The law provides a list of expenses related to education expenses, including preschool. These are “expenses for wages, purchase of textbooks and teaching aids, teaching aids, games, toys.” What should not be included in the parental fee for childcare services?
“Accounting in budgetary and non-profit organizations”, 2010, N 3
FEATURES OF ACCOUNTING IN PRESCHOOL EDUCATIONAL INSTITUTIONS
Preschool educational institutions (DOU), formerly known as preschool institutions, can be separate economic entities or act as structural divisions 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 system of regulatory regulation of accounting for budgetary institutions.
Legal support
The general principles for the creation and functioning of preschool educational institutions 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 Regulations on a Preschool Educational Institution, approved by the Government of the Russian Federation Decree of September 12, 2008 N 666 (hereinafter referred to as the Model Regulations). At the level of constituent entities of the Russian Federation, legislative and regulatory acts are adopted regulating the amount of parental fees, the procedure for determining and paying subsidies and taking into account regional features 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 raising children preschool age, protection and strengthening of their physical and mental health, development of individual abilities and the necessary correction of developmental disorders of these children, a network of preschool educational institutions operates to help the family. In addition, paragraph 4 of Art. 18 specifically stipulates that relations between a preschool educational institution and parents (legal representatives) are governed by an agreement between them, which cannot limit the rights of the parties established by law. That is, when concluding agreements between parents and preschool educational institutions, only general rules established by civil legislation.
The standard provision defines a preschool educational institution as a type of educational institution that implements a general education program preschool education. The preschool educational institution provides education, training and development, as well as supervision, care and health improvement for children aged 2 months and older. up to 7 years.
The state status of a preschool educational institution (the type, type and category of an educational institution, determined in accordance with the level and focus of the educational programs it implements) is established during its state accreditation, unless otherwise provided by federal laws.
In accordance with clause 7 of the Model Provision, preschool educational institutions, in accordance with their focus, are divided into the following types:
Kindergarten;
Kindergarten for young children;
Kindergarten for children of preschool (senior preschool) age;
A general developmental kindergarten with priority implementation of one or several areas of development of pupils (intellectual, artistic-aesthetic, physical, etc.);
Kindergarten for supervision and health improvement with priority implementation of activities for carrying out sanitary and hygienic, preventive and health-improving measures and procedures);
A compensatory kindergarten with priority implementation of qualified correction of deviations in the physical and mental development of pupils;
Combined kindergarten (a combined kindergarten may include general developmental, compensatory and health groups in different combinations);
A general developmental kindergarten with priority implementation of activities in one of the areas of child development;
Child Development Center is a kindergarten with 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 maintaining the institution. So, in particular, for various types Preschool educational institutions may have different standard staffing schedules, which, accordingly, entails a significant discrepancy in the amount of funds allocated to pay the staff of the institution (both in absolute and in relative terms - in the total amount of expenses for maintaining the preschool educational institution).
In accordance with paragraph 18 of the Model Provision, the right to conduct educational activities and to 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 Regulations establishes that the operating hours of a preschool institution and the duration of children’s stay in it are determined by the institution’s charter and an agreement between the preschool institution and the founder. It is allowed for a preschool educational institution (group) to operate during the day, at night, around the clock, on weekends and holidays, as well as free access for children to preschool educational institutions.
The approach to determining the number of groups in a preschool institution, set out in paragraph 32 of the Model Regulations, is also of certain interest from the point of view of the accountant. This quantity 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) - 10 children;
If there are children of any two ages in the group (from 3 to 7 years) - 20 children.
In accordance with paragraph 53 of the Model Regulations, when providing financial support to small-scale rural areas and those considered as such by bodies state power and authorities in charge of education, preschool educational institutions should take into account costs that do not depend on the number of children.
In the cited requirements, it is noteworthy that the maximum occupancy of groups is taken into account, and also that incomplete occupancy cannot serve as a basis for closing a preschool institution (in rural areas). Previously, occupancy standards were 25 - 50% higher. At the same time, industry instructions recommended having a headcount 20-25% higher than the norm. That is, if in kindergarten, designed for 140 children, there were 160 people, this did not provide grounds for increasing the staffing standards for the maintenance of medical and teaching staff. It has now been established that the regular or estimated number of children in groups is taken as a 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 an organization or preschool educational institution of the right to make a decision to unite groups and grant part of the staff leave without pay in cases established by law (for example, during the summer).
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 may 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 preschool educational institutions can be municipal bodies, government bodies (federal and constituent entities of the Russian Federation). Therefore, in in this case This refers to 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 the balance sheet of which the preschool educational institution is located;
Funds for financing current expenses come from another source - budgetary and extrabudgetary funds. As a rule, only part of the preschool educational institution’s expenses is reimbursed from budget funds;
Property assigned to a preschool educational institution by the owner (buildings, structures, property, equipment, as well as other necessary property for consumer, social, cultural and other purposes). The named property can be a source of financial resources of the preschool educational institution if it is used in activities that are not the main one. For preschool educational institutions of budgetary institutions, such use is hardly possible. For example, leasing premises presupposes a situation in which these premises are not used. But for preschool educational institutions (built according to a standard design), the withdrawal of any areas for the purpose of obtaining additional income usually has a negative impact on educational process and, therefore, cannot be approved by the founder of the preschool educational institution or regulatory authorities;
Funds from parents (legal representatives), voluntary donations and targeted contributions from other individuals and legal entities, including foreign ones. The use of earmarked revenues in the activities of budgetary institutions cannot be considered widespread. As a rule, necessary expenses (in the part not covered by revenues from parental fees) are financed according to the estimate of income and expenses from budget funds. The specifics of accrual and use of parents’ funds are discussed in detail below;
Loans from banks and other lenders. This type of source is not applicable for budgetary institutions (and, therefore, for preschool educational institutions that are their divisions) - the attraction of borrowed funds by budgetary institutions is directly prohibited by budget 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 capitalization inventories, identified as surplus as a result of inventory or obtained from disassembly of fixed assets and other property.
Clause 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 per student depending on the type and category of preschool educational institution. In this case, labor costs are automatically normalized when the staffing table is reviewed and approved.
Expenses for food may be limited, but since menu layouts are developed with the mandatory participation of a medical professional, it is not financial restrictions that come to the fore, but caloric content, composition of vitamins and similar mandatory criteria. The amount of low-value equipment and inventory, as well as special clothing and special shoes for junior service personnel, is determined by the needs of the relevant processes, and for this property there are standards in physical terms.
Expenses for the purchase of toys and teaching materials (including literature and visual aids) are actually not standardized, but are limited to the total amount when developing and approving estimates of income and expenses.
Thus, the features of recording individual transactions carried out in the DDU will be determined primarily by the source of receipt cash and property.
Features of budget accounting of preschool costs
Educational institutions
Fixed assets in preschool educational institutions are accounted for in the same way as in budgetary institutions themselves. At the same time, as noted above, real estate 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 some types of special equipment, musical instruments, toys, teaching material (except for that which is taken into account as part of inventory).
Comprehensive composition and structure of expenses that can be carried out by preschool educational institutions, legislative and regulatory documents not defined. As a base, in the author’s opinion, you can use the List of costs taken into account when establishing parental fees for child care in state and municipal educational institutions, implementing the basic general education program of preschool education, approved by Decree of the Government of the Russian Federation of December 30, 2006 N 849 (hereinafter referred to as the List).
Before moving on to comments on individual items of the List, the author of the article considers it necessary to recall that the Instructions for Budget Accounting allow for various accounting schemes for expenses incurred. Thus, expenses fully financed from budget funds can be directly written off from the credit of the corresponding analytical accounting accounts of account 010000000 “Non-financial assets”, the corresponding analytical accounting accounts of account 020000000 “Financial assets”, the corresponding analytical accounting accounts of account 030000000 “Liabilities” in the debit of the account corresponding analytical accounting accounts account 040101200 “Institutional expenses“. At the end of the reporting year, expenses collected on account 040101200 are written off to account 040103000.
Another scheme applies to expenses that form the cost finished products(works, services) intended for sale. In this case, the expenses incurred are written off to the debit of account 010604000, from where (on 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 basic general educational program of preschool education) must be partially reimbursed from the proceeds of parental fees, it seems most correct to use the second scheme, that is, keeping records in the preschool educational institution in the manner established for recording transactions carried out as part of income-generating activities. Those expenses that are subject to reimbursement from budget funds and are not taken into account when determining the amount of parental fees, 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).
Preschool educational institutions implementing other programs, as well as preschool educational institutions that are not state or municipal, can set the amount of parental fees at the level of actual expenses, increased by the amount of profit.
In accordance with the List, when determining the amount of parental fees, the following types of expenses can 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 wage accruals. When determining the wages of preschool educational institutions employees, the provisions of Art. 54 of the Law of the Russian Federation of July 10, 1992 N 3266-1, according to which wages and salaries are paid to an employee of an educational institution for the performance of functional duties and work stipulated by the employment agreement (contract). The performance of other work and duties by an employee of an educational institution is paid under an additional agreement. That is, the accrual of amounts for wages can be made on two or more grounds.
In accordance with clause 46 of the Model Regulations, the DOU establishes:
Wages of employees depending on the qualifications of the employee, complexity, intensity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature) and incentive payments (additional payments and allowances of an incentive nature, bonuses and other incentive payments) within the limits budgetary allocations allocated for wages;
The structure of management of the activities of a preschool educational institution;
Staffing and job responsibilities workers.
Accounting for this group of expenses, as a rule, does not raise any questions. Accrued amounts of remuneration are reflected in the debit of account 010604340 and the credit of account 030203730 (for amounts of remuneration) and the credit of account 030302730 (for amounts accounts payable for the unified social tax (since 2010 - insurance contributions).
2. Purchasing services. Here is also a diagram accounting entries quite transparent. When receiving the corresponding types of services, the following entries can be made in budget accounting:
Dt sch. 010604340 Set of accounts. 030204730 - for the amount of the cost of communication services.
As part of communication services in preschool educational institutions, the following expenses may be taken into account:
Postal services (in particular, the forwarding of postal items, including the cost of packaging postal items, payment for stamped postal notices when sending items with notification, the purchase of postage stamps and marked envelopes, etc.);
Services of telephone and telegraph, fax, cellular, paging communications, radio communications, Internet providers (subscription and time fees for the use of communication lines, fees for providing access and use of communication lines, data transmission via communication channels, fees for registering an abbreviated telegraph address, faxes , modems and other means of communication, fees for connection and subscription services in the electronic document management system, including using certified cryptographic information protection tools, fees for the purchase of SIM cards for mobile phones, payment cards for communication services, fees for the provision of detailed information. invoices for payment of communication services provided for in the contract for the provision of communication services).
Dt sch. 010604340 Set of accounts. 030205730 - for the amount of the cost of transport services.
As part of transport services, preschool institutions, as a rule, take into account freight charges under transportation contracts, in particular the costs of paying for transportation services on the basis of a motor transport service contract, within the framework of which the responsibilities of the contractor include, among other things: maintenance provided cars, renovation work(including diagnostics and preventive maintenance), refueling vehicles, providing the necessary high-quality fuels and lubricants and original spare parts (if necessary), carrying out personal selection of drivers, carrying out compulsory insurance motor vehicle liability (OSAGO), maintaining vehicles in proper sanitary condition. In addition, the same expense item may reflect the costs of providing officials with travel documents for official purposes for all types public transport, as well as reimbursement of these expenses, if officials were not provided with travel documents in accordance with the established procedure in accordance with the legislation of the Russian Federation.
Dt sch. 010604340 Set of accounts. 030206730 - for the amount of the cost of utilities.
Included in expenses for public utilities payment for heating services, hot and cold water supply, provision of gas and electricity is taken into account, including payment at tariffs for utilities, payment for sewerage, sanitation, wastewater services, including payment at an increased tariff if the concentration of pollutants in wastewater exceeds the maximum permissible values of the corresponding indicators, or due to exceeding the established volume of wastewater discharge into the sewerage system (excessive discharge).
In addition, the same item may reflect other utility costs, such as:
Expenses for payment of civil contracts concluded with stokers and seasonal stokers;
Payment for the transportation of gas, water, electricity through water, gas distribution and electrical networks;
Purchase of bottled drinking water, if the organization does not have a centralized drinking water supply system, or the sanitary and epidemiological supervision body or the laboratory of the organization operating the water supply system, duly accredited for the right to carry out drinking water quality studies, has issued a conclusion recognizing the water as not meeting sanitary standards;
Costs of paying for contracts for the removal of liquid household waste in the absence of a centralized sewerage system.
Dt sch. 010604340 Set of accounts. 030207730 - for the amount of rent for the use of the property.
The author of the article emphasizes that in preschool educational institutions of budgetary institutions such an operation can hardly have the right to exist. An exception may be cases when preschool educational institutions rent premises to provide services for additional educational programs.
Dt sch. 010604340 Set of accounts. 030205930 - for the amount of the cost of other services.
The list of other services reflected in budget accounting is very extensive. For preschool educational institutions, according to the author, the following groups of expenses for payment of other services are more typical:
Services in the field information technology: acquisition of non-exclusive (user) license rights to software; acquisition and updating of reference and information databases, etc.;
Printing services, in particular the production of letterhead products;
Medical and sanitary-epidemiological services: clinical examination, medical examination and examination of employees on the staff of the preschool educational institution, conducting medical tests, conducting bacteriological studies of the air in the premises of the institution, as well as conducting bacteriological tests of dressings and instruments for sterility; paid services provided by state sanitary and epidemiological surveillance centers for production control and bacterial analysis;
Other works and services: services for the protection of buildings and premises, subscriptions to periodicals and reference publications, purchase of blank products, purchase of non-registered vouchers for employees of the institution for sanatorium treatment, services for sawing, chopping and laying firewood, payment for services for organizing participation in exhibitions, conferences, forums, seminars, meetings, trainings, etc., tuition fees for advanced training courses, training and retraining of specialists, etc.
Please note that the above accounting records must be prepared regardless of who the service provider is - a third-party organization or structural divisions of the budgetary institution on whose balance sheet the preschool educational institution is located. This is due to the fact that the costs of maintaining units providing public services and the costs of maintaining preschool educational institutions are taken into account according to different codes of the budget classification of the Russian Federation.
3. Other expenses. At first glance, it may seem that the inclusion of this expense item in the List actually makes the list itself 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 Budget Expenditures 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 may be characteristic of preschool educational institutions, for example:
Payment of taxes (included in expenses), state duties and fees, various types of payments to 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 delivery of goods, works, services, and other economic sanctions;
Compensation for losses and damages;
Purchase (production) of gift and souvenir products not intended for further resale: greeting cards and inserts for them, souvenir products, welcome addresses, certificates of honor, letters of gratitude, etc., flowers;
Entertainment expenses;
Other expenses, including: transfers of funds to trade union organizations for cultural and physical education work, reimbursement of legal costs for civil claims in cases established by law, etc.
4. Increase in the value of fixed assets. It is obvious that the increase in expenses taken into account when determining the amount of parental pay may not include the full cost of fixed assets in all cases. Only the write-off of the cost of fixed assets not exceeding 1 thousand rubles to increase the cost of preschool education services can be considered legitimate. per unit. In all other cases, the cost of fixed assets should be transferred to the cost of preschool services through depreciation.
That is, in this case, one of two accounting entries can be made:
Dt sch. 010604340 Set of accounts. 010106410 (010107410, 010109410) - for the amount of the cost of fixed assets, the price of which does not exceed 3 thousand rubles;
Dt sch. 010604340 Set of accounts. 01040X410 (according to the corresponding subaccounts) - for the amount of accrued depreciation on other fixed assets.
The author of the article recalls that for fixed assets costing from 3,000 to 20,000 rubles. depreciation is charged at the 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 supplies necessary to support a child in state and municipal educational institutions that implement preschool education programs. This article can reflect the write-off of almost any type of inventory - materials used to maintain the building and premises of a preschool educational institution, food, soft equipment (including bed linen), toys, teaching and educational materials, medicines, stationery, etc.
In this case, the amounts of the cost of material inventories are written off to the debit of account 010604340 from the credit of the corresponding accounts of account 010300000.
A feature of food accounting is that their cost can be written off directly to increase the cost of preschool services, that is, without prior formation of the cost. ready meals, made in the canteen of a children's institution.
As already noted, when carrying out the activities of a preschool educational institution, other expenses may arise, the cost of which is not taken into account when determining parental pay. Of course, there is no list of such expenses. Since the activities of a 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 parental fees should be guided by the estimate and its annexes.
Features of parental pay accounting
The Law of the Russian Federation of July 10, 1992 N 3266-1 and the Model Regulations practically do not detail the issues of determining the amount of parental pay. In general, it is assumed that the amount of parental payment should fully cover the preschool educational institution’s expenses for the maintenance of children.
However, since 2007, the provisions of Art. Art. 52.1, 52.2 of the Law of the Russian Federation of July 10, 1992 N 3266-1, which in some cases limits the amount of parental pay. The restrictions apply only to state and municipal educational institutions that implement the basic general education program of preschool education and are as follows. The amount of parental payment for child support cannot exceed:
In general, 20% of the cost of maintaining a child in the relevant educational institution;
For 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 education services for child support and the amount of parental fees is not defined by the Law of the Russian Federation of July 10, 1992 N 3266-1. Based on the norms of budget legislation, we can conclude that this can be accomplished by providing subsidies to budgetary institutions from the funds 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 for part of the parental payment:
For the first child - 20%;
For the second child - 50%;
For the third child and subsequent children - in the amount of 70%.
Financing the costs associated with providing compensation is an expenditure 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 state authorities of the constituent entities of the Russian Federation.
Compensation amounts are paid directly to parents and, therefore, are not reflected in the preschool educational institution’s records.
The author of the article draws attention to the fact that Federal Law dated July 17, 2009 N 148-FZ “On Amendments to the Law Russian Federation“On education” clause 1 of Art. 52.2 is set out in a new edition, the main difference of which from the previously valid one is that now the right to receive compensation (in the same amounts, calculated from the average amount of parental payment for the maintenance of a child in such state, municipal educational institutions located on the territory of the corresponding subject of the Russian Federation ) applies to parents of children attending other (non-state or municipal preschool educational institutions).
The average amount of parental fees for the maintenance of a child in state and municipal educational institutions that implement the basic general educational program of preschool education is determined by the state authorities of the constituent entity of the Russian Federation.
The budget accounting scheme for operations for the provision of preschool education services is not defined by the Budget Accounting Instructions. Above, the author of the article noted that the most legitimate option is to use an account for recording income from the provision of paid services. For example:
Dt sch. 040101130 Set of accounts. 010604440 - for the amount of the cost of preschool educational institution services for child support;
Dt sch. 020503560 Set of accounts. 040101130 - for the amount of parental fees to be paid by the parents of the children.
In the case where the restrictions established by Art. Art. 52.1, 52.2 of the Law of the Russian Federation of July 10, 1992 N 3266-1, do not apply (for example, in cases where preschool educational institutions implement an additional preschool education program), postings are 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 issued for the cost of preschool educational institution services in the part corresponding to the amount 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 feeding employees in kindergartens. 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 work schedule of teachers, nannies and other service personnel - usually the shift lasts 12 - 14 hours, during which the absence of at least one employee for the period necessary for meals is undesirable . Thus, amounts received from employees to pay for food costs are another source of reimbursement.
In budget accounting, these transactions can be reflected in the following entries:
Dt sch. 040101130 Set of accounts. 010604440 - for the amount of the cost of products used to feed employees;
Dt sch. 030201830 Set of accounts. 040101130 - for the amount of accrued debt of employees in payment for food.
Of course, in this case the role of analytical accounting increases significantly. Accounting for payments for food is carried out in turnover sheet f. 285, which indicates the surnames and initials of employees.
Another source of income for a preschool educational institution may be the sale of assets not used by the institution to the outside, for example, the sale of food waste to the population (for fattening domestic animals). 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 in the corresponding inventory account in correspondence with account 040101180. At the same time, an entry is made to write off inventory and capitalize the received funds (directly or through accounting accounts settlements with other debtors).
References
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. 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. Standard regulations on a preschool educational institution: Decree of the Government of the Russian Federation of September 12, 2008 N 666.
At the end of the year, a seminar will be held in Samara at which the results of the next stage of the experiment on the transition of preschool institutions to regulatory financing will be summed up. This is the second year that it has been held in three regions: Moscow region, Samara and Veliky Novgorod. According to First Deputy Minister of Education Viktor Bolotov, the results of the experiment are encouraging.
In preschool education, a multi-channel financing scheme is promising, when the educational program is financed by the subject of the Federation, the maintenance of infrastructure is financed by municipalities, and social services are financed by parents, says Viktor Bolotov. According to him, the basic scheme of such financing is now being worked out. One thing is clear: families considered wealthy will pay the costs of preschool children in full. Swimming lessons, for example, can also be paid for by parents. foreign language, music, classes with a psychologist.
The Deputy Minister said that in many regions subprograms for the support and development of preschool education have begun to appear. Its the most promising directions This is, for example, the introduction of options for short-term stays for children in preschool institutions. Conclusions that can already be drawn are academic performance in elementary school The boys have gotten much better. Vladimir Livshits, Secretary of the Central Committee of the Trade Union of Public Education and Science Workers, told UG in more detail:
Short-term groups for children in Novgorod, for example, are four-hour. Here, during this time, children are prepared for school: they have time to go through the entire necessary educational program in game mode. Moreover, parents do not pay anything. But for preschool children in such groups, food, walks and regular games are not provided.
Also in Novgorod, approaches to parents paying the costs of maintaining a child in kindergarten are being changed. Today they range from 12 to 100 rubles and it turns out that only 20% of kindergarten costs are compensated, regardless of family income.
In general, the system of financing kindergartens is more complex than schools, due to the very large volume of social services, as well as due to mandatory parental payments. By the way, “showdowns” began with the prosecutor’s office on this issue. They believe that it is illegal to collect money from parents. New standards for preschool education will bring clarity to this issue. They will define a minimum, beyond which you will have to pay for everything. Nutrition standards, the number of children in the group will be determined, as well as how long the kindergarten should work: 8 hours, 10 or 12, and what the cost of all this will be.
The proposed modernization of the preschool education financing system is based on the following goals:
* implementation of the constitutional rights of citizens in providing them with services in the field of preschool education;
* increasing the accessibility of preschool education for various groups of the population;
* creation of organizational and economic conditions for the development of preschool education as the initial stage of the education system.
To achieve these goals, the following tasks are being implemented:
* providing citizens with the opportunity to receive free services in the amount of government educational standard preschool education;
* introduction of shared regulatory financing in the preschool education system with the aim of:
1. using the joint capabilities of the state, municipality, departments and parents in the organization of preschool education;
2. increasing the efficiency of using budget funds;
3. eliminating subjectivity when forming the volume of budget funding in the preschool education system.
The principles of shared (subsidiary) regulatory financing of preschool education institutions have been determined:
* educational services to the extent of the state standard, regardless of the form of ownership of preschool institutions, are financed from state funds,
* social services are paid for by parents and subsidized from municipal funds on a targeted basis depending on the material well-being of the parents,
* expenses for the development and maintenance of the material base are borne by the owner,
* use of mechanisms of co-founding, targeted and subsidized financing in order to ensure the state standard of preschool education at the expense of state and municipal budgets.
Carrying out this experiment required:
* creating the necessary regulatory and methodological framework;
* training administrators in the preschool education system on a wide range of managerial and economic problems included in the content of the experiment;
* solutions technical issues, in particular, debugging databases associated with the lack of necessary statistical information;
* informing the population about the content of the experiments being carried out.
When organizing experiments, it was necessary to take into account the individual characteristics of the educational systems of the constituent entities of the Russian Federation that will participate in the experiment, which required the development of almost individual programs for conducting them for each region, including determining the scale of the experiment in each region.
To increase efficiency and reduce social risks (negative social consequences), the experiment on testing and implementing shared financing schemes for preschool educational institutions is divided into three stages:
1. The stage of preparing the necessary regulatory and technological base for conducting the experiment and testing it in the mode
simulation modeling and business educational game (limited experiment) - 2002.
2. Stage of conducting an experiment in real financing mode (2003).
3. Large-scale (within the experimental subjects of the Federation) introduction of regulatory equity financing of preschool educational institutions.
The Samara, Moscow and Novgorod regions are participating in the experiment.
As a result of the first stage of the experiment, the following tasks were implemented:
1. The parameters of educational and minimum necessary social services provided by preschool educational institutions to citizens on a free, gratuitous basis have been established.
2. Financial flows have been generated (by sources): state, municipal, parental fees.
3. Based on this, the following were developed:
Methodology for calculating standards for budget financing of educational services provided by preschool educational institutions,
Methodology for calculating the amount of financing of social services provided by preschool educational institutions.
4. A procedure has been developed for the implementation of budget share regulatory financing of services provided by preschool educational institutions from budgets of different levels.
5. A procedure has been developed for calculating and collecting parental fees for services provided on a differentiated application basis.
6. Regulatory documents have been developed and adopted at the level of the constituent entities of the Russian Federation participating in the experiment on the transition to shared financing of preschool educational institutions, including:
* Regulatory acts (decree, order, order) of the administration of a constituent entity of the Russian Federation, approving the decision to participate in the federal experiment, the composition of the coordination councils (working groups) for organizing the preparation and conduct of the experiment and the regulations on the councils.
* Regional programs for organizing and conducting experiments.
* Orders and instructions of state educational authorities and financial departments of administrations of the constituent entities of the Federation on the organization of shared regulatory financing of preschool educational institutions - participants in the experiment.
7. Training was provided for specialists and pre-school administration - participants in the experiment.
8. Sociological studies were carried out on the social consequences (risks) of conducting an experiment on the transition to shared financing of preschool educational institutions in each of the constituent entities of the Russian Federation participating in the experiment.
9. Created statistical base calculation of financing indicators for preschool educational institutions participating in the experiment.
10. A concept for monitoring the progress of the experiment and a system of indicators (evaluation criteria) for the progress of the experiment have been developed.
Thus, based on the results of stage I (2002) of the experiment, the following were created:
* Methodological basis for conducting the experiment;
* Regulatory framework for conducting the experiment;
* Infrastructure in the “pilot” constituent entities of the Russian Federation necessary to conduct the experiment, including the personnel component.
During the second stage - the experiment stage (2003) - the following will be tested:
* The procedure for shared regulatory budget financing of preschool educational institutions;
* The procedure and procedures for concluding agreements for co-financing the maintenance of children in preschool educational institutions (payment of education in excess of standards);
* The procedure and calculation of the collection of parental fees for the maintenance of children in a preschool educational institution on a differentiated basis.
Standards and budget indicators for 2004 will be calculated taking into account the expansion of the scale of the experiment (in the Novgorod region the coverage will be 100%).
In accordance with this, the regulatory, legal and methodological basis of the experiment will be finalized and conditions will be created for its large-scale implementation in the constituent entities of the Federation - participants in the experiment.
The procedure for the implementation of shared regulatory financing of preschool educational institutions
Equity regulatory financing is planned to be carried out as follows (see diagram).
State authorities, planning the budget for the next period, determine the regulatory need for funds to finance the implementation of educational programs. These funds are legally assigned to municipalities for preschool educational institutions through the volume of subventions. These funds are brought to institutions by municipalities on a regulatory basis.
All preschool educational institutions participate in this scheme, regardless of their affiliation.
The municipality allocates funds for financing social services together with parents, using a system of targeted assistance, as well as targeted funding from the local budget based on social programs of the area.
The cost of maintaining the material base is financed by the balance holder (owner).
Thus, municipal preschool educational institutions are financed through three channels:
state budget - can be implemented in the form of subventions; municipal budget - direct financing of preschool educational institutions, financing on a regulatory basis; parental pay, part of which may come from the parent’s employing organization in the form of social assistance.
Non-state preschool educational institutions are financed through four channels: through the three listed above and a fourth channel: part of the costs of maintaining the material base, taking into account tax exemptions, is borne by the owner.
(See diagram)
The mechanism of budget financing of preschool educational institutions is based on the following principles:
The activities of the preschool educational institution are financed by its founder in accordance with the agreement between them;
Financing of preschool educational institutions is carried out on the basis of state and local funding standards, determined per student, pupil for each type and category of preschool educational institution;
State authorities of the constituent entities of the Russian Federation within own funds establish state (regional) standards for budget financing;
The state budgetary financing standard determines the minimum costs for financing the implementation of the educational program of preschool education, including the costs of remunerating preschool employees, purchasing educational equipment, benefits, social services financed from the budget, costs of business expenses, except for utility costs;
The state budget funding standard is used when calculating subventions to local budgets and the volume of direct financing of preschool educational institutions in the case of co-founding;
Local governments, within the limits of their own funds, establish local standards for budget financing by applying increasing local coefficients to regional standards, as well as establishing the amount of costs for subsidizing parental fees for social services and financing the maintenance and development of the material base of preschool educational institutions.
The procedure for parents to pay for the maintenance of children in preschool educational institutions
In accordance with the above procedure for shared regulatory financing of preschool educational institutions and the above schemes, expenses for social services provided by preschool educational institutions are financed from parental fees and are partially subsidized from local budgets. At the same time, parents' expenses are limited by law. They cannot exceed 20% of the total funds for the maintenance of children in preschool educational institutions.
The analysis showed that a larger volume is actually subsidized. In fact, parental fees account for 14-15% of total costs and approximately 50% of the cost of social services.
Thus, it becomes possible, without changing the maximum parental payment rate established by law, to take a differentiated approach to its volume within 20% for different categories of parents (according to the level of total income).
The second fundamental step is the transition from establishing categories of benefits to targeted benefits to specific categories of parents, which must be of a declarative nature.
Reforming the procedure for parental payment for the maintenance of children in preschool educational institutions is determined by 3 positions that are being implemented by the subjects of the Federation - participants in the experiment:
1. The purpose of parental fees is determined: social services provided by preschool educational institutions are financed from parental fees.
2. Depending on the income of the parents, the amount of parental fees charged is differentiated within the limits established by law.
3. A transition is being implemented from financing preferential categories of citizens to targeted benefits of a declarative nature.
So, in the Novgorod region:
1. Parental fees include expenses for the provision of social services.
2. The specific amount of parental pay depends on the income of the parents (persons replacing them).
3. Parental pay is calculated based on the minimum subsistence level per family member established in the territory.
4. The following dimensions of the parent board are established:
If the income per family member is two or more subsistence minimums - 100% of the cost of social services;
If the income per family member is from one and a half to two subsistence minimums - 75% of the cost of social services;
If the income per family member is from one to one and a half subsistence minimums - 40% of the cost of social services;
If the income per family member is less than one subsistence level - 30% of the cost of social services.
5. Payment for the maintenance of children in a preschool educational institution is collected from parents (persons replacing them) with three or more minor children in the amount of 50% of the cost of the social service.
6. Parents (persons replacing them) of children who, according to the conclusion of medical institutions, have mental or physical disabilities, are completely exempt from paying for the maintenance of a child in a preschool educational institution. physical development, and children attending 3-4-hour short-stay groups.
In the Samara region:
When ensuring social protection of the population and providing targeted support to certain categories for payment for various types of services provided by preschool educational institutions, the following is assumed:
1. Targeted support for payment for social services provided by preschool educational institutions (hereinafter referred to as Targeted Support) is the targeted provision of funds to families using the services of preschool educational institutions to pay for social services provided by preschool educational institutions.
2. Targeted support is provided to all families whose average per capita income is below the subsistence level.
3. To provide Targeted support, a citizen applies in writing to the preschool educational institution that his child attends with a corresponding statement containing the basis for determining the need for assistance.
4. The amount of targeted support at the request of the head of an educational institution is determined by the social protection authorities, based on family income.
5. Targeted support established by the social protection authorities is transferred to the current account of the educational institution and entered into the child’s personal account.
6. The main source of financial support for the costs necessary to provide Targeted Support are funds from the regional budget.
Methodology for calculating budget financing standards
The mechanism of budget financing of educational institutions is determined by Article 41 of the Law of the Russian Federation “On Education”:
Financing of educational institutions is carried out on the basis of state (including departmental) and local financing standards, determined per student for each type, type and category of educational institution.
An analysis of the areas of preschool educational expenses indicates that it is necessary to establish a set of standards, including:
1. Budget standard for the implementation of educational services provided by preschool educational institutions;
2. Budget standard for social services financed from the budget.
3. Budget standard for the maintenance and development of the material and technical base of preschool educational institutions.
4. Standards for parents to pay for the maintenance of a child in a preschool educational institution.
1. Budget standard for the implementation of educational services provided by preschool educational institutions
Includes:
Wages of teaching staff (with accruals),
Compensation payments for the purchase of methodological literature,
Educational expenses (purchase of visual aids, consumables, stationery, etc.),
Expenses for course retraining of employees participating in and servicing the provision of educational services.
The calculation begins with determining the funds for remuneration of teaching staff per month per student.
2. Budget standards for social services provided to citizens free of charge
Budgetary standards for financing social services provided to citizens free of charge include the following expenses:
on remuneration of administrative, educational, support and service personnel,
for food in the amount of 30% of the norm calculated according to natural indicators,
for medicines.
Next, the tariff and above-tariff part of wages is determined as a percentage. For administrative personnel, we can recommend the following ratio: tariff part - 70%, above-tariff part - 30%; for educational support and service, respectively, 85 and 15%. A specific decision is made based on established practice, as well as budget capabilities.
In the budget standard, food costs are assumed to be 30% of the cost of the daily food ration of one pupil in accordance with established standards and taking into account the price level of a particular region.
3. The procedure for calculating payment by parents for the maintenance of a child in a preschool educational institution
The minimum payment by parents for the maintenance of a child in a preschool institution includes food costs in the amount of 70% (30% was included in the budget standard for the maintenance and development of the material base of a preschool educational institution) of the cost of the daily diet and expenses for soft equipment.
4.1. Based on the cost of the daily norm of 3 meals a day, 60 rubles. monthly expenses will be: 60 rubles. x 70% = 42 rub. x 20 days = 840 rub.
4.2. Based on the established norms for the annual replenishment of soft equipment in preschool educational institutions in the amount of 530 rubles. per year per pupil, monthly expenses will be:
530 rub. : 12 months = 44.2 rub.
4.3. Total monthly expenses of parents for maintaining a child in a preschool institution:
840 rub. + 44.2 rub. = 884.2 rub.
Conclusion
The implementation of the first stage of this project showed that the proposed model for financing preschool educational institutions allows:
Implement constitutional guarantees citizens for free preschool education within the limits of the state standard of preschool education at the state level;
Separate educational and social services, provide normative calculations for various configurations of educational and social services, including short-stay groups;
Introduce regulatory financing in preschool educational institutions;
Integrate, based on the shared approach, the budgetary capabilities of two budget levels;
Modernize the procedure for calculating parental fees (differentiate it taking into account targeted support on an application basis within the limits established by law).
A sociological survey conducted showed:
The need to modernize the financing of preschool educational institutions;
The need to maintain restrictions on parental fees;
The need and possibility of providing preschool educational institutions with additional services, both educational and social;
The need to create short-stay groups.
In general, the analysis of the proposed model shows its paramount importance for increasing the accessibility of preschool educational institutions services for the population.
It is worth noting that Article 65, paragraph 4 of the Federal in the Russian Federation, does not allow the inclusion of implementation costs, as well as maintenance costs, in the parental supervision and care of a child real estate state or municipal educational organizations implementing the educational program of preschool education.
The costs of providing childcare services include the following:
- Labor costs and wage accruals(with the exception of wages and accruals for the wages of teaching staff implementing the basic general education program of preschool education), including: wages (including allowances and bonuses); accruals for wages (insurance and savings contributions to 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, financial assistance, etc.).
Financial assistance for childcare services should be included in the “other payments” of this part of the costs. However, by decision of the founder of the educational organization, the payment of financial assistance can be determined from the wage fund - this is the right of the founder. Such a decision must be approved by a normative act of the founder, a subject of the Russian Federation. Or the payment of financial assistance can be made at the expense of the institution, but then you must remember that you will have to pay income tax, and the sources must be any of the extra-budgetary sources of funding.
- Purchasing services, including:
- communication services(mobile and landline telephone communications, Internet);
Let's consider an example in which the Internet fee relates to childcare services 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 applies to the provision of childcare and supervision services.
- transport services;
- public utilities(payment for the consumption of thermal energy, 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 childcare services. To do this, a calculation was made: how much time, out of the total time spent by a child in kindergarten, is the educational process itself, and how much time is then spent supervising and caring for the children. It is on the basis of this ratio that, in principle, utility services can also be distributed among educational services and supervision and care services. In other regions of Russia, when calculating the standard cost of expenses for educational services, some part of utilities was included, but some regions did not make a special case and did not include this part in its composition. Those regions that included utilities in the cost of educational services followed this path only on the basis that if this was not done, then the cost of supervision and care services would be very high. In fact, municipalities do not have enough funds to pay the entire cost of childcare services, which leads to high parental fees.
Other services not related to the implementation of the main general education program of preschool education
Other services not related to the cost of implementing the training program may include, for example, the costs of maintaining utility equipment, its maintenance and repair. If costs are incurred for the maintenance and repair of educational equipment, for example 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 purchasing food;
All regions take different paths in catering. There are many regions where preschool educational institutions do not purchase food themselves. There are educational institutions that grow part of the food that goes to children’s tables on their farms. In Moscow, for example, preschool institutions have not purchased 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 and safety precautions. However, it should be noted that control over the quality of food for children in preschool institutions lies in any case 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, excluding expenses for textbooks and training, educational visual aids, technical teaching aids .
In this case, we mean those basic means that are intended to create comfortable conditions for children to stay in kindergarten: cribs, sofas, etc. These are not educational toys, not educational furniture, not playroom equipment, and other technical teaching aids.
Alexey Aleksandrovich MAKSIMOV, head of the finance department of the administration of the Navashinsky district of the Nizhny Novgorod region, actual municipal councilor of the 1st class, in the article examines problematic issues regarding the delimitation of powers between levels public authority on the provision of preschool education services and ways to solve them are proposed.
Last year, significant changes were made to the Law of the Russian Federation dated July 10, 1992 No. 3266-1 “On Education” (Law No. 10-FZ dated February 28, 2012), clarifying, in particular, the areas of responsibility for organizing the provision of preschool services education. Thus, the powers of local government bodies now include the authority to financially support preschool education in non-state institutions. Also, the concept of “child support” was supplemented (clarified) with the words “supervision and care of children” and it was established that it was inadmissible to include in the list of expenses for child maintenance (child care and care) expenses for the implementation of the basic general education program of preschool education.
Nevertheless, according to the analysis of data published on the official website bus.gov.ru, in most regions of the Russian Federation, municipal preschool education institutions have received municipal tasks for the provision of one partially paid service in the field of preschool education. The subject of the service is both the direct organization of the educational process for the provision of preschool education, and the maintenance of children (supervision and childcare).
What happened before
According to the Law “On Education”, services for providing education (training and upbringing) and maintaining children are differentiated. Therefore, the freeness of preschool education when establishing one comprehensive service formally became the reason for the establishment of fees for the part of the service that is not related to the educational process, that is, fees for the maintenance of the child, including food, supervision and care.
In accordance with Article 52.1 of the Law “On Education”, parental fees could not exceed 20% of all costs of maintaining a child in an educational institution (and for parents with three or more children - 10%). The list of costs taken into account when establishing parental fees was approved by Decree of the Government of the Russian Federation of December 30, 2006 No. 849. This list provides for all expenses of the institution, including remuneration of personnel, economic needs, and maintenance of buildings.
Clause 2.8 of the appendix to the order of the Ministry of Education and Science of the Russian Federation dated November 23, 2009 No. 655 “On the approval and implementation of federal state requirements for the structure of the main general education program of preschool education” establishes that the time required for the implementation of the main general education program of preschool education constitutes from 65 to 80% of the time children stay in a preschool institution. Comparing the above provisions of regulatory legal acts, we can conclude that the costs of preschool education institutions are distributed in a similar way: 80% of the costs relate to the provision of preschool education and should be financed from the local budget, 20% of the costs that go to maintaining children in the institution (food, supervision and care) are provided at the expense of the parents.
What has changed
With the adoption of Law No. 10-FZ, municipalities faced a number of problems:
lack of appropriate financial compensation when the amount of parental fees is reduced (expenses for the educational process should be excluded from it);
the threat that financial control authorities will classify compensation for parental fees as unlawful expenses in terms of reimbursement of the costs of providing preschool education included in it;
non-delimitation of powers to financially support the maintenance of a child (supervision and care) in municipal preschool educational institutions in the part exempt from parental fees. We are actually talking about providing benefits, but it is not determined which public legal entity these expenditure obligations belong to.
With the final entry into force in 2012 of the Federal Law of May 8, 2010 No. 83-FZ and the change in the procedure for financial support for the activities of budgetary institutions, another problem appeared - the impossibility of establishing a municipal task for kindergartens for a partially paid service. There is a norm of Federal Law No. 7-FZ “On Non-Profit Organizations” (clause 4 of Article 9.2), according to which a budgetary institution has the right, in cases determined by federal laws, within the limits of the established state (municipal) assignment, to perform work, provide services for fee. However, the Law “On Education” does not stipulate that parental fees are charged within the limits of the state (municipal) assignment.
A way out of this situation
Obviously, the way out of this situation is to make a whole range of decisions. It is necessary to amend the departmental list of services to divide one comprehensive service into two: services for providing publicly available free preschool education and services for maintaining children (supervision and care). In the absence of an appropriate source of compensation for lost income from the reduction of parental fees and in order to minimize them, only the following expenses can be included in the cost standards for financial support of preschool education services:
from 65 to 80% of the cost of remuneration of teaching staff, since only they directly provide the educational process (in accordance with clause 2.8 of the appendix to the order of the Ministry of Education and Science);
expenses for educational visual aids, technical teaching aids, games, toys (in accordance with subclause 6.5, clause 1, article 29 current Law"On Education").
The remaining costs should be attributed to child support services. As a result, the service for providing preschool education can be set municipal task, since it is completely free and its financial support can be provided by providing a subsidy (in accordance with paragraph 1 of part 1 of article 78.1 of the Budget Code). To financially support the partially paid service “Child support (child care and supervision)” in terms of reducing parental fees, a subsidy may be provided from the budget for other purposes (in accordance with paragraph 2 of part 1 of article 78.1 of the Budget Code).
New Law “On Education in the Russian Federation”
In December 2012, a new Law “On Education in the Russian Federation” was adopted (dated December 29, 2012 No. 273-FZ), which will come into force on September 1, 2013. The exception is paragraph 3 of part 1 of Article 8, which comes into force on January 1, 2014, which determines that the provision of state guarantees for the implementation of the rights to receive preschool education in municipal organizations will be carried out through the provision of subventions to local budgets. Subventions also include expenses for wages, purchase of textbooks and teaching aids, educational aids, games, toys (except for the costs of maintaining buildings and paying for utilities) in accordance with the standards determined by the state authorities of the constituent entities of the Russian Federation.
In accordance with Part 1 of Article 9 of the new law, the powers of local government bodies of municipal districts and city districts to resolve issues of local importance in the field of education include the most budget-intensive:
1) organization of the provision of preschool, primary general, basic general, secondary general education in municipal educational organizations (with the exception of the powers to financially support the implementation of basic general education programs in accordance with federal state educational standards);
2) organization of provision additional education children in municipal educational organizations (with the exception of additional education for children, the financial support of which is provided by state authorities of the constituent entity of the Russian Federation);
3) creation of conditions for the supervision and care of children, maintenance of children in municipal educational organizations;
4) ensuring the maintenance of buildings and structures of municipal educational organizations, arrangement of the territories adjacent to them.
Unfortunately, the mechanism for financial support for the supervision and care of orphans and children without parental care, as well as for children with tuberculosis intoxication (Part 3 of Article 65 of Law No. 273-FZ) remained unsettled. However, it should be recognized that the contingent of these children attending kindergartens is an insignificant percentage (in the Navashinsky district - 0.9%).
In the process of discussing and adopting a new law on education, a discussion has currently unfolded in the media and the Internet regarding the size of parental fees, or rather its possible significant increase. An analysis carried out in the Navashinsky district shows that from September 1, 2013, parental fees for city kindergartens should range from 3.5 to 4.5 thousand rubles. per month, in rural areas the fee can reach up to 13.5 thousand rubles. It is obvious that even taking into account the compensation in the new law from the funds of the constituent entity of the Russian Federation for part of the parental payment, for the bulk of the population this will be an unaffordable payment. The legislator, in part 2 of Article 62 of Law No. 273-FZ, establishes that the founder has the right to reduce the amount of parental fees or not collect it from certain categories of parents (legal representatives) in cases and in the manner determined by him. But who will pay for this benefit has not yet been determined.
According to paragraph 24 of part 2 of article 26.3 of the Federal Law of October 6, 1999 No. 184-FZ “On general principles organizations of legislative (representative) and executive bodies state authorities of the constituent entities of the Russian Federation" social support for families with children (including large families, single parents), low-income citizens falls within the powers of the constituent entities of the Russian Federation. This power is partially implemented in Part 5 of Article 65 of the new Law “On Education”, but this is clearly not enough for the majority of citizens with children. The problem is that support is provided to all citizens who have children attending kindergartens, including families with high incomes and those who do not need this support. Currently, for example, in the Navashinsky district, about 19% of citizens do not apply for compensation for parental fees, and we believe that this is precisely because they do not need it (parental fees are 1.25 thousand rubles).
Obviously, it is necessary to amend Part 5 of Article 62 of the new Law “On Education”, which determines the targeting of this support in order to redistribute funds in favor of citizens who really need it. Otherwise, municipalities will be forced, in order to avoid a social explosion, to provide benefits for parental pay and, in fact, take on the expenditure obligation of a constituent entity of the Russian Federation.
According to the All-Russian Classifiers of Types of Economic Activities (OKVED) and Products by Type of Economic Activities (OKPD), child support services are included in section 85.3 “Social Services”, and not in section 80.10 “Services in the field of preschool and primary general education”. In accordance with Federal Law No. 131-FZ, the provision of social support measures to certain categories of citizens and the provision of social services are not issues of local importance. According to Part 3 of Article 136 of the Budget Code, municipalities in whose budgets the share of interbudgetary transfers from the budgets of constituent entities of the Russian Federation (with the exception of subventions) exceeds 30% of their own income do not have the right to establish and fulfill expenditure obligations not related to the resolution of issues related to the Constitution of the Russian Federation, federal laws, laws of constituent entities of the Russian Federation to the powers of the relevant local government bodies. Nevertheless, it will be necessary to accept these expenditure obligations, especially for municipalities with subsidies over 30%, contrary to the prohibitions established by law.
Availability - preserve, costs - minimize
Undoubtedly, the most correct way is to introduce an amendment to the new law to ensure the provision of targeted support at the expense of the constituent entities of the Russian Federation depending on the per capita income of the family in order to redistribute funds in favor of families in need. But until this happens, local governments can ensure (maintain) the availability of kindergarten services in at least two ways.
First: introduce a limit on the amount of parental fees in municipal educational institutions, that is, in fact, provide a payment benefit at the expense of the local budget, as is currently happening. In this case, municipalities with subsidies exceeding 30% will assume expenditure obligations that are not related to issues of local importance, in violation of Article 136 of the Budget Code.
Second: to establish from September 1, 2013 the amount of parental pay in accordance with Part 2 of Article 65 of the new law based on 100% of the cost of maintaining children. At the same time, introduce additional measures of social support for families by providing compensation for parental fees at the expense of local budget funds, similar to compensation at the expense of the constituent entities of the Russian Federation. In accordance with Part 5 of Article 20 of Law No. 131-FZ, local governments have the right to establish additional measures of social support and social assistance for certain categories of citizens, regardless of their availability federal laws provisions establishing this right.
Both options allow you to minimize budget expenses by providing targeted payment benefits depending on the family’s per capita income. But the first option actually completely shifts the expenditure obligation of the constituent entity of the Russian Federation onto the municipalities. In the second option, compensation for parental fees at the expense of the constituent entity of the Russian Federation (Part 7, Article 65 of the new law) will be paid based on the amount of all costs attributed to the supervision and care of children and included in the parental fees. Such a decision, even taking into account the preservation of the level of parental fees, will further reduce local budget expenses for the provision of childcare services in the amount of from 16 (from 80 to 64% with one child in the family) to 63% (from 90 to 27% with three or more children in the family). The released significant financial resource can be used to strengthen the material base of kindergartens, as well as to increase the salaries of teaching staff in accordance with the decree of the President of the Russian Federation.
The concept of a “network of preschool educational institutions” (PEI) can be defined as “a set of interacting preschool educational institutions of various types that are equal in status.” That is, the network principle of organizing preschool educational institutions presupposes, first of all, a variety of types of these institutions with equality of legal, educational, financial status, as well as the possibility of organizing any additional mechanisms ensuring, for example, short-term stay of preschool children who do not attend kindergartens under control of teaching staff.
The standard 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 kindergarten with priority implementation of qualified correction of deviations in the physical and mental development of pupils;
kindergarten for supervision and health improvement with priority implementation of sanitary and hygienic, preventive and health-improving measures and procedures;
a combined kindergarten (a combined kindergarten may include general developmental, compensatory and health groups in different combinations);
child development center - a kindergarten with the implementation of physical and mental development, correction and improvement of all pupils.
Thus, at present, a closed list of possible types of preschool educational institutions has been established, differentiated depending on the implemented areas of activity related to the need of students for certain services (health, intellectual, artistic and aesthetic, correctional, etc.).
Financing of educational institutions 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 regulations of the constituent entities of the Russian Federation. These standards are determined for each type, type and category of educational institution per student, pupil, and also on another 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 government bodies of the Russian Federation in the field of regulation of budget legal relations includes “the establishment of minimum state social standards, norms and standards of financial costs per unit of provided state or municipal services.” 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 general education institutions;
A shared method of financing educational institutions, including preschool educational institutions (the municipality finances the costs of maintaining property, the subject of the Russian Federation - the costs of implementing general education programs in the form of a subvention).
The proposed shared regulatory financing of preschool educational institutions is carried out as follows.
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 brought to institutions by municipalities on a regulatory basis. It is possible to finance a preschool educational institution by a constituent entity of the Russian Federation on the basis of co-founding rights.
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.
The owner finances the costs of maintaining the material base. If the preschool educational institution is owned by the municipality, then the required amount of costs is provided for from the budget of the relevant local government bodies.
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 fees, part of which the municipality can reimburse parents in the form of social assistance.
The above sources are differentiated:
By type of cost;
Methods or mechanisms for bringing resources to preschool educational institutions.
The model of shared regulatory multi-channel financing under consideration is built taking into account the leading principles, which can be formulated as follows:
Recognition of the need to finance educational services as part of the implementation of the main state educational programs of preschool education through the capabilities of the consolidated budget of the constituent entity of the Russian Federation;
Financing of costs for maintaining the material base by the municipality as the owner and founder;
Payment by parents for 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, partially or fully, 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 income 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 of shared 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 to preschool educational institutions.
The main element driving this mechanism is financing standards.
Educational services provided by preschool educational institutions include expenses for the following items:
211 - Salary (wages according to the unified tariff system of all employees of preschool educational institutions, taking into account the tariff and super-tariff fund, severance pay);
212 - Other payments ( methodological literature, compensation for benefits for maintaining children in preschool educational institutions, business trips and official travel, advanced training for teaching staff);
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, medicine, building materials, fuels and lubricants, stationery, spare parts for equipment).
211 - Salary;
213 - Charges for wages;
223 - Utilities;
225 - Property maintenance services;
290 - Other expenses;
340 - Increase in the cost of inventories (partially the purchase of food, expenses for the purchase of medicines, other consumables and items).
Local governments have the right to provide additional funding for preschool educational institutions in accordance with their decisions and regulations.
Social services financed from the local budget:
222 - Transport costs;
310 - Increase in the cost of fixed assets (purchase of soft inventory, equipment);
Social services at the expense of parents:
222 - Transport costs;
310 - Increase in the cost of fixed assets (purchase 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 separate accounting in the expenditure of funds by expense items.
An analysis of the areas of preschool educational expenses indicates that it is necessary to establish a set of standards, including:
Standards for financing preschool educational institutions of a constituent entity of the Russian Federation for the implementation of educational services provided by preschool educational institutions;
Local standards 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 universal access and free preschool education in state or municipal educational institutions, however, neither the Education Law nor the Constitution of the Russian Federation provides for the free maintenance of children in preschool educational institutions. That is, state financial obligations apply to educational services and do not apply to childcare and childcare services (social services). Municipal authorities and parents are responsible for the maintenance of children in state and municipal educational institutions implementing an educational program for preschool education.
Taking into account this principle of subsidiary responsibility, the preschool financing system that stimulates the development of the network and increasing the enrollment of children in preschool education should be based on the following principles:
1) Educational services are financed at the expense of the state (budget funds of a constituent entity of the Russian Federation) in the amount of the state educational standard, regardless of the organizational form of the preschool educational institution (state, municipal institution, autonomous institution, non-state institution, autonomous non-profit organization, etc.), type and type of institution.
State 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 municipalities for preschool educational institutions through the volume of subventions. These funds are brought to institutions by municipalities on the basis of a competition. This scheme involves all institutions implementing preschool education programs and having a license, regardless of their affiliation.
2) The municipality finances social services jointly with parents.
3) Parents pay for social services (in an amount not exceeding 20% of the total cost of maintaining a child in a preschool educational institution), as well as additional educational services that go beyond the state educational standard.
Parents' expenses are subsidized from municipal funds, using the application procedure and a system of targeted social assistance, as well as targeted funding from the local budget based on 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 required amount of costs is provided for from the budget of the relevant local government bodies.
5) Financing of preschool educational institutions is planned and organized by the founder based on per capita financing standards.
So, the financing mechanism for preschool educational institutions provides:
The activities of the preschool educational institution are financed by its founder in accordance with the agreement between them;
Financing of preschool educational institutions is carried out on the basis of the standards of the subject of the federation and local standards, determined per student for each type, type and category of preschool educational institution;
State authorities of the constituent entities of the Russian Federation, within the limits of 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 paying preschool employees, purchasing educational equipment, benefits;
The financing standard for a federal subject is used when calculating subventions and subsidies to local budgets;
Local governments, within the limits of their own funds, establish local funding standards by applying increasing local coefficients to regional standards, as well as setting additional costs for subsidizing parental fees for social services, and finance the maintenance and development of the material base of preschool educational institutions;
Expenses for the development and maintenance of the material base are paid at the expense of the founder;
Parents pay for social services (in an amount not exceeding 20% of the total cost of maintaining a child in a preschool educational institution), as well as additional educational services that go beyond the state educational standard;
Parents' expenses can be subsidized from municipal funds on a targeted basis, depending on the financial 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 financing does not finance the costs of the institution as an element of the network, but the educational service;
normative method of budget planning and execution;
justified differentiated payment by parents for preschool services, as one of the elements of increasing accessibility;
the ability to control the intended passage and use of funds;
financial and economic independence of preschool educational institutions.
In Table 1.1 we consider the composition of the expenditure side of the budget of the city of Kazan for 2012-2015. for education.
Table 1.1
Budget expenditures of the city of Kazan in 2013-2015, thousand rubles.
Table 1.1 shows that the budget expenditures of the city of Kazan on education include:
Expenses for preschool education;
Expenses for general education;
Expenses for primary vocational education.
Local budget expenditures on preschool institutions are included in expenditures on preschool education.
Analysis of the data in Table 1.1 indicates a significant decrease in the total amount of expenditure on education in 2015 compared to 2013-2014.
In 2015, the most significant items of functional expenditure of the Kazan city budget were expenses for: general education (59.7%), preschool education (32.8%), healthcare and social policy.
Kazan budget expenditures on financing preschool institutions in 2015 amounted to 1353.2 billion rubles, or 27.3% of total expenses, which is 2909.8 billion rubles. less than in 2014, and by 28277.8 billion rubles. less than in 2013.
Currently, the monthly cost of the city budget for maintaining a child in kindergarten is 80 percent (this includes costs for payroll, utilities, food, medicine, household expenses, transport, rent, and current repairs). Parental fees account for 20 percent of total expenses.
Preschool institutions are organized by educational authorities, enterprises, economic organizations and institutions. Regardless of whose jurisdiction they are, their methodological guidance is carried out by educational authorities. 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, tasks to increase production efficiency and the country’s entry into market relations require constant growth in knowledge and general culture of personnel.
Personnel training is carried out by vocational lyceums, secondary specialized educational institutions and higher educational institutions.
The system of personnel retraining, based on the requirements of a market economy, currently occupies an increasingly important place.
Thus, preschool institutions are organized by educational authorities, enterprises, economic organizations and institutions. Regardless of whose jurisdiction they are, their methodological guidance is carried out by educational authorities. 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.
The costs of maintaining kindergartens depend on the average annual number of children, the number of groups and hours of stay of one child in a child care institution; the main indicator in planning is the number of children in kindergartens.
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