Article 30 OBLIGATORY BOOKS TO BE KEPT :

The Association is liable to keep the following books certified by a notary public:
  1. Member Registration Book: This book contains the identities of the members, dates of registration, their names, surnames, nationalities, occupations, and monthly and yearly membership fees that they undertake.
  2. Resolution Book: The resolutions of Board of Directors are entered in this book in a historical and numerical order. The resolutions are undersigned by the chairman and the members of Board of Directors.
  3. Book of Fixtures and Equipment: This book contains any fixtures and equipment of the Association according to quantities and order numbers.
  4. Book of coming and/or outgoing documents: Coming and/or outgoing documents are entered in this book in an historical order. The originals of the coming documents and the copies of the outgoing ones are kept in files.
  5. Income and Expense Book: It is clearly and orderly displayed in this book from and/or to where all the monies were received and/or given on behalf of the Association.
  6. 6- Budget, Final Account and Balance Book: This book is entered in one-year revenue and expenditures of any operations to be carried out, the estimates thereof and the final income and expenses of the preceding year's budget, according to the method of receivables and payables of the association at the end of the fiscal year. The revenues are received against receipts with counterfoils and order numbers and the expenses are made against expenditure vouchers. The ones of these documents which are official, are used. The revenues are collected against receipts and the expenses against expenditure vouchers. The ones of these documents which are official, are used. In the case that those which are official cannot be obtained immediately, special printed receipts are used, after having the same certified by the head office of most competent local civil service in the province where the registered office of the Association is located. These special documents are then replaced with the official ones when obtained. On the receipts, the clear identities and the signatures of the donators appear. Those who are authorized to collect donations and receipts are designated by the Board of Directors with a resolution and this resolution is submitted for registration.
  7. 7- Receipt Register: It is used for entering the income receipts received on behalf of the Association.
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