1. The main sources of funding for preschool institutions. Funding rules from the budget. The head of a preschool institution manages not only the pedagogical process, but also financial and economic activities. This is one of the most difficult aspects of being a leader. Financial and economic activity requires fundamentally new approaches to economic activity from the head:

1) a combination of budget financing with the development of various types of economic activities of a preschool institution, the provision of paid services to the population, the performance of paid services under contracts with organizations;

2) development of independence of labor collectives of a preschool institution in resolving issues of social development;

3) formation of a standard for a unified wage fund.

Main sources financing of state preschool institutions and in the new economic conditions are budgetary funding and parents' fees.

Budget financing rules:

1. Determining the standards of budgetary financing is within the competence of education departments.

2. The educational authorities must provide the preschool institution with a state-guaranteed level of funding for the resources necessary for the functioning of the institution.

3. Educational authorities do not have the right to form any centralized funds at the expense of funds belonging to a preschool institution.

4. The financing resources received by a preschool institution are at their full disposal.

5. Financing of a preschool institution is carried out throughout the calendar year.

6. Unused funds for the calendar year remain at the disposal of the preschool institution and can be used by them in the future.

7. Higher authorities do not have the right to withdraw funds from a preschool institution that have not been used during the calendar year and should not count these funds when determining the amount of budgetary financing of a preschool institution for the next budget year.

2. Estimated cost of a preschool institution. Basic rules for its compilation. In order to properly carry out planning and financial activities, the head needs to know how the cost estimate of a preschool institution is compiled, how to calculate the funds according to the cost items of the estimate.

The cost estimate is the main document that determines the volume, target direction and quarterly distribution of funds intended for the maintenance of a preschool institution.

The cost estimate of a preschool institution is compiled according to the items of expenditure of the budget classification. There are 18 articles in the classification. We will consider the types (items) of expenses that are present in the estimate of a preschool institution.

Payroll expenses. Under this article, appropriations are provided for the payment of wages to pedagogical, medical, administrative, and service personnel. The volume of these appropriations is determined in accordance with the approved staff list and established wage rates. In order to correctly determine the amount of appropriations for wages, all employees must be rated. To do this, a rating list is compiled. The list contains all employees of a preschool institution with an indication of education, category, rank, work experience. This list is attached to the estimate.

Payroll charges. Contributions established by the Council of Ministers of the Republic of Belarus are accrued on wages.

Office and household expenses. This item includes expenses for keeping the premises clean, current repairs, heating, lighting, sewerage, water supply, laundry, etc. The expenses for heating and lighting are determined depending on the cubic capacity and area of ​​the building. This means that the estimate must also provide general information about the building occupied by the preschool institution.

Travel and business travel expenses. This article provides for appropriations for business trips and official travel. Appropriations under this article are determined, as a rule, not higher than the amounts approved under the current year's estimate.

Educational expenses. Under this article, funds are provided for the purchase of toys, manuals and materials for activities with children and for holding children's holidays.

Food expenses. The amount of these expenses is determined on the basis of the established monetary norms of food per day and the number of days of food for one child per year.

Expenses for the purchase of equipment and inventory. The amount of expenses for the purchase of inventory and equipment is established according to the estimate of the preschool institution by a higher organization within the limits of the appropriations provided for these purposes in the budget.

Expenses for the purchase of soft equipment and uniforms. The determination of expenses under this item is made on the basis of the established norms for supplying preschool institutions with linen and other soft equipment and current retail prices, taking into account the actual availability of this inventory.

The cost of major repairs of buildings and structures. Appropriations for capital repairs are provided by a higher organization to this institution on the basis of a list of works that require priority implementation in accordance with the existing defective acts.

The cost estimate of a preschool institution does not include the cost of summer recreational activities. In the case of such activities, a separate estimate is drawn up for additional costs for their implementation.

3. Additional sources of financing for preschool institutions. The procedure for providing additional educational services. Budget funding and parents' fees serve as an important basis for the financial and economic functioning of a preschool institution. But, as practice shows, in conditions of economic instability, these funds are clearly not enough. Therefore, it is necessary to provide for the attraction of extrabudgetary funds in order to ensure the continuous development of the institution and the self-improvement of teachers and create extrabudgetary funds, find additional sources of funding.

To additional funding sources relate:

Ø provision of paid services to the population;

Ø sponsorship;

Ø voluntary contributions of citizens, organizations;

Ø proceeds from the lease of premises, structures, equipment;

Ø proceeds from the sale of own agricultural and industrial products;

Ø extrabudgetary funds of local authorities.

Practice shows that the non-budgetary fund of a preschool institution is formed mainly at the expense of paid services rendered to the population. The purpose of providing paid services to the population is an in-depth study of various kinds of subjects, the development of individual and creative abilities in children.

The procedure for providing additional paid services to the population:

1. The demand of the population for additional educational services of a preschool institution is being studied.

2. The head of the institution develops and approves the Regulations on paid services provided by the institution.

3. The planning group of the district department of education is provided with information on the number of children who use paid services, the number of hours, the amount of the fee that parents agree to pay. When renting premises, additional information about the area of ​​the premises is provided.

4. On the basis of this information, the planning group draws up a cost estimate for paid services (one copy must be in the institution).

5. For each type of circles, a training program and a curriculum are drawn up.

6. For the services rendered, parents or persons replacing them through the savings bank pay a fee in accordance with the agreement (the amount of the fee may be different for each type of service, it may be less or more than the minimum wage).

7. In case of illness of the leader of the circle or the child, no fee is charged for this period. Overcharged charges are taken into account in subsequent payments.

Thus, it is possible to optimally finance economic activity by providing a preschool institution with wide opportunities for maneuvering material and financial resources in order to ensure their most optimal use.

Questions for self-control:

1. Name the main sources of financing for preschool institutions.

2. What is a cost estimate?

3. What is the procedure for providing additional educational services to the population by a preschool institution?

Literature: 5, 11, 18 (basic).

Composition of expenditures on education and sources of their financing.

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

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

preschool education;

vocational education;

vocational education;

higher and postgraduate education;

out-of-school education and training;

Education spending includes spending on:

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

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

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

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

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

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

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

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

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

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

e) carrying out centralized activities of educational authorities;

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

g) state programs in the field of education.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

ensure the drafting of cost estimates for centralized activities.

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

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

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

From January 1, 2014, paragraphs 3, 6 of Article 8 and paragraph 1 of Article 9 of the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation” come into force, in accordance with which the financial support for the provision of preschool education is transferred to the regional level .

Currently, the financial support of educational institutions is carried out as follows.

Pre-school municipal institutions are fully financed at the expense of municipalities. Non-state preschool organizations operating in the territory of the municipality receive subsidies from the local budget for the implementation of preschool education in accordance with the standards established by local governments.

Schools are financed from 2 sources. Ensuring the maintenance of property is assigned to local governments. The provision of primary, basic and secondary general education is financed from the regional level. In the current situation, the provision of additional education in schools is financed both from the regional budget and from the local one. The provision of pre-school education in municipal educational institutions is fully provided at the expense of municipalities.

Institutions of additional education for children are also financed from the local budget.

From January 1, 2014, in accordance with the established powers, the following changes will take place in the financial provision of educational institutions.
Institutions of preschool education.

Article 2 of the Federal Law "On Education in the Russian Federation" defines 2 concepts: "education" and "child care". Article 9 determines that the organization of the provision of public and free pre-school education and the creation of conditions for the supervision and care of children, the maintenance of children in municipal educational organizations falls within the powers of local governments.

At the same time, financial support for the implementation of preschool education programs in accordance with federal state educational standards is within the powers of the subject, and the maintenance of buildings and payment for utilities are within the powers of local governments.

The law gives a list of expenses related to the cost of education, including pre-school. These are "labor costs, the purchase of textbooks and teaching aids, teaching aids, games, toys." If the “acquisition” is more or less clear, then in terms of remuneration, it does not directly follow from the law, the remuneration of which positions should be included in preschool education.

After consulting with the Ministry of Education and Science of the Russian Federation, studying the existing recommendations, for example, a model methodology for per capita financing of the costs of maintaining and providing educational services to children in preschool educational institutions, the current situation was discussed at a meeting with the First Deputy Governor - Chairman of the Government of the Territory (minutes of the meeting dated 06/24/2013 No. 178). As a result, it was determined that the wages of teachers will be included as labor costs for the provision of preschool education. The list of positions of teaching staff is determined by section III of the order of the Ministry of Health and Social Development of the Russian Federation dated August 26, 2010 N 761n.

Thus, local governments will be provided with a subvention of the regional budget to provide financial support for the provision of preschool education.

for the purchase of teaching aids, teaching aids, games, toys;

for the remuneration of teachers providing preschool education services;

as well as for the costs associated with the organization of the activities of these teaching staff, including their preventive medical examinations, advanced training and other costs. We will post the list of expenses on the website of the Ministry of Education and Science in the Program Budget tab.

In the same way, pre-school education will be provided in schools and other municipal institutions.

This entails an increase in regional budget expenditures and a reduction in municipal budget expenditures.

Pre-school education will be provided in accordance with the standards determined by the state authorities of the region.

In fact, it will be a system of standards similar to the system of standards for general education. The norms for per capita financing of preschool education will be set in accordance with the age category of children, their health capabilities, the working hours of groups, and will also take into account the increased wages of specialists in rural areas and ZATOs and increased district coefficients for the Far North and equivalent territories.

The financial provision of preschool education in non-governmental organizations in accordance with paragraph 6 of Article 8 also becomes the authority of the subject and will be carried out at the expense of the regional budget. Thus, expenditures for these purposes provided for by subsidies to local budget bodies will be reduced.

Article 65 of the law states that the supervision and care of children is carried out by municipal preschool organizations, therefore, it is provided with funds from the local budget. At the same time, the founder of an organization carrying out educational activities is given the opportunity to set the parental fee, its size, thereby reducing the costs of local budgets. Parents, when paying the parental fee, at the expense of the regional budget, can receive compensation in the amount of 20, 50 or 70% of the average parental fee established by the subject.

In this regard, it should be said that the monitoring of the established sizes of the parental fee was carried out as of June of this year, and in accordance with the preliminary decisions, from September 01, 2013, the average parental fees will be set equal to the sizes of the parental fee, which were established by local governments on moment of monitoring.

In the future, in order to establish an average parental fee at the regional level to compensate for the expenses of parents, other, more unified approaches to its establishment will be developed.

It should be noted that the Ministry of Education and Science of the Russian Federation and the Ministry of Education and Science of the region have repeatedly recommended not to increase parental fees at the time the Federal Law “On Education in the Russian Federation” comes into force. From the level of the federation, monthly monitoring of the growth of parental fees is carried out, based on the results of which measures are taken to the authorities of the subjects.

In accordance with paragraph 3 of Article 65, for the supervision and care of disabled children, orphans and children left without parental care, as well as for children with tuberculosis intoxication studying in municipal educational organizations that implement the educational program of preschool education, the parental fee is not charged. These expenses of local budgets are compensated by providing a subvention of the regional budget. I draw your attention to the change in the categories of children whose parents are not charged parental fees.

The category "children with disabilities" is specified as "children with disabilities". The provision was supplemented with the category “orphans and children left without parental care”.
General educational institutions.

First, as mentioned earlier, the provision of pre-school education in schools will be financed from the regional budget through the provision of subventions.

Secondly, since the authority to provide both preschool and primary general, basic general, secondary general education in municipal general educational organizations is determined by one article of the Federal budget "On Education in the Russian Federation", namely paragraph 3 of Article 8, the subvention for the provision primary general, basic general, secondary general education, as well as a subvention for preschool education, will include:

purchase of textbooks and teaching aids, teaching aids, games, toys;

remuneration of teachers who directly provide educational services;

as well as for the costs associated with the organization of the activities of these teaching staff, including their preventive medical examinations, advanced training and other costs. The list of expenditures is posted on the website of the Ministry of Education and Science in the Program Budget tab.

Thus, the cost of remuneration of administrative, educational and auxiliary, service personnel, in the amount determined in accordance with the Methodology for determining the total volume of subventions to the budgets of the municipalities of the region, directed to the financial provision of state guarantees of the rights of citizens to receive a public and free initial general, basic general, secondary (complete) general education in educational institutions of the region that implement basic general educational programs, including non-state educational institutions that have passed state accreditation, which is Appendix 1 to the Law of the Territory "On Education" dated December 3, 2004 N 12-2674, and also, the costs of organizing the activities of these positions, which are currently being implemented at the expense of a subvention, will be transferred to local budgets.

At the same time, the expenses that the municipalities currently bear to pay compensation to teachers for the provision of book publishing products and periodicals will be transferred to the regional budget and included in the subvention provided.

I remind you that in accordance with paragraph 11 of Article 108, from September 01, 2013, the salaries (official salaries) of teachers include the amount of monthly monetary compensation for the provision of book publishing products and periodicals, established as of December 31, 2012. Corresponding changes to the Decree of the Government of the Krasnoyarsk Territory of December 15, 2009 N 648-p "On Approval of the Approximate Regulations on the Remuneration of Employees of Regional State Budgetary and State Institutions Subordinate to the Ministry of Education and Science of the Krasnoyarsk Territory" have been prepared and are being coordinated by the regional authorities.

The remuneration of teachers employed in after-school groups or working in boarding schools, as well as other teachers who do not directly provide educational services, which were paid from local budgets, will continue to be provided at the expense of local budgets.

Thirdly. Paragraph 3 of Article 8 provides for the need for financial support for additional education provided in schools at the expense of the subject. Additional education should be understood as the provision of additional education according to licensed educational programs. In order to fulfill this provision, the costs of wages for teachers and cultural workers directly implementing programs for additional education of children, which are now borne by local budgets, will be included in the costs of the subvention of the regional budget.

At the same time, we monitored the number of children included in the system of additional education in schools.

The standard for financial support for the implementation of additional education programs for children will be established based on the amount of funds available for these purposes and the number of students in additional education programs indicated in the monitoring.

Financial provision of municipal institutions of additional education for children remains the full authority of local governments in accordance with paragraph 2 of Article 9 of the Federal Law "On Education in the Russian Federation".

These changes must be taken into account when forming budgets for 2014 and the planning period of 2015-2016.

It is worth noting that article 65, paragraph 4 of the Federal Federal Law in the Russian Federation, does not allow the inclusion of expenses for implementation, as well as expenses for the maintenance of real estate of state or municipal educational organizations implementing the educational program of preschool education.

Childcare costs include the following:

- Labor costs and payroll charges(with the exception of remuneration and accruals for the remuneration of teachers who implement the main general educational program of preschool education), including: wages (including allowances and bonuses); accruals for wages (insurance and savings contributions to the Pension Fund, contributions to the Social Insurance Fund, to the Medical Insurance Fund); other payments (measures of social assistance in preschool educational institutions and support, compensation for preferential travel, benefits, material assistance, etc.).

Financial assistance for child care services should be included in the "other payments" of this part of the costs. However, by decision of the founder of an educational organization, the payment of material assistance can be determined from the payroll fund - this is the right of the founder. Such a decision must be approved by a normative act of the founder, subject of the Russian Federation. Or the payment of material assistance can occur at the expense of the institution, but then it must be remembered that you will have to pay income tax, and the sources should be any of the extrabudgetary sources of funding.

- Purchase of services, including:

- communication services(mobile and fixed telephone communication, Internet);

Let's consider an example in which case the Internet fee is related to the child care service and is not included in the educational service. If a preschool educational institution has computer classes where children study, or the Internet is used, for example, when conducting seminars for parents, this is related to the educational process, and then this part of the Internet connection should not include the provision of childcare services . If the Internet is used for the economic needs of the institution, for example, compiling and transmitting reports, then this part relates to the provision of services for the care and care of the child.

- transport services;

- public utilities(payment for the consumption of thermal energy, electricity, water supply and sanitation);

In Moscow, when calculating the standard for a preschool educational institution, a calculation system was tested, according to which part of the utilities can be spent on the provision of educational services, and part - on the service of looking after and caring for a child. To do this, a calculation was made: how much time, out of the total time spent by a child in kindergarten, does the educational process itself take, and how much time is then taken care of and caring for children. It is on the basis of this ratio that, in principle, utilities can also be divided into an educational service and a service for care and attention. In other regions of Russia, when calculating the standard for the cost of spending on educational services, some part of utilities was included, and some regions did not make a special one and did not include this part in its composition. Those regions that included utilities in the cost of educational services followed this path only on the assumption that if this is not done, then the cost of care and supervision will be very high. In fact, the municipalities do not have enough funds to pay the entire cost of childcare and care, which leads to high parental fees.

Other services not related to the implementation of the main general educational program of preschool education

Other services that are not related to the cost of the training program service may include, for example, the cost of maintaining utility equipment, its maintenance and repair. If the costs are for the maintenance and repair of educational equipment, such as computer equipment, then these costs should be charged to educational expenses.

- Increase in the cost of inventories including the following types of expenses:

- expenses for the purchase of food;

In all regions go different ways in catering. There are many regions where a preschool educational institution does not purchase food itself. There are educational institutions that grow part of the food that children eat on their subsidiary plots. In Moscow, for example, preschool institutions have not been buying food for at least two or three years. In this case, there are no canteen or kitchen workers on the staff of the preschool educational institution, and the educational institution is not responsible for the kitchen workers, for providing them with working conditions, safety measures. However, it should be noted that the control over the quality of nutrition of children in preschool institutions lies in any case with the head of the educational institution and the governing council 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, except for the cost of textbooks and educational, educational and visual aids, technical teaching aids .

In this case, we mean those basic tools that are designed to create comfortable conditions for children in kindergarten: cribs, sofas, etc. These are not educational toys, not educational furniture, not play equipment, and other technical teaching aids.

Aleksey Alexandrovich MAKSIMOV, head of the finance department of the administration of the Navashinsky district of the Nizhny Novgorod region, active municipal councilor of the 1st class, in the article considers the problematic issues of delimitation of powers between the levels of public authority for the provision of preschool education services and suggests ways to solve them.

Last year, the Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education” was amended significantly (by the Law of February 28, 2012 No. 10-FZ), clarifying, in particular, the areas of responsibility for organizing the provision of preschool services education. Thus, the powers of local self-government bodies now include the authority to financially support preschool education in non-state institutions. Also, the concept of “maintenance of children” was supplemented (clarified) with the words “childcare and care” and it was established that it was inadmissible to include in the list of expenses for the maintenance of a child (childcare and childcare) the costs of implementing the main general educational program of preschool education.

Nevertheless, according to the analysis of the data published on the official website bus.gov.ru, in most regions of the Russian Federation, municipal preschool education institutions have received municipal assignments for the provision of one partially paid service in the field of preschool education. The subject of the service is both the direct organization of the educational process for the provision of preschool education, and the maintenance of children (care and supervision of children).

What was before

According to the Law "On Education", services for the provision of education (training and upbringing) and maintenance of children are delimited. Therefore, the free pre-school education, when one comprehensive service was established, formally became the reason for establishing a fee for a part of the service that is not related to the educational process, that is, a fee for the maintenance of a child, including food, care and care for him.

In accordance with Article 52.1 of the Law "On Education", parental fees could not exceed 20% of all costs of maintaining a child in an educational institution (and for parents with three or more children - 10%). The list of costs taken into account when setting the parental fee was approved by Decree of the Government of the Russian Federation of December 30, 2006 No. 849. This list provides for all expenses of the institution, including staff salaries, household needs, maintenance of buildings.

Clause 2.8 of the appendix to the order of the Ministry of Education and Science of the Russian Federation of November 23, 2009 No. 655 "On the approval and implementation of federal state requirements for the structure of the main general educational program of preschool education" establishes that the time required to implement the main general educational program of preschool education, is from 65 to 80% of the time spent by children in a preschool institution. Comparing the above provisions of legal acts, we can conclude that the costs of preschool education institutions are distributed in a similar way: 80% of the costs relate to the provision of preschool education and should be financed from the local budget, 20% of the costs that go to the maintenance of children in the institution (food, supervision and care) are provided at the expense of the parents.

What changed

With the adoption of Law No. 10-FZ, municipalities have a number of problems:

lack of appropriate financial compensation in case of a decrease in the size of the parental fee (expenses for the educational process should be excluded from it);

the threat that the financial control authorities will classify as unlawful expenses compensation for parental fees in terms of reimbursement of costs for the provision of preschool education included in it;

non-delimitation of powers to financially support the maintenance of the child (supervision and care) in municipal preschool educational institutions in the part exempted from parental fees. We are actually talking about the provision of benefits, but it is not defined to which public legal entity these expenditure obligations are assigned.

With the final entry into force in 2012 of the Federal Law of May 8, 2010 No. 83-FZ and the change in the procedure for financial support for the activities of budgetary institutions, another problem arose - the impossibility of establishing a municipal task for kindergartens for a partially paid service. There is a norm of Federal Law No. 7-FZ “On Non-Commercial Organizations” (clause 4, article 9.2), according to which a budget institution has the right, in cases determined by federal laws, within the established state (municipal) task, to perform work, provide services for fee. However, the Law "On Education" does not stipulate that parental fees are charged within the limits of the state (municipal) task.

Way out of the situation

It is obvious that the way out of this situation is the adoption of a whole range of decisions. The departmental list of services needs to be amended to divide one complex service into two: services for the provision of public free preschool education and services for the maintenance of children (care and care). In the absence of an appropriate source of compensation for shortfalls in income from a reduction in parental fees and in order to minimize them, only the following expenses can be included in the cost standards for the financial provision of preschool education services:

from 65 to 80% of the cost of remuneration of teachers, since only they directly provide the educational process (in accordance with clause 2.8 of the annex to the order of the Ministry of Education and Science);

expenses for educational and visual aids, technical teaching aids, games, toys (in accordance with subparagraph 6.5, paragraph 1, article 29 of the current Law "On Education").

The remaining costs should be attributed to the service for the maintenance of children. As a result, a municipal task can be set for the provision of preschool education, since it is completely free of charge and its financial support can be provided by providing a subsidy (in accordance with paragraph 1, part 1, article 78.1 of the Budget Code). A subsidy for other purposes may be provided from the budget for the financial support of the partially paid service "Maintenance of children (child care and care)" in terms of reducing parental fees for other purposes (in accordance with paragraph 2, part 1, article 78.1 of the Budget Code).

New Law "On Education in the Russian Federation"

In December 2012, a new Law “On Education in the Russian Federation” (dated December 29, 2012 No. 273-FZ) was adopted, which will come into force on September 1, 2013. The exception is paragraph 3 of part 1 of article 8, which comes into force on January 1, 2014, which determines that the provision of state guarantees for the realization of the rights to receive preschool education in municipal organizations will be carried out through the provision of subventions to local budgets. Subventions include, among other things, the cost of wages, the purchase of textbooks and teaching aids, teaching aids, games, toys (except for the cost of maintaining buildings and paying utility bills) in accordance with the standards determined by the state authorities of the constituent entities of the Russian Federation.

In accordance with part 1 of article 9 of the new law, the powers of local self-government bodies of municipal districts and city districts to resolve issues of local importance in the field of education of the most budget-intensive include:

1) organizing 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) organizing the provision of additional education for children in municipal educational organizations (with the exception of additional education for children, the financial support of which is carried out by state authorities of a constituent entity of the Russian Federation);

3) creation of conditions for the implementation of supervision and care for children, the maintenance of children in municipal educational organizations;

4) ensuring the maintenance of buildings and structures of municipal educational organizations, the arrangement of territories adjacent to them.

Unfortunately, the mechanism of financial support of the authority to look after and care for orphans and children left without parental care, as well as children with tuberculosis intoxication, remained unsettled (Part 3, Article 65 of Law No. 273-FZ). However, it should be recognized that the contingent of these children attending kindergartens is an insignificant percentage (in the Navashinsky district - 0.9%).

In the process of discussing and adopting a new law on education, a discussion has now unfolded in the media and the Internet regarding the size of the parental fee, or rather its possible significant increase. The analysis carried out in the Navashinsky district shows that from September 1, 2013, the parental fee for city kindergartens should be from 3.5 to 4.5 thousand rubles. per month, in rural areas the payment can reach up to 13.5 thousand rubles. It is obvious that even taking into account the part of the parental payment for the bulk of the population that is retained in the new law at the expense of the constituent entity of the Russian Federation, this will be an unbearable payment. The legislator, in part 2 of article 62 of Law No. 273-FZ, establishes that the founder has the right to reduce the amount of parental fees or not to collect it from certain categories of parents (legal representatives) in cases and in the manner determined by him. But who will pay for this benefit has not yet been determined.

According to paragraph 24 of Part 2 of Article 26.3 of the Federal Law of October 6, 1999 No. 184-FZ “On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation”, social support for families with children (including large families, single parents), low-income citizens belongs to the powers of the constituent entities of the Russian Federation. This power is partially implemented in Part 5 of Article 65 of the new Law "On Education", but this is clearly not enough for the main part of citizens with children. The problem is that support is provided to all citizens with children attending kindergartens, including families with high incomes and those who do not need this support. At present, for example, in the Navashinsky district, about 19% of citizens do not apply for compensation for parental fees, and we believe that it is precisely because they do not need it (the parental fee is 1.25 thousand rubles).

Obviously, it is necessary to amend Part 5 of Article 62 of the new Law “On Education”, which determines the targeting of this support, in order to redistribute funds in favor of citizens who really need it. Otherwise, in order to avoid a social explosion, municipalities will be forced to provide benefits on parental fees and, in fact, take on the expenditure obligation of the constituent entity of the Russian Federation.

According to the All-Russian Classifiers of Economic Activities (OKVED) and Products by Types of Economic Activities (OKPD), child support services are included in section 85.3 “Social Services”, and not in section 80.10 “Services in the field of preschool and primary general education”. In accordance with Federal Law No. 131-FZ, the provision of social support measures to certain categories of citizens and the provision of social services do not relate to issues of local importance. According to Part 3 of Article 136 of the Budget Code, municipalities in whose budgets the share of interbudgetary transfers from the budgets of the constituent entities of the Russian Federation (with the exception of subventions) exceeds 30% of their own income, do not have the right to establish and fulfill spending obligations that are not related to the resolution of issues referred to by the Constitution of the Russian Federation, federal laws, laws of subjects of the Russian Federation to the powers of the relevant local governments. Nevertheless, these spending obligations will have to be accepted, moreover, by municipalities with a subsidy of more than 30%, contrary to the prohibitions established by law.

Availability - save, costs - minimize

Undoubtedly, the most correct way is to introduce an amendment to the new law that ensures the provision of targeted support at the expense of the 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 of it. But until this happens, local governments can ensure (maintain) the availability of kindergarten services in at least two ways.

The first is to introduce a limit on the amount of parental fees in municipal educational institutions, that is, in fact, to provide a benefit for paying from the local budget, as is currently happening. In this case, the municipalities with a subsidization of more than 30% will take on an expenditure obligation that is not classified as a matter of local importance, in violation of Article 136 of the Budget Code.

Second: to establish from September 1, 2013, the amount of the parental fee in accordance with part 2 of article 65 of the new law at the rate of 100% of the cost of maintaining children. At the same time, introduce additional measures of social support for families by providing compensation for parental fees at the expense of the local budget, similar to compensation at the expense of the funds of a constituent entity of the Russian Federation. In accordance with Part 5 of Article 20 of Law No. 131-FZ, local governments have the right to establish additional measures of social support and social assistance for certain categories of citizens, regardless of the presence in federal laws of provisions establishing this right.

Both options allow minimizing budget expenditures by providing targeted payment benefits depending on the per capita income of the family. But the first option actually completely shifts the spending obligation of the constituent entity of the Russian Federation onto the municipalities. In the second option, compensation for parental fees at the expense of the constituent entity of the Russian Federation (part 7 of article 65 of the new law) will be paid on the basis of the sum of all costs related to childcare and care and included in the parental fee. Such a decision, even taking into account the preservation of the level of parental fees, will further reduce the costs of the local budget for the provision of childcare services in the amount of 16 (from 80 to 64% for one child in the family) to 63% (from 90 to 27% for three or more children in a family). The freed up significant financial resource can be used to strengthen the material base of kindergartens, as well as to increase the wages of teachers in accordance with the decree of the President of the Russian Federation.