Organization of meals for children in the educational institution. Organization of meals in preschool institutions. Dhow meals for children

abstract

Organization of meals in preschool institutions

Introduction

Among the activities aimed at strengthening the health of children attending preschool institutions, one of the first places is taken by rational nutrition. The physical development of children, their working capacity, the state of immunological reactivity, and the level of morbidity largely depend on how clearly and correctly the nutrition in a preschool institution will be built.

rational nutrition preschool immunological

1. Building food in a preschool educational institution

Food in preschool institutions should be built depending on the age, length of stay of children in the institution, and their state of health. Most of the children are in the institution from 9 to 12 noon, but some of the children attend groups with round-the-clock stay, and their meals are fully provided by the preschool during the week. There are sanatorium preschool institutions for children with tuberculosis intoxication, small and fading forms of tuberculosis, where nutrition plays a leading role in the organization of medical and recreational work. In recent years, preschool institutions have widely organized groups for frequently ill children, for whom proper nutrition is also of no small importance.

In connection with different needs children under 3 years of age and older in basic nutrients and energy, the food sets recommended for preschool institutions are built with this age division in mind. For sanatorium preschool institutions, special sets of products have been developed to provide weakened children with the necessary nutrients. According to the current situation, nurseries and nursery groups crèches-kindergartens should accept children from the age of two months. When organizing nutrition for children of the first year of life, it is necessary to strive to preserve breastfeeding as much as possible, to introduce juices, vitamins into the child's diet in a timely manner, different kinds complementary foods; in case of a lack of breast milk, provide the child with the most rational mixed or artificial feeding, take into account the individual characteristics of the child, his state of health, systematically monitor the compliance of the diet with his physiological needs for basic nutrients.

Each child of the first year of life should be assigned individual nutrition, determining the required number of feedings, the amount of food, and its composition. At least 1 time per month, and if necessary, more often, the calculation should be carried out chemical composition food, determine the amount of proteins, fats, carbohydrates actually received by the child per 1 kg of body weight, and make the appropriate correction. To this end, in breastfeeding groups for each child under the age of 9 months, nutrition record sheets should be kept in which the doctor writes down the prescribed nutrition, and the educator notes the amount of food actually received by the child for each feeding.

Children aged 1-3 years receive nutrition in accordance with the age-related capabilities of the digestive system. One-time and daily amounts of food should correspond to the recommended values for children of this age. Cooking food should be gentle, without the use of spicy and fried foods.

For children from 1 to 1.5 years old, it is advisable to have a separate menu that provides for the appropriate chemical and mechanical processing, in which puréed, mashed, steamed dishes are used.

When drawing up the menu-layouts, one should take into account the daily set of products required for children of different age groups with different lengths of stay in the institution, the number of children, the volume of each dish, as well as the cost of the daily diet. It is recommended to make a 10-day menu, which allows you to achieve a sufficient variety of dishes. When composing a promising menu, you should multiply the daily amount of products by 10 days, and then distribute them on separate days, taking into account nutritional value and calorie content. To draw up equivalent menus, it is convenient to use a card index of dishes, which indicates the set and quantity of products, the yield of the portion, the chemical composition, and the cost of each individual dish. In the absence of any products, you can easily replace one dish with another of equal nutritional value.

Children in a preschool institution for 9-10.5 hours receive three meals a day, which provides 75-80% of the daily diet. In this case, breakfast should be 25% of the daily calorie content, lunch - 35-40%, afternoon tea - 15-20%. Children who are in a preschool institution for 12 hours should receive four meals a day. In this case, the calorie content of an afternoon snack does not exceed 10-12%, and the calorie content of a dinner is 20-25%. In some preschool institutions, when children stay for 12 hours, three meals a day are practiced, since many children are taken home by their parents a little earlier, and they do not have time to have dinner at the institution. In this case, the afternoon snack is made more high-calorie (up to 25-30% of the daily calorie content). With a round-the-clock stay in a preschool institution, children receive four meals a day and, in addition to an afternoon snack, fruits.

In the children's menu, it is necessary to widely include salads from raw vegetables (for children under 2 years old in pureed form), fresh herbs, fruits (daily), as third courses, give fresh or canned juices and fruit purees for baby food. It is desirable that children receive two vegetable dishes and only one cereal during the day. For the second course, it is recommended to prepare combined side dishes from a set of various vegetables.

2. Time of meals at the preschool educational institution

In a preschool institution, it is necessary to strictly observe the diet, to prevent deviations from the established hours of food intake by more than 10-15 minutes, which largely depends on the accurate work of the catering unit.

It is very important to correctly build the diet of children in the younger group, where children who have one and two daytime naps can be brought up. In this case, life in the group should be structured so that the feeding hours of these subgroups do not coincide.

In the correct organization of nutrition for children, especially young children, great importance has a group setting. Children should be provided with appropriate utensils; comfortable to sit at the table. Dishes should be served nicely, not too hot, but not too cold. Children should be taught to be clean and tidy at the table. Educators should be calm, not rush the children. When feeding children, you should follow the sequence of processes, do not force children to sit at the table for a long time while waiting for the next dishes. Children who have finished their meal can leave the table and have some quiet games. Those who do not know how to eat well on their own need to be supplemented. However, children with poor appetite should not be force-fed. They can be offered a small amount of water, berry or fruit juice during meals in order to drink solid food. In some cases, these children may be given a second course first so that they eat more nutritious, protein-rich foods first, and then some soup. In no case should children be distracted while eating with toys, reading fairy tales, etc.

3. Continuity of food in the preschool educational institution and at home

For the correct organization of children's nutrition in a preschool institution, it is necessary to take care of the continuity between nutrition in the institution and at home, to ensure that the child's home diet becomes an addition to the nursery. To this end, in children's groups, recommendations for parents on nutrition for children should be posted in the evening, on weekends and holidays... At the same time, specific advice is given on the composition of home dinners, taking into account what foods the children received during the day. It is rational to build food on weekends and holidays for young children in such a way that it does not differ too much from food in a preschool institution, since children of this age are rather conservative in their habits.

In the summer, especially when going to the country, the life of children is associated with increased energy consumption due to increased physical activity, long walks, hard work, etc. In this regard, the calorie content of food in summer period should be increased by about 10 - 15%. This is achieved by increasing the amount of milk and dairy products, mainly due to fermented milk drinks, as well as vegetables and fruits. In the summer, fresh herbs should be widely included in the diet of children - dill, parsley, lettuce, green onions, garlic, sorrel. Fresh vegetables and greens make dishes not only richer in vitamins, but also give them an attractive look and pleasant taste, which is especially important in hot weather, when children may lose their appetite. Given the latter circumstance, in the summer it is recommended to change the diet, replacing lunch with a second breakfast (at the expense of an afternoon snack). At the same time, lunch is postponed to a later time, after a nap. Such a diet in the summer is especially rational in the republics of Central Asia, Transcaucasia, where the air temperature is especially high at midday.

In summer, children have a significantly increased need for fluids. Therefore, the group should always have a supply of fresh boiled water or rosehip infusion. Drinks should be offered to children after returning from a walk, before water procedures, on especially hot days, you can give a drink before meals. During walks, especially long excursions, children should also be provided with some kind of drink. To this end, educators, going on an excursion, should take with them a supply of boiled water and glasses for the number of children.

4. Organization of meals in sanatoriums

The organization of meals for children in sanatorium preschool institutions (groups) has some peculiarities. Extra food items included in the preschool kit of this type, allows you to significantly diversify the menu, introduce additional dishes into it, expand the range of vegetable dishes, and widely include seasonal vegetables, including fresh herbs, in children's diets. Vegetables are best used raw for preparing salads, which can be given not only for lunch, but also for breakfast and dinner. Fruits and berries, the number of which is also increased, can be given fresh or in the form of juices, mousses, jellies, adding to lunch as a dessert, as well as for an afternoon snack or dinner.

In connection with the increase in the amount of dairy products in sanatoriums (groups), it is recommended to increase the number of meals by prescribing a glass of milk, kefir or any other fermented milk drink before bedtime. Cottage cheese for these institutions can be obtained in dairy kitchens, which will allow it to be given to children without heat treatment for breakfast or afternoon tea. At the same time, it should be emphasized that cottage cheese obtained from grocery stores must be subjected to heat treatment. It can be used to make casseroles, puddings, cheesecakes, and more.

5. Drawing up a menu for children with disabilities

In preschool institutions, a certain part of children has some deviations in health (allergic mood, chronic diseases of the liver and biliary tract, excess or lack of body weight, etc.). The nutrition of such children is built individually, taking into account the existing pathology.

Great attention It also requires the organization of meals for newly admitted children to the institution, as well as for children who have returned after an illness. In some cases, these children, as well as children with disabilities in health, require the appointment of individual nutrition, taking into account their level of development, health status and existing skills.

To provide children with vitamins in preschool institutions, it is planned to carry out year-round C-vitaminization of food. Usually the first or third dishes are fortified (at the rate of 35 mg for each child under the age of 3 years), vitamins are dissolved in a small amount of the liquid part of the dish and poured into a cauldron removed from the fire. A special journal on C-vitaminization of food is kept at the food block of the preschool institution. Nurse or another employee of the institution, in the presence of whom C-vitaminization of food is performed, daily notes in it the name of the fortified dish, the number of servings, total amount introduced ascorbic acid, the time of fortification. C-vitaminization of nutrition in children's institutions should be carried out regularly, avoiding breaks even during the summer-autumn period, when food products are richer in vitamins.

As shown by the research carried out in recent years [Spirichev VB, 1984; Ladodo K.S., Spirichev V.B., 1986; By Thi Dyk Tho et al., 1987], even with properly organized nutrition of children, their need for vitamins is insufficiently met, including in the summer-autumn period. This gave grounds to propose carrying out additional multivitaminization of children in preschool institutions using multivitamin preparations ("Geksavit"). Additional multivitaminization is primarily recommended for children with an unsatisfactory somatic status (lagging in physical development, often ill, with decreased appetite), as well as children brought up in round-the-clock groups, who have a significant deficiency of vitamins C, group B, PP, A. B during the period of the spread of acute respiratory diseases, additional multivitaminization is recommended for all children. Multivitaminization should be carried out for a long time - at least 4 months (mainly in the winter-spring period).

It is recommended to start multivitaminization of children in case of a favorable epidemiological situation from the end of November to the beginning of December, with an epidemic of influenza, an outbreak of diseases with acute respiratory viral infections - from the moment of the emergence of the threat of the spread of diseases (from September-October). Multivitamins ("Hexavit") are given to children during breakfast or lunch every other day (on Monday, Wednesday, Friday) 1 tablet each. The duration of the drug intake is at least 4 months. If indicated (seasonal rise in respiratory diseases), multivitaminization can be extended by 1-2 months. When carrying out additional multivitaminization of children, C-vitaminization of food does not stop.

Conclusion

The organization of baby food is a complex, but at the same time, an important point in the development of a child. Since it can both prevent and treat many nutritional diseases and other types of diseases.

When organizing food, a complex of various factors should be taken into account, such as:

·Age

· Geographical position

· Individual portability

· The relationship between food in a preschool educational institution and food at home

And also a number of other, no less important factors, since proper nutrition must fully meet the individual requirements of the child's body.

Bibliography

1.Tamova M.Yu., Zaiko G.M., Shamkova N.T., Zlobina N.V. Approximate Shamkova N.T., Zayko G.M., Podloznaya V.I., Tamova M.Yu.

2.Scientific and practical foundations of the organization of meals for students in educational institutions / Tutorial... Krasnodar: Publishing house of KubGTU, LLC "Publishing House-Yug", 2007. 208 shift for the organization of meals for children in preschool educational institutions / Monograph. Krasnodar, 2009.136 s

3. Journal "Medical care and catering in a preschool educational institution" Article: Technological maps recipes for first courses

4. Journal "Medical care and catering in preschool educational institutions" Article Methodological recommendations for heads of educational institutions implementing a preschool education program to control the provision of comprehensive catering services

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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 charged with organizing meals for students. What norms and requirements should be observed at the same time, as well as what is the order of reflection in the accounting of various operations related to catering, we will consider in this article.

The organization of food should be handled by an educational institution. At the same time, the normative regulation of the provision of food to students is in the competence of the state authorities of the constituent entities of the Russian Federation and bodies local government(paragraph 4 of article 37 of the Law on Education). They determine the cost of food, sources and rules of its financing, preferential categories of students who are exempted from paying for food in whole or in part, and other general organizational issues.

In addition, at the federal level, by 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 of March 11, 2012, Methodological Recommendations for the organization of meals for students and pupils in educational institutions were approved (hereinafter referred to as the Recommendations). They list technical regulations, SanPiNs and federal laws that must be observed by educational organizations. It should be noted that some of the documents named in the regulation have been changed or no longer valid, while the regulation itself has not lost its relevance. Let's consider its main provisions.

Power Requirements

Nutrition can be monitored by parental committees, guardianship boards and other public organizations.

a) correspondence of the energy value of daily food rations to the energy consumption of students and pupils;

b) balance and maximum variety of the diet;

c) optimal diet;

d) ensuring in the process of technological and culinary processing of food products of their high taste 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, hygiene requirements to the quality and safety of food products, provided for by the 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 Commission Decision customs union dated 28.05.2010 No. 299, SanPiN 2.3.2.1940-05, SanPiN 2.3.2.1078-01.

Students and pupils of educational institutions are recommended to provide average daily sets(rations) food in accordance with the current sanitary rules and regulations (clause 7 of the Recommendations):

- pupils of preschool educational institutions - with average daily food sets (rations) for children of age groups in accordance with SanPiN 2.4.1.3049-13;

- students of general education institutions - with average daily sets (rations) of food for students of general education institutions at the age from 7 to 11, from 11 years and older - in accordance with SanPiN 2.4.5.2409-08;

- students of primary and secondary institutions 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 receiving higher professional education in full-time education in institutions of higher vocational education, - average daily sets (rations) of food 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 sets (rations) of food in accordance with the type of educational institution ( comprehensive school, general education boarding school);

- orphans and children left without parental care - with 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 meet 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 the academic load.

When developing menus and organizing meals, you should also be guided by Methodical recommendations"MR 2.4.5.0107-15. 2.4.5. Hygiene. Hygiene of children and adolescents. Baby food... Organization of meals for preschool and school age in organized teams ", approved by the Chief State Sanitary Doctor of the Russian Federation on 12.11.2015. They set out the basic principles and recommendations for the organization of nutrition for preschool and school children in organized groups, as well as for the use of the range of food products in the nutrition of children.

Institutions also need to provide for centralized provision of drinking water that meets the hygienic requirements for water quality centralized systems drinking water supply (clause 12 of the Recommendations).

Water supply can be carried out in stationary drinking fountains or in containers.

The range of food products that form the basis of nutrition for 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 (clause 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 permitted 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 catering facilities 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 ensure 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), followed by their issuance by preparatory and distribution canteens of educational institutions (clause 18 of the Recommendations).

Food workers should take advanced training courses (clause 19 of the Recommendations).

Development of programs and implementation of activities aimed at training, retraining and advanced training of specialists that ensure 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 training sites, the structure of which may include specialized educational vocational education institutions, educational institutions, scientific organizations (paragraph 20 of the Recommendations).

Documentation and accounting

Within the framework of catering, the following main areas of accounting are affected:

- food accounting;

- accounting of ready meals;

- accounting for food charges.

Food accounting. In accordance with clause 118 of Instruction No. 157n, food products are recorded on account 0 105 02 000 “Food products” (most often on account 0 105 32 000 “Food products - other movable property of an institution”). Food products belong to inventories, and their purchase in accordance with Directives No. 65n is carried out under article 340 "Increase in the cost of inventories" of KOSGU under expense type code 244 "Other procurement 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 catering services and (or) the supply of food products purchased for organizations that carry out educational activities, the customer has the right to conduct either electronic auction, closed auction, request for quotations, request for proposals, purchase from sole supplier(contractor, performer) without presenting requirements to the procurement participants about the availability of relevant experience, or a tender with limited participation with the presentation of requirements to the procurement participants about the experience in accordance with the norms, installed by the application 2 to the Decree of the Government of the Russian Federation of 04.02.2015 No. 99 (hereinafter - the Decree No. 99).

This conclusion was made on the basis that the provision of catering services and (or) the delivery of food products purchased for organizations conducting educational activities, organizations for children's recreation and their recovery (if the initial (maximum) contract price (lot price) 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 qualification level (clause 6 of Appendix 2 to Resolution No. 99).

At the same time, when choosing a method for determining a supplier (contractor, performer), the customer should avoid unreasonable procurement from a single supplier (performer, contractor), since this may entail a violation of the principle of ensuring competition, which is one of the basic principles of the contractual system in the field of procurement. ... Similar explanations are given in the letters of the Ministry of Economic Development of the Russian Federation dated February 18, 2016 No. OG-D28-2109, dated 06.06.2016 No. D28i-1474, and dated 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 the data of the cumulative statement for the arrival of food (f. 0504037) and the cumulative statement for the consumption of food (f. 0504038). On a monthly basis, the turnover list (f. 0504035) calculates the turnovers and displays the balances at the end of the month (clause 119 of Instruction No. 157n).

Accumulative list (f. 0504037) is compiled for each materially responsible person, indicating suppliers (manufacturers), by name and (if necessary) by food codes.

Entries in the cumulative sheet (f. 0504038) are made daily on the basis of the menu-requirements (f. 0504202) and other documents attached to it.

At the end of the month in the cumulative statement (f. 0504038), the totals are calculated, the cost of the consumed products is determined and at the same time it is checked against the number of those who are content. This document is drawn up for each materially responsible person by name and (if necessary) by food codes.

The menu-requirement for the issuance of food (f. 0504202) is used for registration of food delivery and is compiled daily in accordance with the rules for the layout of food products and data on the number of contented 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 frame established within the framework of the accounting policy by the rules of document flow and the technology for processing accounting information.

All of the above forms of documents are approved by Order No. 52n.

Operations for the receipt and disposal of food products are formalized as follows:

State institution (Instruction No. 162n *)		State-financed organization (Instruction No. 174n **)		Autonomous institution (Instruction No. 183n ***)

Goods receipt from supplier
0700 0000000000 000		0700 0000000000 000		0700 0000000000 000
Paying the supplier for 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
Advance payment credit when settling with a supplier
	0700 0000000000 244		0700 0000000000 244		0700 0000000000 244
Transfer of food for cooking
	0700 0000000000 000		0700 0000000000 000		0700 0000000000 000

* Instructions for the use of the Chart of Accounts for budgetary accounting, approved by Order of the Ministry of Finance of the Russian Federation dated 06.12.2010 No. 162n.

** Instructions for the use 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 use of the Chart of accounts for accounting of autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation of 23.12.2010 No. 183n.

Accounting for ready meals. For correct reflection in the accounting of ready meals, let us refer to the explanations given in the Letter of the Ministry of Finance of the Russian Federation dated 04.22.2016 No. 02-07-05 / 23495. It, in particular, states that in accordance with clause 121 of Instruction No. 157n, products manufactured at the institution for sale purposes - finished products are reflected on account 0 105 37 000 “Finished products - other movable property of the institution”.

In this case, finished products are accepted for accounting at the planned (normative-planned) cost (clause 122 of Instruction No. 157n).

For each product own production the selling price is calculated. The prices for the sale of dishes are determined by the calculation method based on the norms for laying the raw materials specified in the recipe books.

Based on the fact that government agency is recognized non-profit organization, the sale price of a product of own production, determined by the calculation method, is the standard-planned cost price.

Unified primary forms accounting records on the accounting of operations in public catering approved by the Resolution of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132 (hereinafter - Resolution No. 132).

The calculation of sales prices for dishes and products by 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 goods is determined at the end of the month.

At the same time, the actual cost of finished products in the dining room of the institution is formed taking into account direct, overhead and general business expenses using account 0 109 00 000 "Costs of manufacturing finished products, performing works, services" (clause 134 of Instruction No. 157n).

Clauses 134 and 135 of Instruction No. 157n provide for several options for the distribution of overhead and general expenses of the institution made during the reporting period (month).

At the same time, the institution must provide for the chosen method of distributing these costs as part of the formation of an accounting policy.

Please note that when organizing meals in general education and preschool institutions, in most cases, parents pay for it. In such canteens, the cost of ready meals does not include staff salaries, utilities and the maintenance of property (subparagraph 3 of paragraph 1 of article 8, subparagraph 5 of paragraph 1 of article 9, paragraph 4 of article 65, paragraph 9 of article 66 of the Law on Education). Thus, their cost will consist only of the cost of the products used or semi-finished products.

The acceptance of ready-made meals for accounting and their implementation is reflected as follows:

State institution (Instruction No. 162n)	State-financed organization (Instruction No. 174n)	Autonomous institution (Instruction No. 183n)

Acceptance of ready meals for accounting
	0700 0000000000 000	0700 0000000000 000
Realization of ready meals
	0700 0000000000 000	0700 0000000000 000

* If finished products are sold for a fee.

** If the finished product is used for the needs of the institution (no food fee is charged). In state educational institutions, which include boarding schools, orphanages, special (correctional) schools, etc., meals for students are organized at the expense of budget 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 the KVFO. In accordance with Directives No. 65n, income is attributed to article 130 “Income from the provision of paid services(works) "KOSGU.

Accounting for food charges. The fee can be paid through the cashier or transferred to the personal account of the institution. Accrual of income and payment for food in the budget and autonomous institutions are reflected as follows:

State institutions that are not administrators of budget revenues make the following records:

Educational institutions are responsible for the health of students and pupils. When organizing food, they must comply with the requirements of sanitary and epidemiological rules and regulations, and also apply modern technologies catering. Food is 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 charges. In the second, accounting is kept of settlements with the service provider.

Federal Law of December 29, 2012 No. 273-FZ "On education in Russian Federation».

Approved by the Chief State Sanitary Doctor of the Russian Federation on January 17, 2005. Enacted 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 06, 2001. Enacted by the Decree of the Chief State Sanitary Doctor of the Russian Federation of November 14, 2001 No. 36.

Approved by the Resolution of the Chief State Sanitary Doctor of the Russian Federation dated 05.15.2013 No. 26.

Approved by the Resolution of the Chief State Sanitary Doctor of the Russian Federation dated July 23, 2008 No. 45.

Approved by the Resolution of the Chief State Sanitary Doctor of the Russian Federation dated 09.02.2015 No. 8.

Instructions on the use of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, state academies sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.

Instructions on the procedure for applying the budget classification of the Russian Federation, approved by By order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n.

Federal Law of 05.04.2013 No. 44-FZ "On the contract system in the 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 ( government bodies), local government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Methodical instructions on their application ”.

Food is the only source of vital substances necessary for the growth and formation of a child's body, its vigorous activity and resistance to adverse environmental influences.

Rational nutrition that meets the physiological needs of a growing body for nutrients and energy, ensures the normal harmonious development of the child, increases its resistance to various adverse factors, and contributes to the development of immunity to various infections.

Proper nutrition ensures the normal physical development of the child, prevents the occurrence of deviations in development and growth.

Nutrition also has a decisive effect on the development of the child's central nervous system, his intellect, and his state of performance. In our time - a time of great overload, the acceleration of the pace of life, the possibility of stressful situations - it should be remembered that proper nutrition in childhood will largely help to overcome the difficulties of life.

Children come to an orphanage from socially disadvantaged families, they have no idea about the food culture, about the diet, about a healthy lifestyle, about a balanced diet. Therefore, our task is: health promotion and the formation of a healthy lifestyle for pupils, as well as the organization of rational nutrition.

A prerequisite for a balanced diet is a properly composed menu. The menu is based on an approved set of products, when developing the menu, established traditions and habits are adopted,

a variety of dishes, the introduction of fresh fruits and vegetables in natural form and in the form of salads, the compatibility of products and the best combination of dishes are also taken into account. It should be borne in mind that some products are included in the menu every day, while others are included in 2-3 days. Milk, butter and vegetable oil, sugar, bread, meat are used daily. At the same time, fish, eggs, cheese, cottage cheese, sour cream can be given in 2-3 days, but in increased quantities to compensate for their absence in the previous days.

Since January 2012, the amount allocated for food for one child has been increased to 180 rubles on weekdays and to 198 rubles on holidays and weekends. In this regard, we fully meet the physiological needs of children for basic nutrients and energy.

The organization of children's nutrition during the summer health campaign, when additional allocations are allocated for children's nutrition, requires a certain amount of attention. The calorie content of food in summer should be slightly increased, given the high energy consumption of children due to a long stay in the fresh air, greater mobility, active hardening activities, and the appetite of children decreases on hot days, more fermented milk products, fresh fruits should be included in the children's diet , berries, juices, fresh herbs; use vegetable and fruit decoctions, rosehip infusion as a drink. It is also necessary to change the diet: to postpone lunch to later hours, and in the hot midday time to give a second breakfast in the form of fermented milk products, fruits, juices.

In our orphanage an approximate 10-day menu was developed, in accordance with the recommended form and certified by the head of the orphanage and agreed with the Sanitary and Epidemiological Supervision. The menu is developed taking into account the seasonality (autumn-winter, spring-summer), the required amount of basic nutrients and the required calorie intake, divided by age groups pupils (7-11 years old, 11-18 years old). Sample menu

contains information on the quantitative composition of dishes, energy and nutritional value, including the content of vitamins and minerals.

When compiling the menu, we take into account the taste desires of children. Children are happy to eat pastries (pies, buns), so we reduced the amount of bread. Most of the guys prefer meat to fish - this is taken into account, and the deficiency is corrected by substituting proteins. We have created a book of reviews and suggestions, where children write their wishes, what dishes they would like to try. This helps a lot in the development of new dishes, and we constantly introduce new dishes into the diet. Children, with the help of educators and health workers, are told about the benefits of this dish, and how its ingredients affect physical and psychological development.

The medical workers of our orphanage daily monitor the conduct of breakfasts, lunches, afternoon snacks and dinners, paying attention to the organization of meals for newly admitted children, children who returned to the team after an illness, as well as children with various developmental and health disabilities.

In each educational institution there are children with one or another health condition (with allergic diseases, overweight or underweight, chronic diseases digestive organs, etc.), which are identified by the results of the annual medical examination.

In our institution today, 60% of children, i.e. most of the pupils have the listed pathologies. Therefore, by controlling the organization of meals for children in the institution, we take care of providing all children with a gentle diet with the exclusion of foods that cause allergic reactions and exacerbate gastrointestinal diseases (salty, fried, fatty, smoked). additional food for children with underweight, and for overweight children, we replace cereals and pasta with vegetable dishes, prepare the third dish with a lower sugar content, etc. During seasonal periods of exacerbation of gastrointestinal diseases

when a doctor prescribes a strict diet for these inmates, food is prepared according to a separate menu.

Graduate children at practical exercises for cooking get acquainted with simple recipes dishes. A series of our classes is called "Student recipes", we teach pupils to prepare a full, nutritious lunch from a minimum set of products.

The organization of food intake is carried out in accordance with the daily regimen for flexible schedule... We have organized 6 meals a day.

Control for the right organization food for children in the orphanage is carried out at all stages. Our institution has developed and operates

PROGRAM

on monitoring the organization of catering

pupils of the OGOBU "Orphanage No. 3"

The following blocks are included in this program:

I. Incoming control quality and safety of the applicant for food processing units of food raw materials and food products

Supplier's documentation for the right to supply food	When concluding contracts	Chief Accountant	Food supply contract.
Accompanying documentation for food products, availability of certificates of conformity. Compliance with expiration dates.	Each incoming batch	Grocery storekeeper	Consignment notes. Raw material scrap journal
Transportation conditions	Every incoming batch	Medical workers	An act drawn up upon detection of violations of the transportation conditions.
Premises for storing food, compliance with the conditions and shelf life of food	Daily	Medical workers	Sanitary journal of the catering unit. Magazine temperature regime and relative humidity.
Refrigeration equipment (refrigerators and freezers)	Every day, once every 6 months.	Medical workers; deputy. Director for ATS and AHR	Temperature log.
Catering stock and equipment	Once a year	Medical workers; deputy. Director for AHR	Visual control. Technical condition certificate.

II. Quality control and safety of finished products

Correspondence of the volume of manufactured products to the assortment list and production capacity of the catering unit	Monthly	Nutritionist	According to the approved menu
Finished product quality	Daily	Diet nurse, medical worker on duty, administrator on duty
Daily sample	Daily	Chef, paramedic	Finished product scrap magazine
Control portion	Daily	Diet nurse, administrator on duty	Finished product scrap magazine
Diet	Daily	Medical worker	Meal Schedule
Food hygiene	Daily	Medical worker, administrator on duty	Inspection reports, marriage log
Nutrition analysis	Monthly, quarterly, semi-annual, annual	Nutritionist	Analysis

III. Monitoring the diet of pupils, compliance sanitary regulations v technological process

Diet	1 time in 10 days	Food Service Control Commission, medical professionals, accountant	Approximate menu for 10 days, agreed with Rospotrebnadzor
Availability of regulatory and technical and technological documentation	Once every 6 months	Commission for control over catering, deputy. CAP Director	Collections of recipes, technological and calculation cards, GOSTs
Technological equipment	Once every 3 months	Deputy Director for AHR, OT Specialist	Temperature log, equipment maintenance log.
Control of food heat treatment	Daily	Medical workers	Finished product scrap magazine.
Controlling the flow of clean and dirty dishes	Daily	Medical workers	Compliance with SanPiNs
Control over the working conditions of employees, condition working environment catering	Daily	Health and Safety Engineer, Catering Control Commission	Visual control

IV. Control over the implementation of sanitary and anti-epidemic measures at the catering unit

	Food workers	Daily	Medical workers	Medical records of employees. Journal of examination of employees for pustular diseases
	Sanitary and anti-epidemic regime	Once a week	Commission for quality control of catering, medical personnel	Instructions for the processing mode of equipment, inventory, containers, tableware. General cleaning schedule.

In order to meet the needs of the orphanage, the purchase of food is carried out from small businesses. The number of food items is counted every quarter. For groups of the same name exceeding the amount of one hundred thousand rubles, trades are held by the method of requesting quotations. The rest of the products are purchased under a contract. Control over the purchase of products is carried out by the commission created in the d / d, as well as by the education committee.

Under the supervision of a nutritionist, food is taken to the warehouse by the storekeeper. When accepting products, the relevant documents are checked (certification of the quality and safety of products, documents of veterinary and sanitary examination, documents

manufacturer, supplier of food products confirming their origin, certificate of conformity, declaration of conformity) confirming their quality and safety, in accordance with the legislation of the Russian Federation. To control the quality of incoming products, a rejection is carried out and an entry is made in the "Journal of the rejection of food products and food raw materials."

The control over the conformity of food rations to the physiological needs of children is carried out by a nutritionist by calculating the chemical composition and caloric content of food according to the official tables of the chemical composition of food products. Calculations of nutrition by the content of proteins, fats, carbohydrates and calories are carried out once a month.

Great attention is required to the quality of food preparation, strict control over the observance of the rules for the culinary processing of products, and measures to prevent food poisoning.

You should unswervingly monitor the observance of the rules for processing raw and cooked products by the food processing workers (on different tables, using special marked cutting boards, knives, meat grinders); fulfillment of all technological requirements for food preparation (processing vegetables without prolonged soaking, maintaining the required heat treatment period, timeliness of cooking, etc.).

Particular attention must be paid to the inadmissibility of using products and dishes that are not permitted sanitary service for feeding children in organized groups. So, the Sanitary Rules prohibit the production of yogurt-samokvass (sour milk can only be used for making dough), cottage cheese and other fermented milk products, as well as pancakes with meat, naval pasta, brawn, creams, drinks, fruit drinks, forshmaks, products in deep fried, jellies, pates. It is strictly forbidden to eat mushrooms, use flask and draft milk without boiling, cottage cheese and sour cream

without heat treatment, eggs and waterfowl meat, meat that has not passed veterinary control, canned homemade products.

Control over the quality of food preparation also includes the presence of medical professionals when placing main products in the boiler and checking the output of dishes. Checking the correctness of the bookmark of the main products (oil, meat, fish, etc.) is carried out by control weighing of the products allocated for the preparation of this dish, and comparing the data obtained with the layout menu. It is important to pay attention to the correspondence of the volumes of prepared food to the number of children and the volume of single portions, avoiding the preparation of excessive amounts of food, especially the first dish, which leads to a decrease in the calorie content of food, a decrease in its biological value and to a larger amount of food leftovers.

For the convenience of controlling the output of dishes, the dishes in the kitchen should be measured out, corresponding marks should be made on the boilers for dishes I and III. The output of II dishes is checked by weighing several portions and comparing the average

portion weights with set output according to the layout.

Control over the good quality of food ends with

rejection of finished products, which is carried out mainly by the organoleptic method. Issuance prepared food children should be carried out only after taking a sample and recording the results of the evaluation of finished dishes and their permission for issuance by the health worker in the “Marriage Log for Finished Culinary Products”. In this case, in the journal it is necessary to note the result of the sample of each dish, and not the diet as a whole, paying attention to indicators such as appearance, color, smell, taste, consistency, hardness, juiciness, etc. Full and timely maintenance of accounting and reporting documentation at the catering unit is an important condition for effective control when organizing meals for pupils.

A daily sample of ready meals should be left daily. The collection and storage of daily samples are under the constant supervision of medical professionals. The sample should be taken into a sterile glass container with a lid (garnishes are taken into a separate container) and stored in a specially designated place in the refrigerator at a temperature of 6-8 °.

It is the duty of the dietician to carry out C-vitaminization of the prepared food in accordance with the Instructions. As a rule, III dishes are fortified immediately before serving. The date, time of fortification, the number of servings, the amount of the injected drug is recorded in the "Journal of fortification of third and sweet dishes".

Every day, the employees of the catering department are examined for the presence of pustular skin diseases, tonsillitis. The result of the examination is entered into the "Health Journal".

In order to control the observance of the conditions and terms of storage of perishable products requiring special storage conditions, the temperature regimes of storage in refrigeration equipment are monitored, the information is entered into the "Logbook of the temperature regime of refrigeration equipment".

To control the qualitative and quantitative composition of the diet, the "Nutrition Control Sheet" is maintained. Once every 10 days, the calculation and comparison with the average daily food intake is carried out.

Control over the sanitary condition of the catering unit consists in
daily inspection of the quality of cleaning the kitchen and all utility rooms,
compliance with the rules for washing dishes, equipment, use
the respective detergents and other points provided
Sanitary rules.

To determine the nutritional value in food products and confirm the safety of prepared dishes, for their compliance with hygienic requirements, as well as confirmation of safety

in contact with food objects of the production environment, laboratory and instrumental studies are carried out.

1 once a year, microbiological studies of washes are taken for the presence ofsanitary-indicative microflora (BPCP).

1 microbiological examinations of samples are carried out once a quarter ready meals.

1 once a year calorie content, food yield and chemical compliance
the composition of the dishes to the recipe.

2 once a year, control over the fortification of dishes.

1 once a year, microbiological studies of washes for the presence ofpathogens of yersiniosis.

1 once a year, a study of washings for the presence of helminth eggs.

Study drinking water by chemical parameters once a year, by microbiological indicators 2 times a year.

With proper control over the organization of catering in an orphanage, it is an assessment of its effectiveness. The most objective indicators of the adequacy of children's nutrition, the correspondence of diets to the physiological needs of the child's body should be considered clinical and physiological parameters: the general status of the child, the level of his physical and neuropsychic development, morbidity, and some laboratory data.

With nutrition that meets the needs and functionality organism, the child has a good appetite, joyful emotional mood, active behavior; he willingly comes into contact with other children, service personnel, takes part in games. The physical and neuropsychic development of such a child is age appropriate. The process of adaptation to some negative influences is going well for him.

In order to open your own cafeteria in an educational institution, it is necessary to analyze all the benefits and risks. If a decision is made in favor of this method, then the institution is obliged to revise its charter and create a new structural subdivision

One of additional services provided by the educational institution is catering for workers and users. It can be done in several ways.

For example, in an institution, you can open a canteen, organize the delivery of ready-made meals, or conclude an agreement with a catering company for holding buffets.

↯ Attention! New samples are available for download:,

Catering in educational organizations has its own characteristics. Let's take a look at some of them.

Opening of a canteen in a cultural institution

The best way to organize a dining room is to rent out the premises to a catering company. To make the idea a reality, an auction is held.

Its results are agreed with the owner of the premises. Its role is played by a federal, regional or municipal authority.

After approval, it is necessary to conclude a lease agreement with the organization that won the auction.

The legislation does not define a standard form for such an agreement, so it is worth using a sample. V this document it should be prescribed that the property is used for the purpose of organizing a dining room or buffet.

Sometimes the auction is not held, and the premises are rented out only by agreement with the owner. This can be, for example, if the area intended for a cafe is a maximum of 20 square meters. All these cases are listed in Law No. 135-FZ.

To avoid any misunderstandings regarding the lease issue, the agency should monitor the tenant's work.

It can be organized like this:

do not conclude. Renting out the premises for six months, educational organization gets the opportunity to make sure that the partner really meets all the necessary requirements;
apply to the trade union with a statement on the implementation of control over the quality of the buffet services;
create a commission whose main responsibility will be to monitor the service and quality of food. It should include a lawyer-consultant, a member of a trade union, a health worker (if there is one in the institution). When drawing up the contract, it is necessary to include a clause on the admission of the commission to the kitchen of the dining room and its right to check, consider complaints from visitors, etc.
prescribe in the contract that if the commission detects several violations in the work of the buffet, cafe, canteen, the institution receives the right to terminate the agreement in unilaterally... The number of violations that will become the basis for the termination of the contract is also prescribed in this document.

Among other things, in the lease agreement for the premises for organizing the dining room, it is necessary to register others, it is enough important points, for example:

the tenant's obligation to comply with sanitary standards, to carry out pest control, deratization;
the right (or obligation) of the lessor to reimburse the costs of the tenant for pest control and vermin control.

It is also worth asking the opinion of visitors about the work of the canteen. To do this, you need to instruct employees to draw up questionnaires.

They can be laid out on tables in dining rooms. The best option is the placement of questionnaires on institutions. After that, the information received is analyzed and conclusions are drawn. One of the options for the questionnaire can be the sample below:

Features of opening your own dining room

An educational organization can open its own buffet or canteen. However, before proceeding to address this issue, it is necessary to perform an analysis of the positive and negative aspects.

Having made a decision in favor of this method, you should take the following actions:

Check the charter.
Create a new structural unit.
Prepare the necessary documentation.

Some of the advantages and disadvantages of your own catering point are presented in the table:

One of the main advantages is the ability to exercise maximum control over both the quality of products and the work of the canteen employees. Providing school workers with free meals will increase the average wages.

The provision must be written in the collective agreement without fail.

The main risks are that the institution will have to hire several employees: a cook, a baker, a storekeeper, and others.

And this entails additional costs:

payment of wages;
insurance premiums;
tax payments and so on.

In addition, it is necessary to prepare the premises, purchase equipment, purchase food, and so on.

It is worth considering the fact that the dining room may not generate any income. In addition to material costs, this entails a lot of additional hassle.

Indeed, in order for the canteen to start functioning, you need to obtain permission from the fire inspection and the conclusion of Rospotrebnadzor. You should also conclude contracts for disinfection and deratization, disposal and garbage disposal.

If an institution opens its own canteen, then it should act as a new structural unit, the activities of which will meet the goals of the institution. Therefore, you need to revise the charter and make sure that it includes a clause on. If there is no such clause, then amendments are made to the charter.

The creation of a new unit is confirmed by an order. They also approve the new structure of the educational organization. Further actions depend on the source of funding. If the money comes from the budget, then in this case the following actions are required:

approve new staffing table;
to hire new employees;
conclude employment contracts.

The school has the right to transfer employees from other departments to this department, however, for this, their consent must be obtained. If the opening of the canteen is carried out for funds received from income-generating activities, then new workers are hired on the basis of civil law contracts.

Conclusion of an agreement with a catering company

Organization of meals in establishments on a catering basis has its own characteristics.

An agreement with a catering company is concluded if the educational organization does not plan to open a buffet or cafe, but only plans to arrange buffets on the occasion of events.

Employees of the company will bring ready-made meals, prepare tables, provide, and at the end of the event they will put things in order.

For catering, an agreement is concluded repayable rendering services. Its subject is the services that the educational institution wishes to receive during the event.

Here it is worth providing for such points as:

menu;
number of meals and portions;
product consumption rates;
start and end time of the event;
scroll service personnel etc.

V terms of reference, which is drawn up as a separate annex to the contract, provide a detailed description.

Certificates of conformity must be presented for ready meals delivered by the catering company.

When preparing dishes, it is imperative to observe state standards and technical conditions... All these points must be provided for in the agreement.

When the catering company provides all the services specified in the contract, an acceptance certificate is drawn up. It can be issued immediately after the event, or it can be done once a month or once every several months.

This usually depends on how much the contract is concluded. The executing company is responsible for the quality of services and sanitary and epidemiological standards.

How to organize the delivery of ready meals

The school has the right not to create a full-fledged dining room or buffet. There is a more simplified option - to prepare the room and deliver ready-made meals there. For this, it is necessary to sign an agreement with him.

His responsibility will be to prepare food in his facility and deliver it to its destination.

The selection of a supplier is carried out through an auction. It is worth considering that the staff of the institution should be engaged in serving visitors.