In one of the letters, readers asked us, what organization can compass on the Chairman of the HOA to check its activities? In most cases, its financial component is meant under the verification of the activities of the Chair. We'll talk about her about it.
First, let's remember that at the Housing Code, members of the residential owners and the owners of premises in the house have the right to be familiar with the minutes of meetings and the conclosures of the Audit Commission of the Partnership.
Members of the Audit Commission are elected by the general meeting of members of the partnership no more than 2 years. At the same time, members of the board of the partnership cannot be part of the Audit Commission. At least once a year, the Commission conducts audit of the financial activities of the partnership and represents the general meeting of the conclusion on the results of the audit of annual financial statements. In addition, the Commission presents a meeting of the conclusion about the estimate of income and expenses for the relevant year and a report on financial activities and the size of mandatory payments and contributions.
The general meeting of the members of the HOA considers complaints about the actions of the Board of the Partnership, Chairman of the Board and Audit Commission and approves the conclusion of the Audit Commission on the results of the audit of annual financial statements.
If for some reason the Audit Commission does not provide reports or you do not really trust them, then proceed in accordance with the law. It will be better if at the same time you will attract an experienced lawyer to your side. And remember that the general meeting is a great strength. In addition, through the Housing Code, this is also a partnership management body.
Initiate an extraordinary meeting, in which by a majority vote, make a decision on the provision of a report on financial and economic activities, or a decision on unscheduled verification of the Association of the Tax Inspectorate. Letter with the decision directed by the Chairman of the HOA personally or by mail, or the head of the FTS according to your area, depending on what decision you accept. The result of the inspection of the tax inspectorate will be an act. In addition, lawyers of one of the Zhsk advise, as an option, contact the audit company. Of course, it will be more expensive, but it will also go much faster.
In cases where you have evidence of criminal activities by the Chairman of the HOA, you can apply to the head of the head of the Department of Internal Affairs in its area. If the performer (as a rule - the district authority) refuses to initiate a criminal case for the absence of a crime composition, you can appeal this decision in court.
In accordance with Article 150 of the LCD RF, the Audit Commissions are required at least once a year to check the financial activities of the HOA, as well as to make a conclusion about the estimate of income and expenses for the coming year. According to the results of the check, the report must be drawn up, which is communicated to the general meeting of members of the partnership.
When conducting an audit, the Audit Commission checks the implementation of the estimates of the income and expenses of the partnership, the established amounts of mandatory payments and contributions.
In accordance with paragraph 3 of Article 148 of the LCD RF, drawing up the estimates of income and expenses are included in the obligation of the Board of the HOA. The estimates of HOA for a year is approved by the general meeting, which allows you to set the size of the monthly rent for each owner of the room.
The Audit Commission checks:
The presence of approved estimates of income and expenses;
The ratio of income and expenses is made correctly, as well as calculations for specific types of income and expenses;
The estimates of income and expenses for approval of premises should be in time;
The reporting of the estimates of income and expenses is reliably compiled.
The estimate includes the costs established by the law and the charter of the partnership (PP. 2 of article 137 LCD RF):
Administrative and managerial expenses (staff salary, content of the board of the partnership (heating, hot and cold water supply, lighting, payment of telephone services, etc.), stationery expenses, office equipment, transportation costs associated with official trips and other similar costs );
Maintenance costs, maintenance and repair of common property in an apartment building (salary for service personnel, inventory costs and materials, deratization and disinfection, duty coverage of public places, payment under maintenance contracts by contracting organizations.);
Executions of the capital repairs of an apartment building formed by a partnership, a reserve fund, etc.
The incomes of the partnership can develop from the following types of income:
Mandatory payments, introductory and membership contributions of members of the partnership;
Revenues from the economic activities of the partnership (for example, in the form of rent for providing on the use of the common property of an apartment building);
Subsidies to ensure the operation of common property in an apartment building, conducting capital and current repairs;
Other funds, including funds received from organs of social protection services provided by preferential categories of citizens.
The Audit Commission checks what tariffs are applied to pay housing and utilities, since municipal tariffs are not mandatory for HOA.
How the savings obtained by HOA from paying for utilities are distributed.
The costs of HOA are divided into expenses related to the statutory activities and costs associated with commercial activities.
The costs associated with the statutory activities should strictly correspond to the cost of estimated. It is necessary to ensure separate accounting of the above-mentioned costs.
Being a non-profit organization of the HOA has the right to spend funds strictly on targeted purpose, that is, in accordance with the objectives defined by the Housing Code of the Russian Federation and the Charter of the Partnership.
Based on primary documents (bank statements, cash reports, advance reports), the Audit Commission checks the actual flow of funds, as well as their spending.
Checking cash transactions provides:
The completeness of the receipt of funds received in the bank, and entered at the cashier of the HOA.
The check is carried out according to the data of the cash reports, the cash book, the book of the cashier-operating officer (in the presence of the cash register), the forms of strict reporting for settlements with the population, accounting orders of 50 "Cassa", the main book.
Checking operations on the settlement account provides:
Verification of the legality and reliability of the operations carried out on a settlement account;
Verification of the feasibility of manufactured economic operations and their reflection in bank accounts (compliance with constituent documents, the specifics of the activities of the HOA);
A bank statements are used to check with documents attached to them, account arranged logs 51 "Settlement account", the main book.
Based on the primary documents of the cashier and the current account, the departments charges are analyzed by payment of housing and communal services.
When checking calculations on accountable persons, attention should be paid to:
Availability of a list of persons who are allowed to issue money for economic needs;
Does the provisions of regulations comply with the procedure for issuing and spending funds for economic needs;
Whether the provisions of regulations correspond to the documentation of settlements with accountable persons;
In the presence of business trips, their feasibility is checked, the design of orders, business assignments for a business trip, the design of the necessary documents: commodity certificates.
Advance reports are checked, an order magazine 71 "Calculations with accountable persons", the main book.
To verify the cost of labor costs, it is necessary to see:
Whether there are documents on the design of employees when receiving and dismissing, both permanent and partners;
The presence and compliance with the staffing schedule, accounting tables;
The amount of accrued salaries in general by partnership and compliance with its approved estimate.
Documents required for verification: orders for the admission and dismissal of workers, staff schedule, wage accrual statement, an order-order magazine 70 "Calculations for labor payments", on account 69 "Calculations for extrabudgetary funds", the main book.
The feasibility of acquiring certain materials, stationery, property is checked. The presence of primary documents on the movement of materials (gaining, disposal, write-off). Compliance with the amounts spent on the purchase of materials approved by the estimates of income and expenses.
Approximate report of the report of the Audit Commission:
Report of the Audit Commission
About financial activities HOA _____________
chelyabinsk "____" ____________ 200 ___ year.
The Audit Commission composed of: Chairman of the Commission _________, members of the Commission ________ conducted an inspection of the financial activities of HOA "____" for the period from __ to ____.
In accordance with Article 147 of the LCD RF, the management of the Association of Housing Owners is carried out board partnershipwhich makes decisions on all issues of the activities of the partnership, with the exception of issues related to the exceptional competence of the general meeting of the owners of the premises in an apartment building.
In the verifiable period, the responsibility of the Chairman of the Board performed ____ (Protocol No. ____________). Members of the Board elected by the General Assembly (Protocol No. ______________) __________
The duties of the chief accountant with ___ on _____ 200_ was performed _______ (accounting on accounting is carried out by the audit company).
In total during this period, ____ meetings of the Board were held, on which the following issues were considered: (approximate)
On the conclusion of the Treaty on the content and repair of common property.
About changing the service organization
On holding the next meeting of the owners of the premises.
About holding an annual meeting and its preparation
About the conclusion of power contracts
On the provision of common areas for rent.
On the non-payment of the owners of the premises.
At the 2000 year at the meeting of members of the HOA approved the estimate of income and expenses for the maintenance and repair of residential premises in an apartment building. In total, for the reporting period __Sellows of the owners of premises and members of the HOA.
The actual flow of funds to the current account of the HOA, as well as their spending is reflected in the table.
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p / P. |
Indicators |
By defense for 200__ (rubles) |
200__ year. in fact (rubles) |
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Accrued residents |
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Provided benefits |
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Paid by residents |
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Received from social protection |
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Paid for non-residential premises |
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Other arrivals on the R / account |
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Listed taxes |
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Listed for services and resource supply |
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Received cash on salary and tangents |
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Expenditure: |
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Foundation for labor |
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Taxes from Fot. |
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Current service |
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Material purchase costs |
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Unexpected expenses |
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Deductions to the Reserve Fund |
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Overhaul deductions. |
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etc. |
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Total arrival at the current account and on the cashier: |
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Total expenses from the current account and from the cashier: |
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As can be seen from the given data, the payment for the services exposed to the population in the 2002 amounted to ___%.
Article 154 of the LCD RF provides for the following monthly payments:
1. Fability for maintenance and repair, which includes a fee for services and work on the management of an apartment building, maintenance and repair of common property in an apartment building;
2. Fee for utilities.
Payments on the 1st point are carried out on the basis of the estimate approved by the General Meeting of the HOA. Payment for utility payments - based on invoices issued by resource-supplying organizations.
When calculating fees for residential and non-residential premises, tariffs approved by the decisions of the Chelyabinsk City Duma (the General Meeting of HOA members) are taken as a basis.
For 200__, the decision of the Board of the HOA (Protocol b / n from _______200__ years) approved different sizes of fees for the owners of residential premises - rubles per square meter, and ____ rubles for tenants of premises and owners of non-residential premises. In addition, in accordance with the decision of the General Meeting of the tenants, a tariff was introduced in the amount of ___ rubles from a square meter to create a fund for overhaul.
For 200__, the number _____, including management personnel ___, with a monthly remuneration foundation _____, which corresponds to the approved estimate, is approved for the management and maintenance of HOA, including management personnel. For the period from 200___ year, wages are credited ______ rubles, deductions from the fot to the pension fund ____ rubles, the social insurance fund -_______ rubles.
For 200__ year, a single tax is paid _____ rubles.
A selective check of advance reports has shown that stationery and materials for economic needs are acquired for cash, mostly, in just 200__ the year for these purposes ____ rubles.
In 200__, a reserve fund for overhaul began to create a reserve fund. Total listed in the reserve fund _____ rubles. There is no property on the balance sheet of HOA.
The actual expenses carried out by the partnership were carried out in the adhesives of the approved estimate (have discrepancies for the following reasons).
Recommendations:board members need to intensify work to recover debt for residential and non-residential premises. Regularly post lists of debtors that constantly do not pay the services rendered.
In accordance with paragraph 1 of Article 157 of the LCD of the Russian Federation, the amount of utility fees is determined based on the readings of the accounting devices, and in absence based on the standards of consumption of utilities approved by local self-government bodies. The tenants are provided with the following utilities: power supply, cold and hot water supply, drainage, heating.
Specify how payments are made directly to resource-supplying organizations or through HOA. If the calculations are made through partnerships, the TPC is only a technical mediator in the calculations of residents with resource-supplying organizations for submitted utility resources. Thus, the difference between the amounts paid by resource-supplying organizations, and obtained from residents on established tariffs for consumed utilities, should be recalculated annually in accordance with paragraph 2 of paragraph 7 of the rules for providing utilities to citizens. This recalculation for the 200__ year was not made (was produced). In just 200__, citizens were filed for utilities ______ rubles. Resource-supply organizations have been submitted: _________.
Conclusions: After analyzing the indicators of the activities of the HOA, the organization of accounting to the HOA Audit Commission concluded to recognize the financial activities of the HOA in the verified period of satisfactory (unsatisfactory).
This report (on ___ sheets) was compiled and signed in two copies, one of which was transferred to the board of the HOA (to familiarize the members of the HOA), and one remains in the Audit Commission.
Chairman of the Commission
Members of the Commission
The audit of the financial and economic activities of the HOA is a prerequisite for the existence of the residents of the residents. After receiving certificates for ownership of an apartment, a period of solving bureaucratic issues is coming. The main one is the formation and official recognition of the new owner partnership. Like any legal entity, the newly created team is subject to audit of HOA on established rules.
The creation of a legal entity begins with the definition of a method of managing a new building. The competent selection of the management company is necessary to control the appearance of home ownership, timely replacement and repair of domestic equipment, cleaning the adjacent territory and many other functions. Residents, choosing management, must pay the services provided on time and comply with the terms of the agreement.
Most apartment owners do not participate in the formation of a legal framework of the team, do not come to general meetings and impose an important mission to citizens with a more active position. Housing legislation allows you to choose a managerial company convenient for owners in the way and then use the established rules.
The first organizational form is the choice of an existing management company serving other houses. Novoseli have the right and opportunity to get acquainted with the activities of the Company, listen to the reviews of citizens already using the services. Most often, tenants come to the conclusion that the services provided do not meet the quality requirements, the material remuneration is not justified and can be a much lower amount.
The second and most popular organizational form is the partnership owners of housing. Citizens independently solve financial issues and problems arising during the existence of the house. Residents create and part of the Board, participate in the formation of tariffs for the payment of services. The owners are directly interested in preserving the building and communications, the conduct of capital repairs and saving funds.
A competent organization allows the most efficient management scheme, save the tools of citizens and contain a dwelling in proper form. In new buildings, most residents are active people, middle and young.
Such a contingent may well understand the subtleties of the LCQ, create and control the board selected from among the owners. Before creating HOA, you must familiarize yourself with the features of this control scheme.
HOA is a multifunctional organization that the law is allowed to participate in several types of legal activities. The organization is essentially a non-commercial structure. Therefore, there is a ban on the use of assembled funds for commercial activities. Payment of services for providing organizations should go directly according to prisoners.
Having significant funds on the settlement accounts, the Board of HOA may have a desire to send money to financial activities, even for open purposes, without criminal intentions. It is impossible, because the basis of the activity is the maintenance of the house, nothing more. As a legal entity, the partnership pays taxes, provides jobs on a constant and temporary basis, should be inspected by the financial activities of the HOA.
Violations identified in audit authorities will lead to the administrative punishment of the legal entity and specifically guilty people. Before creating your own control, we must weigh all existing rules and installations for reporting and competent activities.
Financial component of activities HOA
Collection and control over the means of tenants is the basis of the financial component of the HOA. The Board should pay the services provided, transferred monthly from their accounts to the Treaty, collected by residents. Legal is the opportunity to lease the utility rooms to third parties with the resolution of the Member Member. The remedy funds go to the organization's current account and is used for emerging needs and needs.
Shopping form of work
The main direction of the work of the created partnership is the exercise of economic work. Service of the house, adjacent territory and maintaining order are the main management task. Daily cleaning, fine repair and replacement of the failed equipment, garbage collection and response to the inhabitants. Residents turn to the manager about the replacement of plumbing, heating, installation of counters and other working moments that must be solved quickly.
Each economic direction has an approved code in the state classifier. Costs for specific work are indicated in the accounting reporting on codes, and are checked in the audit of the TPC with the regulatory authorities.
The most common codes of work performed:
- 70.32.1 means managing the operation of the residential part of the house. This includes all work and services aimed at maintaining home ownership in the necessary condition;
- 70.32.2 Control of non-residential premises, including rental relationships or necessary repair, for example, in basement. The content of non-residential premises includes attic, cooks, utility areas located on the balance sheet;
- 45.25 Construction work, which are manufactured in the territory and inside the building. Throughout the existence of HOA, there will be no one day to finish and rebuild public premises;
- 74.70.1 Cleaning the territory, including daily work on internal maintenance of purity;
- 90.00.03 Cleaning adjacent territory, garbage platform, children's town, parking lots. Snow cleaning, sweeping, cat grass and urn cleaning.
Other, additional codes can be used if necessary during the implementation of the activities of the HOA.
The organization of residents is necessarily controlled by several government agencies. After creating and registering a legal entity, the tax inspectorate is obligatory. Tax employees verify financial statements, including mandatory deductions for hired employees.
An important role is carried out by a housing inspection that verifies the economic activity of the partnership. All work performed and purchased services are controlled. Works must be performed according to existing standards and regulations. This supervisory organization has the right to hold planned and unscheduled inspections. Unfair and negligence in the implementation of economic activities will lead to an administrative penalty of a legal entity and directly responsible managers.
The prosecutor's office inspects the partnership, responding to the complaints of citizens. The verification is initiated by the applicant, if it is taken to work. The application should contain evidence of offenses in the HOA, requiring the intervention of the supervisory authority.
Audit of activities Tszh.
Checking activities can be carried out by the tenants themselves (selected representatives) or housing commission. Checking the compliance of financial costs and supporting documents is carried out as planned or in case of suspicion of abuse of government.
If a member of the partnership arose a desire to check whether the TCZH has the right to engage in this type of activity and what confirmation is in the reporting documents. You can use the Internet resource containing information on the state classifier OKVED. Data on permissible activities will show what residents are spent on. To audit the TLC on the Internet, you need to go to the classifier site, enter the required data and find out what types of activity are permissible in a particular case.
Foundation for criminal prosecution
The situations under which a criminal case opens are often associated with violation of the rights of members of the partnership. These may be financial, tax or housing disorders against the interests of one or group of tenants. The testing of financial and economic activities of HOA can identify tax violations in significant amounts, which also falls under criminal prosecution.
Theft of public money can be carried out systematically or at the same time. Unfair members of the Board led by the Chairman in every way impede inspections. Owners of apartments can choose an independent audit company that has a positive reputation. It is necessary to carry out verification in compliance with the established rules so that the actions cannot be protesting.
If the fact of use of funds is not for the appointment will be confirmed, the members of the partnerships have the right to contact the prosecutor's office with a statement. Permissible to conduct a mediation procedure, the result of which will be the return of funds paid for utilities services.
The creation of HOA is a complex event requiring legal knowledge and practical experience.
To open, reorganize or closing the partnership, you must use the services of specialized lawyers. This will significantly reduce the time of passing bureaucratic attitudes and obtaining legal status.
This is an important service post that requires legal knowledge and skills to work with the team. The Governor is a civil law agreement, it is a hired employee. The employment responsibility of the manager is administrative functions, the organization of the necessary work and management of service personnel.
The employment contract is listed in which the employee responsibilities are listed. The well-being of the owners of housing and quality of accommodation in the house depends on the administrative qualities of the manager. To compile a competent contract, it is necessary, prescribing the rights and obligations of the parties, indicating the remuneration and conditions of termination of the contract. The contract may be urgent and concluded for a certain period, and an indefinite agreement of the parties.
Mandatory documentary base
Planned and unscheduled checking available reporting is carried out according to the established rules. As a legal entity, the HOA should conduct regulatory documents and submit compulsory reports.
A set of documents includes:
- charter of the partnership;
- extract from the register;
- extract from tax accounting;
- certificate of land real estate;
- accounting in the social, pension and statistical body;
- results of the meeting of members of the partnership.
Information is taken into account in a special journal, necessarily the presence of a seal of an organization developed by forms to issue certificates.
Documents for local use of the partnership:
- a list of members and an agreement with each of them;
- staff schedule of hired workers;
- facial accounts of owners of apartments;
- financial statements.
Each member of the partnership has the right to conduct an audit of HOA, requested the charter, certificate of state registration and information on the financial affairs of an apartment building. The manager is obliged to hold explanatory conversations with each partnership member, to provide reporting and report in income and expenses. With the same questions, the owner of the housing can apply to the Chair.
If the oral appeal does not lead to a desirable result, then it is necessary to submit a written request and fix the application in the book of incoming correspondence.
In addition to the necessary inspections of financial activities, members of the partnership can refer to the manager or chairman for the necessary certificates. The main requests are a certificate of family composition or about the residents prescribed on the area. Help is issued to all residents, optionally members of the partnership. If you need to make changes to the passport details, you can also contact the board of the HOA.
It will take several days to resolve the issue with registration, amending the passport. Typically, the procedure takes three days, executed by the manager or responsible employee of the Board. In addition to references, the Board issues receipts to pay for housing, membership fees, parking spaces, territory protection. The receipts are issued in the form approved at the meeting of the members, the forms must be recorded in the documents of the Partnership.
The documentary documenor is strictly established in regulatory documents and legislation. If doubts arise in the proper activities of the Board of the HOA, a citizen may initiate an inspection by all admissible ways. If there is an evidence base, it is possible to appeal to courts to protect their interests.
Check management companies and HOA
To identify all sorts of problems in the activities of the HOA and their timely elimination, it is advisable to conduct an audit level at least once a year. The cost of the audit of the HOA and the management companies, our practice has shown - the price of the Audit of HOA many times less than the estimated funds. It is better to prevent fraud in time than for years he is being sued and wait for the return of stolen money. The cost of the audit of the HOA for the 2015 and other years, depends on the technical task of the customer of the audit (the timing of the conduct, the volume and number of documents of the primary accounting, the need to prepare the auditor of the verification report, etc.). Approximate cost of a complete audit of HOA, Kazan: - If there is apartments, 150-200 pieces - from 35,000 rubles. - if there is 300 apartments in the HOA - from 45,000 rubles.
Conducting Audit HOA (Housing Ownership Partnership)
Roman Kalinkin 03.07.2013 Russia, Kaliningrad region, Kaliningrad Hello. There was a need to conduct an audit of HOA. The Housing Code of the Russian Federation mentions the audits in the following context: in accordance with P.
3 tbsp. 143 LCD RF, members of the residential owners and not members of the partnership owners of premises in an apartment building have the right to familiarize themselves with the following documents: Accounting (financial) reporting of the partnership, the estimates of income and expenses of the partnership for the year, reports on the execution of such estimates, audit reports (in case audit audits). The exclusive competence of the General Meeting of HOA members also includes the issue of approval of the estimates of income and expenses of the Partnership for the year, reports on the execution of such estimates, audit conclusions (in the case of audits) - pp.8.1 p.
2 tbsp. 145 LCD RF.
Audit TSZH
Attention
Questions regarding the requirements of the owners of the premises are permitted by the Audit Commission. According to the definition of the provisions of Article 150 of the LCD of the Russian Federation, it is an oversight body exercising control over the financial and economic activities of the organization.
The Audit Commission is endowed with the right to carry out inspections at any time over the current year. In accordance with the standards, the Audit Commission checks the activities of the partnership annually, after which its results represents the general meeting.
In addition to the presentation, the ratio, compiled on the basis of the received income and speaking agents and the report, which indicates the size of contributions and payments made to it. They are established by the Board, are approved at the General Meeting.
The estimate is drawn up by the Board of HOA in accordance with the provisions of Article 148 of the LCD RF.
Why do you need an audit of the HOA?
Why do I need to test the financial and economic activities of the HOA? What is verified when auditing the HOA? First of all, it should be noted that under the ACT means a type of real estate owners (TSN), which is a unification of the owners of premises in an apartment building for joint management of common property in an apartment building (Article 135 of the LCD of the Russian Federation). In addition, the HOA is a non-commercial organization and, therefore, it applies to the action of the Federal Law No. 12.01.1996.
№7-
FZ "On non-commercial organizations." The main goal of HOA is the management of an apartment building. The owners of the premises in an apartment building can be both physical and legal entities.
The entry of owners in the membership of the HOA is voluntary. Means of HOA consist, in particular, from mandatory payments, entrance and other contributions of members of the partnership (PP.1 of paragraph 2 of Article 151 of the LCD of the Russian Federation).
After the audit, it is possible to send a reasonable statement to the state investigative and other bodies in order to bring to the responsibility of the guilty Persons of the HOA, as well as the presentation of a claim for damages. The Rosisia of the activities of the Chairman of the HOA. In the Association of Real Estate Owners, the Chairman of the Board, housing has the right to act as a leader without a power of attorney on behalf of the partnership, to sign payment documents and to make transactions that, according to the current legislation and the Charter of HOA, do not require compulsory approval by the General Meeting of Members of the Partnership or the Board of the Partnership (Housing Code RF).
Info
Residents often want to test the activity of only one Chairman, without auditing the activities of the HOA as a whole. But the work of the Chairman of the HOA, TSN, separately from the very activity of HOA, there is no meaning.
- attracting affiliates of organizations to carry out work on overestimated prices;
- provision of services "on paper";
- performing unnecessary work with their subsequent alteration;
- the premises of the funds of individual funds of the house for an urgent contribution to the assignment of interest;
- unreasonable increase in salary to members of the Board;
- alienation or rental of common property on obviously undercase prices, with the payment of a monetary bonus personally to the Chairman;
- the intentional violation of financial and tax discipline in the form of charging in cash in order to conceal the real size of the accumulated funds for further assignment.
The unsatisfactory fulfillment of responsibilities for managing common property may be a consequence of not so much fragrances by the board, as incompetence or negligence.
How to spend an audit in HOA under the LCD RF
HOA. Who can start it and who is valid to conduct it, how much the audit check of the HOA, who will protect against the abuse of the Board - sooner or later each owner of housing is set. Content
- Who can initiate an audit and how to check the HOA on theft?
- The cost of the audit and the work of the Account Committee of the HOA
- Need to control
- Who can conduct inspection?
- How to identify theft?
- Audit check Tszh.
- Audit from the chairman
- Order audit
Who can initiate an audit and how to check the HOA on theft? With the inadequate content of the local area and the poor-quality provision of utilities, any resident of the megapolis may face, regardless of who serves the house - HOA or the management company.
After that, to conduct analytical work to identify affiliates and finite beneficiaries on transactions. Check the compliance of prisoners with modern market conditions.
Find out on the electronic service of the FTS mutual compliance of the details of counterparties. Check the rates of housing and communal services. According to the results of the verification of law enforcement, tax or supervisory authorities on the TPC, a fine may be imposed, which is to be paid at the expense of common property.
Audit check of HOA law provides one mandatory annual verification of the activities of the partnership - Audit. A complete revision of the activities of HOA is carried out by the forces of a specially created permanent body of the partnership.
How to designate it and spend, the owners of housing are solved at the general meeting when approving the Charter.
Independent, experienced auditors will check and appreciate the quality of the work of employees, an accountant of the HOA, as well as third-party organizations - suppliers and contractors. The activities of the Audit Commissions of the HOA are close to activities on the audit, accounting audits of the HOA.
The audit organization can also provide professional qualified assistance to the Audit Commission of the HOA, help in its direct work. Housing Association, especially often faces accounting issues and is in dire need of legal support.
Our audit practice brightly shows that the number of remarks identified and violations to the HOA is much higher than the average indicator than on the usual audit of commercial organizations. Audit and revision allow you to identify possible frauds in HOA, prevent the deception of residents of apartment buildings.
Perhaps it will be enough for the ability to attract an auditor to members of the partnership in the presence of doubt in the validity of the expenditures carried out;
- the right to members of the partnership to attract an auditor to verify the activities of the partnership for the selected period (such a right, for example, may be implemented at the initiative of at least 10% of members of the partnership).
Making changes to the Charter will help control the financial activities of the partnership at any time. If the facts of non-targeted cash spending are revealed, the income of the partnership, the use of the profits received is not in accordance with the decisions of the partnership, violation of the rules for the maintenance and repair of a residential building, the HOA and / or the Chairman of the Board can be responsible as provided for by the current legislation.
The procedure for conducting this process is primarily a conclusion of an agreement with the Contractor. The contract with the audit company indicates:
- audit goals;
- deadlines;
- location;
- checked period;
- list of necessary documentation.
Attention! The audit company should consist of federal accounting of audit organizations to obtain the right to be called such, and employees of the audit must have an audit certificate (Article 3 of FZ No. 307 and Article 4 of FZ No. 307 "On Audit Activities").
Article 3 of FZ No. 307 "On Auditing Activities".
Each resident of an apartment building may encounter problems regarding the management of them, the right 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 unable to resolve all issues related to the problems of exploitation of an apartment building, so the exit may be entry into the partnership formed by the owners. What it is often the tenants of an apartment building regarding the actions of the HOA, its chairman regarding financial transactions not satisfying the requirements of the Charter. They believe that the cost of utilities is high, overestimated by the estimate cost of repairing repair in accessible premises, the quality of work produced does not comply with the requirements of construction standards and rules.
The Association of Owners is an organization that performs a number of important functions. Employees and members of the Board of the HOA are directly engaged in several activities in order to maintain an apartment building in excellent condition.
Such a union is a non-profit organization. Despite the fact that almost every responsible person has access to finance and has the opportunity to dispose of them, the community does not function for enrichment, but leads stable activities to manage the resource fund for the benefit of residents.
The tasks of HOA include competent and honest management of an apartment building. In some cases, such an organization has the opportunity to receive monetary resources through entrepreneurial activities or with participation in the state program, but all reversible funds should be sent to improving the living conditions of the owners, and not for personal enrichment of members of the Board or certain participants of the cooperative (before residents? ).
HOA - legal entity. This organization is obliged to pay taxes, since in carrying out its activities use the labor of employees (?). Open HOA can any residents community. When choosing a monetary fund management methods, it is desirable to make sure that there are competent and stakeholders in the improvement of the participants.
Financial
To increase the budget, you can rent common premises that are not used by owners. Such decisions can take board members, however, before that they are obliged to consult with residential property owners at the General Meeting.
Economic
The main activity of the activities of HOA is the direction of financial resources for current repairs, building important for the owners of additional facilities. The tasks of the organization include the timely repayment of utility payments, the elimination of all debts, the remuneration of workers and firms with which the relevant agreements are concluded (on what accountant, legal and maintenance of the HOA and to whom the services of the residential counseling are provided).
It is important not only to maintain the presentable appearance of the house, but also service of communications, systems important for tenants (on how to write an application to the HOA about the leakage of the roof, flooding apartments and other problems, read).
For employees of HOA, certain responsibilities are enshrined, including small repair work, cleaning the territory, content under the optimal conditions of green plantings, if any, as well as control over the implementation of important functions.
Other types of work
Housing inspection
This organization has the authority to conduct an audit of the activities of the HOA. Usually monitoring the activities of the owner partnership it is carried out when identifying facts of unscrupiance or wretched money. Often, the association participants independently report their suspicions about the unreasonable waste of financial resources or coaling income.
Prosecutor's Office
When an informed complaint about the activities of the HOA employees, the prosecutor's office allocates employees to conduct an inspection. So that the employees of the prosecutor's office drew attention to a specific complaint, it is necessary to talk in detail about violation of the rights of residents from the board of the HOA. You can specify both the fact of systematic deviation from the established rules and a unite gross violation.
Audit
If the residents of the apartment building will notice that the data in the payment documents do not correspond to the estimate, express reasonable suspicions on the fact of theft or waste, they can use the audit services. You can carry out this event both at the initiative of the residentials group and with the relevant decision of the housing inspection.
If you suspect that the Board of a specific partnership of owners is engaged in unacceptable activities, you can check it online, whether the specific organization is allowed to perform certain actions or at the moment, employees use the authority illegally.
- You should go to the OKVED website, identify a specific city, enter the name of the organization.
- If necessary, add specific information.
- Finding the HOAs of the HOA, you can see the entire list of activities permissible for this union.
Step-by-step inspection instructions
Each Participant of HOA is a client of this organization.It has the ability to inspect the activities of its employees. One of the most popular control options is the creation in accordance with Article 150 of the LCD RF.
Article 150 LCD RF. Audit Commission (Auditor) Housing Ownership Partnership
- The Audit Commission (Auditor) of the Association of Housing owners is elected by the general meeting of members of the partnership for no more than two years. The Audit Commission of the Association of Housing Owners cannot include members of the Board of the Partnership.
- The Audit Commission of the Association of Housing owners from its composition elects the Chairman of the Audit Commission.
- Audit Commission (Auditor) Housing Association:
- spends no less often than once a year revision of the financial activities of the partnership;
- represents the general meeting of members of the Partnership Conclusion based on the results of the audit of the annual accounting (financial) reporting of the partnership; Represents the general meeting of members of the Partnership Conclusion on the estimate of income and expenses for the relevant Year of the Partnership and a report on financial activities and the size of mandatory payments and contributions;
- reports to the general meeting of members of the partnership about their activities.
This commission includes tenants who are not consisting of the Board of the ECC. The Audit Commission has the ability to control the activities of the Board participants, but cannot affect the final decisions made.
After filing a complaint to the appropriate authority, an expert assessment is carried outAt which specific facts are identified violation of the legislation of the Russian Federation or the terms of the contract. Penalty sanctions are usually appointed, but in some cases criminal proceedings are opened.
You can check the activities of HOAs yourself. Check out the inventory list, read the accounting reports (?). Make all listed costs with documents confirming the fact of certain works.
If the services of subcontractors were used to carry out the repair or execution of other functions, to find out official information about such companies through the USRP. If there are doubts about the honesty board of the HOA, you need to order an audition at which the facts of exceeding the authority are revealed, waste and assignment of funds.
Causes of criminal proceedings
There are factors, guided by which one can apply for the initiation of a criminal case:
- Violation of the rights of residents or the implementation of actions that do not meet legislation. First of all, the court considers cases under which the actions of the Board and other HOA employees caused significant harm to the residents of a multi-storey building or caused losses for owners.
- Maintaining officially unregistered activities. In connection with non-payment of taxes for the income received, responsibility occurs for all persons related to the offense.
Conclusion
When detecting illegal actions of the Board, the fact of assigning funds to check the HOA. Authorized organizations will find out the list of violations, determine responsibility for the perpetrators. When contacting the prosecutor's office, housing or tax inspection, it is possible to find out the reason for the poor quality of residential building service, prevent further offenses.
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