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RESOLUTION OF THE MINISTRY OF EDUCATION OF THE REPUBLIC OF BELARUS

of March 17, 2021 No. 49

About approval of the Instruction about procedure for financing in 2021 of part of expenses of other organizations at the expense of means of local budgets

Based on subitem 4.4 of item 4 of the resolution of Council of Ministers of the Republic of Belarus of February 18, 2021 "About measures for implementation of the Law of the Republic of Belarus of December 29, 2020 No. 73-Z "About the republican budget for 2021" the Ministry of Education of the Republic of Belarus DECIDES: No. 95

1. Approve the Instruction about procedure for financing in 2021 for part of expenses of other organizations at the expense of means of local budgets it (is applied).

2. This resolution becomes effective after its official publication and extends the action to the relations which arose since January 1, 2021.

Minister

I. V. Karpenko

It is approved

Ministry of Finance of the Republic of Belarus

 

Brest regional executive committee

 

Vitebsk regional executive committee

 

Gomel regional executive committee

 

Grodno regional executive committee

 

Minsk regional executive committee

 

Mogilev regional executive committee

 

Minsk city executive committee

 

 

Approved by the Resolution of the Ministry of Education of the Republic of Belarus of March 17, 2021 No. 49

The instruction about procedure for financing in 2021 of part of expenses of other organizations at the expense of means of local budgets

1. This Instruction determines procedure for financing in 2021 parts of expenses of other organizations which according to the legislation are granted the right to perform educational activities (further - other organizations), in case of realization by them of the educational program of preschool education, the educational program of vocational education at the level of preschool education, the educational program of vocational education at the level of preschool education for persons with intellectual insufficiency at the expense of means of local budgets.

2. Other organization reports about implementation of the educational program of preschool education, the educational program of vocational education by it at the level of preschool education, the educational program of vocational education at the level of preschool education for persons with intellectual insufficiency to the structural division of city (district) executive committee, local administration of the area in the city performing state powers of authority in education (further - management (department) of education), in the place of the stay or the location of the structural division created for the organization of educational process in case of implementation of the specified educational programs (further - structural divisions).

3. Regional and Minsk city Councils of deputies based on the paragraph of the fifth item 4 of article 21 of the Law of the Republic of Belarus of December 29, 2020 "About the republican budget for 2021" provide to No. 73-Z the direction of funds from the corresponding local budgets for financing of part of expenses of other organizations within standard rates of fiscal capacity of expenses on one pupil in the organizations of preschool education, special day nursery gardens, special kindergartens established by the state social standards on servicing of the population.

4. Financing of other organization is performed based on the budget estimate.

The budget estimate is constituted according to the Instruction about procedure for creation, consideration and approval of budget estimates, profit and loss budgets of extrabudgetary funds of state-financed organizations, budget estimates of state non-budgetary funds, and also introduction of changes in them and (or) amendments approved by the resolution of the Ministry of Finance of the Republic of Belarus of January 30, 2009 No. 8.

5. The expenses included in budget estimates shall be proved by the corresponding payment under Articles, subarticles and (or) elements of economic classification of expenses of the budget according to appendix 6 to the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2008 No. 208 "About budget classification of the Republic of Belarus" (further - economic classification) proceeding from the standard rates existing for the relevant state-financed organizations (regular standard rates, salaries of all employee categories, payment terms of work, cash expense rates on food and other standard rates), when using program and target method in the budget process - on actions of state programs and subprogrammes, regional complexes of the actions directed to implementation of the state programs and subprogrammes providing financing at the expense of means of local budgets.

Staff lists as of the beginning of financial year, and also payment of the expenses under Articles, subarticles and (or) elements of economic classification included in the budget estimate are attached to the budget estimate information on indicators of activities of other organization for the next financial year, and when using program and target method in the budget process - on actions of state programs and subprogrammes.

6. In the presence on balance of other organization of several structural divisions which part of expenses is financed from means of local budgets the summary budget estimate is constituted.

7. The budget estimate (the summary budget estimate) affirms management (department) of education in duplicate.

One copy of the approved budget estimate remains in management (department) of education, the second goes other organization.

8. Execution of the budget estimate on financing of part of expenses of other organization is performed according to established procedure of execution of local budgets through bodies of the State Treasury.

Money transfer is performed by bodies of the State Treasury:

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