GENERAL DIRECTORATE OF STATE WATERWORKS

Interest: Attached I Numbered List.

Under the Municipal Law No. 5393 under the command of the irrigation Union presidencies working as contracted personnel while the Law No. 6172 irrigation Associations entered into force with the mentioned Law temporary 1. article of the staff who continue to work as contracted, published in the official gazette No. 28726 dated 02/08/2013 and within the scope of the law No. 6495 staff can not be passed, it is considered that it would be more appropriate for the opinion on the issue to be conveyed by Your General Directorate to the relevant irrigation associations.

As is known, irrigation associations were in the status of local administrative associations according to Article 19 of local administrative associations Law No. 5335, while irrigation associations Law No. 6172, published in the Official Gazette No. 27882 dated 22/03/2011, began to be subject to the said Law with the entry into force; Article 21 of the said Law and Article 19 of the local

In Article 1 of Law No. 6172 on irrigation associations entitled “purpose and scope”, “the purpose of this law is; to use, operate, operate, maintain and manage irrigation facilities in accordance with their objectives, to obtain the approval of the General Directorate of State Water Works, to carry out the responsibility of maintenance, repair and management of these facilities, to make new projects to develop the plant, to build or to renew the plant, to regulate the functions and powers of the

(2) irrigation associations have public legal personality and are subject to the provisions of private law in cases where there is no provision in this law.” the verdict, “Definitions entitled,” Article 2, paragraph (C) in this clause, “Unity: the Irrigation Association,” the provision of the same article, paragraph (C) in clause “the Union master status: the status of the main frame of the text prepared by the board and approved by the Ministry of in accordance with” the judgment, “the union union membership and acquire legal personality titled” 4 the first paragraph of “the Union; from each settlement within its remit, except for units consisting of a single settlement unit; the main status of the Union signed by the water users, which is not related to the third degree and not less than one person from each settlement and not less than five persons in total, is approved by the Ministry by taking the opinion of DSI.”provision,” existing unions” titled temporary Article 1 ” (1) on the date of entry into force of this law dated 26/5/2005 and 5355 No. 5355 according to the local administrative unions established according to the law within eighteen months of the irrigation associations must make their status in accordance with this law. Otherwise, the entity appointed by the governor and chaired by the deputy governor of the troops will end automatically; Inland Revenue, Regional Directorate of Agriculture, provincial local administrations and the Regional Directorate of DSI officials from the Directorate of liquidation shall be liquidated by the commission at the latest within two months. All rights, receivables, debts and personnel of the Union, which are not subject to the Law No. 657 of 14/7/1965, are transferred to the new union established in accordance with this law.

(2) irrigation associations established in Law No. 657 as needed personnel, the state personnel presidency within one year from the date this law enters into force to be determined by staff in accordance with muktesep will be transferred to other public institutions according to need.

(3) employees under contract personnel status in unions established before the date of entry into force of this law shall continue to be employed with their current status. Unions cannot employ new contracted staff except those whose current status continues from the date the Act comes into force.

(4) upon the proposal of the DSI, the Ministry is authorized to make changes in the areas of duty during the re-establishment of the units according to this article.”the provision, in Article 22 entitled” enactment“,” this law shall enter into force on the date of its publication.”the provision is contained in.

On the other hand, from the date of the Law No. 6172 entered into force by our presidency, the personnel in the status of civil servants working in irrigation units subject to the law No. 657 has been transferred to public institutions and organizations within 1 year, and the employees in the status of contracted personnel in the unions established before the date of,  It is stated that no new contracted personnel can be employed within the unions except those who have continued their current status since the date of the entry into force of this law.

Article 9 of the law No. 6495 which was published in the official gazette No. 28726 dated 02/08/2013 and entered into force; ”… In the special provincial administration, municipality and its subsidiaries and local administrative units, within the framework of the third paragraph of Article 49 of the Municipal Law No. 5393 dated 3/7/2005 and 25/6/2013 and carrying the general conditions specified in Article 48, applicants in writing within thirty days from the date of entry into force of this article, the staff of officers

In addition, the Ministry of Finance “published by the Law No. 657 for the implementation of Article 41 of the Additional”the “guide-scope” in paragraph 3 of the section entitled, “public institutions mentioned in the first paragraph of the provisional Article 41 of the law 657 in accordance with the provisions of the legislation, except for contracted personnel employed, freelance staff employed in accordance with the provisions of other legislation, It does not cover those who are employed as contracted personnel in irrigation unions which are covered by the temporary Article 1 of Law No. 6172 dated 8/3/2011 and those who are employed in local administrative unions other than the provisions of the third paragraph of Article 49 of Law No. 5393.”the provision is contained in.

The above terms and explanations within the framework of the law of the legal status of irrigation associations established according to law 6172 in accordance with the personality of the organization and public economics to win in terms of procedures cannot be considered as the Union of local governments, Law No. 6172, if established before the irrigation units; Article 19 of the law regulate the establishment of the organization Article 21 of Law No. 5355 6172 6172 pursuant to provisional Article 1 of the law with the repeal in question and the status of the irrigation associations law enters into force within eighteen months from the date this law 6172 appropriate to have to make due to the fact that the legal status of the irrigation units of local government cannot be considered as the Union of opinions.

Accordingly, in Article 9 of the law No. 6495, it is stated that the local administrative units operating as of 25/6/2013 within the framework of the third paragraph of Article 49 of the Municipal Law No. 5393 and dated 3/7/2005 and carrying the general conditions specified in Article 48 shall be assigned to the staff of civil servants who are; due to the lack of local administrative Union of irrigation units, it is considered that it is not possible to transfer the personnel employed in irrigation units under the temporary first article of Law No. 6172 to the officer staff under Article 9 of Law No. 6495.

Your information is welcome.

S.S Mersin region irrigation Cooperatives Association regulation on buying, selling and renting

Purpose and scope
Article 1 – (1) this regulation, P.S Mersin region irrigation Cooperatives Union covers the procedures and principles related to the purchase of goods, services and construction works, and the sale and lease of the movable and immovable properties under its ownership from all sources in its savings and use.
Basis
Article 2 – (1) this Regulation, Law No. 6172 3. article (d) according to the opinions received from the Ministries of development, Interior, Finance and Food, Agriculture and livestock within the scope of the Ministry of Forestry and Water Affairs prepared and put into effect by the irrigation Union Framework main status Article 60 of 09.05.2012 and approved by the Ministry of Forestry and Water Affairs B 23 1 DSI 0 17 65 02-161.99 planted Left Coast Irrigation Association main status Article 60
Definitions
Article 3 – (1) in this regulation;
a) goods: all kinds of items of need to be purchased or sold, and movable and immovable property and rights,
B) service: maintenance and repair, transportation, telecommunications, insurance, research and development, accounting, market research and survey, financial, legal and technical consultancy in the fields of all kinds, survey and project, map and cadastre, publicity, printing and publishing, cleaning, meeting, Organization, presentation, protection and security, vocational training, photography, film, intellectual and fine arts, computer systems services, software services, leasing of movable and immovable property and rights and other similar services,
c) Construction: building, infrastructure, bridges, tunnels, pipes, transmission lines, dams, power plants, irrigation, land reclamation, flood protection and civil works as well as all plumbing related and this, manufacturing expenditures, shipping, complete, minor and major repair, maintenance, landscaping, excavation, demolition, construction and assembly works jobs similar to empowerment,
d) purchase: the procedures and conditions written in this regulation indicate that the purchase of goods and services and construction works are left to someone to be selected from among the bidders and completed with the signing of the contract if necessary after the approval of the purchase and sale authority.,
d) sale: transactions which indicate the sale of movable and immovable property and all kinds of items of need, services and rights to someone to be selected from among the bidders and completed with the signing of the contract if necessary after the approval of the buying and selling authority.,
(e) leasing: the leasing of movable and immovable property and rights to someone to be selected among the tenant candidates.,
F) tenderer: real or legal person involved in buying and selling
G) Contractor: the tenderer who undertakes the work subject to purchase and sale and, if necessary, the contract is signed.,
H) customer: the person who buys the movable and immovable property belonging to the Union
I) tenant: the person who rents the movable and immovable property belonging to the Union,
i) buying and selling Authority: President of the Union,
J) the authority to approve the decision to buy, sell and lease: the Board of Directors,
the contract shall mean the written agreement between the Union and the contractor for the purchase of goods and services, construction, leasing and sale.
Buying and selling procedures
Article 4 – (1) the Union applies one of the following procedures in its purchases and sales.
a) open bid procedure.
b) Direct Purchase procedure
c) How to sell
C) How To Buy
d) negotiation
(2) according to the nature and the necessity of the work, which of the above buying procedures will be applied, 28, 29 and 30 of this regulation, taking into account the issues and monetary limits of the purchase and sale authority shall be determined by.
Preparation of buying and selling document
Article 5 – (1) a purchase and sale document is prepared for each business related to the purchases and sales made by Open bid procedure. The purchase and sale document to be prepared by the union includes the administrative specification including instructions to the bidders, a draft contract, a technical specification showing the technical details and conditions of the goods, and other necessary documents and information. The administrative and technical specifications for purchases and sales must be prepared by the Union and approved by the board of directors.
(2) it is not compulsory to prepare a purchase and sale document for purchases to be made in accordance with the direct purchase procedure and for purchase procedures in return for invoices and for sale and rental works. If requested by the Union, all or part of the purchase and sale document can be prepared.
Approximate cost
Article 6 – (1) the approximate cost is determined or maintained by the president of the Union except VAT in purchases and sales made by Open bid procedure. The approximate cost is determined or maintained by the president of the Union ,except VAT,by the administration before the procurement of goods and services and construction works is carried out in the purchases and sales to be made by Open bid procedure and bargaining procedure. It is shown on the chart of accounts with its basis and the confidentiality of this approximate cost is maintained until the tender is concluded.
(2) The approximate cost is prepared by a commission of at least 2 persons appointed by the president of the union between the members of the Union Assembly or the staff of the union.
(3) it is at the discretion of the Union whether the approximate cost should be calculated according to the direct purchase procedure.
Certificate of approval
Article 7 – (1) A certificate of approval is prepared for each work to be purchased and sold by Open bid procedure and direct purchase procedure. The purchase and sale approval documents are issued by the director of the Union and signed by the purchase and sale authority.
Purchase and sale announcement
Article 8 – (1) by giving all bidders sufficient time to prepare their bids;
a) for purchases and sales whose approximate cost exceeds TL 250.000.00 excluding VAT;
– The purchase and sale announcements to be made by Open bid procedure are at least 14 days prior to the date of purchase and sale.,
it is announced by hanging on the bulletin board of the union building. In addition, an application is made to the competent authorities for posting on the bulletin boards of the government and municipal buildings and, if permission is obtained, a purchase and sale notice is made with the articles to be posted on the bulletin boards of the government and municipal buildings as well as municipal publishing tools.
b) it is not mandatory to make announcements in purchases and sales which are under TL 250.000.00 excluding VAT. In the event that the announcement is made according to this paragraph, the provision of the first paragraph shall be applied.
C) on the condition that the period specified in the first paragraph is complied with, announcements may be made by other means of announcements deemed appropriate by the board of directors.
d) There is no obligation to declare in the bargaining procedure, direct procurement and invoice provision procedures.
Must be present in purchase and sale announcements
Article 9 – (1) the following matters must be stated in the purchase and sale announcements::
a) name, address, telephone and fax number of the Union.
B) the name, nature, type and quantity of the purchase and sale.
c) where and at what date and time the purchase and sale will be made.
D) where the bids will be submitted until the date and time.
d) the amount to be determined by the Bidders shall be guaranteed ,provided that the offered amount is not less than 2% in the temporary guarantee and not less than 4% in the final guarantee at the conclusion of the contract.,
E) the type of offer and contract
F) the validity period of the proposals
(2) according to the nature of the work subject to purchase and sale by the Union must be included in the advertisement may be added to the issues.
Purchase and sale commission
Article 10 – (1) the buying and selling authority shall appoint the buying and selling commission consisting of at least 3 and an odd number of persons, one of whom is the chairman.
(2) a copy of the tender transaction file shall be given to the members of the tender commission within 3 days following the announcement (except for the bargaining procedure) or the invitation, in order to enable them to carry out the required examination.
(3) the purchase and sale commission shall be convened in full. Commission decisions are often taken. In the event that any member of the purchase and sale commission cannot attend the meeting, the president of the Union may appoint a substitute member.
(4) decisions cannot be abstained. The president and members of the commission are responsible for their votes and decisions. Members of the commission who vote against are obliged to write and sign their justification to the Commission decision. The decisions taken by the buying and selling Commission and the minutes issued are signed by specifying the names, surnames and Duty titles of the chairman and members of the commission.
(5) the buying and selling authority may not be employed in the buying and selling Commission.
(6) the purchase and sale commission shall not be established in the procedure of Direct Purchase, Purchase and lease in exchange for invoices.
Preparation and submission of proposals
Article 11 – (1) in purchases made in accordance with open bid procedure, offers are made in writing. After the letter of proposal is placed in an envelope and closed, the name, surname or trade name of the tenderer shall be written on the envelope.The pasted location of the envelope is signed and sealed by the bidder.
Proposal letters are submitted in writing and signed. The proposal letter must state that the tender document has been fully read and accepted, the proposed price must be written clearly in accordance with the number and writing, there is no engraving, deletion, correction, and the proposal letter must be signed by the authorized persons by writing the name, surname or trade title. If there is a provision in the tender document that an alternative offer may be offered, the tenders will be prepared and presented in the same way.
The tenders are given to the administration in exchange for receipts numbered in order up to the tender time specified in the tender document. Offers given after this time will not be accepted and will be returned without opening. Offers can also be submitted with a registered return. Bids to be sent by mail must reach the administration by the tender hour specified in the tender document. The time of receipt of the offers, which will not be processed due to the delay in the mail, is determined by a record.
(2) proposals submitted to the presidency of the commission cannot be withdrawn for any reason other than a valid excuse accepted by the president of the commission.

S.S. MERSIN REGION IRRIGATION COOPERATIVE ASSOCIATION ACCOUNTING REGULATION
PART ONE

General Provisions
DIVISION ONE
Purpose, scope, basis and definitions

Article 1 – (1) the purpose of this regulation; Established according to the Law No. 6172 irrigation associations S.S Mersin region irrigation Cooperatives Union presidency, account and registration order according to the cash-based accounting system to ensure uniform, to prevent transactions out of the record, activities in a healthy and reliable manner in accordance with the actual situation to be accounted for, financial statements, the bodies of the association and other interested persons, to meet the information needs of the basic concepts of accounting in accordance with Generally Accepted Accounting Principles and standards with the timely and accurate preparation, is to regulate principles and procedures relating to the control and supervision.

Scope
Article 2 – (1) this Regulation, S.S Mersin region irrigation Cooperatives Association covers the accounting records and operations of the presidency. Basis

Article 3 – (1) this regulation, according to Paragraph (D) of Article 3 of Law No. 6172 development, Interior, Finance and Food, Agriculture and livestock within the scope of the opinions received by the Ministry of Forestry and Water Affairs prepared and put into effect by the Ministry of irrigation Union Framework main status Article 60 of the Ministry of Forestry and Water Affairs approved dated 09.05.2012 and B 23 DSI 0 17 65 02-161. 99S Mersin region irrigation Cooperatives Association was prepared based on Article 60 of the main status.

Definitions
Article 4 – (1) in this regulation;

I) administrative and Financial Affairs Unit: Accounting unit,

I) Accounting Unit: the unit that carries out the collection of income and receivables, payment of expenses and debts to the rightful owners, receiving, storing, giving, sending and other transactions of all the assets and assets which can be expressed in money and money.,

j) accounting authority: the person responsible for the execution of accounting services and the management of the accounting unit, duly appointed or appointed,

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(C) the accounting authority shall not be liable to the accounting authority for any loss or damage caused by the use of or inability to use the accounting authority, or for any loss or damage caused by the use of or inability to use the accounting authority, or for any loss or damage caused by the use of or inability to use the,

l) accounting system: accounting plans, books and accounting processes used in the execution, recording and reporting of financial transactions,

M) budget: a document showing the income and expense estimates and the issues related to their implementation in a given period and approved by the Assembly of the Union and put into effect,

n) budget income: all kinds of operations defined as revenue in the budgets of the units, o) budget expense: all kinds of operations defined as expense in the budgets of the units, ö) accounting period: Year of Goodsî,
P) Goodsî Year: calendar year,

the total cost of an asset is the sum of the expenses incurred to purchase, produce or increase the value of an asset.,

s) cash basis: recognition of income in cash or offsetting when it is collected and expenses in cash or offsetting when it is paid,

ş) prepayment: the payment made in the form of advance or credit opening before the final payment in the cases stipulated in the relevant legislation,

t) Equity: the difference between the assets of the unions and their foreign resources,

the minimum amount used in accounting records for economic assets and economic assets whose actual value cannot be determined or which are not deemed appropriate to be monitored in the accounts but which are required to be monitored in the accounts.,

ü) fair value: the normal trading value of assets or resources on the valuation day,
V) book value: the value of assets or resources in accounting records on the day of valuation,

expresses.

Second part accounting operations first part

Basic accounting concepts and principles

Basic accounting concepts
Article 5 – (1) Union accounting, cash based accounting system based on budget and accounting principles and rules

it is carried out according to the concepts which form the basis and which are stated below.:

a) Social Responsibility: indicates the responsibility of performing the function of Accounting and shows the scope, meaning, place and purpose of accounting. The concept of social responsibility in the organization of accounting, accounting practices in the preparation and presentation of the financial statements and the conduct of certain people or groups not all of the interests of society to promote the production of information and therefore fair, unbiased and honest refers to the need to act.

B) continuity: the activities of the Union shall be carried out without any time limitation.

C) periodicity: the activities of the unions are reported in specific periods and the results of the activities of each period are determined independently of the other periods.

C) measuring with money: accounting records for Economic Events and transactions that can be measured with money are made with the national currency as a common measure.

d) cost basis: the assets and services acquired are accounted for at the cost of obtaining them, except for money assets, receivables and items whose cost is not possible or appropriate to be determined.

Two

E) certification: accounting records are based on documents that reflect the actual situation and are duly arranged.

F) consistency: it is essential to ensure consistent comparability of accounting practices, activity and budget implementation results and related interpretations in successive periods. In case of changes in the accounting policies applied, the changes and the effects of the goods and services must be explained in the notes of the goods services table.

G) full disclosure: property statements are prepared in an adequate, clear and understandable manner to help those who will benefit from these tables make the right decision.

the relative weight and value of an event should be of importance to be included in the tables of goods.

Operating results table principles

Article 6 – (1) the application of the principles of the statement of results of activities in the accounting of the Union is explained below::

a) the budget revenue and budget expense transactions related to the activities of the Union are monitored in the budget revenue and budget expense accounts on a cash basis. Budget income and expense accounts are subject to the record of all kinds of income and expenses collected and paid in accordance with the generally accepted accounting principles related to the budget.

B) unrealized budget income or expenses may not be shown as realized or as different from the actual amount realized.

C) depreciation is allocated for tangible and intangible fixed assets and other fixed assets without prejudice to the provisions of the relevant articles of the regulation.

d) the budget revenue and budget expense accounts of the unions are reserved for the records of the transactions in the budget of the year, which are defined as budget income and budget expense, and which constitute the basis for the removal of the final account.

Balance sheet principles

Article 7 – (1) the purpose of the balance sheet principles is to reflect the financial situation of the Union in a transparent and fair manner for the interested parties at a certain date through the preparation and reporting of the financial statements and accounting records on a cash basis for the resources in the savings of the Union and the expenses made on the basis of these resources.

(2) balance sheet principles are divided into three groups in terms of assets, foreign assets and equity.

(3) the balance sheet of the Union is prepared and presented according to the forms and principles specified in the regulation. Balance sheets are prepared in account type. On the left side of the balance sheet are assets and on the right side are foreign and equity assets.

(4) all assets, foreign assets and equity are presented in the balance sheet at their gross value.

(5) the balance sheet principles adopted for this purpose are stated in articles 8, 9 and 10 of the regulation in terms of assets, foreign resources and equity.

Principles of assets
Article 8 – (1) principles relating to assets are as follows::
a) all of the resources of the Union that can be converted into money are shown in the balance sheet within the current assets group.

b) fixed assets fixed assets and intangible assets in the balance sheet in the group in order to install the relevant period, the cost of the cost of each period are also shown in the balance sheet accumulated amount of depreciation allocated

c) in the balance sheet, the provision for impairment is allocated as a result of the valuation to be made for the first items and materials in the current assets group.

d) the properties and scope of the pledges, mortgages and other guarantees not included in the balance sheet are clearly stated in the balance sheet footnotes or annexes. This principle also applies to pledges, mortgages and other guarantees not covered by the balance sheet.

Principles of foreign resources
Article 9 – (1) the principles concerning foreign resources are as follows::
a) the debts of the Union are shown in the balance sheet within the foreign Resources Group. Principles of self-resources

Three

Article 10 – (1) the principles concerning self-resources are as follows::

a) Equity is the difference between assets and foreign assets. The budget of the Union for the previous year and the related period consists of the difference in income and expense. Negative budget income-expense differences for the related period lead to a decrease in the net worth of the union, while positive budget income-expense differences for the related period lead to an increase in the net worth of the Union.

S.S. UNION OF MERSIN REGION IRRIGATION COOPERTATIVES
REGULATION ON CRIMINAL PROCEDURES AND PRINCIPLES OF ACCRUAL – COLLECTION

LEGAL BASIS
Article 1-the legal basis of this regulation is stated in the main status of the irrigation associations framework 60. prepared according to the provisions of the article.
PURPOSE OF THE REGULATION
Article 2 – this regulation for irrigation water users must adhere to the principles, declares The Times and the principles, will be included in the statement of considerations, the unpaid fees for water service by water users in time, and a delay in the rate hike prescribed by the council, and the council on how to comply with the time specified by payment of provisions, etc. it is done in order to inform members of their responsibilities by giving a place to matters.

Article 3-in order to ensure that the water users who benefit from the facility in the task area of the Union carry out regular, uninterrupted, better irrigation service within the service area of the Union and to ensure better protection of the facilities, accrual and collection of revenues are prepared to determine the penalty and fee tariffs to be applied to those who do not declare,
Article 4-even if those who have land within the task area of the Union are not members of the union, they are obliged to comply with the decisions taken by the assembly and the board of Directors of the Union in relation to irrigation operation activities like other union members and to fulfill their obligations on time. The rights of non-member water users to benefit from irrigation cannot be restricted. However, property obligations can be increased up to double by the decision of the Union Assembly. Members of the union can vote and run in the election of councillors.
Definitions:
Article 5-definitions mentioned in this regulation;
a) Institution: Sekili Left Coast Irrigation Association
B) member: natural and legal persons who benefit from irrigation services which have land in the task area of the Union
C) accrual: the determination of the income of the institution as the amount to be received based on the irrigation fee and penalty tariffs and the regulations of the institution.
d) declaration: it is a written declaration of the request for irrigation to benefit from the irrigation service, regardless of whether the land owners in the task area of the Union are members of the union or not.
E) collection : means the collection of the revenues of the institution in accordance with the determined procedures and principles.
F) notification: notification of determination and announcement of all matters relating to fines, participation and Remuneration
MEMBERSHIP REQUIREMENTS
Article 6 – to be a registered landowner in the title deed or to be engaged in agricultural production by renting land notarized for more than five years and to have completed eighteen years of age in terms of real persons.
Article 7-those who own or rent land in more than one settlement unit within the task area of the Union,

during the first registration of membership to the Union, he informs the settlement where he will vote in the election for membership of the assembly and will be a candidate for membership of the Union.
RIGHTS AND OBLIGATIONS OF UNION MEMBERS
Article 8-A) to monitor the meetings of the Assembly of the Union.
B) to elect a member of the Union and to be elected a member of the Assembly, provided that the debts to the Union have paid the water use service price and penalties.
C) to benefit from all kinds of services provided by the Union.
ç) to request information about the activities of the Union.
d) to pay the water usage service fee and debts accrued by the Union on a regular basis.
E) to comply with the October planning made by the Union due to water shortage, to participate in irrigation planning and water distribution and exchange programs.
f) to protect the irrigation plant located on its land, to remove the damages caused by its personal defects, or to pay to the union any expenses to be incurred by the Union in order to remedy these damages.
g) not to damage the facilities under the responsibility of the Union and all kinds of equipment used, in case of damage to compensate for this loss.
I)to give timely and complete information about the Working issues of the Union.
h) to allow entry into its land for the operation, maintenance and repair work carried out on the facilities under the responsibility of the Union.
I) to pay off debts to the union after field or garden trading and to allow the registration of new members by withdrawing himself from membership. As long as the member who sells his field or garden does not drop his registration from the Union, he shall be held responsible for the debt incurred on him.

CONDITIONS FOR REMOVAL FROM UNION MEMBERSHIP
Article 9-A) to lose the quality of being a water user.
B) to act contrary to the main status of the Union or to the decisions of the assembly of the Union and the board of directors.
c) the board of Directors is authorized to remove those who have lost the ability to be water users from the membership of the Union; the assembly is authorized to remove them from the membership of the Union for other reasons upon the proposal of the board of directors.
d) the decisions of the board of directors or the assembly of the Union to remove from membership shall be notified to the relevant person by the board of directors within thirty days after the decision has been taken. Those who are removed from membership by the board of directors or the assembly of the Union may appeal to the assembly of the union within forty-five days from the notification of this decision. The objections are finalized at the First Assembly meeting and notified to the interested party within thirty days. The right to appeal against these decisions is reserved.
WATER USE SERVICE FEE
Article 10-the transportation of water to water users, the removal of excess water returning from irrigation, including those made with groundwater wells drilled in the field of duty prior to the acquisition of legal personality of the Union,
the amount collected from the water users shall be determined by the assembly of the Union in order to cover all kinds of expenses such as administration, maintenance and repair, investment reimbursement, financing, personnel, purchase of goods and services and energy use expenses of the irrigation and drying facilities in the year enacted by the decision of the Council of Ministers, not less than the
a) water usage service charges shall apply to the owner of the irrigated parcel, tenant or partner (including natural persons, Public Law and private law legal persons), regardless of the number of irrigation within and outside the duty area of the unions.
b) when various plants are irrigated in the same parcel as mixed at the same time, the fee of the plant, which is the highest water usage service price, is applied to the whole parcel.
c) irrigation for the preparation of the field for planting is considered as tav irrigation. However, after this irrigation, when the same plants are watered during the irrigation season, the fee for that plant is applied. In addition to the irrigation season, the irrigation done in order to improve the land without growing plants is also considered tav irrigation.
Article 11 – investment fee: any refunds arising from major renovations and rehabilitation works related to irrigation facilities shall be collected from all members who benefit from and do not benefit from the duty of the union at the rate of their shares in the title deed or other than the irrigation use service fee determined by the Council of the Union.
Article 12 – participation share: during the first membership registration, participation share is collected for one time. The participation rate cannot be lower than the minimum wage rate determined per Decar in the annual irrigation and drying facilities operation and maintenance fee tariffs enacted by the decision of the Council of Ministers for the unions.
DECLARATION:
Article 13 – the members of the Union who do irrigation without giving irrigation declaration or with incomplete declaration, up to double the water use service price determined by the Union Assembly for that year per Decar of land irrigated by the Union Assembly; up to double the water use service price determined by the Union Assembly for that year per Decar of land irrigated by non-union members Administrative fines issued by the Union shall be paid by the interlocutor to the union within one month.
Article 14 – taxpayers who will make watery agriculture or members who will make irrigation by their own means;
a) before the start of the irrigation season, the owners of the land in the Union task area who wish to make irrigation or who wish to make irrigation by their own means or the icarci must give a declaration to the authority within the specified period. B) the institution must pay its debt from the previous years. The old debt and interest from the taxpayers who cannot pay is calculated and put into the file for collection by taking a bill of debt.
B) if he does not fulfill his stated commitment or does not pay his debt, the irrigation fee will be accrued by making such process as no declaration has been given to this producer . In addition, due to illegal irrigation, the procedure is done in accordance with the decision of the board of directors to be taken by keeping a record.
C) taxpayers who receive water from water sources without giving declaration shall be deemed to have received illegal water. The minutes to be arranged in the controls to be made are processed in accordance with the decision to be taken by discussing with the board of directors.
d) at the time of declaration;
1st. Product (Cereals, 1. Product Cotton, Vegetables, Bostan, 1. March – April is the time of the Declaration (corn, onions, peas, etc.).
2nd ed.Product (2. Crop Corn, 2. May-June is the time of declaration.
E) the owner/tenant who does not submit the Declaration in time agrees and undertakes to pay the irrigation fee with a penalty of 30%.
f) the owner/tenant shall agree and undertake to pay the irrigation operation fee of the land which is planted with more than 40% penalty if he / she has planted more than the declared Decar and has not notified the Union.