Why do we need a Homeowners Association?
Advantages of the TSN control method:
Owners (through TSN) determine the optimal ratio of price and quality of services, can hold tenders for suppliers and contractors.
TSN independently plans repair work in his house, determines their priority. The work plan and cost estimate for the year are approved at the general meeting of TSN members. No need no one about anything ask, upholstering the thresholds of various instances.
Any member of the TSN has the ability to exercise control over the spending of the partnership's funds. TSN has an audit committee. Budget transparency- this is a privilege that residents of houses in which TSN are not created are deprived of.
Control stability, because no dependence on changing management companies and political changes;
How will the rent change after the creation of TSN?
Size fees for public utilities does not depend on the method of management (clause 3, art. 157 of the LC RF), because determined according to tariffs approved by the Government of the Novosibirsk Region, the same for all consumers
The fee for content and Maintenance determined Board of TSN(clause 8, article 156 of the Housing Code of the Russian Federation). Usually, the fee is set in accordance with the tariffs approved by the Decree of the City Administration, depending on the types of home improvement. An increase in the rent after the creation of the TSN is not made if there is no corresponding decision of the meeting.
We have a small house and there is not enough money to manage TSN.
Today, the tariffs for all services paid by the owners include 10% for the maintenance of the management company. Management costs at our house made up 304 789 rub. for 2014 (74766+72661+94924). what is 25 399 rub per month. For home control through TSN, it is enough to pay the Chairman and the services of a visiting accountant, so the money collected today is enough for management.
Is it said that the cost of home maintenance services will increase?
The cost of services will remain the same.
Actually the management company provides only the service of managing the house. All other services (emergency dispatch service, passport officer, payment acceptance, yard and entrance cleaning, etc.) are purchased from third parties at market prices.
TSN will continue to buy services, but it will be possible to choose different contractors for different types works. This will improve the quality of the services provided.
Who will maintain the house? House maintenance (cleaning the territory, technical service, plumbing, passport office) at the first stage will be handled by a contracting organization (for example, a housing department) under an agreement with TSN. The decision on the need to recruit our own staff of specialists will be made later if the results of the work of contractors do not suit us
Who will hire technicians, janitors, glaziers, plumbers, and where will we get them? At the first stage, TSN plans to buy the services of contractors (for example, housing departments), in this case, no one needs to be hired.
If we fail to manage, what will we do? Sign a home maintenance contract with management company (full or for some types of work), by decision of the meeting of owners, is possible at any time.
Where will the Passport Office be? The service of a passport officer is now provided by the housing department. If TSN is satisfied with the quality of services, then there will be no changes.
Whom and where to ask questions about accruals. Questions on accruals will be answered by the Chairman and the accountant. The place of reception will be determined in one of the compartments on the floor.
Who to call in case of an accident. The telephone number of the emergency dispatch service (ADS) will be posted on the website after the conclusion of an agreement with one of the organizations providing such services.
The housing legislation and the Charter provide for some contributions when creating TSN. How will it be with us? Indeed, housing legislation provides TSN members with the opportunity to establish entry and annual fees. But not obligatory. If all the costs of creating a TSN are assumed by the initiative group, and in the future, the size of the contributions was not approved by the decision of the meeting, nothing needs to be paid, except for the payment for housing and communal services in the same amount.
How many people can be on the Board and in Audit Commission? The Housing Code defines restrictions only on the term of office -2 years. The number of members of the Management Board and the Audit Commission is not limited. The audit committee may consist of one person (the auditor of the partnership). Members of the Management Board cannot be members of the Audit Commission
What will happen to the repair fee? Amount and procedure of payment Money for overhaul approved by the Government of the Russian Federation
The procedure for spending funds for overhaul is also determined by the Government of the Russian Federation. The list of works is approved by the general meeting of homeowners.
What is the difference between HOA and TSN?
HOA - homeowners association
TSN is a partnership of property owners.
TSN is a broader concept. Legislators made it possible to create partnerships for owners of not only housing, but also other types of real estate. Amendments to the Civil Code of the Russian Federation were introduced on September 1, 2014; no changes have been made to the Housing Code yet, but state registration The HOA has already been terminated. After September 1, only TSN can be registered.
They say that the chairman will get the opportunity to steal? To reduce risks and prevent theft and misuse funds, there is an audit committee.
In addition, cash for utilities, except for the costs of ODN, will be paid by the owners directly to the providers of such services (Energosbyt, etc.).
Regulations on the Audit Commission of TSN "DOM-51"
Approved general meeting members of TSN "DOM-51", Kislovodsk, Gubina St., house N°51
1.1. The Audit Commission of the Association of Real Estate Owners "Dom-5"1, hereinafter referred to as "TSN", is a body exercising the functions of internal financial, economic and legal control over the activities of TSN.
1.2. The Audit Commission controls the activities of the Management Board and the Chairman of the Management Board, but has no right to cancel their decisions.
1.3. The Audit Commission operates on the basis of the Regulations on the Audit Commission "TSN" approved by the General Meeting of members of the "TSN". The regulation is being developed in accordance with the current legislation Russian Federation on the basis of the Charter of "TSN" The Regulation is an internal regulatory document of the TSN, mandatory for the members of the HOA and the management bodies of the "TSN".
- Competence of the Audit Commission "TSN"
2.1. The Audit Commission exercises current and prospective control over the financial economic activity"TSN"
2.2. The competence of the Audit Commission is determined by the Charter of "TSN". The competence of the Audit Commission "TSN" includes: 2.2.1. verification of compliance with the financial and economic and production activities established standards, rules, estimates, GOSTs, TUs, etc.;
2.2.2. analysis of the financial position of TSN, its solvency, liquidity of assets, the ratio of own and borrowed funds;
2.2.3. preliminary consideration of the TSN activity plan for the coming year.
2.2.4. identification of improvement reserves economic condition"TSN" and development of recommendations for the executive bodies of "TSN"
2.2.5. check for timeliness and correctness:
payments for services;
payments to the budget;
making by members of "TSN" additional and mandatory payments;
repayment monetary obligations"TSN"
2.2.6. monitoring compliance by "TSN" and its management bodies with legislative acts and instructions, decisions of the General Meeting of members of "TSN";
2.2.7. verification of the legitimacy of the decisions taken by the Board and the Chairman of the Board, their compliance with the Charter of "TSN" and the decisions of the General Meeting of members of "TSN";
2.2.8. analysis of decisions of the General Meeting of members of "TSN", making proposals for their change in case of inconsistency with the provisions of documents that have legal force;
2.2.9. consideration of complaints from members of the "TSN" against the actions of the governing bodies and officials of the "HOA" and the adoption of appropriate decisions on them.
2.3. When performing its functions, the Audit Commission is authorized to:
check any financial documentation of "TSN" and the conclusions of the property inventory commission. compare data specified documents with primary data accounting;
check the state of funds and property "TSN";
study the minutes of meetings of all bodies of "TSN";
carry out all types of work corresponding to the situation and the powers of the commission;
convene an extraordinary General Meeting of members of "TSN";
to put questions on the agenda of the General Meeting of TSN members.
2.4. Management bodies and all officials and employees of "TSN" are obliged to provide the Audit Commission with the necessary assistance, timely provide it with all necessary information and documentation necessary for the work of the commission, and provide conditions for its work.
2.5. At the request of the Audit Commission of TSN, persons holding positions in the management bodies of TSN are required to submit any documents on the financial and economic activities of TSN. These documents must be submitted to the Audit Commission within 10 days after its written request to the relevant structure.
2.6. In cases where identified violations in the economic, financial, legal activity or a threat to the interests of "TSN" require a decision on issues that are within the competence of the executive bodies of "TSN", members of the Audit Commission have the right to demand that authorized persons convene meetings of the executive body or put these issues on the agenda of the General Meeting of members of "TSN".
2.7. The Audit Commission has the right, if necessary, to involve in its work on a contractual basis specialists who do not hold positions in "TSN" and require the executive body to pay for all necessary expenses related to audits and revisions.
2.8. The Audit Commission has the right to raise before the General Meeting or TSN management bodies the question of the responsibility of employees, including any officials of TSN, in case they violate the Charter of TSN or the provisions, rules, and instructions adopted by the General Meeting of TSN members, or other regulatory documents "TSN"
- Composition of the Audit Commission of TSN
3.1. Only a member of "TSN" can be a member of the Audit Commission
3.1.1. Members of the Audit Commission "TSN" cannot be members of the Management Board at the same time.
3.1.2. Members of the Management Board after their release from office cannot be elected as members
Audit Commission within 3 years from the date of resignation.
3.2. The number of members of the Audit Commission is determined by the General Meeting of members of "TSN". The General Meeting, in order to perform certain functions, may increase the number of members of the Audit Commission and elect additional members.
3.3. At the first meeting, the Audit Commission elects the Chairman and Secretary of the Audit Commission from among its members.
3.3.1. The duties of the Chairman of the Audit Commission include:
convening and holding meetings of the Audit Commission;
organization of the current work of the commission;
representation of the Audit Commission at meetings of the Board and the General Meeting of TSN members and the signing of documents issued on behalf of the Audit Commission.
3.3.2. Secretary of the Audit Commission:
keeps minutes of meetings of the Audit Commission;
brings to the attention of the relevant bodies and persons the acts and conclusions of the Audit Commission;
together with the Chairman of the Audit Commission, signs documents issued on behalf of the Audit Commission.
3.4. TSN members who are members of the Audit Commission do not exercise the right to vote, either personally or by proxy of other members of TSN, when resolving issues related to bringing them to responsibility or relieving them of liability or removing them from office.
3.5. Members of the Audit Commission elected by the General Meeting receive remuneration and compensation for the performance of their duties in the amount established by the General Meeting of TSN members. Recommendations on remuneration to members of the Audit Commission are made by the Management Board.
- Election of members of the Audit Commission
4.1. The Audit Commission is elected at the General Meeting of TSN members in accordance with the Charter of TSN and the RF LC.
4.2. Members of the Audit Commission are elected for a period of two years with the right to extend by the decision of the General Meeting.
4.3. The General Meeting of TSN members has the right to recall a member of the Audit Commission before the expiration of his term of office, in cases of non-fulfillment of the duties assigned to him or abuse of the rights given to him.
4.4. Nomination of candidates to the Audit Commission and voting on candidates is carried out in accordance with the Regulations on the General Meeting of TSN members. Voting is carried out by list separately for each candidate or by decision of the General Meeting of TSN members.
4.5. If during the term of his powers a member of the Audit Commission ceases to perform his functions, he is obliged to notify the Board of this one month before the termination of his work in the Audit Commission. In this case, at the next General Meeting, the retired member of the commission is replaced.
During the period between meetings, the Audit Commission may involve in its work to fill the resulting vacancy of any member of "TSN" at its discretion. Before the next General Meeting, he resigns, but may be re-elected.
4.6. Election as a member of the Audit Commission is confirmed by the signature of the elected candidate in the minutes of the General Meeting of TSN members on his election to the Audit Commission.
- The procedure for the work of the Audit Commission
5.1. The procedure for the activities of the Audit Commission is approved by the General Meeting of members of "TSN"
5.2. The Audit Commission carries out regular inspections (solid or selective) and audits of the financial and economic activities and current documentation of "TSN" according to the plan approved by it, but at least once a year, or unscheduled - upon request.
5.3. Unscheduled check financial and economic activities of "TSN" is carried out by the Audit Commission:
on behalf of the General Meeting of members of "TSN";
at the written request of the Board or the Chairman of the Board;
By own initiative.
5.4. The Audit Commission is obliged no later than 15 days after the end of fiscal year start checking the activities of "TSN", the state of funds and property of "TSN", the revision of books, accounts, documents related to the report and balance sheet, all office work of "TSN".
5.5. Revisions and checks should not violate the normal mode of operation of the "TSN".
5.6. The Audit Commission presents the results of its audits and inspections and its conclusions on them to the persons who requested them, and to the General Meeting of members of "TSN"
5.7. Reports of the Audit Commission are submitted in the form of written reports, memorandums and communications.
5.8. Not later than 30 days after the submission of the Audit Commission annual report"TSN", it submits to the Board its opinion on it.
5.9. Members of the Audit Commission may take part in meetings of the Management Board with an advisory vote.
5.10. All documents issued on behalf of the Audit Commission must be signed by the Chairman of the Commission on each sheet or be bound.
5.11. Based on the results of the audit of the financial and economic activities of TSN, the Audit Commission of the HOA draws up a conclusion, which should contain:
confirmation of the reliability of the data contained in the reports and other financial documents;
information on the facts of violation of the procedure for maintaining accounting and reporting established by legal acts of the Russian Federation financial reporting, as well as legal acts of the Russian Federation in the implementation of financial and economic activities.
- Meetings of the Audit Commission
6.1. The Audit Commission decides all issues at its meetings. Meetings of the Audit Commission are held according to the approved plan, as well as before the start of the audit or audit and after them to discuss the results. Any member of the Audit Commission may demand the convening of an emergency meeting of the commission in case of violations that require an immediate decision of the Audit Commission.
6.2. Meetings of the Auditing Commission are considered valid if they are attended by at least half of its members.
6.3. All members of the Audit Commission have equal rights.
6.4. Decisions, acts and conclusions of the Audit Commission are adopted by a simple majority of votes of its members.
6.5. In case of disagreement with the commission's decision, a member of the Audit Commission has the right to record this in the minutes of the meeting, arranging it as a dissenting opinion, and bring it to the attention of the Board and the General Meeting of TSN members.
6.6. The Audit Commission shall keep detailed minutes of the meetings with the attachment of all reports, conclusions, judgments and statements of dissenting opinions of individual members of the Commission.
6.7. Minutes of the meetings of the Audit Commission must be kept at the location of "TSN". They should be available for review to members of "TSN" at any time during the working day. Members of "TSN" and their representatives have the right to make copies of these documents.
- Rights of the Audit Commission.
7.1. In its activities, the Audit Commission is guided by the legislation of the Russian Federation, the TSN Charter, these Regulations, decisions of the General Meeting of TSN Members and other documents adopted by the General Meeting of TSN Members and related to the activities of the Audit Commission and its members.
- Responsibility of members of the Audit Commission
8.1. Members of the Audit Commission are responsible for the unfair performance of their duties in the manner prescribed by the current legislation of the Russian Federation and normative documents"TSN".
8.2. When conducting audits, the members of the Audit Commission are required to properly study the documents and materials related to the subject of the audit. For unfair opinions, the members of the Audit Commission bear responsibility, the extent of which is determined by the General Meeting of TSN members.
8.3. The Audit Commission is obliged to timely submit to the General Meeting of TSN members and copies to the Management Board reports on the results of audits and audits in the appropriate form, accompanying them with the necessary comments and suggestions to improve the efficiency of TSN.
8.4. The Audit Commission is not entitled to disclose the results of audits and inspections before they are approved by the body on behalf of which they were carried out.
8.5. If there is a serious threat to the interests of "TSN" or abuses committed by officials of "TSN" are revealed, the members of the Audit Commission are obliged to demand the convening of an extraordinary General Meeting of members of "TSN".
8.6. Members of the Audit Commission are required to comply with trade secret, not to disclose confidential information to which they have access in the performance of their functions in accordance with their competence.
- The procedure for approving and amending the Regulations on the Audit Commission.
9.1. Regulations on the Audit Commission "TSN" is approved by the General Meeting of members of "TSN". The decision to approve it is taken by a simple majority of votes.
9.2. Proposals to amend and supplement these Regulations are made and accepted in the usual manner, defined in the Regulations on the General Meeting of TSN members as proposals on the agenda of the General Meeting.
9.3. These Regulations and all amendments and additions made to it shall enter into force from the moment they are approved at the General Meeting of TSN members.
9.4. If, as a result of changes in the legislative and regulatory acts of the Russian Federation, certain articles of these Regulations come into conflict with legislative acts, they lose their force and, until changes are made to these Regulations, the members of the Audit Commission shall be guided by the legislative acts of the Russian Federation.
Headings:The Audit Commission of the TSN SNT "Veteran - 13" on May 22, 2018 as part of the Chairman of the Control and Audit Commission Fedina Valentina Vasilyevna, a member of the commission Nizimutdinova Asiya Gelazutdinovna in the presence of the Chairman of the TSN SNT "Veteran - 13" Sofronova Olga Georgievna and Treasurer Cherepanova Tamara Mikhailovna. a documentary audit of the state of office work and financial and economic activities of SNT "Veteran - 13" for 2017 was carried out.
We invite members of horticulture to familiarize themselves with the Act of the Audit Commission
Association of Real Estate Owners Sadovodcheskoe non-profit partnership"Veteran -13"
ACT
audits of financial and economic activities
for 2017
The Control and Auditing Commission of the TSN SNT "Veteran - 13" consisting of the Chairman of the Control and Auditing Commission Fedina Valentina Vasilievna, a member of the commission Nizimutdinova Asiya Gelazutdinovna in the presence of the Chairman of the TSN SNT "Veteran - 13" Olga Georgievna Sofronova and Treasurer Cherepanova Tamara Mikhailovna, a documentary audit of the condition office work and financial and economic activities of SNT "Veteran - 13" for 2017.
During the audited period, the distributors of loans were: with the right of the first signature on the documents - the chairman of the TSN SNT "Veteran - 13" Sofronova O.G., with the right of the second signature, the treasurer Cherepanova T.M.
During the check it was found:
Based on the results of the previous audit for 2016, the commission had a remark. 17730.20 (Seventeen thousand seven hundred and thirty rubles, 20 kopecks) were spent on gasoline, of which 11368.70 (Eleven thousand three hundred sixty-eight rubles 70 kopecks) were included in primary documents - checks without explaining for what purpose the gasoline was used.
2). 21 gardeners in previous years were expelled from the members of SNT "Veteran-13" for non-payment of dues and non-processing land plots, including: 2 gardeners: Solomennikova (plot No. 85), Kokorin (plot 92) for not processing land and not paying membership and target fees since 2003;
Two gardeners Mironchuk V. (plot 112) and Zyryanova O. (plot 135) for not paying membership and target fees since 2009 and not processing garden plots; 2 gardeners Kaidalova I.M. (plot 34) and Met A.S. (section 17) for non-payment of membership fees since 2011; 1 gardener Semenov V.A. (section 51), for not processing the site and not paying membership and earmarked fees since 2012 and others.
3). The estimate of income and expenses for 2017 was compiled on the basis of an analysis of the reporting data on the execution of the cost estimate for the previous year and approved by the decision of the general meeting of gardeners. (Minutes No. 7 dated December 23, 2017.)
Membership fees for gardeners for 2017 are approved in the amount of 90 rubles per hundred square meters. As of January 01, 2018, membership, targeted, entrance fees amounted to 200,378 rubles. (including targeted for garden books, payment for electricity, organizational and technical measures, etc.) Membership, target and entrance fees are accepted according to the statements.
Total income amounted to 283,447 rubles. 29 kopecks. (Two hundred eighty-three thousand four hundred and forty-seven rubles 29 kopecks).
4). Expenditure part the estimate consists of: expenses for fixed assets, payment for services to the management of TSN SNT, household expenses, bonuses for activists of SNT Veteran-13, payment for electricity consumption by Krasnoyarskenergosbyt LLC, organizational expenses, communication services, fire safety expenses, contributions to the Krasnoyarsk regional union of gardeners and other expenses.
Fixed assets (locks, aluminum ladder 5687.92
Material remuneration to the chairman 31320.00
Material remuneration to the treasurer 20880.00
Electrician services 23000.00
Expenses for maintaining and filling the site 13860.00
Payment Krasnoyarsenergosbyt 28702.93
Organizational expenses 8648.50
Communication services 4900.00
Contributions to the regional union of gardeners 2800.00
Fire safety 14700.00
Encouragement of activists 14000.00
Training of the chairman of the board 6695.00
Other expenses 9926.80
TOTAL EXPENSES: 203546.93 (Two hundred and three thousand five hundred and forty-six rubles 93 kopecks)
5). The balance of cash on hand as of 01 January 2018 amounted to 79900-36 (Seventy-nine thousand nine hundred rubles 36 kopecks)
6). Membership fees received by the cash desk of SNT "Veteran - 13" are credited in full according to the actual receipt.
7). Expenses are carried out on the basis of a decision of the general meeting or in accordance with the approved estimate Expenses are confirmed by advance reports, cashier's checks and write-offs.
Cash, banking and settlement operations:
1). The cash book is laced, numbered, the number of pages is confirmed by the signatures of the chairman and treasurer of the SNT "Veteran - 13" and the seal. The balance is calculated correctly. As of 01/01/2018, the cash balance according to the documents and available amounted to 79,900 rubles 36 kopecks (Seventy-nine thousand nine hundred rubles 36 kopecks). Incoming and outgoing cash orders are issued with filling in all the required details. The log of receipt and expenditure documents is kept according to unified form No. KO-3.
2). The cash book is kept in the form approved by the order of the Ministry of Finance of the Russian Federation No. 94N dated 10/31/2000. The entries in the book are kept in chronological order based on primary documents: cash incoming and outgoing orders, invoices, acts of debiting funds.
3). The amounts in the account are issued on the basis of an application of a financially responsible person, signed by the head. For all amounts issued in the sub-report, advance reports are prepared with all supporting documents attached.
4). Material remuneration to the chairman of the board and the treasurer is issued on the basis of the decision of the general meeting of gardeners of TSN SNT "Veteran -13".
5). With the chairman and treasurer of the SNT "Veteran -13" liability.
Checking office work
Office work in TSN SNT "Veteran -13" is carried out in accordance with regulatory documents. Documents of permanent storage: minutes of general meetings, meetings of the board of TSN SNT "Veteran -13" are kept by the chairman of the board.
In 2017, 7 general meetings were held. Submitted to the commission network of minutes of general meetings. Selectively tested:
protocol No. 1 dated 04.03.2017, the meeting was attended by 46-33 members, which is confirmed by the signatures and powers of attorney of the gardeners, which corresponds to the Charter on the legitimacy of the meeting. The minutes are signed by the chairman and secretary of the meeting.
Minutes No. 7 dated December 23, 2017, the meeting was attended by 112-57 people, which is confirmed by signatures and powers of attorney, which is in line with the Charter on the legitimacy of the meeting. The minutes are signed by the chairman and secretary of the meeting.
Conclusion of the Control and Audit Commission:
Financial and economic activities are carried out in accordance with the Charter of TSN SNT "Veteran -13".
Proposal of the Control and Audit Commission:
Chairman of the Control and Auditing
Commission TSN SNT "Veteran -13" V.V. Fedina
Member of the Commission TSN SNT "Veteran -13" A.G. Nazimutdinova
Chairman of TSN SNT “Veteran -13 O.G. Sofronova
Treasurer of SNT "Veteran -13" T.M. Cherepanov
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1 Approved by the decision of the general meeting of owners of the premises of an apartment building located at the address: Moscow Region, Lytkarino, st. Parkovaya, 9 Minutes dated April 29, 2016 2 Chairman of the General Meeting of Owners Secretary of the General Meeting of Owners Regulations on the Audit Commission (Auditor) of the Association of Property Owners (Housing) Parkovaya 9 I. General Provisions 1. These Regulations have been developed in in accordance with the Housing Code of the Russian Federation and the Charter of the partnership of real estate (housing) owners "Parkovaya 9". 2. This provision governs the activities of the Audit Commission (Auditor) of TSN (hereinafter referred to as the Audit Commission). 3. In its activities, the RC is guided by the legislation of the Russian Federation, the Charter of the TSN, these Regulations, decisions of the OSCH and other documents adopted by the OSCH and related to the activities of the RC and its members. 4. For purposes of this Regulation it uses the following terms and abbreviations: OSCH general meeting of members of the Association of Real Estate (Housing) Owners "Parkovaya 9". RK Audit Commission (Auditor) of the Association of Real Estate (Housing) Owners "Parkovaya 9". TSN Partnership owners of real estate (housing) "Parkovaya 9" II. Status of the Auditing Commission 1. RC TSN is the body exercising the functions of internal financial, economic and legal control over the activities of TSN. 1
2 2. The RC controls the activities of the board and the chairman of the board of TSN, but does not have the right to cancel their decisions. 3. In its activities, the Republic of Kazakhstan is guided by the legislation of the Russian Federation, the Housing Code of the Russian Federation, the Civil Code of the Russian Federation, the Charter of TSN, these Regulations and others internal documents TSN in the part related to the activities of the Republic of Kazakhstan, approved by the OSCh. 4. The term of office of the RC is calculated from the moment of election of its PC until the moment of election (re-election) of the RC by the next PC. III. Composition of the Audit Commission 1. Only a member of TSN can be a member of the SC. 2. The Audit Commission cannot include: members of the Board of TSN; close relatives of TSN board members (spouse, adult children, parents, brothers/sisters); TSN employees; more than one representative of the local government as the owner of the premises in apartment building; 3. Members of the TSN board after their early dismissal by the decision of the General Meeting of the owners of the premises of the house cannot be elected as members of the RC within 3 (three) years from the date of resignation. 4. The composition of the SC is elected by the OSCh in the amount of from 1 (one) to 3 (three) people from among the members of the TSN. 5. The CRO may increase the number of SC members and elect additional members to perform certain functions. 6. At the first meeting of the SC, it elects the Chairman of the SC from among its members, which is notified to the Board of TSN within no more than 10 working days. 7. The Chairman of the SC convenes and holds meetings of the SC, keeps minutes of the meeting, general leadership activities of the Republic of Kazakhstan, organizes the audit. 8. If only one member of the TSN auditor is elected in the Republic of Kazakhstan, the functions of the Chairman are performed by him alone. 9. The Chairman of the SC represents the SC at the meetings of the Board of TSN, reports on the activities of the SC at the OSCh. 10. Members of the SC have the right to re-elect the Chairman of the SC due to non-execution of their powers or their unfair performance. IV. Election of members of the Audit Commission 1. The RC is elected at the OSCH in accordance with the Charter of the TSN and the Housing Code of the Russian Federation. 2
3 2. The RC is elected for a term of 2 (two) years with the right to be renewed by the decision of the OSCh. 3. The OSCh has the right to recall a member of the SC before the expiration of his term of office, in cases of non-fulfillment of the duties assigned to him or abuse of the rights given to him. 4. Members of TSN, no later than 30 calendar days before the OSCH, has the right to nominate candidates to the Republic of Kazakhstan for election to the OSCH. 5. The number of candidates in one application cannot exceed the number of members of the RC determined by this provision. 6. If during the term of his powers a member of the RC ceases to perform his functions, he is obliged to notify the Board of the TSN no later than 30 calendar days before the termination of his work in the RC. In this case, the replacement of the retired member of the SC is carried out at the nearest OSCh. 7. In the period between meetings, the SC may involve in its work to fill the resulting vacancy of any member of the TSN at its discretion. Before the next OCH, he resigns, but can be re-elected. 8. Election as a member of the RK is confirmed by the signature of the elected candidate on the protocol of the OSCH on his election to the RK. 9. Members of the SC may be re-elected for the next term. V. Responsibilities of the Audit Commission 1. The RoK exercises current and future control over the financial business activities of TSN. 2. The competence of the Republic of Kazakhstan is determined by the Charter of TSN. The competence of the Republic of Kazakhstan includes: verification of compliance with the established standards, rules, estimates, GOSTs, TU, etc. in financial, economic and production activities; analysis of the financial position of TSN, its solvency, liquidity of assets, the ratio of own and borrowed funds; preliminary review of the TSN activity plan for the coming year; identification of reserves for improving the economic condition of TSN and development of recommendations for the executive bodies of TSN; checking the timeliness and correctness of: payments for services; payments to the budget; making additional and mandatory payments by TSN members; repayment of monetary obligations of TSN. monitoring compliance with TSN and its management bodies of legislative acts and instructions, decisions of the OSCh; verification of the legitimacy of the decisions taken by the board and the chairman of the board, their compliance with the Charter of the TSN and decisions of the OSCH; analysis of decisions of the OSCh, making proposals for their change in case of inconsistency with the provisions of documents that have legal force; 3
4 consideration of complaints from members of the TSN against the actions of the governing bodies and officials of the TSN and the adoption of appropriate decisions on them. 3. When performing its functions, the Audit Commission is authorized to: check any financial documentation of the TSN and the conclusions of the property inventory commission. Compare the data of these documents with the data of primary accounting; check the state of funds and property of TSN; study the minutes of meetings of all TSN bodies; carry out all types of work corresponding to the situation and the powers of the commission; convene an extraordinary OSC; put items on the agenda of the SMC. 4. Members of the RC are obliged to observe commercial secrets, not to disclose information that is confidential, to which members of the RC have access in the performance of their functions documentation necessary for the work of the SC, and provide conditions for its work. 6. At the request of the Republic of Kazakhstan, persons holding positions in the management bodies of the TSN are required to submit any documents on the financial and economic activities of the TSN. These documents must be submitted to the Republic of Kazakhstan within 10 working days after its written request to the relevant structure. 7. In cases where identified violations in the economic, financial, legal activities or a threat to the interests of the TSN require a decision on issues that are within the competence of the executive bodies of the TSN, members of the SC have the right to demand from authorized persons to convene meetings of the executive body or put these issues on the agenda OSCH. 8. The RK has the right to demand a personal explanation from the employees of TSN, including any officials, on issues within their competence. 9. The RK has the right, if necessary, to involve in its work on a contractual basis specialists who do not hold regular positions in the TSN and require the executive body to pay all necessary expenses related to the conduct of audits and revisions. 10. The RC has the right to raise the question of the responsibility of employees, including any officials of TSN, before the OSCh or TSN management bodies in case they violate the Charter of the TSN or the provisions, rules, and instructions adopted by the OSCh, or other regulatory documents of the TSN 11. Members of the TSN, who are members of the RC, do not exercise the right to vote, either personally or by proxy of other members of the TSN, when resolving issues related to 4
5 bringing them to responsibility or exempting them from such or removing them from office. 12. Members of the SC elected by the OSCh receive remuneration and compensation for the performance of their duties in the amount established by the Regulations on the remuneration of the board and the audit commission of the TSN. VI. The procedure for the work of the Audit Commission 1. The procedure for the activities of the Republic of Kazakhstan is regulated by this provision. 2. The RC carries out regular inspections (solid or selective) and revisions of the financial and economic activities and current documentation of the TSN according to the plan approved by it, but at least once a year, or unscheduled - upon request. 3. An unscheduled audit of the financial and economic activities of TSN is carried out by the RK: on behalf of the OSCh; at the written request of the board or the chairman of the board of TSN; on its own initiative, the Republic of Kazakhstan is obliged, no later than 15 (fifteen) days after the end of the financial year, to start checking the activities of the TSN, the state of funds and property of the TSN, auditing the books, accounts, documents related to the report and balance sheet, all office work of the TSN. 5. Audits and checks should not disrupt the normal mode of operation of TSN. 6. The SC presents the results of its audits and checks and its conclusions on them to the persons who requested them, and to the OSCh. 7. Reports of the Republic of Kazakhstan are presented in the form of written reports, memorandums and messages. 8. No later than 30 (thirty) days after the submission of TSN's annual report to the SC, it shall submit its opinion on it to the PSC. 9. Members of the SC may take part in the meetings of the Board with the right of an advisory vote. 10. All documents issued on behalf of the RK must be signed by the chairman of the commission on each sheet or be bound. 11. Based on the results of the audit of financial and economic activities, TSN RK draws up a conclusion, which should contain: confirmation of the accuracy of the data contained in the reports and other financial documents; information on the facts of violation of the procedure for maintaining accounting records and presentation of financial statements established by legal acts of the Russian Federation, as well as legal acts of the Russian Federation in the course of financial and economic activities. 5
6 VII. Meetings of the Audit Commission 1. The SC resolves all issues at its meetings. 2. Meetings of the SC are held according to the approved plan, as well as before the start of the audit or audit and after their completion to discuss the results. 3. Any member of the SC may demand the convening of an emergency meeting of the SC in case of violations that require an urgent decision of the SC. 4. Meetings of the SC are considered competent if they are attended by at least half of its members. 5. All members of the SC have equal rights. 6. Decisions, acts and conclusions of the SC are adopted by a simple majority of votes of its members. 7. In case of disagreement with the decision of the commission, a member of the SC has the right to record this in the minutes of the meeting, issuing it as a dissenting opinion, and bring it to the attention of the Board and the OSCh. 8. The SC must keep detailed minutes of the meetings with the attachment of all reports, conclusions, judgments and statements of dissenting opinions of individual members of the SC. 9. Minutes of the SC meetings must be kept at the location of the TSN. They should be available for review to TSN members at any time during the working day. TSN members and their representatives have the right to make copies of these documents. 10. For the meetings of the audit commission and for the period of inspections, the board of TSN provides premises in TSN. 11. The Audit Commission at the expense of TSN is provided with the necessary stationery and other consumables to the extent necessary for the activities of the Audit Commission. VIII. Responsibility of members of the Audit Commission 1. Members of the RC are liable for the unfair performance of their duties in the manner prescribed by the current legislation of the Russian Federation and the regulatory documents of TSN. 2. When conducting inspections, the members of the SC are obliged to properly study the documents and materials related to the subject of the inspection. For unfair conclusions, members of the SC are liable, the measure of which is determined by the OSCh. 3. The RC is obliged to submit reports on the results of audits and inspections in the appropriate form to the OSCh and the TSN Board in a timely manner, accompanying them with the necessary comments and suggestions to improve the efficiency of the TSN. 4. The RK is not entitled to disclose the results of audits and checks before they are approved by the body on behalf of which they were carried out. 5. If there is a serious threat to the interests of TSN or abuse is detected, 6
7 admitted by TSN officials, members of the SC are obliged to demand the convening of an extraordinary OSCh. 6. Members of the SC are obliged to observe commercial secrets, not to disclose information that is confidential, to which they have access in the performance of their functions in accordance with their competence. IX. The procedure for approving and amending the Regulations on the Republic of Kazakhstan. 1. The Regulation on the Republic of Kazakhstan is approved by the OSCh. The decision to approve it is taken by a simple majority of votes. 2. Proposals to amend and supplement these Regulations are made and accepted in the usual manner as proposals on the agenda of the OSCH. 3. This Regulation and all amendments and additions made to it shall enter into force from the moment of their approval at the OSCh. 4. If, as a result of a change in the legislative and regulatory acts of the Russian Federation, certain articles of this Regulation conflict with legislative acts, they become invalid and until the moment changes are made to this Regulation, the members of the RK are guided by the legislative acts of the Russian Federation. 7
Appendix 4 To the minutes of the meeting of the board 4 of the housing cooperative "Avial" dated August 27, 2015 17 Regulations on the Audit Commission of the housing construction cooperative "Avial" 1. General provisions
Approved by the General Meeting of Members of the Housing and Construction Cooperative "Bereg" Minutes dated " " Mr. N Regulations on the activities of the Audit Commission of the Housing and Construction Cooperative "Bereg" 1. General Provisions
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2 Regulations on the Audit Commission of the Open Joint Stock Company "Agency for Housing Mortgage Lending" 1. Status and composition of the Audit Commission 2. Functions and duties of the Audit Commission
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APPROVED
By decision of the General Meeting
members of TSN "United"
REGULATIONS ON THE AUDIT COMMISSION
- General provisions
1.1. These Regulations on the Audit Commission of TSN United, developed in accordance with the current legislation of the Russian Federation, federal law dated 15.04.1998 No. 66-FZ "On horticultural, horticultural and country non-profit associations citizens” (Article 25, clause 1) and the Charter of TSN “United”, is an internal document of TSN “United” (hereinafter referred to as the Partnership).
1.2. The Regulations on the Audit Commission of the Partnership determine the status, composition, functions, duties and powers of this commission, the procedure for electing and early termination of the powers of its members, the procedure for its activities and interaction with other management bodies of the Partnership.
- Status and composition of the Audit Commission
2.1. The Audit Commission (Auditor) is a permanent internal control body of the Partnership (hereinafter referred to as the Audit Commission), which regularly monitors the financial and economic activities of the Partnership, including the activities of the Management Board of the Partnership and its Chairman.
2.2. The Audit Commission acts in the interests of the members of the Partnership and in its activities is accountable to the General Meeting of the members of the Partnership (Meeting of Commissioners).
2.3. In carrying out its activities, the Audit Commission is independent
from officials of the management bodies of the Partnership.
2.4. In its activities, the Audit Commission is guided by the current legislation of the Russian Federation, the Articles of Association of the Partnership, these Regulations and other internal documents of the Partnership approved by the General Meeting of Members of the Partnership, insofar as it relates to the activities of the Audit Commission.
2.5. The Audit Commission is elected at the General Meeting of the Partnership members in the manner prescribed by the current legislation of the Russian Federation, the Charter of the Partnership and these Regulations, for a period of two years, consisting of three people from among the members of the Partnership.
2.6. The Chairman and members of the Management Board, as well as their spouses, parents, children, grandchildren, brothers and sisters (their spouses) cannot be elected to the Audit Commission.
2.7. Members of the Audit Commission are reimbursed for expenses related to the direct execution by them official functions in connection with the ongoing inspections, documented. By decision of the General Meeting of the Partnership members, members of the Audit Commission may be remunerated based on the results of the work performed. The remuneration is paid under a civil law contract signed with the members of the Audit Commission on behalf of the Partnership by the Chairman of the Board of the Partnership, in accordance with the current legislation of the Russian Federation.
2.8. By decision of the General Meeting of the Partnership members, an able-bodied person may be involved in the work of the Audit Commission. individual, not limited in civil capacity and meeting the requirements of clause 2.6. of this Regulation.
2.9. The term of office of the Audit Commission elected from among the members of the Partnership by the general meeting of its members consisting of three people is two years.
2.10. The Audit Commission elects a chairman and a secretary from among its members. The Chairman and Secretary of the Audit Commission are elected at a meeting of the Audit Commission by a majority of votes from total number elected members commissions. The Audit Commission has the right to re-elect its Chairman and Secretary at any time by a majority vote of the total number of elected members of the Commission.
2.11. Chairman of the Audit Commission:
— convenes and holds meetings of the Audit Commission;
— approves the agenda of the meeting of the Audit Commission, and also resolves all necessary questions related to the preparation and holding of the meeting of the Audit Commission;
— organizes the current work of the Audit Commission;
- represents the Audit Commission at the General Meeting of the Partnership members and meetings of the Board of the Partnership;
— signs the minutes of the meeting of the Audit Commission and other documents issued on its behalf;
2.12. Secretary of the Audit Commission of the Partnership:
- organizes the keeping of minutes of meetings of the Audit Commission of the Partnership;
- ensures timely informing of the Partnership's management bodies about the results of the inspections carried out, provides copies of the conclusions of the Audit Commission of the Partnership;
— draws up and signs the minutes of the meetings of the Audit Commission of the Partnership;
— organizes record keeping, document circulation and storage of documents of the Audit Commission;
— organizes the notification of the members of the Audit Commission of the Partnership about the meetings of the Audit Commission, scheduled and unscheduled inspections of the activities of the Partnership;
- performs other functions provided for by the Articles of Association of the Partnership and these Regulations.
- Functions, powers and obligations of the Audit Commission
3.1. The functions of the audit committee include:
– verification of the financial documentation of the Partnership, comparison of documents with primary accounting data and property inventory data;
— verification of compliance with the norms of the current legislation of the Russian Federation in financial and economic activities;
— analysis of accounting compliance with existing regulations;
— analysis of the financial position of the Partnership, its solvency, liquidity of assets, ratio of own and borrowed funds, identification of reserves for improving the economic condition of the Partnership and development of recommendations for the governing bodies of the Partnership;
— implementation independent evaluation information about financial condition Partnership and the state of its property;
– checking the timeliness and correctness of payments to suppliers of products and services, tax deductions and payments to the budget, interest on securities
and investments, repayment of other obligations;
– verification of the correctness of the preparation of the income and expenditure estimates of the Partnership, the annual report, reporting documentation for tax authorities, statistical authorities, other authorities government controlled;
— other functions related to control over the financial and economic activities of the Partnership, over the activities of the Management Board and its Chairman.
3.2. Rights of the Audit Commission:
— receive from the management bodies of the Partnership all the documents requested by the commission
documents, materials necessary for its work, the study of which corresponds to the functions and powers of the Audit Commission;
- obtain unhindered access to all office premises of the Partnership, as well as, if necessary, seal cash vaults, material warehouses, archives and other office premises of the Partnership for the period of the inspection in order to preserve the valuables and documents located in them;
- take out of business separate documents(with leaving in the cases of the act of seizure and copies of the seized documents), if during the check forgeries, forgeries or other abuses are found;
— make inquiries and receive materials from other official sources for an independent assessment of information on the material and financial condition of the Partnership;
— require a written and (or) personal explanation from any employees of the Partnership, members of the Partnership, including members of the Board of the Partnership and
its Chairman, on issues arising in the course of inspections and within the competence of the Audit Commission;
— involve, if necessary, on a contractual basis, to conduct an audit (audit) of specialists in the relevant fields (law, economics, finance, accounting, management, economic security and others), as well as specialized organizations;
- submission for consideration by officials of the Partnership's management bodies the issue of applying disciplinary and material liability measures to the employees of the Partnership, as well as members and officials of the management bodies of the Partnership, in case they violate the Articles of Association of the Partnership and
internal documents of the Partnership in the field of implementation financial and economic activities;
- issue orders to officials of the management bodies of the Partnership to take immediate action in connection with the identified violations, if failure to take such measures may lead to the loss of valuables, documents or contribute to further abuse;
- convene, by posting information and messages on the official website of the Partnership, within its powers, an extraordinary General Meeting of the members of the Partnership based on the results of the audit when creating a threat to the interests of the Partnership and its members, or in case of revealing abuses by the members of the Board of the Partnership and the Chairman of the Board, in the manner prescribed by law Russian Federation, the Charter of the Partnership and these Regulations;
- make proposals to the agenda of the General Meeting of the Partnership, including the early termination of the powers of its individual members on the grounds provided for in clause 6.6. of this Regulation, as well as proposals for amendments and additions to these Regulations;
- appeal against the refusal of the Board of the Partnership to hold an extraordinary General Meeting of the members of the Partnership at the request of the Audit Commission in court.
3.4. Responsibilities of the Audit Commission:
- check the implementation by the Board of the Partnership and the Chairman of the Board of decisions of the General Meetings of Members of the Partnership, the legality of civil law transactions made by the governing bodies of the Partnership, regulatory legal acts regulating the activities of the Partnership, the state of its property;
- carry out scheduled audits of the financial and economic activities of the Partnership at least once a year, as well as extraordinary audits in accordance with the Charter of the Partnership and these Regulations;
- report on the results of the audit to the General Meeting of the Partnership members with the submission of recommendations on the elimination of identified violations in writing;
- timely report to the General Meeting of members of the Partnership on all identified violations in the activities of the governing bodies of the Partnership;
- exercise control over the timely consideration by the Board of the Partnership and the Chairman of the Board of applications of the members of the Partnership;
- to familiarize the audited subject (Chairman of the Board) with the results of the audit no later than 14 days before the general meeting of the members of the Partnership (meeting of authorized persons).
3.5. Duties and responsibilities of a member of the Audit Commission:
- personally participate in meetings of the Audit Commission, in conducting audits of the financial and economic activities of the Partnership, including the activities of the Board of the Partnership and its Chairman;
— bear responsibility for the improper performance of duties provided for by the legislation of the Russian Federation, the Articles of Association of the Partnership and these Regulations;
- be responsible for incorrect conclusions based on the results of the audit (audit), the extent of which is determined by the General Meeting of the Partnership, the legislation of the Russian Federation and the Articles of Association of the Partnership. The liability of a member of the Audit Commission for improper performance of the duties stipulated by these Regulations, the Articles of Association of the Partnership and the General Meeting of Members of the Partnership is established equal to the liability of a member of the Partnership for violations of the requirements of the Charter of the Partnership.
- The procedure for conducting scheduled and unscheduled inspections
4.1. A scheduled audit (audit) of the financial and economic activities of the Partnership, as well as the activities of the Board of the Partnership and its Chairman, is carried out at least once a year. A scheduled inspection (audit) is carried out no later than one month before the annual General Meeting of the members of the Partnership in accordance with the work plan of the Audit Commission.
4.2. The work plan of the Audit Commission of the Partnership is approved at the first organizational meeting of the Audit Commission, which must be held no later than thirty days from the date of election of the new Audit Commission at the General Meeting of the Partnership members.
4.3. An unscheduled audit (audit) of the financial and economic activities of the Partnership, including the activities of the Management Board of the Partnership and its Chairman, is also carried out at any time by:
— the initiative of the Audit Commission itself;
- decision of the General Meeting of members of the Partnership;
- at the request of at least one fifth of the total number of members of the Partnership;
- at the request of at least one third of the total number of members of the Board of the Partnership.
4.4. If the General Meeting of the Partnership decides to conduct an unscheduled audit of the activities of the Partnership, the Audit Commission, within seven calendar days after the date of the meeting, is obliged to meet and hold a meeting of the Audit Commission and determine the procedure for conducting an unscheduled audit (audit).
4.5. Members of the Partnership or members of the Management Board of the Partnership - initiators of the audit of the activities of the Partnership send a written request to the Audit Commission. The request must contain:
— Full name members - initiators of the audit;
- numbers of sections and other grounds certifying the rights of the initiators to the requirements for the inspection;
— substantiation of the need for extraordinary check(audit) of the activities of the Partnership.
The requirement is signed personally by the members of the Partnership.
4.6. The requirements of the members of the Partnership - initiators of an extraordinary audit shall be sent by valuable letter to the Partnership with a return receipt and (and) handed over to the Chairman of the Audit Commission. The date of submission of the request is determined by the date of notification of its delivery or the date of signature of the Chairman of the Audit Commission upon receipt of the written request.
4.7. Within ten calendar days from the date of submission of the request, the Audit Commission must decide to conduct an extraordinary audit of the Partnership's activities or formulate a reasoned refusal to conduct an audit.
4.8. Refusal to conduct an extraordinary audit of the activities of the Partnership may be given by the Audit Commission in the following cases:
- the citizens who submitted the claim are not members of the Partnership on the date of the claim;
- the number of initiators of the submitted claim does not comply with the provisions of subparagraph 2 of paragraph 3 of Art. 25 of the Federal Law of April 15, 1998 No. 66-FZ "On horticultural, horticultural and dacha non-profit associations of citizens";
- the demand does not contain information that makes it possible to definitely establish the compliance of the initiators of the presentation of the demand with the conditions provided for by the current legislation for members of the Partnership who have the right to make such demands.
4.9. The decision of the Audit Commission of the Partnership to conduct an extraordinary audit, or to refuse to conduct such an audit, is sent to the initiators of the audit within seven calendar days from the date of such a decision.
4.10. The initiators of the audit of the Partnership's activities have the right, at any time before the Audit Commission makes a decision to audit the activities of the Partnership, including the activities of the Management Board of the Partnership and its Chairman, to withdraw their request by notifying the Audit Commission in writing.
4.11. An unscheduled audit (audit) of the financial and economic activities of the company must be carried out within one month from the date of the decision to conduct an audit (audit). If necessary, the Audit Commission may decide to extend the period for the audit to two months.
4.12. When conducting an audit, members of the Audit Commission request Required documents and materials from the management bodies of the Partnership, which have the necessary documents and materials at their disposal, orally, and, if necessary, in writing. The requested documents and materials must be submitted to the members of the Audit Commission within three calendar days from the receipt of the request and no later than five calendar days after its written request.
4.13. A member of the Audit Commission must have access to books, records, business correspondence and other information related to the relevant objects of verification.
4.14. Officials management bodies of the Partnership, employees and members of the Partnership are obliged to:
— create conditions for the inspectors to ensure the effective conduct of the audit, provide the members of the Audit Commission with all the necessary information and documentation, as well as give, at their request (oral or written), explanations and explanations orally and writing;
— promptly eliminate all violations identified by the Audit Commission, including those related to accounting and preparation of accounting and other financial statements;
- not to allow any actions during the audit aimed at limiting the range of issues to be clarified during the audit.
4.15. Based on the results of the inspection (audit) of the activities of the Partnership, the Audit Commission draws up a written opinion, which is a document of the internal control of the Partnership. The conclusion of the Audit Commission should consist of three parts: introductory, analytical and final.
4.15.1. The introductory part of the opinion of the Audit Commission should include:
- the name of the document as a whole - "Conclusion of the Audit Commission of TSN" United ".
- date and place of drawing up the conclusion;
— date (period) and place of the inspection;
- the basis for the audit (decision of the Audit Commission, the General Meeting of the members of the Partnership, the initiative of the members of the Partnership);
- the purpose and object of the audit (determining the legality of the activities of the Partnership and its management bodies, establishing the reliability of accounting and other documentation, control over the timely consideration by the Board and the Chairman of the Board of the Partnership of applications from members of the Partnership, etc.);
- a list of legal and other documents regulating the activities of the Partnership, which were used during the audit.
4.15.2. The analytical part should contain an objective assessment of the state of the object being checked and include:
- general results of the verification of accounting and reporting documentation and other documentation of the financial and economic activities of the Partnership;
— general results of verification of compliance with the requirements of the legislation of the Russian Federation when performing financial and business operations;
- other results in accordance with the object of verification.
4.15.3. The final part of the conclusion of the Audit Commission is the reasoned conclusions of the Audit Commission and must contain:
— confirmation of the reliability of the data contained in the reports, financial documents and organizational and administrative acts of the management bodies of the Partnership;
- information about the revealed facts of violations established by the current legislation for the implementation of the activities of the Partnership, other facts of violations in accordance with the purpose of the audit;
4.15.4. The opinion of the Audit Commission is drawn up in at least two copies no later than seven days from the date of the audit and is signed by all members of the Audit Commission at a meeting of the Audit Commission following the results of the audit. One copy of the conclusion remains in the affairs of the Audit Commission, the rest are sent to the Board of the Partnership, and in the event of an extraordinary audit at the request of members of the Partnership - also to these citizens, within seven days from the date of its signing. The results of the audit are presented to the General Meeting of the members of the Partnership.
4.16. The Partnership is obliged to keep the conclusions of the Audit Commission and provide access to them at the request of the members of the Partnership.
4.17. Based on the results of an extraordinary audit (audit) when creating a threat to the interests of the Partnership and its members, or when identifying abuses by members of the Board of the Partnership and the Chairman of the Board, the Audit Commission, within its powers, is obliged to convene an extraordinary General Meeting of members of the Partnership in accordance with the Federal Law of 15.04.1998. No. 66-FZ "On horticultural, horticultural and dacha non-profit associations of citizens" and the Charter of the Partnership in order.
4.18. The request to convene an extraordinary General Meeting of the members of the Partnership is accepted by a simple majority of votes of the members of the Audit Commission present at the meeting and sent to the Board of the Partnership. This requirement is signed by the members of the Audit Commission who voted for its adoption.
4.19. The Board of the Partnership is obliged, within seven days from the date of receipt of the request of the Audit Commission of the Partnership to hold an extraordinary General Meeting of the members of the Partnership, to consider the specified requirement and decide on holding an extraordinary General Meeting of the members of the Partnership, setting the date of the meeting no later than 1 month from the date of receipt of the request.
- Organization of the work of the Audit Commission
5.1. The Audit Commission decides all issues at its meetings. Minutes are kept at meetings of the Audit Commission. The minutes of the meeting of the Audit Commission shall be signed by the chairman of the meeting, who is responsible for the correctness of the minutes. Meetings of the Audit Commission are held before and after the audit.
5.2. Notification of the meeting of the Audit Commission of the Partnership is sent to the members of the Audit Commission by registered mail, sms messages, through the official website of the Partnership or by e-mail not later than ten calendar days before the date of the meeting.
5.3. All meetings of the Audit Commission are held in person.
5.4. The meeting of the Audit Commission includes the following stages:
— opening of the meeting by the Chairman of the Audit Commission;
— determination of the quorum of the meeting;
— announcement of issues on the agenda of the meeting;
- presentations with reports, messages and reports on the agenda of the meeting, their discussion;
— formulation by the Chairman of the Audit Commission of a draft decision on
agenda items;
— announcement of decisions of the Audit Commission on agenda items;
— registration of the minutes of the meeting of the Audit Commission.
5.5. The meeting of the Audit Commission is competent (has a quorum) if more than half of the members of the Audit Commission participate in it. In the absence of a quorum, the meeting of the Audit Commission is postponed for more than late deadline but not more than ten calendar days.
5.6. Members of the Audit Commission, in case of their disagreement with the decision of the commission, have the right to record a dissenting opinion in the minutes of the meeting and bring it to the attention of the Board of the Partnership and its Chairman, the General Meeting of the members of the Partnership.
5.7. The minutes of the meeting of the Audit Commission must contain:
- date, time and place of the meeting
— a list of members of the Audit Commission and persons present at the meeting;
— information about the quorum of the meeting;
- issues included in the agenda of the meeting;
— the main provisions of speeches, reports and reports on agenda items
— decisions taken by the Audit Commission.
5.8. The minutes of the meeting of the Audit Commission shall be drawn up in at least two copies no later than seven days from the date of the meeting, signed by the Chairman and Secretary of the Audit Commission and certified by the round seal of the Partnership.
5.9. Minutes of meetings of the Audit Commission are filed in the book of minutes of meetings of this body, which must be permanently kept in the files of the Partnership. The book of protocols must at any time be provided to any member of the Partnership for review.
5.10. Copies of the minutes of meetings and decisions of the Audit Commission and extracts from these protocols, certified by the signature of the Chairman of the Audit Commission and the seal of the Partnership, are submitted to the members of the Partnership at their request, as well as to the local government on whose territory the Partnership is located, to the bodies state power the relevant subject of the Russian Federation, judicial and law enforcement agencies, organizations in accordance with their requests in writing.
- The procedure for the election and early termination of the powers of members
Audit Commission
6.1. Nomination of candidates to the Audit Commission is carried out in accordance with the procedure established by the current legislation of the Russian Federation, the Articles of Association of the Partnership and these Regulations.
6.2. Voting during the election of the Auditing Commission is held separately for each candidate for membership in the Auditing Commission. The decision to include a specific person in the Audit Commission is made by a simple majority of votes of the members participating in the general meeting of members of the Partnership.
6.3. If, following the results of voting at the General Meeting of the Partnership's members, the candidate passed simultaneously to any governing body and to the Audit Commission of the Partnership, then he has the right to choose membership in one of these bodies. The General Meeting of the Partnership members nominates a new candidate for the vacant position.
6.4. A member of the Audit Commission has the right, on his own initiative, to withdraw from its membership at any time by notifying the rest of its members in writing.
6.5. The powers of individual members or the entire composition of the Audit Commission may be terminated ahead of schedule by the decision of the General Meeting of Members of the Partnership on the following grounds:
- at the request of at least one quarter of the total number of members of the Partnership;
— absence of a member of the Audit Commission at its meetings or non-participation in its work for six months;
— during the audits, the members (member) of the Audit Commission improperly studied all the documents and materials related to the subject of the audit, which resulted in incorrect conclusions of the Audit Commission;
— non-compliance by individual members of the Audit Commission or by the Audit Commission as a whole with clause 3.4. of this Regulation;
— commission of other actions (inaction) of the members of the Audit Commission, which entailed adverse consequences for the Partnership.
6.6. In the event that the number of members of the Audit Commission becomes less than half of the elected number provided for by the Articles of Association of the Partnership and these Regulations, the Board of the Partnership is obliged to convene an extraordinary general meeting of the members of the Partnership to elect a new composition of the Audit Commission. The remaining members of the Audit Commission shall exercise their functions until a new composition of the Audit Commission is elected by an extraordinary General Meeting of the Partnership members. In the event of early termination of the powers of the Audit Commission, the powers of the newly elected members of the Audit Commission are valid until the next moment of election (re-election) of the Audit Commission by the General Meeting of the Partnership members.
6.7. If the extraordinary General Meeting of the Partnership members prematurely terminated the powers of the entire composition of the Audit Commission as a whole or its individual members, as a result of which their number became less than half of the elected composition, and did not elect a new composition of the Audit Commission (its individual members), then within no more than seven calendar days from the date of this decision, the Board of the Partnership is obliged to decide to convene an extraordinary General Meeting of members of the Partnership with an agenda item on the election of a new Audit Commission. The Board of the Partnership sets the deadline for submitting proposals for candidates to the Audit Commission. Members of the Partnership have the right to make proposals on candidates for the Audit Commission.
- Final provisions
These Regulations on the Audit Commission are adopted by the General Meeting of the Partnership members by a simple majority of votes on the basis of the internal Regulations of the Partnership.