In accordance with the current legislation, the equipment of an educational institution (hereinafter referred to as the educational institution) can be financed from several sources.
Budget appropriations
First of all, these are budget allocations in the form of subsidies for the provision of state (municipal) services, as well as in the form of investments in projects and programs provided for in the budget.
Funding principles are currently undergoing changes. In particular, a transition is being made from financing the maintenance of an institution as an organization to normative financing of the services it provides. The cost of such services includes the costs of maintaining the necessary property and educational materials. Quantitative (volumetric) and qualitative indicators of the services subject to financing are determined by the municipal task given to the institution by its founder. At the same time, the requirement to spend funds in accordance with the permitted areas remains unchanged (by item of expenditure).
Formation of budget expenditures budget system The Russian Federation is carried out in accordance with spending obligations, taking into account the delimitation of powers of federal state authorities, state authorities of the constituent entities of the Russian Federation (Moscow Region) and bodies local government.
The powers of state authorities of a constituent entity of the Russian Federation in the field of education include the allocation of subventions to local budgets necessary for the implementation of basic general education programs, including for textbooks and study guides, technical training aids, consumables and household needs (except for the costs of maintaining buildings and utility costs incurred from local budgets). The amount of subventions is determined in accordance with the standards established by the laws of the constituent entity of the Russian Federation (Moscow Region).
The powers of local self-government bodies of municipal districts and urban districts in the field of education include providing funding for the maintenance of buildings and structures of municipal educational institutions, as well as for the improvement of the territories adjacent to them.
Financing of educational institutions administered by subjects of the Russian Federation and municipalities is carried out on the basis of, respectively, federal standards and standards of the subject of the Russian Federation, which are determined for each type and level of educational programs per student, as well as on a different basis.
Financing standards for educational institutions of a constituent entity of the Russian Federation and municipal educational institutions - by state authorities of the constituent entities of the Russian Federation. Local self-government bodies may set standards for financing municipal educational institutions at the expense of local budgets (with the exception of subventions provided from the budgets of the constituent entities of the Russian Federation).
Target programs for the development of education
Additional funding is possible within the framework of targeted programs for the development of education. Such programs can be developed and adopted during the formation of budgets of all levels of state power and local self-government. Funds are allocated to educational institutions in order to improve the quality of educational services provided and are directed to its re-equipment, advanced training of personnel, etc.
Budget allocations for capital construction of facilities state property of the Russian Federation, state property of the constituent entities of the Russian Federation and municipal property in the form capital investments are provided for in accordance with long-term target programs, as well as regulatory legal acts, respectively, of the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation and local administration (or in the manner established by these bodies by decisions of the main managers of budgetary funds of the relevant budgets).
Such investments are possible not only in objects capital construction but also for the purchase of technical teaching aids and other equipment of the educational institution. The amount of funding provided, its recipients, as well as the requirements for the direction of spending funds are determined during the development of an appropriate program, which is approved by the highest executive authority (local administration - in municipalities) and included in the budget by the legislature (representative body - in municipalities). For example, a large number financial resources was allocated to equip educational institutions in the regions - the winners of a comprehensive project for the modernization of education.
Income-generating activities
Funds received from income-generating activities can also be used to improve the equipment of the OS. In accordance with Art. 298 of the Civil Code of the Russian Federation, income from activities permitted by law and property acquired at the expense of these funds shall be at the independent disposal of the institution and must be accounted for separate balance sheet. However, budgetary institutions can spend them only in compliance with the procedure established by law.
The Budget Code of the Russian Federation provides for the adoption of a federal law that defines the specifics of the use by budgetary institutions of funds from the provision of paid services, gratuitous receipts from individuals and legal entities, international organizations and governments foreign states, including voluntary donations and funds from other income-generating activities. This law has not yet been passed.
Renting out property
A separate source of financing is the income from the lease of property of the OS. So far (until the day the new federal law comes into force), the use of these revenues is regulated as follows:
- the procedure for using income from the lease of property owned by the municipality and transferred to the operational management of municipal budgetary institutions is established by the municipal legal act representative body municipality.
Donations
Educational institutions can also be equipped with funds received as a gift or donation, as well as through grants. Donations can not only cash but also property in material form. In the latter case, the property must be put on the balance sheet of the institution, accounted for in the property management body and assigned to the institution on the basis of operational management rights. It is obligatory to comply with the purpose of the donation set by the donor or grantor. In the event that the institution uses such property (including funds) for other than the intended purpose determined by the donor, the latter has the right to judicial order demand the return of the property.
Target capital
Educational institutions can also use to finance their equipment target capital. However, due to the duration and complexity of its formation, the role of this source of funding cannot currently be called significant.
Borrowed funds
Budget institutions The current legislation of the Russian Federation prohibits the attraction of borrowed funds.
Regulations
- Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ (as amended on July 19, 2009)
- Civil Code of the Russian Federation (part one) dated November 30, 1994 No. 51-FZ (as amended on July 17, 2009, as amended on July 18, 2009)
- http://www.menobr.ru/
IN Russian Federation budget funds are becoming the leading source of financial support for education spending different levels. The federal level is assigned to provide funds for the following purposes: the maintenance of educational institutions of federal jurisdiction, the implementation of federal educational programs, educational subventions within the limits of transfers to regions in need of financial support.
The consolidated budget of the Russian Federation consists of the federal budget and the consolidated budgets of the subjects of the Russian Federation.
The federal budget is developed and approved in the form of federal laws.
The budget of a constituent entity of the Russian Federation and the set of budgets of municipalities located on its territory constitute the consolidated budget of a constituent entity of the Russian Federation.
Budget expenditures of the Russian Federation on 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 are also subventions allocated from the municipal budget. Educational institutions can raise additional funds through the provision of paid services, voluntary donations and earmarked contributions. Regardless of the attracted additional funds budgetary funding of the educational institution is not reduced.
Educational institutions have the right to attract financial resources, including foreign exchange, through the provision of paid additional educational and other services provided for by the charter, as well as voluntary donations and earmarked contributions from legal entities and individuals. The attraction of additional funds by an educational institution does not entail a reduction in the standards and absolute amounts of its financing from the budget system.
Attracting non-budgetary sources of funding to the educational industry 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", "ABOUT charitable activities and charitable organizations”, “On non-profit organizations” and a number of others.
The market of educational services is designed to satisfy not only the state order, provided by budget allocations, but also the social order of various groups of the population and enterprises. The desire to transform the education system in their interests encourages them to open alternative non-state educational institutions and provide financial training to state institutions. In turn and 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 the educational institution itself;
interaction with legal and individuals able to carry out charitable activities in favor of an educational institution, or act as sponsors.
In accordance with the Federal Law "On Education", only those educational services that are not provided for by the programs funded from the budget by the main programs for this institution can be paid.
A stable and long-term non-budgetary source of financing is income from the rental of vacant premises.
It is impossible to predict the volume of charitable funds in advance. It depends on the efforts of all participants in the educational process. A distinctive feature of this source is that the benefactor, and not the beneficiary, determines the order in which the funds are used, while income from independent commercial activities institutions use at their discretion.
TO additional source Funding also 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 changes 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 logistical problems that have accumulated over the years for various 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 additional education institution is an estimate of income and expenses.
The preparation of estimates is preceded by reasonable calculations for the types of costs of the estimate. In the estimate of income and expenses of an additional education institution, along with calculations, are given general information about the educational institution, its educational and material base. This information is the basis for planning expenses 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 Budget Code of the Russian Federation, 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 Budget Code, which provides for the preservation of the methodology for the element-by-element allocation of funds to a budget recipient based on economic items by type of cost. Their calculation is carried out according to the standards of a private nature. For example, the size of wage rates for teachers, employees of the administrative apparatus, the contingent of students, etc. Budget expenditures for economic items are detailed in order to strengthen the control of financing and administrative bodies over compliance with their intended use.
The leading indicator for determining the amount of expenses according to the estimate is the number of students in an additional education institution. Some types of expenses of an additional education institution (typical staff of professional institutions) are determined on the basis of the average annual enrollment of students, which is calculated based on the availability of students at the beginning of the planning period, changes in the enrollment of students during the year due to the admission and graduation of students, the period of study, as well as their dropout before graduation.
Expenses for financing additional education are allocated from the budget within the limits budget commitments through 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. 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 non-budgetary funds, and from entrepreneurial activities.
A municipal institution is an organization created by the owner - the municipality 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-making 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 to carry out managerial, socio-cultural, scientific, technical or other functions of a non-commercial nature and financed from the appropriate budget or the budget of the state off-budget fund based on income and expenses. This means that, for example, a municipal school can only be financed from the municipal budget. At the same time, the budget of a subject of the federation can allocate funds to ensure the educational process in this school only by transferring them to the appropriate municipal budget, and without guaranteeing that they will be sent to the school. The source of funding for municipal educational institutions are also subventions allocated from the municipal budget. Educational institutions can raise additional funds through the provision of paid services, voluntary donations and earmarked contributions. Regardless of the additional funds raised, the budgetary financing of the educational institution is not reduced.
Improving the quality and competitiveness of educational services is possible with the availability and effective use of all types of resources, and above all financial resources. Under the conditions of 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 declared a priority. In accordance with this, the procedure for state financing of education is legislatively determined.
One of the most important institutions of the state is the budget system. The financial resources mobilized into the budget system provide the federal and territorial authorities with the opportunity to successfully carry out the political, economic and social functions assigned to them. With the help of the budget, the state compares legally defined needs, for example, for the development of education, and possible financial resources to meet them.
In the Budget Code of the Russian Federation (Article 6), the concept of "budget" is defined as a form of formation and spending of a fund of funds intended for financial support of the tasks and functions of the state and local government.
The Russian budget system is defined as being based on economic relations and state structure of the country, regulated by the rule of law, the totality federal budget, budgets of subjects of the Russian Federation, local budgets.
The consolidated budget of the country is a set (sum) of budgets of all levels of the budget system of the Russian Federation.
The budget process is the activity of federal and regional (subjects of the Russian Federation) public authorities, local governments and participants in the budget process (for example, education authorities and educational institutions) regulated by law to draw up and review draft budgets, approve and execute budgets, as well as to control their implementation.
Interbudgetary relations are the relationships between federal state authorities, state authorities of the constituent entities of the Russian Federation, local governments on the issues of regulating budgetary legal relations, organizing and implementing the budgetary process. At the same time, issues of securing revenue sources, redistributing budget revenues and expenditures (including expenditures on education) are considered.
A budgetary institution (Article 161 of the RF BC) is an organization created by federal and regional state authorities, local governments to carry out 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 predicted volumes of provision of state or municipal services (for example, educational) and the established standards for the financial costs of their provision, as well as taking into account the implementation of the estimated income and expenses of the reporting period, a budget institution (including an educational institution) draws up and submits a budget application for the next fiscal year, which is submitted for approval to the main manager or manager of budgetary funds.
A budgetary institution (including an educational institution) uses budget resources in accordance with the approved budget of income and expenses.
A budget-funded institution (including an educational institution) subordinated to the federal executive authorities uses budgetary funds exclusively through the personal accounts of budgetary institutions maintained by the federal treasury.
The recipient of budgetary funds (Article 162 of the RF BC) is a budgetary institution or other organization that has the right to receive budgetary funds in accordance with budget painting for the respective year.
Recipients of budgetary funds (Article 163 of the RF BC):
They have the right to: timely receipt and use of budgetary funds in accordance with the approved budget schedule, taking into account reduction and indexation; timely delivery of notifications on budgetary appropriations and limits of budgetary obligations; compensation in the amount of underfunding;
Obliged to: timely submit budget applications or other documents confirming the right to receive budgetary funds; effectively use budgetary funds in accordance with their designated purpose; timely and in full return the budgetary funds received on a returnable basis, 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 approved the regulations on the federal educational authorities, which defined their functions in terms of funding.
Thus, in the Regulations on the Federal Agency for Education (approved by Decree of the Government of the Russian Federation of June 17, 2004 No. 288), it is established 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 Regulations on the Ministry of Education and Science of the Russian Federation (approved by Decree of the Government of the Russian Federation of June 15, 2004 No. 280) states that: the ministry performs the functions of the main manager and recipient of federal budget funds provided for the maintenance of the ministry and the functions assigned to the ministry; the minister submits proposals to the Ministry of Finance of Russia on the formation of the federal budget and financing of subordinated to the ministry federal services And federal agencies.
The Regulations on the Department of Economics and Finance of the Ministry of Education and Science of Russia (approved by order of the Minister dated March 22, 2005 No. 82) determine that the department: forms budget projections for financing the activities of federal services and federal agencies, institutions and organizations subordinate to the Ministry within the framework of the medium-term financial planning; participates in the consideration of budget projects by the Ministry of Finance of Russia; coordinates in the Ministry of Finance of Russia materials, calculations, justifications, regulations, the forms provided for by the methodology for determining the directions of budgetary funds; brings annual and quarterly notifications of budgetary appropriations from the federal budget and the volume of expenditure financing to 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 Ministry of Education and Science of Russia, its subordinate federal services and federal agencies in terms of performance budget spending; 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 for its further development.
As emphasized in the President's speech, we must think not only about today, but also about the future of our country. Today's capabilities of Russia make it possible to achieve more tangible results in improving the well-being of the people without disturbing the balance of the main economic indicators and avoiding a surge in inflation. And therefore, the opportunities already opening up in the Russian economy should not be missed.
The Russian economy, noted in the speech, has grown by almost 40% over the past five years. The current course ensured macroeconomic stability.
Particular attention was paid in the speech to practical steps in the implementation of priority national projects in such areas as healthcare, education, and 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 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 domestic education. Need special measures state support universities and schools that are actively implementing innovative educational programs, modern educational technologies.
Analyzing the provisions of this speech of the President of the country, we 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 it, necessary to solve the problems of developing 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, realistically admissible costs and 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 included in this work already at the stage of determining the amount of budgetary funds planned for the development of education at all levels - federal, regional and municipal. It is important to communicate with all deputies, employees of executive authorities involved in the process of budget planning.
At the same time, all sources of state financing of education are specified, including:
From the budget, which is assigned direct funding for specific educational institutions;
Receipts from the funds of approved targeted educational programs at all levels of government;
Distribution of education spending between budgets of different levels based on the use existing forms interbudgetary relations (for example, salary expenses, purchase of computers, etc.).
The main indicator of the development of the country's economy is the volume of 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. From the data presented, it is clear that last years GDP almost doubled.
This allowed the state to increase the total volume of the country's consolidated budget (the sum of the budgets of all levels of the budget system of the Russian Federation) and its spending on education. They amounted to 264 billion rubles in 2001, 498 billion rubles in 2003, and 762 billion rubles in 2005. Growth of expenditures of the consolidated budget for education is planned for 2006 as well.
It is the indicators of the expenditures of the country's consolidated budget on education that allow us to conclude how, in general, the Russian Federation provides constitutional guarantees for the rights of citizens to education. After all, the vast majority of educational institutions are under the jurisdiction of the constituent entities of the Russian Federation and local self-government.
Fundamental is the planning of expenditures of the country's consolidated budget on education as a percentage of GDP for the planned period (year). For the current year 2005, this indicator was envisaged at the rate of 4.1%.
The draft Code of the Russian Federation on Education proposes to establish this indicator at a rate of 6 percent. Based on the volume planned for 2006 GDP spending the country's consolidated budget for education should have amounted to one and a half trillion rubles. In order to reach this level, it will be necessary to increase the amount of expenditures of the country's consolidated budget on education annually by about 250 billion rubles in the coming years. Considering the current GDP growth rates, such a task is quite feasible.
What urgent problems of education will help to solve such an increase in public funding for education:
Eliminate the "beggarly" position of teachers, which, accordingly, will positively play in favor of increasing the prestige of the teaching profession;
Completely computerize the educational process in all educational institutions (including rural schools), which makes it possible to introduce modern educational technologies everywhere;
Bring the material and technical condition of educational institutions in line with 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 numbers economic growth for so 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 10 thousand rubles a month. Its specific size should directly depend on the volume and quality of medical care.
Taking into account that health care and education have been declared priority areas by the state, that doctors and teachers have higher education and work in difficult conditions, I believe it is advisable to consider and adopt a decision at the federal level on a similar one-time increase in teachers' salaries by 10,000 rubles a month.
Moreover, in his speech, the President stated: low salary teachers is one of the key problems of Russian education.
As defined Labor Code RF (Article 132), wages (including teachers) should depend on their qualifications (this includes higher education and teaching experience), the complexity of the work performed, the quantity and quality of labor expended, and not be limited to maximum size. Without a doubt, teachers' salaries should be indexed in accordance with actual level inflation.
In addition, it must be borne in mind that an increase in the salaries of teachers now means an increase in the size of their pensions later. So you need to think about it with a perspective of 10-15 years ahead.
Another important direction government controlled and regulation is defined in the speech of the President: during 2006 to complete the transition to the normative financing of the educational process, in which budgetary funds follow the students.
Here it is appropriate to recall the "shyness" in this matter. In 2004, in the Federal Law No. 122-FZ, they were excluded from existing laws all references to financial regulations in the field of education. They even abandoned the norm of 3% of federal budget expenditures on higher education. Although by that time the federal budget for 2005 was being approved, which provided for spending 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 (up to three years) of state expenditures to ensure the constitutional rights of citizens to education.
Financial norms should be flexible and allow for a comprehensive solution of the issue of the volume of budget allocations for the development of education in each specific case. The most effective, in my opinion, may be the procedure when the norms provide for a minimum amount of funding per student, and then multiplying factors should be applied to them. For example, for doing state order, control figures for the admission of students at the expense of the budget, participation in the activities of targeted educational programs, conducting experiments, introducing modern educational technologies. In this case, it is necessary to take into account the rating of the educational institution.
The main thing in the final decision on the issue of establishing 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 education at the expense of the state must be closely linked to the achievement of the intended results of the education system as a whole and each specific educational institution. It is required each time to clarify how the Decree of the Government of the Russian Federation dated May 22, 2004 No. 249 “On measures to improve the effectiveness of budget expenditures” is being implemented, which provided for a shift in the emphasis of the budget process from “management of budget resources (costs)” to “management of results”.
It would be necessary to introduce a number of additions and clarifications to the Law of the Russian Federation "On Education":
In Art. 1 " Public policy in the field of education” to disclose the concept of “priority of education”, including the responsibility of the state for financing the implementation of constitutional guarantees of the rights of citizens to education at the expense of the budget;
Restore the abolished article 40 " State guarantees priority of education”, setting it out in new edition taking into account the speech of the President of the country mentioned above;
In Article 41 "Financing of educational institutions" to clarify the issue of financial rationing, including taking into account multiplying coefficients for the results achieved, budget forecasting public spending for education in the future.
All of this is intended to help practical implementation 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 tangible returns on government spending without over budgeting. This is a course towards investing in people, and therefore in the future of Russia.
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Essay
Sources of Education Funding
Introduction
Transition Russian economy To market relations called for a restructuring of the education system, taking into account the requirements of the market, changing the mechanism for financing and managing the education sector. One of the priorities of the general education reform is to improve the financing mechanism. The education system should be focused not only on tasks from the state, but also on the ever-increasing public educational demand, the specific interests of families, local communities, and enterprises. It is the focus on the real needs of specific consumers of educational services that can create the basis for attracting additional financial resources to the field of general education.
1 . The concept of financeovations, principles of financing
Financing- providing the necessary financial resources for the costs of certain activities.
Financing state or municipal expenses- this is the allocation (release) of state or municipal funds, regulated by legal norms, as a rule, on a gratuitous and irrevocable basis (with the exception of the conditions of repayment and compensation established by law), for the activities and development of enterprises, organizations and institutions in accordance with their tasks and functions.
Funding is provided based on certain principles. We can name the following general principles for financing state and municipal expenditures:
planning;
Correspondence of planned expenses with the volume of state or municipal revenues;
Target direction of funds;
Compliance of the financed expenses with the legally protected rights and interests of citizens, organizations, the state, municipalities;
Compliance of financed expenses with the requirements of environmental, sanitary and hygienic and other norms established by law and in accordance with it;
Irrevocability and gratuitous allocation of funds;
Control over the use of state and municipal funds and responsibility for offenses in this area.
There are two main legal regime financing depending on the specifics of the use of funds by the subjects:
Financing state or municipal commercial organizations, for which the property is assigned on the right of economic management;
Financing of state or municipal institutions that are on the budget and related to non-profit organizations operating on the basis of operational property management, i.e. budget financing.
funding public education spending
2 . Funding sourcescalling
Sources of funding for education are:
The state budget;
Income from paid educational services;
Scientific and technical activities of educational institutions and commercial implementation of its results,
Entrepreneurial activity of educational institutions not related to education and scientific and technical activities.
The state budget
Financing of educational institutions is carried out on the basis of state and local funding standards per student or pupil for each type of educational institution. Federal funding standards must be approved annually by the State Duma simultaneously with the adoption of the law on the federal budget for the next year and be the minimum allowable. Regional and local funding standards should take into account the specifics of the educational institution and be sufficient to cover the average running costs for the given territory.
The financing scheme for state and municipal educational institutions is determined by the standard regulation on the corresponding type of educational institution.
In accordance with the Budget Code of the Russian Federation, educational institutions can be financed only from the budget of the level to which the founder of the respective educational institution belongs. This means that, for example, a municipal school can only be financed from the municipal budget. At the same time, the budget of a subject of the federation can allocate funds to ensure the educational process in this school only by transferring them to the appropriate municipal budget, and without guarantees of their direction to the school.
Comprehensive school expenses are the main contributors to total education spending. They include the costs of current maintenance (salary, training, office and household expenses, travel expenses, etc.), the purchase of equipment and inventory, major repairs and the construction of new buildings. Expenses for the current maintenance of schools are determined on the basis of the average annual number of classes and the average annual number of teaching rates per class.
Expenses for boarding schools are determined by the number of pupils, the number of classes and teaching rates. Unlike general education schools, the staff of educators and some other expenses are additionally provided for here.
Financing of preschool institutions depends on the average annual number of children, the number of groups and hours of stay of one child in a children's institution. Expenditure items - salary of employees of the institution, food for pupils, toys, stationery and household expenses, equipment, benefits. Parents' fee is approximately 20% general expenses preschool institutions.
Training funding includes financing of institutions of vocational education, secondary specialized education, higher educational institutions. Budget appropriations for higher education are directed mainly to state educational institutions. Expenses are determined separately for each university (taking into account the specific conditions of their work) based on the average annual number of students, their material support standards, teacher salaries and other indicators.
Financing higher education carried out on the basis of the following principles:
1) compensatory principle: the lack of funds from the state (regional) budget should be compensated by additional legally defined powers granted to the university by the state (local authorities);
2) the principle of granting higher education with additional rights in taxation;
3) the principle of focusing on investing in the development of higher education as a subject market economy: investing in promising areas of activity of the university, supporting the development of entrepreneurship in higher education;
4) reinvestment principle - granting higher education the right to entrepreneurial turnover of state budget funds in order to increase investment opportunities;
5) the principle of equivalence of state and non-state higher educational institutions proceeds from the fact that non-state educational institutions ensure the satisfaction of needs in education, are more sensitive to market conditions, contribute to an increase in the level of competitiveness of higher education, provide unloading state system high school.
Income from paid educational activities
State educational institutions have the right to provide additional paid services. Additional paid services to the population include: training in additional educational programs and paid specialties, teaching special courses and cycles of disciplines, tutoring, in-depth study of individual subjects, etc.
For example, comprehensive school according to existing legislation has the right to:
Attract additional funds by organizing paid optional courses for in-depth study of individual subjects, special lectures and consultations with the invitation of highly qualified specialists from other organizations, additional physical education and sports classes;
To provide the population with educational services of higher quality for an additional fee by reducing the number of classes below the standard level;
To sell products and services obtained in the process of educating students when they fulfill orders from enterprises and organizations;
Rent out school premises, etc.
For a non-state educational institution paid educational activities is the main source of funding. It is not considered as entrepreneurial if the income received from it is fully used to reimburse the costs of providing the educational process.
Income from scientific and technical activities and commercial sales of its product
An educational institution can receive income from the fulfillment of orders for scientific and technical products from both state authorities and commercial structures. Income can also be obtained from the sale of educational publications, educational CDs, dictionaries, etc.
Business income
Entrepreneurial activity of an educational institution - leasing of fixed assets and other property belonging to it, trade in purchased goods, provision of intermediary services, share in the activities of other enterprises and organizations, the acquisition of shares, bonds and other valuable papers and receiving income on them, conducting other non-operating operations that generate income.
The attraction of additional funds by an educational institution does not entail a reduction in the standards and absolute amounts of its financing from the budget.
Sponsorship
Currently, sponsorship funds to support educational structures are after taxes on net profit enterprises. This makes sponsorship extremely unprofitable for businesses. It is required to change the existing order, to create incentives for sponsorship of educational institutions.
The legal basis for attracting extrabudgetary sources of funding to the educational industry was a whole series of legislative acts, among which, in addition to the Federal Law of January 13, 1996 No.
No. 135-FZ "On charitable activities and charitable organizations", dated January 12, 1996
No. 7-FZ "On non-profit organizations".
3 . Funding shortcomings
The lack of funding in education should be viewed from two perspectives. positions:
lack of funds allocated from the state (or municipal) budget, as quantitative characteristic education financing problems, i.e. actual lack of funds;
· Insufficiently effective (or insufficiently substantiated) distribution of budgetary funds between levels of education and educational institutions as a qualitative characteristic of the problem of financing education.
In this sense, the analysis of the problem of financing education should cover both of these characteristics: quantitative and qualitative in order to determine not only (and even not so much) the size of the deficit of budgetary resources in the field of education, but the shortcomings of the existing mechanism budget financing, including its organization and institutional design.
The education system of the Russian Federation is predominantly state-owned (state-municipal). This means that its main elements are state or municipal educational institutions. Their activities are financed from the relevant state - federal and (or) regional or municipal - budgets.
The budget process is organized in such a way that the allocation of budgetary funds is carried out strictly in accordance with the articles of the economic classification of budget expenditures and on the basis of the approved estimate (ie, exclusively in accordance with the plan). Distribution of appropriations by economic items budget classification is determined primarily by the need to make socially significant payments to workers in the field of education wages, including various kinds of additional payments and allowances, scholarships and allowances for students and pupils. As a result, expenditure items related to the provision of the actual educational process, the maintenance of the material and technical base of educational institutions and their development are insufficiently financed. Efficiency operating system financing of education in the context of a budget deficit is determined by the following factors:
· the distribution of budgetary funds according to budget classification items and adherence to the principle of their targeted use (as understood by the financial authorities) does not allow maneuvering resources depending on specific conditions and to solve specific problems;
· the tightening of control over the spending of budgetary funds is increasingly turning into the need to justify each expenditure of these funds to the financial authorities, which nullifies the legally established autonomy and independence of educational institutions; ·
The current structure of financial authorities contains many intermediate links that slow down the movement financial flows; ·
· The adopted procedure for making changes to the estimate (planning document) also makes it difficult for the movement of financial resources.
Conclusion
In recent years, public funding has been significantly reduced. In this regard, educational institutions began to use extrabudgetary sources of funding more. This has its positive and negative sides. To remedy the negative consequences of the current situation, the government has developed a concept for the modernization of education. The main negative feature of which is the significant spending on management structures, and not on the educational process. To improve the efficiency and quality of education, more significant financial and intellectual investments are needed in those who are educated and who educate, i.e. especially for students and teachers. But this primitive truth is not represented in any way in the real actions of the Russian government.
Bibliography
1. The Budget Code of the Russian Federation (BC RF) dated July 31, 1998 No. 145-FZ (as amended on July 28, 2012) // Electronic resource. Access mode: http://www.consultant.ru/popular/budget/ - Access date: 04/10/2016;
2. Civil Code of the Russian Federation (Civil Code of the Russian Federation) dated November 30, 1994 No. 51-FZ // Electronic resource. Access mode: http://www.consultant.ru/popular/gkrfl/ - Access date: 04/13/2016;
3. tax code of the Russian Federation, part two of August 5, 2000 No. 117-FZ // Electronic resource. Access mode: http://www.consultant.ru/popular/gkrfl/ - Access date: 04/10/2016;
4. the federal law dated 01/12/1996 No. 7-FZ "On non-profit organizations" // Information and reference system "Consultant" // Electronic resource. / ISS "Consultant". - Last update 07/03/2012;
5. Law "On Education in the Russian Federation" dated December 29, 2012 No. 273 - FZ // Electronic resource. Access mode: hpy/www.rg.m2012/12/30/ob1zhous1ech1okb1sh1 - Access date: 04/03/2016;
6. Abankina I.V. From financing institutions to financing services // School of Management of Educational Institutions, 2012. No. 5;
7. Analysis of budget expenditures on education and culture in 2011-2013 / Federal portal protown.ru // Electronic resource. Access mode: http://protovra.ru/information/hide/6376.html - Access date: .03.04.2016;
8. Kurlyandskaya G.V. Delimitation of spending powers between levels of power in the Russian Federation // Electronic resource. Access mode: http://www.fpcenter.ru/themes/basic/materialsdocument.asp? folder=1649&mat ID=2744.29&query Access date: 03/13/2016;
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Financing - providing the necessary financial resources for the costs of carrying out certain activities. In our case, for the implementation of the educational process, i.e. for the implementation of one or more educational programs and / or the maintenance (education) of students, pupils. Financing involves:
- - intended use funds - spending funds for predetermined purposes;
- - irrevocable - the funds provided to educational institutions are not directly returned, not reimbursed. In the "classical" concept, financing is defined as "providing the necessary financial resources for development costs National economy". Financing is carried out on the principles:
- - planning - funds are provided for in the preparation of the budget (financial plan);
- - allocation of funds as they are spent;
- - frugality - the correct and rational spending of funds.
In general, the definition is more voluminous, but quite acceptable. It should be added that these funding principles are fully incorporated into the current budget process. Estimated financing is the provision of funds from the state budget to cover the costs of institutions in the non-productive sphere, which, as a rule, do not have their own income. Estimated financing is carried out (more precisely, it should be carried out) in strict accordance with the intended purpose of expenditures and cost rates established by the financing authority, taking into account the profile and characteristics of the activities of budgetary institutions. Costs are grouped in accordance with the budget classification, which determines the target allocation of appropriations for each estimate. The need for funds is substantiated by the corresponding calculation for each type of expenditure. Expenses that are not provided for by the estimate or exceeding the estimated appropriations, as well as an increase in costs from any other sources, are not allowed.
estimate budget institution- a document that determines the volume and quarterly distribution of budgetary appropriations for all expenses of a given institution.
Since the main source of funding for education is the budget (state and municipal), education funding is determined by the following factors:
- - a system of state and other bodies involved in the process of financing education;
- - the procedure for developing forecasts of the need for budgetary funds, projects for the expenditure part of budgets for financing education;
- - the procedure (order) of the actual financing of education from the budget.
At this stage, two important components of the financing system are:
- - financing scheme;
- - distribution of functions between the bodies involved in financing.
The following bodies are involved in the funding process at the federal level:
- - President of the Russian Federation (highest official);
- - Federal Assembly of the Russian Federation (legislator);
- - Government of the Russian Federation;
- - the Ministry of Finance of the Russian Federation, including the system of the Federal Treasury and its territorial bodies as an integral part of the Ministry of Finance;
- - federal ministries and departments that manage educational institutions financed from the federal budget;
- - authorized banks (conducting network);
- - actually educational institutions of federal jurisdiction (expenditure). An important mechanism for budget financing of educational institutions is the normative value of the federal standard for budget financing. The federal standard for budget financing is the standard cost of implementing a state educational program during the year by types and types of educational institutions per student. The size of the federal standard is the minimum cost that is obligatory for the execution of budgets of all levels. The following expenses are not taken into account in its calculation:
- 1) current (utilities, i.e.: heating, lighting, water supply, sewerage, and others);
- 2) long-term (capital) expenses.
Their funding is in addition to the standard.
All funds received by an educational institution not from the budget, of course, are extrabudgetary. In this case hallmark is their "non-belonging" to the source of income, i.e. to the budget (no matter which budget). Perhaps this is not the most successful classification, but it has become firmly established in everyday life, and the term has a generally accepted character. Thus, the sources of funds in an educational institution are divided into budgetary and non-budgetary. This does not mean at all that budgetary funds cannot move according to the scheme of acquisition by the state (the owner of budgetary funds) of any goods and services. The state, of course, can acquire both for its needs. Therefore, in order to understand financing, it is necessary to introduce one more important feature: only its founder-owner can finance an organization (according to the definition given in Civil Code Russian Federation, article 120).
Thus, the state can finance an educational institution or municipality or maybe a private individual. In addition, the concept of "self-financing" is known. Self-financing is the financing by an organization of its own work (performed within the organization) at the expense of funds owned (disposed) of this organization. The results of such work can be:
- - consumed by the same organization, in this case, self-financing is presented in the form of reimbursement of own costs for the performance of work at its own expense;
- - received in the form of a certain product, intellectual object, etc., which can be further implemented, which will compensate (in full, in part or with a profit) the costs incurred, or set aside “in reserve, in reserve”, etc. But since both of these options have as an end result a specific product, in one form or another used by the organization, then, strictly speaking, this financing is not. Rather, it should be attributed to the acquisition by the organization of goods, works, services (even if from its employees). Another question is if an organization spends its money on, for example, research work that does not bring tangible results (at least for a certain period of time), then this can probably be considered self-financing of its own work. Thus, funding can come from the following sources:
- - founder's budget;
- - sponsorship funds;
- - own funds, which are at the disposal (property).
And to be even more precise, it should be pointed out that for the purposes of its own financing, those funds of the organization that remain with it after paying off the costs incurred to obtain these funds, i.e. profit, and even after the settlement of relations with the tax system.
Sources of extrabudgetary funds include:
- - income from the sale of goods, works, services (income from the sale various kinds activities);
- - Income from non-operating activities (these are all received fines, penalties, forfeits, etc.);
- - donations (gifts, sponsorship, bequest, etc.)
All these sources of extrabudgetary funds are present in the activities of educational institutions.
It is possible to classify extra-budgetary receipts (revenues), probably, different ways. The basic elements of the classification can be selected two main groups that determine the nature of the activity, financial results and possible tax consequences. These groups include:
- 1. Main activity:
- - implementation of one or more educational programs, content, education of students (pupils);
- - carrying out research work;
- - activities for the provision and maintenance of the educational and research process.
- 2. Other activities, including other income, i.e. other activities permitted to educational institutions that generate income and are not related to the specified types of core activities.
Federal budget funds are directed to the maintenance of educational institutions of federal jurisdiction, to the implementation of federal educational programs, to educational subventions as part of financial transfers to subsidized regions. Funds from the budgets of the regional and municipal levels include allocations for the maintenance of educational institutions, the founders of which are the executive authorities of the subjects of the federation, as well as for the implementation of programs of the relevant subjects of the federation and municipalities.
The term multilevel financing is used in cases where the financing of certain activities or educational institutions is carried out from the budgets of different levels. When the term multi-channel financing is used, it means that the sources of financial resources are not only budget allocations of various levels, but also different types of extra-budgetary funds.
There is also a bill of exchange method of financing educational institutions. It is preceded by the receipt of bills of exchange by various enterprises and banks in the budget in conditions of a lack of means of payment. Financial authorities transfer incoming bills as funding to education authorities. Promissory notes are transferred at a certain nominal value with specific maturities.
The variant of the bill of exchange form of financing is, in its essence, close to the system of offsets, which arises as a means of reducing non-payments. When implementing financing by the offsetting method, an agreement was concluded between the creditor of the educational institution, the education authority and the financial authority.
The participation of an educational institution in the conclusion of the contract as one of the parties is possible, but not necessary. If the educational institution is a full-fledged entity on the rights of economic independence, after the offsetting, it received from the education authority a notification of financing by the offsetting method.
The treasury system of budget execution was developed with the introduction of the Budget Code of the Russian Federation dated July 31, 1998 No. 145. When implementing such a financing system, first of all, financial support expenses of educational institutions according to the so-called. "protected" items of the budget classification. When financing educational institutions through the treasury system of budget execution, the main manager of loans - the education management body is removed from the procedure for financial transfers of funds.
The functions of educational authorities are reduced to determining the amounts to be transferred and drawing up applications for funding for each institution, indicating the items of expenditure. The financial body transfers budgetary funds to the bank account of the relevant department of the Treasury, which are credited to the personal accounts of the educational institution. Only the funds of educational institutions serviced by this accounting department are transferred to the personal accounts of the centralized accounting departments of the education management bodies.