Board of Trustees - what is it? Board of Trustees of an educational institution

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Today in Russia public administration 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.

Board of Trustees - what is it?

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 arrival of new trends in the country.

As Article 35 of the Law of the Russian Federation "On Education" states, 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 determines 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 question: "Board of Trustees - what is it?" can't answer in a nutshell. Its functions are quite wide and varied. Moreover, they are not at all limited to financial management.

Who can be on the board?

Regulations 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 can be made by the administration of the institution or authorized members of the public. Its personal composition is approved once a year forcouncil meeting by simple vote. The council is headed by a chairman who is elected at the same annual meeting.

Why do you still need a board of trustees in a school or kindergarten?

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 at times 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 the 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 material possibilities of the institution in accordance with the wishes of the parents.

What exactly are his powers?

The Board of Trustees distributes received donations. Interacts with a charitable foundation, which provides letters of supporteducational 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 of education and upbringing, strengthening the he alth of students and catering, to cooperate with charities and any other organizations involved in collecting donations, to conduct public control over the targeted expenditure of donations from individuals (as well as legal entities) for the needs of the institution.

What founders need to know

It is necessary to decide on the legal status that the board of trustees will have. 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 representatives of the state remain the main ones anyway.

A well-chosen status allows the council to build a better scheme. Why should it be created at the school as an independent non-profit organization with the status of a legalfaces.

What 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 raised by parents or others goes to 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, a non-profit partnership. All have their advantages and disadvantages. For the school board of trustees, the best choice is a non-profit 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, paying 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 of its 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, and there is no need to conclude a separate contract with each parent.

What other subtleties exist

To save on the UST (unified social tax), remuneration for teachers can be issued in the form of material assistance. As you know, UST is paid by the employer in the event of the conclusion of an employment contract or a work contract and does not apply to the provision of material assistance and other non-commercial payments.

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

Create 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 a budgetary institution and can be accused of misappropriation of funds.

The first and main document required is the charter of the council. Everything should be detailed in it - tasks and goalsorganizations, the procedure for admission to its members and withdrawal from them, the rules for collecting and accounting for contributions.

Another important document is the minutes 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 submitted 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 the form contains

It contains data on 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 an individual, but in practice this rarely happens. Although the law does not prohibit anything here, it is not easy for the head of the institution in this case to avoid various speculations 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 state fee for registration.

Having collected all the necessary package, it is handed over to the registration authority, it is most convenient to immediately apply for the transition to "simplified". Why is it beneficial? With absenceentrepreneurial activity, the tax will be equal to zero, since with the "simplification" the membership fees received by non-profit organizations do not apply to the taxable base. All that is required is the formal filing of a quarterly report with the tax office.

What else do you need?

You will need to register with the 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 register it as a commercial organization. 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.