The Chamber of Control and Accounts of Tver region About some issues of audit in the field of education on an example of Tver region Chairwoman of the Chamber of Control and Accounts of Tver region Tatiana V . Ipatova X EURORAI Congress in Linz October 17 , 2019 Subject of the Russian Federation – Tver region Area of the region - 84 100 sq. km Population as of 01.01.2019 - 1 269,6 thousand people 2 . The Monastery of Sts Boris and Gleb Vasilevo The Monastery Nilova Pustyn’ Kazan monastery Nikolayevsky Antoniyev The Volga River’s Source Monastery in the town of Krasnyy Kholm Korsunsko-Bogoroditsky Cathedral The bell tower of Nicholsky Cathedral Travel Palace Staritsa Central Forest reserve Uspensky Kimry Drama Theatre Monastery Rzhev diorama 3 Staritsa quarries International parliamentary cooperation The cooperation agreement between the Legislative Assembly of Tver region (Russian Federation) and the Landtag of the Federal state of Upper Austria (Republic of Austria) … Article 2 The parties in a spirit of cooperation exchange experience on issues of parliamentarism and local self-government in order to improve the conditions in the field of parliamentarism and local self-government 4 Education development priorities Creation of conditions for pre-school Modern school Every child's success Support for families education for children with children under 3 years Digital educational Teacher of the future Young professionals Social activity environment 5 Educational system in Russia Powers of subjects of the Russian Federation General Professional Additional education Pre-school education Secondary Additional professional education of education children General education Higher education Additional • Primary (grades 1-4) • Baccalaureate education and • Specialist's degree, magistracy • Basic (grades 5-9) vocational training • Complete secondary (grades 10- • Training of highly qualified 11) personnel for adults The main powers of the subjects of the Russian Federation in the field of The procedure for education, carried out at the expense of the budget of the subject of the providing the funds Russian Federation from the budget of the subject of the Russian Federation providing of education in state educational organizations of the Russian Federation funding provided by the founder provision of state guarantees for free pre-school, general and additional education in granting of subventions to municipal educational organizations local budgets financial support of pre-school and general education in private educational granting of subsidies to the 6 organizations that provide training on state-accredited programs organization Structure of the network of educational organizations in Tver region 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% higher education 7 3 other institutions 8 additional education 9 147 secondary professional education 45 general education 27 450 8 pre-school education 428 2 Educational organizations : federal regional municipal private 7 Structure of schools and pupils in rural and urban areas structure of schools structure of students 43,6% 56,4% 14,4% urban schools rural schools 85,6% urban students rural students 8 Dynamics of the number of educational organizations and the number of students for the period 2005-2019 Changes of the number of students and the number of educational organizations 160 870 1000 140 900 800 120 623 700 100 495 485 600 80 500 60 400 300 organizations 40 thousands of people 200 20 137,7 116,3 121,5 141,8 100 0 0 2005 2010 2015 2019 ЧисленностьThe number of учащихся students КоличествоThe number ofобщеобразовательных educational organizations организаций Transportation of students school routes length of the routes 9 Structure of the budget expenditures of Tver region on education in 2019 regional budget as a whole 77% expenditures on education Pre-school education 23% 58,8% General education Secondary professional 21,3% 10,8% Additional education Youth politics 2,7% 5,1% 1,3% Other educational issues Inter-budgetary transfers to municipalities account for 79% of the total expenditure of the regional budget on education 10 Thematic activities of some control and accounting institutions in the field of education for 2015-2018 Control and accounting Field and direction of audit institution of the subject of the Russian Federation /audit period Pre-school • use of budgetary funds on pre-school education in private /2016 education organizations Samara region • modernization of the regional pre-school educational system Tver region /2015 Samara region /2015 • use of budgetary funds and property by educational institutions Vladimir region /2016, 2018 Tver region /2017 • equipment of places of holding exams Chelyabinsk region /2019 General education Chelyabinsk region /2019 • providing with free educational literature the Republic of Tatarstan /2018 Tver region /2018 • creation of conditions for physical culture and sports • creation of conditions for transportation of schoolchildren Tver region /2015, 2016, 2017, • purchase of school buses 2018 • provision of Internet traffic for municipal schools • use of budgetary and material resources on additional education of Rostov region /2018 Additional education children Moscow /2016 Stavropol region /2015 Professional • use of budgetary funds and public property by vocational education Samara region /2016 institutions education Tver region /2017 Issues of the • functioning and development of education systems Moscow /2017, 2018 development of • creation of new places in educational institutions Chelyabinsk region /2018 11 education systems • improving the accessibility of the educational environment Tver region /2017 Audit of the providing of students of municipal educational organizations of Tver region with free textbooks and teaching aids for 2018 (in parallel with the control and accounting institutions of municipalities) - Ministry of Education of Tver region Audited entities - Education management institutions of five municipalities - Municipal educational organizations (82 schools) - 2015–2017 – regarding expenses and the procedure of providing with educational literature Audit period - 2017/2018 – regarding provision of students with educational literature 1. To analyze the procedure of organizing the providing of students of municipal schools with textbooks and teaching aids Purposes of the audit 2. To check the targeted and efficient use of budgetary funds for providing of students with free educational literature 3. To assess the provision of students with textbooks and teaching aids 12 The expenses on the educational literature in the expenses on the educational process The share of the expenses on the educational literature in the expenses on the educational process (average) 60% 50% 40% 50,2% 49,7% 30% 24,6% 20% 10% 0% 2015 2016 2017 13 Main conclusions of the audit Improper performance of functions assigned to the competence of the educational organization Incomplete lists of textbooks and teaching complete provision aids approved by some schools for 2017/2018 14,0% academic year 86,0% incomplete provision Incomplete provision of students with Estimated deficit of funds - more than 7.5 million rubles textbooks from their own funds of schools (21% of the cost of the educational process) Under the deficit of some textbooks in some schools, their surpluses are noted in other schools - from 22% to 30% Between schools an exchange of educational literature is made, but the order of this exchange is not regulated Improper justification by schools of procurement price of textbooks , Ineffective expensesмуниципальные of schools образования in the amount of 0.5 million rubles due to deficiencies in demand planning and the acquisition of textbooks not provided for by the Federal List of textbooks School accounting of library funds of the educational literature is conducted with violations, which impedes the efficient and effective management of funds 14 Main conclusions of the audit Ineffective expenses (possible savings) In 2015 and 2016 purchases of textbooks from other suppliers, which are not publishing houses, prevailed The average price of one textbook from other suppliers, which are not publishing houses, exceeded the price of publishing houses by 23–29% Savings in the purchase of textbooks by audit objects at the prices of publishing houses could be more than 5 million rubles (estimated) budget possible savings publishing houses other suppliers 15 Main results of the audit Improvements the efficiency of budget expenditures In order to improve the efficiency of budget expenditures, the Ministry of Education of Tver region carried out work on organizing the purchase of textbooks by schools directly from publishing houses . These measures have led to a reduction of ineffective expenditures (associated with paying extra fees from other suppliers) and increasing the number of textbooks purchased +6,8% +12,1% Under increasing the expenses on purchasing textbooks at an average on 6.8%, the volume of purchased textbooks increased on 12.1%, which indicates increasing the efficiency and effectiveness of school expenses on these purposes due to the preferential purchase from publishing houses 16 The Chamber of Control and Accounts of Tver region Sovetskaya str. 33 RUS-TVER 170100 Tel: +7 4822 34 42 92 E-mail: [email protected] http://www.kspto.ru Chairwoman of the Chamber of Control and Accounts of Tver region Tatiana V. IPATOVA 17.