Part 2 of Article 43 of the Constitution of the Russian Federation guarantees universal access and free preschool education in state or municipal educational institutions, however, neither the Education Law nor the Constitution of the Russian Federation provides for the free maintenance of children in preschool educational institutions. That is, state financial obligations apply to educational services and do not apply to childcare and childcare services (social services). Municipal authorities and parents are responsible for the maintenance of children in state and municipal educational institutions implementing an educational program for preschool education.

Taking into account this principle of subsidiary responsibility, the preschool financing system that stimulates the development of the network and increasing the enrollment of children in preschool education should be based on the following principles:

1. Educational services are financed at the expense of the state (budget funds of a constituent entity of the Russian Federation) to the extent of the state educational standard, regardless of the organizational form of the preschool educational institution (state, municipal institution, autonomous institution, non-state institution, autonomous non-profit organization, etc.), type and type of institution.

State authorities, planning the budget for the next period, determine the regulatory need for funds to finance the implementation of preschool educational programs. These funds are legally assigned to municipalities for preschool educational institutions through the volume of subventions. These funds are brought to institutions by municipalities on the basis of a competition. This scheme involves all institutions implementing preschool education programs and having a license, regardless of their affiliation.

2. The municipality finances social services jointly with parents.

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

Parents' expenses are subsidized by municipal funds, using the application procedure and a system of targeted social assistance, as well as targeted funding from the local budget based on social programs.

4. Financing of the costs of maintaining the material base is carried out by the balance holder (owner). If the preschool educational institution is on the balance sheet of the municipality, then the required amount of costs is provided for from the budget of the relevant local government bodies.

5. Financing of preschool educational institutions is planned and organized by the founder based on per capita financing standards.

So, the financing mechanism for preschool educational institutions provides:

· the activities of the preschool educational institution are financed by its founder in accordance with the agreement between them;

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

· government bodies of the constituent entities of the Russian Federation, within the limits of their own funds, establish standards that determine the minimum costs for financing the implementation of the educational program of preschool education, including the costs of paying preschool employees, purchasing educational equipment, benefits;

· the financing standard for a constituent entity of the federation is used when calculating subventions and subsidies to local budgets;

· local government bodies, within their own funds, establish local funding standards by applying increasing local coefficients to regional standards, as well as setting additional costs for subsidizing parental fees for social services, and finance the maintenance and development of the preschool educational institution’s material base;

· expenses for the development and maintenance of the material base are paid at the expense of the founder;

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

· parents' expenses can be subsidized from municipal funds on a targeted basis, depending on the financial well-being of the family;

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

The introduced mechanism meets the following requirements:

· transparency of financial flows;

· the targeted nature of financing does not finance the costs of the institution as an element of the network, but the educational service;

· normative method of budget planning and execution;

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

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

· financial and economic independence of preschool educational institutions.

2 Make an estimate for D/s before. school education

It is necessary to resolve the issue of premises for the kindergarten. It can be rented and it must meet certain parameters. Representatives of the SES (sanitary and epidemiological service) pay special attention to such premises. A suitable room is six square meters of space per child, separate rooms for games and sleep, a sports and fitness complex, a medical office, a fire alarm, special furniture and equipment.

It is necessary to recruit adequate educators and think about how to teach them to work in accordance with the chosen educational program or concept.

The premises can be purchased or rented. So, for example, for a three-group garden you need a room of 400-500 square meters. meters. In different regions of Russia there are very different prices. One thing common to all is that it must be a non-residential property. If you rent premises from city owners, then the price for this area can vary from 5,000 rubles to 90,000 rubles per month. In this case, utilities will amount to at least 30,000 rubles per month (for non-profit organizations the same tariffs are used as for all other organizations). Commercial rent (including utilities) will cost about 120,000 rubles.

Total: from 35,000 to 120,000 rubles.

Obtaining a license to open such an educational institution is a costly and very troublesome procedure.

Let's estimate the costs of this procedure:

· the fee for the license itself (it is not that high and will range from 1000 to 2500 rubles);

· payment for services associated with licensing: conclusion of the SES (to obtain it, you must have a renovated premises and a fully developed material and technical base of the kindergarten and perform a series of studies for the purpose of the SES according to the list from the series: illumination measurements, radiation measurements, analysis of water from the kindergarten taps and etc. which will cost around 15,000 rubles); conclusion of the Fire Service (issued free of charge, but subject to all fire safety requirements including: fire alarm - for a room 400-500 meters away - 150,000 rubles, contract for servicing a fire alarm - 1,500 rubles per month, equipping it with fire extinguishers - 5,000 rubles).

Introduction

In the country's economic complex there are a significant number of budgetary educational institutions that receive funds not only from the state budget, but also from other extra-budgetary sources. Budgetary organizations are important economic entities in any economic system and in any model of government.
An educational institution is a non-profit organization financed by the owner in whole or in part. The purpose of financing is to provide financial resources for the activities of the institution 1 .
Financing is the free and irrevocable provision of funds by the state in various forms to enterprises, organizations and institutions for the implementation of their current activities.
The main source of funding for educational institutions is the budget.
Financing of public educational institutions has its own characteristics. These institutions belong to the non-productive sphere, do not directly participate in the creation of material assets and do not create national income. Their main purpose is to satisfy the social needs of society.
Their activities are financed from the corresponding budget based on the budget estimate.
The estimate is drawn up by the educational institution on the basis of the calculation indicators developed and established by the main manager (manager) of funds for the corresponding financial year. However, the main manager of budget funds has the right to add additional details and sections to it, as well as determine the rules for filling it out.
The estimate establishes the volume and distribution of expenditure of budget funds based on the limits of budget obligations brought to the institution.
The estimate submitted for approval is accompanied by justifications (calculations) of the planned estimate indicators used in its formation and which are its integral part 2.
The purpose of the course work is to study the features of financing preschool education.
The goal is achieved by solving the following tasks:
1. Consider the features of finances of preschool education.
2. Study the financing of preschool institutions.
3. Consider improving funding sources.
The subject of the research is the financing of preschool education.
The object of the study is preschool institutions.
When writing the report, methods of systematic analysis of theoretical and practical material, analysis and synthesis, classification, comparison, generalization were used.
The information base is regulatory information, scientific, special, educational literature.

Preschool education in the field of education

2. Types of preschool institutions

A preschool institution is a type of educational institution in the Russian Federation that implements general educational programs for preschool education in various areas. A preschool educational institution provides education, training, supervision, care and health improvement for children aged from two months to seven years.
Among institutions of this type, the most common is kindergarten. In addition, in Russia there are such types of preschool institutions as:

a general developmental kindergarten with priority implementation of one or several areas of development of pupils (intellectual, artistic-aesthetic, physical, etc.);
a compensatory kindergarten with priority implementation of qualified correction of deviations in the physical and mental development of pupils;
kindergarten for supervision and health improvement with priority implementation of sanitary, hygienic, preventive and health-improving measures and procedures;
a combined kindergarten (a combined kindergarten may include general education, compensatory and health groups in different combinations);
child development center - a kindergarten with the implementation of physical and mental development, correction and improvement of all pupils.

protecting the lives and promoting the health of children;
ensuring the intellectual, personal and physical development of the child;
implementation of the necessary correction of deviations in the child’s development;
introducing children to universal human values;
interaction with the family to ensure the full development of the child.

3. Financing of preschool institutions

The main source of financing for preschool education is and will remain in the near and distant future, primarily budget funds. In this direction, the Budget Code of the Russian Federation provides a rather limited set of forms of financing preschool education from the municipal budget. The second most important source of funding for preschool institutions is parental fees. According to current legislation, the amount of parental payment should not exceed 20% of the cost of raising a child, and for large families - 10% 5 . In addition, for various categories of families there are a number of benefits, according to which parental pay is significantly reduced or completely absent. Therefore, the total share of parental funds in the budget of a regular kindergarten, as a rule, does not exceed 10%.
Thus, most of the costs of maintaining children in a municipal institution are covered by the local (city, district) budget.
In addition to the main sources of financing, there are additional ones, the importance and role of which in ensuring the life of institutions increases after achieving economic independence. Modern legislation determines that each institution has the status of a subject of financial and economic activity. The Federal Law “On Education” states that an educational institution independently carries out financial and economic activities. It has an independent current account, including a foreign currency account, with banking and other credit institutions. Financial and material resources are used by him at his own discretion in accordance with the charter. At the same time, the possibilities for attracting additional funds are expanding. Thus, preschool educational institutions may have additional sources of funding.
These include:

payment by enterprises for shared child support (in those territories where it has been introduced);
parents' fees for additional educational services;
income of the institution from business activities;
charitable donations from businesses and citizens;
cash payments from various public funds and others.

The intended use of funds is spending them on predetermined, established, planned goals and the inadmissibility of other spending.
Irreversibility - funds provided to educational institutions are not directly returned by them, and are not reimbursed to the owner of the funds either in monetary or in material (intangible) equivalent.

the activities of preschool educational institutions are financed by its founder in accordance with the agreement between them;
financing of preschool educational institutions is carried out on the basis of state and local funding standards, determined per student for each type and category of preschool educational institutions;
government bodies of the constituent entities of the Russian Federation, within the limits of their own funds, establish state (regional) standards for budget financing;
the state budgetary financing standard determines the minimum costs for financing the implementation of the educational program of preschool education, including the costs of remuneration of employees of preschool educational institutions, the purchase of educational equipment, benefits, social services financed from the budget, costs of business expenses, except for utility costs;
the state budget financing standard is used when calculating subventions from the local budget and the volume of direct financing of preschool educational institutions in the case of co-founding;
Local governments, within the limits of their own funds, establish local standards for budget financing by applying increasing local coefficients to regional standards, as well as determining the amount of costs for subsidizing parental fees for social services and financing the maintenance and development of the material base of preschool educational institutions.

income received through the provision of additional paid services;
voluntary donations and targeted contributions from individuals (voluntary donations from parents of pupils) and legal entities, including foreign citizens and foreign legal entities;
income received by an educational institution from business activities provided for by its charter.

4. Problems of planning budget sources of financing

Budget financing is financing that is carried out on the basis of state and local financing standards, determined per student for each type, type and category of preschool educational institution.
The basis for calculating the funding standard for preschool educational institutions (NPE) is the following principles:

The standard for financing preschool educational institutions is a composite one, and contains the following parts: the standard for financing educational services sold by preschool educational institutions (NFD1), and the standard for financing services for the maintenance of children in preschool educational institutions (NFD2);
the formation of NFD values ​​is carried out by establishing normative relationships between the wage fund (WF) and the material support fund (MSF);
inclusion in the calculated values ​​of the NED of direct current expenses that directly affect the cost of training and the cost of maintaining one student as part of the implementation of educational programs that are the minimum necessary;
expenses that ensure the functioning of preschool educational institutions, related to both education and the maintenance of pupils in preschool educational institutions, are included in the relevant standards in proportion to the established ratio (payroll of teaching staff and payroll of business personnel).

remuneration at tariff rates in accordance with the weighted average qualification categories of employees of educational institutions in the municipality, based on the standard number of personnel;
allowances for hazardous working conditions and working hours;
remuneration for persons replacing those going on vacation (10% of the payroll tariff);
above-tariff part of wages that performs an incentive function (25% of the payroll);
accruals to extra-budgetary funds;
compensation payments for the purchase of book publishing products.

medicines and dressings;
soft equipment and uniforms;
payment for fuel and lubricants;
other consumables and supplies;
fare;
payment for communication services;
payment for the maintenance of premises;
other current expenses for the purchase of materials and payment for services;
public utilities.

the cost of a standard teaching service (annual payroll for teaching staff, payroll for administrative and managerial staff and payroll for support staff, according to the established ratio, super-tariff fund, accruals for the unified social tax);
compensation payments for the purchase of book publishing products;
transportation costs for business trips and official travel of teaching staff and administrative personnel;
expenses for supporting the educational process (methodological support for the educational process, toys, manuals, cultural work, subscription);
business expenses (partially);
communication services (partially);
services for the maintenance of buildings and territories (partially);
other services (medical examinations, sanitary preparation, banking services, collection), partially.

Topic: Financing of preschool educational institutions

1 How are the activities of preschool educational institutions financed?

Part 2 of Article 43 of the Constitution of the Russian Federation guarantees universal access and free preschool education in state or municipal educational institutions, however, neither the Education Law nor the Constitution of the Russian Federation provides for the free maintenance of children in preschool educational institutions. That is, state financial obligations apply to educational services and do not apply to childcare and childcare services (social services). Municipal authorities and parents are responsible for the maintenance of children in state and municipal educational institutions implementing an educational program for preschool education.

Taking into account this principle of subsidiary responsibility, the preschool financing system that stimulates the development of the network and increasing the enrollment of children in preschool education should be based on the following principles:

1. Educational services are financed at the expense of the state (budget funds of a constituent entity of the Russian Federation) to the extent of the state educational standard, regardless of the organizational form of the preschool educational institution (state, municipal institution, autonomous institution, non-state institution, autonomous non-profit organization, etc.), type and type of institution.

State authorities, planning the budget for the next period, determine the regulatory need for funds to finance the implementation of preschool educational programs. These funds are legally assigned to municipalities for preschool educational institutions through the volume of subventions. These funds are brought to institutions by municipalities on the basis of a competition. This scheme involves all institutions implementing preschool education programs and having a license, regardless of their affiliation.

2. The municipality finances social services jointly with parents.

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

Parents' expenses are subsidized by municipal funds, using the application procedure and a system of targeted social assistance, as well as targeted funding from the local budget based on social programs.

4. Financing of the costs of maintaining the material base is carried out by the balance holder (owner). If the preschool educational institution is on the balance sheet of the municipality, then the required amount of costs is provided for from the budget of the relevant local government bodies.

5. Financing of preschool educational institutions is planned and organized by the founder based on per capita financing standards.

So, the financing mechanism for preschool educational institutions provides:

• the activities of the preschool educational institution are financed by its founder in accordance with the agreement between them;
• financing of preschool educational institutions is carried out on the basis of the standards of the subject of the federation and local standards, determined per one pupil for each type, type and category of preschool educational institution;
• State authorities of the constituent entities of the Russian Federation, within the limits of their own funds, establish standards that determine the minimum costs for financing the implementation of the educational program of preschool education, including the costs of remunerating preschool employees, purchasing educational equipment, benefits;
• the financing standard of a constituent entity of the federation is used when calculating subventions and subsidies to local budgets;
• Local governments, within their own funds, establish local funding standards by applying increasing local coefficients to regional standards, as well as by establishing additional costs for subsidizing parental fees for social services, and finance the maintenance and development of the material base of preschool educational institutions;
• expenses for the development and maintenance of the material base are paid at the expense of the founder;
• parents pay for social services (in an amount not exceeding 20% ​​of the total cost of maintaining a child in a preschool educational institution), as well as additional educational services that go beyond the state educational standard;
• Parents’ expenses can be subsidized from municipal funds on a targeted basis depending on the financial well-being of the family;
• financing of preschool educational institutions is planned and organized on a regulatory basis.

The introduced mechanism meets the following requirements:

• transparency of financial flows;
• the targeted nature of financing does not finance the costs of the institution as an element of the network, but the educational service;
• normative method of budget planning and execution;
• justified differentiated payment by parents for preschool services, as one of the elements of increasing accessibility;
• the ability to control the targeted passage and use of funds;
• financial and economic independence of preschool educational institutions.

2 Make an estimate for D/s before. school education

It is necessary to resolve the issue of premises for the kindergarten. It can be rented and it must meet certain parameters. Representatives of the SES (sanitary and epidemiological service) pay special attention to such premises. A suitable room is six square meters of space per child, separate rooms for games and sleep, a sports and fitness complex, a medical office, a fire alarm, special furniture and equipment.

It is necessary to recruit adequate educators and think about how to teach them to work in accordance with the chosen educational program or concept.

The premises can be purchased or rented.

Financing preschool educational institution

So, for example, for a three-group garden you need a room of 400-500 square meters. meters. In different regions of Russia there are very different prices. One thing common to all is that it must be a non-residential property. If you rent premises from city owners, then the price for this area can vary from 5,000 rubles to 90,000 rubles per month. In this case, utilities will amount to at least 30,000 rubles per month (for non-profit organizations the same tariffs are used as for all other organizations). Commercial rent (including utilities) will cost about 120,000 rubles.

Total: from 35,000 to 120,000 rubles.

Obtaining a license to open such an educational institution is a costly and very troublesome procedure.

Let's estimate the costs of this procedure:

• the fee for the license itself (it is not that high and will range from 1000 to 2500 rubles);
• payment for services associated with licensing: conclusion of the SES (to obtain it, you must have a renovated premises and a fully formed material and technical base of the kindergarten and perform a series of studies for the purpose of the SES according to the list from the series: illumination measurements, radiation measurements, analysis of water from the kindergarten taps, etc. .p. which will cost around 15,000 rubles); conclusion of the Fire Service (issued free of charge, but subject to all fire safety requirements being met, including: fire alarm - for a room 400-500 meters away - 150,000 rubles, contract for fire alarm maintenance - 1,500 rubles per month, equipping it with fire extinguishers - 5,000 rubles).

Total: about 170,000 rubles.

Renovation of kindergarten premises.

This is the most important cost item for opening a kindergarten. It may be possible to get by with some minor cosmetic repairs, but most likely you will have to change the doors and move the walls. Such repairs can cost 200,000 - 1,500,000 rubles.

The equipment of the kindergarten must comply with the requirements of the Sanitary Standards and Rules for preschool institutions and the educational program.

In kindergarten, places should be equipped for children:

• for educational activities and free play (toys, stationery, teaching aids, children's furniture and equipment);
• for musical classes and physical activity (workplace with a musical instrument for a teacher, children's musical instruments, toys and equipment for physical activities and outdoor games);
• for sleeping (beds, bedding, at least 2 sets per child), for storing outerwear and a change of clothes (individual lockers, children's sofas), for eating (dishes, cutlery, furniture);
• for sanitary and hygienic procedures (potties and/or children's toilets, towels, household supplies).

In addition, the garden should be equipped with workplaces for the purpose of accompanying children:

• catering unit (cooking utensils, household appliances or professional equipment, furniture, workwear, etc.);
• medical office (furniture, special furniture and medical equipment, medicines and instruments, refrigerator, overalls, etc.);
• laundry (washing machine, ironing board, iron, work clothes); administration office (furniture, office equipment, office, etc.).

Total: the minimum level of equipment for a kindergarten will require at the first stage an amount of 750,000 rubles.

The staffing table, their qualifications, work experience, the possibility of combining core activities and various functional responsibilities of other positions - all this significantly influences the formation of personnel selection and training policies. The cost estimate for a kindergarten must include the amount of wages, bonus fund, payroll tax, and compensation for book purchases for teaching staff.

Total: for the normal functioning of a three-group kindergarten, this amount will be about 350,000 rubles per month.

In order to find a client, it is necessary to carry out a number of activities to promote the services of the kindergarten. These will be marketing, advertising and PR campaigns. One of such platforms for a kindergarten should be a website. Its development, hosting and other payments for supporting and promoting the site will range from 3,000 to 30,000 rubles. The amount of monthly costs for promoting the organization will be at least 10,000 rubles per month.

Should an autonomous kindergarten have a license for its activities?
Neither licensing nor state accreditation in relation to preschool educational institutions is provided for in the Federal Laws “On Licensing of Certain Types of Activities” and “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of Control and Supervisory Functions and Optimization of the Provision of Public Services in the Sphere of Education”. Also, licensing of the activities of preschool educational institutions is not indicated in the Decree of the Government of the Russian Federation of March 31, 2009 N 277 “On approval of the Regulations on licensing of educational activities.”
Is an autonomous kindergarten a municipal institution or a commercial one? In what legislative source can one find information about the regulation of its activities?
Issues of organizing free preschool education in accordance with paragraphs. 11 clause 1 art. 15 and paragraphs. 13 clause 1 art. 16 of the Federal Law of October 6, 2003 N 131-FZ “On the General Principles of the Organization of Local Self-Government in the Russian Federation” are issues of local importance. Therefore, all regulatory legal acts on the organization of the activities of preschool educational institutions must be developed in municipalities, and therefore, to receive a detailed answer, I recommend submitting a written request to your municipality regarding the above issues.
Can an autonomous kindergarten be registered as an individual entrepreneur?
Depending on the form of organization of its activities (individual entrepreneur or legal entity), restrictions on the work of preschool educational institutions can also be established by municipalities, although this is not provided for by federal legislation. In practice (again, depending on the region), individual entrepreneurs are registered to provide services in the preschool education system under the number 111000 OKUN (All-Russian Classifier of Services to the Population) and by type of activity from section.

Handbook: financing kindergartens

80 (“Education”) OKVED (All-Russian Classifier of Types of Economic Activities) and begin their activities, during which, in addition to municipal regulatory legal acts (they are different everywhere), the requirements of the Law of the Russian Federation of July 10, 1992 N 3266-1 “On Education” must be observed " (in terms of educational programs), as well as SanPiN 2.4.1.2660-10 "Sanitary and epidemiological requirements for the design, content and organization of work in preschool organizations."
Rules for transferring a kindergarten to offline mode.
According to Parts 3 - 7 Art. 5 of the Federal Law of November 3, 2006 N 174-FZ “On Autonomous Institutions”, the decision to create an autonomous institution on the basis of property owned by a constituent entity of the Russian Federation or in municipal ownership is made by the highest executive body of state power of a constituent entity of the Russian Federation or the local administration of a municipal education.
The decision to create an autonomous institution by changing the type of an existing state or municipal institution is made on the initiative or with the consent of the state or municipal institution, unless such a decision entails a violation of the constitutional rights of citizens, including the right to receive a free education, the right to participate in cultural life and access to cultural values, rights to health and free medical care.
A proposal to create an autonomous institution by changing the type of an existing state or municipal institution is prepared by the executive body of state power or local government body, which is in charge of the corresponding state or municipal institution, in agreement with the executive body of state power or local government body, which is entrusted with the management of the state or municipal property.
This proposal is prepared by such a body on the initiative or with the consent of a state or municipal institution.
In this case, a proposal to create an autonomous institution by changing the type of an existing state or municipal institution, submitted in the form prescribed by the Government of the Russian Federation, must contain:
— justification for the creation of an autonomous institution, including taking into account the possible socio-economic consequences of its creation, the accessibility of such an institution for the population and the quality of the work it performs and the services it provides;
— information about the approval of a change in the type of an existing state or municipal institution by the highest collegial body of this institution, if such a body exists;
- and etc.
That is, the transfer to autonomy of the preschool educational institution is carried out by the founder, and in addition to the consent or initiative of the preschool educational institution, it is necessary to prepare approved proposals.
In practice: if your preschool educational institution does not itself initiate a transfer to autonomy, then a group of parents of preschool educational institutions can contact the founder of this preschool educational institution (the municipality or administration of a constituent entity of the Russian Federation) with a request to create an autonomous institution by changing the type of the existing preschool educational institution.
How is kindergarten financed?
At the moment, there is no clear and simple structure for financing preschool educational institutions in regulations (on average, according to Runet data in Russia, about 60 thousand rubles are allocated per student per year).
But according to Art. 29 of the Law of the Russian Federation of July 10, 1992 N 3266-1 “On Education”, ensuring state guarantees of the rights of citizens to receive public and free preschool education falls within the powers of state authorities of a constituent entity of the Russian Federation in the field of education. The procedure for providing and spending funds transferred from the budget of a constituent entity of the Russian Federation to local self-government bodies of municipal districts (city districts) to ensure state guarantees of the rights of citizens to receive public and free preschool education is determined by the executive body of the constituent entity of the Russian Federation.
Preschool educational institution independently (see Letter of the Ministry of Education of Russia dated December 1, 2008 N 03-2782):
- in the distribution of allocated funds according to expense items of the preschool educational institution’s estimate;
— in establishing the staffing table and wages of employees;
— in determining the basic and incentive parts of the wage fund (payroll);
— in determining the payroll ratio;
— in the order of distribution of the incentive portion of the payroll.
In this case, the cost estimate of the municipal preschool educational institution is agreed upon with the public administration body of the educational institution (council of the institution, governing council) and approved in the manner established by the local government body (the main budget manager - the department or education committee).
That is, you can contact the municipal education body, which is obliged in accordance with paragraph 6 of Art. 6 of the Federal Law of 02/09/2009 N 8-FZ "On ensuring access to information on the activities of state bodies and local self-government bodies" provide you with information about their activities in terms of approving the amount of financing of preschool education expenses from all types of budgets (local, regional, federal and extra-budgetary fund), including per capita financing of preschool educational institutions.
If you do not receive a response to your request within 30 days or you are not satisfied with it, you can contact a higher educational authority or the prosecutor’s office with a request to protect the rights of your children to a full education in a preschool educational institution.
By the way, uncontrolled “charity” on the part of parents can lead to abuse by preschool employees, so demand a report on the results of spending your annual payments (in this regard, feel free to contact the Department of Internal Affairs with an application to check for signs of official abuse).

If you do not find the information you need on this page, try using the site search:

FINANCING KINDERGARTENS IN MOSCOW

• budget of the city of Moscow;
• parental fees for maintaining a child in kindergarten;
• the federal budget regarding the payment of compensation for parental fees for maintaining a child in kindergarten;
• funds received from income-generating activities: paid educational services, voluntary donations from legal entities and individuals.

In the city of Moscow, normative (per capita) budget financing was introduced on January 1, 2007.
This means that the kindergarten will receive funds from the Moscow budget in the financial year depending on the established standard for the number of children attending preschool educational institutions

• What does the budget financing of preschool educational institutions consist of?

Every year, by the Decree of the Moscow Government, on January 1, a standard of financial costs for the maintenance of one pupil is introduced, which includes:

• expenses for the implementation of basic general education programs for preschool education based on current labor costs and wage accruals;
• compensation payments for book publishing products;
• food for pupils;
• partial provision of material costs directly related to the educational process (stationery, visual aids, communication services, transport services and other expenses)

The standards do not include costs associated with current and major repairs, and payments for utilities.

• How are funds received from parents for maintaining a child in kindergarten spent?

The share of parental fees for maintaining a child in kindergarten is about 10% of the total cost of maintaining a child in kindergarten. The amount of monthly parental pay is determined by Decree of the Moscow Government dated January 31, 2006 No. 62-PP.

An estimate is also drawn up for the expenditure of parental funds for the same items as the budget estimate and is spent on:

• development of an educational institution and improvement of the educational process;
• improving conditions for children.

• What is charity?

In accordance with Article 41 of the Law of the Russian Federation “On Education” and Article 23 of the Law of the City of Moscow “On the Development of Education in the City of Moscow” State educational institutions and kindergartens have the right to attract additional financial resources, including through voluntary donations and targeted contributions from individuals and legal entities. According to Article 1 of the Federal Law “On Charitable Activities and Charitable Organizations”, “charitable activities are understood as voluntary activities of citizens and legal entities for the disinterested (free of charge or on preferential terms) transfer of property to citizens or legal entities, including funds, disinterested performance of work , provision of services, provision of other support.”

There are different forms of providing charitable assistance. and can be expressed in the form of financial (monetary) resources, in the form of material and technical (material) resources, and also in the form of a resource:

• human (carrying out repairs and other work on one’s own, volunteering, etc.);
• symbolic (public support for institutional development programs, etc.);
• intellectual (advisory, informational, legal, accounting, organizational support for the activities of the institution, etc.).

The non-participation of parents in charitable events cannot affect the fulfillment of the terms of the contract with a preschool educational institution, since all services within the framework of the state educational standard are financed by the state!

The receipts and expenditures of charitable financial (monetary) funds are controlled by the Board of Trustees or the Parents Committee of the institution, which, together with the administration, agrees on the estimate of income and expenses of charitable donations. These funds can be spent on additional payments to the basic salary, the development of an educational institution and the improvement of the educational process, improving the living conditions of children.

• What are paid educational services?

For the purpose of the comprehensive development of children in a preschool educational institution, in addition to the main educational program, additional education programs (both paid and free) can be implemented: classes in an art studio, swimming lessons, choreographic classes, early learning of a foreign language, computer literacy, theater studio, etc. .P.).

The availability and variety of additional education in preschool educational institutions depends on its type and amount of funding, which allows or does not allow the inclusion of additional education teacher rates in the staffing table. If these rates are not included in the staffing table, then paid additional education can be organized on a voluntary basis at the expense of parents. These educational services cannot be provided in return and within the framework of the main educational program financed from the budget .

The needs for preschool educational institutions and educational services during childhood are determined by socio-demographic indicators. In Russia, the problem of creating equal conditions for the education of the maximum possible number of children of senior preschool age has now acquired particular relevance.

The state’s task is to ensure a variety of forms of preschool education that fully meets the needs of families, as well as to regulate a multi-channel system for financing preschool services.

Preschool education has a number of specific characteristics:

• lack of independence of the consumer of services (the choice is made not by the individual himself, but by his parents and relatives);
• optional level of preschool education;
• the ability to choose different forms of training;
• low mobility of the contingent;
• the predominance of the importance of the process over the final result in the form of the level of training and the diploma/certificate received (as opposed to other levels of education).

Factors that destabilize the work of preschool educational institutions include, first of all, social and economic instability in the country and regions. Financing preschool educational institutions is an urgent and most painful problem for the preschool education system. The conditions for keeping children in kindergarten need to be improved in many areas (material and technical base, medical and physical education equipment, toys, teaching aids, catering).

The following forms can be distinguished as the main financial and economic methods of state regulation of the sphere of preschool education:

• budgetary financing of education;
• alternative forms of education financing;
• tax regulation of the education sector;
• regulation of pricing in the market for goods and services of educational institutions.

Education financing is becoming multi-level and multi-channel in nature. Multi-level financing means that the transfer of funds to educational institutions or for educational programs, projects and events is carried out from budgets of different levels (federal, regional and local). Multichannel financing is different in that the source of financial resources is not only allocations from budgets of different levels, but also various types of extra-budgetary funds, including payments for educational and other services of educational institutions.

Depending on the formed revenue base of the subject of the federation, municipalities and, based on family income, financial and economic relationships may be of a different nature. Financing social services is a joint task of municipal authorities implementing social programs on their territory and parents whose children receive these services.

According to the form of ownership, all preschool educational institutions are divided into:

• municipal, the founder of which is the municipal education authority;
• municipal, on the balance sheet of enterprises - joint-stock companies;
• state-owned, on the balance sheet of state-owned enterprises;
• being the property of joint stock companies, since during corporatization they were included in the authorized capital.

If the institution is under municipal jurisdiction, then financing the maintenance and strengthening of its material base is the responsibility of the municipality.

The educational service is constitutionally guaranteed, and therefore its provision is the task of the subject of the Russian Federation, as the state level of government responsible for the implementation of constitutional guarantees.

Budgetary financing currently does not allow covering the costs of current maintenance and capital expenditures.

Not all provisions of the current legislation of the Russian Federation on ensuring the education system are reflected in the relevant regulations of the ministries and departments of the constituent entities of the Federation, which creates difficulties in their implementation. For example, the Constitution of the Russian Federation guarantees every child to receive free preschool education. In fact, municipal budgets, formed in accordance with regional standards, make it possible to provide financial support to no more than 40% of children aged 1.5 to 7 years.

There is an urgent need to develop standards for budgetary financing of preschool educational institutions, taking into account the type and category, as well as the mechanism for differentiation of parental fees, targeted assistance to low-income and socially vulnerable families.

The project document of the Ministry of Education and Science “On priority directions for the development of the educational system of the Russian Federation” involves the introduction of new organizational and legal forms of educational institutions. “In addition to budgetary institutions, it is planned to use such organizational and legal forms as autonomous institutions (AI) and state (municipal) autonomous non-profit organizations (G[M]ANO). Completing this task will create the basic conditions for increasing the efficiency and transparency of education financing.”

The transition of a preschool educational institution into a legal form - (G[M]ANO) is close in its consequences to entering a business.

Before making a decision to transform a municipal educational institution into a new organizational and legal form, it is necessary to clearly and clearly formulate the essence of the business idea; try to understand what can be a confirmation (or guarantor) of reality, the correctness of the idea itself; develop and implement a set of measures that would allow this transition to be accomplished with the least losses. And, of course, it is necessary to evaluate the effect of implementing a business idea, as well as identify future reliable partners and investors interested in success. It is necessary to assess the state of the educational services market and your competitiveness, determine the minimum program, the maximum program and the most likely program for implementation, the associated costs, risks and guarantees, that is, conduct a marketing study of the regional market environment.

The success of the transition of the preschool educational institution to (G[M]ANO) and subsequent effective activities in the new status are the result of correct analysis and forecasting of the processes of its functioning at the preparatory stage for the transition. Modern science has a wide arsenal of relevant market research tools, among which economic and mathematical modeling occupies a special place. It is economic and mathematical methods and models that are designed to help regional education authorities understand the current situation in the market for preschool education services and select adequate tools for its financial regulation.

BIBLIOGRAPHY:

1. Stepanova V.V. State regulation of the education sector: Monograph. - Arkhangelsk: Pomorsky State. univ., 2002. - 220 p.
2. Kindergarten: yesterday, today, tomorrow. Forecasting the development of preschool education in Russia until 2010 // http://dob.1september.ru/

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FEDERAL STATE EDUCATIONAL BUDGETARY INSTITUTION OF HIGHER PROFESSIONAL EDUCATION

FINANCIAL UNIVERSITY UNDER THE GOVERNMENT OF THE RUSSIAN FEDERATION

COURSE WORK

in the discipline: "Finance of budgetary organizations"

on the topic of: " Features of financing preschool education institutions"

Borovitskaya D.I.

Teacher:

Matvienko I.I.

Arkhangelsk - 2012

Introduction

1. Features of finances of preschool education in the 21st century

1.1 Types of preschool institutions

1.2 Principles of organizing the finances of a preschool institution

1.3 Treasury services for preschool institutions

2. Financing of preschool institutions

2.1 Planning budget sources of financing

2.2 Extrabudgetary sources of funding

3. Drawing up an estimate of income and expenses of an educational institution

Conclusion

List of sources used

Introduction

In the country's economic complex there are a significant number of budgetary educational institutions that receive funds not only from the state budget, but also from other extra-budgetary sources. Budgetary organizations are important economic entities in any economic system and in any model of government.

An educational institution is a non-profit organization financed by the owner in whole or in part. The purpose of financing is to provide financial resources for the activities of the institution.

Financing is the free and irrevocable provision by the state of funds in various forms - to enterprises, organizations and institutions for the implementation of their current activities.

The main source of funding for educational institutions is the budget.

Financing of public educational institutions has its own characteristics. These institutions belong to the non-productive sphere, do not directly participate in the creation of material assets and do not create national income. Their main purpose is to satisfy the social needs of society.

Their activities are financed from the corresponding budget based on the budget estimate.

The estimate is drawn up by the educational institution on the basis of the calculation indicators developed and established by the main manager (manager) of funds for the corresponding financial year. However, the main manager of budget funds has the right to add additional details and sections to it, as well as determine the rules for filling it out.

The estimate establishes the volume and distribution of expenditure of budget funds based on the limits of budget obligations brought to the institution.

The estimate submitted for approval is accompanied by justifications (calculations) of the planned estimated indicators used in its formation and which are its integral part.

The purpose of the course work is to study the financing of preschool education in the Russian Federation.

The goal is achieved by solving the following tasks:

1. Consider the features of finances of preschool education.

2. Study the financing of preschool institutions.

3. Consider improving funding sources.

The subject of the research is the financing of preschool education.

The object of the study is preschool institutions.

The course work also provides for drawing up an estimate of income and expenses of an educational institution.

1. Features of finances of preschool education in the 21st century

1.1 Types of preschool institutions

A preschool institution is a type of educational institution in the Russian Federation that implements general education programs for preschool education in various areas. A preschool educational institution provides education, training, supervision, care and health improvement for children aged from two months to seven years.

Among institutions of this type, the most common is kindergarten. In addition, in Russia there are such types of preschool institutions as:

1) a general developmental kindergarten with priority implementation of one or several areas of development of pupils (intellectual, artistic-aesthetic, physical, etc.);

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

3) a kindergarten for supervision and health improvement with priority implementation of sanitary, hygienic, preventive and health-improving measures and procedures;

4) a combined kindergarten (a combined kindergarten may include general education, compensatory and health groups in different combinations);

5) child development center - a kindergarten with the implementation of physical and mental development, correction and health improvement of all pupils.

The main objectives of a preschool institution in Russia are:

· protecting the lives and promoting the health of children;

· ensuring the intellectual, personal and physical development of the child;

· implementation of the necessary correction of deviations in the child’s development;

· introducing children to universal human values;

· interaction with the family to ensure the full development of the child.

Over the past few years, short-term groups for children and various preschool education centers have been actively introduced into the practice of preschool educational institutions: sports and health centers, early correction of child development, etc. It should be noted that the network of short-term groups is developing not in spite of or instead of traditional preschool institutions full day, and with them.

Along with the traditional modes of operation of preschool educational institutions (12-hour and round-the-clock modes of stay for children), since 2000, 10-hour and 14-hour modes have also been used (in many cases, the 14-hour mode is most preferable for parents and is less expensive than 24/7). This makes it possible to increase the availability of preschool education for various categories of parents.

In addition, at present, in parallel with the development of traditional forms of preschool education, new models are being tested: preschool groups on the basis of general education institutions, preschool groups on the basis of additional education institutions, as well as the systematic education of preschool children in the context of family education.

The number of groups in a preschool educational institution is determined by the founder based on their maximum occupancy, adopted when calculating the budget funding standard. In groups: from 2 months to 1 year - 10 children; from 1 year to 3 years - 15 children; from 3 years to 7 years - 20 children. In groups of different ages: if there are children of two ages in the group (from 2 months to 3 years) - 8 children; if there are children of any three ages in the group (from 3 to 7 years) - 10 children; if there are children of any two ages in the group (from 3 to 7 years) - 20 children.

In addition, there are children's dachas (for children to stay in the summer in suburban areas and resort areas) and seasonal preschool institutions in rural areas.

1.2 Principles of organizing the finances of a preschool institution

The main source of financing for preschool education is and will remain in the near and distant future, first of all, budget resources. In this direction, the Budget Code of the Russian Federation provides a rather limited set of forms of financing preschool education from the municipal budget. The second most important source of funding for preschool institutions is parental fee . According to current legislation, the amount of parental fees should not exceed 20% of the cost of raising a child, and for large families - 10%. In addition, for various categories of families there are a number of benefits, according to which parental pay is significantly reduced or completely absent. Therefore, the total share of parental funds in the budget of a regular kindergarten, as a rule, does not exceed 10%.

Thus, most of the costs of maintaining children in a municipal institution are covered by the local (city, district) budget.

In addition to the main sources of financing, there are additional ones, the importance and role of which in ensuring the life of institutions increases after achieving economic independence. Modern legislation determines that each institution has the status of a subject of financial and economic activity. The Federal Law “On Education” states that an educational institution independently carries out financial and economic activities. It has an independent current account, including a foreign currency account, with banking and other credit institutions. Financial and material resources are used by him at his own discretion in accordance with the charter. At the same time, the possibilities for attracting additional funds are expanding. Thus, preschool educational institutions may have additional sources of funding.

These include:

b payment by enterprises for shared child support (in those territories where it has been introduced);

b parents' payment for additional educational services;

b the institution’s income from business activities;

b charitable donations from enterprises and citizens;

b cash payments from various public funds and others.

Education financing is based on two most important principles:

1. Targeted use of funds - spending them on predetermined, established, planned goals and the inadmissibility of other spending.

2. Irrevocability - funds provided to educational institutions are not directly returned by them, and are not reimbursed to the owner of the funds either in monetary or in material (intangible) equivalent.

The mechanism of budget financing of preschool educational institutions is based on the following principles:

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

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

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

The state budgetary financing standard determines the minimum costs for financing the implementation of the educational program of preschool education, including the costs of remuneration of preschool employees, the purchase of educational equipment, benefits, social services financed from the budget, costs of business expenses, except for utility costs;

The state budget financing standard is used when calculating subventions from the local budget and the volume of direct financing of preschool educational institutions in the case of co-founding;

Local governments, within the limits of their own funds, establish local standards for budget financing by applying increasing local coefficients to regional standards, as well as determining the amount of costs for subsidizing parental fees for social services and financing the maintenance and development of the material base of preschool educational institutions.

1.3 Treasury services for preschool institutions

The Budget Code of the Russian Federation (hereinafter referred to as the Budget Code of the Russian Federation) declares the establishment of treasury execution of budgets at any level (Article 215). Therefore, regardless of the type of educational institution (hereinafter referred to as the educational institution), the level of services it provides, as well as the location (urban or rural), if it is budgetary, then its functioning is carried out under conditions of treasury support.

An educational institution is considered a budgetary institution, according to Art. 6 of the Budget Code of the Russian Federation (as amended by Federal Law No. 333-FZ of December 6, 2007), if financial support for the performance of its functions, including the provision of state (municipal) services to individuals and legal entities in accordance with the state (municipal) assignment , is carried out at the expense of the corresponding budget based on the budget estimate.

In this case, the OS acts as a budget recipient and carries out operations with budget funds through personal accounts opened to it in accordance with the provisions of the Budget Code of the Russian Federation in the Treasury (clause 1 of Article 161).

The organization of execution of the estimate of income and expenses approved by the budget recipient is carried out by the treasury through its own current account: all funds that go to the benefit of the educational institution go to the current account of a specific treasury (single for all budget recipients served in this treasury) and are paid from this current account.

Thus, the function of recording funds and paying them according to the instructions of recipients/managers in the interests of state authorities and local governments is performed by the treasury.

It is for more effective management of state (local) finances that the treasury must have a single account through which all operations of government (local self-government) bodies are carried out and on which all financial resources are consolidated.

At the same time, maintaining a single treasury account does not mean limiting the financial independence of recipients of budgetary allocations - OU - in the use of these funds, provided that they are used by them in the prescribed manner and in accordance with the decisions of higher managers of budgetary allocations.

The main function of the treasury is cash service for the execution of all budgets of the budget system of the Russian Federation - the federal budget, budgets of the constituent entities of the Russian Federation and municipal budgets. The procedure for cash execution of the budget consists in writing off budget funds (for example, in favor of counterparties under an agreement) directly from the account of the treasury body within the allocated OU for the provision of state (municipal) services to individuals and legal entities in accordance with the state (municipal) assignment of financial resources (established for OU limits) with reflection of this operation on the personal account of the budget recipient. In this case, the educational institution, like any other budget recipient, is deprived of the opportunity to change the direction of funding determined by the corresponding budget and higher managers of budgetary allocations.

Cash services for the execution of budgets of the budget system of the Russian Federation are carried out by the Federal Treasury on the basis of the order of the Federal Treasury dated November 9, 2007 No. 6n “On amendments to the order of the Federal Treasury dated March 22, 2005 No. 1n “On approval of the Procedure for cash services for the execution of budgets of constituent entities of the Russian Federation and local budgets by territorial bodies of the Federal Treasury."

At the same time, according to Art. 215.1 of the Budget Code of the Russian Federation, by agreement with the executive body of state power of a constituent entity of the Russian Federation, the powers of the Federal Treasury to provide cash services for the execution of the budget of a constituent entity of the Russian Federation and the budgets of municipalities that are part of a constituent entity of the Russian Federation, can be transferred to the executive bodies of state power of a constituent entity of the Russian Federation, i.e. can be implemented by regional treasuries. In addition, according to paragraph 7 of Art. 151 of the Budget Code of the Russian Federation, municipalities, in order to serve the local budget, create municipal treasuries in accordance with the charter of the municipal entity and the legislation of the Russian Federation.

Thus, a budgetary educational institution cannot avoid treasury support of its own activities, but it is necessary to clearly know who created this body: local government bodies, an executive body in the territory or a territorial body of the Federal Treasury (Treasury of Russia). In this case, the OU becomes aware of a higher-level organization, to which it can appeal in the event of conflict situations regarding servicing the OU, as well as the regulatory framework governing interactions with the treasury body.

On the one hand, treasury authorities consider all managers and recipients of budget funds as cashiers. However, first of all, the treasury is the “treasurer of the state”, since it is not the owner of budget funds, but an executor who ensures their transfer according to the will of the main manager.

On the other hand, treasury authorities make payments from budget funds allocated for the maintenance of educational institutions on behalf and on behalf of these institutions, and in this regard perform a banking function. The Treasury is, in fact, a “budget bank” with specific features: it does not work with cash (performs settlement services, and transfers cash services to the Central Bank of the Russian Federation and does not have credit resources (does not carry out lending on its own)).

Thus, the treasury does not allocate financial resources to the budget recipient, so contacting the treasury authorities with requests to increase limits, additional financing, etc. is not only not advisable, but also ineffective.

An important task of the Treasury is strict preliminary and ongoing control over the allocation and expenditure of public funds by budget recipients.

Current control of the treasury over the implementation of payments from the budget (“authorization of payments”) requires the OS to strictly comply with the restrictions established by the legislator in the law on the budget (federal, regional, local) on budget allocations. These restrictions are established by the main manager of funds for each budgetary institution in terms of funding volumes and limits on budgetary obligations.

Treasury control, which precedes the cash expenditure of financial resources, is an effective way to ensure their intended use, since it allows not only to identify violators of financial discipline, but most importantly, to prevent these violations.

In addition, the treasury exercises control over the sources of income generation for budget recipients (whether there are third-party, from the point of view of the founder, income: only those that are specified in the general permit are subject to credit to the personal account of the educational institution).

As a result, the treasury generates information about all cash flows passing through the accounts of all budgets of the budget system of the Russian Federation, as well as about all extra-budgetary income of budgetary institutions promptly and on a daily basis.

For the Government of the Russian Federation, the Federal Treasury is the main supplier of reliable and timely information both on the state of state financial and material resources in general, and on the volume and structure of funding for the education sector in particular. This information allows us to obtain a more accurate understanding of the economic consequences for the education sector of the ongoing budget policy and the implementation of the national project for the development of this industry.

2. Financing of preschool institutions

2.1 Planning budget sources of financing

Budget financing is financing that is carried out on the basis of state and local financing standards, determined per student for each type, type and category of preschool educational institution.

The basis for calculating the funding standard for preschool educational institutions (NPE) is the following principles:

The standard for financing preschool educational institutions is composite and contains the following parts: the standard for financing educational services provided by preschool educational institutions (NFD1), and the standard for financing services for the maintenance of children in preschool educational institutions (NFD2);

The formation of NFD values ​​is carried out by establishing normative relationships between the wage fund (WF) and the material support fund (MSF);

Inclusion in the calculated values ​​of the NED of direct current expenses that directly affect the cost of education and the cost of maintaining one student as part of the implementation of educational programs that are the minimum necessary;

Expenses that ensure the life of a preschool educational institution, related to both education and the maintenance of students in a preschool educational institution, are included in the relevant standards in proportion to the established ratio (payroll of teaching staff and payroll of business personnel).

The budget financing standard does not include: long-term costs for the maintenance of buildings and structures, the purchase of expensive equipment, furniture, current and major repairs.

Expenses not included in the NFP are financed additionally.

The wage fund standard (WF) includes:

Remuneration at tariff rates in accordance with the weighted average qualification categories of employees of educational institutions in the municipality, based on the standard number of personnel;

Allowances for hazardous working conditions and working hours;

Payment of labor for persons replacing those going on vacation (10% of the payroll tariff);

The above-tariff part of wages that performs an incentive function (25% of the payroll);

Charges to extra-budgetary funds;

Compensation payments for the purchase of book publishing products.

The standard for the material support fund of the FMO is formed based on the standards of physical volume and the needs of institutions and current prices for relevant services and takes into account the costs of:

Medicines and dressings;

Soft equipment and uniforms;

Payment for fuel and lubricants;

Other consumables and supplies;

Fare;

Payment for communication services;

Other current expenses for the purchase of materials and payment for services;

Public utilities.

The standard for financing the implementation of educational programs of preschool educational institutions includes costs for:

The cost of a standard pedagogical service (annual payroll of teaching staff, payroll of administrative and managerial and payroll of support staff, according to the established ratio, super-tariff fund, accruals for the unified social tax);

Compensation payments for the purchase of book publishing products;

Transportation costs for business trips and official travel of teaching staff and administrative personnel;

Expenses for supporting the educational process (methodological support for the educational process, toys, manuals, cultural work, subscription);

Communication services (partially);

Services for the maintenance of buildings and territories (partially);

Other services (medical examinations, sanitary preparation, banking services, collection), partially.

The cost of teaching services in preschool educational institutions implementing various educational programs is calculated per student according to standard programs, taking into account the coefficient of increase in the cost of the service due to legally established differences (correction groups, short-term stay) and the status of the educational institution.

The standard for financing the cost of pedagogical services of preschool educational institutions is determined based on basic indicators:

Number of children in the group (for children from 1 year to 3 years, nursery groups - 15 people, from 3 years to seven years, kindergarten groups - 20 people);

The number of hours of the educational program (according to the hours of children’s stay in the group per day - 12 hours);

The level of wages according to the tariff schedule in accordance with the weighted average category of teaching staff in the municipality;

The coefficient of increase in the cost of teaching services.

The coefficient of increase in the cost of teaching services takes into account:

Different cost of the service depending on the training mode;

Training in additional education programs;

Increased cost of educational services for students in specialized programs (correction groups, speech therapy groups).

In connection with an increase in the qualification category and work experience, it is possible to introduce an additional coefficient that increases the wage fund in the preschool educational institution.

Expenses for material support of the educational process (FME) are calculated per student based on economic standards in accordance with existing expenses, as a percentage of the general payroll standard.

The funding standard for preschool educational institutions (NFD2) for the maintenance of children in children's educational institutions includes costs for:

Remuneration of business personnel;

Payroll of administrative, managerial and support personnel in accordance with the established payroll ratios;

Above-tariff wage fund;

Household expenses (partially);

Payment for communication services (partially);

Payment for property maintenance services (partially);

Other expenses (bank services, collection), partially;

The cost of used material supplies necessary to support a child in a preschool educational institution;

Public utilities.

The material support fund standard is calculated per student based on economic standards in accordance with existing expenses, in relation to the total size of the payroll standard.

2.2 Extrabudgetary sources of funding

Extra-budgetary income is funds received by an educational institution from the performance of work, provision of services, implementation under civil contracts and other income, in addition to budget financing, funds that reimburse the costs of creating a commodity service - educational activities.

Such means are:

Income received through the provision of additional paid services;

Voluntary donations and targeted contributions from individuals (voluntary donations from parents of pupils) and legal entities, including foreign citizens and foreign legal entities;

Income received by an educational institution from business activities provided for by its charter.

The provision of paid educational services by educational institutions, as a rule, falls within the definition of entrepreneurial activity provided for in Art. 2 of the Civil Code of the Russian Federation, as well as under the concept of “commercial activity” used in the Tax Code of the Russian Federation.

Paid services are a good source of attracting additional funds. Article 45 of the Law “On Education” determines that educational institutions have the right to provide paid additional educational services to the population, enterprises, institutions and organizations that are not provided for by the relevant educational programs and state educational standards. At the same time, paid educational services cannot be provided instead of educational activities financed from the budget. In addition to educational services, the institution may provide other paid services. Sometimes choosing paid services can be difficult. To make this task easier, you can use R.B., developed several years ago. Sterkina and O.L. Knyazeva “Recommendations for organizing the work of preschool institutions of various types in accordance with the Temporary Regulations on Preschool Institutions in the RSFSR.” These recommendations provide the following list of types of services that a kindergarten can provide:

“Health: hardening, hygiene procedures, the use of air and water procedures, medical examination, organization of aerobics classes, recreational jogging, swimming, physical education classes in the hall and outdoors, outdoor games, games with elements of sports, sports events and entertainment; therapeutic nutrition, differentiated nutrition depending on age, the use of a variable menu, changing the technology of preparing dishes for individual children, organizing feeding of toddlers with breast milk with the participation of the mother or artificial feeding, organizing medical patronage, etc.

Medical: massage, physiotherapy, vitamin therapy, quartz treatment, breathing exercises, physical therapy, after-care in a nursing home after an illness, treatment based on a specialist’s opinion, treatment by health group: children, often ill, belonging to groups 2, 3, 4 health (for example, poor posture, hypertrophy of the tonsils, flat feet, etc.), dental care, prevention and treatment, including malocclusion, care by a doctor or nurse for children at home, therapeutic nutrition (on the recommendation of a doctor), differentiated nutrition depending on depending on age, using a variable menu, changing cooking technology for individual children; swimming, motor, corrective exercises in water; diagnosis and correction of defects, prevention of secondary and subsequent defects in physical development; correction of accompanying defects and shortcomings (for visual impairment - correction of speech and movements, for severe speech disorders - correction of coordination of movements, etc.), family psychotherapy, etc.

Developmental: introducing children to the best examples of world culture, getting acquainted with works of painting, sculpture, music, fiction, folklore, folk crafts, etc.; familiarization with fairy tales, myths and legends as the basis of the history of religion; organization of training (including correctional) in classes and in conditions of unregulated children's activities (art, modeling, design, music, foreign language, etc.). Aerobics, gymnastics, rhythmics, sports games, swimming lessons, learning to play musical instruments. Specially organized forms of work with children on their adaptation to the conditions of school life (for six-year-olds); diagnostics and correction of mental development, involvement of parents in joint observations of the child’s development and progress. Family psychotherapy.

Organizational: training parents in caring for young children, psychological and pedagogical education of parents, forming family-type groups (including grouping children into a group based on family ties). Catering. Clubs, studios, club work together with parents on various types of activities, taking into account the interests and inclinations of the children. Organization of kindergartens at home, organization of holidays and entertainment; Reserving a place in a child care center for a period of more than 75 days at the request of the parents for an additional fee.

For children who do not attend preschool education and their parents: mothers’ school for the population of the microdistrict, studio, club, circle work in various types of activities, walking groups, mini-schools, classes for integrated development, groups on weekends and holidays, short-term stays at different times of the day. Diagnosis and correction of the physical and mental development of children in combination with advisory assistance to parents; psychological and pedagogical education of parents, family psychotherapy.”

Not every service in the list can be provided for a fee. The letter of the Ministry of Defense of the Russian Federation dated July 21, 1995 No. 52-M “On the organization of paid additional educational services” explains that services provided within the framework of basic educational programs and state educational standards, according to the status of the educational institution and aimed at improving the educational process, are not are considered as paid additional educational services, and raising funds from parents for these purposes is not allowed. For example, correction of speech deficiencies in a speech therapy group cannot be carried out as a paid additional service, since this is the main activity of a specialized kindergarten; on the contrary, in a regular kindergarten such a service can be classified as additional. You cannot charge parents for reducing the number of groups or filling groups according to family type.

The above document describes the procedure for a manager when organizing paid services. So, “... it is necessary:

a) study the demand for additional educational services and determine the expected student population;

b) create conditions for the provision of paid additional educational services, taking into account the requirements for the protection and safety of the health of students;

c) indicate in the charter of the educational institution a list of planned paid additional educational services and the procedure for their provision;

d) obtain a license for those types of activities that will be organized in this educational institution in the form of paid additional educational services, taking into account the requests of students, the corresponding educational and material base and the availability of specialists;

e) enter into an agreement with the customer for the provision of paid additional educational services, stipulating in it: the nature of the services provided, the duration of the agreement, the amount and terms of payment for the services provided, as well as other conditions.

Payment for the provided paid additional educational services should be made only through banking institutions;

f) on the basis of concluded agreements, issue an order on organizing the work of an institution for the provision of paid educational services, providing for: the rates of employees of departments engaged in the provision of paid services, their work schedule, cost estimates for the provision of paid additional educational services, curricula and staffing;

g) conclude labor agreements with specialists (or a contract agreement with a temporary workforce) for the provision of paid educational services.”

Other income-generating activities are activities that do not have a set of legally significant characteristics of entrepreneurial activity. Often, other activities also mean receiving “passive” income, for example: from renting out premises, donations from citizens and organizations, dividends from participation in commercial organizations, interest on securities and bank account balances, etc.

As a rule, such “other income-generating activities” are not technologically related to the main activity and are aimed solely at obtaining additional financing. Receiving income from such activities is permitted only in cases specifically provided for by law.

Additional income can also be received in connection with the payment of a penalty (fine, penalty) by the counterparty of the institution under the contract. Tax legislation, as a rule, classifies this kind of income as “non-operating income” and distinguishes it from income received from entrepreneurial (commercial) activities, which, in terms of excess expenses, are considered the profit of the institution.

It appears that “passive” income, which does not require active or systematic action on the part of the institution, should be listed in its legal documents in addition to income from income-generating activities.

An institution can receive income that is not conditional and not related to its activities: from the rental of property, in the form of targeted donations, grants, inheritance under a will and (with the exception of government institutions) in the form of dividends on shares, profits from participation in commercial organizations, bank interest .

3. Drawing up an estimate of income and expenses of an educational institution

Table 1 - Determination of average annual numbers and classes

Table 2 - Indicators for determining the average annual number of children in the preschool department

Table 3 - Indicators for determining utility costs

Table 4 - Food expenses

Table 5 - Calculation of the average annual number of students and classes

The average annual number of students and classes is found using the formula:

Table 6 - Calculation of teaching hours and teaching rates in the planned year

Table 7 - Calculation of the average annual number of children in a preschool institution

Average annual number of children:

where K1 is the number of children at the beginning of the year; K2 - number of children at the end of the year.

Table 8 - Calculation of the average annual number of teachers in a preschool institution

Number of teachers:

where Tc is the duration of children’s stay in the group per day; T - number of working days per week; Kgr - average annual number of groups; Tn is the teacher’s planned workload per week.

Table 9 - Calculation of the wage fund

Table 10 - Calculation of costs for utilities and other expenses

Table 11 - Calculation of expenses for food and soft equipment

financing institution preschool income

Table 12 - Estimated income and expenses for 2013

Conclusion

Preschool institutions are financed from the state budget. The state annually allocates huge amounts of money to maintain the existing network of preschool institutions and expand it.

Parents share in the costs of maintaining children in preschool institutions. Parents' fees account for an average of 15-20% of the total cost of child support.

The cash needs of preschool institutions are determined on the basis of a financial plan called an estimate.

Estimate is a state planning and financial document that determines the amount of money allocated for the maintenance of an institution during the calendar year. The costs of maintaining a newly opened institution are calculated from the moment of its commissioning.

Expenditure planning in the estimate is carried out according to budget classification items based on state expenditure standards for each item, based on one child per year. The decisive ones are production indicators that characterize the volume of activity of a preschool institution: the contingent of children (toddlers and preschool age); number of groups, their occupancy; duration of operation of the institution; the planned number of days one child stays there during the year. In addition, the dimensions and volume of the occupied space, calculations for heating, lighting, water supply, etc. are indicated.

The estimate includes all cost items provided for the maintenance of a preschool institution, including wages, social insurance, office, educational and household expenses, children's meals, business trips and official travel, the purchase of equipment and inventory, major repairs of buildings and structures. The head of a preschool institution is obliged to ensure strict adherence to staffing and financial discipline when spending funds in accordance with the estimate.

The financial activities of preschool institutions are systematically monitored by the control and audit department of the Ministry of Finance and its local bodies, as well as by higher-level organizations under whose jurisdiction they are located.

The procedure for staffing a preschool institution with teaching, medical personnel and service personnel is carried out on the basis of the “Charter of the kindergarten” and the “Temporary regulations on the preschool childcare institution - nursery-kindergarten” in accordance with the standard staff.

List of sources used

1. Budget Code of the Russian Federation.

2. Civil Code of the Russian Federation.

3. Federal Law “On Education” (as amended on November 16, 2011 No. 318-FZ).

4. Federal Law No. 83-FZ dated 05/08/2010 “On amendments to certain legislative acts of the Russian Federation in connection with improving the legal status of state (municipal) institutions.”

5. Analysis of economic activities of budgetary organizations: Textbook. Under the general editorship of D. A. Pankov, E. A. Golovkova. - M.: New knowledge, 2004. - 409 p.

6. Budget system of Russia: Textbook for university students studying economics / Ed. prof. G.B. Pole. - 2nd ed., revised. and additional - M.: UNITY-DANA, 2008. - 703 p.

7. Galyapina L.V. Finance and credit: textbook / L.V. Galyapina, T.M. Truskova. - 4th ed., revised. and additional - M.: Dashkov and K, 2008. - 383 p.

8. Goloviznina S.E. Zhura, I.A. Khromova. - M.; Arkhangelsk; Yaroslavl: Institute of Management, 2007. - 300 p.

9. State and municipal finance: Textbook / Ed. I.D. Maukulyaka. - M.: Publishing house. RAGS, 2006. - 680 p.

10. Myslyaeva I.N. State and municipal finance: textbook / I.N. Myslyaeva - 2nd ed. - M: Infra-M, 2008. - 360 p.

11. Opalskaya A.L. Entrepreneurial activity of a budgetary institution: accounting and taxation / A. L. Opalskaya, A. Yu. Opalsky. - M.: Tax Bulletin, 2010. - 304 p.

12. Pivovarov K.V. Planning at an enterprise: textbook. allowance / K.V. Brewers. - 4th ed. - M.: Dashkov and Co., 2008. - 232 p.

13. Podyablonskaya L.M. State and municipal finance: a textbook for universities / L.M. Podyablonskaya. - M.: UNITY-DANA, 2009. - 559 p.

14. Samsonov N.F. Finance, money circulation and credit: textbook / N.F. Samsonov; edited by Professor N.F. Samsonova. - M: Infra-M, 2005. - 302 p.

15. Finance: a textbook for university students studying economics, specialty “Finance and Credit” / Ed. G.B. Pole. - 3rd ed., revised. and additional - M.: UNITY-DANA, 2007. - 703 p.

16. Artyukhin R.E. Financing of budgetary institutions from the federal budget // Tax Bulletin. - 2008. - No. 10. - P. 110.

17. Bychkov S. S. Compiling budget estimates / S. S. Bychkov // Financial Bulletin: finance, taxes, insurance, accounting. - 2008. - No. 4.

18. Bychkov S.S. On the preparation, approval and maintenance of budget estimates / S.S. Bychkov // Advisor to the budgetary accountant. - 2008. - No. 3.

19. Volchkova M. “Budget institutions: audits and inspections of financial and economic activities,” No. 3, September 2007.

20. Zernova I. The procedure for drawing up estimates of income and expenses / I. Zernova // Budgetary educational institutions: accounting and taxation. - 2010. - No. 9. - P. 59-68.

21. Korol E. A. Drawing up estimates for a budgetary institution / E. A. Korol // Accounting. - 2008. - No. 9. - P. 37-38.

22. Korol V. D. Drawing up and approval of budget estimates / V. D. Korol // Accounting. - 2011. - No. 2. - P. 78-79.

23. Koryakovsky D. G. Legal aspects of budgetary financing in modern economic conditions / D. G. Korovyakovsky // Accounting in budgetary and non-profit organizations. - 2008. - No. 2.

24. Maksimova L. Estimates of income and expenses of budgetary institutions / L. Maksimova // Budgetary educational institutions: accounting and taxation. - 2009. - No. 1; No. 2; No. 3.

25. Morozova L. The procedure for compiling, approving and changing estimates in 2010 / L. Morozova // Institutions of culture and art: accounting and taxation. - 2010. - No. 6. - P. 29-37.

26. Silvestrova T. Commentary on the Order of the Ministry of Finance of Russia dated November 20, 2007 N 112n “On the General requirements for the procedure for drawing up, approving and maintaining budget estimates of budgetary institutions” / T. Silvestrova // Budgetary healthcare institutions: accounting and taxation. - 2008. - No. 1.

27. Fedina G. M. Expenses of a public sector employee strictly according to the estimate! But how to compose it? / G. M. Fedina // In the know about legal matters. - 2009. - No. 1.

28. abc.vvsu.ru - Website of digital educational materials.

29. www.finteoria.ru- Financial theory.

30. www.gosfinansy.ru - Budget estimates and results of the institution’s activities.

31. menobr.ru - “Treasury as a partner of an educational institution” dated November 3, 2010.

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