Alexey A. MAKSIMOV, Head of the Finance Department of the Navashinsky District Administration Nizhny Novgorod region, a valid municipal councilor of the 1st class, in the article considers problematic issues on the delineation of powers between the levels of public authority for the provision of services preschool education and the ways of their solution are offered.

Last year, significant amendments were made to the Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education" (Law No. 10-FZ of February 28, 2012), specifying, in particular, the areas of responsibility for organizing the provision of preschool services education. So, to the powers of the authorities local government now the authority to provide financial support for preschool education in non-state institutions has been assigned. Also, the concept of "child support" was supplemented (clarified) with the words "childcare and supervision" and it was established that it is inadmissible to include in the list of child support costs (childcare and supervision) the costs of implementing the basic general education program of preschool education.

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

What happened before

According to the Law "On Education", services for the provision of education (training and upbringing) and the maintenance of children are differentiated. Therefore, the free preschool education, when establishing one comprehensive service, formally became the reason for the establishment of payment for a part of the service that is not related to the educational process, that is, payment for the maintenance of a child, including food, supervision and care of him.

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

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

What changed

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

the lack of appropriate financial compensation in the event of a reduction in the size of the parental fee (from this should be excluded the costs of educational process);

threat of attribution financial control to unlawful expenses compensation of parental fees in terms of reimbursement of costs for the provision of preschool education included in it;

non-delimitation of powers to financially support the child's maintenance (supervision and care) in municipal preschool educational institutions in the part exempt from parental fees. In fact, we are talking about the provision of benefits, but at the same time it is not determined to which public-law entity these expenditure obligations are attributed.

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

Way out of this situation

It is obvious that the way out of this situation is to make a whole range of decisions. In the departmental list of services, it is necessary to amend the division of one comprehensive service into two: services for the provision of public free preschool education and services for the maintenance of children (supervision and care). In the absence of an appropriate source of reimbursement for lost income from reducing parental fees and in order to minimize them, only the following expenses can be included in the standards for financial support of preschool education services:

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

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

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

New Law "On Education in the Russian Federation"

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

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

1) the organization of the provision of preschool, primary general, basic general, secondary general education in municipal educational organizations (with the exception of powers to provide financial support for the implementation of basic general education programs in accordance with federal state educational standards);

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

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

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

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

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

According to clause 24 of part 2 of article 26.3 of the Federal Law of October 6, 1999 No. 184-FZ "On general principles the organization of legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation ”social support of families with children (including large families, single parents), low-income citizens belongs to the powers of the constituent entities of the Russian Federation. This power is partially implemented in part 5 of Article 65 of the new Law "On Education", but this is clearly not enough for the majority of citizens with children. The problem is that support is provided to all citizens with children attending kindergartens, including families with high incomes and those who do not need this support. At present, for example, in the Navashinsky district, about 19% of citizens do not apply for parental pay compensation, and we believe that it is precisely because they do not need it (parental pay is 1.25 thousand rubles).

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

According to All-Russian classifiers types of economic activity (OKVED) and products by type of economic activity (OKPD) services for the maintenance of children are included in section 85.3 "Social services", and not in section 80.10 "Services in the field of preschool and primary general education." In accordance with Federal Law No. 131-FZ, the provision of social support measures to certain categories of citizens and the provision of social services are not local issues. According to part 3 of article 136 of the Budget Code, municipalities, in whose budgets the share of interbudgetary transfers from the budgets of the constituent entities of the Russian Federation (with the exception of subventions) exceeds 30% of their own revenues, have no right to establish and fulfill expenditure obligations not related to resolving issues related to the Constitution of the Russian Federation, federal laws, laws of the constituent entities of the Russian Federation to the powers of the relevant local government bodies. Nevertheless, these expenditure commitments will have to be made, and the municipalities with subsidies over 30%, in spite of the prohibitions established by law.

Availability - save, costs - minimize

Undoubtedly, the most correct way is to enter into new law an amendment that ensures the provision of targeted support at the expense of the constituent entities of the Russian Federation, depending on the family's per capita income, in order to redistribute funds in favor of families in need. But until this happens, local governments can ensure (maintain) the availability of kindergarten services in at least two ways.

The first is to introduce a restriction on the size of parental pay in municipal educational institutions, that is, in fact, to provide a benefit for payment from the local budget, as is the case at present. In this case, municipalities with a subsidy of more than 30% will assume an expenditure obligation that is not related to issues of local importance, in violation of Article 136 of the Budget Code.

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

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

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

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

Preschool municipal institutions are fully funded from funds municipalities... Non-state preschool organizations operating in the territory of the municipality receive subsidies from the local budget for the implementation of preschool education in accordance with the standards established by local governments.

Schools are funded from 2 sources. Maintenance of the property is assigned to local governments. The provision of primary, basic and secondary general education is funded from the regional level. In this situation, the provision of additional education in schools is financed both from the regional budget and from the local one. The provision of preschool education in municipal educational institutions is fully ensured at the expense of municipalities.

Additional education institutions for children are also financed from the local budget.

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

Article 2 of the Federal Law “On Education in the Russian Federation” defines 2 concepts: “education” and “childcare and supervision”. Article 9 stipulates that the organization of the provision of public and free preschool education and the creation of conditions for the supervision and care of children, the maintenance of children in municipal educational organizations is the responsibility of local governments.

At the same time, financial support for the implementation of preschool education programs in accordance with federal state educational standards belongs to the authority of the subject, and the maintenance of buildings and payment of utilities - to the authority of local governments.

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

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

Thus, subventions of the regional budget will be provided to local governments for financial support of the provision of preschool education.

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

for the remuneration of teachers who provide preschool education services;

as well as for the costs associated with organizing the activities of these pedagogical workers, including their preventive medical examinations, advanced training and other costs. We will post the list of expenses on the website of the Ministry of Education and Science in the "Program budget" tab.

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

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

The provision of preschool education will be carried out in accordance with the standards determined by the state authorities of the region.

In fact, this will be a system of standards, similar to the system of standards for general education. The per capita financing standards for preschool education will be established in accordance with the age category of children, their health opportunities, working hours of groups, and will also take into account the increased wages specialists countryside and ZATO and increased regional coefficients for the Far North and equivalent territories.

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

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

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

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

It should be noted that the Ministry of Education and Science of the Russian Federation and the Ministry of Education and Science of the Territory have repeatedly recommended not to increase parental pay at the time the Federal Law "On Education in the Russian Federation" came into force. From the level of the federation, monthly monitoring of the growth of parental fees is carried out, according to the results of which measures are taken against the authorities of the constituent entities.

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

Category "children with disabilities health "is concretized as" disabled children ". The regulation has been supplemented with the category “orphans and children left without parental care”.
General educational institutions.

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

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

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

remuneration of teachers who provide educational services directly;

as well as for the costs associated with organizing the activities of these pedagogical workers, including their preventive medical examinations, advanced training and other costs. The list of expenses is posted on the website of the Ministry of Education and Science in the "Program budget" tab.

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

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

I remind you that in accordance with paragraph 11 of Article 108 from September 1, 2013, the salaries (official salaries) of teaching staff include the amount of monthly monetary compensation for the provision of book publishing products and periodicals, established as of December 31, 2012. Corresponding amendments to the decree of the Government of the Krasnoyarsk Territory of December 15, 2009 N 648-p "On Approval of the Approximate Regulation on the Remuneration of Employees of Regional State Budgetary and State Institutions Subordinate to the Ministry of Education and Science of the Krasnoyarsk Territory" have been prepared and are being approved by the regional authorities.

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

Thirdly. Clause 3 of Article 8 provides for the need for financial support of additional education provided in schools at the expense of the entity. Additional education should be understood as the provision of additional education under licensed educational programs. In order to fulfill this provision, the costs of remuneration of teachers and cultural workers who directly implement programs of additional education for children, which are now borne by local budgets, will be included in the costs of subventions from the regional budget.

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

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

Financial support of municipal institutions of additional education for children remains, as before, in full the powers of local self-government bodies in accordance with paragraph 2 of Article 9 of the Federal Law “On Education in the Russian Federation”.

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

In accordance with part 6 of article 7 of the Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation", the Department of State Policy in the Sphere of General Education of the Ministry of Education and Science of Russia directs and municipal services in the field of preschool education.

Application: for 30 liters. in 1 copy.

Department Director

A.V. Zyryanova

Guidelines
on the implementation of the powers of state authorities of the constituent entities of the Russian Federation on financial support for the provision of state and municipal services in the field of preschool education

I. General Provisions

Real Guidelines are aimed at providing methodological support to public authorities of the constituent entities of the Russian Federation for the implementation of powers to provide financial support for the provision of state and municipal services in the field of preschool education.

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

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

With regard to preschool education, Federal Law No. 273-FZ of December 29, 2012 contains norms that make it possible to single out the services provided by preschool educational organizations (state / municipal), which can be included in the list:

Provision of state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations;

Organization of the provision of public and free preschool education for basic general education programs in municipal educational organizations, as well as the creation of conditions for the supervision and care of children, the maintenance of children in municipal educational organizations;

Supervision and care of children.

From January 1, 2014, clause 3 of part 1 of article 8 and clause 1 of part 1 of article 9 of the Federal Law of December 29, 2012 No. 273-FZ come into force, securing a new distribution of powers of state authorities of the constituent entities of the Russian Federation and local self-government of municipal districts and urban districts to ensure state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations and other educational organizations and the organization of its provision. In accordance with the specified distribution of powers at the expense of the budget of the constituent entity of the Russian Federation, financial support for the implementation of preschool general education programs in municipal educational institutions is carried out by providing subventions to local budgets, including labor costs, the purchase of textbooks and teaching aids, teaching aids, games, toys (except expenses for the maintenance of buildings and payment of utilities), in accordance with the standards determined by the state authorities of the constituent entities of the Russian Federation (clause 3, part 1, article 8). Other expenses for organizing the provision of preschool education in municipal educational institutions (including in terms of expenses for the maintenance of buildings and the purchase of utilities) are attributed to municipal powers and are carried out at the expense of the budgets of municipalities (clause 1, part 1, article 9).

In connection with the above, in the constituent entities of the Russian Federation and municipalities, it is recommended to adopt a set of regulatory legal acts that determine the procedures for calculating the amount of required financial support not only for the implementation of the main general education program of preschool education, but also for creating conditions for supervision and care, as well as establishing compensation for part of the parental fee. for certain categories of parents (legal representatives). Such regulatory legal acts should be:

At the level of a constituent entity of the Russian Federation:

Methodology
calculation of cost standards for the provision of state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations

Section 1. General Provisions

1.1. This methodology establishes the procedure for determining the standard costs for the implementation of the main general education program of preschool education (hereinafter referred to as the Program) on the basis of the principle of normative financing per student.

1.2. The cost rate for the implementation of the Program is the guaranteed minimum allowable amount of financial resources per year per student required for the implementation of the Program, including:

Labor costs of employees implementing the Program;

Expenses for means of training and education;

Other expenses (with the exception of expenses for the maintenance of buildings and utility costs incurred from local budgets), including those related to additional professional education of teachers in the profile of their activities.

1.3. The methodology was developed in accordance with the Budget Code of the Russian Federation, Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation", Federal Law of May 8, 2010 No. 83-FZ "On Amendments to Certain Legislative Acts Of the Russian Federation in connection with the improvement legal status state (municipal) institutions ", Federal Law of October 6, 1999 No. 184-FZ" On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation ".

1.4. The values ​​of the coefficients and parameters used are determined independently at the level of the constituent entity of the Russian Federation. When determining the coefficients and parameters, the following are also taken into account:

Features of the implementation of preschool general education programs in state and municipal organizations of the constituent entity of the Russian Federation;

Requirements for the implementation of preschool general education programs established by the Federal State Educational Standard;

Requirements of SanPiN 2.4.1.3049-13 in terms of the number of groups and the duration of the stay of children in a preschool educational organization;

Section 2. The procedure for determining the standards of costs for the implementation of the basic general educational program of preschool education

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

Option number 1 of determining the standards of costs for the implementation of the basic general educational program of preschool education

2.1. The calculation of cost standards for the implementation of the Program * is carried out according to the formula:

* - the standard of costs for wages and charges for payments for remuneration of teachers (this methodology);

* - the standard of costs for wages and charges for payments for wages of educational support workers (this methodology);

* - the standard of costs for wages and charges for payments for wages of administrative and managerial and service workers involved in the implementation of the Program (this methodology);

* - the standard of costs to ensure the costs of training and education, used in the implementation of the Program (this methodology);

* - standard of costs for providing additional vocational education pedagogical workers implementing the Program (of this methodology).

2.2. The calculation of the standard of costs for wages and charges for payments for wages of teachers * is carried out according to the formula:

* - the standard of costs for wages and charges for payments for remuneration of teaching staff based on the service for the implementation of the Program in accordance with the Federal State Educational Standard of DO (this methodology);

*, *, *, *, *, * - differentiating coefficients for calculating the standard of labor costs and charges for payments for labor remuneration of teaching staff per student (this methodology).

2.2.1. The standard of costs for wages and charges for payments for remuneration of teachers' labor per service for the implementation of the Program in accordance with the Federal State Educational Standard of DO * is determined by the formula:

* - the estimated need for the number of teaching staff for the provision of services for the implementation of the Program in accordance with the Federal State Educational Standard of DO. Recommended range of values ​​per pupil *;

* - projected average monthly salary of employees of general education of the constituent entity of the Russian Federation for the planned financial period, adjusted for additional payments for special working conditions, rubles / month;

* - coefficient that takes into account accruals for payments for wages for the planned financial period;

* - coefficient taking into account the costs of organizing additional professional education of teachers. Recommended range of coefficient values ​​per 1 pupil *.

2.2.2. The differentiating coefficients for calculating the standard of labor costs and charges for payments for labor remuneration of teachers include the following coefficients:

* - coefficient that takes into account the activities for the qualified correction of disabilities in the physical and (or) mental development of pupils;

2.3. The calculation of the standard of costs for wages and charges for payments for wages of educational support workers * is carried out according to the formula:

* - the standard of costs for wages and charges for payments for remuneration of training and auxiliary workers, counting on the service for the implementation of the Program in accordance with the Federal State Educational Standard of DO (this methodology);

*, *, *, *, *, * - differentiating coefficients for calculating the standard of labor costs and charges for payments for labor remuneration of educational auxiliary workers (this methodology).

2.3.1. The standard of costs for wages and charges for payments for remuneration of training and auxiliary workers, based on the service for the implementation of the Program in accordance with the Federal State Educational Standard of DO * is determined by the formula:

* - the projected ratio of the average salary of teaching and auxiliary personnel and teaching staff for the planned financial period. Recommended range of values ​​per pupil *;

* - the estimated need for the number of educational support workers for the provision of services for the implementation of the Program in accordance with the Federal State Educational Standard of DO. Recommended range of values ​​per pupil *;

12 - the number of months in calendar year;

2.3.2. The differentiating coefficients for calculating the standard of labor costs and charges for payments for labor remuneration of educational auxiliary workers include the following coefficients:

* - coefficient taking into account the increased cost of services for the implementation of the program in rural areas;

* - coefficient taking into account the age of the pupils;

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

* - coefficient taking into account the operating mode of the organization;

* - coefficient taking into account the duration of the organization's work.

2.4. The calculation of the standard of costs for wages and charges for payments for wages of administrative and managerial and service workers participating in the implementation of the Program * is carried out according to the formula:

* - the standard of costs for wages and charges for payments for remuneration of administrative and managerial and service workers participating in the implementation of the Program, counting on the provision of services in accordance with the Federal State Educational Standard of DO (this methodology);

*, *, *, * - differentiating coefficients for calculating the standard of labor costs and charges for payments for labor remuneration of administrative and managerial and service workers participating in the implementation of the Program (this methodology).

2.4.1. The standard of costs for wages and charges for payments for remuneration of administrative and managerial and service workers participating in the implementation of the Program, based on the provision of services in accordance with the Federal State Educational Standard of DO * is determined by the formula:

* - the projected ratio of the average salary of administrative and managerial, as well as service personnel and teaching staff for the planned financial period. Recommended range of values ​​per pupil *;

* - the estimated need for the number of administrative and managerial and service workers involved in the implementation of the Program for the provision of services in accordance with the Federal State Educational Standard of DO. Recommended range of values ​​per pupil *;

* - projected average monthly salary of employees of general education of the constituent entity of the Russian Federation for the planned financial period, adjusted for additional payments for special working conditions, rubles / month;

12 - the number of months in a calendar year;

* - coefficient that takes into account accruals for payments for wages for the planned financial period.

2.4.2. The differentiating coefficients for calculating the standard of labor costs and charges for payments for labor remuneration of administrative and managerial and service workers participating in the implementation of the Program include the following coefficients:

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

* - coefficient taking into account the increased cost of services for the implementation of the program in rural areas;

* - coefficient taking into account the age of the pupils;

* - coefficient that takes into account the activities for the qualified correction of disabilities in the physical and (or) mental development of pupils.

2.5. The cost standard for providing expenses for training and education facilities used in the implementation of the Program * is set in the amount of 3000 - 8000 rubles. per year per one pupil / or as a percentage of the standard cost of remuneration of teaching staff.

2.6. The cost rate for the provision of additional vocational education to pedagogical workers implementing the program in terms of payment for purchased additional vocational education services and expenses related to accommodation, travel and other travel expenses * is set in accordance with the characteristics of the constituent entity of the Russian Federation in the amount of 500 - 1000 rubles. per year per 1 pupil / or as a percentage of the standard cost of remuneration of teaching staff.

Option number 2 of determining the standards of costs for the implementation of the basic general educational program of preschool education

2.1. The calculation of cost standards for the implementation of the main general educational program Nimage is carried out according to the formula:

Nimage = Not + Nco,

Not - the standard of labor costs with accruals of teachers; training support personnel; parts of administrative and managerial and service workers;

Nco - the standard of costs to ensure the costs of training and education used in the implementation of the Program;

2.2. The calculation of the standard of costs for wages is carried out by age groups in accordance with the programs being implemented (groups of general developmental, compensatory, health-improving and combined orientation, mixed groups), as well as the coefficients of appreciation per pupil, based on the following indicators:

the number of pupils in the group;

the length of time the children stay in the group during the day;

the average salary of educators and assistants to educators in accordance with the current remuneration system in the region (salary, coefficients of compensation and incentive payments);

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

the workload of caregivers' assistants (number of hours per week);

additional payments for work with orphans and persons with developmental disabilities (groups of compensatory and health-improving orientation);

share of labor costs for administrative, managerial, support and service personnel;

the coefficient of bringing the average salary of educators to the average in education in the constituent entity of the Russian Federation.

The share of expenses for remuneration of labor of administrative and managerial, auxiliary and service personnel is established as a percentage of the total wages fund of the institution. At the same time, it is understood that the costs of this group of personnel should be divided into two services: "the implementation of basic general educational programs of preschool education" and "the organization of the provision of education, as well as the creation of conditions for the supervision and care of children", it is possible to divide in proportion to the normative labor costs for these services.

2.3. The standards of expenditures on education in preschool educational organizations per one pupil by type of group (s) and by age of pupils Not are determined by the formula:

G - hours of stay of children in groups (set in accordance with clause 1.3 of SanPiN 2.4.1.3049-13);

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

Zp rec. - the size of the educator's salary in accordance with the current remuneration system in the region;

Wed econom. - the coefficient of bringing the average salary of educators to the average in education in the constituent entity of the Russian Federation;

Salary assistant - the average salary of an assistant educator in accordance with the current remuneration system in the region;

m is the estimated occupancy of groups (set in accordance with clauses 1.8 - 1.12 of SanPiN 2.4.1.3049-13);

Dsp. - number of hours per wage rate per week: 36 hours;

D Assist. - number of hours per wage rate per week: 40 hours;

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

1.302 - social tax deduction ratio;

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

k - coefficient of appreciation for rural areas;

b - coefficient of increase in the wage fund for administrative and managerial, training and support, junior service personnel;

y - coefficients of appreciation by types of groups;

r - regional additional coefficients (in accordance with the norms of regional legislation).

Items are numbered according to the source

2.5. The standard of expenditures for the provision of expenses for the means of teaching and upbringing used in the implementation of the Program * is set in absolute amount in rubles or as a percentage of the standard for the cost of remuneration of teachers.

Based on the developed cost standards at the level of the constituent entity of the Russian Federation, the calculation of the total amount of subventions provided to local budgets for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations is being developed. The following methods can be used to determine the appropriate amount of subventions:

Methodology
calculating the total amount of subventions provided to local budgets for the implementation of state powers to ensure state guarantees for the implementation of citizens' rights to receive public and free preschool education in municipal preschool educational organizations

Option number 1 for calculating the total amount of subvention

1. The total (annual) volume of subventions transferred to the local government for the exercise of state powers to ensure state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational institutions for the corresponding financial year is determined by the formula:

S - the size of the subvention required by the municipality to exercise state powers to ensure state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational institutions for the corresponding financial year;

i is the ordinal number of the service provided in the municipality, determined by the following features of the implementation of the Program in accordance with the Federal State Educational Standard of DO:

The age of the pupils;

The orientation of the groups;

Pupils have health restrictions;

Length of stay of children in the group per day;

Working hours of the organization (days a week; months a year);

The number of groups in a preschool educational organization;

The type of area in which the preschool educational institution is located;

* - the number of pupils in the municipality receiving in the corresponding financial year i service for the implementation of the Program in the municipal preschool educational organization of the corresponding municipality;

* - standard costs for the implementation of the Program in i-th services determined for the relevant municipality in accordance with the "calculation of cost standards for ensuring state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational organizations" for the corresponding financial year.

Option number 2 for calculating the total amount of subvention

The total (annual) volume of subventions transferred to the local government for the exercise of state powers to ensure state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational institutions for the corresponding financial year is determined by the formula:

* - the size of the subvention required by the municipality to exercise state powers to ensure state guarantees for the implementation of the rights to receive public and free preschool education in municipal preschool educational institutions for the corresponding financial year;

N - Nimage;

*, *, *, *, * - standard costs for the implementation of the main general education program of preschool education within i-th service determined for the financial year in groups of general developmental, compensatory, recreational and combined orientation, mixed groups in urban and rural areas, taking into account the time spent by the pupil in a preschool educational organization;

*, *, *, *, * - the projected average annual number of pupils for the corresponding financial year in groups of general developmental, compensatory, health-improving and combined orientation, mixed groups in urban and rural areas;

n is the number of age groups.

III. Approaches to the establishment of standards for financial support for the organization of the provision of public and free preschool education for basic general education programs in state (municipal) educational organizations, as well as creating conditions for the supervision and care of children, keeping children in state (municipal) educational organizations

The organization of the provision of public and free preschool education, as well as the creation of conditions for the supervision and care of children, the maintenance of children are attributed to the powers of the founder of a preschool educational organization. For the basis for calculating cost standards for the provision of services to ensure the organization of the provision of public and free preschool education for basic general education programs in state (municipal) educational organizations, as well as creating conditions for the supervision and care of children, keeping children in state (municipal) educational organizations the standard of costs for wages of employees providing the provision of these services, established by the regional or municipal normative legal act... The standards for the financial provision of services should also take into account the costs of utilities consumed by the educational organization, as well as the remuneration of workers who ensure the operation of heating systems, the delivery and storage of the necessary training aids, the preparation of food (stokers, stokers, boiler operators, cooks, drivers, loaders , storekeepers, auxiliary workers, plumbers, etc.). It is recommended to use the following model methodology to determine the standard of costs for the provision of services for the implementation of the Program and the creation of conditions for the implementation of supervision and care:

Methodology
calculation of cost standards for the provision of services to ensure the organization of the provision of public and free preschool education for basic general education programs in state (municipal) educational organizations, as well as creating conditions for the supervision and care of children, keeping children in state (municipal) educational organizations

1. Methodology for calculating the standards of costs for the provision of services to ensure the organization of the provision of public and free preschool education for basic general education programs in state (municipal) educational organizations, as well as creating conditions for the supervision and care of children, keeping children in state (municipal) educational organizations is recommended for use by the founder of a preschool educational organization when developing a methodology for calculating cost standards used in determining the amount of financial support for the fulfillment of a state (municipal) task for the provision of services.

2. Normative costs for the provision of services are the guaranteed minimum permissible amount of financial resources per year per one pupil, necessary to ensure that the organization provides services to ensure the organization of the provision of public and free preschool education for basic general education programs in state (municipal) educational organizations, and also the creation of conditions for the supervision and care of children, the maintenance of children in municipal educational organizations. These standards include:

Expenses for the remuneration of employees who ensure the organization of the provision of public and free preschool education according to the main general education programs and create conditions for the implementation of supervision and care;

Expenses for the purchase of utilities consumed in the process of providing public and free preschool education in basic general education programs and creating conditions for the implementation of supervision and care;

Expenses for the maintenance of buildings and structures of a preschool educational organization.

3. Calculation of cost standards for the provision of services for the implementation of the Program and the creation of conditions for supervision and care * is carried out according to the formula:

* - the standard of costs for wages of employees, ensuring the organization of the provision of public and free preschool education according to the main general education programs and creating conditions for the implementation of supervision and care, determined by the founder in accordance with:

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

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

By the age of the pupils

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

* - the standard of costs for the purchase of utilities. The procedure for determining the standard of costs for the purchase of utilities is established by the founder of the organization and takes into account the peculiarities of the consumption of utilities in the implementation of various Programs and the creation of conditions for the supervision and care of children studying under them in educational organizations, depending on:

Orientation of groups (including for groups of correctional, combined and health-improving orientation);

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

The age of the pupils;

Other features of the Program implementation.

* - the standard of costs for the maintenance of buildings and structures of a preschool educational organization is established on the basis of an analysis of the data of concluded contracts.

IV. Approaches to Developing a Financial Provision for Childcare and Childcare Services

To determine the adequacy of funds for the provision of childcare services, the calculated cost standards should cover the costs associated with:

With the purchase of food products;

With the purchase of consumables used to ensure that the pupils comply with the daily routine and personal hygiene.

To calculate the specified cost rates, the following model method can be used:

Methodology
calculation of standards for the costs of babysitting and caring for children in educational institutions

1. The methodology for calculating the standards for the cost of looking after and caring for children in preschool educational institutions is recommended for use at the regional and municipal levels when developing regulatory legal acts that determine the amount of fees charged to parents (legal representatives) for looking after and caring for children in educational organizations , as well as when calculating the corresponding cost rate, which determines the amount of compensation for the costs of the educational organization for the provision of supervision and care services, to the categories of children from whom parental fees are not charged.

2. Costs for the provision of childcare and supervision services - the amount of financial resources per year per one pupil required for the provision of childcare and supervision services carried out by an educational organization, including:

Expenses for purchasing food;

Other expenses associated with the purchase of consumables used to ensure that the pupils comply with the daily routine and personal hygiene.

3. The calculation of the cost of providing childcare services, *, is carried out according to the formula:

* - the standard of costs for the purchase of food (this methodology);

* - the standard of costs for the implementation of other costs associated with the purchase of consumables used to ensure that the pupils comply with the daily routine and personal hygiene (this methodology).

3.1. Standard costs for the purchase of food (N_pp) are made up of the cost of the daily diet of one child in accordance with the established SanPiN standards (Appendices 10, 11 to SanPiN 2.4.1.3049-13), taking into account the seasonality and for each category of food. The daily menu is compiled on the basis of the recommended set of food products, taking into account the calorie content for children of different ages and regime of stay. The calculation of the standard costs for the purchase of food products is made according to the formula:

* - the standard of costs for the purchase of food in the provision of basic services for the supervision and care of children (this methodology);

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

3.1.1. The standard of costs for the purchase of food in the provision of basic childcare services * is determined by the formula:

* - the average market cost of acquiring a unit of the i-th product from the children's diet, rubles;

* - daily consumption of the i-th product in the diet of children, units;

D is the planned number of days one child visits an educational organization that works 5 days a week 10 months a year for a planned financial year.

3.1.2. The differentiating coefficients for calculating the standard of costs for the purchase of food products include the following coefficients:

* - coefficient taking into account the age of the pupils;

* - coefficient taking into account the operating mode of the organization;

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

* - coefficient taking into account the mode of stay of pupils.

3.2. The standard of costs for the implementation of other costs associated with the purchase of consumables used to ensure that the pupils comply with the daily routine and personal hygiene (Npr) is set in kind for a year or as a percentage of the standard of costs for wages of employees participating in the provision of services for supervision and care.

* (1) For the purposes of these recommendations, state authorities of the constituent entities of the Russian Federation, local self-government bodies of municipal districts and urban districts in the field of education, private organizations and individual entrepreneurs implementing educational programs for preschool education are understood as the founder of educational organizations.

* (2) This methodology also applies to private organizations and individual entrepreneurs implementing educational programs for preschool education.

* (4) The service for the implementation of the Program in accordance with the Federal State Educational Standard of DO is understood as a service for the education and upbringing of children over the age of 5 years in general development groups with a 12-hour stay, working 5 days a week, 10 months a year, in an urban area , in organizations with six groups.

* (5) Including for work in rural areas, correctional groups, taking into account regional coefficients and northern allowances, if such allowances are established.

* (6) Including labor costs for continuing professional education services and costs related to interruption educational activities a pedagogical worker for the duration of his training.

* (7) When establishing the coefficients, the Decree of the Ministry of Labor of Russia dated April 21, 1993 No. 88 "On the approval of the Standards for determining the number of personnel engaged in servicing preschool institutions(nurseries, nurseries, kindergartens) ", Resolution of the Chief State Sanitary Doctor of the Russian Federation dated May 15, 2013 No. 26" On approval of SanPiN 2.4.1.3049-13 "Sanitary and epidemiological requirements for the device, maintenance and organization of the preschool educational organizations ".

* (8) Taking into account the differentiation of remuneration of certain categories of administrative and managerial and servicing workers.

* (9) Established in accordance with clause 2.3.2. Resolutions of the Ministry of Labor of the Russian Federation of April 21, 1993 No. 88 "On the approval of standards for determining the number of personnel employed in servicing preschool institutions (nurseries, nursery schools, kindergartens)".

Apparently, there was a typo in the text of the previous paragraph. This refers to clause 2.3.2 of the Norms for determining the number of personnel engaged in servicing preschool institutions (nurseries, nursery schools, kindergartens), approved. Resolution of the Ministry of Labor of the Russian Federation of April 21, 1993 N 88

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

* (11) See annexes to these Guidelines.

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

* (13) Determined taking into account the estimated number of days of absence by children for various reasons.

* (14) The value of the cost standard is determined at the level of the constituent entity of the Russian Federation and / or the municipal district (urban district) based on the analysis of the cost structure of preschool educational organizations.

Application
to implementation
powers of state authorities of the constituent entities
Of the Russian Federation for financial support
provision of state and municipal
services in the field of preschool education

Composition
differentiating coefficients for calculating the standard of labor costs and charges on payments for labor remuneration of teachers

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

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

Composition
differentiating coefficients for calculating the standard of costs for wages and charges for payments for wages of training and auxiliary workers

Coefficient taking into account the length of stay of pupils in a group (recommended range of coefficient values ​​per pupil)
0,5-0,7	for pupils attending short-stay groups (up to 5 hours)
0,75-0,95	for pupils attending groups of a shortened day of stay (from 8 to 10 hours)
1,0	for pupils attending groups full day(from 10.5 to 12 hours)
1,1-1,3	for pupils attending extended day groups (from 13 to 14 hours) and round-the-clock stay groups

Coefficient taking into account the activity of qualified correction of disabilities in the physical and (or) mental development of pupils (recommended range of coefficient values ​​per pupil)
1,0	for children in groups of general developmental orientation
1,1-1,2	for children in groups with a combined orientation
1,2-1,5	for children in health-improving groups
2,2-3,0	for children with severe speech impairments, for children with visual impairments, for children with amblyopia, strabismus, for children with mental retardation, for children with mild mental retardation
2,6-3,8	for deaf children, for blind children
4,0-6,0	for children with hearing impairments, for children with musculoskeletal disorders
4,0-6,0	for children with moderate to severe mental retardation
4,0-6,0	for children with autism
4,0-6,0	for children with a complex defect (with a combination of 2 or more disabilities in physical and (or) mental development)
1,5-2,0	for children with other disabilities

Composition
differentiating coefficients for calculating the standard of costs for wages and charges for payments for wages of administrative and managerial and service workers involved in the implementation of the Program

Coefficient taking into account the number of groups in the organization (recommended range of coefficient values ​​per student)
2,1-3,1	for pupils visiting organizations with one group
1,2-1,8	for pupils visiting organizations with two groups
1,0-1,2	for pupils visiting organizations with 3-4 groups
1,0	for pupils visiting organizations with 5-7 groups
0,6-0,9	for pupils visiting organizations with 8-11 groups
0,5-0,8	for pupils visiting organizations with 12 or more groups

Coefficient taking into account the activity of qualified correction of disabilities in the physical and (or) mental development of pupils (recommended range of coefficient values ​​per pupil)
1,0	for children in groups of general developmental orientation
1,1-1,2	for children in groups with a combined orientation
1,2-1,5	for children in health-improving groups
2,2-3,0	for children with severe speech impairments, for children with visual impairments, for children with amblyopia, strabismus, for children with mental retardation, for children with mild mental retardation
2,6-3,8	for deaf children, for blind children
4,0 -6,0	for children with hearing impairments, for children with musculoskeletal disorders
4,0-6,0	for children with moderate to severe mental retardation
4,0-6,0	for children with autism
4,0-6,0	for children with a complex defect (with a combination of 2 or more disabilities in physical and (or) mental development)
1,5-2,0	for children with other disabilities

Composition
differentiating coefficients for calculating the standard of labor costs and charges on payments for labor remuneration of employees involved in the provision of care and attention services

Composition
differentiating coefficients for calculating the standard cost of purchasing food

Table 1

Rise coefficients by types of groups

______________________________

* When establishing the coefficients, the recommendations of the Resolution of the Ministry of Labor of Russia dated April 21, 1993 No. 88 "On Approval of the Standards for Determining the Number of Personnel Serving Preschool Institutions (Nurseries, Nurseries, Kindergartens)" sanitary doctor of the Russian Federation of May 15, 2013 No. 26 "On approval of SanPiN 2.4.1.3049-13" Sanitary and epidemiological requirements for the device, maintenance and organization of the mode of operation of preschool educational organizations "

Document overview

According to the new Law on Education, regional government bodies set standards for the provision of state and municipal services in the field of preschool education.

The procedure for the formation, maintenance and approval of departmental lists of such services is determined by the supreme executive authorities of the constituent entities of the Russian Federation, local administrations of municipalities. The requirements established by the Government of the Russian Federation are taken into account.

With regard to preschool education, the Law contains norms that allow to identify services that can be included in the list. It is about ensuring the rights to receive affordable and free education, on the creation of conditions for the supervision and care of children, for their maintenance, etc.

On January 1, 2014, a new distribution of powers will come into effect. At the expense of the subject, preschool general education programs are implemented in municipal institutions by providing subventions to local budgets. Includes the cost of wages, the purchase of teaching aids, teaching aids, toys. Other costs, including the maintenance of buildings and utility bills, are covered from the budgets of municipalities.

Thus, it is necessary to develop a set of regulatory legal acts that determine the amount of financial support not only for the implementation of the main general education program, but also for creating conditions for supervision and care, as well as establishing compensation for part of the parental pay for certain categories of persons.

The types of acts are listed. At the regional level - a methodology for calculating cost standards to ensure the implementation of rights to public and free preschool education in municipal organizations; methodology for calculating subventions provided to local budgets; the procedure for setting the average parental fee for the supervision and care of children; the procedure for applying for compensation for part of the fee. The types of acts developed at the level of the founder have been determined. These include the procedure for establishing the categories of parents who are exempted from paying for supervision and care services or for whom the corresponding amount is reduced.

Approaches to the establishment and methods of calculating the standards of financial support for the implementation of the rights to public and free preschool education in municipal organizations are given.

At the end of the year, a seminar will be held in Samara at which the results of the next stage of the experiment on the transition of preschool institutions to normative funding will be summed up. It has been held for the second year in three regions: the Moscow Region, Samara and Veliky Novgorod. According to First Deputy Minister of Education Viktor Bolotov, the results of the experiment are encouraging.

In preschool education, a multichannel financing scheme is promising, when the educational program is financed at the expense of the constituent entity of the Federation, the maintenance of infrastructure at the expense of municipalities, and social services at the expense of parents, says Viktor Bolotov. According to him, a basic scheme of such financing is being worked out now. One thing is clear, families considered to be wealthy will pay the costs of preschool children in full. Paid for parents can also be, for example, swimming lessons, foreign language, music, classes with a psychologist.

The deputy minister said that subprograms of support and development of preschool education began to appear in many regions. Its most promising areas are, for example, the introduction of options for the short-term stay of children in preschool institutions. Conclusions that can already be drawn - academic performance in primary school the guys have become much better. Vladimir Livshits, secretary of the Central Committee of the Trade Union of Public Education and Science Workers, told UG in more detail:

Groups of short-term stay of children in Novgorod, for example, four-hour groups. Here, during this time, kids are prepared for school: with them they manage to go through all the necessary educational program in the game mode. And the parents do not pay anything. But for preschoolers in such groups, food, walks and normal games are not provided.

Also in Novgorod, they are changing their approaches to paying parents for the cost of maintaining a child in kindergarten... Today they range from 12 to 100 rubles and it turns out that only 20% of the costs of kindergartens are compensated, regardless of family income.

In general, the system of financing kindergartens is more complicated than schools, due to the very large volume of social services, as well as due to the mandatory parental payment. By the way, on this issue with the prosecutor's office began "showdown". They believe that it is illegal to collect money from parents. The new standards of preschool education will bring clarity to this issue. They will determine the minimum over which you will have to pay for everything. Nutrition standards, the number of children in the group will be determined, as well as how much the garden should work: 8 hours, 10 or 12, and what is the cost of all this.

The proposed modernization of the preschool educational institution financing system is based on the following goals:

* implementation of the constitutional rights of citizens in providing them with services in the field of preschool education;

* increasing the availability of preschool education for various groups of the population;

* creation of organizational and economic conditions for the development of preschool education as an initial stage of the education system.

To achieve these goals, the following tasks are being implemented:

* providing citizens with the opportunity to receive free services in the amount of the state educational standard of preschool education;

* introduction of shared regulatory financing in the preschool education system with the aim of:

1.Using the joint capabilities of the state, municipality, departments and parents in the organization of preschool education;

2. increasing the efficiency of the use of budgetary funds;

3. elimination of subjectivity in the formation of the volume of budgetary funding in the preschool education system.

The principles of shared (subsidiary) regulatory financing of preschool education institutions have been determined:

* educational services in the amount of the state standard, regardless of the form of ownership of preschool institutions, are financed by the state,

* social services are paid for by parents and are subsidized at the expense of municipalities on a targeted basis, depending on the material well-being of the parents,

* expenses for the development and maintenance of the material base are borne by the owner,

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

Carrying out this experiment required:

* creation of the necessary regulatory and methodological base;

* training administrators in the preschool education system on a wide range of managerial and economic problems included in the content of the experiment;

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

* informing the population about the content of the experiments being carried out.

When organizing experiments, it was necessary to take into account individual characteristics educational systems of the constituent entities of the Russian Federation, which will participate in the experiment, which required the development of practically individual programs conducting them for each region, including determining the scale of the experiment in each of the regions.

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

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

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

2. Phase of the experiment in real funding mode (2003).

3. Large-scale (within the experimental subjects of the Federation) introduction of normative equity financing of preschool educational institutions.

The experiment involves the Samara, Moscow and Novgorod regions.

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

1. The parameters of educational and minimum necessary social services provided by the preschool educational institution to citizens on a free, gratuitous basis have been established.

2. Formed financial flows (by sources): state, municipal, parental fees.

3. On the basis of this developed:

Methodology for calculating the norms of budgetary financing of educational services provided by preschool educational institutions,

Methodology for calculating the amount of financing of social services provided by preschool educational institutions.

4. A procedure has been developed for the implementation of budgetary share normative financing of services provided by preschool educational institutions from budgets of different levels.

5. The procedure for calculating and collecting parental fees for services provided on a differentiated application basis has been developed.

6. Developed and adopted at the level of the constituent entities of the Russian Federation participating in the experiment on the transition to shared financing of preschool educational institutions, regulatory documents, including:

* Normative acts(decree, order, order) of the administration of the constituent entity of the Russian Federation, approving the decision to participate in the federal experiment, the composition of coordination councils (working groups) for organizing the preparation and conduct of the experiment, and regulations on the councils.

* Regional programs for organizing and conducting an experiment.

* Orders and orders of state education authorities and finance management of the administrations of the constituent entities of the Federation on the organization of shared regulatory financing of preschool educational institutions - participants in the experiment.

7. The training of specialists, the administration of the preschool educational institution - the participants of the experiment.

8. Sociological studies of the social consequences (risks) of the experiment on the transition to shared financing of preschool educational institutions in each of the constituent entities of the Russian Federation participating in the experiment were carried out.

9. Created a statistical base for calculating funding indicators for preschool educational institutions - participants in the experiment.

10. A concept for monitoring the course of the experiment, a system of indicators (evaluation criteria) of the course of the experiment have been developed.

Thus, according to the results of the first stage (2002) of the experiment, the following were created:

* Methodological base of the experiment;

* Legal and regulatory framework for the experiment;

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

During the second stage - the stage of the experiment (2003) - the following will be tested:

* The procedure for the share normative budgetary financing of preschool educational institutions;

* The procedure and procedures for concluding agreements on co-financing the maintenance of children in preschool educational institutions (payment for education in excess of the standards);

* The procedure and calculation of parental payment for the maintenance of children in preschool educational institutions on a differentiated basis.

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

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

The procedure for the implementation of shared regulatory financing of preschool educational institutions

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

Government bodies, planning the budget for the next period, determine the normative need for funds to finance the implementation of educational programs. These funds are legally assigned to municipalities for preschool educational institutions through the amount of subventions. These funds are communicated to institutions by municipalities on a normative basis.

All preschool educational institutions participate in this scheme, regardless of their affiliation.

The municipality allocates funds for financing social services together with parents, using a system of targeted assistance, as well as targeted financing from the local budget based on social programs in the area.

The costs of maintaining the material base are financed by the asset holder (owner).

Thus, municipal preschool educational institutions are funded through three channels:

state budget - can be carried out in the form of subventions; municipal budget - direct financing of preschool educational institutions, financing on a regulatory basis; parental payment, part of which may come from the parent's employing organization in the form of social assistance.

Non-state preschool educational institutions are financed through four channels: through the three above and the fourth channel: part of the cost of maintaining the material base, taking into account tax exemptions, is borne by the owner.

(See diagram)

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

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

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

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

The state budgetary funding standard determines the minimum costs of financing the implementation of the educational program of preschool education, including the cost of remuneration of employees of preschool educational institutions, acquisition training equipment, benefits, social services, financed from the budget, the cost of household expenses, except for utility costs;

The state budgetary funding standard is applied when calculating subventions to local budgets and the amount of direct financing of preschool educational institutions in the case of co-founding;

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

The procedure for making payments by parents for the maintenance of children in a preschool educational institution

In accordance with the above procedure for shared regulatory financing of preschool educational institutions and the above schemes, the costs of social services provided by preschool educational institutions are financed from parental fees and partially subsidized from local budgets. At the same time, parents' expenses are legally limited. They cannot exceed 20% of the total funds for the maintenance of children in preschool educational institutions.

The analysis showed that in fact, a larger amount is subsidized. In fact, parental pay is 14-15% of total costs and approximately 50% of the cost of social services.

Thus, there is an opportunity, without changing the marginal rate of parental pay established by law, to differentially approach its volume within 20% for various categories of parents (in terms of total income).

The second fundamental step is the transition from the establishment of categories of benefits to targeted benefits for specific categories of parents, which should be declarative in nature.

Reforming the procedure for parental payment for the maintenance of children in preschool educational institutions is determined by 3 positions that are implemented by the subjects of the Federation - participants in the experiment:

1. The purpose of the parental payment is determined: the social services provided by the preschool educational institution are financed at the expense of the parental payment.

2. Depending on the income of the parents, the amount of parental fees charged is differentiated within the limits established by law.

3. The transition from financing of privileged categories of citizens to targeted benefits of a declarative nature is being implemented.

So, in the Novgorod region:

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

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

3. Parental pay is calculated based on the subsistence minimum per family member established in the territory.

4. The following sizes of the parent board are set:

If the income per family member is two or more living wages - 100% of the cost of social services;

With an income per family member from one and a half to two living wages - 75% of the cost of social services;

With an income per family member from one to one and a half living wages - 40% of the cost of social services;

If the income per family member is less than one living wage - 30% of the cost of social services.

5. Payment for the maintenance of children in a preschool educational institution is charged from parents (persons replacing them) with three or more minor children, in the amount of 50% of the cost of social services.

6. Parents (persons replacing them) of children who, according to the conclusion of medical institutions, have disabilities in mental or physical development, and children attending 3-4-hour groups of short-term stay are completely exempted from the payment for the maintenance of a child in a preschool educational institution.

In the Samara region:

While providing social protection population and providing targeted support to certain categories of payment different types services provided by preschool educational institutions, it is assumed the following:

1. Targeted support for payment for social services provided by preschool educational institutions (hereinafter Targeted support) is the targeted provision of funds to families using the services of preschool educational institutions to pay for social services provided by preschool educational institutions.

2. Targeted support is provided to all families whose average per capita income is below the subsistence level.

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

4. The amount of targeted support at the request of the head of an educational institution is determined by the social protection authorities based on family income.

5. Targeted support established by the social protection authorities is transferred to the current account of the educational institution and entered into the child's personal account.

6. The main source of financial support for the costs required to provide targeted support are funds from the regional budget.

Methodology for calculating budget financing standards

The mechanism of budgetary financing of educational institutions is determined by Article 41 of the Law of the Russian Federation "On Education":

Financing of educational institutions is carried out on the basis of state (including departmental) and local funding standards, determined per student, pupil for each type, type and category of educational institution.

An analysis of the directions of expenses of a preschool educational institution indicates that it is necessary to establish a set of standards, including:

1. Budgetary standard for the implementation of educational services provided by preschool educational institutions;

2. The budgetary standard for social services financed from the budget.

3. The budgetary standard for the maintenance and development of the material and technical base of the preschool educational institution.

4. The standard of payment by parents for keeping a child in a preschool educational institution.

1. Budgetary standard for the implementation of educational services provided by preschool educational institutions

Includes:

Salaries of teaching staff (with accruals),

Compensation payments for the purchase of methodological literature,

Study expenses (purchase of visual aids, consumables, stationery, etc.),

Expenses for course retraining of employees participating in and serving the provision of educational services.

The calculation begins with the determination of funds for the remuneration of teaching staff per month per student.

2. Budgetary standards for social services provided for citizens free of charge

Budgetary standards for financing social services provided to citizens free of charge include expenses:

for remuneration of administrative, educational support and service personnel,

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

for medicines.

Further, the tariff and above-tariff part of labor remuneration in percent is determined. For administrative personnel, the following ratio can be recommended: the tariff part - 70%, the above-tariff part - 30%; for educational support and service, respectively 85 and 15%. A specific decision is made on the basis of established practice, as well as budgetary possibilities.

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

3. The procedure for calculating the payment by parents of maintaining a child in a preschool educational institution

The minimum payment by parents for maintaining a child in a preschool institution includes food costs in the amount of 70% (30% were included in the budgetary standard for the maintenance and development of the material base of a preschool educational institution) of the cost of a daily diet and expenses for soft equipment.

4.1. Based on the cost of the daily rate of 3 meals a day 60 rubles. expenses per month will be: 60 rubles. x 70% = 42 rubles. x 20 days = RUB 840

4.2. Based on the established norms for the annual replenishment of soft inventory in the preschool educational institution in the amount of 530 rubles. per year for one pupil, expenses per month will be:

RUB 530 : 12 months = 44, 2 rubles.

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

RUB 840 + 44, 2 rub. = 884.2 rubles.

Conclusion

The implementation of the first stage of this project has shown that the proposed model for financing a preschool educational institution allows:

Implement the constitutional guarantees of citizens for free preschool education within the state standard of preschool education at the state level;

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

Introduce regulatory financing in a preschool educational institution;

Integrate, on the basis of a share-based approach, the budgetary possibilities of the two budgetary levels;

Modernize the procedure for calculating parental fees (differentiate them taking into account targeted support on an application basis within the limits established by law).

A sociological survey has shown:

The need to modernize the financing of preschool educational institutions;

The need to maintain restrictions on parental fees;

The need and the possibility of providing preschool educational institutions with additional services, both educational and social;

The need to create short stay groups.

In general, the analysis of the proposed model shows its paramount importance for increasing the availability of preschool educational services for the population.

By virtue of the Law of the Russian Federation "On Education" dated July 10, 1992 No. 3266-1 (valid until September 1, 2013), the list of expenses taken into account when calculating the amount of parental payment for child support (childcare and supervision) in municipal educational institutions, implementing the basic general educational program of preschool education, it is established federal executive body carrying out the functions of developing state policy and legal regulation in the field of education (part 3 of article 52.1), i.e. By the Government of the Russian Federation or the Ministry of Education and Science of the Russian Federation.

For the implementation of this provision of the law, the Government of the Russian Federation issued Decree No. 849 of 12/30/2006 "On the list of costs taken into account when establishing parental payments for child support in state and municipal educational institutions implementing the basic general educational program of preschool education." According to him, the parental pay now includes:

1. Remuneration of labor and accruals for labor remuneration
2. Purchase of services: communication services, transport services, utilities, property maintenance services, rent for the use of property, other services
3. other expenses
4. Increase in the value of fixed assets
5. Increase in the cost of inventories required to maintain a child in state and municipal educational institutions that implement preschool education programs.

However, in the new Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation", which comes into force on September 1, 2013, the federal executive body has this power No.
Based on the meaning of paragraph 2 of Art. 65 of the Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation" (the regulation comes into force on September 1, 2013), the founder will have to establish such a "List ..." for municipal preschool educational organizationsmunicipality.

The previously existing limitation of the amount of parental pay in 20% of the cost of maintenance (supervision and care) for a child (for large families - in 10%) by the new Federal Law of December 29, 2012 No. 273-FZ canceled... In this regard, there is a risk of an illegal increase by the founders of municipal preschool educational organizations of parental fees for looking after and caring for a child by 5-10 times.

Prevention and prevention of illegal and unjustified increase in parental fees for supervision and care in state and municipal preschool educational organizations are the most important measures to ensure the constitutional guarantee of the general availability of free preschool education in such organizations.

According to clause 34 of Article 2 of the Federal Law of December 29, 2012 No. 273-FZ, babysitting and caring- this is "A set of measures to organize meals and household services for children, to ensure that they comply with personal hygiene and daily routine." Thus, for the first time, educational and caregiving services are legally clearly separated from each other.

As yet applicable cost items included in parental fees for childcare and childcare in preschool institutions, contradict the requirement of paragraph 4 of Article 65 of the Federal Law of December 29, 2012 No. 273-FZ (this provision also comes into force on September 1, 2013): for the implementation of the educational program of preschool education, as well as costs for the maintenance of real estate of state and municipal educational organizations implementing an educational program of preschool education, in the parental fee for looking after and caring for a child in such organizations ”.

In connection with the above unacceptable is the inclusion from September 1, 2013 in the List of costs taken into account when calculating parental fees for looking after and caring for a child in municipal preschool educational organizations, the following costs specified in the wording of the version of the Decree of the Government of the Russian Federation No. 849 of 12/30/2006:

1. "Remuneration and accruals for wages"- in terms of payment for pedagogical and educational support work (including payroll), compensation payments for book publishing products, expenses related to advanced training and retraining of teaching staff (travel, payment for courses, daily allowance, accommodation): all this , according to Art. 65 of the Federal Law of December 29, 2012 No. 273-FZ, should be included in the costs of implementing the educational program of preschool education.
2. "Purchase of services (communication services, transport services, property maintenance services, rent for the use of property)"... Such services should be split between the costs associated with the implementation of the preschool education program and the costs associated with the organization of supervision and care.
3. The cost of teaching aids, technical training aids, connection and use of the global Internet, consumables, stationery and household needs- since all this should be included in the costs of implementing the educational program of preschool education.
4. "Other expenses", "other services"- due to the ambiguity of the wording, which is strictly prohibited by federal law.
5. "Increase in the value of fixed assets"- since these costs should be included in the costs of maintaining real estate of state and municipal educational organizations.
6. "Increase in the cost of inventories necessary to maintain a child, check-up and care for a child in state and municipal educational institutions that implement preschool education programs"- such an increase should be divided into the costs associated with the implementation of the educational program of preschool education, and the costs associated with the organization of supervision and care.
7. "Utilities"... In the concept of "babysitting and caring for a child" specified federal law not included and utilities. Both pupils and employees of educational organizations are consumers of public services. Without the consumption of these services, functioning is impossible preschool organization and, as a consequence, it is impossible to implement an educational program. Therefore, the provision of these services is an organizational issue for the provision of publicly available free preschool education and must be 100% paid from the municipal budget.