The Commission "economic-financial management of companies and non-profit group of CNDCEC has prepared a document which provided valuable information about the work of supervision of non-profit organizations. The document - we read the press release issued on March 5 - describes the provisions that require the mandatory control and submit a proposal to the request of the form control in relation to the dimensional aspects of the organizations in question.
In this paper, first, it is evident that the assumption of this analysis is that there are no rules that provide for codicistiche the presence of bodies in charge of monitoring of ENP, which, however, is required when:
a) regulations or special tax requires the presence of an independent body responsible for monitoring tasks, or
b) the statute provides the figure of the College of auditors or other Tribunal or collegial body in charge of controllo.Al use of that obligation, the person appointed to this function must be fitted with the requirements of:
a) independence;
b) autonomy;
c) the content and level professionale.L 'activities which that person must play takes the form:
a) surveillance activities;
b) auditing.
c) The supervisory action, in time, concerns in particular: a) the statutory and legal control, b) control over the activities of c) the tax audit.
The audit, however, is intended to provide an audit opinion and report on the ENP.
In order to express a professional opinion is required for the contractors to carry out a series of operations to control the administration and accounting data.
The document in question bears finally a series of Annexes containing examples of control activities.
(Press Release 05/03/2011 - CNDCEC)
Source: IPSOA
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