Training costs in preschool institutions. The law gives a list of expenses relating to education expenses, including preschool. It is "labor costs, the acquisition of textbooks and textbooks, learning tools, games, toys." Availability

Alexey Alexandrovich Maksimov, Head of Finance Department of the Navashashi District of the Nizhny Novgorod Region, Valid Municipal Adviser on the 1st Class, considers problematic issues on the delimitation of powers between public education levels on the provision of pre-school education services and are offered ways to solve them.

In the past year, significant changes were made to the Law of the Russian Federation of July 10, 1992 (the law of February 28, 2012 No. 10-FZ), clarifying, in particular, the scope of responsibility for the organization of pre-school services Education. Thus, the powers of local governments are now related to the authority to financial support for pre-school education in non-state institutions. Also, the concept of "children's content" was supplemented (clarified) with the words "Bind and Care for Children" and the inadmissibility of the inclusion in the list of expenses for the maintenance of the child (a child and child care) costs for the implementation of the main educational program of pre-school education was established.

Nevertheless, according to the analysis of data published on the official website of Bus.gov.ru, in most regions of the Russian Federation to municipal institutions of pre-school education, municipal assignments were brought to the provision of one partially paid service in the field of pre-school education. The subject of the service is both directly by the organization of the educational process on the provision of preschool education and the content of children (leaving and care for children).

What was earlier

According to the Law "On Education", the services for the provision of education (training and education) and the content of children are delimited. Therefore, the free preschool education when establishing one comprehensive service formally caused the establishment of a fee for a part of a service that is not related to the educational process, that is, fees for the maintenance of a child, including food, care and care for it.

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

Clause 2.8 of the annexes to order of the Ministry of Education and Science of the Russian Federation of November 23, 2009 No. 655 "On approval and enforcement of federal state requirements for the structure of the main educational program of preschool education" found that the time required for the implementation of the main educational program of pre-school education, It ranges from 65 to 80% of the time of stay of children in a preschool institution. Comparing the above provisions of regulatory acts, it can be concluded that the costs of preschool education institutions are distributed in the same way: 80% of costs are subject to the provision of pre-school education and should be financed from the local budget, 20% of the costs that are on the maintenance of children in the institution (Nutrition, leaving and care) are provided at the expense of parents.

What changed

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

the lack of relevant financial reimbursement with a decrease in the size of the parent fee (expenses for the educational process should be excluded from it);

the threat of the attribution by financial control authorities to unlawful expenditures compensation for the parental fee in terms of reimbursement of the cost of providing pre-school education included in it;

instrumenting the powers to financial support for the content of the child (leaving and care) in municipal pre-school educational institutions in the part exempt from the parent fee. It is actually about granting benefits, but it is not determined to which public-legal education these expenditure obligations include.

With the final entry into force in 2012 of the Federal Law of May 8, 2010 No. 83-ФЗ and a change in the procedure for financial support for budgetary institutions, another problem appeared - the impossibility of establishing the municipal task to kindergartens to a partially paid service. There is a norm of Federal Law No. 7-FZ "On non-profit organizations" (clause 4 of article 9.2), in accordance with which the budgetary institution has the right in cases defined by federal laws, within the established state (municipal) tasks to carry out work, provide services for fee. However, the law "On Education" has not stipulated that the parental fee is charged within the state (municipal) task.

Output

Obviously, the exit from the established situation is the adoption of a whole complex of solutions. The departmental list of services needs to make a change in the division of one comprehensive service into two: services for the provision of publicly available free preschool education and children's maintenance services (care and care). In the absence of a corresponding source of reimbursement of drop-down income from a decline in parental fee and, in order to minimize them, only the following costs can be included in the costs of the costs of financial support.

from 65 to 80% of expenses for the labor of pedagogical workers, since only they directly provide the educational process (in accordance with paragraph 2.8 of the annex to the order of the Ministry of Education and Science);

expenditures on educational and visual aids, technical means of training, games, toys (in accordance with sub. 6.5 p. 1 of Art. 29 of the current Law "On Education").

The remaining costs should be attributed to the children's content. As a result, a municipal assignment can be installed on the presence of pre-school education, since it is completely free and its financial support can be carried out by providing a subsidy (in accordance with para. 1 Part 1 of Art. 78.1 of the Budget Code). The financial support of the partially paid service "The content of children (care and childcare)" in terms of the decline in parental fee from the budget may be provided with a subsidy 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 enters into force on January 1, 2014, which it is determined that providing state guarantees for the realization of the rights to obtain pre-school education in municipal organizations will be carried out by providing subventions to local budgets. In the subventions, including labor costs, the acquisition of textbooks and textbooks, training, games, games, toys (with the exception of costs of building buildings and 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 the local governments of municipal regions and urban districts to address local issues in the field of education from the most budgets are:

1) the organization of the provision of pre-school, primary general, basic general, secondary general education in municipal educational organizations (except for the authority to financial support for the implementation of basic general education programs in accordance with federal state educational standards);

2) the organization of the provision of additional education of children in municipal educational organizations (with the exception of additional education of children, the financial support of which is carried out by the state authorities of the subject of the Russian Federation);

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

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

Unfortunately, the mechanism of financial support for the supervision and care of children-orphans and children remained unresolved, as well as for children with tuberculous intoxication (Part 3 of Article 65 of Law No. 273-ФЗ). However, it should be recognized that the contingent of these children attending kindergartens is a slight percentage (according to Nawashinsky district - 0.9%).

In the process of discussing and adopting a new education law, a discussion was launched in the media and the Internet regarding the size of the parental fee, and more precisely its possible significant growth. The analysis carried out in Navashashsky district shows that from September 1, 2013, the parental fee should be from urban kindergartens from 3.5 to 4.5 thousand rubles. per month, in rural fee can reach up to 13.5 thousand rubles. Obviously, even taking into account the compensation preserved in the new law, at the expense of the subject of the Russian Federation, part of the parental fee for the majority of the population it will be an unbearable fee. The legislator in part 2 of Article 62 of Law No. 273-FZ found that the founder has the right to reduce the amount of the parental fee or not charge it from individual categories of parents (legal representatives) in cases determined by him and the procedure. But who will pay for this benefit, today is not defined.

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 the Organization of Legislative (Representative) and the executive bodies of state power of the constituent entities of the Russian Federation" Social support for families with children (including large families, Lonely parents), poor citizens refer to the powers of the subjects of the Russian Federation. This authority was 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 who have children. The problem is that support is provided to all citizens who have children visiting kindergartens, including families with high incomes and in this support unnecessary. Currently, for example, in Nawashinsky district, about 19% of citizens are not paid for compensation for the parent fee, and we believe that it is because of the fact that it does not need it (the parental fee is 1.25 thousand rubles).

Obviously, it is necessary to make a change in part 5 of Article 62 of the new Law "On Education", which determines the address of this support, in order to redistribute funds in favor of citizens, really in need. Otherwise, municipalities will be forced to avoid social explosion to provide benefits on the parental board and actually take the consumables of the subject of the Russian Federation.

According to all-Russian classifiers of types of economic activity (OKVED) and products by type of economic activity (OKPD), children's maintenance services are included in section 85.3 "Social services", and not in section 80.10 "Services in the field of pre-school 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 local matters. According to part 3 of article 136 of the Budget Code, municipalities, in whose budgets, the share of inter-budget transfers from the budgets of the constituent entities of the Russian Federation (with the exception of subventions) exceeds 30% of its own income, do not have the right to establish and execute expenditure obligations that are not related to the decision of the issues related to the Constitution of the Russian Federation, Federal laws, laws of the constituent entities of the Russian Federation to the powers of the relevant local authorities. Nevertheless, it will have to take these expenditure obligations, and the municipalities having a subsidization of over 30%, contrary to the prohibitions established by the legislation.

Accessibility - Save, costs - minimize

Undoubtedly, the most correct way is to enter into a new law of amendment, providing the provision of address support from the subjects of the Russian Federation, depending on the person's per capita income in order to redistribute funds in favor of families in need. But so far it has not happened, local governments provide (maintain) the availability of kindergartens services can be at least two ways.

The first: to introduce a restriction on the size of the parental fee in municipal educational institutions, that is, actually provide benefit from paying at the expense of the local budget, as is currently happening. In this case, the municipalities having a subsidiance of over 30% will take the expenditure commitment, not related to matters of local importance, in violation of Article 136 of the Budget Code.

Second: Install from September 1, 2013, the size of the parent fee in accordance with part 2 of Article 65 of the new law at the rate of 100% of the costs of the maintenance of 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 similarly to compensation at the expense of the subject of the subject 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 availability of the provisions that establish the specified right in the federal laws.

Both options allow you to minimize budget expenditures by providing targeted benefits on payment depending on the per capita income of the family. But the first option actually completely shifts the consumables of the subject of the Russian Federation into municipalities. In the second same option, the compensation of the parental fee due to the subject of the Russian Federation (Part 7 of Art. 65 of the New Law) will be paid at the calculation of the amount of all costs assigned to the care and care of children and the parental fee. Such a decision, even taking into account the preservation of the parental level, will further reduce the expenses of the local budget for the provision of supervision and care services in the amount of 16 (from 80 to 64% with one child in the family) to 63% (from 90 to 27% Three and more children in the family). The released substantial financial resource can be sent to strengthening the material base of kindergartens, as well as to increase the wages of pedagogical workers in accordance with the Decree of the President of the Russian Federation.

In accordance with Part 6 of Article 7 of the Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation", the Department of State Policy in the field of general education The Ministry of Education and Science of Russia sends to the implementation of authority of the state authorities of the constituent entities of the Russian Federation on financial support for the provision of state and municipal services in the field of pre-school education.

Appendix: 30 liters in 1 copy

Director Department

A.V. Zyryanova

Guidelines
in implementing the powers of state authorities of the constituent entities of the Russian Federation on financial support for the provision of state and municipal services in the field of pre-school education

I. General provisions

These methodological recommendations are aimed at providing methodological support to state authorities of the constituent entities of the Russian Federation on the implementation of authority to financial support for state and municipal services in the field of pre-school education.

According to part 2 of Article 99 of the Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation" (hereinafter referred to as the Federal Law of December 29, 2012 No. 273-FZ) state authorities of the constituent entities of the Russian Federation establish the costs of the costs of The provision of state and municipal services in the field of pre-school education.

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

For preschool education, the Federal Law of December 29, 2012 No. 273-FZ contains norms that allow to allocate services provided by pre-school educational organizations (state / municipal) that may be included in the list:

Ensuring state guarantees for the realization of the rights to receive public and free pre-school education in municipal pre-school educational organizations;

Organization of the provision of publicly available and free pre-school education on basic general educational programs in municipal educational organizations, as well as the creation of conditions for the supervision and care of children, the content of children in municipal educational organizations;

Implementation of the supervision and care of children.

From January 1, 2014, paragraph 3 of Part 1 of Article 8 and paragraph 1 of Part 1 of Article 9 of the Federal Law of December 29, 2012 No. 273-FZ, establishing a new distribution of powers of state authorities of the constituent entities of the Russian Federation and local self-government of municipal regions and urban districts to ensure state guarantees of the realization of the rights to obtain publicly available and free pre-school education in municipal pre-school educational organizations and other educational organizations and the organization of its provision. In accordance with the specified distribution of powers at the expense of the budget of the constituent entity of the Russian Federation, financial support is carried out by the implementation of pre-school general education programs in municipal educational institutions by providing subventions to local budgets, including the cost of paying for labor, the acquisition of textbooks and textbooks, training, games, games, toys (except Costs for the maintenance of buildings and payment of utility services), in accordance with the standards determined by the state authorities of the constituent entities of the Russian Federation (paragraph 3 of Part 1, Art. 8). Other expenditures on the organization of pre-school education in municipal educational institutions (including in terms of the costs of the content of buildings and the acquisition of utilities) are related to municipal powers and are carried out at the expense of the budgets of municipalities (paragraph 1 of Part 1, Art. 9).

In connection with the above-mentioned in the constituent entities of the Russian Federation and municipalities, it is recommended that the complex of regulatory legal acts are recommended that determine the procedures for calculating the amounts of the required financial support not only the implementation of the main educational program of pre-school education, but also to create conditions for supervision and care, as well as establishing compensation of the parental part of the parental For certain categories of parents (legal representatives). Such regulatory legal acts should be:

At the subject of the constituent entity of the Russian Federation:

Methodik
Calculation of costs of costs to ensure state guarantees of the realization of the rights to receive public and free preschool education in municipal pre-school educational organizations

Section 1. General

1.1. This technique establishes the procedure for determining the normative costs for the implementation of the basic general educational program of pre-school education (hereinafter - Programs) based on the principle of regulatory financing per pupil.

1.2. The cost of the implementation costs of the program is the guaranteed minimum allowable amount of financial resources per year per pupil required to implement the program, including:

Expenses for the remuneration of workers implementing the program;

Expenses for learning and education;

Other expenses (with the exception of expenses for the maintenance of buildings and utilities carried out from local budgets), including those related to the additional professional education of pedagogical workers in the profile of their activities.

1.3. The methodology was developed in accordance with the Budget Code of the Russian Federation, Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation", Federal Law of May 8, 2010 No. 83-FZ "On Amendments to Selected Legislative Acts Russian Federations in connection with the improvement of the legal status of state (municipal) institutions, "Federal Law of October 6, 1999 No. 184-FZ" On the general principles of the organization of legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation ".

1.4. The values \u200b\u200bof the coefficients and parameters used are determined at the level of the constituent entity of the Russian Federation independently. When determining coefficients and parameters, including:

Features of the implementation of pre-school general education programs in state and municipal organizations of the subject of the Russian Federation;

Installed GEF to the requirement for the implementation of preschool general programs;

Requirements SanPiN 2.4.1.3049-13 in terms of the flow rate of groups and the duration of children's stay in a preschool educational organization;

Section 2. The procedure for determining the costs of costs for the implementation of the main general education program for preschool education

This section presents two options for determining the normative costs for the implementation of the basic general educational program of pre-school education, which can be used by state authorities of the constituent entities of the Russian Federation, developed on the basis of various methodological approaches.

Option number 1 Definition of cost standards for the implementation of the main general education program for preschool education

2.1. Calculation of standards for the implementation of the program * is carried out by the formula:

* - standards for labor costs and charges for payments to the work of pedagogical workers (this technique);

* - the cost of labor and accrual costs for payments to the work of educational and auxiliary workers (this technique);

* - standards for paying for labor and charges for payments to the remuneration of administrative and managerial and service workers involved in the implementation of the Program (this technique);

* - standards for the cost of providing expenses for the training and education used in the implementation of the program (this technique);

* - The cost of providing additional professional education to pedagogical workers implementing the program (this technique).

2.2. Calculation of the cost of labor and accrual costs for payments to Pedagogical workers * is carried out by the formula:

* - standards for the cost of labor and accruals for payments to the work of pedagogical workers based on the program for the implementation of the Program in accordance with GEF to (of this method);

*, *, *, *, *, * - Differentiating coefficients for calculating the cost of labor costs and charges for payments to pay for pedagogical workers per pupil (this technique).

2.2.1. The cost of labor and accrual costs for payments to the labor of pedagogical workers based on the program on the implementation of the program in accordance with GEF to * is determined by the formula:

* - the estimated need for the number of pedagogical workers to provide services for the implementation of the program in accordance with GEF to. The recommended range of values \u200b\u200bper pupil *;

* - predicted average monthly salary of employees of the general education of the constituent entity of the Russian Federation on the planned financial period, adjusted taking into account additional payments for special working conditions, rub. / month;

* - the coefficient that takes into account the accrual for payments to pay for the planned financial period;

* - The coefficient that takes into account the cost of organizing additional professional education of pedagogical workers. The recommended range of the coefficient values \u200b\u200bper 1 pupil *.

2.2.2. The following factors include the following coefficients for calculating the dysfrelectric coefficients for calculating the value of the cost of labor and accruals for payments to the labor of pedagogical workers:

* - coefficient, taking into account activities on a qualified correction of deficiencies in physical and (or) mental development of pupils;

2.3. Calculation of the cost of labor costs and charges for payments to the labor of educational and auxiliary workers * is carried out by the formula:

* - standards for the cost of labor and accrual for payments to the work of educational and auxiliary workers based on the program for the implementation of the Program in accordance with GEF to (this technique);

*, *, *, *, *, * - Differentiating coefficients for calculating the cost of labor costs and charges for payments to the remuneration of educational and auxiliary workers (this technique).

2.3.1. The cost of labor and accrual costs for payments to the work of educational and auxiliary workers based on the program for the implementation of the Program in accordance with GEF to * is determined by the formula:

* - The predicted ratio of average wages of educational and auxiliary personnel and pedagogical workers on the planned financial period. The recommended range of values \u200b\u200bper pupil *;

* - the estimated need for the number of educational workers to provide services for the implementation of the Program in accordance with GEF to. The recommended range of values \u200b\u200bper pupil *;

12 - the number of months in the calendar year;

2.3.2. The composition of differentiating coefficients for calculating the cost of labor and accrual costs for payments to the labor of educational and auxiliaries includes the following coefficients:

* - coefficient that takes into account the increased cost of the service for the implementation of the program in rural areas;

* - coefficient taking into account the age of pupils;

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

* - coefficient, taking into account the operation of the organization;

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

2.4. Calculation of the cost of labor costs and charges for payments to the remuneration of administrative and managerial and serving employees involved in the implementation of the program, * is carried out by the formula:

* - the cost of paying for labor and charges for payments to the labor of administrative and management and service workers involved in the implementation of the Program, based on the provision of services in accordance with GEF to (this technique);

*, *, *, * - Differentiating coefficients for calculating the cost of labor costs and charges for payments to the labor of administrative and managerial and service workers involved in the implementation of the Program (this technique).

2.4.1. The cost of labor costs and accruals for payments to the remuneration of administrative and managerial and service workers involved in the implementation of the Program, based on the provision of services in accordance with GEF to * is determined by the formula:

* - the predicted ratio of the average wages of administrative and administrative, as well as attendants and pedagogical workers on the planned financial period. The recommended range of values \u200b\u200bper pupil *;

* - the estimated need for the number of administrative and managerial and service workers involved in the implementation of the program for the provision of services in accordance with GEF to. The recommended range of values \u200b\u200bper pupil *;

12 - the number of months in the calendar year;

* - The coefficient that takes into account the accrual for payments to pay for the planned financial period.

2.4.2. The range of differentiation coefficients for calculating the cost of labor and accrual costs for payments to the labor of administrative and managerial and service workers involved in the implementation of the program includes the following coefficients:

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

* - coefficient that takes into account the increased cost of the service for the implementation of the program in rural areas;

* - coefficient taking into account the age of pupils;

* - The coefficient that takes into account activities on a qualified correction of deficiencies in physical and (or) mental development of pupils.

2.5. The cost of providing expenditures for the training and education used in the implementation of the program, * is set in the amount of 3000 - 8000 rubles. per year per pupil / or in percentage of the cost of the labor costs of pedagogical workers.

2.6. The cost of providing additional professional education to pedagogical workers implementing the program, in terms of the payment of the acquired services of additional professional education and costs associated with accommodation, travel and other travel expenses, * is established in accordance with the peculiarities of the subject of the Russian Federation in the amount of 500 - 1000 rubles. per year per 1 pupil / either as a percentage of the cost of the cost of labor of pedagogical workers.

Option 2 Definitions of costs of costs for the implementation of the main educational program of pre-school education

2.1. Calculation of costs of costs for the implementation of the main general educational program Nizhometh is carried out by the formula:

NOTE \u003d NOT + NCO,

Not - the cost of labor costs with the accruals of pedagogical workers; educational and auxiliary personnel; parts of administrative and managerial and service workers;

NCO is the cost of providing expenses for the training and education used in the implementation of the program;

2.2. The calculation of the cost of labor costs is carried out by age groups in accordance with the implemented programs (groups of overall, compensating, wellness and combined orientation, mixed groups), as well as the coefficients of the rise in price per pupil, based on the following indicators:

the number of pupils in the group;

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

the average wages of educators and assistants of educators according to the system of remuneration system operating in the region (salary, coefficients of compensation and stimulating payments);

load guidelines (number of hours per week);

load assistants of educators (number of hours per week);

surcharges for working with orphans and persons having deviations in the development (a group of compensating and improving orientation);

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

the coefficient of bringing the average wage of educators to the average for education in the subject of the Russian Federation.

The share of expenses for the remuneration of administrative and administrative, auxiliary and service personnel is established as a percentage of the general foundation for the wages of the institution. It is understood that the cost of this personnel group should be divided into two services: "The implementation of the main general educational programs of preschool education" and "the organization of the provision of education, as well as the creation of conditions for the supervision and care of children," possibly division is proportionally regulatory Costs for labor on these services.

2.3. The cost of education costs in preschool educational organizations per pupil by type of groups (s) and by the ages of pupils NOT are determined by the formula:

G - the watch of children's stay in groups (installed according to p. 1.3 SanPiN 2.4.1.3049-13);

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

Sn. - the amount of wages of the teacher in accordance with the system of wage operating in the region;

To cf. ECON. - the coefficient of bringing the average wage of educators to the average for education in the subject of the Russian Federation;

ZP Pom. Vosp. - average size of wages assistant teacher in accordance with the wage system operating in the region;

m is the estimated system filtering (installed according to P.P. 1.8 - 1.12 SanPine 2.4.1.3049-13);

DBP. - the number of hours at the payroll rate per week: 36 hours;

DPOM.VOS. - the number of hours at the salary rate per week: 40 hours;

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

1.302 - the coefficient of social tax deductions;

s is the coefficient of increasing the wage fund for additional costs associated with the replacement of workers running on vacation, retraining, etc.;

k - the coefficient of higher prices for the countryside;

b - the coefficient of increasing the wage fund to the administrative and administrative, educational and auxiliary, junior service personnel;

y - the coefficients of the appreciation by types of groups;

r is regional additional coefficients (in accordance with regulations of regional legislation).

Numbering points is given in accordance with the source

2.5. The cost of providing expenses for the training and education used in the implementation of the Program, * is established in the absolute amount in rubles or in a percentage of the cost of the cost of the labor of pedagogical workers.

Based on the established costs of the cost of the constituent entity of the Russian Federation, the calculation of the total subventions provided to local budgets for the implementation of the rights to receive publicly available and free pre-school education in municipal pre-school educational organizations is being developed. To determine the relevant volumes of subventions, the following techniques can be used:

Methodik
Calculation of the total subvention provided to local budgets for the implementation of public authority to ensure state guarantees for the realization of citizens' rights to receive public and free pre-school education in municipal preschool educational organizations

Option number 1 for calculating the total subvention

1. General (annual) volume of subvention transmitted to local government to implement government powers to ensure state guarantees of the realization of the rights to obtain public and free pre-school education in municipal pre-school educational organizations for the relevant financial year is determined by the formula:

S is the amount of subventions necessary to municipal education for government agencies to ensure state guarantees of the realization of the rights to receive public and free pre-school education in municipal pre-school educational organizations for the relevant financial year;

i - the sequence number of the service provided in the municipality, determined by the following features of the program implementation in accordance with GEF to:

Age of pupils;

The direction of groups;

The presence of pupils of restrictions on health status;

The duration of the stay of children in the group per day;

Organization mode of organization (days per week; months per year);

Number of groups in a preschool educational organization;

The type of terrain in which the pre-school educational organization is located;

* - the number of pupils in the municipality receiving in the relevant fiscal year the I -u service for the implementation of the program in the municipal preschool educational organization of the relevant municipality;

* - Regulatory costs for the implementation of the program within the framework of the I-th service defined for the relevant municipality in accordance with the "Calculation of costs for providing state guarantees for the implementation of the rights to receive publicly available and free pre-school education in municipal pre-school educational organizations" for the relevant fiscal year.

Option 2 of the calculation of the total subvention

The total (annual) volume of subventions transmitted to the local government to implement public authority to ensure state guarantees for the implementation of the rights to receive public and free pre-school education in municipal pre-school educational organizations for the relevant financial year is determined by the formula:

* - the amount of subventions necessary to municipal education for government agencies to ensure state guarantees of realization of the rights to receive public and free pre-school education in municipal pre-school educational organizations for the relevant financial year;

N - Niddle;

*, *, *, *, * - Regulatory costs for the implementation of the main general educational program of pre-school education within the framework of the I-th service defined for the fiscal year in groups of the overall, compensatory, wellness and combination orientation, mixed groups in urban and rural areas, taking into account stay of the pupil in the preschool educational organization;

*, *, *, *, * - the average annual number of pupils in groups of overall, compensating, wellness and combination, mixed groups in urban and rural areas, predicted for the relevant fiscal year;

n - the number of age groups.

III. Approaches to the establishment of statutors of financial support for the organization of the provision of public and free pre-school education on basic general educational programs in state (municipal) educational organizations, as well as the creation of conditions for the supervision and care of children, the content of children in state (municipal) educational organizations

The organization of the provision of publicly available and free pre-school education, as well as the creation of conditions for the supervision and care of children, the content of children is assigned to the powers of the founder of the pre-school educational organization. Based on the basis of the cost of provision of services to ensure the organization of the provision of public and free pre-school education on basic general educational programs in state (municipal) educational organizations, as well as the creation of conditions for the supervision and care of children, the content of children in state (municipal) educational organizations A standard of labor costs of employees will be made to provide the provision of these services established by the regional or municipal regulatory legal act. Regulators for financial support services should also take into account the costs of public utilities consumed by the educational organization, as well as the remuneration of workers who ensure the functioning of heating systems, delivery and storage of the necessary learning tools, preparation of food products (deplets, storage, boiler operators, cooks, drivers, movers , storekeepers, utility workers, plumbing and plumbing, etc.). It is recommended to determine the cost of the provision of services for the implementation of the program and creating conditions for the implementation of the supervision and care to use the following model method:

Methodik
Calculation of costs for the provision of services to ensure the organization of the provision of public and free pre-school education on basic general educational programs in state (municipal) educational organizations, as well as the creation of conditions for the supervision and care for children, the content of children in state (municipal) educational organizations

1. Methods for calculating cost standards for the provision of services to ensure the organization of the provision of public and free pre-school education on basic general education programs in state (municipal) educational organizations, as well as the creation of conditions for the supervision and care for children, the content of children in state (municipal) educational Organizations are a preschool educational organization recommended for the use of a preschool educational organization in the development of a methodology for calculating cost standards used in determining the amount of financial support for the implementation of the state (municipal) task for the provision of services.

2. Regulatory services costs - guaranteed minimally permissible amount of financial resources per year in the settlement of one pupil, necessary to ensure the implementation of the organization to ensure the organization of providing public and free pre-school education on basic general educational programs in state (municipal) educational organizations, and Also creating conditions for the implementation of the supervision and care of children, the content of children in municipal educational organizations. These standards include:

Expenses for the remuneration of workers providing the organization to provide public and free pre-school education on basic general educational programs and creating conditions for supervision and care;

The cost of purchasing utilities consumed in the process of providing public and free pre-school education on basic general educational programs and creating conditions for supervision and care;

Costs for the content of buildings and buildings of the preschool educational organization.

3. Calculation of costs of costs for the provision of services for the implementation of the Program and the creation of conditions for supervision and care * is carried out by the formula:

* - the cost of labor costs of workers providing the organization to provide public and free pre-school education on basic general education programs and creating conditions for the implementation of supervision and care defined by the founder in accordance with:

The orientation of groups (including for groups of correctional, combined and recreational oriencies);

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

Age pupils

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

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

The direction of groups (including for groups of correctional, combined and recreational oriencies);

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

Age of pupils;

Other features of the program implementation.

* - The cost of the costs of the contents of buildings and buildings of the preschool educational organization is established on the basis of data analysis of the prisoners.

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

To determine the adequacy of funds for the provision of supervision and care services, the calculated cost standards must cover the costs associated with:

With the purchase of food;

With the acquisition of consumables used to ensure compliance with pupils of the day and personal hygiene.

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

Methodik
Calculation of costs of costs for leaving and care for children in educational organizations

1. The method of calculating the costs of costs for the care and care of children in preschool educational organizations is recommended for use at regional and municipal levels in the development of regulatory legal acts determining the amount of charges with parents (legal representatives) for the care and care of children in educational organizations , as well as when calculating the relevant cost standard, which determines the amount of compensation for the expenditure of an educational organization for the provision of supervision and care services, categories of children from which the parent fee is not charged.

2. Costs for the provision of services for the supervision and care of children - the amount of funds per year per pupil required to provide the supervision and care services to the educational organization, including:

Costs for the purchase of food;

Other expenses related to the acquisition of consumables used to ensure compliance with pupils of the day and personal hygiene.

3. Calculation of costs for the provision of supervision and care services, *, is carried out by the formula:

* - standards for the cost of purchasing food products (this technique);

* - The cost of the cost of carrying out other expenses related to the acquisition of consumables used to ensure compliance with pupils of the day and personal hygiene (this technique).

3.1. The regulatory costs for the purchase of food (N_PP) are consolidated from the cost of the daily diet of one child in accordance with the established SanPiN norms (applications 10, 11 to SanPine 2.4.1.3049-13), taking into account seasonality and for each category of eating. The daily menu is compiled based on the recommended set of food with calorie content for children of different ages and the residence mode. The calculation of the regulatory costs for the purchase of food is made by the formula:

* - standards for the cost of acquiring food when providing the main supervision and care services (this technique);

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

3.1.1. The cost of the cost of purchasing foods in the provision of the main supervision and care service * is determined by the formula:

* - the average market value of the purchase of a unit of the i-th product from the diet of children's consumption, rubles;

* - the daily consumption of the I-HO product in the diet of children, units;

D - the planned number of days of visiting by one child of the educational organization operating 5 days a week 10 months a year, on the planned fiscal year.

3.1.2. The composition of the differentiation coefficients for calculating the value of the cost of purchasing foods includes the following coefficients:

* - coefficient taking into account the age of pupils;

* - coefficient, taking into account the operation of the organization;

* - coefficient that takes into account the duration of the organization's work;

* - The coefficient that takes into account the recruitment mode.

3.2. The cost of exercising other expenses related to the acquisition of consumables used to ensure compliance with pupils of the day and personal hygiene regime (NDR) is established in a natural amount per year or in a percentage of the cost of the work of workers participating in the provision of services for supervision and care.

* (1) As a founder of educational organizations for these recommendations, state authorities of the constituent entities of the Russian Federation, local governments of municipal districts and urban districts in education, private organizations and individual entrepreneurs who implement educational programs of pre-school education

* (2) This technique also applies to private organizations and individual entrepreneurs who implement educational programs of pre-school education.

* (4) The service for the implementation of the Program in accordance with GEF is understood to be the service for training and education of children under the age of 5 years in oversized groups with a 12-hour stay of stay working 5 days a week, 10 months a year, in urban areas , in organizations with six groups.

* (5) Including work in rural areas, correctional groups, taking into account district coefficients and northern premiums, in case such surcharges are established.

* (6) Including the cost of paying for the work of additional professional education and expenses associated with the interruption of educational activities of the pedagogical worker at the time of their training.

* (7) When determining the coefficients, including the Resolution of the Ministry of Labor of Russia dated April 21, 1993 No. 88 "On approval of standards for determining the number of personnel engaged in the service of preschool institutions (Nursery, Nasry-Gardens, kindergartens)", Resolution of the Chief State Sanitary Doctor of the Russian Federation of May 15, 2013 No. 26 "On the approval of Sanpin 2.4.1.3049-13" Sanitary and epidemiological requirements for the device, content and organization of the work of pre-school educational organizations. "

* (8) Taking into account the differentiation of remuneration of individual categories of administrative and management and discussing workers.

* (9) Installed in accordance with paragraph 2.3.2. Resolutions of the Ministry of Labor of the Russian Federation dated April 21, 1993 No. 88 "On approval of standards for determining the number of personnel engaged in the maintenance of preschool institutions (Nursery, Nasry-Gardens, kindergartens)."

Apparently, a typo is made in the text of the previous paragraph. It is understood by paragraph 2.3.2 of standards for determining the number of personnel engaged in servicing preschool institutions (Nursery, Nasry-Gardens, kindergartens), approved. Resolution of the Ministry of Labor of the Russian Federation of April 21, 1993 N 88

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

* (11) See applications to this methodological guidelines.

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

* (13) Determined by estimating the number of days of passing by children for various reasons.

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

application
to implementation
powers of the authorities of the subjects
Russian Federation for Financial Support
provision of state and municipal
services in the field of pre-school education

Structure
Differentiating coefficients for calculating the cost of labor costs and charges for payments to Pedagogical workers


0,45-0,65
0,7-0,95
1.0
1,1-1,3


1.0
1,1-1,2
1,2-1,5
2,2-3,0
2,6-3,8
4,0-6,0
4,0-6,0
4,0-6,0	For children with autism
4,0-6,0
4,0-6,0

Structure
Differentiating coefficients for calculating the cost of labor costs and charges for payments to the remuneration of educational and auxiliary workers

The coefficient that takes into account the duration of the stay of pupils in the group (the recommended range of the values \u200b\u200bof the coefficient calculation per pupil)
0,5-0,7	For pupils attending a short stay group (up to 5 hours)
0,75-0,95	For pupils attending a group of abbreviated stay (from 8 to 10 hours)
1,0	For pupils attending a full day group (from 10.5 to 12 hours)
1,1-1,3	For pupils attending a total day group (from 13 to 14 hours) and groups of round-the-clock stay

The coefficient that takes into account the activities on a qualified correction of shortcomings in physical and (or) mental development of pupils (the recommended range of the coefficient values \u200b\u200bper pupil)
1,0	For children in general collapsing
1,1-1,2	For children in groups with a combined orientation
1,2-1,5	For children in recreation groups
2,2-3,0	For children with severe speech disorders, for visually impaired children, for children with amblyopia, squint, for children with mental delay, for children with mental retardation of easy degree
2,6-3,8	For deaf children, for blind children
4,0-6,0	For hearing impaired children, for children with impairment of the musculoskeletal system
4,0-6,0	For children with mental retardation moderate, severe degree
4,0-6,0	For children with autism
4,0-6,0	For children with a complex defect (having a combination of 2 or more disadvantages in physical and (or) mental development)
1,5-2,0	For children with other limited health capabilities

Structure
Differentiating coefficients for calculating the cost of labor costs and charges for payments to the labor of administrative and managerial and service workers involved in the implementation of the program

The coefficient that takes into account the number of groups in the organization (the recommended range of the coefficient values \u200b\u200bper pupil)
2,1-3,1	For pupils attending organizations with one group
1,2-1,8	For pupils attending organizations with two groups
1,0-1,2	For pupils attending organizations with 3-4 groups
1,0	For pupils attending organizations with 5-7 groups
0,6-0,9	For pupils attending organizations with 8-11 groups
0,5-0,8	For pupils attending organizations with 12 and more groups

The coefficient that takes into account the activities on a qualified correction of shortcomings in physical and (or) mental development of pupils (the recommended range of the coefficient values \u200b\u200bper pupil)
1,0	For children in general collapsing
1,1-1,2	For children in groups with a combined orientation
1,2-1,5	For children in recreation groups
2,2-3,0	For children with severe speech disorders, for visually impaired children, for children with amblyopia, squint, for children with mental delay, for children with mental retardation of easy degree
2,6-3,8	For deaf children, for blind children
4,0 -6,0	For hearing impaired children, for children with impairment of the musculoskeletal system
4,0-6,0	For children with mental retardation moderate, severe degree
4,0-6,0	For children with autism
4,0-6,0	For children with a complex defect (having a combination of 2 or more disadvantages in physical and (or) mental development)
1,5-2,0	For children with other limited health capabilities

Structure
Differentiating coefficients for calculating the cost of labor costs and charges for payments to workers participating in the provision of supervision and care services

Structure
Differentiating coefficients for calculating the cost of food purchase costs

Table 1

Requesting ratios by types of groups

______________________________

* When determining the coefficients, including the recommendations of the Resolution of the Ministry of Agriculture of Russia dated April 21, 1993 No. 88 "On approval of standards for determining the number of personnel engaged in the maintenance of pre-school institutions (Nasli, Nasli-Gardens, kindergartens)", the decision of the Chief State Sanitary Doctor of the Russian Federation of May 15, 2013 No. 26 "On the approval of Sanpin 2.4.1.3049-13" Sanitary and epidemiological requirements for the device, content and organization of the mode of pre-school educational organizations "

Overview of the document

According to the new Education Law, the state authorities establish the costs of the provision of state and municipal services in the field of pre-school education.

The procedure for the formation, conduct and approval of departmental lists of such services is determined by the highest executive bodies of the constituent entities of the Russian Federation, local administrations of municipalities. Requirements established by the Government of the Russian Federation.

With regard to preschool education, the law contains norms that allow you to highlight services that can be included in the list. We are talking about ensuring the rights to obtain an affordable and free education, on creating conditions for the supervision and care of children, for their content, etc.

From January 1, 2014 will begin to act a new distribution of powers. Due to the subject, preschool general education programs are being implemented in municipal institutions by providing subventions to local budgets. Expenses for labor payment, to purchase textbooks, learning toys, toys. Other costs, including on the maintenance of buildings and payment of utilities, are covered from the budgets of municipalities.

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

The types of acts are listed. At the region level - a methodology for calculating cost standards for ensuring the implementation of rights to the public and free pre-school education in municipal organizations; Methodology for calculating subventions provided to local budgets; the procedure for establishing the average size of the parental fee for the care and care of children; Procedure for contacting compensation of part of the board. The types of acts developed at the founder level are determined. Among them - the procedure for establishing categories of parents, which are exempt from the payment of supervision and care services or for which the corresponding amount is reduced.

Approaches to the establishment and methodology for calculating the statutors of financial support for the implementation of rights to publicly available and free pre-school education in municipal organizations are given.

By virtue of the Law of the Russian Federation "On Education" of July 10, 1992 No. 3266-1 (valid until September 1, 2013), the list of expenses taken into account when calculating the size of the parental fee for the maintenance of the child (childbirth and child care) in municipal educational institutions, implementing the main general educational program of pre-school education, is established federal executive authoritywhich performs functions to develop public policy and regulatory regulation in the field of education (part 3 of article 52.1), i.e. The Government of the Russian Federation or the Ministry of Education and Science of the Russian Federation.

To fulfill this norm of the law, a decree of the Government of the Russian Federation No. 849 dated December 30, 2006 "On the list of costs taken into account in the establishment of the parental fee for the maintenance of the child in state and municipal educational institutions that implement the basic general educational program of pre-school education". According to him, the parental fee is now included:

Wages and accrual for labor
Acquisition of services: Communication services, Transport services, utilities, property services, Rent for the use of property, other services
other expenses
Increase the cost of fixed assets
An increase in the value of the material reserves necessary for the maintenance of a child in state and municipal educational institutions that implement the programs of pre-school education.

However, in the new Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation", which enters into force on September 1, 2013, such powers from the federal executive authority not.
Based on the point of paragraph 2 of Art. 65 of the Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation" (the situation comes into force on September 1, 2013) to establish such a "list ..." for municipal pre-school educational organizations will be the foundermunicipality.

Previously operating the limitation of the size of the parent fee of 20% of the cost of maintenance (supervision and care) for the child (for large families - in 10%) by the new Federal Law of December 29, 2012 No. 273-FZ canceled. In this regard, there is a risk of an unlawful increase in the founders of the municipal pre-school educational organizations of the parental fee for a child and child care of 5-10 times.

Prevention and preventing the illegal and unreasonable increase in parental fee for leaving and departing in state and municipal pre-school educational organizations are the most important measures to ensure the constitutional guarantee of the accessibility of free pre-school education in such organizations.

According to paragraph 34 of Article 2 of the Federal Law of December 29, 2012 No. 273-FZ, cleaning and care for children - this is "A set of measures for the organization of food and household services for children, ensuring compliance with their personal hygiene and the regime of the day." Thus, for the first time, the educational service and the supervision and care service is legally clearly separated from each other.

Still applicable expense articles included in the parental fee for childcare and child care in preschool institutions, contradictthe requirement of paragraph 4 of Article 65 of the Federal Law of December 29, 2012 No. 273-FZ (this provision also comes into force on September 1, 2013): "The cost is not allowed on the implementation of the educational program of pre-school education, as well as expenses for the maintenance of real estate of state and municipal educational organizationsimplementing the educational program of pre-school education, parental fee for a child and child care In such organizations. "

In connection with the foregoing unacceptableit is inclusion from September 1, 2013 to the list of costs taken into account when calculating the parental fee for the child and child care in municipal preschool educational organizations, the following expenses specified in the wording of the editorial board of the Decree of the Government of the Russian Federation No. 849 of December 30, 2006:

"Warning and accrual for labor" - in terms of payment of pedagogical and educational and auxiliary labor (including accrual for wages), compensatory payments for book publishing products, costs associated with advanced training and retraining of pedagogical workers (passage, payment for courses, daily, accommodation): all this According to Art. 65 of the Federal Law of December 29, 2012 No. 273-FZ should be included in the cost of implementing the educational program of pre-school education.
"Acquisition of services (communication services, transport services, property content services, rent for the use of property)". Such services should be divided into expenses related to the implementation of the educational program of pre-school education, and the costs associated with the organization of supervision and care.
Costs for textbooks, technical teaching, connecting and use of the global Internet, consumables, stationery and business needs - Since all this should be included in the cost of implementing the educational program of pre-school education.
"Other expenses", "Other services" - due to the uncertainty of the wording, which is strictly prohibited by federal legislation.
"Increase the cost of fixed assets" - Since these expenses should be included in the cost of maintaining real estate of state and municipal educational organizations.
"Increasing the value of the material reserves required for the maintenance of a child and the care of a child in state and municipal educational institutions implementing preschool education programs" - Such an increase should be divided into the costs associated with the implementation of the educational program of pre-school education, and on the costs associated with the organization of supervision and care.
"Utilities". The concept of "Listening and Care for the Child" said federal law no and utilities are not included. Communal services are both pupils, and educational institutions. Without consumption of these services, the functioning of the preschool organization is impossible and, as a result, it is impossible to implement the educational program. Therefore, the provision of these services is an organizational issue to provide publicly available free preschool education and must be 100% paid from the municipal budget.

It is worth noting that Article 65 of the 4th federal in the Russian Federation, to the parental audience and care of the child, it is not allowed to include expenditures for implementation, as well as expenses for the maintenance of real estate of state or municipal educational organizations implementing the educational program of pre-school education.

The cost of the provision of supervision and care services includes the following:

- Expenses for labor and accrual for labor (except for wages and accruals for the labor of pedagogical workers who implement the implementation of the main general education program of pre-school education), including: wages (including allowances and premiums); Accrual for labor insurance (insurance and accumulative contributions to the Pension Fund, contributions to the social insurance fund, to the Health Insurance Fund); Other payments (social assistance measures in DOU and support, compensation of preferential travel, benefits, material assistance, etc.).

Material assistance for the supervision and care services should relate to "other payments" of this part of the cost. However, by decision of the founder of the educational organization, the payment of material assistance can be determined from the wage foundation - this is the right of the founder. Such a decision should be approved by the regulatory act of the founder, the subject of the Russian Federation. Either the payment of material assistance can occur at the expense of the institution, but then it is necessary to remember that it will have to pay income tax, and sources must be any of the extrabudgetary sources of financing.

- Acquisition of services, including:

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

Consider an example, in which case the Internet fee relates to the supervision and care service and is not included in the educational service. If there are computer classes in a preschool educational institution where children are engaged in a preschool, or the Internet is used, for example, when conducting seminars for parents, it is associated with the educational process, and then this part of the Internet communication should not be included in the provision of supervision and care services. . If the Internet is used on the economic needs of the institution, such as drawing up and transferring reporting, then this part refers to the provision of supervision and care services.

- transport services;

- utilities (payment of thermal energy consumption, electrical energy, water supply and drainage);

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 for the supervision and care of the child. For this, the calculation was calculated: how much time, from the general, held by the child in kindergarten, is actually the educational process itself, and how much time it is supervised and care for children. It is based on this ratio, in principle, utilities can also be distributed to an educational service and a supervision and care service. In other regions of Russia, calculating the value of the cost of spending on an educational service, some part of the utilities included, and some regions did not make special and did not include this part in its composition. Those regions that included utilities in the value of the educational service, they walked only on this path on the basis that if this is not done, the cost of the supervision and care service will be very large. In fact, the means of the municipalities are not so much to pay the entire cost of the supervision and care service, it leads to a high parent board.

Other services not related to the implementation of the main educational program of pre-school education

Other services that are not related to the cost of the training program can relate, for example, the costs of municipal equipment, its maintenance and repair. If the costs are carried out on maintenance and repair of training equipment, such as computer equipment, then these expenses should be attributed to training costs.

- increase the value of material reserves, including the following types of expenses:

- costs for the purchase of food;

In all regions go different ways in nutrition. There are many regions where the pre-school educational institution itself does not buy food. There are educational institutions that, on their subsidiary farms, grown apart food, which go to the table to children. In Moscow, for example, preschool institutions already, at least two or three years, do not purchase food. In this case, there are no dining room workers in the pre-school educational institution, and the educational institution is not responsible for the employees of the kitchen, for providing them with working conditions, safety techniques. However, it should be noted that monitoring the quality of children's nutrition in preschool institutions lies in any case on the head of the educational institution and the Governing Council or the public council of the educational institution.

- other expenses

Here it is necessary to take into account the costs of household service children - costs of household goods: soap, toilet paper, washing powder, soda calcined, chlorine, etc.

- increase the cost of fixed assets, with the exception of expenditures on textbooks and training, educational and visual aids, technical training .

In this case, there are those fixed assets that are intended to create comfortable conditions for staying children in kindergarten: cribs, sofas, etc. These are not educational toys, not educational furniture, not equipment game, and other technical training.

At the end of the year, a seminar will be held in Samara, on which the results of the next stage of the experiment on the transition of pre-school institutions for regulatory financing will be summed up. It has been held in three regions in three regions for the second year: Moscow region, Samara and Veliky Novgorod. According to the first deputy minister of education, Viktor Bolotova, the results of the experiment are encouraging.

In preschool education, a multi-channel financing scheme is promising when the educational program is funded by the subject of the federation, the content of the infrastructure is due to municipalities, and Viktor Bolotov considers social services at the expense of the parents. According to him, now the schematic diagram of such funding is being implemented. One, families that are considered secured will pay for the costs of preschool fully. Paying for parents can also be, for example, livelihood lessons, foreign language, music, classes with a psychologist.

The deputy minister said that in many regions, subprograms of support and development of pre-school education began to appear. Its most promising directions is, for example, the introduction of short-term stay of children in preschool institutions. Conclusions that can already be done - the progress in elementary school, the guys became much better. Read more about this, "UG" secretary of the Central Committee of the Trade Union of Workers of Folk Education and Science Vladimir Livshits:

Groups of short-term stay of children in Novgorod, for example, four-hour. Here, during this time, you prepare the kids to school: they have time to go through the whole educational program in games. And the parents do not pay anything. But for feeding in such groups, food, walks and ordinary games are not provided.

Also in Novgorod, change approaches to payments by parents of the child's maintenance of the child in kindergarten. Today they range from 12 to 100 rubles and it turns out that only 20% of the cost of kindergarters is compensated independently of the family's income.

In general, the kinderbage system of kindergartens is more difficult than schools, due to the very large amount of social services, as well as due to mandatory parental payment. By the way, on this issue with the prosecutor's office began "clarifying relationships." There they believe that you charge money from parents illegally. Clarity to this question will be made new standards for pre-school education. They will be determined at least over which for everything will have to pay. Normal standards will be determined, the number of children in the group, as well as how many garden should work: 8 hours, 10 or 12, and what is the cost of all this.

The proposed modernization of the DOU funding system is based on the following objectives:

* Implementation of the constitutional rights of citizens in providing their pre-school education services;

* Improving the availability of pre-school education for various groups of the population;

* Creating organizational and economic conditions for the development of pre-school education as an initial level of education system.

To achieve these purposes, the following tasks are implemented:

* providing citizens with free receipt of services in the amount of state educational standard for pre-school education;

* introduction of equity regulatory financing in the pre-school education system for:

1. Use of the joint capabilities of the state, municipality, departments and parents in the organization of pre-school education;

2. increase the efficiency of use of budgetary funds;

3. Elimination of subjectivism in the formation of budget financing in the pre-school education system.

The principles of equity (subsidiary) regulatory financing of preschool education institutions are identified:

* Educational services in the amount of state standard, regardless of the ownership of pre-school institutions, are funded at the expense of the state,

* Social services are paid by their parents and reach the funds of municipalities on the address basis depending on the material well-being of parents,

* Development and maintenance expenses are owned by the owner,

* The use of co-foundation mechanisms, targeted and subsidiary financing in order to ensure the state standard of pre-school education at the expense of state and municipal budgets.

Conducting the specified experiment requested:

* creating the necessary regulatory and methodological base;

* preparation of administrators in the system of pre-school education on a wide range of managerial and economic problems included in the experimental content;

* solutions to technical issues, in particular debugging databases related to the absence of necessary statistical information;

* Informing the population about the content of the experiments carried out.

When organizing experiments, it was necessary to take into account the individual features of the education systems of the constituent entities of the Russian Federation, which will participate in the experiment, which demanded the development of practically individual programs for each region, including determining the experimental scale in each of the regions.

To increase the efficiency and reduction of social risks (negative social consequences), the experiment on the approbation and the implementation of shared financing schemes is divided into three stages:

1. The stage of preparation of the necessary regulatory and technological base of the experiment and its development in mode

simulation and business learning game (limited experiment) - 2002.

2. Stage of the experiment in real financing (2003).

3. Wide-scale (within experimental constituent entities of the federation) implementation of regulatory proprietary financing of DOU.

The experiment involved Samara, Moscow and Novgorod region.

As a result of the first stage of the experiment, the following tasks were implemented:

1. The parameters of the educational and minimally necessary social services provided to pre-citizens are provided for free, free of charge.

2. Financial flows (by sources) are formed: state, municipal, parental fees.

3. Based on this, developed:

Methods of calculating the standards of budget financing of educational services provided by DOU,

Methods for calculating the amount of financing of social services provided by DOU.

4. A procedure has been developed for the implementation of the budget equity regulatory financing of services provided to DOU, from the budgets of different levels.

5. Developed a procedure for calculating and challenged the parental fee for the services provided on a differentiated applying basis.

6. Developed and accepted at the level of the constituent entities of the Russian Federation participating in the experiment on the transition to share financing of DW, regulatory documents, including:

* Regulations (Resolution, Order, Order) Administration of the Directory of the Russian Federation, approving the decision to participate in the Federal Experiment, the composition of the coordination councils (working groups) on the organization of preparation and conduct of the experiment and the Regulations on the Councils.

* Regional programs of the organization and conduct of the experiment.

* Orders and orders of state bodies for the education and management of finance administrations of the Federation's subjects for the organization of equity regulatory financing of DOU-Participants of the experiment.

7. Training of specialists, administration of DOU-Participants of the experiment.

8. Sociological studies of the social consequences (risks) of the experiment on the transition to shared financing of DW in each of the constituent entities of the Russian Federation participating in the experiment.

9. A statistical basis for calculating financing indicators has been created, according to DW participants of the experiment.

10. The concept of monitoring the experiment has been developed, the system of indicators (evaluation criteria) of the experiment.

Thus, according to the results of the stage I (2002) of the experiment, the experiment was created:

* Methodological database of the experiment;

* Regulatory framework for the experiment;

* Infrastructure in the "pilot" constituent entities of the Russian Federation necessary for conducting an experiment, including the personnel component.

During the second stage, the experimental phase (2003) - will be tested:

* Order of equity regulatory budget financing of DOU;

* The procedure and procedures for concluding contracts for co-financing the content of children in the DOU (payment of education in excess of standards);

* The procedure and calculation of the challenge of the parental fee for the maintenance of children in the DOU on a differentiated basis.

Regulations and budget figures for 2004 will be calculated, taking into account the expansion of the experiment (in the Novgorod region coverage will be 100%).

In accordance with this, the normative and legal and methodological base of the experiment will be finalized and the conditions for its large-scale conduct in the subjects of the Federation participants in the experiment are created.

The procedure for the implementation of equity regulatory financing of pre-school educational institutions

Shared regulatory financing is planned as follows (see scheme).

Public authorities, planning a budget for the next period, determine the regulatory need for funds to finance the implementation of educational programs. These funds are legally enshrined for municipalities for DOU through subventions. Prior to institutions, these funds are brought by municipalities on a regulatory basis.

In this scheme, everyone does not participate independently of their affiliation.

Funds to finance social services The municipality allocates with parents using the address assistance system, as well as targeted funding from the local budget on the basis of social programs of the locality.

Financing the cost of maintenance of the material base is carried out by the Balancer (owner).

Thus, municipal DOU are financed by three channels:

the state budget can be carried out in the form of subventions; Municipal budget - direct financing of DOU, funding on a regulatory basis; Parental fee, some of which can come from the employer of parents in the form of social assistance.

Non-state DOU is funded in four channels: according to the three above and the fourth channel: part of the cost of maintaining the material base, taking into account the tax liberations, the owner takes on.

(See the scheme)

The Budget Financing Mechanism of the Dow is based on the following principles:

Dow activities are funded by its founder in accordance with the agreement between them;

UDO financing is carried out on the basis of state and local financing standards defined in the calculation of one trainee, pupil for each type and category DOU;

State authorities of the constituent entities of the Russian Federation within their own funds establish state (regional) budget financing regulations;

The state standard of budget financing determines the minimum cost of financing the implementation of the educational program of pre-school education, including the cost of remuneration of employees of the DOU employees, the acquisition of educational equipment, benefits, social services funded from the budget, economic costs, except utility costs;

The state standard of budget financing is applied in the calculation of subventions to local budgets and the volumes of direct financing of DOU in the case of co-foundation;

Local governments within their own funds establish local budget funding regulations by applying higher coefficients to regional standards, as well as establishing the cost of subsidiaries for parental fees for social services and financing the content and development of the DOU material base.

The procedure for making payments to parents of children in Dow

In accordance with the above procedure for equity regulatory financing of DOA and the following schemes, the costs of social services provided to DOU are funded by the parental fee and partially reach out from local budgets. At the same time, parents' costs are limited. They cannot exceed 20% of the total funds for the maintenance of children in the Dow.

The analysis showed that the larger volume is actually affected. In fact, the parent fee is 14-15% of the total costs and about 50% of the cost of social services.

Thus, it is possible, without changing the marginal norm of the parental, which is determined by the legislation, to approfficiently approach its volume within 20% for various categories of parents (in terms of total income).

The second principal step is the transition from the establishment of categories of benefits to targeted benefits to specific categories of parents, which should be applicable.

Reforming the order of the parental fee for the maintenance of children in the DOU determines 3 positions that are implemented by the subjects of the Federation - participants in the experiment:

1. The purpose of the parental fee is determined: at the expense of the parent fee, social services provided by DOU are funded.

2. Depending on the income of the parents, the volume of charged parental fee is differentiated within the norms established by the legislation.

3. The transition from financing the preferential categories of citizens to applicant addressable benefits is being implemented.

So, in the Novgorod region:

1. The parental fee includes the cost of providing social services.

2. The specific amount of the parental fee depends on the income of the parents (persons replacing them).

3. The calculation of the parental fee is based on the subsistence minimum per member of the family established in the territory.

4. The following parental sizes are set:

With income on one family member, two or more subsistence minimum - 100% of the cost of social services;

At the income on one family member from one and a half to two subsistence minima - 75% of the cost of social services;

With income on one family member from one to one and a half subsistence minima - 40% of the cost of social services;

When income per family member, less than one subsistence minimum is 30% of the cost of social services.

5. The fee for the maintenance of children in a preschool educational institution is charged with parents (persons who replace them), having three or more minor children, in the amount of 50% of the cost of social services.

6. Fully from the fee for the maintenance of the child in a preschool educational institution, parents are exempt (persons who replace them) children who are on the conclusion of medical facilities in mental or physical development, and children visiting 3-4-hour groups of short-term stay.

In the Samara region:

When providing social protection of the population and providing targeted support for certain categories for paying various types of services provided by preschool educational institutions, the following is assumed:

1. Address support for social services provided by DOU (hereinafter addressed support) is the targeted provision of families using pre-school educational institutions, funds for paying social services provided by DOU.

2. Address support is provided to all families whose average income is lower than the subsistence minimum.

3. To provide targeted support, a citizen written in writing to a preschool educational institution, which is visited by his child, with the relevant statement containing the basis for determining the need of assistance.

4. The size of address support at the request of the head of the educational institution is determined by the social protection bodies, based on the family's income.

5. The address support is transferred to the social protection authorities to the current account of the educational institution and is entered on the personal account of the child.

6. The main source of financial supply of the costs needed to provide targeted support are the funds of the regional budget.

Methods for calculating budget financing standards

The mechanism of budget financing of educational institutions defines Article 41 of the Law of the Russian Federation "On Education":

Funding for educational institutions is carried out on the basis of state (including departmental) and local financing standards defined in the calculation of one trainee, pupil for each type, view and category of educational institution.

Analysis of expenses of expenses DOU indicates that it is necessary to establish a set of standards, including:

1. Budget standards for the implementation of educational services provided by DOU;

2. Budget standard for social services funded from the budget.

3. Budget standards for the maintenance and development of the DOU material and technical base.

4. Regulatory payment by parents of the child's content in Dow.

1. Budget standards for the implementation of educational services provided by DOU

Includes:

Pedagogical staff salary (with accruals),

Compensatory payments for the acquisition of methodical literature

Training costs (acquisition of visual benefits, consumables, stationery goods, etc.),

Expenses for the course retraining of workers involved and serving the provision of educational services.

The calculation begins with the definition of funds for the labor of pedagogical workers per month per pupil.

2. Budget standards for social services provided for citizens for free

Budget standards for financing social services provided to citizens free include expenses:

on the remuneration of administrative, educational and auxiliary and service personnel,

for food in the amount of 30% of the norm calculated by natural indicators,

to medicines.

Further defines the tariff and hopeful part of the wage in percent. For administrative staff, you can recommend the following ratio: the tariff part is 70%, the propulsion part is 30%; For training and auxiliary and serving, respectively, 85 and 15%. The specific decision is made on the basis of the current practice, as well as the budget opportunities.

In the budget standard, nutrition costs are accepted in the amount of 30% of the cost of the daily diet of one pupil in accordance with the established norms and taking into account the price level of a particular region.

3. The procedure for calculating payments for parents of the child's content in Dow

The minimum payment by parents of the child's content in the preschool institution includes food costs in the amount of 70% (30% included in the budget standard for the content and development of the Material base of the DOW) on the cost of the daily diet and costs of soft inventory.

4.1. Based on the cost of the daily rate of 3-period nutrition 60 rubles. Costs per month will amount to: 60 rubles. x 70% \u003d 42 rubles. x 20 days \u003d 840 rub.

4.2. Based on the established norms of the annual replenishment of the soft inventory in the Dow in the amount of 530 rubles. per year per pupil costs per month will be:

530 rub. : 12 months. \u003d 44, 2 rub.

4.3. Total parents per month for the maintenance of a child in a preschool institution:

840 rub. + 44, 2 rub. \u003d 884.2 rubles.

Conclusion

The implementation of the I phase of this project showed that the proposed financing model of the DOW allows:

To implement the constitutional guarantees of citizens to free pre-school education within the State Standard of Pre-school Education at the State Level;

Share educational and social services, provide regulatory calculations for various configurations of educational and social services, including short-term residence groups;

Introduce regulatory financing in DOU conditions;

Integrate on the basis of the equity approach budget capabilities of two budget levels;

Modernize the procedure for calculating the challenge of the parent fee (differentiate it, taking into account the address support on a declarative basis within the limitations established by law).

Sociological survey showed:

The need to upgrade financing DOU;

The need to maintain restrictions in the parent board;

The need and the possibility of providing additional services for both educational and social services;

The need to create short-term residence groups.

In general, the analysis of the proposed model shows its paramount importance to improve the availability of DOW services for the population.

What was earlier

What changed

Output

New Law "On Education in the Russian Federation"

Accessibility - Save, costs - minimize

Guidelines in implementing the powers of state authorities of the constituent entities of the Russian Federation on financial support for the provision of state and municipal services in the field of pre-school education

I. General provisions

Methodik Calculation of costs of costs to ensure state guarantees of the realization of the rights to receive public and free preschool education in municipal pre-school educational organizations

Section 1. General

Section 2. The procedure for determining the costs of costs for the implementation of the main general education program for preschool education

Option number 1 Definition of cost standards for the implementation of the main general education program for preschool education

Option 2 Definitions of costs of costs for the implementation of the main educational program of pre-school education

Methodik Calculation of the total subvention provided to local budgets for the implementation of public authority to ensure state guarantees for the realization of citizens' rights to receive public and free pre-school education in municipal preschool educational organizations

Option number 1 for calculating the total subvention

Option 2 of the calculation of the total subvention

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

Methodik Calculation of costs of costs for leaving and care for children in educational organizations

Structure Differentiating coefficients for calculating the cost of labor costs and charges for payments to Pedagogical workers

Structure Differentiating coefficients for calculating the cost of labor costs and charges for payments to the remuneration of educational and auxiliary workers

Structure Differentiating coefficients for calculating the cost of labor costs and charges for payments to the labor of administrative and managerial and service workers involved in the implementation of the program

Structure Differentiating coefficients for calculating the cost of labor costs and charges for payments to workers participating in the provision of supervision and care services

Structure Differentiating coefficients for calculating the cost of food purchase costs

Requesting ratios by types of groups

Overview of the document

Guidelines
in implementing the powers of state authorities of the constituent entities of the Russian Federation on financial support for the provision of state and municipal services in the field of pre-school education

Methodik
Calculation of costs of costs to ensure state guarantees of the realization of the rights to receive public and free preschool education in municipal pre-school educational organizations

Methodik
Calculation of the total subvention provided to local budgets for the implementation of public authority to ensure state guarantees for the realization of citizens' rights to receive public and free pre-school education in municipal preschool educational organizations

Methodik
Calculation of costs of costs for leaving and care for children in educational organizations

Structure
Differentiating coefficients for calculating the cost of labor costs and charges for payments to Pedagogical workers

Structure
Differentiating coefficients for calculating the cost of labor costs and charges for payments to the remuneration of educational and auxiliary workers

Structure
Differentiating coefficients for calculating the cost of labor costs and charges for payments to the labor of administrative and managerial and service workers involved in the implementation of the program

Structure
Differentiating coefficients for calculating the cost of labor costs and charges for payments to workers participating in the provision of supervision and care services

Structure
Differentiating coefficients for calculating the cost of food purchase costs