Allotment garden organization; audit of the management
Brief description
The management of non-profit allotment garden organizations is regularly audited.Description
The management of the allotment garden organizations recognized as non-profit allotment garden organizations in accordance with § 2 of the Federal Allotment Garden Act is subject to regular inspection by the competent authority.
The allotment garden organization recognized as a non-profit organization must regularly report on its activities to the competent authority. The competent authority determines the date of the report; it can also request an extraordinary report.
If the audit of the management of the allotment garden organization recognized as non-profit reveals that one or more of the conditions for the recognition of the non-profit status are not fulfilled, this status can be revoked.
Competent authority: If the seat of the allotment garden organization is located in an independent city, then the locally competent government; otherwise the locally competent district office. The locally competent authority is the government or the district office in whose district the allotment garden organization has its seat.
Costs
If the non-profit status is revoked, fees and expenses will be charged in accordance with the Bavarian Cost Law.Legal basis