Control over the financial activities of the gardening partnership. The procedure for filing a complaint against the chairman of the council

REMINDER TO A MEMBER OF A GARDENING NON-PROFIT PARTNERSHIP

The leaflet is based on current legislation Russian Federation on the legal status of horticultural non-profit partnerships ah (SNT) and the rights of their members.

Currently, the legislation of the Russian Federation comprehensively and comprehensively regulates the main organizational, property, land, financial, urban planning, housing, labor and other relations that arise in the conduct of horticultural farming.

Nevertheless, it is precisely in this area of land use and recreation of citizens that there is a lot of arbitrariness and gross violations of the rights and legitimate interests of gardeners. Facts of violation of the rights of gardeners directly in the partnerships themselves have become a widespread phenomenon. This is, first of all, non-compliance with the norms of democratic management of the partnership established by the Law, deliberate concealment by the board from the members of the partnership of information about the actual expenses of monetary and other funds of the partnership, about the intended use of these funds, the arbitrary establishment of membership and other fees, the conduct of various transactions that cause financial and material harm. damage to the partnership. At the same time, gardeners sometimes do not fully fulfill their responsibilities provided for by the legislation of the Russian Federation, the Charter and internal regulatory documents of their SNT.

This memo is intended to provide members of the partnership in the most accessible form with the necessary legal knowledge that would allow them to effectively protect their rights and legitimate interests and prevent their violation, as well as fulfill their duties in good faith.

1. Horticultural non-profit partnership

The law directly determining legal status horticultural non-profit partnership, is the Federal Law of April 15, 1998 N 66-FZ "On horticultural, gardening and summer cottages" non-profit associations citizens\".

The main governing document of a gardening non-profit partnership is the Charter of the partnership, approved by the general meeting of its members (Article 16 of Law No. 66-FZ).

2. Membership in a gardening non-profit partnership

According to Art. 18 of Law No. 66-FZ, membership in a gardening non-profit partnership is established from the age of eighteen.

Young and minor citizens to whom land plots were transferred as a result of inheritance, donation or other transactions with land plots can become members of the partnership. The interests of these persons must be represented by their parents, guardians or trustees in the manner established by the norms of civil and family law.

3. Property of horticultural non-profit partnerships, its formation and use

In accordance with Law No. 66-FZ, the property of the partnership as legal entity is formed from entrance and membership fees of members of the partnership. Common property is formed from targeted contributions. The same law determines the property liability of members of the partnership.

4.1. Entry fees

Payment of entry fees is prerequisite to accept a citizen as a member of the partnership.

The obligation to pay entry fees lies with all those entering the partnership, regardless of whether they re-enter at general principles or in place of other members of the partnership (in the case of acquiring a plot by way of purchase and sale, inheritance, transfer of membership, etc.).

The fact that their predecessors have already paid entrance fees once does not exempt new members from paying them. However, the charter of the partnership may stipulate that family members of the gardener who jointly farm on the land plot are exempt from paying entrance fees.

Entry fees can only be paid in cash. Their sizes are established by decisions of general meetings of members of the partnership.

Payment of entrance fees is made at a time; As a rule, their installment plan is not provided.

The main expenses of entry fees are defined in Law No. 66-FZ (Article 32) and are related to initial stage organization of SNT with the preparation of design and technical documentation, technical specifications engineering support, financial estimates and other documents necessary for coordination and approval of the project and territory development gardening partnership. They are also spent on carrying out activities to organize the partnership and on registration for these purposes. necessary documentation(payment for premises for holding a general meeting, publication of the Charter of the partnership, membership books, etc.).

Entry fees are non-refundable. When a citizen leaves the partnership, regardless of the reasons for leaving, cash, paid as entrance fees are not returned to him.

4.2. Membership fee. Directions for their expenditure, amounts and terms of payment

Membership fees (cash) are periodically paid by gardeners and spent on needs arising from the economic activities of the partnership: remuneration of workers who have entered into employment contracts with the partnership (accountant, treasurer, cashier, watchmen, electrician and other workers), as well as for payment of current operational expenses (drainage, removal of household waste, road repairs, arrangement of children's and sports grounds and so on.).

Payment of membership fees is a necessary condition for maintaining the rights of a member of the partnership to participate in its activities (to elect and be elected to the management and control bodies of the partnership, as well as to receive information about their activities), to use the services and benefits provided for by the Charter of the partnership.

The frequency of payment of membership fees (once a year, half a year, quarter) is established by a decision of the general meeting. Paying membership fees on time is the obligation of a member of the partnership provided for by Law No. 66-FZ (subclause 6, clause 2, article 19), failure to comply with which deprives him of the right to use the services of the partnership, and if he systematically evades payment of contributions, it may become grounds for exclusion from membership. partnership.

4.3. Targeted contributions

Target contributions (cash) are established only for members of the partnership. The amount of these contributions and the procedure for their payment are determined by the members of the partnership.

Targeted contributions are intended for the acquisition and creation of public property. Such objects include the construction or reconstruction of roads, water pressure systems, installation of electric lighting of the site, arrangement of a reservoir, construction of fencing, leisure and household pavilions, and other objects.

Targeted contributions cannot be depersonalized with other funds. Funds from targeted contributions can only be used to pay expenses for objects determined by the general meeting of members of the partnership.

According to Art. 4 of Law No. 66-FZ, the common use property of the partnership, acquired or created by it at the expense of targeted contributions, is the joint property of its members.

4.4. The procedure for the formation of a special fund in a gardening partnership and its intended use

By decision of the general meeting of members of the partnership, a special fund may be created, which consists of entrance and membership fees of this partnership, income from its economic activities, as well as funds provided by the bodies state power and local government, enterprises and organizations in order to support gardening partnerships (Articles 35, 36, 38 of Law No. 66-FZ).

Property of general use acquired or created at the expense of a special fund is the property of such a partnership as a legal entity.

5. Management of horticultural non-profit partnerships

As defined in Law No. 66-FZ (Article 20), the governing bodies of the partnership are the general meeting of its members (general meeting of authorized representatives), the board elected by it and the chairman of the board of the partnership.

Through the named management bodies, the partnership as a legal entity acquires civil rights and assumes civil obligations. The management bodies of the partnership act in accordance with the law and their Charter.

The law does not allow the establishment of any other formations for the management of the partnership (for example, councils, committees, etc.). The structure of the management bodies of SNT, named in Law No. 66-FZ, is the only legal form of expression of the rights and interests of the members of the partnership.

In large partnerships, holding general meetings of its members is often extremely difficult, and sometimes impossible. In this regard, the Law grants the partnership the right to hold a general meeting in the form of a meeting of authorized representatives.

The authorized representatives of the partnership are elected from among its members and cannot delegate the exercise of their powers to other persons, including members of the partnership.

The Articles of Association of the partnership must provide for:

1) the number of members of the partnership, from whom one authorized representative is elected;

2) the term of office of the authorized partnership;

3) the procedure for electing representatives of the partnership (by open voting or secret voting using ballots);

4) the possibility of re-election of the representatives of the partnership.

5.1. Competence of the general meeting of SNT members (meeting of authorized representatives)

The competence of the highest governing body of a horticultural non-profit partnership includes the most important questions his life activity.

At the same time, the general meeting of SNT members (meeting of authorized representatives) has the right to consider any issues of the partnership’s activities and make decisions on them.

The general meeting of members of the partnership (meeting of authorized representatives) is convened by the board of the partnership as necessary, but at least once a year.

By decision of the board of the partnership, the request of the audit commission (auditor) of the partnership, as well as at the proposal of a local government body or by at least one fifth of the total number of members of the partnership, an extraordinary general meeting of the partnership (meeting of authorized persons) may be held.

The board of the partnership is obliged, within seven days from the date of receipt of a proposal from a local government body or at least one fifth of the total number of members of the partnership, or a request from the audit commission (auditor) of the partnership to hold an extraordinary general meeting of members of the partnership (meeting of authorized persons), to consider these proposals or demands and make a decision to hold an extraordinary general meeting of members of the partnership or to refuse to hold it.

The board of a gardening partnership may refuse to hold an extraordinary general meeting of members of the partnership if the procedure established by the Charter of the partnership for submitting a proposal or making a demand to convene an extraordinary general meeting of its members is not followed.

If the board of directors decides to hold an extraordinary general meeting of members of the partnership, said general meeting must be held no later than thirty days from the date of receipt of the proposal or request for its holding. If the board decides to refuse to hold an extraordinary general meeting of members of the partnership, it informs writing the audit commission (auditor) of the partnership or its members or a local government body requiring an extraordinary general meeting of the members of the partnership (meeting of authorized representatives), on the reasons for the refusal.

The refusal of the board of a partnership to satisfy a proposal or request to hold an extraordinary general meeting of members of the partnership can be appealed to the court by the audit commission (auditor), members of the partnership, or local government body.

5.2. Exclusive competence of the general meeting of SNT

Law No. 66-FZ (Article 21) places within the exclusive competence of the general meeting of members of a gardening partnership (meeting of authorized representatives) the resolution of the following issues:

1) making changes to the Charter of the partnership and additions to the Charter or approval of the Charter in new edition;

2) admission to membership of the partnership and exclusion from its members;

3) determination of the quantitative composition of the board of the partnership, election of members of its board and early termination of their powers;

4) election of the chairman of the board and early termination of his powers, unless otherwise provided by the association’s charter;

5) election of members of the audit commission (auditor) of the partnership and early termination of their powers;

6) election of members of the commission for monitoring compliance with legislation and early termination of their powers;

7) making a decision on the partnership’s entry into associations (unions) of horticultural non-profit partnerships;

11) establishing the amount of penalties for late payment of contributions, changing the deadlines for making contributions by low-income members of the partnership;

12) approval of the partnership’s income and expense estimate and adoption of decisions on its implementation;

14) approval of reports of the board, acts of the audit commission (auditor), commission for monitoring compliance with legislation;

15) encouragement of members of the board, audit commission (auditor), commission for monitoring compliance with legislation and members of the partnership.

Listed points (1-15) of Art. 21, which constitute the exclusive competence of the general meeting of members of the partnership (meeting of authorized representatives), are intended to ensure the direct participation of all its members in the management of the affairs of the partnership.

Members of the partnership, based on current legislation, and primarily on Law No. 66-FZ, independently develop and approve the Charter of their partnership.

The most significant right of the general meeting of members of the partnership is to make changes and additions to the Charter of the partnership, as well as to approve the Charter in a new edition.

The general meeting of members of the partnership elects not only the board, but also its chairman. However, this does not mean that he can be opposed to the board. As the chairman of the board, he is obliged to observe the principle of collegiality in resolving issues, remaining accountable not only to the general meeting, but also to the board of the association.

According to the norms of Law No. 66-FZ, the procedure for electing the chairman of the board should be as follows: first, at the general meeting of members of the partnership, the composition of the board is elected (subclause 3, clause 1, article 21), and then a meeting of members of the board (which is not specified in the next subclause 4, clause. 1 art. 21) elects the chairman of the board.

Of course, this procedure does not allow the members of the partnership, when electing a chairman, to concentrate on the main official in the association - the chairman of the board.

But the Law provides another option for electing the chairman of the board of the partnership, a more democratic one. However, in practice this is what happens. The general meeting first elects from among all members of the partnership the chairman of the board, who automatically becomes a member, and then elects members of the board of the partnership. And this order does not contradict the meaning of the Law.

Particularly important powers are granted to the general meeting of members of the partnership in the field of financial and economic activities.

These include, first of all, the right to make decisions on the use of the partnership’s property, establish the size of entrance, membership and target fees, approve the income and expenditure estimate and make decisions on its implementation.

Above were the issues of the exclusive competence of the general meeting of the partnership (Article 21 of Law No. 66-FZ), among which the approval of the receipt and expenditure estimate (budget) of the partnership and its execution occupy only 12th place, although this article is the basis of the financial and economic activities of the partnership .

It is well known that the approval of the estimate is carried out by the participants of the general meeting of the partnership, as a rule, "by ear", which does not allow them to delve into its essence. Apparently, those partnerships are doing the right thing, the Charter of which stipulates that no less than two weeks before the general meeting, the members of the partnership must receive a written report on the execution of the income and expenditure budget for the past year and a draft of this budget for the coming financial and economic year. Only after familiarization with these documents of the members of the partnership can a reporting or reporting-election meeting be held.

Notification of members of the partnership about the holding of a general meeting of its members can be done in writing (post cards, letters), as well as by posting relevant announcements on information boards located on the territory of the partnership.

Notification of the general meeting is sent to the members of the partnership no later than two weeks before the date of its holding. The notice of a general meeting of members of the partnership must indicate the content of the issues to be discussed.

The Charter and internal regulations of the partnership may establish the procedure and conditions for absentee voting by poll (Federal Law of November 22, 2000 N 137-FZ). These documents must include the text of the ballot for absentee voting, the procedure for informing members of the partnership of the proposed agenda, familiarizing themselves with the necessary information and documents, making proposals to include additional issues on the agenda, as well as indicating specific period end of the absentee voting procedure.

The general meeting of members of a gardening partnership cannot be held in by correspondence, if the agenda includes issues of approval of the income and expense estimate, reports of the board and acts of the audit commission (auditor) of the partnership.

The general meeting of members of the partnership is valid if more than 50% of the members of the partnership (at least 50% of the authorized representatives) are present at the said meeting. A member of the partnership has the right to participate in voting personally or through his representative, whose powers must be formalized by a power of attorney certified by the chairman of the partnership.

Broad powers granted to the highest management body of the partnership in considering and resolving issues in the main areas of economic and social activities, which concern the rights and interests of all its members, revealed the need to establish the most democratic conditions in the organization and conduct of the general meeting of the partnership.

The adoption of the rules of the general meeting of members of the partnership (subclause 8, clause 1, article 21) helps ensure organized discussion and resolution of issues. At the same time, issues of the exclusive competence of the general meeting of members of the partnership cannot be transferred to the permission of the board or its chairman, even by decision of the general meeting itself.

Decisions on amendments to the Charter of the partnership and additions to the Charter or on approval of the Charter in a new edition, exclusion from members of the partnership, on its liquidation and/or reorganization, appointment of a liquidation commission and on approval of interim and final liquidation balance sheets are adopted by the general meeting of members of the partnership by a majority of two thirds of the vote.

Other decisions of the general meeting of members of the partnership are adopted by a simple majority of votes.

And one more additional guarantee to ensure the legality of the decision of the general meeting of members of the partnership - it must be communicated to its members within seven days after its adoption.

A member of a gardening partnership has the right to appeal to court the decision of the general meeting, as well as the decision of the board and its chairman, who violated the rights and legitimate interests of a member of the partnership.

5.3. SNT Board and its competence

According to Art. 22 of Law No. 66-FZ, the board is a collegial executive body, accountable only to the general meeting of members of the association.

Local authorities have no right to interfere with the activities of the board of the partnership, and it is not accountable to them. The board is exempt from submitting reports to local authorities authorities on the compliance of buildings erected on sites with established norms and rules, on the targeted use of government loans by members of the partnership. It is not the responsibility of the board to monitor the work carried out by members of the partnership to lay out a garden, improve its territory, or carry out an inventory of plantings and buildings erected by members of the partnership on their plots, which existed in the previous model charters gardening associations.

The board of the partnership is elected by direct secret vote from among its members for a period of two years by the general meeting of members of the partnership, unless otherwise provided by the Charter of the partnership. The number of members of the board is established by the general meeting of members of the partnership.

The issue of early re-election of members of the board may be raised at the request of at least one third of the members of the partnership.

Meetings of the board of the partnership are convened by the chairman of the board within the time limits established by the board, as well as as necessary.

Meetings of the board are valid if at least two thirds of its members are present. Board decisions are made by open voting by a simple majority of votes of the board members present.

The competence of the board includes:

1) practical implementation of decisions of the general meeting of members of the partnership;

2) operational management of the current activities of the partnership;

3) drawing up income and expense estimates and reports of the partnership, submitting them for approval by the general meeting of its members;

4) disposal of tangible and intangible assets of the partnership to the extent necessary to ensure its current activities;

5) organizational and technical support for the activities of the general meeting of members of the partnership;

6) organizing accounting and reporting of the partnership, preparing an annual report and submitting it for approval by the general meeting of members of the partnership;

7) organizing the protection of the property of the partnership and the property of its members;

8) organizing insurance of the property of the partnership and the property of its members;

9) organization of construction, repair and maintenance of buildings, structures, structures, utility networks, roads and other public facilities;

10) purchase and delivery of planting material, garden tools, fertilizers, chemicals;

11) ensuring the partnership’s record keeping and maintaining its archive;

12) hiring persons to the partnership under employment contracts, their dismissal, incentives and penalties, keeping records of employees;

13) control over the timely payment of entrance, membership and target fees, contributions to special funds;

14) carrying out transactions on behalf of the partnership;

15) providing assistance to members of the partnership in the free transfer of agricultural products to orphanages, boarding homes for the elderly and disabled, and preschool educational institutions;

16) implementation foreign economic activity partnerships;

17) consideration of applications from members of the partnership.

The SNT board, in accordance with the legislation of the Russian Federation and the Charter of the partnership, has the right to make decisions necessary to achieve the goals of the partnership and ensure its normal operation.

5.3.1. Does a person who is not a member of the partnership, but has a plot of land on its territory, have the right to be elected to the board of SNT?

Law No. 66-FZ (Article 8) does not provide for the rights of citizens who are not members of a gardening non-profit partnership and who farm in individually, to be elected to the board of the partnership. Their relations are built on the terms and conditions concluded in written agreements in the manner determined by the general meeting of members of the partnership. At the same time, the meeting establishes the amount of payments for the use of social infrastructure facilities general purpose(road maintenance, electricity and water supply, improvement facilities, etc.).

If the rights of "individuals" are violated, in particular the refusal of the board and the general meeting of the partnership to conclude agreements with them for individual farming, these citizens have the right to appeal such actions in court.

Therefore, the relationship between non-members of the partnership and its management bodies (board and general meeting) is not of an organizational and legal nature, based on membership in the partnership, but of a civil law nature, which is based on contractual relations.

In this regard, Article 22 of Law No. 66-FZ clearly states that the board of a horticultural non-profit partnership "is elected by direct secret ballot from among its members for a period of two years by the general meeting of members of such a partnership."

However, the foregoing does not mean that citizens conducting gardening individually on the territory of the partnership should be excluded from the activities of the management bodies of this partnership. They have the right to participate in general meetings of members of the partnership, express their opinions with the right of an advisory vote, and participate in the work of commissions.

5.4. Powers of the Chairman of the Board of SNT

The board of a horticultural non-profit partnership is headed by the chairman of the board, elected from among the board members for a term of two years. According to Art. 23 of Law No. 66-FZ, the powers of the chairman of the board are determined by this law and the Charter of the partnership. The chairman of the board has the right to appeal if he disagrees with the decision of the board this decision general meeting of members of the partnership.

The chairman of the board of the partnership acts without a power of attorney on behalf of the partnership, including:

1) presides at meetings of the board;

2) has the right of first signature on financial documents that, in accordance with the Charter of the partnership, are not subject to mandatory approval by the board or general meeting of members of the partnership;

3) signs other documents on behalf of the partnership and minutes of the board meeting;

4) based on the decision of the board, concludes transactions and opens accounts of the partnership;

5) issues powers of attorney, including with the right of substitution;

6) ensures the development and submission for approval to the general meeting of members of the partnership of the internal regulations of the partnership, regulations on the remuneration of workers who have entered into employment contracts with the partnership;

7) carries out representation on behalf of the partnership in government bodies, local government bodies, as well as in organizations;

8) considers applications from members of the partnership.

The chairman of the board of a horticultural non-profit partnership, in accordance with the Charter, performs other duties necessary to ensure the normal activities of the partnership, with the exception of the duties assigned by the Law and the Charter of the partnership to other management bodies of the partnership.

5.5. Responsibility of the chairman of the board of SNT and members of the board

In accordance with Art. 24 of Law No. 66-FZ, the chairman of the board of a horticultural non-profit partnership and members of its board, when exercising their rights and performing established duties, must act in the interests of the partnership, exercise their rights and fulfill established duties in good faith and reasonably.

As for the responsibility of the chairman of the board and its members, Article 24 of Law No. 66-FZ provides that for their illegal actions they can be brought to disciplinary, material, administrative or criminal liability in proportion to their guilt.

The fact is that Law No. 66-FZ gives the board broad rights to dispose of the tangible and intangible assets of the partnership, to execute the income and expense estimate approved by the general meeting, to carry out civil law transactions on behalf of the partnership, to organize the construction and maintenance of public facilities, to accept work under employment contracts and other equally important rights, up to the implementation of foreign economic activity.

Taking into account the extensive rights of the board to dispose of, as a rule, large monetary and material resources, the legislator establishes the personal responsibility of the chairman and members of the board to fulfill their duties in the interests of the partnership in good faith and reasonably.

And here the provision of paragraph 2 of Art. is very important. 24 of Law No. 66-FZ, which establishes that the chairman of the board of a horticultural non-profit partnership and members of its board are liable to the partnership for losses caused to it by their actions (inaction). In this case, members of the board who voted against a decision that resulted in losses to the partnership or who did not take part in the voting are not liable.

The issue of liability for unlawful actions (inaction) of the chairman and members of the board, resulting in property damage for gardeners, can be raised directly by the members of the partnership themselves at a general meeting or by contacting executive bodies authorities or law enforcement agencies. But, of course, the most responsible role belongs to the audit commission of the partnership, and the prevention of abuses in the financial and economic activities of the board of the partnership largely depends on its effectiveness.

5.5.1. In what order is compensation for material damage caused to members of the partnership by unlawful actions of its board?

Civil law defines material damage as damage caused to property, which results in its value reduction or loss.

There are two main types of harm that cause material damage to residential premises:

1) due to the unlawful behavior of the tortfeasor, his actions or inactions;

2) due to damage to residential premises due to negligence.

For culpable causing of harm, according to general rule, tortious liability arises. Tort means any violation in civil legal relations that does not constitute a criminal offense. Tort liability entails only the obligation to compensate for damage caused.

According to Art. 401 of the Civil Code of the Russian Federation, guilt is expressed in the form of intent or negligence. Intent is understood as foreseeing a harmful result of illegal behavior or consciously allowing such a result to occur.

Carelessness is expressed in the absence of the attentiveness, forethought, and diligence required under certain circumstances. Article 1083 of the Civil Code of the Russian Federation distinguishes between gross and simple negligence, and their assessment determines the degree of guilt of the person and the amount of compensation for the harm caused.

Very often, damage is caused by employees hired by the management board in the performance of their labor (official, official) duties. Such employees are citizens performing work on the basis of an employment agreement (contract), as well as citizens performing work under a civil law agreement (for example, under a contract), if they acted or were supposed to act on the instructions of the relevant legal entity (in in this case, a horticultural non-profit partnership) or a citizen and under his control over the safe conduct of work.

For example, under an agreement with a partnership, the contractor carried out road construction work, and in doing so caused significant damage to the fences of the gardeners' plots and those on them. fruit trees. In this case, the damage to the injured gardeners is fully compensated by the board of the partnership, which, in turn, imposes appropriate requirements on the contractor performing the work. However, payment of compensation to gardeners for the damage caused to them does not depend on the outcome of the case between the partnership and the contractor.

5.5.2. Does the board of the partnership have the right to increase the tariff for payment for electricity from the members of the partnership in comparison with the tariff established by the energy sales, and does the board have the right to turn off the electricity to the owner of the site for non-payment of membership fees?

It is completely illegal if the board charges the members of the partnership for electricity at tariffs that exceed the amounts established by the regional energy commissions. If this happens, then the amounts of excess must be taken into account in subsequent electricity settlements with members of the partnership, and those responsible for the violation must be held accountable established by law ok.

The supply of electricity to the consumer may be interrupted in whole or in part in the following cases:

1) unsatisfactory condition of the electrical wiring and failure to comply with the requirements of the person responsible for the electrical equipment of the partnership to eliminate identified violations;

2) connecting current collectors in addition to the meter or violating electricity metering schemes;

3) prevention officials to check the condition of consumer electrical installations or electricity devices;

4) failure to pay the payment document for electricity on time. For these violations, electricity is turned off after prior warning to the consumer and only in cases where he has not eliminated the violation within the prescribed period.

For other violations of the Charter of the partnership, in particular for non-payment of membership fees, the board does not have the right to use a power outage as an influence on the defaulter, since payment for electricity is made by gardeners separately, i.e. in addition to the established membership fees.

Many gardeners in their particular SNT do not understand the essence of democracy, nor the legal procedure for resolving partnership issues, nor the conditions for the existence of gardening partnerships. They often try to solve their problems by shouting and insulting, as well as by complaining to all authorities about the objectionable board and chairman. The belief in a good king who is pleasing to everyone is still alive today, but if the rule is pleasing to everyone, then it simply does not work at all.

The main and key figure in any gardening non-profit partnership has always been the chairman of the board. From his talent to organize 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 the partnership.

People are not born to be the chairman of a horticultural non-profit partnership, and the laws in SNT are somewhat different from the production or operational organization where they may have once worked. For many reasons, SNT chairmen 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 the official rights and responsibilities of the chairperson.

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 chairman is elected by the general meeting (or meeting of authorized representatives) 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, at his direction, perform the duties of a manager. The secretary of the board maintains a card index of SNT members and owners who live on the territory of the partnership without being its members - home address, telephone number, information about land documents, family composition.

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

Upon a written statement from the chairman about the voluntary resignation of his duties.
For regular refusal to hold board meetings if its members insisted on this in writing.
If the chairman does not show up for work without good reason more than 10 days, and this fact is confirmed by acts of his absence during office hours and at board meetings; administrative and administrative activities of the chairman for SNT employees were also not carried out during this period.
The chairman may also be fired for activities that have caused financial damage 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 fired if they refuse to provide the audit commission with the opportunity to check all the necessary documentation of the partnership.

This list can be supplemented or shortened only at general meetings. The chairman is obliged to submit to the board of the SNT, guided in his work by the charter and legislation of the Russian Federation (in particular, Article 66 “On gardening, gardening and dacha 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 court decisions, if they have entered into legal force.

Main responsibilities of the chairman

The main responsibility of the chairman of the SNT is to carry out business activities in accordance with and within the limits provided for by the charter of the partnership and the federal law of April 15, 1998. No. 66-F3 (with additions). The chairman must know:

Provisions of the legislation of the Russian Federation that regulate the economic and legal activities of SNT.
Internal labor regulations of the organization.
Labor protection rules and regulations, fire safety rules, civil defense and safety regulations.
Technical and project documentation partnerships, contractual documents on the supply of utilities.

The chairman himself observes and controls compliance by all personnel (accountant, cashier, electrician, security guard) with internal regulations and job responsibilities, and sanitary standards and labor protection rules.

The chairman is obliged to carry out and ensure that all employees comply with the orders of the SNT board. As soon as the board or general meeting elects a chairman (with the corresponding resolution drawn up), the chairman can begin his official duties. His powers are determined by the charter and Federal law. If you disagree with the decision of the board, the chairman has the right to appeal it at the general meeting (meeting of authorized representatives). The manager acts without a power of attorney on behalf of the gardening partnership.

Job description for the chairman

What are the responsibilities of the SNT chairman?

Chair 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 their duties by all employees.
Monitor the proper operation and safety of all SNT engineering equipment.
Conduct a weekly inspection of the organization’s common property to identify its technical condition, efficient operation and degree of wear.
Maintain contacts with representatives of energy supply and contractor organizations regarding the implementation of SNT contractual obligations. Organize access for specialists to engineering equipment.
Monitor the fulfillment of obligations by energy supply organizations and contractors under contracts with the partnership, promptly inform the board of violations of contractual obligations.
Conclude service agreements with clients in a timely manner third parties, paying for their services at the specified rates.
The official responsibilities of the chairman of the SNT also include representing the interests of the partnership in the district administration, sanitary supervision, state supervision, technological supervision to the extent of his competence.
Take measures to eliminate emergency situations (power outage, accidents, etc.), draw up reports on emergency situations at the request of the owners.
Take and record the readings of electricity meters on a monthly basis (if necessary, with the involvement of employees of the relevant services), transmit the readings of the meters to the accounting department of SNT and to energy supply organizations.
Work with persistent defaulters to eliminate debt for maintenance and other services provided.
Inform owners in a timely manner about restrictions (or shutdowns) of the services provided using advertisements posted on information stands, monitor information on the SNT website.
Monitor applications, record them 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 plans and the results of their implementation.
Ensure the availability, safety and replenishment of working and technical documentation of SNT - plans, diagrams, drawings.
Monitor reporting – accounting, statistical, technical.
Monitor the activities of the chief accountant of a non-profit organization.
Verify the correctness of payments to SNT owners.
Together with members of the board, regularly monitor the condition of engineering equipment and external improvements in the partnership’s cottages, and take timely measures to eliminate any identified deficiencies.
Twice a month, receive members of the organization, both on personal and general issues of SNT activities.
Make purchases of material and technical resources, which are necessary for the statutory activities of SNT.
Keep confidential information, which the chairman must own in accordance with his position (financial condition of the organization, personal data of the members of the partnership).
When performing official duties be polite and correct with employees and land owners.
If employment contract and the legislation also defines other obligations - to strictly comply with them.

Responsibilities of the Fire Safety Manager

According to the law “On Gardening Associations,” between general meetings the SNT is governed by a board headed by the chairman of the SNT, whose fire safety responsibilities include fulfilling the requirements of fire safety legislation.

The general meeting of members of the partnership assigns responsibilities to the board and its chairman to carry out specific activities:

Appoint someone responsible for the implementation of the Fire Safety Rules and send him to study, pass exams and receive the qualification and certificate “Responsible for Fire Safety.”

Have in the partnership and constantly maintain documentation on compliance with fire safety rules to the required extent:

decision of the board on the appointment of a person responsible for fire safety and approval of the Fire Safety Rules in SNT;
decision of the board on the appointment of a person responsible for electrical facilities;
decision of the board on the appointment of a person responsible for fire extinguishing means;
decision of the board on the issue of approval of the list of vigilantes;
fire safety instructions during gas-electric welding and other hot work;
instructions on the actions of staff in case of fire and evacuation;
log of fire safety training 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 board with the SNT diagram. A copy of the diagram is sent to the fire department. To notify about a fire, the association must have a public address radio center, the siren of which is duplicated by mechanical means - a bell or a rail.

An information board on relevant topics with operational information should be installed on the territory of SNT. Posters and signs are also placed in public areas. The responsibilities of the board and chairman include informing and monitoring the mandatory installation by members of the partnership of a barrel of water or a fire extinguisher at their cottages. The chairman must monitor the timely cleaning of roads for the free passage of fire fighting equipment, as well as the absence of flammable waste dumps and fuel containers on the territory. In persistently hot and windy weather, as well as when a special fire-fighting regime is entrusted to SNT, the chairman and the board carry out explanatory work on fire prevention and actions in case of fire, and organize free patrolling by volunteer fire fighters.

Actions in case of fire

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

Before the arrival of professional firefighters, it is necessary to begin fighting the fire with the help of your own fire brigade (in accordance with Law No. 100-FZ of May 6, 2011).

Rights of the chairman of the partnership

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

Represent the interests of SNT in government agencies and local governments.
Resolve personnel issues - hire employees, fire those who do not correspond to the position. In accordance with existing legislation, take punitive and reward measures against employees.
Give employees instructions that must be followed.
Suspend employees from work when gross violation internal regulations, job responsibilities, sanitary standards, labor protection and fire safety rules.
To perform your official duties, use the information received from members of the board.
Use equipment, materials and inventory provided by the partnership.
The manager has the right to compensation for expenses incurred during the performance of official duties, previously agreed upon with the management board.
Receive from the owners of the partnership copies of documents establishing title and confirming their rights to land plots.
Petition before the general meeting (or board) to exclude debtors from members of the organization.
According to 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 law.
The chairman has the right to polite, respectful and correct attitude of employees and members of the partnership.
If the current legislation and labor charter establish other rights for the chairman, then the manager of the SNT also has the right to them.

What is he responsible for?

The SNT manager is responsible for:

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

In particular, the chairman pays for the total electricity consumption according to a common meter. This amount is offset by the total readings of individual meters, so the job responsibilities of the SNT chairman also include issues of electricity control. 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 in good working order, that is, it has been tested by the power supply. It is strictly prohibited to charge members of the association at rates exceeding the amount established by the Energy Resources Commission (due to losses in wires, idle transformer, theft). Such activity entails criminal and administrative liability.

The power supply is stopped in the following cases:

poor condition of electrical wiring,
violations of electricity metering schemes,
connecting pantographs past the meter,
lack of access for officials to check the condition of devices electricity consumption,
late payment for services.

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

Responsibilities of the Audit Commission

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

The commission carries out its activities in accordance with the charter of the partnership, as well as relevant regulatory documents.

Members of the commission consisting of three people are elected for one to 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, he is called the Auditor. Any member of the partnership may be elected to the audit committee. A professional owner who permanently resides on the territory of the SNT, but is not a member of it, is approved separately.

The following may not be members of the audit commission:

Chairman of the Board;
board members and their relatives;
debtor owners;
persons with criminal records and disqualifications;
someone by proxy from a member of 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:

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

After checking the financial activities, the commission draws up a conclusion assessing the correctness of the documentation (reports, balance sheets, declarations). An audit of the financial activities 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 familiarized themselves with them. The commission must promptly communicate to the board (in writing) the results of all inspections seven days before the general reporting meeting. For complaints from members - within 10 days.

When compiling a report, the commission develops precise recommendations for correcting deficiencies. The commission has no right to disclose all confidential financial information (personal data of members of the organization, its financial condition). In the absence of an external audit, the conclusion is made on the annual report of the partnership and the approved budget with salary accruals. The powers of the audit commission also include proposals to the general meeting on bonuses based on the results of the audit 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, and office supplies.
The chairman includes the nominations of owners who submitted an application to the ballot if the agenda of the meeting includes the issue of choosing an audit commission.
The chairman of the board of the partnership is obliged to provide the auditors with the documents that were indicated in the decision to conduct the audit or give a written explanation of their absence.
At the written request of any member, the board is obliged to familiarize him with the findings of the commission and provide copies of the conclusion.
When preparing the general reporting annual meeting members of the association, the board and chairman are obliged to distribute to all their members the conclusions and reports of the audit commission.

To carry out control in the garden partnership, the following methods are used:

— audit is a set of measures to control all actual activities of SNT, aimed primarily at checking the legality, economic feasibility and the reliability of business transactions and such control is carried out, as a rule, in conjunction with internal control organized by a financial government body.

— audit is an independent examination (audit) of the conduct accounting in the organization, the state of the financial statements, the solvency of the organization, as well as consulting in matters of accounting and taxation;

- thematic audit - an audit of a specific area of accounting, this can be an audit of the accounting of fixed assets, control over the safety of funds or inventory items.

Commission for monitoring compliance with legislation in SNT

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

Audit of a gardening partnership

Article 25 of Law No. 66-FZ establishes that all financial and economic non-profit gardening or dacha activity. partnership, as well as the activities of its chairman, the activities of members of its board are subject to control by an audit commission selected from among the members of this association. The Audit Commission is elected at a general meeting of SNT members for a period of two years, consisting of at least three people, at least one of whom must understand issues of 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 (gardening, gardening, dacha association) has responsibilities for:

— checking the implementation by the board of SNT and the chairman of all decisions made by the general meeting of this association;

— checking the legality of civil transactions carried out by the management bodies of the partnership;

- conduct an audit of 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 commission or by decision of the general meeting);

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

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

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

Audit in horticultural non-profit partnerships (SNT)

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

(this includes government ones), as well as proactive audit at the discretion management team gardening non-profit partnership (SNT).

The conduct of audits of a garden partnership is dictated by Law No. 307-FZ “On Auditing Activities” dated December 30, 2008. Most often, the initiators of audits in SNT are government bodies.

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

During an audit in SNT, auditors carefully study the entire document flow 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. Particular attention is paid to checking the compliance of the accounting system in SNT with the current requirements of regulations and auditing the statutory activities of the gardening partnership.

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

- estimates of income and expenses of the gardening partnership. Here the auditor checks how correctly and in full the funds received as a result of the activities of the partnership are reflected. This includes funds received from entrepreneurial activity and government funding for various purposes and activities;

— constituent documents of SNT. The charter of the partnership must necessarily contain information on the amount of share contributions of SNT members, 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 SNT is observed and corresponds to the available facts;

— financial (accounting) reporting. Audit of reporting procedures. The correctness of the balance sheet and Form No. 6 “Report on the intended use of 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 accepted obligations to the state;

— audit of property accounting of gardening partnerships. Verification of property accounting documents - acts of write-off, damage, audit acts and others accounting documents;

— tax audit of gardening partnerships. 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 records, and their timely payment to the budget are checked;

— checking the correctness of maintaining separate accounting for statutory activities and commercial ones.

The most common mistakes encountered during an 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 the types of activities that a given partnership carries out. This may be entrepreneurial or other income-generating activity. A violation will also be considered the lack of information in the SNT charter about the procedure for paying membership fees and the job responsibilities of SNT employees;
Errors in maintaining primary documentation: incorrect, incomplete execution of primary documents. Some details required by the standards are missing (see Law No. 129-FZ, which sets out the requirements for documenting business transactions);
Failure to comply with the required deadlines and procedures for conducting inventory, errors in the order of its implementation;
Incorrect preparation of accounting correspondence, violation of the sequence of recording transactions.

Many horticultural, gardening and dacha partnerships do not keep separate records for their main (statutory) activities and for their income-generating business activities. This is considered a significant and fairly common mistake when audit SNT. Accounting for business activities is mandatory for all horticultural non-profit partnerships (if SNT is engaged in commercial activities) and must be properly documented in accounting documents and registers.

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On July 29, 2017, the President of the Russian Federation signed a new federal law “On gardening and horticulture by citizens for their own needs and on amendments to certain legislative acts of the Russian Federation.”
Free link to new law for download (docx file format): Federal Law-217 dated July 29, 2017
The date of entry into force of the law is 01/01/2019. From the same date, Federal Law-66 of 04/15/98 becomes invalid.
Discussion of the law is open here:
(registration is required to make comments, suggestions, changes).

Federal Law-217 of July 29, 2017 - Constantly supplemented and amended comments to the new federal law, taking into account established practice.

Control over the financial and economic activities of SNT

1. Control methods in SNT

There are the following control methods that can be used in a gardening partnership:

audit(a set of measures and control actions for documentary and factual verification of the activities of a subordinate organization, in which the legality and reliability, as well as the economic feasibility of completed business transactions, the correctness of the job responsibilities of employees of different organizational levels. As a rule, the audit is carried out simultaneously with intradepartmental control, when organizing financial state control);
audit- independent examination (verification) of the state of accounting, the financial condition of the enterprise, its solvency, as well as the provision of audit consultations;
thematic check- monitoring a specific topic (task) of the production or financial and economic activities of an organization, for example, checking the organization of accounting for inventory, fixed assets, checking the safety of funds.

7.1 Control over financial economic activity The Partnership, including the activities of its chairman and board, is carried out by an audit commission elected by the general meeting (meeting of authorized representatives) from among the members of the Partnership, consisting of no less than 3 people for a period of 2 years.

The chairman and members of the board, as well as their spouses, parents, children, grandchildren, brothers, sisters (their spouses) cannot be elected to the audit commission.

The work procedure of the audit commission and its powers are regulated by the Regulations on the audit commission, approved by the general meeting (meeting of authorized) members of the Partnership.

7.1.1 The Audit Commission is accountable to the general meeting of members of the Partnership. Re-elections of the Audit Commission can be held early at the request of at least 1/4 of the total number of members of the Partnership.

7.1.2 The Audit Commission elects from among its members the Chairman of the Audit Commission, provided that the Chairman of the Commission was not elected at the general meeting (meeting of authorized persons) of the Partnership.

The paragraph complies with the provisions of Art. 25 clause 1 of Federal Law-66. Added subclause 7.1.2, which regulates the rule for electing the chairman of the commission.

7.2 Members of the Audit Commission of the Partnership are responsible for improper fulfillment of duties provided for by Federal Law No. 66-FZ of April 15, 1998 “On horticultural, vegetable gardening and dacha non-profit associations of citizens” and the Charter of the Partnership.

The paragraph complies with the provisions of Art. 25 clause 2 of Federal Law-66.

7.3 The audit commission of the partnership is obliged to:

7.3.1 Check the implementation by the board of the Partnership and the chairman of the board of decisions of general meetings (meetings of authorized persons), the legality of civil transactions made by the management bodies of the Partnership, regulatory legal acts governing the activities of the Partnership, the condition of its property.

7.3.2 Carry out audits of the financial and economic activities of the Partnership at least once a year, as well as on the initiative of members of the audit commission, the decision of the general meeting (meeting of authorized persons) or at the request of 1/5 of the total number of members of the Partnership or one third of the total number of board members .

7.3.3 Report on the results of the audit to the general meeting (meeting of authorized) members of the Partnership with recommendations for eliminating identified violations.

7.3.4 Report to the general meeting (meeting of authorized) members of the Partnership on all identified violations in the activities of the management bodies of the Partnership.

7.3.5 Monitor the timely consideration by the board of the Partnership and the chairman of the board of applications of members of the Partnership.

The paragraph fully complies with the provisions of Art. 25 clause 3 of Federal Law-66.

7.4 Based on the results of the audit, if a threat is created to the interests of the Partnership and its members, or if abuses are identified by members of the board of the Partnership and the chairman of the board, the audit commission, within the limits of its powers, has the right to convene an extraordinary general meeting of members of the Partnership.

The paragraph fully complies with the provisions of Art.

7.5 25 clause 4 of Federal Law-66. It should be clearly understood that the audit commission convenes an extraordinary general meeting of SNT based on the results of the audit, or the identification of abuses by members of the board or chairman. If during the audit no threat to the interests of the partnership is identified, and the meeting is convened, then its convening, and therefore the decisions taken, may be considered illegal. The audit commission should not convene a meeting based on rumors and speculation. Everything must be documented and documented with an appropriate audit report. In addition, it should be taken into account that the powers to convene an extraordinary general meeting are limited to submitting a request to the board to convene a meeting in full accordance with clause 6.4 of the Charter and art. 21 clause 2 of Federal Law-66.

Exercising public control over compliance with legislation.

The paragraph complies with the requirements of Art. 26 FZ-66. It should be noted that the practice of such commissions in SNT shows that they are of no use. Therefore, in the proposed new edition of Federal Law-66, the function of public control is transferred to the board, as a body that actually has powers and authority, and, if you wish, also instills a certain fear in ordinary gardeners. Article 26 has been excluded from the Law. 7.5.1 In order to prevent and eliminate pollution of surface and ground waters, soil and atmospheric air

household waste and wastewater, compliance with sanitary and other rules for the maintenance of public lands, garden plots and adjacent territories, ensuring compliance with fire safety rules during the operation of stoves, electrical networks, electrical installations, fire extinguishing equipment at a general meeting (meeting of authorized) members of the Partnership may to elect a commission of the Partnership for monitoring compliance with legislation, and other commissions that work under the leadership of the board of the Partnership.

7.5.3 Members of the Partnership’s commission for monitoring compliance with legislation (members of other commissions) may be appointed public inspectors in the prescribed manner government agencies exercising control over compliance with legislation and are vested with appropriate powers.

7.5.4 The Commission for Monitoring Compliance with Legislation may not be elected; its functions in this case are assigned to one or more members of the Board of the Partnership, if the number of members of the Partnership is less than 30 people.