Role of the board of guardians in generation of an additional source of general education financing

The article considers trustee funds as additional sources of general education financing. A list of entitling documents concerning boards of guardians was formed, which include the Civil Code of the Russian Federation, the Tax Code of the Russian Federation, Federal Laws "On Education", "On Non-Profit Organizations" and other. The article presents the goals, functions, tasks and framework for the operation of boards of guardians and describes their main functions, social and economic problems, which they solve. We have analyzed the results of investigating the activities of boards of guardians in schools of Ulan-Ude, the availability of title documentation, plans and reports on school websites, in tabular form. Based on the collected analytical data, we developed the recommendations in the form of an algorithm of step-by-step actions for the implementation of the economic functions of boards of guardians.