Improving the quality and competitiveness of educational services is possible with the availability and efficient use of all types of resources, primarily financial resources. In the conditions of action market relations in the economy, the successful development of the education system is ensured only with multi-channel, multi-source financing.
When mobilizing funds for the development of education from various sources, it must be remembered that the main source continues to be guaranteed - stable state funding.
In the current legislation, the field of education is proclaimed a priority. In accordance with this, the procedure for state financing of education has been legally determined.
One of the most important state institutions is the budgetary system. Financial resources mobilized into the budgetary system provide federal and territorial authorities with the opportunity to successfully perform their political, economic and social functions. The state, with the help of the budget, compares the legislatively defined needs, for example, for the development of education, and the possible financial resources for their satisfaction.
In the Budget Code of the Russian Federation (Art. 6), the concept of "budget" is defined as a form of formation and spending of the fund Money, intended for financial support of the tasks and functions of the state and local government.
The budgetary system of Russia is defined as based on economic relations and the state structure of the country, regulated by the rules of law, the totality federal budget, budgets of constituent entities of the Russian Federation, local budgets.
The consolidated budget of a country is a set (sum) of budgets of all levels budget system Russian Federation.
The budgetary process is the activity of federal and regional (constituent entities of the Russian Federation) government bodies, local government bodies and participants in the budgetary process (for example, education authorities and educational institutions) on the preparation and consideration of draft budgets, approval and execution of budgets, as well as control over their execution.
Interbudgetary relations are relations between federal government bodies, government bodies of the constituent entities of the Russian Federation, local government bodies on the regulation of budgetary legal relations, organization and implementation of the budgetary process. At the same time, the issues of securing income sources, redistribution of budget revenues and expenditures (including expenditures on education) are considered.
A budgetary institution (Article 161 of the BC RF) is an organization created by federal and regional government bodies, local government bodies for the implementation of socio-cultural (for example, educational) functions of a non-commercial nature, the activities of which are financed from the relevant budget on the basis of an approved income estimate and expenses.
Based on the projected volumes of provision of state or municipal services (for example, educational) and the established standards of financial costs for their provision, as well as taking into account the execution of the estimate of income and expenses of the reporting period, a budgetary institution (including an educational one) draws up and submits a budget application for the next financial year, which is submitted for approval to the main manager or manager of budgetary funds.
A budgetary institution (including an educational institution) uses budgetary funds in accordance with the approved estimate of income and expenses.
A budgetary institution subordinate to federal executive bodies (including an educational one) uses budgetary funds exclusively through the personal accounts of budgetary institutions, which are maintained by the federal treasury.
The recipient of budgetary funds (Article 162 of the BC RF) is a budgetary institution or other organization entitled to receive budgetary funds in accordance with the budgetary schedule for the corresponding year.
Recipients of budgetary funds (Article 163 of the RF BC):
Have the right to: timely receipt and use of budget funds in accordance with the approved budget schedule, taking into account the reduction and indexation; timely delivery of notifications about budgetary allocations and limits of budgetary commitments; compensation in the amount of underfunding;
Are obliged to: timely submit budget applications or other documents confirming the right to receive budget funds; efficiently use budget funds in accordance with their intended purpose; return budget funds received on a returnable basis in a timely manner and in full, and pay a fee for the use of these funds; timely submit a report and other information on the use of budgetary funds.
The Government of the Russian Federation has approved regulations on federal educational authorities, in which it has defined their functions in terms of financing.
Thus, the Regulations on the Federal Agency for Education (approved by Decree of the Government of the Russian Federation No. 288 dated June 17, 2004) establish that the agency performs the functions of the main manager and recipient of federal budget funds provided for the maintenance of the agency and the implementation of the functions assigned to it.
The Regulation on the Ministry of Education and Science of the Russian Federation (approved by Decree of the Government of the Russian Federation of 15.06.04 No. 280) states that: the ministry performs the functions of the main manager and recipient of the federal budget funds provided for the maintenance of the ministry and the functions assigned to the ministry; The Minister submits to the Ministry of Finance of Russia proposals on the formation of the federal budget and financing of the federal services and federal agencies subordinate to the Ministry.
The Regulation on the Department of Economics and Finance of the Ministry of Education and Science of the Russian Federation (approved by order of the Minister dated March 22, 2005 No. 82) determines that the department: forms budgetary plans for financing the activities of federal services and federal agencies, institutions and organizations subordinate to the Ministry within the framework of medium-term financial planning; participates in the consideration of budgetary projects by the Ministry of Finance of Russia; agrees with the Ministry of Finance of Russia materials, calculations, justifications, regulations, forms provided by the methodology for determining the directions of budgetary funds; communicates annual and quarterly notifications of budgetary allocations from the federal budget and the amount of financing of expenditures to the subordinate budgetary institutions; regulates the volume of budgetary obligations in the areas of spending funds within the limits allocated by the Ministry of Finance of Russia; monitors the budgetary network of the Russian Ministry of Education and Science, its subordinate federal services and federal agencies in terms of the effectiveness of budgetary expenditures; provides methodological assistance on financial and economic issues.
In the speech of the President of the Russian Federation Vladimir Putin at a meeting with members of the government, the leadership of the Federal Assembly and members of the Presidium of the State Council, a whole block is devoted to the field of education and the possibilities of its further development.
As emphasized in the President's speech, one must think not only about the present day, but also about the future of our country. Russia's current capabilities make it possible to achieve more tangible results in improving the well-being of the people, without upsetting the balance of the main economic indicators and avoiding a surge in inflation. And therefore, already opening in Russian economy opportunities should not be missed.
The Russian economy, the speech noted, has grown by almost 40% over the past five years. The course pursued has ensured macroeconomic stability.
Particular attention was paid in his speech to practical steps in the implementation of priority national projects in such areas as health care, education, housing. It is these areas that determine the quality of life of people and the social well-being of society. And the solution of these very issues creates the necessary starting conditions for the development of the so-called human capital.
An important issue is the creation of mechanisms capable of radically raising the quality of national education. We need special measures of state support for universities and schools that are actively introducing innovative educational programs and modern educational technologies.
Analyzing the provisions of this speech by the President of the country, one can draw the necessary conclusions. One of them is that in the practical implementation of the tasks set, a prominent role will be played by the state budget, the funds allocated to them, necessary to solve the problems of development of priority sectors, including education.
Budget planning makes it possible to determine the volumes and directions of the use of budgetary resources in the field of education at each of the levels of management of the budgetary system of the Russian Federation. In the process of budget planning, the actually permissible costs, their validity are established, the strategy and tactics for solving priority national, sectoral, regional and municipal tasks in the field of education are determined.
Educational authorities and educational institutions should be involved in this work already at the stage of determining the amount of budget funds planned for the development of education at all levels - federal, regional and municipal. It is important to communicate with all deputies, executive officials involved in the budget planning process.
At the same time, all sources of state funding for education are specified, including:
From the budget, which is assigned direct financing of specific educational institutions;
Proceeds from the funds of approved targeted educational programs at all levels of government;
Distribution of expenditures on education between budgets of different levels based on the use of existing forms of interbudgetary relations (for example, salaries, purchase of computers, etc.).
The main indicator of the country's economic development is the volume of the gross domestic product (GDP). In Russia, the volume of GDP in 2003 was 12.8 trillion. rubles, 2004 - 15.3, 2005 - 18.7, 2006 (forecast) - 24.4 trillion. rubles. It can be seen from the above data that last years the volume of GDP has almost doubled.
This allowed the state to increase the total volume of the consolidated budget of the country (the sum of budgets of all levels of the budgetary system of the Russian Federation) and its expenditures on education. They amounted to 264 billion rubles in 2001, 498 billion rubles in 2003, and 762 billion rubles in 2005. The growth of expenditures of the consolidated budget for education is planned for 2006 as well.
It is the indicators of expenditures of the country's consolidated budget for education that make it possible to draw a conclusion about how the constitutional guarantees of the rights of citizens to education are provided in the Russian Federation as a whole. After all, the overwhelming majority of educational institutions are under the jurisdiction of the constituent entities of the Russian Federation and local government.
Fundamental is the planning of expenditures of the country's consolidated budget for education as a percentage of GDP for the planned period (year). For the current 2005 this figure was envisaged at 4.1%.
The draft RF Education Code proposes to set this indicator at 6 percent. Based on the volume of GDP planned for 2006, the expenditures of the country's consolidated budget on education should have amounted to one and a half trillion rubles. To reach this level, it will be necessary to increase the volume of expenditures of the country's consolidated budget on education annually by about 250 billion rubles in the coming years. Considering the prevailing rates of GDP growth, such a task is quite feasible.
What pressing problems of education will help to solve such an increase in state funding for education:
Eliminate the “beggarly” position of teachers, which, accordingly, will positively play in favor of increasing the prestige of the teaching profession;
Fully computerize the educational process in all educational institutions (including rural schools), which allows the widespread introduction of modern educational technologies;
Bring the material and technical condition of educational institutions in line with the current requirements, carry out the necessary overhaul, improve the educational and laboratory facilities, ensure the implementation of mandatory fire-prevention measures, the protection of buildings and the lives of students and employees of the education system.
In his speech, the President of the country emphasized that "let's be frank, the figures of economic growth for many people remain abstract." And it is quite logical that he proposed already in 2006 to increase wages district therapists, pediatricians and general practitioners on average by 10 thousand rubles a month. Its specific size should directly depend on the volume and quality of medical care.
Considering that health care and education are declared by the state as priority areas, that doctors and teachers have higher education and work in difficult conditions, I think it expedient to consider and make at the federal level a decision on a similar one-time increase in teachers' salaries by 10 thousand rubles a month.
Moreover, in his speech, the president indicated: low salary teachers is one of the key problems of Russian education.
As defined Labor Code RF (Art. 132), wages (including teachers) should depend on their qualifications (this can include higher education and experience in teaching), the complexity of the work performed, the amount and quality of labor expended and not limited maximum size... Without a doubt, teachers' salaries should be indexed according to the actual inflation rate.
In addition, it must be borne in mind that an increase in teachers' salaries now means an increase in their pension later. So it is necessary to think about it with a perspective for 10-15 years ahead.
Another important area government controlled and regulation is defined in the President's speech: during 2006, complete the transition to normative financing of the educational process, in which budget funds follow the students.
Here it is appropriate to recall the "shyness" in this matter. In 2004, Federal Law No. 122-FZ excluded all references to financial norms in the field of education from existing laws. They even abandoned the norm of 3% of federal budget expenditures on higher education. Although by that time the federal budget for 2005 was approved, which provided for expenditures on higher education in an amount exceeding 3%.
Financial rationing makes it possible to legislatively regulate the process of budget planning and financing of education expenditures, to carry out budget forecasting for the medium-term period (up to three years) of state expenditures to ensure the constitutional rights of citizens to education.
Financial norms should be flexible and allow a comprehensive solution to the issue of the amount of budgetary allocations for the development of education in each specific case. The most effective, in my opinion, may be the order when the norms provide for a minimum amount of funding per student, and then multiplying factors should be applied to them. For example, for the fulfillment of the state order, the control figures for the admission of students at the expense of the budget, participation in events of targeted educational programs, conducting experiments, the introduction of modern educational technologies. In this case, it is imperative to take into account the rating of the educational institution.
The main thing in the final decision on the establishment of the amount of state funding for the next financial year should be the implementation of all available opportunities to improve the quality of education.
Financing of education at the expense of the state must be closely linked with the achievement of the intended results of the activity of the education system as a whole and of each specific educational institution. It is required each time to clarify how the RF Government decree of 22.05.04 No. 249 “On measures to increase the effectiveness of budget expenditures” is being implemented, which provided for a shift in the emphasis of the budget process from “managing budgetary resources (costs)” to “managing results”.
A number of additions and clarifications should be made to the Law of the Russian Federation "On Education":
In Art. 1 "State policy in the field of education" to disclose the concept of "priority of education", including the responsibility of the state for financing at the expense of the budget the implementation of constitutional guarantees of citizens' rights to education;
To restore the abolished article 40 "State guarantees of the priority of education", presenting it in a new edition, taking into account the above-mentioned speech of the President of the country;
In article 41 "Financing of educational institutions" to clarify the issue of financial rationing, including taking into account the increasing coefficients for the results achieved, budget forecasting of public spending on education in the future.
All this is designed to facilitate the practical implementation of the tasks formulated in the speech of the President of Russia: to continue the systemic modernization of education; to concentrate budgetary resources on improving the quality of life of the country's citizens; achieve a tangible return on government spending, avoiding budget revenue. This is a course towards investing in a person and, therefore, in the future of Russia.
Introduction 3
Chapter 1. The education system and its financing 4
1.1. General characteristics of the education system and sources of its financing 4
1.2. Organization of financing of budget expenditures for education 7
Chapter 2. Budgetary funds for financing education 12
2.1. Estimated indicators and the procedure for planning budgetary funds for the maintenance of preschool, basic (general) and vocational education 12
2.2. Comparative Analysis of Financing of Education Expenditures in 2005 21
2.3. Education spending in 2006 22
Chapter 3. Problems budget financing education 24
3.1. The main problems of budgetary financing of education 24
3.2. Specific problems of budget financing within the framework of the main problems 25
3.3. Proposals for solving problems of budget financing 27
Conclusion 30
Bibliography 31
Applications
Introduction.
The current state of education is usually characterized primarily from the standpoint of insufficient budgetary funds allocated by the state to ensure the functioning of this sphere of activity. In these conditions, all other problems related to the content and quality of education, the availability of quality education for different segments of the population, more complete satisfaction of students' needs, the development of ties with the labor market, etc., are relegated to the background, or even to the third place.
In this term paper the following goals can be distinguished:
Give a general description of the education system in the Russian Federation;
Consider the main sources of funding for education;
To give comparative characteristics spending on education;
List the problems of financing education and suggest possible solutions.
Chapter 1. The education system and its financing.
1.1 General characteristics of the education system and its sources
financing.
The new stage of economic and social reforms in Russia envisages investments in maintaining the life support systems of the country's population as priority areas of government spending. Expenditures on education are precisely such investments, since the development of all sectors of the economy directly depends on the level of education of society. The primary role in the upbringing of the younger generation has always belonged to the education system. Education is one of the basic and inalienable constitutional rights of citizens of the Russian Federation. Basics of regulation public policy in the field of education are formulated in the federal law of January 13, 1996 No. 125 FZ "On higher and postgraduate vocational education", as well as in the National Doctrine for the Development of Education, approved by the decree of the Government of the Russian Federation of October 4, 2004 No. 751.
Citizens of the Russian Federation are guaranteed the opportunity to receive education without any conditions and restrictions, regardless of gender, race, nationality, language, origin, place of residence, health status, etc. The state guarantees to citizens the general accessibility and free of charge of primary general, basic general, secondary (complete) general education and primary vocational education, as well as on a competitive basis free secondary, higher and postgraduate vocational education in state and municipal educational institutions within the limits of state educational standards, if education this level the citizen receives for the first time. State educational standards make it possible to preserve a single educational space in Russia. They represent a system of norms that determine the mandatory minimum content of basic educational programs, requirements for the level of training of graduates, and the maximum amount of study load of students.
Implementation state guarantees the right of citizens to education is ensured through the creation of a system and appropriate conditions for obtaining education. Currently, the concept of "education system" is interpreted as a set of factors that ensure the implementation of its social functions: a network of educational institutions; educational standards; educational programs; resource support - personnel, scientific, methodological, material, financial; cooperation with other social sectors; control. V recent times Special attention paid to the principle of regionalization of education. The main features of the regional education system from the point of view of its organization are: a set of educational institutions in the region, providing the possibility of differentiating education and training in accordance with the interests of citizens and their level of preparedness; training programs reflecting scientific, cultural, demographic and economic features region. The municipal system includes the characteristics of the regional, but at the same time, the role of local self-government bodies, which can create additional conditions for the functioning and development of the education system at the expense of funds and local budgets. From the point of view of resource provision, a regional system is considered to be financed from the budget of a local self-government body.
One of the conditions for justifying costs and effective use of funds is a scientifically grounded typology of educational programs and institutions. The content of education of a certain level and focus is determined by educational programs, which are subdivided into general education and professional. General education programs include preschool education, primary general education and secondary (complete) general education. They are aimed at solving the problem of forming a general culture of the individual, adapting it to life in society, creating the basis for choosing and mastering professional educational programs. With the help of professional educational programs, specialists of appropriate qualifications are trained and the tasks of consistent improvement of the professional and general educational level of specialists are solved. Professional programs include primary, secondary, higher and postgraduate professional education programs.
An educational institution is an institution that carries out the educational process, i.e. implementing one or several educational programs and (or) providing the maintenance and upbringing of students, pupils. Educational institutions by their organizational and legal forms can be state, municipal, non-state. Civil Code RF classifies educational institutions as non-profit organizations. Depending on the educational program being implemented, the following types of educational institutions are created:
Preschool;
Educational, which includes three stages: primary general, basic general, secondary (complete) general education;
Primary, secondary, higher and postgraduate professional education;
Additional education for adults;
Additional education for children;
Special (correctional) for students with developmental disabilities;
For orphans left without parental care (legal representatives);
Other institutions involved in the educational process.
The specific names of institutions are determined in accordance with the levels of educational programs being implemented and areas of activity.
In addition to educational institutions, the education system also includes a wide network of institutions that provide the educational process, the so-called other institutions: scientific and methodological centers, medical, psychological and pedagogical services, film and video libraries, centralized accounting offices, technical supervision services. overhaul and construction of educational facilities, services for the economic maintenance of buildings, etc.
Each educational institution is created by one or more founders who finance its activities. In accordance with Article 120 of the Civil Code of the Russian Federation, "an institution is an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part." The owner of state and municipal educational institutions is the state represented by federal, regional and local governments. In accordance with this, the basis of state guarantees for a citizen to receive education within the standards is state or municipal funding. The volume of budgetary funds is one of the main indicators characterizing the scale state regulation the sphere of education. Currently, the share of the federal budget in total expenditures on education is about 20%, the share of regional and local budgets is about 80%.
The degree of participation of the budget of a particular level in financing expenditures depends on a number of factors, including: state structure and common system government controlled; legislative distribution of responsibility for the types of education; established traditions, etc. In our country, sectoral and territorial principles of management are combined. This makes it possible to classify the structure of financial flows for the content of education by budget levels. The federal level includes three areas of financing costs:
To finance institutions of federal jurisdiction in the main institution of vocational education;
For the implementation of federal educational target programs, such as "Orphans", "Youth of Russia", the Education Development Program, etc.
In recent years, there has been a tendency towards targeted allocation of funds, for which various funds, including funding for federal mandates. Since the right to education is one of the basic constitutional rights of citizens of the Russian Federation, then in case of insufficient funds from the regions, it is planned to use the system of co-financing of education more widely in the future.
The regional and local levels are similar to the federal one. V territorial budgets funds are provided for the implementation of activities and maintenance of institutions under their jurisdiction, and the implementation of their own development programs. In cases where the same expenditures are financed from different budgets, the term “tiered funding” is used. If the sources of receipt of financial resources are not only budgetary allocations, but also extrabudgetary funds, the term “multichannel financing” is used.
The legal basis for attracting extra-budgetary sources of funding to the educational industry is a whole series of legislative acts, among which, in addition to the Federal Law of January 13, 1996, No. № 12-ФЗ "On Education" can be distinguished laws from May 19, 1995. No. 82-FZ "On public associations and public organizations", dated August 11, 1995. No. 135-FZ "On charitable activities and charitable organizations", dated January 12, 1996. No. 7-ФЗ "О non-profit organizations».
At present, the system of private entrepreneurship in education reflects the public reaction to new directions in the development of the state's economy. The educational services market is designed to satisfy not only the state order, which is provided by budget allocations, but also the social order. different groups population and enterprises. The education processes include both the emerging class of entrepreneurs and representatives of various movements of national associations and religious communities. The desire to reform the education system in their own interests encourages them to open alternative non-state educational institutions and provide financial support to state ones. In turn and state institutions has the right to offer a wide range of educational services to the population on a paid basis. Attraction of additional sources for the purpose of education can be carried out in two ways:
Entrepreneurial, conditionally entrepreneurial or specific activities of the educational institution itself;
Interaction with legal and individuals able to carry out charity for the benefit of an educational institution.
1.2. Organization of financing of budget expenditures for
education.
Consideration of the financing of education is closely related to the study of the organizational structure of the education system itself and its individual elements. Obviously, in direct dependence on the planning methodology are the issues of distribution of funds between the executors of the state order, i.e. actual funding of institutions. Modern legislation determines that each institution has the status of a subject of financial and economic activities. The Federal Law "On Education" states that an educational institution independently carries out financial and economic activities. It has an independent current account, including foreign currency, in banking and other credit institutions. Financial and material resources used by him at his own discretion in accordance with the charter. Funds unused in the current year (quarter, month) cannot be withdrawn or credited by the founder to the amount of financing of this institution for the next year (quarter, month).
In reality, there are no funding standards. Budgetary institutions do not have the right to use budget funds at their own discretion because of targeted financing of expenditures by the Treasury by subject line. The vast majority of preschool institutions and schools are served by treasury bodies through centralized accounting offices. In parallel with the legislation in the field of education in the Russian Federation, the Federal Law of November 21, 1996 is in force. No. 129-FZ "O accounting". It gives the head the right, depending on the volume of accounting work, to make a choice: create an accounting service as a structural unit headed by a chief accountant, or transfer accounting centralized accounting. Whatever accounting policy a state institution chooses, its production and business expenses are covered by the founder's funds, income from their own business activities, and other non-budgetary sources.
The federal center defines the general legal framework for the functioning of the educational system and the main guidelines for state policy. The constituent entities of the Russian Federation and local self-government bodies (LSG) are responsible for making decisions regarding regional and municipal features of the education system.
The next subject of jurisdiction of the state and local self-government bodies is the establishment and ownership of state and municipal educational institutions. As a rule, the founders of state and municipal educational institutions are the governing bodies, which, according to the law, are responsible for financing the costs of fulfilling the state order. The state order is one of the new mechanisms of interaction in the field of meeting social needs and does not depend on the form of ownership of its executor.
The state order is limited by the possibilities of budget financing and the framework of state standards; it is formed by federal, regional and municipal authorities and administration. In this regard, the deficit of budgetary financing and lack of flexibility state system were the main factors in the creation of non-state educational institutions (NEU), including a network of corporate vocational education institutions.
In accordance with Federal law“On Education”, non-governmental educational institutions are entitled after receiving state accreditation for budget financing. In world practice, there are countries in which direct and indirect subsidies to non-state educational institutions are prohibited (USA, Italy, etc.). In most countries, however, there are intermediate options that make it possible to allocate minimum funding to private entities if they meet state educational standards. For example, in Japan, the amount of allocations per student of non-educational institutions is 14 times less than in a public institution. And only in some countries (Belgium, Hungary, Ireland, Russia) non-state institutions are included in the budget financing scheme according to the standards established for state institutions. In this regard, it is necessary to return to the consideration of the system of state registered financial commitments aimed at expanding the market elements of economic management in education by organizing competition between educational institutions for attracting students.
The main documents governing the responsibility and rights of the founder and the educational institution are the agreement on the relationship between them and the charter of the educational institution. In accordance with the Federal Law "On Education", the charter is developed by the educational institution independently. The agreement on the relationship between the educational institution and the founder, which determines the financing procedure, management of the educational institution and includes other legal aspects, is a bilateral act. When registering contractual relations for the distribution of financial powers, the obligations of the parties, rights and responsibilities are detailed, the issues of the institution's activities are strictly regulated. If obligations involve requirements for the volume and nature of work, then rights create conditions for their fulfillment, and responsibility means the possibility of applying sanctions higher authorities for improper performance of duties. The agreement defines the types of educational programs (basic and additional) that will be financed from the budget and cannot be changed without the consent of the founder, minimum occupancy rates are established for the recruitment of classes and groups, when decreasing which, the founder has the right to reduce funding.
The founder undertakes to finance the institution in accordance with the approved cost estimate. If the institution does not have an independent accounting department, then the founder undertakes to provide financial and accounting services for its activities through the centralized accounting department. The founder is obliged to regularly monitor compliance with the terms of the agreement and analyze the results of the financial and economic activities of the institution.
The duty of an educational institution is to provide the founder of a development program in a timely manner, justifying the need for budgetary funds, as well as the amount of expected receipts of non-budgetary funding sources, spending budget funds for their intended purpose and effective use of the property assigned to the institution. Such regulation allows an educational institution, within the allocated funds for wages, to independently establish staffing table and the structure of management of activities, to carry out the payment of allowances, bonuses and other incentive payments to employees; attract additional sources of funding.
The experience of pre-revolutionary Russia and modern institutions developed countries West shows that an effective system is in which control over the use of funds in the interests of students is assigned to the board of trustees or supervisory boards (committees, commissions). The experience of Great Britain is interesting, where decisions on the choice of priorities for the use of funds are made taking into account different points of view from the position “we are doing together for ourselves”. The measure of responsibility for the cost overruns made in the current year is extremely simple - this amount is reduced by the appropriations for the next year. In the United States, the share of budgetary funding for higher educational institutions covers about 50% of the costs. The rest of the funds of the institution are collected or earned on their own.
The widespread use of foreign experience in financial support of education in domestic practice is hampered by economic problems our country and legal populism. However, one cannot but recognize the progressive tendencies manifested in the streamlining of budgetary procedures and the development of new directions for rationing expenditures.
The general procedure for financing costs in all sectors is regulated by the Budget Code of the Russian Federation. In accordance with it, all institutions and organizations financed from the budget are called recipients of budget funds, and their founders, represented by management bodies, are called the main managers of budget funds. They approve estimates of income and expenses, draw up a budget list in the context of subordinate institutions and make adjustments to it, draw up consolidated statements, and control the activities of institutions.
The essence of the treasury budget execution scheme is the full transfer of payment of expenses of budget recipients directly to service providers and work performers (except for cash payments to employees and students). If earlier budget funds were transferred to the institution's account, and then used by it at their own discretion (of course, in compliance with the legislation), now for all institutions in the treasury personal accounts are opened with an indication of the item-by-item and quarterly distribution of funds. Within the framework of this list, the treasury can fulfill instructions of institutions to pay certain expenses. The movement of funds through the Treasury authorities is preceded by the authorization of expenditures, which includes monthly cost caps, the actual acceptance of budgetary obligations and the payment.
The procedure for financing budget expenditures through the treasury is progressive in nature and economically feasible. It can give positive results for the state, not only in terms of improving methods of managing financial resources, but also in terms of obtaining operational information on cash expenditures, transferring funds for their intended purpose, monitoring financial transactions budget recipients. However, with the introduction of treasury technologies, it becomes much more difficult to solve everyday economic issues for the executors of budget services.
Certain difficulties arise due to the need to record funds received from entrepreneurial and other income-generating activities on personal accounts with the Treasury. The legislation establishes that such funds, along with budgetary receipts, are spent in strict accordance with estimates of income and expenditures, are subject to control by the treasuries and the main administrators of budget funds, and this, to a certain extent, deprives the heads of institutions of efficiency.
In the Russian Federation, the head is the bearer of responsibility for all activities of the institution, including financial. He is responsible for the optimization of budget expenditures and targeted use of funds. The target nature of the allocated appropriations is determined by the code budget classification... Independent redistribution of funds between subject articles is not allowed.
Thus, the financing of educational institutions is a process aimed at solving its current tasks and development tasks. In general, the amount of budgetary allocations for the implementation of state guarantees in the field of education in modern Russian practice is determined on the basis of the application of elements of standardization of the learning process, financial rationing of costs, and the formation of a state (municipal) order by types of budget services. However, one cannot fail to say that in any system of financing, economic efficiency and social justice in education must complement each other.
Chapter 2. Budgetary funds to finance education.
2.1. Estimated indicators and the procedure for planning budget
funds for the maintenance of preschool, basic
(general) and vocational education.
In accordance with the Federal Law of January 13, 1996. № 12-ФЗ "On Education" the state guarantees the annual allocation of financial resources for the needs of education in the amount of at least 10% national income, as well as the security of the corresponding expenditures of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets. The share of expenditures on financing higher professional education cannot be less than 3% of the expenditure side of the federal budget. It has been established that 170 students are to be financed for every 10 thousand people living in the Russian Federation. The law provides for uniform principles for the formation of budgetary funds for education throughout the territory of the Russian Federation on the basis of state economic standards per student contingent, which must be approved annually by federal law simultaneously with the budget law. Provided for quarterly indexation of allocated funds in accordance with the rate of inflation. These are the requirements of the legislation, but the actual practice of budgeting shows that these provisions are not being fulfilled.
Far from the proclaimed level and indicators characterizing the education system. For example, the amount of remuneration established by law for employees of educational institutions, which exceeds the level of the average wage in the Russian Federation, is not provided; the system of benefits for various categories of students, as well as types and norms of material support for pupils and students is not implemented; the mechanism for providing citizens with a personal state educational loan has not been introduced; outdated requirements for educational institutions in terms of building and sanitary norms and rules, equipment of the educational process and equipment of classrooms; appropriate funds for the development of education have not been created; there are no scientifically grounded federal and regional funding standards; the system of tax incentives stimulating the development of education is not clearly defined, etc.
The amount of appropriations is primarily governed by the amount of budget revenues of a particular level. The procedure for financing the provision of educational institutions is regulated by the BC RF. It clearly defines the framework for the application of standards for financial costs and standards for minimum budgetary security. It is noted that the normative method is used at the stage of forming the budget of a particular level, and not at the stage of planning expenses for the maintenance of a particular educational institution, as provided for by the Federal Law "On Education". The RF BC clearly indicates the preservation of the method of allocating funds element-by-element for each budget recipient using a variety of economic articles by types of costs and various standards of a private nature; from the size of the wage rates of employees to the volume of consumption of such types of services as water supply (m³ per day per student); sanitary and hygienic services, etc. The detailing of budget expenditures by economic items is associated with the need to strengthen control on the part of financing and administrative bodies over their targeted use... This corresponds to the principle of item-by-item allocation of budgetary funds for a specific institution on the basis of an estimate and financial justification or an estimate of income and expenses. Determines the amount of budgetary appropriations and distributes various expenses to economic items government agency within the funds allocated from the budget for the calendar financial year.
The total expenditures of municipal, regional and federal budgets for education are determined in accordance with the network of institutions and its expected development in the planned year, as well as indicators for the contingent of children, pupils, pupils, students. Funding is not limited to educational activities, but also a number of social protection functions of the industry: the payment of scholarships to students, meals for schoolchildren from low-income families, the maintenance of orphans, the upbringing of children in preschool educational institutions (preschool educational institutions).
The preschool level is the initial stage of education. In preschool educational institutions, the upbringing, education, supervision, care and health improvement of children aged from two months to seven years are provided. In accordance with the functions, there are the following types of preschool educational institutions: kindergarten; a kindergarten of a general developmental type with one or several priority areas for the development of pupils (intellectual, artistic and aesthetic, physical, etc.); a compensatory kindergarten with priority implementation of qualified correction of deviations in the physical and mental development of pupils; kindergarten of supervision and rehabilitation with priority implementation of sanitary and hygienic, preventive and health-improving measures and procedures; a combined kindergarten (a combined kindergarten may include general developmental, compensatory and health-improving groups in various combinations); child development center - a kindergarten with the implementation of physical and mental development, correction and health improvement of all pupils.
Free maintenance, education and upbringing of children in preschool educational institutions is not guaranteed by the state. For this type of institution, as well as for additional education of children, it is envisaged to provide financial support at the expense of local budgets. Under the influence demographic factors the contingent of preschool educational institutions over the past decade has decreased by half (from 9 million children to 4.5 million). At the same time, the network of kindergartens was also reduced.
The main calculation indicators for determining budget expenditures for preschool education in general and specifically for preschool educational institutions are the number of pupils and the number of groups. In the standard provisions on a particular type of preschool educational institution, the norms for the filling of groups are established, which depend not only on the age of the children, but also on their state of health. For example, in a kindergarten for ordinary purposes, the size of groups is 20 pupils from 3 to 7 years old, and in groups for children with severe speech impairments - from 6 to 10 children. The cost of keeping one child in kindergartens of a compensatory type significantly exceeds the cost of maintaining healthy children, since the number of staff units of educators, nannies and service personnel depends on the number of groups. The temporary mode of operation of the preschool educational institution has a significant impact on the amount of allocations for wages and food: 10.5 hours a day, 12 hours, round-the-clock stay of children. Food costs depend on the number of pupils, the average number of days a child goes to preschool per year and the amount of food per day. When determining the monetary norms of nutrition, natural norms and average prices of food products in each constituent entity of the Russian Federation are taken as a basis. So, at the federal level it is regulated that, on average, a child in a tub-infected kindergarten should receive 60 g of sugar, 90 g of wheat bread, 300 g of vegetables, etc. per day.
The main feature of the financial support of the preschool educational institution is that part of the expenses for the maintenance of children should be covered at the expense of the parents. At the federal level, there is a limit on the share of parental funds in the total expenses of a preschool educational institution, which should not exceed 20%. In reality, each subject of the Russian Federation has its own fee scale. For example, in St. Petersburg, the amount of payment is set at 0.25-1.5 minimum wages per month, depending on the number of children in the family, the type of institution, the child has one or both parents, etc. On average in the city, the share of parental funds is about 5% of the total cost of maintaining a preschool educational institution.
The next target item of expenditure is the maintenance of general education institutions. These include general education schools, boarding schools, special and evening schools. In the system of lifelong education, they are the second link after the preschool level. Their activities are related to providing all citizens of the Russian Federation with the opportunity to realize the state-guaranteed right to receive free general education. In order to ensure the availability and variability of general education, the following types of institutions can be created: primary general education school; basic general education school; middle School of General education; secondary educational school with in-depth study of individual subjects (a specific subject or profile can be indicated: chemistry, mathematics, physics and mathematics profile, humanitarian profile, etc.); lyceum; gymnasium; evening (shift) comprehensive school; education Center; open (change) educational school; cadet school; boarding school.
General education boarding schools are created to assist families in raising children, developing their skills for independent living, social protection and the all-round development of their creative abilities. These institutions accept mainly children in need of state support, including children from large and low-income families, single mothers; children in care. Similarly to schools, this type of institution includes: boarding school for primary general education; boarding school of basic general education; boarding school of secondary (complete) general education; boarding school of secondary (complete) general education with in-depth study of individual subjects; boarding school; boarding school; sanatorium-forest school; sanatorium boarding school.
The main tasks of educational institutions for orphans and children left without parental care are: creation of favorable conditions, close to home, contributing to the mental, emotional and physical development of pupils; ensuring their medical, psychological and pedagogical rehabilitation and social adaptation; protection of the rights and interests of pupils. In accordance with the individual characteristics of children (age, diagnosis, diseases), the following types of institutions can function in the education system: orphanage (for children of early, preschool, school age, mixed); orphanage-school; boarding school for orphans and children left without parental care, with developmental disabilities; special (correctional) boarding school for orphans and children left without parental care, with developmental disabilities. In these types of institutions, the maintenance and training of pupils is carried out on the basis of full state support.
The basis for the formation of costs for the maintenance of institutions of general and vocational education is "production" performance indicators. For schools, these indicators are the number of students and classes; for vocational education institutions - a state order for the admission of students for free education. When financial planning takes into account not only indicators at the beginning and end of the financial year, but also the average annual, which depend on the timing of recruitment (admission), graduation, dropout in the learning process. For example, for schools, the formula for calculating the average annual indicators is as follows:
Ksr = K1M1 + K2M2 / 12
Where Ksr is the average annual contingent; К1 - contingent at the beginning of the planned year; M1 is the number of months of operation of the institution with a rolling contingent at the beginning of the year; К2 - contingent of the planned year; M2 is the number of months of operation of the institution with a new contingent at the end of the year; 12 is the number of months in a year.
Payment average annual values can also be done by summing the indicators for each first day of the month and dividing the amount received by 12. When calculating the average annual number of pupils in preschool educational institutions, this method is preferable, since it allows you to accurately determine the contingent required for calculating costs.
School performance indicators are determined by grade groups: I - III (IV), V - IX, X - XI. These data are given in the estimate for two dates - for January 1 and September 1 of the planned year, as well as in average annual terms. The number of students as of January 1 is taken according to the actual state as of the last reporting date. The number of students on September 1 of the planned year is determined in accordance with the plan for admission and release of students. The number of children entering the first grades in the planned year is established according to special registration data. One should also take into account the following feature of recruiting schools: the bulk of first-graders master the primary school curriculum during three years and immediately transferred to the fifth grade; children who start at the age of six go to primary school for four years. The number of students in subsequent grades is usually planned at the graduation level of students from previous grades. So, the contingent of fifth grade students is planned at the level of the third (fourth) grades, sixth - at the fifth grade, etc. An exception is the planning of tenth grade contingents. When determining the number of students in these classes, it is taken into account that some of the ninth-grade graduates of general education schools will continue their education in other types of educational institutions. Currently, the maximum class size is set at 25 students. Depending on the mental or physical developmental deficiencies of children, separate classes are formed or special schools with a lower occupancy rate are opened.
The system of standards is of great importance in planning budgetary funds both for schools and for the maintenance of vocational education institutions. The educational standard determines the mandatory minimum content of basic educational programs, requirements for the level of training of graduates, the maximum amount of workload of students. One of the elements of state state educational standards is the basic curriculum of general educational institutions of the Russian Federation. It defines the minimum number of hours for the study of educational areas, sets the maximum teaching load of students by grade. This curriculum allows us to preserve a single educational space in Russia. On its basis, the costs of teachers' salaries are planned.
Another indicator used in the process of planning expenditures of general education schools is the number of teaching salaries. It is calculated on the basis of two indicators - the number of hours of study and the norm of the teaching load of teachers per week. The basic curriculum of the Russian Federation establishes the maximum permissible load on students (in hours) for five-day and six-day academic weeks. With a five-day period, it is 22 in I - III classes, in V - 28, in VI - 29, in VII - 31, in VIII - IX - 32, in X - XI - 33 hours. The norm for a teacher's academic workload per rate is set for elementary school 20 hours per week, for senior classes -18 hours per week. Therefore, the number of teaching positions is determined separately by class groups. When determining the number of paid hours, it should be borne in mind that in some cases classes are conducted with classes divided into two groups of students (foreign languages, labor training, physical education, etc.). The total number of lessons per week is determined by multiplying the number of classes by the number of hours for one class. The number of teaching rates is calculated by dividing the total number of hours of study per week for each group of classes by the set norm of the teacher's workload per week.
The salary fund for teachers is determined based on the number of pedagogical rates and the average rate of a teacher per month for tariffication. Tariff lists allow you to determine the total amount of payroll for teachers for one month. Based on these data and knowing the number of classes by group on January 1 and September 1, it is easy to calculate the average teacher's monthly salary and the salary fund for the months of the current and new academic year falling on the planned financial year. To determine the average teacher's rate, the monthly salary fund for each group of classes, established on the basis of the tariff list, is divided by the number of pedagogical rates corresponding to these groups of classes.
The wage fund for educational support and administrative personnel is determined on the basis of the staffing table and established official salaries. The number of staff units depends on the number of classes in the school and its individual characteristics. Additional positions are being added to the staffing table for institutions that implement advanced educational programs (gymnasium, lyceums), as well as for extended-day schools. In the pre-reform period, model staffs were approved by the Ministry of Education for all types of institutions. At present, model states have been abolished, but they still serve as the basis for the allocation of funds for labor compensation. After agreeing with the founder of the amount of financing for wages, the institution independently determines the structure of management of activities, staffing, distribution of job responsibilities.
Labor costs are planned separately for pedagogical, administrative and economic and educational support personnel. This fund is called tariff. In addition, an over-tariff wage fund is envisaged for the establishment of additional types of work (checking notebooks, class management, etc.) and premiums for high quality work. When calculating the above-tariff wage fund, the following method is applied: the tariff fund is taken as 75%, the above-tariff fund for schools should be no more than 25%. Therefore, in order to calculate its volume, it is necessary to divide the tariff fund by 75 and multiply by 25. The legalized norm of the above-tariff fund is different for each type of institution. For example, for institutions of additional education it is 10%, for preschool institutions - 12%, for schools - 25%.
The next economic item of expenditure for any institution of the budgetary sphere is accruals on the wage fund. The amount of appropriations is determined by multiplying the general wage fund by the standard established by the government of the Russian Federation. At present, it accounts for 35.8% of the total wages fund.
When determining the necessary funds for the purchase of supplies and consumables, first of all, the cost of meals for schoolchildren is calculated. The amount of appropriations depends on the total number of students, the average number of days of school attendance per year for one child, the established daily nutritional norm. In addition, meals are separately determined for students attending after school hours. The current estimated consumption rate for free breakfasts for all students is 1.5% of the minimum wage. For extended day groups (GPA), free meals are provided for 10% of the contingent and preferential (half of the cost of meals) - 15% of the contingent of students.
The methodology for calculating costs for other items of expenditure is the same for all types of educational institutions. A significant place in the cost of maintaining institutions is occupied by utility bills for heating, lighting, water supply, etc. The estimated amount of funds depends on the volume and area of the premises, the conditions for providing heat and energy resources. In city institutions, as a rule, public services of institutions are carried out under contracts with specialized organizations. For institutions located in rural areas and having their own stove or steam heating, the calculation is more complicated. Costs are calculated according to fuel consumption rates, current fuel prices and the duration of the heating season are taken into account. As a rule, the estimated amount of funds for other and utility costs is determined based on the actual expense for a number of previous years. In recent years, due to the underfunding of utility costs, educational institutions have accounts payable service providers. These amounts should also be taken into account when planning expenses for the next financial year.
Expenses for the purchase of soft equipment are planned only for rural schools, which have boarding schools for students attending schools located at a considerable distance from their place of permanent residence. These costs are more typical for preschool and residential institutions. The planned amounts are carried out depending on the availability of bedding, clothing and shoes, the need for them, the price of products. The costs of equipping institutions with educational, economic and technological equipment and inventory are planned in a similar way.
The amount of required budgetary financing calculated by the institution is drawn up with an estimate of income and expenses. The estimate indicates the name and address of the institution, the corresponding codes of the budget classification, a set of approved expenses for each economic item with a quarterly distribution is provided.
Similarly to schools, expenditures are planned for primary, secondary and higher vocational education. Institutions of primary vocational education are aimed at training skilled workers (workers and employees) in all areas of socially useful activity. The main task of institutions of this type is to create necessary conditions for a citizen to obtain a specific profession (specialization) of an appropriate qualification level with the possibility of raising the general educational level of students who do not have secondary (complete) education, as well as accelerating the acquisition of labor skills to perform a certain job. Types of institutions of primary vocational education: vocational school; professional Lyceum; training center (point); training and production center; technical school; evening (shift) vocational school. Professional training of citizens can also be carried out in interschool educational complexes; in educational departments of organizations with appropriate licenses; in the order of individual training from specialists; in private educational institutions.
The training of qualified specialists with secondary vocational education is carried out by educational institutions of secondary vocational education (secondary specialized educational institutions). These include: technical schools (colleges, schools), colleges, technical schools-enterprises. A distinctive feature of the college is that it provides an increased level (in comparison with the technical school) of the qualifications of students. In the technical school-enterprise, not only educational, but also professional activities are carried out in accordance with the profile of training students.
Institutions of higher professional education are designed to meet the needs of the individual in acquiring higher education and qualifications in the chosen field. professional activity... This type of institution is subdivided into the following types: university - a higher educational institution whose activities are aimed at the development of education, science and culture by conducting fundamental research and training at all levels of higher, postgraduate additional education in a wide range of natural sciences, humanities and other areas of science, technology and culture; academy; institute. The Academy, unlike the university, trains highly qualified specialists and retrains leading specialists in a certain industry (mainly one of the fields of science, technology, culture). An institute is an independent higher educational institution or structural unit of a university (academy) that implements professional educational programs in a number of areas of science, technology and culture.
Over the past 10 years, the number of students in primary vocational education institutions has decreased by 20%, while the number of university students has increased by almost one and a half times. The growth of indicators on the highest scale is associated with the development of a non-state network of institutions and the expansion of admission to state universities on the basis of full reimbursement of training costs.
One of important indicators the number of students per teacher is used to calculate the cost of vocational education.
When determining the costs of maintaining vocational education institutions, the normative method of calculating costs is used more broadly than for the preschool and school network. However, when calculating, not real standards of financial costs are used, but standards of minimum budgetary provision.
They are established by dividing a predetermined amount of budgetary resources by the contingent of students at the expense of budgetary funds. A distinctive feature of the structure of spending on vocational education in comparison with the cost of general education is the allocation of funds to provide students with scholarships. In accordance with the legislation, institutions of secondary and higher professional education independently form the amount of the scholarship fund and the procedure for its use. Scholarships are generally categorized into academic and social.
The reform of education and the introduction of new principles of its financing in to a greater extent relate to higher and secondary vocational education. At present, it is planned to conduct an experiment to work out the financial support of the education system on the basis of financial registered financial obligations (SIFO). With the help of the GIFO system, it is planned to equalize educational institutions of any form of ownership in the rights to receive budgetary funding. It is believed that new system financing will ensure access of applicants to the highest quality and most diverse educational services and increase its profitability. If government financial regulations were to cover the real costs of standardized training, such a model would increase the total resources devoted to training.
The introduction of the GIFO is a significant step towards the regulation of funds allocated for professional support. However, in modern conditions it is difficult to provide a real choice of the place of study, since the nominal value of this security will be significantly lower than the real costs of training one student. The new method of financing presupposes the abandonment of the system of item-by-item planning of expenditures for the maintenance of universities. The cost of the GIFO will be differentiated depending on the category of the certificate issued to school graduates based on the results of certification. The program documents state that the specified system of standards will be reflected in the federal budget. At the same time, the volume of budget expenditures provided for the purposes of higher and secondary vocational education will remain unchanged.
Consideration of individual elements of expenditures for three types of educational institutions shows the multifaceted problems of the industry, a significant number of which are associated with inconsistencies legal support and actual practice of disbursing funds. Regardless of the methods used in planning, a strict budget policy predetermines the need to take into account, when forming budgets, not only the need, expediency, relevance of expenses, but also the financial capabilities of the state to implement them.
2.2. Comparative analysis of financing costs for
education in 2005.
The following is an analysis of the financing of education expenditures in 2005 and its comparison with the financing of education in 2004. The reason for the detailed comparative analysis served as a change in the budget classification due to the delineation of powers of budgets of different levels. At the same time, they were going to exclude a number of items and types of expenses from the sphere of budgetary regulation, namely: scholarships for students, graduate students and doctoral students, salaries of employees of budgetary institutions, in the education and science system, and food costs.
Expenditures on education from the federal budget in 2005 amounted to 154,456.6 million rubles. According to the consolidated budget, these expenses amounted to 762.1 billion rubles (in 2004 - 531.2 billion rubles). The share of education expenditures in total federal budget expenditures was 5.1% against 5.9% in 2004. The decline in this indicator is rooted in the transfer of funding for most of the institutions of primary and secondary vocational education (in the amount of 24.8 billion rubles) to the regions. The draft budget-2005 increase in salaries to employees of federal budgetary institutions from January 1 by 1.2 times. 19.8 billion rubles were allocated for the implementation of these projects.
The 2005 budget for the education sector (consolidated expenditures of both regional and federal budgets) was very different from what it was in 2004. According to the calculations of the Ministry of Finance and the government, the total expenditures on education increased to 40%. That is, from 531 billion to 762 billion rubles. If we take only the federal budget, then there are two values that can also be compared: total budget expenditures and expenditures on education. Thus, total expenditures in the federal budget increased by 14.6% compared to expenditures in 2004, and calculations showed that expenditures on education from the federal budget were increased by 20%. Comparing these two values, it can be seen that the growth in spending on education has outstripped the growth in spending in all sectors as a whole.
It can be seen from the internal structure of the budget that, in a number of areas, the growth in funding has significantly exceeded the average growth in the industry and the federal budget in general. As a positive feature, it can be noted that since September 1, 2004, the scholarship fund, designed to support students, has been increased almost fivefold (from 5% to 25%), and the same amount was included in the 2005 budget.
2.3. Education spending in 2006.
The corresponding expenses were formed in the amount of 201408.9 million rubles with an increase against 2005, including 98853.5 million rubles for the remuneration of those working in the education system (Appendix 1).
Expenditures on national projects in the field of education in the amount of 4.9 billion rubles under the section “Interbudgetary transfers”. In January 2006, expenditures on the "Education" section were additionally increased due to the redistribution of some budget revenues in 2005.
In 2006, the amount of scholarships for pupils and students of educational institutions of primary and secondary vocational education was increased from 140 to 210 rubles, and scholarships for graduate students and doctoral students of state educational institutions of higher vocational education and scientific organizations - up to 1,500 rubles and 3,000 rubles, respectively. Also, the scholarships of the government of the Russian Federation for graduate students have been increased to 3,000 rubles, for students of higher educational institutions - up to 1,200 rubles, for students of secondary specialized educational institutions - up to 700 rubles. In addition, 19 million rubles a year were required from the federal budget to pay these special scholarships. From the federal budget, it took 14.2 million rubles to pay the scholarships of the President of the Russian Federation, to increase the corresponding scholarships for students - up to 1600 rubles, for graduate students - up to 3000 rubles.
To ensure the activities of educational institutions that provide educational services in the field of national defense, national security and law enforcement activities, 43,263.8 million rubles are provided (an increase against 2005 - by 6311.9 million rubles, or 17.1%), including for the remuneration of employees, taking into account indexation monetary allowance military personnel, persons of equal status and civil servants - 32,174.9 million rubles (including accruals)).
As part of education expenditures, appropriations for the maintenance of employees of the central offices of individual federal executive bodies in the field of education were taken into account in the amount of 539 million rubles, which is 23.6% more than in 2005.
These costs are determined taking into account the additional appropriations required to finance the projected increase in the number of employees. central office Federal agency on education, in connection with the transfer of 650 educational institutions from the federal executive authorities.
Indexation (increase) of wages of employees of federal state institutions in 2006 will be carried out within the framework of solving the problem set in the Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation for 2005 (Appendix 2).
On the whole, the wages fund for employees of federal state institutions paid under the UTS increased in comparison with 2005 by 43.3 billion rubles and amounted to 242.1 billion rubles. In 2006, an additional 29.1 billion rubles were required to increase the remuneration of federal state institutions, excluding the addition of conditions comparable to 2005. The level of real wages in 2006 increases by 11.1%, which makes it possible to double over 2005-2007. wages in nominal terms. In real terms, wages for the specified period increased by 1.52 times.
Chapter 3. Problems of budgetary financing of education.
3.1. The main problems of budget financing
education.
1. Characteristic feature state of the art budgetary financing of education is the lack of allocated funds for the normal functioning of budgetary 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. Funding priorities for specific items of expenditure are determined as follows:
Salary;
Scholarship;
Transfers;
Payment utilities;
Other types of expenses.
Such an assessment of the significance of costs is due to the fact that the current legislation has established a fairly large area of responsibility of the state for ensuring a certain level of funding for education:
Allocation for the needs of education development at least 10% of the national income, including for higher professional education - at least 3% of the expenditure side of the federal budget;
Establishing the level of remuneration for educators depending on the level of remuneration in industry;
The introduction of social benefits, allowances for educators.
Fulfillment of all the 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 impracticable.
2. The current procedure for budgetary financing established by the RF BC is characterized by 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 the use of budgetary funds, leads to significant transaction costs.
3. The regulatory and methodological base of budgetary financing of education is mainly based on documents and materials developed for the conditions of a planned and 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.
4.In legislative framework, which determines the procedure for budgetary financing of education, there is no mechanism that allows solving emerging private financing issues from a unified position, guided by the only criterion - the goals to achieve which budget funds are allocated. This situation is due to the currently accepted interpretation of the definition of the targeted nature of the use of budgetary funds, which is not related either to the educational process or its results, but is based solely on the observance of the established estimated assignments within the framework of the economic budget classification.
5. Opportunities for resource maneuvering are limited due to the need for strict adherence to established budgetary procedures.
All this suggests 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 ensuring the activities of the education sector.
3.2. Specific problems of budget financing in the framework of
major problems.
1. Currently, there is practically no modern regulatory and methodological framework for budget planning and financing:
The law on minimum social standards has not been adopted;
The standards of state expenditures for the provision of state educational services have not been developed;
There is no uniform methodological basis for calculating the minimum budgetary provision;
The necessary methodological materials for calculating and justifying the need for budget financing have not been developed;
There are no uniform and departmental methods for the distribution of financial resources among budget recipients across Russia.
At the same time, the state, despite the approved law - the Budget Code of the Russian Federation, decides in every this moment time (financial year), which mechanism of budgetary financing to apply in the current year.
2. The organization of the budget process is based on the time frames established by the Budget Code of the Russian Federation for the preparation, coordination, approval, and submission of documents that do not take into account the following objective factors:
Educational institutions are located throughout Russia, while not all of them have access to modern means of communication and communication (fax, Email, Internet); the postal service does not provide for the receipt and provision of the necessary information in deadlines... In this regard, situations often arise when documents dated from the past period are received for execution;
The main manager of budgetary funds not only communicates notifications about budgetary obligations, but also forms and approves them, which makes it very problematic to receive notifications on the ground in a timely manner;
The main manager of budgetary funds (the ministry in Moscow) approves the estimates of income and expenses of the subordinate budgetary institutions. Within one working day from the moment of approval, their estimates must be submitted to the Treasury, which is unrealistic, given the territory of Russia;
The financing of wage accruals (UST) is an additional "loop" in the movement of budgetary funds: in essence, money flows from the budget through budgetary institutions back to the budget. The only advantage of such a process is that, when using a regressive scale, a part of the UST can be directed to other types of expenditures and thereby, as it were, supplement the institution's own budget by items not provided for in the estimate of revenues and expenditures.
3. The current mechanism for using extrabudgetary funds:
Off-budget revenues to an educational institution come unevenly throughout the year, which complicates not only their annual planning, but also the planning of their expenses. Funds received at the end reporting period(quarter) may remain in the account and will be treated as profit (and therefore taxed). At the same time, expenses on these funds can be made only in the next quarter. This reduces the efficiency of the use of funds, highlighting not the rationalization of costs and cost savings, but the speed of their spending, often at the expense of efficiency and effectiveness;
The need to spend incoming revenues immediately after receiving them does not allow accumulating funds for solving problems, for example, repairs;
Additional payments from extrabudgetary funds to employees enrolled at budget rates can only be paid out of profit, otherwise, in accordance with Tax Code RF institution will be charged with misuse of now extrabudgetary funds. There is only one way out: to draw up labor contracts with employees and indicate in them the amount of work of the employee in the extra-budgetary sphere of the institution. In this case, it is considered that the employment relationship has been formalized, and the concept of misuse will not be applied.
4. The Budget Code, providing for the rules for accounting for the balances of budget funds on the personal accounts of budget recipients and their withdrawal without returning to the income of the corresponding budget level, does not take into account the real state of affairs:
Budget funds cannot always be used before the end of the financial year due to non-fulfillment of contracts by contractors and performers. In this case, the budgetary funds provided for the payment of contracts should be retained by the budgetary institution;
Utility service providers issue invoices for payment based on the total for the past period, while funds for payment are planned for the current period, which creates problems with payment for services provided in December;
The system for paying transfers does not provide for their receipt by the population at a specific point in time, which creates a prerequisite for the accumulation of unreceived money on the accounts of budget recipients. The withdrawal of these funds as unused is unacceptable. A similar situation arises with funds for wages, actually accrued, but not received for objective reasons by employees (depositors), and with a unified social tax.
3.3. Proposals for solving problems of the budget
financing.
1. It is necessary to streamline the budgetary legislation, in particular to amend 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 budgetary funds, and the requirement established by law for the transition to funding standards should provide for objectively developed 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 administrators of budgetary funds making up the draft budget;
Revision of the deadline for bringing notifications of budgetary appropriations to budgetary institutions and increasing it to 30 days from the date of approval of the consolidated budgetary expenditure schedule, regardless of the budget level;
Bringing notifications about budget allocations, volumes of income and expenses and limits of budgetary obligations in one line;
Granting the right to budget recipients to spend budget funds within the total amount of financing, independently determining their distribution by item economic classification... At the same time, financing should also be carried out in one line, and not article by article, as is done now;
Adjustment of the list of budget expenditures on the basis of actually incurred expenditures in accordance with the budget classification codes provided in the accounting report for a specific reporting period;
Transfer of the approved estimate of income and expenses within one day from the date of its receipt by a budgetary institution or from the date of its approval by the head of the organization (if such a right is granted to him);
Compensation, by decision of the judicial authorities, of moral and material damage to a budgetary institution by the Treasury in an amount exceeding the amount of underfunding that caused the specified damage;
Saving for a budgetary institution the balance of funds reasonably formed as of December 31 of the current year on the account of a budgetary institution; empowering the head of a budgetary institution with the right to establish the procedure, timing and purpose of spending this balance, including drawing up a separate estimate for the spending of these funds by the institution.
2. When determining the amount of budgetary financing of education for the next financial year, it is necessary to be guided by the following principles:
The total amount of budgetary 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, providing for the outstripping growth of budgetary allocations in this area of activity;
As priority articles of the economic classification, for which an increase in reasonable calculations should be envisaged, it is necessary to single out wages, transfers, expenses for the provision of the educational process, the acquisition of libraries, the conduct of educational and production practices, the conduct of educational and scientific student seminars and conferences, the provision of educational materials and manuals, etc., the acquisition of educational and scientific and educational and production equipment, major and, especially, current repairs. It is also necessary to provide for an increase in utility bills. In this case, funding should be allocated in one line.
3. It is advisable to change the approaches to budget financing of capital repairs and the acquisition of equipment for educational institutions by transferring these costs from section 14 "Education" of the functional classification to the federal targeted investment program or formed as part of the budget budget fund development of education. This will allow:
Ensure the concentration of financial resources in really important areas that require significant investments;
Increase the validity of the work carried out, the procurement carried out, etc. due to the use of proven implementation procedures investment projects and using the experience of specialists in this field;
Provide rules for complementarity of budgetary and extrabudgetary resources when solving common investment objectives without causing financial damage to the institution.
4. It is necessary to abandon the practice of centralized planning of structural and organizational changes in the field of education, focusing 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 place of actual location of students, and not their place of residence.
6. It is advisable to cancel the regression of a single social tax for educational institutions, setting instead a reduced rate of this tax.
7. It is necessary to envisage the possibility of canceling the financing of charges for labor remuneration (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 revenues of a budgetary institution, including from the implementation of relevant activities using state property transferred to it for operational management.
Conclusion.
This paper provides general characteristics of the education system, its concept and funding sources. Thus, at present, the "education system" is understood as a set of factors that ensure the implementation of its social functions: a network of educational institutions; educational standards; educational programs; resource support - personnel, scientific, methodological, material, financial; cooperation with other social sectors; control. The main problems of financing education are also listed and ways to solve them are proposed.
Bibliographic list
1. Civil Code of the Russian Federation: Part One of November 30, 1994 No. 51-FZ. Civil Code of the Russian Federation: Part Two of January 26, 1996 No. 14-FZ.
3. Federal Law of August 22, 1996 No. 125-FZ "On Higher and Postgraduate Professional Education".
4. Federal Law of August 11, 1995 No. 195-FZ "On charitable activities and charitable organizations."
6. Popova M.I. Budgetary policy in the management system of the social sphere (for example, education).
7. Ignatov V.G. Social economy
8. ECO No. 11, 2004
9. IVF No. 11, 2005
Annex 1.
Expenses for the section "Education"
in 2005-2006, million rubles
Appendix 2.
Increase in tariff rates (salaries) of the UTS in 2006, rub.
In the Russian Federation, funds from budgets of different levels are becoming the leading source of financial support for education expenditures. The federal level is assigned the provision of funds for the following purposes: the maintenance of educational institutions of federal jurisdiction, the implementation of federal educational programs, for educational subventions within the limits of transfers to those in need financial support regions.
The consolidated budget of the Russian Federation consists of the federal budget and the consolidated budgets of the constituent entities of the Russian Federation.
Federal budget - is developed and approved in the form of federal laws.
The budget of the constituent entity of the Russian Federation and the set of budgets of municipalities located on its territory constitute the consolidated budget of the constituent entity of the Russian Federation.
Expenditures of the RF budget for education - financing of preschool, general education, primary, secondary and higher vocational education, retraining and advanced training and other expenses in the field of education.
The source of funding for municipal educational institutions is also subventions allocated from the municipal budget. Educational institutions can attract additional funds by providing paid services, voluntary donations and earmarked contributions. Regardless of the additional funds attracted, the budgetary funding of the educational institution does not decrease.
Educational institutions have the right to attract financial resources, including foreign currency, by providing paid additional educational and other services provided for by the charter, as well as voluntary donations and targeted contributions from legal entities and individuals. Attraction of additional funds by an educational institution does not entail a decrease in the standards and the absolute size of its funding from the budget system.
The attraction of non-budgetary funding sources to the educational sector is regulated by a series of legislative acts, among which, in addition to the Federal Law "On Education," one can single out the Federal Laws "On Public Associations and Public Organizations", "On Charitable Activities and Charitable Organizations", "On Non-Profit Organizations" and a number of others.
The educational services market is designed to satisfy not only the state order, provided by budgetary allocations, but also the social order of various groups of the population and enterprises. The desire to transform the education system in their own interests prompts them to open alternative non-state educational institutions and provide financial training to public institutions. In turn, government agencies can independently choose educational programs, offer a wide range of educational services to the population on a paid basis. Thus, the attraction of additional sources for the purpose of education is carried out by:
entrepreneurial activity of the educational institution itself;
interaction with legal entities and individuals capable of carrying out charitable activities in favor of an educational institution, or acting as sponsors.
In accordance with the Federal Law "On Education", only those educational services that are not provided for by the main ones can be paid for. this institution programs funded from the budget.
A stable and long-term non-budgetary source of financing is income from the rental of vacant premises.
It is impossible to foresee the amount of charitable funds in advance, it is impossible to predict. It depends on the efforts of all participants in the educational process. A distinctive feature of this source is that the benefactor, not the beneficiary, determines the procedure for the use of funds, while income from an independent commercial activities institutions use at their own discretion.
An additional source of funding includes funds from international organizations transferred to educational institutions both on a gratuitous basis (in the form of charity) and for the implementation of international cooperation programs.
An analysis of the funds allocated from the budget shows that there have been positive shifts in the financing of the education system. At the same time, it is obvious that in the coming years, budgetary funds will not be enough to solve the financial and material and technical problems that have accumulated over the years. different types and types of educational institutions.
The main document that determines the total volume, target direction and quarterly distribution of funds allocated for the maintenance of an institution of additional education is an estimate of income and expenses.
The preparation of the estimate is preceded by justified calculations by the types of costs of the estimate. In the estimate of income and expenses of the institution of additional education, along with the calculations, general information about the educational institution, its educational and material base. This information is the basis for planning costs according to the estimate. According to the Federal Law "On Education", each educational institution independently carries out financial and economic activities, has an independent current account in banking and other credit institutions. On the basis of the RF BC, vocational education institutions financed from the budget are called recipients of budget funds, and their founders, as part of management bodies, are called the main managers of budget funds.
The procedure for financing additional education institutions is regulated by the RF BC, which provides for the preservation of the methodology for the item-by-item allocation of funds to the budget recipient on the basis of economic items by type of cost. Their calculation is carried out according to private standards. For example, the size of the salary rates for teachers, employees of the administrative apparatus, the contingent of students, etc. Budget expenditures on economic items are detailed in order to strengthen the control of financing and administrative bodies over the observance of their intended use.
The leading indicator for determining the volume of expenses according to the estimate is the number of students in the institution of additional education. Some types of expenses of additional education institutions (typical staffs of professional institutions) are determined on the basis of the average annual student population, which is calculated based on the availability of students at the beginning of the planning period, changes in the student population during the year in connection with the admission and release of students, the duration of study, as well as their dropout before graduation.
The costs of financing additional education are allocated from the budget within the limits of budgetary obligations through the personal accounts of educational budgetary institutions. The latter are opened in the bodies of the Federal Treasury of the Ministry of Finance of the Russian Federation. The approval of the estimate of income and expenses is carried out by the main manager of budgetary funds in accordance with the procedure established by the current legislation.
The estimate of income and expenses reflects all the income of the educational institution, received both from the budget and state extra-budgetary funds, and from conducting entrepreneurial activities.
A municipal institution is an organization created by the owner - the municipal entity of the city - for the implementation of managerial, socio-cultural or other functions of a non-commercial nature, financed by this owner in whole or in part and not having profit as the main goal of its activities. A municipal educational institution of additional education is a budgetary one - it is an organization created by state authorities of the Russian Federation, constituent entities of the Russian Federation, as well as local governments for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature and financed from the corresponding budget or budget of the state extra-budgetary fund based on estimates of income and expenses. This means that, for example, a municipal school can only be funded from the municipal budget. At the same time, the budget of a constituent entity of the federation can allocate funds for the educational process in this school only by transferring them to the appropriate municipal budget, and without guaranteeing their direction to school. The source of funding for municipal educational institutions is also subventions allocated from the municipal budget. Educational institutions can attract additional funds through the provision of paid services, voluntary donations and targeted contributions. Regardless of the additional funds attracted, the budgetary funding of the educational institution does not decrease.
The problem of stable and reasonable financing of educational institutions today is one of the most acute problems of the functioning of the education system. As emphasized in the Russian laws on education, the basis of state guarantees for citizens of the country to receive a complete general and vocational education within the limits of state educational standards is state and municipal funding of education.
The education sector is characterized by a kind of financial mechanism. It means a set of conditions, forms and methods for the creation, distribution and use of financial resources by institutions and educational authorities in order to ensure a favorable situation for the development of the education system. The specificity of this mechanism is associated with the peculiarities of the formation and use of funds in the educational sphere, in each of its links and in various educational institutions. Unlike commercial enterprises and organizations, educational institutions, as a rule, are budgetary organizations.
Budgetary funds for education in our country have never been among the priorities and were formed according to the principle: what remains will get. However, until the early 1990s, funding for educational institutions and the country's education system as a whole was relatively stable.
The formation of the financial base of education was usually carried out from two sources: from the state budget, as well as from state enterprises, collective farms and other organizations. In recent years, a third source of financial resources has appeared and began to occupy a prominent place: own funds received by educational institutions from various kinds of paid educational and entrepreneurial activities.
And yet the main source of funding for education has been and remains the state budget. Its share in different years accounted for 70-75% of all financial resources of the education sector. At the same time, over the 90s, there was a decrease in state financial resources for the education system, and their structure changed: this is how the share of expenditures from the federal budget decreased and the share of expenditures from the local budgets increased. After 2000, the share of federal funding was about 20%, the same amount - from the budgets of the subjects of the Federation and 60% - from local budgets.
The subjects of the federation, in addition to primary vocational education, finance regional secondary and higher vocational educational institutions, as well as boarding schools from their budget. Funds are allocated from local budgets for the maintenance of municipal preschool educational institutions, general education schools and extracurricular additional education.
The modern financial mechanism in the education sector is characterized by a combination of budget financing of educational institutions with the development of paid educational services and other sources of self-financing. In this case, a simple substitution is considered unacceptable free services paid, and the emphasis is on their rational combination.
The funds received by the educational institution from all sources are the fund of financial resources or the income of that institution.
Educational institutions funded by the budget have unified system expenses. First group these costs, combining operating costs, is the most representative. First of all, it includes the wage fund, which includes wages and salaries, taking into account mandatory contributions for social and health insurance, the State Employment Fund and Pension Fund.Second group- This is the cost of maintaining an institution, called the material support fund. The wage fund and the material security fund constitute current expenses, or working capital educational institutions.
The expenses for the maintenance of institutions themselves are divided into economic expenses, including educational expenses; social expenses: scholarships, food, purchase of clothing, footwear, soft equipment, material support for orphans; expenses for strengthening the material base of an educational institution, i.e. purchase of equipment, overhaul and maintenance.
About 44-45% of all expenses go to salaries, 15% to economic needs, 10% to maintain and develop the material base, and 30% are social spending... The structure of the listed types of costs differs markedly depending on the types and forms of educational institutions.
For the effective functioning of the education system, stable financial support is required. The federal program for the development of education, approved by the Federal Law of April 10, 2000, provides for two main directions for solving the financial problems of education: increasing budget funding and attracting additional sources.
The activities of an educational institution are financed by its founder in accordance with an agreement concluded between them. This agreement can provide for self-financing of the institution, both full and partial. Funding for educational institutions should be based on state (including departmental) and local regulations, determined per student or pupil for each type, type and category of educational institution. The exception is small rural and educational institutions equated to them, the funding standard of which should take into account costs that do not depend on the number of students. Thus, the standards for financing educational institutions are divided into three types: federal, regional and local. Federal standards must be established annually by a federal law adopted simultaneously with the federal law on the federal budget for the next year. They are the minimum allowed. Regional and local regulations should take into account the specifics of educational institutions. They should be determined in such a way that funding is sufficient to cover the average operating costs in a given territory associated with the organization of the educational process, the operation of buildings and structures and standard equipment. The standards of financial costs per unit of provided state or municipal services should be taken into account when forming budgets of all levels (Article 177 of the Budget Code of the Russian Federation). These standards are relevant not only for state and municipal institutions. They represent a certain minimum funding. The funding standards for non-state institutions cannot be lower than the funding standards for similar state and municipal institutions in a given territory.
Unfortunately, federal standards for financing education have not yet been approved. At the federal level, only the share of education spending in total national income has been established. According to Art. 40 of the Law on Education, it must be at least 10% of the national income. In addition, the protection of the corresponding articles of the federal budget is envisaged. The share of spending on higher education cannot be less than 3% of the expenditure side of the federal budget. At the expense of the federal budget, education in universities of at least 170 students for every 10 thousand people living in the Russian Federation should be financed.
There are two options for determining the state standards for financing education. In the first case, they are defined as the costs of the state for the provision of a certain recruiting educationalservices per capita... Then it is necessary to determine the list of such services, their quantitative and qualitative characteristics, that is, in essence, the standardization of educational services should be carried out. In the second case, funding standards are defined as the cost of content of the existing network educational institutions. In this case, the costs of separate items of expenditure should be taken into account (expenses for wages, for the purchase of materials, equipment, for payment of utilities, etc.). Practice shows that in the framework of experiments to improve budgetary financing of higher education (in particular, through state registered financial obligations), a principle is applied that is more consistent with the first approach, namely: budgetary funds "follow" the citizen, and not the institution.
State and (or) municipal funding represents the basis of state guarantees for Russian citizens to receive education within the limits of state educational standards. For state and municipal educational institutions, the main sources of funding are the budgets of the corresponding levels. The named educational institutions are located on budgetary financing, which is a non-refundable and uncompensated vacation of funds based on general principles of financing 68. State and municipal educational institutions are budgetary.
State-financed organization, in accordance with Art. 161 of the Budget Code of the Russian Federation, is an organization created by public authorities of the Russian Federation, public authorities of its constituent entities or local authorities for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature, the activities of which are financed from the relevant budget on the basis of estimates of income and expenses.
V estimate of income and expenses all revenues of a budgetary institution, received both from the budget and state extra-budgetary funds, and from entrepreneurial activities, should be reflected, including income from the provision of paid services, other income received from the use of state or municipal property assigned to a budgetary institution on the basis of operational management, and other activities.
A budgetary institution uses budget funds in accordance with the approved estimate of income and expenses. The Federal Treasury of the Russian Federation or another body executing the budget, together with the main administrators of budgetary funds, determines the rights of a budgetary institution to redistribute expenditures by item and type of expenditure when executing the estimate. It should be emphasized that a budgetary institution, when executing the estimate, independently spends funds received from extrabudgetary sources. Budget funds are spent exclusively on goals defined by Art. 70 BC RF. These include expenses for wages, travel and other compensation payments to employees, transfer of insurance contributions to state extra-budgetary funds; transfers to the population, paid in accordance with the law (for example, scholarships, compensation payments, benefits), as well as for payment for goods, works and services under the concluded state or municipal contracts or without them. The spending of budgetary funds by budgetary institutions for other purposes is not allowed.
Budgetary institutions subordinate to federal executive bodies use budget funds exclusively through personal accounts maintained by the Federal Treasury. Budgetary institutions entitled to receive budgetary funds in accordance with the budget schedule for the corresponding year are recipients of budget funds, and in this capacity are endowed with appropriate rights and responsibilities. So, they have the right to timely receive and use budget funds in accordance with the amount approved by the budget list, taking into account the reduction and indexation; on timely delivery of notifications about budget allocations and limits of budgetary obligations, as well as compensation in the amount of underfunding. Recipients of budget funds are required to submit budget applications or other documents confirming the right to receive budget funds in a timely manner; effectively use budget funds in accordance with their intended purpose. They must return the budgetary funds provided on a refundable basis in a timely manner and in full and pay for their use. An important duty of budgetary institutions is the timely submission of reports and other information on the use of budgetary funds.
Having received a notification of budgetary allocations, a budgetary institution, a budgetary institution, within ten days, draw up an estimate of income and expenses in the prescribed form, which is submitted for approval by a higher manager of budgetary funds, after which it is transferred to the body executing the budget. In the event of a delay in financing from the budget for more than two months or when financing no more than 75 percent of the volume of budget allocations established by the notification of budget allocations for the quarter, the institution has the right to independently determine the direction of cash expenditures from its accounts with the federal treasury within the limits brought by the superior budget manager. funds of budgetary commitments limits and financing volumes. If, within the regulatory period, the limit of budgetary obligations is not fully funded, except in cases of sequestration or blocking of expenditures, the recipient of budgetary funds is entitled to compensation in the amount of underfunding. Underfunding is understood as the difference between the limit of budgetary obligations brought to the recipient of budget funds in the notification and the amount of funds credited to the personal account of the recipient of budget funds or debited from the single budget account in favor of the institution. Compensation in the amount of underfunding is carried out only on the basis of a judicial act.
To the greatest extent, the problem of underfunding concerns municipal educational institutions. So, by the Decree of the President of the Russian Federation of December 28, 2001 "On urgent measures to improve the financing of municipal educational institutions of basic general education" subventions to municipalities for these purposes, primarily for the payment of salaries to teachers and other employees.
State and local budgets can be sources of funding non-state educational institutions that have received state accreditation. The solution to this issue is carried out in accordance with the regulations of the constituent entities of the Russian Federation. For example, the Regulation on the procedure for budgetary financing of non-state institutions of secondary (complete) general education with state accreditation was approved by the order of the Education Committee of the Administration of St. Petersburg dated November 5, 1997. The financing of such educational institutions is carried out from the city budget, provided for the maintenance of educational facilities, and at the expense of the budgetary funds of the territorial administrations of the administrative regions on the territory of which they are located or have legal address... Financing can be carried out by transferring funds to the settlement account of the institution or by providing goods or services in kind free of charge. The distribution of the financial burden between the specified budgets is envisaged. So, the city budget funds also finance the expenses of accredited educational institutions for the acquisition of educational literature (according to the approved list), for state-recognized forms of secondary (complete) general education for students and for their participation in city-wide events provided for by the work plan of the Committee on Education, as well as to improve the qualifications of teaching staff in educational institutions of the Committee on Education and certification of teaching staff, carried out at least once every five years.
The budgetary funds of the territorial administrations of the administrative regions finance the expenses of educational institutions for the salaries of teaching staff (taking into account regional supplements and allowances), including accruals for the indicated salary, compensation for the purchase of book publishing products. At the expense of these funds, meals are organized for preferential categories of students, compensation is provided for the purchase of clothing for students from large families, the participation of schoolchildren in regional events and the improvement of the qualifications of teaching staff in the intercourse period is ensured.
The provision of budgetary funding imposes a number of obligations on a non-state educational institution and entails a number of restrictions. Thus, the misuse of budgetary appropriations is prohibited, including their placement on deposit accounts of credit institutions and the purchase of securities to generate additional income. It is not allowed to charge fees for services that are financed from budgetary funds. Services that are not funded from the budget can be provided for a fee. Receipt of funds from extrabudgetary sources is not a basis for reducing the size of budgetary appropriations.
Financing is carried out through the educational bodies of the territorial administration of the administrative region. To open it, the institution must submit the relevant documents (copies of the registration certificate and constituent documents, licenses, certificates of state accreditation, draft cost estimates and financing agreements. Within a certain period, the territorial education authority considers the submitted documents and makes a decision on them. will be positive, the educational institution will be sent a signed copy of the agreement and the approved cost estimate. Otherwise, it will be informed in writing about the refusal to open financing and signing the agreement, indicating the reasons.
Funding can be opened only after the signing of the contract and approval of the cost estimate from January 1 of the year following the year of accreditation. In this case, the non-state educational institution shall be entrusted with all the obligations of the recipient of budgetary funds. In particular, it is obliged to submit a report on the use of budgetary funds in a timely manner, as well as accounting and statistical reporting established for educational institutions of this type.
Funding may be refused or funding may be terminated if the institution violates the terms of the agreement, submitted an incomplete package of documents, or they contain inaccurate information, as well as in cases of expiration of the license or certificate of accreditation.
The budgetary financing of accredited non-state educational institutions has not yet received significant distribution. The reason for this situation is an acute shortage of budgetary funds even to ensure the activities of state and municipal educational institutions. In this regard, today, new models of financing educational programs are being tested at the expense of budgets of different levels, which are designed to ensure the most efficient use of budget funds. For example, the decree of the Government of the Russian Federation of August 21, 2001 provides for the introduction of a competitive procedure for placing a state assignment for the training of specialists with higher professional education (admission targets) in universities that have accreditation for the period from 2003 to the transition to a system of personalized financing of vocational education. 69.
Conducting an experiment on the transition to financing individual institutions of higher professional education using government registered financial obligations provided by the decree of the Government of the Russian Federation of January 14, 2002 No. It will be carried out in conjunction with the experiment on the introduction of a unified state examination during 2002-2003. It is attended by universities subordinate to the Ministry of Education, located on the territory of the constituent entities of the Russian Federation, in which a unified state examination has been introduced. The participation of universities subordinated to other federal executive bodies, executive bodies of the constituent entities of the Federation and local self-government bodies that have state accreditation is possible only in agreement with the Ministry of Education, which approves the composition of universities participating in the experiment. The university participating in the experiment is obliged to enroll in the first year in all specialties for which training is carried out, all students only on the basis of financial obligations. The number of students whose education is carried out at the expense of funds distributed on the basis of financial obligations, without additional payment from students, must be at least 50 percent of the total number of students enrolled in the university, including at least 25 percent of the total number of students for each specialties.
State registered financial obligation(hereinafter - financial obligation) - a certificate of the results of the unified state exam passed by a citizen with a corresponding record certifying the category of financial obligation, which is the basis for providing the university with budgetary funds for training this citizen in it during the entire period of study in accordance with the state educational standard.
Financial obligations are received by persons who have passed the tests in the form of a single exam in all subjects necessary for admission to a university. These obligations are differentiated by categories, established depending on the results of the unified state examination in accordance with the Methodology for planning and financing federal budget expenditures for higher professional education on the basis of state registered financial obligations for the higher educational institutions participating in the experiment, which was approved by order of the Ministry of Education and the Ministry of Finance of the Russian Federation of April 29, 2002 70 The opportunity to study at universities participating in the experiment also exists for persons who did not pass the unified state exam (for example, graduates of previous years, graduates of educational institutions from the constituent entities of the Russian Federation who did not participate in the experiment on its introduction, graduates of educational institutions of primary and secondary vocational education and others) or passed exams in non-core specialties or disciplines for a given university. In these cases, the state examination commissions, which receive the unified state exam, organize tests in the form and according to the materials of the unified state exam.
For the period of the experiment, five categories of financial liabilities... The first (highest) category is provided for persons who have passed the specified exam with results over 80 to 100 points inclusive. The second category corresponds to the given amount of points in the range over 68 to 80 inclusive, the third - from 52 to 68, the fourth - from 43 to 52 and the fifth - from 35 to 43. For persons who have presented obligations of the highest category, training is free and fully funded federal budget account. The calculation of the average annual amount of financial obligations per student per year and the determination of the estimated amount of financial obligations of each category are carried out based on the average annual amount of obligations, the amount of federal budget funds allocated on the basis of such obligations, as well as the estimated contingent of students on a budgetary basis for all forms of education. The amount of financial obligations of each category for the next financial year is determined by the Ministry of Education. If a citizen is not included in the number of persons studying only at the expense of budgetary funds, and the cost of training exceeds the amount of financial security of the financial obligation issued to him, he concludes an agreement with the university for training and introduces the difference between the cost of training and the amount of financial security of the financial obligation. Determines and announces the cost of training for each specialty, area of training and form of training no later than 3 months before the start of accepting documents.
Upon admission, a citizen submits a financial commitment to the university. The university, within a week from the date of the issuance of the enrollment order, informs the main manager of budgetary funds about the number of students accepted for training on the basis of financial obligations, which, taking this into account, realizes the redistribution of budgetary allocations between universities.
A student who studies at a university on the basis of a financial obligation is guaranteed the rights provided for by law (the right to academic leave, transfer from one university to another, transfer from one specialty or form of study to another, etc.). Thus, a student can exercise the right to academic leave on a general basis, but with some procedural features. In the certificate of the results of the unified state examination, in which an entry is made on the category of financial obligations, an entry is made on the granting of such leave with reference to the corresponding order of the university. After the end of the vacation, the student continues his studies with the preservation of the previous conditions. The student has the right to continue his studies at another university. At the same time, the university from which he is transferred makes an entry in the certificate about the number of academic months or weeks of study, indicating the date and number of the expulsion order in connection with the transfer to another university, certified by the signature of the rector and the seal of the university. The receiving institution issues an order on the enrollment of a student on the basis of a financial commitment to the ambassador of receiving the original certificate and academic transcript and reports this to the Ministry of Education. If a student is transferred from a university participating in the experiment to a university that does not participate in it, he is dropped from the number of participants in the experiment. In the opposite situation, he studies at the receiving institution under the conditions established for students with financial obligations of the third category. If both universities participate in the experiment and the cost of education at the receiving institution is higher, then the student is accepted on the basis of compensation for the difference between the cost of education and the amount of financial security of the obligation. In a similar manner, a student is transferred within a university from one educational program to another (including with a change in the form of study), as well as a transfer from one form of study to another. At the same time, students who have financial obligations of the first category and persons who have benefits when entering a university (Article 16 of the Law on Education) are exempted from compensation for this difference in the last two cases. A student studying on the basis of financial obligations has the right to interrupt his studies at his own request or for a good reason. He can also be expelled for violation of the internal order and failure to fulfill the duties assigned to him. Upon expulsion, the university makes the above mark in the certificate and issues it to the student, which is certified by his signature. When reinstating, the student must re-submit the certificate to the university, which he notifies the Ministry of Education within three days.
At the end of the experiment, students admitted to universities on the basis of financial obligations are guaranteed education while maintaining the conditions specified during enrollment, i.e., a student of a state university, admitted on a free basis, completes his studies free of charge, and partially pays for tuition in accordance with the contract between him and the university completes his studies on the same conditions as during the period of the experiment.
In the context of the budget financing crisis, various models have been developed for attracting additional resources to the education system. Mostly they affect the field of vocational education. One of them is educational insurance. By the order of the Ministry of General and Vocational Education of the Russian Federation of July 15, 1998, the program “Educational Insurance” proposed by a group of rectors of universities and some insurance companies was approved. Its purpose is to insure the costs of paying for educational services of higher education institutions. To implement this model, it was proposed to create a non-profit organization Education Support Fund. Besides, Insurance companies have shown their interest in participating in the educational insurance program. The basis for its implementation should be two contracts concluded by the parents (other legal representatives) of a minor studying in a general education school. One of them is concluded with an insurance organization as a child's life insurance contract, including tuition fees at a university. The second - with the Foundation for the Support of Education on the provision of paid meta at the university. To do this, parents, no later than five years before the child enters a university (i.e., during the period of his studies in the sixth grade), must determine his future profession, and a year and a half before leaving school - a specific university. Insurance companies will accept payments for insurance, and then transfer about 80% of these funds to the Education Support Fund (thus covering the costs of insurance companies will be 20%). The fund also withholds a certain portion of these amounts for its administrative expenses. Therefore, in cases where the insured student does not withstand the entrance competition for a paid department or passes through a general competition for a budget place, only a certain share of the money paid in the form of an insurance premium is returned to the parents (policyholders). If the insured will study at a commercial place, then, according to economists, only 70% of all paid funds will reach the university. Moreover, they will be issued to universities by the Fund in the form of long-term loans, which will be repaid through the provision of paid educational places.
The proposed scheme is not flawless in terms of the effectiveness of interaction between all stakeholders. An extremely complex chain of relationships is created, in which the functions of the subjects are not always transparent and understandable. For example, the role of the insurance company is not entirely clear. Why is it proposed to conclude a life insurance contract and what does the risk of not enrolling in a university have to do with it? The Education Support Fund acts in this system as an intermediary between the insurance company and the university. It is also interesting how he, in principle, can guarantee the provision of a paid place in the university, if the applicant must pass the entrance tests and participate in the general competition. The opposite situation is also possible, when the number of those wishing to study at a given university will significantly exceed its capabilities. Then the rights of the insured applicant will be violated, since he will be offered study at another university, which may not meet his interests. In case of its refusal, the insured will be refunded the amount of insurance premiums, but, again, minus administrative costs.
Another important detail. It was proposed to entrust the functions of insurance agents to school teachers, who would have to receive appropriate agency fees. Of course, the level of remuneration of teachers is extremely low, but this does not mean that it is necessary to solve the problem of a satisfactory assessment of their work in such a dubious way. The inclusion of teachers in such a system of relations may mean that they will be interested in the formation among students from wealthy families of an underestimated understanding of their knowledge and capabilities, and to some extent, reduce incentives to study. This, in our opinion, is a violation of the principles of pedagogical ethics.
One of the areas of attracting additional financial resources to the vocational education system is educational loans... The law on education in art. 42 provides for the need to create a special lending system in the form of personal social educational loan, due to which social support of students studying in educational institutions of secondary and higher professional education. The regulation on personal social educational credit should have been developed and approved by the Government of the Russian Federation, but it has not yet been adopted. Therefore, the educational lending model is developing at an insufficient pace and in a narrower version than is provided by law. The essence of a personal educational loan boils down to the fact that financial means to pay for tuition are taken on credit from banks. Commercial banks work in the lending system exclusively with corporate clients. This means that a loan can be provided to a citizen indirectly, through the organization with which he has an employment relationship. Today only Sberbank of Russia offers a special program of educational loans. The loan is provided to applicants who have successfully passed exams, students over 14 years old, enrolled in an educational institution or their parents (other legal representatives). This loan is strictly targeted and is intended to pay for full-time education in secondary and higher educational institutions registered in the territory of the Russian Federation and carrying out activities for the training of specialists on a contractual basis. To obtain a loan, you must submit an application, present a passport or other identity document, and submit an agreement with an educational institution. In addition, it is necessary to submit a certificate from the place of work about income and the amount of deductions made or from the bodies of the Pension Fund about the amount of pension. Thus, the solvency of the borrower is confirmed. It should be emphasized that the size of the loan cannot exceed 70% of the cost of educational services, therefore, the credit line is opened only after the borrower has made a deposit on demand, a sum of money that is at least 30% of the cost of training. Therefore, if the cost of training is, for example, 4000 conventional units, then the maximum loan amount is 2800 (or approximately 87,542 rubles), and the average monthly income of the borrower must be at least 9.5 thousand rubles.
A surety or pledge is used as a guarantee of the borrower's fulfillment of the obligation to repay the loan. A citizen wishing to receive a loan must submit a guarantee of individuals with a permanent source of income. The number of guarantors depends on the loan amount (usually two to four people). The guarantor may be entity... You can apply for a loan and secured by property (real estate, securities, vehicle, etc.). The term of the loan agreement is determined depending on the period of study, but cannot exceed 11 years. During the period of study, you can only pay interest (at the rate of 22% per annum) for using the loan, and the bank provides a grace period to pay off the principal debt. As a rule, the principal amount is repaid after graduation in equal installments or according to a special payment schedule agreed by the parties to the agreement. In case of transfer of a student to a budgetary place or deduction from an educational institution, the "grace" period is terminated and a new term and schedule of loan repayment is established. Similar consequences occur if the bank is not provided with documents on the continuation of studies in a timely manner (such a certificate must be provided every semester) 71.
One of the main problems associated with the development of educational lending is the interest of banks in providing loans. One of the possible modifications of the educational lending system, assuming a more active role of the state, are state returnable subsidies for higher education, the experiment on the introduction of which will begin in January 2004. Under certain conditions, an agreement will be concluded with persons who are trained in certain specialties, providing for the repayment of the loan by the state, if after graduation they conclude labor contracts for work, for example, in rural areas, in state or municipal institutions of health care, education, etc. 72.
The state supports development charitable activities in the field of education, promotes an increase in sponsorship of educational institutions from organizations and individuals. In accordance with the Federal Law of August 11, 1995 "On Charitable Activities and Charitable Organizations", one of the goals of charity is to promote activities in the field of education, science, culture, art, enlightenment, spiritual development of the individual. In many regions of the country, the traditions of sponsoring schools and other educational institutions are being revived. This is also facilitated by the activities of the boards of trustees of educational institutions. Stimulation of charitable activities in the field of education is carried out, in particular, by providing tax incentives to philanthropists, that is, persons who make charitable donations in the form of disinterested (gratuitous or on preferential terms) transfer of property into ownership, including funds and (or) intellectual property. property; vesting the rights of ownership, use and disposal of any objects of ownership, as well as the performance of work and the provision of services.
Data tax incentives provided by the Tax Code of the Russian Federation. So, according to Art. 149, the transfer of goods, the performance of work and the provision of services free of charge within the framework of charitable activities are exempt from value added tax. Individuals are provided with a social tax deduction in the amount of income transferred by the taxpayer for charitable purposes in the form of financial assistance to organizations of science, culture, education, health care and social security, partially or fully financed from the funds of the respective budgets, as well as physical culture and sports organizations, educational and preschool institutions for the needs of physical education of citizens and the maintenance of sports teams. Such a deduction is provided in the amount of actual expenses incurred, but not more than 25 percent of the amount of income received in the tax period.
