Magdeburg's Kita Landscape: Structures, Finances, and Challenges

Structural Foundations of the Municipal Child Care Operation

The Municipal Child Care Operation of Magdeburg is a central actor in early childhood education and care in the city. It operates a total of nine facilities – seven kindergartens (Kitas) and two after-school centers (Horte) – and is legally bound by §§ 22, 22a, 24 SGB VIII and the KiFöG LSA. The facilities are spread throughout Magdeburg and provide care from 6:00 a.m. to 6:00 p.m. on workdays. The goal is to support the development and upbringing of children while also relieving parents.

The operation is primarily funded by the city of Magdeburg, with parental contributions, state subsidies, and special grants also playing a role. In 2024, the funding was distributed as follows: state contribution (33.8 %), local carrier (11.1 %), municipality (23.1 %), and parental contributions (18.2 %). This dependency on public funding makes the operation particularly sensitive to changes in the budget.

Financial Situation and Annual Audit

In March 2026, the 2024 annual financial statement of the operation was approved. With a total balance sheet of 2,582,114.91 € and a profit of 127,084.85 €, the financial situation appears stable. The auditor “Paul und Partner” conducted the audit and confirmed that the annual financial statement complies with legal regulations and no objections were raised. Operational director Cornelia Ide received a vote of confidence for the year 2024.

Revenue increased slightly compared to the previous year – from 10.938 TEUR to 12.177 TEUR – although a revenue reduction of 1.530 TEUR occurred due to a reimbursement from the youth welfare office. Personnel costs amounted to a total of 10.010 TEUR, with wages and salaries at 8.050 TEUR and social contributions at 1.960 TEUR accounting for the largest share. These figures highlight how cost structures are heavily dependent on personnel and how sensitive the operation is to staff turnover.

Personnel Development and Human Resources Policy

Another focus of the operation is human resources policy. In 2024, an average of 170 employees were employed, with 136.7 of them being educational professionals. Flexible working hours of 32+x hours were predominantly used, while full-time positions of 39 hours were implemented citywide since 2023. This flexibility is essential to maintain operations during fluctuating occupancy, especially during times of illness.

The personnel contingency plan, developed in 2021, is a key element in this context. It allows for short-term adjustments through extra work, forgoing vacation, or reducing opening hours. However, the data shows that there were two seasonal peaks in sick leave in 2024, increasing the workload for the remaining staff.

Another issue is the preference for fixed-term employment contracts in new hires. This leads to uncertainty and dissatisfaction among employees, which can negatively affect the quality of educational work in the long term. In addition, the declining number of children limits staff numbers according to legal staffing ratios – a trend that increasingly burdens the operators.

Occupancy and Quality Development

The occupancy of kindergartens and after-school centers is a key factor for financial and personnel stability. In 2024, the average occupancy was 90 % in kindergartens and 84.7 % in after-school facilities – a decline compared to the previous year (93.2 % in kindergartens, 89.3 % in after-school facilities). The declining birth rate in Magdeburg is a central reason for the lower occupancy. This trend leads to higher deficit compensation payments by the city and makes it necessary to implement measures to increase occupancy.

To ensure the quality of early childhood education, it is important to develop unique educational features and intensify public relations. The kindergartens are responsible for adapting to the needs of children and parents in the respective districts. At the same time, the implementation of the new educational program for child care facilities in Saxony-Anhalt is a central challenge – it requires adjustments in everyday educational practice and continuous professional development for staff.

Outlook and Areas for Action

The future viability of the operation depends heavily on the stabilization of occupancy and the securing of qualified personnel. The city of Magdeburg must invest in infrastructural and educational development to increase the attractiveness of the kindergartens. At the same time, it is important to reduce dependency on public funding and to explore alternative financing models.

Political action is also needed – both in securing parental contributions and in supporting child care providers through state subsidies. Only in this way can Magdeburg ensure a high-quality and financially sustainable child care system in the future.