Who checks the activity of tsn. Checking the financial statements for homeowners association income

25.10.2022

TO the main differences between a scheduled inspection from unscheduled include:

carrying out scheduled audits with the established frequency;
the possibility of conducting scheduled inspections by civilians;
voluntary nature of scheduled inspections.

The main goal of a scheduled inspection of the HOA is identify errors in the financial activities of the organization and provide guidance on how to fix them. Scheduled Inspection Dates known in advance to accounting and management of the housing association. They are carried out within the time limits the charter of the organization or the housing code.

Unscheduled audits are carried out on the basis of applications or complaints from individuals by supervisory authorities.

The main purpose of unscheduled events is identify and prove violations in which the organization and/or its employees are suspected.

Who controls the activities of the housing association?

Supervision of the activities of the governing bodies of the housing association may be carried out by the following authorities:

tax office;
department of housing supervision;
prosecutor's office;
audit committee;
Labour Inspectorate;
control commission of residents-members of the association.

The tax authorities control the correctness of filling out tax returns and correct distribution of income and expenses under different systems of taxation, as well as the completeness of payment of taxes by employees.

Important! Housing supervision authorities check the activities of the management of the HOA for compliance with housing legislation.

Including:

legitimacy procedures for creating an HOA;
correctness clauses of the charter;
authenticity minutes of general meetings;
legality elected governing bodies and the auditor;
correspondence activities carried out for statutory purposes.

The prosecutor's office can check for possible criminal offenses: bribery, embezzlement, etc.

Employees of the prosecutor's office have the right to enter the premises of the management of the HOA and withdraw any documentation without prior notice about verification. The tax office has the same rights.

Revision is an internal tool control of the economic activities of the board, since the auditor is elected at a general meeting from among residents who enjoy authority and cannot combine their activities with work on the board (clause 1 of article 150 of the LC RF).

Clause 1 of Article 150 of the LC RF. Audit Commission (Auditor) of a homeowners association

The audit commission (auditor) of the homeowners' association is elected by the general meeting of the association's members for no more than two years. Members of the board of the association may not be members of the audit commission of a homeowners association.

Who can request this procedure?

Who can check the activities of the HOA? Initiate audit of the financial activities of the housing association The following persons are entitled to:

members of the audit commission;
owners of apartments and residents of a house belonging to an HOA;
initiative group of members of the partnership;
elected bodies of local self-government;
governing bodies.

The board of the housing association can order an audit from private audit firms to identify and correct their own mistakes in little financial experience, or with a large accounting staff to control its activities.

At presence of suspicions or indirect facts of violations in the activities of the board, a part of the owners-members of the partnership may create an initiative group to audit the activities of the management. In this case, the audit is usually carried out the members of this group.

Attention! Each member of the housing association has the right to get acquainted with all financial and reporting documents of the organization (paragraph 3).

If a resident of the house suspects that the management of the partnership violates the legislation of the Russian Federation, then he can initiate a prosecutor's check by writing an appropriate complaint, regardless of his status as a resident (owner, tenant, etc.).

Elected authorities have the right to initiate a parliamentary check any legal entities, including housing associations, at the request of voters.

What is an audit?

Verification (or audit) means a complete audit of the financial activities of the organization for compliance with statutory purposes. The audit method can determine:

A scheduled audit of a housing association is obliged to conduct it elected audit commission every calendar year, presenting the audit report to the meeting of tenants-members of the HOA (part 1 of clause 3 of article 150 of the LC RF).

Part 1, paragraph 3, article 150 of the LC RF. Audit Commission (Auditor) of a homeowners association

The audit commission (auditor) of the association of homeowners:

conducts audits of the financial activities of the partnership at least once a year;
presents to the general meeting of members of the partnership an opinion on the results of the audit of the annual accounting (financial) statements of the partnership.

An unscheduled inspection is carried out housing authorities or prosecutor's office.

In order to avoid large fines or suspension of activities as a result of visits by various state supervisory authorities, housing associations apply to a private audit firm for a preliminary audit.

According to the results of the audit, employees of the audit firm can point out errors to the accountant and chairman allowed during accounting, as well as ways to eliminate them.

The order of this process

First of all, it happens conclusion of an agreement with the executing company. The contract with the audit company specifies:

audit objectives;
timing;
location;
period under review;
list of required documentation.

Attention! An audit firm must be registered with federal audit organizations in order to obtain the right to be called such, and the employees of the firm performing the audit must have an audit certificate (Article 3 of the Federal Law No. 307 and Article 4 of the Federal Law No. 307 "On Auditing").

Article 3 of the Federal Law No. 307 "On Auditing". Audit organization

An audit organization is a commercial organization that is a member of one of the self-regulatory organizations of auditors.
A commercial organization acquires the right to carry out audit activities from the date of entering information about it in the register of auditors and audit organizations of the self-regulatory organization of auditors (hereinafter referred to as the register of auditors and audit organizations), of which such an organization is a member.
A commercial organization, information about which is not included in the register of auditors and audit organizations within three months from the date of making an entry about it in the Unified State Register of Legal Entities, is not entitled to use the word "audit" in its name, as well as derivative words from the word "audit ".

As a test period usually indicated by the calendar year. After signing the contract, the company's employees proceed to the audit in the following order:

familiarization with the structure housing associations and peculiarities of doing business;
studying financial and reporting documentation for the period selected for verification;
comparison of the actual situation with planned indicators and identification of inconsistencies;
search for reasons inconsistencies;
drawing up an act audit check.

In the course of familiarization, the charter, accounting policy, the procedure for its implementation in a particular partnership are studied.
Upon detection discrepancies between planned and calculated indicators, employees of the executing company begin checking accounting statements and primary payment documents.

In particular, the correspondence of the entries used by the accountant of the housing association to compliance with the plan of sub-accounts of the Ministry of Finance.

How to draw up an act?

The audit report is drawn up by employees of the audit firm and contains the following information:

name of the housing association and period of verification;
verified areas of financial activity;
identified shortcomings and mistakes;
elimination methods errors.

At the end of the act, the seal of the executing company must be put and responsible person's signature. The act is a confidential document drawn up in two copies, one for the customer and the contractor.

Important! The check can be either full or partial. A full audit, with an audit of all the documentation of the HOA, is usually ordered before the visit of employees of the prosecutor's office or housing supervision, and a partial one may include a small area, for example, personal income tax declarations before the formation of tax reports.

If violations are found, the management of the partnership should be eliminated in accordance with the recommendations of the auditors before the visit of supervisory services, in order to avoid:

penalties;
layoffs;
civil and criminal liability;
deprivation of the right to hold positions in housing organizations.

If the audit was initiated and carried out by the prosecutor's office or the tax inspectorate, the partnership is given a deadline (10 working days) to correct violations.

On the topic of homeowners' associations, we have prepared other publications that talk about how it happens and what and when it is concluded with an HOA.

Conclusion

So, checking the financial activities of the HOA may be carried out by supervisory authorities on complaints from residents or by an audit firm for identifying gaps in work and preparation for possible unscheduled inspections.

To avoid potential penalties, regularly conduct internal audits of accounting by the auditor of the partnership or an involved specialist, as a result of which to bring the activities of the accounting department in accordance with the rules.

If you notice that paying bills is gradually costing you more, and maintaining a house is only getting worse, there is probably something wrong with the board in your HOA.

It can both openly cheat, appropriating common house property, or simply evade duties.

To find out what's wrong, the verification mechanism is launched.

It's fast and!

The need for control

Homeowners associations, like any economic organization through which large amounts of money pass, do not always operate within the law.

There are several schemes of fraud, which are often engaged in by the chairmen of managing organizations.

The most common of them is the conclusion of a fictitious contract with subcontractors and the withdrawal of money through shell companies to third party bank accounts. The money is taken from the fund for supporting the material condition of the house, which is formed by payments from residents.
The HOA has less money left to maintain the house and the yard. All the inhabitants of the house suffer.
Another scheme that is much harder to spot for legally unprepared tenants is circumvention of tax laws and legal entity audit requirements.
Law enforcement agencies recorded cases when chairmen of associations took money from accounts in cash.

At first it seems that there is nothing wrong with this, since part of the money will still reach the HOA funds. But this opens up great opportunities for money laundering, theft and is regarded as illegal tax evasion.

If your chairman of the HOA decided to take such a step, immediately complain to the prosecutor's office.
In addition to fraud and money laundering, there may be cases of negligent attitude of the leadership of the partnership to their duties.
As a result, the quality of services rendered by the organization is poor.

The consequences of an illiterate or negligent management are no better than waste: an uncleaned yard and porches, delays in repair work, poor lighting in the area near the house.

And this is also a cause for complaint, because you have the right to good service under the Consumer Protection Law.

Who can conduct an inspection?

First of all, you, as a client of this organization, have such a right. If you suspect your partnership of embezzlement or incompetence, do not be too lazy to first get a copy of the agreement that you entered into with it.

Find there points where you can receive complete information about the activities of the HOA, and start acting.

Article 150 of the Housing Code of the Russian Federation spells out the provision on the audit commission. This is a body under the HOA, recruited from tenants who are not on the board at the same time.

The audit commission is obliged to check the activities of the current board. But at the same time, he cannot interfere with his decisions.

The prosecutor's office has this power. The Federal Law "On the Prosecutor's Office" dated January 17, 1992 gives it the authority to supervise the actions of legal entities. Homeowners associations can only carry out their activities if they are registered, so the power of supervision extends to associations of residents.

ATTENTION! Although the prosecutor's office specializes in complaints about non-compliance of organizations with criminal laws, do not be afraid to file your complaints there. Even if the prosecutor considers them non-core, all data will be redirected to the appropriate authority for verification.

The Goszhilinspektsiya and Rospotrebnadzor have the opportunity to check the activities of partnerships. The competences of these bodies are similar in the issue of housing inspection.

The housing inspectorate checks the condition of the infrastructure of the house and the local area for its compliance with sanitary and fire safety standards.

Rospotrebnadzor can check for compliance of the services provided with the agreement concluded with the residents and sanitary standards. Its competence is narrower than that of the housing inspectorate.

Employees of Rospotrebnadzor rather check specific facts of poor-quality provision of HOA services.

How to control?

The easiest way to check the activities of such an organization, having doubts about its honesty, is to file a complaint with the competent authority.

Legally competent people from the Prosecutor's Office or the State Housing Inspection will conduct an expert check for violations of the laws of the Russian Federation and impose penalties.

If you do not trust law enforcement agencies, then organize an audit yourself. First, file a complaint with the audit commission at the HOA. After that, start reconciling business data yourself.

Ask for an inventory list and accounting records. Check them out. Ask for progress reports. If the HOA ordered work from subcontractors, find out everything about these organizations through the USRR.

How to detect theft?

Either by immediately sending a complaint against the partnership to the Prosecutor's Office, or by independently conducting an audit.

As part of the self-assessment, you can hire a company to conduct an audit and identify possible cases of embezzlement and misappropriation.

Auditing

An audit is an inspection of the honesty of the organization's financial activities. The company conducting the audit requests accounting data, evaluates the legality of the actions of the board of the partnership, and checks the inventory lists.

It will also be checked whether the management of the organization acted within its powers. Sometimes the heads of the board of tenants' associations, bypassing Article 145 of the Housing Code of the Russian Federation, set tariffs, spend the funds of the reserve fund at their discretion, and increase their salaries.

An audit check will easily detect these facts, even just by interviewing tenants.

Who can initiate

The subject of the audit company's audit is financial and economic activities related to the common property of residents. Therefore, the general meeting of residents can decide whether to start an audit.

According to article 45 of the LC RF, any owner has the right to convene an extraordinary meeting.

ATTENTION! For an extraordinary meeting called by a proactive tenant to be valid, 50% or more of the tenants must be present.

The cost of auditors' services is not fixed and depends on the scale of work.

Typically, tenant associations do not have a capital of more than 20 million rubles, and also cannot switch to specific taxation systems, so an audit will cost you relatively cheaply - from 25 to 70 thousand rubles, depending on the company you contact.

What does the Counting Commission do?

If the charter provides for this, then a special commission for counting can be formed at the housing association. She counts the votes and approves the results of the meetings.

Her activity falls solely on the time of the tenants on issues related to the management of common property. If it is decided to conduct an absentee survey, then it is the members of this commission that go from house to house and conduct a survey.

Conclusion

The verification of the association of tenants can be carried out both independently and with the help of the competent authorities.

An audit is a special examination that reveals dishonesty in the conduct of business activities.

The counting commission is the body involved in counting at the meetings of the partnership.

Source: http://zhivemvrossii.com/kvartira/tszh/proverka-t.html

All about HOA inspections - scheduled and unscheduled: what is it and who can conduct audits?

When managing a residential building through a housing association all financial resources transferred by residents to pay for utilities and repairs manages the board.

In order to improve the financial health of the organization and waste prevention accounting activities of the management of the partnership should be checked.

The audit can take place both from within the HOA, through the auditor or the initiative group, and from external structures: prosecutor's office or housing supervision.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to know how to solve your particular problem, please use the online consultant form on the right or call +7.

It's fast and!

Scheduled and unscheduled inspections of the HOA

TO the main differences between a scheduled inspection from unscheduled include:

carrying out scheduled audits with the established frequency;
the possibility of conducting scheduled inspections by civilians;
voluntary nature of scheduled inspections.

the purpose of the planned inspection of the HOA is identify errors in the financial activities of the organization and provide guidance on how to fix them.

Scheduled Inspection Dates known in advance to accounting and management of the housing association.

They are carried out within the time limits the charter of the organization or the housing code.

Unscheduled audits are carried out on the basis of applications or complaints from individuals by supervisory authorities.

The main purpose of unscheduled events is identify and prove violations in which the organization and/or its employees are suspected.

Who controls the activities of the housing association?

Supervision of the activities of the governing bodies of the housing association may be carried out by the following authorities:

tax office;
department of housing supervision;
prosecutor's office;
audit committee;
Labour Inspectorate;
control commission of residents-members of the association.

Important! Housing supervision authorities check the activities of the management of the HOA for compliance with housing legislation.

Including:

legitimacy procedures for creating an HOA;
correctness clauses of the charter;
authenticity minutes of general meetings;
legality elected governing bodies and the auditor;
correspondence activities carried out for statutory purposes.

The prosecutor's office can check for possible criminal offenses: bribery, embezzlement, etc.

Clause 1 of Article 150 of the LC RF. Audit Commission (Auditor) of a homeowners association

Who can request this procedure?

Who can check the activities of the HOA? Initiate audit of the financial activities of the housing association The following persons are entitled to:

members of the audit commission;
owners of apartments and residents of a house belonging to an HOA;
initiative group of members of the partnership;
elected bodies of local self-government;
governing bodies.

Attention! Each member of the housing association has the right to familiarize himself with all the financial and reporting documents of the organization (clause 3, article 143.1 of the Housing Code of the Russian Federation).

If a resident of the house suspects that the management of the partnership violates the legislation of the Russian Federation, then he can initiate a prosecutor's check by writing an appropriate complaint, regardless of his status as a resident (owner, tenant, etc.).

Elected authorities have the right to initiate a parliamentary check any legal entities, including housing associations, at the request of voters.

What is an audit?

Verification (or audit) means a complete audit of the financial activities of the organization for compliance with statutory purposes. The audit method can determine:

legitimacy operations carried out;
expediency the way they are implemented;
correspondence actual expenses incurred according to the planned estimate;
legality sources of income on the balance of assets;
possible mistakes admitted by accountants;
compliance of financial documents rules approved by the Ministry of Construction.

Part 1, paragraph 3, article 150 of the LC RF. Audit Commission (Auditor) of a homeowners association

The audit commission (auditor) of the association of homeowners:

conducts audits of the financial activities of the partnership at least once a year;
presents to the general meeting of members of the partnership an opinion on the results of the audit of the annual accounting (financial) statements of the partnership.

An unscheduled inspection is carried out housing authorities or prosecutor's office.

In order to avoid large fines or suspension of activities as a result of visits by various state supervisory authorities, the board of the housing association applies to a private audit firm for a preliminary audit.

According to the results of the audit, employees of the audit firm can point out errors to the accountant and chairman allowed during accounting, as well as ways to eliminate them.

The order of this process

First of all, it happens conclusion of an agreement with the executing company. The contract with the audit company specifies:

audit objectives;
timing;
location;
period under review;
list of required documentation.

Article 3 of the Federal Law No. 307 "On Auditing". Audit organization

An audit organization is a commercial organization that is a member of one of the self-regulatory organizations of auditors.
A commercial organization acquires the right to carry out audit activities from the date of entering information about it in the register of auditors and audit organizations of the self-regulatory organization of auditors (hereinafter referred to as the register of auditors and audit organizations), of which such an organization is a member.
A commercial organization, information about which is not included in the register of auditors and audit organizations within three months from the date of making an entry about it in the Unified State Register of Legal Entities, is not entitled to use the word "audit" in its name, as well as derivative words from the word "audit ".

As a test period usually indicated by the calendar year. After signing the contract, the company's employees proceed to the audit in the following order:

familiarization with the structure housing associations and peculiarities of doing business;
studying financial and reporting documentation for the period selected for verification;
comparison of the actual situation with planned indicators and identification of inconsistencies;
search for reasons inconsistencies;
drawing up an act audit check.

In the course of familiarization, the charter, accounting policy, the procedure for its implementation in a particular partnership are studied.

Upon detection discrepancies between planned and calculated indicators, employees of the executing company begin checking accounting statements and primary payment documents.

In particular, the correspondence of the entries used by the accountant of the housing association to compliance with the plan of sub-accounts of the Ministry of Finance.

How to draw up an act?

The audit report is drawn up by employees of the audit firm and contains the following information:

name of the housing association and period of verification;
verified areas of financial activity;
identified shortcomings and mistakes;
elimination methods errors.

Download a sample act of the audit commission for checking the financial and economic activities of the HOA

Important! The check can be either full or partial.

A full audit, with an audit of all the documentation of the HOA, is usually ordered before the visit of employees of the prosecutor's office or housing supervision, and a partial one may include a small area, for example, personal income tax declarations before the formation of tax reports.

If violations are found, the management of the partnership should be eliminated in accordance with the recommendations of the auditors before the visit of supervisory services, in order to avoid:

penalties;
layoffs;
civil and criminal liability;
deprivation of the right to hold positions in housing organizations.

If the audit was initiated and carried out by the prosecutor's office or the tax inspectorate, the partnership is given a deadline (10 working days) to correct violations.

Conclusion

Source: http://svoe.guru/mnogokvartirnye-doma/upravlenie/tszh/pravlenie/proverka.html

Audit check of HOA

Checking the financial and economic activities of the HOA is a prerequisite for the existence of a partnership of tenants.

After obtaining certificates of ownership of the apartment, a period of solving bureaucratic issues begins. The main one is the formation and official recognition of a new partnership of owners.

Like any legal entity, a newly created team is subject to an HOA audit in accordance with established rules.

Basic provisions

Creating a legal entity begins with determining how the new building will be managed.

A competent choice of a management company is necessary to control the appearance of home ownership, timely replacement and repair of in-house equipment, cleaning the surrounding area and many other functions.

Residents, choosing management, must pay for the services provided on time and comply with the terms of the agreement.

Most apartment owners do not take part in the formation of the legal base of the team, do not come to general meetings and assign an important mission to citizens with a more active position. Housing legislation allows you to choose a management company in a way convenient for the owners and then use the established rules.

The first organizational form is the choice of an existing management company serving other houses.

New settlers have the right and opportunity to get acquainted with the activities of the company, listen to the feedback of citizens already using the services.

Most often, residents come to the conclusion that the services provided do not meet the quality requirements, the material reward is unreasonably high and can be a much smaller amount.

The second and most popular organizational form is the homeowners association. Citizens independently solve financial issues and problems that arise during the existence of the house.

Residents create and are part of the board, participate in the formation of tariffs for payment for services.

The owners are directly interested in preserving the building and communications, carrying out major repairs and saving the funds raised.

A competent organization allows you to implement the most effective management scheme, save money for citizens and keep your home in good shape. In new buildings, the majority of residents are active people, middle-aged and young.

Activities of the partnership

The HOA is a multifunctional organization that is allowed by law to participate in several types of legal activities. The organization is essentially a non-profit structure.

Therefore, there is a ban on the use of collected funds for commercial activities.

Payment for the services of providing organizations should go directly according to the concluded agreements.

Having significant funds in current accounts, the management of the HOA may have a desire to send money to financial activities, even for open purposes, without criminal intentions.

This is impossible, because the basis of activity is the maintenance of the house, nothing more.

Being a legal entity, the partnership pays taxes, provides jobs on a permanent and temporary basis, and must be subject to verification of the financial and economic activities of the HOA.

Violations identified during the audit by the supervisory authorities will lead to administrative punishment of the legal entity itself and specifically the perpetrators. Before creating your own management, it is necessary to weigh all the existing rules and guidelines for reporting and competent activities.

The financial component of the activities of the HOA

The collection and control of residents' funds is the basis of the financial component of the HOA. The board must pay for the services provided by monthly transfers from its accounts of the funds under the contract collected by the residents.

It is legal to rent the outbuildings to third parties with the permission of the members' meeting. The proceeds go to the settlement account of the organization and are used for emerging needs and requirements.

Economic form of work

The main direction of work of the established partnership is the implementation of economic work. Maintaining the house, the surrounding area and maintaining order are the main tasks of management.

Cleaning, minor repairs and replacement of broken equipment, garbage collection and response to residents' requests are required daily.

Residents apply to the manager regarding the replacement of plumbing, heating, installation of meters and other working issues that must be resolved promptly.

Each economic direction has an approved code in the state classifier. The costs of specific work are indicated in the financial statements by codes, and are checked during the audit of the HOA by regulatory authorities.

Job classification

The most common codes of completed work:

70.32.1 means the management of the operation of the residential part of the house. This includes all works and services aimed at maintaining the household in the required condition;
70.32.2 management of non-residential premises, including rental relations or necessary repairs, for example, in basements. non-residential premises includes attics, basements, ancillary areas that are on the balance sheet of the partnership;
45.25 construction work that is carried out on the territory and inside the building. Throughout the existence of the HOA, more than once it will be necessary to complete and rebuild public premises;
74.70.1 cleaning of the territory, including daily work on internal maintenance of cleanliness;
90.00.03 cleaning of the surrounding area, garbage yard, children's playground, car parking. Snow removal, sweeping, grass mowing and bin cleaning.

Other, additional codes may be used if the need arises in the course of the activities of the HOA.

Who controls the work

The activities of the residents' organization are necessarily controlled by several state bodies.

After the creation and registration of a legal entity, tax inspections become mandatory.

Tax officers check financial statements, including mandatory deductions for hired employees.

An important role is played by the housing inspectorate, which checks the economic activities of the association. All work performed and purchased services are subject to control. Work must be carried out in accordance with existing standards and regulations.

This supervisory organization has the right to conduct scheduled and unscheduled inspections.

Bad faith and negligence in the implementation of economic activities will lead to an administrative fine for the legal entity and the directly responsible work manager.

The prosecutor's office inspects the partnership, responding to complaints from citizens. The check is initiated upon the received application, if it is accepted for work. The application must contain evidence of offenses in the HOA that require the intervention of the supervisory authority.

Audit of HOA activities

Activity verification can be carried out by the tenants themselves (elected representatives) or by the housing commission. Verification of the compliance of financial costs and supporting documents is carried out according to plan or when there are suspicions of abuse of the board.

If a member of the partnership has a desire to check whether the HOA has the right to engage in this type of activity and what evidence is in the reporting documents.

You can use the Internet resource containing information on the state OKVED classifier. Data on eligible activities will show what residents' funds are spent on.

To audit an HOA via the Internet, you must go to the classifier's website, enter the required data and find out what types of activities are allowed in a particular case.

Grounds for criminal prosecution

Situations in which a criminal case is opened are most often associated with a violation of the rights of members of the partnership.

These may be financial, tax or housing violations against the interests of one or a group of residents.

An audit of the financial and economic activities of the HOA can reveal tax violations on a significant scale, which is also subject to criminal prosecution.

The theft of public money can be done systematically or all at once. Unscrupulous members of the board headed by the chairman in every possible way impede the conduct of inspections.

Apartment owners can choose an independent audit company with a positive reputation.

It is necessary to carry out the check in compliance with the established rules so that the actions cannot be protested.

If the fact of using the funds for other purposes is confirmed, then the members of the partnership have the right to apply to the prosecutor's office with a statement. It is permissible to conduct a mediation procedure, the result of which will be the return of funds paid for housing and communal services.

The creation of an HOA is a complex undertaking that requires legal knowledge and practical experience.

Manager position

This is an important official position that requires legal knowledge and the ability to work with a team.

A civil law contract is concluded with the manager, he is an employee.

The labor duty of the manager is administrative functions, organization of the necessary work and management of the maintenance personnel.

An employment contract is concluded, which lists the duties of the employee. The well-being of homeowners and the quality of living in the house largely depend on the administrative qualities of the manager.

It is necessary to draw up a competent contract, prescribing the rights and obligations of the parties, indicating the wages and conditions for terminating the contract.

The contract can be urgent and be concluded for a certain period, and an indefinite agreement of the parties.

Mandatory documentary base

Scheduled and unscheduled audits of existing reports are carried out in accordance with established rules. As a legal entity, the HOA must maintain regulatory documents and submit mandatory reporting.

The set of documents includes:

the articles of association of the partnership;
extract from the Unified State Register of Legal Entities;
an extract from the tax account;
land property certificate;
accounting in social, pension and statistical authority;
the results of the meeting of the members of the partnership.

Information is taken into account in a special journal, it is necessary to have the seal of the organization, developed forms for issuing certificates.

Documents for local use of the partnership:

a list of members and an agreement with each of them;
staffing of employees;
personal accounts of apartment owners;
financial statements.

Each member of the partnership has the right to audit the HOA, request for review the charter, certificate of state registration and information on the financial affairs of the apartment building.

The manager is obliged to conduct explanatory conversations with each member of the partnership, provide reports and account for income and expenses.

With the same questions, the owner of the living space can contact the chairman.

Issuance of certificates to residents

In addition to the necessary checks of financial and economic activities, members of the partnership can apply to the manager or chairman for the necessary information.

The main requests are information about the composition of the family or about residents registered on the square. Certificates are issued to all tenants, not necessarily members of the partnership.

If you need to make changes to your passport data, you can also contact the board of the HOA.

It will take several days to resolve the issue with registration, making changes to the passport. The procedure usually takes three days and is carried out by the manager or responsible officer of the board.

In addition to certificates, the board issues receipts for housing, membership fees, parking spaces, and territory protection.

Receipts are issued in the form approved at the meeting of members, the forms must be recorded in the documents of the partnership.

The document flow of the partnership is strictly established in the regulatory documents and legislation.

If there are doubts about the correct operation of the board of the HOA, a citizen can initiate an audit by all permissible means.

If there is an evidence base, it is possible to apply to the courts to protect their interests.

To identify all kinds of problems in the activities of the HOA and their timely elimination, it is advisable to conduct an audit at least once a year. The cost of an audit of HOA and Management Companies Our practice has shown that the price of an HOA audit is many times less than wasted, embezzled funds. It is better to prevent fraud in time than to litigate for years and wait for the return of stolen funds. The cost of the audit of the HOA for 2015 and other years depends on the terms of reference of the Audit Customer (the timing, volume and number of primary accounting documents, the need for the auditor to prepare a report on the audit, etc.). Approximate cost of a full audit of the HOA in Kazan: - if there are 150-200 apartments - from 35,000 rubles. - if there are 300 apartments in the HOA - from 45,000 rubles.

Conducting an audit of the HOA (homeowners association)

Roman Kalinkin 07/03/2013 Russia, Kaliningrad region, Kaliningrad Hello. There was a need for an audit of the HOA. The Housing Code of the Russian Federation mentions audits in the following context: in accordance with par.

3 art. 143 of the Housing Code of the Russian Federation, members of a homeowners association and owners of premises in an apartment building who are not members of the association have the right to familiarize themselves with the following documents: the accounting (financial) statements of the partnership, estimates of income and expenses of the partnership for the year, reports on the implementation of such estimates, audit reports (in case conducting audits). The exclusive competence of the general meeting of members of the HOA also includes the issue of approving estimates of income and expenses of the partnership for the year, reports on the implementation of such estimates, audit reports (in the event of audits) - clause 8.1 clause

2 tbsp. 145 ZhK RF.

HOA audit

Attention

Issues regarding the requirements of the owners of the premises are resolved by the audit commission. According to the definition given in the provisions of Article 150 of the RF LC, it is a supervisory body exercising control over the financial and economic activities of the organization.

The Auditing Commission has the right to carry out audits at any time during the current year. In accordance with the regulations, the audit commission audits the activities of the partnership annually, after which it presents the results to the general meeting.

In addition, an estimate is subject to submission, compiled on the basis of income received and funds spent, and a report indicating the amounts of contributions and payments made to it. They are established by the board, approved at the general meeting.

The estimate is compiled by the board of the HOA in accordance with the provisions of Article 148 of the Housing Code of the Russian Federation.

Why do you need an HOA audit?

Why is it necessary to check the financial and economic activities of the HOA? What is checked during the audit of the HOA? First of all, we note that HOAs are understood as a type of real estate owners associations (TSN), which is an association of owners of premises in an apartment building for the joint management of common property in an apartment building (Article 135 of the LC RF). In addition, the HOA is a non-profit organization and, therefore, it is subject to the Federal Law of January 12, 1996 No.
№7-

Federal Law "On non-profit organizations". The main purpose of the HOA is to manage an apartment building. The owners of premises in an apartment building can be both individuals and legal entities.

Entry of owners into members of the HOA is voluntary. The funds of the HOA consist, in particular, of mandatory payments, entrance and other contributions of members of the partnership (clause 1, clause 2, article 151 of the RF LC).

After the audit, it is possible to send a reasoned statement to the state investigative and other bodies in order to bring the guilty persons of the HOA to responsibility, as well as to file a claim for damages. Audit of the activities of the chairman of the HOA. In a partnership of real estate owners, the chairman of the board of housing has the right to act as a leader without a power of attorney on behalf of the partnership, sign payment documents in the first person and make transactions that, under current law and the charter of the HOA, do not require mandatory approval by the general meeting of members of the partnership or the board of the partnership (Housing Code RF).

Info

Residents often want to audit the activities of only one chairman, without auditing the activities of the HOA as a whole. But it makes no sense to audit the work of the chairman of the HOA, TSN separately from the activities of the HOA itself.

involvement of organizations affiliated with the board to perform work at inflated prices;
provision of services "on paper";
performance of unnecessary work with their subsequent alteration;
placement of funds from individual funds at home on a fixed-term deposit with the assignment of interest;
unreasonable increase in wages for members of the board;
alienation or leasing of common property at deliberately low prices, with the payment of a cash bonus personally to the chairman;
deliberate violation of financial and tax discipline in the form of collection of contributions in cash in order to hide the real amount of accumulated funds for further appropriation.

Unsatisfactory performance of duties on the management of common property may be the result not so much of fraud on the part of the board as incompetence or negligence.

How to conduct an audit in the HOA according to the housing code of the Russian Federation

HOA. Who can start it and who is authorized to carry it out, how much does an audit of the HOA cost, who will protect against abuse of the board - sooner or later every homeowner asks these questions. Content

Who can initiate an audit and how to check the HOA for theft?
The cost of the audit and the work of the counting commission of the HOA
The need for control
Who can conduct an inspection?
How to detect theft?
Audit check of the HOA
Audit by the Chairman
Audit procedure

Who can initiate an audit and how to check the HOA for theft? Any resident of the metropolis, regardless of who serves the house - the HOA or the management company, can face the improper maintenance of the adjacent territory and poor-quality provision of public services.

After that, carry out analytical work to identify affiliates and ultimate beneficiaries of transactions. Check the compliance of concluded contracts with modern market conditions.
Find out on the electronic service of the Federal Tax Service the mutual correspondence of the details of counterparties. Check housing and communal services tariffs. Based on the results of an audit by law enforcement, tax or supervisory authorities, a fine may be imposed on the HOA, which is payable at the expense of common property.

Auditing of the HOA The law provides for one mandatory annual audit of the activities of the partnership - auditing. A complete audit of the activities of the HOA is carried out by a specially created permanent body of the partnership.

How to appoint and conduct it, the homeowners decide at the general meeting when approving the Charter.
Independent, experienced auditors will check and evaluate the quality of work of employees, the HOA accountant, as well as third-party organizations - suppliers and contractors. The activities of the audit commissions of the HOA are close to the activities of auditing, accounting checks of the HOA.

The audit organization can also provide professional qualified assistance to the audit commission of the HOA, help in its direct work. Homeowners' associations especially often face problems with bookkeeping and are in dire need of legal support.

Our audit practice clearly shows that the number of identified comments and violations in the HOA is much higher than the average than in the usual audit of commercial organizations. Audits and revisions make it possible to identify possible frauds in the HOA, and prevent deception of residents of apartment buildings.

Perhaps it will be enough to attract an auditor by members of the partnership if there are doubts about the validity of the expenses incurred;

the right of members of the partnership to engage an auditor to audit the activities of the partnership for the selected period (such a right, for example, can be exercised on the initiative of at least 10% of the members of the partnership).

Making these changes to the articles of association will help control the financial activities of the partnership at any time. In the event that the facts of misappropriation of funds, underestimation of the income of the partnership, use of the profits not in accordance with the decisions of the partnership, violations of the rules for the maintenance and repair of a residential building, the HOA and / or the chairman of the board may be held liable under the current legislation.

The procedure for conducting this process First of all, an agreement is concluded with the executing company. The contract with the audit company specifies:

audit objectives;
timing;
location;
period under review;
list of required documentation.

Attention! An audit firm must be registered with federal audit organizations in order to obtain the right to be called such, and the employees of the firm performing the audit must have an audit certificate (Article 3 of the Federal Law No. 307 and Article 4 of the Federal Law No. 307 "On Auditing").

Article 3 of the Federal Law No. 307 "On Auditing".
Each resident of an apartment building may face problems regarding its management, the proper organization of its operation. In addition, questions may arise regarding the cleaning of the local area, the repair of building structures. The owner of the premises is not able to resolve all issues related to the problems of operating an apartment building alone, so joining a partnership formed by the owners may be the way out. What is it Often, residents of an apartment building regard the actions of the HOA, its chairman regarding financial transactions as not meeting the requirements of the charter. They believe that the cost of public services is high, the estimated cost for repairs in the driveways is too high, the quality of the work performed does not meet the requirements of building codes and regulations.

The Homeowners Association is a non-profit organization.

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According to the provisions of civil law, this means that the main purpose of its creation is not the receipt and distribution of monetary profit, but the satisfaction of the intangible needs of its participants.

With regard to the HOA, we can talk about such a goal as organizing the maintenance and servicing of common property - an apartment building.

Rights and obligations of the organization

Any legal entity, and the HOA is no exception, has rights and responsibilities. They arise for the organization from the moment it is in the tax authority and continue until an entry is made in the Unified State Register of Legal Entities about.

laws, primarily the Housing Code;
contracts with contractors and service providers;
, not members of the HOA.

Law

The main norms listing the rights and obligations of the HOA is the Housing Code.

Rights according to include:

conclude contracts for the management of the house, the maintenance and repair of common property;
draw up estimates of income and expenses;
establish the amount of utility bills and membership fees;
perform works and services for residents;
manage common property;
conclude various transactions that meet the goals of creating an HOA, transfer funds on them;
require owners to fulfill their obligations to pay payments and contributions, including in court.

The duties of the HOA are listed in. The main one is to ensure compliance with the requirements of laws and other federal regulations, the charter of the partnership.

Other responsibilities include:

home management;
fulfillment of obligations under concluded contracts;
maintain the condition of the common property of the house in proper condition (technical, sanitation, etc.);
ensure the fulfillment of their obligations by the owners of apartments and non-residential premises;
observe the rights and interests of all owners in the disposal of common property;
maintain a register of members of the HOA;
register all changes in the charter in the prescribed manner.

HOA activities

The law calls the management of an apartment building the main goal of creating an HOA.

This is a fairly broad concept, which includes various types of activities, ranging from maintaining the required documents to the implementation of commercial activities.

However, several main directions can be distinguished.

Main

As the main area of activity, the HOA calls the management of common property in an apartment building.

If we consider this concept in detail, we can distinguish such management functions as maintenance and repair. As well as the provision of various utilities to residents.

If you make a list of the main tasks of the HOA, then it will look like this:

Ensuring uninterrupted supply of water and sanitation, gas (if the house is gasified), heating (during the cold season).
Maintaining all communications in a usable condition.
Planning and carrying out maintenance work on the home and surrounding area.
Conclusion of contracts for maintenance and performance of various works with contractors.
Organization and carrying out repairs (current and capital).
Maintaining the common areas of the house in good condition (lighting, heating, cleaning, timely repairs).
Maintenance of technical documentation.
Consideration of appeals of tenants and elimination of the shortcomings indicated in them.
Calculation of payments and much more.

Household

The permitted economic activities provided for in Article 137 and include such as:

operation, maintenance and repair of common real estate;

construction of new facilities classified as common property;
conclude various transactions, including the alienation of property;
receive and transfer funds to service providers and contractors;
rent out non-residential premises.

Despite the fact that the HOA has a non-commercial purpose, it can receive profit from its economic activities. But here you can use it only to achieve the main goal - managing the house.

That is, the law does not allow the transfer of funds received to the participants of the partnership. But to send them for repair or improvement - completely.

Income-generating activities are taxed.

Therefore, if the HOA receives any funds from the use of common property, this must certainly be reflected in the documents. As, however, and all other actions related to cash or property of the HOA.

Home control

The management functions of the HOA is to solve a large number of organizational issues. They are resolved through the governing bodies. The main one is the general meeting.

The right to act on behalf of the HOA has it. He signs all documents, including financial ones.

The board is the collective governing body. The audit committee controls the spending of funds.

Regulatory documents

The main document regulating the activities of the HOA is the Housing Code. It lays down the ground rules that everyone, everywhere, must follow.

More specifically, economic and other activities are set out in the main document of a legal entity.

It is written in it:

goals ;
main activities;
restrictions.

Examination

The HOA manages the house. But this does not mean that their work is not checked and controlled by anyone. Moreover, the activity of HOAs is more transparent than that of many management companies.

In case of dissatisfaction with the work of the board and the chairman, as well as violations of the rights of residents committed by them, the latter have leverage. Consider how to check the activities of the HOA.

Who controls?

Control over the work of homeowner associations is carried out both by the apartment owners themselves and by the state:

the board and chairman of the HOA are accountable to the general meeting;
any of the owners, even if not a member of the partnership, has the right to file claims or actions or, on the contrary, inaction that violated his rights.

The application must be made in writing and addressed to the chairman. He is obliged to consider it within the prescribed period and also give a written response on the measures taken or justify his refusal to apply them.

This decision can then be challenged in court.

If no answer was given, or the violations described in the application were not eliminated, then the residents can appeal to the state with their complaint.

Depending on the nature of the violations committed, the body to which you should apply will be:

prosecutor's office;
State Housing Inspectorate;
Rospotrebnadzor.

In addition to tenants, members of the HOA, government services have the right to check the activities of the HOA for compliance with various regulatory documents: tax, migration, fire, etc.

Their visit may be planned or the result of complaints and appeals from citizens.

On the video about the control over the activities of the partnership

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