From January 1, 2016, general education organizations and organizations of additional education switched to normative per capita financing (NPF). Normative per capita financing of educational organizations is introduced in pursuance of the Decree of the President Russian Federation dated May 7, 2012 N599 "On measures to implement state policy in the field of education and science."

The key principle of per capita financing is money follows the student. This means that the educational organization receives money according to the state (municipal) assignment for the education of each child according to the number of children. Thus, the more students the school attracts, the more money she will get. From here it becomes clear that the rationale for optimizing the school network is to get more funding for schools, and to save some money for the budget.

It is believed that per capita funding should automatically make school teams work better in order to attract more students to their walls and, thus, have a larger subvention for the implementation of the state educational standard.

Who and how sets the per capita standard?

Recall that, in accordance with Article 9 of the Federal Law of December 29, 2012 No. 273-FZ, the standard costs for training one student are determined state authorities of the constituent entities of the Russian Federation; the school website should contain a plan for the financial and economic activities of an educational organization or its budget estimates, as well as a report on the receipt of financial and material resources and on their expenditure based on the results fiscal year.

Starting from 2016, the per capita standard is set in accordance with the General requirements for determining the standard costs for the provision of public (municipal) services in the field of education, science and youth policy, used when calculating the amount of subsidy for financial support for the implementation of the state (municipal) task for the provision of public (municipal) services (performance of works) by a state (municipal) institution (hereinafter referred to as the General Requirements), approved by Order of the Ministry of Education and Science of Russia dated September 22, 2015 N 1040.

For parents, this document is especially important, because it allows you to understand what, for example, the school receives money for and what it does not.

Per capita standard for educational organizations

The general requirements state that regulatory costs for the provision of state (municipal) services for educational organizations determined in the calculation per student for each level of education in accordance with the Federal State Educational Standard, taking into account:

• forms of education;
• health protection of students;
• other features.

Per capita standard for organizations of additional education

Regulatory costs for the provision of state (municipal) services for the implementation additional educational programs determined based on man-hour for each type and focus (profile) of educational programs, taking into account:

• forms of education;
• federal state requirements(if any);
• type of educational organization;
• network form of implementation of educational programs, educational technologies;
• special conditions for education for students with disabilities;
• providing additional professional education to pedagogical workers;
• ensuring safe conditions for education and upbringing;
• health protection of students;
• other features of the organization and implementation of educational services(for different categories of students).

The volume of state (municipal) services for the implementation of additional educational programs is determined by the educational program developed and approved by the organization carrying out educational activities.

Per capita standard for organizations preschool education

When calculating the financial support for the implementation of the state (municipal) assignment to state and municipal organizations implementing educational programs preschool education, standard costs for the provision of state (municipal) services for the implementation of basic general educational programs of preschool education do not include standard costs for the provision of state (municipal) services for childcare and care.

Regulatory costs for the provision of state (municipal) services for the supervision and care of disabled children, orphans and children left without parental care, as well as for children with tuberculosis intoxication, turn on in financial support for the fulfillment of the state (municipal) task by state (municipal) organizations implementing educational programs for preschool education.

Per capita standard for small-scale and rural educational organizations

For small-scale educational organizations and educational organizations located in rural areas, implementing basic general education programs, the standard costs for the provision of state (municipal) services in the field of education should include, among other things, the costs of implementing educational activities, independent of the number of students.

Note. According to the law on education, small-scale educational organizations include educational organizations that implement basic general educational programs, based on the remoteness of these educational organizations from other educational organizations, transport accessibility and (or) the number of students.

What is included in standard costs

According to the General requirements n regulatory costs include into yourself:

— labor costs and accruals for payroll teaching staff;

— labor costs with payroll arrears workers who are not directly involved in the provision of state (municipal) services, including administrative staff;

— the cost of providing state (municipal) services for children with disabilities and other special needs, as well as costs directly related to meeting these needs, including in terms of remuneration of additional personnel, as well as the acquisition of inventories and fixed assets. In this case, increasing coefficients are applied;

— acquisition costs inventories, fixed assets and especially valuable movable property consumed (used) in the process of rendering state (municipal) services;

— expenses related with additional vocational education teaching staff according to the profile of their pedagogical activity at least once every three years;

— general business expenses, including on payment for communication services, including payment for information and telecommunications traffic Internet", transport services, utilities, on the current repair and measures to ensure sanitary and epidemiological requirements, fire safety, burglar alarm, as well as other costs not directly related to the provision of state (municipal) services, but without which the provision of these services will be significantly difficult or impossible.

The document notes that the determination of standard costs is carried out taking into account the norms of material, technical and labor resources used to provide state (municipal) services established by regulatory legal acts of the Russian Federation, including acts of state authorities and local self-government, as well as interstate, national (state) standards of the Russian Federation, building codes and regulations, sanitary codes and regulations, standards, procedures and regulations for the provision of state (municipal) services in the established area (if any). In the absence of service standards, standard costs in relation to the corresponding group of costs are determined by the structural method (or expert method), which makes it possible to calculate the standard costs per unit of state (municipal) service.

As the practice of using per capita funding for educational institutions shows, not everything is so simple in this matter.

So the experts of the ONF, having monitored the situation with the transition of a number of organizations to the NPF, came to the following conclusions:

- the mechanism for financing social facilities, depending on the number of students or attached patients, should be more flexible. Otherwise, its application will not improve, but worsen the state of the public sector;

— there is no direct relationship between the increase in financing of budgetary organizations and the increase in their efficiency as a result of the application of the NPF mechanism;

- the NPF mechanism does not always allow budgetary organizations to quickly solve the problems of financing urgent needs. According to the Accounts Chamber, the constituent entities of the Russian Federation are reducing or not planning expenditures, which should be included in the per capita funding standard from their own budgets.

In the “Uchitelskaya gazeta” dated January 25, 2016” (http://ug.ru/insight/547) published “An open letter to the Minister of Education and Science of Russia Dmitry Livanov, or Why does the per capita financing not work in the country?”. In it, the authors of the letter, the director and teaching staff of school No. 4 in the city of Nelidovo, Tver Region, appeal to the Minister with a request to comment on the problematic situation with school funding and wages in the country and “answer the question: what system of financing educational organizations operates in our country and whether Is normative per capita financing the basis in the financial policy of the education system and mandatory for educational organizations? Either the head of the municipality has the right, at his own discretion, to improve financial condition some schools and worsen others? How can you influence the decisions of officials? At the same time, the authors of the letter argue that “the system adopted in the country does not work, and we are in a situation where the local head, at his own discretion, can apply a correction factor to any school, seriously reducing funding.”

Source materials used in preparation:

P.S. Speaking at the party congress “ United Russia”, Minister of Education and Science of the Russian Federation Dmitry Livanov proposed to strengthen control over the budget in the field of education, both at the federal and regional levels. He also noted that the budget includes the necessary amount of funds to pay salaries to teachers, and no interruptions are planned (http://www.eduhelp.info/).

Also on the related blog

Normative per capita financing – a transparent budget

On the normative financing of the activities of preschool educational organizations of the Zelenodolsk municipal district

In pursuance of the Decree of the Cabinet of Ministers of the Republic of Tatarstan dated 01.01.2001. No. 000 "On regulatory financing of the activities of preschool educational organizations of the Republic of Tatarstan" Executive Committee of the Zelenodolsk municipal district

DECIDES:

1. Approve the normative financing of the activities of preschool educational organizations of the Zelenodolsk municipal district (appendix).

2. Heads of institutions bring their local regulations in accordance with this resolution.

3. To establish that this resolution extends its effect to legal relations that arose from April 1, 2017.

lead

Annex to the resolution of the Executive Committee of the Zelenodolsk municipal district

July 25, 2017 No. 000

ON NORMATIVE FINANCING OF THE ACTIVITIES OF PRESCHOOL

OF EDUCATIONAL ORGANIZATIONS OF ZELENODOLSKY MUNICIPAL DISTRICT

1. GENERAL PROVISIONS

1.1. The Methodological Recommendations determine the procedure for calculating the standards of financial costs for ensuring state guarantees for the exercise of the rights to receive public and free preschool education in preschool educational organizations of the Zelenodolsk municipal district (hereinafter referred to as the Methodological Recommendations).

1.2. The value of the standards of financial costs for ensuring state guarantees for the implementation of the rights to receive public and free preschool education in preschool educational organizations of the Zelenodolsk municipal district (hereinafter referred to as the standards) is a guaranteed minimum cost of an educational service provided at the expense of the budget of the Zelenodolsk municipal district.

The standards include costs for:

implementation of the main educational programs of preschool education;

providing pupils with the means of training and education in accordance with established standards.

1.3. The standards are set differentially depending on the types of preschool educational organization, mode of operation, territorial location (urban, rural areas) and the age of the pupils.

Kindergarten;

a kindergarten of a general developmental type with a priority implementation of activities in one or more areas of development of children (intellectual, artistic and aesthetic, physical, and others);

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

kindergarten supervision and rehabilitation with priority implementation of sanitary-hygienic, preventive and health-improving measures and procedures;

combined type kindergarten;

child development center.

1.5. The procedure for calculating the standards in these Guidelines applies to general educational organizations for children of preschool and primary school age ( elementary School- Kindergarten, gymnasium).

1.6. The standards are set on the basis of one pupil per year. For a rural small-scale preschool educational organization, the standards are set per group per year.

1.7. A small preschool educational organization is a socially and culturally significant preschool educational organization countryside that meets the following criteria:

territorial deployment of an educational organization in rural areas;

typical characteristic of a preschool educational organization in accordance with the focus - kindergarten;

the presence of no more than two groups of pupils of different ages;

the number of pupils in groups, not exceeding 50 percent of the maximum normative occupancy specified in paragraph 1.8 of these Guidelines.

1.8. To calculate the standards, the following maximum occupancy of groups of a preschool educational organization is taken:

in groups:

from 2 months to 1 year - 10 children;

from 1 year to 3 years - 15 children;

from 3 to 7 years old - 20 children;

in different age groups:

if there are children of two ages in the group (from 2 months to 3 years) - 8 children;

if there are children of any three ages in the group (from 3 to 7 years old) - 10 children;

if there are children of any two ages in the group (from 3 to 7 years old) - 20 children;

in groups of family kindergartens - 7 children;

in groups of small-scale kindergartens - 50 percent of the maximum occupancy;

in groups of compensating type according to table 1.

Table 1

MAXIMUM CAPACITY

GROUPS IN PRESCHOOL EDUCATIONAL

COMPENSATORY ORGANIZATIONS

(Human)

	Maximum occupancy of groups of children aged
	over 3 years old
Children with severe speech disorders
Children with phonetic and phonemic speech disorders
Hearing-impaired (deaf) children
Children with partial hearing loss (hard of hearing)
Children with vision loss (blind)
Children with partial vision loss (visually impaired)
Children with musculoskeletal disorders
Children with intellectual disabilities (mental retardation)
Children with tuberculosis intoxication
Frequently ill children
Children with complex disabilities
Children with other developmental disabilities

1.9. The calculation of standards is carried out according to the following formula:

The size of the standards;

Expenses for the implementation of basic educational programs in preschool educational organizations;

The cost of providing pupils with the means of education and upbringing.

v - type of preschool educational organization;

t - territorial location of a preschool educational organization (urban, rural areas);

z - age composition of pupils in the group of preschool educational organization.

2. PROCEDURE FOR CALCULATION OF EXPENSES FOR

IMPLEMENTATION OF BASIC EDUCATIONAL PROGRAMS

IN PRESCHOOL EDUCATIONAL ORGANIZATIONS

2.1. Expenses for the implementation of basic educational programs in preschool educational organizations include the cost of remuneration of employees of preschool educational organizations (tariff and non-tariff parts of wages, payroll for educators, psychologists, and other teaching staff).

2.2. The main educational programs are implemented in preschool educational organizations of all types (kindergarten, general developmental kindergarten, care and rehabilitation kindergarten, combined kindergarten, compensatory kindergarten, child development center).

Adapted educational programs are implemented in compensatory kindergartens with priority implementation of qualified correction of deviations in the physical and mental development of pupils, supervision and rehabilitation with priority implementation of sanitary-hygienic, preventive and health-improving measures.

2.3. Expenses for the implementation of the main educational programs of preschool education, adapted educational programs in preschool educational organizations of the Zelenodolsk municipal district are differentiated according to the following age categories of pupils:

from 1.5 to 3 years and from 3 to 7 years - for the main educational programs of preschool education in preschool educational organizations;

up to 3 years and over 3 years - for adapted educational programs.

2.4. Expenses for the implementation of adapted educational programs are differentiated by the following categories of pupils:

with severe speech disorders;

with phonetic and phonemic speech disorders;

with hearing loss (deaf);

with partial hearing loss (hard of hearing);

with loss of vision (blind);

with partial loss of vision (visually impaired);

with disorders of the musculoskeletal system;

with intellectual disability (mental retardation);

with tuberculosis intoxication;

Pre-school educational institution - a type of educational institution that implements educational programs for pre-school education in various areas. It provides education, training, supervision, care and rehabilitation of children aged from 2 months to 7 years. In accordance with this, preschool educational institutions are divided into the following types: kindergarten; a kindergarten of a general developmental type with the priority implementation of one or more areas of development of pupils (intellectual, artistic and aesthetic, physical, etc.); a compensatory type kindergarten with the priority implementation of a qualified correction of deviations in the physical and psychological development of pupils; kindergarten supervision and rehabilitation with priority implementation of sanitary-hygienic, preventive and health-improving measures and procedures; a kindergarten of a combined type (a composition of a combined kindergarten may include general developmental, compensatory and recreational groups in various combinations); child development center - a kindergarten with the implementation of physical and mental development, correction and rehabilitation of all pupils.

With regard to preschool educational institutions financial support falls on the local budget. When it comes to the implementation of preschool education programs in general education institutions, part of the costs is assigned to the budget of the constituent entity of the Russian Federation, which finances the cost of wages for employees of general education institutions, textbooks and study guides, technical training aids, consumables and household needs.

Thus, education costs are financed, but not for the maintenance of a child in a general education institution. Expenses for the maintenance of children in municipal preschool educational institutions, in the part in which they are carried out by public authorities, should be made from local budgets, and if their own sources of financing are insufficient, at the expense of budgets of a higher level. The model of normative shared financing, which includes a system for dividing the payment for services for the maintenance and education of children in preschool educational institutions, also takes into account the norms of legislation on local self-government in the Russian Federation.

Transition from estimated to normative shared financing, including a system for dividing the payment for services for the maintenance and education of children in preschool educational institutions. The mechanism of normative shared financing of various types of implemented basic general educational programs of preschool education causes transparent competition among educational institutions.

Thus, the current legislation establishes:

normative approach to institutional financing general education;

share method of financing educational institutions, including preschool educational institutions (the municipality finances the costs of maintaining property, the subject of the Russian Federation finances the costs of implementing general education programs in the form of a subvention).

The proposed equity normative financing of the PEI is carried out as follows.

The state authorities of the constituent entities of the Russian Federation, when planning the budget for the next period, determine the regulatory need for funds to finance the implementation of educational services of preschool educational institutions. These funds are legally assigned to municipalities for preschool educational institutions through the volume of subventions and subsidies. They are communicated to institutions by municipalities on a regulatory basis. It is possible to finance a preschool educational institution by a constituent entity of the Russian Federation on the rights of a founder.

The municipality allocates funds to finance social services jointly with parents, using a system of targeted social assistance, as well as targeted funding from the local or regional budget within the framework of social programs of the area.

Financing of expenses for the maintenance of the material base is carried out by the owner. If the preschool institution is owned by the municipality, then the necessary amount of costs is provided for at the expense of the budget of the relevant local governments.

When financing municipal preschools, three channels are used:

state budget - in the form of subventions, subsidies, or directly as co-founders;

the municipal budget - on a normative basis;

parental fee, part of which the municipality can reimburse parents in the form of social assistance.

The above sources are differentiated:

by types of costs;

methods or mechanisms for bringing the resources of the preschool educational institution.

The considered model of shared regulatory multi-channel financing is built taking into account the leading principles, which can be formulated as follows:

recognition of the need to finance educational services in the framework of the implementation of the main state educational programs of preschool education at the expense of the consolidated budget of the constituent entity of the Russian Federation;

financing the costs of maintaining the material base by the municipality as the owner of the founder;

payment by parents of social services in an amount not exceeding 20% ​​of the total costs of the preschool educational institution. The remaining 80% of the funds for the implementation of social services, as well as reimbursement, in part or in full, of the costs for these purposes of parents classified as preferential categories, is allocated by the municipality;

differentiation of parents' costs depending on their material wealth in accordance with the legal framework of the constituent entities of the Russian Federation and municipalities. The social assistance provided to parents in this case is determined on an application basis;

planning and implementation of financing of preschool educational institutions on a regulatory basis.

To implement such a mechanism for equity regulatory financing, it is necessary to fulfill the initial conditions:

give all preschool educational institutions the status of a legal entity;

open accounts in credit institutions (treasuries), provide accounting services for preschool educational institutions.

The main element that drives this mechanism is the funding standards.

The PEI financing mechanism is based on the following principles:

the activity of the preschool educational institution is financed by its founder in accordance with the agreement between them;

financing of a preschool educational institution is carried out on the basis of the standards of the subject of the Russian Federation, determined per one pupil for each type, type and category of preschool educational institutions, and locally established costs;

public authorities of the constituent entities of the Russian Federation, within their own funds, determine the funding standards for the region;

the state funding standard is applied when calculating subventions and subsidies to local budgets and the volume of direct financing of preschool educational institutions in the case of a foundation;

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

Educational services provided by the preschool educational institution include expenses for the following items:

• 211 Wages (remuneration according to the UTS of all employees of the preschool educational institution, taking into account the tariff and over-tariff fund, severance pay);
• 212 Other payments (methodological literature, compensation for benefits for keeping children in a preschool educational institution, business trips and business trips, advanced training of teachers);
• 221 Payment for communication services;
• 226 Other services;
• 310 Increase in the cost of fixed assets (educational equipment; furniture; purchase of visual aids, toys and sports equipment; educational expenses: stationery, purchase of methodological literature);
• 340 Increase in the cost of inventories (purchase of food, medicines, building materials, fuels and lubricants, office supplies, spare parts for equipment).

• 211 Salary;
• 213 Accruals for wages;
• 223 Utilities;
• 225 Property maintenance services;
• 290 Other expenses;
• 340 Increase in the cost of inventories (partial purchase of food, expenses for the purchase of medicines, other consumables and items).

Local governments have the right to provide additional funding to preschool educational institutions in accordance with their decisions and regulations.

Social services at the expense of the municipal budget:

• 222 Transportation costs;
• 310 Increase in the cost of fixed assets (acquisition of soft inventory, equipment);

Social services at the expense of parents:

• 222 Transportation costs;
• 310 Increase in the cost of fixed assets (acquisition of soft inventory, equipment);
• 340 Increase in the cost of inventories (food, etc.).

This procedure for the formation of appropriations is standard in the conditions of treasury budget execution, as it provides for the possibility of separate accounting in spending funds by item of expenditure.

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

• * the standard for financing preschool educational institutions of a constituent entity of the Russian Federation for the implementation of educational services provided by preschool educational institutions;
• * local standard for the maintenance and development of the material and technical base of preschool educational institutions;
• * the procedure for calculating local costs for financing preschool educational institutions;
• * the procedure for calculating and collecting payment from parents for social services provided by preschool educational institutions.

Directory of the head of the preschool institution. 2007. No. 15. S. 25-28

Remuneration of teachers of preschool education.

As part of the introduction of a system for dividing the payment for services for the maintenance and education of children in preschool educational institutions, work has been intensified to improve the remuneration of workers in the preschool education system. New forms of remuneration and labor rationing for preschool education workers are based on new vocational qualification groups (PCGs), taking into account the division of remuneration into basic, compensatory and incentive parts. These principles of remuneration are embedded in the methodology for calculating the cost standards for the provision of services for the maintenance and education of children, taking into account the specifics of the services provided and the regional characteristics of the activities of preschool educational institutions.

When determining the cost of remuneration of teachers of preschool education, the coefficients of the level of education, qualifications, work experience, as well as the payment of monthly monetary compensation for book publishing products and periodicals are taken into account. The costs of compensatory and incentive payments are determined on the basis of the ratio of the actual amount of compensation payments to pedagogical workers of the preschool educational institution and the actual costs of remuneration at official salaries (wage rates) of pedagogical workers for the previous reporting period.

In accordance with the order of the Federal Agency for Education dated November 17, 2008 No. 1600, the institution, within the limits of its available funds for remuneration of employees, independently determines the size of official salaries, as well as the amount of additional payments, allowances, bonuses and other financial incentives without limiting their maximum sizes. . The size of official salaries according to the qualification levels of professional qualification groups (PCG) of educators are established by the head of the institution based on the requirements for professional training and the level of qualifications that are necessary for the implementation of the relevant professional activity. The size of official salaries is determined taking into account the complexity and volume of work performed by multiplying the amount of the minimum (base) salary (wage rate) for the relevant PCG by the value of the increasing coefficient for the corresponding qualification level of the PCG.

In accordance with Article 153 of the Federal Law of August 22, 2004 No. 122-FZ, the minimum wages (wage rates) of employees for the relevant PKGs should be set not lower than the tariff rates (salaries) established on the basis of a unified tariff grid.

The staffing of teachers is determined by the preschool educational institution independently in accordance with the number of hours curriculum educational program implemented in a preschool educational institution, the number of groups of pupils, the mode of operation of the preschool educational institution. In accordance with the Law of the Russian Federation "On Education" (Article 32), the Model Regulations on a Preschool Educational Institution (paragraph 46), the preschool educational institution independently establishes the staffing table and job responsibilities of employees. The staff list of the preschool educational institution is approved by the head of the preschool educational institution and includes all positions of employees of this institution.

The procedure for establishing compensation payments to pedagogical workers of preschool educational institutions is determined taking into account the clarification on the procedure for establishing compensation payments, approved by order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 822. Compensatory payments are established in addition to salaries (official salaries), wage rates of employees, unless otherwise provided by federal laws and decrees of the President of the Russian Federation. The amounts and conditions for making compensation payments are specified in the employment contracts of employees.

Incentive payments to teaching staff of institutions that implement the main educational program preschool education, are established in accordance with the regulation on the remuneration of employees of preschool educational institutions.

Stimulation is carried out taking into account:

• - results of certification and state accreditation of preschool educational institutions, compliance with license conditions;
• - dynamics of physical and mental health of pupils (according to monitoring results);
• -providing a favorable psychological microclimate (according to monitoring results);
• - the results of the participation of preschool educational institutions in district (city), regional and all-Russian events, the effectiveness of participation, etc.;
• - the degree of satisfaction of the parents of pupils with the quality of the services provided by the preschool educational institution for the education of pupils.

Table 3 - Financial provision of all preschool institutions

	How will it become:
Budget allocations for the maintenance of budgetary institutions are provided for by laws (decisions) on the budget (Article 69.1 of the RF BC)	Budget allocations for subsidies to budgetary institutions will be provided for by laws (decisions) on the budget (Article 69.1 of the RF BC)
The initial cost standards for the provision of services by a budgetary institution to individuals or legal entities are determined by the federal body executive power in relation to institutions subordinate to it, based on the amount of budgetary allocations allocated to a budgetary institution in 2010 (clause 8, article 31 of 83-FZ).
While maintaining the volume of services provided by the institution, the amount of funding for the institution from the budget will not decrease, only the method of bringing money will change - not according to the estimate, but through a subsidy for the state. exercise.

New financial and economic mechanism

financial support in the form of a subsidy from the budget on the basis of Article 78.1 of the Budget Code of the Russian Federation

Types of subsidies

• 1. Subsidy for the fulfillment of the state task for the provision of public services.
• 2. Targeted and other subsidies

The standards of financial support per pupil for each of the services (training, upbringing and development and care and supervision) are determined depending on the age of the pupils:

Table 4 - Standards for financial support per pupil (thousand rubles)

Standards of financial security per pupil in short-stay groups (18 hours per week).

On the example of a conditional kindergarten, we will give an example of the calculation of the state task.

Kindergarten with a capacity of 138 children, of which 2 groups of early age - 42 children; 2 younger - 50 children; 2 middle groups - 50 children; 1 eldest - 25 children; 1 preparatory - 28.

To determine the contingent, the conditional division into groups is not important. It is necessary to clearly distribute the contingent according to norm ages.

The analysis revealed the following groups of the contingent according to the standard

From 1.5 to 3.0 - 49 people x 110,000 = 5,390,000

From 3.0 to 5.0 - 78 people x 115,000 = 8,970,000

From 5.0 to 7.0 - 68 people x 120,000 = 8,160,000

TOTAL cost of state order for kindergarten = 22,520,000

Stages of transition to a new system of financing preschool educational institutions:

Stage I from 01.10.11 to 31.12.2011 - changing the type of preschool institutions (financial support is introduced in the form of subsidies)

(from 01.10.2011 Some institutions will switch to NSOT)

II stage from 01.01.2012 - transition to a new wage system (NSOT)

State task

this is a comprehensive plan that defines the obligations of the state to provide the population of this territory with educational services at the expense of the budget:

the amount of financial resources allocated for the implementation of guarantees,

conditions and procedure for the provision of educational services;

requirements for the effective operation of the educational institution (the final result is operationally fixed);

unused until the end of the financial year, the balance of subsidies provided to a budgetary institution for the fulfillment of a state task remains at the disposal of a budgetary institution (clause 10, article 19 of Law No. 83-FZ).

The state task establishes the requirements of the Founder for the composition, quality and volume, conditions, procedure and results of the provision of services.

The task must contain:

indicators characterizing the quality and (or) volume (composition) of the services provided, the results of their provision;

the procedure for the provision of services;

marginal prices (tariffs) for payment for services by individuals or legal entities in cases where the current legislation provides for the provision of relevant services on a paid basis, or the procedure for their establishment;

the procedure for monitoring the fulfillment of the task, including the conditions and procedure for its early termination;

form of a report on the activities of the institution and on the use of property assigned to it

The procedure for determining the amount of subsidies for financial support for the implementation of the state task

Financial support for the implementation of the state task:

• 1) Subsidies to finance public services
• - the cost of remuneration of employees of the institution, taking into account deductions for the unified social tax and insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, in terms of the activities of these employees in the provision of public services in accordance with the assignment;
• - expenses for payment for goods, works and services, including payment for the purchase of consumables necessary for the provision of public services in accordance with the assignment.

Determined taking into account the relevant cost standards approved by the authorized body

2) Subsidies for the maintenance of real estate and especially valuable movable property

based on the costs required to pay:

• - current maintenance and repair of buildings and structures;
• - current maintenance and repair of especially valuable movable property;
• - taxes, as an object of taxation for which the relevant property is recognized.

They are determined on the basis of the required amount of expenses, confirmed by the institution with the corresponding calculations.

The state order involves holding a tender for the provision of services of a certain type and volume and the allocation of funds to the winner's institution.

The new system of remuneration of preschool educational institutions.

The fundamental difference of this approach is that the task for the supply of social services is placed on a contractual basis, and not compulsorily.

The contract is concluded based on the results of a competition, i.e. in the conditions of competition for access to budgetary resources. The placement of budgetary funds on a competitive basis is intended to stimulate the growth of the quality of services provided.

The algorithm of activities for the formation and placement of a task (order):

• 1. Analysis of the need for preschool education services. Multifaceted work, during which data is collected and the results of sociological research, statistics are processed, the activity of negotiation platforms for the formation of a civil order is initiated. The result of the analysis should be data on the volume and forms of services, the level of satisfaction with their quality.
• 2. Analysis of the resources of the preschool education system. Determination of the resource intensity of the network, its specific characteristics (typology and volume indicators of the network, forms of territorial distribution, human resources, material, technical and financial resources, legal and software and methodological support). The analysis data are used to form a reasonable task, on the one hand, and to make management decisions on the development of the network, on the other.
• 3. Formation of selection criteria and placement of tasks for subordinate institutions and public order for preschool education services. All educational institutions licensed for this type of services, regardless of organizational and legal forms, can participate in the public competition.

The draft of the integrated law "On Education" provides conditions for the creation of private kindergartens, including family and small ones - for 40 - 45 children. The updated SanPiNs take this into account. It is expected that after the adoption of the law, at least 12-15 thousand mini-kindergartens will appear, which will help relieve the huge line and give impetus to the development of small and medium-sized businesses in this area.

In total, 47,213 institutions of preschool education have been opened in Russia. Of these, 98 percent are municipal and state. The share of private business and public organizations, including religious ones, accounts for only 2 percent.

The specifics of financing preschool education lies in the fact that it is possible to allocate financing both for the direct education and upbringing of children, and for the costs of their maintenance. In the case when it comes to obtaining primary, basic and secondary general education, all expenses for the maintenance of a student in an educational institution are borne by the parents (legal representatives) of the child. In the case of preschool education, as an additional guarantee to parents and other legal representatives of the child preschool age most of the costs of its maintenance in the institution are assumed by the corresponding budget. Parents, in the form of parental fees, bear only a small share of up to 20% of these costs and, with subsequent compensation, from 20 to 70% of the funds they paid. Financing of the provision of preschool education in the Russian Federation is carried out in accordance with a number of regulatory legal acts that establish the rules for financing educational activities in the Russian Federation. The norms contained in such regulatory legal acts determine the general requirements for the mechanisms for the formation of cost standards for the maintenance and education of children in preschool educational institutions, sources of funding (budgets of the budgetary system of the Russian Federation, payment of physical and legal entities), forms of financing and the procedure for spending budgetary funds and funds received from extrabudgetary sources. Table 5 shows the dynamics of the financial costs of the budgets of the Russian Federation for financing the system of preschool education.

Normative equity financing of preschool education is based on the following principles:

• - the activity of a preschool educational institution is financed by its founder on the basis of a municipal task;
• - financing of a preschool educational institution is carried out on the basis of departmental and local funding standards, determined per one pupil for each type of program of a preschool educational institution;
• -financing standards should take into account the specifics of the services provided and the regional characteristics of the activities of preschool educational institutions and be sufficient to cover the current costs associated with educational process in a preschool educational institution and the operation of buildings, structures, equipment and the arrangement of sites of a preschool educational institution;
• - the financing scheme for municipal preschool educational institutions is determined by the model regulations on educational institutions of the relevant types.

The main indicator of the tasks of the founder of a preschool educational institution, on the basis of which the financial resources necessary to complete this task, is the volume (composition) of the services provided. The remaining indicators - the quality, conditions and procedure for the provision of services - are extremely important, but additional components of the task. Failure to meet these indicators indicates the unwillingness of the institution to provide services in accordance with the requirements reflected in these indicators, and, as a result, raises the question for both the institution and the education authority about the possibility of functioning of an institution that does not provide the proper quality and conditions for the provision of services. To ensure these indicators, additional funds may be required for the modernization (repair, technical equipment, etc.) of the institution, and advanced training of its employees. But these funds, as a rule, should not be allocated for the fulfillment of the task, but for the development of the institution (financing development measures approved by the founder).

The functions of the founder of a preschool educational institution are performed by municipal educational authorities, which should issue assignments. At the same time, each preschool educational institution must accept a child within the limits of the number established in the license. The demographic forecast for children under the age of eight years and an estimate of the future capacity of preschool educational institutions are presented in Table 6 and Figure 2, respectively.

Figure 2 - Demographic forecast up to 2050

Figure 3 - Estimation of the prospective capacity of the preschool educational institution

The assignment should ensure the linkage of indicators of the volume and quality of services provided by educational preschool institutions with the amount of funds allocated from the municipal budget for these purposes.

Part 2 of Article 43 of the Constitution of the Russian Federation guarantees the general availability and free of charge of preschool education in state or municipal educational institutions, however, neither the Law on Education nor the Constitution of the Russian Federation provides for the free maintenance of children in preschool educational institutions. That is, public financial obligations apply to educational services and do not relate to childcare and childcare services (social services). For the maintenance of children in state and municipal educational institutions that implement the educational program of preschool education, municipal authorities and parents bear obligations.

Given this principle of subsidiary responsibility, the financing system for preschool educational institutions, which stimulates the development of the network and the increase in the coverage of children with preschool education, should be based on the following principles:

1. At the expense of the state (funds from the budget of the subject of the Russian Federation), educational services are financed in the amount of the state educational standard, regardless of the organizational DOW forms(state, municipal institution, autonomous institution, non-governmental institution, autonomous non-profit organization, etc.), type and type of institution.

Public authorities, planning the budget for the next period, determine the regulatory need for funds to finance the implementation of preschool educational programs. These funds are legally assigned to the municipalities for preschool educational institutions through the volume of subventions. These funds are brought to institutions by municipalities on the basis of a competition. All institutions that implement preschool education programs and have a license, regardless of their affiliation, participate in this scheme.

• 2. The financing of social services shall be provided by the municipality jointly with the parents.
• 3. Parents pay for social services (in an amount not exceeding 20% ​​of the total cost of keeping a child in preschool), as well as additional educational services that go beyond the state educational standard.

The expenses of parents are subsidized at the expense of municipalities, using the application procedure and the system of targeted social assistance, as well as targeted funding from the local budget on the basis of social programs.

• 4. Financing of the costs of maintaining the material base is carried out by the balance holder (owner). If the preschool educational institution is on the balance sheet of the municipality, then the necessary amount of costs is provided at the expense of the budget of the relevant local governments.
• 5. Financing of the preschool educational institution is planned and organized by the founder on the basis of per capita financing standards.

So, the DOE financing mechanism provides for:

the activity of the preschool educational institution is financed by its founder in accordance with the agreement between them;

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

public authorities of the constituent entities of the Russian Federation, within their own funds, establish standards that determine the minimum costs for financing the implementation of the educational program of preschool education, including the costs of remuneration of employees of preschool educational institutions, the purchase of educational equipment, benefits;

the norm of financing of the subject of the federation is used in the calculation of subventions and subsidies to local budgets;

local governments, within their own funds, establish local funding standards by applying increasing local coefficients to regional standards, as well as setting an additional amount of costs for subsidizing parental fees for social services, finance the maintenance and development of the material base of preschool educational institutions;

at the expense of the founder's funds, the expenses for the development and maintenance of the material base are paid;

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

parents' expenses can be subsidized at the expense of municipalities on a targeted basis, depending on the material well-being of the family;

PEI financing is planned and organized on a regulatory basis.

The introduced mechanism meets the following requirements:

transparency of financial flows;

the targeted nature of the financing, it is not the costs of the institution as an element of the network that are financed, but the educational service;

normative method of planning and execution of the budget;

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

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

financial and economic independence of the preschool educational institution.

The main directions for improving the financial and economic mechanism for the functioning of educational institutions:

Implementation of the normative per capita principle of financing educational services

Expansion of the rights of preschool educational institutions in the field of financial and economic independence

Implementation of the principles of formation of the state task for the provision of services

Development of an industry-wide remuneration system focused on the end result

Thus, preschool education financing models contribute to increasing the diversity of forms of providing preschool education, the introduction of new pedagogical and health-saving technologies in preschool education. The standards include funding for the development of human resources, support for advanced training, and the introduction of mechanisms to stimulate the quality of pedagogical work. Increasing the coverage of children with preschool education programs can be carried out through the development of a network of educational institutions, the integration and cooperation of preschool educational institutions with institutions of additional education, culture and sports, the development of home and family forms. To do this, it is planned to amend the legislation on education and provide access to budgetary resources to all preschool institutions, organizations and individual entrepreneurs, regardless of the form of ownership. Undoubtedly, it remains an extremely important task to develop mechanisms for co-financing capital expenditures at the expense of all levels of the budget system, to find adequate forms of public-private partnership in preschool education, as well as targeted social support for children from low-income families by compensating part of the parental fee.

In order to ensure the realization of the right of residents of the city of Moscow to receive preschool education, the Moscow Government decides:

(preamble as amended by Decree of the Government of Moscow dated December 26, 2013 No. 909-PP)

1. Carry out activities for the development of preschool education in the city of Moscow from October 1, 2011 in state preschool educational institutions of the city of Moscow.

2. The main objectives of the implementation of measures for the development of preschool education in the city of Moscow are to determine:

Development of the system of state preschool educational institutions in the city of Moscow;

Improving the quality of services provided by state preschool educational institutions in Moscow;

Raising the level of qualifications, competence and the level of remuneration of employees of state preschool educational institutions in Moscow.

3. Approve the standards for financial support of state guarantees for receiving preschool education in accordance with Appendix 1 to this resolution, the standards for financial support of state guarantees for receiving preschool education in short-stay groups in accordance with Appendix 2 to this resolution, the standard costs for the provision of state educational institutions subordinate to the Department of Education of the City of Moscow organizations of the state service for the implementation of supervision and care for children in accordance with Annexes 1 and to this resolution and correction factors to the specified standards in accordance with Appendix 3 to this resolution for persons with handicapped health.

(As amended by Decrees of the Government of Moscow No. 294-PP dated June 19, 2012, No. 909-PP dated December 26, 2013)

4. Determine that:

4.1. The calculation of the financial support standards for state guarantees for preschool education, including in short-stay groups, includes the costs of implementing the federal state educational standard for preschool education, including training and education, in the amount necessary for the implementation of educational programs for preschool education in terms of financing costs for wages of teachers, expenses for educational and visual aids, teaching aids, games, toys, consumables.

(as amended by Decree of the Government of Moscow dated December 26, 2013 No. 909-PP)

4.2. In the calculation of the standard costs for the provision by state educational organizations subordinate to the Department of Education of the City of Moscow of the state service for the implementation of childcare and care in terms of the cost of remuneration of teaching and other employees, payment for communication services, transport and other services, the cost of purchasing games, toys, consumables and other expenses.

(as amended by Decree of the Government of Moscow dated December 26, 2013 No. 909-PP)

4.3. The calculation of the standards for financial support of state guarantees for receiving preschool education, including in groups of short-term stay, does not include expenses associated with the acquisition of equipment, including computer equipment, current and major repairs, maintenance of buildings, payment of utility services, implementation of federal target programs and state programs of the city of Moscow, socially significant and recreational activities, the purchase of food, maintenance and operation information systems and resources, compensation of a part of the parental fee for the supervision and care of children in educational organizations implementing the educational program of preschool education.

(as amended by Decree of the Government of Moscow dated December 26, 2013 No. 909-PP)

(Clause 4 as amended by Decree of the Government of Moscow dated June 19, 2012 No. 294-PP)

5. Establish that the standard costs for the provision of public services for the implementation of educational programs for preschool education in state educational organizations subordinate to the Department of Education of the city of Moscow are approved in amounts similar to the size of the standards for financial support of state guarantees for receiving preschool education, approved by this resolution, including including taking into account the application of correction factors to them for persons with disabilities.

(Clause 5 was introduced by Decree of the Government of Moscow dated December 26, 2013 No. 909-PP)

From September 1, 2014, paragraph 6 becomes invalid (subparagraph 6.2 of the Decree of the Government of Moscow dated December 26, 2013 No. 909-PP).

6. Subject to the preservation of the volume of public services provided by state educational organizations subordinate to the Department of Education of the city of Moscow, the amounts of funds brought to these educational organizations, determined in accordance with the standards (paragraphs 3 and 5), are calculated by the Department of Education of the city of Moscow in accordance with the methodological recommendations approved jointly Department of Finance of the City of Moscow and Department of Economic Policy and Development of the City of Moscow, taking into account the individual adjustment factor.

(Item was introduced by Decree of the Government of Moscow dated 19.06.2012 No. 294-PP; as amended by Decree of the Government of Moscow dated 26.12.2013 No. 909-PP)

7 - 9. No longer valid from January 1, 2014. - Decree of the Government of Moscow dated December 26, 2013 No. 909-PP.

10. In order to support the initiative of state preschool educational organizations of the city of Moscow and expand their financial independence, allow these educational organizations, upon their decision, to establish remuneration systems that are different from the tariff system of remuneration of budgetary institutions of the city of Moscow, in accordance with guidelines approved by the Department of Education of the city of Moscow.

(as amended by Decree of the Government of Moscow dated December 26, 2013 No. 909-PP)

11. Establish that the wages of employees of state preschool educational organizations in the city of Moscow, established in accordance with the new wage systems, cannot be lower than the wages paid to these employees before the adoption of this resolution, provided that the scope of the duties of these employees is preserved.

(as amended by Decree of the Government of Moscow dated December 26, 2013 No. 909-PP)

12. The Department of Education of the city of Moscow, in cooperation with the Supervisory Board for the implementation of the pilot project for the development of general education in the city of Moscow, to provide methodological support and control over the introduction of new wage systems in state preschool educational organizations, as well as quarterly monitoring of the implementation of measures to develop preschool education in the city of Moscow.

(as amended by Decree of the Government of Moscow dated December 26, 2013 No. 909-PP)

13. Decree of the Government of Moscow dated August 31, 2010 No. 749-PP "On approval of the financial cost standards for the maintenance of one pupil in state educational institutions of the system of the Department of Education of the City of Moscow, implementing the main general educational program of preschool education" from October 1, 2011 .

14. To impose control over the implementation of this resolution on the Minister of the Government of Moscow, the head of the Department of Education of the City of Moscow Kalina I.I.

Mayor of Moscow S.S. Sobyanin

Appendix 1

to the decision of the Government

REGULATIONS

FOR PRESCHOOL EDUCATION AND STANDARD COSTS

SUPERVISION AND CARE OF CHILDREN

(thousand rubles per year)

Appendix 2

to the decision of the Government

REGULATIONS

FINANCIAL SUPPORT OF STATE GUARANTEES

FOR PRESCHOOL EDUCATION IN GROUPS

SHORT STAY AND STATE COSTS

TO PROVIDE SUBDIVISION TO THE DEPARTMENT OF EDUCATION

CITIES OF MOSCOW BY STATE EDUCATIONAL

GOVERNMENT SERVICE ORGANIZATIONS FOR THE IMPLEMENTATION

SUPERVISION AND CARE OF CHILDREN

(as amended by the resolutions of the Government of Moscow

dated 19.06.2012 No. 294-PP, dated 26.12.2013 No. 909-PP)

(thousand rubles per year)

Annex 3

to the decision of the Government

CORRECTION FACTORS

TO THE NORMATIVES FOR THE FINANCIAL SUPPORT OF THE STATE

GUARANTEES FOR RECEIVING PRESCHOOL EDUCATION, INCLUDING

IN GROUPS OF SHORT STAYS, AND TO REGULATIONS

DEPARTMENT-SUBSCRIBE COSTS

EDUCATION OF THE CITY OF MOSCOW BY STATE EDUCATIONAL

GOVERNMENT SERVICE ORGANIZATIONS FOR THE IMPLEMENTATION

SUPERVISION AND CARE OF CHILDREN FOR PERSONS WITH DISABILITIES

HEALTH OPPORTUNITIES

(introduced by the Decree of the Government of Moscow

dated December 28, 2011 No. 643-PP;

in red. Decrees of the Government of Moscow

dated December 26, 2013 No. 909-PP)

Correction coefficient to the standard of financial provision of state guarantees for receiving preschool education, including in groups of short-term stay, and to the standard costs of state educational organizations subordinate to the Department of Education of the City of Moscow of state services for the supervision and care of children for pupils from among children with disabilities, with the exception of disabled children with disorders of the musculoskeletal system, blind and visually impaired children - 2.0.

(as amended by Decree of the Government of Moscow dated December 26, 2013 No. 909-PP)

Correction coefficient to the standard of financial provision of state guarantees for receiving preschool education, including in groups of short-term stay, and to the standard costs of state educational organizations subordinate to the Department of Education of the City of Moscow of state services for the supervision and care of children for pupils from among children with disabilities disorders of the musculoskeletal system, blind and visually impaired children - 3.0.

Text of the document as of July 2016

In order to improve the efficiency of the functioning of preschool educational organizations, improve the quality of budgetary educational services for preschool education and on the basis of the Decree of the Cabinet of Ministers of the Republic of Tatarstan dated December 30, 2013 N 1096 "On the normative financing of the activities of preschool educational organizations of the Republic of Tatarstan" I DECIDE:

1. Approve the attached:

The procedure for calculating the standard costs for the provision of municipal services for the supervision and care of pupils in preschool educational organizations of the Novosheshminsky municipal district;

The calculation procedure for the formation and collection of parental fees for childcare and childcare in educational organizations implementing the educational program of preschool education in the Novosheshminsky municipal district;

The procedure for calculating the volume of financial support for preschool educational organizations of the Novosheshminsky municipal district.

2. Recognize as invalid from January 1, 2014 the following Resolutions of the Executive Committee of the Novosheshminsky municipal district:

dated 04.06.2008 N 77 "On the introduction of regulatory financing of preschool educational institutions of the Novosheshminsky municipal district";

dated 01.11.2011 N 422 "On Amendments to the Resolution of the Executive Committee of the Novosheshminsky Municipal District dated 04.06.2008 N 77 "On the Introduction of Regulatory Financing of Preschool Educational Institutions in the Novosheshminsky Municipal District".

3. To impose control over the execution of this Resolution on the deputy head of the Executive Committee of the Novosheshminsky municipal district on social issues.

Head of the Executive Committee of the Novosheshminsky municipal district R.R. FASAKHOV

ORDER

CALCULATION OF REGULAR COSTS FOR RENDERING SERVICES ON SUPERVISION AND CARE OF PUPILS IN PRESCHOOL EDUCATIONAL ORGANIZATIONS OF NOVOSHESHMINSK MUNICIPAL DISTRICT

1. General Provisions

1.1. This Procedure determines the mechanism for the formation of expenses for the payroll fund for personnel providing care and maintenance, providing household and sanitary and hygienic services, meals for pupils of preschool educational organizations in the Novosheshminsky municipal district.

1.2. The normative costs for the provision of services for the supervision and care of pupils in a preschool educational organization (hereinafter referred to as the norms) represent a guaranteed minimum cost of the service provided at the expense of the local budget.

1.3. The procedure for calculating the standards defined in this Procedure applies to educational organizations for children of preschool and primary school age (elementary school - kindergarten, gymnasium).

2. The procedure for calculating the standard costs for the provision of services for the supervision and care of pupils in preschool educational organizations

2.1. The standards include:

payroll fund for staff providing supervision and care;

expenses for catering and the purchase of food products in accordance with the approved standards and methodological recommendations for catering;

expenses for the organization of household services for pupils and the purchase of household goods;

the cost of providing pupils with soft equipment.

2.2. The standards are calculated by the formula:

Regulations;

Expenses for the payroll fund for staff providing supervision and care;

Expenses for catering in accordance with the approved standards and guidelines for catering;

Expenses for the organization of household services for pupils;

The cost of providing sanitary and hygienic services to pupils;

v - type of preschool educational organization;

z - age composition of pupils in the group of preschool educational organization;

q is the length of stay of children in a preschool educational organization (in a group of a preschool educational organization).

2.3. Standards in small preschool educational organizations are calculated by the formula:

Standards in small preschool educational organizations;

The normative number of pupils in the group of a preschool educational organization;

The actual number of pupils in the group of a preschool educational organization.

2.4. The costs of the payroll fund for staff providing supervision and care in a preschool educational organization, per one pupil, are determined on the basis of:

standard (basic) cost of personnel services;

normative ratio of staff wage rates;

the normative ratio of the tariff fund and the fund of allowances and surcharges.

2.5. The calculation of the payroll fund for personnel providing supervision and care in a preschool educational organization is determined by the formula:

Fund for remuneration of assistant educators;

Fund for the remuneration of employees of the catering department;

The payroll fund for employees providing household services to pupils;

Fund for remuneration of medical workers;

Payroll for service personnel;

Fund for remuneration of administrative and economic personnel.

2.6. The calculation of the wage fund for assistant educators is carried out based on the following parameters:

maximum occupancy of a group in a preschool educational organization;

standard working hours of an assistant educator per week in groups:

for children with tuberculosis intoxication - 36 hours;

for mentally retarded children and children with lesions of the central nervous system and mental disorder - 36 hours;

in other cases - 40 hours;

the number of working days of a preschool educational organization (a group in a children's preschool educational organization) per week:

6-day work week;

5-day work week;

length of stay of children in the group:

3 hours, 4 hours, 5 hours, 6 hours, 7 hours, 9 hours, 10.5 hours, 12 hours, 14 hours (6-day work week only), 24 hours;

the salary rate of assistant educators corresponds to the 1st category according to the four-digit tariff scale for the remuneration of education workers.

2.7. The over-tariff fund of allowances and additional payments for assistants to educators is:

30 percent - from the tariff fund for the remuneration of assistant teachers of a kindergarten, a kindergarten of a general developmental type, ordinary groups of a kindergarten for supervision and rehabilitation, a kindergarten of a combined type, a child development center;

39 percent - from the tariff fund for the wages of assistants to educators of compensatory groups of a combined type kindergarten, a kindergarten for care and rehabilitation, a compensatory type kindergarten.

2.8. The payroll fund for assistant educators with accruals to the payroll fund for assistant educators is calculated by the formula:

The standard working hours of an assistant educator, adopted in accordance with paragraph 2.6 of this Procedure;

The salary rate of an assistant educator, accepted in accordance with paragraph 2.6 of this Procedure;

The coefficient of the over-tariff wage fund for assistant educators, adopted in accordance with paragraph 2.7 of this Procedure;

12 - the number of months in a year;

The normative number of pupils in the group;

x - the number of working days of a preschool educational organization per week (groups in a preschool educational organization);

y is the length of stay of children in a preschool educational organization (in the group of a preschool educational organization).

2.9. Calculation of the wage fund for employees of the catering department is carried out based on the following indicators:

the number of rates of the main employees of the catering unit per pupil - 0.02;

the number of rates of auxiliary workers of the catering unit per one pupil - 0.02;

the wage rate of the main employees of the catering unit corresponds to the profession of workers assigned to the second qualification level of the qualification group "General industry professions of workers of the second level" of the professional qualification group of industry-wide professions of workers, rated for the sixth qualification category;

the wage rate of auxiliary employees of the catering unit corresponds to the profession of workers assigned to the first qualification level of the qualification group "General industry professions of workers of the first level" of the professional qualification group of industry-wide professions of workers, rated for the second qualification category.

2.10. The over-tariff fund of allowances and additional payments to employees of the catering department is 12.4 percent of the tariff fund for the remuneration of employees of the catering department.

2.11. The payroll fund for food unit employees with accruals to the payroll fund for food unit employees is calculated by the formula:

The number of rates of the main employees of the catering department, accepted in accordance with clause 2.9 of this Procedure;

The wage rate of the main employees of the catering department, accepted in accordance with paragraph 2.9 of this Procedure;

The number of rates of auxiliary workers of the catering unit, accepted in accordance with paragraph 2.9 of this Procedure;

The wage rate of auxiliary workers of the catering unit, accepted in accordance with paragraph 2.9 of this Procedure;

The coefficient of the over-tariff wage fund for employees of the catering department, adopted in accordance with paragraph 2.10 of this Procedure;

e - the amount of insurance premiums in accordance with the law;

2.12. The calculation of the payroll fund for employees providing household services to pupils is carried out based on the following indicators:

the number of rates of employees providing household services to pupils per pupil of a kindergarten, a kindergarten of a general developmental type, a kindergarten for care and rehabilitation, a child development center - 0.02;

the number of rates of employees providing household services to pupils per one pupil of the compensating group of a kindergarten of a combined type - 0.03;

the number of rates of employees providing household services to pupils per one pupil of a compensatory type kindergarten - 0.04;

the wage rate of employees providing household services to pupils corresponds to the profession of workers assigned to the first qualification level of the qualification group "General industry professions of workers of the first level" of the professional qualification group of industry-wide professions of workers, rated for the second qualification category.

2.13. The over-tariff fund of allowances and surcharges for employees providing household services to pupils is:

7 percent - from the tariff wage fund for employees providing household services to pupils of kindergartens, kindergartens of a general developmental type, child development centers, kindergartens for care and rehabilitation, kindergartens of a combined type, kindergartens of a compensating type.

2.14. The payroll fund for employees providing household services to pupils, with accruals to the payroll fund for employees providing household services to pupils, is calculated by the formula:

The number of positions of employees providing household services to pupils, accepted in accordance with clause 2.12 of this Procedure;

The wage rate of employees providing household services to pupils, adopted in accordance with paragraph 2.12 of this Procedure;

The coefficient of the over-tariff payroll fund for employees providing household services to pupils, adopted in accordance with paragraph 2.13 of this Procedure;

e - the amount of insurance premiums in accordance with the law;

12 is the number of months in a year.

2.15. The calculation of the wage fund for medical workers is carried out on the basis of the following indicators:

the number of rates of nursing staff per pupil in a preschool educational organization, depending on the type, age and category of pupils, taken according to table 6;

the salary rate of paramedical personnel corresponds to the II category of the four-digit tariff scale for the remuneration of healthcare workers.

Table 6

Number of positions for paramedical personnel

per pupil of a preschool educational organization

Type of preschool educational organization, category of pupils	The number of rates of paramedical personnel per pupil aged
Kindergarten, kindergarten of a general developmental type, kindergarten of care and rehabilitation, ordinary groups of a combined type kindergarten, child development center, family kindergarten groups
Compensatory groups of a kindergarten of a combined type, a correctional kindergarten for pupils:
with severe speech impairment
visually impaired
with mental retardation, mental retardation
hard of hearing
with a violation of the musculoskeletal system, severe mental retardation
with tuberculosis intoxication
frequently ill, with other deviations
with complex defects
with phonetic-phonemic speech disorders

2.16. The over-tariff fund of allowances and additional payments for paramedical workers is:

82 percent - from the tariff fund for the wages of paramedical personnel in kindergartens, kindergartens of a general developmental type, child development centers, ordinary groups of kindergartens for care and rehabilitation, and kindergartens of a combined type;

97 percent - from the tariff fund for the wages of paramedical personnel in compensatory groups in kindergartens of a combined type, kindergartens for care and rehabilitation.

2.17. The wage fund of medical workers with accruals to the wage fund of medical workers is calculated according to the formula:

The number of rates of paramedical personnel, accepted in accordance with paragraph 2.15 of this Procedure;

The salary rate of paramedical personnel, accepted in accordance with paragraph 2.15 of this Procedure;

The coefficient of the over-tariff fund for the remuneration of medical workers, adopted in accordance with paragraph 2.16 of this Procedure;

The amount of the tariff rate (salary) of the first category of the four-digit tariff scale for the remuneration of medical workers;

e - the amount of insurance premiums in accordance with the law;

12 is the number of months in a year.

2.18. Calculation of the wage fund for service personnel (personnel for the current maintenance, repair of buildings and structures, their protection) is determined by the following formula:

The number of rates of service personnel according to table 7;

The wage rate of service personnel in accordance with the Regulations on the conditions of remuneration of workers of professional qualification groups of industry-wide professions of workers and industry-wide positions of managers, specialists and employees of municipal institutions of the Novosheshminsky municipal district, approved by the Resolution of the Executive Committee of the Novosheshminsky municipal district of August 25, 2010 N 218;

e - the amount of insurance premiums in accordance with the law;

12 is the number of months in a year.

Table 7

Standards for the number of service personnel

Range of groups in preschool educational organizations	The number of staff units of service personnel depending on the number of residents in municipal districts (urban districts) of the Republic of Tatarstan and on territorial affiliation
	population up to 54 thousand people		population between 55,000 and 100,000		population from 101 to 500 thousand people		population from 500 thousand to 1 million	population over 1 million
	countryside	urban area	countryside	urban area	countryside	urban area	urban area	urban area

2.19. The calculation of the wage fund for administrative and economic personnel is determined by the formula:

General wage fund for employees of a preschool educational organization;

The coefficient of the ratio of the payroll fund for employees of a preschool educational organization and the payroll fund for administrative and economic personnel.

2.20. The costs of catering in accordance with the approved standards and guidelines for catering are determined on the basis of:

nutritional norms for pupils, taken according to tables 8, 9;

nutritional norms for pupils of short-term stay groups with a stay of 3 - 4 hours in the amount of 25 percent of the norm for providing food for children with a stay in a preschool educational organization of 9 - 10.5 hours, with a stay of 5 - 6 hours in the amount of 60 percent of the norm for providing food for children with stay in a preschool educational organization 9 - 10.5 hours;

the average market value of food products as of September 1 of the year preceding the planned one, indexed to the forecast level of inflation for the planned period.

Table 8

preschool educational organizations aged 1 to 7 years

(grams per day)

Products	In groups of preschool educational organizations (except for sanatorium groups)					In spa groups
	nutritional standards for children aged
			3 to 7 years old				3 to 7 years old
	in preschool educational institutions with stay, hours
wheat bread
Rye bread
Wheat flour
potato flour
Cereals, legumes, pasta
Potato
Vegetables are different
Fresh fruits
Dry fruits
Confectionery
Butter
Vegetable oil
Egg (pieces)
Cereal coffee

Table 9

Norms for providing meals to pupils

preschool educational organizations under the age of one year

Name of products and dishes	unit of measurement	Norms for providing food for pupils under the age of 1 year, per day
		in preschool educational organizations with stay
		9 - 10.5 hours
Adaptive formula or follow-on formulas
Fruit juice
fruit puree
vegetable puree
Milk porridge
Meat puree
Fish puree
Kefir, other dairy products
Whole milk
Rusks, cookies
Premium wheat bread
Vegetable oil
Butter

2.21. Catering costs for short-stay groups are determined on the basis of the norms for providing meals to pupils of preschool educational organizations with a work schedule of 9 - 10.5 hours per week.

2.22. Catering costs in accordance with the approved standards and this Procedure are calculated according to the formula:

Expenses for catering in a preschool educational organization in accordance with approved norms and procedures;

The coefficient of the duration of stay of children in a preschool educational organization (for short-stay groups with a stay of 3 - 4 hours is taken equal to 0.25, with a stay of 5 - 6 hours - 0.6, for other groups - 1);

Food expenses per year in accordance with the approved norms and this Procedure.

2.23. Expenses for food products in accordance with the approved norms and this Procedure are calculated according to the formula:

The average number of days spent by one pupil in a preschool educational organization per year (accepted not exceeding 220 days - for preschool educational organizations with a 5-day work schedule and 270 days - with a 6-day work schedule);

Nutritional norms for pupils, adopted in accordance with paragraph 2.20 of this Procedure;

z - the age composition of pupils in the group of a preschool educational organization (for groups of preschool educational organizations with children of different ages from 2 months to 3 years old, the number of children aged from 2 months to 1 year is taken, corresponding to 1/3 of the size of the group);

The cost of food products included in the list of food products for pupils, accepted in accordance with clause 2.20 of this Procedure;

The number of food products in the list of established norms for the nutrition of pupils, accepted in accordance with clause 2.20 of this Procedure;

The name of the food product (product, dish) in accordance with the list of established norms for the nutrition of pupils, adopted in accordance with paragraph 2.20 of this Procedure.

2.24. Expenses for the organization of household services for pupils include current expenses for the purchase of services for household services.

2.25. The costs of organizing household services for pupils in accordance with the approved standards are determined on the basis of:

norms for the acquisition of household services and household goods, taken in accordance with tables 10, 11;

the average market cost of household services and household goods as of September 1 of the year preceding the planned one, indexed to the forecast level of inflation for the planned period.

Table 10

Norms for the acquisition of household services

pupils of preschool educational organizations

Table 11

Norms for the acquisition of household goods

appointments for serving pupils of preschool educational organizations

2.26. The costs of organizing household services for pupils of a preschool educational organization are calculated according to the formula:

Norms for the acquisition of household services for pupils and household goods, adopted in accordance with paragraph 2.25 of this Procedure;

The cost of household services, household goods accepted in accordance with paragraph 2.25 of this Procedure;

The number of household services, household goods in accordance with paragraph 2.25 of this Procedure;

The name of the household service for pupils, household goods accepted in accordance with paragraph 2.25 of this Procedure;

Correction coefficient that takes into account the volume of consumption of household services during the stay of children in a preschool educational organization (for groups of short stay with a stay of 3-6 hours, it is taken equal to 0, for other groups - 1);

Correction coefficient that takes into account the volume of consumption of household goods during the stay of children in a preschool educational organization (for groups of short stay with a stay of 3-6 hours, it is taken equal to 0.5, for other groups - 1).

2.27. The costs of providing sanitary and hygienic services to pupils include current expenses for the purchase of medicines and dressings.

2.28. The costs of providing sanitary and hygienic services to pupils in accordance with the approved standards are determined on the basis of:

norms for the acquisition of medicines and dressings according to table 12;

the average market cost of medicines and dressings as of September 1 of the year preceding the planned one, indexed to the forecast level of inflation for the planned period.

Table 12

Norms for the provision of medicines and dressings

pupils in preschool educational organizations

Name of the medication	unit of measurement
Bactericidal adhesive plaster 6 x 10
Thermometer (medical)
Bandage non-sterile 7 x 14
Multivitamins "Revit" N 50	packages
Alcohol ammonia 10% - 40.0	vials
Activated carbon 0.25 N 10	packages
Alcoholic iodine solution 5% - 10.0	vials
Cotton wool surgical
Potassium permanganate 3.0	vials
Paracetamol 0.2 N 10	packages
Brilliant green solution 1% - 100.0	vials
Boric alcohol 3% - 10	vials
Naphthyzine 0.1% - 10.0	vials
Ascorbic acid N 200	packages

2.29. The costs of providing sanitary and hygienic services to pupils are calculated according to the formula:

Norms for the purchase of medicines and dressings, adopted in accordance with clause 2.28 of this Procedure;

The cost of medicines and dressings, accepted in accordance with paragraph 2.28 of this Procedure;

The number of medicines and dressings in accordance with paragraph 2.28 of this Procedure;

The name of the medication and dressing, taken in accordance with paragraph 2.28 of this Procedure.

2.30. The costs of providing pupils with soft equipment are determined on the basis of:

norms for providing soft inventory to pupils of preschool educational organizations according to table 13;

the average market value of non-food products as of September 1 of the year preceding the planned one, indexed to the forecast level of inflation for the planned period.

Table 13

Norms for providing soft equipment for pupils

preschool educational organizations

Item name	Norm unit	Norm per pupil per year
Baby towel
Napkin
Pillowcase top
Pillowcase bottom
Sheet
Duvet cover
Blanket warm
Blanket flannelette
Sleeping bag
Tablecloth
dish towel
Oilcloth table	sq. meters

2.31. The costs of providing pupils with soft equipment are calculated according to the formula:

Expenses for providing pupils with soft equipment;

The norms for providing pupils with soft equipment, adopted in accordance with paragraph 2.30 of this Procedure;

The cost of soft inventory, accepted in accordance with paragraph 2.30 of this Procedure;

The number of goods in the list of established norms for providing pupils with soft equipment, accepted in accordance with clause 2.30 of this Procedure;

The name of the goods in the list of established norms for providing pupils with soft equipment, accepted in accordance with paragraph 2.30 of this Procedure;

The coefficient of bringing the norms for providing pupils with soft equipment to the standard of compliance with the type of preschool educational organization (for development centers it is taken equal to 1, for kindergartens of a general developmental type - 0.6, for other types of preschool educational organizations - 0.2);

The coefficient of duration of stay of children in a preschool educational organization (for groups of short stay with a stay of 3-6 hours is taken equal to 0, for other groups - 1).

Approved by the Resolution of the head of the Executive Committee of the Novosheshminsky municipal district of January 17, 2014 N 16

ORDER

FORMATION AND COLLECTION OF PARENTAL FEES FOR CARE AND CARE OF CHILDREN IN EDUCATIONAL ORGANIZATIONS IMPLEMENTING THE EDUCATIONAL PROGRAM OF PRESCHOOL EDUCATION IN NOVOSHESHMINSKY MUNICIPAL DISTRICT

1. General Provisions

1.1. The procedure for the formation and collection of parental fees for the supervision and care of children in educational organizations implementing the educational program of preschool education in the Novosheshminsky municipal district (hereinafter referred to as the Procedure) determines the mechanism for the formation, establishment, change and collection of parental fees for the supervision and care of pupils in preschool educational organizations.

1.2. The procedure for calculating and collecting parental fees for the supervision and care of pupils in a preschool educational organization that implements the main educational program of preschool education is established by the founder of this organization.

2.1. The size of the parental fee for the supervision and care of pupils in preschool educational organizations that implement the main educational program of preschool education is established for one pupil of a preschool educational organization, depending on the type of preschool educational organization.

2.2. The amount of the parental fee for the supervision and care of pupils in preschool educational organizations includes the costs of supervision and care of pupils in preschool educational organizations.

For families with three or more minor children, the parental fee is 50 percent of the above costs.

2.3. Parental fees for the supervision and care of pupils in preschool educational organizations are not charged from parents for the supervision and care of disabled children, orphans and children left without parental care, as well as for children with tuberculosis intoxication attending preschool educational organizations.

2.4. The parental fee for the supervision and care of pupils in preschool educational organizations that implement the main educational program of preschool education is subject to reduction by the amount of expenses for providing pupils with food during the absence of the pupil in a preschool educational organization. The amount of expenses for providing pupils with food is taken equal to the amount of expenses for the purchase of food products included in the standard of financial costs for the supervision and care of pupils in preschool educational organizations.

2.5. In the event that a pupil leaves a preschool educational organization, the parental fee for supervision and care of pupils in a preschool educational organization for the current month is not refundable.

2.6. When a pupil is transferred from one preschool educational organization to another, the parental fee for supervision and care of pupils in a preschool educational organization shall be refunded for the remaining number of days of the current month after the transfer of the pupil.

2.7. In the amount of the parental fee for the supervision and care of pupils in a preschool educational organization implementing the main educational program, the costs related to supervision and care, including the cost of food, covered by the parental fee for the supervision and care of pupils in preschool educational organizations.

2.8. The amount of the parental fee for the supervision and care of pupils in preschool educational organizations is subject to early revision during the period of validity in the event of a change in the established order of the standard of financial costs for the supervision and care of pupils in preschool educational organizations.

3. The procedure for collecting parental fees for the supervision and care of pupils in preschool educational organizations

3.1. The parental fee for the supervision and care of pupils in a preschool educational organization is paid monthly no later than the tenth day of the current month.

3.2. In the event of non-payment of the parental fee for the supervision and care of pupils in a preschool educational organization within two weeks after the deadline, the specified amount is collected in the manner determined by the current legislation.

3.3. The return of the overpaid parental fee for the supervision and care of pupils in a preschool educational organization is made on the basis of an application by the parent (legal representative) of the pupil to the head of the preschool educational organization, which can be filed before the expiration of one year from the date of payment of the parental fee.

3.4. The return of the overpaid parental fee for supervision and care of pupils in a preschool educational organization is made within two weeks from the date of application by the parent (legal representative) of the pupil to the head of the preschool educational organization.

Kindergarten of a compensating type with the priority implementation of a qualified correction of deviations in the physical and mental development of pupils;

y - duration of stay of children in a preschool educational organization (in the group of a preschool educational organization);

x - the number of working days of a preschool educational organization per week (groups in a preschool educational organization);

n is the number of operating modes of a preschool educational organization (groups in a preschool educational organization);

S - the number of age compositions of pupils in groups of a preschool educational organization;

d - the number of types of preschool educational organization (groups in a preschool educational organization);

t - territorial location of a preschool educational organization (urban, rural areas);

The actual number of pupils in i-th preschool educational organizations from which parental fees are not charged for the maintenance of children in a preschool educational organization;

The actual number of pupils in the i-th preschool educational organization who have 50 percent benefits on parental fees for the maintenance of children in a preschool educational organization;

The size of the parental fee for the supervision and care of pupils in preschool educational organizations.

2.3. The number of pupils and the number of groups in the i-th preschool educational organization is taken as of September 1 of the year preceding the planned one.

2.4. The normative costs for the provision of services for the supervision and care of pupils of preschool educational organizations, the standard for the cost of food in preschool educational organizations, the amount of parental fees for the supervision and care of pupils in a preschool educational organization are annually established by the normative legal act Novosheshminsky municipal district.

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