Key Benefits:
See the copyright notice Conditions of use .
This law has been repealed by L 10.4.2015/410 , which is valid from 1 May 2015. See transitional provisions KuntaL 42/2015 ARTICLES 147 TO 150.
In accordance with the decision of the Parliament:
Finland is divided into municipalities whose self-government is guaranteed by the Constitution.
The municipality's decision-making power is exercised by the council of the inhabitants. The Board of Governors, as well as the referendum and the public's right to participate and influence the administration of the municipality, are set out below.
The municipality is seeking to promote the well-being and sustainable development of its inhabitants on its territory.
The municipality is responsible for the tasks entrusted to it by the self-government and provided for by the law. Municipalities shall not be entrusted with new tasks or duties or shall be deprived of their duties or rights other than by law.
Under the agreement, the municipality may take over non-autonomous public tasks.
The municipality shall perform the tasks conferred on it by law itself or in cooperation with other municipalities. The services required for the treatment of tasks may also be provided by other service providers.
In the event of a competitive situation within the meaning of Article 2, the municipality, in the event of a competitive market, must be entrusted with the task of managing the company, the cooperative, the association or the foundation ( The obligation to be incorporated ).
In the event of competition on the market, the municipality is not on the market if:
(1) the municipality, on the basis of the law, produces services to the residents of the municipality and to others to whom the municipality is required to provide services under the law;
(2) the exercise of a joint action within the meaning of Article 76 shall be carried out on the basis of a joint action based on a law-based joint action and the services shall be provided as a separate activity for the residents of the area and other persons to whom services are to be provided under the law;
(3) the role of the Joint Action referred to in Article 76 is governed by the law on public procurement (168/2007) Article 10 or the procurement law of entities operating in the water, energy, transport and postal services sectors (349/2007) in Article 19 The activities of the affiliated entity or of the affiliated undertaking, or where there is no other obligation to compete with the Joint Action;
(4) the municipality shall organise training, authorisation or training for the purposes of the provision of training or training, as provided for in the law, other tasks set out in the abovementioned authorisation or provide services for such education; As closely related students and students;
(5) the operation is based on a legal monopoly or constitutes a natural monopoly or an immediate supply of related services; or
6) the purchase, sale or rent of property and activities related to the municipality's land use and building law; (132/1999) Shall be used for the management of the spatial planning function.
Without prejudice to the obligation to conduct a company, the municipality may carry out the task referred to in Article 2a if:
(1) the activity must be considered to be limited;
(2) the law allows the municipality to expressly provide services to another entity or to participate in an invitation to tender for such activities;
(3) the municipality provides support services to the subsidiary of the municipal group referred to in Article 16a;
(4) the municipality provides services to the affiliated entity referred to in Article 10 of the Law on Public Contracts or to the entities operating in the water, energy, transport and postal services sectors The affiliated undertaking or joint undertaking;
(5) the municipality rents the premises mainly for use in the municipality's own activities and to the subsidiaries of a municipal group or for use in a service production which the municipality has competed for;
(6) the municipality provides services to persons employed by a municipal group within the meaning of Article 16a, on the basis of employment; or
(7) is directly related to the standby law; (1802/2011) Shall be subject to the obligation to reserve for exceptional circumstances under the contingency plan.
The provisions of paragraph 1 above shall also apply to the sale of goods in a competitive market.
The municipality's administration shall comply with this law, unless otherwise provided. (1.2.2002/81)
Without prejudice to any other form of joint action by municipalities, the consortium set up by the municipalities concerned may perform the tasks entrusted to the municipality or to the municipalities. It may also be agreed that such tasks shall be carried out by another municipality or by a consortium set up by other municipalities.
A member of the council is:
(1) the person in whose home condition (2011) , the municipality concerned is (municipality of residence) ;
(2) the Community, the institution and the foundation of its seat in the municipality; and
3) the person owning or controlling fixed assets in the municipality.
The council's decision to change the name of the municipality. Before taking a decision, a statement by the Centre for Domestic Languages shall be obtained. Any modification of the name shall be notified to the Ministry concerned without delay. (19.12.1997/1)
Municipality may refer to the town when it considers that it meets the requirements of the urban community.
The county may have a municipal crest approved by the council. Before the seal is approved, the municipality shall obtain the opinion of the National Archives.
The municipal authority or any other authority in the municipality prescribed by the Executive Order is controlled by the use of the foam.
Paragraph 7 has been repealed by L 27.6.2003/618 .
The Ministry of Finance will monitor the activities of the municipalities and the economy in general and ensure that municipalities' autonomy is taken into account in the preparation of legislation on municipalities.
The Office may, following a complaint, examine whether the municipality has acted under the laws in force. (22.12.2009)
Legislation on municipalities, fundamental and far-reaching municipal and economic matters, as well as the coordination of national and local economies, are dealt with in the context of a negotiated procedure between the State and local authorities, in accordance with Articles 8a and 8b. Provides.
The basic service programme procedure Means a basic service programme and a basic service budget. The basic service programming process is part of the process of negotiation between the State and the municipalities and the preparation of the State budget.
The basic services programme shall assess changes in the operational environment and demand for services, the development of the municipal economy and changes in municipal tasks, and a programme of measures necessary to balance revenue and expenditure. The economy is assessed as a whole, as part of public finances and groups of municipalities. In addition, the basic services programme evaluates the need for municipalities' statutory tasks to finance, develop and increase productivity.
The basic services budget assesses the development of the municipal economy and the impact of the draft government budget on the municipal economy. The basic service budget is drawn up in the context of the draft State budget.
The basic services programme and budget will be drawn up by the Ministry of Finance, together with the Ministry of Social Affairs and Health, the Ministry of Education and, where appropriate, other ministries. The Finnish Association of Local Authorities will participate as a permanent expert in the basic service programming process.
In addition to the basic service programme procedure, the process of negotiation between the State and the municipalities is part of the process of consultation with the Ministry of Finance and administration at the Ministry of Finance.
The purpose of the Advisory Board is to deal with the issues referred to in Article 8 (3), to prepare the development assessment of the municipal economy in the context of the basic services programme and to monitor the fact that the basic services programme is taken into account in the Preparation. More specific tasks and composition of the Advisory Board, as well as the composition and composition of the Advisory Board, are laid down by a Council Regulation.
Members and alternates of the council (authorised and reserved) Elected in municipal elections for the following four calendar years.
The municipal elections will be directly, secret and proportional. All voting rights shall have equal voting rights.
The provision of municipal and non-municipal elections is provided for in municipal elections (161/72) .
Municipal election L 361/1972 Has been repealed by Vcatches L 72/1998 . See Articles 33 to 34 and Kuntaconstructed L 1698/2009 Chapter 6 .
The elected members are selected according to the municipality's population as follows:
| Population | Authorised number |
| Up to 2000 | 17 |
| 2 001 TO 4 000 | 21 |
| 4 001 TO 8 000 | 27 |
| 8 001 TO 15 000 | 35 |
| 15 001 TO 30 000 | 43 |
| 30 001 TO 60 000 | 51 |
| 60 001-120 000 | 59 |
| 120 001 TO 250 000 | 67 |
| 250 001-400 000 | 75 |
| Over 400,000 | 85 |
In a municipality with a population of not more than 2 000, the Board of Governors may, by the end of June, decide to elect a smaller number than 17, but not less than 13. The number of amendments shall be notified without delay to the Ministry of Justice.
The population statistics provided for in this Article are determined by the Population Data Act. (107/1993) , according to the information available at the end of 31 May.
See: Valil 714/1998 ARTICLE 145 . Population data L 507/1993 Has been repealed by L 661/2009 , see On the Population Information System and the certification services of the Population Register Centre 661/2009 ARTICLE 3 .
The selected candidates shall be selected for the same number of candidates who have not been elected by the Electoral Union, the Party and the joint list of the first elected members of each municipal election, but at least two. The elected councillor for the selected association outside the common list is not a deputy councillor.
If the delegate has been found to have lost his right to stand as a candidate, he or she has been relieved of his duties or is dead, the President of the Board of Governors, for the remainder of his term of office, for the remainder of his term of office, Order of the first High Commissioner.
The Board of Governors shall elect a Chairperson and a necessary number of Vice-Presidents from among its members, unless the Board of Governors has decided on a shorter term. The President and Vice-Presidents shall be elected in the same election.
The Board of Governors shall be responsible for the activities and finances of the municipality.
The council shall:
(1) decide on the essential objectives of the Municipality and the municipality and the principles of corporate governance; (27.4.2007)
(2) deciding on the basis of the governance arrangements;
(3) decide on the criteria for the economy, finance and investment and to approve the budget; (1.2.2002/81)
(3a) decide on the criteria for internal control and risk management within the municipality and the municipality of municipalities; (15/02/2015)
(4) deciding on the general criteria for municipal services and other charges to be levied;
(5) decide on the operational and economic objectives to be set by the municipality;
(6) deciding on the provision of a guarantee or other guarantee for another debt;
(7) elect members of the municipal institutions, unless otherwise specified below;
(8) decide on the basis of the financial benefits of the truss;
(9) select auditors;
(10) approve the accounts and decide on the discharge; and
(11) decide on other matters to be decided and laid down by the Board of Governors.
The Board of Governors may delegate its powers to the other institutions of the municipality and to persons of confidence and office-holders. However, powers shall not be delegated in matters for which the Board of Governors, in this or other specific provision of the law, has to decide.
The Board of Governors may, in the context of the Executive Board, grant the other authority referred to in paragraph 1 of the municipality the right to delegate the powers delegated to it.
Competency in a case involving the use of administrative coercion can only be transferred to the institution.
The Rules of Procedure or otherwise provided for in the Rules of Procedure of the Board of Governors shall lay down provisions on the activities of the Board of Governors, on the appointment of the High Commissioner, on the basis of an approved initiative, on the formation of authorised delegations. On delegation groups, in the meetings referred to in Article 56a, by means of videoconferencing and by electronic means.
The chairman will lead the proceedings and take care of the order at the council meeting. In the event that the delegation is disturbed by the conduct of the meeting, the President shall instruct the delegate to behave appropriately. If the Alderman does not comply with the request, the President may order the ombudsman to be removed. In the event of disorder, the President shall suspend or terminate the meeting.
The authorised person has the right to speak in the present case. In his speech, the Councilman must stick to the case. If the authorised speech deviates from that, the President shall invite him to return to the case. If the councillor does not comply with the request, the President may refuse to continue the speech. If he is manifestly unnecessarily prolonging his speech, the President may, after pointing out the matter, forbid him to continue his speech.
In order to safeguard the conduct of a meeting, the Rules of Procedure or other provisions of the Board of Governors may provide the necessary provisions for the length of the authorised speeches in individual cases.
Delegates for the Board of Governors may form delegations. A group of delegations may form one delegate.
In order to improve the operating conditions of the delegations, the municipality may support the internal functioning of the delegations, as well as measures to promote the participation and influence of local council members. In the case of aid, the purpose of the aid shall be identified.
The municipality may decide that the videoconferencing links referred to in Article 56a to participate in meetings of the institutions shall also be used by delegation teams. (19/122008/1068)
The municipality shall decide on the organisation of its administration as provided for in this Act. In order to organise the administration, the Board of Governors shall adopt the necessary rules governing the various authorities of the municipality and their activities, the division of powers and tasks.
In the bilingual commune, a separate institution is set up for each language group, or a joint institution, which is divided into sections for language groups. The members of the institution or section shall be selected from persons belonging to the language group concerned.
An entity in which the municipality has an accounting law (1336/1997) in Chapter 1, Article 5 , is intended to: Community subsidiary . The municipality and its subsidiaries constitute The municipal group . The law governing the subsidiary of the municipality shall also apply to a foundation belonging to the municipal authority.
The municipality's institutions are, in addition to the Board of Governors, the municipal council, the boards and the boards, their sections and the councils.
The Board of Governors shall set the municipal council and the control panel referred to in Article 71.
In addition, the Board of Governors may impose:
(1) municipal boards for the performance of their permanent duties; and
(2) boards for the performance of a business or other institution or mission.
The composition of the Board of Directors, the Board and the Executive Board shall apply mutatis mutandis to the relevant institution.
The Board of Governors and the Board of Governors, acting on the basis of a decision of the Board of Governors, may make the RACs subject to a specific task.
The Board of Governors may lay down that the Board of Governors and the designated panel may be elected only by delegation and deputy.
The Board of Governors may decide:
(1) that the members or members of the Executive Board are elected by the institution other than the Board of Governors;
(2) that members of the Executive Board or part of its members are elected on the basis of the criteria laid down by the Board of Governors, on a proposal from users of the municipality, municipal staff or service users;
(3) that members of the institution or members of the institution responsible for managing matters in the municipality are elected on a proposal from the constituents of the sub-region and that the place of residence of the members must be in the relevant sub-area; and
(4) that the institution within the meaning of Article 16 (2) of the bilingual commune shall be set up for each language group. The members of the Chamber shall be selected from persons belonging to the relevant language group.
A member of the Chamber may also be an alternate member of the institution. The Board of Governors may decide that a member of the Chamber, but not the President, may be elected other than members and alternates of the institution.
The members of the institutions shall be elected by the individual alternate members, which shall apply mutatis mutandis to the actual members.
Equality between women and men in the selection of Members of the institution is laid down separately.
The members of the institution shall be elected for the term of office of the Board of Governors, unless the Board of Governors has decided on a shorter term or otherwise specified below. When the institution is elected, the members of the Chamber shall be appointed by the institution concerned. The terms referred to in Article 17 (5) shall not exceed the term of office of the municipal or other institution referred to in paragraph 5.
The members of the municipal board, the Audit Board and other Boards of Boards will be elected to the Board of Governors in January.
The President and the necessary number of Vice-Presidents shall be elected by the Board of Governors or by the other directly elected institution. They're elected in the same election campaign.
The Board of Governors may dismiss the elected representatives of the municipal, municipal or local authorities in the middle of their term of office if they or some of them do not enjoy the confidence of the Board of Governors. The decision to dismiss applies to all elected representatives of the institution.
The Board of Governors may dismiss the mayor or the deputy mayor if he does not enjoy the confidence of the Council.
It shall be brought forward on a proposal by the Board of Directors or if at least one quarter of the delegates have taken an initiative.
The Board of Governors shall set up a committee to prepare the resignation of the mayor referred to in Article 21, as well as any other matter concerning the dismissal of the mayor referred to in Article 25. The committee may also be subject to an opinion and an audit of the administration.
The municipal administration is responsible for the administration and management of the municipality and the preparation, implementation and legality of decisions by the Board of Governors. The municipal authority shall supervise the interests of the municipality and, unless otherwise specified in the Management Code, shall represent the municipality and exercise its powers of speech.
The municipal council or any other authority designated by the Executive Board shall, where appropriate, issue instructions to members of the administrative bodies of different entities, institutes and foundations in the governing bodies of the municipality.
The municipal administration, the management of the economy and other activities are led by the mayor or mayor. The mayor or the mayor is elected by a council. The mayor is in office with the municipality and the mayor is the elected official of the municipality. The mayor is chairman of the municipal council.
If the mayor's office is completed at the beginning of the mayor's term of office, the Board of Governors shall decide to refer the mayor to another post or contract of employment. The temporary mayor shall be transferred for the remaining period of time to another post or contract relationship. The mayor, who is transferred to another post or contract relationship, has the right to have the benefits of such a situation as not less favourable than those of the mayor's office.
The mayor may be elected either for the time being or for a fixed period. The mayor may be elected for a maximum of his term of office. The mayor's term of office shall continue until the new mayor or mayor has been elected.
If, in the election of a mayor or mayor, no one has received more than half of the votes cast, a new election of the two most votes has taken place. In this election, the winner gets the most votes. The mayor's election takes place before the election of the local government.
The mayor or mayor shall have the right to speak on behalf of the local government and obtain information from the municipal authorities and to see documents, subject to the provisions relating to secrecy.
In addition to the mayor, there may be deputies in the municipality. The deputy mayor elects a council. The deputy mayor is a shop steward whose term of office is valid, as provided for in Article 24 (3) of the mayor's term of office.
The duties of the Deputy Mayor are laid down in the municipal executive order. The election of the Deputy Mayor of the Board shall be carried out before the election of the Board.
The Board of Governors may dismiss the mayor or transfer him to other duties if he has lost the confidence of the Council.
It shall be brought forward on a proposal by the Board of Directors or if at least one quarter of the delegates have taken an initiative. When preparing the case, the mayor shall be informed of where the loss of confidence is based and shall provide him with an opportunity to be heard.
The adoption of the decision referred to in paragraph 1 shall be required to support two thirds of all authorised persons. The decision can be implemented immediately. At the same time, the mayor may be relieved of his duties.
Municipal Group management The municipal council, the mayor or the mayor and the other authorities designated by the Board of Directors.
The group management is responsible for the management of the local community group and the organisation of group supervision.
The right to vote in municipal elections in the municipality of Finland shall be the citizen of Finland and of the other Member States of the European Union, Iceland and Norway, who, at the latest on the day of the election, will be 18 years of age and the municipality of residence of the municipality of According to data in the Population Information System, 51. Day before election day at the end of the day. The right to vote in municipal elections is also a foreigner fulfilling the conditions set out above, if he/she has had a home municipality in Finland for two years. (22/05/1647)
The right to vote in an advisory municipal referendum shall be the citizen of Finland and of the other Member States of the European Union, Iceland and Norway, who, at the latest on the day of the vote, fulfils 18 years and whose home municipality of residence According to data in the Population Information System, the municipality is 51. Day before the day of voting at the end of the day. The right to vote in a municipal referendum shall also be a foreigner who fulfils the conditions laid down above, if he/she has had a home municipality in Finland for two years. (22/05/1647)
The right to vote in a referendum on the municipality's component is only a person residing in the relevant part of the municipality.
The Board of Governors shall ensure that residents and users of services have the capacity to participate and influence the activities of the municipality.
In particular, participation and influence can be promoted:
(1) selecting the representatives of the users of services to the municipal institutions;
(2) the organisation of management of the municipality's component;
(3) informing the municipality and holding hearings;
(4) identifying the views of the residents prior to decision making;
(5) organising cooperation in the performance of the municipal tasks;
(6) assisting citizens' own-initiative management, preparation and planning; and
7) organising local referendums.
The municipality of the municipality is entitled to take initiatives on matters relating to its activities to the municipality. The initiator shall be informed of the measures taken as a result of the initiative. The Board of Governors shall be informed at least once a year of the initiatives taken in matters within its competence and the measures taken thereon.
If, in a matter falling within the competence of the Board of Governors, at least two per cent of the electorate having the right to vote, the matter shall be referred to the Board of Governors no later than six months after the outcome of the case.
The municipality must inform its residents about pending cases, their plans, handling, solutions and their effects. The municipality shall draw up, where appropriate, reviews of municipal services, the economy, environmental protection and land use. They shall also be informed of the manner in which questions and opinions can be addressed to the draftsmen and the decision-makers.
When the municipality's task has been entrusted to the Community or the Foundation, the municipality shall, in an appropriate manner, inform its residents of the activities of the Community or of the Foundation.
The Board of Governors may decide that a referendum shall be submitted to the municipality.
The referendum is advisory.
A referendum may be submitted to the whole municipality or to any part of the municipality. The municipality has one or more electoral districts within the meaning of the municipality.
All voting rights shall have equal voting rights. The vote is secret. The procedure for the local referendum shall be laid down separately.
The Referendum Initiative may make at least 5 % of the electorate entitled to vote. The Board of Governors shall decide without delay whether the referendum referred to in the initiative is to be submitted.
The members of the council are elected and deputized, members elected to the institutions of the municipality, elected members of the municipal council and other elected representatives of the municipality. However, on the basis of this task, the municipal authority or employee elected as a member of the institution of the municipality is not a trustee of the municipality.
The person of confidence shall promote the best interests of the municipality and its inhabitants, and shall act in accordance with the dignity of the mission as required. At the request of the Board of Governors or the institution concerned, a person or person who is subject to a certificate of confidence other than an authorised person shall provide an explanation of any circumstances which may be relevant to his right to stand as a candidate or an aesthetic Evaluation.
The person elected by the municipality of Municipality of Municipality shall apply mutatis mutandis for the municipality of confidence.
The mayor and deputy mayor may also be elected as a candidate who is not eligible for election to the municipal council and the Board of Appeal or whose municipality is not. A person does not lose his eligibility for election on the grounds that he or she is elected mayor or deputy mayor. The Board of Governors may decide that the mayor and the deputy mayor shall be authorised by the municipality.
A person who has consented to receive the task in writing may be elected mayor and deputy mayor.
The Board of Governors shall decide on the salary and allowances payable to the mayor and the deputy mayor. The mayor and the deputy mayor have the right to have their annual leave, sick leave and family leave on the same basis as the municipal authorities.
A municipality's shop of confidence shall be entitled to free work for participation in a meeting of the institution of the municipality if the free agreement is agreed with the employer. The employer cannot refuse to agree to a worker's participation in a meeting of the municipality.
A delegation of trustees other than those referred to in Article 1 (1) shall agree with their employer.
The person of trust shall inform the employer without delay of the meetings of the institution and of the trust tasks assigned to it by the municipality, after having received them. The employer shall provide written explanations on the grounds for his refusal.
A candidate for election to the municipal authority is a person:
1) of which the municipality is a municipality;
(2) who has the right to vote in municipal elections in a municipality in the year in which the delegates are elected or elected to the other trust; and
3) which is not under the patronage.
Only a person who has given his written consent to receive an authorised post may be set up as a candidate for election.
There is no election as a candidate for election:
(1) an official of the State who immediately carries out supervisory tasks relating to the municipal administration;
(2) a person in the service of the municipality, acting in a leading role in the function of the municipal council or the Board of Directors or in a comparable position of responsibility;
(3) the person employed by the entity or foundation in charge of the municipality, who may be assimilated to the person employed by the municipality referred to in paragraph 2; and
(4) in the case of a member of the municipal council, the person employed by the consortium, who may be assimilated to the person employed by the municipality referred to in paragraph 2.
In the case of a service referred to above, the term of office shall be eligible if the service is terminated before the authorised term of office begins.
A candidate for election to the municipal council is a candidate for election as a candidate, but not:
(1) a person employed by a municipality under the municipal authority of the municipality;
(2) the person employed by the municipality, as the Committee's rapporteur or, by the way, is responsible for preparing matters for consideration by the municipal council; and
(3) a person who is a member of a government or an institution that is assimilated to it, or in a leading and responsible position in a Community of business, where such an entity is concerned; A solution normally dealt with in the municipal council is likely to produce material benefits or damage.
The President of the Government of the Community or of an institution assimilated to it by the municipality concerned shall not be eligible for election to the municipal council. Nor is it a person who, as a Community negotiator or other equivalent, is responsible for lobbying.
The members of the majority of the municipal council must be persons other than those employed by the municipality or by the municipality or of the foundation under the authority of the municipality.
The eligible board shall be the person who is eligible for election to the council, except:
(1) under the authority of the municipality concerned;
(2) the person employed in the service of the entity or of the foundation acting in the function of the commission in question; and
(3) a person who is a member of a government or an institution that is assimilated to it, or in a leading and responsible position in a Community of business, where such an entity is concerned; The solution of the cases normally dealt with by the Board concerned is likely to produce material benefits or damage.
(1.2.2002/81)Essentially, the institution responsible for staff matters is subject to the provisions of Article 35 (2).
A person who is not eligible for election to the municipal board and the Board of Appeal or whose municipality is not a municipality may be elected to the Executive Board and the Commission.
In the event of a loss of confidence in the event of a vote of confidence, the institution whose elected office is elected shall declare the vote of confidence closed. As regards the authorised, the decision is taken by the Board of Governors. The decision will be implemented immediately.
A person of confidence shall not lose his right to stand as a candidate in the institution if he is temporarily detained for a period of not more than six months in either Articles 34 or 35 or in the employment relationship referred to in Article 36 (1). However, in the event of a service record, he is not allowed to manage his trust.
The trust exercise shall be entitled to refuse if the person has completed 60 years or has been in the same institution or in the same institution for the last four years, or has been in a municipal trust for a total of eight years.
A confidence measure may also be refused for any other valid reason. The approval of the refusal shall be decided by the institution to be elected by a person of confidence. The decision shall be taken by the Board of Governors as regards the authorised and the Deputy.
You can resign from a trust for a valid reason. The decision to grant a different decision shall be taken by the institution elected by the person of confidence. The Board of Governors shall recognise the difference between the authorised and the Deputy High Commissioner.
The person shall remain in office for the period of time for which he or she has been elected, and thereafter until another person has been elected. The elected office of confidence shall be elected for the remainder of the current term of office for the remainder of the term of office.
The elected representative shall also carry out its duties until the matter has been finally settled:
1) if a complaint is lodged against a vote of confidence;
(2) if the refusal has not been accepted or no distinction has been made; or
3) if, pursuant to Article 56, the municipal council has failed to implement the election decision of the Council.
Where a person of confidence is likely to have been suspected of having committed a malfunction or otherwise acted in breach of its obligations, the municipal authorities shall require the relevant explanation and, where appropriate, inform the To the council. A declaration of offence shall be made without delay if there is an obvious risk of error.
The Board of Governors may, for the duration of the investigation or trial, hold a shop of confidence. Before the meeting of the Board of Governors, the President of the Council may be temporarily suspended. The arrest warrant may be executed immediately. (1.2.2002/81)
If a person of confidence has been charged with a criminal offence whose quality or manner of work shows that he cannot act in a position of confidence, the Board of Governors may, for the duration of the proceedings, arrest him for his action. The arrest warrant may be executed immediately. (1.2.2002/81)
If, following the delivery of the election, a person of confidence has been sentenced to imprisonment for a period of at least six months, the Board of Governors may separate him from his act of confidence. The decision will be implemented immediately.
The trust person shall be paid:
(1) the meeting fee;
(2) compensation for loss of earnings and costs incurred as a result of a vote of confidence in the hiring of a replacement, the organisation of childcare or any other similar cause; and
3) reimbursement of travel expenses and daily allowances.
The person entitled to the trust may also be paid a fee for the period of time and other special premiums.
The person concerned shall have the right to obtain information from the municipal authorities and to see the documents which he/she considers necessary, subject to the provisions relating to confidentiality.
The staff employed in the municipality are in office or in contract with the municipality. The relationship between the relationship and the contractual relationship is in force, which is expressly provided for.
The task of exercising public power will be carried out in office. A post is created for such a task. However, for reasons of justification, a person may also be admitted to such a post without the establishment of a post.
Articles 44 to 44b have been repealed by L 11.4.2003/305 .
The establishment and termination of the office shall be decided by the Board of Governors or by any other institution of the municipality as provided for in the executive order.
When a post that does not exercise public authority becomes transparent, it is abolished.
In the event that the duties of the public authority are not exercised by the employer, the employer has offered the incumbent on employment conditions at least under the former conditions of employment and has provided the holder of the contract under contract law. (55/2001) in Chapter 2, Article 4 , the employer may decide that the ratio is to be converted into a contract relationship. The ratio shall be adjusted to the employer's offer within the meaning of this Article as a contract relationship after the decision has become final.
Articles 47 to 49 have been repealed by L 11.4.2003/305 .
The Board of Governors shall adopt an administrative code which shall lay down the necessary provisions at least:
1) the meeting of the institutions;
(2) inviting alternate members;
3) the role of the President of the institution;
(4) the temporary chair of the meeting;
5) the presence and the right of the mayor to attend meetings of the other institutions;
(6) the presence and the right of speech of non-members to meetings of the institutions;
(7) the participation of the institutions by means of videoconferencing as referred to in Article 56a and how the municipality ensures that the necessary technical facilities and connections are available;
(8) presentation;
(9) the preparation, inspection and the keeping of the Protocol;
10) on the signing of documents;
11. On the redemption of documents and the provision of information in the law on public authorities' activities; (18/09/1999) , taking into account the provisions of Article 34 of that law;
(12) information;
(13) the procedure for referral to the higher institution;
(14) financial management of the municipality; and
(15) administrative and economic control, internal control and risk management. (15/02/2015)
(19/122008/1068)The administrative code of the two-language municipality provides the necessary provisions for the provision of services by the municipality to residents of different language groups on the same basis.
The Administrative Code may also provide that the 15-year-old person has the right to speak and speak at the meetings of the Executive Board.
The municipal authorities, the mayor of the municipal council, the mayor or the municipal authorities provided for in the executive order may refer to the municipal council a matter which has been delegated to the municipal authority under this law, or Within the competence of the Board of Directors and in which the relevant authority has taken a decision.
The provisions of paragraph 1 shall apply mutatis mutandis to panels, their chairmen or members of the municipal authorities, as provided for in the rule of law, within the competence of the authority of the relevant Board or of the Board of Appeal of the Board, unless: The municipal council, the mayor of the municipal council, the mayor or the municipal authorities provided for in the executive order referred to in paragraph 1 have not referred the matter to the municipal council.
The Executive Board may provide that the Executive Board, its President or the municipal authority may refer the matter to the Management Board which, under this law, has been delegated to the authority of the Administrative Board and in which the authority concerned Has made a decision. In such cases, the matter shall not be referred to the Board of the Administrative Board. If it has been decided to refer the matter to the Executive Board as well as to the municipal council, the matter will be dealt with by the municipal council.
The matter shall be referred to the higher institution at the latest within the period of time in which the objection of appeal referred to in Article 89 is to be made.
However, no consideration shall be given to the above institution:
(1) matters relating to the authorisation, notification, control or delivery procedure laid down by law or regulation;
(2) the educational, health or social activities of the individual; and
3) cases transferred to a joint institution within the meaning of Article 77 if the municipalities concerned so agreed.
The Councilman is a member of the Board of Governors with a view to dealing with a matter relating to him personally or to the administrative law (434/2003) Within the meaning of paragraphs 2 and 3. When an authorised person takes part in a case in another institution, he shall be subject to the aesthetic of the member of the institution concerned.
The privileges of the other trustee, the auditor and the municipal office-holder and the employee are valid, as provided for in Articles 27 to 30 of the Administrative Code.
However, the term of service referred to in Article 28 (1) (4) of the Administrative Act does not make the municipality of residence of the municipality of confidence or the holder of an office or worker aesthetic in a case where the municipality is a party. However, if a person of confidence has presented or similarly has dealt with the matter on the basis of his service, he or she shall be prevented from doing so.
Article 28 (1) (5) of the Administrative Code does not apply to a person of authority, office-holder or employee of the municipality, even if he is in a position within the meaning of that provision in a municipal business group, in a consortium of municipalities, In the Community or the Foundation. However, if there is a conflict between the interests of the Municipality and the Municipality, the Municipality, the Community or the Foundation, the person is prevented from taking part in the proceedings. Furthermore, Article 28 (1) (6) of the Administrative Code does not apply to the municipality. (27.4.2007)
Obstacles shall be indicated by an obstacle.
The municipal board shall prepare the matters to be dealt with by the Board of Governors, with the exception of matters relating to the internal organisation of the Board of Governors, or to which the ad hoc committee referred to in Article 22 or the control board referred to in Article 71 shall: Prepared.
The ad hoc committee shall obtain the opinion of the municipal council on the matters which it is preparing.
The Board of Governors shall meet at its conclusion and also when the President of the Board of Governors deems it necessary.
The Board of Governors shall also be convened at the request of the municipal council or at least a quarter of the authorised officers at the request of the latter. This is a matter which must be prepared urgently.
The council shall convene the Chairman. The first meeting of the meeting shall be chaired by the President of the municipal council, and the meeting shall be opened by the oldest Member present, who shall chair the chair until the President and the Vice-Presidents have been elected. The invitation shall indicate the matters to be dealt with.
The meeting shall be sent at least four days before the meeting. In the same period, the general information on the meeting shall be as provided for in Article 64. The call may be sent by electronic means if the municipality ensures that the necessary technical equipment and connections are available. (19/122008/1068)
The Board of Governors may deal with the matter referred to in the invitation to the meeting and which has been prepared within the meaning of Article 53.
If it is urgent, the Board of Governors may decide to deal with the matter, although it has not been mentioned in the notice of the meeting. If the matter has not been prepared, the decision to take the matter shall be taken unanimously.
If the municipal council considers that the decision of the Board of Governors has been created in an incorrect order, or that the Board of Governors has exceeded its powers, or that the decision is otherwise unlawful, the municipal council must refrain from carrying out the decision. It shall be brought before the Board of Governors without delay.
In the event of a decision of the Board of Governors, the municipal council must bring the administrative court to a decision as to whether there are legal obstacles to the implementation. The administrative court must not resolve the matter before the appeal time has elapsed. (26.3.1999/435)
The Municipality may, in its administrative code, provide that members of the institution and persons holding the right to attend and speak at a meeting of the institution may attend a meeting using videoconferencing or other appropriate technical means of communication. (videoconferencing) . The videoconferencing relationship shall be conducted in such a way that the participants in the meeting have a speech and visual contact.
The Chairperson of the meeting shall ensure that the meeting with videoconferencing can follow the meeting and take part in the deliberations throughout the meeting. The Chair shall immediately suspend the meeting if the videoconferencing relationship breaks.
The administrative rules shall specify the premises for which the meetings of the institutions may be held by means of videoconferencing. The Administrative Code may provide that, for specific reasons, it may be open to meetings outside the premises designated by the municipality. However, under the law, access to confidential cases may only be carried out in the premises indicated by the municipality.
The municipality must ensure that the technical facilities and contacts necessary for videoconferencing are available. The municipality shall ensure the proper encryption of the videoconferencing service used at the closed session, as well as ensuring that the presence in the premises indicated by the municipality can be secured.
The meetings of the Board of Governors shall be public if the meeting does not address the issue or the document which is provided for by law, or unless otherwise decided by the Board of Governors in any other way.
Documents drawn up at the closed session of the Board of Governors and drawn up in the closed session shall be kept secret if so provided for in the law.
Meetings of an institution other than the Board of Governors shall be public only if they do not deal with a matter or a document which is legally required to be kept secret, and if so decided by the institution.
The public shall have the opportunity to monitor the public meeting of the institution, including in so far as it is used by videoconferencing. Where a member of the institution participates in a public meeting in the premises indicated by the municipality through videoconferencing, the Administrative Code may stipulate that the public shall also have the same opportunity to monitor the meeting. (19/122008/1068)
A quorum shall exist when at least two thirds of the delegates are present.
A quorum of the institution other than the Board of Governors, when more than half of the members are present.
In accordance with paragraphs 1 and 2, the members of the institution who participate in the conference shall also be considered to be present. However, the Chair and the Secretary of the meeting shall be present at the meeting place. (19/122008/1068)
If the institution is unanimous or not in favour of the proposal, the President shall take the decision. Otherwise, the President shall state those proposals which, in the absence of support, shall not be put to the vote and the proposals to be put to the vote. The President shall, for approval by the institution, proceed to the vote and, if there are more than one vote, the order of voting and the voting time, so that the 'yes' or 'no' or 'no' shall be expressed in the draft declaration.
The vote will take place openly. It will be a proposal that has received the most votes or, by the vote, a proposal which the President has voted for.
The election will be the chosen one or those who have received the most votes.
The election of the persons of trust shall be carried out proportionally if it requires at least the number of members present in the present institution to be obtained by dividing the number of persons present by the number of candidates, plus one. If the purchase amount becomes a fraction, it shall be increased mainly to the upper integer.
The alternates shall be elected in the same election as the full members. Where the alternates are personal, candidates shall be admitted before the election and the candidate shall be both a full member and an alternate. If the alternates are not personal, the following are the next most votes or the highest numerical candidates who have received the most votes.
Relative elections shall be carried out, mutatis mutandis, with respect to the municipal elections. In addition, the Board of Governors may lay down provisions on the conduct of elections. A proportional election and, when required, a majority election shall be provided in closed tickets. In the event of a tie, the lottery wins.
The election of a member of the institution of the institution of the flag shall only be carried out in the event of a videoconferencing session if the ballot box is secured. In order to safeguard the electoral secrecy, it is required that:
1) the member of the institution can be reliably identified;
(2) the vote shall be transmitted to the actual meeting place with a coded electronic connection; and
(3) the votes shall be calculated in such a way that the voice and the content of the sound cannot be combined.
(19/122008/1068)If he has made a counterproposal or voted against the decision, the rapporteur, if the decision differs from the proposal for a decision, shall be entitled to express a dissenting opinion. The notification shall be made as soon as the decision is taken. The written arguments put forward before the verification of the Protocol shall be included in the minutes.
The decision against the decision or the dissenting opinion is not responsible for the decision. The rapporteur is responsible for the decision made in his presentation, unless he has expressed a dissenting opinion.
Minutes shall be kept of the institution's meeting.
The decisions of the trustee and the office-holder shall be regarded as minutes unless it is unnecessary in view of the nature of the decision.
The minutes of the Board of Governors, of the Board of Governors and of the Board of Directors, together with their guidance instructions or their complaints, shall be, after verification, generally seen as notified in advance. The Protocol of the other authority shall be deemed to be of general interest if the relevant authority deems it necessary.
The notices of the municipality shall be communicated through the publication of public alerts and, where appropriate, by any other decision of the municipality.
By the end of the year, the Board of Governors shall approve the budget for the next calendar year. Upon its adoption, the Board of Governors shall also adopt an economic plan for a period of three or more years ( Planning period ). The budget year is the first year of the economic plan.
The budget and plan approves the operational and economic objectives of the municipality. The budget and plan shall be drawn up in such a way that the conditions for the performance of the tasks of the municipality are safeguarded.
The economic plan shall be in balance or in surplus during the planning period of up to four years if the balance sheet of the year in which the budget is drawn up is not estimated to be in surplus. If the balance sheet deficit is not covered during the planning period, the economic plan shall decide on the measures identified ( Operational programme ) for the coverage of the uncovered deficit during the period decided by the Board of Governors ( The obligation to cover the deficit ).
The budget shall be accompanied by the appropriations and revenue estimates for the operational objectives and shall indicate how the financing needs are covered. The appropriation and the revenue estimate may be taken as gross or net. The budget shall include the economic and profit and loss accounts, as well as the investment and finance component.
The operation of the municipality and the management of the economy must comply with the budget. The Board of Governors shall decide on changes to that effect.
At the latest in the context of the adoption of the budget, the Board of Governors shall decide on the municipal income tax rate, the property tax rate and the other taxes.
In the cases referred to in Article 2b, in the case of competition, the market is to be priced on a market basis by the municipality.
Accounting, accounting and financial statements of the municipality, in addition to the provisions of this law, shall apply mutatis mutandis to the accounting law. (65/73) Provides. The municipal section of the Accounting Board shall issue guidelines and opinions on the application of Articles 68 to 70 of the Accounting Act and this Law.
Accounting L 655/1973 Has been repealed by the Accounting L 13,66/1997 . See also the Accounting Board Article 1a of 784/1973 .
The municipality's financial year is the calendar year. The municipal government shall prepare the annual accounts for the financial year by the end of March of the year following the end of March and submit it to the auditors and submit it to the Board of Governors until the end of June. By date.
The financial statements shall include the balance sheet, the profit and loss account, the financial statement and the information annexed to them, as well as the budgetary outturn and the activity report.
The financial statements must provide the correct and adequate information on the outcome, financial position and financing of the municipality. For this purpose, the additional information necessary shall be provided in the notes. (15/02/2015)
The members of the municipal council are signed by the members of the municipal council and the mayor or mayor.
A municipality which, together with its subsidiaries, is a municipal group, must draw up and include consolidated financial statements in its annual accounts. The consolidated financial statements shall be drawn up on the same day as the municipal accounts.
The consolidated financial statements shall be drawn up in a combination of the balance sheets and profit and loss accounts of the group entities. In addition, the consolidated financial statements shall include a financial statement of the group providing an explanation of the acquisition and use of the funds of the municipal group during the financial year.
The consolidated balance sheet and the group's financial statement may not be drawn up if, for the financial year ended, the aggregate turnover of the subsidiaries and the corresponding return for the preceding financial year is less than EUR 200 000. However, the consolidated balance sheet and the group's financial statement shall always be drawn up if, for the financial year ended, the aggregate value of the balance sheet of the subsidiaries for the preceding financial year has exceeded one-third The balance sheet value of the financial year preceding the end of the municipal group.
The report shall provide a report on the implementation of the operational and economic objectives set by the Board of Governors in the municipality and the municipal group. The report shall also provide information on the essential economic aspects of the municipality and group of municipalities that are not required to report in the balance sheet, profit and loss account or the financial statement of the municipality or group of municipalities. These are, at least, an assessment of likely future developments as well as information on the organisation and key conclusions of internal control and risk management. (15/02/2015)
In the event of an uncovered deficit in the municipality's balance sheet, the activity report shall report on the implementation of the economic balance for the financial year, as well as the adequacy of the current economic plan and operational programme to balance the economy.
The municipal government shall submit a report on the treatment of the result of the financial year.
The municipality or equivalent institution of the municipality of Municipality shall provide the municipal board with the information necessary for the assessment of the financial position of the municipal group and for calculating the result of its activities.
The Board of Governors shall set up the Audit Board for the organisation of the management and financial control of the years in question. The Chairperson and Vice-Chair of the Board shall be authorised.
The Board of Governors shall prepare the management and economic control issues to be decided by the Board of Governors and shall assess whether the operational and economic objectives set by the Board of Governors in the municipality and the municipal group have been fulfilled. The Audit Board shall ensure the coordination of the inspection of the municipality and its subsidiaries.
In the event of an uncovered deficit in the municipality's balance sheet, the Audit Board shall assess the achievement of the economic balance for the financial year and the adequacy of the current economic plan and operational programme.
A candidate for election to the Board of Auditors shall not be:
1) a member of the municipal council;
(2) Deputy Mayor;
(3) the persons referred to in Article 28 (2) and (3) of the Administrative Act of the municipal council, the mayor, the mayor or the deputy mayor;
(4) a permanent service of a permanent nature to the municipality or to the entity or foundation in which the municipality has jurisdiction; and
5) a person who is not eligible for election to the municipal council.
For the purpose of inspecting the administration and the economy, the Board of Governors shall elect one or more auditors, who shall carry out their duties in office. The auditors may be selected for a maximum of six financial years for the purpose of administrative and financial control. The statutory auditor shall be a person (JHTT auditor) or entity recognised by the Public Administration and Economic Accounts Committee (JHTT). A JHTT auditor shall be appointed by the Community as a responsible auditor. If the Community and the auditors are not elected as the auditor, at least one reserve inspector shall be selected. The auditor shall be subject to the provisions of the auditor. The Board of Governors may dismiss the auditor during his/her term of office. The auditor may resign during his term of office by informing the Board of Governors. The jht community is regulated separately. (15/02/2015)
The auditor shall have the conditions for the submission of an independent audit. If the conditions for an independent audit are lacking, the auditor shall refuse to accept or give up the task.
An auditor may not act as a person who, under Article 71 (3), is not eligible for election to the Board of Auditors. However, a person whose municipality is not a municipality may be elected as an auditor.
By the end of May, the auditors shall, by the end of May, check the management, accounting and financial statements of each financial year in accordance with a sound audit function. The auditors shall check:
(1) whether the municipality has been managed in accordance with the law and the decisions of the council;
(2) whether the municipality's financial statements and its consolidated financial statements have been drawn up in accordance with the rules and regulations governing the preparation of the financial statements, and whether they provide correct and fair information on the activities, the economy, the economic development of the financial year And financial liabilities;
(3) whether the information on the criteria and the use of the shares is correct; and
(4) whether internal control and risk management within the municipality and the municipality are properly organised and group supervision. (15/02/2015)
The auditor shall comply with specific instructions issued by the Board of Governors and the Audit Board, unless they are incompatible with the law, the governing rules of the municipality or the good auditing method.
The auditors shall immediately inform the audit board and, where appropriate, the municipal authorities.
The Inspection Board and the statutory auditor shall, notwithstanding the provisions on secrecy, have the right to obtain information from the municipal authorities and to see the documents deemed necessary by the audit board or the auditor. Management.
The auditors shall submit a report to the Board of Governors for each financial year setting out the results of the inspection. The report shall also indicate whether the financial statements shall be approved and whether the member of the institution and the managing authority of the institution concerned may (accountable) Grant discharge.
If auditors find that the municipality's administration and the economy have been treated in contravention of the law or council decisions and that there is no error or damage, the audit report shall carry out a reminder of the responsibility of the accounting officer. This reminder cannot be directed to the Council.
The Audit Board shall obtain the relevant explanation from the audit report and the opinion of the municipal council. The Board of Governors shall decide on the measures to be adopted by the Audit Board, the audit report and the reminders made therein. When approving the accounts, the Board of Governors shall decide on the discharge to be held accountable.
Municipalities may carry out their duties under the agreement together.
Municipalities may agree to assign the task to another municipality on behalf of one or more municipalities, or that the task is performed by a consortium of municipalities.
Municipalities may also agree that the municipality or its authority, as provided for by the law, in which powers may be delegated to the office-holder, shall be assigned to the office-holder of another municipality.
The municipality's obligation to belong to a consortium in one of the fields of activity and within a specified area is expressly provided for.
It may be agreed, on behalf of one or more municipalities, on behalf of one or more municipalities under the agreement, that the other municipalities concerned shall be elected by the institution of the former municipality, which shall carry out the task.
Members of the institution concerned may be eligible candidates for election to the responsible institution of the municipalities concerned.
The protocol of the institution is, when set out in general to be seen, to be seen in all the municipalities involved in the agreement in accordance with Article 63.
The consortium shall be established by agreement between the municipal councils (Treaty) .
The Treaty shall include the name, the seat, the members and the tasks of the consortium. In the name of the consortium, there must be a word "communal group".
The Treaty shall agree:
1) the way in which the decision-making process of the consortium is organised;
(2) the number of members of the institution's institutions or group meetings and the reasons for the voting power;
(3) the tasks and powers of a possible grouping meeting;
(4) Whereas the institution of a consortium is responsible for overseeing the interests of the consortium, representing and acting on behalf of the consortium, and how the right to write the name of the consortium is to be decided;
(5) the contribution of the Member States to the assets and liabilities of the consortium, as well as to other matters relating to the economy of the consortium;
(6) the role of the Member States and of the Member States which continue to operate;
(7) the administrative and financial control of the consortium; and
8) on the way in which the consortium will be dismantled and the final settlement.
The Treaty may also agree that a qualified majority shall be required in the cases provided for in the contract.
The establishment and winding up of a consortium shall be notified to the regional administrative authority in whose territory the grouping has its registered office. A copy of the Treaty shall be accompanied by a copy of the Treaty and the decisions of the delegations concerning the approval of the Agreement. (22.12.2009)
The Treaty may be amended if at least two thirds of the Member States are in favour and have a population of at least half of the total population of all the Member States.
However, if the municipality is legally required to be a member of a consortium in one of the sectors and within a specified area, the municipality cannot, without its consent, be obliged to take part in the performance of the new optional tasks and the costs incurred.
The consortium may acquire rights and make commitments and exercise the power of speech before the courts and other authorities.
The decision-making powers of the consortium shall be exercised by the members of the consortium, or by the institution designated by the Member States as determined by the Treaty.
The consortium may also have other institutions in accordance with the Treaty.
The Joint Assembly shall be held at least twice a year. The consortium meeting shall be elected by the municipal council of the Member State or any other institution decided by the council.
The composition of the institutions other than those referred to in paragraph 1 shall be adapted in such a way as to ensure that it is equivalent to the proportion of the votes cast in the municipal elections of the different groups represented in the municipal elections of the members of the delegation Principle of proportionality.
The election of a candidate for membership of the consortium is a person who, according to Article 33, is entitled to vote in favour of a member of the consortium. However, the candidate is not a person within the meaning of Article 34 (1) (1) or a person in a permanent service to the same municipality.
As a member of an institution other than those referred to in Article 81 (1), he is not a person either as a member of a government or an institution assimilated to it, or in a managerial or responsible position In the Community where the question is an entity to which a solution normally dealt with in an institution is likely to produce material benefits or damage.
However, a person who is not eligible for election to the other institutions of the consortium or whose municipality is not a member of the grouping may be elected to the Executive Board and the Commission. (1.2.2002/81)
The Treaty may agree that members and alternates of a consortium other than a consortium shall be authorised by the Member States.
As regards the financing of expenditure by the consortium, which is not otherwise known, the Member States are responsible for the allocation of responsibilities between municipalities as agreed in the Treaty.
The members may withdraw from the consortium. If nothing else is agreed in the Treaty, the resignation shall take place at the end of the authorised term of office of the members notified by the end of the calendar year preceding the end of the term of office.
After verification, the minutes of the institution referred to in Article 81 (1) of the Municipality of Municipality and the institution referred to in Article 81 (1) must be seen in general. Before the Protocol is to be seen, it shall be sent to the municipal council of each Member State a copy. The Member States and their members shall be deemed to have been informed of the decisions referred to in the Protocol on the date of submission of the Protocol.
The minutes of the other authority of the group of municipalities shall be deemed to be seen if the institution referred to in Article 81 (1) so decides or considers it necessary.
The municipality shall apply mutatis mutandis to the provisions of Articles 2, 2a, 2b, 3, 8, 12-15, 15a, 15b, 16, 16a, 17 and 18, Article 19 (1), 20 to 23, 27 to 29, 32, 32b, 33 and 37 to 43, and in Chapter 6 to 9, except in Article 65 (3) The obligation to cover the deficit. However, Article 8 (2) does not apply to the consortium of municipalities within the meaning of Article 76 (4). (23/03/2013)
The publication of the Joint Assembly is in force, which is governed by Article 57 (1) and (4) of the Council meeting. The aesthetic status of the Joint Assembly shall be valid, as provided for in Article 52 (1). (19/122008/1068)
If there is only one institution, the members elect the Audit Board and the auditors and decide on the discharge, as agreed in the Treaty.
Article 25 shall apply mutatis mutandis to the dismissal or transfer of a senior official of a consortium of municipalities referred to in Article 76 (4). The decision requires that it be supported by two thirds of the total number of votes in all the Member States under the Treaty.
Law on the development of regions (1135/1993) The members of the senior decision-making institution of the Association of the Province of Provinegation must be authorised by the members of the institution, and the voting rights of the groups represented in the institution must be elected by the members of the various groups represented in the delegations; Electoral participation in municipal elections in the region of the province (1998) In accordance with the principle of proportionality. Each Member State shall have at least one representative in the senior decision-making institution of the Association of the Province.
The composition of the other institutions of the Union is in force, as provided for in Article 81 (4).
L for regional development 1135/1993 Has been repealed by L 602/2002 , see L for regional development and management of the management of buildings ARTICLE 5 OF THE 2014 .
The agreement on cooperation may provide that the resulting disagreements shall be settled by the arbitration law (967/92) In the proper order.
Depending on the provisions of Articles 2, 2a and 2b, the municipality or group of municipalities may establish a municipal business institution for the purpose of carrying out business or business principles. The establishment of a business institution requires a decision to be taken separately.
The physical establishment set up by the municipality is referred to as: Municipality's business institution And the formation of a consortium Business institution of the consortium . In the name of the business, there must be the word "business". A consortium of municipalities, established jointly by municipalities and local authorities, with the task of maintaining a municipal business institution, is referred to as: Business community group . In the name of such a business, there must be a word in the business community.
The municipality of Municipality of Municipality of Municipality (Municipality of Municipality), the Municipality of Municipality and the Municipality of Municipalities, is entitled to use only a municipal business institution established in accordance with this law as a business institution.
The functions of the institution of the municipality or the consortium shall be governed by the rules of management. The tasks of the business group shall be agreed upon in the Treaty. If a consortium member is a member of the consortium, the statutes of the business group shall agree on an amendment to the Treaty. Unless otherwise provided for in this Chapter, the business group shall be in force, as otherwise provided in this Act.
Members using the decision-making powers of the business group At the meeting The members of the consortium shall select their representatives for each meeting separately. The selection of the consortium's representative by the municipality is governed by Article 81 (3). The group of members of the consortium, as referred to in Article 78 (3) (4), shall be selected by the consortium member within the consortium member.
The Joint Assembly shall be responsible for:
(1) decide on the main operational and economic objectives of the business group;
(2) approve the Board of Directors of the Business Administration Group;
(3) select the Board of Governors, the Audit Board and the other institutions whose selection has not been delegated to the Executive Board;
(4) decide on the basis of the financial benefits of the truss;
5) select auditors; and
6) approve the accounts and decide on the discharge.
The Institute has a board of directors.
The Board directs and supervises the operation of the business. The Executive Board shall be responsible for the proper organisation of the management and operation of the business and the proper organisation of internal control and risk management. (15/02/2015)
The Executive Board shall:
(1) decide on the development of business activities within the framework of the operational and economic objectives set by the Board of Governors or the group meeting and to monitor and report on the achievement of the objectives;
(2) approve the budget and plan of the business institution;
(3) select and terminate the manager of the business institution, unless otherwise specified in the Management Code;
(4) decide on investment and other long-acting expenditure, unless otherwise specified in the Management Code;
(5) decide on the right to write the name of the business institution; and
(6) to supervise the interests of the commercial institution and, unless otherwise provided for in the Management Code, to represent the municipality and to exercise its powers in the exercise area of the business.
Other tasks of the Executive Board shall be governed by the Executive Board.
The tasks of the Executive Board of the Executive Board are otherwise applicable, mutatis mutandis, which, according to Article 86, applies to the government of the consortium. The Board of Governors shall be decided by the Board of Governors, except where the question is not exercised by the Director in accordance with Article 87d, or if the powers have not been delegated to the Director or to the other authority.
Article 81 (4) shall not apply to the composition of the Executive Board.
There is a director in the municipal business community who is in a post-office relationship with the municipality or the municipality. The Director shall manage and develop, under the Management Board, the activities of the business institution, ensure the administration of the business institution and organise the management of the business and internal control and risk management. (15/02/2015)
The Director shall ensure the implementation of the decisions of the Governing Board and shall inform the Executive Board of any measures and events relevant to the operation of the business institution.
The Director shall have the right to speak on behalf of the Executive Board, unless otherwise specified in the Management Code.
The budget and plan of the transport institution is a separate part of the budget and plan of the Municipality or Municipality.
The Management Board shall submit to it a draft budget for the following calendar year and a financial plan for a period of three or more years, at the end of the period decided by the Board of Governors or the Joint Assembly ( Planning period ). The budget and plan shall include a profit and loss account, an investment and a financial component. The budget year is the first year of the planning period.
The municipality's budget sets the operational and financial objectives of the physical institution. The expenditure and revenue items in the budget of the Municipality or Municipality of Municipalities shall be remunerated by the municipality or by the Municipality of Municipality, the Municipality of Municipality or the Municipality of Municipalities or the Municipality of Municipalities, A capital injection to the institution or to the municipality or group of municipalities.
By the end of the year at the latest by the end of the year at the latest, the Management Board shall decide on the budget of the municipality, in accordance with the binding objectives of the budget of the municipality or the municipal assembly and the expenditure and revenue items.
The operation and financial management of the business institution shall be subject to the budget of the business institution. Changes to that effect shall be decided by the Executive Board.
By the end of each year, the Management Board shall approve the budget for the calendar year for the next calendar year. At the time of its adoption, the Management Board shall also adopt an economic plan for a period of three or more years ( Planning period ). The budget year is the first year of the planning period.
The budget and plan approves the functional and economic objectives of the business group. The budget shall include a profit and loss account, an investment and a financial component.
The budget and plan shall be drawn up in such a way that the conditions for the performance of the tasks of the group of establishments are safeguarded.
The operation and financial management of the business group shall be subject to the budget. Changes to that effect shall be decided by the Executive Board.
The municipality or group of municipalities may grant a grant or an operating grant to cover the costs of carrying out the assigned task. The aid or operating grant shall not exceed the costs incurred by the business institution for carrying out the task. The municipality's support and operating grant shall be reported separately in the annual accounts of the business institution.
The accounts of the municipal or municipal business association shall be kept in the accounts of the Municipality or Municipality.
The Business Association Group shall be responsible for accounting and its accounting and financial statements, in addition to what is laid down in this Act, where applicable, as laid down in the Accounting Act.
The municipal section of the Accounting Board shall issue guidelines and opinions on the application of Articles 68 to 70 of the Accounting Act and Articles 68 to 70 of this Act to the municipal business.
The financial year of the business institution is the calendar year. The Executive Board shall draw up separate financial statements for the financial year and submit it to the auditors and bring it before the municipal or supervisory board.
The financial statements shall include the balance sheet, the profit and loss account, the financial statement and the information annexed to them, as well as the budgetary outturn and the activity report. The financial statements should provide the right and adequate information on the performance, financial position and financing of the business. For this purpose, the additional information necessary shall be provided in the notes. The financial statements of the transport institution are consolidated in the accounts of the municipality or the consortium. (15/02/2015)
The members and the Director shall be signed by the Board of Directors.
Articles 68 and 68a of this Law shall be drawn up for the purpose of drawing up the accounts of the business group.
In its activity report, the municipal business institution shall provide a report on the implementation of the operational and economic objectives set out in the Business Administration. The report shall also provide information on the essential elements of a business institution which are not accounted for in the profit or financial statement or in the balance sheet. These are, at least, an assessment of likely future developments as well as information on the organisation and key conclusions of internal control and risk management. (15/02/2015)
The Management Board shall submit a report on the treatment of the result of the financial year. An investment reserve may be made from the result of the annual financial year of the municipality or the municipality of Municipality of Municipality or of the Municipality of Municipalities.
The equity capital shall consist of a basic capital, a revaluation fund and other equity capital.
The basic capital is the capital investment of the municipality or the municipality, of which the institution pays compensation. In the business group, the basic capital is divided into sections.
The VAT shall consist of the corresponding increases in the corresponding revaluation.
The loan to be taken for the carrier shall be decided by the Executive Board within the limits set by the Governing Council or the Treaty.
The granting of a guarantee and other security from another debt shall be decided by the Board of Governors or by the group meeting.
The provisions of this Chapter shall apply to the lodging of a complaint and to a municipal appeal against a decision of the municipal and municipal authority, unless otherwise specified by law. If, under any other law, the decision may be appealed against, Article 89 shall not apply.
The decision of the Board of Directors and the Board, their Chamber and their subordinate authority may make a written request for redress. The decision shall not be appealed against.
The adjustment shall be made by the institution and the section referred to in paragraph 1 and the decision of the contracting authority concerned to the institution concerned. The requirement of corrigendum in Article 87c (3) of the Executive Board of the Executive Board and the decision referred to in Article 87c (5) of the Executive Board of the Executive Board shall be made to the Executive Board. If, pursuant to Article 51, a decision has been made that a decision may be taken to the Executive Board, the objection to the decision of the Executive Board and of its authority shall be taken to the Management Board. The adjustment requirement shall be addressed without delay.
If, pursuant to Article 51, the Board of Directors has taken up the decision decided by the Board, the Chamber or an authority under the authority of the local authority, the municipal council must consider the appeal against that decision.
The decision of the Board of Governors and of the institution referred to in Article 81 (1) of the Board of Governors and of the municipal council, the Board and the Board of Governors, and the decision of the Board of Governors, shall be appealed against by the Administrative Court.
The complaint may be made on the basis that:
(1) the decision is the result of an incorrect order;
(2) the issuing authority has exceeded its powers; or
3) is otherwise illegal.
The appellant must present the grounds of appeal referred to in paragraph 2 before the end of the appeal.
The decision, which relates only to the preparation or implementation, shall not be subject to a correction or a municipal complaint.
An adjustment requirement and a municipal appeal may be made by the person to whom the decision is addressed or to the immediate effect of the decision, the obligation or the decision (party concerned) And member of the municipality.
The decision of the authority of the group of municipalities and the municipal appeal may also be made by the members of the consortium and the members of the joint municipal council and the members of the municipal council.
The decision on the amendment to the letter of amendment may only be appealed against by the person who has lodged a complaint. In the event of a change in the decision, the decision to appeal against a municipal appeal shall also be brought to a decision by the person empowered under paragraphs 1 or 2 to make a municipal appeal.
The requirement of correction shall be 14 days and a municipal appeal within 30 days of the notification of the decision.
A decision on which a municipal appeal may be lodged shall be accompanied by a complaint.
The decision on which an objection may be lodged shall be accompanied by instructions for the purpose of making a correction.
A decision which shall not be subject to an appeal or a municipal complaint shall be accompanied by a declaration of appeal. The prohibition of appeal is otherwise in force in the form of a law on administrative law (586/96) Provides. (15.11.1996/8)
A decision on the decision shall be sent to the interested party, accompanied by a letter or a letter of appeal, together with a letter of appeal. A party shall be deemed to have been informed of the decision, unless otherwise displayed, seven days after the letter was sent.
A member of the municipality shall be deemed to have been informed of the decision when the minutes are generally to be seen.
The extract shall be sent to the person who requested it, together with its instructions for its correction or its appeal.
The decision on administrative law is appealed to the Supreme Administrative Court. A notice shall be published without delay on the notice board of the municipality, the consortium or the municipalities concerned. (26.3.1999/435)
The time of appeal shall be read when the notification of the decision has been published. However, if the decision has been notified to the person concerned, the period of appeal shall be read from the point of view.
The decision may be implemented before it has received the force of the law. However, enforcement shall not be carried out if the objection or appeal is rendered useless by the application or if the institution or the appeal authority is prohibited from enforcement.
The decision of the Board of Governors to submit a municipal referendum shall not be subject to appeal.
By the way, the administrative appeal shall be governed by the provisions of the Administrative Loan Act.
This Act shall enter into force on 1 July 1995. However, chapters 8 and 9 shall enter into force on 1 January 1997.
This law repeals the municipal law of 10 December 1976. (953/76) , hereinafter referred to as 'the 1976 Municipal Act', with subsequent amendments. However, without prejudice to the provisions of Article 92 (3) and Article 94 (2) of the municipal law of 1976, the provisions of Article 92 (3) and Article 94 (2) of the Act of 1976 shall remain in force until the entry into force of the provisions of Article 92 (3) and Article 94 (2) of the Act of 1976. Decides that one auditor is a jht auditor within the meaning of Article 72 of this law and that the auditors may also be assisted by the Board of Governors of the Board of Directors.
Before the entry into force of this Act, measures may be taken to implement it.
If any other law provides for the provision of municipal law in 1976, it shall apply mutatis mutandis to what is provided for in this Act.
The provisions of the law, in which a distinction has been made between cities and other municipalities, shall apply to the municipalities according to their status as at 31 December 1976.
The provisions of this law on municipal income tax shall apply mutatis mutandis to what other law provides for a municipal tax.
At the time of entry into force of this Act, the rule of law in force shall be complied with until such time as otherwise decided pursuant to this Act. If the rule is incompatible with this law, this law shall apply.
Prior to the entry into force of this Act, the eligibility of elected representatives shall be valid, as provided for in the Act of 1976.
Before the entry into force of this Act, the mayor's appointment shall be subject to the approval of the mayor.
If the decision of the municipal authority has been taken before the entry into force of this Act, the procedure referred to in Articles 63 and 71 b of the 1976 Municipal Act shall be complied with.
Where other law contains provisions on the subordination of a decision of the municipal authority, the provisions in force at the time of entry into force of this Act shall apply mutatis mutandis.
If the Treaty of the Municipality of Municipality has not agreed on a matter for which it is to be agreed under Article 78 of this Act, the provisions in force before 1 January 1993 shall apply mutatis mutandis.
The Constitutional Treaty must be brought into line with this law by the end of 1996.
Without prejudice to the provisions relating to the form of joint action, the provisions relating to other statutory federations in law shall apply without prejudice to this law.
In the course of the management of a group, the functions of specialised care shall be applied mutatis mutandis to the institutions of the Association of Municipalities with different languages and bilingual municipalities. (18/02/89) .
THEY 192/94 , HVM 18/94This Act shall enter into force on 1 January 1996.
However, if a municipal or municipal referendum is held before six months after the date of entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.
Before the law enters into force, measures may be taken to implement it.
THEY 175/95 , 4/95, No 161/95
This Act shall enter into force on 1 December 1996. However, Article 79 (2) shall apply from 16 September 1996.
THEY 110/1996 HVM 18/1996, EV 151/1996
This Act shall enter into force on 1 January 1998.
THEY 26/1997 , HaVM 5/1997, EV 46/1997
This Act shall enter into force on 1 January 1998.
THEY 135/1997 , HaVM 24/1997, EV 213/1997
This Act shall enter into force on 1 March 1999.
The law shall apply to the selection of members of the delegation or other senior decision-making body after the entry into force of the law after the first municipal elections.
THEY 172/1998 , HVM 16/1998, EV 225/1998
This Act shall enter into force on 1 November 1999.
THEY 114/1998 , LaVM 19/1998, EV 217/1998
This Act shall enter into force on 1 December 1999.
30/1998 , Case 31/1998, EV 303/1998
This Act shall enter into force on 1 January 2001.
The law applies for the first time to the budgets and plans prepared in 2001 and to the financial statements for 2001.
THEY 157/1999 , HaVM 7/2000, EV 33/2000
This Act shall enter into force on 1 March 2002.
THEY 46/2001 , HaVM 27/2001, EV 200/2001
This Act shall enter into force on 1 November 2003.
At the time of entry into force of this Act, the rule of law in force shall apply for a period of up to one year after the entry into force of this Act, unless it is provided for by law, or if it does not conflict with this or municipal On the authority of the holder (2003) With.
THEY 196/2002 , HVM 31/2002, EV 301/2002
This Act shall enter into force on 1 January 2004.
THEY 79/2003 , HaVM 6/2003, EV 61/2003
This Act shall enter into force on 1 October 2005.
THEY 20/2005 , HaVM 9/2005 EV 66/2005
This Act shall enter into force on 1 August 2006.
Article 65 of this Law applies for the first time in 2006 when the municipality's budget and economic plan for 2007 and the subsequent years are to be drawn up. Articles 68, 69 and 71 shall apply for the first time to the annual accounts and the activity report of the Municipality of 2006 and their treatment.
THEY 8/2006 , HaVM 6/2006, EV 58/2006
This Act shall enter into force on 15 May 2007.
Articles 68a and 69 shall apply for the first time in 2009 in the preparation of the 2008 annual accounts and the activity report. Article 68 (4) in force at the date of entry into force of this Act shall apply to the consolidation of the 2006 and 2007 consolidated and related information. Article 69 (1) of the Act on the implementation of the objectives set by the Board of Governors, Article 71 (2) and Article 73 (1) (4) shall apply for the first time The audit of the municipality's annual accounts and its consolidated balance sheet and its accompanying data for 2007.
Chapter 10a shall apply to a municipal business institution established in accordance with Article 87a, from the date referred to in the Decision, but no later than 1 January 2009. Article 87a (3) shall apply from 1 January 2009.
Before the law enters into force, measures may be taken to implement the law.
THEY 263/2006 , HaVM 39/2006, EV 314/2006
This Act shall enter into force on 1 January 2008.
Before the law enters into force, measures may be taken to implement the law.
THEY 129/2007 , HaVM 12/2007, EV 133/2007
This Act shall enter into force on 1 January 2009.
Before the law enters into force, measures may be taken to implement the law.
THEY 146/2008 , HaVM 21/2008, EV 165/2008
This Act shall enter into force on 1 January 2010.
Before the entry into force of this Act, measures may be taken to implement the law.
THEY 161/2009 , HVM 18/2009, EV 205/2009
This Act shall enter into force on 1 July 2012.
However, Article 13 (2) (3a), the Swedish wording of Article 25a (2), Article 50 (1) (15), Article 73 (1) (4), Article 87c (2) and Article 87d (1) will not enter into force until the beginning of 2014.
In accordance with Article 68 (3), Article 69 (1), Article 87 (2) and Article 87k (1), the annual accounts and the activity report should be drawn up for the first time in the financial year 2013. Information on the organisation of internal control and risk management and key conclusions should be included in the first annual activity report for the financial year 2014.
Article 72 (1) shall apply for the first time after the appointment of auditors after the term of office of the Board of Governors terminating in 2012.
Before the entry into force of this Act, measures may be taken to implement the law.
THEY 24/2012 , HaVM 9/2012, EV 37/2012
This Act shall enter into force on 1 September 2013.
If, before the entry into force of this Act, the municipality or group of municipalities has acted as a themselves in a competitive situation on the market, the municipality or the consortium shall, by the end of 2014 at the latest, be transferred to the company, the Community or the In the form of a foundation, or otherwise organised in such a way that there is no distortion of competition.
If the municipality or the municipality of Municipality is involved in the operation of a public employment and business service (1916/2012) In the event of a competitive situation on the market, the municipality or the consortium must, by the end of 2016, be transferred to the undertaking, in the form of a company, entity or foundation, or otherwise organised in such a way that the operation does not: Distort competition.
Before the entry into force of this Act in the event of a competitive situation, the transfer of a function managed on the market under this Act shall be governed by the law of the company, the cooperative, association, association or foundation. (55/2001) Article 10 and the Law on Municipal Authority (2003) As a transfer within the meaning of Article 25.
The holding company, the cooperative, association or the foundation to which the persons employed by the municipality or the consortium are to be employed shall ensure that the pension cover of the displaced persons has been retained by the municipality or by the municipality of In the service before 1993, where the service shall be maintained for a continuous period up to the period of retirement if the transfer concerns the competitive position of the municipality or of the municipality before the date of entry into force of this Act.
If, by the end of 2014 at the latest, a municipality or an association of municipalities in order to comply with the obligations under Article 2 (a) gives up one or more of the property owned by a municipality or a consortium owned by a municipality, which is before the law , in the event of immediate entry into force in the event of a situation in which the market was placed on the market and made available to that effect after the transfer and received shares in the receiving company, the tax office The application for tax. Similarly, the tax exemption relates to the assets of the assets to be incorporated in the assets of the company and the transfer of shares of a company owned and controlled by a municipal or municipal company against shares in the acquiring company, If:
1) the buildings are primarily used for the purposes of the above; or
(2) the shares justify the management of the above room.
The application for a refund shall be made within one year of the payment of the tax. The application shall be accompanied by a statement by the relevant municipalities on the accession of the transfer to the obligation to operate and the use of the property before and after the release of the property. The application shall also be accompanied by the opinion of the municipality's auditor. The tax office may, if necessary, ask the Ministry of Finance for an opinion on the accession of the transfer to the obligation of incorporation provided for by the law.
Where an application has been made and an explanation of the conditions for the release of the tax leave has been made before the tax is carried out, the tax office may decide that the tax shall not be paid.
THEY 32/2013 , HaVM 10/2013, StVL 8/2013, TaVL 13/2013, TyVL 6/2013, EV 86/2013
