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On July 29, 2017, the President of the Russian Federation signed a new federal law "On the conduct by citizens of gardening and horticulture for own needs and on amendments to certain legislative acts of the Russian Federation.
Free link to new law for download (docx file format): FZ-217 dated July 29, 2017
The date of entry into force of the law is 01/01/2019. From the same date, FZ-66 of 04/15/98 becomes invalid.
The discussion of the law is open here:
(registration is required to make comments, suggestions, changes).
FZ-217 dated July 29, 2017 - Constantly supplemented, amended comments on the new federal law, taking into account the established practice.
Control over the financial and economic activities of SNT
1. Methods of control in SNT
There are the following control methods that can be applied in a horticultural partnership:
- revision(a set of measures and control actions for documentary and actual verification of the activities of a subordinate organization, in which the establishment of legality and reliability is carried out, as well as economic feasibility completed business transactions, the correctness of job duties of employees of different organizational levels. As a rule, the audit is carried out simultaneously with intradepartmental control, when organizing state financial control);
- audit- independent examination (verification) of the state of accounting, financial condition enterprise, its solvency, as well as the implementation of audit advice;
- thematic check- monitoring a certain topic (task) of the production or financial and economic activities of the organization, for example, checking the organization of accounting for inventory items, fixed assets, checking the safety of funds.
1. Control over financial economic activity horticultural, horticultural or country non-profit association, including the activities of its chairman, members of the board and the board, are carried out by the audit commission (auditor), elected from among the members of such an association by the 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 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:
1) verify the implementation by the board of such an association and the chairman of the board of decisions of general meetings of members of such an association (meetings of authorized persons), the legality of civil law transactions made by the management bodies of such an association, regulatory 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.
To exercise control in the garden partnership, the following methods are used:
- 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 business transactions and such control is carried out, as a rule, together with intradepartmental control organized by the financial state body.
– audit is an independent examination (audit) of accounting in an organization, the state of accounting, the solvency of an organization, as well as advising on 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.
- revision 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 of this association. The audit committee is elected general meeting 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.
Audit Commission of SNT (horticultural, horticultural, dacha association) is responsible 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 management team horticultural non-profit partnership (SNT).
Conducting audits (audits) of a garden partnership is dictated by Law No. 307-FZ “On Auditing” dated December 30, 2008. Most often, audits in SNT are initiated by government bodies.
An audit in a garden partnership will also be necessary if such an association carries out any business activity or receives significant target funds 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 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;
— property accounting audit gardening 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):
- Mistakes in the execution and maintenance of 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 dues, O official duties SNT workers;
- Errors while maintaining primary documentation: incorrect, incomplete execution of 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.
Is it possible to conduct an independent audit in SNT?
Who should initiate this review?
Any member is entitled.
Hello, Larisa Mikhailovna!
You have the right to hold a general meeting of SNT members, raise money for the work of auditors and conclude an agreement with an audit company.
You should have your own audit committee in SNT, which has the right to check the status financial discipline in 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 issues should be resolved at a general meeting of the SNT members. The bylaws of the SNT should spell out the procedure. For verification by the prosecutor's office, there must be weighty arguments and grounds.
If it is difficult for you to formulate a question, call the free multi-channel phone 8 800 505-91-11 a lawyer will help you
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 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.
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 federal law"On horticultural, horticultural and dacha non-profit associations of citizens" dated 15.04.1998 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 carried out by the audit commission ( auditor) elected from among the members of such an association by the general meeting of its members consisting of one or at least three people for a period of two years.
If it is difficult for you to formulate a question, call the free multi-channel phone 8 800 505-91-11 a lawyer will help you
Is it possible to conduct an independent audit in SNT?
Who should initiate this review?
Any member is entitled.
Hello, Larisa Mikhailovna!
You have the right to hold a general meeting of SNT members, raise money for the work of auditors and conclude an agreement with an audit company.
You should have your own audit commission in the SNT, which has the right to check the state of financial discipline in the SNT and, in case of violations, file an application with the prosecutor's office.
Either immediately submit an application to the prosecutor's office, and she will initiate the check and figure everything out.
Best wishes)
These issues should be resolved at a general meeting of the SNT members. The bylaws of the SNT should spell out the procedure. For verification by the prosecutor's office, there must be weighty arguments and grounds.
