MOZHAYTSEV lucky gardeners organization is headed by a competent leader, academician of the International Academy of Informatization, an expert on land issues Viktor Antonov.He gave detailed answers to the questions of gardeners.Here are those that are most often found in our mail.
«What is the order of bookkeeping in the partnership?»
Life horticultural associations at the legislative level is regulated by the Federal Law of April 15, 1998 № 66-FZ "On gardening, gardening and dacha non-profit associations of citizens" (the last changes were madeNovember 2, 2004), as well as the RF Government Decree of June 27, 1996 № 758 "On
contributions of participants should be considered separately according to their types: entry fees - funds deposited by members horticultural non-profit association for organizational costs, paperwork;membership fees - periodically submitted by members of gardening association for the payment of workers who have signed labor contracts with the union, and other operating expenses of the partnership;earmarked contributions made by members of the gardening association for the acquisition (creation) of objects of common use.
«Where receipts are recorded in the Gardener's Association, and who is engaged in the light of these revenues?»
As a legal entity Gardener's Association has the right to open settlement and other accounts in credit institutions (banks).To cash transactions every association should have a specially equipped room and keep a cash book in the prescribed form.Gardening associations may have in his cash box office within the limits set by the Bank, in consultation with the heads of institutions and higher manager of budgetary funds.If necessary cash balance limit review.Cash flows from members of gardening association (admission, membership and other fees) is carried out: cashless payment or cash in the cash register.
Each partnership is only one cash book, which should be numbered, bound and sealed with a wax seal.The number of sheets in the cash book is certified by signatures of the director and accountant of the institution.Cashier in accordance with the applicable law on liability of workers and employees is fully liable for the safety of all received their values and for damage caused by Gardener's Association as a result of deliberate actions and as a result of careless or dishonest attitude to their duties.The cashier is prohibited to subcontract the execution of the work entrusted to him by others.
The agenda of the meeting to be held before the autumn-winter period, it is advisable to include the following: making decisions about the formation and use of the property association, thethe establishment and development of infrastructure, as well as determine the size of the trust funds and related contributions.It is useful to bring to the general meeting clarify the issue of the contributions for the next fiscal year.This involves drafting of contracts with organizations that provide services company (on the protection of the territory, garbage collection, cleaning of roads from snow).
The most difficult issue in this case can be a matter of assessing changes in the cost of services from the beginning of the next fiscal year (January 1) and the associated change in the increase in the membership fee.The most rational decision appears to increase the size of the basis of the cost of services of the current year, with subsequent adjustments during meetings in March and April (holding meetings in this period is a must, as is due to the need to address the results of the activities of gardening partnerships over the past year);establishment or clarification of the size of the penalties for late payments.Reduced activity of the company in the autumn and winter, as a rule, it leads to the emergence of problems with the timeliness and completeness of contributions.
need to implement cost (practically the whole range), and has shown: Preliminary approval of revenue and expenditure budget of the association and make decisions about her performance.Here we consider the results of the financial performance for the year prior to the meeting, and evaluates the results of its performance until the end of the year.It is advisable at the same meeting to approve the estimates of revenue and expenditure for the following year.After the beginning of the year allowed the adjustment parameters estimates;approval of the reports of the Board, the Audit Commission (Auditor), Commission for control over compliance with legislation.In considering this issue it is advisable to assess the results of the inventory (especially settlement), which should be carried out before the meeting.It is necessary to clarify the calculations with the state authorities and local self-government.If the said authorities garden community provided financial support, the unused balance to be returned, since otherwise these residues can be regarded as revenue to be included in the tax base for income tax.
«Our homestead» № 10 - 2007