Where to go to check the work of the homeowner community. Audit of homeowners' association. Other responsibilities include

Good afternoon.

Contact the administration of the HOA.

In accordance with Article 143.1 of the Housing Code of the Russian Federation, members of the partnership
homeowners and non-partnership owners
premises in an apartment building have the right to familiarize themselves with the following
documents:

1) the charter of the partnership, amendments made to the charter, certificate of state registration partnerships;

2) the register of the members of the partnership;

3) 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 the case of audits);

4) the conclusions of the audit commission (auditor) of the partnership;

5) documents confirming the rights of the partnership to the property reflected on its balance sheet;

6) minutes of general meetings of members of the partnership, meetings of the board of the partnership and the audit commission of the partnership;

7) documents confirming the results of voting at the general meeting of members
partnerships, including voting ballots, powers of attorney for
voting or copies of such powers of attorney, as well as in writing
decisions of owners of premises in an apartment building on issues,
put to the vote, when general meeting
owners of premises in an apartment building in the form of correspondence
voting;

8) technical documentation for an apartment building and other documents related to the management of this building;

9) other provided for by the RF Housing Code, the charter of the partnership and decisions of the general
meetings of members of the partnership internal documents partnerships.

To exercise the rights of a member of the HOA and ensure the possibility of constant control over its activities, the following steps are necessary to obtain the charter of the HOA and establish a procedure for familiarization with documents of homeowners' association, as well as the ability of the members of the partnership to make a decision to conduct an audit. if there are no such provisions in the charter of the homeowner association, initiate
the general meeting of the condominium, the agenda of which will include the issue of changing the charter (the above provisions will be included in the charter). at the general meeting to decide on amending the charter and register such changes in the prescribed manner. to get acquainted with the financial documents of the homeowners association, and, if necessary, initiate a meeting of the homeowners' association members in order to consider the issue of attracting an auditor, or conduct an initiative audit at its own expense on the basis of the new provisions of the charter. based on the results of the audit, draw conclusions about the actual reliability of the reporting, after which it is possible to send a reasoned statement to state bodies in order to bring the perpetrators to justice, as well as to file a claim for damages.

In addition, you have the right to submit appropriate applications to the prosecutor's office.
, bodies of the state housing inspection, bodies tax service, consumer protection authorities.

In accordance with the Decree of the Government of the Russian Federation No. 354 of 05/06/2011 on
the website publishes information about the financial and economic activities of the management company in
including: - main indicators of financial and economic activity
managing organization, HOA, ZhK (annual financial statements, in
including balance sheet and its annexes). Intelligence
placed in the form of copies certified by the signature of the head of the managing director
organization and the seal of this organization, and when posted on the Internet
- in the form of an electronic copy of documents with mandatory display
signatures and seals;

The audit methodology for non-profit organizations - homeowners' associations should be developed by an auditing organization to systematize approaches to organizing an audit. This technique can be used as a basic guide to auditing and other non-profit organizations in the field of housing and communal services. Auditing firms conducting audits can use this methodology when developing in-house standards and guidelines that establish binding general and specific principles and approaches to auditing in the field of housing and communal services.

Structurally, the methodology includes several sections (Fig. 16.1). In sect. Method I presents the preparatory stage, in Sec. II - "Collection of information and audit evidence, systematization of verification materials" describes some technical aspects practical application provisions and approaches of the methodology, methodological approaches to the collection of audit evidence, sect. III discloses approaches to assessing audit results.

Rice. 16.1.

During preparatory phase Along with the execution of the usual for any inspection work on drawing up a plan, program, letter of consent to conduct an inspection, drawing up and signing a contract, work is being performed that differ depending on which inspection is primary or repeated. At initial check should be held preliminary assessment activities, agree on the conditions of verification. At re-check it is necessary to familiarize yourself with the materials of the previous audit, evaluate how corrections were made and the auditor's recommendations were implemented. Sources of information are estimates of the current and past period, calculations of income and expenses, registers analytical accounting, analytical registers, reporting, regulations.

Special check section - verification of the validity of estimates of income and expenses of homeowners' associations and their implementation... When calculating income from the sale of services, municipal tariffs are used.

Even if the HOA does not have any commercial activity, savings are generated in the amount of about 10% of the annual aggregate payment of tenants. For a house with 450 apartments, this is about 800,000 rubles. The auditor should give an opinion on the optimal setting of fees for homeowners, the effectiveness of the use of temporarily available funds. In particular, it is necessary to establish whether temporarily free funds bring income, where they are stored, whether the conditions are optimal for their storage and ensuring profitability.

In the course of checking the estimates of the HOA, auditors, as independent professionals, check the financial statements, carry out an examination of payments and contributions of HOA members for the economic feasibility of items of expenditure, consult on accounting, tax, management accounting, and legal issues.

A special section of the check is audit of income sources of homeowners' associations, which, in accordance with the Housing Code of the Russian Federation, are:

from compulsory payments, entrance and other fees of members of the HOA;
subsidies for the maintenance of common property in an apartment building, repairs, the provision of certain types of utilities;
income from business activities;
miscellaneous income.

The auditor should check the legality of the entrepreneurial activity carried out by the TOK. Being non-profit organization, HOA has the right to conduct entrepreneurial activity only insofar as it serves to achieve the goals for which it was created. At the same time, the legislation of the Russian Federation establishes restrictions on the entrepreneurial activity of certain types of NCOs. In particular, the list of types of economic activities that a HOA can be engaged in is closed and includes:

maintenance, operation and repair of real estate in an apartment building;
construction of additional premises and common property objects in an apartment building;
lease, lease of part of the common property in an apartment building.

The auditor also checks the accuracy of taxation of profits, since the HOA is a payer of income tax on the basis of Art. 246 of the Tax Code of the Russian Federation. To this end, it is advisable to qualify the above types of income for the purposes of taxation of profits. According to Art. 247 of the Tax Code of the Russian Federation, income tax is subject to income tax, reduced by the amount of expenses incurred. In this case, paragraph 2 of Art. 251 of the Tax Code of the Russian Federation provides for a number of incomes that are not taken into account when determining the tax base, such as earmarked income from the budget to budget recipients, earmarked income for the maintenance of non-profit organizations and their statutory activities, received free of charge from other organizations and (or) individuals and used by the specified recipients for their intended purpose.

The auditor should check the accuracy of referring to targeted receipts for the maintenance of the partnership and the conduct of its statutory activities HOA income... In particular, entrance fees, membership fees, share contributions, as well as donations recognized as such in accordance with the Civil Code of the Russian Federation can be classified as non-taxable profit. Special attention it is necessary to pay attention to the fact that contributions must be made in accordance with the legislation of the Russian Federation. The auditor determines whether all contributions paid by members of the HOA (owners of premises in an apartment building) are earmarked income and are not subject to taxation. To this end, it is advisable to check the correctness of registration of entrance and other contributions of HOA members, mandatory payments. Despite the fact that the activities of house management, maintenance, operation and repair of common property are statutory for HOAs, compulsory payments cannot be recognized as targeted receipts for the maintenance of NPOs and the conduct of statutory activities, since the list of targeted receipts is closed and does not provide such income as obligatory payments of members of the HOA.

The auditor should check the validity of the membership of the HOA members of the mandatory payments and contributions established by the management bodies of the HOA related to the payment of expenses for the maintenance and repair of common property in an apartment building, as well as payment of utilities, which can be classified as compulsory payments, contributions, but not as admission or membership fees. It is required to establish the procedure for the formation and the amount of such payments and contributions of members of the HOA, whether it is determined by the management bodies of the HOA in accordance with its charter (clause 8 of article 156 of the RF LC). At the same time, the amount of payment for utilities is calculated based on the volume of consumed services determined by the readings of metering devices, and in their absence - based on the consumption standards approved by local authorities (clause 1 of article 157 of the RF LC). Payment of members of HOA or housing cooperative for maintenance and repair living quarters, which includes payments for services and work on the management of an apartment building, maintenance, current and major repairs of common property in an apartment building, as well as payments for utilities are qualified as proceeds from the sale of works and services.

From the legislative definition of the HOA it follows that the HOA is created for the joint management of a complex of real estate in an apartment building, ensuring the operation of this complex, therefore, the HOA provides the owners of premises in an apartment building with services for its management and operation. If there are owners of premises in an apartment building who do not want to join an HOA, then the law obliges the partnership with them to conclude agreements on the maintenance and repair of common property in an apartment building (item 2, article 138 of the RF LC). In accordance with these agreements, the owners pay for housing and utilities (clause 6 of article 155 of the RF LC). Such receipts can be unambiguously classified as proceeds from the provision of HOA services. Moreover, these payments for organizations - owners of premises in the house will be the cost of paying for operating, utilities, reducing the tax base for income tax. Moreover, they cannot be taken into account on the basis of paragraphs. 29 p. 1 of art. 264 of the Tax Code of the Russian Federation as targeted membership fees to non-profit organizations.

The auditor must check the elements of mandatory payments of HOA members from the point of view of taxation of HOA income for the elements included in it (payment for the maintenance and repair of housing, for utilities). At the same time, the auditor should bear in mind that the services and work on the management of an apartment building, maintenance, current and overhaul of common property in an apartment building are the types of economic activities that, in accordance with the Housing Code of the Russian Federation, are allowed to be conducted by a HOA. Therefore, the recognition of HOA income in the form of maintenance and repair fees as taxable sales proceeds appears to be legitimate and fair. But at the same time, the HOA has the right to take into account the justified and documented costs associated with the maintenance and repair of property as part of expenses, which should be checked by the auditor.

When checking the payment for utilities, it should be borne in mind that the HOA, created to ensure the operation of the house, does not itself provide utilities, but concludes contracts with utilities in the interests of the owners of premises and is only an intermediary in the transfer of money to utilities organizations that provide utilities tenants. The partnership pays for these services from funds received in the current account in the form of utility bills, acting on the terms of the representative office. The auditor should find out whether it is reflected in the statutory documents that the HOA is engaged in collecting and sending Money for house maintenance, and not for the provision of utilities. Since the HOA does not provide services, there is no taxable income. According to Art. 41 of the Tax Code of the Russian Federation income an economic benefit is recognized in cash or in kind, taken into account when it can be measured and to the extent that such benefit can be estimated. Acting only as a transit organization, the HOA does not receive economic benefits.

You should check the amount of money collected from residents on the basis of invoices issued by organizations directly providing utilities. It should be borne in mind that if the collection of funds is carried out in the amount of the services actually consumed by the tenants, then these amounts are not included in the income of the HOA for the purposes of taxation of profits. However, in the event that the funds collected from the residents exceed the amounts of utilities actually used by them, as well as when these funds are used for other purposes, these funds are considered as income of the HOA.

The functions of the HOA are planning, organizing and conducting overhaul an apartment building, in this regard, when checking the reporting, it is necessary to audit the accuracy of the formation of a reserve for repairing an apartment building, establish a procedure for planning and spending funds. The auditor must establish whether an estimate for major repairs is being drawn up, how the procedure for creating a reserve fund for repairs is regulated, whether there is a decision of the general meeting of HOA members, whose competence includes these issues in accordance with the housing code (subparagraph 5 of paragraph 2 of article 145 of the ZhK RF). The costs of creating a reserve for the upcoming house renovation do not reduce the tax base for income tax, since the costs of house renovation can be taken into account only after their actual implementation on the basis of paragraphs. 49 p. 1 of art. 264 of the Tax Code of the Russian Federation as other costs associated with production and sale.

A special section of the audit is the audit of income from renting out common property and their use. A homeowners' association has the right to provide for use or limited use a part of the common property in an apartment building, rent out a part land plot, basements, if this does not violate the rights and legitimate interests of the owners of premises in an apartment building (subparagraphs 1 of paragraph 2 of article 137 of the RF LC). It should be borne in mind that these incomes are non-operating (clause 4 of article 250 of the Tax Code of the Russian Federation) and are subject to taxation.

The next section of the audit should be tax audit issues. The special status of HOAs determines the specifics of VAT taxation. The emergence of the object of taxation with this tax depends on the qualification of the HOA's activities in the quality of the provision of services. House management, maintenance, repair of common property qualifies as the provision of services, which causes the obligation to calculate and pay VAT.

When checking personal income tax, it should be borne in mind that the partnerships from which taxpayers received income are tax agents and are obliged to calculate, withhold and pay the amount of personal income tax.

If the partnership employs individuals under labor and civil law contracts, then the correctness of taxation of these payments should be checked. In particular, payments and other remuneration paid out of membership fees, payments of residents, are subject to insurance premiums in Pension Fund RF, Social Insurance Fund of the RF, Federal fund obligatory health insurance and territorial compulsory health insurance funds.

The audit should establish the presence of registered HOAs Vehicle, check the accuracy of their vehicle taxation.

The homeowners' association is not the owner of the housing stock of an apartment building, since the apartments belong to their owners, therefore there is no legal basis for calculating the property tax by the HOA.

In addition, the HOA has the right to switch to a simplified taxation system if the level of income does not exceed the established level.

The auditor must distinguish taxable and non-taxable income among the income items of the HOA budget. It should be borne in mind that a taxpayer - a non-profit organization has the right, when determining the tax base for income tax, not to take into account the income attributable to paragraph 2 of Art. 251 of the Tax Code of the Russian Federation to targeted receipts, if these receipts are received free of charge, are of a targeted nature, HOAs are used for their intended purpose. Moreover, earmarked income should be used either for the maintenance of this HOA, or for the conduct of its statutory activities.

An important condition for the exemption of earmarked income from taxation by income tax is the organization of separate accounting of income (expenses) received (generated) within the framework of earmarked income, which should be checked during the audit. If, during the audit, the auditor found a violation of at least one of the above conditions, then the income received by the taxpayer does not apply to earmarked receipts and must be included in the tax base for corporate income tax.

On the final stage the availability of audit evidence for all stages of the audit is established, an opinion of the audit organization is formed on the reliability of the reporting, an audit report is prepared for the client, a letter on the results of the audit is carried out.

If there are errors within the materiality level, the auditing firm decides to issue a modified conditionally positive auditor's report. If the level of identified errors exceeds the level of materiality declared in the plan, then the auditor is recommended to draw up a negative audit report containing the facts that led to such a conclusion (violation of the law, failure by the board to fulfill the tasks assigned to it for the management and maintenance of an apartment building, etc.). ). Registration of refusal to express an opinion on the reliability of the financial statements of the partnership may be in case of incomplete submission of documents and accounting data for the audited period.

The auditor must provide evidence that the partnership is not threatened with bankruptcy or other serious circumstances that are incompatible with the continuation of its activities. The audit should be carried out in accordance with the Federal rule (standard) of auditing activity No. 11 "Applicability of the assumption of the going concern of the audited entity".

The specificity of each measure of the methodology is enshrined in the standard "Objectives and Basic Principles Associated with the Audit of Accounts of a Homeowners Association".

The audit should be planned based on the audit firm's understanding of the HOA. In the course of planning, it is advisable not only to draw up model plan and the verification program, but also identify specific problems that should be resolved during the verification, such as: compliance with legislation on social guarantees for residents, especially in the category of socially vulnerable ( large families, disabled people, pensioners); accounting, taxation earmarked funds; using the economic opportunities of the partnership to form additional sources to finance the charter activities of the partnership at the expense of income from the lease of property, land, walls, roofs; accuracy of tax calculations; protection of property and tax incentives provided by the legislation of the Russian Federation.

Elected management bodies of the HOA are responsible for the accuracy and validity of the information provided in the financial statements, tax calculations. In addition to the requirement to comply with the legislation on accounting and taxes, the board of the partnership is obliged to fulfill the statutory requirements for protecting the property interests of homeowners, to submit to the meeting of owners a detailed report on its activities, confirmed by an auditor.

Conducting an audit does not relieve the management of the HOA from responsibility for fulfilling the duties and functions inherent in it, stipulated by the charter of the partnership, which is regulated by the auditing standard "Rights and obligations of audit organizations and economic entities".

The provisions of Law No. 307-FZ on the responsibility of an audit organization for the formation and expression of a professional opinion on the reliability of the financial statements of a partnership in accordance with the level of materiality should be supplemented with the requirement for the need to express an objective opinion on the fulfillment of the requirements of the charter of the partnership to protect the legitimate property interests of homeowners.

The activity of the housing inspectorate is to consider complaints and applications of citizens and resolve their issues and problems. The article will help you understand the functions and powers of the MZHN, learn how to avoid revocation of the license due to possible violations and what to do if residents file a complaint with the Housing Inspectorate about management company.

How the powers of the state housing inspectorate are regulated by law

Each territorial department of the housing inspectorate is empowered to carry out its functions in relation to a specific constituent entity of the federation.

For example, a state body in the Novosibirsk region performs its duties only in this territory. By analogy, activities are carried out in other regions of Russia.

The legislative framework that the inspectorate uses in carrying out its duties is quite extensive. First of all, she is guided by:

The Constitution of the Russian Federation.
The Civil Code.
Housing Code.
The Code of Administrative Offenses.

Also, municipal and city inspectorates adhere to departmental regulations and acts.

The above laws contain the tasks, rights, duties and powers of the state housing inspectorate.

This service is obliged:

timely identify and suppress violations of the law;
protect consumers' rights to receive utilities.
Implementation of state housing supervision: what you need to know when managing an apartment building

The main functions of the housing inspection

State Housing Inspectorate is an independent structural subdivision of the system of executive authorities. Its main task is to monitor the observance and ensure the interests and rights of citizens in the process of providing the population with services that must comply with all the norms and requirements of the quality standard. Also, the inspectorate is empowered to monitor the safety of the housing stock.

Main GZI RF together with regional bodies form a single system.

The Housing Inspectorate is empowered according to legislative acts RF, in which the methods and forms of control are spelled out.

The Main State Inspectorate carries out a number of functions:

organizes and coordinates the activities of GZI aimed at monitoring the proper repair, operation and maintenance of the housing stock;
analyzes statistical data, results scheduled inspections and other materials;
prepares, based on them, proposals for optimizing the use of housing and communal services. GZI also encourages the population to take part in the management of the housing stock in order to improve its maintenance, safety and repair.

The main functions and powers of the State Housing Inspectorate include:

implementation of decrees of the highest authorities in the field of housing issues;
control over the use and safety of housing and communal services in accordance with the established norms;
recognition of a residential building as unsuitable for use and living;
accepting applications for the management of multi-storey buildings and the provision of capital repair services;
regular supervision of the condition of residential buildings;
control over the transfer of payments to the budget;
reception of the population and their applications.

The powers of the state housing inspectorate include inclusion in the list for improvement housing conditions those citizens whose houses are in disrepair.

The execution of direct duties of the GZI is controlled by the service of the Main Directorate of the State Housing Inspection. There are specially developed criteria for a comprehensive assessment of the activities of this organization. First of all, they note the implementation of measures according to the plan provided by the higher authority, as well as the number of complaints from citizens.

At the end of the check, the identified violations must be recorded. This eliminates the option in which the management companies serving most of the residential buildings will be at a loss.

What are the rights of the housing inspectorate

Along with the powers, the Housing Inspectorate is endowed with the following rights:

inspection of housing and communal services facilities;
the requirement to provide information necessary for the performance of their functions from legal entities and individuals, as well as entrepreneurs;
issuance of an order indicating violations of housing legislation;
drawing up of administrative protocols;
participation in litigation as a plaintiff or defendant;
the conclusion of various contracts for the supply of the necessary products;
conducting explanatory work with citizens.

The population should understand that the specialists of the inspection exercise their rights both independently and with their help. This is clearly demonstrated by the consideration of appeals and complaints from tenants.

The Housing Inspectorate is endowed not only with rights and powers, but also near responsibilities, which include:

monitoring and control over the fulfillment of their functions by the housing stock, such as the repair, maintenance and renewal of houses;
development of an algorithm of actions and plans aimed at improving the quality and level of maintenance of buildings.

Also, the authority of the housing inspectorate includes control over:

operation of housing and communal services facilities and adjoining territories;
condition of buildings and engineering equipment;
timely overhaul and maintenance of technical devices;
norms of consumption of certain communal services by citizens;
carrying out periodic works aimed at optimizing the operation of utility equipment;
economical consumption of resources;
timely provision of the necessary information to apartment owners;
the proper condition of the premises and their suitability for normal life.

Any citizen has the right to independently address this or that request to the housing inspectorate. To do this, you just need to write an application, and then send it by mail or to email address above the said organization.

The powers of the housing inspectorate in relation to management companies and HOAs

The Housing Inspectorate has fairly broad powers. Citizens often turn to her with complaints that their management company does not perform its duties properly.

We emphasize that GZI conducts inspections both routinely and at the request of residents apartment buildings... The activities of these services are aimed at monitoring and putting things in order through inspections. Thus, if you file complaints with the management company or HOA, you are to some extent dissatisfied with the housing inspection itself.

It is necessary to legally competently draw up written statements in which a specific problem must be indicated, and not abstract reasoning on the topic of unrest in the housing sector.

There are the following views powers of the housing inspectorate:

control over the proper execution of the Criminal Code of its obligations to use the housing stock and carry out timely repairs in apartment buildings;
verification of documents, their comprehensive analysis, as well as the provision of recommendations aimed at optimizing activities;
control over the implementation and financing of the repair work of apartment buildings and their elements, such as the roof, basement, facade, foundation, etc.

Also, the housing inspectorate is empowered to monitor:

the condition of the apartment building;
adjoining territory;
technical condition of the house;
engineering communications;
adherence to the deadlines set aside for carrying out certain works;
compliance with fire safety rules;
the validity of claims for payment of utilities;
compliance with sanitary standards of residence.

The authority of the housing inspectorate also includes administrative work aimed at legal support certain technical procedures, namely:

recognition of the condition of an apartment building as emergency;
the provision of subsidies for capital repairs;
transfer of the status of the premises to non-residential;
work with work contracts and subcontracts;
control over the implementation of work with their subsequent acceptance, etc.

In any situation when the management company has performed its duties improperly or has not fulfilled at all, the owners of an apartment building have the right to contact the housing inspection.

On the basis of the Government Decree of June 11, 2013 No. 493, the powers of the housing inspectorate have significantly expanded. Now this service is also responsible for resolving all issues related to payments.

Moreover, on the basis of the housing inspection, licensing commission, which examines the heads of management companies for their professional knowledge. Further, the Criminal Code is checked for compliance with the necessary requirements. If no deviations were found, then the management company is issued a license that allows labor activity... The housing company is empowered to monitor the quality of management of the apartment building. If any violations are revealed, this or that apartment building will be excluded from the license register. In this case, the specified object will be transferred to another management company. If the number of excluded houses increases, then the Criminal Code will be deprived of the license for the right to manage.

In the event that during the inspection certain violations, the housing inspectorate has the necessary powers to make demands for their elimination. If a fact is found administrative offense, then they draw up an appropriate protocol and take measures aimed at resolving the situation that has arisen. When the management company does not comply with the instructions of the housing inspectorate, then the violators face serious fines or professional disqualification. The punishment can also be criminal in nature. In any case, the inspector is obliged to submit the materials to law enforcement agencies for further consideration or to independently apply to the court in order to protect the rights of residents of apartment buildings.

Legal improvement of the foundations of state housing supervision and municipal housing control

Expert opinion

For the effective use of the licensing tool, it is necessary to clearly see the ultimate goals of state housing control

N. A. Vasyutin,

President of the Association of Housing and Communal Services Companies for Assisting the Development of Housing Control

The current legislation on housing and communal services has endowed the housing inspectorate with serious powers, namely: to license the management of apartment buildings. Thus, GZI of subjects located on the territory of Russia exercise comprehensive control over the management companies conducting their labor activities.

In order for the above authority to exercise its powers with maximum efficiency, it is necessary to clearly define the goals and objectives of the state housing supervision. First of all, it is necessary to put things in order in the housing stock of the country, as well as to ensure strict observance of the requirements of housing legislation on the part of all participants in these relationships. In order to achieve the above goals, it is necessary to constantly monitor the current situation.

According to Decree of the Government of the Russian Federation No. 1115 of October 29, 2014, the authority of the housing inspectorate includes periodic monitoring of the operation of apartment buildings, as well as maintaining their condition, regardless of the form of ownership. The information received is provided every year to a body of a constituent entity of the Federation for subsequent generalization and analysis, and then transferred to the appropriate authority of the executive branch.

The Association of Control and Supervisory Bodies in the Sphere of Housing and Utilities (ASZHKN) analyzes and draws conclusions on the effectiveness of the activities of the inspections located on the territory of the Russian Federation every quarter. It collects, updates and analyzes the necessary information about the current situation in the regions, thus providing practical assistance to housing inspectorates in the performance of their duties.

The authority vested in the GJI is extremely important and often requires an immediate and adequate response to emerging problems. In this regard, ASZHKN publishes in the journal the results of the work done on licensing and involves the public in assistance for the most effective regulation of this process. Below we suggest that you familiarize yourself with some of the articles of state inspections, where there is detailed description the current state of the regional housing stock, and provides information on how the above service fulfills its responsibilities.

So, thanks to the published information, municipal and state authorities, as well as the public, are united into one whole. This principle of operation contributes to the formation of productive interaction between all participants in this system and, accordingly, to the improvement of the quality of the provided utilities in the country.

On the work of the bodies of state housing inspections of the constituent entities of the Russian Federation

The powers of the housing inspectorate in relation to residents and their complaints

Often it is possible to resolve a controversial issue or problem between the management company and the apartment owners only by writing a complaint to the appropriate authority.

Usually, citizens send an application to the inspectorate only in a situation where repeated appeals to the Criminal Code or HOA remained unanswered, and the problems that have arisen have not been resolved.

In this case, it is necessary to draw up a complaint in writing, which briefly describes the reason for the appeal, which specific points of the housing legislation were violated.

Before contacting the state housing supervision authorities, the owner needs to collect documentary evidence that he has repeatedly filed complaints with the service management company, but there his requests were ignored.

As confirmation, you can provide an application with the incoming number of the organization, an extract from the operators of the telephone company, etc. Today, each serving MC records incoming conversations, so you can only specify the exact time of the call.

A complaint to the housing inspectorate is made in two copies, one of which remains in the reception office of the specified organization, and in the other, the secretary records the date of the appeal and the incoming number, as well as the signature of the person who accepted this application, and returns it to the citizen making the request.

Residents can contact the housing inspectorate with complaints about the Criminal Code, HOA and even neighbors:

Complaint against a management company

The Housing Inspectorate is empowered to regulate relations between the population and the Criminal Code. When drawing up an application, a citizen is obliged to provide undeniable evidence to the housing inspectorate that the management company serving an apartment building left the request without attention. These documents include:

a complaint form provided to the management company, which was ignored by it;
material evidence, such as photographs, video, confirming the fact that the Criminal Code violated the Housing Code.

At the same time, residents may be dissatisfied with both incorrect charges of payments for the provided utilities, unreasonable requirements for additional financial expenses for repairs, etc., as well as the indifference of the Criminal Code to the performance of its duties, for example, when garbage is not taken out, repairs are not made ..

Residents also have the right to contact the housing inspectorate if apartment owners or tenants do not comply with the rules of living in an apartment building, for example, clutter up residential areas, use real estate for commercial purposes, or violate neighbors' rights to sleep and rest.

The solution of such issues is not only within the powers of the State Housing Supervision Inspectorate, you can also file complaints with such authorities as:

Rospotrebnadzor.
City Administration.
Precinct.

If the issue remains unresolved, then the final control instances are the prosecutor's office and the court, which are also vested with the appropriate powers to resolve these problems. Residents have full right address complaints to all of the above services.

Nevertheless, if you do not have enough evidence and facts confirming the inaction of the management company, then it makes no sense to go to court or the prosecutor's office.

Complaint to HOA

HOA means a homeowners' association. The governing bodies of this organization are represented by:

the chairman;
the board;
the audit commission;
meeting of tenants.

Before applying to the State Housing Supervision Inspectorate for the inaction of a representative of the HOA authority, apartment owners may try to solve the problem within the organization:

to get started, contact the chairman of the HOA with your request;
if the statement is ignored, then to the board or the audit committee;
each application and complaint must be made in writing, since these documents will act as the basis for the proceedings by the housing inspectorate, Rospotrebnadzor, the court and the prosecutor's office;
residents have the right to appeal to all of the above instances at the same time, however, it is more advisable to first find mechanisms to influence the HOA in the supervisory authority;
the complaint is made up according to a general template: indicate information about the partnership, about inactive persons and about the essence of the problem;
the author of the statement must provide an ignored complaint and other material evidence;
if the tenants write a collective statement, then it is necessary to provide the signatures of the HOA participants or persons living in this territory who are dissatisfied with the work of the representatives of the partnership.

Complaint about neighbors

As a rule, tenants first write a complaint about their neighbors to the Criminal Code or HOA. But if no measures were taken on the part of these organizations, then the apartment owners file complaints with the State Housing Supervision Inspectorate, which is empowered to resolve this issue.

Depending on the type of offense committed by the neighbors, you should contact one or another authority.

For example:

when the apartment has noise from 30 decibels in the daytime and from 40 decibels at night, then the tenant needs to contact the district police officer;
if a neighbor does not comply with sanitary standards, he has cockroaches, or he contains a large number of cats and dogs, neglecting proper care for them, you should write a statement to Rospotrebnadzor or SES;
in the event that one of the apartment owners takes places common use or obstructs the entrances of other residents, contact the inspectorate.

However, it is not at all necessary to adhere to this hierarchy. If neighbors behave inappropriately, violating housing legislation, apartment owners can directly contact the housing inspectorate, which is empowered to resolve this issue.

If the need arises, the documentation will be transferred to the appropriate authorities that will check.

Powers of the Housing Inspectorate in relation to HOAs and Criminal Code during inspections

If the management company improperly maintains the common property of apartment owners in a residential building, then in accordance with Article 7.22 of the Code of Administrative Offenses of the Russian Federation, this offense is a pretext for bringing this organization to administrative responsibility. For official the amount of the fine in in this case will be from 4,000 to 5,000 rubles, and for legal - from 40,000 to 50,000 rubles.

In the course of the check, the specialists of the housing inspection are empowered to record the violations detected without finding out the reasons for their occurrence. Representatives of the Criminal Code must have a clear understanding of whether they are guilty of improper maintenance of this apartment building.

In accordance with general rules the management contract must include a list of services aimed at maintaining and repairing common areas in an apartment building, the procedure for changing it, as well as the amount of payment for the maintenance and repair of a residential building. The above points must be previously agreed upon at the general meeting. It is important to understand that, even if the list does not indicate certain services, which, nevertheless, were approved by the owners of the apartments and are integral part regulatory legal acts, this does not exempt the management company from their implementation. This conclusion is confirmed in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 29, 2010 No. 6464/10. The interpretation of these legal regulations is generally binding.

The above Resolution confirms that the list of all current, seasonal and urgent work and services is provided for in the contract, since it complies with the mandatory conditions for maintaining an apartment building.

V recent times The number of homeowners' associations has increased significantly, but, as it turns out, not all of them were created in the interests of homeowners in apartment buildings.

LEGAL STATUS OF HOA

In paragraph 2 of chapter 4 Civil Code RF refers to business partnerships, which are commercial organization... It would seem that the homeowners' association (hereinafter - HOA) belongs to that category legal entities, which are provided for in Art. 66 - 86 of the Civil Code of the Russian Federation, but do not forget that in addition to the Civil Code of the Russian Federation, there are other regulations. What is a homeowners' partnership?

The concept of homeowners association is disclosed in Art. 135 of the Housing Code of the Russian Federation (hereinafter - the LC RF), according to which it is not at all an organization whose purpose is to make a profit, but, on the contrary, is a non-profit organization. The purpose of uniting the owners of residential premises in apartment buildings is to manage a complex of real estate in an apartment building, ensure the operation of this complex, possession, use and established by law within the order common property in an apartment building (clause 1 of article 135 of the RF LC).

Like any other legal entity, the HOA is endowed by law with rights and obligations, but they all exist within the framework of the implementation of the norms of the Housing Code of the Russian Federation. For example, in Art. 137 of the RF LC lists the rights of HOAs, which boil down to management, maintenance, ownership, use and disposal of a complex of real estate. That is, the HOA can carry out its activities exclusively in the area established by the current legislation. Article 138 of the Housing Code of the Russian Federation provides for the obligations of the HOA, which include:

- entering into contractual relations related to the maintenance and repair of common property in an apartment building, with owners of residential premises who are not members of the HOA;
- ensuring that all owners of premises in an apartment building fulfill their responsibilities for the maintenance and repair of common property in an apartment building in accordance with their shares in the law common property for this property;
- ensuring the observance of the rights and legitimate interests of the owners of premises in an apartment building when establishing the conditions and procedure for the possession, use and disposal of common property;
- taking measures necessary to prevent or terminate the actions of third parties that impede the exercise of the rights of ownership, use and, within the limits established by legislation, of disposing of the owners of premises by common property in an apartment building or preventing this;
- representation of the legitimate interests of owners of premises in an apartment building, including in relations with third parties.

Thus, the HOA is a legal entity whose purpose is not to make a profit, carrying out its activities in the field of management and maintenance of the real estate complex in an apartment building, as well as possessing, using and disposing of common property in an apartment building within the limits established by law.

PROCEDURE FOR CREATION OF HOA

The procedure for creating a homeowners association is provided for in Art. 135 and 136 ZhK RF. Actually, it is not much different from the procedure for creating legal entities of other organizational and legal forms. According to the current legislation, the decision to create a partnership and its charter are made at a general meeting. At the same time, the number of residential property owners who voted for creation of homeowners' association, must exceed 50% of the total number of votes of owners of premises in an apartment building (clause 3 of article 135 of the RF LC). It is this provision that pushes unscrupulous "comrades" to commit violations.

As the practice of prosecutorial inspections of the implementation of housing legislation shows, often the number of owners of residential premises who actually voted for the creation of a HOA differs significantly from the data indicated in the minutes of the meeting.

For example, the Prosecutor's Office of the Zelenograd Administrative District established during the audit of compliance with housing legislation in the "Grand" homeowners' partnership that, according to the information of the owners of residential premises in an apartment building at the address: Zelenograd, bldg. 914, 915, 916, 917, the number of people who voted for the decision to create a homeowners association differs from the data specified in the minutes of the general meeting (information obtained on the website of the Moscow prosecutor's office mosproc.ru).

The problem is that HOAs created by falsifying voting results are registered in accordance with the current legislation and from the moment they are entered into the Unified State Register of Legal Entities they acquire legal capacity and legal capacity. False homeowners' associations carry out their activities, and sometimes no one realizes that they dispose of common property contrary to the interests of the "comrades".

EASIER TO PREVENT THAN ...

According to Art. 21 of the Federal Law "On the Prosecutor's Office of the Russian Federation", prosecutors supervise the implementation of the law, while they carry out appropriate checks on the basis of information received on violations of laws requiring the prosecutor to take action. This allows us to conclude that the identification of HOAs created in violation of the requirements of the law is possible only if interested persons apply to the prosecutor's office, since own initiative prosecutors will not monitor the implementation of the law.

That is, persons who believe that in the process of creating an HOA their rights and legitimate interests were violated and the provisions of the current housing legislation were not observed, should file a complaint or an application with the prosecutor's office.

But what if the owners of residential premises in apartment buildings for some reason did not apply to the prosecutor's office? How many homeowners associations created in violation of the law will carry out their activities?

It seems that preventing the emergence of semi-legal homeowners' associations is easier than fighting them.

For example, in the Cheryomushki area alone, 37 homeowners' associations were identified that were created in violation of current legislation (mosproc.ru). If an independent person participated in the process of holding the meeting, there would be significantly fewer violations. If there was a special and independent commission, whose members would be present at the general meeting of owners of residential premises in apartment buildings. The members of the commission would check whether all owners of residential premises in apartment buildings were notified of the general meeting, the attendance of the owners of residential premises, compliance with the rules for holding a general meeting and keeping minutes, the number of pros and cons of the establishment of a HOA.

It seems that the creation of independent commissions under government bodies doesn't make sense. Since corruption exists in all spheres, a public organization would probably be the best to deal with the task of preventing the creation of semi-legal homeowners' associations.

PROSECUTORS AGAINST HOA

In accordance with Art. 141 ZhK RF Homeowners' association is liquidated in the manner established by the Civil Code of the RF. So, according to Art. 61 of the Civil Code of the Russian Federation HOA can be liquidated by a court decision in the event of gross violations of the law committed during its creation, if these violations are irreparable, or carrying out activities without proper permission (license), or prohibited by law, or in violation of the Constitution of the Russian Federation, or with other repeated or gross violations of the law or other legal acts.

It is the identification of gross violations of the law committed during the creation of the HOA, which are irreparable, that is the reason for the liquidation of the HOA on the initiative of prosecutors.

Prosecutors, when detecting violations of the law, go to court with statements of claim for the liquidation of the HOA, the grounds and subject of which are often repeated.

So, in all cases of prosecutors' claims to the court, the subject of the lawsuit was the recognition of the minutes of the general meeting of owners of residential premises in apartment buildings invalid and the liquidation of the HOA. The subject matter is the same in all cases, but the analysis judicial practice and the practice of prosecutorial supervision over the implementation of housing legislation shows that different grounds are given in the statements of claim.

In some cases, the protocol of the general meeting of owners of residential premises in apartment buildings is invalidated due to the fact that the majority of owners of residential premises in an apartment building voted against the creation of an HOA, however, the minutes of the general meeting reflect the fact that more than 50% of owners voted for the creation of an HOA living quarters.

In other cases, the minutes of the general meeting of owners of residential premises in apartment buildings is invalidated due to the fact that the majority of owners of residential premises did not participate in the voting or were not at all notified about the holding of the general meeting.

Thus, the basis for recognizing the protocol as invalid and liquidating the HOA is a gross violation of the law, namely, non-compliance with the provisions of Art. 44 - 48, 136 and 146 ZhK RF.

On this basis, only in the Cheryomushki region, at the request of the prosecutor, 37 civil cases were initiated. The subject of these 37 claims is the invalidation of the minutes of the general meeting of owners of premises in apartment buildings, held in the form of absentee voting, certificates of state registration of a legal entity, entries in the Unified State Register of Legal Entities (USRLE), liquidation of HOAs.

However, when filing statements of claim, the subject matter and grounds of which are indicated above, prosecutors often face serious problems. Courts often refuse to accept statements of claim if they are filed in the interests of a single owner of a residential premises, if he does not belong to the category specified in Art. 45 Code of Civil Procedure of the Russian Federation.

That is, according to the logic of the servants of Themis, the prosecutor has the right to apply to statement of claim on recognizing the minutes of the meeting as invalid and liquidating the HOA only on the condition that the injured owner of the living quarters cannot independently apply to the court for health reasons, due to age, due to incapacity or other valid reasons.

After receiving the keys, homeowners in an apartment building will have to choose a management organization. The latter is designed to keep order in the building, to solve any important issues. Homeowners' association is considered the most popular form of government today.

The owners' association is formed directly by the apartment owners. Each of them has the right to know how and on what funds are spent by members of the HOA board. An independent inspection - audit is called upon to answer this question. Let's take a closer look at how to check the activity of an association.

The need to check the HOA is due to the regular receipt of funds on the organization's accounts. Lack of proper control is fraught with waste, which is a violation of current legislation.

The most common variations of deception and their consequences are as follows:

Signing fictitious contracts, and the subsequent withdrawal of funds to the accounts of interested parties through third-party companies. As a result, only part of the funds from the general fund remains under the management of the HOA. Lack of money negatively affects the maintenance of the home and the surrounding area.
Ignoring laws and auditing requirements. Members of the HOA board take funds in cash, which can be regarded as theft and tax evasion.
Negligence in the provision of services. It is fraught with the deplorable state of the house and surrounding areas.

Who is entitled to audit

The audit of the HOA is carried out not only by specialized organizations. Any homeowner can initiate an inspection.

To do this, you must first carefully study the contract concluded with the organization. Based on specific points, you can get from the board members the most detailed information about the activities of the HOA.

Revision Commission

It is a body that includes some residents of an apartment building. At the same time, the latter should not be involved as members of the HOA board.

The reference to this organization can be found in Art. 150 of the Housing Code of the country. By law, the commission does not have the right to correct decisions made by the board of the partnership. Her responsibilities include auditing and overseeing activities.

Prosecutor's office

The Law on the Prosecutor's Office regulates its rights regarding control over the actions of legal entities. In order for the HOA's activities to be within the law, the organization must be registered.

Control methods

If doubts arise regarding the integrity of the chairmen of the partnership, a complaint should be sent to the representatives of the competent authorities. The latter will conduct the necessary verification of the HOA (audit). According to its results, penalties will be applied to the organization.

How do I conduct a self-check? You should start by contacting audit commission... You will need to familiarize yourself with such papers as:

Accounting department reports.
The results of the last inventory taken.
Reports on the work performed.

It is necessary to compare the information received and try to identify the discrepancy. If any work ordered by the HOA was performed by contractors, find out information about them through the Unified State Register of Legal Entities.

Identifying theft

The question of how to check an HOA for theft is quite relevant. Anyone who wants to achieve the truth can:

file a complaint with the Prosecutor's Office;
self-check.

Legally unsophisticated tenants have the right to hire specialists whose competent work will help identify those who steal.

Checking in

In order for the audit to be independent and objective, the special commission performs the following actions:

Assesses the activities of the HOA in terms of legality.
Checks inventory lists.
Makes a request for information on accounting.

Actually, the purpose of the inspection commission is to detect cases of illegal waste monetary fund... Exceeding official powers by members of the board will also not go unnoticed. Sometimes it is enough to talk with the residents of the house to obtain information.

Sometimes tenants do not know who can initiate an audit of the HOA. Such legal incompetence entails impunity and worsening of the current situation.

It is permissible to make a decision to conduct an audit at a general meeting. The latter can be convened by any owner as needed. This is evidenced by Housing Code RF (Article 45). Please note: an unscheduled meeting is counted if the proportion of those present is more than 50%.

Check cost

There is no specific cost for the audit. Commission services are paid in each case individually, based on the amount of work available.

Often the capital of the HOA does not exceed the threshold of 20 million rubles. Moreover, the partnership cannot switch to a specific tax payment system. The cost of the audit under such conditions varies within 25-70 thousand rubles. A more specific number will be named in the selected company.

The work of the counting commission

The Counting Commission is a body that, at each meeting of the HOA, counts how many residents have voted. Its formation may be provided for by the charter of the partnership. When it comes to absentee voting, members counting commission conduct a door-to-door survey.

If you have any suspicions about the work of the members of the HOA board, you should take care of a thorough check. It can be carried out both on its own and with the help of third-party organizations. Both options are regulated by current legislation.