Information / 13.06.2024

Who hires an accountant in a homeowners' association. Specifics of the work of a housing and communal services accountant. Who is looking for a person for this vacancy?

Position of HOA accountant

Homeowners often form partnerships to resolve issues related to the maintenance, operation and repair of their homes on their own. To coordinate actions, the members of the HOA elect a board, which includes an accountant who carries out his functions on the basis of the job description.

The main task of this specialist is to organize the work of the partnership in the field of finance and to strive for reasonable spending of funds received at the cash desk and into bank accounts from residents. He is also taking measures to optimize costs. Moreover, the HOA accountant actively participates in replenishing the partnership’s finances, seeking additional opportunities for these purposes and attracting funds from outside. This can be done by placing advertisements on houses, renting out vacant space, etc. In a word, the main task of an HOA accountant is to maintain the partnership’s accounting in strict accordance with current legislative norms and carry out the necessary settlements with the budget, extra-budgetary funds and contractors.

Job description structure for HOA accountant

Specific requirements and provisions describing the work of an HOA accountant are contained in his job description. This document, like any other act of this kind, contains several main sections:

General provisions.
Responsibilities of an HOA accountant.
Rights of an HOA accountant.
Responsibility of the HOA accountant.

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General provisions

This section of the document defines:

who approves the job description;
to whom does the HOA accountant report?
what are the terms of payment;
who replaces the employee during the period of his temporary absence for valid reasons (when going on another vacation, during illness, etc.);
what regulations and laws should an accountant follow in his work.

It also sets out the requirements for the applicant for this position, in particular they relate to the level of his education, experience and skills. When determining this part of the general provisions, one should be guided by the professional standard “Accountant”.

As a rule, it is said here that an accountant must be competent in almost all matters related to his activities. After all, he will have to report on his work (including for expenses incurred) to the board and owners upon their first request. Otherwise, doubts may arise about the properly organized activities of the partnership and the transparency of its actions.

Responsibilities of an HOA accountant

The second section of the instructions lists the responsibilities of the partnership accountant. Typically these include:

Exercising control over the revenue and expenditure parts of the partnership's budget.
Conducting an analysis of the financial and economic activities of the HOA.
Reflection in accounting documents of the movement of material and financial assets and all transactions carried out with them.
Putting on the balance sheet and removing goods and materials from it (inventory assets).
Timely and correct preparation of primary accounting documentation.
Preparation and submission of reliable reports to the relevant government agencies and extra-budgetary funds.
Carrying out timely settlements with counterparties under agreements concluded with them.
Taking measures to prevent damages/losses and minimizing such risks.
Documentation of identified thefts of goods and materials, shortages and, if necessary, transfer of compiled papers to investigative authorities and judicial authorities.
Ensuring the safety of financial documentation and its timely transfer to the archive in the prescribed manner.
Carrying out an inventory of goods and materials, finances, carrying out systematic checks of the correctness of the calculations made and the fulfillment of payment obligations.
Collection of accounts receivable and repayment of accounts payable within the prescribed period.
Compliance with payment discipline.

In addition, the job description of this specialist may contain provisions regarding his interaction with members of the partnership who are homeowners. For example, he may be charged with:

registration of certificates (for the provision of subsidies, from the place of residence, about the absence of arrears in paying for utility services) with their subsequent registration;
issuing extracts from their personal accounts to owners;
acceptance and registration of certificates and documents on temporary absence from the place of registration submitted by residents;
accepting copies of title documents from owners for the residential space they occupy;
acceptance and registration of documents confirming the right to receive benefits for utility bills;
reconciliation of receipts for payment of utility services with accounting documents (this helps to identify the presence or absence of debt among HOA members);
issuing payment books to residents;
providing homeowners with the necessary advisory assistance within their competence;
presentation, at the request of residents, of estimates of income and expenses of the partnership, contracts, calculations and other documentation regulating the activities of the accounting department.

Rights of an HOA accountant

In addition to the section on responsibilities, the job description also contains a section on the rights of an HOA accountant. These usually include the following rights:

to establish the procedure for submitting the necessary documents to the accounting department from members of the board and homeowners and submitting the necessary information;
establishing the procedure for processing financial transactions;
review of contracts concluded with counterparties;
making proposals to optimize the activities of the partnership and improve accounting;
exercising control over the procedure for conducting inventory and conducting all business transactions;
exercising control over the expenditure of materials and financial resources during repair and construction work;
improving your qualifications by attending seminars, courses, etc. at the expense of the HOA.

The accountant also has the right:

take measures aimed at preventing theft, illegal spending of funds and inventory;
demand from the chairman of the board and other responsible persons to take measures aimed at preserving the property of the partnership;
monitor regional economic policy to bring the partnership’s activities into line with it.

Responsibility of the HOA accountant

The next section of the job description talks about responsibility. This occurs in the following cases:

in case of non-fulfillment or improper fulfillment of the provisions of the job description;
evasion of maintaining accounting documentation in accordance with the current legislation and regulations of the Russian Federation that regulate accounting;
provision of distorted and unreliable reporting data;
violation of deadlines for submitting quarterly and annual reports to government agencies and extra-budgetary funds;
non-compliance with orders and instructions from management;
disclosure of information that is confidential or represents a trade secret;
violation of the requirements of internal labor regulations, fire safety and safety regulations.
untimely and incomplete settlements with counterparties under agreements concluded with them.

For the listed violations, the accountant can be brought to disciplinary and administrative liability. In this case, the board has the right not only to reprimand or reprimand him, but also to relieve the accountant from his position. If we are talking about the appropriation of someone else's property, theft of funds or abuse of official powers, then it is possible to bring criminal liability.

Conclusion

Our article provides only a general description of the job description drawn up for an HOA accountant. Each individual partnership has the right to make its own changes to its structure and even add additional sections (for example, this could be a section that specifies working conditions). A sample standard job description for an HOA accountant can be downloaded from our website.

Repairs and maintenance of a residential building, utilities - these forms of work on the housing market are the most expensive.

The owners perform them at their own expense, paying money for their implementation. Naturally, this cannot be done without a coordinator and manager.

It's fast and!

Responsibilities of an accountant in a homeowners association

The scope of activity of an HOA accountant includes making calculations and accounting for the financial receipts of members of the Partnership.

The accountant performs:

Control over funds deposited into the accounting account and operations performed.
Analysis of the financial and economic activities carried out by the Partnership.
Ensuring that cash flows and transactions with them are reflected in accounting documentation.
Accounting of financial receipts.
Adding and removing material assets from the balance sheet.
Providing accounting and control over the implementation of expenditure estimates.
Identification of reserves and opportunities for their use, as well as opportunities to prevent damages and losses, and minimize risks.

And he is usually charged with responsibility for the following activities:

providing reporting upon request;
storage of accounting archives;
registration.
Issuance of payment books.
reception of HOA members, issuance of certificates, receipts, extracts, etc.

Accountant's responsibility is the success of the company

It is precisely by his accuracy and careful reconciliation of all receipts and expenditure documents that conclusions are often drawn about the activities of the HOA as a whole. Control of the Partnership’s activities is based on the analysis of financial statements.

Accordingly, the accountant is obliged to prepare documentation and, based on it, submit reports on time:

Annual report on the financial activities of the HOA - annually. It should be in the public domain and promote transparency of the calculations being carried out.
Declaration of the simplified tax system - annually, in a special program, online.
Declaration 2-NDFL – annually, at the end of the tax period.
Report on the number of HOA members - a list, with calculations - annually.
Forms 4-FSS, RSV-1 – quarterly.
Any report upon request of supervising inspections, organizations, services.

The accountant is responsible for calculating payments and their accuracy:

to the social insurance fund;
payment of funds under contracts.

The accountant has the right to receive expanded information about the financial condition of the HOA, about the income and expenses of the Partnership’s financial resources. Besides:

The right to order an inventory of the Partnership’s material assets.
Monitor the consumption of materials during construction and repair work. Request a report.
Supervise and analyze cash flow.
Collect receivables and payables.
Check the balance sheet write-off, identify shortages, losses of material or financial resources under contracts with service companies.

The accountant must answer all questions concerning the correctness of accruals, and also has the right to receive relevant information from authorized persons.

The Partnership's accountant is a specialist competent in all matters. The range of his activities is generally extensive. However, the specifics of accounting are based mainly on budget items 20 and 86.

He also acts as a permanent worker, engaged in constant calculations, and - in the role of a consultant who is obliged to answer all questions of the partnership. That is, he reports for his activities and for expenses made upon request.

Based on his answers, HOA members will judge the company’s activities as a whole. The accountant's incompetence or hesitancy to provide explanations will allow some residents to question the transparency of the company's accounts and actions.

Rumors will arise about the dishonesty of the entire resident service team, which may bring negative legal consequences such as some individuals refusing membership.

If less than half of the residents of the high-rise building are among the members of the HOA, the organization loses its legal force and right to exist.

The work of an accountant for the Partnership is different from the normal activities of the plan. First of all, because the specifics of HOAs involve self-service of an apartment building, and not the provision of services for the purpose of making a profit.

Motivated activity orientation, therefore, includes not only the desire for reasonable spending of residents' funds, but also the positioning of the realization of benefits.

The main principle of an accountant’s work is thrift, which limits his activities to income and expense estimates. This is not surprising, because it was for this purpose that the residents created a coordinating management structure.

The accountant has the right to find a resource to replenish the accounts of the owners by attracting finance from outside. For example, when renting out space.

Naturally, this will add more work to him, but will also replenish the HOA budget, which is important. He must coordinate such work with the chief accountant and the chairman.

Differences between a chief accountant and an ordinary one

The need for the work of a chief accountant arises:

For large volumes of work performed by the Partnership.
At the discretion of the members and the chairman, based on the decision made by the meeting.

Unlike the job responsibilities of an ordinary accountant, the chief is charged with complete control over the actions performed with the accounts, as well as over all property placed on the balance sheet of the Partnership.

The responsibility of the chief accountant is the organization of activities that fully arises only under his leadership. He should not perform, but manage, lead the company to survival in difficult conditions, determine development paths and general trends in the economic policy of the HOA.

In particular, he leads the activities:

on the development and approval of a work plan;
on checking accounts;
primary accounting documentation;
on the introduction of promising technologies and accounting methods;
analysis of the economic activities of the HOA;
to strengthen financial discipline.

In addition to the listed activities, the chief accountant issues to the members of the Partnership the most important types of documents regarding the financial support of housing and payments made, and also approves and verifies information issued to residents in the form of certificates, receipts and invoices.

The rights of the chief accountant are quite broad. They are practically equal to the rights of the chairman, although he reports directly to him.

But in matters of financial activity, the chief accountant has the right to dictate his own terms, based on the advantages of his education, experience and ability to use special techniques.

The chief accountant has the right:

Monitor the conduct of all business operations, including the procedure for conducting inventories.
Require compliance with accounting processing technologies and information on the procedure for document management.
Organize audits and other inspections of activities related to the financial side of the existence of the HOA at the local level.
Take measures to prevent and prevent shortages, illegal spending of finances and material assets.
To prevent and eradicate violations of the financial and economic legislation of the Russian Federation.
Monitor the compliance of the HOA’s activities with the economic policies of the region.
Demand the allocation of funds for advanced training, attending seminars, etc.

For failure to comply with the requirements of the chief accountant, he has the right to apply for a penalty.

No normative act or other document regulating the procedure for distributing staffing prohibits combining the positions of chairman and chief accountant. This becomes a motive for many chairmen to combine positions.

However, this raises the question that the position of chairman involves working throughout the working day, just like the activities of an accountant. For this reason, combination is not allowed.

The law, which entered into force on June 18, 2011, No. 123-FZ, defines the illegality of the actions of managers (chairmen) who combine their main activities with any other during the same period of working time.

Based on this provision, the chairman has the right to conduct accounting, but without payment. The meeting of members may, in this regard, establish an increase in the chairman's salary or other payments.

How to correctly draw up and conclude an employment contract with a part-time chief accountant

Hiring is carried out by the chairman, which must be noted in the minutes of the meeting and the decision he made on hiring, with justification for the reasons.

Upon taking office, an audit of the state of current affairs and their transfer by an act is mandatory. The same procedure accompanies dismissal from office.

Part-time work does not require an entry in the work book, which allows you to limit yourself to an order, drawing up and signing an employment contract. The agreement is drawn up in the form of a contract between the chairman of the HOA and the chief accountant, indicating:

General provisions of the contract. They define the basic requirements for professional skills, education and experience. Core competencies can also be specified here.
Conditions in accordance with which employment is carried out part-time.
A complete list of job responsibilities (instructions) that will need to be performed in the process of activity.
Lists of rights and responsibilities in the process of carrying out activities.
Conditions of remuneration, indicating the amount of official salary and additional payments, including bonuses and overtime.
Working time regulations, indicating its standardized nature by the number of hours per day and the established schedule.
Duration of the contract or indefinite validity.
Conditions for dismissal, guarantees and compensation.
Final provisions. All the nuances are spelled out here, providing for the emergence of unforeseen disputes and their resolution by mutual agreement or in court.

The agreement is drawn up in 2 copies, it must include the details (personal data) of the parties, sealed with signatures and the seal of the organization.

The chief accountant must begin work on the day specified in the employment contract.

Conclusion

Almost the entire scope of the work performed and the responsibility of the accountant (chief accountant) extends to the receipt, expenditure and movement of finances in general. He is also responsible for the correct calculation of payments, taxes and other deductions, as well as wages to employees.

Source: http://101urist.com/nedvizhimost/uprav-mkd/tszh/buhgalter.html

The actual creators of each HOA, or homeowners association, are all owners of the premises in an apartment building.

The purpose of creating an HOA is joint management of common property, as well as other activities. And this activity implies mandatory financial accounting.

The task of the company's board is to hire a specialist in this field.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to find out how to solve your particular problem, please contact the online consultant form on the right or call +7.

It's fast and!

You will find samples of employment contracts and job descriptions for the chairman of the HOA, the manager, as well as the janitor and plumber on our website.

Main job responsibilities

What are the responsibilities of an accountant in an HOA?

In the modern housing market, in addition to construction, the most expensive forms of work are utilities.

This statement also applies to repair work and operation in general.

Because it's paid for from the personal pockets of homeowners, careful financial control is required. It is the accountant who will play the role of manager and coordinator of cash flows.

Now the scope of activities of each homeowners association includes recording financial receipts directly from the members of the partnership, as well as preliminary calculation of these receipts.

In addition, the specialist will have full control over the funds deposited and the operations performed.

You can learn about how to determine whether your house is served by any HOA, about the advantages and disadvantages of creating a partnership, as well as how to change the form of management of an apartment building to an HOA through full-time or absentee meetings of owners, choose a chairman and issue your own charter learn from our articles.

Responsibility

One of the main tasks included in the area of responsibility is to regular analysis economic activities carried out by the homeowners association. This means the regulation of any financial flows.

It is very important that any transactions with funds must be reflected in the appropriate accounting documentation.

As for the remaining responsibilities, their list boils down to the following:

accounting of cash receipts;
balancing values;
removing valuables from the balance sheet;
control over the execution of estimates.

The scope of responsibility certainly includes the task of preventing any possible losses and minimizing risks.

Accounting specialists are required to provide all available reports upon the first request of homeowners who are members of the partnership.

Therefore, all important documents are stored in a special archive.

Responsibilities will include issuing pay books, registration records, issuing certificates, statements, and receipts. And, of course - reception of residents with or without prior appointment.

The accountant is responsible for preparing all documentation. On its basis, urgent reports are drawn up that must be submitted on time. An example is annual report, which includes data related to the functioning of the company.

It must be made publicly available.

This is extremely important, since one of the objectives of the annual report is to demonstrate the transparency of the HOA’s performance of its immediate responsibilities.

The position described in the article involves manipulation of regular payments to the social insurance fund, as well as with funds that are used to pay for concluded contracts.

Rights

In addition to their responsibilities, accountants also have certain rights. First of all, it is worth noting the right to receive complete information relating to the past and current financial condition of the organization, as well as any financial income and expenses.

In addition, an accounting specialist has the right to:

purpose of inventory of material resources;
control over the expenditure of funds;
analysis of funds circulation;
collection of all types of debts.

The accountant is given authority to oversee consumption of materials, which are aimed at performing tasks related to the repair and construction of serviced housing stock.

It is necessary to remember the obligation to answer any questions that are, in one way or another, related to the correctness of the accruals.

The rights include obtaining this data from authorized persons.

And the last thing worth mentioning in the context of talking about the rights of financial professionals is that they have the authority to verify any debits from the balance.

Inspections are carried out to identify shortages and losses of material under contracts with service company contractors.

Features of work

The range of activities in this position is very, very extensive. This has its own specifics. In particular, it means constant employment with calculations, as well as consulting on all issues, which come from homeowners.

In fact, the main feature is the reports on all its functionality and on the costs incurred. The answers serve as the basis for judging the organization's activities.

If an employee gives uncertain answers or submits incompetently compiled reports, this may give some residents reason to doubt the transparency of the organization's actions and expenses.

The fundamental point in this case is the possible doubt in the integrity of all employees.

In case of mistrust, a number of owners have every reason to complain or refuse to participate in the organization of residents.

In cases where such people turns out to be more than half of a multi-storey residential building, then the HOA may cease to exist, losing its legal force.

Working in the field of accounting in such organizations will be quite different from a regular office position at any enterprise.

The fact is that the specificity of the partnership is, first of all, self-care at home.

That is, the provision of services does not have such an ultimate goal as obtaining benefits.

One of the main principles is to limit the budget.

But working with finances means in some cases attracting additional funds from other sources. An example is the rental of existing premises.

The use of additional sources of financing is possible only after their approval by the immediate manager of the organization.

Differences between a chief accountant and a regular one

If the volume of work that the company produces exceed generally accepted standards, then there is a need to establish an additional position of chief accountant.

Such a decision is made at the discretion of the meeting, where the leading role is played by the residents and the chairman of the company.

The main difference between the work of the chief accountant is maximum control over manipulation of accounts and over property that is located on the organization’s balance sheet.

Besides tasks include:

determination of development paths;
outlining trends in the economic policy of HOAs;
bringing the company out of the crisis;
carrying out activities in difficult conditions.

Direct responsibilities of the position include development of a plan for the functioning of the organization, checking accounts, drawing up all documentation, including primary documentation.

The chief accountant is actively introducing the latest accounting methods and technologies, which, in his opinion, are the most promising.

This level of responsibility requires regular analysis of economic performance. Data is carefully checked, which are provided to residents in the form of invoices, certificates and receipts.

An interesting fact is that the rights of the chief accountant are actually equal to the rights of the chairman, despite the fact that the former is subordinate to the latter.

In matters of finance, the employee has the opportunity set your own rules and conditions, if his level of education, previous experience, clear knowledge of the specifics of his own activities and knowledge of special techniques allow this.

As for the rights themselves, they include:

control over business operations;
organization of financial audits;
requirement for accuracy in data processing and accounting;
taking any measures to prevent shortages;
prevention of violation of the country's laws in all areas.

The chief accountant has the right apply for recovery, if at least one of the requirements is not fulfilled properly.

Can the chairman of the HOA be an accountant?

Currently, there is not a single document or regulatory act that would not allow combining the positions of chairman and chief accountant.

Many managers often decide to take this step. But there is one important nuance here - combination will not be allowed, as both positions are full-time.

Law No. 123-FZ, which came into force on June 18, 2011, states that the actions of managers who simultaneously bear additional responsibilities are illegal if the activities are combined during the same working hours.

Regulation No. 123-F3 allows the chairman to deal with finances, but without paying for this work.

If the chairman, in the opinion of the members of the partnership, is also really competent in accounting matters, then at the general meeting a decision may be made to pay certain bonuses or to increase the employee’s existing salary.

Employment contract

Hiring for the position of chief accountant or simple accounting specialist is a task assigned to the manager who justifies the reasons for his choice before the general meeting.

All current cases are transferred in one act after the audit.

Part-time work will only require the conclusion of an employment contract and an appointment order. The agreement in this case will take the form of a contract between the chairman and the chief accountant.

The general provisions of the contract will define the basic requirements for the hired accounting specialist. The requirements relate to education, previous work experience and a number of other points.

Employment contract with a part-time HOA accountant also includes the following points:

conditions of employment;
list of job responsibilities;
list of responsibilities and rights;
terms of payment;
work schedule;
duration of the contract (if the contract is fixed-term);
compensation, guarantees.

The final provisions spell out the points that concern possible disputes.

An employment contract must include personal data of the parties. Both copies must be signed and stamped by the employing organization.

In conclusion, I would like to say that all the activities of HOA accountants - chief accountants and ordinary ones - boil down to actually resolving issues and completing tasks, related to income, expenses and other cash flow movements.

The specialist is responsible for the correct calculation of payments, payment of taxes and other deductions.

He faces another major task - cost optimization.

You can learn about the features of accounting in HOAs from the video:

Source: https://mylawyer.club/nedvizhimost/kvartira/upravlenie/tszh/dolzhnosti/buhgalter.html

Job description for HOA accountant - sample

Job Description for HOA Accountant(homeowners association) describes the rights and responsibilities of this specialist, as well as the requirements for him. That's about job description for HOA accountant and we'll talk about it in this article.

Position of HOA accountant

General provisions

Responsibilities of an HOA accountant

Rights of an HOA accountant

Responsibility of the HOA accountant

Conclusion

Position of HOA accountant

Homeowners often form partnerships to resolve issues related to the maintenance, operation and repair of their homes on their own.

To coordinate actions, the members of the HOA elect a board, which includes an accountant who carries out his functions on the basis of the job description.

Moreover, the HOA accountant actively participates in replenishing the partnership’s finances, seeking additional opportunities for these purposes and attracting funds from outside.

In a word, the main task of an HOA accountant is to maintain the partnership’s accounting in strict accordance with current legislative norms and carry out the necessary settlements with the budget, extra-budgetary funds and counterparties.

Job description structure for HOA accountant

Specific requirements and provisions describing the work of an HOA accountant are contained in his job description. This document, like any other act of this kind, contains several main sections:

General provisions.
Responsibilities of an HOA accountant.
Rights of an HOA accountant.
Responsibility of the HOA accountant.

General provisions

This section of the document defines:

who approves the job description;
to whom does the HOA accountant report?
what are the terms of payment;
who replaces the employee during the period of his temporary absence for valid reasons (when going on another vacation, during illness, etc.);
what regulations and laws should an accountant follow in his work.

As a rule, it is said here that an accountant must be competent in almost all matters related to his activities. After all, he will have to report on his work (incl.

for expenses incurred) to the board and owners upon their first request.

Otherwise, doubts may arise about the properly organized activities of the partnership and the transparency of its actions.

Responsibilities of an HOA accountant

The second section of the instructions lists the responsibilities of the partnership accountant. Typically these include:

Exercising control over the revenue and expenditure parts of the partnership's budget.
Conducting an analysis of the financial and economic activities of the HOA.
Reflection in accounting documents of the movement of material and financial assets and all transactions carried out with them.
Putting on the balance sheet and removing goods and materials from it (inventory assets).
Timely and correct preparation of primary accounting documentation.
Preparation and submission of reliable reports to the relevant government agencies and extra-budgetary funds.
Carrying out timely settlements with counterparties under agreements concluded with them.
Taking measures to prevent damages/losses and minimizing such risks.
Documentation of identified thefts of goods and materials, shortages and, if necessary, transfer of compiled papers to investigative authorities and judicial authorities.
Ensuring the safety of financial documentation and its timely transfer to the archive in the prescribed manner.
Carrying out an inventory of goods and materials, finances, carrying out systematic checks of the correctness of the calculations made and the fulfillment of payment obligations.
Collection of accounts receivable and repayment of accounts payable within the prescribed period.
Compliance with payment discipline.

In addition, the job description of this specialist may contain provisions regarding his interaction with members of the partnership who are homeowners. For example, he may be charged with:

registration of certificates (for the provision of subsidies, from the place of residence, about the absence of arrears in paying for utility services) with their subsequent registration;
issuing extracts from their personal accounts to owners;
acceptance and registration of certificates and documents on temporary absence from the place of registration submitted by residents;
accepting copies of title documents from owners for the residential space they occupy;
acceptance and registration of documents confirming the right to receive benefits for utility bills;
reconciliation of receipts for payment of utility services with accounting documents (this helps to identify the presence or absence of debt among HOA members);
issuing payment books to residents;
providing homeowners with the necessary advisory assistance within their competence;
presentation, at the request of residents, of estimates of income and expenses of the partnership, contracts, calculations and other documentation regulating the activities of the accounting department.

Rights of an HOA accountant

In addition to the section on responsibilities, the job description also contains a section on the rights of an HOA accountant. These usually include the following rights:

to establish the procedure for submitting the necessary documents to the accounting department from members of the board and homeowners and submitting the necessary information;
establishing the procedure for processing financial transactions;
review of contracts concluded with counterparties;
making proposals to optimize the activities of the partnership and improve accounting;
exercising control over the procedure for conducting inventory and conducting all business transactions;
exercising control over the expenditure of materials and financial resources during repair and construction work;
improving your qualifications by attending seminars, courses, etc. at the expense of the HOA.

The accountant also has the right:

take measures aimed at preventing theft, illegal spending of funds and inventory;
demand from the chairman of the board and other responsible persons to take measures aimed at preserving the property of the partnership;
monitor regional economic policy to bring the partnership’s activities into line with it.

Responsibility of the HOA accountant

The next section of the job description talks about responsibility. This occurs in the following cases:

in case of non-fulfillment or improper fulfillment of the provisions of the job description;
evasion of maintaining accounting documentation in accordance with the current legislation and regulations of the Russian Federation that regulate accounting;
provision of distorted and unreliable reporting data;
violation of deadlines for submitting quarterly and annual reports to government agencies and extra-budgetary funds;
non-compliance with orders and instructions from management;
disclosure of information that is confidential or represents a trade secret;
violation of the requirements of internal labor regulations, fire safety and safety regulations.
untimely and incomplete settlements with counterparties under agreements concluded with them.

For the listed violations, the accountant can be brought to disciplinary and administrative liability.

In this case, the board has the right not only to reprimand or reprimand him, but also to relieve the accountant from his position.

If we are talking about the appropriation of someone else's property, theft of funds or abuse of official powers, then it is possible to bring criminal liability.

Conclusion

Our article provides only a general description of the job description drawn up for an HOA accountant.

Each individual partnership has the right to make its own changes to its structure and even add additional sections (for example, this could be a section that specifies working conditions). A sample standard job description for an HOA accountant can be downloaded from our website.

Any resident who wishes, of course, cannot engage in accounting, therefore, like any specialist, There are a number of requirements for an accountant:

Completed higher education in the relevant field.
Work experience of at least three years (this item is individual, but most often it is 3 years of work).
Knowledge of the basics of civil law, financial and tax legislation, the basics of the work of HOAs, and the specifics of accounting.
Ability to complete the necessary documentation, prepare tax reports, and submit information to the appropriate authorities.
Knowledge of the HOA charter and willingness to submit to the management of the association.

What is he doing?

Generally speaking, this is a person who monitors the relationship between income and expenses, notes from whom and how much money comes, and what it is spent on. The accountant is responsible for drawing up documentation on the activities of the HOA, for tax reporting, and for drawing up the staffing table.

If the HOA acts jointly with a management company, then its responsibilities may include controlling the latter’s expenses. We'll talk more about the functions of this specialist later.

Responsibilities

All responsibilities are specified in the contract with the employee. Some of them may be present and others absent, depending on the decision of the authorities. However typical responsibilities are:

Employee rights

In addition to a large number of responsibilities, An employee also has rights that are regulated by the Labor Code of the Russian Federation:

Represent the interests of the accounting department on your own behalf, sign the necessary papers.
Request necessary information from HOA members, participate in meetings, and propose initiatives to management to improve operational efficiency.
Demand that HOA employees and the chairman himself assist in resolving issues.
Receive sick leave, go on vacation, work a fixed day.

Responsibility

Handling the finances of an organization, even a non-profit one, comes with a certain amount of responsibility.

Main areas of responsibility:

For failure to fulfill official obligations, for violation of the work schedule or failure to comply with the rules described in the contract, liability arises in connection with the Labor Code of the Russian Federation.
Financial fraud, forgery of documents, concealment or falsification of information is subject to criminal liability under the Criminal Code of the Russian Federation.
For material damage, depending on its scale, civil, administrative or criminal liability arises.

Employment contract

When entrusting a person with the management of the partnership’s finances, it is necessary to conclude an agreement with him, according to which it will be clear what to ask of the specialist, and what he can ask of you.

The employment contract stipulates:

General working conditions.
Salary and number of working hours.
Rights and responsibilities of both the specialist and the HOA.
All areas of responsibility and all necessary actions of the accountant are outlined.
Conditions of work and rest.
Details of both parties.

Important! Without concluding an agreement with an accountant, all financial activities of the HOA have no legitimacy, and if the tax service comes with an audit, you will have to pay huge fines.

If any clauses of the contract change, a new copy is drawn up.

Job description

A job description is a document that is designed to record everything that an employee must do, what characteristics and skills he must have, what will be required of him, and what he has rights to.

Main points of the job description:

Requirements for an accountant.
Responsibilities.
Rights.
Responsibility.
Final provisions.
Signatures of the parties.

The employee signs after reading the paper, and the chairman of the HOA does the same. If any point in the instructions changes, a new one is concluded.

You will find information about the structure and content of HOA agreements and job descriptions for employees.

Features of working in a partnership

If the HOA does not make money, then the accountant is freed from tax reporting for income, in contrast to an accountant of a commercial organization. If the partnership makes money (rents out non-residential premises, places advertisements), then it is necessary to maintain tax reporting.

If there is both an HOA and a management company, then the accountant should act as a kind of intermediary between these two organizations.

Conclusion

Not a single partnership, even one that is not making money, can do without accounting and tax reporting. If the company’s documents are in order, then there will be no questions for it, either from the state or from the residents, so selecting a competent and qualified specialist to keep records is a priority in the HOA’s personnel policy.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

I CONFIRM:

Chairman of the Board

HOA "Sechenova 8"

________

01/09/2008

Job description

Chief accountant of the HOA

1. General provisions.

Resolutions, instructions, orders, other guiding methodological and regulatory materials of financial and control and audit bodies on the organization of accounting and reporting, as well as those relating to the economic and financial activities of the enterprise;

Civil law, financial, tax and economic legislation;

The structure of the enterprise and prospects for its development;

regulations and instructions for organizing accounting at an enterprise, rules for its maintenance;

Labor legislation;

2. Functional responsibilities.

Chief Accountant

2.1. carries out the organization of accounting of economic and financial activities and control over the economical use of material, labor and financial resources, the safety of the property of the HOA;

2.2. forms accounting policies;

2.3. carries out work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents, and conducting inventories;

2.4. ensures the rational organization of accounting and reporting in the HOA based on the use of modern technical means and information technologies;

2.5. organizes accounting of property and funds, timely reflection of transactions on accounting accounts;

2.11. carries out work on accepting payments from the public and disbursing money through the cash register;

2.12. carries out work on the delivery of documentation and funds to the bank and service organizations;

2.13. maintains records of material assets, cash book and other documents;

2.14. Maintains complete safety of accounting documents.

3. Rights of the Chief Accountant of the HOA

The chief accountant has the right:

3.1.Give instructions and tasks to subordinate employees on a range of issues included in his functional responsibilities.

3.2. Request and receive the necessary materials and documents related to the issue of his activities.

3.3. Enter into relationships with departments of third-party institutions and organizations to resolve operational issues of production activities within the competence of the Chief Accountant.

3.4. Represent the interests of the HOA in third-party organizations on issues within its competence.

4. Responsibility of the Chief Accountant.

The chief accountant is responsible for:

4.1. Failure to fulfill one's functional duties.

4.2. Inaccurate information about the state of work in the entrusted area, indicators of financial and economic activity, untimely provision of various information and reporting.

4.3. Failure to comply with orders, instructions and instructions of the Chairman of the Board of the HOA.

4.4. Failure to ensure compliance with labor discipline.

5. Signature rights and working conditions.

5.1. To ensure his activities, the chief accountant is given the right to sign organizational and administrative documents on issues included in his functional responsibilities, as well as payment and other financial documents.

5.2. The working hours of the Chief Accountant are determined in accordance with the internal labor regulations established in the HOA.

I have read the instructions ___________

A homeowners' association (HOA) is a non-profit organization that is created by the owners of premises in apartment buildings for joint management of common property and conducting activities for the creation, maintenance, preservation and increase of such property (clause 4, clause 3, article 50, article 291 of the Civil Code RF).

HOAs are not exempt from accounting, and, therefore, the head of the HOA must organize accounting in the partnership by taking over the accounting work or assigning these responsibilities to an accountant (Article 7 of the Federal Law of December 6, 2011 No. 402-FZ). We will tell you about the job responsibilities of an HOA accountant in our consultation.

Job responsibilities of an HOA accountant

Maintaining accounting records for an HOA can be entrusted to both the chief accountant and any other employee of the HOA, as well as a third-party specialist or specialized organization. Entrusting accounting to an accountant means stipulating these responsibilities in his employment contract or job description.

The accountant of the HOA, working in the singular in the accounting department of the HOA, becomes responsible for the formation of accounting policies, maintenance of accounting records, and timely submission of complete and reliable financial statements. Therefore, the functionality of the HOA accountant will be a standard list of responsibilities of the chief accountant, taking into account the specifics of the HOA work.

Accountant in a HOA: responsibilities

Let us present the list of functional responsibilities of an HOA accountant responsible for maintaining the accounting records of the partnership using an example:

Thesis: Automated cadastre information systems

Job description of the head of the capital construction department

Who hires an accountant in a homeowners' association. Specifics of the work of a housing and communal services accountant. Who is looking for a person for this vacancy?