Grounds and procedure for conducting an audit of an HOA

Each resident of an apartment building may encounter problems regarding its management and proper organization of its operation.

In addition, questions may arise regarding cleaning the local area and repairing building structures.

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The owner of the premises cannot alone resolve all the issues related to the problems of operating an apartment building, so the solution may be to join a partnership formed by the owners.

Who can conduct an inspection?

First of all, you, as a client of this organization, have this right.

If you suspect your partnership of waste or incompetence, take the time to first get a copy of the agreement you entered into with it.

Find points there where you can receive complete information about the activities of the HOA, and begin to act.

Article 150 of the RF Housing Code sets out the provisions on the audit commission. This is a body of the HOA, recruited from residents who are not on the board at the same time.

The Audit Commission is obliged to check the activities of the current board. But at the same time he cannot interfere in his decisions.

The prosecutor's office has this right. The Federal Law “On the Prosecutor's Office” dated January 17, 1992 gives it the authority to supervise the actions of legal entities. An HOA has the right to carry out its activities only if it is registered, so supervisory powers also extend to residents' associations.

ATTENTION!

Although the prosecutor's office specializes in complaints about organizations' failure to comply with criminal laws, do not be afraid to file your complaints there. Even if the prosecutor considers them non-core, all data will be forwarded to the necessary authority for verification.

The State Housing Inspection and Rospotrebnadzor have the opportunity to check the activities of partnerships. The competencies of these bodies are similar in the matter of housing inspection.

The housing inspection checks the condition of the infrastructure of the house and the surrounding area to ensure its compliance with sanitary and fire safety standards.

Rospotrebnadzor can check whether the services provided comply with the agreement concluded with residents and sanitary standards. Its competence is narrower than that of the housing inspection.

Rospotrebnadzor employees rather check specific facts of poor quality services provided to HOAs.

The need for control

An HOA, like any business organization through which large sums of money pass, does not always act within the law.
There are several fraud schemes that are often carried out by chairmen of management organizations.

1. The most common of them is concluding fictitious contracts with subcontractors and withdrawing money through shell companies to the bank accounts of third parties.
   The money is taken from the fund to support the financial condition of the house, which is formed by payments from residents. The HOA has less money to maintain the house and yard. All residents of the house suffer.
2. Another scheme, which is much more difficult for legally unprepared residents to notice, is bypassing tax laws and requirements for auditing legal entities.
   Law enforcement agencies have recorded cases where chairmen of partnerships took money from accounts in cash.

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

   If your HOA chairman decides to take such a step, immediately complain to the prosecutor's office.

3. In addition to fraud and money laundering, there may be cases of negligence by the management of the partnership in their duties.
   This results in poor quality of services provided by the organization.

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

And this is also a reason for a complaint, because you have the right to good service under the Law “On Protection of Consumer Rights”.

How to control?

The easiest way to check the activities of such an organization if you have doubts about its integrity is to send a complaint to the competent authority.

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

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

Request an inventory list and accounting reports. Check them. Request reports on the work performed. If the HOA ordered work from subcontractors, find out everything about these organizations through the Unified State Register.

Auditing

An audit is an inspection of the integrity of an organization's financial activities.

The company conducting the audit requests accounting data, assesses the legality of the actions of the partnership board, and checks inventory lists.

It will also be checked whether the organization's management acted within the scope of their authority.

Sometimes the heads of the board of residents' associations, bypassing Article 145 of the Housing Code of the Russian Federation, set tariffs, spend funds from the reserve fund at their own discretion, and increase their salaries.

An audit can easily detect these facts, even by simply interviewing residents.

Who can initiate

The subject of the audit company's audit is financial and economic activities relating to the common property of residents. Therefore, the issue of starting an audit can be decided by a general meeting of residents.

According to Article 45 of the Housing Code of the Russian Federation, any owner has the right to convene an extraordinary meeting.

ATTENTION!

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

Audit cost

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

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

Cost of audit services

The cost of an audit may vary significantly for different situations requiring it. For example, when residents use the services of commercial independent organizations, the price of the procedure can be 25-50 thousand rubles or more.

At the same time, when the procedure is carried out by government agencies, for example, the tax service or Rospotrebnadzor, the audit will cost residents free of charge.

We recommend reading: What does Rospotrebnadzor check?

Types of reporting for HOAs

The partnership, as a legal entity, is required to report annually on the results of its work. A request for information can come either from the owner of the premises, by sending an appropriate request, or from higher authorities.

Internal reports

Provided to owners of residential premises at the annual meeting, which is held in accordance with Art. 45 Residential Complex of the Russian Federation

, in the second quarter of the year following the reporting one.

IMPORTANT!

The main function is to prove the competence and legality of the actions of senior officials in the field of managing a residential building.

Chairman's report

The report on the activities of the chairman is based on data on the work done and the fulfillment of duties established by the job description, which include:

1. Management of the board.
2. Drawing up estimates of income and expenses, cash flow control.
3. Monitoring compliance with the terms of the agreement between the HOA and contractors, resource supply, and service organizations.
4. Maintaining accounting and tax reporting, providing data to the Federal Tax Service.
5. Hiring and dismissing workers.
6. Monitoring the maintenance of public property in proper condition, for example, making a decision on the start of repairs, checking the elevator, etc.

Each partnership, based on its goals and problems, approves its job description.

Board report

The HOA board is created to assist the chairman in fulfilling his duties in managing the apartment building; their functions are similar. In accordance with paragraph 4 of Art. 151 Housing Code of the Russian Federation

, management can manage collective funds in accordance with the approved budget. The income of the partnership is formed from:

• payments and contributions from owners;
• received government subsidies, including for the maintenance and operation of apartment buildings, provision of utilities;
• revenue from financial and economic activities (FAC);
• other income.

The income is spent on the general expenses of the homeowners association for maintenance, repairs, management, maintenance of the house, wages of hired workers, and part of the funds is sent to specialized funds.

Based on the available data on expected revenues and expenses, the board prepares an estimate for the homeowners association, the report on the implementation of which is submitted to the general meeting.

The main reason for declaring bankruptcy is the debts of the homeowners association to resource supply organizations, which file a claim in court in order to collect unpaid funds.

HOA liability

During the investigation, the chairman's activities are examined for deliberate bankruptcy. If violations of the law are detected on the part of the manager, administrative and criminal liability measures will be taken against him under Articles 160 “Misappropriation and Embezzlement”, 285 and 286 “Abuse and Excess of Power” of the Criminal Code of the Russian Federation.

If guilt is not proven, the partnership will answer for its obligations with its own property (transport, office equipment, bank accounts, real estate), which will be sold, and the funds will be used to pay off debts.

Owners' responsibility

Owners of residential premises are responsible for the debts of the HOA in the case when the reason for their occurrence is non-payment of utilities on the part of the owners themselves. In this case, the resource supply company will take legal measures to collect debts: limiting the supply of resources or going to court.

Homeowners' association reports are divided into internal ones for the general meeting and external ones for supervisory authorities. Any citizen has the right to receive information about the results of the management organization’s work after sending a corresponding request.

The activities of the HOA are audited annually by an audit commission or an independent audit firm.

State supervisory authorities check the work of the organization, studying the reports received, as well as unscheduled, based on incoming complaints from citizens. If a violation of the law is proven, the partnership is held accountable.

In order to collect debts from the HOA, a statement of claim is sent to the arbitration court, which orders an inspection of the FCD to determine the reasons for the formation of the debt. Often, a partnership does not have the means to solve its problems and is liquidated with debts.

Homeowners' associations are non-profit organizations.

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According to the provisions of civil legislation, this means that the main purpose of its creation is not the receipt and distribution of monetary profits, but the satisfaction of the non-material needs of its participants.

In relation to HOAs, we can talk about such a goal as organizing the maintenance and servicing of common property - an apartment building.

Research Institute of Housing and Communal Services | UA audit

"Research Institute of Housing and Communal Services" provides audit services for HOAs (homeowners' associations), TSN (real estate owners' associations) and management companies (management companies).
An audit of an HOA/TSN and a management company is an audit of the activities of a homeowners’ association, which is a non-profit organization responsible for the management and operation of the common property of the house.

Check (audit) of TSN/HOA and management company

Homeowners often do not trust homeowners' associations/homeowners' associations and management companies, doubt the correctness of rent calculations, targeted and justified spending of funds, and many other issues.

It is not always possible to independently check the activities of a TSN/HOA or management company; this requires professional knowledge and considerable time. A way out of the situation may be a check (audit) of a TSN/HOA or a management company with the involvement of an audit organization.

An HOA audit today is beneficial to all parties - the board, the accounting department, the chairman, and the homeowners. For owners, the audit will help provide answers to many questions; for example, after an audit of a homeowners' association/housing association, you can achieve a reduction in utility tariffs by up to two times.

For our company, an audit is not only about finding errors and violations or confirming their absence, but also about offering the client the best way out of the situation. Therefore, by conducting an audit, TSN/HOA and management companies will not only confirm their transparency and the absence of violations to the owners, but will also receive recommendations on accounting, tax optimization options and other important issues.

If you decide to conduct an audit of your HOA or management company, it is important when choosing an auditing company to make sure that it already has considerable experience in this area, then the approach will not be formal and it will be possible to identify all, even deliberately hidden, frauds. The audit of TSN/HOA and management companies is a very specific area and has a number of nuances in comparison with a regular audit. Our company has the necessary experience and qualified employees for this.

Advantages of conducting an inspection for TSN/HOA:

• the opportunity to show owners their transparency and absence of abuses
• obtaining an objective assessment of the quality of tax and accounting
• you will be able to find out whether you face fines and additional charges in the event of a tax audit
• optimization of tax costs
• the check will help to find out whether there are any errors in the activities of the HOA that could lead to the withdrawal of the partnership’s income to the state budget

The audit will allow homeowners to:

• find out the real financial situation of the HOA
• find out about the presence or absence of financial abuse
• check the accuracy of the HOA or management company report
• clarify whether accounting and tax payment are properly organized
• check the accuracy of charges and utility payments
• find out whether income and expenses correspond to the approved estimate
• identify cases of deliberate overestimation of costs
• obtain an opinion on the effectiveness of cash management

The initiator of an audit of an HOA or management company can be a general meeting of residents or the HOA itself - the board or chairman. By law, all homeowners can familiarize themselves with the results of the audit.

The cost of audit services will depend on the areas of HOA activity you have chosen that are subject to audit, the number of financial transactions and other factors. On average, expenses for one apartment usually range from 250-300 rubles. The contract for conducting the audit is concluded between the HOA and the auditing company.

What does an audit of HOAs/TSNs and management companies allow you to check?

Apartment owners often watch with great interest the activities of the owners' association, in particular the expenditure of funds allocated to them.

Finance is allocated for major and current repairs of the house, its maintenance and upkeep.

Article 150 of the Housing Code of the Russian Federation regulates the actions of the audit commission, which is obliged to at least annually evaluate the financial activities of the HOA. Their competence includes verification, which includes:

• Checking the correctness of cost and income estimates, the validity of calculations based on their more specific calculations.
• Availability of documents with approved estimates of expenses and income and their timely provision by the owner of the premises for their approval.
• Accurate reporting on the execution of the prepared estimate.
• The actual receipt of funds and their further expenditure based on cash reports, bank statements and advance reports.
• Tariffs for utilities and housing.

As a result of the inspection, the audit commission draws up a report on the activities of the HOA/TSN and the management company, which is presented at the general meeting of the members of the partnership. For effective control of financial and economic activities, it is necessary to prepare and approve an annual plan and a report on how much it was implemented.

Advantages of using third-party auditors:

The audit of HOA, TSN and Management Company will be carried out based on the agreement concluded between the customer and the contractor.

A group of our competent auditors will study tax and accounting statements, contracts, primary and statutory documents, accounts, and, if necessary, seek additional explanations.

After the inspection, residents will receive an audit report and a report describing the progress of work and identifying possible violations, comments, and abuses. At the end there are recommendations from experts.

This is a very effective way of monitoring the activities of management organizations, since it is carried out by independent auditors who can adequately and impartially assess the activities of representatives of the home/real estate owners’ association and management companies.

Remember that preventing violations is cheaper than eliminating their consequences.

Having studied and assessed the features of the accounting system and the internal control system, the auditor makes a conclusion about the compliance of the internal control system with the requirements set by regulatory documents.

​

Cost of audit:

The cost of conducting an audit of the HOA (homeowners' association), TSN (real estate owners' association) and management companies (management companies) is determined based on a personal conversation.

The cost of an audit depends on the volume of activity of the organization being audited, the diversity of its activities, location, urgency and other factors. To accurately determine the cost, it is necessary to clarify all the points, after which a commercial proposal will be drawn up.

Rights and obligations of the organization

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

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

Law

The main norms listing the rights and obligations of HOAs are the Housing Code.

The rights accordingly include:

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

The responsibilities of the HOA are listed in. The main one is ensuring compliance with the requirements of laws and other federal regulations and the charter of the partnership.

Other responsibilities include:

• home management;
• fulfillment of obligations under concluded contracts;
• maintain the condition of the common property of the house in proper condition (technical, sanitary, etc.);
• ensure the fulfillment of their duties by owners of apartments and non-residential premises;
• respect the rights and interests of all owners when disposing of common property;
• maintain a register of HOA participants;
• register all changes in the charter in the prescribed manner.

Involvement of private audit firms

In addition to official supervisory authorities, there are commercial companies that also have the right to audit the economic activities of HOA CJSC for a certain fee.

How is this decision made? Residents convene a general meeting, in which at least ½ of all owners are required to participate.

The cost of the auditor's work will be:

1. From the number of documents checked;
2. Number of analyzed business transactions;
3. The need for the presence of an auditor at a meeting of residents and his personal appearance;
4. Time spent on the audit (usually no more than 10 days);
5. The number of transactions analyzed and agreements concluded by the partnership.

For an additional fee, the company will collect a package of documents to go to court and protect your housing property rights. By using the services of an independent expert, you will receive an honest result and will also be confident in the confidentiality of your cooperation.

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HOA activities

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

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

However, several main directions can be identified.

Main

The main area of ​​activity of the HOA is the management of common property in an apartment building.

If we consider this concept in detail, we can highlight management functions such as maintenance and repair. As well as providing residents with various utilities.

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

1. Ensuring uninterrupted supply of water and sewerage, gas (if the house is gasified), heating (in the cold season).
2. Maintaining all communications in usable condition.
3. Planning and carrying out maintenance work on the house and surrounding area.
4. Concluding contracts for maintenance and performing various works with contractors.
5. Organization and implementation of repairs (current and major).
6. Maintaining the common areas of the house in proper condition (lighting, heating, cleaning, timely repairs).
7. Maintaining technical documentation.
8. Consideration of residents' complaints and elimination of the deficiencies indicated in them.
9. Calculation of payments and much more.

Economic

The permitted economic activities provided for in Article 137 and include the following:

operation, maintenance and repair of common real estate;

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

Despite the fact that the HOA has a non-profit purpose, it can receive profit from its business activities. But it can only be used to achieve the main goal - managing the house.

That is, the law does not allow the transfer of received funds to the participants of the partnership. But sending them for repairs or improvement is fine.

Income-generating activities are subject to tax.

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

Home management

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

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

The collective governing body is the board. The audit commission controls the expenditure of funds.

How can residents check the work of the management company?

If representatives of the management company ignore these requirements, you should file a complaint with the State Housing Inspectorate.

Lipetsk Rating: Reviews: Hello. Write statements in free form in . Indicate what worries you and what to pay attention to.

The owner of the apartment can also go to court. It is worth noting that currently management companies cannot operate without a license. Certification of management companies should improve the quality of services provided, since a license to service an apartment building may either not be given initially, or canceled after any problems are identified in the work.

Irina Gentsler, head of the housing sector, Institute of Urban Economics Foundation Control by residents is extremely necessary. Residents pay decent money to the management organization and must understand what they are getting for this money, whether the common property in the house is really maintained properly. Often, management companies perform visible cheap work - cleaning the entrance, yard, garbage removal.

Whereas no one thinks about the condition of roofs and in-house engineering systems.

Examination

The HOA manages the building. But this does not mean that their work is not checked or controlled by anyone. Moreover, the activities of the HOA are more transparent than those of many management companies.

In case of dissatisfaction with the work of the board and the chairman, as well as violations of the rights of residents, the latter have leverage. Let's look at how to check the activities of an HOA.

Who is in control?

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

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

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

This decision can then be appealed to the court.

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

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

• prosecutor's office;
• State Housing Inspectorate;
• Rospotrebnadzor.

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

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

Nuances

1. Practice shows that if an HOA is unable to pay off its debts on its own, it is liquidated.
2. If the head of the HOA has violated the law, he falls under administrative and criminal liability under Art.

Depending on the persons conducting the HOA inspection, it can be classified into the following types:

• internal - initiated by members of the HOA and structures interacting with it;
• external – carried out by third-party monitoring organizations.

Depending on the completeness of coverage, the verification activities of the homeowners association may be as follows:

• complete: an audit of all documents is carried out; traditionally, this measure is relevant before the visit of employees from important authorities (prosecutor’s office, housing supervision);
• partial: include a minor area (for example, declarations).

Attention

Each type of HOA audit has its own characteristics and nuances.

1. Internal. Regulated by the norms of the Housing Code of the Russian Federation.

They conduct regular scheduled audits of the service company's performance. Typically the inspection frequency is 1 year. During this period, each partnership is required by law to report to the owners of residential premises.

The operating procedure of the audit commission has certain features:

• conducts an audit of the financial activities of the partnership for one calendar year,
• the commission sums up the results of the work, but does not have the right to influence decisions made by the management of the HOA,
• draws up consolidated reporting, and also compares income with expenses and makes an opinion on the work of the HOA.

The documents drawn up as a result of the inspection are necessarily brought to the attention of residents.

So don’t neglect it. Usually, the purpose of the check is:

• identifying discrepancies between reporting information and actual data;
• identifying errors in maintaining accounting records;
• identification of facts of deliberate violation of legal norms.

In any case, the participation of law enforcement agencies in resolving disputes arising as a result of an inspection, for example, in the event of detection of theft, is mandatory. The involvement of employees of these bodies can be initiated either by the chairman himself, who has checked the activities of the partnership, or by any other interested person.

Thus, not only authorized persons or organizations, but also each resident of an apartment building are recognized as responsible for the proper operation of the HOA institution.

Audit of HOA - who can initiate it? This legal instrument is an effective mechanism for verifying the activities of such a non-profit organization. Of course, when it is appointed by outsiders, permission from the governing body of the organization is necessary.

However, in cases where a review of this kind is initiated from within the organization, completely different rules apply. This is one of the ways to check the activities of the HOA (homeowners' association).

In the video about monitoring the activities of the partnership

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week

.

Each resident of an apartment building may encounter problems regarding its management and proper organization of its operation.

In addition, questions may arise regarding cleaning the local area and repairing building structures.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how to solve your specific problem

— contact a consultant:

It's fast and FREE

!

The owner of the premises cannot alone resolve all the issues related to the problems of operating an apartment building, so the solution may be to join a partnership formed by the owners.

What it is

Often, residents of an apartment building regard the actions of the HOA and its chairman regarding financial transactions as not meeting the requirements of the charter.

They believe that the cost of utilities is high, the estimated cost of repairs in the access areas is too high, and the quality of the work performed does not meet the requirements of building codes and regulations.

Questions regarding the requirements of premises owners are resolved by the audit commission.

According to the definition given in the provisions, it is a supervisory body exercising control over the financial and economic activities of the organization.

The Audit Commission has the right to carry out inspections at any time during the current year.

In accordance with the regulations, the audit commission audits the activities of the partnership annually, after which its results are presented to the general meeting.

In addition, an estimate drawn up on the basis of income received and funds spent and a report indicating the amount of contributions and payments made to it are subject to submission.

They are established by the board and approved at the general meeting. The estimate is drawn up by the HOA board in accordance with the provisions.

It allows you to set the amount of payment that is paid monthly by each owner of the premises.

In addition, the estimate includes the costs of cleaning the local area, maintaining in good condition engineering systems for heating, water supply and sewerage, gas supply, and carrying out repair work in individual building structures.

It includes expenses that are established by the regulations of legislative acts and the charter of the HOA. The norm is laid down in the provisions.

Legal acts

In addition to it, a number of provisions are enshrined in the charter and individual regulations developed on the basis of these.

The Audit Commission is elected for two years, after which it is dissolved. To carry out its activities in subsequent years, its members are re-elected.

According to generally accepted rules, the owners of premises hand over contributions to the partnership; the basis and purpose of the inspection of the audit commission is to establish their expenditure in accordance with the items provided for in the estimate.

Election process

Members of the audit commission are elected at a general meeting of premises owners through voting.

As a rule, its members include persons attracted from outside who specialize in the field of finance, owners of premises who are not its members.

The number of members of the audit commission is established by the general meeting, based on the provisions of the charter.

A chairman is selected from its members to represent the interests of the audit commission before the members of the HOA, its board and the chairman.

As for the legal status, the composition may include both legal entities and individuals.

A prerequisite is that they reach the age of majority and are recognized by a medical and social examination as capable.

Video: cost estimates for HOAs and housing cooperatives

Commission Regulations

Each partnership develops an act “,” which is the main document defining its rights and obligations.

The act is approved by the general meeting, which is given the opportunity to make amendments, proposals and comments on its provisions.

The regulations on the audit commission are approved by the general meeting in the manner prescribed by the charter.

Work of the counting commission

The Counting Commission is a body that, at each HOA meeting held, counts how many residents voted. Its formation may be provided for by the charter of the partnership. If we are talking about absentee voting, members of the 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 either on your own or with the help of third-party organizations. Both options are regulated by current legislation.

A homeowners' association is a non-profit organization that pursues for its purposes joint management of the owners of common property in an apartment building. The management of the HOA is obliged to act within the framework of the legislation of the Russian Federation. The partnership must regularly send reports, with the help of which supervisory authorities monitor the organization’s work and identify errors. Gross violations cause unpleasant consequences for the owners and the entire partnership.

Audit check of HOA

The Audit Commission has the right to demand any documents regarding the economic or financial activities of the organization.

If violations are revealed during the inspection, it convenes a general meeting. The issue of the competence of the board or its chairman is put on the agenda.

At the same time, the meeting is presented with documents confirming the fact of violations committed by them.

Who can initiate

Some members of the HOA are wondering how to check its financial activities.

Each member has the right to initiate an audit if he has any doubts regarding the ongoing financial and economic activities.

He must write a request for an audit, which is submitted to the audit commission.

If desired, the person indicated above can organize the collection of signatures of other members so that his claims are not individual in nature, but are dictated by public opinion.

Where does the activity begin?

To audit the activities of the HOA, the audit commission must draw up a work plan.

Based on the submitted petition, the audit commission requests from the board documents relating to financial or economic activities.

As noted above, the board is obliged to submit the documents required for the audit in order to clarify the fact stated in the petition.

The duties of the chairman include checking the validity of the demands and comments that are set out in the petition of the residents of the apartment building.

It lasts 5 days, after which the chairman gives a response in writing.

He has the right to send a request to the utilities serving the house to provide information regarding issues that arise during the inspection.

Based on the results of the audit, the audit commission draws up an act, which is signed by the chairmen of the commission and its chief accountant. If there are objections or comments, they are indicated in the act.

In addition, business paper is drawn up in writing, which is submitted to the chairman of the audit commission.

It is attached to the materials collected during the audit, because it is an integral part of the act.

What are the rights and responsibilities

For the proper performance of the functions assigned to it, the audit commission is vested with the right to demand:

The Audit Commission resolves the issue of convening an extraordinary meeting of HOA members by voting.

At the same time, she may require proposals and comments to be included in the agenda of the issue. Her demands must be submitted to the board in writing.

She must justify her demands, otherwise her actions are regarded as unlawful.

According to generally accepted rules, the board convenes a general meeting of members of the organization within 10 days.

The countdown begins from the day the board receives the decision of the audit commission on its extraordinary convening.

The board may refuse to convene it, but the measure involves consideration of the case regarding its activities in court.

Her responsibilities include carrying out scheduled and unscheduled inspections. As a rule, scheduled inspections can be carried out every quarter, after the current year, unless otherwise provided by the charter.

As for unscheduled ones, they are carried out at the request of the owners of premises and other interested parties. For example, a management company for water delivery to an apartment building.

The audit commission can carry out an audit of financial activities on its own.

But the legislator allows the involvement of external persons and specialists with appropriate qualifications.

Doing the main job

As a rule, the income of an HOA consists of contributions paid by the owners of the premises, mandatory payments, and other types of revenue included in the charter.

For example, rent for the use of non-residential premises of an apartment building, government subsidies allocated from the federal budget to maintain the house in proper condition, grants.

During the audit, the tariffs assigned by the board for owners of premises as rent and utility bills are checked. They may differ from the tariffs assigned by the municipality.

The funds spent must correspond to the expense items provided for in the charter of the partnership.

The Audit Commission carries out activities whose purpose is:

The Audit Commission should check the availability of estimates of income and expenses that are approved by the general meeting.

They must comply with budgeting rules. Each calculation made must be justified by calculations with reference to formulas approved by the Ministry of Finance of the Russian Federation.

It is also necessary to check the reports of the board to ensure that the funds generated in the partnership are being spent correctly.

Sample report

There is no single report form approved by the legislator, therefore the reports of audit commissions have some differences.

They must be drawn up according to the rules for preparing financial documents. As practice shows, the best form is a tabular form that is easy to read.

It may consist of an explanatory note and tables, which is convenient for understanding and assimilation.

The input section of the explanatory note states:

It must contain reliable facts supported by documents.

For example, the conclusion of a specialist in the field that is subject to verification, explanatory notes from officials responsible for the material part.

The main part of the explanatory note provides a detailed description:

Documentary materials relating to the violation, their copies, certificates, explanatory notes are attached to the report.

If controversial situations arise regarding the compliance of the results of the audit on facts of violations and the regulations on the audit commission, then it is necessary to be guided by the requirements of the current regulations when implementing it.

Measure of responsibility

As a rule, the audit commission is responsible exclusively to the general meeting of premises owners.

The commission is accountable to him, therefore, every year after its expiration it submits a detailed report on the work carried out.

It indicates the amount of money received from the owners of the premises and how it is spent on the needs of common property.

In addition, it reports at the end of the quarter if the charter provides for quarterly audits on the implementation of the financial and economic activities of the HOA.

When conducting unscheduled inspections based on applications from premises owners, a report is submitted immediately after its completion.

In all the above cases, an inspection report with all related documents is attached to the report.

And in conclusion, it should be noted that it is advisable to elect persons qualified as a lawyer or accountant to the audit commission.

Conducting an audit requires that individuals be competent in matters relating to legal documentation and accounting. The measure is aimed at competent execution of the audit.

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week

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During the inspection the following must be checked:

Income, expenses of the organization.

Estimates of them. Are they correctly compiled and justified, both in general and for individual works?

How estimates are brought to the owners for their consideration and approval, in a timely manner or not.

Reliability of reporting on estimates.

Before conducting a documentary check, you must request all documentation and access to it.

At the same time, if a planned audit is carried out, then all financial and business documentation will be required. In the event of an unscheduled inspection, documents indicating a possible or detected violation are sufficient.

Then the materials are studied. Outside specialists can also be involved in document analysis. In complex issues, when the competence of members of the audit commission is lacking, this is the best option.

They can consist of membership fees, mandatory payments, as well as other income, for example, rent, subsidies (benefits for certain categories of citizens, etc.).

The tariffs used to pay for housing and utilities are checked. Municipal tariffs are not mandatory for the partnership.

Then expenses are checked, both for statutory activities and for commercial activities. If there is one. All profits received should be spent only on fulfilling the statutory tasks of the HOA.

At the next stage, an audit of the cash register is carried out. Incoming funds, deposited in cash and received from the current account are checked.

The cash book, cash reports, general ledger, forms for settlements with the population, etc. are provided for verification.

Checking the current account:

Reliability, legality of transactions.

How the transactions performed are reflected on the account and their expediency.

For the analysis, bank statements and documents attached to them, the general ledger, and “51 accounts” are used.

Then the accountable persons and mutual settlements with them are checked. In this case, the feasibility of these expenses is established:

Does the issuance of funds correspond to the list of persons to whom it is authorized?

Does this expense comply with regulations, is the documentation for the issuance of money correctly completed.

The need for travel expenses, the correctness of travel expenses, and paperwork are checked.

Advance reports and other documents related to the issuance of funds are checked.

Then the salary documents are checked:

Accounting sheet;

Payslips;

Orders and other materials related to acceptance, dismissal, movement of personnel;

Staffing table;

The movement of materials in the partnership, their acquisition and write-off are checked.

After completion of the audit, an inspection report of the HOA is drawn up by the audit commission.