Municipal preschool educational institution

"Kindergarten with. Bobrovy Guy

POSITION

about the Board of Trustees.

General provisions.

1.1. This Regulation on the Board of Trustees, hereinafter referred to as the "Regulation" is developed formunicipal preschool educational institution "Kindergarten with. Bobrovy GuyPugachevsky district of the Saratov region"(hereinafter referred to as DOW) in accordance withLaw of the Russian Federation "On Education", model provision on a preschool educational institution, the Charter of the preschool educational institution.

1.2. This Regulation governs the procedure for the work of the Board of Trustees without the status of a legal entity, functions, tasks, organization and content of work.

1.3. The Board of Trustees acts as public organization in the preschool educational institution and is a form of self-government of the preschool educational institution.

1.4. Members of the Board of Trustees may educational process, parents and other persons interested in improving the activities and development of the preschool educational institution, legal entities and individuals who provide sponsorship to the preschool educational institution.

1.5. The purpose of the Board of Trustees is to promote the effective functioning and development kindergarten by attracting additional sources of extrabudgetary funding, strengthening ties with other organizations.

II. Functions of the Board of Trustees

2.1. Social - to form among the population an understanding of the importance of the quality of education received to determine further social status citizen.

2.2. Economic - to search for additional funding for the kindergarten, primarily through voluntary donations from parents and other persons.

2.3.Political - to enforce public policy in the field of education.

III. Tasks of the Board of Trustees

3.1. Facilitates the attraction of extrabudgetary funds to ensure the activities and development of preschool educational institutions.

3.2. Contributes to the improvement of the material and technical base of the preschool educational institution, the improvement of its premises and territory.

3.3. Contributes to the creation of optimal conditions and forms of organization of the educational process in the Institution.

3.4. Participates in the review conflict situations between participants in the educational process in cases where it is necessary.

3.5. Provides information to the public about the state of affairs in the educational institution.

3.6. Participates in the development and approval of local legal acts of the preschool educational institution, establishing: the types, sizes, conditions and procedure for making additional payments and allowances, bonuses and other incentive payments, indicators and criteria for assessing the quality and performance of the labor of employees of the preschool educational institution within the funds available in the preschool educational institution for wages.

3.7. Participates in the assessment of the quality and performance of the work of employees of preschool educational institutions and the distribution of incentive payments to employees.

IV. Organization of the work of the Board of Trustees

4.1. The parent meeting, the administration of the kindergarten have the right to nominate candidates for members of the Board of Trustees. The Board of Trustees is elected personally at the general parent meeting of the preschool educational institution by a majority vote.

4.2. The Chairman of the Board of Trustees and the Secretary are elected by members of the Board of Trustees from among their members. Members of the Board of Trustees in the person of the chairman or other responsible member of the board (trustee) can participate in the work of the Pedagogical Council of the preschool educational institution with a decisive advisory vote.

4.3. An odd number of members of the Board of Trustees is recommended, the term of office is 2 years. The head of the kindergarten is a member of the Board of Trustees. If necessary, the election of the chairman of the Board of Trustees and the secretary is possible before the expiration of the term of office.

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

4.5. The Chairman of the Board of Trustees and his deputy represent the Board of Trustees both in the preschool and outside it.

4.6. All decisions of the Board of Trustees are taken by a majority vote in the presence of at least 2/3 of its members, decisions are drawn up in minutes, signed by the chairman of the Board of Trustees and the secretary.

4.7. Documentation is kept by the Chairman of the Board of Trustees.

4.8. The members of the Board of Trustees perform their functions free of charge.

5.1. Board of Trustees of MDOU "Kindergarten with. Bobrovy Guy” is the manager of extra-budgetary funds of the second level. The main manager of extrabudgetary funds is the head of the kindergarten.

5.2. Board of Trustees:

coordinates charitable activities,

collects voluntary donations from parents, targeted donations from individuals and (or) legal entities;

constantly looking for additional sources of funding;

Identifies, together with the administration of the kindergarten, the needs of the institution, determines the costs and plan for meeting these needs;

approves the scheme of income and expenses on the proposal of the head for the coming financial year (it is allowed to draw up estimates for the quarter during the formation of the Board of Trustees, instability of income);

controls the execution of the budget;

informs parents, institutions and enterprises of the district about the problems of the kindergarten;

involves, in agreement with the administration of the kindergarten, various socio-professional groups of the population in the activities of the educational institution,

is responsible for the use of extrabudgetary funds along with the main manager - the head of the kindergarten,

at least once a year informs the general meeting of trustees about the state of charitable activities, reports on the use of funds of the Board of Trustees.

5.3. Funds of the Board of Trustees are those financial resources that it independently finds or helps to find the administration of the kindergarten, they are integral part extrabudgetary funds of the kindergarten and spent:

on the functioning and development of the kindergarten,

to provide financial assistance students and employees of the kindergarten;

to pay for emergency, unforeseen expenses - a reserve fund.

VI. Final provisions.

6.1. The Board of Trustees acts on the basis of these Regulations in accordance with the Charter of the kindergarten and the current legislation in the field of education.

6.2. Changes and additions may be made to this Regulation as necessary by the Board of Trustees.

6.3. The validity period of this Regulation is set for the duration of the existence of this organizational form Board of Trustees, or until the adoption of a new Regulation.

Board of Trustees in a preschool educational organization

Chainikova Elvira Maratovna – Head of VR

Nowadays, in the conditions of formation market economy, the question arises of the need to involve various social institutions, mainly enterprises and families, in solving the problems of education. Governing and trustee councils are being created. This system helps to solve many financial and economic problems of an educational budgetary institution.

Just a few decades ago, this concept did not exist in our system of domestic education. What it is, the public learned only with the advent of new trends in the country. According to Article 35 of the Law of the Russian Federation "On Education", this is a self-governing body of an educational institution that controls the receipts and expenditures of charitable donations to the institution. This applies to receipts from legal entities and individuals interested in helping a school or kindergarten. The Council establishes the procedure for the use of funds and manages contributions to charity.

What is the Board of Trustees? The Board of Trustees is one of the forms of society's participation in the management of education, it is a non-state, non-governmental, public, non-profit organization that unites on a voluntary basis all those who are interested in the development of education and a particular educational institution. The board of trustees is able to take into account the interests of pupils and their parents, it is an addition to the already existing self-government bodies of a preschool educational institution: the general meeting of a preschool educational institution, the pedagogical council, etc.

The purpose of the activities of the Board of Trustees are:

all-round, comprehensive, all kinds of support for the educational institution, 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.

The functions of the Board of Trustees are quite broad and varied. And they are by no means limited to the management of finances. Its main functions are:

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

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

attraction Money(in addition to budget) for the development of the institution and improving the efficiency of the educational process;

monitoring the safety of students and staff.

Who can be on the council? The board of trustees has the right to include all participants in the educational process, these include parents (legal representatives) of students and other individuals (representatives local authorities authorities and organizations of any form of ownership, interested in effective development educational institution and having public authority in its team). Its personal composition is approved once a year at a meeting of the council by simple voting. The council is headed by a chairman who is elected at the same annual meeting. The Chairman of the Board of Trustees signs all Required documents and bears full responsibility for decisions made on their use. Based on the results of the reporting period, the council 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 the activities of the boards of trustees of educational institutions has been formed.

1. Civil Code RF, Article 52, Part 1, Ch. 4, paragraph 5.

2. Law of the Russian Federation "On Education".

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

4. Order of the Ministry of Education of the Russian Federation of September 10, 1999 No. 275 “On additional measures to support general education institutions in the Russian Federation”: “In pursuance of 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 the Board of Trustees of a General Education Institution”.

The Board of Trustees as a form of self-government of a preschool educational institution is also mentioned in the Model Regulation on a preschool educational institution approved by the Ministry of 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 electing self-government bodies and their competence are determined by the charter DOW.

Due to the fact that the Board of Trustees is engaged in charitable activities, it is necessary to take into account the provisions of the Federal Law of 11.08.95 No. 135-ФЗ “On Charitable Activities and Charitable Organizations”.

In the event of the creation of the Board of Trustees of a 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" dated May 19, 1995 No. 82-FZ, as amended and supplemented.

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

Why do you still need a board of trustees in kindergarten? This is a self-government body that controls the targeted use of charitable contributions. It is this collective control that is most effective for the optimal distribution of funds according to the needs of the institution. Thanks to the board of trustees, the level of the educational institution as a whole is growing, and, consequently, the quality of each individual child's stay in it. Boards of trustees in kindergartens not only increase the level of safety and comfort, but also improve the effectiveness of the educational process. The use of charitable funds by the council expands the financial possibilities of the institution in accordance with the wishes of the parents.

The Board of Trustees has the right to receive from the head of the institution or his deputies the information necessary for their work, to make proposals for improving the conditions of education and upbringing, strengthening the health of students and catering, and to conduct public control over the targeted expenditure of funds received from individuals (as well as legal entities) for the needs of the institution.

Thus, studying the materials on the structure of the Boards of Trustees, on the goals and objectives that their founders set for themselves, we can conclude that in a modern civil society, the creation of such non-profit organizations whose activities are aimed at the development of educational institutions is simply necessary. Trustees can become a very influential force in education, the Board of Trustees is not intended to replace the head of an educational organization - it must constructively complement their functions in terms of strategic management preschool institution.

Board of Trustees in preschool- a factor in ensuring the effectiveness of development.

manager

MADOU city of Nizhnevartovsk

DS №34 "Thumbelina"

Shcherbinina I.V.

For the full-fledged organization of work with children in the Kindergarten, it is not enough to have one wall, a rich subject-developing environment is needed, which includes modern modules, designers, environmental corners, mini laboratories, didactic materials, sensory rooms, sports corners, soft modules, that is everything that gives the child the opportunity to find a place to his liking, contributes to the development of creative, intellectual abilities.

Part of the management of a modern kindergarten is to involve various institutions in solving the problems of the institution. social institutions: parents, the public - which allows you to cope with the number of tasks for organizing the functioning of a modern educational institution.

We understand that kindergarten problems cannot be solved immediately and quickly. Analyzing the experience, drawing conclusions, we are ready to introduce everything new into the practice of our activities.

To date, to create a developing environment that meets all modern requirements, improve the quality of education, improve the image of the preschool educational institution allows close interaction with parents.

To solve the problems of the kindergarten, the most daring pedagogical dreams can be translated into reality with the help of boards of trustees, on the constant help and support of which teachers can count.

The activities of the Board of Trustees in the PEI allow you to legalize sponsorship flows to the off-budget account of the PEI.

At meetings of the Board of Trustees, the Chairman and Secretary are elected, the Regulations “On the Board of Trustees” are approved, and an estimate of expenses is drawn up. Opportunities to attract extrabudgetary funds are being considered.

Spending of funds is directly controlled by the Board of Trustees. Accounting is 100% transparent and available to any parent.

To date, the administration of the kindergarten and most of the parents have already understood that at the moment the Board of Trustees is the most correct form of communication in the material terms of the kindergarten with parents and sponsors - city enterprises that provide assistance.

It's no secret that more than 50% of the city's budget goes to education: major and cosmetic repairs, the purchase of equipment and furniture, food for children in kindergartens, wages educators and teachers. But there is still not enough money for everything.

And the work of the Board of Trustees just helps to strengthen the material base for the development of children.

And at the same time, if I refer to the collection of funds from members of the Board of Trustees, or parents who want to help, I make a reference to the legislation:

In accordance with federal law dated August 11, 1995 No. 135-FZ "On charitable activities and charitable organizations" charitable activities can be carried out in order to promote activities in the field of education. At the same time, charitable activities, according to the said law, are understood as voluntary activities of citizens and legal entities for the disinterested (gratuitous or on preferential terms) transfer of property to citizens or legal entities, including funds, disinterested performance of work, provision of services, provision of other support. Citizens and legal entities have the right to freely carry out charitable activities, individually or in association, with or without education. charitable organization. All donations must be voluntary. This is the right of parents (legal representatives), not an obligation. Collecting cash in educational organizations prohibited. Funds are transferred to accounts opened with banks. Educational organizations are obliged to inform parents (legal representatives) about earmarked spending voluntary donations at parent meetings, through the board of trustees, posting information on the website of an educational organization, etc. In case of revealing facts of unreasonable, non-transparent "extortions" in educational organizations, parents (legal representatives) have the right to apply to law enforcement agencies

Accordingly, for the most part, the activities of the Board of Trustees should be aimed at raising funds from sponsoring organizations and formalized by a donation agreement, as well as considered and recorded in the minutes of the meetings of the Board of Trustees. For transparency in the expenditure of these funds, a Regulation is being developed in the PEI. Below is its example form.

Regulation on spending extrabudgetary funds

The financial resources at the disposal of the Board of Trustees and received by the Charitable Foundation for Preschool Education No. are distributed depending on their purpose as follows:

1. Charitable donations for development of preschool:

All funds received are spent on the development of the material and technical base of the preschool educational institution.

2. Charitable assistance to employees of preschool educational institutions:

62,5 % - on the charitable assistance group staff;

25 % - for charitable assistance to employees of the preschool educational institution not employed in the group;

12,5 % - to pay for unforeseen expenses that arise during the month.

3. Charitable assistance to ensure the safety of children DOE:

All funds received are spent on charitable assistance to employees who ensure the safety of children in preschool.

4. Charitable assistance for the development of educational processes in preschool educational institutions.

62,5 % - for charitable assistance to specialists conducting the educational process in excess of the program;

37,5 % - for holding holidays, sports competitions, competitions and exhibitions.

In addition to the above, a report by the Board of the Board of Trustees on the expenditure of funds is required. An example report format is shown below.

Report of the Board of Trustees of the preschool educational institution No. for the month (year)

The Board of Trustees of the Board of Preschool Education No. brings to the attention of the members of the Board of Trustees of Preschool Educational Establishment No. information on the receipt and expenditure of funds for charitable purposes of the preschool educational institution for ______.

Received:

1 group -

2 group -

3rd group -

4 group -

Sent to:

For charitable assistance to group staff -

For charitable assistance to employees of the preschool educational institution -

For charitable assistance to teachers additional education -

for the development of preschool educational institutions - including:

Construction Materials -

toys -

stationery -

household expenses -

methodical literature -

The DOE team expresses gratitude to the parents who took part in the charity program _________________________________

Special thanks to parents ___________
Chairman of the Board of Trustees _________ //

Secretary of the Board of Trustees _________ //

Agreed: head of preschool educational institution No. _________ //

Thus, the implementation of partnership relations with the parent community in the form of organizing the activities of the Board of Trustees will contribute to the development of the institution within the framework of the law.

November - Activities of the Board of Trustees in modern conditions

Magazine "Head of the institution preschool education» №11 (59) November 2016

Today every leader public institution education is facing limited public funding. The way out of this situation is obvious - to attract additional funds. Practice shows that one of the main sources of additional funding for an educational institution is voluntary charitable donations from individuals, most often the parents (legal representatives) of pupils. One of the forms of attracting voluntary donations is the Board of Trustees of an educational institution.

The activities of the Board of Trustees are regulated by a number of legislative acts:

• Education Code (Article 25);
• Decree of the President of the Republic of Belarus dated July 1, 2005 No. 300 “On the provision and use of gratuitous (sponsored) assistance”*;
• Decree of the Ministry of Education of the Republic of Belarus dated July 25, 2011 No. 146 “On Approval of the Regulations on the Board of Trustees of an Educational Institution” (hereinafter referred to as the Regulations on the Board of Trustees);
• Decree of the Ministry of Education of the Republic of Belarus dated July 25, 2011 No. 150 “On Approval of the Regulations on the Establishment of Preschool Education and Recognition as Invalid of Certain Regulatory Legal Acts of the Ministry of Education of the Republic of Belarus”* (clause 64 of the Regulations on the Establishment of Preschool Education).

The legislation defines the competence of the board of trustees of the institution, and also stipulates the right of the legal representatives of the pupils to assist in ensuring the activities and development of the educational institution, strengthening the material and technical base. However, the problem of motivation arises: it is necessary that the parents of the pupils want to exercise the right given to them. How to achieve this?

*   With subsequent changes and additions.

The Board of Trustees is a self-governing body, therefore it does not require state registration and licensing, is not responsible for paying taxes. In this regard, the creation of the Board of Trustees takes place in three steps.

Procedure for creating a board of trustees

Step 1. Initiating the creation of a board of trustees at the pedagogical council of the institution and parent group meetings.

Step 2. Determination of the personal composition of the Board of Trustees.

At group meetings, parents choose representatives from each group who want to be on the board of trustees. Representatives from the institution of preschool education are elected at the meeting of the labor collective.

Approximate wording of the decision of the general parent meeting on the creation of the Board of Trustees

There were: 205 parents (legal representatives) of pupils (the list is attached).

1.1. Initiate the creation of a board of trustees of a preschool education institution.

1.2. In pursuance of the decisions of the group parent meetings on the nomination of representatives to the Board of Trustees of the institution, to nominate the following candidates from the parent community to the Board of Trustees: _____________________________;

Name, group number

  __________________________;

Name, group number

Head Signature __________________________

Secretary Signature __________________________

An approximate wording of the decision of the pedagogical council on the establishment of the board of trustees of the institution can be found on the website www.jurist.by.

The board of trustees of an educational institution may also include representatives public associations and other organizations, other persons 2 .

Step 3. Final formation of the composition at the general meeting of the Board of Trustees.

The final decision on inclusion in the board of trustees is made by the general meeting of the board of trustees, which is the supreme governing body of the light of trustees 3 .

For reference

Membership in the Board of Trustees is terminated on the basis of an application by a member of the Board of Trustees by decision general meeting 4 (clause 16 of the Regulations on the Board of Trustees).

At the general meeting of the Board of Trustees, by open voting, by a simple majority of the members of the Board of Trustees present, a chairman (for a period of 3 years) and a secretary (an accountant may be elected) are elected.

That's it, the board of trustees gets to work.

Meetings

General meetings of the Board of Trustees are held at least twice a year. calendar year. At the initiative of one third of the members of the Board of Trustees, an extraordinary general meeting may be convened 5 .

The General Meeting is competent to make decisions if more than half of the members of the Board of Trustees participate in it. Decisions are taken by a simple majority of the members of the Board of Trustees present 6 .

Extract from the minutes of the general meeting of the board of trustees (beginning of the academic year)

Agenda

1.   On making changes to the composition of the Board of Trustees.

Secretary Information __________________

2.   About formation and use financial resources PS for the period from __.__.____
on __.__.____.

Accountant Information

3.  Discussion of the scheme for the formation of a trust fund.

Chairman Information

Board of Trustees __________________

4.  On the participation of the parent community in the organization of a community work day for the improvement of the territory of a preschool education institution.

Information of a member of the initiative group

Board of Trustees __________________

5.  On amendments to the cost estimate of the financial resources of the Board of Trustees for ______ year.

Manager information _________________

1.1. Make the following changes to the Board of Trustees:

exclude: _________________;

include in the composition: _________________.

1.2. Extend the powers of the Secretary of the Board of Trustees _________________, Chairman

Accountant _________________.

2. Take note of the information on the formation and use of financial resources of the Board of Trustees for the period from __.__.___ to __.__.___.

3.1. Representatives of groups until __.__.___ organize the transfer of voluntary contributions to the trustee fund to strengthen the material and technical base of the educational institution for the second half of the year ______

3.2. Representatives of graduate groups No. __, No. __ to __.__.___ organize targeted transfers of a voluntary contribution to the trust fund from graduate groups to replace intergroup doors.

4.1. Before __.__.___, members of the Board of Trustees (representatives of groups) initiate the participation of the parent community in the community work day for the improvement of the territory of the preschool education institution.

4.2. Administration of the institution of preschool education until __.__.___ place information
on holding a subbotnik in parental corners, to provide participants in the subbotnik from the parent community with cleaning equipment.

5. Supplement the cost estimate of the financial resources of the Board of Trustees for ____, with the item “Household equipment (rakes for cleaning the territory)”; chapter " Target programs"- the item" Windows. Doors. Approve addition.

2 See: paragraph 12 of the Regulations on the Board of Trustees.

3 See: paragraphs 13, 18 of the Regulations on the Board of Trustees.

4 You can find a sample application of a member of the Board of Trustees for exclusion from the membership on the website www.jurist.by in the section “Samples and Forms of Documents” (ed. note).

5 See: clause 18 of the Regulations on the Board of Trustees.

6 See: item 19 of the Regulations on the Board of Trustees.

The members of the Board of Trustees are provided with a report on all received and spent charitable funds for the calendar year, a draft plan of work of the Board and an estimate of the expenditure of financial resources of the Board of Trustees.

These documents can be submitted for discussion of group parent-teacher meetings. The active participation of parents (legal representatives) of pupils of each group in the work of the board of trustees makes the activities of this self-government body completely transparent. This publicity, in turn, attracts large quantity person to the formation of a trust fund.

Sample annual report on the formation and use of financial resources of the Board of Trustees 7

Formation and use report

financial resources of the board of trustees

State educational institution

"Nursery-garden No. __, M." per year.

1.   Formation of funds.

As of __.__.____, the Board of Trustees received:

Target payments:

The amount of fees in ____, including targeted payments, amounted to: 76,826,000 rubles.

2. Use of funds.

In accordance with the cost estimate of the financial resources of the Board of Trustees for ____, the following were purchased:

Accountant of the Board of Trustees Signature Full name

Tel. +375 00 00000000

7 Amounts are given in non-denominated Belarusian rubles (Ed. note).

Sample cost estimate of financial resources of the board of trustees for the calendar year

Letterhead of a preschool education institution

ESTIMATE OF FINANCIAL RESOURCES OF THE BOARD OF TRUSTEES FOR _____ YEAR

Secretary of the Board of Trustees Signature Full name

(minutes of the general meeting of the board of trustees dated ___.___.____ No. __)

A sample work plan of the board of trustees for the calendar year can be found on the website www.jurist.by.

Conclusion

The main task of the activities of the board of trustees of a preschool education institution is to determine the directions, sizes, procedure for the formation and use of the funds of the board of trustees. Determination of promising directions for the development of an educational institution, consideration of work plans and issues of its educational activities, other issues relating to the activities of the institution as a whole, falls within the competence of the council of the institution. In addition, the council of the institution duplicates the work of the board of trustees in the development of the material and technical base of the educational institution.

In my opinion, this is not entirely correct. It would be easier to combine the broad competence of the board of the institution and the financial capabilities of the board of trustees under the auspices of a single self-government body. However, the current regulatory framework dictates other conditions for us.

In our institution, we are trying to level this contradiction by partially combining the personal composition of the above-mentioned councils of the institution as follows: 25% of the personal composition of the council of the institution is selected from the members of the board of trustees - the parents (legal representatives) of the pupils (the basis may be clause 6 of the Regulations on the Board of Trustees). This allows, without unnecessary approvals and delays, to maintain a balance between the requests of the council of the institution and the financial capabilities of the board of trustees. So, at a meeting of the council of an institution, the immediate development prospects and estimated costs are determined (after all, finance, as you know, is necessary for any undertakings). And then it's up to the board of trustees to raise funds, to convince parents and sponsors.

You can find a sample information leaflet about the Board of Trustees for parents on the website www.jurist.by in the section “Samples and Forms of Documents”.

The effectiveness of cooperation between a preschool education institution and a family is due to the positive attitude of the parties to joint activities, personal interest, awareness of goals and joint planning of activities. In the present vein, the board of trustees is one of the main forms of such cooperation. With the relative ease of creation, this self-government body allows solving a very wide range of tasks related to additional funding. The council has been functioning in our institution for fourteen years. During this time, equipment and materials worth about 31,603.10 Belarusian rubles were purchased from the funds of the trustee fund.

Today in Russia public and state management of the education system is encouraged. Governing and trustee councils are being created. This system helps to solve many financial and economic problems of an educational budgetary institution.

This is a legally competent and effective tool for attracting extra-budgetary funds and the most convenient way to financially support an educational institution. He is able to take into account the interests of pupils and their parents. A few decades ago, in our system of domestic education, there was no concept of a "board of trustees." What it is, the public learned only with the advent of new trends in the country.

According to Article 35 of the Law of the Russian Federation "On Education", this is a self-governing body of an educational institution that controls the receipts and expenditures of charitable donations to the institution. This applies to receipts from legal entities and individuals interested in helping a school or kindergarten. The Council establishes the procedure for the use of funds and manages contributions to charity.

Main tasks

The regulation on the Board of Trustees considers its main functions to be assistance in organizing the educational process, the activities of students and teachers of the institution, and improving their working conditions. Assistance in holding sports, cultural and sightseeing events, improvement of premises and territory. Attracting funds (in addition to budget funds) for the development of the institution and improving the efficiency of the educational process. Monitoring the safety of pupils and staff

Thus, we see that the answer to the question: "Board of Trustees - what is it?" can't answer in a nutshell. Its functions are quite wide and varied. And they are by no means limited to the management of finances.

The regulation on the board of trustees implies that all participants in the educational process have the right to be members of it. These include parents of students (or legal representatives) and other individuals. For example, representatives of local authorities and organizations of any form of ownership, interested in the effective development of an educational institution and having public authority in its team. Even a children's board of trustees is possible at the school!

Proposals on the composition of participants may be made by the administration of the institution or authorized representatives of the public. Its personal composition is approved once a year at a meeting of the council by simple voting. The council is headed by a chairman who is elected at the same annual meeting.

First of all, he is the main manager of received charitable contributions. This is a self-governing body that controls their intended use. It is this collective control that is most effective for the optimal distribution of funds according to the needs of the institution. And there are many of them - strengthening the material base, attracting new young personnel, supporting talented pupils. Even sometimes providing security for the building.

How exactly is the activity of this structure useful to an individual family? Thanks to it, the level of the educational institution as a whole grows, and, consequently, the quality of the stay in it of each individual child. Boards of trustees in kindergartens and schools not only increase the level of safety and comfort, but also improve the effectiveness of the educational process. Thanks to the support of trustees, new talented employees are attracted, successful teachers do not leave the school for financial reasons, do not scatter on random part-time jobs. The use of charitable funds by the council expands the financial possibilities of the institution in accordance with the wishes of the parents.

What exactly are his powers?

Distributes received donations. Interacts with charitable foundation, which provides letters of support to an educational institution indicating the required items of expenditure. Its chairman signs all the necessary documents and bears full responsibility for the decisions made on their use. At the end of the reporting period, the council is obliged to provide parents and employees of the educational institution with information on the receipt and expenditure of funds.

The Board of Trustees has the right to receive information necessary for its work from the head of the institution or his deputies, to make proposals to the administration on improving the conditions for education and upbringing, strengthening the health of students and catering, cooperating with charitable and any other organizations involved in collecting donations, to conduct public control over purposeful spending of donations from individuals (as well as legal entities) for the needs of the institution.

What founders need to know

Need to decide on legal status who will have a board of trustees. What it is? According to the law, the school must transfer all earned funds to the budget income and transfer it to the treasury. Subsequently, the educational institution has the right to return them (minus the amount of taxes withheld). And then the board of trustees has the right to dispose of them, if it has the appropriate authority. But the main ones are still representatives of the state.

Properly chosen status allows the council to build a more successful scheme. Why should it be created at the school as an independent non-profit organization with the status of a legal entity.

What is in this case? The financial receipts of a school or kindergarten are divided into two different "streams". The Treasury is still in charge of budgetary funds. And the money collected by parents or other persons is at the disposal of the council, has nothing to do with the treasury and is not subject to taxation.

To create such a board of trustees, first of all, you need to decide on its organizational and legal form. There are several types of non-profit organizations - a foundation, an autonomous organization, all of which have their own advantages and disadvantages. For the school board of trustees, the best choice is non-commercial partnership. Precisely because it has the legal right to accept membership fees and dispose of them.

How it works

Parents of students become members of the partnership. They pay monthly contributions, the amount of which is set by the board. At the same time, the board of trustees has the right to target financing of the expenses of the educational institution approved by it, for example, the payment of additional remuneration to its employees.

Here it should be taken into account that the board of trustees of an educational institution finances certain courses or educational programs on own choice. But not for each specific student, but for a class, group or educational parallel. In this case, we are not talking about paid educational services ah, and there is no need for a separate contract with each parent.

What other subtleties exist

To save on remuneration for teachers, you can issue in the form of material assistance. As you know, UST is paid by the employer in case of conclusion employment contract or a work contract and does not apply to the provision of material assistance and other payments of a non-commercial nature.

This system is extremely suitable for institutions. It is important for them to develop and implement a unified education program that includes and state standards, and the latest developments at the choice of the institution. The "normative" part is financed from the budget, the innovative part is financed by additional funds managed by the school's Board of Trustees.

Creation of a non-profit partnership

So, what should be done for this? You need to know that both legal entities and individuals have the right to become the founder and members of such a partnership. Usually the work of the board of trustees is built according to the following scheme - the head teacher becomes the director of the board, the parents of the students become members. You need an accountant to manage your finances. It is convenient if this position is combined by a representative of the school accounting department. It should not be forgotten that the school itself, as such, is not legally authorized to create third-party organizations, as it is and can be accused of misappropriation of funds.

The first and main document required is the charter of the council. It should describe everything in the most detailed way - the tasks and goals of the organization, the procedure for admission to its members and withdrawal from those, the rules for collecting and accounting for contributions.

Another important document- this is the protocol of the board of trustees, more precisely, the general meeting of its members, at which they appoint directors, list the founders, indicate who is entrusted with registering the partnership. The protocol must necessarily include, in addition to the date and list of those present, a list of reports indicating the content of each of them.

These documents are then transferred to the territorial registration authority along with an application for state registration in the form No. 212, (Decree of the Government of the Russian Federation) - this is a special form for non-profit organizations.

What does the form contain?

It contains information about the name of the organization and its legal form, legal address. The basis for assigning a legal address at the location of the school may be a letter from the director. He formally has the right to lead a non-profit partnership as individual, but this rarely happens in practice. Although the law does not prohibit anything here, it is not easy for the head of the institution in this case to avoid various conjectures and censure of the public.

Individuals (founders) have the right to create an authorized capital by investing a certain amount. You will need to pay a registration fee for registration.

Having collected all required package, it is handed over to the registration authority, it is most convenient to apply immediately after that for the transition to "simplification". Why is it beneficial? With absence entrepreneurial activity the tax will be equal to zero, since with the "simplification" the membership fees that receive non-profit organizations, do not apply to Only a formal filing of a quarterly report with the tax office will be required.

What else is needed?

You need to register at pension fund, apply for social insurance, open a bank account where charitable donations will be transferred.

Theoretically, the board of trustees of the school can organize an LLC and formalize it as In this case, its activity will be the provision of educational services or student production. Then you will have to pay all taxes required by law and keep relevant records. In practice, this path is much longer and more troublesome, so it is much less common.