MAIN FEATURES OF MANAGEMENT AND BUDGET FUNDING OF THE PRESCHOOL EDUCATIONAL INSTITUTIONS IN THE MUNICIPALITY (ON THE EXAMPLE THE URALSKY SETTLEMENT)

Abstract

Purpose. Summarizing the experience of the municipal administrations of the Uralsky settlement of the Sverdlovsk region for the management and budget funding of the preschool educational institutions in the conditions of reforming the public sector. Methodology. On the basis of market and fiscal approaches to financing municipal budgetary institutions the authors carried out a comparative analysis of the estimated funding the provision of subsidies on the basis of municipal jobs. The study is based on the following regulatory framework: Federal Law of the Russian Federation of December 29, 2012. № 273-FZ (edition of 31.12.2014) «On Education in the Russian Federation», resolutions of the Government of Sverdlovsk region, resolutions the municipal administrations of the Uralsky settlement. Results: On the basis of market and fiscal approaches to financing municipal budgetary institutions the authors carried out a comparative analysis of the estimated funding the provision of subsidies on the basis of municipal jobs; the authors identified the main directions of increasing income of preschool educational institutions due to the expansion of fee-based services.