On the procedure for determining tariffs for social services based on per capita norms for financing social services. Standards and norms for the provision of social services to the population: how to do them, and for what purpose Normative per capita financing of social
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 funding standards social services can be used to determine the amount of funding for the provision of social services in various forms 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 Article 30 of the Federal Law "On the Fundamentals of Social Services for Citizens in the Russian Federation" .
3. Ministry of Labor and social protection of the Russian Federation, together with the Ministry of Finance of the Russian Federation, to provide clarifications on the application guidelines 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 a methodological approach to setting 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 differentially for urban and countryside depending on the form 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 payments for the remuneration of managerial personnel;
b) general business expenses necessary to meet the own needs of the social service provider.
7. Per capita financing standard i-th social services (PN) is calculated by the formula:
P - the amount of direct costs for the provision of the i-th social service;
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 providing 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 staffing taking into account the current system of remuneration and actual accruals 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 - the cost of providing utilities;
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) 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 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, 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 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 the forwarding of postal items, the implementation of postal 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, stationery 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
prepared by CJSC "Kodeks" and checked against:
Official Internet portal
legal information
www.pravo.gov.ru, 08.12.2014,
N 0001201412080016
Document provided by ConsultantPlus
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. eight federal law dated 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 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
Application
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
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)
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 acquiring soft inventory to the wage fund of personnel directly involved in rendering 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 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 the rental of vehicles;
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 by the structural method using 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.
I.V. Artemova,
chief accountant, consultant
The social services sector is going to see big changes in 2015. The provision of social services will be regulated by a new federal law. In addition, per capita norms for financing these services are being introduced. At the same time, the regions will determine the list of services provided from among the typical ones, as well as set fees and regulate other important issues of social services.
New law on social services
On January 1, 2015, Federal Law No. 442-FZ of December 28, 2013 "On the Fundamentals of Social Services for Citizens in the Russian Federation" (hereinafter - Law No. 442-FZ) came into force. From this moment, Federal Laws No. 122-FZ of August 2, 1995 "On Social Services for Elderly Citizens and the Disabled" and No. 195-FZ of December 10, 1995 "On the Basics of Social Services for the Population in the Russian Federation" (hereinafter - Law No. 195 -FZ).
Social services for citizens are now understood as activities for the provision of social services to citizens (clause 1, article 3 of Law No. 442-FZ). Social services are actions in the field of social services to provide permanent, periodic, one-time, including urgent, assistance to a citizen in order to improve his living conditions and (or) expand his ability to independently provide for his basic life needs (clause 2, article 3 of the Law No. 442-FZ).
The recipient of social services are citizens who are recognized as in need of social services and who are provided with social services, and the provider of social services - entity regardless of its organizational and legal form and (or) individual entrepreneur providing social services.
Federal body executive branch, which develops public policy in the field of social services, is the Ministry of Labor of Russia. In particular, his powers in this area include the approval of an approximate procedure, nomenclature, methodological recommendations for social service organizations, as well as recommendations for calculating nutritional standards, provision and individual needs of service recipients.
To the powers of the authorities state power subjects of the Russian Federation, in accordance with Article 8 of Law No. 442-FZ, including:
- approval of the norms for the staffing of social service organizations of the constituent entity of the Russian Federation, the norms for the provision of soft equipment and the area of \u200b\u200bliving premises when providing social services by these organizations;
In order to implement Art. 8 of the Federal Law of December 28, 2013 No. 442-FZ "On the basics of social services for citizens in the Russian Federation"
I ORDER:
1. Approve tariffs for social services based on per capita norms for financing social services, in accordance with Annexes 1-4 to this order.
2. Heads of departments and divisions 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 tariffs.
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.
Tariffs for social services provided to citizensin the form of social services at home
|
Average time to complete 1 social service |
for a service without VAT, rub. |
||
|
1. Social services |
|||
|
purchase and delivery at the expense of the recipient of social services to the home of food, hot meals from trade organizations | |||
|
help with cooking | |||
|
help with eating | |||
|
purchase and delivery at the expense of the recipient of social services to the home of essential goods | |||
|
assistance with house cleaning | |||
|
delivery of water, heating of stoves, assistance in providing fuel (for those living in residential premises without central heating and (or) water supply) | |||
|
delivery of things for washing, dry cleaning, repair and their return delivery at the expense of the recipient of social services | |||
|
Assistance in organizing the repair of the premises and its subsequent comprehensive cleaning | |||
|
assistance in making payments for housing and utilities, communication services (including taking readings from metering devices for the consumption of heat energy, hot and cold water, gas, filling out receipts, paying bills) | |||
|
assistance in organizing the provision of services by trade organizations, organizations providing utilities and communication services, as well as other organizations providing services to the population | |||
|
delivery of books, purchase of newspapers and magazines at the expense of recipients of social services | |||
|
Subscribing to newspapers and magazines at the expense of recipients of social services | |||
|
assistance in visiting theaters, exhibitions and other cultural events | |||
|
short term babysitting | |||
|
Assistance with funeral paperwork | |||
|
promoting health-based care | |||
|
health monitoring | |||
|
provision of primary pre-medical health care in an emergency form | |||
|
performing medical procedures, dressings, injections as prescribed by the attending physician | |||
|
provision of sanitary and hygienic services | |||
|
assistance in providing medical care | |||
|
assistance in conducting medical and social expertise | |||
|
assistance in carrying out rehabilitation activities (medical, social), including for the disabled, on the basis of individual programs rehabilitation | |||
|
assistance in providing the necessary technical means for the rehabilitation of a disabled person | |||
|
assistance in providing, according to the conclusion of a medical organization, medicines and medical devices | |||
|
visits to recipients of social services who are in medical organizations in stationary conditions | |||
|
assistance in obtaining vouchers for sanatorium treatment | |||
|
3. Social and psychological services |
|||
|
Rendering psychological help | |||
|
4. Social and educational services |
|||
|
assistance in obtaining education and (or) a profession for disabled people, taking into account the peculiarities of their psychophysical development, individual capabilities | |||
|
5. Social and labor services |
|||
|
employment assistance | |||
|
6. Social and legal services |
|||
|
employment assistance | |||
|
Social and legal services | |||
|
assistance in obtaining social support measures, including benefits | |||
|
assistance in obtaining free legal assistance in the manner prescribed by law | |||
T tariffs on social services provided to citizens in a semi-permanent form of social service at home
|
Name of the social service |
The average norm of time for the performance of 1 social service |
for a service without VAT, rub. |
|
|
1. Urgent social services |
|||
|
provision of free hot meals or a set of products | |||
|
provision of one-time assistance in the form of food packages, clothes, shoes and essentials | |||
|
provision of clothing, footwear and other essentials | |||
|
assistance in obtaining temporary housing | |||
|
assistance in obtaining emergency psychological assistance with the involvement of psychologists and representatives of traditional religious denominations in this work | |||
|
organization of emergency psychological assistance | |||
|
assistance in obtaining legal assistance in order to protect the rights and legitimate interests of recipients of social services | |||
|
provision of one-time services to citizens in need of a one-time provision of social services | |||
|
provision of socio-economic support to children and families with children (clothes, food and other assistance) | |||
|
2. Social services |
|||
|
catering, household and leisure services | |||
|
providing hot meals |
1 service per day | ||
|
organization of cultural and leisure events | |||
|
provision of temporary stay in social service organizations | |||
|
provision of furniture | |||
|
providing in-kind assistance in the form of clothing and footwear | |||
|
provision of bedding and other accessories | |||
|
leisure activities (books, magazines, newspapers, board games and others) | |||
|
purchase of railway tickets for travel to the former place of residence (if needed) | |||
|
assistance in organizing recreation and recreation for children | |||
|
3. Social and medical services |
|||
|
provision of first pre-medical medical and sanitary aid | |||
|
organization of medical and recreational activities | |||
|
provision of medical and social care taking into account the state of health of the recipient of social services | |||
|
assistance in passing the examination in the institutions of medical and social expertise | |||
|
organizing medical examinations | |||
|
assistance in hospitalization medical organizations, accompaniment to medical organizations | |||
|
4. Social and psychological services |
|||
|
assistance in obtaining psychological assistance | |||
|
providing psychological support, conducting psycho-correctional work | |||
|
assistance in recovery social connections | |||
|
support for further life | |||
|
assistance to parents in the upbringing of children, including assistance in conflict situations | |||
|
provision of comprehensive psychological and pedagogical assistance | |||
|
social patronage of families with children who are in a socially dangerous situation | |||
|
social patronage of orphans and children left without parental care, graduates of organizations for orphans and children left without parental care, under the age of 23 | |||
|
5. Social and educational services |
|||
|
carrying out activities to restore professional skills | |||
|
assistance in vocational training | |||
|
assistance to minors in matters of vocational guidance, education and employment | |||
|
6. Social and labor services |
|||
|
employment assistance | |||
|
7. Social and legal services |
|||
|
assistance in the preparation of documents, except for cases of execution of documents affecting the interests of third parties, assistance in writing letters | |||
|
assistance in obtaining free legal aid | |||
|
assistance in the restoration of lost documents | |||
|
assistance in organizing pensions and providing other social benefits | |||
|
assistance in the preparation of documents for placement in the organization of stationary social services | |||
|
assistance in registration as those in need of residential premises | |||
|
assistance in the restoration in court of the rights to illegally alienated residential premises | |||
|
assistance in representation in court in order to protect the rights and interests | |||
|
8. Services to increase the communication potential of recipients of social services, with disabilities, including children with disabilities |
|||
|
training of persons with disabilities (disabled children) in the use of care products and technical means of rehabilitation | |||
|
carrying out social and rehabilitation measures in the field of social services | |||
|
teaching habits of life and in public places | |||
|
assistance in teaching computer literacy skills | |||
1 for persons attending day care units for pensioners and the disabled
2 for juveniles attending day care units for children and adolescents
3 for persons without fixed residence
Tariffs for social services provided to citizens in all forms of social services at home
|
Name of the social service |
The average norm of time for the performance of one social service |
for a service without VAT, rub. |
|
|
1. Social services |
|||
|
cooking hot food | |||
|
household help (washing dishes, taking out the trash) | |||
|
accompaniment on trips around the city by public transport | |||
|
general cleaning of the premises by means of the client: | |||
|
wet cleaning of all types of flooring | |||
|
cleaning of persistent dirt from moisture-resistant walls (bathroom and toilet rooms, "apron" in the kitchen) | |||
|
cleaning furniture from dust throughout the apartment | |||
|
cleaning of carpets, rugs, carpets with a vacuum cleaner of the client throughout the apartment | |||
|
cleaning sinks in the kitchen and bathroom, cleaning the bathtub and toilet | |||
|
cleaning the stove: without oven; with oven 60 minutes | |||
|
skirting board cleaning | |||
|
wiping doors, doorways in the apartment | |||
|
one window cleaning | |||
|
insulation of one window with window insulation (customer's funds) | |||
|
minor repair of clothes, linen | |||
|
ironing | |||
|
accompaniment for a walk | |||
|
provision of motor transport services to the organization (by reservation) | |||
|
reading periodicals and fiction | |||
|
2. Social and medical services |
|||
|
haircut | |||
|
change of bed linen | |||
|
change of underwear | |||
|
medical and physical culture complex | |||
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).
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 payments for the remuneration of managerial 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 () 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.
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.
