The school board of trustees does what it does. School Board of Trustees - What is it? IV

Elvira Chainikova
Preschool board of trustees educational organization

Board of Trustees in a preschool educational organization

Chaynikova Elvira Maratovna - deputy. head by BMP

Proskurnina Natalia Mikhailovna - Head

Admaeva Svetlana Vitalievna - deputy. head by BMP

Nowadays, in the conditions of becoming market economy, the question arises of the need to involve education various social institutions, the main way, businesses and families. Managers and board of trustees... This system helps to solve many financial and economic problems. educational budgetary institution.

Just a few decades ago, in our system of domestic education this concept did not exist. What it is, the public learned only with the arrival of new trends in the country. As stated in article 35 of the law of the Russian Federation "About education» , it organ self-government institutions education, overseeing the receipts and expenditures of charitable donations to the institution. This applies to proceeds from legal and individuals interested in helping school or kindergarten. Advice establishes the procedure for the use of funds and disposes of contributions to charity.

What's happened Board of trustees? Board of trustees- one of the forms of public participation in management education, it is a non-governmental, non-governmental, public, non-profit organization, uniting on a voluntary basis all those who are interested in development education and concrete educational institution . Board of trustees able to take into account the interests of pupils and their parents, it is an addition to the existing self-government bodies of preschool educational institutions: general meeting of a preschool educational institution, pedagogical advice and others.

The purpose of the activity Board of Trustees are:

all-round, all-round, all kinds of support for educational institutions, including financial and material;

assistance, stimulation, information and propaganda of its activities;

legal support, protection and support of the rights and interests of the educational institution, its students and employees.

Functions Board of Trustees wide enough and varied... Moreover, they are not at all limited to the management of finances. Its main functions are considered:

help in organization of the educational process, the activities of students and teachers of the institution, improving their working conditions;

assistance in sports and cultural events, improvement of premises and territory;

attraction Money (in addition to budget) to develop the institution and improve efficiency educational process;

control over the safety of pupils and employees.

Who can be a part of advice? Part board of trustees all participants are allowed to enter educational process, these include parents (legal representatives) students and other individuals (representatives of local authorities and organizations of any form of ownership interested in effective development educational institutions and those possessing public authority in its collective). Its personal composition is approved once a year at a meeting advice a simple vote. Leads council chairman, who is elected at the same annual meeting. Chairperson board of trustees signs everything Required documents and carries full responsibility for the decisions taken on their use. Based on the results of the reporting period advice is obliged to provide parents and employees of the educational institution with a report on the receipt and expenditure of funds.

To date, a fairly extensive regulatory and legal framework for activities has been formed. boards of trustees of educational institutions.

1. Civil Code of the Russian Federation, Art. 52, part 1, ch. 4, paragraph 5.

2. Law of the Russian Federation "About education» :

Art. 2. "Principles public policy in the area of education":" State policy in the field education based on principles: democratic state-public nature of governance education... Autonomy educational institutions»;

Art. thirteen. "Charter educational institution» , P. 4 : "Local acts educational institutions cannot contradict its Charter ”;

Art. 35. "Management of state and municipal educational institutions", P. 2 : "Management of state and municipal educational institutions is built on the principles of one-man management and self-government. Forms of self-government educational institutions are ... Board of Trustees ... and others... forms. Election procedure self-government educational institutions and their competence are determined by the Charter educational institution»;

Art. 41. "Financing educational institutions» , P. 8 : « Educational institutions have the right to involve in established by law the order of the Russian Federation additional financial resources through voluntary donations, targeted contributions from individuals and legal entities. "

3. Decree of the President of the Russian Federation of August 31, 1999, No. 1134 "On additional measures for support ":" In order to further development state and public forms of government in the field education and additional mobilization of extrabudgetary financial resources to support the activities educational institutions I DECIDE:"Consider necessary creation in state and municipal educational institutions of the Boards of Trustees, having in mind the establishment of public control over the use of earmarked contributions and voluntary donations of legal entities and individuals for needs educational institutions».

4. Order Ministry of Education of the Russian Federation from 10.09.99, No. 275 "On additional measures to support educational institutions in the Russian Federation":" In pursuance of the Decree of the President of the Russian Federation of August 31, 1999, No. 1134 "On additional measures to support educational institutions in the Russian Federation».

5. Decree of the Government of the Russian Federation of December 10, 1999 No. 1379 "On Approval of the Model Regulations on Board of Trustees of a general education institution».

Mention of board of trustees as a form of self-government preschool educational institutions are also in the Model Regulations on preschool educational institution approved by the Ministry education and science of the Russian Federation on October 27, 2011 No. 2562. At the same time, the Model Regulation provides that the procedure for elections organs self-government and their competence are determined by the charter of the preschool educational institution.

Due to board of trustees is engaged in charitable activities, it is necessary to take into account the norms of the Federal Law of 11.08.95 No. 135-FZ "On charitable activities and charitable organizations».

In case of creation Board of Trustees Preschool educational institution in the form of a public organization its activities are also regulated by the Law of the Russian Federation "On public associations" from 19.05.95 No. 82-FZ with amendments and additions.

The totality of the above documents forms legal framework activities boards of trustees... In addition, it is necessary to take into account the norms of tax legislation and know the rules of accounting in non-commercial organizations that are not budgetary.

Why do you need board of trustees in kindergarten ? This self-government body controlling the intended use of charitable contributions. It is this kind of collective control that is most effective for the optimal distribution of funds according to the needs of the institution. Thanks to to the board of trustees, the level of the educational institution as a whole is growing, and, consequently, the quality of staying in it for each particular child. Board of Trustees in kindergartens not only improve safety and comfort, but also improve performance educational process... Use of charitable funds advice expands the material capabilities of the institution according to parental wishes.

Board of Trustees has the right to receive from the head of the institution or his deputies the information necessary for his work, make his suggestions on improving the conditions of education and upbringing, strengthening the health of students and catering, carry on public control for the purposeful expenditure of funds received from individuals (as well as legal) persons for the needs of the institution.

So way studying materials about structure Board of Trustees, about the goals and objectives that their founders set for themselves, we can come to the conclusion that in modern civil society, the creation of such non-profit organizations whose activities are aimed at developing educational institutions, is simply necessary. Trustees can become a very influential force in education, Board of trustees not intended to replace the head educational organization- he must constructively complement their functions in terms of strategic management preschool.

Added to the site:

1. General Provisions

1.1. This Regulation on the Board of Trustees [indicate the name of the educational organization higher education] (hereinafter referred to as the Regulation) was developed on the basis of Federal law of December 29, 2012 N 273-FZ "On education in Russian Federation", letters of the Ministry of Education of the Russian Federation" On the Board of Trustees of the University "dated 03.24.2000 N 15-13in / 15-11 and other regulatory legal acts.

1.2. This Regulation establishes the procedure for the formation of the Board of Trustees, its term of office, competence and procedure for activities in [specify the name of the educational institution of higher education] (hereinafter referred to as the Educational Organization).

1.3. The main goal of the Board of Trustees for this Regulation is to assist in solving urgent problems of the development of an educational organization and its formation as a center for training highly qualified specialists who are able to solve problems of a fundamental and applied nature at the level of modern requirements, expert and consulting activities, the introduction of the latest information and pedagogical technologies, ensuring competitiveness in domestic and international markets educational services.

1.4. According to these Regulations, the Board of Trustees acts on volunteer and is not a legal entity.

1.5. The Board of Trustees promotes financial aid educational organization in the implementation of its statutory activities, the preservation and development of the material and technical base.

2.1. The composition of the board of trustees is initially approved by the academic council of the educational organization.

After the initial composition of the Board of Trustees has been approved, other members of the Board of Trustees are co-opted into the membership of the Board of Trustees by the Board of Trustees itself.

2.2. The composition of the Board of Trustees under this Regulation includes employees of the educational organization and students in it, representatives of the founder of the educational organization, representatives of employers, executive authorities [specify the name of the subject of the Russian Federation], local government bodies and in accordance with the Charter of the educational organization [specify representatives of other organizations ].

2.3. The decision to become a member of the Board of Trustees is made by the Board of Trustees by a simple majority of votes.

2.4. Under these Regulations, the Board of Trustees includes no more than [meaning] people.

2.5. The Board of Trustees elects a chairman and co-chairman of the Board of Trustees from among the members.

2.6. The chairman and co-chairman of the board of trustees are elected for the entire term of the board of trustees and may be relieved of these duties upon written application or, if there are compelling reasons, by decision [meaning] of the total number of its members.

2.7. According to these Regulations, the Board of Trustees forms a standing committee (hereinafter referred to as the Committee), consisting of [fill in the required].

2.8. The term of office of the Board of Trustees is set at [specify term].

In the event of early retirement of one of the members of the Board of Trustees, its composition may be replenished by electing a new member.

The powers of the new members of the Board of Trustees are limited by the duration of the activity of the Board of Trustees of this composition.

2.9. Membership in the Board of Trustees is terminated in the following cases:

2.9.1. When sending a written statement of withdrawal to the chairman of the board of trustees and the rector of the educational organization.

A member of the board of trustees shall be deemed to have resigned from the board of trustees upon the expiration of [meaning] days after sending such an application to the aforementioned persons.

2.9.2. Upon termination of membership in the Board of Trustees by decision of the Board of Trustees.

3.1. The work of the board of trustees is organized by its chairman and co-chairman.

3.2. The supreme governing body of the board of trustees is the general meeting.

3.3. The general meeting is competent to make decisions on all issues of its activities.

3.4. General meetings of the Board of Trustees are held [indicate the frequency of general meeting]. The date of the general meeting of the board of trustees and the convocation of the extraordinary meeting are determined by the decision of its committee.

3.5. Decisions are considered valid if at least [meaning] members of the board of trustees take part in the general meeting.

Decisions are made by a simple majority of those present at the general meeting of the board of trustees.

3.6. For the period between meetings, the board of trustees delegates to the committee its powers to monitor the activities of the educational organization, to provide it with urgent support and organize the work of the board of trustees.

3.7. According to these Regulations, the general meeting:

3.7.1. Elect the committee, chairman and co-chairman of the board of trustees.

3.7.2. Determines the main directions of activities of the Board of Trustees.

3.7.3. Defines personnel committee of the board of trustees.

3.7.4. Approves reports on the work of the chairman, co-chairman and committee.

3.7.5. Resolves issues of reorganization and liquidation of the Board of Trustees.

3.8. According to these Regulations, the committee:

3.8.1. Prioritizes the projects and programs of the board of trustees.

3.8.2. Determines the size of admission and membership fees.

3.8.3. Establishes the procedure for distribution of income, types, sizes and directions of use of funds and property of the Board of Trustees.

3.8.4. Confirms project and program managers of the Board of Trustees, appoints specialists.

3.8.5. Approves funding for the current activities of the Board of Trustees.

3.8.6. Approves annual reports, balance sheet, cost estimates structural units board of trustees.

3.9. According to these Regulations, the chairman and co-chairman of the board of trustees:

3.9.1. They solve issues related to the conclusion of contracts, agreements, contracts with various organizations and individuals.

3.9.3. They represent the Board of Trustees before the authorities and administration, as well as in relations with legal entities and individuals.

3.9.4. Delegate their powers to the members of the committee.

3.10. According to these Regulations, members of the Board of Trustees:

3.10.1. They make proposals on the agenda, in the order of the general meeting of the board of trustees.

3.10.2. Organize the preparation of reports on the results of evaluating the implementation of programs.

3.10.3. Carry out other activities in accordance with this Regulation.

3.11. The general meeting of the board of trustees is chaired by the chairman of the board of trustees, and in his absence - by the co-chairman or one of the members by decision of the board of trustees.

3.12. The notice of the general meeting shall be sent to the members of the board of trustees no later than [meaning] days before the date of such a meeting by means of facsimile communication, e-mail or in another way, determined by the decision of the board of trustees.

3.13. The rector of the educational organization participates in meetings of the Board of Trustees with an advisory vote.

3.14. Decisions of the Board of Trustees on matters outside its exclusive competence are of a recommendatory and advisory nature.

4.1. According to these Regulations, the board of trustees represents its interests, the interests of individual organizations, whose representatives are included in the council, in federal and local executive bodies, public and international organizations, funds mass media as well as in relations with other educational organizations and individual citizens.

4.2. The Board of Trustees performs its functions within the competence defined by these Regulations, and is guided by the current legislation of the Russian Federation, as well as the Charter of the educational organization.

4.3. Representatives of the board of trustees may be members of the admissions and state certification commissions.

4.4. The Board of Trustees acts on the basis of the equality of its members, publicity, in close contact with the rector and the academic council of the educational organization.

4.5. Members of the Board of Trustees carry out their activities on a social basis, without interruption from their main activities.

4.6. The Board of Trustees does not have the right to interfere with the current operational and administrative activities of the administration of the educational organization.

5.1. According to these Regulations, the board of trustees of the educational organization performs the following functions:

5.1.1. Assessment of research, educational and promotional activities of an educational organization and the compliance of its results with the set goals and objectives of projects and programs.

5.1.2. Drawing up an opinion based on the results of the audit.

5.1.3. Sending conclusions on the results of the check to the head of the educational organization.

5.1.4. Approval of projects and programs implemented by the educational organization.

5.1.5. Consideration of complaints and applications of students and other persons about the actions (inaction) of the pedagogical and administrative personnel of the educational organization.

5.1.6. Assistance in attracting extra-budgetary funds to ensure the activities and development of the educational organization.

5.1.7. Carries out other functions within its competence.

5.2. The main tasks of the activities of the board of trustees of an educational organization under these Regulations include:

5.2.1. Assistance in financing and implementation of promising initiatives and innovations, new information technologies contributing to the updating of the content of educational programs.

5.2.2. Assistance in the development of a system of continuous economic, spiritual and moral education of students, the formation of their business and professional qualities.

5.2.3. Research support, formation and development scientific schools educational organization.

5.2.4. Promotion of the establishment and development of international scientific, technical and cultural cooperation.

5.2.5. Assistance in the construction of educational, scientific and social facilities for an educational organization, the acquisition of equipment, materials, computing and organizational equipment necessary for the educational process of conducting scientific research.

5.2.6. Social protection students, graduate students, trainees and staff, including faculty.

5.2.7. Promotion of the results of scientific, practical and other socially useful activities, assistance and consideration of the needs of the national economy.

5.3. The Board of Trustees in its activities may exercise other rights in accordance with applicable law.

6.1. The property and funds of the Board of Trustees are formed at the expense of entrance and membership fees, special purpose contributions (share contributions) for the implementation of projects and programs implemented by the educational organization.

6.2. The accumulation of funds, in the form of annual membership fees, is carried out on the accounts [enter the required].

6.3. The funds of the Board of Trustees are spent in accordance with the goals and objectives (according to the estimate).

6.4. Members of the Board of Trustees inform all contributors about the use of funds.

Liquidation and reorganization of the board of trustees of an educational organization are carried out by decision of the general meeting of the board of trustees.

Head of structural unit

[signature]

[initials, surname]

[day month Year]

Agreed:

[position]

[signature]

[initials, surname]

[day month Year]

Head of the legal department

[signature]

[initials, surname]

[day month Year]

POSITION

on the Board of Trustees of MBOU "Secondary School No. 59 with in-depth

study of individual subjects "

Chapter I. General Provisions

1.1. Regulatory framework for the creation and operation of the board of trustees

Civil Code of the Russian Federation (Article 52).

The RF Law "On Education" (Art. 36, Clause 1.2, Art. 35, Art. 13, Art. 2).

RF Law "On Non-Profit Organizations" (Art. 28, Art. 14).

RF Law "On Public Associations".

Decree of the President of the Russian Federation of August 31, 1999 No. 1134 "On additional measures to support educational institutions in the Russian Federation."

Resolution of the Government of the Russian Federation of December 10, 1999 No. 1379 "On Approval of the Model Regulations on the Board of Trustees of a General Education Institution."

Model provision on educational institution, approved by the Decree of the Government of the Russian Federation from 31.08.94 № 1008.

1.2. Basic concepts and terms used in this Regulation:

Board of Trustees - a self-governing body of an educational institution, created in order to assist in organizing the statutory activities of an educational institution, public supervision over the financial and economic activities of an institution and strengthening its material and technical base;

Philanthropists - persons who make charitable donations in the following forms: disinterested (free of charge or on preferential terms) transfer of property into ownership, including funds and (or) intellectual property; disinterested (gratuitous or on preferential terms) vesting of the rights to own, use and dispose of any objects of ownership; free-of-charge (gratuitous or on preferential terms) performance of work, provision of services by philanthropists - legal entities;

Giving - civil contract, according to which one party (donor) transfers free of charge or undertakes to transfer to the other party (donee) a thing in ownership, or a property right (claim) to himself or to a third party;

Donation - donation of a thing (including money, securities) or rights for generally useful purposes;

Target contributions - voluntary transfer by legal entities or individuals (including legal representatives) of funds that must be used for the declared (target) purpose.

The Board of Trustees is permanent collegial body on a voluntary basis at an educational institution.

The main goal of the Board of Trustees is to assist the educational institution in the implementation of its tasks stipulated by the charter, as well as to attract additional financial resources to strengthen the material base of the educational institution and improve the quality of the services it provides. The Board of Trustees does not have the right to interfere with the current operational and administrative activities of the administration of the educational institution.

The Board of Trustees interacts with the pedagogical council of the educational institution. A representative of the Board of Trustees may participate in the work of the pedagogical council of an educational institution.

Members of the Board of Trustees carry out their activities free of charge and without interruption from their main activities.

Chapter II. Organization of activities of the Board of Trustees

The Board of Trustees is created in order to:

Support and protection of personal and property rights of participants in the educational process

Formation of a stable financial position of the school;

Strengthening the public administration of the school;

Ensuring the representation of the school's interests in the authorities state power and local government;

Legalization of the possibilities of demanding that founders comply with the obligations arising from the Law of the Russian Federation "On Education".

Board of Trustees:

Participates in the distribution of the incentive fund for wages of school employees;

Promotes the attraction of extra-budgetary funds to ensure the activities and development of a general education institution;

Promotes the organization and improvement of working conditions for teachers and other school workers;

Promotes the organization of contests, competitions and other mass extracurricular activities;

Contributes to the improvement of the material and technical base of the school, the improvement of its premises and territory;

Controls the use of attracted funds;

Ensures the creation of optimal conditions for the education and upbringing of all school children (including orphans, children from low-income families, children with physical disabilities, gifted children, etc.);

Provides assistance in the employment of orphans, wards, who have received secondary (complete) general education, in improving their living conditions;

Raises funds for organizing cultural exchange, including professional one;

Considers other issues related to the competence of the board of trustees by the charter of the school.

The legal status of the Board of Trustees is determined by the Charter of the school. The Board of Trustees has the right to:

Control the targeted use of attracted extra-budgetary funds and its effectiveness;

Listen to the school administration on the use of financial resources, prospects for the development of the school, compliance with financial discipline, implementation of the state educational program;

Make suggestions to school work plans;

Organize explanatory work among the population in order to attract additional financial resources.

The School Board of Trustees has the following responsibilities:

Use the attracted extra-budgetary funds for their intended purpose;

Effectively use the attracted extra-budgetary funds;

Fund approved educational programs in a timely manner;

Stimulate the educational process in order to improve student achievement;

Observe the fulfillment of the tasks assigned to the Board of Trustees by these Regulations.

Meetings of the Board of Trustees are held as needed, but at least once a quarter.

A meeting of the Board of Trustees is competent if attended by at least two thirds of its members, and the decision is considered adopted if at least half of the list of members of the Board of Trustees voted for it.

Meetings of the Board of Trustees are chaired by its chairman, in the period of his absence - by the Deputy Chairman or, on behalf of the chairman, one of the members of the Board of Trustees.

Meetings and decisions of the Board of Trustees are documented in minutes signed by its chairman.

The documents of the Board of Trustees are stored for three years and transferred to the archive along with the documents of the educational institution.

The board of trustees of an educational institution may consist of the chairman, deputy chairman and members of the board of trustees, depending on its size.

The quantitative composition and term of office of the Board of Trustees of an educational institution are determined by the charter of this institution and (or) the regulation on the Board of Trustees.

Candidates for the Board of Trustees may be nominated by:

a) general meeting of the labor collective of the educational institution;

b) legal representatives of students;

c) the public (including benefactors).

The Board of Trustees may include:

a) a representative of the labor collective of the educational institution;

b) participants in the educational process;

c) representatives of business and commercial structures, public and other organizations (enterprises, departments), workers of science, culture, art, citizens interested in improving the activities and development of an educational institution.

On the proposal of the Chairman of the Board of Trustees for a period and in the manner prescribed by the regulation on the Board of Trustees of an educational institution, the Deputy Chairman of the Board of Trustees and the secretary-cashier of the Board of Trustees are elected from among the members of the Board of Trustees.

The chairman of the Board of Trustees of an educational institution is elected from among the members of the Board of Trustees at a meeting of the Board of Trustees for a period and in the manner prescribed by the regulations on the Board of Trustees. A person working in this educational institution cannot be elected as the Chairman of the Board of Trustees.

Voluntary contributions and donations will not be returned upon withdrawal or exclusion from the Board of Trustees.

Members of the Board of Trustees elect from among their members the Chairman, as well as other bodies and officials in accordance with the Charter of the school.

The chairman of the board of trustees is elected by its members at the first meeting by a simple majority of votes. The term of office of the Chairman is two years.

Chairman of the Board of Trustees:

Performs his duties on a voluntary basis;

Represents the Board of Trustees in interaction with local government authorities, enterprises, institutions and organizations;

Heads and organizes the work of the Board of Trustees in accordance with the Charter of the school and the regulations of its meetings;

Signs decisions made by the Council;

Prepares an annual report on the work of the Board of Trustees.

Nominate, elect and be elected to the governing bodies of the Board of Trustees.

Discuss, make proposals, defend your point of view at meetings, meetings of the Board of Trustees, in the press, in all areas of the Board of Trustees.

Receive information at the disposal of the Board of Trustees, exercise control in the prescribed manner.

Participate in all activities carried out by the Board of Trustees, as well as in the work of others public associations schools, the principles and activities of which do not contradict the Constitution of Russia and do not interfere with the implementation of the provisions of the School Charter.

A member of the Board of Trustees is obliged to:

Recognize and comply with the requirements of this Regulation.

Take an active part in the activities of the Board of Trustees,
provided for by this Regulation.

Follow the decisions of the Board of Trustees, orders and orders of the school.

Respect the rights of school employees and students.

2.9. Cashier secretary:

Organizes board meetings and general meetings of the Board of Trustees.

Organizes the maintenance and storage of minutes of board meetings and general meetings of the Board of Trustees.

Supervises the receipt and expenditure of financial resources of the Board of Trustees.

Chapter III. Forms, procedure for attracting and spending additional extra-budgetary funds in an educational institution

3.1. Forms, procedure for attracting and spending additional extrabudgetary funds

The attraction of additional extra-budgetary funds by the Board of Trustees within the framework of this law is carried out in the form of donations and earmarked contributions from individuals and (or) legal entities (including foreign citizens and (or) foreign legal entities).

Attraction of targeted contributions from legal representatives may be aimed at acquiring the property necessary for an educational institution, strengthening and developing the material and technical base of the institution, protecting the safety of students during the educational process, or solving other problems that do not contradict the current legislation and the statutory activities of the institution. The initiative to attract targeted contributions can come from the founders, the head of the educational institution, the board of trustees or other self-governing body of the institution, as well as from the legal representatives of the students. The size of the targeted contribution is determined by each of the legal representatives independently, based on the available opportunities. Targeted contributions of legal representatives, on the basis of their application, are made to the bank's institutions to the settlement account of the educational institution. The disposal of the attracted targeted contributions is carried out by the head of the educational institution according to the declared purpose of the appointment in agreement with the Board of Trustees and the founder.

Donations to educational institutions can be made by individuals and legal entities in monetary or material terms in accordance with the procedure established by the Civil Code of the Russian Federation.

Accounting and reporting on earmarked contributions and donations is carried out in accordance with the procedure established by the current legislation.

Chapter IV. Final provisions

This Regulation enters into force after it has been considered at the school-wide parent conference and approved by the school's pedagogical council.

The activities of the Board of Trustees may be terminated: at the initiative of the Board of Trustees and (or) a decision of the general parent meeting; at the initiative of the council (pedagogical council) of the educational institution.

"Budgetary educational institutions: accounting and taxation", 2007, N 5

Additional extrabudgetary funding is a sine qua non for the development of educational institutions in modern conditions, since budget funding is often not enough even to cover the necessary running costs institutions. With the transfer of off-budget financing of educational institutions to personal accounts in the treasury budget execution bodies and their transfer to the budget, various problems arose associated with the independent use of additional funds. The situation is complicated by the fact that the transfer of off-budget revenues to the budget formally leads to an increase in the volume of financing of education expenditures from the budget, while there is no real growth in expenditures. Therefore, it is beneficial for an educational institution to "divert" additional (off-budget) financial flows to other organizations. Given the relevance of the topic of public administration of education in the framework of modern state policy, such an organization can be the Board of Trustees as an independent non-profit organization.

The main goal of the educational institution is the implementation of various educational programs (basic and additional). At the same time, for the implementation of any educational program, material and financial resources... They are also needed to maintain the educational and material base at a high quality level, as well as to develop it.

According to the current legislation, financing should be carried out in accordance with the standards adopted at the regional and municipal levels. Moreover, each region and municipality has the right to independently develop a model of regulatory financing. Unfortunately, in almost all regions, budget financing does not cover necessary costs for the high-quality implementation of educational programs.

At the same time, according to Art. 41 of the Law of the Russian Federation of 10.07.1992 N 3266-1 "On Education" (hereinafter - Law N 3266-1), an educational institution has the right to attract in the manner established by law RF, additional financial resources through the provision of paid additional educational and other services provided for by the charter of an educational institution, as well as voluntary donations and earmarked contributions from individuals and (or) legal entities, including foreign ones. At the same time, the attraction of additional funds by an educational institution does not entail a decrease in the standards and (or) the absolute size of its financing at the expense of the founder.

Therefore, to finance its educational programs and the development of the educational and material base, an educational institution has the right to attract extra-budgetary funds. At the same time, a very attractive and stable source of funding can be the Board of Trustees, created in the form of a non-profit organization, the purpose of which is to facilitate the functioning and development of an educational institution.

Note: current legislature prohibits budgetary institutions charge fees for the implementation of basic educational programs financed from the budget (for example, for the implementation of basic general education programs). At the same time, the budget does not guarantee the allocation of a sufficient amount of funds for the high-quality implementation of basic general education programs, which in some educational institutions leads to fees issued in various ways from the parents of students.

The Board of Trustees can also co-finance basic educational programs, providing resources for the high-quality implementation of the educational process, since the current legislation prohibits collecting fees from parents for these purposes, but does not prohibit receiving additional funds from other legal entities.

Board of trustees without education legal entity are quite common in educational institutions. However, in this case, they cannot have their own current account, therefore economic sense in their existence is not. All advantages in the organization of financial flows are formed only if the Board of Trustees is created as an independent non-profit organization.

A non-profit organization is an organization that does not have profit-making as the main goal of its activities and does not distribute the received profit among its participants. Such organizations, in accordance with Federal Law N 7-FZ<1>, are created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, development physical culture and sports, satisfying the spiritual and other intangible needs of citizens, protecting the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public goods.

<1>Federal Law of 12.01.1996 N 7-ФЗ "On Non-Commercial Organizations".

Legal status non-profit organizations is determined by the norms Civil Code, Federal Law N 7-FZ and other regulations... If the Board of Trustees is created in the form of a public association, then the Federal Law N 82-FZ applies to it.<2>.

<2>Federal Law of 19.05.1995 N 82-FZ "On Public Associations".

In accordance with Art. 13 of Federal Law N 7-FZ, a non-profit organization can be created by decision of the founders (founder), as well as as a result of the reorganization of an existing non-profit organization.

Currently, there are more than 20 organizational and legal forms of non-profit organizations. The following forms can be used to create the Board of Trustees:

• non-profit partnership;
• public organization;
• fund;
• autonomous non-profit organization<3>.

A non-profit organization is considered to be created as a legal entity from the moment of its state registration... However, prior to state registration, it is necessary to carry out certain preparatory work.

The process of creating a Board of Trustees includes the following steps:

• preparatory;
• state registration;
• production of a seal;
• opening a settlement (if necessary, then a currency) account.

Only after these procedures is it possible to officially start activities.

A non-profit organization is created by the decision of the founders (founder), which, depending on the organizational and legal forms, can be both individuals and legal entities.

The constituent document of non-profit organizations is the charter approved by the founders (participants) for a public organization (association), foundation, non-profit partnership and autonomous non-profit organization. Founders (participants) of non-profit partnerships, as well as autonomous non-profit organizations, have the right to conclude a memorandum of association.

Please note: the founders (members, participants) of a non-profit organization cannot be foreign citizens or stateless persons in respect of whom a decision has been made that their stay on the territory of the Russian Federation is undesirable, persons and organizations associated with money laundering or the financing of extremist organizations.

The founding documents of a non-profit organization must contain:

• the name of the non-profit organization, indicating the nature of its activities and organizational and legal form;
• location of a non-profit organization;
• the procedure for managing activities;
• the subject and purpose of the activity;
• information about branches and representative offices;
• the rights and obligations of members;
• conditions and procedure for admission to membership in a non-profit organization and withdrawal from it (if the non-profit organization has membership);
• sources of formation of the property of a non-profit organization;
• the procedure for amending the constituent documents of a non-profit organization;
• the procedure for using property in the event of liquidation of a non-profit organization;
• other provisions stipulated by Federal Law N 7-FZ and other federal laws.

The charter of the foundation must also contain the name of the foundation, including the word "foundation", information about the purpose of the foundation, instructions on the bodies of the foundation, including the Board of Trustees, and the procedure for their formation, appointment of officials of the foundation and their release, on the location of the foundation, and also further use of the fund's property in the event of its liquidation.

The constituent documents of a non-commercial organization may contain other provisions that do not contradict the legislation.

The charter of the Board of Trustees as a non-profit organization may include the following sections (their names may vary, since there is no clearly defined structure):

• general provisions;
• goals and objectives of the council;
• board membership;
• the procedure for admitting to the council and leaving it;
• board management;
• property and financial and economic activities;
• the procedure for reorganization and liquidation of the council.

In addition, the charter could theoretically reflect the provisions concerning branches and other separate subdivisions organizations, however, there is usually no need for boards of trustees to take advantage of these opportunities. Although it is possible to create one Board of Trustees per municipality with the creation of branches based in specific educational institutions.

The meeting of the founders on the creation of a non-profit organization is recorded in the minutes. The minutes of the general meeting of the founders of the Board of Trustees must contain:

• list of those present;
• date and number of the protocol (as a rule, protocol No. 1);
• agenda;
• list of speakers and summary their performances.

The minutes must reflect the issues for voting, in particular:

• on the creation of a non-profit organization;
• on the composition of the founders;
• on the amount of the authorized capital;
• on the appointment of the executive director;
• about registration of a non-profit organization.

It should also indicate the results of voting on each of the issues.

State registration of non-profit organizations and tax registration is currently carried out federal Service on taxes and fees. However, documents for state registration of a non-profit organization must now be submitted to the Federal Registration Service (Rosregistration) in the manner prescribed by Art. 13.1 of the Federal Law N 7-FZ, since if previously there was general order, now a special one has been established for non-profit organizations, which previously operated only in relation to public associations. Thus, the registration procedure has become much more complicated, since it is carried out by two different services - after the approval of the Federal Registration Service, the documents are sent by it to the authorized tax authority to make the appropriate entries in the Unified State Register of Legal Entities. Then, having received a notification about making entries in the Unified State Register of Legal Entities, the Federal Registration Service issues a certificate of state registration to the applicant.

It should be remembered that the deadline for filing documents for registration is limited to three months from the date of the decision to create an organization (clause 4 of article 13.1 of Law N 7-FZ).

According to Art. 12 Federal Law N 129-FZ<4>when registering a legal entity to be created, the following documents are submitted to the registering authority:

• a statement signed by the applicant, indicating his full name, place of residence and telephone numbers (notarized);
• constituent documents in triplicate;
• the decision to create a non-profit organization and to approve it constituent documents indicating the composition of the elected (appointed) bodies in duplicate;
• information about the founders in duplicate;
• document confirming the payment of the state duty;
• information about the address (location) of a permanent body.

<4>Federal Law of 08.08.2001 N 129-FZ "On state registration of legal entities and individual entrepreneurs".

The application for state registration signed by the applicant is submitted in the form N RN0001, approved by the Decree of the Government of the Russian Federation N 212<5>... The application is certified by a notary, therefore, signatures on it must be put in the presence of a notary. To certify the signatures, the notary needs the applicant's passport and a document confirming his powers, for example, the minutes of the general meeting of founders, which sets out the results of the appointment to a particular position and instructing him to register the organization.

<5>Resolution of the Government of the Russian Federation of 15.04.2006 N 212 "On measures to implement certain provisions of federal laws regulating the activities of non-profit organizations."

Information about the founders is given on sheets "B" of form N RN0001.

Simultaneously with the registration documents, it is advisable to submit an application for the use of the simplified taxation system, since for the Board of Trustees this system, which allows to reduce the costs of tax and accounting, is the most optimal.

An authorized person (applicant) who has the right to submit documents for registration of a non-commercial partnership may be:

• the head of a permanent executive body of a legal entity or another person who has the right to act without a power of attorney on behalf of this legal entity (for example, a director appointed by the founders);
• founder (founders - individuals) of a legal entity upon its creation;
• the head of the legal entity acting as the founder of the registered legal entity;
• another person acting on the basis of a duly executed power of attorney.

The constituent documents of a legal entity are submitted in originals or notarized copies.

The decision to create a legal entity is presented in the form of a protocol (or an extract from the protocol). This document must necessarily say about the approval of the charter of the Board of Trustees and the formation of its governing bodies, including the appointment of a director (sole executive body). Also, in the protocol you need to indicate the full name and surname. the person entrusted with the registration.

A receipt for its transfer through a bank is usually presented as a document confirming the payment of the state duty. Currently, there is a unified state duty for the registration of legal entities in the amount of 2,000 rubles. (Article 333.33 of the Tax Code of the Russian Federation).

The address of a legal entity is considered to be the location of a permanent executive body (individual or collegial). The documents to the address include a notarized lease agreement for the premises, a certificate of ownership, letter of guarantee... The address (location) of the permanent body of the Board of Trustees of an educational institution, as a rule, is the address of the educational institution itself. Therefore, a letter of guarantee from the head of the educational institution is usually presented as a document confirming the address of the Board of Trustees.

Registration with the tax authority is carried out simultaneously with state registration. Registration and deregistration are free of charge. In addition to the certificate of state registration, a certificate of assignment of a TIN (taxpayer identification number) is issued, which is the same for all types of taxes and fees. This number must be indicated in the declaration, report, statement or other document submitted to the tax authority, as well as in other cases provided for by law. A tax registration certificate can be obtained from the tax authority at the location of the organization.

The registration period for a non-profit organization is 23 working days, of which:

• within 14 working days the Federal Registration Service must make a decision on the compliance of the charter with the requirements of the legislation;
• within 5 working days the FTS must make an entry in the Unified State Register of Legal Entities;
• 1 working day is allotted for the notification of the Federal Registration Service on making an entry in the Unified State Register of Legal Entities;
• Within 3 working days after receiving a message from the Federal Tax Service, Rosregistration must issue a registration certificate to a non-profit organization.

Refusal to register is possible only for the following reasons, specified in Art. 23.1 of the Federal Law N 7-FZ:

• constituent documents contradict the legislation of the Russian Federation;
• a non-profit organization with the same name was previously registered;
• the name offends morality, national and religious feelings;
• documents are not fully submitted, incorrectly executed or submitted to the wrong authority;
• a person who has acted as a founder cannot be a founder in accordance with clause 1.2 of Art. 15 of the Federal Law N 7-FZ.

The refusal of state registration must be reported no later than one month from the date of receipt of the submitted documents, indicating the reasons.

Printing can be ordered from any organization that produces them, or you can purchase a special kit that allows you to create a seal yourself. The seal must indicate the name of the organization and the place of registration. Also, the seal may contain OGRN, TIN, registered logo. V big cities there are currently no problems with its production, but it may take several days (and even weeks) to make it.

There is a State Register of Seals in Moscow, and you can register (of course, for a fee) a seal in this register. However, there are no requirements for mandatory registration in this register in the current Moscow legislation, therefore registration is carried out only at the request of the organization itself.

Taking into account the introduced "one window" rules, registration with statistics authorities and registration with extra-budgetary funds ( The Pension Fund, The Mandatory Health Insurance Fund and the Social Insurance Fund) should be carried out automatically, without the need for their personal visit.

From regional office Rosstat should send a letter containing the identification codes of economic entities assigned to the organization in accordance with the all-Russian classifiers and statutory documents:

• OKPO ( All-Russian classifier enterprises and organizations);
• OKOGU (All-Russian Classifier of State Power and Management Bodies);
• OKATO (All-Russian Classifier of Objects of Administrative-Territorial Division);
• OKVED (All-Russian Classifier of Economic Activities);
• OKFS (All-Russian classifier of forms of ownership);
• OKOPF (All-Russian classifier of organizational and legal forms).

A Rosstat registration letter with statistics codes is required to carry out statutory activities and open a bank account.

Notifications (notifications) of funds about the registration of a legal entity and the assignment of registration numbers to it should be sent by mail to the address of the legal entity. At the same time, the terms of registration are regulated - 5 working days.

From extrabudgetary funds four notifications should come (two from the FSS and one each from the Pension Fund of the Russian Federation and the FFOMS). Two notifications from the FSS are mandatory, since the organization in this fund is not only registered as an insured, but also receives a notification about the amount of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

Given the work of the mail, notifications do not always reach, therefore, after a month from the date of registration executive body It is advisable for the Board of Trustees or a proxy to obtain the appropriate notices or registration numbers from the fund's branches.

The final stage in the creation of the Board of Trustees is the opening of a bank account. In the chosen bank (even in small towns there are several banks with different tariffs for opening and maintaining accounts), you need to obtain the documents necessary to open a current account. To do this, the following documents are submitted to the bank (the list may vary slightly):

• application for opening an account;
• agreement for settlement and cash services (in duplicate);
• a copy of the registration certificate, certified by a notary;
• a copy of the charter, certified by a notary;
• a copy of the memorandum of association, certified by a notary;
• a card with samples of signatures, a seal, certified by a notary (or, according to the rules of the bank, in it);
• orders on the appointment of persons entitled to the first and second signatures in the card with sample signatures;
• a notarized copy of the tax registration certificate;
• questionnaires for all persons entitled to sign on the card (with the presentation of a passport);
• a copy of the information letter from the statistics authorities on the assignment of codes;
• a document confirming the registration of the organization with the Social Insurance Fund and with the Pension Fund branch;
• calculation of the organization's establishment of a limit on the balance of cash in the cash desk.

After opening a current account, you can get a checkbook in the bank.

According to Art. 86 of the Tax Code of the Russian Federation, the bank that opened the organization's account must notify the tax authority within five days. In turn, a non-profit organization is also obliged to notify the tax authority within ten days of opening (closing) a current account in accordance with Art. 23 of the Tax Code of the Russian Federation.

A. Bethlehem

Director of the Nizhny Novgorod Center

economics of education

What is a Board of Trustees?

Why is a School Board of Trustees needed?

The main goals of the School Board of Trustees are:

• consulting support on financial, economic, legal and economic and construction issues;
• participation in the creation and implementation of the financial and economic development program of the school;
• attraction of charitable funds to ensure decent conditions for the implementation of the educational process.

What exactly can the funds be used for?

Extrabudgetary funds are used for: improving the material and technical base of the school (improvement and equipment of premises, territory, etc.); organization of mass sports, cultural and leisure and tourist and excursion events; ensuring the safety of students and school staff; rewarding individual students and classes for academic excellence, sports and public life schools; payment of other cost items not provided for by budget financing.

Why do you and your child need the Board of Trustees?

Thanks to the work of the Board of Trustees, the quality of the school's activities is improving, and therefore the quality of your child's life in it. It improves not only the comfort and safety of the institution, but also the quality of the educational process itself.

Who sits on the Board of Trustees?

• The Board of Trustees may include: parents of students, students, teaching staff schools, representatives of other educational organizations, governing bodies, sponsors. To manage the current activities of the Board of Trustees, the Board is elected.
• The head of the Board of Trustees is its chairman, who is elected at a meeting of the Board of Trustees. The chairman acts on behalf of the Board of Trustees without special powers, introduces him to the school, government bodies and other organizations. The Chairman organizes the work of the Board of Trustees and ensures its activities in accordance with the legislation of the Republic of Belarus. The Board of Trustees elects the Deputy Chairman and Secretary of the Board of Trustees (responsible for the management of office work).

What are the powers of the Board of Trustees?

The Board of Trustees determines the procedure for using the funds received. The Chairman of the Board of Trustees signs all the necessary documents and is responsible for the adopted procedure for the use of charitable funds. At the end of the reporting period, the Board of Trustees provides information on the use of funds to all parents and school staff.

Board of Trustees has the right to:

• Receive information about the activities of the school from its head, and, if necessary, from his deputies, teaching staff;
• Make proposals to the school administration to create optimal conditions for teaching and educating students at school, including improving their health and organizing food; consider other issues referred to the competence of the Board of Trustees by the charter of the educational institution;
• Monitor the use of targeted contributions and voluntary donations from legal entities and individuals for the needs of the school.

How is the school's Board of Trustees fund replenished?

To what account can a charitable contribution be transferred?

Bank details for paying guardianship fees: charitable current account in the format

IBAN - BY25AKBB36422140000581300000 in CBU No. 107, Gantsevichi, branch No. 802 of OJSC ASB Belarusbank"Baranovichi, UNP 200098105, OKPO 21499531000

What other help can you provide to the school?

Any gift to the school (projector, computer, furniture) necessarily put on the balance sheet of the school.

miscellanea

• Information about the work of the Board of Trustees and the turnover of funds - Vowel, You can read it at any time in the school and on the school website.
• Advice and suggestions for improving the work of our common community organization and school - WELCOME.

* * *

If you are not a parent of a student of our school and decide to provide charitable and financial support school, please contact the chairman of the Board of Trustees or the school administration in advance by phone:

8 016 46 - 6-88-13, 6 -86-51

Thank you for your understanding and active participation in the school life of all OUR children!