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Article

Применение подушевых нормативов при финансировании образовательных учреждений

Мацкевич А. В., Романова В. В.

The purpose of this article is to analyze financing of educational institutions based on per capita standards and to identify various approaches to determination of standard costs for public (municipal) services provision. Based on the legislative and normative frameworks of the Russian Federation subjects, as of May 2017, the authors identified three main approaches at the regional level to determination of the standard costs structure, depending on the distribution of the costs’ elements for general economic needs. The results of the research showed that, despite another Russia’s demand to oblige regions to apply per capita standards for determination of the subsidy amount for public (municipal) assignment fulfillment, it was not accomplished in all constituent entities of the country. In some cases, relative statutory and regulatory enactments imply the use of per capita standards and standard costs, but in reality, the calculations for financing receiving are based on actual expenditures.