Ideas.  Interesting.  Public catering.  Production.  Management.  Agriculture

Which government agencies can inspect snt. The duties of the chairman of the snt, or is it difficult to be the main one among gardeners. The power supply is interrupted when

Telephone consultation
8 800 505-91-11

The call is free

Checking SNT

What list of documents should the chairman of TSN SNT provide audit commission for check.

All documents required by the Audit Commission.

To whom will we turn to check our SNT, since our chairman of the society constantly steals money.

You can file a complaint with the Attorney General.

We wrote complaints to the prosecutor's office about the arbitrariness of the chairman of the SNT with a request to conduct an audit. Received a refusal, because. according to the responding prosecutor, SNT and other dacha cooperatives are not state. institutions and in connection with this, the prosecutor's office is not authorized to deal with them, apply to the court. How legitimate is such a response from the prosecutor's office?

Good afternoon! Since you reported a crime, the prosecutor had to carry out in the manner prescribed by Art. 37 of the Code of Criminal Procedure of the Russian Federation, check and, if it is confirmed that the chairman of the SNT has committed a crime, transfer the material to the competent authorities for further initiation of a criminal case. In your case, the prosecutor evaded these duties.

Can a member of the SNT, not being a member of the audit commission, take part in the audit of the SNT by the audit commission?

Depends on the charter of the SNT, but by default it does not. That's what the commission is for. The results of its work should be presented at the reporting meeting. Although get written refusal Chairman of the commission to participate in its work is just in case.

I am a member of the audit committee of the SNT. Tried to check financial activities accountant and former chairman, a new one was elected at the same meeting as the audit commission. Documents are not provided to us by the accountant, only the cash book, in which there is no evidence of expenses. What to do in this case? It is not clear where the targeted contributions go, the membership fees are also in question. Thank you in advance for your response.

Write a complaint to the prosecutor's office, they will provide all the documents upon request.

I am a member of the audit committee to verify the creation of gas supply systems snt. Is it possible to conduct an audit to check documents and spending Money on the creation of a gas supply system for SNT to one member of the commission (individually) and drawing up an act signed by one member of the commission.

If, in accordance with the charter, a collegial audit body has been created in your SNT, i.e. several people are included in the audit commission, and not one auditor, then all members of the commission must conduct audits collegially.

Where to apply for verification of the activities of the chairman of the snt. And is it possible to attract him, if he called the people who organized the meeting about problems in the snt and the chairman, drinking buddies and drunks. What to do then.

Irina, if there are facts of insult, write a statement to the police Art. 5.61 of the Code of Administrative Offenses of the Russian Federation Insult.

Is it possible to conduct an independent audit in SNT?
Who should initiate this review?

Any member is entitled.

Hello, Larisa Mikhailovna! You have the right to hold a general meeting of SNT members, raise money for the work of auditors and conclude an agreement with an audit company. You should have your own audit commission in the SNT, which has the right to check the state of financial discipline in the SNT and, in case of violations, file an application with the prosecutor's office. Either immediately submit an application to the prosecutor's office, and she will initiate the check and figure everything out. Wish you all the best)

These issues should be resolved at a general meeting of the SNT members. The bylaws of the SNT should spell out the procedure. For verification by the prosecutor's office, there must be weighty arguments and grounds.

How to initiate a tax audit in SNT for document flow and income and expenditure of money.

Good afternoon, Dmitry! A financial audit can be carried out by the audit commission of the SNT. You can also file an official appeal with the Federal Tax Service with a request to conduct a tax audit, indicating the facts.

I, as the auditor of the SNT, filed a lawsuit against the SNT for failure to provide me with documents to check. In his objection, the chairman of the SNT announced that I had misappropriated 14,280 rubles. Can I apply to the court with a claim for the protection of honor and dignity?

Of course, you can apply to the court for the protection of honor, dignity and business reputation.

We want to conduct a prosecutorial and audit check against the chairman of the SNT. Where to apply?

In the beginning, try to manage on your own. You must have an accountant and a board. Create a commission with your own decision and check everything you want ... And only then it will become clear where and why to apply. If you find acts with corpus delicti under the Criminal Code of the Russian Federation, then contact the police and prepare them a copy of everything that you have investigated. If the deeds do not reveal the composition and the damage is still there, then present it to the chairman ... He will refuse, to the court. In any case, in such a situation, it is better to immediately think about replacing the chairman with a more accommodating fellow ... And good luck to you.

The Chairman of the SNT conducted an audit. The result and the test report refuses to issue. On the basis of what it is possible to request these documents from the chairman of the SNT!

Good afternoon! If you are a member of the SNT, then the audit report must be made public at the general meeting of the members of the SNT. At the same time, upon a written application, you have the right to get acquainted with all the documents of the SNT (based on the Charter and the regulations on the SNT). Write a complaint against the chairman to the prosecutor's office.

How to organize a financial audit of the activities of SNT? They collect money annually and there is no contract or paperwork for the provision of services! There are threats in case of non-payment to put on the interest counter and they say that the general meeting decided so.

Dear Svetlana, you have the right to request from SNT documents on its activities - decisions of the meeting, cost estimates and others ...

What law can be used when checking the eligibility of accruing SNT Membership fees (not only from the area, but also taking into account other parameters and circumstances)

Good afternoon! law not provided the procedure for paying membership fees and their amount; consideration and resolution of this issue is referred to the competence of the general meeting of the SNT in accordance with Article 21 of the Federal Law "On horticultural, horticultural and country non-profit associations of citizens"; The same is spelled out in the law, which comes into force on 01/01/2019. According to paragraph 9 of Art. 6 of the Federal Law of July 29, 2017 N 217-FZ (as amended on August 3, 2018) "On the conduct by citizens of gardening and horticulture for their own needs and on amendments to certain legislative acts Russian Federation": The charter of the partnership must indicate: 9) the procedure for making contributions, the liability of members of the partnership for violation of obligations to make contributions;

The laws regulating to a certain extent this procedure and sizes are still Federal Law No. 66 and, accordingly, the Civil Code of the Russian Federation. The rest is confirmed by established practice.

What law should be followed when checking the accrual of membership fees in SNT, not only from the area of ​​​​the site, but also taking into account the conditions for using it?

Good day! The amount of membership fees is set on the basis of the minutes of the general meeting of members of the SNT, and everything must also be spelled out in the charter of the partnership!

On April 23, 2018, SNT was checked by Mosenergosbyt. The chairman of the SNT was present during the inspection. During the check, a seal was broken in one of the phases, an Act was drawn up, which was signed by the chairman of the SNT without making comments. On May 16, 2018, in the office of Mosenergosbyt, in the presence of the chairman of the SNT, an act was drawn up on unmetered electricity consumption. In the act, the volume of BUP was calculated from the date of the last check on 07/13/2017 (for 9 months) - 4.5 million rubles. The chairman made a note in the act that he did not agree. On 07/26/2018, a notification was received in SNT about the introduction of restrictions on the electricity consumption mode from 08/07/2018. In SNT there are "individual workers" - who have a direct contract with Mosenergosbyt. Will the power be turned off? Are there any chances to challenge the BUP? Is it possible to bring the calculation of the BUP under 354 PP?

Hello. This act must be challenged in court. Positive arbitrage practice available in similar cases.

They cannot be turned off under the act of unmetered electricity consumption. The act is not legal document collection on which to be made in an indisputable manner. Violation of Articles 11,12,309,310,544 of the Civil Code of the Russian Federation. Only through an arbitration court they cannot turn it off, but must recover it. Also look in the contract, it should indicate what they are disconnecting for. Mosenergosbyt has its own position. They can turn off to knock out money without a trial. Write a complaint to the FAS, the prosecutor's office. Direct contracts cannot be turned off, but it is not clear how they are in SNT. Who owns the networks?

The audit commission of the snt conducted an audit of the activities of the chairman, but we have reason not to trust the conclusions of the commission, because even legal form defined as an LLC, not a snt ... is this a competent chairman of the audit commission? Would you like to conduct an independent check, who can do it? Answer can be sent to [email protected]

Hello. In this case, you need to contact any audit company that will conduct an independent audit.

It is necessary to hold a correct general meeting of the SNT with the appropriate agenda, to decide on an independent audit of the accounting department of the SNT. To do this, it is better to contact a lawyer to accompany your question.

Can the audit commission, in order to check the activities of the board, require the members of the SNT to verify, hand over gardening books?

good day, Elena! This is the personal property of SNT members, so the requirement to hand over books is not legitimate. You can ask for copies of completed documents, but there is no such right to collect and seize, including for verification. Good luck and all the best in your business. Sincerely, Law Firm"PRAVO", a member of the Guild of Human Rights Defenders of Moscow!

I am a member of the audit commission of the SNT, during the audit, a shortage was revealed at the chairman of the garden. Where to apply?

Hello Irina Germanovna! Do you have an SNT board? And besides this, the Charter of the SNT. Here the Board also should make the decision on this question according to the Charter of SNT.

Supervisory authority for snt, who can conduct an independent financial audit?

Except for the audit commission, no one; Federal Law No. 66-FZ of April 15, 1998 (as amended on July 3, 2016) "On horticultural, horticultural and dacha non-profit associations of citizens" Article 25. Control over the financial and economic activities of a horticultural, horticultural or dacha non-profit association 1. Control over the financial - the economic activities of a horticultural, horticultural or dacha non-profit association, including the activities of its chairman, members of the board and board, are carried out by an audit commission (auditor) elected from among the members of such an association by a general meeting of its members consisting of one or at least three people for a period of two years. The chairman and members of the board, as well as their spouses, parents, children, grandchildren, brothers and sisters (their spouses) cannot be elected to the audit commission (auditor). The procedure for the work of the audit commission (auditor) and its powers are governed by the regulation on the audit commission (auditor) approved by the general meeting of members of such an association (meeting of authorized persons). The audit commission (auditor) is accountable to the general meeting of members of such an association. Re-elections of the audit commission (auditor) may be held ahead of time at the request of at least one quarter of the total number of members of such an association. 2. Members of the audit commission (auditor) of a horticultural, horticultural or dacha non-profit association shall be liable for improper performance of the duties stipulated by this federal law and the charter of such an association. 3. The audit commission (auditor) of a horticultural, horticultural or dacha non-profit association is obliged to: legal acts regulating the activities of such an association, the state of its property; 2) carry out audits of financial and economic activity such an association at least once a year, as well as at the initiative of members of the audit commission (auditor), by decision of the general meeting of members of such an association (meeting of authorized persons) or at the request of one-fifth of the total number of members of such an association or one-third of the total number of members of its board; 3) report on the results of the audit to the general meeting of members of such an association (meeting of authorized persons) with the submission of recommendations on the elimination of identified violations; 4) report to the general meeting of members of such an association (meeting of authorized persons) on all detected violations in the activities of the governing bodies of such an association; 5) exercise control over the timely consideration by the board of such an association and the chairman of this board of applications from members of such an association. 4. Based on the results of the audit, when creating a threat to the interests of a horticultural, horticultural or dacha non-profit association and its members, or if abuses are revealed by members of the board of such an association and the chairman of the board, the audit commission (auditor), within its powers, has the right to convene an extraordinary general meeting of members of such an association. "Open the full text of the document"

Tell me what needs to be done in order to conduct a financial audit (audit) in SNT?

It is necessary that an appeal be submitted to the audit commission of this snt. look at the charter, there should be a procedure. Or there should be a separate provision in this regard.

Where to go for fin. checks in the SNT-to the tax office or the prosecutor's office?

Good afternoon. The IRS won't check anything. If you see a violation of your financial interests in the actions of the SNT management, contact the prosecutor's office with a reasoned statement.

Nina, according to Art. 25 of the Federal Law "On horticultural, horticultural and dacha non-profit associations of citizens" dated April 15, 1998 No. 66-FZ, control over the financial and economic activities of a horticultural, horticultural or dacha non-profit association, including the activities of its chairman, members of the board and board, is exercised by an audit commission (auditor) elected from among the members of such an association by a general meeting of its members consisting of one or at least three people for a period of two years.

Is it possible to appeal to the prosecutor's office for fin. checks of SNT, since the audit commission does not work, although there were appeals and they are in the know.

The prosecutor's office will not conduct an audit of the financial activities of the SNT, the prosecutor's office does not have such powers. Try contacting the Arkhangelsk regional branch of the Union of Gardeners of Russia http://vtorygina.ru/news/%D0%B2-%D0%B0%D1%80%D1%85%D0%B0%D0%BD%D0%B3%D0 %B5%D0%BB%D1%8C%D1%81%D0%BA%D0%B5-%D0%BF%D0%BE%D1%8F%D0%B2%D0%B8%D0%BB%D0% BE%D1%81%D1%8C-%D0%BE%D1%82%D0%B4%D0%B5%D0%BB%D0%B5%D0%BD%D0%B8%D0%B5/ http:/ /nikolaymishustin.ru/soyuzy-sadovodov-2/ A local, interdistrict or regional association (union) of horticultural, horticultural or dacha non-profit associations may be granted the right to audit the economic and financial activities of such associations by the decision of the founding conference with the presentation of the results of the audit to the boards of horticultural, horticultural or dacha non-profit associations and general meetings of their members. Article 9 of the Federal Law of April 15, 1998 N 66-FZ (as amended on July 3, 2016) "On horticultural, horticultural and dacha non-profit associations of citizens."

Where to go for financial SNT checks? The chairman revealed fundraising without estimates and cash warrants without numbers.

Contact the audit committee of the SNT. Federal Law No. 66-FZ of April 15, 1998 (as amended on July 3, 2016) "On horticultural, horticultural and dacha non-profit associations of citizens": Article 25. Control over the financial and economic activities of a horticultural, horticultural or dacha non-profit association 1. Control over financial and economic activities of a horticultural, horticultural or dacha non-profit association, including the activities of its chairman, members of the board and board, are carried out by an audit commission (auditor) elected from among the members of such an association by a general meeting of its members consisting of one or at least three person for two years. The chairman and members of the board, as well as their spouses, parents, children, grandchildren, brothers and sisters (their spouses) cannot be elected to the audit commission (auditor). The procedure for the work of the audit commission (auditor) and its powers are governed by the regulation on the audit commission (auditor) approved by the general meeting of members of such an association (meeting of authorized persons). The audit commission (auditor) is accountable to the general meeting of members of such an association. Re-elections of the audit commission (auditor) may be held ahead of time at the request of at least one quarter of the total number of members of such an association. 2. Members of the audit commission (auditor) of a horticultural, horticultural or dacha non-profit association shall be liable for improper performance of the duties provided for by this Federal Law and the charter of such an association. 3. The audit commission (auditor) of a horticultural, horticultural or dacha non-profit association is obliged to: legal acts regulating the activities of such an association, the state of its property; 2) carry out audits of the financial and economic activities of such an association at least once a year, as well as on the initiative of members of the audit commission (auditor), by decision of the general meeting of members of such an association (meeting of authorized persons) or at the request of one-fifth of the total number of members of such an association or one third of the total number of members of its board; 3) report on the results of the audit to the general meeting of members of such an association (meeting of authorized persons) with the submission of recommendations on the elimination of identified violations; 4) report to the general meeting of members of such an association (meeting of authorized persons) on all detected violations in the activities of the governing bodies of such an association; 5) exercise control over the timely consideration by the board of such an association and the chairman of this board of applications from members of such an association. 4. Based on the results of the audit, when creating a threat to the interests of a horticultural, horticultural or dacha non-profit association and its members, or if abuses are revealed by members of the board of such an association and the chairman of the board, the audit commission (auditor), within its powers, has the right to convene an extraordinary general meeting of members of such an association.

Chairman of the SNT on extradition request financial documents for verification refused to a member of the audit committee. What are my next steps.

Hello. Federal Law No. 2202-I of January 17, 1992 "On the Prosecutor's Office of the Russian Federation" File a complaint with the prosecutor.

Good afternoon To begin with, I would like to understand what goal you are pursuing in the end and what you plan to achieve in the end. Once a year, the chairman of the SNT holds a meeting at which he reports on the financial. expenses, work done, the board and the chairman are elected. If you really want to audit, contact the IFTS and get a report for the previous year. Moreover, it is not entirely clear how and on what grounds you elected the audit committee. How was the quorum observed, etc. In general, there is not enough information.

According to the initiative group, the financial and economic activities of the SNT are being checked by the tax inspectorate. Are the audit results a tax secret for third parties? Can the initiative group that submitted the facts of the theft of membership fees and non-payment of taxes to the tax authorities, can you find out the results of the audit?

Hello! Third parties do not have the right to request the results of an unscheduled tax audit, as they are not taxpayers.

If the act of checking the audit commission of the SNT is incorrect, inaccurate, with accounting errors, false accusations from the board of the SNT and was announced to the gardeners. The audit was carried out by relatives of SNT members. How to be a board member?

Write a claim with acknowledgment of receipt, valuable letter by mail of Russia with an inventory in the inventory, indicate the attached statements (one again with a stamp will remain with you, and a notification will come with their signatures when they receive the letter, if they do not accept it, the inventory with the stamp will be evidence), you can also send a request ...

The site has figured out the peculiarities of country life. What you can not pay for, how most often the rights of summer residents are violated, and what changes await gardeners from 2019?

The law has changed since 2019. But even now it is full of subtleties, which are very difficult to understand at a glance. Helped to understand them. CEO Debt Defense League Sergey Krylov.

Why you can not pay summer residents?

We don't pay for something we don't have. Membership fees include infrastructure fees, wage security, chairman, accountant. Additional targeted fees may relate to the construction of various facilities. If you do not agree and do not vote for these objects, then you can not pay. But only if you consider this object optional and will appeal against the decision to build it in court. Otherwise, targeted contributions can be charged indefinitely.

What is included in the mandatory infrastructure?

At least they are roads. Electricity, water supply, fences, bridges, turnarounds, some garden houses where meetings are held or the administration of the SNT is located. This is the minimum set that is always present. This also includes land maintenance. common use and common property.

If there is no road, but there is a path, then you can not pay for it. But, before deleting the amount from the payment, you need to come to the chairman and resolve this issue with him at the meeting.

How is the meeting held in the SNT?

This is the area in which summer residents are most often deceived. It is important to remember that at the meeting they cannot say: so and so, we are building a road. This is wrong, there is a concept - the order of convocation.

According to him, a month before the meeting, the chairman or management must provide each member of the SNT with a list of issues that will be discussed.

If this financial questions for the maintenance of property, then there should be estimates with calculations. After studying them, each member of the SNT can offer another contractor if he believes that the cost of the work is too high. You can dispute the cost estimate.

At the meeting itself, registration in the signature list and voting should take place: we emphasize the decision for which we voted, and do not raise our hands.

What to do if the crop in the country dies due to lack of water?

How to return money for country water?

If the water was laid according to the estimates and all documents, but it did not come (all the equipment on the site is in good order), then we demand a recalculation from the chairman. We pay for what we use.

If plants died due to lack of water, an act must be drawn up. This can be done with neighbors: record a video with explanations, say the date of the recording, introduce the assembled witnesses (it is desirable that there are representatives of the SNT board at the site), take photographs. After that, you can make demands for recalculation for water and crop compensation to the board, and if they were refused, then go to court. Evidence on hand is enough for the victory to remain with the affected owner of the site.

How to check the work of the chairman of the SNT?

Himself, without having any specialized knowledge, there is no need to make a fuss. Just waste your nerves. You can consult with the auditors, they will make a list of documents that need to be requested. They will conduct an audit and give a conclusion. If something is discovered, then you can ask for an extraordinary meeting and resolve the problem at it. If the chairman refused, then we turn to the audit commission. She has the right to appoint a meeting herself if there is a threat to the financial condition of the company.

The Revolutionary Commission is created within society. Persons included in it should not hold other positions or be on the board. But often these are people who are on good terms with the chairman. Otherwise, he is unlikely to give the green light to the appointment of a person for this job.

Members of the commission must submit their report in advance so that members of the SNT can check it. If a refusal is received, then all information can be requested through the court. If there are violations in the documents, then the police should be involved.

How long does it take for the SNT Board to submit the documents?

You can ask for financial documents on any issue that was paid from the company's funds. Data must be submitted within a week. They can take money from the summer resident for making copies - this is legal.


Country houses may be at risk.

Dacha law: changes from 2019

It can be assumed that from next year the life of summer residents will become more difficult. Federal Law 217 will come into force, which will replace Federal Law 66.

The document will clearly spell out where houses can be built in horticultural and horticultural associations. Where it is considered irrelevant, you will have to be content with a garden house. In horticultural partnerships, this will be impossible: they provide for the construction of facilities that do not have a foundation. Even if the house is erected, it will not be possible to register ownership of it. The only way is to try to change the designation of the site from ONT to SNT, this is very problematic, since there are different land uses. It will be possible to build garden plots, but not just like that, but given the new rules.

If now a squatter building is registered in the order of a dacha amnesty, then from 2019, before the start of construction, it will be necessary to draw a house project, approve it in all instances, and only then proceed with construction. It is impossible to arbitrarily erect houses and hope that they will receive the status of housing, which means that it will be possible to register in them. The last chance to legalize existing objects is to contact the district administration where the summer cottage is located before the end of the year.

Contributions to SNT will be made non-cash

Another change that will come into effect in January is the settlement procedure. Acceptance of cash is prohibited. All payments will be made to the current account garden partnership. From there, they will be used to pay bills. This will make the work of the SNT leadership more transparent.

According to paragraph 1 of Article 25 of the Federal Law of the Russian Federation “On horticultural, horticultural and country non-profit associations of citizens” Federal Law No. 66-FZ of April 15, 1998, control over the financial and economic activities of a horticultural non-profit association, including the activities of its chairman , members of the board are carried out by the audit commission (auditor), elected in the composition of one or at least three people from among the members of horticulture by the general meeting of members of horticulture for a period of 2 years. The chairman and members of the board, as well as their spouses, parents, children, grandchildren, brothers and sisters (their spouses) cannot be elected to the audit commission. The procedure for the work of the audit commission and its powers are provided for by the regulation on the audit commission approved by the general meeting (meeting of authorized persons). As a rule, the procedure for the work of the audit commission is provided for by the charter of horticulture, approved by the general meeting of members of horticulture.

The audit commission is accountable to the general meeting of members of such a partnership. According to clause 2 of article 25, members of the audit commission of a horticultural partnership are liable for improper performance of the duties stipulated by the Federal Law and the charter of the partnership. According to clause 3 of article 25, the audit commission is obliged to:

1. Check the implementation by the board and the chairman of the board of decisions of general meetings of horticultural members, the legality of civil law transactions made by horticultural management bodies, regulatory legal acts regulating the activities of such an association, the state of its property.

2. Carry out an audit of financial and economic activities at least once a year.

3. Report on the results of the audit to the general meeting (meeting of authorized) members of horticulture with the presentation of recommendations for the elimination of identified violations.

4. Report to the general meeting of members of the association (meeting of authorized persons) on all identified violations and activities of the horticultural management bodies.

5. Monitor the timely consideration by the board and the chairman of this board of statements from members of horticulture.

According to paragraph 4 of Article 25 of the said law, based on the results of the audit, when creating a threat to the interests of the horticultural association and its members, or if abuses of the members of the board and its chairman are revealed, the audit commission, within its powers, has the right to convene an extraordinary meeting of members of such an association.

According to Art. 26 of the Federal Law No. 66-FZ of April 15, 1998, public control over compliance with the law should be created in horticultural associations. In horticultural associations, the number of members of which is less than thirty, the commission for monitoring compliance with the legislation may not be elected, its functions in this case are assigned to one or more members of the board of the association.

In your case, you need to request an audit report, read it, clarify whether the audit report was approved at a general meeting of gardening members (a meeting of authorized representatives). Based on the results of the audit (audit) of the financial and economic activities of horticulture, you will be able to judge the work of the board and its chairman.

You can personally contact the chairman of the audit committee. In case of disagreement with the facts of the audit and the information you have about violations of financial and economic activities in horticulture, gardeners at their own expense can conduct an audit of the financial and economic activities of horticulture. If there are malicious violations of financial and economic activities by the board or its chairman, contact the district prosecutor's office at the location of the gardening.

G. Gepalova, lawyer,
Chairman of the Gardening Center
Vasileostrovsky district
Petersburg

Protecting the rights of members of horticultural non-profit partnerships is one of the most common reasons people turn to the lawyers of our company.

This article is devoted to violations of the rights of members of the SNT, as well as ways to protect the rights of members of the SNT.

A brief description of the rights and obligations of a member of the SNT is contained in the Federal Law No. 66(Appendix No. 5)

In the SNT, situations often arise when the majority of ordinary members of the SNT know absolutely nothing about the activities of the governing bodies of their SNT. This leads to a massive violation of the rights of a member of the SNT. In order not to be deceived, you need to have information about the activities of SNT. So a citizen becomes a member of the SNT. The first thing to do is to demand a copy of the charter of the SNT, certified by the seal and signature of the chairman of the SNT, since the charter is the constituent document of the SNT, then you need to familiarize yourself with the minutes of general meetings for the last three years, since these minutes contain data on the size of the introductory, membership , target, additional and other contributions, data on the composition of the SNT bodies, copies of income and expenditure estimates for the last three years, a report of the audit commission for the last three years and other important information. All of the above information can be obtained by a member of the SNT by submitting an application for information on the activities of the partnership to the board of the partnership (see sample application for information, Appendix No. 1). If this information is not provided, a member of the SNT may appeal this inaction to the district court at the location of the SNT. Sample application to the court (Appendix No. 2)
After receiving the above information and studying it together with such specialists as a lawyer and an accountant, make decisions to stay in the SNT or to conduct gardening, horticulture, dacha farming on an individual basis, offering the board a variant of an agreement on gardening, horticulture, dacha farming on an individual basis. Our company will develop a version of such an agreement for you.

Our clients often ask us the following question: what if the chairman and board misuse our contributions?

  1. Create an initiative group from among the members of the SNT
  2. Submit an application to the territorial division of the Federal tax service with a request to conduct a comprehensive audit of the financial and economic activities of SNT over the past three years
  3. Contact a lawyer and an auditor, providing these specialists with the information you have about financial and economic activities.
  4. Only if there is a conclusion from the above experts that there are violations in the activities of the governing bodies of the SNT, start collecting signatures under the application to convene an extraordinary meeting of members of the SNT among the members. In accordance with Article 21 66 of the Federal Law, you need to collect the signatures of at least 1/5 of the members of the partnership. Sample application for convening a general meeting (Appendix No. 3), sample signature sheet (Appendix No. 4)
  5. Submit an application with signature sheets to the SNT board. Within 10 days, the board must decide to convene an extraordinary meeting, or to refuse to hold it. Refusal to hold a general meeting may be appealed in court.
  6. When holding an extraordinary general meeting, bring to the attention of all members of the SNT, the information that has become known to you about the governing bodies of the SNT.
  7. Remember, only constant supervision and control over the activities of the SNT management bodies will protect you and your site from unnecessary costs.

Application No. 1
Sample request for information

Chairman of the SNT "."
From a member of the SNT "." Full name
The address:

Application for the provision of information on the activities of the governing bodies of the SNT

I am a member of the SNT since (indicate the date of admission to membership in the SNT) I am the owner of the site - (indicate the number of the site)
In accordance with subparagraph 2, part 1, article 19 of the Federal Law “On horticultural, gardening and country non-profit associations of citizens”, I have the right to receive information about the activities of the governing bodies of the partnership.

Based on the foregoing and guided by subparagraph 2 of part 1 of article 19 of the Federal Law "On horticultural, horticultural and country non-profit associations of citizens"

Ask:
1) Provide information on the activities of the governing bodies of the SNT "." within ten days of receipt of this application.
A copy of the Charter of the SNT;
Copies of the minutes of the general meetings of the SNT for the last three years;
Copies of SNT income and expenditure estimates for the last three years
Copies of reports of the audit commission for the last three years
Note: the above copies of documents, it is desirable to certify with the seal of SNT.

Date________ Signature___________

Application No. 2
Sample statement of claim
on contesting the refusal to provide information on the activities of the governing bodies of the SNT

To the district court
The address:
Claimant: full name
The address:
Respondent: SNT "name of SNT"
The address:

Statement of claim
On challenging the refusal to provide information on the activities of the governing bodies of the SNT ""

The plaintiff is a member of the SNT "." date month year, this fact is confirmed by the membership book (a copy is attached).
... of the day of the month of the year, the plaintiff addressed the defendant with a statement "on providing information about the activities of the governing bodies of the SNT" . . To date, the requested information has not been received by the plaintiff, or (the plaintiff has been refused to provide the requested information) - in this case, a copy of the refusal must be attached.
I consider the failure to provide information about the activities of the SNT management bodies to be illegal for the following reasons:
1) In accordance with Art. In accordance with subparagraph 2 of part 1 of article 19 of the Federal Law “On horticultural, gardening and country non-profit associations of citizens”, the plaintiff has the right to receive information about the activities of the governing bodies of the SNT
2) Failure to provide information violates the rights of the plaintiff and deprives him of the opportunity. exercise control over the intended use of membership, targeted and other fees paid in accordance with the charter of the SNT.

Based on the foregoing and guided by Articles 131,132 of the Code of Civil Procedure of the Russian Federation; subparagraph 2 of part 1 of article 19 of the Federal Law "On horticultural, horticultural and country non-profit associations of citizens"

Ask:
1) Recognize the refusal to provide information on the activities of the SNT management bodies as illegal
2) To oblige the chairman of the board of SNT "." (indicate the name of the chairman) provide information on the activities of the governing bodies of the SNT (indicate what information)
Appendix:
1) Receipt of payment of state duty
2) A copy of the application for the provision of information on the activities of the governing bodies of the SNT
3) A copy of the refusal to provide information on the activities of the governing bodies of the SNT (if any)
4) A copy of the membership book of a member of the SNT
5) A copy of the statement of claim with the attached documents for the defendant.

Date________ Signature____________

Application No. 3
Sample application for convening a general meeting

On the board of SNT "."
From members of the SNT "."
Full name

Statement
On convening an extraordinary general meeting of members of the SNT

We are members of the SNT ".", acting on the basis of the Charter of the SNT and in accordance with Article 21 of the Federal Law "On horticultural, horticultural and dacha non-profit associations of citizens" in connection with massive violations in the activities of the governing bodies of the SNT "." (indicate which) we demand the convening of an extraordinary general meeting of members of the SNT "."
We propose a draft agenda for the extraordinary general meeting of members of the SNT "."
(hereinafter the agenda of the extraordinary general meeting of members of the SNT "." is indicated).

Based on the foregoing and guided by Article 21 of the Federal Law "On horticultural, gardening and country non-profit associations of citizens"

We require:
Hold an extraordinary general meeting of members of the SNT "." no later than indicate the date of the event.
Response to this application within three days from the date of receipt of this application.
Appendix:
Copies of signature sheets with signatures of members of the SNT supporting the initiative to hold an extraordinary general meeting.

Date _________ Signature ____________ member of the SNT - the initiator of the collection of signatures for holding an extraordinary meeting of the SNT.

Application No. 4
Sample signature sheet for convening an extraordinary general meeting of SNT members

Signature sheet for convocation extraordinary meeting members of the SNT ""

Full name of SNT member Plot number Signature

Application No. 5
Brief description of the rights and obligations of a member of the SNT.

Currently legal status gardening, gardening, non-profit or dacha associations of citizens is regulated by the Federal Law "On horticultural, gardening and dacha non-profit associations of citizens" dated April 15, 1998, as amended on December 30, 2008 No. 66 FZ, Civil Code RF and other normative legal acts.
In accordance with Article 18 of the Federal Law “On horticultural, horticultural and country non-profit associations of citizens”, further 66 FZ, it is indicated that members of a horticultural, horticultural or dacha non-profit partnership (horticultural, horticultural or dacha non-profit partnership) may be citizens of the Russian Federation who have reached the age of eighteen and have land plots within the boundaries of such a partnership (partnership).
1. Members of a horticultural, horticultural or country consumer cooperative may be citizens of the Russian Federation who have reached the age of sixteen years and have land plots within the boundaries of such a cooperative.
2. Members of a horticultural, horticultural or dacha non-profit association may be, in accordance with civil law, the heirs of members of a horticultural, horticultural or dacha non-profit association, including minors and minors, as well as persons to whom the rights to land plots have been transferred as a result of gifts or other land transactions.
3. Foreign citizens and stateless persons may become members of horticultural, horticultural or dacha non-profit associations. The rights of foreign citizens and stateless persons to garden, garden, country plots of land are determined in accordance with the legislation of the Russian Federation.
4. The founders of a horticultural, horticultural or dacha non-profit association shall be considered accepted as members of such an association from the moment of its state registration. Other persons joining such an association are accepted as its members by the general meeting of members of the horticultural, horticultural or dacha non-profit association.
5. Within three months from the date of admission to its members, the board of such an association must issue a membership book or other document replacing it to each member of a horticultural, horticultural or dacha non-profit association.
From the moment of admission to the SNT, a member of a horticultural partnership, then a member of the SNT, has rights and obligations in accordance with Article 19-66 of the Federal Law, a member of a horticultural, gardening or country non-profit association has the right:
1) elect and be elected to the management bodies of such an association and its control body;
2) receive information about the activities of the management bodies of such an association and its control body;
3) manage independently on their land plot in accordance with its permitted use;
4) to carry out, in accordance with urban planning, construction, environmental, sanitary and hygienic, fire safety and other established requirements (norms, rules and regulations), the construction and reconstruction of a residential building, utility buildings and structures - on a garden plot of land; a residential building or a residential building, utility buildings and structures - on a summer cottage; non-capital residential buildings, utility buildings and structures - on a garden plot;
5) dispose of their land and other property in cases where they are not withdrawn from circulation or restricted in circulation on the basis of the law;
6) in the event of the alienation of a garden, vegetable garden or dacha land plot, simultaneously alienate to the acquirer a share of common-use property as part of a horticultural, horticultural or dacha non-profit partnership in the amount of earmarked contributions; a property share in the amount of a share contribution, with the exception of the part that is included in the indivisible fund of a horticultural, horticultural or dacha consumer cooperative; buildings, structures, structures, fruit crops;
7) upon liquidation of a horticultural, horticultural or dacha non-profit association, to receive the due share of common use property;
8) apply to the court to invalidate the decisions of the general meeting of members of the horticultural, horticultural or dacha non-profit association or the meeting of authorized persons, as well as decisions of the board and other bodies of such an association that violate his rights and legitimate interests;
9) voluntarily withdraw from a horticultural, horticultural or dacha non-profit association with the simultaneous conclusion of an agreement with such an association on the procedure for the use and operation of engineering networks, roads and other common property;
10) carry out other actions not prohibited by law.
2. A member of a horticultural, horticultural or dacha non-profit association must:
1) bear the burden of maintaining the land plot and the burden of responsibility for violation of the law;
2) bear subsidiary liability for the obligations of a horticultural, horticultural or dacha consumer cooperative within the unpaid part additional contribution each of the members of such a cooperative;
3) use the land plot in accordance with its intended purpose and permitted use, not damage the land as a natural and economic object;
4) not violate the rights of members of such an association;
5) comply with agrotechnical requirements, established regimes, restrictions, encumbrances and easements;
6) timely pay membership and other fees provided for by this Federal Law and the charter of such an association, taxes and payments;
7) to develop a land plot within three years, unless another period is established by land legislation;
8) comply with urban planning, construction, environmental, sanitary and hygienic, fire and other requirements (norms, rules and regulations);
9) participate in events held by such an association;
10) participate in general meetings of members of such an association;
11) implement the decisions of the general meeting of members of such an association or the meeting of authorized persons and the decisions of the board of such an association;
12) comply with other requirements established by laws and the charter of such an association.

Many gardeners in their particular SNT do not understand the essence of democracy, as well as the legal procedure for resolving partnership issues, the conditions for the existence of gardening partnerships. Often they try to solve their problems with shouting and insults, as well as complaints to all authorities about the objectionable board and chairman. Faith in a kind and pleasing king is still alive today, but if the government is pleasing to everyone, then it simply does not work at all.

The main and key figure in any horticultural non-profit partnership has always been the chairman of the board. From his talent to arrange the work of the board and public organization in general, the well-being of gardeners largely depends, because only a normal chairman is able to stop theft and lawlessness in a partnership.

The chairman of a horticultural non-profit partnership is not born, and the laws in the SNT are somewhat different from the production or operating organization where they may have once worked. For many reasons, chairmen of the SNT do not have time to visit lawyers or search and understand the laws in the search network, although they have a lot of questions on the forums, in particular, about the official rights and duties of the chairman.

Elections and re-elections of the chairman of the SNT

The duties and rights of the chairman of the SNT are determined by job description, according to which he is hired or dismissed for this position by decision of the board and in accordance with applicable law. The general meeting (or meeting of authorized persons) elects the chairman for a period of two years. The chairman may have a secretary and a deputy who hold this position until the next election and, in the absence of the chairman, by his order, perform the duties of a manager. The secretary of the board maintains a file of SNT members and owners who live on the territory of the partnership without being its members - home address, telephone number, data on land documents, family composition.

Members of the board release the chairman from his position only in certain cases:

  1. Upon a written statement of the chairman on the voluntary resignation of his duties.
  2. For regularly refusing to hold meetings of the board if its members insisted on it in writing.
  3. If the chairman does not come to work without a good reason for more than 10 days, and this fact is confirmed by acts of his absence during office hours and at meetings of the board, the administrative and administrative activities of the chairman for employees of the SNT were also not carried out during this period.
  4. The chairman can also be dismissed for activities that caused financial damage to the organization due to abuse of power for personal gain (this fact must be confirmed by the audit commission).
  5. If the chairman refuses to hold a reporting meeting within the time limits specified by law, and also does not systematically implement the decisions of general meetings, provided that they are completely legal. The same applies to board decisions.
  6. They can be fired if they refuse to provide an audit commission for inspections of the entire necessary documentation partnerships.

This list is supplemented or reduced only at general meetings. The chairman is obliged to obey the board of the SNT, guided in his work by the charter and legislation of the Russian Federation (in particular, article 66 “On horticultural, garden and country non-profit organizations citizens"), as well as decisions of the general meeting and the board. The chairman takes into account in his work and regulations local authorities, if they are related to the activities of the partnership, as well as court decisions, if they have entered into force.

Key Responsibilities of the President

The main duty of the chairman of the SNT is the implementation of economic activities in accordance with and within the limits provided for by the charter of the partnership and the federal law of 15.04.1998. No. 66-F3 (with additions). The chairman must know:

  1. The provisions of the legislation of the Russian Federation that regulate the economic and legal activities of SNT.
  2. Rules of internal labor regulations of the organization.
  3. Rules and norms of labor protection, fire safety rules, civil defense and safety regulations.
  4. Technical and project documentation partnerships, contractual documents on the supply of public services.

The Chairman himself observes and controls the observance by all personnel (accountant, cashier, electrician, security guard) of the internal regulations and duties, as well as sanitary norms and labor protection rules.

The chairman is obliged to carry out and ensure that all employees comply with the orders of the board of the SNT. As soon as the board or the general meeting elects a chairman (with the execution of the relevant resolution), the chairman can begin his official duties. Its powers are determined by the charter and the Federal Law. In case of disagreement with the decision of the board, the chairman has the right to appeal against it at the general meeting (meeting of authorized persons). The manager acts without a power of attorney, on behalf of the horticultural partnership.

Job description for the chairman

What are the responsibilities of the Chairman of the SNT?

  1. Preside over board meetings with the right of first signature on financial documents and minutes.
  2. Conclude contracts, open bank accounts, issue powers of attorney.
  3. Constantly monitor the proper performance of all employees of their duties.
  4. Monitor the correct operation and safety of all SNT engineering equipment.
  5. Conduct a weekly inspection of the common property of the organization in order to identify its technical condition, effective work and degree of wear.
  6. Maintain contacts with representatives of energy supply and contractor organizations regarding the fulfillment of SNT contractual obligations. Arrange access for specialists to engineering equipment.
  7. Monitor the fulfillment by energy supply organizations and contractors of obligations under contracts with the partnership, promptly inform the board of the facts of violation of contractual obligations.
  8. Timely conclude service agreements with third-party organizations, paying for their services at the specified rates.
  9. AT official duties Chairman of the SNT also includes representation of the interests of the partnership in the district administration, sanitary supervision, state fire supervision, technological supervision to the extent of its competence.
  10. Take action to eliminate emergencies(shutdown of electrical equipment, accidents, etc.), draw up acts on the fact of emergency situations at the request of the owners.
  11. Take and record instrument readings on a monthly basis electricity metering(if necessary - with the involvement of employees of the relevant services), transfer instrument readings to the accounting department of SNT and to energy supply organizations.
  12. Work with persistent non-payers to eliminate debts for maintenance and other services provided.
  13. Timely inform the owners about the restrictions (or shutdowns) of the services provided by means of announcements posted on information stands, control the information on the SNT website.
  14. To control applications, their accounting and timely execution by SNT employees.
  15. Monitor the sanitary condition and cleanliness of the territory, including the container site.
  16. At least once a quarter, inform the board of the partnership about the plans and the results of their implementation.
  17. Ensure the availability, safety and replenishment of the working and technical documentation of SNT - plans, diagrams, drawings.
  18. To exercise control over reporting - accounting, statistical, technical.
  19. Supervise the activities of the chief accountant of a non-profit organization.
  20. Verify the correctness of accrual of payments to owners of SNT.
  21. Together with the members of the board, regularly monitor the condition of engineering equipment, the external improvement of the partnership's cottages, take timely measures to eliminate the noticed shortcomings.
  22. Twice a month to receive members of the organization, both on personal and general issues of the activities of the SNT.
  23. Make purchases of material and technical resources that are necessary for the statutory activities of SNT.
  24. Keep confidential information that the chairman should have in accordance with his position ( financial condition organizations, personal data of members of the partnership).
  25. In the performance of official duties, be polite and correct with employees and land owners.
  26. If a employment contract and other obligations are defined by the legislation - to strictly observe them.

Responsibilities of the fire safety manager

According to the law "On Horticultural Associations", between general meetings, the SNT is managed by the board, headed by the chairman of the SNT, whose fire safety responsibilities include compliance with the requirements of fire safety legislation.

The general meeting of the members of the partnership assigns the responsibility for the implementation of specific measures to the board and its chairman:

Appoint a person responsible for the implementation of the Fire Safety Regulations with sending him to study with passing exams and obtaining the qualification and certificate "Responsible for fire safety".

To have in the partnership and constantly maintain documentation on compliance with fire safety rules in the required volume:

  • decision of the board on the appointment of a person responsible for fire safety and approval of the Fire Safety Rules in the SNT;
  • decision of the board on the appointment of a person responsible for electrical facilities;
  • decision of the board on the issue of appointing a person responsible for fire extinguishing means;
  • decision of the board on the approval of the list of vigilantes;
  • instructions on fire safety during gas-electric welding and other hot work;
  • instructions on the actions of full-time employees in case of fire and evacuation;
  • fire safety briefing for employees.

Organization of notification and information support

At the entrance, next to the sign with the name of the partnership, there should be a shield with the SNT scheme. A copy of the scheme is transferred to the fire department. To alert about a fire in the association, there must be a public address radio station, the siren of which is duplicated by mechanical means - a bell or a rail.

On the territory of the SNT, an information board of the relevant subject with operational information should be installed. Posters and signs are placed in public places. The duties of the board and the chairman include informing and monitoring the mandatory installation by members of the partnership at their cottages of a barrel of water or a fire extinguisher. The chairman must control the timely cleaning of roads for the free passage of fire equipment, as well as the absence of combustible waste and fuel containers on the territory of landfills. In case of persistently hot and windy weather, as well as when entrusting a special fire regime to the SNT, the chairman and the board carry out explanatory work on fire prevention and actions in case of fire, organize free patrols by voluntary people's firefighters.

Actions in case of fire

In case of fire, the chairman or members of the board must immediately call the fire department, as well as announce the fire by all means of warning (radio, bell, etc.). It is necessary to organize a meeting and escort of fire engines in the fire. The chairman must take measures to save people and take them out of the fire zone with the help of the fire brigade. It is also necessary to remove strangers from the zone.

Before the arrival of professional firefighters, it is necessary to start fighting the fire with the help of your own fire brigade (in accordance with Law No. 100-FZ of 05/06/2011).

Rights of the chairman of the association

In addition to duties, the chairman of the SNT also has the rights to:

  1. Represent the interests of SNT in state structures and in local governments.
  2. Decide personnel matters- hire employees, dismiss inappropriate positions. In accordance with existing legislation, to take measures of punishment and encouragement to employees.
  3. Give instructions to employees that must be followed.
  4. Suspend employees from work in case of gross violation of internal regulations, official duties, sanitary standards, labor protection and fire safety rules.
  5. Use the information received from members of the Board to perform their duties.
  6. Use the equipment, materials and inventory provided by the partnership.
  7. The manager has the right to compensation for expenses incurred during the performance of official duties agreed with the board in advance.
  8. Receive from the owners of the partnership copies of title documents and confirming their rights to land plots.
  9. Petition before the general meeting (or board) for the exclusion of debtors from the members of the organization.
  10. In accordance with the charter and laws of the Russian Federation, take other measures of influence against land owners who violate the charter, building codes and other provisions of the law.
  11. The chairman has the right to courteous, respectful and correct attitude employees and members of the association.
  12. If the current legislation and the labor charter establish other rights for the chairman, then the manager of the SNT also has the right to them.

What is responsible for?

The SNT Manager is responsible for:

  • organization of office work in SNT,
  • accounting and storage of documents.
  • correctness of the concluded contracts,
  • proper maintenance, operation and safety of property,
  • timely and complete fulfillment of the terms of all contracts, making payments (together with the accounting department).

In particular, the chairman pays for the total electricity consumption of the common meter. This amount is extinguished by the total readings of individual meters, therefore, the duties of the chairman of the SNT also include issues of controlling electricity. When changing the meter from the owner of the site, he is obliged to take the readings of the old meter on the day of replacement and the readings of the new one on the day of installation, and the chairman must be sure that the meter is technically sound, that is, it has been tested in the power supply. It is strictly forbidden to collect fees from members of the association at tariffs exceeding the amount established by the commission on energy resources (due to losses in the wires, idling of the transformer, theft). Such activities entail criminal and administrative liability.

The power supply is stopped in the following cases:

  • poor electrical wiring
  • violations of electricity metering schemes,
  • connection of current collectors past the meter,
  • lack of admission of officials to check the condition of electricity consumption devices,
  • late payment for services.

Shutdown is carried out after a warning and if the offender did not fix the problems on time. For other violations of the charter, for example, non-payment of membership fees, the board and chairman do not have the right to turn off the electricity as a measure of influence on the non-payer.

Responsibilities of the audit committee

The Audit Commission is a body of the SNT, acting permanently, elected at the general meeting of the members of the partnership for financial and economic control over the activities of the association, its board and other officials.

The commission conducts its activities in accordance with the charter of the partnership, as well as the relevant legal documents.

Members of the commission of three people are elected for one or two years at a general meeting by open or absentee voting from among persons with higher (or basic higher) education - legal or economic and experience in the economic and legal sphere. A commission of two people is also eligible. If one is elected, then he is called the Auditor. Any member of the partnership may be elected to the audit committee. A professional owner who permanently resides on the territory of the SNT, but is not a member of it, is approved separately.

Members of the audit committee cannot be:

  • Chairman of the Board;
  • board members and their relatives;
  • owners-debtors;
  • persons with convictions and disqualification;
  • anyone by proxy from a member of the SNT.

If other members are elected at the general meeting governing bodies, then the audit commission is appointed after them.

Functions of the Audit Commission:

  1. Checking the financial documents of the partnership, inventory, founding documents, minutes of meetings and orders of the chairman and board, comparing the results with accounting data.
  2. Checking the legality of contracts and other transactions on behalf of the partnership.
  3. Checking the prepared balance sheet, annual report, distribution of profits, reports for tax office, statistics and government agencies.
  4. Evaluation of the validity of the cost and income estimates.
  5. Verification of the actual availability of property and funds.
  6. Verification of the intended use of funds and property.
  7. Checking the validity of financial transactions, the completeness and timeliness of tax payments.
  8. Validation of the cost of capital expenditures and current activities
  9. Checking the financial condition and control of the debt of members of the SNT.
  10. Checking payroll calculations for individuals.

After checking the financial activity, the commission draws up a conclusion with an assessment of the correctness of the documentation (reports, balance sheets, declarations). The audit of the financial activity of the association is carried out once a year. The results of the conclusion are presented to the general meeting only after the chairman and members of the board have become acquainted with them. The Commission must timely communicate to the board (in writing) the results of all inspections seven days before the general reporting meeting. On complaints of members - within 10 days.

When compiling the report, the commission develops precise recommendations for correcting deficiencies. All confidential financial information (personal data of members of the organization, its financial condition) the commission does not have the right to disclose. In the absence of an external audit, the conclusion is made according to annual report association and the approved budget with payroll. The powers of the audit commission also include proposals for the general meeting on bonuses based on the results of the audit work for the board and the audit commission to improve motivation in work.

The duties of the chairman of the audit commission include receiving members of the SNT once a month (a specific date is determined).

Responsibilities of the chairman and the board in relation to the audit commission:

  1. During the period of inspections, the board renders all possible assistance in the work of the auditors, placing at their disposal an office, office equipment, stationery.
  2. The chairman includes the nominees of the owners who have submitted an application to the voting ballot, if the agenda of the meeting includes the issue of choosing the audit commission.
  3. The chairman of the board of the partnership is obliged to submit to the auditors the documents that were indicated in the decision to conduct an audit or give a written explanation about their absence.
  4. At the written request of any member, the board is obliged to acquaint him with the conclusions of the commission and provide copies of the conclusion.
  5. When preparing a general reporting annual meeting members of the association, the board and the chairman are obliged to send to all their members the conclusions and reports of the audit commission.
Loading...