Regulatory financing. Methods of financing educational institutions The concept of normative per capita financing

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3. Improving budgetary financing of education in the Russian Federation

3.1 Intensifying the use of the normative per capita method in financing education

The introduction of normative per capita financing of the education system is one of the main financial and economic mechanisms for reforming the education system, established by the education modernization program. Legislation on the delimitation of budgetary powers obliges the use of the normative principle in the implementation of state powers in the field of general education. Thus, all regions are faced with the task of using the standard when forming budgets.

At the same time, the normative per capita principle in the education system is becoming one of the main directions within the framework of the implementation of the pilot project of the national project "Education", as stated by the First Deputy Chairman of the Government of the Russian Federation D.A. Medvedev September 5, 2006. “We are talking about a normative per capita financing system, testing new education programs being formed in the regions, assessing the quality of education...”.

At the same time, the introduction of a normative principle of financing general education institutions is largely limited to planning on a normative basis the amount of subventions allocated from the budget of a constituent entity of the Russian Federation to municipal budgets for the implementation of basic general education programs. The principle of regulatory financing, as a rule, is not communicated to the institutions themselves. The experience of normative financing of educational institutions available in the regions allows us to talk about the existing problems in the practical implementation of the normative principle. The most common typical errors and problems when calculating standards and implementing the principle of regulatory financing at the regional and municipal level are the following:

The use of standards only when calculating subventions and the absence of mechanisms for its implementation at the municipal level; - underestimation of the peculiarities of financing small-scale rural and equivalent schools, as well as the presence in the municipality of a large number of gymnasium and correctional classes; - planning budgets solely on the basis of staffing schedules; - I did not understand the use in calculations of not actual, but “normative” occupancy; - underestimation of risks and social consequences during a one-time transition to normative per capita budget financing; - lack of technology for the transition to normative financing of educational institutions at the municipal level.

Solving these problems is of primary importance for the practical implementation of the normative per capita system in all regions, bringing the normative principle to the municipal and school levels. As a measure to increase the efficiency of budget expenditures, the Law “On Education” back in 1992 proposed funding based on standards per student. But the regulatory approach is currently implemented only in some regions of the Russian Federation to one degree or another. It was not implemented at the local level. Nevertheless, the level of districts and city districts plays an important role in the implementation of the normative principle of budgetary financing of general education institutions. It is at the local level that the goals for which regulatory funding is aimed can be fully achieved. First of all, the standard per student is:

a tool for improving the quality of education and the efficiency of budget expenditures;

a way to equalize the conditions for receiving educational services;

condition of transparency of ongoing processes.

The use of standards in the financing of education has its supporters and opponents. While supporting the idea in general, the limited use of the normative per capita method of allocating funds at the local level is noted. On the one hand, this is motivated by the fact that the already established network of educational institutions, where the individual characteristics of the objects of the education system are of great importance, should be financed. That is, the standard ceases to be the same for everyone: “each institution has its own expenses, and, therefore, its own standard.” Is it necessary to take into account all the historically established features of network financing when determining standard costs, is it possible to take them into account through a standard, what consequences does the transition to standard per capita financing entail - these are questions that need to be answered when modeling standard per capita financing. Therefore, it is extremely important what approaches to the implementation of the normative principle are used in the budget financing of educational institutions. But, firstly, such legislative acts on minimum social standards or standards for financing budget services are still not adopted in all regions. Secondly, in most regions they are calculated on the basis of actual expenses incurred; they are not standards in essence, but are the average expenses prevailing in the territory. Thirdly, when legislation on per capita funding standards is adopted at the regional level, there are no mechanisms for bringing budget funds according to the standard to each educational institution. In the last two years, the standard has become the basis for the formation of a new remuneration system, which is moving to take into account the quality of education. The transition to normative per capita financing is aimed at increasing the efficiency of budget financing, improving the quality of the budget educational service of general education in combination with measures to prevent a decrease in the actual funding of individual educational institutions during the transition (adaptation) period on the principles of normative per capita financing (except for cases of a decrease in the volume of services provided). institution of educational services). The problem of equalizing funding per student is supposed to be solved gradually and as funding for general education increases, and not simultaneously through a sharp redistribution of budget funds within the industry at the time of the introduction of the principles of normative per capita financing. The regional calculated per capita standard is the minimum acceptable, and the minimum acceptable differs from the normative, sufficient, we had acceptable due to the fact that last year’s budget allowed the amount of financial resources necessary for the implementation of the educational program in institutions of this region in accordance with the state educational standard of general education per student per year, determined separately for educational institutions located in urban and rural areas. The value of the regional calculated per capita standard acts as a guaranteed minimum cost of budgetary educational services provided to citizens of a given region, and is subject to mandatory application in the formation of regional and local budgets. With the adoption of legislation related to changes in the principles of delimitation of budgetary powers and reform of the administrative system, the idea of budgetary funding standards in education is also changing. New legislation (Federal Laws No. 122-FZ, 131-FZ, 95-FZ), related to the delimitation of budgetary powers, refers the determination of funding standards in education to the level of the subject of the Federation. Based on an analysis of the practice of implementation by regions of federal laws on the delimitation of budgetary powers "On the general principles of the organization of legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation" No. 184-FZ, "On the general principles of the organization of local self-government" No. 131-FZ, the Law "On Education" in terms of establishing standards for financing general education institutions, methods for determining it, and the powers of the municipal level to introduce regulatory financing at the local level, four types of regions were identified according to the method of forming subventions for financial support for the provision of basic general education programs:

Type I - the basis for calculating the amounts of subventions - unit costs per student; Type II - the basis for calculating the amounts of subventions - standard staffing schedules; Type III - the basis for calculating the amounts of subventions - the cost of providing programs, taking into account the ratio of the wage fund for teaching and other personnel; Type IV - the basis for calculating the amounts of subventions - model staffing.

The third type is the basis for calculating the amount of subventions - the cost of providing educational programs, taking into account the ratio of the wage fund for teaching and other personnel. This option involves determining the standard cost of a standard educational program (or training by type of educational institution). Regional developments are based on the principle of methodological recommendations sent by the Letter of the Ministry of Education and Science of Russia dated June 29, 2006 No. AF-157/02.

Pros - the standard cost can be used both for interbudgetary calculations, determining subventions, and for distributing funds among the schools themselves. This option also makes it possible to take into account the peculiarities of children’s education in the most detailed form (using cost increase factors) already when forming a subvention at the regional level, which simplifies the application of the same standard values at the municipal level. The disadvantages include the need for a lot of preparatory work both in analyzing actual costs and in developing a program (events) for the transition from one method of budget planning (per network) to planning based on the cost of the service (per consumer-student).

Problems of budget financing of education and ways to solve them

A characteristic feature of the current state of budget financing of education is the lack of allocated funds for the normal functioning of budget institutions. It is believed that only the main types of expenses of educational institutions should be financed from the budget. And at the same time, even those expenses that are provided for by the laws “On Education” and “On Higher and Postgraduate Professional Education” are not financed. Priorities for financing specific expense items are determined as follows: wages; scholarship; transfers; Payment of utility services; other types of expenses.

This assessment of the significance of expenses is due to the fact that current legislation has established a fairly large area of state responsibility for ensuring a certain level of education funding:

Allocation of at least 10% of national income for the needs of educational development, including for higher professional education - at least 3% of the federal budget expenditures;

Establishing the level of remuneration for educational workers depending on the level of remuneration in industry;

Introduction of social additional payments and allowances for education workers.

Fulfillment of all obligations assumed by the state requires an increase in allocations for education from the federal budget, according to various estimates, by 2-4 times, which is obviously impossible. The current procedure for budget financing, established by the Budget Code of the Russian Federation, is characterized by the presence of contradictions with the current legislation on education, as well as internal contradictions, shortcomings and ambiguities, aggravated by the practice of its application. This reduces the efficiency of using budget funds and leads to significant transaction costs.

The regulatory and methodological basis for budgetary financing of education is mainly based on documents and materials developed for the conditions of a planned-directive economy and the absence of a pronounced budget deficit. In modern conditions, this gives rise to a number of problems that cannot be solved.

The legislative framework that defines the procedure for budgetary financing of education does not have a mechanism that would make it possible to solve emerging private financing issues from a unified position, guided by a single criterion - the goals to achieve which budget funds are allocated. This situation is due to the currently accepted interpretation of determining the targeted nature of the use of budget funds, which is not related to either the educational process or its results, but is based solely on compliance with established budget assignments within the framework of the economic budget classification.

The ability to maneuver resources is limited due to the need for strict adherence to established budget procedures.

All this allows us to assume that the budgetary (financial, economic) policy of the state (more precisely, financial authorities) is aimed primarily at accounting and control of budgetary funds, and not at ensuring the activities of the education sector.

Proposals for solving budget financing problems

1. It is necessary to streamline budget legislation, in particular, to introduce clarifications into the Budget Code of the Russian Federation, providing for:

Transfer of the right to approve the consolidated estimate of income and expenses of an institution, including an educational one, to the head of this institution;

Inclusion of budget recipients in the budget development procedure. This is due to the fact that the current procedure for the distribution of budget funds, and the requirement established by law for the transition to funding standards, must provide for the objectively established features of individual budgetary institutions, educational, related to their profile, material base, territorial location and other factors that cannot be in fully taken into account by the main managers of budget funds that compose the draft budget;

Providing notifications about budget allocations, volumes of income and expenses and limits on budget obligations in one line;

Granting the right to budget recipients to spend budget funds within the total amount of financing, independently determining their distribution among items of economic classification. At the same time, financing should also be carried out in one line, and not item by item, as is done now;

Adjustment of the list of budget expenses based on actual expenses incurred in accordance with the budget classification codes provided in the accounting report for a specific reporting period;

Retention by the budgetary institution of the balance of funds reasonably formed as of December 31 of the current year in the account of the budgetary institution; vesting the head of a budgetary institution with the right to establish the procedure, timing and intended purpose of spending this balance, including the institution’s drawing up a separate estimate for spending these funds.

2. When determining the volume of budget funding for education for the next financial year, it is necessary to be guided by the following principles:

The total volume of budget funding for education should be increased in accordance with the provisions of the National Doctrine for the Development of Education and program documents of the Government of the Russian Federation, which provide for rapid growth of budget allocations in this area of activity;

As priority items of the economic classification, for which an increase should be provided according to reasonable calculations, it is necessary to highlight wages, transfers, expenses for ensuring the educational process, completing libraries, conducting educational and industrial practices, etc., the acquisition of educational and scientific and educational -production equipment, major and, especially, current repairs. It is also necessary to provide for an increase in utility costs

3. It is advisable to change the approaches to budgetary financing of capital repairs and the acquisition of equipment for educational institutions, transferring these expenses from Section 14 “Education” of the functional classification to the federal targeted investment program or the budget fund for the development of education formed as part of the budget. This will allow:

Ensure the concentration of financial resources on truly important areas that require significant investment;

Increase the validity of the work carried out, purchases made, etc. due to the application of proven procedures for the implementation of investment projects and the use of the experience of specialists in this field;

4. It is necessary to abandon the practice of centralized planning of structural and organizational changes in the field of education, placing the main emphasis on the gradual launch of self-regulation mechanisms.

5. When transferring scholarships to the category of targeted social payments, the procedure for their appointment through educational institutions should be preserved, i.e. through the places of actual location of students, and not their places of residence.

6. It is advisable to cancel the regression of the single social tax for educational institutions, establishing instead a reduced rate of this tax.

7. It is necessary to provide for the possibility of canceling the financing of wage charges (unified social tax) and direct transfer of these funds from the budget account.

8. It is necessary to exempt budgetary institutions from paying taxes on budgetary funds, which include all income of a budgetary institution, including from carrying out relevant activities using state property transferred to it for operational management.

Conclusion

My course work highlighted the features of budget financing of education expenses. In the first chapter, the mechanisms of financing preschool, secondary and higher education were examined in more detail from a theoretical point of view. on the basis of which we can conclude that the financial and technical support of our educational institutions lags significantly behind schools in developed countries..

In the second chapter, an analysis and assessment of the costs of financing preschool, secondary and higher education was carried out, in the process. In recent years, spending on education has occupied a significant part of the Russian budget expenditures, but they are still sorely lacking.

In the final part of the course work, recommendations and suggestions were given, as well as examples of further improvement of the system of budget financing of education expenses.

The main ways to improve budget financing for education are:

financing in full the payment of wages, scholarships, material benefits, compensation payments;

increasing nutritional standards, fully financing cultural and health activities;

reimbursement of expenses associated with discounted travel for students, provision of library funds, payment of accounts payable;

financing of federal target programs, introduction of state registered financial obligations;

establishment of various funds for financing education expenses;

application of a normative method of financing education costs.

List of sources used

Budget Code of the Russian Federation

Financing expenses for higher education / A.G. Antonov // Financier 2010 No. 5. pp. 5-10

Paths of a specialist / O.L. Barash // Education 2009 No. 1. P.6-12

To assess the budgetary provision of regions / Biryukov A.A. //Finance 2009 No. 4. P. 12

Financing expenses for education: normative method / Belyakov S.A., Voronin A.A. //Finance 2009 No. 7. P. 18.

State repayable subsidies to citizens for education. Concept of the Ministry of Education of Russia / Balykhin G. // REJ 2008 No. 2. P.6-12.

The world of the spring apocalypse / O. V. Gretsky // Education 2009 No. 1 P. 18-19.

The possibility of little things / Gushchin S.N. //Students No. 2 (8). With. 15.

On the problems of budgetary financing of education/Kiselyova V.V.//Finance No. 6. P.59.

10 So that the interests of the individual and society coincide / Korobov S. D. // Education in Russia 2007 No. 3 (9). P.57-59.

Financing of education expenses / Kolyakin D.I. //Finance 2007 No. 5. P.63.

Federal budget 2011 / Kudrin A.A. // Finance 2011 No. 1. S.Z.

Accounting for budget obligations - the main procedure is expense management / Lopina L.A. //REZH 2001 No. 7. S.5.

On the concept of specialized training at the senior level of general education // Official documents in education 2009 No. 33. P.77-120.

On the financing of educational institutions for 2011. Letter from the Ministry of Education of Russia //Official documents in education 2011 No. 4.S.17.

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On the topic "Financing of educational institutions"

Content

Introduction
Conclusion
Bibliography

Introduction

The main sources of funding for state educational institutions are funds from the federal and local budgets. Non-state educational institutions have the right to receive funds from these sources after they receive state accreditation.

State educational institutions have the right to use other sources of funding, including:

Income received from the provision of additional educational services (additional education programs, special courses, advanced study courses, etc.) that are not included in the content of the main educational programs and the state educational standard;

Tuition fees charged to students (educational institutions are allowed to admit a certain number of students on a fee basis), including from foreign students;

Income received as a result of economic activities (leasing of fixed assets and property, sale and purchase of goods and equipment, provision of intermediary services, etc.).

In developed countries, the state not only provides tax benefits to commercial organizations and citizens who finance charitable foundations, but also directly makes a significant contribution to them. For example, in the USA, in the structure of income of non-governmental non-profit organizations, state support is 43%, revenues from the sale of services - 47%, voluntary donations from individuals, firms and other charitable foundations - 10%.

The purpose of this work is to examine the objectives and policies of financing educational institutions in our country.

Based on this goal, it is necessary to solve the following tasks:

funding educational institution donation

1. Consider sources of funding for educational institutions;

2. Cover the budget financing of educational institutions;

3. Familiarize yourself with charitable donations for educational needs;

4. Study the self-financing of educational institutions.

The issue of financing is covered quite succinctly both in educational literature and periodicals.

This work includes an introduction, four paragraphs, a conclusion and a list of references.

1. Sources of financing for educational institutions

One of the main legislative acts that determines the sources of funding for educational institutions is the Law of the Russian Federation “On Education” dated July 10, 1992 No. 3266-1 (as amended on January 10, 2003 No. 11-FZ) LAW of the Russian Federation dated July 10, 1992 N 3266-1. (as amended on July 7, 2003) July 10, 1992 N 3266-1 - RUSSIAN FEDERATION. LAW. ABOUT EDUCATION. (as amended by Federal Laws dated January 13, 1996 N 12-FZ., according to which the financing of educational institutions is carried out on the basis of state (including departmental) and local funding standards, determined per student, pupil for each type, type and categories of educational institution.

The exception is small rural schools - the standard for their financing must take into account costs that do not depend on the number of students.

When educational institutions implement educational programs, various methods of the educational process and educational technologies are used, but the financing of such educational institutions does not entail an increase in the funding standard. This aspect seems to be a legacy of pre-perestroika times. Modern technologies include the use of computer equipment, technical equipment of offices, etc., which require additional excess funding due to the high cost Polyak G.B. “Finance of budgetary organizations”, M.: University textbook, 2007 - 208 p. .

Considering that federal standards for financing educational institutions, established by federal law, are the minimum acceptable, educational institutions that use modern technologies for educational programs are forced to look for additional sources of funding.

The formation of local budgets in terms of expenditures on education and the corresponding funds for the development of education, the development and adoption of local standards for financing the education system are within the exclusive competence of local governments.

Regional and local funding standards must take into account the specifics of an educational institution and be sufficient to cover the average current costs for a given territory associated with the educational process and the operation of buildings, structures and staff equipment of an educational institution.

The financing scheme for state and municipal educational institutions is determined by standard regulations on educational institutions of the relevant types and types.

An educational institution, regardless of its organizational and legal form, has the right to attract additional financial, including foreign currency, funds through the provision of paid additional educational and other services provided for by the charter of the educational institution, as well as through voluntary donations and targeted contributions from individuals and legal entities, including number of foreign citizens and foreign legal entities. At the same time, attracting additional funds does not entail a reduction in the standards and amounts of its financing from budgetary funds.

2. Budgetary financing of educational institutions

Today in the Russian Federation, the sources of financial resources in the education sector are very diverse. They consist of budgetary and extra-budgetary funds, including the own funds of educational institutions. In turn, extra-budgetary funds are formed from funds from extra-budgetary funds (employment, social insurance, etc.), organizations, the population, and foreign sources. Budget financing is carried out at the expense of funds from all levels of the budget system using the mechanism of interbudgetary redistribution.

Over the past ten years, spending on education in Russia has increased significantly. Thus, the state allocated 24.5 billion rubles for higher and postgraduate education in 2000, and in 2004 - 77 billion rubles (or 50 billion rubles in 2000 prices), in 2009 - 347 billion rubles (or 142 billion rubles in 2000 prices).

Steady growth was also observed in general education. Thus, in 2000, financing amounted to 108 billion rubles, in 2004 - 298 billion rubles (or 193 billion rubles in 2000 prices), in 2009 - 796 billion rubles (or 325 billion rubles in 2000 prices).

The consolidated education budget in 2000 amounted to 215 billion rubles, in 2004 - 593 billion rubles (or 384 billion rubles in 2000 prices), in 2009 - 1 trillion 778 billion rubles (or 726 billion rubles in 2000 prices).

Thus, there was a steady increase in funding for the education system in all areas Igonin V.V. Budget of the Russian Federation for today // Questions of Economics. - 2009. - No. 1. - P. 34. .

Educational institutions, according to their organizational and legal forms, can be state, municipal, non-state (private, institutions of public and religious organizations (associations)). From the point of view of funding sources, state and municipal educational institutions can be combined into one group, since their financing is based on the unity of the consolidated budget of the Russian Federation, which includes both state and municipal budgets.

Preschool educational institutions and secondary schools are overwhelmingly under the jurisdiction of municipalities and constituent entities of the Russian Federation and, accordingly, are financed from local budgets and budgets of constituent entities of the Russian Federation. At the same time, the share of local budgets is decreasing, and the share of regional budgets is increasing. The role of the federal budget as a source of funds for these levels of education is close to zero.

Despite some improvement in the situation, the general education system in our country still operates in conditions of constant underfunding. The funds allocated to schools from the budget are not even enough to provide teachers with a salary level approaching the national average.

3. Charitable donations for educational needs

Charitable donations. The activities of various charitable and public non-profit organizations (funds), which are created on the basis of educational institutions with the aim of uniting the efforts of citizens and legal entities to support educational initiatives, are completely independent and are built on a contractual basis with the management of educational institutions within the framework of social partnership. The provision of charitable assistance is regulated by the following legislative acts: the Law of the Russian Federation “On Education”, the Civil Code of the Russian Federation, the Tax Code of the Russian Federation, Federal Law dated August 11, 1995 No. 135-FZ “On Charitable Activities and Charitable Organizations”, as well as the “Procedure for Conducting Cash Transactions in Russian Federation" (letter of the Central Bank of the Russian Federation dated 04.10.93 No. 18), Regulations on the rules for organizing cash circulation on the territory of the Russian Federation (letter of the Central Bank of the Russian Federation dated 05.01.98 No. 14-P). Charitable assistance (voluntary donations) from legal entities and individuals can be provided in monetary form (cash and non-cash), as well as in the form of providing various goods, property, work, and services. An indispensable condition for voluntary Donations is the principle of voluntariness, otherwise this activity will be considered illegal. Funds can be accepted on the basis of a written application from the benefactor addressed to the head of the educational institution, or donation agreements (Article 572 of the Civil Code of the Russian Federation) and donations (Article 582 of the Civil Code of the Russian Federation), concluded in the prescribed manner, which must reflect: - the amount of the contribution; - a specific purpose for using funds related exclusively to the statutory activities of the institution; - details of the benefactor; - date of deposit of funds. Accepting a donation does not require anyone's permission or consent (clause 2 of Article 582 of the Civil Code of the Russian Federation). Spending of charitable donations in the form of funds is permitted only in accordance with their intended purpose, as defined in the donation agreement. In particular, such a goal may be payment for security services provided to an educational institution by specialized organizations. The attraction and expenditure of voluntary donations for the needs of an educational institution must be carried out only in accordance with the requirements of the law. Heads of educational institutions need to ensure the procedure for registering a cash receipt order and issuing it to the benefactor through the Central Bank (if the educational institution does not have its own accounting department) in the prescribed manner.

In this case it must be ensured:

receipt of funds from benefactors to the current accounts of educational institutions;

registration in the form of an act with signatures of the head and financially responsible person of the educational institution, benefactor;

contracts must include a mandatory condition on providing a report on the expenditure of charitable funds no later than 1 month after the use of funds to the benefactor;

registration of placing on a separate balance sheet property received from benefactors and (or) acquired from funds contributed by them;

annual submission of public reports on the attraction and expenditure of additional financial resources;

prohibition of other employees of educational institutions, except for a specially designated accounting employee, from collecting Cash.

Donations in material form come from the educational institution. In accordance with paragraph 8 of Article 41 of the Law of the Russian Federation "On Education" and Articles 572, 582 of the Civil Code of the Russian Federation, it is not allowed to force parents (legal representatives) of students and pupils to deposit funds by employees of educational institutions, unlawful actions of educational self-government bodies institutions, including parent committees, boards of trustees, etc. in terms of forced attraction of parental contributions and charitable funds. Interference by the heads of educational institutions in the activities of public and charitable non-profit organizations (foundations) is illegal. Protecting the interests of schoolchildren and students while receiving education: N.A. Ageshkina - Moscow, Omega-L, 2010 - 108 p. .

4. Self-financing of educational institutions

Self-financing is an economic term that characterizes the ability and need to independently make decisions regarding sources of funds for simple and expanded reproduction of an enterprise. Self-financing often means financing the activities of an enterprise using only the enterprise’s own funds (depreciation and profit).

In connection with the implementation of the Federal Target Program for the Development of Education for 2006-2010. Subjects of the Russian Federation adopt regional target programs for the development of education. Resolution of the Government of the Russian Federation dated December 23, 2005 No. 803 “On the Federal Target Program for the Development of Education for 2006-2010”.

One of the main goals of these programs is a gradual transition to normative per capita financing. This will help eliminate excessive government control of financial and economic activities in the field of education. To implement a new financing model, the constituent entities of the Russian Federation must approve cost standards. In turn, educational institutions need to resolve a number of other issues: passing certification and accreditation, attracting additional sources of funding (providing paid educational services, receiving voluntary contributions and donations from individuals and legal entities), organizing registration of children in educational institutions, etc.

One of the goals of the Federal Education Development Program is the transition to normative financing of educational institutions. However, this should not be regarded as self-financing. Despite the fact that educational institutions will begin to operate in conditions of financial and economic independence, they will continue to be allocated the necessary funds from the budget. The director of an educational institution, like the head of any organization, will be able to independently manage the budgetary and extrabudgetary funds received. Thus, the main source of funding for educational institutions continues to be budgetary allocations, calculated on the basis of the established standard - the minimum cost of training (maintenance) for one student per year for each type of educational institution.

The calculation of the standard includes:

· labor costs and payroll charges;

· compensation payments for book publishing products;

· partial provision of material costs directly related to the educational process (communication services, building security, food, scholarships, purchase of visual aids, stationery, household, transportation and other expenses).

When calculating the standard, expenses associated with the purchase of equipment, carrying out current and major repairs, paying for utilities, and conducting general and recreational activities are not taken into account.

Financing of federal educational institutions is carried out on the basis of federal standards, educational institutions of subjects - on the basis of federal standards and standards of the subject of the Russian Federation LAW of the Russian Federation dated July 10, 1992 N 3266-1. (as amended on July 7, 2003) July 10, 1992 N 3266-1 - RUSSIAN FEDERATION. LAW. ABOUT EDUCATION. (as amended by Federal Laws dated January 13, 1996 N 12-FZ. .

For example, standards in Moscow are established annually by the law of the city of Moscow and are adopted simultaneously with the capital's budget for the next financial year.

The Moscow government has approved standards for general education institutions for 2006, for preschool educational institutions and secondary vocational education institutions for 2007. International legal framework for the fight against corruption and money laundering. Collection of documents: - St. Petersburg, Infra-M, 2010 - 345 p. .

Conclusion

Chronic underfunding of the education sector by the state is combined with ineffective use of budget resources.

This leads to the slow renewal of fixed assets of educational institutions and their equipment, low salaries of educational workers and their chronic non-payment, shortage of personnel, etc.

The state budget deficit requires a full-scale reform of education financing, but the socio-economic situation in the country is unfavorable for its implementation. Since only crumbs are received from the budget for the needs of education, reform initiatives often fade into the background.

In the process of writing the work, its goal set by us in the introduction was completely achieved; the assigned tasks were solved, namely:

1. Considered the sources of funding for educational institutions;

2. Covered the budget financing of educational institutions;

3. We got acquainted with charitable donations for educational needs;

4. We studied the self-financing of educational institutions.

Bibliography

1. LAW of the Russian Federation of July 10, 1992 N 3266-1. (as amended on July 7, 2003) July 10, 1992 N 3266-1 - RUSSIAN FEDERATION. LAW. ABOUT EDUCATION. (as amended by Federal Laws of January 13, 1996 N 12-FZ.

2. Decree of the Government of the Russian Federation of December 23, 2005 No. 803 “On the Federal Target Program for the Development of Education for 2006-2010”

3. Igonin V.V. Budget of the Russian Federation for today // Questions of Economics. - 2009. - No. 1. - P.33-38.

4. Protecting the interests of schoolchildren and students while receiving education: N.A. Ageshkina - Moscow, Omega-L, 2010 - 158 p.

5. International legal framework for combating corruption and money laundering. Collection of documents: - St. Petersburg, Infra-M, 2010 - 640 p.

6. Polyak G.B. "Finance of budgetary organizations", M.: University textbook, 2007 - 363 p.

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Improving the mechanism for financing the paid sector of educational services. Searching for budgetary and extra-budgetary sources of funding. Optimization of taxation by an educational institution. Financial potential of universities.

abstract, added 09/19/2006

Planning of budgetary and extra-budgetary funds of educational institutions. Analysis of financing of the educational institution MOU "Lyceum" in modern conditions. Development of proposals to improve the efficiency of using budget funds.

General education for a person is the basis for his further development and socialization, therefore the learning process must be of high quality and comfortable. To do this, it is necessary to distribute funds in such a way that each educational institution can provide this.

Therefore, the issue of financing education is one of the most important and problematic in the state: how to distribute the budget so that each educational institution can fully fulfill its functions and meet its obligations. The concept of “financing” implies the provision of certain necessary resources. Accordingly, “education financing” is the process of providing educational structures with financial resources in order to perform their functions.

Financing is carried out using certain principles: planning (funds are provided and taken into account in advance when drawing up the budget); target orientation (most of the funds received have a purpose); savings (rational use). It must be said that the system of financing general education is multi-channel and multi-level. Multichannel involves the use of funds from budgetary and extrabudgetary sources.

Multi-level - attracting finances from different budgets: for general education this is primarily regional and local. The regional one, as a rule, allocates money for the educational process itself, while the local one allocates money for maintenance (maintenance of buildings, monthly fees for fire, anti-terrorism security, etc.). For almost 20 years now, the education financing system has been operating on a model of normative per capita financing of educational institutions, which is carried out on the principle of “money follows the student.” It means that all organizations receive money based on the number of students. Therefore, one of the tasks of schools (as well as gymnasiums, lyceums, etc., hereinafter: schools) is to attract more students.

Since 2016, the per capita standard has been established in accordance with the General requirements for determining standard costs for the provision of state (municipal) services in the field of education, science and youth policy, used when calculating the volume of subsidies for financial support for the implementation of state (municipal) tasks for the provision of state (municipal) ) services (performance of work) by a state (municipal) institution approved by order of the Ministry of Education and Science of Russia. Standard costs for general education organizations are determined per student, taking into account: forms of education, type

educational organization, a network form of implementation of educational programs, educational technologies, special conditions for obtaining education by students with disabilities, providing additional professional education to teaching staff, ensuring safe conditions for training and education, protecting the health of students, and other features provided for by law.

A certain coefficient is applied to each standard, which allows some schools to “not break away” from others in funding. For example, based on the principle “money follows the student,” some rural and village schools would not be able to receive enough funds to exist due to the small number of students, but if the school has the status, for example, “small-enrolled,” then a certain coefficient is applied to it, thanks to which one student is funded more than in schools that do not have this status. Such adjustment factors are applicable to each section of standard costs and are needed to take into account individual features in the implementation of the educational program. Despite the existence of general requirements for determining standard costs, each region uses a specific methodology for applying each requirement and calculating the standard.

For example, in accordance with Part 3 of Article 99 of Federal Law No. 273 (the Law “On Education”), standards for the cost of remuneration of teaching staff cannot be lower than the average salary for the economy in the region. That is, when calculating this standard, the need for the number of teaching staff should be multiplied by the average salary for the economy in the region. This means that the NPF of schools does not provide for the receipt of additional funds that would raise the average salary level to the target level. An analysis conducted by the Higher School of Economics for 2016 showed that only 9 constituent entities of the Russian Federation directly take into account the average salary in the economy in the region as an indicator of remuneration for teaching staff. 10 subjects use the coefficient of bringing the salary (for teachers) to the average salary in the economy. 8 subjects use the sum of coefficients, which indirectly, but with a greater probability, ensures the execution of this law. However, at the moment, the requirements for Part 3 of Article 99 of Federal Law-273 are not met in 18 constituent entities of the Russian Federation, including the Tomsk Region, but the “road map” for meeting these requirements is designed for the period until 2018 and will be implemented on time. Thus, the student is in the foreground, not the status of the institution. Statistics show that the overwhelming number of educational institutions that do not have the status of “lyceum”, “gymnasium” and others began to receive more funding than before the introduction of the per capita standard.

The consequence of this is the school's interest in working with each student, in maintaining and increasing the number of students. And this leads to an increase in the quality of education provided; in other words, the new financing model assumes a direct connection between educational results and costs. If government expenditures per student in the general education system in 2000 amounted to 5.3 thousand rubles, then in 2011 - 72.5 thousand rubles, and in 2014 already 98.9 thousand rubles in Russia. The “May” decrees of the President are another stage aimed at improving the quality and efficiency of services provided by educational organizations. The tool for this is to increase the salaries of teachers, which motivates them to work with children. Therefore, we can say that the introduction of a new financing system indirectly, but influences the increase in teachers’ salaries.

Statistics prove this: according to the latest published data, the average salary of general education workers in the country in 2011 was 16,129 rubles, in 2012 (after the “May” decree) - 20,290 rubles, and in 2014 already 27,813 rubles. Tomsk region confirms this trend: 2013 - 24,462 rubles, 2014 - 32,962 rubles, 2016 - 33,945 rubles. However, the increase in funds for the non-governmental pension fund of schools does not solve all the issues; one of the main problems is that the standard costs adopted by the regions do not ensure full compliance with the Federal State Educational Standard (FSES), which contains mandatory requirements for determining standards. This is confirmed by the following figures: only 16 regions determine the standard in accordance with the Federal State Educational Standard; 6 regions (including the Tomsk region) take into account hours for extracurricular activities depending on the Federal State Educational Standard; the cost increase factor for programs that are implemented in accordance with the Federal State Educational Standard is taken into account in 8 regions; 49 constituent entities of the Russian Federation determine standards not based on the Federal State Educational Standard. Changes are taking place in the school management system in certain areas. The process of transferring non-educational, non-core functions of the school to outsourcing (food, medical care, cleaning, maintenance, etc.) becomes possible.

The manager is freed from conducting part of the economic activity and concentrates his attention on other types of activities of the educational institution. The key principle of work within the NPF is transparency and openness of school activities. Thanks to this principle, educational organizations of different statuses received equal requirements for performance results, as well as equal funding.

Thus, normative per capita financing puts the student, the conditions and quality of his education at the forefront of everything, as education implies. In conditions of growth and importance of market relations, an appropriate way to obtain additional funding is the provision of paid services in excess of the municipal assignment by educational institutions. This is additional extra-budgetary income for organizations.

The procedure for accounting and spending extra-budgetary funds is determined by each school’s own regulations, and it operates within its framework. Autonomous and budgetary institutions have the right to rent out space, provide additional paid educational services that are not included in the curriculum or schedule, etc. However, even autonomous institutions, with a certain balance sheet value of the property, have the right to completely dispose of it, unlike budgetary ones, the property of which belongs to the founder . Another way to attract extra-budgetary funds in educational institutions can be activities under the general name of fundraising.

This term refers to a series of actions to raise money for the implementation of a project or organization of an event. In other words, this is a collection of voluntary donations. Fundraising can be (and these concepts are often identified with) sponsorship, charity, patronage, and others. It is recommended to carry out such a campaign with the assistance of the founder of an autonomous educational institution, the board of trustees, etc. There are two types of fundraising: strategic (to form an endowment) and operational (to cover current expenses). Receiving funds through fundraising is a long and labor-intensive process, this is so because these are voluntary donations, and not everyone may be interested in a particular project, so the organization’s task becomes to convince of the benefits of its “product.” For individuals acting as sponsors, this activity is described as charitable, so they may often require a “return on investment”, for example through the media or advertising.

A completely fair question may be how to formalize this process so that it does not look like “begging for money.” As a rule, in such situations, a so-called donation agreement is concluded, which may indicate its intended purpose, and the transfer of money from an organization or individual to the school is certified by an act of acceptance and transfer of funds and property - an act of acceptance and transfer of property.

If the contract does not indicate the intended purpose, then the school has the right to spend the money at its own discretion, in accordance with the Charter and Regulations adopted by the school. Thus, finances received by educational institutions can be both budgetary and extra-budgetary. Depending on the type (state-owned, budgetary, autonomous) organizations receive certain rights and freedoms to conduct economic activities and the educational process.

Literature

1. On approval of general requirements for determining standard costs for the provision of state (municipal) services in the field of education, science and youth policy, used in calculating the volume of subsidies for financial support for the implementation of state (municipal) tasks for the provision of state (municipal) services (performance of work) ) state (municipal) institution: Order of the Ministry of Education and Science of Russia dated September 22, 2015 No. 1040. Access mode: www.normativ.kontur.ru (access date 04/22/17)

2. Federal Law of December 29, 2012 N 273-FZ “On Education in the Russian Federation” [Electronic resource]. Access mode: http://www.consultant.ru (date of access: 04/27/2017)

3. On measures to implement state policy in the field of education and science: Decree of the President of the Russian Federation of May 7, 2012 No. 599. Access mode: www.rg.ru (access date 04/20/17)

4. Education indicators 2016: statistical collection / L.M. Gokhberg // National Research University "Higher School of Economics". - Moscow: National Research University Higher School of Economics, 2016. - 320 p.

5. Analysis of normative per capita financing of general education in the constituent entities of the Russian Federation / I.V. Abankina // National Research University "Higher School of Economics", Institute of Education - Moscow.: National Research University Higher School of Economics, 2016. - 64 p.

6. Zhilina N. N. Fundraising as a mechanism for attracting extra-budgetary sources of financing for autonomous educational institutions // Current problems of economics and law: [Electronic resource]. Access mode: www.cyberleninka.ru (date of access: 04/27/2017).

7. Chernobay E.V. Formula financing as a key factor in ensuring the quality of education / E.V. Chernobay // Directory of the head of an educational institution. 2016. - No. 1. - P.14-21

Vasilchuk Maria Vladimirovna

We are switching to regulatory financing

Regulatory financing is the main guideline for modernizing the education economy. Some economists claim that without financial standards, neither a structural restructuring of the education system nor even a change in the content of education is possible. However, there is a feeling of some invisible administrative boundaries that have been slowing down the transition to regulatory financing for several years now. Is this really so or is it all about simple sluggishness of officials?

The difficult fate of the idea
One of the first statements about regulatory financing was made several years ago by Deputy Prime Minister Oleg Sysuev. Speaking in the State Duma, he spoke about the freedom of choice by students of both educational institutions and forms of education. It was said that “this choice will be ensured by the regulatory funding mechanism per student.”
However, regulatory financing is gradually beginning to be understood differently. A distinction appears between itemized and per capita financing of educational institutions.
If the first approach makes it possible to more or less rationalize financial flows and clarify the process of their distribution, then per capita financing is designed to support the independence of schools: an educational institution receives funds depending on the number of students in it and spends them based on its own real needs.
The Concept for the Modernization of Russian Education for the Period up to 2010 speaks only about regulatory financing and emphasizes the phased transition to regulatory financing of educational institutions. (Perhaps at some stage they will talk not only about itemized, but also per capita financing.)

We went to one of the rural Siberian regions, deciding to analyze the funding of educational institutions for 2002.
Krasnoyarsk. Previously, this was an area rich in forest resources and was home to a large livestock farm. Nowadays it is an almost completely dated area with a population of about 24,000 people. Every third resident lives in the regional center, in the village of Bolshaya Murta. 3,200 children attend educational institutions. There are 32 schools, 5 kindergartens, 2 additional education institutions in the area. The total educational budget of the district, if we take into account several schools and kindergartens on the balance sheet of the village administrations, amounts to 67 million rubles. Of this, 29 million rubles are spent on maintaining educational institutions.
The economic service, methodological department and centralized accounting cost 5 million rubles. Transportation of students - 2.5 million rubles.
Thus, the average cost of one student, including utilities, is 12 thousand rubles per year, excluding utility bills - 10.5 thousand rubles per year. Low utility costs are due to the fact that most schools in the district have their own boiler houses heated with wood. But there is still enough firewood in Siberia.
To clarify the situation, we decided to examine 4 schools in the Bolshemurtinsky district: two general education schools, one of them is located in the regional center; one main and one initial.
When calculating the final standards per student, we tried to take into account only those expenses that can be compared with the structure of the proposed subvention from the subject of the Federation: wages for employees of municipal educational institutions; expenses for teaching aids, technical training aids, consumables and household needs. Thus, from the total cost of one student per year, we subtracted utility costs, regional salary allowances (60%), expenses of educational institutions for repairs, social security for teachers (rent benefits), business trips, expenses for paying for SES services, expenses for food and medicine, costs for New Year's holidays, etc. The data obtained are shown in the table.
The table shows that the maintenance of one student in the last two educational institutions is clearly more expensive than in others. For example, the cost of a student at the Yazaevskaya school is almost 5 times higher than the cost at the Bolshemurtinskaya school. When compared with federal guidelines for calculating subventions, a clear excess of costs is also revealed in some schools. However, this does not mean that, for example, the Yazaevskaya school should have its funding sharply reduced. The specifics of the village are such that there is no way to get either children or adults out of there. Yazaevka is located so that in winter you can get there either by helicopter or across the river, jumping from one ice floe to another. Communication with the village is maintained only by radio. It turns out that spending on education is also spending on social needs, which cannot be avoided.
At the same time, we understood that the given funding standards are only standards for temporary survival. A large number of articles have not been funded for several years. According to school directors, teaching aids, furniture, canteen equipment, energy meters, fire extinguishers, sports equipment are very outdated, there is not enough money for business trips, etc.
The additional funds that a rural school attracts from parents are also small: 10-15 rubles per month. And these funds are spent mainly on the most necessary things - routine repairs.
Otherwise, the school building will simply collapse.
According to the head of the Bolshemurtinsky district, Natalya Belova, when switching to specialized education in high school, additional resources will also be needed to transport students, and it is possible to increase the number of classes.
Tuition gaps between schools are likely to widen even further.
How is per capita financing possible?
Let us now try to formulate our position in relation to normative per capita financing.
Since education in our state, as stated in the Law of the Russian Federation “On Education,” is carried out primarily in the interests of the individual, resource provision should be built with a focus on meeting the educational needs of the individual. This is partly a formal explanation.
1. Social standards. Initially, it is important to at least somehow restore order in the area of finances. For this purpose, minimum conditions for social security of educational institutions are being developed. Moreover, they should appear not only as a fixation of the existing state of schools, but also include some perspective on development. This may include, in particular, the renewal of fixed assets (buildings, equipment, etc.).
2. Regional level standards, adjusted in local budgets. If the law on financing education on the basis of subventions is adopted, the regions will begin to transfer funds to local budgets based on regional funding standards per student. In this case, the territories will be forced to introduce their own regulations on the distribution of received funds. Some educational institutions will inevitably receive funds less than the regional standard, otherwise it will not be possible to maintain the school network. Locally, the difference between the operating conditions of educational institutions is too great. A similar scheme is now in effect in the Samara region. In the Krasnoyarsk Territory, standards for filling financial support funds for territories are being approved.
3. Approbation of general standards at the regional level. If the first and second stages have already been completed in a number of regions, then this stage is just beginning. Here's what's to come:
„ Develop regional per capita financial standards with a fixed number of coefficients (in world practice there should be no more than 7–8). Approve the procedure for revising standards taking into account inflation.
„ Conduct a public examination and testing of these standards in a group of general education institutions. To do this, the position of public managers expressing the public interests of education financing must be represented at the regional level. Otherwise, strikes and clashes between the trade union and the authorities will only increase.
„ Determine the share of so-called fixed costs. This should include funding for educational institutions located in the most depressed areas, as well as ensuring the activities of economic groups, methodological services, advanced training for teachers, the purchase of textbooks, etc.
„ Conduct a study on how it is possible to optimize the activities of certain categories of educational institutions.
For example, the part of the building that is not used by the school can be converted.
In some regions where electric radiators are used in schools, this is not difficult to do. In other regions of the Federation, where steam heating will have to be converted, serious additional capital investments will be required. In some places it will be necessary to refuse to carry out routine repairs. According to a number of analysts, constant ongoing repairs in the future are much more expensive than the construction of new buildings.
„ Consider opportunities for interdepartmental cooperation. In some educational institutions, thanks to the cooperation of culture and education, and sometimes health authorities, it is economically feasible to create cultural and educational complexes.

„ Calculate all the so-called opportunity costs. That is, the costs that education does not receive as a result of the poor development of state and public management mechanisms. Soon, due to the guardianship movement gradually developing in different territories, such calculations will become quite possible.

4. Ongoing regulatory funding. At this stage, it is necessary to create state-public mechanisms for the development and implementation of per capita standards for all educational institutions. Total fixed costs will be reduced to a minimum. It is likely that funding standards for innovative educational institutions will appear. In any case, the content and volume of state funding standards will be effective only to the extent that these standards manifest public educational needs.

Development of differentiated standards for budget financing of institutions (organizations) of higher and, in the future, secondary vocational education, reflecting the nature of the educational programs they implement.

It should be noted that the task of transition to normative budget financing of education was set before. Back in 1989, when the already mentioned new business conditions were introduced into practice, it was envisaged that education funding would be transferred to long-term stable standards. The issues of developing funding standards for funding planning have constantly been the focus of attention of both educational authorities and researchers. But the standards were not developed and put into practice.

The normative approach to organizing education financing was laid down in the Law “On Education”. Financing of federal state educational institutions, in accordance with the law, should have been carried out on the basis of federal standards for financing state educational institutions administered by the constituent entities of the Russian Federation, and municipal educational institutions - on the basis of federal standards and standards of the constituent entities of the Russian Federation. These standards must be determined for each type, type and category of educational institution per student, pupil, and also on another basis. For small rural educational institutions considered as such by state authorities and educational management bodies, the funding standard must take into account costs that do not depend on the number of students 3 .

3 Currently, there is no generally accepted criterion for classifying educational institutions as small.

The transition to regulatory financing was provided for in documents and materials on reforming and modernizing economic relations in the field of education:

The project “Education Reform in the Russian Federation: Concept and Main Tasks of the Next Stage” provided for a transition to normative financing and resource support for education;

In 2001, the State Council, when forming effective economic relations in education, set the task of introducing normative budget funding for general secondary and primary vocational education, taking into account the provision of state educational standards and the necessary conditions for the educational process;

Action Plan of the Government of the Russian Federation in the field of social policy and economic modernization for 2000-2010. as part of the phased implementation of regulatory per capita financing mechanisms, a transition to a transparent system of financing general education was envisaged based on federal, regional and local standards for its financial support;

The Federal Target Program for the Development of Education for 2006-2010, as part of the introduction of new models of financing educational organizations at all levels of education, provides for the introduction of normative per capita financing;

At a meeting of the State Council on March 24, 2006, dedicated to the problems of education, the need for the formation of new management technologies and financial mechanisms, and a more active implementation of regulatory per capita financing was once again emphasized. Where does this desire for a financial instrument that has not received widespread practical testing come from? The whole point, from my point of view, is in the assessments of regulatory funding.

The normative method of financing education is assessed as more effective compared to estimated financing, the main disadvantage of which is considered to be ineffective, wasteful spending of budget funds. In particular, the normative method of determining the volume of financing of educational institutions in comparison with other methods of calculation is considered to have the greatest potential for determining planned amounts as close as possible to the real costs associated with the provision of educational services; normative financing is a way to optimize the activities of the education system.

The benefits of regulatory financing include and increasing the economic security of educational institutions, significantly reducing the influence of subjective factors in the distribution of financial resources, increasing the independence of educational institutions and their interest in the effective and legal use of allocated funds, etc.

Summarizing the assessments of the benefits of regulatory financing of education, we can present them in the form of a list. Regulatory financing:

It is a means to equalize the conditions for young people’s access to state-funded education - the education of each student is provided from the budget with the same amount of funds;

Increases the validity and planning of financing educational institutions from the budget - the value of the standard is justified at the stage of its development, and planning the volume of financing of educational institutions becomes largely a technical procedure;

It is considered as a guarantee that the appropriate funds will come to the educational institution, and their volume will be determined by the number of students and stable standards, and not by administrative decisions;

It should also become the basis of budget policy, since financing standards must be met not only at the stage of budget execution, but also during its formation;

Should increase the activity of educational institutions in increasing the efficiency of using budget funds;

It is a factor in optimizing the network of educational institutions, developing elements of competition between them, etc.

Despite the objectives set back in 1992 and positive assessments of normative per capita financing, this instrument has not yet received widespread use. On the basis of per capita standards, educational institutions are financed in the Chuvash Republic, Samara and Yaroslavl regions. Work is underway on the transition to regulatory financing in St. Petersburg. Work in this direction is also being carried out in other regions. Standards are used in the process of determining the amounts transferred from regional budgets to the budgets of municipalities to finance education.

Without doubting the fairness of the positive aspects of normative financing, it should be noted that, as a rule, no assessments of its advantages over estimated financing, except for empirical (speculative, expected) ones, are given in the literature. Therefore, it is difficult to determine how much (precisely how much!) normative financing is better than the criticized current financing procedure.

In addition, in a number of cases, positive assessments of normative per capita financing are not confirmed in practice. For example, in the Samara region, the introduction of standards did not lead, as expected, to the development of school independence, since the rigid staffing schedule and equally strict estimates for the repair of premises left school leaders with very little

room for freedom of maneuver of means. Despite staff reductions between 1997 and 2003, real teacher salaries fell and total education spending increased by only 6%. Over the same period, the share of financial revenues from the regional budget decreased and the share of municipal and extra-budgetary funding increased. In addition, as the author’s own research has shown, regulatory financing in the full sense of the word was not used in the Samara region. There were many standards that varied in size not only among regions of the region, but also among individual educational institutions. There are no signs of improvement in the efficiency of education financing in the Chuvash Republic. The number of staff is declining, but at a slower rate than the number of students. There are no signs of a solution to the problem of attracting young teachers; the proportion of teachers over 50 years of age continues to increase. The gap between wages in and outside the education system has widened. In the Yaroslavl region, despite the short experience of introducing regulatory funding, processes have already begun to abolish classes for lagging students due to the high cost of education and low enrollment, and the fate of special programs in music, theater and art is in question.

As a consequence of regulatory financing, a significant change in the financial situation of educational institutions is also noted. The results of such a change are assessed ambiguously.

It should also be taken into account that regulatory financing gives rise to a number of problems that are usually discussed much less willingly. A lack of clear understanding of these issues and their implications has hampered the widespread use of regulatory funding in education.