Analysis of spending parental fees for kindergarten. The procedure and amount of payment for a child’s stay in kindergarten

Education and upbringing of children in Moscow kindergartens is free for parents and financed from the budget. But for child care and supervision services, a separate fee is established, which falls on the shoulders of the parents.

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The procedure for establishing parental fees for kindergarten

The Law “On Education in the Russian Federation”, which came into force on September 1, 2013, does not limit the educational institution when establishing the amount - the percentage of the child’s annual maintenance in a preschool institution - that parents must pay. Previously, the upper limit was 20% of the annual cost.

However, this innovation does not particularly concern Moscow kindergartens. In accordance with the decision of Moscow Mayor S.S. Sobyanin, for Muscovites the limit on the amount of parental payment to 20% of the cost of child care in preschool institutions remains unchanged.

Important! In accordance with Art. 65 of the Law “On Education”, parental fees are not charged for the supervision and care of disabled children, orphans and children without parental care, as well as for children with tuberculosis intoxication studying in state and municipal preschool educational institutions.

Procedure for setting fees for kindergarten

The amount of fees charged to parents is set annually by the district offices of the Department of Education based on the calculations of each educational institution in the district. The district education department issues an order to establish parental fees in an institution for the entire academic year, based on the actual amount of costs for child supervision and care for the previous year.

Fee calculation:

• based on the actual costs of child care and supervision for the previous year;
• agrees with the kindergarten administration (council of teachers and parent committee);
• approved by the district education department.

The amount of parental fees in kindergartens (as well as in preschool departments of schools) is set at the beginning of the year for the entire calendar year and cannot be changed. Thus, the fee for kindergarten, established in January 2014, does not change from September 1, 2014.

Participation of the preschool educational institution administration in establishing parental fees

Parents, represented by the governing council, together with the kindergarten administration, decide whether parents will financially participate in additional incentives for the teaching staff for the quality of childcare services.

By decision of the Governing Council of the preschool educational institution, certain categories of citizens may be provided with an additional benefit for parental pay.

Return of parental fees

If a child missed days in kindergarten for a good reason, confirmed by an appropriate document (for example, a certificate from the hospital), parental fees for the days the child did not attend can be returned. The return of parental fees is made on the basis of an agreement between the preschool educational institution and the parent, and is carried out upon the written application of the parent who paid the child's maintenance fee to his account.

Compensation for payment of preschool educational institution (DOU)

Each parent who has paid a fee for the maintenance of a child in a preschool educational institution has the right to apply for compensation for part of the parental fee.

The procedure for paying compensation for part of the parental fee for the maintenance of a child in a preschool educational institution was approved by Decree of the Moscow Government of July 27, 2010 No. 590-PP (as amended by Decree No. 634-PP - Decree No. 634-PP can be found in).

For parents paying for kindergarten, the capital's budget provides compensation: for the first child - 20%, for the second - 50%, for the third and subsequent children - 70% of the amount paid.

When assigning compensation for part of the parental payment for the second and third child in the family, children under the age of 18 are taken into account. The amount of compensation is calculated in proportion to the actual parental payment paid, determined taking into account benefits (if any).

To receive compensation, the parent who paid the fee for the kindergarten must contact the administration of “their” preschool educational institution in writing and provide:

1. Passport and its copy.
2. Birth certificate of the child or children in the family and copies of certificates.
3. Personal account number with details.

Is it possible, according to the education law, to expel a child from a preschool educational institution due to the fact that parents do not pay fees on time?

Answer: No you can not. Expulsion of a child from a preschool educational institution due to his parents’ delay in paying for supervision and care is not provided for under the education law.

There is a list of grounds on which educational relations can be “broken.” They are presented in Art. 61 Federal Law No. 273-FZ. Among them there is no such item as “Failure of the parents of a child admitted to study in preschool education programs to comply with the education agreement.”

Is it possible to apply Part 4 of Art. 54 of Federal Law No. 273-FZ (unilateral termination of an agreement on the provision of paid educational services in case of delay in payment of their cost)?

Answer: No you can not. An agreement between the child’s legal representatives (parents) and a preschool educational organization is not an agreement on the provision of paid educational services.

What to do if late payment promises losses to the educational organization and its founder?

Losses are subject to compensation according to the rules of civil law. Therefore, if parents do not voluntarily agree to compensate for the damage, the preschool organization can safely go to court.

Does a preschool educational institution have the right to not allow a child to attend classes whose parents have not paid fees for supervision and care services on time?

It is impossible to prevent a child from attending classes because his parents have not paid for the supervision and care services!

This service is not formally part of the educational program. It is possible to separate the supervision and care service and the educational service only if the preschool educational organization has created separate groups of children without implementing an educational program for preschool education ( clause 13 of the Procedure organization and implementation of educational activities according to basic general education programs - educational programs of preschool education, approved by order of the Ministry of Education and Science of Russia dated August 30, 2013 No. 1014).

Violation or illegal restriction of the rights and freedoms of students provided for by legislation on education is an administrative offense (Art. 5.57 Code of the Russian Federation on administrative offenses).

It must be remembered that a preschool educational organization must recover from the parents (legal representatives) of pupils the debt to pay for the supervision and care of the child (including through the court). The head of the preschool educational organization is responsible for taking such measures; failure to respond may result in disciplinary liability. (Source: http://www.up-obr.ru/doshkol_noe_obrazovanie/zakonodatel_stvo/)

How are childcare services financed?

Federal Law No. 273-FZ of December 29, 2012 “On Education in the Russian Federation” (hereinafter referred to as Law No. 273-FZ) establishes new principles for financing the activities of preschool organizations. First a clear division between preschool education and childcare services is being introduced. The division is consolidated by the powers of the constituent entities of the Russian Federation and local governments: the main guarantees include universal accessibility and free preschool education. Supervision and care are provided at the expense of parental fees.

According to paragraph 34 of Art. 2 of Law No. 273-FZ "supervision and care of children - a set of measures to organize nutrition and household services for children, ensure their compliance with personal hygiene and daily routine."

The financial provision of supervision and care services is only partially entrusted to the authorities, which are responsible for the compensation of parental fees and the release of preferential categories. Financial support for expenses related to the payment of compensation is an expenditure obligation of the constituent entities of the Russian Federation. For these purposes, regulation of the average amount of parental pay has been introduced. So, in Art. 65 emphasizes that the average amount of parental fees for the supervision and care of children in state and municipal educational organizations is determined by the state authorities of the constituent entity of the Russian Federation.

According to the norms of the same article, the founder of an organization carrying out educational activities has the right to establish parental fees for the supervision and care of a child, as well as its amount. The founder has the right to reduce the amount of parental fees or not to collect it from certain categories of parents (legal representatives) in cases and in the manner determined by him.

According to Part 3 of Art. 63 of Law No. 273-FZ for the supervision and care of disabled children, orphans and children without parental care, as well as for children with tuberculosis intoxication studying in state and municipal educational organizations implementing an educational program for preschool education, parental fees are not paid charged.

It is not allowed to include expenses for the implementation of an educational program for preschool education, as well as expenses for the maintenance of real estate of state and municipal educational organizations implementing an educational program for preschool education, in parental fees for child care and supervision.

Parental fees in preschool educational institutions: areas of spending

Payment for goods and services for third parties

Can an educational institution use parental fees at a preschool educational institution to pay for goods and services not for the preschool educational institution itself? No, he can not. It is possible to pay only for the needs of the preschool educational institution itself.

State guarantees of free preschool education and parental fees in preschool educational institutions for the maintenance of children

There is no contradiction in these concepts. There are two main services of preschool educational institutions: preschool education, implementation of educational programs and supervision and care services. Here, the implementation of educational programs, the educational process is absolutely free, fully funded by the state within the framework of the standard. And for supervision and care, parents can reimburse part of the fee, depending on the region and municipality: if they have enough funds, they can generally provide supervision and care for children in preschool institutions free of charge for parents, or introduce additional benefits, exempt specific benefit categories from fees parents.

Part of the parental payment at the preschool educational institution remaining for spending by the organization itself

All funds received as parental fees at the preschool educational institution remain at the disposal of the organization. After all, the kindergarten thus receives only part of the costs it needs to provide supervision and care services. The rest of the organization is financed, and all funds that the preschool educational institution received from these sources remain at the disposal of the educational institution.

Can these funds be used to make incentive payments to senior-level employees? - No, the Ministry of Education generally does not recommend directing parental payments to preschool educational institutions for the maintenance of children to wages.

Purchasing workbooks at the expense of parental fees at the preschool educational institution

Is the purchase of workbooks for the implementation of the educational program at the expense of the parents or the institution? This is not a supervision and care service, and therefore we cannot talk about financing from parental fees at a preschool educational institution. The costs of implementing an educational program should include costs for educational and visual aids, methodological aids, and so on. Such notebooks can also be included here.

Directing parental fees to preschool educational institutions for property maintenance

Is it possible to use 100 percent of parental fees at a preschool educational institution for the maintenance of property? - Yes, of course, you can, but not with training equipment.

Municipal financing of the costs of a private preschool educational institution

In a private preschool, supervision and care must be fully paid for by parents. Let's consider the question of whether the municipality has the right to finance supervision and care services in a private preschool educational institution. The regulatory framework at the federal level does not resolve this issue. This issue is being resolved at the level of the subject of the Russian Federation. If a subject of the Russian Federation has the funds, it finances the supervision and care of all preschool children, regardless of where they are located or in which preschool institution. Whether the subject of the Russian Federation has funds is another matter. If a region is subsidized, then it does not have the right to set funding standards higher than federal ones.

Purchase of equipment for a medical office at the expense of parental fees in a preschool educational institution

Is it possible to purchase furniture, scales, stadiometers and other equipment for a medical office at the expense of parental fees at a preschool educational institution? The provision of medical care and the work of a medical office is not an educational process, and, therefore, is included in the supervision and care service. It is to finance this service that parental fees are used. You can give an example of another decision: the preschool educational institution refused to include doctors in the staffing table, they were transferred to the health care system. That is, this issue can be resolved at the interdepartmental level; authorities should involve two services - education and health care - and figure out who is responsible, to what extent and for what, including for the equipment of medical offices. That is, this issue is regulated by the municipal founder.

Purchase of children's furniture at the expense of parental fees in preschool educational institutions for supervision and care

We will explain the possibility of using funds received from parents for supervision and care to purchase children's furniture for groups. Children's furniture for groups is most likely play furniture used for the educational process. And if it is used for the educational process, it should be financed not from parental fees, but from funds for educational and visual aids.

Purchase of kitchen equipment using parental fees at a preschool educational institution

Is it possible to purchase kitchen equipment, utensils and utensils using parental fees for supervision and care at a preschool educational institution? Of course, it is possible, since these are the costs of supervising and caring for children in a preschool educational institution. (

The authorities of Novocheboksarsk have again increased the fees for keeping children in kindergartens. According to the decree of the head of the administration of Novocheboksarsk, Alexander Sirotkin, now for one month in groups with a ten-hour stay of a child in kindergarten, parents will have to pay 1,575 rubles, and with a 12-hour stay - 1,890. What caused this and what is the amount charged to parents spent on?
Denis VINNIKOV

The education department of the Novocheboksarsk administration has prepared a presentation “On the modernization of preschool education,” which describes in detail what and in what amount parental fees are spent. It turned out that the lion's share of costs falls on food - 18 thousand 569 rubles. 22 kopecks per child for 12 months (calculation was made based on the average daily nutritional standards established by SanPiN at the prices recommended by the Ministry of Economic Development of the Czech Republic as of December 1, 2013 - 92.11 rubles per 1 child day, as well as the number of days taking into account 80 percent attendance. ).
According to the document, the monthly costs per student are:
1 thousand 547 rub. 44 kopecks - Food,
0.92 rub. - medicines,
65 rub. 10 kopecks — soft equipment (towels, bed linen, blankets, pillows, mattresses, etc.),
2 rub. 2 kopecks — materials for household needs (detergents, cleaning products, etc.),
17 rub. 54 kopecks - household equipment (kitchenware, tableware, etc.),
167 rub. 16 kopecks — equipment (group furniture, equipment for kitchen, laundry, etc.),
90 rub. 95 kopecks — communal resources to provide supervision and care.
Total - 1891 rubles. 13 kopecks (the amount of parental fees has been rounded down). The actual costs of maintaining one child in a preschool educational institution in Novocheboksarsk in 2013 amounted to 7 thousand 763 rub.. per month.
At the same time, there will be no charge for children with disabilities, tuberculosis intoxication, as well as orphans and children without parental care.
As before, parents have the right to compensation for part of the costs of paying for kindergarten at the rate of 20 percent. for the first child, 50 percent. for the second and 70 percent. for the third and subsequent children. The amount of compensation per month from February 1, 2014 is 252 rubles for the first child, 630 rubles for the second and 882 rubles for the third and subsequent children.
In addition, you will not have to pay for kindergarten if the child is sick (if there is a medical certificate), parents are on vacation (annual main or additional, as well as for pregnancy and childbirth, caring for a child until he reaches one and a half years old - a certificate from the place of work will be required ), there is a quarantine in the kindergarten, and the institution is closed for repairs or an accident has occurred.

2.2. Parental fees for child maintenance (child care and supervision) of a preschool educational institution are established as a monthly fee to reimburse part of the costs of providing the necessary conditions for nutrition and maintenance of children attending preschool institutions.

Parental payment for child maintenance (child care and supervision) consists of payment for child maintenance and payment for child food.

2.3. Parental fees for child maintenance (child care and supervision) are established by a resolution of the Semikarakorsky District Administration.

3. Procedure for collecting parental fees.

3.1. Parental fees for the maintenance of a child (child care and supervision) in a preschool educational institution are collected on the basis of an agreement (Appendix) between the MBDOU - d/s "Topolek" and the parents (their legal representatives) of the child attending a municipal preschool educational institution.

3.2. The agreement is drawn up in two copies, one of which is kept in the institution, the other - with the parents (their legal representatives). Records of contracts are maintained by the institution.

3.3. Before concluding an agreement, the institution is obliged to provide parents (their legal representatives) with the following information (including by posting it in a convenient place for viewing):

Name and location (legal address) of the institution;

Conditions for the enrollment, maintenance, education and development of children;

The level and focus of the implemented basic and additional programs, the forms and timing of their development;

Municipal regulatory legal acts of the Semikarakork municipality, regulating the amount, procedure for collecting and using parental fees;

Other information related to the contract.

3.4. Payment for the maintenance of a child (child care and supervision) in a preschool educational institution is made on the first working day of the month following the reporting month, according to the calendar schedule of the preschool institution and the child attendance report card for the previous month.

3.5. Parental fees are paid by parents by the 20th of each month.

3.6. Parental fees are paid by non-cash transfer to the personal account of the MBDOU - d/s "Topolek" for recording income from business and other income-generating activities.

Parental fees are not charged if the child does not attend the preschool educational institution due to its closure for repair work.

3.8. In case of failure to receive payment for the maintenance of the child (child care and supervision) at the preschool educational institution within the specified period, the parents (legal representatives) are subject to measures determined by the current legislation and the agreement between the parents (legal representatives) and the administration of the preschool educational institution.

3.9. The amount is refunded to parents (in case of departure of the child) based on their application by order of the head of the preschool institution through the bank.

3.10. Responsibility for the timely receipt of parental fees for the maintenance of the child (child care and supervision) in the preschool educational institution rests with its head.

3.11. Parental fees are not charged for the maintenance (supervision and care of a child) with disabilities attending municipal preschool educational institutions.

3.12. Establish a preferential category for parents to reduce fees by 50%: from parents (legal representatives) with 3 or more minor children

3.13. The decision on full or partial exemption from parental fees under clause 3.12. accepted by order of the head of the MBDOU - d/s "Topolek" after consideration of the following documents:

Personal statement from one of the parents (legal representative) of the student;

A copy of a document confirming membership in a preferential category;

Certificate of family composition.

4. Spending and accounting for parental fees

4.1. Money received for the maintenance of a child (child care and supervision) in a preschool educational institution in the form of parental fees is fully taken into account in the estimate of income and expenses of the MBDOU - d/s "Topolek".

4.2. The use of parents' funds received for the maintenance of the child (child care and supervision) in the preschool educational institution is carried out on:

Purchase of food products (including expenses for paying accounts payable).

4.3. If funds for the maintenance of a child (child care and supervision) are not received in full at the preschool educational institution, the costs of purchasing food products (including the costs of paying accounts payable) are financed as a matter of priority.

4.4. The supply of food products is carried out on the basis of an agreement or municipal contract. Payment for concluded agreements should be made from the personal account of each municipal preschool educational institution to account for funds received from business and other income-generating activities. Payment is made on the basis of invoices issued by suppliers, after reconciliation of calculations and signing of the product acceptance certificate.

4.5. Accounting for parental fees is assigned to the preschool educational institution and is carried out in accordance with the established accounting procedures in institutions and organizations on the budget.