How to calculate the per capita standard for financing social services. On the procedure for determining tariffs for social services based on per capita norms for financing social services

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

In accordance with paragraph 2 of part 1 of Article 7 of the Federal Law "On the Fundamentals of Social Services for Citizens in the Russian Federation", the Government Russian Federation

decides:

2. Establish that per capita norms for financing social services can be used to determine the amount of financing for the provision of social services in various forms of social services when forming the budget of a constituent entity of the Russian Federation, as well as to determine the amount of compensation paid to social service providers specified in part 8 of the article 30 of the Federal Law "On the basics of social services for citizens in the Russian Federation" .

3. To the Ministry of Labor and Social Protection of the Russian Federation, together with the Ministry of Finance of the Russian Federation, to provide explanations on the application of the methodological recommendations approved by this resolution.

Prime Minister
Russian Federation
D. Medvedev

Guidelines for calculating per capita norms for financing social services

APPROVED
Government Decree
Russian Federation
dated December 1, 2014 N 1285

1. This document has been developed to assist the constituent entities of the Russian Federation in determining methodological approach to the establishment of per capita standards for financing social services (hereinafter referred to as per capita financing standards).

2. Per capita financing standards are established per one recipient of social services included in the list of social services provided by social service providers, approved by the law of the subject of the Russian Federation.

3. Per capita financing standards may be set by the constituent entities of the Russian Federation differently for urban and rural areas, depending on the forms of social services.

4. Per capita financing standards are determined on the basis of direct and indirect costs for the provision of social services for the period (at least one year) preceding the settlement period, using the index of price growth (tariffs) for the relevant goods and services.

5. Direct expenses for the provision of social services include expenses that depend on the number of recipients of social services and are directly related to the provision of a social service to its recipient, which include:

a) labor costs and accruals for wage payments for personnel providing social services;

b) general business expenses directly related to the provision of a social service to its recipient (expenses for the provision of communication services, utilities and transport services, material costs, etc.);

c) other expenses directly related to the provision of social services.

6. Indirect costs for the provision of social services include the costs necessary for the provision of social services, which cannot be taken into account in the cost of social services using the direct calculation method (since they do not depend on the number of recipients of social services) and which include:

a) labor costs and accruals on wage payments management personnel;

b) general business expenses necessary to meet the own needs of the social service provider.

7. Per capita standard financing i-th social service (PN) is calculated by the formula:

P - the value of the direct costs of providing i-th social services;

P - the value of indirect costs for the provision of the i-th social service.

8. The amount of direct costs for the provision of the i-th social service (P) is calculated based on the amount (on average for the subject of the Russian Federation) of the costs indicated in paragraph 5 of this document government organizations social services for the provision of the i-th social service according to the formula:

P = RFP + H + OX + PR,

where:

H - accruals on payments for the remuneration of personnel providing i-th social service, established as a percentage of labor costs in accordance with the legislation of the Russian Federation;

OX - direct general business expenses directly related to the provision of the i-th social service;

PR - other expenses directly related to the provision of the i-th social service.

9. The amount of indirect costs for the provision of the i-th social service (P) is calculated by the formula:

where:

P - the amount of indirect costs included in the cost of social services that cannot be taken into account by the direct account method;

K - coefficient of indirect costs included in cost of i-th social service.

10. The amount of indirect costs included in the cost of social services (P) is calculated by the formula:

P \u003d ZP + H + OH,

where:

ZP - expenses for the remuneration of managerial personnel, determined based on the number of units according to the staffing table, taking into account the current remuneration system and actual charges for the previous year;

N - accruals on payments for wages of managerial personnel, established as a percentage of labor costs in accordance with the legislation of the Russian Federation;

OH - indirect general business expenses, including the costs of paying for works (services) necessary to meet the social service provider's own needs.

11. The coefficient of indirect costs included in the cost of the i-th social service (K) is calculated by the formula:

where

P - the amount of direct costs for the provision of the i-th social service.

12. The amount of direct general business expenses directly related to the provision of the i-th social service (OX) is calculated by the formula:

OX \u003d OX x K,

where:

K is the ratio of attributing general business expenses to direct expenses directly related to the provision of the i-th social service.

13. General business expenses (OH) include expenses for the provision of communication services, utilities and transport services, as well as material costs and other expenses and are calculated according to the formula:

OH \u003d Z + Z + Z + Z + Z,

where:

Z - expenses for the provision of communication services;

Z - expenses for the provision of public services;

Z - material costs;

З - expenses for the provision of transport services;

Z - other expenses.

14. The ratio of attributing general expenses to direct expenses directly related to the provision of the i-th social service (K) is determined by the formula:

K \u003d ZP / (ZP + ZP),

where:

ZP - labor costs of personnel providing the i-th social service, determined based on the number of units according to the staffing table, taking into account the current wage system and actual charges for the previous year;

ZP - expenses for the remuneration of managerial personnel, determined based on the number of units according to the staffing table, taking into account the current remuneration system and actual accruals for the previous year.

15. The amount of indirect general business expenses (OH) is calculated by the formula:

OH \u003d OH - OH,

where:

OH - general business expenses;

OX - direct general business expenses directly related to the provision of the i-th social service.

16. Indirect general business expenses include expenses for payment for works (services) necessary to meet the own needs of the social service provider, including:

a) communication services;

b) public utilities;

c) transport services;

d) material costs;

e) other works (services), including, among other things, works (services) for the maintenance of property (sanitary and hygienic service - deratization, disinfection, garbage disposal, Maintenance technical means, Maintenance buildings and equipment, repair of vehicles and other similar expenses), for the installation and installation of local computer networks, security and fire alarm systems, video surveillance, access control, as well as non-departmental, fire protection services, insurance services, manufacturing and (or) purchase blank products and services in the field information technologies.

17. Expenses for the provision of communication services, incurred both for the provision of social services to the recipient of social services, and for the provision of the own needs of social service providers, may include expenses for the rental of technical equipment, telephone communications, cellular communication, connection and use of the information and telecommunication network "Internet", access to the telephone network (installation of telephones), long-distance and international connections, local telephone connection (subscriber and hourly payment), radio communications and other means of communication, use of a radio point, as well as expenses associated with forwarding postal items, postal money transfers Money, and other similar expenses.

18. Transportation costs of social service providers may include the costs associated with the provision of transport services to ensure the travel of the recipient of social services or to meet the own needs of the social service provider.

19. Expenses of social service providers for paying for contracts for the provision of public services for the provision of social services to recipients of social services or for the provision of the social service provider's own needs may include costs for heating and technological needs, consumption of gas, electricity, water supply, sewerage, sewage, etc.

20. Material costs in the provision of social services may include the cost of purchasing food, as well as fuel and lubricants, office supplies and other materials both for the provision of social services and for the provision of the social service provider's own needs.

Electronic text of the document
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In order to implement Art. eight federal law dated December 28, 2013 N 442-FZ "On the basics of social services for citizens in the Russian Federation" I order:

1. Approve the procedure for determining tariffs for social services based on per capita norms for financing social services (annex to this order).

2. Heads of departments and departments of the Department, heads of departments of social protection of the population of administrative districts should be guided in their further work by the approved Procedure.

3. Heads of departments and departments of the Department, heads of departments of social protection of the population of administrative districts to bring to the heads of subordinate public institutions for use in future work, this order.

4. To impose control over the execution of this order on the deputy heads of the Department for areas of activity.

Head of Department V.A. Petrosyan

Appendix to the order of the Department of social protection of the population of the city of Moscow of December 17, 2014 N 1033

PROCEDURE FOR DETERMINING TARIFFS FOR SOCIAL SERVICES ON THE BASIS OF PER CAPITA STANDARDS FOR FINANCING SOCIAL SERVICES

1. General Provisions

1.1. This Procedure has been developed in accordance with regulations:

- Federal Law of the Russian Federation of December 28, 2013 N 442-FZ "On the basics of social services for citizens in the Russian Federation";

- Decree of the Government of the Russian Federation of December 1, 2014 N 1285 "On the calculation of per capita norms for financing social services";

- Decree of the Government of Moscow dated December 29, 2009 N 1500-PP "On state standards social services for the population in the city of Moscow";

– Decree of the Government of Moscow dated March 24, 2009 N 215-PP "On measures to implement the Law of the City of Moscow dated July 9, 2008 N 34 "On social services for the population of the city of Moscow".

1.2. This Procedure is applied by the Department of Social Protection of the Population of the City of Moscow to determine tariffs for social services based on per capita norms for financing social services (hereinafter referred to as tariffs for social services based on per capita financing norms).

1.3. The normative method was used to calculate tariffs for social services based on per capita financing standards.

1.4. The calculation of tariffs for social services based on per capita funding standards is carried out for each social service included in the territorial list of state-guaranteed social services provided to the population by social service providers in the city of Moscow (Appendix N 4 to the Decree of the Government of Moscow dated March 24, 2014 N 215-PP) .

1.5. The calculation of the tariff for social services on the basis of per capita funding standards is based on the actual expenditures of state institutions, the powers of the founder of which are performed by the Department of Social Protection of the Population of the City of Moscow and carrying out activities to provide (implement) public services(works) in the social protection industry.

1.6. The tariff for social services based on per capita financing standards is set:

– per bed per day for social services provided in a stationary form;

– per one place per day for social services provided in a semi-stationary form;

– per 1 service provided in the form of social services at home.

1.7. When determining the amount of profit included in the service tariff, the following main groups of expenses of social service providers are also taken into account:

– implementation and capital investments for the acquisition of fixed assets to expand the list of services provided and improve their quality;

- funds for social development.

1.8. When determining the tariff, the profit amounting to 5% of the cost of the social service was taken into account.

1.9. When calculating the cost of social services, the following costs were not included in the calculation:

- for the current repair of premises;

- for major repairs of premises;

– for the purchase of unique and expensive equipment.

2. Determination of tariffs for social services based on per capita funding standards

2.1. The tariff for the relevant social service, calculated on the basis of per capita financing norms, is determined by summing up the economically justified cost and profit according to the formula:

Tsu i = SBsu i + P i, where (1)

Tsu i - tariff for the i-th social service;

SBSU i - the cost of the i-th social service;

P i - the necessary profit received by the supplier through implementation of i-th social service.

3. Calculation of the cost of the i-th social service

3.1. Calculation of the cost of the i-th social service (SBSU i) is carried out according to the formula:

SBsu i = Рpr i + Рkosv i, where (2)

Rkosv i - indirect costs incurred by the provider in the process of providing the i-th social service.

3.2. Direct costs (Рpr i) include costs directly related to the provision of social services to the recipient:

– wages of personnel providing social services;

- accruals for the remuneration of personnel providing social services, determined in accordance with tax legislation;

- general business costs used directly in the provision of social services (communication services, transport services, utilities, inventories);

- other expenses.

3.3. The calculation of direct costs is carried out in accordance with the following formula:

Rpr i = ZP i + N i + OHz i + PRz i, where (3)

Rpr i - direct costs directly related to the provision of the i-th social service;

ZP i - the cost of remuneration of personnel directly providing the i-th social service;

N i - accruals for the remuneration of personnel directly providing the i-th social service;

OChz i - general business costs directly related to the provision of the i-th social service;

PRz i - other expenses.

4. Calculation of the cost of social services in terms of the cost of remuneration of personnel directly involved in the provision of social services

4.1. The remuneration of labor of personnel (SR i) directly involved in the provision of social services in the form of social services at home is determined based on the wage fund of personnel engaged in the direct provision of social services and the time required for the provision of social services, according to the formula:

ZP i = ZPvr i x Tvr i, where (4)

ZPvr i - the cost of remuneration of personnel directly involved in the provision of social services, in terms of one minute;

Tvr i - the time required for the provision of social services, determined in accordance with the timing of the working time of personnel directly involved in the provision of social services.

4.2. Labor costs of personnel directly involved in the provision of social services, in terms of one minute, are determined by the formula:

ZPvr i - labor costs of personnel directly providing the i-th social service, in terms of one minute;

Сi is the annual number of staff positions directly involved in rendering i-th social services in the form of social services at home, in accordance with the current staffing per one beneficiary of the social service;

FUND.r.v. - working time fund production calendar per 1 rate of personnel directly involved in the provision of the i-th social service, expressed in minutes.

4.3. The remuneration of labor of personnel (SR i) directly involved in the provision of social services in a stationary (semi-stationary) form is determined based on the wage fund of personnel engaged in the direct provision of social services and the time required for the provision of social services, according to the formula:

ZP i = ZPvr i, where (6)

ZPvr i - the cost of remuneration of personnel directly involved in the provision of social services, based on one day of the provision of this service.

4.4. Remuneration of labor of personnel (ZPvr i) directly involved in the provision of social services in a stationary (semi-stationary) form is determined based on the wage fund of personnel engaged in the direct provision of social services, per 1 bed (bed) per day according to the formula :

ZPvr i - the cost of remuneration of personnel directly involved in the provision of the i-th social service, per one day of the provision of this service;

St i - the annual number of staff rates directly involved in the provision of the i-th social service in a stationary (semi-stationary) form, in accordance with the current staffing table per 1 bed (place);

О - weighted average salary for the wage rate of the personnel directly involved in the provision of the i-th social service;

k_stim_comp is the weighted average coefficient of compensation and incentive payments for personnel;

ksots - the coefficient that determines the amount of insurance premiums to state non-budgetary funds;

D is the total number of days in a year during which a given social service can be provided by a social service provider.

5. Calculation of the cost of social services in terms of general business expenses

5.1. General business expenses (OHz i) incurred in the process of providing social services are determined by the following formula:

OHz i = Zpit i + Zmed i + Zmi i + Zmeb_obor i + Zpr i, where (8)

Zpit i - the cost of catering for i-th unit social service;

Zmed i - the cost of purchasing medicines and dressings per unit of the i-th social service;

Zmi i - the cost of purchasing soft inventory per unit of the i-th social service;

Zmeb_obor i - costs in terms of providing furniture and equipment used directly in providing i-th social service;

Zpr i - other expenses incurred directly in the provision of the i-th service.

5.2. Costs for catering (Zpit i) and for the purchase of medicines and dressings (Zmed i) per 1 bed (bed) per day are determined in accordance with the order of the Department of Social Protection of the Population of the City of Moscow dated February 9, 2012 N 55.

5.3. The standard costs for the purchase of soft inventory (Zmi i) for a social service are determined by the following formula:

Zmi i = ZPvr i x Kpr, where (9)

ZPvr i - the cost of wages and accruals for payments for wages of personnel directly involved in the provision of the i-th social service;

- the ratio of the cost of purchasing soft inventory to the payroll fund for personnel directly involved in the provision of the i-th social service.

The cost of acquiring soft goods for social services provided in a stationary (semi-stationary) form is determined based on the approved natural consumption norms and average market prices.

The costs of purchasing soft equipment for social services provided in the form of social services at home are determined in accordance with the current legislation.

5.4. Other general business expenses (Zpr i) include the following types expenses:

(Zpr i) = Зс i + Зт i + Зк i + Зм i, where (10)

Zc i - the costs of providing communication services directly used in the process of providing the i-th social service, which include:

- compensation for communication social workers providing social services;

– connection and use of the information and telecommunication network Internet;

- forwarding postal items, making postal money orders;

- accruals for the remuneration of managerial and general economic personnel, which are determined in accordance with tax legislation;

- communication services (postal services, telephone, telegraph, facsimile and other types of communication services; use of the Internet information and telecommunications network; other similar expenses);

– transport services;

- utilities (heating, electricity consumption, gas consumption, water supply, sanitation, payment for technological needs and other similar expenses);

- works, services for the maintenance of property (sanitary and hygienic services: deratization, disinfection, garbage removal; maintenance of technical equipment and other similar expenses);

- other works, services (installation and installation of local area networks; production and (or) purchase of blank products; services in the field of information technology and other similar expenses);

SUM Рpr - the amount of direct costs incurred by the provider in the process of carrying out the main activity of providing social services to recipients of social services.

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THE GOVERNMENT OF MOSCOW

DEPARTMENT OF SOCIAL PROTECTION OF THE POPULATION

MOSCOW CITIES

dated 01.01.01 N 1033

ON THE PROCEDURE FOR DETERMINING TARIFFS FOR SOCIAL SERVICES

BASED ON PER CAPITA FINANCING STANDARDS

SOCIAL SERVICES

In order to implement Art. 8 of the Federal Law of 01.01.01 N 442-FZ "On the basics of social services for citizens in the Russian Federation" I order:

1. Approve the procedure for determining tariffs for social services based on per capita norms for financing social services (annex to this order).

2. Heads of departments and divisions of the Department, heads of departments of the population of administrative districts should be guided in their further work by the approved Procedure.

3. Heads of departments and departments of the Department, heads of departments of social protection of the population of administrative districts to bring this order to the heads of subordinate state institutions for use in further work.

4. To impose control over the execution of this order on the deputy heads of the Department for areas of activity.

Head of department

Appendix

to the order of the Department

social protection of the population

Moscow city

dated 01.01.01 N 1033

DETERMINATION OF TARIFFS FOR SOCIAL SERVICES ON THE BASIS

PER CAPITA FINANCING STANDARDS FOR SOCIAL SERVICES

1. General Provisions

1.1. This Procedure has been developed in accordance with:

1.8. When determining the tariff, the profit amounting to 5% of the cost of the social service was taken into account.

1.9. When calculating the cost of social services, the following costs were not included in the calculation:

For the purchase of unique and expensive equipment.

2. Determination of tariffs for social services based on

per capita financing standards

Tsu i = SBsu i + P i, where (1)

Tsu i - tariff for the i-th social service;

SBSU i - the cost of the i-th social service;

П i - the necessary profit received by the supplier through the implementation of the i-th social service.

3. Calculation of the cost of the i-th social service

3.1. Calculation of the cost of the i-th social service (SBSU i) is carried out according to the formula:

SBsu i = Рpr i + Рkosv i, where (2)

Рpr i - direct costs directly related to the provision of the i-th social service;

Rkosv i - indirect costs incurred by the provider in the process of providing the i-th social service.

3.2. Direct costs (Рpr i) include costs directly related to the provision of social services to the recipient:

5.3. The standard costs for the purchase of soft inventory (Zmi i) for a social service are determined by the following formula:

Zmi i = ZPvr i x Kpr, where (9)

The ratio of the cost of purchasing soft inventory to the payroll fund for personnel directly involved in the provision of the i-th social service.

The cost of acquiring soft goods for social services provided in a stationary (semi-stationary) form is determined based on the approved natural consumption norms and average market prices.

The costs of purchasing soft equipment for social services provided in the form of social services at home are determined in accordance with the current legislation.

5.4. Other general business expenses (Zpr i) include the following types of expenses:

(Zpr i) = Зс i + Зт i + Зк i + Зм i, where (10)

Zc i - costs for the provision of communication services directly used in the process of providing the i-th social service, which include:

Compensation for communication to social workers providing social services;

Connecting and using the Internet;

Forwarding postal items, making postal money transfers;

Purchase of postage stamps, envelopes;

Other similar expenses;

Zt i - transportation costs directly used in the process of providing the service, which include:

Compensation for travel to social workers providing social services;

Payment for contracts for the provision of transport services for hire Vehicle;

Other similar expenses;

Zk i - utility costs incurred by the provider of social services directly in the provision of the i-th social service;

Zm i - the cost of acquiring inventories used directly in the provision of the i-th social service, including the cost of purchasing office supplies and other material assets.

5.5. General business expenses are determined structural method according to the following formula:

Zpr i = Zpvr i x Kpr, where (11)

ZPvr i - the cost of wages and accruals for payments for wages of personnel directly involved in the provision of the i-th social service;

The ratio of expenses for general business expenses to the payroll fund for personnel directly involved in the provision of the i-th social service.

6. Calculation of the cost of social services in part

indirect costs

6.1. Indirect costs include those types of costs incurred by the social service provider for the implementation of the main activity, but which cannot be included in the cost of social services using the direct calculation method.

6.2. Indirect costs in the provision of social services include:

Salaries of managerial and general economic personnel;

Accruals for the remuneration of managerial and general economic personnel, which are determined in accordance with tax legislation;

Communication services (postal services, telephone, telegraph, facsimile and other types of communication services; use of the Internet information and telecommunications network; other similar expenses);

Transport services;

Utilities (heating, electricity consumption, gas consumption, water disposal, payment for technological needs and other similar expenses);

Works, services for the maintenance of property (sanitary and hygienic services: deratization, disinfection, maintenance of technical equipment and other similar expenses);

Other works, services (installation and installation of local computer networks; production and (or) purchase of blank products; services in the region and other similar expenses);

Acquisition of inventories (expenses for fuel and lubricants, office expenses and other inventories).

6.3. In the cost of social services, indirect costs are included through the coefficient of indirect costs in proportion to direct costs.

Rkosv i = Рpr i x Kcr, where (12)

Rkosv i - the amount of indirect costs included in the cost specific i-th social services (rub.);

Рpr i - for the i-th social service (rubles);

Kcr - coefficient of indirect costs.

6.4. The coefficient of indirect costs (Kcr) is determined by the formula:

Kcr \u003d SUM Rkosv / SUM Rpr, where (13)

SUM Rkosv - the amount of indirect costs incurred by the supplier in the process of carrying out the main activity of providing social services to recipients of social services;

SUM Rpr - the amount of direct costs incurred by the supplier in the process of carrying out the main activity of providing social services to recipients of social services.

Federal Law "On the Fundamentals of Social Services for Citizens in the Russian Federation" The Government of the Russian Federation decides:

2. Establish that per capita norms for financing social services can be used to determine the amount of financing for the provision of social services in various forms of social services when forming the budget of a constituent entity of the Russian Federation, as well as to determine the amount of compensation paid to social service providers specified in part 8 of the article 30 of the Federal Law "On the Fundamentals of Social Services for Citizens in the Russian Federation".

3. The Ministry of Labor and Social Protection of the Russian Federation, together with the Ministry of Finance of the Russian Federation, should provide clarifications on the application of guidelines approved by this resolution.

1. This document has been developed to assist the constituent entities of the Russian Federation in determining a methodological approach to setting per capita standards for financing social services (hereinafter referred to as per capita financing standards).

3. Per capita financing standards may be set by the constituent entities of the Russian Federation differently for urban and rural areas, depending on the forms of social services.

a) labor costs and accruals for wage payments for personnel providing social services;

c) other expenses directly related to the provision of social services.

a) labor costs and accruals on payments for the remuneration of managerial personnel;

b) general business expenses necessary to meet the own needs of the social service provider.

7. The per capita norm for financing the i-th social service () is calculated by the formula:

The amount of direct costs for the provision of the i-th social service;

The value of indirect costs for the provision of the i-th social service.

8. The amount of direct costs for the provision of the i-th social service () is calculated based on the value (on average for the subject of the Russian Federation) of the costs of state social service organizations indicated in paragraph 5 of this document for the provision of the i-th social service according to the formula:

Accruals on wage payments for personnel providing the i-th social service, established as a percentage of labor costs in accordance with the legislation of the Russian Federation;

Direct general business expenses directly related to the provision of the i-th social service;

Other expenses directly related to the provision of the i-th social service.

9. The amount of indirect costs for the provision of the i-th social service () is calculated by the formula:

The amount of indirect costs included in the cost of social services that cannot be taken into account by the direct calculation method;

Coefficient of indirect costs included in the cost of the i-th social service.

10. The amount of indirect costs included in the cost of social services () is calculated by the formula:

Labor costs for management personnel, determined based on the number of units in the staffing table, taking into account the current system of remuneration and actual accruals for the previous year;

Accruals on payments for salaries of management personnel, established as a percentage of labor costs in accordance with the legislation of the Russian Federation;

Indirect general business expenses, including the costs of paying for works (services) necessary to meet the social service provider's own needs.

11. The coefficient of indirect costs included in the cost of the i-th social service () is calculated by the formula:

where - the value of direct costs for the provision of the i-th social service.

12. The amount of direct general business expenses directly related to the provision of the i-th social service () is calculated by the formula:

General running costs;

Coefficient of attributing general business expenses to direct expenses directly related to the provision of the i-th social service.

13. General business expenses () include expenses for the provision of communication services, utilities and transport services, as well as material costs and other expenses and are calculated according to the formula:

Expenses for the provision of communication services;

Expenses for the provision of public services;

material costs;

Expenses for the provision of transport services;

Other expenses.

14. The ratio of attributing general business expenses to direct expenses directly related to the provision of the i-th social service () is determined by the formula:

Labor costs for personnel providing the i-th social service, determined based on the number of units according to the staffing table, taking into account the current wage system and actual accruals for the previous year;

The cost of salaries for management personnel, determined based on the number of units in the staffing table, taking into account the current system of remuneration and actual accruals for the previous year.

e) other works (services), including, among other things, works (services) for the maintenance of property (sanitary and hygienic services - deratization, disinfection, garbage removal, maintenance of technical equipment, current repairs of buildings and equipment, repair of vehicles and other similar expenses) , for the installation and installation of local computer networks, security and fire alarm systems, video surveillance, access control, as well as non-departmental, fire protection services, insurance services, production and (or) purchase of blank products and services in the field of information technology.

17. Expenses for the provision of communication services, incurred both for the provision of a social service to a recipient of social services, and for the provision of the own needs of social service providers, may include expenses for the rental of technical equipment, telephone, cellular communications, connection and use of an information and telecommunication network " Internet", access to the telephone network (installation of telephones), long-distance and international connections, local telephone connection (subscriber and hourly payment), radio communications and other means of communication, use of a radio point, as well as expenses associated with forwarding postal items, making postal money transfers funds, and other similar expenses.

Appendix No. 1 to the order of the Ministry of Social Policy of the Kaliningrad Region dated October 14, 2014 No. 394

ORDER

approving tariffs for social services based on per capita

norms for financing social services

I. General provisions

Present Order defines a procedure tariff approvals for social services included in the List of social services provided by social service providers in the Kaliningrad region, based on per capita norms for financing social services (hereinafter, respectively - the List of social services, social services).
The authorized body for the approval of tariffs for social services and control over their application is the Ministry of Social Policy of the Kaliningrad Region (hereinafter referred to as the Ministry).
Tariffs for social services are annually approved by order of the Ministry before January 1 and are mandatory for all providers of social services in the Kaliningrad region.
Tariffs for social services are subject to early revision when the per capita norms for financing social services are changed and approved in the prescribed manner.
The calculation of per capita norms for financing social services is carried out by the Ministry, taking into account the Guidelines for the calculation of per capita norms for financing social services, approved by the Decree of the Government of the Russian Federation, according to the appendix.
This Procedure defines methodological approaches in approving per capita norms for financing social services in the Kaliningrad Region.
Calculation of per capita norms for financing social services in order to: - increase the availability and quality of social services; - expanding opportunities for participation in the provision of social services of social service providers of all forms of ownership; - optimization of the use of available capacities, logistical, personnel and financial resources providers of social servants; - stimulating the introduction of new types of social services and expanding the range of existing ones; - combinations of economic interests of providers and recipients of social services.
When calculating per capita norms for financing social services, a calculation is made for each social service included in the list of types of social services approved in the Kaliningrad region, in various forms of social services, including for a fee, depending on the type and type of social service provider and providing.
The normative method is used to calculate the per capita norms for financing a social service unit.
Financial cost standards are set: - per bed per day (person-day) for social service providers providing inpatient social service; - per one place (person) per day for social service providers providing social services in semi-stationary (non-stationary) forms; - per person per year for social service providers in the form of social services at home.
When calculating the per capita norms for financing social services, the approved norms are used that characterize the process of providing social services, including standards for nutrition, soft inventory, medicines, consumption standards for consumables, etc.
The calculation of the per capita standard for financing a social service is based on the calculation of the cost of providing a citizen ( to an individual or family) social services.

II. The procedure for determining the cost of social services

13. The calculation of the cost of the i-th social service (SBSU i) is carried out according to the formula:

SBSUi =Rpri +Rkosv i, where (1)

Rpri- straight i-th expenses services;

Rkosvi- indirect costs of the i-th service.

14.K direct costs(Ppr i) include costs directly related to the provision of a social service to a citizen (individual or family):

Salaries of personnel providing social services;

Accruals for the remuneration of personnel providing social services, determined in accordance with tax legislation;

General business expenses used directly in the provision of social services (communication services, transport services, utilities, inventories, etc.), etc.;

Other expenses.

15. The calculation of direct costs is carried out based on the value of the average costs in the Kaliningrad region for the listed types of costs of state social service institutions for the provision of social services, for the previous billing period (at least 1 year) using the consumer price growth index for the previous year or according to approved norms expenses.

PPpi= RFPi +H i+ OHz + PRzi, where (2)

Rpri- direct costs of the i-th service;

RFPi- expenses for the remuneration of personnel directly providing the i-th service for the billing period;

Hi- accruals for staff salaries, directly

rendering i-th service for the billing period;

OHzi- general business costs associated with the provision of the i-th service:

PRzi- other expenses.

16. Calculation of the cost of personnel remuneration (ZP i) is carried out taking into account the norms of time for the performance of a particular type of social service, wages for each employee in accordance with the staffing table.

17. Remuneration of personnel (RP i) is determined on the basis of the payroll fund for the number of personnel involved in the direct provision of the i-th social service, and the time required to provide the i-th social service according to the formula:

RFP i =ZPvr ixTvri/60min., where (3)

ZPvri- labor costs in terms of one hour for employees providing the i-th service for the billing period (rubles);

Tvri- time required for the provision of the i-th service by the staff (min.).

18. The calculation of remuneration for personnel directly providing the service is determined in accordance with the Trutov Code of the Russian Federation, regulatory legal acts of the Russian Federation, regulatory legal acts of the constituent entity of the Russian Federation.

19. Accrual for wages personnel directly providing social services (H i) are established by the current

legislation of the Russian Federation as a percentage of the wage fund.

20. General business costs (OHz i) used directly in the provision of social services include:

Communication services;

Transport services;

Utility bills;

inventories;

and calculated by the formula:

OHz i =Zs i+ Zti +Zki +Zmi +Zpri,where (4)

Wc i- expenses for communication services incurred directly during the provision of the i-th service;

3ti- transport costs incurred directly in the provision of the i-th service;

Zki- utility costs incurred directly in the provision of the i-th service;

Zmi- the cost of acquiring inventories that arose directly in the provision of the i-th service;

Zpri- other expenses. arising directly during the provision of the i-th service.

21. Expenses for the provision of communication services for the purpose of meeting their own needs may include: rent of technical equipment, telephone communications, cellular communications. connection and use of the Internet information and telecommunications network, access to the telephone network (installation of telephones), long-distance and international connections, local telephone connection (subscriber and hourly payment), radio communications and other means of communication, in addition, forwarding of postal items, postal orders, purchase postage stamps, envelopes, use of a radio point and other similar expenses.

22. Transportation costs of institutions may include: payment for contracts for the provision of transport services for the purpose of providing for their own needs, including for hiring vehicles, the cost of moving and other transport costs associated with the movement of employees.

23. The expenses of the institution for paying for contracts for the provision of public services in order to meet their own needs could include: heating and technological needs, hot water supply, consumption of gas, electricity, water supply, sewerage, sewage, etc.

24. Expenses for the consumption of utilities are determined based on the expenses of the institution for the previous billing period (1-3 years) using the deflator coefficient or in accordance with the concluded agreements, taking into account the current tariffs for utilities or standards for utilities.

25. Expenses of the institution for material reserves may include: the purchase of food, soft inventory, fuels and lubricants, stationery and other materials.

26. Expenses for the purchase of products are determined based on the current norms of the average daily set of products for one resident and current prices.

27. Expenses for the purchase of fuels and lubricants are determined based on the planned amount of work (annual mileage) for each vehicle, the current fuel and lubricant consumption rates for road transport and actual average cost fuels and lubricants or based on the natural standard and current prices.

28. Expenses for the purchase of stationery and other material assets are determined on the basis of actual costs or according to the calculation of the need.

29. Indirect costs include those types of costs that are necessary for the provision of social services, but which cannot be included in the cost of the direct account method.

30. Indirect costs in the provision of a social service may include:

1) salaries of management personnel, determined in accordance with the staffing table and actual accruals for the previous year, which are determined in accordance with the current staffing table;

2) accruals for the remuneration of managerial personnel, which are determined in accordance with tax legislation;

3) payment for works, services, including:

Transport services;

Utilities (heating, electricity consumption, gas consumption, water supply, sanitation, payment for technological needs, other similar expenses);

Works, services for the maintenance of property (sanitary and hygienic maintenance: deratization, disinfection, garbage removal; maintenance of technical equipment, current repairs of equipment, current repairs of buildings, repairs of vehicles and other similar expenses);

Other works\services (installation and assembly of local computer networks, security and fire alarm systems, video surveillance, access control; non-departmental (including fire) protection services; insurance services; production and (or) purchase of blank products; services in the field of information technologies), which are calculated on the basis of the previous period (1-3 years) using the deflator index;

Expenditure of inventories (expenses for fuel and lubricants, office expenses and other inventories).

In the cost of the i-th social service, indirect costs are included through the coefficient of indirect costs in proportion to direct costs.

RkosvI = Petci x Kkr, where (5)

Rkosvi- the amount of indirect costs included in the cost of a specific i-th service (rubles);

Petci- direct costs for the i-th service (rubles);

Kkr- coefficient of indirect costs.

The coefficient of indirect costs (Kcr) is determined by the formula:

Kkr =SUMRkosv/SUMRpr, where (6)

SUM Rkosv - the amount of indirect costs for the institution;

SUM Rpr - the amount of direct costs for the institution.

31. The per capita norm for financing social services (PNsu i) is equal to the sum of the economically justified cost according to the formula :

PNsu i= SBSUi, where (7)

SBSUi - cost of i-and services.

32. The per capita norm of budget financing for social services (PNcy ci) is equal to the sum of the economically justified cost minus the payment for social services (Psp) according to the formula:

PNsu si= SBSUI - Psp (7)

SBSUi- the cost of the i-th service;

Psp

III. The procedure for changing the cost of social services

33. The per capita norm of budget financing of social services for the next financial year and for the planning period can be recalculated in case of changes in the volumes budget appropriations provided for in the law of the Kaliningrad region on the regional budget for financial support for the implementation state order, as well as amendments to the regulatory legal acts that establish requirements for the provision of public services.

34. The Ministry of Social Policy of the Kaliningrad Region has the right to recalculate the standard costs for the next financial year and for the planning period in the event of a change in the state task for the institution for the provision of public services.

IV. The procedure for calculating the amount of subsidies for financial support for the implementation of the state task

35. Financial support for the fulfillment of the state task is carried out in the form of a subsidy within the budgetary allocations provided for in the regional budget for the relevant purposes.

36. The volume of financial support for the implementation of the state

tasks for the corresponding financial year (Vf) is determined individually for each institution according to the formula:

Vfo =SUM(SBsy i x hoGi) x Kki, where (8)

SBSUi - the cost of the i-th service;

Hogi

Kki

37. The volume of financial support for the implementation of the state

tasks for the corresponding financial year (Vfo su) is determined individually for each supplier according to the formula:

Vfo su =SUM (SBSUi x Chogi) - Psp x Kki, where (9)

SBSUi- the cost of the i-th service;

HoGi- number of attendants citizens i services;

Psp- the volume of attracted funds planned to be received from consumers of public services, established by the state task, and provided in accordance with the law on the terms of full or partial payment.

Kki is a correction factor depending on the number of citizens served.

38. The volume of financial support for the implementation of the state

tasks determined on the basis of tariffs cannot exceed the amount of budgetary appropriations provided for these purposes by the consolidated budget list of the main manager of the regional budget funds for the corresponding financial year and planning period.

39. If the state task is not fulfilled by more than 10%, the amount of subsidies is adjusted downward.

40. The provision of subsidies during the financial year is carried out on the basis of an agreement on the procedure and conditions for the provision of a subsidy, concluded between the main administrator and the provider providing social services, in accordance with the approximate form of such an agreement approved by the Ministry of Finance of the Kaliningrad Region.

How to calculate the per capita standard for financing social services. On the procedure for determining tariffs for social services based on per capita norms for financing social services

Guidelines for calculating per capita norms for financing social services

PROCEDURE FOR DETERMINING TARIFFS FOR SOCIAL SERVICES ON THE BASIS OF PER CAPITA STANDARDS FOR FINANCING SOCIAL SERVICES

THE GOVERNMENT OF MOSCOW

Appendix

1. General Provisions

2. Determination of tariffs for social services based on

3. Calculation of the cost of the i-th social service

6. Calculation of the cost of social services in part

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