In an unusual issue of accounting education, Alexey Ivanov tells why accountants of homeowners' associations are caught dishonestly. Spoiler: there are only four basic schemes and they are all primitive.
Hi all! Alexey Ivanov is with you, the knowledge director of the online accounting “My Business” and the author of the telegram channel “Accounting Translator”. Every Friday on our blog at The Clerk I talk about accounting. I started with the basics, then I will move on to more complex matters. For those who are just preparing to become an accountant, this will help them get to know the profession better. Seasoned chief accountants should look at familiar categories from a different angle.
Today is an unusual release. I’ll tell you about the schemes used by dishonest representatives of the profession in a particular industry. More precisely, it’s hard to even call it a scheme - it’s so primitive that the money of homeowners is transferred into the accountant’s pocket. Accordingly, such swindlers are often caught. Anticipating negativity in the comments, I would like to say right away that I am not projecting the “achievements” of individual characters onto all the accountants working in the HOA: every family has its black sheep. And, of course, I will advocate outsourcing - this is not the first time I have been saying that in small businesses the future lies with it.
How does membership come about?
The Housing Code of the Russian Federation determines the process of establishing membership in an organization.
In fact, membership in a homeowners' association arises if the owner of an apartment in an apartment building writes an application for membership .
Application for membership in the HOA - sample.
Anyone who purchases an apartment in a residential building where the other owners have created an HOA has the right to join the partnership .
To terminate membership, it is enough to submit an application to leave the ranks of members of the institution, or sell your real estate.
Those apartment owners who did not wish to become members of the community still have the right to receive all information about its activities in full, as well as to appeal in court the decisions made by the board.
To become a member of a homeowners association, you must submit an application addressed to the chairman, attaching a package of documents to the application. The package includes papers that confirm the rights of the homeowner to an apartment in a subordinate residential building.
Among these documents:
- apartment registration certificate;
- a signed agreement on the transaction for the purchase of housing;
- confirmation of rights of inheritance, donation or other methods of acquisition;
- extracts from the Unified State Register of Real Estate.
It is the extract when joining the community that becomes the main document. The remaining papers are evidence confirming the existence of an extract, without which the package will not even be accepted for consideration.
The submitted petition will be considered at a board meeting. then be brought to the general meeting . Here the decision is made finally by voting.
If the meeting makes a positive verdict, the details of the new community member are entered into the register.
Rules for living in an HOA – sample.
Register of HOA members - sample.
You can find a sample estimate of income and expenses of the HOA.
Watch the video: What is the HOA chairman responsible for?
What is the chairman of the HOA responsible for?
Homeowners association governing bodies
Part 2 of Article 161 of the Housing Code of the Russian Federation provides for three ways to manage an apartment building. One of them is managing a homeowners association.
An apartment building can be managed only by one management method, which is chosen by the owners of premises in the apartment building at a general meeting of owners.
Thus, the basis for creating a homeowners’ association in a particular apartment building is the decision of the general meeting of owners of premises in this building.
A homeowners' association (HOA) is a non-profit organization whose goal is the effective management of an apartment building or houses, which is aimed at its (their) improvement and improvement of the surrounding areas.
Since the HOA is a legal entity, it is required to have governing bodies through which it carries out its activities.
In accordance with Article 144 of the Housing Code of the Russian Federation, the governing bodies of a homeowners' association are the general meeting of members of the association and the board of the association.
But in addition to these institutions, the management bodies of the HOA should also include the chairman of the board of the HOA and the audit commission (auditor), the presence of which is mandatory according to the Housing Code of the Russian Federation.
General meeting of homeowners association members
The general meeting of members of the homeowners association is the highest governing body of the association and is convened in the manner established by the charter of the association.
As we see, participation in the general meeting is limited not to the owners of the premises, as with other methods of management, but only to those of them who are members of the HOA.
By virtue of Part 1 of Article 143 of the Housing Code of the Russian Federation, membership
in a homeowners' association
arises
from the owner of premises in an apartment building
on the basis of an application to join
the homeowners' association.
Therefore, if the owner of the premises has not joined the HOA, they do not have the right to participate in the general meeting of HOA members.
It should be noted that Part 1 of Article 143 of the Housing Code of the Russian Federation does not make any distinction between the owners of premises - individuals and legal entities.
In addition, from Part 1 of Article 135 of the Housing Code of the Russian Federation it follows that the HOA is an association of premises owners
in an apartment building. That is, there are no differences between residential and non-residential premises.
Thus, legal entities that own premises in an apartment building, if a HOA is created in it, have the right to be its members, just like individuals.
General meeting of members of the homeowners association:
- makes changes to the charter of the partnership or approves the charter of the partnership in a new edition;
-makes decisions on the reorganization and liquidation of the partnership, appoints a liquidation commission, approves interim and final liquidation balance sheets;
- elects members of the board of the partnership, members of the audit commission (auditor) of the partnership and, in cases provided for by the charter of the partnership, also the chairman of the board of the partnership from among the members of the board of the partnership, terminates their powers ahead of schedule;
- establishes the amount of obligatory payments and contributions of members of the partnership;
- approves the procedure for the formation of the partnership’s reserve fund, other special funds of the partnership (including funds for current and major repairs of common property in an apartment building) and their use, and also approves reports on the use of such funds;
-makes decisions on obtaining borrowed funds, including bank loans;
- determines the directions for using income from the economic activities of the partnership;
- approves the annual plan for the maintenance and repair of common property in an apartment building, a report on the implementation of such a plan;
- approves the estimates of income and expenses of the partnership for the year, reports on the implementation of such estimates, audit reports (in the case of audits);
- approves the annual report on the activities of the board of the partnership;
- approves the conclusions of the audit commission (auditor) of the partnership based on the results of the audit of the annual accounting (financial) statements of the partnership;
- considers complaints against the actions of the board of the partnership, the chairman of the board of the partnership and the audit commission (auditor) of the partnership;
- adopts and changes, on the proposal of the chairman of the board of the partnership, the internal regulations of the partnership in relation to employees whose responsibilities include the maintenance and repair of common property in an apartment building, provisions on the payment of their labor, approve other internal documents of the partnership provided for by the Housing Code of the Russian Federation, the charter of the partnership and decisions general meeting of members of the partnership;
- determines the amount of remuneration for members of the board of the partnership, including the chairman of the board of the partnership;
- resolves other issues provided for by the Housing Code of the Russian Federation or other federal laws.
The charter of a homeowners' association may also include the resolution of other issues in addition to those specified in Part 2 of Article 145 of the Housing Code of the Russian Federation (listed above) within the competence of the general meeting of members of the association.
In addition, the general meeting of members of the homeowners association has the right to resolve issues that fall within the competence of the board of the association
.
The provisions of Articles 45–48 of the Housing Code of the Russian Federation apply to the procedure for holding a general meeting of members of the homeowners’ association (Part 1.1 of Article 146 of the Housing Code of the Russian Federation). That is, the procedure is generally the same as when organizing and holding a general meeting of premises owners under direct management and when managing a management organization, but it has a number of features.
By virtue of Part 3 of Article 146 of the Housing Code of the Russian Federation, the general meeting of members of the homeowners association is valid if members of the association
or their representatives holding more than fifty percent of the votes of the total number of votes of the members of the partnership.
Decisions of the general meeting of members of the homeowners association on issues within the competence of the general meeting in accordance with clauses 2, 6 and 7 of part 2 of Article 145 of the Housing Code of the Russian Federation are adopted by at least two-thirds of the votes of the total number of votes of the members of the association, on other issues - by a majority votes from the total number of votes of members of the partnership or their representatives present at the general meeting.
The general meeting of members of the homeowners association is chaired by the chairman of the board of the association or his deputy
. In case of their absence, the general meeting is chaired by one of the members of the board of the partnership.
Since, according to the rules of the Housing Code of the Russian Federation, the minutes of the general meeting are signed by the chairman of the general meeting (i.e. the person leading the meeting), it is the members of the HOA board who have the exclusive right to sign the minutes of the general meeting of the HOA members, reflecting the final results of the general meeting.
Thus, holding a general meeting in the absence of members of the HOA board is impossible.
The decision of the general meeting of members of the homeowners association may be adopted by absentee voting in the manner established by Articles 47 and 48 of this Code. In view of the fact that part 1.1 of Article 146 of the RF LC provides that Articles 45–48 of the RF LC apply to meetings of HOA members, the provisions of Article 44.1 of the RF LC are not applicable here.
Thus, the law does not directly provide
holding a general meeting of HOA members via
correspondence and in person
. In this regard, it is recommended that HOAs include provisions in their Charters on the possibility of holding meetings in person or in absentia.
When managing an apartment building by a Homeowners Association, there is a case of holding a general meeting of premises owners, and not just members of the HOA.
This is a reduction in the size of common property in an apartment building through its reconstruction, which is possible only with the consent of all owners of premises in the building (Part 3 of Article 36 of the Housing Code of the Russian Federation).
Homeowners Association Board
The board of a homeowners' association has the right to make decisions on all issues of the association's activities, with the exception of those that fall within the exclusive competence of the general meeting of owners of premises in an apartment building and the competence of the general meeting of members of the homeowners' association.
The HOA board is elected from among the members of the partnership
by the general meeting of members of the partnership for the period established by the charter of the partnership, but
not more than two years
.
The legislation does not directly define the number of members of the HOA board, which must be, therefore this provision is better reflected in the charter of the Partnership (for example, the board of the Partnership is elected in the number of 5 (five) people (no more than 5 (five) people), or - the board of the Partnership is elected in quantity (or quantitative composition) established by the decision of the general meeting, in quantity...).
The board elects from among its members the chairman of the partnership, if the election of the chairman of the partnership is not within the competence of the general meeting of members of the partnership by the charter of the partnership
. That is, if the charter does not provide for such a rule, the chairman of the board is elected by the board.
There are restrictions by law for election to members of the Partnership's board.
Thus, a member of the board of an HOA cannot be a person with whom the partnership has entered into an agreement for the management of an apartment building, or a person holding a position in the management bodies of the organization with which the partnership has entered into the said agreement. In addition, a member of the audit commission (auditor) of the partnership cannot be elected to the board.
A member of the board of a homeowners association cannot
combine one’s activities on the board of a partnership with work in the partnership under an employment contract, as well as
entrust, trust, or otherwise entrust to another person the performance of one’s duties as a member of the board of the partnership
.
The board of a homeowners association is the executive body of the association, reporting to the general meeting of members of the association.
A meeting of the HOA board is convened by the chairman within the time limits established by the charter of the partnership.
The board of the HOA is competent to make decisions if at least fifty percent of the total number of board members are present at the meeting of the board of the partnership.
Decisions of the board of the partnership are made by a simple majority of votes from the total number of votes of the board members present at the meeting, unless a larger number of votes for making such decisions is provided for by the charter of the partnership. Decisions made by the board are documented in the minutes of the meeting of the board of the partnership and signed by the chairman of the board of the partnership, the secretary of the meeting of the board of the partnership.
The responsibilities of the homeowners association board include:
- compliance by the partnership with the legislation and the requirements of the charter of the partnership;
-control over the timely payment by members of the partnership of established mandatory payments and contributions;
- drawing up estimates of income and expenses for the corresponding year of the partnership and reports on financial activities, submitting them to the general meeting of members of the partnership for approval;
-management of an apartment building or concluding contracts for its management;
-hiring workers to service an apartment building and firing them;
- concluding agreements for the maintenance, operation and repair of common property in an apartment building;
- maintaining a register of partnership members, office work, accounting and financial statements;
- convening and holding a general meeting of members of the partnership;
- fulfillment of other duties arising from the charter of the homeowners association.
Chairman of the Board of Homeowners Association
The status of the chairman of the board of a homeowners' association is determined by Article 149 of the Housing Code of the Russian Federation.
The chairman of the board of a homeowners association is elected for the period established by the charter of the association
. The chairman of the board of the partnership ensures the implementation of decisions of the board, has the right to give instructions and orders to all officials of the partnership, the execution of which is mandatory for these persons.
The chairman of the board of the HOA acts without a power of attorney on behalf of the partnership, signs payment documents and makes transactions that
in accordance with the law, the charter of the partnership
do not require mandatory approval
by the board of the partnership or the general meeting of members of the partnership, develops and submits for approval to the general meeting of members of the partnership the internal regulations of the partnership in relation to employees whose responsibilities include the maintenance and repair of common property in an apartment building, regulations on payment for their labor, approval of other internal documents of the partnership provided for by this Code, the charter of the partnership and decisions of the general meeting of members of the partnership.
Audit commission (auditor) of a homeowners association
This HOA body can be either a commission or a sole body - this is established by the general meeting of HOA members or determined by the HOA charter. The audit commission (auditor) of a homeowners' association is elected by the general meeting of members of the association for no more than two years. The audit commission of a homeowners' association cannot include members of the association's board.
The audit commission of the homeowners association elects the chairman of the audit commission from among its members.
Audit commission (auditor) of the homeowners association:
-conducts audits of the financial activities of the partnership at least once a year;
-presents to the general meeting of members of the partnership a conclusion based on the results of the audit of the annual accounting (financial) statements of the partnership;
- presents to the general meeting of members of the partnership a conclusion on the estimate of income and expenses for the corresponding year of the partnership and a report on financial activities and the amount of mandatory payments and contributions;
- reports to the general meeting of members of the partnership on its activities.
Owners of premises in an apartment building ( both members of the HOA and those who are not
) have the right to receive from the management bodies of the partnership information about the activities of the partnership in the manner and to the extent established by the Housing Code of the Russian Federation and the charter of the partnership, to appeal in court the decisions of the management bodies of the partnership, and also to familiarize themselves with the following documents:
- the charter of the partnership, changes made to the charter, certificate of state registration of the partnership;
- register of members of the partnership;
- accounting (financial) statements of the partnership, estimates of income and expenses of the partnership for the year, reports on the implementation of such estimates, audit reports (in the case of audits);
- conclusions of the audit commission (auditor) of the partnership;
- documents confirming the partnership’s rights to property reflected on its balance sheet;
- minutes of general meetings of members of the partnership, meetings of the board of the partnership and the audit commission of the partnership;
- documents confirming the voting results at the general meeting of members of the partnership, including voting ballots, voting powers or copies of such powers, as well as written decisions of the owners of premises in an apartment building on issues put to vote during the general meeting of owners premises in an apartment building in the form of absentee voting;
-technical documentation for an apartment building and other documents related to the management of this building;
- other internal documents of the partnership provided for by this Code, the charter of the partnership and decisions of the general meeting of members of the partnership.
Who is a member of the HOA?
Who can be a member of the HOA? A homeowners' association is a company created by the owners of apartments in an apartment building.
This point is confirmed by Article 143 of the Housing Code of the Russian Federation.
Can a community not be the owner of a building ?
The question asked in the title can be answered immediately: a citizen who is not a home owner cannot be a member of the HOA.
Who can join the partnership?
An HOA is created by homeowners—the owners who live in the building. This norm is enshrined in Art. 143 Housing Code of the Russian Federation. Hence the simple conclusion - a member of the HOA can be the owner living in the house .
An agreement for the maintenance and management of the house cannot be signed between non-owners of the property (even if they live in the apartment building) and the HOA.
According to Article 143 of the Housing Code of the Russian Federation, a person who does not own real estate will not be able to become a member of the partnership.
Regarding the age for joining the ranks of the partnership, there are no restrictions in the Housing Code of the Russian Federation. But a minor child, due to his legal capacity, will not be able to fully become a full-fledged member of the HOA .
The execution of legally significant actions, decisions, and ensuring his rights rests with guardians, parents or designated persons. Accordingly, a minor will not be able to make full decisions along with other members of the HOA.
Register number
What is the number of homeowners association members? According to the Housing Code, every HOA is required to have a register . This document is a list of everyone who is part of the partnership.
But the register is not just a listing of residents ; it contains quite extensive data about each, including information about the size of the share that is owned by a resident of an apartment building.
This information must be submitted to the HOA without fail.
The same applies to all kinds of changes that have occurred to the property.
The register must have a title page on which the following data is indicated:
- name of the locality;
- date of formation of the community;
- legal address;
- details of the authority where the registration took place, its number and date;
- total area of the apartment building;
- area owned privately by community members;
- the organization’s share in the common area of the building;
- information about the property of members of the partnership;
- information about the person in charge of the register.
There are rules for document preparation. The register will need to be stitched, the pages numbered, and the organization’s seal affixed where required. A copy of the register must be kept by the relevant regulatory authorities.
As for the number of residents of the building sufficient to create a management organization, the number must exceed half of the total number of apartment owners.
Watch the video: Pros and cons of HOAs
Pros and cons of HOAs
What is a registry?
At its core, this document is a list of members of the partnership. According to clause 4 of Article 143 of the Housing Code of the Russian Federation, it contains expanded information about each of them, including the size of the owner’s share in the common property.
Owners in a partnership are required to provide the HOA with information about their property and all changes to their real estate.
The title page of the document must contain the following information about the partnership:
- name of the locality where the HOA is located;
- date of its creation;
- full and short name;
- full physical address;
- registration authority, its full name;
- date, registration number;
- the total area of the house and the area of residential and non-residential premises;
- the total area of housing of the members of the partnership, the share of the HOA in the total area of the house (the share is indicated in %, area in sq.m.);
- common property of HOA members, in sq. m. and percent;
- common property of non-members of the partnership;
- Full name of the person responsible for maintaining the register.
The register must also
- serial number in the register, apartment number;
- Full name (full);
- contact details, including email;
- title documents for housing;
- share in common property (in percent);
- handwritten signature of the member;
- signature of the person responsible for the register.
The register must be stitched, numbered, and sealed with the seal of the partnership. The number of members included in the homeowners association and entered into the register is not limited in any way. The main thing is that there should be at least 50% of all owners of the house (Article 143 of the Housing Code of the Russian Federation, and clause 3 of Article 135 of the Housing Code of the Russian Federation), otherwise the HOA will be declared invalid.
Note! According to clause 9 of Article 138 of the Housing Code of the Russian Federation, once a year, in the first quarter, a copy of the register is sent to the government agencies of municipal housing control. The list of these bodies is contained in clause 2 of article 20 of the RF Housing Code.
Rights and obligations of owners
According to the Housing Code of the Russian Federation, everyone who is part of an organization under an agreement has both rights and obligations. All aspects are regulated by the Charter, the provisions of which must be adhered to in everyday life.
What are the rights of HOA members? Everyone who owns residential property in an apartment building has the right to both join the HOA and leave it , depending on their own needs.
At the same time, no permission is required from members of the HOA board to manipulate their real estate. Everyone who receives membership in a management organization has the right to use its property, as well as fully participate in work in the housing and communal services sector.
Everyone has the right to express their own opinion or disagreement . And, of course, any homeowner has the opportunity to become part of the board or staff.
As for responsibilities, they are divided into two large groups.
The first group includes responsibilities that fall under the concept of “irremovable liability”.
Here are the main points to highlight:
- making payments on time;
- compliance with established norms and rules;
- notifying the board of any changes affecting the property.
Failure to comply with the rules may result in punishment, including administrative punishment.
The second part is general responsibilities, which consist of fulfilling the requirements of the charter , compliance with the legislative norms of the Housing and Civil Codes. Housing must always be kept in order.
All premises, both residential and non-residential, must be used only for their intended purpose . The owner of the apartment and everyone who lives in it are required to comply with all fire safety requirements and sanitary and hygienic standards.
If the common property was damaged due to the fault of one of the residents of the houses, then repairs or compensation are made at the expense of the owner.
Positive aspects of HOAs as a management method
From this time on, the Partnership, represented by its members, is the true owner and manager of its housing stock and residents are no longer alienated from resolving issues directly related to their home.
Information on whether a deposit is required when purchasing an apartment and how much it should be can be found at the link.
What are the advantages of this form of management of apartment buildings over archaic housing offices or a commercial management organization? Here they are:
- Maintaining transparent accounting - the organization's expenses are controlled directly by its members - residents.
- It is much easier for owners to save electricity, water, and coolants.
- Members of the HOA have a wide choice in the matter of carrying out various works for the benefit of their home : they can turn to a contractor, any other specialists, or even carry out repairs or other work on their own.
- If the Partnership has any complaints about the quality of work carried out by contractors, it has the right to terminate the contract as soon as possible and turn to another organization. Thus, residents no longer depend on unscrupulous performers, and have complete control over them, demanding quality.
- HOA members decide for themselves what work needs to be carried out and what not.
- Residents have the right to dispose of common property (for example, non-residential premises - basements, extensions) jointly for the purpose of making a profit, and then use it for the needs of the house. For example, they can rent out the basement for a store.
- According to city programs, houses managed by HOAs have priority rights to major repairs , landscaping, etc.
- If the Partnership takes care of the house and improves it, then the apartments in it will rise in price.
- Residents will become more responsible about their yards, entrances, and playgrounds, because... They will understand that this is now their common concern and they must pay for the repairs themselves.
For proper operation of the HOA, it is necessary to register a charter. See and download an approximate version here.
Self-government system in an HOA consisting of several houses.
Problems that this method of home management can bring
But, like any phenomenon, this form of management of apartment buildings is not without its drawbacks:
- It is not always possible for residents to maintain the desired improvement of the house and surrounding area.
- There will always be unscrupulous owners who will resist general decisions and refuse to pay for anything, thereby hindering effective management.
- A problem may also arise in the case of utility debts of individual residents, when the costs of services will have to be redistributed among bona fide payers until the debt is collected in court.
- To carry out major repairs, the HOA must accumulate funds for about 15 years, and even then, the organization, as a legal entity, must pay 24% income tax on this amount.
- If, when creating a Partnership, it is necessary to delimit land, this is a very controversial issue that requires a long solution.
- It often happens that basements, extensions, and plinths in a house belong to other legal entities. This deprives residents of the opportunity to use them to replenish the funds of the HOA, and without such an opportunity the Partnership may turn out to be unprofitable.
- Compensation by the city authorities for the costs of the HOA may become problematic if one of the residents has benefits in paying for utilities, because The deadline for receiving this compensation has not been determined.
Thus, this form of housing property management has both advantages and disadvantages.
You can read the rules for registering ownership of an apartment in a new building here.
But there are many more advantages, because the very principle of operation of the HOA is based on personal interest and personal responsibility, and these categories are much more effective in management than alienation from issues directly affecting residents and leaving them to be decided by strangers.
You will learn about the intricacies of creating an HOA from this video:
Legal status
The legal status of members of a homeowners association is regulated by the Housing Code of the Russian Federation, Chapter 14. The beginning of legal relations is the moment when the organization is created. Termination – the moment of termination of membership.
The structure of the management organization will also be determined in the Housing Code, which states that the leadership in decision-making rests with the general meeting .
The role of the operational body is played by the board, and the role of the controlling bodies is played by the counting and audit commissions. The Housing Code requires the institution to operate as transparently as possible on all economic and financial issues.
Any resident of an apartment building who has living space in it can at any time ask a question that interests him and receive all the documents he is interested in for review.
Rules governing residence issues
All rules that relate to living in the house are prescribed and approved at a general meeting.
And not only the owners of real estate who are part of the institution are obliged to adhere to them, but absolutely all residents of the house.
The basis for the creation of rules and their subsequent adoption are legislative norms that are relevant at a certain point in time.
Also the basis will be the charter of the institution, requirements for the maintenance of the house and local area .
What agreement with the participants is the main one?
Contractual relations between participants and the management board are provided for by law. The agreement is concluded with each resident receiving membership separately.
The document will concern the provision of services for the maintenance of the house, property under common management, and so on.
In this case, contracts can be concluded separately both on issues of utility services and directly on the content.
The basis of the agreement is the current legislation, the charter of the institution, standards for using the house, contracts that are concluded with companies - representatives of the housing and communal services of a particular locality.
Registration and first steps of the HOA
How to register a created legal entity? To do this, you need to carry out the following steps.
An authorized person of the Partnership (not necessarily the chairman) submits to the tax authorities at its address:
- Application for state registration.
- Two copies of the minutes of the founding meeting, certified by a notary, on the establishment of the HOA.
- Two copies of the charter.
- Receipt for payment of state duty.
When purchasing an apartment, you will need to obtain a cadastral passport. The rules for obtaining this document are in this material.
When a newly created legal entity is registered, its first steps should be as follows:
- Opening a bank account.
- Carrying out the procedure for accepting a building or a group of buildings onto the balance sheet of the HOA together with a control commission, the members of which must be representatives of the local government and the board of the given HOA.
- Concluding agreements with contractors for the provision of utility services.
- Start of calculation of utility bills.
For the HOA to operate, it is necessary to correctly draw up the job description of the chairman. An example you can.
Self-government system in HOAs.
Protocol
A protocol is a document that is drawn up according to an accepted standard . There are three parts here. The first part is introductory, and it contains information that concerns the institution, the number of its participants who attended the meeting.
Also in the introductory part there is information about setting the date for the meeting or about its cancellation if the number of people required to make a decision does not appear.
The second, or main, part sets the agenda.
These are the issues that are being brought up for consideration, and data about the discussions on these issues .
The third part includes summing up the voting results.
The minutes must be accompanied by copies of notices convening the meeting, as well as voting forms.
It is necessary to attach a list of those who participated in the discussion .
