipality receiving in the relevant financial year i service for the implementation of the Program in the municipal preschool educational organization of the corresponding municipality;

* - standard costs for the implementation of the Program within the i-th service, determined for the respective municipality in accordance with the "calculation of cost standards for ensuring state guarantees for the exercise of rights to receive public and free preschool education in municipal preschool educational organizations" for the corresponding financial year.

Option No. 2 for calculating the total amount of the subvention

The total (annual) amount of the subvention transferred to the local government for the exercise of state powers to ensure state guarantees for the exercise of the rights to receive public and free preschool education in municipal preschool educational organizations for the corresponding financial year is determined by the formula:

* - the amount of the subvention required by the municipality for the exercise of state powers to ensure state guarantees for the exercise of the rights to receive public and free preschool education in municipal preschool educational organizations for the corresponding financial year;

N - Nimage;

*, *, *, *, * - standard costs for the implementation of the main general educational program of preschool education in i-th services determined for the financial year in groups of a general developmental, compensatory, health-improving and combined orientation, mixed groups in urban and rural areas, taking into account the time spent by the pupil in a preschool educational organization;

*, *, *, *, * - the average annual number of pupils predicted for the corresponding financial year in groups of general developmental, compensatory, health-improving and combined orientation, mixed groups in urban and rural areas;

n is the number of age groups.

III. Approaches to the establishment of financial support standards for the organization of the provision of public and free preschool education in basic general education programs in state (municipal) educational institutions, as well as the creation of conditions for the implementation of supervision and care for children, the maintenance of children in state (municipal) educational institutions

The organization of the provision of public and free preschool education, as well as the creation of conditions for the supervision and care of children, the maintenance of children are assigned to the powers of the founder of a preschool educational organization. For the base for calculating the cost standards for the provision of services to ensure the organization of the provision of public and free preschool education in basic general education programs in state (municipal) educational organizations, as well as the creation of conditions for the supervision and care of children, the maintenance of children in state (municipal) educational organizations the standard of costs for remuneration of employees providing the provision of these services, established by a regional or municipal regulatory legal act, should be adopted. The standards for the financial provision of services should also take into account the costs of utilities consumed by the educational organization, as well as the remuneration of workers who ensure the functioning of heating systems, the delivery and storage of the necessary teaching aids, food preparation (stokers, stokers, boiler room operators, cooks, drivers, loaders , storekeepers, auxiliary workers, plumbers, etc.). It is recommended to use the following model methodology to determine the standard cost for the provision of services for the implementation of the Program and the creation of conditions for the implementation of supervision and care:

Methodology
calculation of cost standards for the provision of services to ensure the organization of the provision of public and free preschool education for basic general education programs in state (municipal) educational organizations, as well as the creation of conditions for the implementation of childcare and care, the maintenance of children in state (municipal) educational organizations

1. The methodology for calculating the cost standards for the provision of services to ensure the organization of the provision of public and free preschool education in basic general education programs in state (municipal) educational organizations, as well as the creation of conditions for the supervision and care of children, the maintenance of children in state (municipal) educational institutions organizations is recommended for use by the founder of a preschool educational organization when developing a methodology for calculating cost standards used in determining the amount of financial support for the implementation of the state (municipal) assignment for the provision of services.

2. Normative costs for the provision of services - a guaranteed minimum allowable amount of financial resources per year per one pupil, necessary to ensure the implementation by the organization of a service to ensure the organization of the provision of public and free preschool education in basic general education programs in state (municipal) educational organizations, and also the creation of conditions for the implementation of supervision and care for children, the maintenance of children in municipal educational organizations. These standards include:

Labor costs for employees who ensure the organization of the provision of public and free preschool education in basic general education programs and create conditions for supervision and care;

Expenses for the purchase of utilities consumed in the process of providing public and free pre-school education in basic general education programs and creating conditions for supervision and care;

Expenses for the maintenance of buildings and structures of a preschool educational organization.

3. The calculation of the cost standards for the provision of services for the implementation of the Program and the creation of conditions for supervision and care * is carried out according to the formula:

* - the cost standard for remuneration of employees who ensure the organization of the provision of public and free preschool education in basic general education programs and create conditions for supervision and care, determined by the founder in accordance with:

Orientation of groups (including for groups of correctional, combined and improving orientations);

The mode of stay of children in the group (number of hours of stay per day);

The age of pupils

Other features of the conditions created for the supervision and care of children.

* - cost standard for the purchase of utilities. The procedure for determining the cost standard for the purchase of utilities is established by the founder of the organization and takes into account the peculiarities of the consumption of utilities in the implementation of various Programs and the creation of conditions for the supervision and care of children studying under them in educational organizations, depending on:

Orientation of groups (including for groups of correctional, combined and improving orientations);

The mode of stay of children in the group (number of hours of stay per day);

The age of pupils;

Other features of the Program implementation.

* - the cost standard for the maintenance of buildings and structures of a preschool educational organization is established on the basis of an analysis of the data of concluded contracts.

IV. Approaches to the development of the procedure for financial provision of services for the supervision and care of children

To determine the sufficiency of funds for the provision of childcare and care services, the calculated cost standards should cover the costs associated with:

With the purchase of food;

With the purchase of consumables used to ensure that pupils comply with the daily routine and personal hygiene.

To calculate the indicated cost standards, the following model technique can be used:

Methodology
calculation of cost standards for childcare and child care in educational institutions

1. The methodology for calculating the cost standards for looking after and caring for children in preschool educational organizations is recommended for use at the regional and municipal levels when developing regulatory legal acts that determine the amount of fees charged from parents (legal representatives) for looking after and caring for children in educational organizations , as well as when calculating the corresponding cost standard, which determines the amount of compensation for the expenses of an educational organization for the provision of care and supervision services, for categories of children from whom parental fees are not charged.

2. Expenses for the provision of services for the care and care of children - the amount of financial resources per year per one pupil, necessary for the provision of services for the care and care of children, carried out by an educational organization, including:

Expenses for the purchase of food;

Other expenses associated with the purchase of consumables used to ensure that pupils comply with the daily routine and personal hygiene.

3. Calculation of costs for the provision of childcare services, *, is carried out according to the formula:

* - cost standard for the purchase of food (of this methodology);

* - the cost standard for other expenses related to the purchase of consumables used to ensure that pupils comply with the daily routine and personal hygiene (of this methodology).

3.1. Standard costs for the purchase of food (N_pp) are made up of the cost of a daily food ration for one child in accordance with the established norms of SanPiN (Appendices 10, 11 to SanPiN 2.4.1.3049-13), taking into account seasonality and for each category of eaters. The daily menu is compiled on the basis of the recommended set of food products, taking into account the calorie content for children of different ages and mode of stay. The calculation of the standard costs for the purchase of food is made according to the formula:

* - the cost standard for the purchase of food products in the provision of basic services for the care and care of children (of this methodology);

*, *, *, * - differentiating coefficients that take into account differences in the diet for individual categories of children, including differences in the market value of consumed products (of this methodology).

3.1.1. The cost standard for the purchase of food products in the provision of basic childcare services * is determined by the formula:

* - the average market cost of purchasing a unit of the i-th product from the children's diet, rubles;

* - daily volume of consumption of the i-th product in the diet of children, units;

D - the planned number of days one child visits an educational organization that operates 5 days a week, 10 months a year, for the planned financial year.

3.1.2. The differentiating coefficients for calculating the standard cost for the purchase of food products include the following coefficients:

* - coefficient taking into account the age of pupils;

* - coefficient taking into account the operating mode of the organization;

* - coefficient taking into account the duration of the organization;

* - coefficient taking into account the mode of stay of pupils.

3.2. The cost standard for other expenses related to the purchase of consumables used to ensure that pupils comply with the daily routine and personal hygiene (Npr) is set in kind for a year or as a percentage of the standard cost for remuneration of employees involved in the provision of services for look after and care.

*(1) As a founder educational organizations for the purposes of these recommendations, we mean state authorities of the constituent entities of the Russian Federation, local governments of municipal districts and urban districts in the field of education, private organizations and individual entrepreneurs implementing educational programs for preschool education

*(2) This methodology also applies to private organizations and individual entrepreneurs implementing educational programs for preschool education.

*(4) The service for the implementation of the Program in accordance with the Federal State Educational Standard is understood as a service for the education and upbringing of children over the age of 5 years in general developmental groups with a 12-hour stay, working 5 days a week, 10 months a year, in an urban area , in organizations with six groups.

*(5) Including for work in rural areas, correctional groups, taking into account regional coefficients and northern allowances, if such allowances are established.

*(6) Including labor costs for additional vocational education services and costs associated with interruption educational activities teacher for the duration of their training.

*(7) When setting the coefficients, among other things, the Decree of the Ministry of Labor of Russia dated April 21, 1993 No. 88 "On approval of the Standards for determining the number of personnel employed in servicing preschool institutions (nurseries, nursery-kindergartens, kindergartens)", a resolution of the Main State Sanitary Doctor of the Russian Federation dated May 15, 2013 No. 26 "On approval of SanPiN 2.4.1.3049-13" Sanitary and epidemiological requirements for the device, content and organization of the working hours of preschool educational organizations ".

*(8) Taking into account the differentiation of wages for certain categories of administrative and managerial and service workers.

*(9) Established in accordance with clause 2.3.2. Decree of the Ministry of Labor of the Russian Federation of April 21, 1993 No. 88 "On the approval of standards for determining the number of personnel engaged in servicing preschool institutions (nursery, nursery gardens, kindergartens)".

There appears to be a typo in the previous paragraph. This refers to clause 2.3.2 of the Regulations for determining the number of personnel employed in servicing preschool institutions (nursery, nursery gardens, kindergartens), approved. Decree of the Ministry of Labor of the Russian Federation of April 21, 1993 N 88

*(10) In accordance with the letter of the Ministry of Education and Science of the Russian Federation of December 1, 2008 No. 03-2782, labor costs should be calculated taking into account payment for replacements, sick leaves, and other payments.

*(11) See annexes to these Guidelines.

*(12) In the case of the provision of services by private organizations and individual entrepreneurs, a local act must be approved.

*(13) It is determined taking into account the assessment of the number of days of absence by children for various reasons.

*(14) The value of the cost standard is determined at the level of the subject of the Russian Federation and / or municipal district(urban district) based on the analysis of the cost structure of preschool educational organizations.

Application
to implementation
powers of public authorities of subjects
Russian Federation for financial support
provision of state and municipal
services in the field of preschool education

Compound
differentiating coefficients for calculating the standard of labor costs and accruals for payments for the remuneration of teachers

0,45-0,65
0,7-0,95
1.0
1,1-1,3
1.0
1,1-1,2
1,2-1,5
2,2-3,0
2,6-3,8
4,0-6,0
4,0-6,0
4,0-6,0 for children with autism
4,0-6,0
4,0-6,0

Compound
differentiating coefficients for calculating the standard of costs for labor remuneration and accruals for payments for remuneration of educational and auxiliary workers

Coefficient taking into account the duration of stay of pupils in the group (recommended range of coefficient values ​​per pupil)
0,5-0,7 for pupils attending short stay groups (up to 5 hours)
0,75-0,95 for pupils attending groups of a shortened day of stay (from 8 to 10 hours)
1,0 for pupils attending full-day groups (from 10.5 to 12 hours)
1,1-1,3 for pupils attending extended day groups (from 13 to 14 hours) and round-the-clock stay groups
The coefficient that takes into account the activity for the qualified correction of deficiencies in the physical and (or) mental development of pupils (recommended range of coefficient values ​​per one pupil)
1,0 for children in general developmental groups
1,1-1,2 for children in groups with a combined orientation
1,2-1,5 for children in health-improving groups
2,2-3,0 for children with severe speech disorders, for visually impaired children, for children with amblyopia, strabismus, for children with mental retardation, for children with mild mental retardation
2,6-3,8 for deaf children, for blind children
4,0-6,0 for hearing impaired children, for children with disorders of the musculoskeletal system
4,0-6,0 for children with moderate and severe mental retardation
4,0-6,0 for children with autism
4,0-6,0 for children with a complex defect (having a combination of 2 or more deficiencies in physical and (or) mental development)
1,5-2,0 for children with other handicapped health

Compound
differentiating coefficients for calculating the standard of labor costs and accruals for wage payments of administrative, managerial and service workers participating in the implementation of the Program

Coefficient taking into account the number of groups in the organization (recommended range of coefficient values ​​per pupil)
2,1-3,1 for pupils attending organizations with one group
1,2-1,8 for pupils attending organizations with two groups
1,0-1,2 for pupils visiting organizations with 3-4 groups
1,0 for pupils visiting organizations with 5-7 groups
0,6-0,9 for pupils visiting organizations with 8-11 groups
0,5-0,8 for pupils attending organizations with 12 or more groups
The coefficient that takes into account the activity for the qualified correction of deficiencies in the physical and (or) mental development of pupils (recommended range of coefficient values ​​per one pupil)
1,0 for children in general developmental groups
1,1-1,2 for children in groups with a combined orientation
1,2-1,5 for children in health-improving groups
2,2-3,0 for children with severe speech disorders, for visually impaired children, for children with amblyopia, strabismus, for children with mental retardation, for children with mild mental retardation
2,6-3,8 for deaf children, for blind children
4,0 -6,0 for hearing impaired children, for children with disorders of the musculoskeletal system
4,0-6,0 for children with moderate and severe mental retardation
4,0-6,0 for children with autism
4,0-6,0 for children with a complex defect (having a combination of 2 or more deficiencies in physical and (or) mental development)
1,5-2,0 for children with other disabilities

Compound
differentiating coefficients for calculating the standard of labor costs and accruals on payments for wages of employees involved in the provision of services for supervision and care

Compound
differentiating coefficients for calculating the standard cost for the purchase of food

Table 1

Appreciation coefficients by types of groups

______________________________

* When setting the coefficients, the recommendations of the Decree of the Ministry of Labor of Russia dated April 21, 1993 No. 88 "On approval of the Standards for determining the number of personnel engaged in servicing preschool institutions (nursery, nursery-kindergartens, kindergartens)", resolution of the Main State Sanitary Doctor of the Russian Federation dated May 15, 2013 No. 26 "On approval of SanPiN 2.4.1.3049-13" Sanitary and epidemiological requirements for the device, content and organization of the operating mode of preschool educational organizations "

Document overview

According to the new Law on Education, state authorities of the regions establish cost standards for the provision of state and municipal services in the field of preschool education.

The procedure for the formation, maintenance and approval of departmental lists of such services is determined by the highest executive authorities of the constituent entities of the Russian Federation, local administrations of municipalities. The requirements established by the Government of the Russian Federation are taken into account.

With regard to preschool education, the Law contains norms that make it possible to single out services that may be included in the list. It is about ensuring the rights to receive accessible and free education, on creating conditions for looking after and caring for children, for their maintenance, etc.

From January 1, 2014, a new distribution of powers will come into effect. At the expense of the subject, preschool educational programs are implemented in municipal institutions by providing subventions to local budgets. Includes expenses for wages, for the purchase of teaching aids, teaching aids, toys. Other costs, including the maintenance of buildings and payment of utilities, are covered from the budgets of municipalities.

Thus, it is necessary to develop a set of regulatory legal acts that determine the amount of financial support not only for the implementation of the main general education program, but also for creating conditions for supervision and care, as well as establishing compensation for a part of the parental fee for certain categories of persons.

The types of acts are listed. At the regional level - a methodology for calculating the cost standards for ensuring the realization of the rights to public and free preschool education in municipal organizations; methodology for calculating subventions provided to local budgets; the procedure for establishing the average amount of parental fees for childcare and care; procedure for applying for reimbursement of part of the fee. The types of acts developed at the level of the founder are determined. Among them is the procedure for establishing the categories of parents who are exempt from paying for care and maintenance services or for whom the corresponding amount is reduced.

Approaches to the establishment and methodology for calculating the standards for financial support for the implementation of the rights to public and free preschool education in municipal organizations are given.

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.

Payroll expenses. 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 expenses for keeping the premises clean, current repairs, heating, lighting, sewerage, water supply, laundry, etc. The expenses for 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 extrabudgetary funds in order to ensure the continuous development of the institution and the self-improvement of teachers and create extrabudgetary 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 department of education 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).

The concept of "network of preschool educational institutions" (DOE) can be defined as "a set of interacting equal status preschool educational institutions various kinds". 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 providing, for example, a short stay of children preschool age who do not attend kindergartens under the supervision of teachers.

Model regulation on preschool educational institution establishes the following types of preschool educational institutions:

Kindergarten;

development of pupils (intellectual, artistic - aesthetic, physical, etc.):

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

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

a kindergarten of a combined type (a composition of a combined kindergarten may include general developmental, compensatory and recreational groups in various combinations);

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

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

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

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

Thus, the current legislation establishes:

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

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

The proposed equity normative financing of the PEI is carried out as follows.

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

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

Financing of expenses for the maintenance of the material base is carried out by the owner. If the preschool institution is owned by the municipality, then the necessary amount of costs is provided at the expense of the budget of the relevant local governments.

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

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

Local budget - on a regulatory basis;

Parental fee, part of which may be reimbursed by the municipality to parents in the form of social assistance.

The above sources are differentiated:

By type of costs;

Methods or mechanisms for bringing the resources of the preschool educational institution.

The considered model of equity normative multi-channel financing is built taking into account the leading principles, which can be formulated as follows:

Recognition of the need to finance educational services in the framework of the implementation of the main state educational programs of preschool education at the expense of the consolidated budget of the constituent entity of the Russian Federation;

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

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

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

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

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

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

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

The main element that drives this mechanism is the funding standards.

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

211 - Wages (wages according to the UTS of all employees of the preschool educational institution, taking into account the tariff and over-tariff fund, severance pay);

212 - Other payments (methodological literature, compensation for benefits for keeping children in a preschool educational institution, business trips and business trips, advanced training of teachers);

221 - Payment for communication services;

226 - Other services;

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

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

211 - Salary;

213 - Accruals for wages;

223 - Utilities;

225 - Property maintenance services;

290 - Other expenses;

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

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

Social services at the expense of the local budget:

222 - Transportation costs;

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

Social services at the expense of parents:

222 - Transportation costs;

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

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

This procedure for the formation of appropriations is standard in the conditions of treasury budget execution, since 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 concern 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 the subject of the Russian Federation), educational services are financed in the amount of the state educational standard regardless organizational form PEI (state, municipal institution, autonomous institution, non-governmental institution, autonomous non-profit organization, etc.), type and type of institution.

Public authorities, planning the budget for the next period, determine the regulatory need for funds to finance the implementation of preschool educational programs. These funds are legally assigned to the municipalities for preschool educational institutions through the volume of subventions. These funds are brought to institutions by municipalities on the basis of a competition. All institutions that implement preschool education programs and have a license, regardless of their affiliation, participate in this scheme.

2) The municipality shall finance social services jointly with the parents.

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

The expenses of parents are subsidized at the expense of municipalities, using the application procedure and the system of targeted social assistance, as well as targeted funding from the local budget on the basis of social programs.

4) Financing of the costs of maintaining the material base is carried out by the balance holder (owner). If the preschool educational institution is on the balance sheet of the municipality, then the necessary amount of costs is provided at the expense of the budget of the relevant local governments.

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

So, the DOE financing mechanism provides for:

The activity of the preschool educational institution is financed by its founder in accordance with the agreement between them;

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

The state authorities of the constituent entities of the Russian Federation, within their own funds, establish standards that determine the minimum costs for financing the implementation of the educational program of preschool education, including the costs of remuneration of employees of preschool educational institutions, the purchase of educational equipment, benefits;

The norm of financing the subject of the federation is used in the calculation of subventions and subsidies to local budgets;

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

At the expense of the founder's funds, the expenses for the development and maintenance of the material base are paid;

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

Parents' expenses can be subsidized at the expense of municipalities on a targeted basis, depending on the material well-being of the family;

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

The introduced mechanism meets the following requirements:

transparency of financial flows;

the targeted nature of the financing, it is not the costs of the institution as an element of the network that are financed, but the educational service;

normative method of planning and execution of the budget;

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

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

financial and economic independence of the preschool educational institution.

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

Table 1.1

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

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

Expenses for pre-school education;

Expenses for general education;

Expenses for initial vocational education.

Local budget expenditures for children preschool institutions included in the cost of preschool education.

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

In 2015, the most capacious items of functional expenditures of the Kazan city budget were expenditures on: general education (59.7%), preschool education (32.8%), healthcare and social policy.

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

Currently, the city budget costs for the maintenance of a child in a kindergarten per month amount to 80 percent (this includes the costs of payroll, utilities, food, medicines, household expenses, transport, rent, and current repairs). The parental fee is 20 percent of the total costs.

Children's preschool institutions are organized by educational authorities, enterprises, economic organizations and institutions. Regardless of who is in charge of them, the educational authorities carry out their methodological guidance. The most common are kindergartens with 9- and 11-hour stays for children, but there are kindergartens with 12- and 24-hour stays for children.

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

Personnel training is carried out by vocational lyceums, specialized secondary educational establishments and higher education 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 per child in children's institution, the main indicator in planning is the number of children in kindergartens.

“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 July 10, 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 September 12, 2008 N 666 (hereinafter referred to as the Model Regulation). At the level of constituent entities of the Russian Federation, legislative and regulatory acts are adopted that regulate 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 preschool children, the protection and strengthening of their physical and mental health, the development of individual abilities and the necessary correction of developmental disorders of these children to help the family, network of preschool educational institutions. 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 the general rules established by civil law should be observed.

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 (the 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 clause 18 of the Model Regulations, the right to conduct educational activities and receive 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-scale 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 unite 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, vitamin composition, 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.

Expenses for the purchase of toys and methodological material (including literature and visual aids) are not actually standardized, but are limited to the total amount 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 that implement 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 - 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 accounts of the analytical accounting of account 010000000 “Non-financial assets”, the corresponding accounts of the analytical accounting of account 020000000 “Financial assets”, the corresponding accounts of the analytical accounting of account 030000000 “Liabilities” to the debit of the account relevant accounts of analytical accounting of 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 the receipts of parental fees, the use of the second scheme seems to be the most correct, that is, keeping records in the preschool educational institution 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 10.07.1992 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:

The wages of employees depending on the qualifications of the employee, the 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 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. The 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 in budget accounting, the following entries can be made:

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 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 the provision of 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, sewerage 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, accredited in the prescribed manner for the right to carry out studies of the quality of drinking water, has issued a conclusion on recognizing the water as not complying with 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 a preschool educational institution rents premises to provide 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: medical 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 back-testing;

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 stacking 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 education 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 increase in expenses taken into account when determining the size of the parental fee, the full cost of fixed assets may not be attributed 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 budget 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 10.07.1992 N 3266-1 do not apply (for example, in cases where preschool educational institutions implement an additional preschool education program), the posting is made for the entire amount of the cost of services distributed among payers of parental fees.

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 PEI income 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.


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