NORMATIVE AND LEGAL FOUNDATIONS OF FINANCIAL MANAGEMENT IN PREPARING AND IMPLEMENTING EXPENDITURE ESTIMATES AND STAFFING SCHEDULES IN PRESCHOOL EDUCATIONAL INSTITUTIONS
Keywords:
preschool education, financial management, expenditure estimate, staffing schedule, budget accounting, extrabudgetary funds, financial planning, expenditure per child, financial discipline, budget code.Abstract
This article analyzes the key aspects of effective financial resource management in preschool educational institutions, including the preparation, approval, and monitoring of expenditure estimates and staffing schedules. It substantiates that every financial decision in preschool institutions financed from the state budget and extrabudgetary sources must strictly comply with current budget legislation and regulatory legal documents. The study highlights the impact of expenditure estimates and staffing schedules on the financial stability of educational institutions and the quality of education from a scientific perspective. In addition, the article examines the criteria for calculating expenditures per child, planning wages and equivalent payments, and optimizing travel and current operating expenses.
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