ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of October 8, 2014 No. 868

About financing of the educational institutions of primary and general secondary education subordinated to bodies of local public authority of the second level, on the basis of standard expenses on one pupil

For the purpose of accomplishment of provisions of part (2) article 35 of the Law on public finance and budget and tax responsibility No. 181 of July 25, 2014 (The official monitor of the Republic of Moldova, 2014, Art. No. 223-230, 519) and the part Item g-1) (2) article 4 of the Law No. 435-XVI of December 28, 2006 on administrative decentralization (The official monitor of the Republic of Moldova, 2007, Art. No. 29-31, 91), with subsequent changes and amendments, DECIDES: the Government

1. To perform financing of the state educational institutions of primary and general secondary education on the basis of standard expenses on one pupil.

2. Approve:

1) Regulations on financing of educational institutions of primary and general secondary education by municipal authorities of the second level on the basis of standard expenses on one pupil, according to appendix No. 1;

2) Regulations on distribution and use of money at the expense of administrative and territorial unit component, according to appendix No. 2;

3) Regulations on forming and appointment of Fund of inclusive education, according to appendix No. 3.

3. To bodies of local public authority of the second level:

1) to provide the organization and functioning of network of educational institutions and the consolidated classes for the purpose of assistance to equal access for all pupils to high-quality services of education;

2) to provide effective management of the financial resources intended for educational institutions;

3) to give help to heads of educational institutions in implementation of financial management.

4. To the Ministry of Education, culture and researches to perform monitoring and to give necessary methodological support in process of financing of educational institutions and restructuring of school general education network.

5. Recognize invalid the orders of the Government according to appendix No. 4.

6. This Resolution becomes effective since January 1, 2015.

7. To impose control over the implementation of this Resolution on the Ministry of Education, cultures and researches.

Appendix No. 1

to the Order of the Government of the Republic of Moldova of October 8, 2014 No. 868

Regulations on financing of the educational institutions of primary and general secondary education subordinated to bodies of local public authority of the second level, on the basis of standard expenses on one pupil

I. General principles

1. This Provision establishes methodology of financing of the state educational institutions of primary and general secondary education (further – methodology) on the basis of standard expenses on one pupil and procedure for its application in the budget process.

2. The methodology is provided by the single (unified) formula having specific application when forming budgets of different levels and is used based on limit of expenses for all educational institutions.

3. The methodology is applied to the state educational institutions of primary and general secondary education, including elementary schools, elementary schools - kindergartens, gymnasiums and lyceums (further – educational institutions).

4. The methodology extends to the main component of the budget and includes:

1) current expenses, except costs on:

a) food;

b) studying of languages of ethnic minorities;

c) specific conditions of remuneration of work of employees of some organizations of areas Keushen, Aneny Noy and Dubesar;

d) expenses of implementation of activities by groups of obligatory training of children for school;

e) the additional salary as a result of reducing to 75% of didactic regulation for pedagogical personnel in the first three years of pedagogical activities;

2) capital expenditures, except capital investments.

5. In this Provision the following concepts are applied:

limit of expenses – amount of expenses based on which the budget statement for new financial year is developed for the educational institutions implementing methodology;

empirical – based on the data obtained as a result of mathematical processing of the available information;

variable costs – the costs which are conditionally depending on range of services, that is on number of pupils;

fixed costs – the costs conditionally independent of range of services, that is from number of pupils;

the small school – elementary school, number of "the weighed pupils" of which equally or is less 41, and gymnasium, number of "the weighed pupils" of which is equal or less than 91;

the small school which is not subject to closing – school in the neighborhood of which, in radius of 10-15 km, there is no other similar school having similar classes of the same steps of education, available places and with similar language of teaching;

elementary school – kindergarten – the organization having pupils of initial classes (I-IV) and, at least, one group of children of preschool age;

categorical transfers – the financial resources calculated on the basis of standard expenses on one pupil, allocated unambiguously and in the absolute amount from the government budget to budgets of administrative and territorial units of the second level for the purpose of financing of educational institutions;

branch - educational gymnasia institution, with the number of "the weighed pupils" equal or less 91, which performs activities as the division of the certain educational unit having the status of the legal entity, subordinated to the same contractor of the budget according to the law.

II. General view of formula of financing and feature of its application at different stages of the budget process

Part 1. Establishment of the relations between the government budget and budgets of administrative and territorial units of the second level

6. For establishment of the relations between the government budget and budgets of administrative and territorial units in the course of implementation of methodology:

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