Failure to hold the annual general meeting of participants may result in a fine for the company, which can subsequently be shifted to its head. Advanced training is both the right and the duty of a teacher Less than 1 time per month

Visitors to the blog - teachers in their comments often touch on issues related to advanced training, although the Ministry of Education and the All-Russian Trade Union of Education provided exhaustive explanations (see the joint letter of the Ministry of Education and Science of Russia and the All-Russian Trade Union of Education dated March 23, 2015 No. 08-415 / 124 "On realization of the right of pedagogical workers to additional professional education”, letter of the Ministry of Education and Science of Russia dated October 9, 2013 No. 06-735 “On additional professional education”).

Teachers are concerned, for example, with such questions: is professional development prerequisite for work in an educational organization, for certification, whether seminars, conferences, round tables can be counted as advanced training, does the headmaster have the right to oblige a teacher to undergo advanced training at his own expense, etc.

What is professional development?

In Art. 2 of the Federal Law of December 29, 2012 No. 273-FZ “On Education in Russian Federation”(hereinafter - the Law on Education) the following definition is given:“ Advanced training is updating theoretical and practical knowledge, improving the skills of specialists in connection with the ever-increasing requirements for their qualifications ».

Thus, advanced training is the further training of an employee of the same profession in order to improve professional knowledge, skills, and is implemented as part of additional professional education (hereinafter referred to as AVE).

The order of organization and implementation of educational activities for additional professional programs is determined by the order of the Ministry of Education and Science of Russia dated July 1, 2013 No. 499.

Note. According to the definition of the Labor Code of the Russian Federation (Article 195.1) “ Qualification is the level of knowledge, skills, abilities and competence that characterizes readiness to perform a certain type of professional activity ».

What is additional professional education?

As defined by the Education Act (s. 76) additional vocational education is vocational education carried out through the implementation of additional professional programs (training programs and professional retraining programs).

Program advanced training is aimed at improving and (or) obtaining new competencies necessary for professional activities, and (or) raising the professional level within the framework of existing qualifications. It can also be short-term programs, but not less than 16 hours long.

Program professional retraining is aimed at obtaining the competence necessary to perform a new type of professional activity, acquiring a new qualification. These are already programs lasting at least 250 hours.

The term for mastering an additional professional program should ensure the possibility of achieving the planned results and obtaining a new competence (qualification) declared in the program.

Training in additional professional programs can be carried out both simultaneously and continuously, and in stages (discretely), including through the development of individual subjects, courses, disciplines (modules), practice, application of network forms, in the manner prescribed by the educational program and (or) the agreement on education, as well as in whole or in part in the form of an internship.

The improvement or assignment of qualifications based on the results of additional professional education is confirmed by a certificate of advanced training or a diploma of professional retraining (clause 1, part 10, article 60 of the Law on Education).

Thus, attending individual one-time seminars, round tables, conferences does not mean that the teacher has undergone advanced training, therefore certificates of participation in them cannot be counted as documents on advanced training.

The right of a teacher to additional professional education

The right of pedagogical workers to receive additional professional education in the field of pedagogical activity at least once every three years established by the Law on Education (clause 2, part 5, article 47). The frequency of advanced training during this period is determined by the employer.

The creation of conditions and the organization of CPE for teachers by the Law on Education (clause 5, part 3, article 28) are assigned to the competence of an educational organization, i.e. within the scope of the employer. At the same time, the employer is not entitled to oblige employees to carry out advanced training at their own expense, including such conditions cannot be included in the relevant contracts.

Implementation of the right to additional professional education

Right teacher at APE is implemented by concluding an agreement between the teacher and the employer (part 2 of p. 197 of the Labor Code of the Russian Federation), which must contain the obligations of the parties, including the obligation of the teacher to improve their qualifications in the direction of the employer, and the obligations of the employer when sending the teacher for advanced training with a margin from work to ensure compliance with the guarantees and compensations provided for in Article 187 of the Labor Code of the Russian Federation: maintaining the place of work (position) and secondary wages at the main place of work, and when sent for advanced training with a break from work in another area - payment of travel expenses in the manner and amount that are provided for persons sent on business trips.

Thus, if teaching staff, by the decision of their employers, are sent to advanced training courses in state educational organizations of the FPE, then training for them should be free of charge.

Professional Development as a Duty of a Pedagogical Worker

The profession of a teacher requires constant improvement, regular updating of knowledge, the use of modern most effective technologies and teaching methods. All this is possible only with continuous training, advanced training. Therefore, it is no coincidence that among the duties of pedagogical workers, defined by Part 1 of Art. 48 of the Law on Education, includes the obligation " systematically improve their professional level ". This requirement applies to all teaching staff, regardless of whether they work according to the Federal State Educational Standard or not.

What if …

If the right of the teacher to FVE, enshrined in the contract concluded between the teacher and the employer, is not realized due to the employer's refusal to fulfill its obligations, the teacher has the right to apply to the bodies for the consideration of individual labor disputes (commission for labor disputes, court) or in State Inspectorate labor for the restoration of the violated right to DPO;

if the teacher is sent by the employer to receive the FPO, but the employer does not provide him with the guarantees and compensations provided for by law and the contract, then the teacher has the right to refuse to receive the FPO;

if the teacher wished to be certified, then his failure to receive FPE cannot serve as a basis for refusing to establish a qualification category for him or for recognizing him as inappropriate for his position;

if the employer complies with the terms of the concluded agreement for obtaining APE, including the provision of guarantees, the employee is not entitled to refuse to receive APE without good reason, including in cases where AVE is carried out using a form of organization of educational activities based on the modular principle, within school year without interruption from the main work;

if the conditions of the concluded agreement for obtaining FPE are met, and the employee refuses to undergo FPE without good reason, then this will be disciplinary offense, that is, the employee’s failure to fulfill, through his fault, the tasks assigned to him in accordance with the employment contract job duties for which the employer has the right to apply the appropriate disciplinary sanction provided for in Article 192 of the Labor Code of the Russian Federation: reprimand, reprimand, dismissal on appropriate grounds.

Regulations

Order of the Ministry of Education and Science of Russia dated October 6, 2009 No. 373 “On the approval and implementation of the federal state educational standard for elementary general education" with changes

Order of the Ministry of Education and Science of the Russian Federation dated May 17, 2012 No. 413 "On approval and implementation of the federal state educational standard of secondary (complete) general education" with amendments

Order of the Ministry of Health and Social Development of Russia dated August 26, 2010 No. 761n “On approval of the Unified qualification handbook positions of managers, specialists and employees, section " Qualification characteristics positions of educators"

Order of the Ministry of Education and Science of Russia dated December 17, 2010 No. 1897 “On approval and implementation of the federal state educational standard for basic general education”, as amended

Local acts of the educational organization (collective agreement, agreement, regulation, etc.)

The procedure for attestation of teaching staff of organizations engaged in educational activities, approved by order of the Ministry of Education and Science of Russia dated April 7, 2014 N 276 with clarifications from the Ministry of Education and Science and the All-Russian Trade Union of Education

Source:

Labor Code of the Russian Federation

Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation"

Order of the Ministry of Education and Science of Russia dated July 1, 2013 No. 499 "On approval of the Procedure for organizing and implementing educational activities for additional professional programs"

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« Education Resources»

Advanced training is both the right and the duty of a teacher: 92 comments

All this is nonsense, and means nothing to the sphere preschool education. As they sent educators at their own expense (travel) to another city, followed by working off for missed work hours, they send them, and they say that this has never been paid to anyone. Everyone I was able to interview confirmed this. Now I have to do it at my own expense, because one person cannot fight the system.

• Good afternoon, Evgenia! You have the right to apply to the State Labor Inspectorate and the prosecutor's office for violation by your head of the Labor Code of the Russian Federation.

And for the manager. departments of further vocational education, what are the standards for certification after parental leave for children up to 3 years old?

And in arts education, how often should teachers take the CPC? Is there a norm for Dshi and dxsh? Write a document to which you can refer?

And another question, but if the teacher is retired, then he needs to go through the PDA, as according to the law? With us, with 30 years of experience, they are forced to pass, it seems to me that this is a violation of the law. I will be glad for your detailed answer.

Hello. This year I took retraining courses (I graduated from a branch of KUBGU, qualified as a teacher of mathematics and computer science, I brought a diploma, now they are going to send me to advanced training courses in the fall) they gave me hours in grades 6 and 7 in the amount of 20 hours. They give me more. They say I have to go to refresher courses. How legal is this requirement? thanks in advance.

Good evening! I passed the certification for compliance last year, and the manager is already in next year asks to pass certification for 1 category. It is right?

I am worried about this question. I have been working in UP to 2 years as a teacher in fine arts. Now I need to improve my qualifications in the third year of work. so as not to improve your qualifications before graduation? Or is an increase necessary no matter what?!

Hello! She underwent advanced training and retraining a year ago at her own expense. I want to use the right to training at the expense of the employer. The last courses from the college were 3 years ago. At work, I was refused courses, referring to the fact that there is “fresh study” (“we are not interested enough at whose expense it is.”) What should I do? Thank you.

And another question. I work as a teacher of surgery in a medical college. I want to study surgery, but I also received a refusal - “you have the right to study only in pedagogy.” I have a pedagogical retraining and it is of little interest to me. How to proceed? Thank you.

Work in kindergarten. Are the necessary refresher courses determined by the number of hours? (72,42,36,18 hours). Can I attend ICT courses for example for 18 hours - will they be counted?

Hello. Tell me, if you need to take refresher courses every three years, will the 72-hour courses count? If yes, which document can be referred to?

In 2019, I will confirm the category, courses are needed ... I signed up for Moscow State Educational Institution, I already go on Wednesdays, but so far on vacation ... Question ?! This is not included in work time? I am an educator work week 36 hours. The manager says you need it, and you must work the working hours.

• Good afternoon, Sesitashvili Marina Aleksandrovna! In accordance with Article 196 of the Labor Code of the Russian Federation, the need for additional professional education for one's own needs is determined by the employer. The forms of additional professional education of employees are also determined by the employer, taking into account the opinion of the representative body of employees in the manner established by Article 372 of the Labor Code of the Russian Federation for the adoption of local regulations.
  
  In response to question 47, the Clarifications of the Ministry of Education and Science and the All-Russian Proyasoyuz Education say that the establishment of qualification categories for pedagogical workers is carried out on the grounds provided for in clauses 36 and 37 of the Certification Procedure, which do not include the obligation for a teacher to receive additional professional education (under advanced training programs) .

Good afternoon! my daughter attended GEF courses for a year at the expense of the school, received a document. The accounting department at the new place of work withdrew the surcharge, because. it's not a diploma. Is it legal?

Hello. And if I am a young specialist, without my consent I was enrolled in advanced training courses (especially for young specialists), am I obliged to go to them? What happens if I don't take these courses?

Good evening! I am an educator and a student of a pedagogical institute, please tell me, is there a deferment from advanced training courses?

Good evening. I'am a teacher in English. This year I was supposed to take advanced training courses, but the director did not let me go, referring to the fact that I took retraining courses this year. (In June she completed retraining courses as a teacher of Russian language and literature). What should I do now, I need advice, it turns out I broke the law, although through no fault of my own?

Good afternoon. I am in my last year at the Pedagogical University, I work as a teacher in a kindergarten. Can I take a refresher course at this time?

Hello, do the provisions of the law on education apply to non-profit organizations DPO systems? Which employees in such an organization have the status of ped workers?

Hello. I teach 3 subjects, 1.5 years ago I took courses with a GEF mark in 2 subjects. Last year I took courses on the subject with the mark of the GEF SOO. The administration said that now it is necessary to take courses again so that they have a GEF SOO mark, otherwise it is impossible to teach subjects. Is their statement true? Thank you.

• Good afternoon, Eugene! In accordance with Article 196 of the Labor Code of the Russian Federation, the need for additional professional education for one's own needs is determined by the employer. The forms of additional professional education of employees are also determined by the employer, taking into account the opinion of the representative body of employees in the manner established by Article 372 of the Labor Code of the Russian Federation for the adoption of local regulations.
  In accordance with Article 197 of the Labor Code of the Russian Federation, the right to training and additional professional education is exercised by concluding an additional agreement between the employee and the employer, which also defines the guarantees and compensations established by Article 187 of the Labor Code of the Russian Federation. This article establishes that when an employer sends an employee to professional education or additional vocational education with a break from work, he retains his place of work (position) and the average salary at the main place of work. Employees sent for vocational training or additional vocational education away from work in another area are paid travel expenses in the manner and in the amount that are provided for persons sent on business trips.

Good afternoon! In 2015 I received a diploma of vocational retraining and a certificate of advanced training as a teacher of history and social science, in 2016 I graduated from the institute with a profile in psychology and pedagogy of primary education. I work as a teacher of social studies. In what year am I obliged to take advanced courses.

Hello! I am a teacher of the highest category. retired but working. Only in 2020 does the category confirmation expire. But I would like to confirm earlier - in 2019. Is it possible? Thank you!

Hello, I am a teacher of mathematics and computer science. She took advanced courses in mathematics. But in computer science, as the head teacher says, I had to pass in the first half of 2018, and I pass in the second half. What will it be for me?

Hello. I conduct mathematics lessons (diploma corresponding to higher education in mathematics is). There are also courses from time to time. But I also teach chemistry. The administration forces to undergo retraining in chemistry (and the district too). Obliges (such as the professional standard of the teacher). Are they right? But I do not want. Rural school. I agree to undergo advanced training, but not retraining. What will it affect? The category does not interest me, the correspondence is enough. Can they be fired without a category? Or can they make it so that without retraining they will not give compliance?

Hello. I understand correctly that the employer has no right to force the teacher to pass distance courses advanced training at your own (employee's) expense and in your free time?

Good afternoon, tell me, please, what document regulates the number of hours of advanced training courses?
Thank you.

Good evening! Please write whether the director can force him to take days without pay for the duration of training, if the employee improves his qualifications or undergoes retraining in the profile necessary for further work, but on his own initiative, without claiming compensation for tuition fees.

Good afternoon! Tell me, is the presence in the school team of a teacher who has not completed advanced training courses in a timely manner, gross violation license requirements? Thank you.

Hello. I took several advanced training courses in 2018 at my own expense, courses on various topics. Now the head teacher forces me to attend courses on the subject, although I have already completed such training at my own expense. Do I have the right to refuse, because I have fulfilled my obligation to improve my qualifications

Good afternoon, I would like to take continuing education courses remotely, and the employer insists on full-time courses in another city, but they are not yet available in my specialty. are they right? Can they force me to take these courses? and won't I break the law if I don't pass after three years of the CCP? (my previous courses end in March)

Hello! Coming soon refresher courses. I work in a kindergarten. At work, they say that they must be on the job. That is, study first, work second shift. Since my children go to another kindergarten and they are small, I cannot be at work all day. Can I take an advanced training course off-duty?

Defecation or bowel movement is a common, everyday matter, but it requires certain knowledge and skills. Unfortunately, in our culture it is not customary to discuss these issues and teach children from an early age to monitor the hygiene of the anus, the correct posture on the toilet, and as a result, serious diseases. Do not want to feel for yourself what hemorrhoids and anal fissure are? Then I advise you to listen to such recommendations of proctologists.

1. You can not read on the toilet.

Defecation is a reflex act. It is very important to empty your bowels and get up immediately (in no case should you finish reading the chapter of the novel "War and Peace" or finish solving a Japanese crossword puzzle). Firstly, when reading, you are distracted and the emptying reflex is dulled. And in the future you may have problems with this reflex act. Secondly, since we defecate not in a physiological position (squatting - the “eagle” position, more information is in the video), but as if on a chair, the rectum is at an angle. And sitting in such a position can stimulate the prolapse of the mucosa. Of course, this won't happen at once or twice. But if your toilet is more like a library, it's better to think about it and change your habits. For the same reason, you should not allow your baby to sit on the potty for hours. You've done your job - walk boldly.

2. You can not overeat.

Feel full - stop. Overeating can lead to disruption of the intestines, cause constipation. Do not turn the absorption of food into a meal. Take food easy. Remember that you eat to live, not the other way around. And don't forget that the simpler the food, the better. Eliminate complex dishes from your diet using a variety of foods. Boiled lean meat, steamed fish, vegetables, fruits, boiled eggs, cheese, cottage cheese - and you will be healthy!

3. You can not restrain the urge and endure.

There was a desire to go to the toilet - we go and empty ourselves. Yes, it is not always possible, not always appropriate. But put aside your embarrassment, everyone does it - your boss, your idols, and even Angelina Jolie. Otherwise, expect problems with the intestines.

4. After each act of defecation, you need to wash yourself.

Yes Yes. No matter how expensive and soft your paper is, it cannot remove all the remnants of feces. Well, no way. What happens next? Feces decompose, irritate the skin, cause anal itching. And as a result - wounds into which infection can get. And add to that the bad smell! Yes, bidets are not available everywhere, so this rule is quite difficult to follow. However, train yourself to go to the toilet in a big way in the morning at the same time. After a bowel movement, wash with cool water and liquid soap.

5. You need to go to the toilet in a big way at least once a day.

However, there are people whose intestines work a little worse, so they can do this every 2-3 days. If bowel movements occur even less often, contact a specialist. You may already have some disorders that require treatment. Try to have a bowel movement at the same time - this way you help the intestines to work stably and without interruption.

Remember that after 30 years you need to check with a proctologist at least once every two years. Even if there's nothing to worry about. If you feel discomfort in the anus (pain, burning, itching, backache), then you need to make an appointment with a doctor today. Remember that preventive examinations and early diagnosis of various diseases help to get rid of them faster, cheaper and in less radical ways.

1. The audit commission (auditor) of a homeowners' association is elected by the general meeting of the association's members for no more than two years. Members of the board of the association may not be members of the audit commission of a homeowners association.

2. The audit commission of the association of homeowners elects the chairman of the audit commission from among its members.

3. The audit commission (auditor) of the association of homeowners:

1) audit the financial activities of the association at least once a year;

1.1) submit to the general meeting of members of the partnership a conclusion based on the results of the audit of the annual accounting (financial) statements of the partnership;

2) submit to the general meeting of members of the partnership a conclusion on the estimate of income and expenses for the corresponding year of the partnership and a report on financial activities and the amount of mandatory payments and contributions;

3) reports to the general meeting of members of the partnership on its activities.

Commentary on Art. 150 ZhK RF

1. The audit commission (auditor) is the body of control of the association of homeowners, exercising the functions of internal financial and economic control over the activities of the association, the board of the association and its members, as well as the chairman of the board of the association.

The commented article defines the duties of the audit commission (auditor) of the homeowners association, some issues of the procedure for electing the audit commission (auditor), as well as the election of the chairman of the audit commission.

2. Paragraph 3 of part 2 of Art. 145 of the Housing Code of the Russian Federation and part 1 of the commented article, the election of the audit commission (auditor) of the partnership is within the competence general meeting members of the partnership. At the same time, attention should be paid to the fact that the Code does not establish a requirement for the election of the audit commission (auditor) of the partnership only from the members of the partnership, in contrast to the requirement established by it for the election of the board of the partnership. Therefore, any natural persons, both being and not being members of the partnership, can be elected to the composition of the audit commission or as an auditor. The only requirement that is established by the commented article for a candidate for the position of a member of the audit commission (auditor) of the partnership is that he should not be a member of the board of the partnership.

In accordance with Part 4 of Art. 146 of the Housing Code of the Russian Federation, which provides for the decision on this issue by the general meeting of members of the partnership by a simple majority of votes, the candidate elected to the audit commission (auditor) will be considered the candidate for whom the members of the partnership voted, having in aggregate a majority of votes from the total number of votes of the members present at the general meeting partnerships or their representatives (see commentary to Article 146 of the LC).

3. The Housing Code of the Russian Federation leaves it entirely at the discretion of the general meeting of members of the partnership to decide on the choice of the form of organization of control: on the formation of the audit commission of the partnership as a collegial control body or on its preference for the sole auditor of the partnership, without linking such a choice with the quantitative parameters of the partnership itself. At the same time, the Code also does not provide for requirements for the quantitative composition of the audit commission of the partnership. Accordingly, the question of the specific quantitative composition of such a commission is entitled to decide the general meeting of members of the partnership. At the same time, it is quite obvious that this commission should consist of at least three people, since part 2 of the commented article establishes the requirement for the audit commission of the partnership to elect the chairman of the commission from among its members. However, taking into account the volume of financial issues controlled by the audit commission of the partnership, the general meeting of members of the partnership has the right to establish a different number of the control body of the partnership, for example, five, seven or more people.

4. The audit commission (auditor) is elected for a term determined by the general meeting of the members of the partnership, but not more than for two years. At the same time, the term of office of the audit commission (auditor) is calculated from the moment of its (his) election and until the next election (re-election) of the audit commission (auditor). The Housing Code of the Russian Federation does not define cases and does not provide grounds for early termination of the powers of the audit commission (auditor). It seems that such termination of powers should be carried out in the same manner as the election of the commission, i.e. by decision of the general meeting of members of the partnership, and the grounds on which early termination of the powers of the audit commission (auditor) is possible, it is advisable to determine in the charter of the partnership, and not at the discretion of the general meeting of members of the partnership in each case.

5. Part 3 of the commented article defines the main duties of the audit commission (auditor) of the partnership, which are predetermined by its (its) main function - exercising control over the financial and economic activities of the partnership.

In particular, the main duty of the audit commission (auditor) is to audit the financial and economic activities of the partnership. Paragraph 1 of part 3 of the commented article obliges the audit commission (auditor) to audit the financial and economic activities of the partnership at least once a year. All other audits are carried out by the audit commission (auditor) at the initiative of the members of the audit commission (the auditor himself) or by decision of the general meeting of members of the partnership or the board of the partnership.

The audit of the financial activities of the partnership is a system of mandatory control actions for documentary and factual verification of the legality and validity of the economic and financial transactions performed by the partnership in the audited period, the correctness of their reflection in accounting and reporting, as well as the legality of the actions of the board of the partnership, the chairman of the board of the partnership and the employees of the partnership who are responsible for their implementation.

The audit commission (auditor) of the partnership, when carrying out an audit of the financial activities of the partnership, may exercise control over such activities, for example, by checking:

- compliance of the activities carried out by the partnership with its charter;

- the validity of the calculations of estimated appointments;

- execution by the board of the partnership of cost estimates;

- use of the funds of the partnership for the intended purpose;

- ensuring safety Money and material assets of the partnership;

— observance of financial discipline, the correctness of accounting and reporting;

- the validity of operations with cash, settlement and credit operations;

- completeness and timeliness of payment of taxes by the partnership;

- Payroll and other payroll individuals;

— the validity of the incurred costs associated with current activities and capital expenditures;

— formation financial results activities of the partnership and their distribution.

Accordingly, an audit of the financial activities of the partnership can be carried out by:

— checks of planning, reporting, accounting and other documents in form and content in order to establish the validity and correctness of the operations performed;

— checking the actual compliance of the transactions performed with the data of primary documents, including the facts of receipt and issuance of the funds and material assets indicated in them, actually performed work (rendered services), etc.;

— organization of procedures for actual control over the availability and movement of material assets and funds, the correct formation of costs, the reliability of the volume of work performed and services rendered, ensuring the safety of funds and material assets by organizing inventories, surveys, control measurements of the volume of work performed, etc. .;

- checking the reliability of the reflection of transactions performed in accounting and reporting, including compliance with the established accounting procedure, comparing entries in accounting registers with data from primary documents, comparing reporting indicators with accounting data; arithmetic verification of primary documents;

- usage checks additional income from the economic activities of the partnership, funds from special funds.

Based on the objectives of the audit, the members of the audit commission (auditor) independently determine the need for and the possibility of applying certain audit actions, methods and methods for obtaining information, analytical procedures, the amount of data sampling from the audited set of materials, providing a reliable opportunity to collect the required information and evidence.

At the same time, the duty of the audit commission (auditor) is to present to the general meeting of members of the partnership not only its opinion on the results of the audit of the annual accounting (financial) statements of the partnership, but also a report on its activities. The report may contain the results of audits and recommendations for the elimination of identified violations. At the same time, the results of the audits must be documented in an act that is signed by the chairman of the audit commission (auditor) of the partnership, and, if necessary, by the members of the audit commission of the partnership and presented to the board of the partnership, the general meeting of members of the partnership.

6. In accordance with paragraph 2 of part 3 of the commented article, the audit commission (auditor) of the partnership is also required to submit to the general meeting of members of the partnership a conclusion on the estimate of income and expenses for the next year, reports on the financial activities of the partnership and on the amounts of mandatory payments and contributions .

At the same time, the obligation to draw up a report on financial activities and submit it to the general meeting of members of the partnership for approval by Art. 148 of the Housing Code of the Russian Federation is entrusted to the board of the partnership, which seems quite reasonable, since it is the board as executive agency management of the partnership carries out financial planning and expenditure of funds in accordance with the estimate approved by the general meeting of members of the partnership (annual plan of financial activity). The audit commission (auditor) of the partnership is not a management body of the partnership and, accordingly, does not take actions on behalf of the partnership that change its financial obligations to one degree or another. Therefore, the audit commission (auditor) cannot account for the financial activities of the partnership, but can only check such activities and, having prepared an appropriate conclusion, submit it for consideration to the general meeting of members of the partnership. This also applies to the issue related to the preparation by the audit commission (auditor) of a report on the amount of mandatory payments and contributions.

Thus, it seems that within the framework of paragraph 1.1 and paragraph 2 of part 3 of the commented article, the audit commission (auditor) is entrusted with the obligation to prepare and present to the general meeting of members of the partnership not only conclusions based on the results of an audit of the annual accounting (financial) statements or on estimate of income and expenses for the next year, but also an opinion on the report prepared by the board of the partnership on the financial activities of the partnership, as well as an opinion on economic feasibility established dimensions compulsory payments and contributions.
———————————
It must be borne in mind that in accordance with Part 3 of Art. 4 of the Federal Law “On Accounting”, organizations that have switched to a simplified taxation system are exempted from the obligation to maintain accounting records.

It is this approach to determining the responsibilities of the audit commission (auditor) that was used in the previously effective Federal Law of June 15, 1996 N 72-FZ “On homeowners associations”. In particular, in accordance with paragraph 3 of Art. 39 of this Law, the audit commissions (auditors) of the partnerships were supposed to submit to the general meeting their opinions on the budget, annual report and the amount of mandatory payments and contributions.

7. The obligations of the audit commission (auditor) of the partnership established by the commented article do not cover all aspects of the activities of such a control body of the partnership. Therefore, it seems that the general meeting of members of the partnership should approve the internal regulations for the work of the audit commission (auditor). In this regulation, it is desirable to define in more detail the procedure for nominating candidates to the audit commission (for the position of auditor) and the election of members of the audit commission (auditor); establish organizational forms of work of the audit commission (auditor) and other conditions internal activities, relationship with the board of the partnership in the process of audits and inspections; specify the conditions and procedure for early re-election of members of the audit commission (auditor); regulate the procedure for convening a general meeting of members of the partnership at the request of the audit commission in the event, for example, of significant financial violations in the activities of the board of the partnership (chairman of the board of the partnership).

Source: Newspaper "Economics and Life"

Question from www.eg.online.ru

Our company is part of a holding structure - we have parent companies and we ourselves are the founder of several subsidiaries. Several "daughters" are full-fledged companies - they lead economic activity and comply with all corporate procedures established by law. And a few more are shell companies, we created them for separate projects that have not yet been launched. They have existed for several years and do not conduct any activity. Accordingly, we do not carry out corporate procedures either - we simply do not need them. But we have a question: is an LLC obliged to hold an annual general meeting of participants, regardless of the desire of its participants? What are the consequences if the LLC does not conduct it? Are they held accountable for this at all, and who can hold them accountable? I would not like to get under a fine for an exclusively formal violation.

The obligation of the LLC to hold a regular general meeting of participants at least once a year, General requirements the procedure for convening such a meeting and the timing of its holding are established by the provisions of Federal Law No. 14-FZ of February 8, 1998 “On Limited Liability Companies” (hereinafter referred to as the LLC Law).

In accordance with Art. 34 of the Law on LLC, the next general meeting of participants is convened by the executive body of the company. The term for holding the next general meeting of the company's participants, at which the annual results of the LLC's activities are approved, must be established by the company's charter. At the same time, by virtue of law, holding such a meeting is possible no earlier than two months and no later than four months after the end of the financial year. It turns out that the obligation to hold meetings every year is established by law and does not depend on the desire of the participants in the company. But what responsibility awaits the company for not holding the next meeting?

Administrative responsibility

The provision of Part 11 of Art. 15.23.1 of the Code of Administrative Offenses of the Russian Federation establishes liability for illegal refusal to convene or evasion of convening a general meeting of participants in a limited (additional) liability company, as well as violation of the requirements of federal laws for the procedure for convening, preparing and holding general meetings of participants in an LLC. The commission of these acts may entail for the company and (or) its executive body (as an official) the imposition of an administrative fine in the amount of 500,000 to 700,000 rubles. and from 20,000 to 30,000 rubles. respectively.

As you can see, the fines are very significant, but how likely is it that the company and its management will be held accountable? Scroll officials authorized to draw up protocols on administrative offenses, is defined in Art. 28.3 of the Code of Administrative Offenses of the Russian Federation. According to paragraph 81, part 2 of Art. 28.3 of the Code of Administrative Offenses of the Russian Federation draw up protocols on administrative offenses under Part 11 of Art. 15.23.1 of the Code of Administrative Offenses of the Russian Federation, officials of the Bank of Russia are entitled. At the same time, to establish the presence or absence of signs of an administrative offense under Part 11 of Art. 15.23.1 of the Code of Administrative Offenses of the Russian Federation and bringing the company and officials to administrative responsibility is possible only in court.

It is important to note here that the cases when the bodies authorized to bring to administrative responsibility can conduct an administrative investigation are established in Art. 28.7 of the Code of Administrative Offenses of the Russian Federation.

Note

In the presence of the circumstances provided for by Art. 2.9 of the Code of Administrative Offenses of the Russian Federation and clause 21 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 24, 2005 No. 5 “On some issues that arise with the courts when applying the Code of Administrative Offenses of the Russian Federation”, an offense committed by the company under Part 11 of Art. 15.23.1. The Code of Administrative Offenses of the Russian Federation can be considered insignificant.

In this case, the proceedings in the case of an administrative offense are terminated on the basis of Art. 24.5. Code of Administrative Offenses of the Russian Federation, and in relation to the person brought to administrative responsibility, the court issues an oral remark (decree of the Moscow City Court dated 11.08.2014 No. 4a-2024/14).

And among the cases listed in this article, there is no violation of the requirements of the LLC Law.

In practice, this means that the Bank of Russia will be able to establish whether the company avoided holding the annual general meeting only if an interested person, for example, a member of an LLC, applies to it with a corresponding complaint, since he himself is not entitled to conduct an investigation.

Civil liability of the executive body

If the company had to suffer losses due to the failure to hold the next general meeting of participants, the directors of the LLC can be held liable for this. According to paragraph 3 of Art. 53 of the Civil Code of the Russian Federation, a person who, by virtue of a law, other legal act or constituent document of a legal entity, is authorized to act on its behalf, must act in the interests of the legal entity it represents in good faith and reasonably. The same duty is borne by members of the collegiate bodies of a legal entity (supervisory or other board, board, etc.). According to the explanations contained in paragraph 1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 62 “On Certain Issues of Compensation for Losses by Persons Members of the Bodies of a Legal Entity”, in the event of a violation of the obligation to act reasonably and in good faith in the interests of the company, the director at the request of the legal entity and (or) its founders (participants), who are granted the right to present the relevant claim by law, must compensate for the losses caused by legal entity such a violation.

In particular, such a loss is recognized as a fine imposed on the company through the fault of the director (for more details on the responsibility of the director, see the article “Collection of losses of the company from its leaders: when directors can be held liable”, “EZH”, 2016, No. 12). If the director refuses to voluntarily compensate for the damage caused to the company that has arisen between the parties (LLC and its director), the dispute may be referred to the court. The plaintiff in this category of cases will be the company represented by its authorized representative.

So, in one case (Decree of the Federal Antimonopoly Service of the Urals District of December 19, 2012 No. F09-12 134/12 in case No. A50-6294/2012), the justice of the peace imposed a fine of 500,000 rubles on the company. for having him CEO in violation of Art. 34 of the Law on LLC did not convene and did not hold the annual general meeting of the company's participants. Then one of the members of the company, believing that the company suffered losses in the amount of an administrative fine due to the fault of the director, filed a lawsuit against the director for compensation for these losses. referring to paragraph 1 of Art. 44 of the LLC Law, which establishes that the members of the board of directors and the sole executive body of an LLC, in exercising their rights and fulfilling their duties, must act in the interests of the company in good faith and reasonably, the court satisfied the requirements of the participant and decided to recover the amount of the fine from the director.

Thus, the head of the company, even if it is not actually working, can still be recommended to hold an annual meeting of participants. Despite the fact that the likelihood of holding the company liable in this case is small, the situation may change, and the fines are so serious that not every manager can afford to pay them out of his own pocket.

According to guidelines, approved by order of the Ministry of Labor of Russia dated September 30, 2013 No. 504, when developing (defining) a system of labor rationing in a state (municipal) institution, a set of decisions is formed that are reflected (fixed) in the LNA of the institution or the collective agreement.

The main objectives of the labor rationing system in the institution are:

• creation of conditions necessary for the introduction of rational organizational, technological and labor processes, improving the organization of work;
• ensuring a normal level of tension (intensity) of labor in the performance of work (provision of state (municipal) services);
• improving the efficiency of servicing consumers of state (municipal) services.

The employer is responsible for the state of labor rationing in the institution.

The organization of work related to the regulation of labor, including the implementation of organizational and technical measures, the introduction of rational organizational, technological and labor processes, the improvement of the organization of labor, can be carried out both directly by the head of the institution, and in the prescribed manner can be entrusted by the head to one of his deputies.

The development of a labor rationing system in an institution should be carried out by specialists with necessary knowledge and skills in the field of organization and regulation of labor. Taking into account the number of employees and the specifics of the activities of the institution for the performance of work related to labor rationing, it is recommended to create a specialized structural unit (service) for labor rationing in the institution. In its absence, the performance of work related to the regulation of labor may be assigned to structural subdivision(employee), who is in charge of staffing the activities of the institution, organization of labor and wages.

On the basis of standard labor standards for use in an institution, the following can be determined: time standards, service standards and staffing standards.

When concluding an employment contract with an employee, it is recommended to familiarize him with labor standards. If the employee establishes norms of time for the performance of work (provision of services) or norms of service, it is recommended to indicate in the employment contract with the employee that their performance is carried out within the limits of the working time established for him.

Employees are notified of the introduction of new labor standards no later than two months before their entry into force. In a similar period of time, employees are notified of the correction of erroneous labor standards (labor standards, when establishing which the organizational and technical conditions for the implementation of technological (labor) processes were incorrectly taken into account or inaccuracies were made in the application of regulatory materials or in calculations).

It is recommended to provide for a period of review to determine the feasibility of revising the applicable labor standards at least once every five years. Based on the results of the analysis, a decision can be made to maintain the established labor standards or to develop new labor standards. Labor standards may be revised as new equipment, technology is improved or introduced, and organizational or other measures are taken to ensure the growth of labor productivity, as well as in the case of the use of physically and morally obsolete equipment.

Expert group electronic system personnel officer