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How to check the financial activity of snt. Control over the financial and economic activities of snt. What should SNT contributions be used for?

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Checking SNT

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

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 Criminal Procedure Code 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 it is worth getting a written refusal from the chairman of the commission to participate in its work just in case.

I am a member of the audit committee of the SNT. I tried to check the financial activities of the accountant and the former chairman, the 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 verify documents and spend money on creating a gas supply system for SNT to one member of the commission (individually) and draw 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 in SNT should have your own audit committee, 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. Best wishes)

These questions must be addressed in general meeting members of the SNT. 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": In the charter of the partnership in without fail the following shall be indicated: 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 comment. 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 a legal document, the collection of which is carried out in an indisputable manner. Violation of Articles 11,12,309,310,544 of the Civil Code of the Russian Federation. Only through arbitration court and that cannot be turned off, but must be exacted. 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 issue.

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, the 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 of 04/15/1998 N 66-FZ (as amended on 07/03/2016) "On horticultural, horticultural and dacha non-profit associations of citizens" Article 25. Control over financial and economic activity horticultural, horticultural or country non-profit association 1. 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 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 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 presentation 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 to contact Arkhangelsk regional office 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 given the right to inspect the economic and financial activities of such associations by the decision of the founding conference, presenting the results of the audit to the boards of horticultural, horticultural or dacha non-profit associations and general meetings 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 presentation 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 a return receipt, a valuable letter by Russian post 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 a stamp will be evidence), You can also submit a request...

Protection of the rights of members of horticultural non-profit partnerships is one of the most common causes with which 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 , targeted, 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 SNT member 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 specialists such as a lawyer and an accountant, make decisions to stay in the SNT or to conduct gardening, horticulture, dacha farming in individually, offering the board a version of the agreement on the conduct of 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?

Create an initiative group from among the members of the SNT
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 for the last three years
Contact a lawyer and an auditor, providing these specialists with the information you have about financial and economic activities.
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)
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.
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.
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
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
Address:
Claimant: full name
Address:
Respondent: SNT "name of SNT"
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)
Application:
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, gardening and country 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.
Application:
Copies of signature sheets with signatures of SNT members 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 convening an Extraordinary Meeting of 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 horticultural, horticultural, non-profit or dacha associations of citizens are regulated by the Federal Law "On horticultural, horticultural and dacha non-profit associations of citizens" dated April 15, 1998, as amended on December 30, 2008 No. 66 FZ, the Civil Code of the Russian Federation and other regulatory 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 years 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 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 are considered accepted as members of such an association from the moment of its state registration. Other persons joining such an association are accepted as members by the general meeting of members of the horticultural, horticultural or dacha non-profit association.
5. Each member of a horticultural, horticultural or dacha non-profit association 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.
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, horticultural or dacha non-profit association has the right to:
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 governing bodies of such an association and its control body;
3) manage independently on their land plot in accordance with its permitted use;
4) carry out in accordance with urban planning, construction, environmental, sanitary and hygienic, fire and other established requirements(norms, rules and regulations) construction and restructuring of a residential building, utility buildings and structures - on a garden plot; 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 a horticultural, horticultural or dacha non-profit association or a 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 limits of the unpaid part of the additional contribution of 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 modes, 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.

Main and key figure in any horticultural non-profit partnership there has always been a 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, CNT chairs do not have time to visit lawyers or search and understand laws on the search network, although they have many questions on the forums, in particular, about 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 current legislation. 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:

Upon a written statement of the chairman on the voluntary resignation of his duties.
For regularly refusing to hold meetings of the board if its members insisted on it in writing.
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 at 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.
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).
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.
They can be dismissed if they refuse to provide an audit commission for checking all the necessary documentation of the partnership.

This list is supplemented or reduced only at general meetings. The chairman is obliged to obey the board of the SNT, being guided in his work by the charter and legislation of the Russian Federation (in particular, article 66 “On horticultural, gardening and country non-profit organizations of 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 decisions of the courts, 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:

The provisions of the legislation of the Russian Federation that regulate the economic and legal activities of SNT.
Rules of internal labor regulations of the organization.
Rules and norms of labor protection, fire safety rules, civil defense and safety regulations.
Technical and project documentation of the partnership, 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 internal regulations and job 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?

Preside over board meetings with the right of first signature on financial documents and minutes.
Conclude contracts, open bank accounts, issue powers of attorney.
Constantly monitor the proper performance of all employees of their duties.
Monitor the correct operation and safety of all SNT engineering equipment.
Conduct a weekly inspection of the common property of the organization in order to identify its technical condition, effective work and degree of wear.
Maintain contacts with representatives of energy supply and contractor organizations regarding the fulfillment of SNT contractual obligations. Arrange access for specialists to engineering equipment.
Control the fulfillment of obligations by energy supply organizations and contractors under contracts with the partnership, promptly inform the board of the facts of violation of contractual obligations.
Timely conclude service agreements with third-party organizations, paying for their services at the specified rates.
The duties of the chairman of the SNT also include representing the interests of the partnership in the district administration, sanitary supervision, state fire supervision, and technological supervision to the extent of its competence.
Take measures to eliminate emergencies (shutdown of electrical equipment, accidents, etc.), draw up acts on the fact of emergency situations at the request of the owners.
Record and record the readings of electricity meters on a monthly basis (if necessary, with the involvement of employees of the relevant services), transfer the readings of the devices to the accounting department of the SNT and to energy supply organizations.
Work with persistent non-payers to eliminate debts for maintenance and other services provided.
Timely inform the owners about the restrictions (or disconnections) of the services provided by means of announcements placed on information stands, control the information on the SNT website.
To control applications, their accounting and timely execution by SNT employees.
Monitor the sanitary condition and cleanliness of the territory, including the container site.
At least once a quarter, inform the board of the partnership about the plans and the results of their implementation.
Ensure the availability, safety and replenishment of the working and technical documentation SNT - plans, diagrams, drawings.
To exercise control over reporting - accounting, statistical, technical.
Supervise the activities of the chief accountant of a non-profit organization.
Verify the correctness of the accrual of payments to owners of SNT.
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.
Twice a month to receive members of the organization, both in person and general issues SNT activities.
Make purchases of material and technical resources that are necessary for the statutory activities of SNT.
Keep confidential information that the chairman should have in accordance with his position ( financial condition organizations, personal data of members of the partnership).
On execution official duties be polite and correct with employees and land owners.
If 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:

Represent the interests of SNT in state structures and in local governments.
Decide personnel matters- hire employees, dismiss inappropriate positions. In accordance with existing legislation, to take measures of punishment and encouragement to employees.
Give instructions to employees that must be followed.
Suspend employees from work in case of gross violation of internal regulations, official duties, sanitary standards, labor protection and fire safety rules.
Use the information received from members of the Board to perform their duties.
Use the equipment, materials and inventory provided by the partnership.
The manager has the right to compensation for expenses incurred during the performance of official duties agreed with the board in advance.
Receive from the owners of the partnership copies of title documents and confirming their rights to land plots.
Petition before the general meeting (or board) for the exclusion of debtors from the members of the organization.
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.
The chairman has the right to a polite, respectful and correct attitude of employees and members of the partnership.
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 total consumption electricity on a 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 clearance 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 the 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 commission. 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 governing bodies are also elected at the general meeting, then the audit commission is appointed after them.

Functions of the Audit Commission:

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

After checking the financial activities, 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 promptly 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 the 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 on the annual report of the partnership 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:

During the period of inspections, the board provides all possible assistance in the work of the auditors, placing at their disposal an office, office equipment, stationery.
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.
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.
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.
When preparing the general reporting annual meeting of the 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.

Due to the fact that the allotment is for sale, it is quite possible to find an alienation announcement posted by the owner of the site himself. Thus, you can quickly find out his phone number and communicate directly with the seller. It follows from the above that, depending on the final goal, you can find out who owns the land using the cadastral number by contacting the tax service, through the Rosreestr website, and also using the Avito website. How to find out the owner of a dacha plot in SNT The dacha amnesty has no time limits, but at the same time, most of the owners of dacha-type land have not yet formalized their rights to their allotments. Often this is due to the unwillingness to pay land tax. Such a position may seem advantageous, but it also becomes an obstacle in real estate transactions.

Horticultural non-profit partnership "pischevik" Kaliningrad

Author How Easy! Sometimes ordinary citizens need to find the owner of a particular piece of land. The reasons for this can be very different, for example, you need permission from your neighbors to privatize your own land, and the neighboring plot is abandoned.

Info

Or you are planning to rent a few square meters of urban land or do other manipulations, and the owner is unknown. Be that as it may, it is useful to know that you can always get the information you are interested in about the land and its owner by contacting the appropriate authorities.

Related articles: Instruction 1 The cadastral number and area of any land plot are indicated in the cadastral passport. By contacting the cadastral chamber, you can get an extract from this passport free of charge.
2 You can find out who has the right to own land at the Federal Registration Service. 3 Order an extract from the state register.

3 ways to find out the owner of a land plot by cadastral number

method of formation of a legal entity (creation or reorganization);
information about the founders (participants) of the legal entity,
information on succession - for legal entities created as a result of the reorganization of other legal entities, for legal entities whose constituent documents are amended in connection with the reorganization, as well as for legal entities that have ceased their activities as a result of the reorganization;
surname, name, patronymic and position of a person entitled to act on behalf of a legal entity without a power of attorney.

We recognize the real owners of the land without getting up from your chair

A horticultural non-profit partnership operates at the expense of contributions from its members. But how legitimate are such contributions if gardening is not registered with the tax authorities.

Attention

How to check whether the SNT has official status and whether the governing bodies of the partnership are legitimate. In accordance with paragraphs 6 and 8 of Article 51 Civil Code Russian Federation, a legal entity is considered to be established from the date of making the relevant entry in the Unified State Register legal entities.

Information about the gardening partnership can be obtained from the chairman of the board of SNT or on the official website of the Federal Tax Service in the "Check yourself and the counterparty" section. There you can also print an extract from the Unified State Register of Legal Entities.

Who owns public land in St.

To order an extract from the state register, you need to have a passport with you and know the address of the site. 4 Having paid the established state duty, you can receive an extract from the state register for the object of interest to you within five working days. 5 If it suddenly turns out that the land is not assigned to anyone, then contact the city or village administration. There you should be given an extract from the archive for free. 6 If the owner is established (and is legal entity), then to get more information about it, you should contact the tax office, where you can get an extract from the Unified State Register.

Sources:

land owner

Many suburban areas are in an abandoned state. The land is empty, and well-kept areas are often located nearby.
Moreover, the owners of the latter are not at all opposed to acquiring several acres of horticultural land that is unnecessary to the owner-neighbor.

How to check if snt is registered

Use a proven and reliable service to find out who owns the land by clicking on this link. Inquiry through the tax authorities In some cases, in order to eliminate the possibility of difficulties in the acquisition process, it is necessary to clarify information about the owner of the site by contacting the tax office.
In this way, using a query, you can find out information about the land owner by a unique land number. However, in this situation it is impossible to say that tax office will definitely give a positive answer.
The specialists of the Federal Tax Service are not obliged to provide such information, which is why it is necessary to substantiate the request made, indicating the reason for clarifying the landowner.

After a five-day period, the USRR will prepare an appropriate extract for you, which will indicate the real owner of the site, as well as the existing restrictions on its ownership. In order not to run into scammers when buying real estate, you need to make sure that the owner is standing in front of you.

If the property is bought through a reliable agency, there are no surprises after the purchase, because an agreement has been concluded with the agency on the purity of the transaction, and professionals check the property for all possible risks. If you buy real estate without the services of intermediaries, there are several ways to make sure that it is not a scammer who is selling it.

To complete the procedure, there are different ways. IN electronic form Information from unified register real estate is available to everyone, which is why obtaining an extract is possible through any available resource that contains data from the USRN. However, be aware of possible fraud and do not direct finances for the provision of such services by dubious sites.

At Rosreestr offices To obtain an extract directly from Rosreestr, make an appointment in advance. To do this, use the service "Offices and receptions".

This procedure does not involve payment, and you can monitor the status of the submitted application online by clicking on the link https://lk.rosreestr.ru/#/offices. With the help of the MFC In the same way, it is possible to obtain an extract from multifunctional centers. Apply in the same way as above. Just choose MFC instead of Rosreestr when specifying the place for reception.
In the application, it is also important to indicate in which place the family would like to receive a land plot, but within the boundaries of the municipal district. No more than 30 days are allocated for consideration of the application by law. If the answer is positive, then during the year a large family receives a land plot for designated use. It is worth knowing that having received a free land plot, the family is automatically removed from the queue for an apartment, if any. In case of refusal, the municipal authority must indicate the reason why the application was rejected. Then the family can either appeal the decision in court, or submit documents again.

How to find out the owners of snt

The reason for the appeal may be the reluctance to complete the transaction with the help of intermediaries and verify that the owner of the site has it on legal grounds. If the employee considers the justification sufficient, you can receive not only information about the owner, which will make it possible to contact him, but also inform you of the debts to pay the relevant taxes, if any.

If such amounts were not paid by the owner, it is advisable to pay special attention to this fact. With the help of a special service Avito Contact details of the alienator of land ownership can be found using a public resource - the Avito website.

To do this, go to the section containing announcements of the alienation of property. If you know the unique item number, just type it into the search box.

To exercise control in a garden partnership, apply following methods:

- audit is a set of measures to control all the actual activities of SNT, aimed primarily at verifying the legality, economic feasibility and reliability of committed business transactions and such control is carried out, as a rule, together with intradepartmental control organized by the financial state body.

- an audit is independent expertise(audit) maintenance accounting in the organization, the state of financial statements, the solvency of the organization, as well as consulting in matters of accounting and taxation;

- thematic audit - verification of a certain area of accounting, this may be a verification of accounting for fixed assets, control over the safety of cash or inventory items.

Commission for monitoring compliance with legislation in the SNT

Article 26 of Law No. 66-FZ provides for the creation of a commission in gardening partnerships to monitor compliance with the law, for example, a commission on electricity issues. It is advisable to create such commissions in partnerships that have a workable board.

Audit of the garden partnership

Article 25 of Law No. 66-FZ establishes that the entire financial and household. activities of a horticultural or dacha non-commercial partnership, as well as the activities of its chairman, the activities of members of its board are subject to control by the audit commission selected from among the members this association. The Audit Commission is elected at a general meeting of members of the SNT for a period of two years, consisting of at least three people, of which at least one must understand accounting and tax legislation.

The audit commission cannot include the chairman and members of the board, as well as their immediate relatives and spouses.

The audit commission of the SNT (horticultural, horticultural, dacha association) has responsibilities for:

- verification of the implementation by the board of the SNT and the chairman of all decisions taken by the general meeting of this association;

— verification of the legality of civil law transactions made by the management bodies of the partnership;

- audit the financial and economic activities of the association, the state of availability and safety of its property at least once a year (or more often - at the request of members of the audit committee or by decision of the general meeting);

- control the timely consideration by the board and the chairman of the partnership of incoming applications from members of this association.

The audit commission, based on the results of the audit and on the comments identified during the audit, is obliged to report to the general meeting of summer residents and provide detailed recommendations on the elimination of all identified violations.

If, as a result of the audit, the possibility of a threat to the interests of the members of the partnership is revealed or obvious abuses are revealed on the part of the members of the board and the chairman of the board, the audit commission has the right to convene an extraordinary meeting of the members of this association.

Audit in horticultural non-profit partnerships (SNT)

Like many non-profit organizations, horticultural societies and partnerships are subject to mandatory audit by decision of higher authorities

(these include state ones), as well as an initiative audit at the discretion of the management of the horticultural non-profit partnership (SNT).

Conducting audits (audits) of a garden partnership is dictated by Law No. 307-ФЗ “On Auditing Activities” dated December 30, 2008. Most often, state bodies act as initiators of audits in SNT.

An audit in a garden partnership will also be necessary if such an association carries out any business activity or receives significant earmarked funds for the conduct and implementation of various events, or in some other cases.

During the audit in SNT, auditors carefully study the entire document management system of the audited partnership, get acquainted with the organization of accounting in this SNT in order to comprehensively analyze its activities and identify strong and weaknesses accounting systems in a given society. Special attention is given to checking the compliance of the accounting system in the SNT with the current requirements of regulations and auditing the statutory activities of the horticultural partnership.

The main aspects when conducting an audit of a garden partnership are:

- estimates of income and expenses of the horticultural partnership. Here the auditor checks how correctly and in full the received cash as a result of the association's activities. This includes funds received from entrepreneurial activity and state funding for various purposes and activities;

- constituent documents of SNT. The charter of the partnership must contain information on the size of share contributions of members of the SNT, information on the procedure for distributing profits and losses, and other information. The auditor checks to what extent the information contained in the constituent documents of the SNT is observed and corresponds to the available facts;

— financial (accounting) reporting. Audit of the reporting procedure. The correctness of the balance sheet and f. No. 6 “Report on the intended use of the funds received” are checked (if the organization submits it to the tax authorities);

– audit of compliance with the terms of contracts, timely fulfillment of all obligations under them, audit of settlements on existing debts, on the fulfillment of obligations to the state;

— audit of accounting of property of horticultural associations. Verification of property accounting documents - write-off, damage, audit reports and other accounting documents;

— tax audit of horticultural associations. The correctness of the calculation of tax and other payments from the point of view of legislation, the completeness of their reflection in tax and accounting, their timely payment to the budget are checked;

– verification of the correctness of maintaining separate accounting for statutory activities and commercial.

The most common mistakes encountered during the audit of a horticultural non-profit partnership (SNT):

Errors in design and maintenance constituent documents. An error is recognized as not reflecting or incompletely reflecting in the charter those types of activities carried out by this partnership. It can be a business or other income-generating activity. A violation will also be considered the absence in the charter of the SNT of information on the procedure for paying membership fees, on official duties SNT workers;
Errors in maintaining primary documentation: incorrect, incomplete registration primary documents. Some details provided for by the standards are missing (see Law No. 129-FZ, which sets out the requirements for documentation business transactions);
Failure to comply with the established deadlines and procedures for conducting an inventory, errors in the procedure for conducting it;
Incorrect compilation of correspondence of accounting accounts, violation of the sequence of reflection of transactions performed.

Many horticultural, horticultural and dacha partnerships do not keep separate records for the main (statutory) activity and for the income-generating entrepreneurial activity used. This is considered to be a significant and fairly common error in CNT audits. Business accounting is mandatory for all horticultural non-profit partnerships (if SNT is engaged in commercial activities) and must be properly executed in documents and accounting registers.

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