CHAMBER OF CONTROL AND ACCOUNTS
OF THE CITY DISTRICT OF ZVENIGOROD
143180, Moscow region, Zvenigorod, st. Lenina, 28
REPORT #1
according to the results of inspection of catering in municipal preschool
educational institutions urban district of Zvenigorod
This report was compiled by the Chairman of the Chamber of Control and Accounts of the city district Zvenigorod Rydaeva E.N. intended use funds allocated in 2011 for catering in municipal preschool educational institutions of the city of Zvenigorod.
The audit was carried out in accordance with the Regulations “On the Chamber of Control and Accounts of the Zvenigorod City District”, approved by the decision of the Council of Deputies of the Zvenigorod City District dated November 18, 2008 No. 15/7, the work plan of the Chamber of Control and Accounts for 2012, approved by the decision of the Council of Deputies city district of Zvenigorod dated March 22, 2012 No. 5/13, by the order of the Chairman of the Chamber of Control and Accounts for an audit dated March 20, 2012 No. 1.
During the check, the following objects of control were covered:
Centralized accounting of educational institutions, culture, sports, tourism;
Municipal pre-school educational institution "Kindergarten No. 1 "Solnyshko" g.o. Zvenigorod (hereinafter MDOU "Kindergarten No. 1");
Municipal preschool educational institution "Kindergarten No. 7 "Skazka"
Officials during the audited period were:
Chief Accountant of the Centralized Accounting Department of Educational Institutions G.N. Kornyukhin;
Head of MDOU "Kindergarten No. 1" - N.N. Krylova;
Head of MDOU "Kindergarten No. 7" - L.N. Kruglova.
The check was carried out by a selective method.
Based on the results of the audit, acts No. 1 and No. 2 dated April 17, 2012 were drawn up.
These acts are signed by the verified party.
The check found:
Catering in municipal preschool educational institutions Zvenigorod is carried out in accordance with the Decree of the Chief State Sanitary Doctor of the Russian Federation of July 22, 2010 No. 91 "On the approval of SanPin 2.4.1.2660-10" Sanitary and epidemiological requirements for the device, maintenance and organization of the operating preschool organizations».
MDOUs operate on the basis of the approved Charter, are a legal entity, have an independent balance sheet, income and expenditure estimates, and personal accounts.
Between MU "Centralized Accounting of Educational, Cultural, Sports, Tourism Institutions" and MDOU signed agreements dated 01.01.2011 for the provision of services for the conduct of planning and economic activities and accounting services for financial and economic activities, accounting, tax and statistical accounting and reporting.
For the implementation of educational activities by the Ministry of Education
The Moscow Region issued licenses for:
MDOU "Kindergarten No. 1" license series RO No. 008081. The license is valid until October 18, 2015.
MDOU "Kindergarten No. 7" license series A No. 337229. The license is valid until September 29, 2015.
According to the Charter, the working hours of a preschool educational institution from 7 hours 00 minutes. until 19:00 (12:00) with a five-day work week.
The planned number of pupils according to the issued license is:
MDOU "Kindergarten No. 1" - 160 people.
Of the total number of children, in 2011, 35 pupils or 28% of the total number had benefits on parental fees.
MDOU "Kindergarten No. 7" - 120 people.
Of the total number of children, 42 pupils or 35% of the total number had parental benefits in 2011.
Financing of MDOU for the purchase of food products was carried out at the expense of the local budget.
Limits of budgetary obligations to preschool institutions for the purchase of food products for 2010 were approved for MDOU "Kindergarten No. 1" in the amount of 3,065.4 thousand rubles, for MDOU "Kindergarten No. 7" in the amount of 2,015.4 thousand rubles.
Cash expenses for 2011 under item 340 “Foodstuffs” amounted to:
MDOU "Kindergarten No. 1" in the amount of 2,569.2 thousand rubles, or 84% of the adjusted limits of budget obligations.
MDOU "Kindergarten No. 7" in the amount of 1,730.0 thousand rubles, 1,794.2 thousand rubles, or 89% of the adjusted limits of budget obligations.
As of 01.01.2012, there are no accounts payable of MDOU for settlements with suppliers.
By the decision of the Council of Deputies, Mr..about. Zvenigorod dated 05.11.2009 No. 34/6 “On the establishment from 01.01.2010 of the cost of parental fees for the maintenance of children in municipal preschool educational institutions municipality"Zvenigorod City District" set the amount of parental fees for the maintenance of children in municipal preschool educational institutions in the amount of 1,700 rubles per month.
The cost of food for 1 child per day according to the plan in 2011 in the MDOU "D / Garden No. 1" was 122 rubles 86 kopecks.
The average annual cost of food per child per day, in fact, in the MDOU "D / Kindergarten No. 1" amounted to 105 rubles 58 kopecks.
The deviation of the actual cost of food per 1 child per day from the planned cost was 17 rubles 28 kopecks.
The cost of food for 1 child per day according to the plan in 2011 in the MDOU "D / garden No. 7"
was:
garden - 122 rubles 86 kopecks:
nursery - 101 rubles 31 kopecks.
The average annual cost of food per child per day, in fact, in MDOU "D / Kindergarten No. 7" in 2011 was:
garden - 114 rubles 36 kopecks;
nursery - 100 rubles 40 kopecks.
The deviation of the actual cost of food per 1 child per day from the planned cost was:
garden - 8 rubles 50 kopecks;
nursery - 0 rubles 91 kopecks.
It should be noted that in MDOU "D / garden No. 7" average annual cost food for 1 child per day in the short stay group for 2011 was 77 rubles 29 kopecks.
In accordance with the law of 21.07.05. No. 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs"
in 2011, agreements were concluded for the supply of food products to MDOU "D / garden No. 1" with LLC "Kurortbaza", LLC "United bakeries", LLC "Mitprofit", LLC "Moltorg".
Based on an approximate 10-day menu, which is approved by the manager kindergarten and agreed with Rospotrebnadzor, a menu of requirements is compiled daily, in accordance with the norms for laying food products and data on the number of satisfied persons.
Write-off of food products is carried out on the basis of the Menu-requirement for the issuance of food products, which is transferred to the centralized accounting department by the heads of kindergartens.
During the audit, the following violations were identified:
1. Several service departments deal with catering in a preschool institution: administrative, medical, economic.
Monitoring compliance with natural nutritional standards is carried out by checking applications drawn up by the manager and storekeeper, compliance with their approved nutritional standards for children in preschool educational institutions. Control over the correct state of the menu layouts, as well as periodic calculations of the chemical composition and caloric content of children's nutrition, is carried out once a month.
From Appendices 1 and 2 it can be seen that in 2011 the nutrition of children in MDOU was not balanced.
Also in the MDOU "D / Kindergarten No. 7" there is a group of short-term stay, for which nutritional analysis is not conducted. Based on the annex to order No. 44/1 of 09/01/2009, approved by the head of the children's institution, children in this group have breakfast and lunch. According to paragraph 16.6 of the Decree of the Chief State Sanitary Doctor of the Russian Federation dated July 22, 2010 No. 91 "On the approval of SanPin 2.4.1.2660-10" for groups of short-term stay of children in preschool organizations (3-5 hours), one-time meals are organized (second breakfast, lunch or afternoon snack ) depending on the working time of the group (first or second half of the day).
According to SanPina 2.4.1.2660-10, if during the analysis of nutrition for a month significant deviations from the norm are revealed, then nurse must take prompt measures (make the necessary correction when compiling menu layouts, achieving the necessary content of full-fledged products in them and compliance of chemical diets with current standards). This must be confirmed by power calculations.
Monthly economic department Centralized accounting did this analysis and forwarded the data to the Education Committee, where the preschool department would have to pay attention to deviations from the nutritional norms.
2. In the MDOU, a discrepancy between the products in the warehouse and the products specified in the specification of the municipal contract was revealed.
From Annexes 4.5 it can be seen that the received products of MDOU do not meet the specifications for municipal contracts, respectively, they are cheaper than prescribed in municipal contracts.
According to clause 1.1 of municipal contracts, the Supplier sells, and the Buyer purchases food products in the quantity and assortment provided for by this Contract and the specification, which is integral part of this Contract.
According to clause 4.4 of municipal contracts, in case of non-fulfillment of the terms of the Contract, the Supplier shall be liable within the limits of the contract price.
3. When checking the menu requirements for the issuance of food products (f. 299), the following violations occur:
facts of accumulation of food products above the average daily requirement (fruit juice, fermented baked milk, yogurt were given to children in different amount) rounding the write-off rates per child when compiling menu requirements leads to:
To write off products in excess of the established norms,
Food malnutrition,
Violation of cooking technology:
By Decree of the Head of the city district No. 998 of December 18, 2009, calculator rates were introduced in MDOU from January 1, 2010, Decree No. 279 of April 6, 2011. storekeeper's rates have been introduced. However, these positions were combined in 2011 and did not bring any benefit for compiling menu requirements.
4. As of April 04, 2012, the assortment of dishes prepared for breakfast was checked at the MDOU "D / Garden No. 1". According to the results of the check, it was revealed that for breakfast the dish “cottage cheese casserole with sour cream” was prescribed in the menu, instead of it “baked cottage cheese cheesecakes” were prepared. In the menu-requirement, the tab of food products for the preparation of this dish does not meet the standards according to the technological map, but at the same time, the output of a portion for 1 child is at the norm.
5. In violation of the sanitary and epidemiological requirements for the organization of nutrition for children in preschool educational institutions, approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation dated July 22, 2010 No. lazy with stew, vegetable stew with stew, homemade potatoes, pilaf with stew). According to accounting data, in 2011, stews were written off for cooking in the amount of 56 kg 225 gr.
According to Appendix 8 to SanPin 2.4.1.2660-10, canned "stewed beef" is used as an exception in the absence of meat for the preparation of first courses.
As a result of this violation, inefficient spending of local budget funds amounted to 12,685 rubles.
6. In violation of sanitary standards, in the MDOU "D / Kindergarten No. 1", any employees of the kindergarten freely enter the kitchen without bathrobes and special shoes.
1. When catering in the MDOU "D / garden No. 1" g.o. Zvenigorod to comply with the sanitary and epidemiological rules and regulations established by the Decree of the Chief State Sanitary Doctor of the Russian Federation dated July 22, 2010 No. 91 "On the approval of SanPin 2.4.1.2660-10" Sanitary and epidemiological requirements for the device, content and organization of the work regime in preschool organizations.
2. In the menu - the requirements for the issuance of food products, accurately indicate the consumption of products for each dish separately and follow the recipe.
3. Design technological maps for each dish according to the 10-day menu.
4. The Committee of Education of the city of Zvenigorod to strengthen control over the accounting of food products, compliance with nutritional standards for children.
5. Inefficient spending of local budget funds amounted to 12,685 rubles.
6.Strengthen control and comply with the terms of municipal food supply contracts.
– – –
Tomato paste /1513412/, Tomato paste - tin glass jar, no more than 1 kg. bank, 800gr Raisins /1513564/, - packing in Raisins, - packing in a bag of 10 kg.
packages up to 1 kg.
Rosehip /1513563/, - packing not Rosehip, - packing - 10 kg.
over 5 kg.
Bay leaf / 1549592 /, packing Bay leaf, - packing - 20g.
municipal contract No. 8 dated December 26, 2011 in the amount of 113,244.0 rubles.
– – –
Fresh frozen berries / Fresh frozen berries - 1513112/, packing 450g., (cranberry, packing 10kg., (black cherry, raspberry, blueberry, currant) strawberry) Municipal contract No. 9 dated December 26, 2011 in the amount of 218,990.0 rubles.
– – –
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Decree of the Chief State Sanitary Doctor of the Russian Federation of July 23, 2008 N 45
"On approval of SanPiN 2.4.5.2409-08"
With changes and additions from:
2. Recognize as invalid:
- paragraphs 2.3.25. , 2.3.26. , 2.12. sanitary and epidemiological rules and regulations SanPiN 2.4.2.1178-02 "Hygienic requirements for the conditions of education in educational institutions", approved by the decision of the Chief State Sanitary Doctor Russian Federation, First Deputy Minister of Health of the Russian Federation dated November 28, 2002 N 44 (registered in the Ministry of Justice of Russia on December 5, 2002, registration N 3997);
- points 2.2.5. , 2.7. , applications 4 , , and sanitary and epidemiological rules and regulations SanPiN 2.4.3.1186-03 "Sanitary and epidemiological requirements for the organization of the educational and production process in primary educational institutions vocational education", approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation, First Deputy Minister of Health of the Russian Federation dated January 28, 2003, N 2 (registered in the Ministry of Justice of Russia on February 11, 2003, registration N 4204) (as amended).
Information about changes:
The resolution was supplemented by paragraph 4 from April 20, 2019 - Resolution of the Chief State Sanitary Doctor of Russia dated March 25, 2019 N 6
4. Set the validity period of SanPiN 2.4.5.2409-08 "Sanitary and epidemiological requirements for catering for students in general education institutions, institutions of primary and secondary vocational education" until 01.10.2023.
|
G. Onishchenko |
Registration N 12085
Uniform sanitary and epidemiological requirements are established for catering for students in general education institutions, institutions of primary and secondary vocational education.
These requirements must be met by all organizations and individual entrepreneurs providing educational institutions with hot meals. Such organizations can be school canteens, pre-cooking organizations Catering on which the preparation of dishes from semi-finished products, buffets, etc. They must have everything necessary equipment for food preparation and distribution.
Arrangement of premises for catering for students can be carried out both in the main building of the educational institution and in the premises attached to it. In the latter case, a heated transition to such a room is necessary. During the construction of premises for food, specially equipped warehouses for storing food, as well as other utility rooms, should be provided. It is also necessary to ensure the organization of waste disposal. In the premises for students to eat, there should be drinking, hot and cold water supply, a sufficient number of seats, sanitary equipment, utensils, etc. To provide students with a healthy diet, it is necessary to develop a diet.
O. Lunina editor of the journal "Educational Institutions: Accounting and Taxation"
In accordance with paragraph 1 of Art. 37 of the Law on Education, educational organizations are responsible for catering for students. What norms and requirements should be observed in this case, as well as what is the procedure for recording various operations related to catering, we will consider in this article.
Nutrition should be organized by an educational institution. At the same time, the regulatory regulation of the provision of meals to students is within the competence of the authorities. state power subjects of the Russian Federation and bodies local government(Clause 4, Article 37 of the Law on Education). They determine the cost of meals, the sources and rules for its financing, preferential categories of students who are exempted from paying for meals in whole or in part, and other general organizational issues.
In addition, at the federal level, the joint Order of the Ministry of Health and Social Development of the Russian Federation No. 213n, the Ministry of Education and Science of the Russian Federation No. 178 dated March 11, 2012 approved the Guidelines for organizing meals for students and pupils in educational institutions (hereinafter referred to as the Recommendations). They list technical regulations, SanPiNs and federal laws that educational organizations must comply with. It should be noted that some of the documents named in the regulations have been changed or have become invalid, while the regulation itself has not lost its relevance. Let's consider its main provisions.
Power requirements
Nutrition can be controlled by parent committees, guardianship councils and other public organizations.
a) compliance of the energy value of daily food rations with the energy consumption of students and pupils;
b) balance and maximum variety of diet;
c) optimal diet;
d) ensuring in the process of technological and culinary processing of food products their high palatability and preservation of the original nutritional value;
e) accounting individual features students and pupils (the need for dietary nutrition, food allergies, etc.);
f) ensuring sanitary and hygienic food safety;
h) conformity of raw materials and products used in food, hygiene requirements to the quality and safety of food, provided technical regulations on food safety, technical regulations for juice products from fruits and vegetables, technical regulations for fat and oil products, Uniform requirements approved by the Decision of the Commission customs union dated 05/28/2010 No. 299, SanPiN 2.3.2.1940-05, SanPiN 2.3.2.1078-01.
It is recommended that students and pupils of educational institutions be provided with average daily food sets (rations) in accordance with the current sanitary rules and regulations (clause 7 of the Recommendations):
- pupils of preschool educational institutions - average daily food sets (rations) for children of age groups in accordance with SanPiN 2.4.1.3049-13;
- students of general educational institutions - average daily food sets (rations) for students of general educational institutions aged 7 to 11, from 11 years old and older - in accordance with SanPiN 2.4.5.2409-08;
- students of institutions of primary and secondary vocational education - average daily food sets (rations) for students of educational institutions of primary and secondary vocational education in accordance with SanPiN 2.4.5.2409-08;
- students who receive higher professional education in full-time training in institutions of higher professional education, - average daily food sets (rations) for students of educational institutions of primary and secondary vocational education in accordance with SanPiN 2.4.5.2409-08;
- students with disabilities in special (correctional) institutions - average daily meals (rations) in accordance with the type of educational institution (general education school, general education boarding school);
- orphans and children left without parental care - average daily food sets (rations) in accordance with SanPiN 2.4.3259-15.
The menu for each type of educational institution should be developed on the basis of approved food sets (rations) that ensure the satisfaction of the needs of students and pupils of different age groups in basic nutrients and the energy value of nutrients, taking into account the duration of their stay in the educational institution and study load.
When developing menus and catering, one should also be guided by methodological recommendations“MR 2.4.5.0107-15. 2.4.5. Hygiene. Hygiene of children and adolescents. Baby food. Catering for preschool and school age in organized teams”, approved by the Chief State Sanitary Doctor of the Russian Federation on November 12, 2015. They set out the basic principles and recommendations for organizing the nutrition of preschool and school children in organized groups, as well as for using a range of food products in children's nutrition.
In institutions, it is also necessary to provide for centralized provision drinking water that meets the hygienic requirements for water quality centralized systems drinking water supply (clause 12 of the Recommendations).
Water supply can be made in stationary drinking fountains or in containers.
The range of food products that form the basis of the nutrition of students and pupils of educational institutions is recommended to be compiled in accordance with the requirements of SanPiN 2.4.1.3049-13 and SanPiN 2.4.5.2409-08 (clause 14 of the Recommendations).
It is necessary to organize two hot meals a day (breakfast and lunch). Intervals between meals should not exceed three to four hours. For students and pupils visiting the group extended day in educational institutions, it is additionally recommended to organize an afternoon snack (paragraph 15 of the Recommendations).
In educational institutions (except for preschool ones), food products can be traded using vending machines.
The assortment list of food products allowed for trade in this way is given in clause 16 of the Recommendations.
Catering
Catering in educational institutions can be carried out using industrial methods of food production and the production of culinary products directly at the food units of educational institutions in accordance with sanitary and epidemiological requirements (clause 17 of the Recommendations).
Industrial methods of food production for educational institutions are recommended to provide industrial production semi-finished products and ready-made meals with prolonged (extended) shelf life at food production complexes using modern technologies that ensure large-scale production of food sets (rations), with their subsequent issuance by pre-cooking and distributing canteens of educational institutions (paragraph 18 of the Recommendations).
Food unit workers should take advanced training courses (clause 19 of the Recommendations).
The development of programs and activities aimed at training, retraining and advanced training of specialists, ensuring the improvement of catering in educational institutions, the formation of a culture of healthy eating among students and pupils of educational institutions, can be carried out on the basis of regional internship sites, the structure of which may include specialized educational institutions. vocational education institutions, educational institutions, scientific organizations(clause 20 of the Recommendations).
Documentation and accounting
As part of catering, the following main areas of accounting are affected:
- Accounting for food products;
- accounting of ready meals;
- Accounting for meals.
Food accounting. In accordance with paragraph 118 of Instruction No. 157n, food products are recorded on account 0 105 02 000 "Food" (most often on account 0 105 32 000 "Food - other movable property of the institution"). Food products are classified as inventories, and their purchase in accordance with Instructions No. 65n is carried out under article 340 “Increase in the cost of inventories” of KOSGU under the code of the type of expenses 244 “Other purchase of goods, works and services to meet state (municipal) needs”.
When organizing the purchase of food, institutions are guided by the Law on contract system. When making purchases for public catering services and (or) supply of food products purchased for organizations carrying out educational activities, the customer has the right to carry out either electronic auction, closed auction, request for quotation, request for proposals, purchase from sole supplier(contractor, executor) without presenting requirements to the procurement participants on the availability of relevant experience, or a tender with limited participation with the presentation of requirements on the procurement participants on the availability of experience in accordance with the standards established by Appendix 2 to Decree of the Government of the Russian Federation dated 04.02.2015 No. 99 (hereinafter - Decree No. 99).
This conclusion was made on the basis that the provision of catering services and (or) the supply of food products purchased for organizations engaged in educational activities, organizations for children's recreation and rehabilitation (if the initial (maximum) price of the contract (price of the lot) exceeds 500 thousand rubles) refers to cases of procurement of goods, works, services that, due to their technical and (or) technological complexity, innovative, high-tech or specialized nature, are able to supply, perform, provide only suppliers (contractors, performers) who have the necessary level of qualification (clause 6 of Appendix 2 to Decree No. 99).
At the same time, when choosing a method for determining a supplier (contractor, contractor), the customer must avoid unreasonable procurement from a single supplier (executor, contractor), as this may lead to a violation of the principle of ensuring competition, which is one of the basic principles of the contract system in the field of procurement . Similar clarifications are given in the letters of the Ministry of Economic Development of the Russian Federation of February 18, 2016 No. OG-D28-2109, of June 6, 2016 No. D28i-1474, of September 19, 2016 No. D28i-2577.
Analytical accounting of food products is kept in the turnover sheet for non-financial assets (f. 0504035). Entries in this document are made on the basis of data from the cumulative statement for the receipt of food (f. 0504037) and the cumulative statement for the consumption of food (f. 0504038). Turnovers are calculated monthly in the turnover sheet (f. 0504035) and balances are displayed at the end of the month (clause 119 of Instruction No. 157n).
The accumulative statement (f. 0504037) is compiled for each financially responsible person, indicating suppliers (manufacturers), by name and (if necessary) by food product codes.
Entries in the accumulative statement (f. 0504038) are made daily on the basis of menu requirements (f. 0504202) and other documents attached to it.
At the end of the month, in the funded statement (f. 0504038), the results are calculated, the cost of the consumed products is determined and at the same time is checked against the number of those satisfied. This document is compiled for each financially responsible person by name and (if necessary) by food product codes.
The menu-requirement for the issuance of food products (f. 0504202) is used to formalize the release of food products and is compiled daily in accordance with the norms for laying out food products and data on the number of satisfied persons.
The menu-requirement (f. 0504202), certified by the signatures of the persons responsible for the receipt (issuance, use) of food products, is approved by the head of the institution and transferred to the accounting department within the time limits established within accounting policy document flow rules and accounting information processing technology.
All of the forms of documents listed above are approved by Order No. 52n.
Operations for the receipt and disposal of food products are executed as follows:
|
Government institution (Instruction No. 162н*) |
(Instruction No. 174n**) |
(Instruction No. 183н***) |
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Receipt of materials from the supplier |
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0700 0000000000 000 |
0700 0000000000 000 |
0700 0000000000 000 |
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|
Payment to the supplier of the cost of food |
|||||
|
0700 0000000000 244 |
0700 0000000000 000 |
0700 0000000000 000 |
|||
|
Advance payment to the supplier of the cost of food |
|||||
|
0700 0000000000 244 |
0700 0000000000 000 |
0700 0000000000 000 |
|||
|
Settlement of prepayment when settling with a supplier |
|||||
|
0700 0000000000 244 |
0700 0000000000 244 |
0700 0000000000 244 |
|||
|
Transferring food for cooking |
|||||
|
0700 0000000000 000 |
0700 0000000000 000 |
0700 0000000000 000 |
|||
* Instructions for the application of the Chart of Accounts for budget accounting, approved by Order of the Ministry of Finance of the Russian Federation of December 6, 2010 No. 162n.
** Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.
*** Instructions for the application of the Chart of Accounts for the accounting of autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.
Accounting for prepared meals. For the correct reflection in the accounting of ready meals, we turn to the explanations given in the Letter of the Ministry of Finance of the Russian Federation dated April 22, 2016 No. 02-07-05 / 23495. In particular, it states that in accordance with paragraph 121 of Instruction No. 157n, products manufactured in an institution for the purposes of sale - finished products are reflected in account 0 105 37 000 “Finished products - other movable property of the institution”.
At the same time, finished products are accepted for accounting at the planned (standard-planned) cost price (clause 122 of Instruction No. 157n).
For each product own production selling price is calculated. The selling prices of dishes are determined by the calculation method on the basis of the norms for laying raw materials indicated in the collections of recipes.
Based on the fact that government agency recognized non-profit organization, determined by the calculation method, the selling price of a product of own production is the standard-planned cost price.
Unified forms of primary accounting documentation on accounting operations in public catering approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132 (hereinafter - Decree No. 132).
Calculation of selling prices for dishes and products by public catering enterprises (canteens) is carried out in calculation cards (form No. OP-1), the release of all dishes for a specific day is based on the menu plan (form No. OP-2).
Actual cost finished products determined at the end of the month.
At the same time, the actual cost of finished products in the canteen of the institution is formed taking into account direct, overhead and general business expenses using account 0 109 00 000 “Costs for the manufacture of finished products, performance of works, services” (clause 134 of Instruction No. 157n).
Paragraphs 134 and 135 of Instruction No. 157n provide for several options for the distribution of overhead and general business expenses of the institution incurred during the reporting period (month).
In this case, the chosen method of distribution said expenses the institution must be provided in the framework of the formation of accounting policies.
Please note that when catering in general education and preschool institutions in most cases, it is paid by the parents. In such canteens, the cost of ready meals does not include the cost of wages staff, public utilities and maintenance of property (subclause 3, clause 1, article 8, clause 5, clause 1, article 9, clause 4, article 65, clause 9, article 66 of the Law on Education). Thus, their cost will consist only of the cost of the products or semi-finished products used.
Acceptance of ready meals and their sale are reflected as follows:
|
Government institution (Instruction No. 162n) |
State-financed organization (Instruction No. 174n) |
Autonomous institution (Instruction No. 183n) |
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|
Acceptance of ready meals |
|||||
|
0700 0000000000 000 |
0700 0000000000 000 |
||||
|
Realization of ready meals |
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* If the finished product is sold for a fee.
** If the finished product is spent on the needs of the institution (there is no charge for meals). In state educational institutions, which include boarding schools, orphanages, special (correctional) schools, etc., meals for students are organized at the expense of budgetary funds.
IN educational organizations(and these are mainly budgetary and autonomous institutions) the income received from the sale of ready-made meals is the institution's own income, and all calculations should be reflected in accordance with the CVFO. In accordance with Instructions No. 65n, income is attributed to article 130 “Income from the provision of paid services(works) "KOSGU.
Meal billing. The fee can be paid through the cashier or transferred to the personal account of the institution. Accrual of income and payment for meals in budgetary and autonomous institutions are reflected as follows:
State institutions that are not administrators of income received by the budget shall make the following entries:
Educational institutions are responsible for the health of students and pupils. When organizing meals, they must comply with the requirements of sanitary and epidemiological rules and regulations, as well as apply modern technologies catering. Meals are organized by the institution itself or through third-party specialized organizations. In the first case, the institution organizes the accounting of food products, finished products and food fees. In the second, records of settlements with the institution providing services are kept.
Federal Law No. 273-FZ of December 29, 2012 “On Education in the Russian Federation”.
Approved by the Chief State Sanitary Doctor of the Russian Federation on January 17, 2005. Put into effect by the Decree of the Chief State Sanitary Doctor of the Russian Federation of January 19, 2005 No. 3.
Approved by the Chief State Sanitary Doctor of the Russian Federation on November 6, 2001. Put into effect by the Decree of the Chief State Sanitary Doctor of the Russian Federation of November 14, 2001 No. 36.
Approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation of May 15, 2013 No. 26.
Approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation of July 23, 2008 No. 45.
Approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation dated February 9, 2015 No. 8.
Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, State Administration Bodies off-budget funds, state academies of sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.
Instructions on the procedure for applying the budget classification of the Russian Federation, approved. Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n.
Federal Law No. 44-FZ dated 05.04.2013 “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs”.
Order of the Ministry of Finance of the Russian Federation of March 30, 2015 No. 52n “On approval of the forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application."
Properly organized nutrition of preschool and preschool children in terms of preschool is an important factor in shaping the growth and development of the child, his health, not only on this moment but also in the future. Catering, regardless of the type of preschool institution and the time the child stays in it, should be based on the following principles:
Proper organization of the diet;
Adequate energy value of food rations (at least 70%), corresponding to the energy consumption of children;
A balanced diet for all the necessary food ingredients (proteins, fats, carbohydrates, vitamins, macro- and microelements);
The use of adequate technological and culinary processing of products, ensuring high taste qualities of dishes and preservation of the nutritional value of products;
Compliance with all sanitary and hygienic requirements for the receipt and transportation of products, places and conditions for their storage, culinary processing (taking into account the specifics of preschool educational institutions), distribution of dishes, processing of dishes in group cells;
Implementation of daily monitoring of the implementation of all sanitary and hygienic requirements;
Accounting (as far as possible in the preschool educational institution) of the individual characteristics of children.
In preschool institutions, daily the head, together with the health worker, draws up a menu-requirement based on an approximately 10-day or two-week menu. The menu is a list of dishes included in the daily diet of the child. When compiling the menu, they proceed from the physiological needs of the child in various nutrients (see Appendix 24 and 29).
Children should receive food 4 times a day with intervals between meals no more than 4 hours. Breakfast is 25% of the daily energy value of the diet, lunch 35%, afternoon tea - 15-20%, dinner - 25%.
For breakfast, cereals, vegetable purees or other solid dishes, as well as hot drinks should be given: tea with milk, coffee, cocoa; for dinner, it is better to have milk and vegetable food with a limited amount of liquid. Lunch should include the first liquid dish, the second - mainly meat or fish, and the third - a sweet dish (serving size see Appendix 25). Within one day, homogeneous dishes should not be repeated. Using the same product during the week, you should vary the preparation of dishes from it: for example, boiled potatoes, potato cutlets, mashed potatoes, etc.
Meat and fish dishes are best served for breakfast and lunch, dairy vegetable and cereal dishes - for dinner, milk, lactic acid products, berries, fruits, sweets, cookies - for an afternoon snack. If there are no certain products, it is possible to replace them with equivalent ones (in terms of protein and fat content).
The doctor or the head of the preschool educational institution is present when laying the main products and distributing ready meals. They make sure that during cooking the products do not lose their valuable qualities, so that the volume of prepared food exactly corresponds to the number of servings according to the approved norm.
Before eating, preschoolers go to the toilet to wash their hands. If she is next to the room where the children have lunch, they, as they wash their hands, sit down at the tables on their own and begin to eat the already served first course. It is necessary to ensure that those pupils who eat slowly are the first to wash their hands and sit at the table. If the toilet is separated from the dining room by a corridor, the children, having washed their hands, return all together, accompanied by the teacher, and sit down at the table at the same time.
In the room where children eat, you need to create a cozy atmosphere. Tablecloths or oilcloths on the tables should be clean, the dishes in which food is served should be small, aesthetic (preferably the same shape and color, at least for each table).
Prepared food should be distributed immediately after it is prepared. This is necessary to preserve vitamins and taste in it, as well as to prevent food poisoning. Finished food is covered with lids. Vitaminization of food is carried out daily in the catering unit or group children's institution immediately before distribution.
The first dishes at the time of distribution should have a temperature of about 70 ° C, the second - not lower than 60 ° C, cold dishes and snacks (salads, vinaigrette) - from 10 to 15 ° C. Pouring and laying out ready-to-eat food should be done with special pouring scoops or spoons, forks, spatulas. You should pay attention to its culinary design: beautiful, attractive dishes stimulate appetite, and hence better digestion.
During meals, it is necessary to create a calm, friendly environment and maintain a good mood in children, since the state of the child's nervous system affects his appetite. One should not be impatient if children eat slowly, forbid them to ask friends or adults during meals, constantly make comments. This distracts, unnerves the children and reduces their appetite.
If the child refuses any healthy food, you should gradually accustom him to it, giving food in small portions. It is better to plant such a child with children who eat food with pleasure, and do not force the child if he cannot eat the entire portion, since the recommended average norms are not designed for the individual characteristics and needs of the body. If in one feeding he did not finish his portion, do not force him to eat everything. If the child systematically eats less than the norm, he has a bad increase in body weight, he should be shown to the doctor. He may be unwell and needs a change in diet or general regime day.
Often children do not eat up the food offered to them, as they get tired of acting on their own. Adults should come to their aid and feed them. The second dish can be allowed to the child to drink compote or jelly. This is especially necessary for those children who have little saliva, which makes it difficult to chew food and leads to a long delay in the mouth. You should not drink water with food, as it dilutes the consistency of digestive juices. It is not necessary to teach children to eat a lot of bread with the first and even more so with the second course (especially with cereals, pasta). Having eaten bread, they cannot fully eat a serving containing other healthy foods.
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age
Recommended by the Ministry of Education of the Russian Federation as a teaching aid for students of higher pedagogical educational institutions,
The subject and tasks of pediatrics and hygiene of preschool children
Pediatrics (from the Greek pais, paidos - child, iatreia - treatment) - the doctrine of childhood diseases. Modern pediatrics studies the patterns of development of children
Communication of pediatrics and hygiene of preschool children with other sciences
Both sciences - pediatrics and hygiene of preschool children (preschool hygiene) - are based on the experience and achievements of anatomy, physiology, medicine, pedagogy, psychology and other sciences. In particular
Features of the development of children of early and preschool age
Among the numerous classifications of human ontogenetic development in pediatrics, the most common and time-tested is the modified classification of N. P. Gundobin. In her main
Criteria for evaluating a newborn on the Apgar scale
Sign Apgar score Number of heartbeats None
Preparing children for school
Preparing children for school is one of the most crucial moments in raising children, in which parents, doctors, psychologists, teaching staff preschool institutions
Definition of "health". Health groups
According to the World Health Organization, health is “a state of complete physical, mental and social well-being and not
Health groups
Comprehensive assessment The state of health of each child implies assigning him to one of the five “health groups”. This division into groups allows for a comparative assessment
Physical development as an important indicator of health status
One of the important indicators of the health of children and adolescents is their physical development, which is understood as a set of morphological and functional
Composition and area of the premises of the group cell in square meters
Name of the premises of the Group Nursery Preschool Dressing room (reception) Not less than
And preschool
Number of table, chair Growth group, cm Average height of children, cm Table height, cm Chair height, cm
Bedroom equipment
The design of cribs (wooden or metal) should correspond to the growth of the child, and the elastic surface of the bed should help him fall asleep quickly. For the equipment of bedrooms a nursery-s
Toilet equipment
Toilet facilities are divided into a wash area and a sanitary unit area. In the toilets intended for toddlers, there are three children's washbasins, one children's toilet, a drain, a shower
The need for children in clean, fresh air is very high, because due to the high frequency and small volume of respiratory movements, due to the peculiarities of the structure of the chest, the intensity
Temperature and frequency of air exchange in the main premises of the preschool educational institution
Premises Air temperature 0C Frequency rate of air exchange per hour C I A, B, D climatic regions
General provisions
The correct mode is a rational duration and a clear alternation various kinds activities and recreation of children during the day. Among the components of the regime is precisely set
Mode items Start time of the main items of the day mode in the group Low Medium High L
Children who are carried away by interesting activities (classes, games, etc.) do not feel tired for a long time. But improperly organized activities, even in a short time, can be a significant burden.
Personal computers (PCs) are now widely used both at home and in preschool educational institutions. It has been found that the use computer programs combined with traditional
The toy accompanies the child from the first months of life and has a great influence on his development, plays a significant role in education and training. Therefore, the preschool educational institution needs a serious
Age Number of naps Duration of each nap Duration of sleep per day (including night naps)
Preschool
The equipment of preschool institutions includes items related to the life of children and the pedagogical process in the institution: furniture, toys, construction material, didactic aids, as well as inve
Equipment for group (game) rooms
Furniture is made from lightweight durable materials (dry seasoned wood, aluminum, plastic, etc.), covered with light harmless paints or varnishes that are resistant to water, soap and disinfectants.
The main sizes of tables and chairs for toddlers and preschool children
(according to GOST 19301.1-94; GOST 19301.2-94) Number of table, chair Growth group, see Average height of children, see Height
Bedroom equipment
Bedrooms are equipped with stationary beds (Functional dimensions of beds GOST 19301.3-94). The design of cribs (wooden or metal) should correspond to the growth of the child, and the elastic surface
Toilet equipment
In the toilet intended for children of the 2nd group of early age and the 1st junior group, there are two children's washbasins, one children's toilet, a drain, a shower tray, a cabinet-rack with marked
Hygienic requirements for indoor air
The indoor air environment has an impact on the overall development and health of the child. Bad chemical composition air in the premises of the preschool educational institution in which children spend 8-10 hours, very high or very low
Chemical composition of atmospheric and exhaled air
(percentage of total air volume) Elements of air Atmospheric air Exhaled air
Temperature and frequency of air exchange in the premises
Room Air temperature in ºС Frequency rate of air exchange per 1 hour In IA, IB, IG climatic sub-regions
Hygienic requirements for the organization of water supply
The water supply of a children's institution should provide enough water for drinking, cooking, hygienic maintenance of premises, instilling hygienic habits in children.
General provisions
Among the many conditions that provide the necessary level of physical, psychological and harmonious development of children is the organization of the daily routine. The correct mode is
Distribution of the main regime moments
Mode items Start time of the main items of the day mode in the group Low Medium High Low
Hygiene of educational activities of children
Children who are carried away by interesting activities (classes, games, etc.) do not feel tired for a long time. In other cases, short but poorly organized activities can be a significant burden.
Number and type of classes by groups
Type of occupation Group Junior (3-4 years old) Middle (4-5 years old) Senior (5-6 years old) Preparatory
To the conditions for organizing the work of children with a computer
Personal computers (PCs) are now widely used both at home and in preschool educational institutions (DOE). Educators and psychologists say that
Hygienic requirements for labor activity
One of important tasks in work with children - labor education, which, when proper organization is of great importance in shaping the health and personality of the child. labor
Hygienic requirements for toys
Successful solution of the problems of raising and educating children is impossible without equipping preschool institutions with modern teaching aids and toys. The toy accompanies the child from the first
Hygienic requirements for the organization of children's sleep
The wakefulness of the child is associated with vigorous activity - the excitation of the nerve cells of the brain, which occurs mainly under the influence of external stimuli entering the cortex.
Frequency and duration of sleep in children from 2.5 months to 7 years
Age Number of naps Duration of each nap Duration of sleep per day (including night naps)
The concept of rational nutrition, its features in children
One of the most important factors determining the health of children is nutrition, complete in quantitative and qualitative terms. Food in the child's body perform as you build
Carbohydrates
Carbohydrates perform the main energy function in the body. As you know, the composition of carbohydrates includes carbon, hydrogen and oxygen (CH20) n, which served as the basis for calling them carbohydrates.
vitamins
For the normal development of the body, children's food should include vitamins in sufficient quantities - nutrients necessary to maintain vital functions. Human organism
Minerals
The child's body, along with the main food ingredients, requires minerals. They take an active part in the growth and development of the bone and muscle systems, the development and
Nutritional supplements
Food additives are a special group of auxiliary substances that are used in the cooking process to improve its palatability. The most famous of them are chefs
Feeding children in the first year of life
Properly organized feeding of children of the first year of life ensures their harmonious physical and mental development, timely maturation of morphological structures, mouth
Amount of breast milk per feeding
Age of the child, months Amount of milk, mg 90 - 100 120 - 130
Hygienic requirements for the nutrition of children older than a year
A child who is fed normally, by the age of 1 year, gets used to a variety of foods and can be transferred to a common table. At the same time, an unequivocal opinion on the timing of excommunication
Educating children about hygienic eating habits
Children are taught to wash their hands before eating, to sit properly while eating (do not lean back in a chair, do not spread their elbows and do not put them on the table), and use cutlery. Preschool
Storage and sale of food products in preschool institutions
Delivery and storage of food should be under the strict control of the manager and medical workers preschool institution, as the quality of the food prepared depends on it.
Basic sanitary requirements for the culinary processing of products
Culinary processing of products involves improving the digestibility and increasing the palatability of food. It starts from the moment the products are received from the warehouse. For cooking should be carried out
Food poisoning and its prevention
Food poisoning - acute diseases, characterized by general intoxication, a predominant lesion of the gastrointestinal tract, a violation of water-salt metabolism and fuss
Acute intestinal infections
Leading position in infectious pathology childhood occupied by intestinal infections. Acute intestinal infections (AII), or acute diarrheal diseases, are a large group of diseases.
campylobacteriosis
Campylobacteriosis - acute infection zoonotic nature, caused by campylobacter. The disease affects children of all age groups (usually 1-3 years). The maximum incidence from
Yersiniosis
Yersiniosis is an intestinal infection caused by bacteria of the genus Yersinia. Bacteria actively multiply at positive temperatures and even at low temperatures (4-10 ºC), but accumulation in these
Rotavirus infection
Rotavirus infection is one of the leading causes of infectious gastroenteritis in children. The disease is highly contagious, recorded both in the form of sporadic cases and epidemics.
Essence of Tempering
The human body is constantly exposed to various influences. external environment(solar radiation, chemical composition of atmospheric air and its physical properties, water, etc.)
Basic principles of hardening
Positive results from hardening procedures can be expected only if a number of principles are observed. 1. Gradual increase in the dosage of the stimulus. gradually
air hardening
Air is the most accessible means of hardening at any time of the year. In the atmosphere, the movement of air is more intense than in the room, so the skin of a person who is
hardening by the sun
The radiant energy of the sun has a huge impact on the vital activity of the body. The sun's rays, in addition to visible ones, with a wavelength of 390 to 760 nm, contain invisible rays: infrared
Water as a factor of healing and hardening
Water procedures can be local (washing, foot baths, wiping or dousing up to the waist) and general (wiping and dousing the whole body, swimming in pools, open water).
Hygiene of linen, clothes and shoes for children
Clothing helps to maintain a constant temperature of the human body, protects it from the adverse effects of the sun, thermal and other damage. In cold weather, it protects against excessive
Baby linen and room clothes
Children's underwear, including bedding (pillowcases, sheets, duvet covers), is sewn from white cotton fabrics that do not fade when washed and boiled. Undershirts for girls
Clothing for walking
Clothing designed for walking in cold weather should have good heat-shielding properties. Its design should provide the greatest possible tightness,
Shoe sizes for toddlers and preschoolers
Age of children Shoe group Shoe numbering, mm Up to 1 year Goose 95 – 125
Care of clothes and shoes
When contaminated, the mass of clothing increases (for example, in 10 days the mass of socks increases by 10-11%), its thermal and hygroscopic properties decrease, the fabric is saturated with sweat and
Diseases of the nervous system, their prevention
For childhood anxiety we are talking about functional disorders of the nervous system that are not associated with se organic changes. Neuroses is understood as more or less long-term
Phenomena of pathological sleep in children
Often, parents and staff of the preschool educational institution are disturbed by the following phenomena observed in children during sleep: strange repetitive movements in a dream, sleeping, sleeping with open eyes, walking
Formation of correct posture
It is known that for good physical development and good health, it is necessary to form the correct posture. Correct posture is not only aesthetic, but also of great physiological importance:
Posture disorder
Deformations of various parts of the skeleton, insufficient or uneven development of muscles, reduced muscle tone, which often occurs when a person is depressed, can lead to
Flat feet and its prevention
The shape of the foot depends mainly on the state of its muscles and ligaments. In the normal shape of the foot, the leg rests on the outer longitudinal arch. Vn
Respiratory diseases and their prevention
Respiratory diseases in children of early and preschool age occupy one of the leading places in the structure of general morbidity, which is largely due to anatomical and physiological
Acute and chronic diseases of the nasal cavity
Runny nose, or rhinitis, is one of the most common forms of damage to the upper respiratory tract and is characterized by inflammation (acute or
Acute and chronic inflammation of the tonsils
The tonsils are a collection of lymphoid tissue. They are involved in the protective reaction of the body in the pharynx. There are palatine tonsils, which are located between two folds with
Acute pneumonia
In children, acute pneumonia develops, as a rule, against the background of acute respiratory infections. viral infections and in most cases has a viral and bacterial origin, which allows ra
Prevention of respiratory diseases
For the prevention of respiratory diseases, a complex of organizational, epidemiological, sanitary and hygienic and medical measures is needed. First of all, stimulation
Dyspepsia
Dyspepsia (dyspersia; from the Greek. dys - a prefix that reinforces denial, in medical terms means a painful condition, a violation of the development process or a disorder of the functions of some
vision functions. Prevention of their violations
In the system of sense organs, the visual analyzer belongs exclusively important role. Thanks to vision, more than 90% of all information from the surrounding world is perceived. With the help of sp
Color vision and its types
Correct discrimination of colors and their shades characterizes normal color vision. According to one of the most accepted theories of color vision by Lomonosov - Jung - Helmholtz,
Hygienic requirements for lighting
Not only the state of their vision, but also the state of the body as a whole depends on the quality of lighting in the room where the children are located. Natural light has a positive effect on the body. Therefore games
Hygienic requirements for watching television programs and videos
To protect the eyesight of children in preschool institutions, hygienic requirements for the organization of viewing television programs should be met. The employees of the preschool educational institution themselves: educators, methodologists, medical specialists
Skin hygiene
Skin hygiene is of great importance in the prevention of not only skin, but also other, especially gastrointestinal diseases. To care for the skin of children, it is necessary to have special baths where they can be bathed.
Skin diseases and their prevention. Causes of the disease
Changes in the condition of the skin in children and visible mucous membranes may be due to different reasons. The younger the child, the easier it occurs and, as a rule, severe
Sweating and diaper rash
Prickly heat and diaper rash are non-contagious skin diseases that occur most often with improper child care. Prickly heat is a skin irritation caused by
Pustular diseases
The skin of children is easily contaminated while playing or working on the site, in the garden, orchard. Dust, dirt and the microorganisms contained in them - staphylococci and streptococci - are introduced into the skin
Anatomical and physiological features of the excretory system
In the process of vital activity of the body, decay products are formed - slags, which, being harmful to the body, must be removed from it in a timely manner. They move from the tissues into the blood, and then
The daily need of preschool children in water and the volume of urine excreted
Age Average body weight, kg Daily water requirement Daily urine volume ml ml/kg
Diseases of the urogenital area in children
Pyelonephritis is an infectious disease affecting the parenchyma of the kidney and renal pelvis. There are acute, subacute and chronic course of the disease. Pyelonephritis
Diseases of the genital organs in boys
Phimosis is the narrowing of the opening of the foreskin. This is due to congenital or acquired narrowness of the opening of the foreskin. In children, phimosis is a physiological
Diseases of the genital organs in girls
Vulvovaginitis is an inflammation of the mucous membrane of the external genitalia (vulva) and vagina. Vulvovaginitis occupies one of the first places among children's gynecological
Hygiene of the genital organs in girls
Prevention of diseases of the genital organs begins at birth. It should be daily several times a day to carry out the toilet of the genital organs, preventing the occurrence of inflammation, so
Allergy
Allergy (from the Greek allos - another, ergon - action) is an increased sensitivity of the body to certain substances, both coming from environment, so about
Bronchial asthma
Bronchial asthma is a severe allergic disease manifested by attacks of suffocation with sharply difficult exhalation, wheezing as a result of narrowing of the lumen of the small bronchi
Atopic dermatitis in children
Currently, in the ICD-10, a disease that previously had several names (exudative catarrhal diathesis, allergic diathesis, eosinophilic diathesis, food allergy) is defined
Metabolic disorders. Rickets
Rickets refers to diseases that are caused by a temporary mismatch between the needs of the child in phosphorus and calcium and the insufficiency of systems that provide
Characterization of pathogenic microorganisms
All microorganisms common in nature are divided into pathogenic (pathogenic), capable of causing various diseases, and non-pathogenic (saprophytic), which do not cause diseases.
Infectious process and its development
An infection in the biological sense is the relationship between micro- and macroorganisms that has arisen in the process of evolution, in which the microorganism lives in the macroorganism. Will apply
The epidemic process, its main factors and patterns
The epidemic process is the process of the spread of infectious diseases in human society. It consists of three interacting links: the source of infection, the mechanism of transmission
Nonspecific protective factors. Immunity
The human body has a number of means that protect it from pathogenic microbes. Healthy skin, mucous membranes of the respiratory tract, covered with special cells that have a constant
Immunoprophylaxis
To prevent the most dangerous and common diseases in children of early and preschool age, vaccination is carried out on the basis of polyclinics and preschool institutions in order to
Prevention of infectious diseases
Prevention of infectious diseases is carried out in three directions. The first of them is associated with the identification and isolation of the source of infection, the second is aimed at eliminating the mechanisms of transmission and the third
Scarlet fever
Scarlet fever is a form of streptococcal infection. Scarlet fever is characterized by the defeat of the pharynx with a sore throat, a small punctate rash on a reddened body and the general phenomena of poisoning with scarlatinal poison.
Rubella
Rubella is an acute infectious disease that is accompanied by a rash and damage to the lymphatic tissue. Rubella is a filterable virus. susceptibility to this
Diphtheria
Diphtheria is an acute infectious disease that is accompanied by symptoms of general intoxication, fibrous inflammation of the tonsils, pharynx, larynx, nose, as well as the eyes, ear and genitalia.
Parotitis
Epidemic parotitis (mumps, mumps) - acute viral disease, characterized by general intoxication, damage to the salivary glands, as well as the nervous system. Mumps more often
Chicken pox
Chicken pox is an acute infectious disease caused by a filterable virus, with the appearance on the first day of a spotted blistering rash on the skin and mucous membranes.
adenovirus infection
Adenoviruses were first discovered in the adenoids and tonsils. About 50 types of viruses are currently known. Unlike other viruses, they are more resistant to external temperatures.
Chlamydial infection
Chlamydial infections are a group of diseases that are caused by chlamydia. Chlamydia are bacterial in nature and are widespread throughout the world. The source of infection is
Viral hepatitis
Viral hepatitis is a widespread acute infectious disease, characterized by a predominant lesion of liver hepatocytes and a variety of clinical manifestations.
Polio
Poliomyelitis is an acute infectious disease of viral etiology that affects the nervous system, mainly the gray matter of the spinal cord. Paralytic forms of the disease
Tuberculosis and its prevention
Tuberculosis in children should be considered as an infectious disease, the course and outcome of which largely depend on the resistance of the child's body. feature
Sprain of ligaments and tendons
Stretching of ligaments and tendons occurs with sudden movements, unsuccessful jumps, awkward turns. It is very common in children. The most common is stretching
fractures
A fracture is a complete or partial break in the integrity of a bone. If, during a bone fracture, the skin remains intact, it is called closed; if along with a fracture
Bleeding
Depending on the nature of the damaged vessels, arterial, venous and capillary bleeding is distinguished. Arterial bleeding is the most dangerous,
Frostbite
A child can get frostbite not only at very low air temperatures, but also at 0, +3, +5 C, if there is high humidity or strong wind. Usually affected open or pl
Fainting
Fainting is caused by anemia of the brain. Its causes are different: fatigue, nervous shock, hunger, blood loss, fumes, prolonged stay in an unventilated room, etc. Recognition
Help with bites of poisonous insects and snakes
If a child has been bitten by any poisonous insect or snake, it is necessary to create complete rest in order to reduce the concentration of poison that has entered the bloodstream, give plenty of drink and immediately
Rabies
Rabies - acute infectious disease caused by a filterable virus. Occurs after the bite of an infected animal - wild animals (fox, wolf, jackal, badger) and domestic
First aid when a foreign body enters the body
Foreign bodies (small objects, bones, buttons, etc.) often get into the pharynx and esophagus of children and, getting stuck there, lead to difficulty in eating, to damage, and when
The concept of resuscitation
The word "resuscitation" in translation into Russian means "revival". Sudden cardiac arrest can occur when a person is struck by an electric shock, traumatic injury
Artificial respiration
There are various methods of artificial respiration. To carry out any of them, the victim should be placed on a flat, even surface (table, floor, ground, etc.), turn r
External cardiac massage
To conduct an external massage of the heart, the patient must be laid on a flat hard surface (floor, table, ground). In a healthy child, the heart contracts from 70 (in children older than
Hygienic education of children
Hygiene education and training must begin at an early age. Preschool institutions play a significant role in this. IN preschool age children need
Health education for parents and staff
Health education is a system of state, medical and public activities aimed at protecting and strengthening health, preventing diseases, preserving
Medical care in a preschool
Medical and preventive care for children in preschool institutions is provided by a doctor and a nurse. The scope of duties of a doctor of a preschool institution includes the following: 1) OS
Medical terms found in the text
Adaptation is adaptation to environmental conditions. Alimentary - dependent on nutrition. An allergen is a substance that causes unusual
What normative documents should be guided by the organization of food? What are the nutritional requirements? How is catering documented and reflected in accounting?
In accordance with paragraph 1 of Art. 37 of the Law on Education, educational organizations are responsible for catering for students. What norms and requirements should be observed in this case, as well as what is the procedure for recording various operations related to catering, we will consider in this article.
Nutrition should be organized by an educational institution. At the same time, the normative regulation of the provision of meals to students is within the competence of the state authorities of the constituent entities of the Russian Federation and local governments (clause 4, article 37 of the Law on Education). They determine the cost of meals, the sources and rules for its financing, preferential categories of students who are exempted from paying for meals in whole or in part, and other general organizational issues.
In addition, at the federal level, the joint Order of the Ministry of Health and Social Development of the Russian Federation No. 213n, the Ministry of Education and Science of the Russian Federation No. 178 dated March 11, 2012 approved the Guidelines for organizing meals for students and pupils in educational institutions (hereinafter referred to as the Recommendations). They list technical regulations, SanPiNs and federal laws that educational organizations must comply with. It should be noted that some of the documents named in the regulations have been changed or have become invalid, while the regulation itself has not lost its relevance. Let's consider its main provisions.
Nutrition requirements.
Nutrition can be controlled by parent committees, guardianship councils and other public organizations.
a) compliance of the energy value of daily food rations with the energy consumption of students and pupils;
b) balance and maximum variety of diet;
c) optimal diet;
d) ensuring in the process of technological and culinary processing of food products their high palatability and preservation of the original nutritional value;
e) taking into account the individual characteristics of students and pupils (the need for dietary nutrition, food allergies, etc.);
f) ensuring sanitary and hygienic food safety;
h) compliance of raw materials and products used in nutrition with hygienic requirements for the quality and safety of food products, provided for by the technical regulation on food safety, the technical regulation for juice products from fruits and vegetables, the technical regulation for oil and fat products, with the Uniform requirements approved by the Decision of the Commission of the Customs Union dated May 28, 2010 No. 299, SanPiN 2.3.2.1940-05, SanPiN 2.3.2.1078-01.
It is recommended that students and pupils of educational institutions be provided with average daily food sets (rations) in accordance with the current sanitary rules and regulations (clause 7 of the Recommendations):
The menu for each type of educational institution should be developed on the basis of approved food sets (rations) that ensure the satisfaction of the needs of students and pupils of different age groups in basic nutrients and the energy value of nutrients, taking into account the duration of their stay in the educational institution and study load.
When developing menus and catering, one should also be guided by the Methodological recommendations “MP 2.4.5.0107-15. 2.4.5. Hygiene. Hygiene of children and adolescents. Baby food. Catering for children of preschool and school age in organized groups, approved by the Chief State Sanitary Doctor of the Russian Federation on November 12, 2015. They set out the basic principles and recommendations for organizing the nutrition of preschool and school children in organized groups, as well as for using a range of food products in children's nutrition.
In institutions, it is also necessary to provide for centralized supply of drinking water that meets the hygienic requirements for water quality of centralized drinking water supply systems (paragraph 12 of the Recommendations).
Water supply can be made in stationary drinking fountains or in containers.
The range of food products that form the basis of the nutrition of students and pupils of educational institutions is recommended to be compiled in accordance with the requirements of SanPiN 2.4.1.3049-13 and SanPiN 2.4.5.2409-08 (clause 14 of the Recommendations).
It is necessary to organize two hot meals a day (breakfast and lunch). Intervals between meals should not exceed three to four hours. For students and pupils attending an extended day group in educational institutions, it is additionally recommended to organize an afternoon snack (paragraph 15 of the Recommendations).
In educational institutions (except for preschool ones), food products can be traded using vending machines.
The assortment list of food products allowed for trade in this way is given in clause 16 of the Recommendations.
Catering.
Catering in educational institutions can be carried out using industrial methods of food production and the production of culinary products directly at the food units of educational institutions in accordance with sanitary and epidemiological requirements (clause 17 of the Recommendations).
Industrial methods of food production for educational institutions are recommended to provide industrial production of semi-finished products and ready meals with prolonged (increased) shelf life at food production complexes using modern technologies that ensure large-scale production of food sets (rations), with their subsequent issuance by pre-cooking and distributing canteens of educational institutions (clause 18 of the Recommendations).
Food unit workers should take advanced training courses (clause 19 of the Recommendations).
The development of programs and activities aimed at training, retraining and specialists, ensuring the improvement of catering in educational institutions, the formation of a culture of healthy eating among students and pupils of educational institutions, can be carried out on the basis of regional internship sites, the structure of which may include specialized educational institutions of professional education, educational institutions, scientific organizations (clause 20 of the Recommendations).
Documentation and accounting.
As part of catering, the following main areas of accounting are affected:
food accounting;
accounting of ready meals;
accounting for meals.
Food accounting. In accordance with paragraph 118 of Instruction No. 157n, food products are recorded on account 0 105 02 000 "Food" (most often on account 0 105 32 000 "Food - other movable property of the institution"). Food products are classified as inventories, and their purchase in accordance with Instructions No. 65n is carried out under article 340 “Increase in the cost of inventories” of KOSGU under the code of the type of expenses 244 “Other purchase of goods, works and services to meet state (municipal) needs”.
When organizing the purchase of food, institutions are guided by the Contract System Law. When making purchases for public catering services and (or) supply of food products purchased for organizations engaged in educational activities, the customer has the right to conduct either an electronic auction, a closed auction, a request for quotations, a request for proposals, a purchase from a single supplier (contractor, performer) without presenting requirements for procurement participants on the availability of relevant experience, or a tender with limited participation with the presentation of requirements for procurement participants on the availability of experience in accordance with the standards established by Appendix 2 to Decree of the Government of the Russian Federation dated February 4, 2015 No. 99 (hereinafter referred to as Decree No. 99).
This conclusion was made on the basis that the provision of catering services and (or) the supply of food products purchased for organizations engaged in educational activities, organizations for children's recreation and rehabilitation (if the initial (maximum) price of the contract (price of the lot) exceeds 500 thousand rubles) refers to cases of procurement of goods, works, services that, due to their technical and (or) technological complexity, innovative, high-tech or specialized nature, are able to supply, perform, provide only suppliers (contractors, performers) who have the necessary level of qualification (clause 6 of Appendix 2 to Decree No. 99).
At the same time, when choosing a method for determining a supplier (contractor, contractor), the customer must avoid unreasonable procurement from a single supplier (executor, contractor), as this may lead to a violation of the principle of ensuring competition, which is one of the basic principles of the contract system in the field of procurement . Similar clarifications are given in the letters of the Ministry of Economic Development of the Russian Federation of February 18, 2016 No. OG-D28-2109, of June 6, 2016 No. D28i-1474, of September 19, 2016 No. D28i-2577.
Analytical accounting of food products is kept in the turnover sheet for non-financial assets (f. 0504035). Entries in this document are made on the basis of data from the cumulative statement for the receipt of food (f. 0504037) and the cumulative statement for the consumption of food (f. 0504038). Turnovers are calculated monthly in the turnover sheet (f. 0504035) and balances are displayed at the end of the month (clause 119 of Instruction No. 157n).
The accumulative statement (f. 0504037) is compiled for each financially responsible person, indicating suppliers (manufacturers), by name and (if necessary) by food product codes.
Entries in the accumulative statement (f. 0504038) are made daily on the basis of menu requirements (f. 0504202) and other documents attached to it.
At the end of the month, in the funded statement (f. 0504038), the results are calculated, the cost of the consumed products is determined and at the same time is checked against the number of those satisfied. This document is compiled for each financially responsible person by name and (if necessary) by food product codes.
The menu-requirement for the issuance of food products (f. 0504202) is used to formalize the release of food products and is compiled daily in accordance with the norms for laying out food products and data on the number of satisfied persons.
The menu-requirement (f. 0504202), certified by the signatures of the persons responsible for receiving (issuing, using) food products, is approved by the head of the institution and transferred to the accounting department within the time limits established within the framework of the accounting policy by the rules of document flow and the technology for processing accounting information.
All of the forms of documents listed above are approved by Order No. 52n.
Operations for the receipt and disposal of food products are executed as follows:
|
Government institution |
State-financed organization |
Autonomous institution |
|||
|---|---|---|---|---|---|
|
Receipt of materials from the supplier |
|||||
|
0700 0000000000 000 |
0700 0000000000 000 |
0700 0000000000 000 |
|||
|
Payment to the supplier of the cost of food |
|||||
|
0700 0000000000 244 |
0700 0000000000 000 |
0700 0000000000 000 |
|||
|
Advance payment to the supplier of the cost of food |
|||||
|
0700 0000000000 244 |
0700 0000000000 000 |
0700 0000000000 000 |
|||
|
Settlement of prepayment when settling with a supplier |
|||||
|
0700 0000000000 244 |
0700 0000000000 244 |
0700 0000000000 244 |
|||
|
Transferring food for cooking |
|||||
|
0700 0000000000 000 |
0700 0000000000 000 |
0700 0000000000 000 |
|||
* Instructions for the application of the Chart of Accounts for budget accounting, approved by Order of the Ministry of Finance of the Russian Federation of December 6, 2010 No. 162n.
** Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.
*** Instructions for the application of the Chart of Accounts for the accounting of autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.
Accounting for prepared meals. For the correct reflection in the accounting of ready meals, we turn to the explanations given in the Letter of the Ministry of Finance of the Russian Federation dated April 22, 2016 No. 02-07-05 / 23495. In particular, it states that, in accordance with clause 121 of Instruction No. 157n, products manufactured in an institution for the purposes of sale are reflected in account 0 105 37,000 “Finished products - other movable property of the institution”.
At the same time, finished products are accepted for accounting at the planned (standard-planned) cost price (clause 122 of Instruction No. 157n).
For each product of own production, the selling price is calculated. The selling prices of dishes are determined by the calculation method on the basis of the norms for laying raw materials indicated in the collections of recipes.
Based on the fact that a state institution is recognized as a non-profit organization, the price of selling a product of its own production, determined by the calculation method, is the standard planned cost.
Unified forms of primary accounting documentation for accounting operations in public catering were approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132 (hereinafter - Decree No. 132).
Calculation of selling prices for dishes and products by public catering enterprises (canteens) is carried out in calculation cards (form No. OP-1), the release of all dishes for a specific day is based on the menu plan (form No. OP-2).
The actual cost of finished products is determined at the end of the month.
At the same time, the actual cost of finished products in the canteen of the institution is formed taking into account direct, overhead and general business expenses using account 0 109 00 000 “Costs for the manufacture of finished products, performance of works, services” (clause 134 of Instruction No. 157n).
Paragraphs 134 and 135 of Instruction No. 157n provide for several options for the distribution of overhead and general business expenses of the institution incurred for (month).
At the same time, the institution must provide for the chosen method of distributing these expenses as part of the formation of an accounting policy.
Please note that when organizing meals in general education and preschool institutions, in most cases it is paid by parents. In such canteens, the cost of ready meals does not include the cost of staff salaries, utilities and property maintenance (clause 3, clause 1, article 8, clause 5, clause 1, article 9, clause 4, article 65, clause 9 article 66 of the Law on Education). Thus, their cost will consist only of the cost of the products or semi-finished products used.
Acceptance of ready meals and their sale are reflected as follows:
|
Government institution |
State-financed organization |
Autonomous institution |
|||
|---|---|---|---|---|---|
|
Acceptance of ready meals |
|||||
|
0700 0000000000 000 |
0700 0000000000 000 |
||||
|
Realization of ready meals |
|||||
|
0700 0000000000 000 |
0700 0000000000 000 |
||||
* If the finished product is sold for a fee.
** If the finished product is spent on the needs of the institution (there is no charge for meals). In state educational institutions, which include boarding schools, orphanages, special (correctional) schools, etc., meals for students are organized at the expense of budgetary funds.
In educational organizations (and these are mainly budgetary and autonomous institutions), the income received from the sale of ready-made meals is the institution’s own income, and all calculations should be reflected in accordance with the QVFO 2. In accordance with Instructions No. 65n, income is attributed to article 130 “Income from the provision of paid services (works) "KOSGU.
Meal billing. The fee can be paid through the cashier or transferred to the personal account of the institution. Accrual of income and payment for meals in budgetary and autonomous institutions are reflected as follows:
|
State-financed organization |
Autonomous institution |
|||
|---|---|---|---|---|
|
Accrued income from the sale of ready meals |
||||
|
Received income at the cash desk (on a personal account) |
||||
State institutions that are not administrators of income received by the budget shall make the following entries:
Educational institutions are responsible for the health of students and pupils. When catering, they must comply with the requirements of sanitary and epidemiological rules and regulations, as well as apply modern catering technologies. Meals are organized by the institution itself or through third-party specialized organizations. In the first case, the institution organizes the accounting of food products, finished products and food fees. In the second, records of settlements with the institution providing services are kept.
Federal Law No. 273-FZ of December 29, 2012 “On Education in the Russian Federation”.
Approved by the Chief State Sanitary Doctor of the Russian Federation on January 17, 2005. Put into effect by the Decree of the Chief State Sanitary Doctor of the Russian Federation of January 19, 2005 No. 3.
Approved by the Chief State Sanitary Doctor of the Russian Federation on November 6, 2001. Put into effect by the Decree of the Chief State Sanitary Doctor of the Russian Federation of November 14, 2001 No. 36.
Approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation of May 15, 2013 No. 26.
Approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation of July 23, 2008 No. 45.
Approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation dated February 9, 2015 No. 8.
Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.
Instructions on the procedure for applying the budget classification of the Russian Federation, approved. Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n.
Federal Law No. 44-FZ dated 05.04.2013 “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs”.
Order of the Ministry of Finance of the Russian Federation of March 30, 2015 No. 52n “On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application."
