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.
The model regulation on a preschool educational institution establishes the following types of preschool educational institutions:
Kindergarten;
development of pupils (intellectual, artistic - aesthetic, physical, etc.):
a compensatory type kindergarten with the priority implementation of a qualified correction of deviations in the physical and mental development of pupils;
kindergarten supervision and rehabilitation with priority implementation of sanitary-hygienic, preventive and health-improving measures and procedures;
a kindergarten of a combined type (a composition of a combined kindergarten may include general developmental, compensatory and recreational groups in various combinations);
child development center - kindergarten with 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 under the jurisdiction of the subjects 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 educational institution per one student, pupil, as well as 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 expenditures of budgets of all levels of the budget system of the Russian Federation is based on unified methodological foundations, standards for the minimum budgetary security of financial costs for the provision of public services established by the Government of the Russian Federation.
Thus, the current legislation establishes:
Regulatory Approach to Institutional Financing general education;
Shared method of financing educational institutions, including preschool educational institutions (the municipality finances the costs of maintaining property, the subject of the Russian Federation finances the costs of implementing general education programs in the form of a subvention).
The proposed equity normative financing of the PEI is carried out as follows.
The state authorities of the constituent entities of the Russian Federation, planning the budget for the next period, determine the regulatory need for funds to finance the implementation of educational services of preschool educational institutions. These funds are legally assigned to municipalities for preschool educational institutions through the volume of subventions and subsidies. They are communicated to institutions by municipalities on a regulatory basis. It is possible to finance a preschool educational institution by a constituent entity of the Russian Federation as a co-founder.
The municipality allocates funds for financing social services together with parents, using a system of targeted social assistance, as well as targeted funding from the local or regional budget within the framework of social programs of the area.
Financing of expenses for the maintenance of the material base is carried out by the owner. If the preschool institution is owned by the municipality, then the necessary amount of costs is provided at the expense of the budget of the relevant authorities local government.
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 basic state educational programs preschool education due to the possibilities 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 ( methodical 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, stationery, spare parts for equipment).
211 - Salary;
213 - Accruals for wages;
223 - Utilities;
225 - Property maintenance services;
290 - Other expenses;
340 - Increase in the cost of inventories (partial purchase of food, expenses for the purchase of medicines, other consumables and items).
Local governments have the right to provide additional funding to preschool educational institutions in accordance with their decisions and regulations.
Social services at the expense of the local budget:
222 - Transportation costs;
310 - Increase in the cost of fixed assets (acquisition of soft inventory, equipment);
Social services at the expense of parents:
222 - Transportation costs;
310 - Increase in the cost of fixed assets (acquisition of soft inventory, equipment);
340 - Increase in the cost of inventories (food, etc.).
This procedure for the formation of appropriations is standard in the conditions of treasury budget execution, as it provides for the possibility of separate accounting in spending funds by item of expenditure.
An analysis of the directions of expenses of the PEI indicates that it is necessary to establish a set of standards, including:
The standard for financing a preschool educational institution of a constituent entity of the Russian Federation for the implementation of educational services provided by a preschool educational institution;
Local standard for the maintenance and development of the material and technical base of preschool educational institutions;
The procedure for calculating local costs for financing preschool educational institutions;
The procedure for calculating and collecting payment from parents for social services provided by preschool educational institutions.
Part 2 of Article 43 of the Constitution of the Russian Federation guarantees the general availability and free of charge of preschool education in state or municipal educational institutions, however, neither the Law on Education nor the Constitution of the Russian Federation provides for the free maintenance of children in preschool educational institutions. That is, public financial obligations apply to educational services and do not relate to childcare and childcare services (social services). For the maintenance of children in state and municipal educational institutions that implement educational program pre-school education, are the obligations of the municipal authorities and parents.
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 of the organizational DOW forms(state, municipal institution, autonomous institution, non-governmental institution, autonomous non-profit organization, etc.), type and type of institution.
Public authorities, planning the budget for the next period, determine the regulatory need for funds to finance the implementation of preschool educational programs. These funds are legally assigned to the municipalities for preschool educational institutions through the volume of subventions. These funds are brought to institutions by municipalities on the basis of a competition. All institutions that implement preschool education programs and have a license, regardless of their affiliation, participate in this scheme.
2) The municipality shall finance social services jointly with the parents.
3) Parents pay for social services (in an amount not exceeding 20% of the total cost of keeping a child in preschool), as well as additional educational services that go beyond the state educational standard.
The expenses of parents are subsidized at the expense of municipalities, using the application procedure and the system of targeted social assistance, as well as targeted funding from the local budget on the basis of social programs.
4) Financing of the costs of maintaining the material base is carried out by the balance holder (owner). If the preschool educational institution is on the balance sheet of the municipality, then the necessary amount of costs is provided at the expense of the budget of the relevant local governments.
5) Financing of the preschool educational institution is planned and organized by the founder on the basis of per capita financing standards.
So, the DOE financing mechanism provides for:
The activity of the preschool educational institution is financed by its founder in accordance with the agreement between them;
Financing of the preschool educational institution is carried out on the basis of the standards of the subject of the federation and local standards, determined per one pupil for each type, type and category of preschool educational institutions;
The state authorities of the constituent entities of the Russian Federation, within their own funds, establish standards that determine the minimum costs for financing the implementation of the educational program of preschool education, including the costs of remuneration of employees of preschool educational institutions, the purchase of educational equipment, benefits;
The norm of financing the subject of the federation is used in the calculation of subventions and subsidies to local budgets;
Local governments, within their own funds, establish local funding standards by applying increasing local coefficients to regional standards, as well as setting an additional amount of costs for subsidizing parental fees for social services, finance the maintenance and development of the material base of preschool educational institutions;
At the expense of the founder's funds, the expenses for the development and maintenance of the material base are paid;
Parents pay for social services (in an amount not exceeding 20% of the total cost of keeping a child in preschool), as well as additional educational services that go beyond the state educational standard;
Parents' expenses can be subsidized at the expense of municipalities on a targeted basis, depending on the material well-being of the family;
Financing of preschool educational institutions is planned and organized on a regulatory basis.
The introduced mechanism meets the following requirements:
transparency of financial flows;
the targeted nature of the financing, it is not the costs of the institution as an element of the network that are financed, but the educational service;
normative method of planning and execution of the budget;
reasonable differentiated payment by parents for preschool services, as one of the elements of increasing accessibility;
the ability to control the targeted passage and use of funds;
financial and economic independence of the preschool educational institution.
In table 1.1, we consider the composition of the expenditure side of the budget of Kazan for 2012-2015. for education.
Table 1.1
Budget expenditures of the city of Kazan in 2013-2015, thousand rubles
Table 1.1 shows that the Kazan city budget expenditures on education include:
Expenses for pre-school education;
Expenses for general education;
Expenses for initial vocational education.
Expenditures of the local budget for preschool institutions are included in the cost of preschool education.
An analysis of the data in Table 1.1 indicates a significant decrease in the total amount of spending on education in 2015 compared to 2013-2014.
In 2015, the most capacious items of functional expenditures of the Kazan city budget were expenditures on: general education (59.7%), preschool education (32.8%), healthcare and social policy.
Kazan budget expenditures for financing preschool institutions in 2015 amounted to 1353.2 billion rubles, or 27.3% of the total expenditures, which is 2909.8 billion rubles. less than in 2014, and by 28277.8 billion rubles. less than in 2013.
At present, the costs of the city budget for the maintenance of a child in kindergarten per month is 80 percent (this includes the cost of payroll, utilities, food, medicines, household expenses, transport, rent, maintenance). The parental fee is 20 percent of the total expenses.
Preschool institutions are organized by educational authorities, enterprises, economic organizations and institutions. Regardless of who is in charge of them, the educational authorities carry out their methodological guidance. The most common are kindergartens with 9- and 11-hour stays for children, but there are kindergartens with 12- and 24-hour stays for children.
Scientific and technological progress, the tasks of increasing the efficiency of production and the country's entry into market relations require a constant increase in knowledge and the general culture of personnel.
Personnel training is carried out by vocational lyceums, secondary specialized educational institutions and higher educational institutions.
An increasingly important place is currently occupied by the system of retraining of personnel, based on the requirements of a market economy.
Thus, preschool institutions are organized by educational authorities, enterprises, economic organizations and institutions. Regardless of who is in charge of them, the educational authorities carry out their methodological guidance. The most common are kindergartens with 9- and 11-hour stays for children, but there are kindergartens with 12- and 24-hour stays for children.
Expenses for maintaining kindergartens depend on the average annual number of children, the number of groups and hours of stay of one child in a children's institution, the main indicator in planning is the number of children in kindergartens.
Composition of expenditures on education and sources of their financing.
Expenditures on education act as part of the costs necessary for the reproduction work 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 (expenses for the maintenance of nurseries, nurseries, kindergartens, kindergartens, preschool centers for the development of the child in all areas, their activities structural divisions, as well as the cost of financing departmental preschool institutions in accordance with the law);
2) general education (expenses for the maintenance 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 (costs for the maintenance of secondary specialized educational institutions(technical schools, schools, colleges), Olympic reserve schools, higher colleges, as well as structural units of higher educational institutions, which provide secondary specialized education);
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;
and) government programs in the field of education.
The main sources of funding for education are funds state budget.
An important place in financing the costs of maintaining educational institutions is occupied by income received from the provision of paid educational services, scientific activity, as well as funds of organizations that come 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
Estimate - 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.
Estimated costs should be determined on the basis of the actual need for funds, taking into account the implementation of a strict economy regime and the efficient use of material and monetary resources.
In order to timely organize work on the preparation of cost estimates, the ministries, other government bodies, departments and departments of the regional city executive committees, guided by the instructions of the Ministry of Finance on the procedure and timing for developing a draft budget for the coming financial year:
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 volumes of appropriations 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, broken down quarterly, is submitted budget 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 the Russian Federation", the Department public policy in the field of general education, the Ministry of Education and Science of Russia directs 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.
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 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, fixing the new distribution of powers of state authorities of the constituent entities of the Russian Federation and local self-government of municipal districts and urban districts to ensure state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations and other educational organizations and the organization of its provision. In accordance with the specified distribution of powers, the budget of the constituent entity of the Russian Federation provides financial support for the implementation of preschool general education programs in municipal educational institutions by providing subventions to local budgets, including labor costs, the purchase of textbooks and teaching aids, teaching aids, games, toys (with the exception of expenses for the maintenance of buildings and payment for utilities), in accordance with the standards determined by the state authorities of the constituent entities of the Russian Federation (clause 3, part 1, article 8). Other expenses for the organization of the provision of preschool education in municipal educational institutions (including in terms of expenses for 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 volumes of required financial support, not only for the implementation of the main general education program preschool education, but also the creation of conditions for supervision and care, as well as the establishment of 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 general principles organizations of legislative (representative) and executive bodies of state power of the constituent entities 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 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 *;
* - 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;
* - 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 countryside;
* - 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 one 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 remuneration of teaching staff.
Based on the developed cost standards at the level of the subject of the Russian Federation, a calculation of the total amount of subventions provided to local budgets for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations is being developed. The following methods can be used to determine the appropriate amounts of subventions:
Methodology
calculation of the total amount of subventions provided to local budgets for the exercise of state powers to ensure state guarantees for the realization of the rights of citizens to receive public and free preschool education in municipal preschool educational organizations
Option No. 1 of calculating the total amount of the subvention
1. The total (annual) volume of the subvention transferred to the local government for the exercise of state powers to ensure state guarantees for the exercise of the rights to receive public and free preschool education in municipal preschool educational organizations for the corresponding financial year is determined by the formula:
S - the amount of the subvention required by the municipality for the exercise of state powers to ensure state guarantees for the exercise of the rights to receive public and free preschool education in municipal preschool educational organizations for the corresponding financial year;
i - the serial number of the service provided in the municipality, determined by the following features of the implementation of the Program in accordance with the GEF DO:
The age of pupils;
The focus of the groups;
The presence of pupils restrictions for health reasons;
Length of stay of children in the group per day;
Working hours of the organization (days a week; months a year);
The number of groups in a preschool educational organization;
The type of locality in which the preschool educational organization is located;
* - the number of pupils in the municipality receiving in the corresponding financial year i-th service on the implementation of the Program in the municipal preschool educational organization of the corresponding municipality;
* - standard costs for the implementation of the Program in i-th services defined for the relevant 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 within the i-th service, determined for the financial year in groups of general developmental, compensatory, health-improving and combined orientation, mixed groups in urban and rural areas, taking into account time spent by the pupil in a preschool educational organization;
*, *, *, *, * - the average annual number of pupils predicted for the corresponding financial year in groups of general developmental, compensatory, health-improving and combined orientation, mixed groups in urban and rural areas;
n is the number of age groups.
III. Approaches to the establishment of financial support standards for the organization of the provision of public and free preschool education in basic general education programs in state (municipal) educational organizations, as well as the creation of conditions for the implementation of supervision and care for children, the maintenance of children in state (municipal) educational organizations
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 implementation of childcare and care, maintenance of children in state (municipal) educational organizations the standard of costs for the remuneration of employees providing the provision of these services, established by the regional or municipal regulatory legal act. 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 supervision and care for children, the maintenance of children in state (municipal) educational organizations
1. The methodology for calculating the cost standards for the provision of services to ensure the organization of the provision of public and free preschool education in basic general education programs in state (municipal) educational organizations, as well as the creation of conditions for the supervision and care of children, the maintenance of children in state (municipal) educational institutions organizations is recommended for use by the founder of a preschool educational organization when developing a methodology for calculating cost standards used in determining the amount of financial support for the implementation of the state (municipal) task for the provision of services.
2. Normative costs for the provision of services - a guaranteed minimum allowable amount of financial resources per year per one pupil, necessary to ensure the implementation by the organization of services to ensure the organization of the provision of public and free preschool education in basic general education programs in state (municipal) educational organizations, and also the creation of conditions for the implementation of supervision and care for children, the maintenance of children in municipal educational organizations. These standards include:
Labor costs for employees who ensure the organization of the provision of public and free preschool education in basic general education programs and create conditions for supervision and care;
Expenses for the purchase of utilities consumed in the process of providing public and free pre-school education in basic general education programs and creating conditions for supervision and care;
Expenses for the maintenance of buildings and structures of a preschool educational organization.
3. The calculation of the cost standards for the provision of services for the implementation of the Program and the creation of conditions for supervision and care * is carried out according to the formula:
* - the cost standard for remuneration of employees who ensure the organization of the provision of public and free preschool education in basic general education programs and create conditions for supervision and care, determined by the founder in accordance with:
Orientation of groups (including for groups of correctional, combined and improving orientations);
The mode of stay of children in the group (number of hours of stay per day);
The age of pupils
Other features of the conditions created for the supervision and care of children.
* - cost standard for the purchase of utilities. The procedure for determining the cost standard for the purchase of utilities is established by the founder of the organization and takes into account the specifics of the consumption of utilities in the implementation of various Programs and the creation of conditions for the supervision and care of children studying under them in educational organizations, depending on:
Orientation of groups (including for groups of correctional, combined and improving orientations);
The mode of stay of children in the group (number of hours of stay per day);
The age of pupils;
Other features of the Program implementation.
* - the cost standard for the maintenance of buildings and structures of a preschool educational organization is established on the basis of an analysis of the data of concluded contracts.
IV. Approaches to the development of the procedure for financial provision of services for the supervision and care of children
To determine the sufficiency of funds for the provision of childcare and care services, the calculated cost standards should cover the costs associated with:
With the purchase of food;
With the purchase of consumables used to ensure that pupils comply with the daily routine and personal hygiene.
To calculate the indicated cost standards, the following model technique can be used:
Methodology
calculation of cost standards for childcare and child care in educational institutions
1. The methodology for calculating the cost standards for looking after and caring for children in preschool educational organizations is recommended for use at the regional and municipal levels when developing regulatory legal acts that determine the amount of fees charged from parents (legal representatives) for looking after and caring for children in educational organizations , as well as when calculating the corresponding cost standard, which determines the amount of compensation for the expenses of an educational organization for the provision of care and supervision services, for categories of children from whom parental fees are not charged.
2. Costs for the provision of childcare and childcare services - the amount of financial resources per year per one pupil required for the provision of childcare and childcare services provided by an educational organization, including:
Expenses for the purchase of food;
Other expenses associated with the purchase of consumables used to ensure that pupils comply with the daily routine and personal hygiene.
3. Calculation of costs for the provision of childcare services, *, is carried out according to the formula:
* - cost standard for the purchase of food (of this methodology);
* - the cost standard for other expenses related to the purchase of consumables used to ensure that pupils comply with the daily routine and personal hygiene (of this methodology).
3.1. Standard costs for the purchase of food (N_pp) are made up of the cost of a daily food ration for one child in accordance with the established norms of SanPiN (Appendices 10, 11 to SanPiN 2.4.1.3049-13), taking into account seasonality and for each category of eaters. The daily menu is compiled on the basis of the recommended set of food products, taking into account the calorie content for children. 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 the implementation of other expenses related to the purchase of consumables used to ensure that pupils comply with the daily routine and personal hygiene (Npr) is set in kind for a year or as a percentage of the standard cost for remuneration of employees involved in the provision of services for look after and care.
*(1) For the purposes of these recommendations, the founders of educational organizations are public authorities of the constituent entities of the Russian Federation, local governments of municipal districts and urban districts in the field of education, private organizations and individual entrepreneurs implementing educational programs for preschool education
*(2) This methodology also applies to private organizations and individual entrepreneurs implementing educational programs for preschool education.
*(4) The service for the implementation of the Program in accordance with the Federal State Educational Standard is understood as a service for the education and upbringing of children over the age of 5 years in general developmental groups with a 12-hour stay, working 5 days a week, 10 months a year, in an urban area , in organizations with six groups.
*(5) Including for work in rural areas, correctional groups, taking into account regional coefficients and northern allowances, if such allowances are established.
*(6) Including labor costs for additional vocational education services and expenses associated with the interruption of the educational activities of a pedagogical worker for the duration of his training.
*(7) When setting the coefficients, among other things, the Decree of the Ministry of Labor of Russia dated April 21, 1993 No. 88 "On approval of the Standards for determining the number of personnel employed in servicing preschool institutions (nurseries, nursery-kindergartens, kindergartens)", a resolution of the Main State Sanitary doctor of the Russian Federation dated May 15, 2013 No. 26 "On approval of SanPiN 2.4.1.3049-13" Sanitary and epidemiological requirements for the device, content and organization of the operating mode 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 groups full day(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 |
| Coefficient taking into account the activity of qualified correction of shortcomings in the physical and (or) mental development of pupils (recommended range of coefficient values per pupil) | |
|---|---|
| 1,0 | for children in general developmental groups |
| 1,1-1,2 | for children in groups with a combined focus |
| 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 |
| Coefficient taking into account the activity of qualified correction of shortcomings in the physical and (or) mental development of pupils (recommended range of coefficient values per pupil) | |
|---|---|
| 1,0 | for children in general developmental groups |
| 1,1-1,2 | for children in groups with a combined focus |
| 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, among other things, 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 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.
From January 1, 2014, paragraphs 3, 6 of Article 8 and paragraph 1 of Article 9 of the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation” come into force, in accordance with which the financial support for the provision of preschool education is transferred to the regional level .Currently, the financial support of educational institutions is carried out as follows.
Pre-school municipal institutions are fully financed at the expense of municipalities. Non-state preschool organizations operating in the territory of the municipality receive subsidies from the local budget for the implementation of preschool education in accordance with the standards established by local governments.
Schools are financed from 2 sources. Ensuring the maintenance of property is assigned to local governments. The provision of primary, basic and secondary general education is financed from the regional level. In the current situation, the provision of additional education in schools is financed both from the regional budget and from the local one. Provision of pre-school education in municipal educational institutions in full is provided at the expense of municipalities.
Institutions of additional education for children are also financed from the local budget.
From January 1, 2014, in accordance with the established powers, the following changes will take place in the financial provision of educational institutions.
Institutions of preschool education.
Article 2 of the Federal Law "On Education in the Russian Federation" defines 2 concepts: "education" and "child care". Article 9 determines that the organization of the provision of public and free preschool education and the creation of conditions for the supervision and care of children, the maintenance of children in municipal educational organizations falls within the powers of local governments.
At the same time, financial support for the implementation of preschool education programs in accordance with federal state educational standards is within the authority of the subject, and the maintenance of buildings and payment for utilities are within the authority of local governments.
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." If “acquisition” is more or less clear, then in terms of remuneration, it does not directly follow from the law, the remuneration of which positions should be included in preschool education.
After consulting with the Ministry of Education and Science of the Russian Federation, studying the existing recommendations, for example, a model methodology for per capita financing of the costs of maintaining and providing educational services to children in preschool educational institutions, the current situation was discussed at a meeting with the First Deputy Governor - Chairman of the Government of the Territory (minutes of the meeting dated 06/24/2013 No. 178). As a result, it was determined that labor costs for the provision of preschool education will include the remuneration of teachers. The list of positions of teaching staff is determined section III Order of the Ministry of Health and Social Development of the Russian Federation of 26.08.2010 N 761n.
Thus, local governments will be provided with a subvention of the regional budget to provide financial support for the provision of preschool education.
for the purchase of teaching aids, teaching aids, games, toys;
for the remuneration of teachers providing preschool education services;
as well as for the costs associated with the organization of the activities of these teaching staff, including their preventive medical examinations, advanced training and other costs. We will post the list of expenses on the website of the Ministry of Education and Science in the Program Budget tab.
In the same way, pre-school education will be provided in schools and other municipal institutions.
This entails an increase in regional budget expenditures and a reduction in municipal budget expenditures.
Pre-school education will be provided in accordance with the standards determined by the state authorities of the region.
In fact, it will be a system of standards similar to the system of standards for general education. The norms for per capita financing of preschool education will be set in accordance with the age category of children, their health capabilities, the working hours of groups, and will also take into account the increased wages of specialists in rural areas and ZATOs and increased regional coefficients for the Far North and equivalent territories.
The financial provision of preschool education in non-governmental organizations in accordance with paragraph 6 of Article 8 also becomes the authority of the subject and will be carried out at the expense of the regional budget. Thus, expenditures for these purposes provided for by subsidies to local budget bodies will be reduced.
Article 65 of the law states that the supervision and care of children is carried out by municipal preschool organizations, therefore, is provided by means of the local budget. At the same time, the founder of the organization carrying out educational activities, given the opportunity to set the parental fee, its size, thereby reducing the costs of local budgets. Parents, when paying the parental fee, at the expense of the regional budget, can receive compensation in the amount of 20, 50 or 70% of the average parental fee established by the subject.
In this regard, it should be said that the monitoring of the established sizes of the parental fee was carried out as of June of this year, and in accordance with the preliminary decisions, from September 01, 2013, the average parental fees will be set equal to the sizes of the parental fee, which were established by local governments on moment of monitoring.
In the future, in order to establish an average parental fee at the regional level to compensate for the expenses of parents, other, more unified approaches to its establishment will be developed.
It should be noted that the Ministry of Education and Science of the Russian Federation and the Ministry of Education and Science of the region have repeatedly recommended not to increase parental fees at the time the Federal Law “On Education in the Russian Federation” comes into force. From the level of the federation, monthly monitoring of the growth of parental fees is carried out, based on the results of which measures are taken to the authorities of the subjects.
In accordance with paragraph 3 of Article 65, for the supervision and care of disabled children, orphans and children left without parental care, as well as for children with tuberculosis intoxication studying in municipal educational organizations that implement the educational program of preschool education, the parental fee is not charged. These expenses of local budgets are compensated by providing a subvention of the regional budget. I draw your attention to the change in the categories of children whose parents are not charged parental fees.
The category "children with disabilities" is specified as "children with disabilities". The provision was supplemented with the category “orphans and children left without parental care”.
General educational institutions.
First, as mentioned earlier, the provision of pre-school education in schools will be financed from the regional budget through the provision of subventions.
Secondly, since the authority to provide both pre-school and primary general, basic general, secondary general education in municipal educational organizations determined by one article of the Federal budget "On Education in the Russian Federation", namely paragraph 3 of Article 8, the subvention for the provision of primary general, basic general, secondary general education, as well as the subvention for preschool education, will include:
purchase of textbooks and teaching aids, teaching aids, games, toys;
remuneration of teachers who directly provide educational services;
as well as for the costs associated with the organization of the activities of these teaching staff, including their preventive medical examinations, advanced training and other costs. The list of expenditures is posted on the website of the Ministry of Education and Science in the Program Budget tab.
Thus, the cost of wages for administrative, educational, support, service personnel, in the amount determined in accordance with the Methodology for determining the total amount of subventions to the budgets of municipalities of the region, directed to the financial support of state guarantees of the rights of citizens to receive a publicly available and free initial general, basic general, secondary (complete) general education in educational institutions of the region that implement basic general educational programs, including non-state educational institutions that have passed state accreditation, which is Appendix 1 to the Law of the Territory "On Education" dated December 3, 2004 N 12-2674, and also, the costs of organizing the activities of these positions, which are currently being implemented at the expense of a subvention, will be transferred to local budgets.
At the same time, the expenses currently incurred by the municipalities for the payment of compensation to teachers for the provision of book publishing products and periodicals will be transferred to the regional budget and included in the subvention provided.
I remind you that in accordance with paragraph 11 of Article 108, from September 01, 2013, the salaries (official salaries) of teachers include the amount of monthly monetary compensation for the provision of book publishing products and periodicals, established as of December 31, 2012. Corresponding changes to the Decree of the Government of the Krasnoyarsk Territory dated December 15, 2009 N 648-p "On Approval of the Approximate Regulation on the Remuneration of Employees of Regional State Budgetary and State Institutions Subordinate to the Ministry of Education and Science of the Krasnoyarsk Territory" have been prepared and are being coordinated by the regional authorities.
The remuneration of teachers employed in after-school groups or working in boarding schools, as well as other teachers who do not directly provide educational services, which were paid from local budgets, will continue to be provided at the expense of local budgets.
Third. Clause 3 of Article 8 provides for the need for financial support for additional education provided in schools at the expense of the subject. Additional education should be understood as the provision of additional education according to licensed educational programs. In order to fulfill this provision, the costs of wages for teachers and cultural workers directly implementing programs for additional education of children, which are now borne by local budgets, will be included in the costs of the subvention of the regional budget.
At the same time, we monitored the number of children included in the system of additional education in schools.
The standard for financial support for the implementation of additional education programs for children will be set based on the amount of funds available for these purposes and the number of students in additional education programs indicated in the monitoring.
Financial provision of municipal institutions of additional education for children remains the full authority of local governments in accordance with paragraph 2 of Article 9 of the Federal Law "On Education in the Russian Federation".
These changes must be taken into account when forming budgets for 2014 and the planning period of 2015-2016.
It is worth noting that article 65, paragraph 4 of the Federal Federal Law in the Russian Federation, does not allow the inclusion of expenses for implementation, as well as expenses for the maintenance of real estate of state or municipal educational organizations implementing the educational program of preschool education.
Childcare costs include the following:
- Labor costs and payroll charges(with the exception of remuneration and accruals for the remuneration of teachers who implement the main general educational program of preschool education), including: wages (including allowances and bonuses); accruals for wages (insurance and savings contributions to the Pension Fund, contributions to the Social Insurance Fund, to the Medical Insurance Fund); other payments (measures of social assistance in preschool educational institutions and support, compensation for preferential travel, benefits, material assistance, etc.).
Financial assistance for child care services should be included in the "other payments" of this part of the cost. However, according to the decision of the founder of the educational organization, the payment financial assistance can be determined from the payroll - this is the right of the founder. Such a decision must be approved by a normative act of the founder, subject of the Russian Federation. Or the payment of material assistance can occur at the expense of the institution, but then it must be remembered that you will have to pay income tax, and the sources should be any of the extrabudgetary sources of funding.
- Purchase of services, including:
- communication services(mobile and fixed telephone communication, Internet);
Let's consider an example in which case the Internet fee is related to the child care service and is not included in the educational service. If a preschool educational institution has computer classes where children study, or the Internet is used, for example, when conducting seminars for parents, this is related to the educational process, and then this part of the Internet connection should not include the provision of childcare services . If the Internet is used for the economic needs of the institution, for example, compiling and transmitting reports, then this part relates to the provision of services for the care and care of the child.
- transport services;
- public utilities(payment for heat energy consumption, electrical energy, water supply and sanitation);
In Moscow, when calculating the standard for a preschool educational institution, a calculation system was tested, according to which part of the utilities can be spent on the provision of educational services, and part - on the service of looking after and caring for a child. For this, a calculation was made: how much time, out of the total time spent by a child in kindergarten, does he himself take? educational process, and how much time is then carried out the supervision and care of children. It is on the basis of this ratio that, in principle, utilities can also be divided into an educational service and a service for care and attention. In other regions of Russia, when calculating the standard for the cost of spending on educational services, some part of the utilities was included, and some regions did not make a special one and did not include this part in its composition. Those regions that included utilities in the price educational service, followed this path only on the basis that if this is not done, then the cost of care and supervision will be very high. In fact, the municipalities do not have enough funds to pay the entire cost of childcare and care, which leads to high parental fees.
Other services not related to the implementation of the main general educational program of preschool education
Other services that are not related to the cost of the training program service may include, for example, the cost of maintaining utility equipment, its maintenance and repair. If the costs are for the maintenance and repair of educational equipment, such as computer equipment, then these costs should be charged to educational expenses.
- Increase in the cost of inventories including the following types of expenses:
- expenses for the purchase of food;
In all regions go different ways in catering. There are many regions where a preschool educational institution does not purchase food itself. There are educational institutions that grow part of the food that children eat on their subsidiary plots. In Moscow, for example, preschool institutions have not been buying food for at least two or three years. In this case, there are no canteen or kitchen workers on the staff of the preschool educational institution, and the educational institution is not responsible for the kitchen workers, for providing them with working conditions, safety measures. However, it should be noted that monitoring the quality of nutrition of children in preschool institutions in any case lies with the head of the educational institution and the governing board or public council of the educational institution.
- other expenses
Here it is necessary to take into account the costs of household services for children - the costs of household goods: soap, toilet paper, washing powder, soda ash, chloramine, etc.
- Increase in the value of fixed assets, with the exception of expenses for textbooks and educational, educational and visual aids, technical means learning .
In this case, we mean those basic tools that are designed to create comfortable conditions for children in kindergarten: cribs, sofas, etc. These are not educational toys, not educational furniture, not play equipment, and other technical learning aids.
