Amendment status not verified — confirm the current text below against the official source.
Outward correspondence book. Sole § All the books shall have continuity in their writing except the current accounts book which shall be written yearly. -------119-------- Art. 446 – The book shall be made of a thick paper known as almaço of the model approved by higher authorities, and shall have an opening and closure declaration, both signed by the administrator who will also initial all their pages, directing the clerk of the comunidade to number them. In the closing declaration mentioned shall be made of the number of pages of each book. Sole § The writing should be simple and clear, without insertions between the lines or erasures unless they are indicated to at the end of the report, act, declaration or registration in which they are made. Art. 447 – All entries shall be made with cross reference with the page, book or documents to which they relate are related. Art. 448 – All the acts, records, items and minutes shall be written in the respective books with clearly so as the reading become readable. Art. 449 – The amounts shall be written out in words and in figures in the proper places. Art. 450 – From one item to another or from act written to other, only the indispensable space shall be left open. Art. 451 – No entry or act written in the book shall be signed without first being read to those who have to sign it and without correcting the errors which may have been occurred. Art. 452 – All books shall be ready and duly initialled no less than one month before finishing those that are in use. Art. 453 – The finished books which are not necessary for the ordinary annual writing, shall be duly filed, each bearing the appropriate label, indicating the nature of the book and the year to which they relates and such filing shall be recorded in the inventory. Art. 454 – All the budgets, proceedings and other papers of the comunidade shall also be filed in the same manner, collected in bundles, divide year wise and subject wise, each bundle bearing a list indicating the papers its contains. §1. The documents whose originals are required to be sent to the authorities on their instructions, shall be replaced in the respective bundles, by copies officiously drawn and authenticated by the clerk of the comunidade, who have taken them. §2. The finished books and the papers more than years old, shall be collected in the archives of the administration office, under the terms of the sole paragraph of article 133. Art. 455 – Certified copies of text or abstract of content or of summary certificates of both current books and papers, and also those from the archives of the comunidade, shall be issued by the clerk of the comunidade independently of any order, except as established in paragraph 1 of article 493 of the Overseas Services Statute (E.F.U.). §1. The certificates of full text (Known as of teor) shall be issued by copying literally the documents from which they are taken. -------120-------- §2. When the registered act contains various subject not inter related and a copy is requested of one or more subjects, the certified copies shall contain the word for word copy of the preamble of the act, of the subject asked for, of the closing and of the signature, indicating in dotted lines the unconnected matter which has not been copied down. § 3. The summary certified copied of the extract, when referring from to the inventory Tombo 2 shall contain, besides the inscription, all reference to the charges of encumbrances registered on the property in question. Art. 456 – All the certificates shall be issued by the clerk of the comunidade within 5 days, failing which he is liable to pay a fine of 30 $. Sole § If the time-limit of 5 days is insufficient to issue the certificates asked, the administrator may extend it at the well justified request of the clerk of comunidade. Art. 457 – Each archive shall have an inventory of all the books, documents and other papers, indicating the state in which they are found. §1. Based on this inventory, the administrator shall check, whenever he finds convenient, the archives of the comunidades, and certify the existence, the state of preservation and order of the books, documents and other papers, contained in the same and shall mention its findings in the book of sundry declarations. §2. The administrator and the secretary of the administration office shall not be entitled to any emoluments for the work of inspection, but only the conveyance allowance. Art. 458 – No book or papers shall leave the archive of the comunidade, except when taken to the administration office and by the order of the administrator or in the cases provided for in this Code. Sole § In the criminal proceedings or any other, the books of the comunidade may be examined in the respective archive, with the prior notification to the administrator indicating the date and hour, or in the administration of the comunidades office where all the necessary books shall be requisitioned. Art. 459 – The special way of keeping each book is defined in the rules and models prescribed in the following sections. Art. 460 – No resolution may be taken or no act of the interest of the comunidade can be enforced, unless it is found recorded in the competent book. §1. The clerks of the comunidades who record such acts on loose papers or in an improper book shall be punished with the suspension from duties without pay for thirty days. §2. When, for any reason, it is not possible to record an act in the proper book and there is urgency for such an act, the administrator, after being satisfied about the circumstance, may authorise that the recording may be done in other book indicated by him, and from which it shall be transcribed in the proper book as soon as possible. Art. 461 – The books of the comunidades have full faith and credit and its achieves shall be deemed public for the purpose of paragraph 2 of article 2423 of the Civil Code. -------121-------- SECTION II Minute-book Art. 462 – The minute-book shall contain the minutes of the managing committee and of the comunidade. §1. This book shall have in each page two columns, one on the right margin and the other on the left. The former shall be used to record the note of previous or subsequent minutes which are related and the latter shall be used to record the abstract. §2. The minute shall record the views of the majority and the votes and protests of the minority. §3. The wording of the minutes is within the power of the presiding officer of the meeting; the single vote of any of the members and the consultative vote of the clerk of comunidade shall be drafted by themselves. SECTION III Cash-Book Art. 463 – All the revenue and expenses of the comunidades shall be collected in and paid at the office of comunidade, and all the entries and monies entering and leaving the safe shall be recorded in the cash-book. Art. 464 – The cash-book shall be written according to model No. 24, by recording the amounts entered on the left page and on the right the amounts paid, the latter being signed by those who receive the money. The closure and opening of the safe shall be signed by all the key holders. Sole§ In the closure declaration referred to in this article, mention should be made of the total amount received and paid. Art. 465 – On each page, two columns shall be opened on the right and one on the left, the latter one for the current accounts to which a credit or debit shall be carried forward and the sum of the entries and issues, and the first of the former to be used for entering in figures the amounts received and paid during the present management and the second one for those of the previous management. Art. 466 – At the end of each quarter, the clerk of the comunidades after calculating the sum of the incomings and outgoings amount, shall prepare the balance on a separate sheet of paper, determining the cash balance and, together with the other key holders, after checking that this balance exists in the safe, shall certify the balance in the safe, signed by the same key holders, forwarding the same to the administration office during the first eight days of the next month. Failing to do this the clerk shall be liable to pay a fine of 60 $. § 1. Similar fine shall be imposed by the administrator on the key-holder who causes delay in sending it, fail to justify to be present at the verification of balance in the safe, without giving a proper justification for his absence, within five days. § 2. The sums which have been forwarded to constitute this balance shall refer to the page of the cash-book, from where they were taken and shall also indicate the serial order of the amount entered and issued. -------122-------- § 3. In addition to the quarterly balance sheet foreseen in the main body of this article, a monthly balance-sheets may be asked to prepare by the higher authorities and in accordance with the instructions issued for this purpose by the Directorate of Civil Administration. §131[4. The final audit of the accounts of Comunidades having an annual income exceeding Rs.15, 000/-, shall be done by a Chartered Accountant, every year.]. Art. 467 – At the end of the management term, a final balance sheet shall be prepared in the same manner in the cash book and compare it with the actual balance that has been calculated and confirmed, to which shall add any arrears, advance payment and a list of creditors to who the respective amount belongs. All this shall be made as per model 24 and this balance and list shall be signed by the key holders and attorney on the out going members. Art. 468 – After the list is prepared and, during the first days of March, a statement shall be made to hand over, with the intervention of the managing committee, to the new key holders, the money found in the safe, and then the new accounting shall start, by transferring thereto under item No-1 the money found in the prescribed form. Art. 469 – When from the result of the balance foreseen in this section or from the extraordinary balance sheet prepared, the administrator is satisfied that the balance, indicated in the cash book, does not exist in the safe, a certified copy of the current account shall be issued and sent to the administration office, according to the provisions of paragraph 1 of article 562, without prejudice to criminal and disciplinary proceedings. SECTION IV Income and expenditure book Art. 470 – The income and expenditure book shall be used to prepare the yearly income and expenditure statement, determining the net income or deficit of the comunidade. Sole§ This book shall be maintained according to model No. 25. Art. 471 – The income comprises: