Sample. Regulations on the audit commission (auditor) of a joint-stock company (standard form)

For the general ownership and use of residential premises of an apartment building, as well as conducting economic activities on the territory of the building, the owners created a budgetary organization called the “Home Owners Association.” But over time, in order to function effectively, the structure of the resulting partnership, consisting of a board and a chairman, began to be supported by legalized relations between residents, which are based on the provisions of the Housing Code of the Russian Federation and other regulations. Now control over the proper implementation of economic tasks is carried out by the HOA's audit commission.

In this section, we will carefully consider the rights and responsibilities of the HOA audit commission and all the nuances of conducting an audit by this authority.

The audit commission of a homeowners' association and its legal status

The Republic of Kazakhstan is a body created through elections and functioning continuously. The General Control Commission supervises the financial, legal and economic activities of the HOA.

The commission does not serve on the board of owners of the association, and it does not influence the budget of the association. According to the law, the HOA does not have the right to carry out procedures relating to the ownership and management of populated premises and courtyards without an established commission. Members of the HOA must elect an audit campaign within the general meeting of the organization.

The electoral operation takes place through voting. The results of the event are recognized as valid only if at least 50% of the members of the partnership took part in the voting. If the attendance did not include the required number of participants, then the decision made at the end of the procedure can be challenged through civil proceedings.

As a result, the provisions of the Republic of Kazakhstan are subject to protocols, which include information about when this agreement comes into force.

It is advisable for a property owner who has expressed a desire to become a member of the commission to send a message to the board with a request.

The main requirements for a future auditor remain:

• capacity;
• majority;
• absence of any position held in the partnership;
• absence of the position of chairman.

The authority of the selected participant is terminated early in the following situations:

• if such a decision was made at a general meeting;
• the resolution accepted by that member;
• restrictions on available housing.

It is most advisable to fill the structure of the council mainly with lawyers and accountants who own living space in the house, since competence in emerging areas of business will only be a plus.

Features of the functioning of the audit commission

According to the current legislation, the maximum period during which the Republic of Kazakhstan can function is 2 years. After this period, the composition of the body is subject to re-election.

When creating a Republic of Kazakhstan, it is necessary to take into account legislative recommendations and restrictions. Thus, a member of the commission cannot be a person who is on the board of the HOA. A chairman is elected from among its members; if the Republic of Kazakhstan consists of one participant, there is no need to select a head. The body has the powers necessary to conduct inspections in the financial and economic activities of the HOA and in the legal sphere.

Functions of the Audit Commission

The functions of the organ include:

• conducting annual audits of the results of financial and monetary activities of partnerships. Based on the results of control activities, a report is drawn up by the audit commission;
• drawing up acts on the income and expenditure activities of the association and the amount of mandatory contributions. The information recorded by the members of the commission is subject to announcement at a meeting of residents of the house;
• preparation of reporting documents indicating the effectiveness of the body’s activities.

Regulations on the HOA Audit Commission

The Regulations on the Audit Commission are a certified list of rules adopted by the provisions of the clauses of the Housing Code of the Russian Federation, the Civil Code of the Russian Federation and the Charter of the Homeowners Association, which takes into account all the features of the composition and activities of this structure. This list is disclosed by voting. Amendments to the regulations are also made through a referendum.

The document reflects:

1. method of electing auditors, their number, powers, period of operation;
2. rights and obligations;
3. pretexts for checking;
4. work rules;
5. rules of conduct of meetings;
6. implementation of document flow;
7. reporting conditions;
8. the grounds and procedure for introducing reforms into the structure;
9. method of ensuring the storage of reports;
10. conditions and method of dissolution of the Republic of Kazakhstan.

Typically, the RC is appointed for a two-year term, and the minimum membership is three people.

It is advisable to draw up the sample thoughtfully and clearly so that the auditors cannot exceed their authority in carrying out the work.

ACT

on the inspection of the financial and economic activities of SNT "Vidny"

for the period from 05/01/2019 to 04/30/2020

The financial and economic activities of the partnership were regulated by the income and expenditure estimate approved at the reporting and election meeting of SNT on July 20, 2020 (Appendix 1).

According to the estimate, it was planned to spend 5,600,000 rubles on the maintenance of the partnership. The membership fee was set at 8,000 rubles.

Gardeners wishing to receive water from the artesian water well of the partnership paid an additional fee “for tapping” in the amount of 1,000 rubles. The collection of the target contribution, determined in the previous year in the amount of 4,000 rubles, continued.

Accounting for financial transactions in the partnership is carried out using a specialized computer program "1C" in the form of journals that contain monthly account cards, statements of account transactions, payment orders, contract agreements, cash and bank debit orders, receipt orders, cash and sales receipts . To conduct the audit, these documents were provided to the audit commission in printed form.

Income

The partnership's income was determined by contributions and payments received from gardeners. Monthly data on their receipts are shown in the following table:

Cash inflow

Thus, the total amount of money received from gardeners in the reporting period is 8,557,933 rubles. It includes:

¾ actual membership fees - 4,941,469 rubles,

¾ targeted contributions – 581,100 rubles,

¾ payments for electricity consumed on personal plots – RUB 2,713,484,

¾ payments for the use of water supply – 321,880 rubles.

According to the writ of execution VS No. 085706661 to the account of the partnership by A.N. Svirin. (section 654) 15,000 rubles were transferred.

Debts

If last year 150 gardeners did not consider themselves obligated to pay membership fees, now there are 230 of them (list of debtors in Appendix 2). Instead of the amount planned in the income and expenditure estimate of 5,600,000 rubles. 4,941,469 rubles collected.

As of April 30, 2020, the total long-term amount of gardeners' debt for membership fees amounted to RUB 1,776,000. Debt on target contributions – 1,060,000 rubles.

To collect debts, lawsuits have been filed against several of the worst defaulters. Practice shows that courts, as a rule, satisfy claims filed on behalf of SNT, and collect from debtors not only the amount of debts, but also penalties, as well as legal costs incurred by the partnership.

Expenses

The amounts of money planned for expenditure and actually spent on the main items of the estimate are shown in the table below.

Comparison of amounts planned and spent

according to the main items of the income and expense estimate

The table shows that for a number of budget items the planned amounts do not correspond to actual expenses incurred. Costs for salaries of full-time employees, maintenance of the electrical network, water supply, legal services, and road maintenance turned out to be less than planned. Payroll tax costs are twice as high as planned.

In addition, unplanned amounts were paid in court enforcement proceedings, according to the resolution of the Forestry Committee for failure to comply with fire safety standards for maintaining a clearing under power lines outside the SNT territory.

In total, 8,049,911 rubles were actually spent on all items. The cash balance as of April 30, 2020 was 143,134 rubles, the bank balance was 750,179 rubles.

Employees' salaries

Payment of salaries to full-time employees was carried out on time in accordance with the income and expenditure estimates. In total, the costs for the item “salaries of full-time employees” amounted to 1,748,755 rubles. minus personal income tax.

There is no job description for the position of Deputy Chairman of the Board, introduced instead of the position of cashier.

Below is a table with data on the salary of full-time employees.

Staffing list of SNT "Vidny"

To perform seasonal work, contract agreements were concluded. In accordance with them, the salary of a plumber is 14,000 rubles. for 7 months, electrician’s salary - 10,000 rubles. for 7 months. Contracts were also concluded for the duties of the secretary of the board, one-time work on the repair of water and electricity systems, the roof and internal premises of the board, cleaning of wells and water towers. Payment was made under the article “Payments under civil contracts” in the amount of 260,228 rubles.

Electricity supply. From the partnership budget, 3,019,635 rubles were paid to the supplier organization (Mosenergosbyt) for consumed electricity. Gardeners, paying for electricity according to their meters, compensated the partnership only 2,717,139 rubles. A number of gardeners pay for consumed electricity untimely. Their debt to the partnership amounted to more than three hundred thousand rubles.

Payment for consumed electricity

To reduce the partnership’s dependence on unscrupulous gardeners who do not pay for consumed electricity, work has been carried out to switch gardeners to direct contracts with the electricity supplier. More than 300 relevant applications from gardeners were transferred to the Shatura branch of Mosenergosbyt.

Work has been completed on transferring the material part of the partnership's electrical grid (poles, wires, transformers, etc.) to the Moscow United Electric Grid Company (MOESK). The corresponding agreement was concluded with MOESK in October 2020.

Water supply system.

Initially, when the partnership was organized, the water supply system was designed to supply drinking water from an artesian well to three dozen water dispensers. For this purpose, the capacity of the well was quite enough to meet the needs of gardeners. To water the garden plots, two pumping stations pumped lake water.

Subsequently, the pumping stations were abandoned, and most of the water pumps were carelessly replaced with “tie-ins,” of which there are currently more than three hundred. Now we are not talking about drinking water at all, and water from an artesian well is used for household needs, mainly as a source of irrigation water. In the hot season, only those gardeners whose plot is located closer to the well have enough water. It will only get worse, since the number of people wanting to water their beds with artesian water is growing, and the chaotic branching of the water supply network leads to additional and unacceptable load on the well.

The problem is complicated by the fact that on July 1, 2020, in accordance with the requirements of the federal law “On Subsoil”, the owner of a well must have a license to extract water, and to obtain a license it is necessary to provide the administrative body with a set of technical documentation for the well, which is not available in the SNT. Extraction of water without a license may result in a fine being imposed on a legal entity of up to 1 million rubles.

To develop a technical passport for a well, calculate the balance of consumption and water disposal, as well as obtain a license for water production, an agreement was concluded with the specialized organization ECOLUX LLC. The total cost of work is 170,000 rubles. An advance payment of RUB 85,000 was made. Documents for obtaining a license were submitted to the Ministry of Ecology and Natural Resources of the Moscow Region.

Obtaining a license will not at all eliminate the problem of water supply for the partnership. On the contrary, the water supply system will have to be brought into compliance with current norms and rules, which have not been observed in our country for a long time.

Roads

It was planned to spend 640,000 rubles on the maintenance and repair of the access road to SNT and the main street. In fact, 16,000 rubles were spent on the purchase of sand, crushed stone and pothole repairs.

Also, the article providing for the clearing of trees and shrubs from the sides and ditches of the main street has not been implemented. Attempts to resolve the issue with the help of subbotniks failed.

Garbage removal

Garbage removal was provided mainly in a timely manner under an agreement with the organization ECO-LINE-Voskresensk LLC, which has the appropriate license. The total costs for the item amounted to 513,148 rubles.

Land surveying of public lands and land tax. During the reporting period, work was completed to determine the external boundaries of the partnership territory and survey public lands, which made it possible to sharply reduce land tax payments. As a result, if in the previous period (2018-2019) the amount of land tax was 119,168 rubles, then for the reporting period only 19,200 rubles.

Payment of enforcement proceedings and fines. In enforcement proceedings, 93,236 rubles were paid. According to the resolution issued by the branch of the State Public Institution “Mosoblles”, a fine of 150,000 rubles was paid for violating fire safety standards under power lines located outside the territory of SNT.

Below is a comparison of expenses by main budget items in recent years.

Comparison of expenses for the main budget items of SNT in recent years

The table shows that over the past year the increase in the partnership's expenses compared to previous reporting periods is less than 3%. This allows you not to increase the membership fee for the upcoming period.

The results of the board’s work to eliminate comments,

noted in the Audit Commission Report for the previous year

Comments and suggestions

1. The new law on gardening has been in effect for more than a year, and the partnership still does not have updated title documents, which include the Charter, Internal Rules and Regulations on the Audit Commission.
2. The financial position of the partnership in the reporting period generally remained stable. The increase in expenses, compared to the previous reporting period, is minimal, which makes it possible not to increase the size of the membership fee.
3. For a number of items in the income and expense estimate, the amounts planned for expenditure do not correspond to the actual costs incurred.
4. Expenses not supported by reporting documents were not identified.
5. The number of debtor gardeners has increased compared to the previous year.
6. The Board needs to:

a) complete the development of the Charter, Internal Rules and Regulations on the Audit Commission and approve them at the next general meeting of the partnership;

b) develop a job description for the deputy chairman of the board;

c) conduct an inventory of material assets;

d) complete the work of registering the buildings of the gatehouse and the management board of the partnership;

e) prepare proposals for alteration of the water supply system in accordance with existing rules and regulations;

f) from gardeners who do not respond to requests to repay accumulated debts, to more actively collect them through the judicial authorities.

Appendix 1 – Income and expenditure estimates for the period from 05/01/2019 to 04/30/2020

Appendix 2 – List of debtors

Competence

The scope of work of a member of the audit commission accepts the basics of the regulations on the HOA audit commission, which do not have a basic form for each. But there are a number of responsibilities and functions that are listed in literally every protocol compiled. The council is structured on:

• supervising the functionality of the organization;
• carrying out an analysis of the solvency of the partnership;
• consideration of applications from HOA members;
• compliance with the rules and laws prescribed in regulations;
• drawing up a plan for subsequent quarters;
• the ability to request from the HOA board all the necessary evidence for conducting an intelligence campaign.

The Republic of Kazakhstan may also enjoy a number of additional rights. For example, council members can:

• request economic and monetary archives for reports;
• bring to justice those responsible for providing false documents;
• involve outside specialists to conduct an audit;
• demand convening as members of the convocation of the government in the event of a threat of violations.

Who to hire as auditors

As is already known, the meeting of residents elects the Homeowners Association.
But it is impossible to officially begin its activities without the formation of a supervisory body - the Audit Commission (RC). Owners of housing in an apartment building can become members of the Republic of Kazakhstan. At the same time, it is unacceptable for the audit commission to include the chairman of the HOA or members of its board.

It would be more reasonable to suggest choosing as an auditor those owners who understand at least a little about financial matters - perhaps lawyers, accountants or entrepreneurs living in your home. Having a professional on board will help you avoid all sorts of mistakes.

As a rule, the audit commission is elected for a period of two years.

If violations of the law are detected by members of the audit commission, it may be held accountable (civil, administrative, criminal).

If there are no homeowners willing to be part of the audit commission, you can use the services of firms conducting audits. Funds for paying for services must be included in the cost estimate.

Here is the main list of rights traditionally vested in the HOA audit commission:

• possession of direct access to the main documents of the HOA, including financial statements;
• having access to cost estimates and monitoring their validity;
• control over the distribution of financial resources by the HOA;
• involving third parties in the work if this will lead to an increase in the efficiency of the HOA;
• asking the board to provide documents and resources to improve the work of the body.

For your information,
the general rights of HOAs are prescribed in Art. 137 of the Housing Code of the Russian Federation, and the private powers of the audit commission are specified within the framework of the Regulations drawn up at the general meeting.

Responsibilities of the commission

The commission's intelligence operations should:

1. carry out inspections within the deadlines set by the current legislation and the charter of the HOA;
2. carry out an audit of material and economic work at least once every 12 months;
3. record information about annual expenses and income;
4. disclose at the general meeting the conclusions and results of the procedures and examinations performed;
5. carry out verification work no later than 30 days from the date of the decision to carry it out.

Carrying out an inspection

Labor procedures of the Republic of Kazakhstan must be carried out at least once every 12 months. Upon completion, auditors provide reports.

Sudden intelligence procedures may require additional time to obtain the necessary “permit” documentation. They are held no more than twice every 12 months. It is advisable to record the entire report of the HOA audit commission.

After submitting a request to carry out the work, the missing documents arrive five days later.

Conclusions must be provided to all members of the HOA board. For homeowners of a multi-building building, reporting is much easier to convey through publications on the Homeowners Association electronic service or announcements posted on information stands. A more effective option for publicizing the results of the work done is a meeting.

The reporting must reach residents and board representatives no later than 15 days after the inspection.

Legal grounds

The Regulations on the HOA Audit Commission is a special legal act on the basis and in accordance with which the activities of the body are regulated. This act of lawmaking is approved by the decision of the participants of the homeowners’ association adopted at the general meeting. Information regarding the approval of the provision is entered into the protocol.

Contents of the Regulations on the Republic of Kazakhstan

1. functions and powers of the Republic of Kazakhstan;
2. the procedure and conditions for carrying out audit activities, both planned and unscheduled;
3. procedure for electing members of the Republic of Kazakhstan;
4. grounds for early termination of the powers of the Republic of Kazakhstan;
5. rules for holding commission meetings;
6. general and final provisions.

Act

The variety of acts is not wide, and as a result of the audit, the decisions are divided into two types - annual and current. The first type includes mappings in protocols:

1. participants of the exploration company, all involved specialists;
2. information about each participant;
3. subject area of ​​the survey, namely: budget expenditure, savings and damages, contract agreements, payments to members and bonuses, debt of owners, implementation of cost estimates;
4. measures taken to detect lawlessness and failures;
5. signatures of council members.

The second type uses exclusively indications of violations.

Purposes of the audit

According to the regulations of the laws of the Russian Federation, regularly conducted audits are carried out with the aim of:

• expedient maintenance of documentation that has provisions on the cost and income sides of the partnership’s activities;
• timely execution of work;
• reporting the relationship between work and articles of legal acts;
• determining the required items of expenses and income.

The Republic of Kazakhstan also checks the compliance of cash reporting with statements and bank accounts, as well as financial procedures for the earned payment of the board of the partnership.

Audit of homeowners association - who can initiate

According to the norms of the Housing Code (mainly section 6, chapters 13-14), the purposes of conducting inspections by the HOA audit commission are as follows:

• control of documentation that confirms the main items of income and expenses for non-commercial needs;
• determining consistency between reports for all items;
• identifying the need to maintain certain areas of income and expenses;
• monitoring the fact of timely provision of these articles;
• Conducting verification activities to ensure compliance of cash reporting with bank statements and accounts.

If there are still controversial issues, you can also consult a free chat with a lawyer at the bottom of the screen or call Moscow; Saint Petersburg; ext.480 Free call for all of Russia.

• an instruction given by a meeting of persons who are full members of the HOA (this right is stated in Articles 137 and 141 of the Housing Code of the Russian Federation);
• receipt of a written request from the chairman or board of the homeowners association;
• personal initiative of the audit commission regarding the audit.

The planned event must start no later than 15 days from the start of the financial annual period. It must not cause any interference or disruption to the operating mode. Each of the stages involves the provision of relevant reports by the Republic of Kazakhstan, and 30 days after completion the commission is obliged to prepare a conclusion on the work done.

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An audit of a homeowners association is an excellent opportunity to verify the competence of board members. Find out how to identify cases of waste of funds and where to file a complaint about the activities of the HOA. Audit of HOA activities, grounds and initiators. What criteria should you use to choose an audit company? Terms and conclusion of the contract, inspection procedure.

The audit of financial and economic activities carries out the following tasks:

1. Informing residents about the real state of the HOA in the field of finance.
2. Obtaining information about the presence or absence of an unlawful financial policy of the partnership.
3. Checking the accuracy of reporting documentation.
4. Checking the correctness of accruals for utility bills and debts of residents of a high-rise building.
5. Determining whether the organization’s costs and income correspond to the actual price of its services.
6. Receiving recommendations by HOA members for further efficiency of activities.

Carrying out audit activities helps to identify a number of problems present in the organization. The most common problems are:

1. Lack of ownership in the high-rise building by the chairman of the partnership.
2. The absence of a commission in the organization that carries out audit activities.
3. Lack of documentation of HOA members in this organization.
4. Contradiction of information contained in the Charter of the partnership with Russian legislation.
5. Lack of a planned action program to improve the living conditions of owners.
6. Lack of documented agreements with residents of the apartment building.
7. Lack of agreements with companies that supply electricity, gas, water, etc.

An audit of the activities of an HOA is a procedure that is objectively necessary more for the board than for ordinary members of the partnership.

Thanks to a timely inspection, the board receives a number of benefits:

• identifying existing errors in maintaining financial records in preparation for an unscheduled visit by regulatory or law enforcement agencies;
• developing ways to eliminate violations;
• control over the activities of our own accounting service;
• checking the compliance of the financial documents used with the forms approved by the Ministry of Finance.

All these nuances will allow the board to avoid liability for mistakes made in tax and accounting, avoid fines, dismissals and a ban on holding the position of chairman in the future.

Cost of verification

It is impossible to name the specific cost of the audit. Commission services are paid in each case individually, based on the available volume of work.

Often, the capital of an HOA does not exceed the threshold of 20 million rubles. In addition, the partnership cannot switch to a specific tax payment system. The cost of an audit under such conditions varies between 25-70 thousand rubles. The selected company will provide a more specific figure.

Large sums of money pass through HOA accounts, so this is one of the reasons to check the activities of the organization

According to the provisions of the Federal Law “On Non-Profit Organizations”, the raison d’être of an HOA is to manage an apartment building. Although the homeowners association's purpose may not be to make a profit, large sums of money flow through its accounts.

All these are reasons to conduct both scheduled and extraordinary inspections of the partnership.

Most often, unscrupulous management companies launder money using the following schemes:

1. Concluding contracts with front and affiliated organizations. In this case, there are several possible scam options. If work is carried out under such contracts, it is usually at prices that are an order of magnitude higher than the services of other companies. Often, a verification contract may turn out to be fictitious, when no work was carried out under it, and the funds for payment were transferred to the contractors’ accounts.
2. Signing contracts for work that is not necessary. Moreover, there are often cases when, based on the results of their completion, the papers were reworked, accompanied by additional payment.
3. Overpayment of HOA members when, without any justification, the salaries of the management of such organizations increase significantly.
4. Withdrawal of funds from trust funds and subsequent opening of a deposit in a bank. The management of the HOA keeps the accrued interest for itself.
5. Tax evasion. This scheme is often accompanied by the collection of contributions from owners in cash. The funds received in this way are not recorded anywhere, which means it is almost impossible to prove the fact of dishonest performance of duties by the management company.
6. Illegal disposal of common property of owners. Most often it manifests itself in the form of renting out common home areas. The proceeds from such transactions often end up in the pockets of HOA board members.
7. The management's negligent attitude towards the performance of assigned duties, which leads to the deplorable state of the courtyard areas and entrances of the house.

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The work of the homeowners' association should be organized as transparently as possible. Concealing certain information from the owners is a good reason for initiating an inspection by the management company. If fraud is detected, it is necessary to send statements to supervisory and law enforcement agencies.

There are no specific tariffs for the cost of HOA audit services in the legislation or in any specific regulations. Each situation is subject to individual assessment and depends on the complexity and scope of the proposed activities. Traditionally, as practice shows, the size of the remuneration that auditors ask for is in the range from 25 to 70 thousand rubles. An important role is played by the urgency of the implementation of measures and the qualification level of the expert.

The subject of verification activities carried out by control and supervision bodies is noted within the 11th paragraph of the Regulations on State. lived supervision No. 493 dated . And in accordance with Federal Law No. 294 “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs”, scheduled and unscheduled inspections can be carried out.

1. Scheduled inspections of HOAs are carried out on the basis of annual plans and schedules developed by state control bodies. Traditionally, these measures are carried out once per year, unless otherwise provided by regional legislation.
2. Unscheduled measures are carried out on the basis of the grounds provided for in Part 2 of Art. 10 Federal Law No. 294, as well as Part 4.2 of Art. 20 Housing Code of the Russian Federation.

For your information

Both types of HOA inspections can be documentary and on-site in nature. In any case, the time period for conducting them cannot be more than 20 working days.

The document is drawn up by employees of the auditing organization. The text of the HOA audit report must necessarily contain the following data:

• name of the housing association;
• the time period during which the inspection was carried out;
• areas that were tested;
• errors and shortcomings identified during the event;
• possible ways to eliminate them.

The act acts as a confidential type of documentation and is drawn up in two copies, respectively, for the customer and the executor of the HOA inspection.

An audit of the activities of an HOA is a control measure designed to verify the partnership’s compliance with its obligations established by Article 148 of the Housing Code of the Russian Federation:

• compliance with housing standards;
• timely hiring of workers who must service a multi-story building;
• carrying out major repairs;
• housekeeping;
• maintaining accounting and financial reporting.

The rights of residents to inspect the activities of the HOA are secured by Article 143.1 of the Housing Code of the Russian Federation, according to which they have the right to familiarize themselves not only with the Charter and the certificate of state registration of the organization, but also with income estimates, financial reports, accounting reports, and property documents.

During the audit the following is checked:

• technical documents for multi-apartment buildings;
• estimates for major or current repairs;
• reports on their implementation;
• minutes compiled as a result of meetings of members of an organization.

In addition to documents, the tax office can view all financial transactions of the HOA (receipt and expenditure of funds, agreements with contractors, economic situation of the organization).

• Since the HOA carries out economic activities and bears financial responsibility, it must be inspected by supervisory authorities.
• One of them is the audit commission.
• What kind of structure is this, what rights do its participants have and what is the procedure for carrying out the audit?

• Monitoring the compliance of the partnership’s activities with the charter;
• Control over accounting (calculation and execution of financial resources, rational use of funds, remuneration, transfer of contributions);
• Control over the preservation of property on the balance sheet of the HOA.
• Progress of inspections and reporting
• Inspections by the Audit Commission can be scheduled or unscheduled.

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Requirements for RC meetings

Meetings held by members of the Republic of Kazakhstan are subject to the following aspects:

• Discussion meetings are held solely based on the results of inspections or inventory;
• the chairman chooses which member of the commission will lead the meeting;
• During voting, each resident of the building has one vote. If some important issue is raised at a meeting, and the single number of votes is divided by 50%, the decision is made by the current chairman of the government;
• the tenant inquires about the gathering of the event 3 days before the decision is made.

Penalties are determined at the discretion of the community. Participants in inspections are vested with a number of rights that allow them to eliminate unresolved issues during inspections, but they must not abuse their powers and use them in their own interests. It is important that the commission members properly treat their obligations and strive to eliminate shortcomings in the management process. Otherwise, if obvious violations are discovered, the residents of the building have the right to declare the early organization of a new commission.

The initiative of the owners of living space plays a decisive role in housekeeping. It allows for premature recognition of violations and those responsible for the occurrence of deviations, contributes to the prosperity of the functioning of HOAs and overcoming crises.

Commission report: example and recommendations

In addition to the year-end report, the HOA inspection body must provide residents with a detailed sample report from the audit commission, which must contain the following information:

1. Reporting period.
2. Responsible persons.
3. Meetings held.
4. Expense estimates for residents.
5. Sources of funds.
6. Purposes for spending funds.
7. Detected violations.
8. Final findings and conclusion.

In general, everything is approximately the same as demonstrated in the example.

Both inspection reports and reporting documentation on the activities of the audit commission must be provided to them for review at any time upon the request of residents. Residents also have the right to demand minutes of the meeting for each case.

The activities of auditors in HOAs are of great importance and help to prematurely identify and eliminate violations and those responsible for them. Allows you to prevent a crisis in the HOA, both in terms of financial and in terms of ensuring the normal functioning of this organization.

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