Housing audit. - Recommendations for members of audit commissions carrying out inspections of the financial activities of HOAs. Supervisory body over HOAs
To identify all kinds of problems in the activities of the HOA and to eliminate them in a timely manner, it is advisable to conduct an audit at least once a year. The cost of an audit of a HOA and Management Companies Our practice has shown that the cost of an audit of a HOA is many times less than the wasted, embezzled funds. It is better to prevent fraud in time than to sue for years and wait for the return of the stolen money. The cost of the audit of the HOA for 2015 and other years depends on the technical assignment of the Customer of the audit (timing, volume and number of primary accounting documents, the need for the auditor to prepare a report on the audit, etc.). The approximate cost of a full audit of a HOA in Kazan: - if there are 150-200 apartments - from 35,000 rubles. - if there are 300 apartments in the HOA - from 45,000 rubles.
Conducting an audit of a homeowners 'association (homeowners' association)
Roman Kalinkin 07/03/2013 Russia, Kaliningrad region, Kaliningrad Hello. There was a need to audit the HOA. The Housing Code of the Russian Federation mentions audits in the following context: in accordance with cl.
3 tbsp. 143 of the Housing Code of the Russian Federation, members of the homeowners' partnership and non-members of the partnership, owners of premises in an apartment building have the right to familiarize themselves with the following documents: accounting (financial) statements of the partnership, estimates of the partnership's income and expenses for a year, reports on the implementation of such estimates, audit reports (in the case of audits). The exclusive competence of the general meeting of members of the HOA also includes the issue of approving the estimates of income and expenses of the partnership for the year, reports on the execution of such estimates, audit reports (in the case of audits) - clauses 8.1 p.
2 tbsp. 145 LCD RF.
Housing audit
Attention
Questions regarding the requirements of the owners of the premises are resolved by the Audit Commission. According to the definition given in the provisions of Article 150 of the RF LC, it is a supervisory authority exercising control over the financial and economic activities of an organization.
The Audit Commission is empowered to carry out inspections at any time during the current year. In accordance with the standards, the auditing commission checks the activities of the partnership annually, after which its results are presented to the general meeting.
In addition, an estimate is subject to presentation, drawn up on the basis of income received and funds spent, and a report, which indicates the size of contributions and payments made to it. They are established by the board and approved at the general meeting.
The estimate is drawn up by the board of the HOA in accordance with the provisions of Article 148 of the LC RF.
Why do you need an audit of homeowners' association?
Why do you need to check the financial and economic activities of the HOA? What is checked during the audit of the HOA? First of all, we note that HOA is understood as a type of real estate owners associations (TSN), which is an association of owners of premises in an apartment building for joint management of common property in an apartment building (Article 135 of the RF LC). In addition, the HOA is a non-profit organization and, therefore, it is subject to the Federal Law of January 12, 1996 No.
№7-
Federal Law "On Non-Profit Organizations". The main purpose of the HOA is to manage an apartment building. The owners of premises in an apartment building can be both individuals and legal entities.
The entry of owners into members of the HOA is voluntary. The funds of the HOA consist, in particular, of compulsory payments, admission and other contributions of members of the partnership (clause 1, clause 2, article 151 of the RF LC).
After the audit, it is possible to send a substantiated statement to the state investigative and other bodies in order to bring the perpetrators of the HOA to responsibility, as well as to file a claim for damages. In a partnership of real estate owners, the chairman of the board of housing has the right to act as a manager without a power of attorney on behalf of the partnership, sign payment documents in the first person and make transactions that, according to current legislation and the charter of the HOA, do not require mandatory approval by the general meeting of members of the partnership or the board of the partnership (Housing Code RF).
Info
Residents often want to check the activities of only one chairman, without auditing the activities of the HOA as a whole. But there is no point in auditing the work of the HOA chairman, TSN, separately from the activity of the HOA itself.
- attracting organizations affiliated with the board to perform work at inflated prices;
- provision of services "on paper";
- performing unnecessary work with their subsequent alteration;
- placement of funds from individual funds of the house on a fixed-term deposit with the assignment of interest;
- unjustified increase in the salaries of members of the board;
- alienation or leasing of common property at deliberately low prices, with the payment of a cash bonus personally to the chairman;
- deliberate violation of financial and tax discipline in the form of collection of contributions in cash in order to conceal the real amount of accumulated funds for further appropriation.
The unsatisfactory performance of the duties for the management of common property may be the result not so much of fraud on the part of the board as incompetence or negligence.
How to conduct an audit in a condominium according to the housing complex of the Russian Federation
HOA. Who can start it and who is authorized to carry it out, how much does the audit of the HOA cost, who will protect against abuses of the board - sooner or later every homeowner asks these questions. Content
- Who can initiate an audit and how to check an HOA for theft?
- The cost of the audit and the work of the HOA counting commission
- The need for control
- Who can inspect?
- How to detect theft?
- Audit of HOA
- Audit by the chairman
- Audit procedure
Who can initiate an audit and how to check an HOA for theft? Any resident of the megalopolis can face inadequate maintenance of the local area and poor-quality provision of utilities, regardless of who serves the house - the HOA or the management company.
After that, carry out analytical work to identify affiliates and ultimate beneficiaries of transactions. Check the compliance of the concluded contracts with modern market conditions.
Find out on the electronic service of the Federal Tax Service the mutual correspondence of the details of the counterparties. Check the tariffs of housing and communal services. Based on the results of the audit by law enforcement, tax or supervisory authorities, a fine may be imposed on the HOA, which is payable at the expense of the common property.
Audit of the HOA The Law provides for one mandatory annual audit of the partnership's activities - audit. A full audit of the HOA's activities is carried out by a specially created permanent body of the partnership.
How to appoint and conduct it, the homeowners decide at the general meeting when approving the Charter.
Independent, experienced auditors will check and evaluate the quality of work of employees, an HOA accountant, as well as third-party organizations - suppliers and contractors. The activity of the audit commissions of the HOA is close to the activities of the audit, accounting checks of the HOA.
The audit organization can also provide professional qualified assistance to the audit commission of the HOA, help in its direct work. The homeowners' association especially often encounters problems with bookkeeping and is in dire need of legal support.
Our audit practice clearly shows that the number of identified remarks and violations in the HOA is much higher than the average indicator than in a regular audit of commercial organizations. Audit and revisions allow to identify possible fraud in the HOA, prevent deception of residents of apartment buildings.
Perhaps it will be enough to be able to involve the auditor by the members of the partnership if there are doubts about the justification of the costs incurred;
- the right of the members of the partnership to involve an auditor to audit the activities of the partnership for the selected period (such a right, for example, can be exercised on the initiative of at least 10% of the members of the partnership).
The introduction of these changes into the charter will help control the financial activities of the partnership at any time. In the event that facts of misappropriation of funds, underestimation of the partnership's income, the use of the profit obtained not in accordance with the decisions of the partnership, violations of the rules for the maintenance and repair of a residential building are revealed, the HOA and / or the chairman of the board may be held liable under the current legislation.
The order of this process First of all, an agreement is concluded with the executing company. The contract with the audit company specifies:
- audit objectives;
- timing of the event;
- location;
- the period being checked;
- list of required documentation.
Attention! An auditing firm must be registered in the federal register of auditing organizations in order to obtain the right to be called such, and the employees of the firm carrying out the audit must have an audit certificate (Articles 3 of the Federal Law No. 307 and Article 4 of the Federal Law No. 307 "On Auditing Activities").
Article 3 of the Federal Law No. 307 "On Auditing Activities".
Each resident of an apartment building may face problems regarding its management, the correct organization of its operation. In addition, questions may arise regarding the cleaning of the local area, the repair of building structures. The owner of the premises is not able to resolve all the issues related to the problems of operating an apartment building alone, so joining a partnership formed by the owners may be the way out. What is it? Often, residents of an apartment building regard the actions of the HOA, its chairman regarding financial transactions, as not meeting the requirements of the charter. They believe that the cost of utilities is high, the estimated cost of repairs in the driveways is overestimated, the quality of the work performed does not meet the requirements of building codes and regulations.
What should be your entrance?
We pay for:
The monthly payment includes the costs of maintaining the entrance of a residential building, in which:
entrance doors, intercom, mailboxes, windows, elevators, garbage chute, electrical equipment, heating system must be in good condition;
walls, floors, windows, elevators and waste chute must be kept clean;
the air temperature at the entrance must be at least + 16C, broken glass in doors and windows must be changed immediately.
monitor the serviceability of structural elements of the entrance and repair them in a timely manner;
daily wet sweeping of the stairwells of the first two floors; sites in front of garbage chutes, remove waste from the garbage collection chamber and carry out its cleaning; wash the floor of the elevator;
twice a month, carry out wet cleaning of all staircases and spans in houses without an elevator;
once a month, carry out wet cleaning of all staircases and flights of stairs in houses equipped with an elevator;
once a month, wash, clean and disinfect all elements of the chute.
Your apartment
We pay for:
The monthly fee does not include the cost of repairing residential premises and intra-apartment engineering equipment that belongs to the owner of the property. Nevertheless, the managing organization must maintain order and, if necessary, repair the common property located in the apartment.
The managing organization is obliged to:
monitor the performance of ventilation systems;
regularly check the safety of the gas equipment installed in the apartment;
ensure uninterrupted operation of the heating system, repair equipment if necessary;
monitor the condition of the walls of the house, carry out repairs, including major repairs, if the damage was caused by the management organization.
If there is an accident in the apartment:
call your United Dispatcher Service (UDS) with the address and describe the problem;
if you do not know the phone number of your SLM, but your house is equipped with an elevator, you can contact the dispatch office using the emergency call button;
at your request, a representative of the management organization will organize a commission examination in your presence and draw up an act that will indicate the causes of the damage, its culprit and the amount of damage.
When you can't live in a house or apartment
The requirements for residential premises and the grounds on which it is recognized as unsuitable for living are established by the Decree of the Government of the Russian Federation dated January 28, 2006 No. 47 "On approval of the regulation on recognizing the premises as residential premises, residential premises unsuitable for living and an apartment building as emergency and subject to demolition. ".
City and district interdepartmental commissions make decisions on:
the suitability or unsuitability of the premises for living;
the need and possibility of major repairs, reconstruction or redevelopment to bring the premises into a condition suitable for living;
recognition of an apartment building as emergency and subject to demolition or reconstruction.
Water, warmth, light ...
We pay for:
The maintenance and repair of residential premises provides for payment for services for the maintenance and repair of common property in an apartment building. The management organization, at the expense of current repair funds, is replacing and restoring general building engineering equipment (no more than 15%).
The managing organization is obliged to:
monitor the operability of fire-prevention automation and smoke removal systems;
regularly check the safety of the gas supply system;
ensure uninterrupted operation of the heating system.
The government of Moscow:
provides significant support to residents of the city, subsidizing part of the cost of utilities.
If an accident happened:
Specialists must arrive no later than 30 minutes after receiving a message from the dispatcher. Work performance standards:
2 hours - cleaning of sewer risers, sun loungers. Replacement of a valve, hot and cold water tap, mixer. Elimination of leaks from the riser (without replacing sections) and plumbing equipment (without replacing plumbing equipment). Pumping water from the basement, eliminating faults in electrical networks, apparatus and devices;
4 hours - work on replacing a riser section, replacing a pump, replacing a heated towel rail, a radiator. Installation of squeegees, elimination of leaks from the cold water supply pipeline, welding;
6 hours - elimination of a leak from the hot water supply pipeline (without replacing the site);
8 hours - replacement of pipeline sections, valves.
If the roof is leaking
Works to stop leaks from a roof malfunction are performed by the management organization during the shift; minor roof repairs are carried out under favorable weather conditions during the day, the roofing is changed up to 50% at the expense of current repair funds.
If your apartment is flooded due to a faulty roof:
call the United Dispatcher Service (UDS) phone number, tell the house number, apartment number and where the leak occurs
call a specialist of the managing organization, who in your presence will draw up an act: which indicates the cause of the damage, describes the amount of damage caused
If the apartment and your property were damaged due to a faulty roof, the management organization is obliged to carry out repairs and compensate for the damage. However, you should be prepared for the fact that it may be necessary to establish the culprit of the leak and clarify the amount of damage in court.
When a home needs renovation
The decision to overhaul the common property is made at the general meeting of owners. The district administration can provide organizational and informational support in holding a general meeting.
The state program of the city of Moscow "Housing" (2012-2016) provides for the provision of subsidies from the budget of the city of Moscow for the overhaul of the common property of owners of premises in apartment buildings in Moscow with shared financing of expenses at the expense of owners of premises in apartment buildings. Subsidies are received by: HOA, housing cooperative, management organizations. Participation and control on the part of residents is a guarantee of a well-executed repair.
How to proceed
The general meeting of owners makes a decision:
on the overhaul of the common property of the house;
approves the types, volumes and terms of work;
approves a preliminary calculation of the cost by type of work;
on equity financing of repairs at the expense of the owners of premises in the house.
Homeowners' associations, housing cooperatives, management organizations submit an application for a subsidy to the Department of Capital Repairs (DKR) of the city of Moscow; the procedure for granting subsidies and the composition of the application are determined by the decree of the Moscow Government dated December 6, 2011. No. 575-PP.
What are we paying for?
The tenant pays:
for the use of residential premises (rent) - the amount established by the Government of Moscow;
for utilities - cold and hot water supply, sewerage, power supply, gas supply, heating. The amount of payment depends on the volume of consumed services, determined by metering devices, and in their absence, based on consumption standards.
The owner pays:
for utilities - cold and hot water supply, sewerage, power supply, gas supply, heating. The amount of the fee depends on the volume of consumed services, determined by metering devices, and in their absence, based on consumption standards
Quality of utilities
Requirements for the quality of utilities are established by the Decree of the Government of the Russian Federation of 05/06/2011 N 354 "On the provision of utilities to owners and users of premises in apartment buildings and residential buildings."
If the services are of inadequate quality
submit an application by calling the United Dispatch Service (UDS) or contact your managing organization in writing;
the managing organization conducts an inspection and draws up an act, which indicates: violations of quality parameters, the time and date of the beginning of not providing a service or providing a service of inadequate quality;
the act is signed by the service provider - the managing organization and the consumer; the act is the basis for recalculating the amount of payment;
in case of disputes or disagreements, contact the Moscow Housing Inspection.
How can you manage your home?
The owners have an important task - to become the real owners of the house, to organize and make collective decisions. Residents have the opportunity to choose a way to manage an apartment building:
management of a management company
management of a homeowners' association or housing cooperative or other specialized consumer cooperative
direct management of the owners of premises in an apartment building
What you need to know about HOA
The general meeting is the supreme governing body of the HOA.
The Board is the executive body of the HOA.
Chairman - ensures the implementation of the decisions of the board, signs payment documents and concludes transactions, develops and submits for approval by the general meeting of HOA members the rules of the internal order of the partnership.
The Auditing Commission - conducts an audit of the financial activities of the partnership, submits to the general meeting of HOA members an opinion on the results of an audit of financial statements, an opinion on the estimate of income and expenses and a report on financial activities.
The HOA is a legal entity, has a seal with its name, settlement and other bank accounts. With apartment owners who are not members of the HOA, he concludes contracts for the maintenance and repair of the common property of the house. The HOA can independently manage and maintain the house, and conclude contracts with the management and contractors.
How to check the work of the managing organization?
The Government of the Russian Federation by Decree No. 731 dated September 23, 2010 No. 731 "On Approval of the Information Disclosure Standard by Organizations Carrying Out Activities in the Field of Management of Apartment Buildings" obliged their managing organizations to disclose the following information:
general information - details and current contact information;
the main indicators of financial and economic activity - expenses and income of the company for the maintenance of your house, revenue, profit, loss;
procedure and conditions for the provision of maintenance and repair services, work performance standards;
information about all the work carried out and the services rendered for the maintenance and repair of the common property of your house;
information on the cost of works and services for the maintenance and repair of common property;
prices and tariffs for utilities.
Control powers of the Moscow Housing Inspection
control over the observance by managing organizations of the rules for maintaining common property, the procedure for the provision of public services;
verification of the legality of the decision by the general meeting of owners of premises in an apartment building to create a homeowners association;
verification of the compliance of the HOA charter and the amendments made to it with the requirements of the legislation of the Russian Federation;
verification of the legality of the election by the general meeting of members of the HOA of the chairman of the board and other members of the board of the HOA;
verification of the legality of the general meeting of owners of premises in an apartment building, decisions on the choice of a legal entity or an individual entrepreneur in order to conclude an agreement for the management of an apartment building, the legality of approving the terms of such an agreement and its conclusion.
A partnership of owners is an organization that performs a number of important functions. Employees and board members of the HOA are engaged in several activities at once in order to maintain an apartment building in excellent condition.
Such an association is a non-profit organization. Despite the fact that almost every responsible person has access to finance and has the ability to dispose of them, the community does not function for the purpose of enrichment, but conducts a stable activity of managing the fund's resources for the benefit of residents.
The tasks of the HOA include competent and honest management of an apartment building. In some cases, such an organization has the opportunity to receive financial resources through doing business or by participating in a state program, but all the proceeds should be directed to improving the living conditions of the owners, and not for the personal enrichment of board members or certain members of the cooperative (before tenants? ).
Homeowners' association is a legal entity. This organization is obliged to pay taxes, since in the implementation of its activities it uses the labor of hired workers (?). Any community of residents can open an HOA. When choosing money management methods, it is advisable to make sure that there are competent and interested participants in home improvement.
Financial
To increase your budget, you can rent out common areas that are not used by the owners. Such decisions can be made by members of the board, but before that they must consult with the owners of residential real estate at a general meeting.
Economic
The main activity of the HOA is the allocation of funds for maintenance, construction of additional structures important for the owners. The tasks of the organization include the timely repayment of utility bills, the elimination of all debts, remuneration of employees and firms with which appropriate agreements have been concluded (about what accounting, legal and technical services for HOAs and who the housing association services are provided to, read).
It is important not only to maintain a presentable appearance of the house, but also to maintain communications, systems that are important for residents (read how to write a statement to the HOA about a roof leak, flooding an apartment and other problems).
The HOA employees are assigned certain responsibilities, including minor repairs, cleaning the territory, keeping green spaces in optimal conditions, if any, as well as monitoring the implementation of important functions.
Other types of work
Housing inspection
This organization has the authority to audit the activities of the HOA. Usually the supervision of the activities of the owners' partnership carried out when the facts of dishonesty or waste of funds are revealed... Often, the members of the association independently report to this service their suspicions about the unjustified waste of financial resources or the concealment of income.
Prosecutor's office
Upon receipt of a substantiated complaint about the activities of HOA employees, the prosecutor's office assigns employees to conduct an audit. In order for prosecutors to pay attention to a specific complaint, it is necessary to tell in detail about the violation of the rights of residents by the board of the HOA. You can indicate both the fact of a systematic deviation from the established rules, and a one-time gross violation.
Audit
If residents of an apartment building notice that the data in the payment documents does not correspond to the estimate, express reasonable suspicions of theft or embezzlement, they can use audit services. This event can be held both at the initiative of a group of residents, and with the appropriate decision of the housing inspection.
If you suspect that the board of a particular partnership of owners is engaged in inappropriate activities, you can check online to see if a particular organization is allowed to perform certain actions or if employees are currently using the authority illegally.
- You should go to the OKVED website, determine a specific city, enter the name of the organization.
- Add specific information if necessary.
- Having found the HOA you are interested in, you can see the entire list of activities allowed for this association.
Step-by-step verification instructions
Each member of the HOA is a client of this organization, 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 RF LC.
Article 150 of the LC RF. Auditing commission (auditor) of a homeowners' association
- The audit commission (auditor) of a homeowners' partnership is elected by the general meeting of the members of the partnership for no more than two years. Members of the board of directors may not be members of the audit commission of a homeowners' partnership.
- The audit committee of the homeowners' association shall elect the chairman of the audit committee from among its members.
- The audit commission (auditor) of the homeowners' association:
- conducts at least once a year audits of the financial activities of the partnership;
- submit to the general meeting of the members of the partnership a conclusion on the results of the audit of the annual accounting (financial) statements of the partnership; submit to the general meeting of the members of the partnership an opinion on the estimate of income and expenses for the corresponding year of the partnership and a report on financial activities and the amount of compulsory payments and contributions;
- reports to the general meeting of the members of the partnership on its activities.
The composition of this commission includes tenants who are not members of the board of housing cooperatives. The Audit Commission has the ability to control the activities of the board members, but cannot influence the final decisions.
After filing a complaint with the relevant authority, an expert assessment is carried out, in which specific facts of violation of the legislation of the Russian Federation or the terms of the contract are revealed. Usually, penalties are imposed, but in some cases criminal proceedings are opened.
You can check the activities of the HOA yourself. Go through the inventory list, read the accounting reports (?). Check all the listed expenses with documents confirming the fact of carrying out certain works.
If the services of subcontractors were used to carry out repairs or perform other functions, you can find out official information about such companies through the USRR. If there is any doubt about the honesty of the HOA board, you need to order an audit, which reveals the facts of abuse of authority, waste and appropriation of funds.
Reasons for initiating a criminal case
There are factors, guided by which, you can apply for the initiation of a criminal case:
- Violating the rights of residents or performing actions that do not comply with the law. First of all, the court considers cases in which the actions of the board and other employees of the HOA caused significant harm to the tenants of a multi-storey building or caused losses for the owners.
- Conducting officially unregistered activities. In connection with non-payment of taxes for the income received, liability is incurred for all persons involved in the offense.
Conclusion
If illegal actions of the board are detected, the fact of embezzlement of funds, it is necessary to check the HOA. The authorized organizations will find out the list of violations, determine the responsibility for the perpetrators. When contacting the prosecutor's office, housing or tax inspectorate, you can find out the reason for the poor quality of service in a residential building, and prevent further offenses.
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Each resident of an apartment building may face problems regarding its management, the correct organization of its operation.
In addition, questions may arise regarding the cleaning of the local area, the repair of building structures.
Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
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The owner of the premises is not able to resolve all the issues related to the problems of operating an apartment building alone, so joining a partnership formed by the owners may be the way out.
What it is
Often, residents of an apartment building regard the actions of the HOA, its chairman regarding financial transactions, as not meeting the requirements of the charter.
They believe that the cost of utilities is high, the estimated cost of repairs in the driveways is overestimated, the quality of the work performed does not meet the requirements of building codes and regulations.
Questions regarding the requirements of the owners of the premises are resolved by the Audit Commission.
According to the definition given in the regulations, it is the supervisory authority exercising control over the financial and economic activities of the organization.
The Audit Commission is empowered to carry out inspections at any time during the current year.
In accordance with the standards, the auditing commission checks the activities of the partnership annually, after which its results are presented to the general meeting.
In addition, an estimate is subject to presentation, drawn up on the basis of income received and funds spent, and a report, which indicates the size of contributions and payments made to it.
They are established by the board and approved at the general meeting. The estimate is drawn up by the board of the HOA in accordance with the provisions.
It allows you to set the amount of payment, which is paid monthly by each owner of the premises.
In addition to it, the estimate includes the costs of cleaning the local area, maintaining the engineering systems of heating, water supply and sewerage, gas supply, and repair work in individual building structures in good condition.
It includes the costs that are established by the standards of legislative acts, 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, separate normative acts developed on the basis of these.
The Audit Commission is elected for two years, after which it is disbanded. For the implementation of activities in subsequent years, its composition is re-elected.
According to generally accepted rules, the owners of premises donate contributions to the partnership, the grounds and purposes of the audit by the audit commission are to establish their spending in accordance with the articles provided for in the estimate.
Election process
The members of the Audit Commission are elected at the general meeting of the owners of the premises by voting.
As a rule, it includes outsiders who specialize in the field of finance, the owners of premises that 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 elected from among its members to represent the interests of the audit commission to members of the HOA, its board and chairman.
As for the legal status, the composition can include both legal entities and individuals.
A prerequisite is that they reach the age of majority, their recognition by medical and social expertise as capable.
Video: cost estimate of HOA and housing cooperative
Commission position
In each partnership, an act "" is developed, which is the main document that defines 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.
Audit of HOA
The Audit Commission is empowered to demand any documents regarding the economic or financial activities of the organization.
If violations are revealed during the check, then she calls a general meeting. The issue of the competence of the board or its chairman is put on the agenda.
In this case, the meeting is presented with documents confirming the fact of violations committed by them.
Who can initiate
Individual members of the HOA are wondering how to check its financial activities.
Each member has the right to initiate the start of the audit if he has any doubts about the ongoing financial and economic activities.
He must write a request for the implementation of the audit, which is submitted to the audit commission.
If desired, the above person 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 verify the activities of the HOA, the audit commission must draw up a work plan.
On the basis of the submitted application, the Audit Commission requests documents from the Management Board concerning 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 request.
The duties of the chairman include checking the validity of the requirements and comments that are set out in the petition of the residents of the apartment building.
It is carried out for 5 days, after which the chairman gives a written answer.
He has the right to send a request to the utilities serving the house for information regarding the issues that arise during the audit.
Based on the results of the audit, the audit commission draws up an act, which is signed by the chairmen of the commission, its chief accountant. If there are objections or comments, then they are indicated in the act.
In addition, a business paper is drawn up in writing, which is submitted to the chairman of the audit commission.
She is attached to the materials collected during the audit, because it is an integral part of the act.
What are the rights and obligations
For the proper performance of the functions assigned to it, the audit commission is endowed with the right to demand:
| From the board of the partnership, its chairman, chief accountant, officials of enterprises supplying resources to the apartment building, utilities documents and materials necessary for the inspection | they must be submitted within 10 working days, counted from the date of receipt of the request |
| Convening an extraordinary meeting of the board and the general meeting of its members | if in the course of the inspection violations are found that are directly related to economic, financial activities, the rights and interests of the owners of premises, offenses that contribute to the creation of a threat to the interests of the HOA, which require urgent resolution of issues within the competence of the board, its chairman |
| Explanations from the board | its employees involved, including officials on issues that are within the powers of the audit commission and the employee |
The Audit Commission resolves the issue of convening an extraordinary meeting of HOA members by voting.
At the same time, she may demand that proposals and comments be included in the agenda of the issue. Her demands must be submitted to the board in writing.
She must substantiate her demands, otherwise, her actions are regarded as unlawful.
According to generally accepted rules, the board convenes a general meeting of the organization's members within 10 days.
The countdown is carried out from the date of receipt by the board of the decision of the audit commission on its extraordinary convocation.
The Board may refuse to convene it, but the measure is associated with the consideration of the case about its activities in court.
Her responsibilities include the implementation of scheduled and unscheduled inspections. As a rule, scheduled inspections can be carried out every quarter, after the end of the current year, unless otherwise provided by the charter.
As for the unscheduled ones, they are carried out at the request of the owners of the premises and other interested parties. For example, a management company delivering water to an apartment building.
The audit commission can check the financial activity on its own.
But the legislator allows to involve involved persons, specialists with appropriate qualifications.
Doing basic work
As a rule, the income of the HOA consists of contributions paid by the owners of the premises, compulsory payments, and other types of income included in the charter.
For example, rent for the use of non-residential premises of an apartment building, state subsidies allocated from the federal budget to maintain the house in proper form, grants.
During the audit, the tariffs assigned by the board for the owners of premises as rent, utility bills are checked. They may differ from the tariffs assigned by the municipality.
The spent funds must correspond to the items of expenses provided for in the charter of the partnership.
The Audit Commission carries out activities aimed at:
The audit committee should check the availability of estimates of income and expenses, which are approved by the general meeting.
They must comply with the budgeting rules. Each calculation made must be justified by calculations with reference to the formulas approved by the Ministry of Finance of the Russian Federation.
It is also necessary to check the reports of the board to make sure that the funds generated in the partnership are spent correctly.
Sample report
There is no single report form approved by the legislator, therefore the reports of the audit commissions have some difference.
They should be drawn up according to the rules for the preparation of financial documents. Practice shows that the best form is a tabular form that is easy to read.
It can 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, documented.
For example, the conclusion of a specialist in the field that is subject to verification, explanatory notes of officials responsible for the material part.
The main body of the Explanatory Note provides a detailed description:
The report is accompanied by documentary materials concerning the committed violation, their copies, certificates, explanatory notes.
If disputable situations arise regarding the compliance of the results of the audit on the facts of violations and the regulations on the audit commission, then it is necessary to be guided by the instructions of the current regulatory legal acts during its implementation.
Measure of responsibility
As a rule, the audit committee is solely responsible to the general meeting of the owners of the premises.
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 funds received from the owners of the premises, their spending on the needs of the 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 unscheduled inspections are carried out on the basis of statements by the owners of the premises, the report is submitted immediately after its completion.
In all of the above cases, an inspection report with all accompanying documents is attached to the report.
And in conclusion, it should be noted that it is advisable to elect persons who have the qualifications of a lawyer and an accountant as a member of the audit commission.
Conducting an audit requires the competence of persons in matters related to the legal preparation of documents and the preparation of accounting records. The measure is aimed at the competent execution of the audit.
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After receiving the keys, homeowners in an apartment building will have to choose a management organization. The latter is designed to keep order in the building, to solve any important issues. Homeowners' association is considered the most popular form of government today.
The owners' association is formed directly by the apartment owners. Each of them has the right to know how and on what funds are spent by members of the HOA board. An independent inspection - audit is called upon to answer this question. Let's take a closer look at how to check the activity of an association.
The need to check the HOA is due to the regular receipt of funds on the organization's accounts. Lack of proper control is fraught with waste, which is a violation of current legislation.
The most common variations of deception and their consequences are as follows:
- Signing fictitious contracts, and the subsequent withdrawal of funds to the accounts of interested parties through third-party companies. As a result, only part of the funds from the general fund remains under the management of the HOA. Lack of money negatively affects the maintenance of the home and the surrounding area.
- Ignoring laws and auditing requirements. Members of the HOA board take funds in cash, which can be regarded as theft and tax evasion.
- Negligence in the provision of services. It is fraught with the deplorable state of the house and surrounding areas.
Who is entitled to audit
The audit of the HOA is carried out not only by specialized organizations. Any homeowner can initiate an inspection.
To do this, you must first carefully study the contract concluded with the organization. Based on specific points, you can get from the board members the most detailed information about the activities of the HOA.
Revision Commission
It is a body that includes some residents of an apartment building. At the same time, the latter should not be involved as members of the HOA board.
The reference to this organization can be found in Art. 150 of the Housing Code of the country. By law, the commission does not have the right to correct decisions made by the board of the partnership. Her responsibilities include auditing and overseeing activities.
Prosecutor's office
The Law on the Prosecutor's Office regulates its rights regarding control over the actions of legal entities. In order for the HOA's activities to be within the law, the organization must be registered.
Control methods
If doubts arise regarding the integrity of the chairmen of the partnership, a complaint should be sent to the representatives of the competent authorities. The latter will conduct the necessary verification of the HOA (audit). According to its results, penalties will be applied to the organization.
How do I conduct a self-check? You should start by contacting the audit commission. You will need to familiarize yourself with such papers as:
- Accounting department reports.
- The results of the last inventory taken.
- Reports on the work performed.
It is necessary to compare the information received and try to identify the discrepancy. If any work ordered by the HOA was performed by contractors, find out information about them through the Unified State Register of Legal Entities.
Identifying theft
The question of how to check an HOA for theft is quite relevant. Anyone who wants to achieve the truth can:
- file a complaint with the Prosecutor's Office;
- self-check.
Legally unsophisticated tenants have the right to hire specialists whose competent work will help identify those who steal.
Checking in
In order for the audit to be independent and objective, the special commission performs the following actions:
- Assesses the activities of the HOA in terms of legality.
- Checks inventory lists.
- Makes a request for information on accounting.
Actually, the purpose of the checking commission is to detect cases of illegal waste of the monetary fund. Exceeding official powers by members of the board will also not go unnoticed. Sometimes it is enough to talk with the residents of the house to obtain information.
Sometimes tenants do not know who can initiate an audit of the HOA. Such legal incompetence entails impunity and worsening of the current situation.
It is permissible to make a decision to conduct an audit at a general meeting. The latter can be convened by any owner as needed. This is evidenced by the Housing Code of the Russian Federation (Art. 45). Please note: an unscheduled meeting is counted if the proportion of those present is more than 50%.
Check cost
There is no specific cost for the audit. Commission services are paid in each case individually, based on the amount of work available.
Often the capital of the HOA does not exceed the threshold of 20 million rubles. Moreover, the partnership cannot switch to a specific tax payment system. The cost of the audit under such conditions varies within 25-70 thousand rubles. A more specific number will be named in the selected company.
The work of the counting commission
The Counting Commission is a body that, at each meeting of the HOA, counts how many residents have voted. Its formation may be provided for by the charter of the partnership. If we are talking about absentee voting, the 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 both on its own and with the help of third-party organizations. Both options are regulated by current legislation.