Nowadays, public administration of the educational system is encouraged in Russia. Governing and board of trusts are 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 extrabudgetary finance and the most convenient way to financially support an educational institution. He is able to take into account the interests of foster children and their parents. A few decades ago in our system of national education there was no concept of “board of trustees”. What is this, the public learned only with the advent of new trends in the country.
As stated in Article 35 of the Law of the Russian Federation “On Education”, it is a self-governing body of an educational institution that monitors the income and expenses of charitable donations to the institution. This applies to receipts from legal entities and individuals interested in helping schools or kindergartens. The Council establishes the use of funds and administers contributions to charity.
Main goals
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 conducting sports, cultural and sightseeing events, improvement of premises and territories. Raising funds (in addition to budget) for the development of the institution and improving the effectiveness of the educational process. Monitoring the safety of students and employees
Thus, we see that the question: "Board of Trustees - what is it?" in a nutshell you will not answer. Its functions are quite broad and diverse. Moreover, they are not at all reduced solely to the disposal of finances.
Who can be on the board?
The Regulation on the Board of Trustees implies that all participants in the educational process have the right to be included in it. These include students' parents (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. At school, even children's board of trustees is possible!
Proposals for 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 vote. The council is chaired by a chairman who is elected at the same annual meeting.
Why do I need a board of trustees at school or kindergarten?
First of all, he is the main manager of the charitable contributions received. This is a self-government body that controls their intended use. It is such collective control that is most effective for the optimal distribution of funds according to the needs of the institution. And there are a lot of them - strengthening the material base, attracting new young cadres, supporting talented students. Even sometimes providing security for the building.
What exactly is the activity of this structure useful to an individual family? Thanks to her, the level of the educational institution as a whole is growing, and, consequently, the quality of each child’s stay in it. 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 involved, successful teachers do not leave school for material reasons, do not spray on casual part-time jobs. The use of charitable funds by the council expands the material capabilities of the institution according to parental wishes.
What exactly are his powers?
The Board of Trustees distributes the donations received. It interacts with a charitable foundation, which provides letters to support an educational institution indicating the required cost items. The chairman signs all the necessary documents and bears full responsibility for decisions made on their use. According to the results of the reporting period, the council is obliged to provide parents and employees of the OS 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 to improve the conditions of education and upbringing, to improve the health of students and catering, to cooperate with charitable and any other organizations that collect donations, and to conduct public control over targeted expenditure of donations from individuals (as well as legal entities) to the needs of the institution.
What is important for founders to know
It is necessary to determine the legal status that the board of trustees will have. What it is? By law, a school must credit all earned money to budget revenue 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 powers. But the representatives of the state still remain the main ones.
Properly selected 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 in this case? The financial income of a school or kindergarten is divided into two different “flows”. The treasury is still in charge of budgetary funds. And the money collected by parents or other persons comes at the disposal of the council, are not related to the treasury and are not subject to taxation.
To create such a board of trustees, first of all, you need to decide on its legal form. Non-profit organizations are of several types - the fund, autonomous organization, non-profit partnership. All have advantages and disadvantages. For 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 established by the board. At the same time, the board of trustees has the right to targeted financing of the expenses of the educational institution approved by it, for example, paying additional remuneration to its employees.
It should be borne in mind that the board of trustees of an educational institution finances certain courses or educational programs of their 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 for a separate conclusion of an agreement with each parent.
What other subtleties exist
To save on UST (unified social tax), remuneration to 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 or contract agreement and does not apply to the provision of material assistance and other payments of a non-commercial nature.
This system is extremely suitable for innovative educational institutions. It is important for them to develop and implement a unified education program, including state standards, and the latest developments at the institution’s choice. The "normative" part is financed from the budget, the innovative part - at the expense of additional funds managed by the school board of trustees.
Creating a Nonprofit Partnership
So what should you do? You need to know that both the founder and the members of such a partnership have the right to become both legal entities and individuals. Typically, the work of the board of trustees is structured as follows: the head teacher becomes the board director, and the parents are the students. To keep finances you need an accountant. It is convenient if this position will be combined by a representative of school accounting. It should not be forgotten that the school itself is not legally authorized to create third-party organizations, as it is a budgetary institution and may be accused of misappropriation of funds.
The first and main document required is the charter of the council. It should contain a detailed description of everything - the tasks and goals of the organization, the procedure for admitting to and withdrawing from its members, the rules for collecting and accounting for contributions.
Another important document is the minutes of the board of trustees, or rather, the general meeting of its members, at which they appoint directors, list the founders, indicate who is assigned to register the partnership. The protocol must include, in addition to the date and list of those present, a list of reports indicating the contents of each of them.
These documents are then transferred to the territorial registration authority together with the application for state registration in 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, the head of the institution is not easy in this case to avoid various speculation and censure of the public.
Individuals (founders) have the right to create authorized capital by investing a certain amount. For registration you will need to pay a state fee.
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 the "simplified system" immediately after that. How is it profitable? In the absence of entrepreneurial activity, the tax will be equal to zero, since in case of "simplification" the membership fees received by non-profit organizations do not belong to the tax base. All that is required is a formal submission of a quarterly report to the tax office.
What else is needed?
You will need to register with the Pension Fund, arrange social insurance, open a bank account at the bank, to which charitable donations will be transferred.
Theoretically, the board of trustees of the school can organize an LLC and arrange it as a commercial organization. In this case, its activities will be the provision of educational services or student production. Then you will have to pay all the statutory taxes and keep relevant records. In practice, this path is much longer and troublesome, so it is much less common.