Rules and Regulations

The Statutes of

The Federation of Associations for Barrier-free Living-FABL



ARTICLE 1- Name, Location, and Logo


Name of Federation: The Federation of Associations for Barrier-free Living

Headquarters of the Federation: Diyarbakır.

The Logo of the Federation: There is a blue coloured roof located above the title of the Federation of Associations for Barrier Free Living, which symbolises common living space; under the roof is a symbol created in five different colours to symbolise disability, and a green human hand holding these symbols openly.


The Purpose of the Federation and the Field of its Activities


ARTICLE 2-Purpose of the Federation


The Federation aims to gather national and foreign associations under a single roof and to use this power to socialize the disabled persons in terms of social, economic, cultural, educational, sportive, and legal aspects and to include them in working life; to protect common rights and interests; improve those rights; to advocate a democratic management style based on the rule of law, performing social justice and enabling all disabled people to live in rights-based welfare and peace; and to ensure cooperation and coordination among member associations.


Fields of Activity


  1. To make every attempt to solve the disabled persons’ diagnosis, treatment, education, rehabilitation, employment and living problems, to develop projects for this purpose, to start training, nursing and rehabilitation centres both in Turkey and abroad, and to make technical, administrative and educational studies to ensure its spread,
  2. To produce and implement innovative, social and public projects for all disadvantaged groups including physically, mentally, psychologically, socially, and visually impaired people of all kinds, especially women and children with disabilities; to produce joint projects in Turkey and with relevant institutions in foreign countries seeking solutions to the problems of the society and conduct research and knowledge exchange experience.
  3. Conducting studies that will ensure that the needs and expectations of all disabled people are taken into consideration in the determination of disability policies,
  4. Everyone has the right to live in all spheres of life and to receive service and to work in their mother tongues, so it is aimed to ensure the free and equal participation of people with hearing, linguistic and speech disabilities and making every effort to make the sign language, which is their mother tongue, used in all areas of life,
  5. To establish educational, cultural, health, tourism, technology and sports infrastructure serving all kinds of groups with physical, mental, psychological, social, hearing and visual disabilities.
  6. To implement projects on social transformation and productive participation. To conduct research on project issues in national and international platforms and to establish training and rehabilitation centres. To establish institutes of culture, art, education, informatics and health. Set up holiday camps.
  7. To create health, education, culture, tourism and sports infrastructure for people with diabetes, asthma, epilepsy, sspe, muscle and joint diseases, genetic diseases (Down syndrome, dwarfism, etc.), autism, schizophrenia and other groups of congenital or acquired chronic diseases and all social disability groups.
  8. To organize workshops, to establish research commissions and to prepare panels, symposiums, conferences and reports on all issues emerging locally and country-wide,
  9. To provide all kinds of information, documents, and publications necessary to accomplish its goals, to establish a documentation centre,
  10. It can conduct informative and educational works nationally and internationally by means of books, magazines, newspapers, newsletters, web pages, films, videos, records, cassettes and all kinds of other means of publication; establish and operate the necessary facilities and infrastructure for this purpose and transfer its operation rights to others. By obtaining the necessary legal permits, it can carry out these activities in cooperation with foreigners and/or may carry out its activities abroad.
  11. To provide all kinds of technical tools and equipment, fixtures and stationery materials in order to set up a healthy working environment,
  12. To launch charity funds, to open cultural, sportive, housing, recreation and etc. facilities, to open and operate libraries, studios, radio and TV stations and lounges,
  13. In accordance with the relevant legislation, following necessary permits, to carry out charity activities and accepting donations from Turkey and abroad.
  14. To establish and operate financial, commercial and industrial enterprises, and revolving fund enterprises in order to obtain the income they need for accomplishing its purposes,
  15. To establishing and furnish recreational, social and cultural facilities for the disabled,
  16. To organise dinner meetings, concerts, proms, theatres, exhibitions, sports, excursions and entertaining events, etc. for the development and maintenance of human relations between member associations and members,
  17. To support the projects and activities of the member associations to the extent possible, in order of importance and priority.
  18. To purchasing, sell, rent movable and immovable property needed for Federation activities and establish in-kind rights on immovable properties,
  19. To establish a confederation or participate in an established confederation if deemed necessary for the realization of the objective.
  20. To engage in international activities, to become a member of organizations abroad and to cooperate with these organizations on a project basis,
  21. In order to achieve its goals, if necessary, to prepare and implement joint social projects for the benefit the disabled persons with public institutions and organizations, without prejudice to the provisions of Law No. 5072 on the Relations of Associations and Foundations with Public Institutions and Organizations,
  22. In order to achieve its objectives, the Federation has the right to open a kindergarten, special education centre (Day Care House), special education school, special education course and disabled care centres in accordance with the provisions of Article 26 of the Law no 5253. It provides training, rehabilitation, therapy and other services through these facilities.
  23. To establish platforms to achieve a common purpose with other federations or foundations, trade unions and similar non-governmental organizations in areas that are related to the purpose of the Federation and which are not prohibited by law,
  24. To carry out joint activities with the press, media, universities, relevant public institutions and non-governmental organizations in order to take measures to prevent disability and reduce the causes of disability at the country level.
  25. To create principles, objectives and policies regarding the establishment of language unity, ensuring uninterrupted and healthy communication among all associations, institutions and organizations, whether or not members, on disability,
  26. To prepare and implement local, national and international projects that will add value to society and disabled people, and to participate in similar projects prepared by other institutions. The Federation can also design projects as part of European Union, World Bank or other grant funds. It may transfer the project generation and implementation works supported by various grant funds to another suitable company or organization, or cooperate with them.
  27. The Federation acts as an intermediary for reporting the complaints and problems of the disabled to public institutions and organizations.
  28. To make statements, to hold press conferences and publish a press releases about the problems of disabled people and social events on radio, TV, and in print media. It conducts all kinds of work as a democratic pressure group against human rights violations, especially against the rights of the disabled. Organize demonstrations, marches and rallies,


ARTICLE 3- Rights and Obligations of Member Associations



Federation members have the following rights:

  1. To attend the General Assembly with its delegates,
  2. To select the organs indicated in the Statutes,
  3. To benefit from the activities written in the relevant articles of the Statutes.



Member associations of the Federation fulfil the following obligations: They are supposed to

  1. Accept and undertake to comply with all the provisions of the Federation Statutes and the decisions of the competent bodies.
  2. Inform the Federation management about their General Assemblies at least 15 days in advance
  3. Pay of Federation dues regularly.
  4. Not violate the purposes of the Federation, and not use their powers except for the benefit of the Federation.
  5. Participate in research and investigation studies.
  6. Fulfil the duties given by the bodies of the Federation.



ARTICLE 4- Membership, Termination of Membership





Any association, which was founded to defend the rights and interests of disabled people and over half of whose members consist of disabled persons, has the right to apply for membership provided that it accepts the Federation’s Statutes, purposes and obligations and declares to comply with it in its conduct, after deciding in its general assembly. The resolution of the general assembly, the decision of the board of directors, the statutes of the association and the member list of the association shall be added to this application. The Board of Directors of the Federation shall discuss and decide on this application within 30 days.





  1. On the condition that the member association terminates itself or loses its legal personality for any reason, membership will automatically fall.
  2. Membership is terminated when the member association voluntarily leaves the Federation membership upon the decision of the General Assembly.


  1. Failure to comply with or obstruct the decisions of the Federation bodies. A member who insists on not paying his dues until the end of the period given by the Board of Directors upon written notice may be expelled from the membership by a resolution of the board of directors. If the exported member objects, the objection is discussed and resolved at the first meeting of the General Assembly. The decision of the General Assembly is final. The issued member may apply for membership again one year after the first ordinary meeting of the General Assembly.
  2. Acting in violation of the Federation's statutes and purpose.
  3. Committing illegal activities is the reason for dismissal.
  4. A member association may be dismissed from the federation only by a decision of 2/3 (two thirds majority) of the General Assembly. The association is obliged to pay its debts accrued until the date of removal from membership.ARTICLE 5- The Structure of the FederationA. Mandatory Bodies2. Board of Directors, 1. All presidents of the member associations constitute the presidents' board (or the Council of Presidents). The Council of Presidents may convene at least once every three to six months at the Federation Headquarters or in other provinces where association centres are located. Decisions taken by this board shall be recorded in minutes and implemented by the Federation’s Board of Directors.   
  5. The General Assembly is the highest decision-making body of the federation and consists of the following delegates.
  6. ARTICLE 6- Establishment of General Assembly
  7. Formation and Meetings of Federation General Assembly
  8. 2. Formation, duties and powers of the subsidiary organs of the Federation and the number of board members shall be determined by Board of Directors..
  9. B. Subsidiary Bodies
  10. 3. Board of Auditors (Audit Board)
  11. 1. General Assembly,
  12. The bodies of the Federation are:
  1. Any association without a branch, regardless of the number of registered members, shall attend the General Assembly with 5 delegates.
  2. Associations with branches shall attend the general assembly with 5 (five) delegates from the headquarters and 1 (one) delegate from each branch.
  3. Former presidents of the federation directly participate in the general assembly.
  4. The members of the board of founders are natural delegates. However, in the event that the founding member ceases to be a member of the association or the founding association leaves the federation, their delegacy is terminated.
  5. The previous members of the board of directors and the regular members of the board of auditors of the Federation are considered as delegates.
  6. Delegates to attend the General Assembly shall be notified in writing by their associations to the Federation in such a way as to arrive at the Federation (30) days before the date of the General Assembly.




            The Assembly holds two types of meetings, namely ordinary and extraordinary.


  1. ORDINARY GENERAL ASSEMBLY: The General Assembly is hold in October once every three years. The General Assembly is convened by the board of directors


  1. EXTRAORDINARY GENERAL ASSEMBLY: The Assembly convenes upon the written request before a notary public of at least one fifth of the Board of Directors, Board of Auditors or the delegates of the General Assembly of the Federation.




The Procedure for Calls


The Board of Directors prepares the list of the delegates of the member associations which have the right to attend the general assembly in accordance with the federation statutes. Delegates entitled to attend the General Assembly shall be notified at least fifteen days prior to the meeting date about the date, time, place and agenda of the meeting in at least one newspaper or on the website of the federation, or in writing by sending a message to the e-mail address or contact number or by means of local media outlets. In this notice, the day, hour and place of the second meeting shall be indicated, if the meeting cannot be held due to lack of quorum. The period between the first meeting and the second meeting cannot be shorter than seven days and longer than sixty days.


If the meeting is postponed for any other reason other than the absence of a majority, this shall be announced to the members in accordance with the call procedure for the first meeting, stating the reasons for the delay. The second meeting must be held no later than six months after the date of first meeting. The members are called to the second meeting according to the principles stated in the first paragraph.


ARTICLE 9- Quorum (Majority) for the Meeting


The General Assembly convenes with the presence of more than half of the delegates entitled to participate. The meeting, which will also discuss the amendment of the statutes and the dissolution of the association, can be held with the participation of two thirds of the number of delegates. If there is not enough quorum in the first meeting, majority is not sought in the second meeting. However, the number of delegates attending the second meeting cannot be less than twice the total number of members of the board of directors and board of auditors.


ARTICLE 10- Procedures for General Assembly Meetings.


  1. The General Assembly meeting shall convene on the date, time and place specified in the announcement.
  2. Delegates enter the meeting hall by signing the names in the list arranged by the Board of Directors.
  3. Those who do not show their identity card, who do not sign the list and who do not have the right to attend the general assembly shall not be taken to the meeting place. These persons and guests can watch the general assembly meeting in a separate section.
  4. If a majority is achieved, the situation shall be recorded in minutes and the meeting shall be opened by the Chairperson or the deputy Chairperson, or if not found, by one of the members of the Board of Directors.
  5. After the opening, the Council Board, consisting of a Chairperson, a vice-Chairperson and a clerk, is elected to direct the meeting.


ARTICLE 11- Issues to be Discussed at Meetings


Only the items on the agenda are discussed at the General Assembly meeting. However, it is obligatory to include the issues offered by at least one tenth of the delegates present at the meeting.


ARTICLE 12- Right to Vote


Delegates attend the meeting in person. Each delegate has one vote. Delegates are obliged to sign their names in the list of attendants by showing their identity to the council committee during the election of the federation bodies. Delegates are not permitted to vote in a session of an issue regarding themselves.


ARTICLE 13- Rules and Procedures of Voting and Decision Making of the General Assembly


Elections of the members of the board of directors and supervisors (auditors) may be made by secret ballot and decisions on other matters may be made by open ballot. In the open ballot, the method to be applied is specified by the Chairperson of the general assembly.

In case of secret voting, the papers or ballots sealed by the Chairperson of the meeting are used by the delegates and ballots are placed in an empty ballot box, and after the voting, the votes are counted by the Council Board under the supervision of one observer assigned by each presidential candidate..

The decisions of the General Assembly are taken by the absolute majority of the members attending the meeting. However, the decisions on amendments to the statutes and dissolution of the Federation can only be taken by a two-thirds majority of the members attending the meeting.

In case of equal votes of those elected to the bodies of the Federation, the list with a high number of women is selected.

Decisions taken at the General Assembly are also binding for the members who are not present at the meeting.


ARTICLE 14- Duties and Powers of the General Assembly


  1. Election of the bodies of the Federation for a period of 3 years,
  2. Amendment of the Federation Statutes,
  3. To examine the reports of the Board of Directors and of Auditors and the balance sheet and profit and loss account statement, to take decisions on the acquittal of the Board of Directors and of Auditors or to take decisions about those responsible according to the results of the review.
  4. Review and approve the Federation budget.
  5. Deciding on the issues to be included in the agenda or determining the admission and annual membership fees.
  6. Deciding on cooperation and joint action with disabled foundations and similar organizations within the scope of the education, rehabilitation and other works on behalf of the disabled.
  7. Deciding whether to join, leave or establish a new confederation and to become a founding member of that confederation. To decide the termination of the Federation.
  8. Determination of the salaries to be paid the members of the board of directors and of auditors, who are not public officials, and also all kinds of allowances, travel and meal allowances and other payments for the services of the federation,
  9. To dismiss the members of the board of directors and audit board when necessary and take decisions for legal prosecution of those deemed responsible. To authorize the Board of Directors to inspect the member associations.
  10. To examine the complaints and wishes presented to the General Assembly.
  11. To review the regulations to be prepared by the board of directors for the works of the federation and to be approved in full or by amendment.
  12. Authorizing the board of directors for the purchase of immovable property required for the Federation or for the sale of existing immovable property.
  13. Deciding whether the Federation shall carry out international activities, participate or leave as a member of associations or organizations abroad.
  14. To authorize the Board of Directors to establish revolving funds and economic enterprises and to purchase or sell movable and immovable property,
  15. To review and decide on other proposals of the board of directors.
  16. The General Assembly shall supervise the other organs of the federation and may dismiss them for good reasons at any time.
  17. The General Assembly makes the final decision on admission and dismissal from membership. As the most authoritative body of the Federation, it acts and uses the powers not assigned to any other body of the federation.


ARTICLE 15- Board of Directors

    1. The Board of Directors shall consist of one president (Chairperson) and 6 members of the board of directors. The president is elected from the General Assembly with the title of president along with other members. Upon the request of one of the presidential candidate, the election for the president shall be held separately from the election of the board of directors and the candidates who have lost the election may be elected for membership of the board of directors.
    2. The Board of Directors shall be elected for three years as 7 original and 7 substitute members among the delegates whose names are included in the list of delegates of the general assembly by secret ballot open counting method.
    3. A member of the Board of Directors who does not attend the Board of Directors meetings three times without any excuse may be dismissed by the Board of Directors decision.

A new member is elected out of substitute members. If there is an equal vote, a female member is elected, otherwise the name is chosen by drawing lots.

    1. If the number of the members of the Board of Directors falls below the absolute majority even though the substitutes are assigned as well, the General Assembly shall be convened upon the proposal by the existing members of the Board of Directors and the Audit Board within one month.
    2. The list including the regular and alternate members of the Boards of Directors and Auditors shall be notified by the Chairperson of the Board of Directors (President) within 30 days following the election of the General Assembly by filling out the form on the website of the Department of Associations.


ARTICLE 16- Duties of the Board of Directors


The Board of Directors shall convene under the presidency of the Chairperson within the first week after the election and organises the work-sharing among the members. In the first meeting of the Board of Directors consisting of 7 members together with the Chairperson, a division of duty is made between them and one deputy Chairperson, three deputy managing directors, one general secretary and one general treasurer are elected.


ARTICLE 17- Meetings of the Board of Directors


The Board of Directors of the Federation shall convene once in two months ordinarily. When If it is necessary, it holds an extraordinary meeting with the call of the Chairperson. Meetings shall be held under the Chairpersonship of the Deputy Chairperson in the absence of the Chairperson. The meetings shall be held by absolute majority and decisions shall be taken by absolute majority, but if the votes are equal, the vote of the president shall be decisive. It is mandatory to include any written proposal of a member in the agenda.




The Board of Directors is the highest decision-making body after the General Assembly and is responsible to the General Assembly. It represents the Federation against administrative and judicial authorities and against natural and legal persons. This task can be assigned to one or more people.

The duties and powers of the Board of Directors, which is also the executive body of the Federation, are as follows:


  1. Represents the Federation in the presence of executive, legislative and all levels of authority.
  2. Takes decisions and ensures implementation of the duties of the Federation in accordance with the provisions of the bylaws (statutes).
  3. Implements the decisions of the General Assembly.
  4. Uses the budget of the Federation in accordance with its purpose.
  5. Prepares the annual and periodic work report of the Federation, balance sheet, income-expense account and budget for the next period and submits to the general assembly.
  6. Ensures that the accounts and files of the Federation are kept regularly and systematically.
  7. Submits the decisions of dismissal of the members to the General Assembly.
  8. Conducts financial and administrative supervision of associations.
  9. Calls the General Assembly for a meeting.
  10. To prepare regulations,
  11. Buys, sells, uses, rents and accepts or makes donations of any kind within the framework of the powers authorized by law. It also buys and sells all kinds of immovable property based on the decision of the general assembly.
  12. Examines and decides membership applications to the Federation. It decides on the member associations who lose their membership rights or wish to leave the Federation, and submits this decision to the first ordinary or extraordinary general assembly.
  13. Perform the duties assigned to itself by the legislation


ARTICLE 19- The Duties and Powers of the Board of Directors


  • The Chairperson


The Chairperson shall preside over the Board of Directors and represent the Federation in all respects. It manages the Federation in accordance with the provisions of the statutes, resolutions of the General Assembly and the Board of Directors.


  • The Deputy Chairperson


       Deputy Chairperson has the same duties and powers in the absence of the Chairperson


  • The Secretary General


The Secretary General oversees and coordinates all the office work of the Federation. He/She keeps the minute book. It prepares the meeting agenda of the Board of Directors and ensures that it holds the meetings as planned. He/She invites the substitute member if a regular member who does not attend three consecutive meetings without a valid excuse is deemed to have resigned.

The Secretary-General regulates the relations of the federation with the press and visual media and carries out the publication works of the Federation. He/She shall assume the administrative responsibility of the publications. The Secretary General is responsible for the organization of the federation and the coordination between its members.


  • The Treasurer


He/She collects the incomes of the Federation and conducts accounting, keeps necessary records and books. The Treasurer prepares balance sheet, income-expense statement and budget bill. For ordinary expenses, he/she can have and keep some cash determined by the Board of Directors and not exceeding the amount allowed by the legislation. The treasurer also spends from the budget when necessary.


  • Vice-President in charge of organization


  1. To undertake actions to improve the organization of the federation and member associations.
  2. To ensure the timely and proper organization of the ordinary or extraordinary General Assemblies of the associations and to ensure the coordination between the associations.
  3. To implement the necessary works to ensure the participation of associations applying for new membership to the Federation.


  • Vice-President for Education and Employment



  1. In order to meet the educational and cultural needs of the disabled, to investigate and study on examples of schools, pre-schools, and non-formal education both in Turkey and abroad.
  2. To make efforts to meet the basic needs of disabled people in the age of education and to overcome the deficiencies in current educational activities by the help of educational and cultural programmes he/she has determined.
  3. To coordinate the educational and cultural activities of member associations.
  4. To make efforts for implementation of principles, named jobs for the disabled and the disabled for the jobs, and to create an employment policy for the disabled persons.
  5. To identify the difficulties faced by disabled people at workplace; conduct research on fields the disabled persons can be employed, and to coordinate the employment activities implemented by member associations.
  • Vice-President of Press and Public Relations



  1. To establish relations with the press and broadcast media for the publicity of the Federation's works.
  2. To conduct activities such as regional, national and international press conferences, radio and television programs, series of articles, brochures, books etc. and to publish periodicals in order to promote the Federation, its aims and campaigns.
  3. To prepare and announce various organizations that will be made for the public on behalf of the Federation.
  4. To promote the Federation at local, national and international levelsARTICLE 20- The Formation, Duties and Powers of Board of Auditors
  • The Formation of Board of Auditors


The Board of Auditors, comprising of three regular and three alternate members, shall be elected by the General Assembly for a period of three years and by secret ballot. Expired members can be re-elected. At its first meeting within a week after the election, the Board elects a Chairperson. The expenses of the members due to their duties shall be covered by the Federation.


  1. The Duties and Powers of Board of Auditors


  1. Auditing all transactions, accounts and books of the Federation.
  2. To present the results of the annual management and financial audit and the examinations of the balance sheet and income-expense account to the General Assembly with a report.
  3. To report to the Board of Directors any deficiencies during the audit and transactions contrary to the provisions of the bylaws and to request the necessary corrections and measures to be taken.
  4. Requests the Board of Directors to convene the General Assembly for an extraordinary meeting in case of any action by the Board of Directors contradicting the benefit of the Federation.

The auditors may take part in activities of the Board of Directors but cannot vote.


ARTICLE 21- Income and Expense of the Federation


  1. The Federation’s sources of income are counted below:
  1. Member Fees: Admission fee of 100 (one hundred) TL and an annual fee of 100 (one hundred) TL are collected from members. The General Assembly is authorized to increase or decrease the amount.
  2. Donations and aids made by natural and legal persons to the Federation of their own accord.
  3. Income from activities organized by the Federation such as tea parties, dinner meetings, excursions, entertainment, shows, concerts, sports competitions, conferences, seminars and symposiums,
  4. Income from the assets of the Federation,
  5. Donations and grants collected in accordance with the provisions of the legislation on aid collection.
  6. Gains from commercial activities undertaken by the Federation to obtain the income it needs to accomplish its purpose.
  7. Other income.


  1. Federation’s Expenses


  1. General expenses.
  2. Expenditures for the achievement of the purpose set out in the Statutes.
  3. Investment Costs.
  4. Other Expenses


Principles and Procedures of Bookkeeping and Books to Keep

ARTICLE 22- Principles of Bookkeeping:

The Federation keeps its books on the basis of the operation account method. However, if the annual gross income exceeds the limit specified in the legislation for that year, books are kept on the basis of balance-sheet starting from the following accounting period.

When the balance sheet method is adopted, and if annual gross income stays under the above-mentioned limit in two consecutive accounting periods, the operating account method is used again starting from the following year.

Regardless of the above-mentioned limit, the book may be kept on the basis of the balance sheet by the decision of the board of directors.

In case of starting a commercial enterprise, additional books shall be kept for this commercial enterprise in accordance with the provisions of Tax Procedure Law. The books and records of the Federation shall be kept in accordance with the procedures and principles specified in the Regulation on Associations.



The Federation keeps the following books.


  1. The books to be kept on the basis of the business account and the principles to be followed are as follows:
              1. Minute Book: (or Decision Book) The resolutions of the Board of Directors shall be recorded in this book in order of date and document number and it shall be signed by the members attending those meetings.
              2. Member Registration Book: The identity information, entry and exit dates of the associations as members are recorded in this book. The entry and annual fees paid by the members can be recorded in this book.
              3. Document Book: Incoming and outgoing documents are recorded in this book with date and document number. The original copies of incoming documents and outgoing documents are filed. Incoming or outgoing documents via electronic mail are printed out and filed.
              4. Business Accounts Book: Revenues and expenses of the Federation are clearly and regularly recorded in this book.
              5. Certificate of Receipt Book: The serial and other identity numbers of the receipt documents, the name, surname and signatures of those receiving and returning the documents and the dates they received and returned are recorded in this book.
              6. Plant Ledger: Detailed information including the date and manner of acquisition, location and disposition of the fixtures belonging to the Federation as well as the expiry dates are recorded in this book.
              7. It is not obligatory to keep the Certificate of Receipt Book and Plant Ledger


  1. The books to be kept on the balance sheet basis and the principles to be followed are as follows:
    1. The books registered in sub-paragraphs (1), (2) and (3) of sub-paragraph (A) shall also be kept in case the books are kept on the balance sheet basis.
    2. Journal Book and General Ledger: The method of keeping and recording these books shall be made in accordance with the Tax Procedures Law and the General Communique on Accounting System Application issued pursuant to the authorization granted to the Ministry of Finance by this Law.


Approval of the Books


In the Federation, the obligatory books (except from the General Ledger) are certified by the provincial directorate of associations or notary public before they enter into force. The use of these books continues until the end of the pages and they are not to be certified again if the there are still pages to be used. However, the Journal, held on a balance sheet basis, must be re-certified every year in the last month before the year it will be used for.


Income Statement and Balance Sheet


In the event that records are kept on the basis of business accounts book, at the end of the year (31 December), “Operating Account Table Tab (specified in Annex 16 of Associations Law) is issued. In the event that books are kept on the balance sheet basis, at the end of the year (31 December), the balance sheet and income statement are prepared based on the General Communiqués of the Accounting System Application issued by the Ministry of Finance.


Income and Expense Transactions of the Federation


ARTICLE 23- Income and Expense Tracking Documents;


Federation revenues are collected with Receipt Certificate. In the event that the Federation's revenue is collected through banks, documents such as bank statements or statement of account issued by the bank shall replace the receipt.

Federation expenses are made with invoice, retail receipt, self-employment invoice. However, in accordance with the provisions of the Tax Procedures Law, a note of expenses is issued for the payments of the federation within the scope of Article 94 of the Income Tax Law, and an “Expense Voucher” is issued for the payments not included in the scope of the Association Regulation (Annex-13 of the Associations Law).


The free goods and services delivered by the Federation to the persons, institutions or organizations shall be made with the “In-kind Aid Delivery Document (the sample of which is given in Annex-14 of Associations Law). Deliveries of goods and services to the federation by individuals, institutions or organizations shall be accepted with the “In-kind Donation Certificate“ (the sample of which is given in Annex-15 of Associations Law).

These documents, as shown in Annex-13, Annex-14 and Annex-15, are printed as a form or continuous form to be printed by means of binders or electronic systems and writing machines consisting of fifty carbon and fifty sheets of self-carbon, having sequence numbers. The documents to be printed in the form or continuous form must be of the specified quality.



Receipt Documents


Receipt Documents (in the form and size shown in Annex-17 of Associations Law) which will be used in the collection of Federation revenues are printed by the board of directors resolution.


The relevant provisions of the Regulation of Associations shall be followed as to how these receipts are printed, controlled, documented and collected on behalf of the federation. The same provisions are referred as to who is responsible about receipts on behalf of the federation and how the handover procedures are conducted between the old and new treasurer.


Licence of Authorization


Except the actual members of the board of directors, the person or persons who will collect income on behalf of the federation shall be determined by the decision of the board of directors by specifying the period of authorization. The “Certificate of Authorization”, containing the clear identity, signature and photographs of the persons who will collect income (in Annex-19 of Associations Law) is issued in two copies by the federation and approved by the federation chairperson. The regular members of the board of directors may collect income without authorization.


The duration of the authorization certificates is determined by the board of directors as one year at most. Authorization documents with expired terms are renewed according to the first paragraph. In cases such as expiration of the authorization certificate or leaving the duty of the person whose authorization certificate is issued, death, dismissal of the job or duty, the authorization documents must be submitted to the federation board of directors within one week. In addition, the authority to collect revenue may be revoked at any time by a decision of the board. ”


          Retention Period of Income and Expense Documents;


The receipts, expenditure documents and other documents used by the association (except for the books) shall be kept for a period of 5 years in accordance with the number and date order in the books in which they are recorded, without prejudice to the periods specified in special laws.


Submitting a Declaration


ARTICLE 24- “Association Declaration” regarding the activities of the Federation for the previous year and the results of the income and expense transactions as of the end of the year (shown in Annex-21 of Associations Law) is filled by the board of directors. It is submitted to the local administrative authority by the president of the federation within the first four months of each calendar year.




ARTICLE 25- Notifications to the local authority: General Assembly’s Final Statement


The General Assembly Final Statement (included in Annex-3 of the Associations Law), which contains the regular and substitute members elected to the Board of Directors and Auditing Boards and other bodies, is submitted to the local authority within thirty days following the Ordinary or Extraordinary General Assembly Meetings. In case of amendment of the statutes in the General Assembly meeting; the minutes of the general assembly meeting, the old and new version of the amended articles of the statutes, the final version of the federation statutes shall be submitted to the local administrative authority within the period specified in this paragraph and in an annex. In this case, each page of the statutes is to be signed by the simple majority of the members of the board of directors,


Notification of Immovable Property


The immovable property acquired by the Federation shall be notified to the local administrative authority by completing the Immovable Property Declaration (as mentioned in Annex 26 of the Associations Law) within thirty days following the registration of the title deed.


Notice of Receiving Aid from Abroad


In the event that assistance from abroad is to be received by the Federation, ”Declaration of Receiving Foreign Aid (a sample given in ANNEX-4 of Associations Law) is filled and notified to the local administrative authority before the assistance is received. It is obligatory to receive financial aids through banks and to notify before spending it.


Notification of Changes


“Notification of Address (Residence) Change” (as stated in Annex-24 of Associations Law) and the changes that occur in the bodies of the federation other than the general assembly meeting (specified in Annex 25 of the Associations Law) shall be notified to the local administrative authority within thirty days following the change by filling in the “Notice of Changes in the Organs of the Association”


The amendments made to the Federation Statutes shall be notified to the local administrative authority within thirty days following the general assembly meeting in which the amendment is made.


ARTICLE 26- Internal Audit of the Federation


Internal audit may be conducted by the general assembly, board of directors or board of auditors, or by independent auditing institutions as well. The fact that an audit has been conducted by the General Assembly, the Board of Directors or independent audit institutions does not eliminate the obligation or function of the board of auditors.

The board of auditors shall audit the federation once a year at the latest. The General Assembly or the Board of Directors may carry out an audit if necessary or have independent audit institutions perform an audit.


ARTICLE 27- Federation's Borrowing Procedures


If required, the Federation may borrow money by a decision of the Board of Directors in order to achieve its purpose and carry out its activities. This borrowing may be in cash or as the purchase of goods and services with credit. However, this borrowing cannot be made in amounts that cannot be covered by the income of the federation and in a way laying too much burden on itself.


ARTICLE 28- Amendments to the Statutes


Amendments can be made by the decision of the general assembly. 2/3 majority of the delegates entitled to attend the general assembly is required to make amendments to the statutes in the general assembly. In case the meeting is postponed due to lack of majority, majority is not sought in the second meeting. However, the number of delegates attending this meeting may not be less than twice the total number of members of the board of directors and board of auditors. The majority of the decision required for the amendment of the Statute is 2/3 of the votes of the delegates attending the meeting and entitled to vote. The amendment to the statutes shall be held by open vote in the General Assembly.


ARTICLE 29- Dissolution of the Federation and Liquidation of the Assets


The General Assembly may decide to dissolve the federation at any time. For this purpose, 2/3 majority of the delegates entitled to attend the General Assembly is required. In case the meeting is postponed due to lack of majority, it is not sought in the second meeting. However, the number of delegates attending this meeting may not be less than twice the total number of members of the board of directors and board of auditors.


The majority of the decision required for the decision for the dissolution of the federation is 2/3 of the votes of the delegates attending the meeting and entitled to vote. The proposal to dissolve shall be voted on by show of hands


Liquidation Procedures


When the General Assembly decides on dissolution, the liquidation of the federation's money, property and rights shall be carried out by the liquidation committee consisting of the last board of directors. Such transactions shall be commenced on the date when the decision of the General Assembly regarding the dissolution is taken or the automatic dissolution is finalized. During the liquidation period, the term “Federation of Associations for Barrier Free Living in Liquidation” is used in the name of the federation in all transactions.

The liquidation committee is authorized to complete the liquidation of the money, goods and rights of the federation from beginning to end in accordance with the legislation. This board first examines the accounts of the federation. During the examination, the books, receipts, expenditure documents, title deeds, bank records and other documents of the federation are determined and their assets and liabilities are recorded in a report. During the liquidation process, the creditors of the federation are called and the goods, if any, are converted into money and paid to the creditors. In case the Federation is creditor, receivables are collected. All the money, goods and rights remaining after collection of receivables and payment of debts are transferred to the place determined in the general assembly. In the general assembly, if the place to be transferred is not specified, it is shared equally among the member associations.

All transactions related to the liquidation shall be indicated in the liquidation report and the liquidation shall be completed within three months, except for the additional periods granted by the local administrative authorities on a just cause.

Following the completion of the liquidation and transfer of the money, goods and rights of the Federation, the liquidation committee must notify in writing the local administrative authority of the place where the headquarters of the federation is located within seven days and the liquidation report shall be attached to this letter.

The last members of the board of directors as the liquidation committee are responsible for keeping the Federation's books and documents. This duty can be conferred to a board member too. These books and records must be kept for five years.


Governing Law


ARTICLE 30- Anything not provided for in the present Statutes shall be regulated according to current legislation of Turkish Republic.

This Statutes consists of 30 (thirty) articles.

Sosyal Medyada Paylaş

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