Dochody i wydatki przedszkoli w świetle studium przypadku

Abstract

Kindergartens are budgetary units financed in the form of net budgeting. Relations of net type mean that the budget covers only shortages and only surpluses of a given unit are incomes of the budget. Budgetary units finance all their incomes and outlays, but they do not amortize fixed assets and do not pay taxes the way enterprises do it. In order to improve the administrative-financial management there have been set up economic-administrative sections of schools subordinated directly to appropriate inspectors of education. These sections are budgetary units. The main source of incomes of a budgetary unit (kindergartens under study) were grants from the budget, while their revenues, i.e. payments for services made by the population were of a supplementary character. Compulsory payments collected for services provided by kindergartens accounted for ca. 12 per cent of their revenues, which was incompatible with an assumption that a budgetary unit should cover 60 per cent of costs from its own revenues. Moreover, such payments are not dependent on the level of incomes per one person in a family. Activity of the personnel is not connected with revenues obtained by kindergartens. A solution, in which the size of revenues is not directly related to the quantity and quality of services offered by kindergartens, does not conform with the concept of a budgetary unit. Hence a conclusion that a kindergarten must continue to be a budgetary unit.