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(    UmgjrWstefnumrkunaropinberumfjrmlumbreytistverulegaeffrumvarpiWverWur  aWlgum.GerterrWfyrirYvaWSambandslenskrasveitarflagadragisamanupplUsingar  umfjrhagsmarkmiWsveitarflagatilnsturaogkomiYeimframfriviWfulltrafjr a mlaogefnahagsrWuneytissamstarfiYeirraumm;tunfjrmlastefnuogfjrmlatlunar. T, SveitarflgleggjanYegarframfjgurrararekstrartlanirsamrmiviWkvWisveitar  stj;rnarlagaogYverekkertYvtilfyrirstWuaWsambandiWgetirsbyrjunsundurgreint  markmiWsveitarflagasemgreintskalfrfjrmlatlunrkisstj;rnaraWvori.Xgetur   sambandiWnYegarfylgsttarlegameWYr;unfjrhagsflestrasveitarflagatfrYriggja  X mnaWafjrhagsuppgjrisveitarflaga.StefnteraWYvaWsambandiWhafislkayfirsUnyfir K #  fjrhagallrasveitarflagainnanskammstma.XmunsambandiWberabyrgWaWdraga    samanfjrhagslegmarkmiWBhlutasveitarflagagrundvellifjrhagstlanasveitarflaga    semsafnaWersameiginlegangagnagrunnHagstofu0slands,Sambandsslenskrasveitar   flagaoginnanrkisrWuneytisinsogkomaYeimframfriviWfjrmlaogefnahagsrWu wO  neytiviWm;tunfjrmlatlunar. B   2.StarfshttirrWuneyta.      BrUnteraWaukaYekkinguinnanstj;rnsUslunnargerWlangtmastefnum;tunarYarsem {  herslaerlgWfaglegaframsetningumarkmiWameWskrskotuntilgWaYj;nustuogfjr nF mgnunarhennar.0skUrsluforstisrWuneytisins,Samhentstj;rnsUsla(2010),kemurm.a. 9 framaWstyrkjaYurfigetuoghfnirWuneytatilstefnum;tunarogtryggjanauWsynlegasr  Yekkingu.0skUrslustarfsh;psforstisrWuneytisinsumeinfldun,fkkunogsamYttingu  lgbundinnastefnaogtlana(2013)kemurjafnframtframaWeinkennandisfyrirstefnur r ogtlanirrkisinsaWmarkmiWYeirrasuhvorkingilegaskUrntengdfjrmunum.Xeru e= framkvmdaogbyrgWaraWilarekkivalltskilgreindirfyriraWgerWumaukYesssemsjaldan 0 erusettirframhlutlgirrangursmlikvarWar.    AlmennYekkingerinnanrWuneytagerWtlanatilstyttritma,aukYesssemnokkur  reynslaerkomingerWlgbundinnatlana.Hrmnefnasamgngutlun,heilbrigWis i tlun,byggWatlun,fjarskiptatlunoglggslutlunsemnyfirnokkurraratmabil. \4 XessartlanirogstefnurbyggjastY;ekkisamrmduverklagi,umfangYeirraermismun ' andiogYrnyfirmislngtmabil.    Um3!5mlefnasviWfallaaWmeWaltaliundirhvertrWuneytiogYvlklegtaWlagvegna  undirbningsstefnum;tunarverWiumtalsvertfyrstu.XmgerarWfyriraWmeginYungi `  stefnum;tunarrWuneytaverWiaWdragandaframlagningarfjrmlatlunarrhvert.:hj S+! kvmilegtertaliWaWaukaaWkomusrfrWingaaWstefnum;tunallrarWuneytafyrireinstk " mlefnasviWogstuWlaaWgerWskUrraverkferlaogmarkvissrareftirfylgni. #   ViWm;tunstefnumlefnasviWamunurWuneytim.a.getastuWstviWhandb;kforstis  $ rWuneytisinsumstefnum;tunogtlanagerWfyrirstarfsmennStj;rnarrWsins,eneinnigYarf !W% aWhugaaWfrekariYjlfunstarfsmannaStj;rnarrWsinsogskipulaginmskeiWa. J""&   EftirlitrWuneytameWstefnum;tunrkisaWilaeykstnokkuWviWlgfestinguYriggjara #' tlana.AfYvleiWiraWleggjaYarfauknaherslusamstarfmillifjrlagaogfagskrifstofa #( rWuneytaumforsendurrekstrartlanarkisaWilaogaWaukitryggjaauknasamvinnumilli $ ) rWuneytaogstofnanaviWstefnum;tun. v%N!*   A&"+ & a  3.StarfshttirfjrmlaogefnahagsrWuneytis. (    Yfirumsj;nmeWgerWfjrmlastefnuogfjrmlatlunarverWurhndumfjrmlaog  efnahagsrWuneytisen'a(YaWfellurvelaWsrYekkingurWuneytisinsogreynsluafm;tunlang  tmastefnuogrWstafanafjrmlumrkisins,gerWlnsfjrtlanaogsamskiptumviW a sveitarflg.X;erulkuraWstyrkjaYurfiinnviWirWuneytisins,einkumtilaWeflahag T, stj;rnarhlutverkYessogtryggjaheildarsUnyfirYr;unopinberrafjrmla,aukYesssemgerW  fjrmlatlunarkrefstumtalsverWrarsamrmingar,m.a.tengslumviWfjrhagsmarkmiW  sveitarflaga.    4.StarfshttirAlYingis. K #     kvWifrumvarpsinsleiWatilnokkurrabreytingastarfshttumAlYingis.XannigverWur    YingslyktunumfjrmlatlunlgWframhvertvorogYvlj;staWumfjllunumopinber    fjrmlverWurmunumfangsmeiriAlYingienveriWhefurframtilYessa.XYarffjrlaga   nefndAlYingisaWfjallaumforsendurfjrmlatlunarsamrmiviWhlutverknefndarinnar wO  samkvmtYingskapalgum.Nefndinmunjafnframtfjallaumforsendurfjrmlastefnu B  upphafikjrtmabilsrkisstj;rnar.      Xrttfyriraukinverkefnivegnastefnumrkunaropinberumfjrmlumervinningur   Yingsins;tvrWurendahefurumlangtskeiWveriWtaliWbrUntaWaukaaWkomuYingsinsaW {  stefnumrkunfjrmlumrkisogsveitarflaga. nF  5.StarfshttirrkisaWila.     vinningurrkisaWilaafmarkvissaristefnum;tunogskUrarirrWumvegnafrvikafr  tlunumer;umdeildurendafYeirYannigaukintkifritilaWundirbarekstrartlanir r nsturaogrWanUjarherslurstarfsemisamrmiviWstefnum;tunfyrirmlefnasviWog e= mlaflokka. 0   framverWuraWmeginstofnitilfylgthefWbundnuferliviWframlagningurekstrartlunar  rkisaWila,sbr.reglugerWnr.1061/2004,umframkvmdfjrlagaogbyrgWfjrreiWum  rkisstofnanaAhluta.X;ermeWfrumvarpinukomiWvegfyriraWsamYykkirekstrartlana i rkisaWiladragistframnstafjrhagsrenafYvleiWirmikiW;hagrWi. \4   FrumvarpiWleiWirjafnframttilYessaWstofnanirmunufinnafyrirmarkvissaraeftirliti ' rWuneytaenhingaWtil.GerterrWfyrirgerWverkferlavegumfjrmlaogefnahags  rWuneytis,aukforstisrWuneytis,semtryggisamrmteftirlitmeWrkisaWilumaukkvWa  reglugerWarumframkvmdfjrlaga.TryggjaYarfaWfylgtssamrmdriskrninguupplUs `  ingaumstWufjrmlarkisaWilaogverkefnaogaWYrliggivalltfyrirenlkureruaWefla S+! YurfiYannYttinnanallrarWuneyta. 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K #    UmI.kafla.       0kaflanumerfjallaWummarkmiW,gildissviWogorWskUringar.    l    lUm1  .ۀgr.  l݌ wO  Ќ     0kvWinuerumeginmarkmiWfrumvarpsinssettframogendurspeglarframsetningYeirra B  kaflaskiptingufrumvarpsinsaWnokkruleyti.      01.tlul.ereinkanlegavsaWtilII.ogIII.kaflaumundirbningstefnumrkunarogtl   anagerWarsembirtistm.a.fjrmlastefnuogfjrmlatlun,sbr.4.og5.gr.,ogfjrlaga, {  sbr.III.kafla.EinsogorWalagiWbermeWsrerlgWherslaaWundirbningurinnssenn nF vandaWurogheildstWur.HeildstWstefnumrkunbyggisteinkumYvaWfjrmlastefnu 9 ogfjrmlatlunertlaWaWntilopinberraaWilaheildsinni,Y.m.t.sveitarflaga,aukYess  semhnnryfirfimmrhiWskemmsta.    02.tlul.ereinkumvsaWtilkvWaIII.kaflaYarsemfjallaWerumatriWisemltaaW r undirbningilagasetningarogkvarWanaumflunogrWstfunfjrfjrlgum.0kaflanum e= erusettframUmisnUmliviWundirbningoggerWfrumvarpstilfjrlaga,Y.m.t.umbreytta 0 framsetninguYess,umstefnum;tunogrWstfunfjrtilmlefnasviWa,ummathrifum  breytingartillagnafrumvarptilfjrlagaheildarafkomurkissj;WsogumgerWfylgiritsmeW  frumvarpitilfjrlagasemsUnifjrveitingartilrkisaWilaogverkefna. i   kvWi3.tlul.lUturaWskilvirknioghagkvmnistarfsemiogfjrstj;rnrkisins.Hr \4 ereinkumvsaWtilkvWaIV.kaflaumframkvmdfjrlagaYarsemm.a.erkveWiWum ' aWverklagviWframkvmdfjrlagaskuliveraskUrt,einfaltogmarkvisst.TilgangurYessaer  aWYj;nustaogstarfsemirkisinsverWieinshagkvmogmarkvissogkosturer.Xer  kaflanumeinniglgWherslavandaWastefnum;tunrkisaWilaogrWherra,aWlausafjr-og `  lnastUringsgagnsogvirk,aWeftirlitmeWgjalda-ogtekjuYr;unskuliveravirktogaW S+! skUrtshvernigbregWastskuliviWfrvikumfrrekstrartlunum. "   04.tlul.ervsaWtilYessaWreikningsskilopinberraaWilaeigaaWverasamrmiviW # viWurkenndarb;khaldsogreikningsskilareglur.MeWtilvsuntilb;khaldsogreikningsskila  $ reglnaerttviWYrformogefniskrfursemframkomalgumumb;khald,nr.145/1994, !W% meWsWaribreytingum,ogvarWarkisaWilaA-,BogChluta,aukAhlutasveitarflagaog J""& fyrirtkjaYeirra.XergertrWfyriraWskUrslugerWogreikningsskilfyrirAhlutarkissj;Ws #' heildfylgialYj;WlegumreikningsskilastWlum,sbr.51.gr.frumvarpsins. #(   kvWi5.tlul.lUturaWeftirlitimeWstj;rnogrWstfunopinbersfjr,eignaogrttinda. $ ) 0virkueftirlitifelststWugteftirlitmeWframkvmdfjrlaga,hvortheldurerafhlfuhand v%N!* hafaframkvmdarvalds,AlYingiseWasjlfstWraaWila,svosemRkisendurskoWunar.For A&"+  sendavirkseftirlitsereinnigaWbyrgWogskylduraWilasemkomaaWeftirlitisskUrogeftir  '", litshaftmeWaWreikningsskilopinberra&   aWilafylgialYj;WlegumreikningsskilastWlum. ( kvWumIV.ogV.kaflaereinkumtlaWaWtryggjaaWmarkmiW5.tlul.nist.'()  l    lz*Um2  .ۀgr.  lz**݌ a Ќ     0kvWinuerfjallaWumgildissviWfrumvarpsins.kvWiWhefuraWgeymaYaWmikilvga T, nUmliaWfrumvarpiWgildiumfjrmlopinberraaWila,Y.e.allraaWilasemfarameWrkis  eWasveitarstj;rnarvaldogYeirrastofnana,sj;WaogfyrirtkjasemeruaWhlfueWameiri  hlutaeigurkiseWasveitarflaga,sbr.11.tlul.3.gr.VWtktgildissviWfrumvarpsins,aW   teknutillititiltakmarkanasemleiWamafsrlgum,ersamrmiviWmegintilgangYessum  X aWtryggjasamhfWastefnumrkunrkisogsveitarflagaopinberumfjrmlum.Umfjrml K #  sveitarflagagildaframsveitarstj;rnarlg,nr.138/2011.    l    l.Um3  .ۀgr.  l..݌   Ќ     0kvWinuerusettarframorWskUringarlykilhugtkumfrumvarpsins.XessihugtkvarWa wO  einkumforsendurstefnumrkunaropinberumfjrmlum,nUmlisemvarWaskilgreiningu B  fjrheimildaogfjrveitinga,auktekjuoggjaldahugtaka.      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K #    04.mgr.ertekiWframaWviWgerWfjrmlatlunarskulibyggtsamYykktrifjrmla    stefnu,endaerfjrmlatluntlaWaWfelasrtfrsluYeimleiWumsemfaraskalsvo    markmiWumfjrmlastefnuverWinW.   l    lXUm5  .ۀgr.  lX?X݌ B  Ќ     0kvWinuerkveWiWumaWrWherraleggifyrirAlYingifyrir1.aprlrhverttillgutil    Yingslyktunarumfjrmlatlun.FjrmlatlunskiptisttvomeginYtti.Xeireruannars   vegargreiningstWuoghorfumefnahagsmlumogfjrmlumopinberraaWilaoghins {  vegarmarkmiWogtlunumfjrmlrkis,sveitarflagaogflagaYeirraeigu. nF   FjrmlatlunfelursrtarlegatfrslumarkmiWumfjrmlastefnuogstefnumrkun 9 umtekjuroggjldopinberraaWilaogYr;unYeirra.Framlagningfjrmlatlunarernokkru  samrmiviWmeginsj;narmiW6.mgr.25.gr.lagaumYingskpAlYingis,nr.55/1991,Yar  semsegir:?SrWherraerfermeWfjrreiWurrkisinsskalleggjafyrirAlYingi,eigisWaren r 1.aprlrhvert,tillgutilYingslyktunarummeginskiptingutgjaldafjrlaganstafjr e= lagars(ramma)8 .XhefurrkisfjrmlatluntilYriggjaraveriWbirtmeWfjrlaga 0 frumvarpifr1995ogmeWfjrreiWulgum,nr.88/1997,varkveWiWaWleggjaframslka  tlun,sbr.1.mgr.28.gr.laganna.    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B    Samkvmt2.tlul.2.mgr.skalsetjamarkmiWogm;tatlunumafkomuogefnahag    hinsopinberaheild,Y.e.A-hlutarkissj;WsogA-hlutasveitarflagatilnstufimmra,sem   byggistframsetningualYj;WlegshagskUrslustaWals.EinnigergerWkrafaumaWsettsu {  markmiWfjrmlumBogChlutarkissj;WsogBhlutasveitarflagasamtlykiltlumum nF tlaWaafkomuogefnahagtilnstufimmra.XessiherslaersamrmiviWalYj;Wlegar 9 herslurviWgreininguefnahagslegumhrifumopinberrafjrmlaogYanniggttaW  heildarsamrmiviWmatYr;unopinberrafjrmlanstur.XessimarkmiWYurfaaW  endurspeglaefniYesssamkomulagssemgerthefurveriWviWsveitarflgskv.11.gr. r   03.tlul.2.mgr.segiraWsetjaskulimarkmiWogm;tatlunumafkomuogefnahag e= A-hlutarkissj;Ws.MeWkvWinuergerWkrafaumaWskUrtverWihvernigmarkmiWumfjr 0 mlatlunarverWinWfyrirA-hlutarkissj;Ws.    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' mgr.vsaWtilsamkomulagsrWherraviWSambandslenskrasveitarflagaenekkiviWeinstk  sveitarflg.    KomistaWilarekkiaWsamkomulagihefurYaWekkiformleghrifframlagningufjrmla `  tlunarengetaskalYesshenniefsvoer.AlYingierYessstaWltiWeftiraWkveWahverjar S+! forsendurfjrmgnunaropinberrarYj;nustusveitarflagaverWi,Y.m.t.hrifskattbreytinga " tekjursveitarflagaogaWrarmeginforsendurverkaskiptingarrkisogsveitarflaga. #   Samkvmt66.gr.skalrWherrasetjannarireglurumundirbningogframkvmd  $ viWrWna. !W% l    lUm12  . ۀgr.  l݌ #' Ќ     HrerkveWiWumaWrsfj;rWungslegaverWigefintskUrslaumframvinduopinberra #( fjrmlameWsamanburWiviWmarkmiWfjrmlatlunar,sbr.2.tlul.2.mgr.5.gr.kvWiW $ ) gerirrWfyriraWHagstofa0slandssafniggnumfrsveitarflgum,Y.e.umfjrmlAog v%N!* BhlutaYeirra,ogFjrsUslanfrrkisaWilumA-,BogChluta.XessumggnumverWur A&"+ sWanskilaWtilrWherrasemberbyrgWgerWogbirtinguskUrslunnar.  '",  '#- l    lUm13  . ۀgr.  l.݌ ( Ќ     0kvWinuermltfyrirumaWrWherraskuliskipafjrmlarWtilYriggjarasennsem  tlaWeraWtryggjahlutlgtmatstefnumrkunopinberumfjrmlumogerhrumnUmli  aWrWa. a   01.mgr.ermltfyrirumaWAlYingitilnefnitvofulltrafjrmlarWmeWhliWsj;naf T, eftirlitshlutverkiYingsinsogYeirribyrgWsemfelstsamYykktfjrmlastefnuogfjrmla  tlunar.XskalforstisrWherratilnefnaeinnfulltrasemjafnframterformaWurrWsins.    FjrmlarWskalskv.2.mgr.verasjlfstttstrfumsnumogskalsetjasrstarfsreglur.   MikilvgteraWvalfulltrafjrmlarWstuWliaWtrverWugleikaYess.XeirsemskipaWireru  X fjrmlarWskuluvera;vilhalliroghafalokiWframhaldsnmihsk;lastigifrWasviWi K #  semlUturaWhlutverkirWsinsogYekkinguopinberumfjrmlum.      03.mgr.ertekiWframaWfjrmlarWskulimetahvortfjrmlastefnaogfjrmlatlun    fylgiYeimgrunngildumsemframkoma2.mgr.6.gr.ogskilyrWumskv.7.gr.MeWhliWsj;n   afsjlfstWifjrmlarWserYaWundirYvkomiWhvernigstaWiWskuliaWmatistefnumrkun wO  stj;rnvaldaopinberumfjrmlumaWWruleyti. B    GerterrWfyrirYvaWfjrmlarWrkstyWjilitsittYarsemframkomiYrforsendurog    sj;narmiWsemYaWbyggirmatsitt.XessarforsendurfjrmlarWsskalbirtaopinberlegaen   meWYverstuWlaWaWalmennrioghlutlgriumrWuumstefnustj;rnvaldaumopinberfjr {  ml. nF   UmIII.kafla.    0kaflanumerfjallaWumfrumvarptilfjrlaga.MeginnUmlikaflanskomaeinkumfram  14.og16.gr.YarsemmlterfyrirumaWfrumvarpitilfjrlagaskuligerWgreinfyrir r skiptingufjrheimildatilmlefnasviWaogmlaflokka.MiWaWerviWaWfjrveitingartilstofn e= anaogverkefnaverWiframvegisbirtarfylgiritimeWfrumvarpitilfjrlaga,sbr.19.gr.Skipt 0 ingfjrheimildafjrveitingarverWurbyrgWhlutaWeigandirWherraogrWherrafjrmla.  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A&"+    '", & a  l    lUm15  .ۀgr.  l݌ ( Ќ     JafnanmgerarWfyrirYvaWeinhverjarbreytingargetiWorWiWhagrnumforsendum  frumvarps'a(tilfjrlagaeWatekjuflunarforsendummeWanYaWertilmeWferWarAlYingis,svo  semervarWarhagvaxtar-,launaeWaverWlagsspr.0kvWinuermltfyrirumhvernig a bregWastskuliviWverWibreytinghagrnumforsendumfrumvarpstilfjrlagaeftiraWYaW T, hefurveriWlagtfram.SkalYrWherraleggjamathrifYeirrafrumvarpiWoggera  fjrlaganefndAlYingisgreinfyrirYvmati.  l    lkUm16  .ۀgr.  lk݌  X Ќ     0kvWinuermltfyrirumuppbyggingufrumvarpstilfjrlagaogaWYaWskulisettfram K #  rekstrargrunni.MeginbreytingframsetningufrumvarpstilfjrlagafelursraWfjr    heimildirtilAhlutarkissj;WsverWaframvegisflokkaWareftirtgjldumtilmlefnasviWa    ogmlaflokkasamkvmtalYj;WlegumstWlum,enekkieftirstofnunumogverkefnumeins   ogveriWhefur.XskalbirtaskiptingufjrveitingatilrkisaWilaAhlutafylgiritimeWfrum wO  varpitilfjrlaga,sbr.19.gr. 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S+!   02.mgr.erkveWiWumskilgreindaefnisYttisemsrstaklegaskaltakatilumfjllunar " greinargerWfrumvarpsins. #   Samkvmt1.tlul.skalfjallaWumbreytingarogherslurviWkvrWunumskiptingufjr  $ heimildatilmlefnasviWaogmlaflokka.XergertrWfyriraWgerWsgreinfyrirstefnum;t !W% unfyrirmlefnasviWogmlaflokka.XskalgerWgreinfyrirskiptingufjrheimildatilml J""& efnasviWaogmlaflokkaeftirrWuneytum,enYannigmgreinabyrgWaraWilafjrheimilda. #'   02.tlul.ervsaWtilYessaWfjallaWsnnarumtekjuflunogskattastefnufrumvarpsins. #( 0YvfelstaWgerWsm.a.greinfyrirYj;Whagslegumforsendumtekjuflunarrkissj;Wsog $ ) meginherslumfrumvarpsinsviWtekjuflunogefnahagslegumhrifumYeirra.Einnigskal v%N!* fjallaWumskattastyrki,umfangYeirraogsundurliWanir. A&"+   Samkvmt3.tlul.skalgeragreinfyrirYeimhrifumsemkvarWanirfrumvarpsinshafa  '", efnahagAhlutarkissj;Wsogbreytingarhreinnieign.MeWYvm;tifstvitneskjaum '#- hvortrkissj;WurhyggistmeWfrumvarpitilfjrlagagangaeignirsnareWaaukaYr,enYr ( upplUsingarerumikilvgarviWgreiningusjlfbrnirkisfjrmlaYegarhorftertillengri  tma.    04.tlul.ermltfyrirumaWgerWverWigreinfyrirlnastUringurkissj;Ws,m.a.lntkum a oglnveitingumrkissj;WsoglntkumrkisaWilaBhluta,enkvWiWeraWnokkrusam T, rmiviW25.og26.gr.gildandifjrreiWulaga.    05.tlul.ermltfyrirumaWgerWverWigreinfyrirrkisbyrgWumogmatihttu  skuldbindingumrkissj;Ws.ViWslkagreininguskalhorfttillengritma.Efni5.tlul.eraW   nokkruleytisamrmiviW26.og27.gr.gildandifjrreiWulaga.  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"   X;tthverrWherraberibyrgWgerWrsskUrsluergertrWfyriraWframsetninghennarog # efnistkverWisamrmd.XerjafnframthorfttilYessmguleikaaWrsskUrslaumYr;unt  $ gjaldaogmatrangrillummlefnasviWumverWigefint.SlktmyndileiWatilskUrari !W% heildarsUnaryfirYr;unrkisfjrmlaogstuWlaaWsamrmdumskilningistWuogYr;un J""& rkisfjrmla,hvortmarkmiWhafiveriWngilegaskUr,hvortaWgerWirYvertrWuneytihafi #' skilaWtilsettumrangrioghvortYrfsfrekarasamstarfiinnanStj;rnarrWsinsumstefnu #( m;tunogeftirfylgnihennar. $ ) l    l|5Um62  .>ۀgr.  l|55݌ A&"+ Ќ     kvWiWersambrilegt46.og47.gr.gildandifjrreiWulagaumrkisreikningsnefnd,en  '", heitinefndarinnarerbreyttreikningsskilarWrkisins(Ahluta).HlutverkrWsinsereinkum '#- aWfjallaumlitaefniervarWareikningsskilAhlutarkissj;Ws,fjrlgogfjraukalg.ViW ( umfjllunsnahverjusinniskalreikningsskilarWiWhafahliWsj;nafYeimreikningsskila  stWlumogreglumsemmlterfyrirumfrumvarpiYessuaWbeitaskulihjAhlutaaWilum.  SamkvmtkvWinugeturrkisendurskoWandisetiWfundirWsinsmeWmlfrelsiogtillgu a rtti. 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"   Xfelst5.mgr.aWFjrsUslanhafiyfirumsj;nmeWrekstrisameiginlegraupplUsingakerfa # semtengjastfjrmlumrkisaWilaAhluta,Y.e.innheimtu,b;khaldiogstarfsmannahaldi.  $ JafnframterstofnuninniveittheimildtilaWkveWahverniguppbyggingufjrhagsupplUs !W% ingakerfaskulihagaWhjrkisaWilumAhluta.RttYykiraWkveWaskUrtumyfirumsj;n J""& FjrsUslunnarmeWYessumkerfum,endaerYaWsamrmiviWeftirlitshlutverkstofnunarinnar #' ogleiWirtilskUrariupplUsingagjafarogeinfaldaraverklags. #(   02.mgr.66.gr.erkveWiWumaWrWherrasetjiaWfengnumtillgumFjrsUslurkisins $ ) reglugerWumb;khaldoglaunaafgreiWslueinstakrarkisaWila,svosemumhvaWahlutlgu v%N!* skilyrWiuppfyllaverWi,Y.m.t.umumfangrekstrarogfjldastWugilda,svorkisaWiligeti A&"+ sjlfurannastfrslub;khaldsoglaunaafgreiWslu.MarkmiWYessaeraWeflakrfurvarWandi  '", gWib;khaldsvinnuogumsUslulaunagreiWslna,einkumhjminnirkisaWilum. '#- Їl    l-LUm64  .@ۀgr.  l-LTL݌ ( Ќ     0kvWinuerfjallaWumbyrgWframkvmdinnraeftirlitsoginnriendurskoWunarhj  rkisaWilumAhluta.    Samkvmt1.mgr.beraforstWumenn,eWaeftiratvikumstj;rnir,byrgWinnraeftirliti a innanrkisaWila.Innraeftirlitfelursrferli,Y.m.t.aWgerWirogverklag,semstuWlaraWYv T, aWviWkomandirkisaWilinisettummarkmiWumogereinmeginforsendarangursrkrar  stj;rnunar.Tilgangurinnraeftirlitserm.a.aWveitahfilegavissuumaWrkisaWilinieftir  farandimarkmiWum:rangriogskilvirknistarfseminni;reiWanlegumfjrhagslegumupp   lUsingumogsamkvmniviWlgogreglur.UmskilgreininguinnraeftirlitioghverjuYaW  X erf;lgiWhjrkisaWilumAhlutamm.a.vsatiltveggjaritaRkisendurskoWunar,annars K #  vegar?Innraeftirlit ,tgefiWdesember1998oghinsvegar?LeiWbeiningarumskjalfestingu    innraeftirlitsfyrirstofnanirAhluta ,tgefiWma2011.      02.mgr.ergertrWfyrirYvaWframkvmdinnriendurskoWunarfarieftirreglugerWsem   rWherraseturogsamrmiviWalYj;WlegastaWlaogsiWaregluruminnriendurskoWun.Al wO  Yj;WasamtkinnriendurskoWendahafaumratugaskeiWgefiWtalYj;WlegastaWlaYessu B  sviWi.TilgangurinnriendurskoWunareraWstuWlaaWbttumrekstrirkisaWilaogaukalkur    YvaWmarkmiWumYeirraverWinWmeWYvaWmetameWkerfisbundnumhttiskilvirkni   httustUringar,eftirlitsaWferWaogstj;rnarhtta.MeWframkvmdinnriendurskoWunarer {  lagWurgrunnuraWvirkueftirlitimeWstj;rnogrWstfunopinbersfjr,eignaogrttinda,og nF YvaWtryggjaaWopinberfjrstj;rnogstarfsemisskilvirkoghagkvm,sbr.3.og5.tlul. 9 1.gr.MeWinnriendurskoWunerleitastviWaWdragarhttuaWrangareWa;fullngjandi  upplUsingarsulagWartilgrundvallarviWtkurekstrartengdrakvarWana.XermarkmiW  innriendurskoWunaraWmetavirkniinnraeftirlitstilaWdragareWakomavegfyriraW;hag r kvmnieWa;skilvirkniviWgangistathugasemdalauststarfsemirkisaWilaeWafjrsvikeigi e= srstaW.TilaWmarkmiWummeWinnleiWinguinnriendurskoWunarrkisrekstriverWinWer 0 mikilvgtaWstj;rnendurhennarhafisrfrWiYekkingusviWiinnriendurskoWunar.AlYj;W  legfaggildinginnriendurskoWuneWalggildingendurskoWunermlikvarWislkaYekk  ingu. i   Samkvmt3.mgr.errWherraheimiltaWskipasrstakanefndsrtilrWgjafarumfram \4 kvmdogfyrirkomulaginnraeftirlitsoginnriendurskoWunar.Skalnefndinm.a.farayfir ' endurskoWunarskUrslureWaendurskoWunarbrfogupplUsarWherraumathugasemdirogrW  leggjahonumumviWbrgWviWYeim.    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MeW1.mgr.erlgWfrekariherslaenWurmathversrWherraheildarhrifumstj;rnar wO  frumvarpaogaWfyrirliggialmenntmatYeirrat.d.fjrhagslegumhrifum.ErYessibreyting B  samrmiviWauknabyrgWhversrWherrastefnum;tunmlefnasviWumsemundirhann    fallaogeftirfylgnihennar.XertaliWeWlilegtaWviWupphafstefnum;tunarshugaWaWhrif   umhennarkostnaWogYarmeWskilvirknirekstrihinsopinbera. {    Xer2.mgr.gertrWfyriraWhverrWherrakynnirWherramatskv.1.mgr.EfrWherra nF telurstWutilYveitirhannumsgnummatiWogeftiratvikumefnahagslegaYUWinguYess. 9 MatrWherraskalfylgjastj;rnarfrumvarpiYegarYaWerlagtframrkisstj;rnogAlYingi.    03.mgr.lagtfyrirhvernrWherraaWsendatilumsagnarrWherrareglugerWirsemverulega  YUWingugetahaftfjrhagslegueWaefnahagslegutillitiWurenYrWlastgildi.Erslkt r samrmiviWYaWfyrirkomulagsemtWkasthefurumnokkurtskeiW. e=   04.mgr.ermltfyrirumaWrWherrasetjileiWbeiningarumframkvmdYessakvWis 0 samrWiviWforstisrWuneytiogbendim.a.leiWirtilrb;ta.MeWhliWsj;nafgWaog  stefnum;tunarhlutverkiforstisrWuneytisergertrWfyriraWrWherrahafisamrWviWfor  stisrWuneytiWviWgerWleiWbeiningaYessara. i   Samkvmt66.gr.skalrWherrasetjannarireglurumframkvmdmatsfjrhagshrifum \4 frumvarpaogreglugerWa. ' l    lpUm66  .Bۀgr.  lpp݌  Ќ     0kvWinuerkveWiWumskyldurWherratilaWsetjareglugerWirumnnariframkvmd `  laganna.RtteraWgetaYessaWreglugerWarheimildumfrumvarpsinserhrsafnaWsaman S+! eittkvWitilaWgefaskUramyndafYeimatriWumsemgerterrWfyriraWkveWiWverWinnar " umreglugerW.AWWruleytiervikiWaWskyldurWherratilaWsetjareglurogreglugerWir # tengslumviWeinstkkvWieftirYvsemstWaYykirtil.  $ l    lsUm67  .Cۀgr.  ls t݌ J""& Ќ     kvWiWYarfnastekkiskUringar. #'   UmkvWitilbrWabirgWaI. $ ) t  XrttfyrirkvWi67.gr.ergertrWfyrirYvaWfjrlgrsins2016,frumvrptilfjr v%N!* aukalagaogtillokafjrlagatilogmeWrinu2016fylgikvWumlaganr.88/1997.Sama A&"+  gildirumrsreikningatilogmeWrinu2016.  '",   &   UmuppgjrrkisreikningstilogmeWrslokum2016gildirhinsvegarskv.2.mgr. 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