Cabinet of Ministers Regulations No. 709 in 2015 (December 8. No 66 46) provisions on the methodology for determining the costs and the order in which the municipality is set according to the average costs borne by the preschool education program costs for private education authority Issued in accordance with the Education Act, article 14, paragraph 1, rule 36 shall be determined in which municipality the methodology determined for one student for the average cost of preschool education in local education, and the order in which the municipality is one of the requirements for trainees for the required average cost of the respective municipal education covers preschool education programs (from the age of one and a half to initiate procurement of basic education) the cost of a private education authority education law article 17, in the case referred to in 2.1 (hereinafter the municipality). 2. local aid is intended for settlements with educational institutions registered in the register of private educational institution that provides educational learning program on weekdays (not less than 12 hours a day) and implement the licensed preschool education program (hereinafter referred to as the private educational institution). 3. local support is provided for settlement of the preschool education programs learning private educational institution with which the municipality and the child's legal representative has entered into a contract for the provision of education services and the legislation which established the children registered in the national education information system. To justify the use of the municipal aid according to the objective of the financing, the private educational institution, through a contract with the municipality and the child's legal representative, added to the estimate of the appropriate service provider approved by the previous year's cash flow or expenditure listed in the case of a new educational establishment founded, according to planned expenditure approved in each educational institution. They are prepared in accordance with the laws and regulations on the classification of economic costs. 4. local support is not intended to cover the cost of the child's nutrition. 5. local support for one child is set at a level that matches the declared place of residence of the child in one local student required to average costs for municipal preschool educational institutions pre-school education programme. 6. local support is calculated, taking account of the local preschool educational costs in the budget year. Calculation of costs according to economic classification codes include the following municipalities educational institutions last year after the cash flow costs listed in this paragraph and the calculated values that are divided by the number of students in the preschool education institutions: 6.1 remuneration (CEC 1100) (except for the remuneration of teachers, which is granted as a mērķdotācij from the State budget); 6.2. national employers ' compulsory social insurance contributions, benefits and compensation (CEC 1200) (with the exception of State compulsory social insurance contributions, which are given as mērķdotācij from the State budget); 6.3. learning, work and service missions, service, duty travel (CEC 2100) (except those financed from the funds of the European Union); 6.4. service fee (EEC 2200): 6.4.1. postal, telephone and other communications services (CEC 2210); 6.4.2. expenditure on utilities (CEC 2220); 6.4.3. the administrative expenses of the authority and the Authority's operating expenditure (CEC 2230); 6.4.4. repairs and maintenance services of the institutions (except buildings, structures and roads for overhaul) (CEC 2240); 6.4.5. information technology services (CEC 2250); 6.4.6. rent and rent (CEC 2260); 6.5. inventory, materials, energy, commodities, Office supplies and equipment, which are not accounted for in equity (CEC 2300): 6.5.1. expenditure on goods the functioning of the Authority (the CEC 2310); 6.5.2. fuel and energy materials (CEC 2320); 6.5.3. medicines, chemicals, laboratory supplies, medical devices, medical instruments, and laboratory animal maintenance (CEC 2340); 6.5.4. the current repair and maintenance materials by the authorities (the CEC 2350); 6.5.5. State and local government for the supply of care and maintenance expenses of persons (CEC 2360) (excluding food costs (the CEC 1875)); 6.5.6. teaching aids and materials (CEC 2370) (with the exception of State budget allocations for the purchase of teaching AIDS); 6.6. the expenses for the purchase of periodicals (CEC 2400). 7. in addition to the provisions referred to in paragraph 6, costs also include the cost of local municipal educational institutions total fixed asset depreciation, calculated pursuant to the municipalities set long-term investment accounting procedures, and divided by the number of students in the educational institutions. 8. If educational service costs in private education are less than the specified local government support, the support of the local authorities, which provide educational services to meet the costs of private education institution. 9. local support is given on days when a child without justification, not attending private educational institution. In this case, the local authorities support calculated in proportion to the number of days of attendance. On the supporting reasons, considered the child's absence for health reasons, as attested by a certificate issued by the doctor or other cases in which the child's legal representatives are informed in writing of the educational institution before the planned absence, in General, not more than 60 days in a calendar year. 10. If a child commits a municipal preschool educational institution, local support for private education services calculated in proportion to the number of days when the children have attended private educational institution or been acquitted absent this provision, within the meaning of paragraph 9. 11. local support is given, if the private educational institution reduces the child's legal representative's fees for pre-school education, the implementation of the programme to the extent the municipality paid support.

12. private education authority every month to the fifth day under contract for educational services shall be submitted to the local government arrangements in the requests or the invoice for the previous month, local government aid. 13. Local authority within 10 working days of the private educational institutions request or receipt of invoices transferred municipal support for the previous month, the private educational institution credit institution. 14. If the residence of the child, for which you receive the support of the municipality, is declared in another municipality and the child continues education in private educational establishment in the municipality where the child was previously declared residence, stopped local support costs. Municipal aid in the new municipality, which declared the child's new habitual residence is calculated in accordance with the cost per child. Local aid is granted if the child or children and one parent's legal residence is the representative declared in the municipal administrative territory. 15. If the municipality supports the overpayment is created in private education institutions, giving false or incomplete information or notification of circumstances which affect the right to local government support, the private educational institution in the month after the written notice sent to the municipality, pārmaksāto features including municipal account specified in the written notice. 16. the authorities of the beneficiary at the time of conclusion of the contract shall not be tax debtor public procurement law, even if the purchase is made. 17. monitoring of compliance with these rules of environmental protection and regional development, the Ministry ensures the coordination of the local applicable regulations. 18. Be declared unenforceable in the Cabinet of 17 December 2013 rules no. 1523 "the order in which the municipality is set according to the average cost of the preschool education programme covers the cost of a private education institution" (Latvian journal, 2013, 2014, 253. No; 174. no). 19. the rules shall enter into force on January 1, 2016. The Prime Minister is the Rapidity of the Newsletters of the protection of the environment and regional development Minister David Gerhard