Resumen
One of the topical issues in the management of educational institutions is the issue of automating the accounting and control processes of funds allocated by the state to reimburse food costs for students with benefits. To study this situation, a study of primary education institutions in the city of Novosibirsk was carried out. The article presents the results of not only the analysis of the tools used to automate the accounting of the number of students receiving reduced-price meals, but also the design of a prototype information system for accounting for reduced-price meals. To implement these tasks, based on the results of the study, a functional model of reporting on the use of budgetary funds was designed, taking into account which an information system was developed to account for the actual costs of meals for students with benefits. A distinctive feature of the created system is that reporting can be considered in the context of types of benefits, sources of funding, age of children and other criteria. This suggests that the developed solution can be used as a basic tool for organizing reduced price meals in other educational organizations.