Sample work plan of the HOA board for the year. Drawing up an annual plan for managing an apartment building

TO main differences between a scheduled inspection from unscheduled include:

1. conducting scheduled audits at established intervals;
2. the possibility of conducting routine inspections by civilians;
3. voluntary nature of scheduled inspections.

The main purpose of the scheduled inspection of the HOA is identify errors in financial activities organizations and give instructions on how to eliminate them. Scheduled inspection dates are known to the accounting department in advance and the management of the housing association. They are carried out within the time limits indicated organization charter or housing code.

Unscheduled audits are carried out based on statements or complaints from individuals by supervisory authorities.

The main purpose of unscheduled events is identify and prove violations in which the organization and/or its employees are suspected.

Who controls the activities of the housing association?

Monitoring the activities of the governing bodies of the housing association may be carried out by the following authorities:

• tax office;
• housing supervision department;
• prosecutor's office;
• audit commission;
• labor inspection;
• control commission of residents-members of the partnership.

Tax authorities control the correctness of filling tax returns And correct distribution of income and expenses under different taxation systems, as well as the completeness of tax payment by employees.

Important! Housing supervision authorities inspect the activities of the HOA management for compliance with housing legislation.

Including:

1. legitimacy procedures for creating an HOA;
2. correctness clauses of the charter;
3. reliability minutes of general meetings;
4. legality selected governing bodies and auditor;
5. correspondence activities carried out for statutory purposes.

The prosecutor's office may check for possible violations of a criminal nature: bribery, embezzlement, etc.

Employees of the prosecutor's office have the right to enter the premises of the HOA management and seize any documentation without prior notice about verification. The tax service has the same rights.

Audit is an internal tool control economic activity board, since the auditor is elected at a general meeting from among the residents who enjoy authority and cannot combine his activities with work on the board (clause 1 of Article 150 of the Housing Code of the Russian Federation).

Clause 1 of Article 150 of the RF Housing Code. Audit commission (auditor) of a homeowners association

The audit commission (auditor) of a homeowners' association is elected by the general meeting of members of the association for no more than two years. The audit commission of a homeowners' association cannot include members of the association's board.

Who can request this procedure?

Who can check the activities of the HOA? Initiate audit of the financial activities of the housing association The following circle of persons has the right:

• members of the audit commission;
• apartment owners and residents of a building belonging to an HOA;
• initiative group of partnership members;
• elected local government bodies;
• governing bodies.

The board of the housing association may order an audit from private audit firms to identify and correct your own mistakes when little financial experience, or with a large accounting staff to control its activities.

At presence of suspicions or indirect facts of violations in the activities of the board, some of the owner-members of the partnership can create an initiative group to audit the activities of management. In this case, the audit is carried out, as a rule, the members of such a group themselves.

Attention! Each member of the housing association has the right to familiarize itself with all financial and reporting documents of the organization (clause 3).

If a resident of the house has suspicions that The management of the partnership violates the legislation of the Russian Federation, then he can initiate a prosecutorial investigation by writing a corresponding complaint, regardless of his resident status (owner, tenant, etc.).

Elected authorities have the right to initiate a parliamentary audit any legal entities, including housing associations, at the request of voters.

What is an audit?

Verification (or audit) means complete audit of the organization’s financial activities for compliance with the statutory goals. The audit method can be used to determine:

A scheduled audit of the housing association must be carried out elected audit commission every calendar year, presenting auditor's report meeting of residents-members of the HOA (part 1 of paragraph 3 of Article 150 of the Housing Code of the Russian Federation).

Part 1, paragraph 3, Article 150 of the RF Housing Code. Audit commission (auditor) of a homeowners association

Audit commission (auditor) of the homeowners association:

• conducts audits of the financial activities of the partnership at least once a year;
• presents to the general meeting of the members of the partnership a conclusion based on the results of the audit of the annual accounting (financial) statements of the partnership.

An unscheduled inspection is carried out housing supervision authorities or prosecutor's office.

In order to avoid large fines or suspension of activities as a result of visits by various state supervisory authorities, the board of the housing association contacts a private auditing firm to conduct a preliminary audit.

Based on the results of the audit, employees of the audit firm can point out mistakes to the accountant and chairman errors made during accounting, as well as ways to eliminate them.

How to carry out this process

First of all it happens conclusion of an agreement with the performing company. The contract with the audit company specifies:

• audit objectives;
• timing;
• venue;
• period under review;
• list of required documentation.

Attention! An audit firm must be included in the federal register of audit organizations in order to obtain the right to be called such, and the employees of the firm performing the audit must have an audit certificate (Article 3 of Federal Law No. 307 and Article 4 of Federal Law No. 307 “On Auditing Activities”).

Article 3 of Federal Law No. 307 “On Auditing Activities”. Audit organization

• An audit organization is a commercial organization that is a member of one of the self-regulatory organizations of auditors.
• A commercial organization acquires the right to carry out auditing activities from the date of entering information about it into the register of auditors and audit organizations of a self-regulatory organization of auditors (hereinafter referred to as the register of auditors and audit organizations), of which such an organization is a member.
• A commercial organization, information about which is not included in the register of auditors and audit organizations within three months from the date of making an entry about it in the Unified State Register of Legal Entities, does not have the right to use the word “audit” in its name, as well as derivative words from the word “audit”. "

As a review period usually the calendar year is indicated. After signing the contract, the company’s employees begin the audit in the following order:

1. familiarization with the structure housing associations and the peculiarities of conducting business activities;
2. studying financial and reporting documentation for the period selected for inspection;
3. comparison of actual situation With planned indicators and identification of inconsistencies;
4. search for reasons inconsistencies;
5. drawing up an act audit.

During the familiarization, the charter, accounting policies and the procedure for its implementation in a particular partnership are studied.
When found discrepancies between planned and calculated indicators, employees of the executing company begin checking accounting statements and primary payment documents.

In particular, the compliance of the transactions used by the housing association’s accountant with the compliance with the plan of subaccounts of the Ministry of Finance.

How to draw up an act correctly?

The audit report is drawn up by employees of the auditor firm and contains the following information:

• name of the housing association and the period of inspection;
• verified areas of financial activity;
• identified shortcomings and errors;
• elimination methods errors.

At the end of the act, the seal of the executing company must be affixed and signature of the responsible person. The act is a confidential document drawn up in two copies, one each for the customer and the contractor.

Important! The verification can be either complete or partial. Full check, with an audit of all HOA documentation, is usually ordered before a visit from the prosecutor’s office or housing supervision, and a partial one may include a small area, for example, personal income tax declarations before generating tax reports.

If violations are detected, the management of the partnership must eliminate them in accordance with the recommendations of the auditors before the visit of supervisory services, in order to avoid:

1. penalties;
2. layoffs;
3. civil and criminal liability;
4. deprivation of the right to hold positions in housing organizations.

If the audit was initiated and carried out by the prosecutor's office or the tax inspectorate, the partnership is given a period of time (10 working days) to eliminate violations.

Conclusion

So, checking the financial activities of the HOA may be carried out by supervisory authorities based on complaints from residents or by an audit firm for identifying shortcomings in work and preparation for possible unscheduled inspections.

To avoid possible penalties, you must Conduct internal accounting audits regularly by the partnership’s auditor or an engaged specialist, based on the results of which to bring the accounting department’s activities into compliance with the rules.

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Reviews (4)

Business in the housing and communal services sector is one of the most unpredictable and risky. Although, if you approach the matter wisely, you can quite count on a good profit by demonstrating to others how to conduct business. Where to start? First of all, with the registration of the company. It can be either an LLC or a CJSC, this is not the main thing, the most difficult thing is obtaining a license for this type activities.

When opening a utility services business, an entrepreneur needs to collect a lot of documents and run around with officials. In order to obtain all the necessary licenses, including for waste removal, it may take from 6 months to a year. Financial costs – 1.5-2 thousand dollars. The total initial investment in the business will be from 50 to 150 thousand dollars, depending on the volume and condition of the housing stock that will come under your control.

The profit in the housing and communal services business is not so great, the costs of servicing the territory entrusted to you will probably be very high, but it is much more difficult to recoup them. As a rule, income fluctuates between 5-7% of total revenue. If your housing stock does not exceed 180-200 thousand square meters. meters, then there is no need to talk about high profitability.

Business in housing and communal services is a striking example of the fight against difficulties that our state has created for itself. In fact, there are not so many entrepreneurs who want to retrain as managers of utility management companies. And this is understandable - just look at the state of the housing stock, which a few optimists will have to maintain.

However, the supply of private services in a business such as the housing and communal services sector still exists. And one can only applaud these brave souls who took on such a difficult task. They should start with personnel, since this factor plays a key role in housing and communal services. Parables about drunken plumbers and electricians have long set the teeth on edge, and breaking a strong opinion will not be so easy.

The utility dispatch service must operate 24 hours a day. To avoid complaints from residents, it is necessary to ensure high-quality and efficient work. Some entrepreneurs hire third-party organizations for these purposes, but such measures are not always justified due to the lack of proper mutual understanding between the two services.

Well, and the most important thing for a businessman who has decided to open his own business in the housing and communal services sector is to attract clients, most of whom are the chairmen of the HOA. There will be no problems with this if in your work you rely on a professional housing and communal services business plan. With its help, it will be easier for you to enter the housing and communal services market and achieve financial success in it.

Reviews for housing and communal services business plan (4)

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Housing and communal services business plan

Vadim
I work in the MKD control system. In order to study the experience of other organizations in this area, I downloaded a business plan. I admit it was very interesting to read it.


Vadim, thank you for your feedback! We are glad that our work has benefited you and we hope that you will now put the acquired knowledge into practice. Good luck to you!

Housing and communal services business plan

Konstantin
You need to take risks - I was convinced of this by analyzing my capabilities using your business plan. I realized that I have a chance to become a successful businessman, and the advice of your professionals only strengthened this belief in me. Thank you very much!


Konstantin, it’s one thing to simply be confident in yourself, it’s another thing to build a business development strategy based on careful calculations. You have taken the right path and we believe that everything will work out for you. Good luck to you.

Housing and communal services business plan

Fedor
Of course, for such a complex business, a detailed business plan, with individual calculations and analysis, would be more useful. But in the absence of such a project, your document was also useful to me. It became a qualitative basis on the basis of which I developed my development strategy.


Fedor, we are glad that our document has become your foundation in preparing your own calculations. Indeed, it is difficult to take into account all the nuances in one document and some modifications must be made independently, based on your needs and capabilities. For this reason, now you have an excellent understanding of the economics of an enterprise, which is important for running a successful business.

The presented housing and communal services business plan is an opportunity to take control of the formation of a completely new housing and communal services complex. It should be understood that this business is relatively new in our country and enthusiasts may encounter many obstacles on their way. However, pan-European practice shows that investing in housing and communal services is profitable if you get down to business using modern farming methods.

A high-quality ready-made document will help you make the formation of a partnership profitable; for this you should carefully study the laws and principles of local government; you should also understand that this is a rather expensive undertaking. Do not forget that it is possible to attract funds from investors or sponsors to implement your plans, and for this you need to use your own business skills.

Study information on creation management company Housing and communal services should also be done in order to accurately determine the form of the future public utility enterprise (housing and communal services or owners' partnership). You will be able to understand the principles of calculation for the further maintenance of the housing stock and will definitely become a successful entrepreneur if you follow the points of this clearly planned document. Starting your own business in the housing and communal services sector is a worthy endeavor for the brave and enterprising!