The community will ask: from the audit committee of the HOA, what is it? Outline of the document. How to carry out a verification of the HOA? Rights and obligations of the audit committee and the results of revisions

The legislation does not stipulate the procedure for conducting an audit. This is due to the statute of a particular partnership and its confirmed provisions for the work of auditors.

As soon as a scheduled audit takes place, all financial and government documents are raised. If it is planned, then these papers have the power to urgently worry about the incident, for the honor of which they initiated a re-verification step by step.

UVAGA! In order to obtain the necessary documents, the head of the partnership is forced to apply.

For that, To be clear, the head of the partnership lasts one working day.

After this, for a maximum of thirty days, verification begins. This can be done both by the authorities of the auditors and by the calls received from the government officials.

The partnership's income is based on:

• members' offices;
• maintenance of leases;
• subsidies.

Deductions can be incurred in connection with commercial activities, which are subject to the provisions of the statute, and for commercial activities - partnerships are not prohibited from engaging in such activities. Obviously, the entire profit, no matter how much it was withdrawn, could only be spent on transferring the official (beyond the statute) consumption of the company.

Everything is also considered to be legal. There are also no tariffs - as much as they are regulated, as much as they comply with the law. Tariffs for paying utilities are subject to respect, including for major repairs - municipal tariffs do not fall under the category of obligatory ones for HOAs.

When auditing cash discipline, auditors should ask:

1. head and cash books;
2. forms for payments from the population;
3. cash register documentation.

What to check for the rozrahunka rakhunkom:

• correctness of entering data about operations;
• How do you beat it, how do you spend it?

In this case, the verifiers check with “rack 51”, documents with credit and financial institutions, the general ledger, and other documents if necessary.

When revising the personalities and the breakdowns, the following is taken into account:

1. who are rightly indicated in the documents are those persons who are entitled to this right;
2. whether the documents are completed correctly;
3. spend on renovation - as there is no registration, there are no allowances, which indicate the truth of the purpose of the data;
4. Advance information - what, who and how many have seen, what is legitimate, what is not in whose damage.

Nareshti It checks how payments are made to workers. For whom to ask:

• standard layout;
• vidomosti;
• report card;
• punishments will be accepted and released by staff members;
• What was added, what was written off.

What does the review by the HOA audit committee include?

1. income and partnership;
2. koshtoris (for the purpose of validity and reliability, as well as how the new world of stench is presented to the authorities);
3. International documents for costs.

Fixation of results

All the results of the work of the auditors are recorded and clearly reflected in the opinion of the public. Guilty bags were presented to all members of the board.

How can you earn money?

• Through the information stand.
• Out of the way at the gatherings of rulers.
• Through the website of a specific HOA.

Act

The act includes the following data:

Engage the audit committee of the HOA

Sounds

Guilty of submissions later than two years after the completion of the audit. Document ob'vyazkovo revenge:

• date and place of folding;
• outside hiring of the relevant organization (partnership);
• who enters the warehouse of the commission, who is not welcome;
• period of conduct;
• details of the audit, the reason, what materials were used, what were the results and purposes;
• signature

Engage the audit committee of the HOA

Now you know the answer to the question: from the audit committee of the HOA, what is it?

The audit committee, although not a core element of the Vlasniks’ partnership, is obviously obligatory, without which the HOA cannot exist.

Scheduled inspections must be carried out on a daily basis, otherwise scheduled inspections can be initiated at any time - for which it is sufficient to indicate a valid reason.

A rich apartment building is not only a place where people live, but also a place where they interact a great deal with each other. These legalities are related to the provision of vital resources, the management of entrances and yard plots, the cleaning of the territory, etc. For the normal functioning of these affairs, local residents have the right to form partnerships, more popularly known as HOAs. This organization has its own structure: the right head. To ensure that its activities were not uncontrolled, the legislator transferred the power of creating an audit committee to review the activities of the HOA.

Audit commission and legal status

The Institute of Verification of the activity of certain features of the Homeowners Association guarantees the rights of the owners of the apartment building, as well as of its residents. According to the law, every partnership has no right to conduct business, or rather to operate, without establishing a designated commission.

The audit committee of the HOA is not recognized by the governing body and is subject to the secret collection of members of the partnership. It consists of the members of the HOA - the Vlasniks of the Life and the Meshkans of the Budinka.

The Sub-Regional Inspector gathers secret collections of bastards.

Who can be an inspector for the HOA? The main benefits to members are longevity and disability. Until then, it is not possible to recruit members of the appointed commission from those who would otherwise have to take other obligations from the HOA, as well as their heads.

The main goals of the organization and activities of the appointed committee are:

The statute, before the transfer of mandatory commissions, may include other points that do not comply with the law.

Well, the work of the audit organization is important for the life of the partnership. Therefore, auditors can quickly select active members of the partnership who can demonstrate reliability and are not discredited on a permanent basis.

Renewed importance of the audit committee

For these purposes, the commission of the commission, enshrined in the law and normative legal acts of partnership, is given a wide range of rights.

Therefore, it is up to the competence of auditors to:

• regular, first and second, audits of the activities of key members of the partnership;
• development of the partnership's periodic budget project;
• management of calls.

As was previously thought, the locals themselves have the right to determine the competence of auditors. The most important thing is that the members of the reviewing organization cannot exploit these possibilities. Expansion of the duties of the audit committee must be established in consultation with a lawyer.

The frequency of submissions for step-by-step reconsideration is determined by legal fees and is drawn up as a separate document and part of the partnership statute.

Also, the decision to confirm the warehouse commission may also affect the collection protocol. This is how the budget is determined and set.

Based on the findings of the current period or based on the results of the step-by-step audit, the members of the audit organization are required to give the citizens and other participants of the partnership a report in which all the main points of the budget are reflected. and yakosti roboti HOA.

Regulations on the audit commission

If the transfer of law and the procedure for conducting work is not reflected in the statute, they are drawn up as part of the provisions on the audit commission. It is very important to correctly compile this information, even for the obviousness and the presence of this and other information, members of the structure that is being verified can avoid the possibility of mischief in their formation.

So, the situation may take revenge:

1. The procedure for issuing commissions, lines and re-importance, warehouse.
2. Functions and basic functions.
3. Obnovazhennya and ob'lyazki.
4. Procedure for carrying out activities.
5. Bring for audits.
6. procedure for maintaining documentation.
7. The order of submitting calls.
8. Document security rules.
9. Clear the procedure for dissolving the commission.

The final part of this provision must include rules setting out the procedure for making these and other changes.

Members of the commission

Who can be a member of the audit committee? As has already been said, a member of the inspection body can be a scumbag in a booth or a vlasnik of apartments. However, we protect them, as members are more likely to get the fakhivts from the side. This opportunity is presented to ensure professional assessment of the work of the HOA.

The received farmers have the right to take away the wine from the city for their work. Payment for this work is for the amount of the partnership that may be allocated to the budget. In wine cities, the audit committee of the HOA may be issued with the necessary documentation.

Since among the bourgeoisie there are professional accountants, filers and lawyers, you can get them. Since there are no such people, the best thing to do is contact an auditing company as soon as the audit is carried out. This, I understand, wasted the partnership. However, there is an objective necessity that allows the emergence of a super-church of everyday character between certain individuals and members of the society of the rulers of life.

Rights and obligations

The Audit Commission has the right to:

• obtain documentation of the activities of the HOA;
• take into account the various explanatory features;
• get specialists;
• call for collections of philanderers in extreme situations;
• turn to visual organs;
• Vimagati organs and visually attract wine individuals to the point of conformity.

In this case, the members of the commission can at any time extract the necessary accounting documentation and detailed agreements. Vidmova’s knowledge of this information will be valid in case of need for admission to a state prison.

Obligatory auditors are advised:

• carry out checks at the designated line and after the comma;
• It’s time to call for your work pouches.

An audit of the activities of the HOA must take place for 30 days from the moment a conclusive decision is made, as well as from the moment the final revision is completed.

The law of the right-hander and the obligations of the inspecting body encourage the expansion of the legal proceedings of residents. However, the provision of food, which is partly the competence of the HOA, is not acceptable until the new auditors.

The procedure for conducting an audit

So, how can you verify the HOA? This is established by the regulations on the activities of the commission.

However, the legislator draws attention to the possibility of carrying out the work of the auditor, which is due:

1. Checking the budget of the HOA.
2. Correct execution and execution of cost documentation.
3. Checking the openness of the activities of the HOA.
4. The fact of the reliability of the cost and other documentation is true.

Separate collections of merchants may have the right to entrust the inspection organization with the necessary precautions and other items of the work of the HOA.

The procedure for checking the attacks:

1. Submit the required documents about the work of the HOA.
2. Analysis of the assigned documentation from the receipts of the accountants.
3. Vychennaya nutrition of communal services and their precision.
4. Verification of the banking system of the partnership.

The verification must be carried out on its own in order to obtain the most correct analysis of the activities of the HOA. For example, at the moment there is a meeting, for which it is necessary to take minutes. To carry out the verification, the mother’s frame is not obligatory.

The audit documents contain an act. The results of the verification of the fact of the integrity of the HOA's expenses cannot be confirmed without the introduction of official fees.

Inspection act

The verification act can be of two types:

• act of in-line inspection;
• act of squinting.

In the in-line inspection report, damage may be detected that is revealed during the final or step-by-step inspection. With greater respect, it is necessary to include a description of specific damages.

And the axis of the act behind the pouches of the river check may be voluminous and place as follows:

1. The commission has a new warehouse, including specialists.
2. The dates of the historical re-verification, as well as the date of the final re-verification.
3. The tributes of the dignified head and members of the board.
4. A new feature of the revisions carried out along the way is their objective directness.
5. The new overflow of the rocks revealed by the stretch of rock and behind their bags was destroyed.
6. List of visits made after the fact of skin damage.
7. There is a new message about wasting the cost of partnership through fate.
8. Signatures of the commission members.

Zrazok act can be enchanted without cost. ↵

In addition to the act, the inspection body of the HOA is responsible for issuing residents a report (download for submissions) that may contain such information:

1. Light period.
2. Convincing accusations.
3. A meeting was held.
4. Vitratny kostoris of the meshkans.
5. Dzherela Koshtiv.
6. Purposes of wasting money.
7. Damage was revealed.
8. Podsumkovy vysnovki and vysnovok.

Zagalom, everything is approximately the same as demonstrated in the example.

And the acts of verification and relevant documentation about the activities of the audit commission can be sent to them for information at any time. The locals also have the right to obtain the minutes of the meeting from their skin.

The work of HOA inspectors is of great importance and helps to quickly identify the faults and faults of their individuals. Allows you to prevent a crisis in the HOA, both in terms of financial and in terms of ensuring the normal functioning of the organization.

m. Moscow "___" ____________ 20__ fate.

From the Audit Commission
Open joint stock partnership
"Scientific and Advanced Photo Institute"
for 2010 rіk

The audit commission of the open joint-stock company “Scientific and Research Photographic Institute” (hereinafter referred to as VAT “NAIF”), was appointed by the Global Shareholders’ Meeting (ordered by Rosmine dated June 13, 2010 No. 1518- p), taking into account the new importance and significance of Federal Law 9 No. 206-FZ “ About shareholder partnerships”, the Statute of the Partnership carried out an audit of the financial and government activities of the Partnership for 2010 using the selective method on the basis of documents submitted by the Partnership.

VAT "NAIF" was created apparently before the dissolution of the Territorial Administration for the Moscow region dated November 30, 2007 No. 1777 "On the minds of privatization of the Federal State Unitary Enterprise "Research and Research Photographic Institute", which is the legal holder of the Federal State Unitary Enterprise " NAIF".

Certificate of registration before the Unified State Register of Legal Entities dated 03/21/2006, ... OGRN 109732463898367.

By the transfer act dated 05.28.2007 “Advances the privatization of the mine complex of the FSUE “NAIF”, established by the Rosmine TU in Moscow on 11.30.2007, the mine complex, which was under the right of sovereign ownership from the FSUE “NAIF”, was transferred to FSUE "NAIF".

Subject to the Transfer Act, the Partnership was transferred to the right of ownership of non-residential buildings No. 1, 2 (part), 4 (part), 6, distributed at the address: metro Moscow, Leningradsky Prospekt, bld. 47.

Stan as of 10/21/2009, the right of authority was registered only on the main street, registered at the address: metro Moscow, Fortivsky Prospekt, 34, building 1 (registration record “77-77-11/011/2007-04501 at Unity Sovereign register of rights on non-rukhom Mayno and land with him dated 10/08/2009"). At the time of registration, the right of authority was not registered (status as of 10/01/2009), which is due to the technical amendments made to the documents during the registration of the transfer of the right of authority from FDUP "NAIF" to VAT "NAIF".

As a result, the Partnership was authorized to register the most important registered undocumented shares.

At the authorized TU Rpo metro Moscow dated November 31, 2007 No. 1977 “About the minds of privatization of FSUE “NAIF”, as well as the Transfer Act of the mine complex of FSUE “NAIF”, which promotes privatization, dated 30.11.2 007, food about the transfer of a land plot to the Partnership The partnership was not assigned the right to power. At the time of the verification of the Rosmine TU Partnership in Moscow, the legal status of the land plot was not determined.

The registration of ownership rights to the land plot has not been completed, and the land legal records for the plot have not been issued.
Submitted to the list of the Main Directorate for the Protection of Memorials of Moscow metro station dated May 17, 2003 No. 196-08/20148 booths, issued at the address: Moscow metro station, Leningradsky Prospekt, 47, building 1, included in the list of new objects iv bury.

The number of indestructible objects that are on the balance sheet of VAT "NAIF" as of 09/01/2008 is confirmed by the Act of Verification of the order of the vicorization of the indestructible mine that is on the balance sheet of VAT "NAIF", approved by TU Rosmine 0 10/1/2009

According to the Act, information was submitted to 112 organizations with which lease agreements were concluded.

The table contains a list of tenant enterprises and information about lease agreements and their arrangement.

The agreement was signed in 2010 in less than a year.

Rented out to third-party organizations - 4712.11 sq.m., including 3495.1 sq.m. to third-party organizations core to the Partnership, 1257.7 sq.m. to non-core organizations.

Information about the average rental rate in the act every day, the lower limit is 4419.0 rubles. per sq.m (agreement No. 191/192-A dated November 30, 2007), and the upper boundary is 30,762 rubles. sq.m (under a single agreement with such a rate with VAT "Mobile TeleSystems" No. D 0612182/414/6-060A dated 06/01/08. (the term is not specified, it is clear that the agreement is valid in 2006, 200 7 rocks).

According to the technical specifications of the Federal Property Management Agency in Moscow, the bulk of contracts are set at a rate of 7000.0 - 8500.0 thousand rubles. without maximum allowance (about utility expenses per day). Obviously, before submitting contracts, the rental rate includes MDV, utility costs, and sometimes includes operating costs (for Contract 3301/212 dated 02/12/2008...).

In accordance with the Act, the assessment of the value of the rental payment rate was carried out in accordance with the Federal Law “On Valuation Activities” dated July 29, 1998 No. 135-FZ LLC “Bureau of Independent Expertise “Paritet” and became 64 81 rub. per sq.m. on the river up to 10,177 rubles. sq.m. on the river

etc...

The latest text from the Audit Commission is in the attached document.

The audit committee of the HOA is in its formation. It has established methods for recruiting members of the commission and assigned important functions.

Dear readers! The article describes typical ways to improve legal nutrition, as well as individual skin conditions. What do you want to know, how figure out your problem yourself- contact a consultant:

APPLICATIONS AND DEPARTMENTS ARE ACCEPTED QUALIFICALLY AND WITHOUT DAYS OF HOLIDAY.

Tse shvidko i COST-FREE!

The same situation gives an understanding of the obligations and rights of the Republic of Kazakhstan.

Additional information that is extremely important for the commission is included in the document:

• the procedure for organizing planned and unscheduled audit visits;
• obligations of the HOA before the audit committee;
• meeting of the commission;
• payment;
• reliability;
• procedure for confirming and changing the PRK.

What is it?

The Audit Commission is an elected body that acts steadily. The Republic of Kazakhstan maintains control over the legal, financial and government activities of the HOA.

The commission itself will cease to be part of the management of the partnership and may change its financial arrangements.

The commission is governed by the laws of the Russian Federation, the statute of partnership and the establishment. Gather around the look of the festive gatherings for the courtyard period. The warehouse of the Republic of Kazakhstan contains at least 3 items.

Legislation

It is clear that before the control of the HOA is completed, the Republic of Kazakhstan may be created.

Also, the legal regulation of the commission is consistent with Chapter 14 of the Legal Formation of Members of the Association of Vlasniks of Life. In addition, the Audit Commission is about to take shape.

Stanovishte

The provisions of the Audit Commission are confirmed by the decisions of secret meetings of HOA members. The protocol is obligatory.

Information may be displayed about those whose document is being entered into action.

How to get around?

Of course, any member of the HOA can go to the warehouse of the Republic of Kazakhstan.

Blame is given to people who enter the warehouse, after applying for membership at the warehouse, HOA for 2 years.

A member of the partnership who wants to go to the warehouse of the Republic of Kazakhstan can send to the correct sheet with a blank. You can give it at any time.

We respect those who can make the applicant satisfied in the future. Members of the Republic of Kazakhstan can change their membership a number of times. The lines are increasingly established by HOA fees.

Audit committee of the HOA

The audit committee relies heavily on the votes of the HOA members.

Renewal of the selected warehouse may be withdrawn early for the following reasons:

• decisions on sacred gatherings;
• for the participant's birthday;
• Limitation has the right to power over living space.

Activity

The committee deals with all issues that arise at its meetings. The results are confirmed in a letter with certified signatures of all members of the Republic of Kazakhstan. The committee's head turns around in amusement.

Meetings can be held in emergency mode in case of emergency food supply that is out of order. The collection of the warehouse of the Republic of Kazakhstan can only be carried out in the presence of 2/3 of the total number of members of the commission.

People who enter the warehouse of the Republic of Kazakhstan have the right to seek re-equipment of the head, since it does not protect its direct obligations.

If the head has been removed from the commission, it is necessary to click on the term sheet no later than 10 days in order to recognize a new head.

Rights and obligations

There is a drastic shift in the production of vegetables, which may result in the end of the Republic of Kazakhstan.

These can be seen:

• Conduct an audit of the government-financial activities of the HOA at least once a day;
• give access to all members of the HOA to the cost of payment and income, which will result in a continuous flow;
• immediately announce the results of verification and audit activities;
• no later than the 15-day period for submitting written notices regarding the results of the verification and forwarding them to the HOA board;
• If the terms of nutrition have failed, then the commission may skip the previous collections;
• Since there is no external audit, the tax commission is required to collect additional information regarding expenses and income, payments and deposits.

In addition to the obligations, the Audit Commission has the rights to:

• remove necessary documents and materials from the HOA administration;
• to disaggregate various propositions and thus bring them into focus;
• summarize the explanations related to the activities of the partnership;
• During the year of collecting all members of the HOA, they will be required to carry out the activities of the expenses of auditors and experts, in which case the payment is due to the budget of the HOA;
• be present during the inspection by the supply authorities.

Functions and importance

The Audit Commission may carry out the following main activities:

• become familiar with all the documents, including accounting documents;
• verify all financial documentation and various documents;
• verify the legality of existing agreements;
• Verify the correctness of balances, river reports, and filing documentation;
• evaluate costoris vitrat shodo priming;
• carry out a review of the financial and main aspects of the HOA;
• reconfigure the target budget;
• verify the completeness and accuracy of various payments;
• review labor payment regulations;
• control the distribution of additional income;
• look at the treasures of the members of the partnership.

Carrying out verification

The obligations of the RK HOA include carrying out various inspections.

In Obovyazkovo, such visits may be carried out at least once per river. Behind the pouches the commission may call.

The verification can be carried out as planned and without delay. In this case, members of the government must provide access to all government financial documents.

The procedure for work is indicated by another document of the HOA. The results will be recorded.

1. To obtain the required documentation, you must send a request to the Homeowners Association.
2. The audit may be carried out no later than 1 month from the moment the documents are removed.
3. In this case, all necessary papers will arrive approximately 5 days after the power supply.

Visnovok

All members of the board are obligated to communicate.

It’s really easy to convey the message to the poor people in this manner:

• publication on the HOA website;
• publicity on information boards;
• near the hour of collection.

The revision may be given no later than 15 days after the verification.

Sound (zrazok)

The name means:

• name of the HOA;
• the head of the committee and its members;
• lines of conduct.

There may be some information about the conditions of verification, materials and methods, which necessarily indicate the rationale and purposes.

From the Audit Commission

TVZh "Happy House"

Members of the audit committee:

Provide the conditions for the audit

Subject to clause 16.4. The Statute of the Homeowners' Association requires the Audit Commission to:

Conduct a scheduled audit of the financial and government activities of the partnership

Give information about the cost of income and expenses for the past period and information about the financial activity of the partnership for the past period.

Revizіina KomiSіya Vlavnikiv Zhitl "Schalavi DIM" (Dali-HOA), cherishing the Live of the Code of the Russian Federation Ta Ta Ta Homeowners' Assembly, conducted the roy of the Fіnansky-Gospaddarkoe Homeowners for the perioode of the 1st sir 2015 r. up to 31 breasts 2015 (hereinafter referred to as the light period), using the method of objective independent verification of this activity and its assessments, such as the calculation of the cost of income and the cost of HOA for 2015. and the size of obligatory payments.

The audit was carried out by: the head of the audit committee and a member of the audit committee. (Dali are the auditors who are checking).

This report of the Audit Commission was formed on January 30, 2016, at the place of residence of the auditors.

During the audit, the following materials and documents were examined:

Installation and registration documents of the HOA, including the HOA Statute; Protocols of secret meetings of HOA members in 2015; Agreements with contractors, resource suppliers and other organizations;

planting instructions; personnel documents; accounting and tax reporting; documents for the acquisition of commodity-material assets; primary accounting documentation: financial statements; bank statements and payment documents for the departmental department of the HOA and in. materials behind the ship's calls; Other necessary documents.

The audit reconsideration included reconsideration on a selective basis, confirmation of numerical data and clarification of what is in the accounting department of financial and government activities.

Objects of the audit: Activities of the HOA governing body. Accounting management. Personnel management. Conducts financial and government activities.

1.3. Management bodies of the Partnership during this period

In accordance with Article 147 of the Housing Code of the Russian Federation, the care of the activities of the partnership in the life of the Vlasniks is carried out by the rules of the partnership, which decides on all the nutritional activities of the partnership, for which the nutrition is given and up to the guilt’s competence of illegal gatherings of government officials, placement in a rich apartment building

During the period of binding the head, the ruler convoked Nesterov’s government, formed by the ceremonial collections: ,

Results of the audit
Board of Homeowners Association

Subject to clause 14.5 of the HOA Statute, the meeting of the board meets with its head at least once per quarter. During the audit by the audit committee, it was revealed that the board meetings, which were carried out on a regular basis, were not recorded. The protocols for the collection of members of the HOA board of directors for 2015 are daily, which makes it impossible to assess the work of the board members.

2.2. Vikonannya The Board of Directors will decide on the secret gatherings of HOA members

In 2015 2 meetings of homeowners association members were held in absentia.

Protocol No. 1 dated 01/01/2001

Vlasniks took part in the voting, the majority of which in the right of the dormitory local government in the dormitory of the main budinka accounts for 72.4% of the total number of votes of the lords in the budinka. Protocol of official collection of formalities in due order.

Zagalny levies: confirmed the Koshtoris of income and Vitrat of the HOA for 2015, confirmed the tariff for maintenance and repair of the residential lane in the amount of 18.27 rubles. for 1 sq. m., the confirmed tariff for “sewerage maintenance” is 300 rubles. from the apartment, the collection of “cereal deposits” was carried out

Protocol No. 2 dated 01/01/2001

The voting took part in the power of the rulers in the Budinka, the majority of which in the right sleeping share of the government in the main Budinka accounts for 50.2% of the votes out of the total number of votes in the government in the Budinka. Protocol of official collection of formalities in due order.

The parliamentary elections approved the introduction of changes to the Statute of the HOA “Shaslyvyy Dym” so that the warehouse of the apartment buildings at the HOA “Shaslyvyy Dym” was approved by the way of acquiring a rich apartment building No. 23 A to the HOA “Shaslyvyy Dym”.

Recommendations: The preparation of food that will be discussed at the social gatherings of the HOA members should be carried out at board meetings with the participation of members of the audit committee for inclusion before the day of the gala gatherings for the full flow of everything Their food is what the HOA members need.

The HOA maintains accounting records using a simplified filing system. The flow of unprepared kosti is happening due to the existence of a single commercial bank in the Yekaterinburz branch of the Joint-Stock Commercial Bank "Bank of Moscow".

The employees of the HOA “Happy House” are engaged in accounting services.”

It was impossible to evaluate the results of the accountant’s activities, carry out a full-scale review of the river government-financial status by the audit committee, etc. accounting documents and information are stored at the accounting services agency until the assignment is verified. Due to the work of a full-time accountant, it is not possible to methodically assist members of the board of directors with accounting support, control, reporting and economic analysis.

Recommendations: At board meetings, it is appropriate to praise decisions about the extent of inclusion in the accountant’s staff schedule. If you have a positive diet, organize a full-time job for an accountant (add a computer, security software).

The head and accountant need to prepare documents before the immediate audit reconsideration and in constant communication.

2.4. Personnel management

A review of personnel records and related documentation was carried out.

Posadov's instructions for spivropotnik disintegration, e. The regular schedule of the HOA has not been confirmed by the decisions of the HOA board. Employment contracts with employees of the Homeowners Association, orders for the hiring and release of employees were not issued until verification.

At the hour of verification of materials for ship calls, it was established that all documents of ship certificates are not distributed among the participants in the processes, are not saved in separate folders, which complicates the verification and difficult assessment of the work related to the work in place resiv vlasniki.

Recommendations: in order to obtain legal support from the ship's navigation, formulate the documents behind the ship's calls in a separate folder.

The regulation corresponds to the tariffs for the provision of utility services to government officials and residents of housing cooperatives, established and put into effect by the Administration of the Municipal District of Pervouralsk.

If any compromises were found during the sale, allowed by the ERC, the information for the re-arrangement was sent to the HOA promptly.

Displays of individual device devices are recorded in the electronic view.

Serviced in China

Residential premises

Electricity

scorched

Water supply

All at once:

Payment to residents:

The size of the stitched fence in the homeowners association:

as of 01/01/2015 becoming 559,767.34 rubles. as of December 31, 2015 becoming 604543.99 rub.

The size of the total stitched fence of Vlasnik HOAs for 2015 increased by 44,776.65 rubles.

The obligation of the HOA to the postal owners became 693,801.36 rubles.

During the audit, minor violations were revealed in the execution of various types of agreements, which do not affect the legality and integrity of the settlements.

An analysis of agreements with contractors and resource supplying organizations showed that the contractual legal work was governed by the HOA in 2015. was carried out in accordance with the official legislation of the Russian Federation and within the competence of the Partnership.

Information about services under contracts

2.6.3. Stan lane HOA.

As of December 31, 2015 may not appear on the organization's balance sheet.

In 2015 The management of the HOA was working to reduce debts. Warfighters were notified by roads and posted a list of fighters at the entrances and on the website. A special study was carried out with the borrowers to identify the main reasons for the debt burden and propose possible options for repayment. There has been a reduction and reduction in the provision of utility services to fighters from forward letter reports. In the vicinity of this, the tightening of the contraction was carried out in court order.

Recommendations: Continue active work to reduce debt burden from debtors (non-payers). The work with the guards is fixed in the Protocols of the HOA board meeting. Take a look at the elections of the Government of the Republic of Moldova.

During the verification of the accounting and payment of wages, no damage was detected. Salary for 2015 rub. charged and paid in full.

The staff of the HOA includes: the head of the administration, a lawyer, a cleaner, a plumber. The payment fund for 2015 was 512,619.73 rubles.

The HOA has increased the payment for medical sheets and permits for curtains and curtains, which has led to an increase in the salary fund. The documents required for the transfer of these funds will be submitted to the Social Insurance Fund in 2016.

The collection and recovery from the state (and tax) authorities collected 289,311.42 rubles.

Recommendations: payment of assistance due to timely unavailability, vacancy and beds, with a child, for monitoring the child until it reaches the age of repeat fate and so on. proceed in accordance with the legislation of the Russian Federation, for the contribution of funds to the Social Insurance Fund.

It is necessary to comply with the rules of the law for the income and expenses accumulated by the Kostoris to be included in the obligatory rules of the HOA. Koshtoris are confirmed by the official fees of the HOA and are the basis for financing through the calendar year.

The cost of income and income of the HOA “Happy Home” for 2015 was confirmed by official fees (Minutes No. dated 01/01/2001).

When analyzing income and expenses, differences from costs were revealed.

Recommendations: Carefully analyze the statistics of income and outputs coming from the actual budget and its needs, before distributing the costs for the upcoming period from the regulation of the real economy for all expenditure parts of the budget. The activities of the governing HOA are based on the principle of optimizing expenditures and controlling them.

The requested documents were presented incorrectly, at an insufficient time, and not all at the same time, which greatly complicated the verification. The final decisions of the audit committee decided to recognize the re-verification of the financial and government activities of the HOA, which was carried out under strict supervision. The audit committee makes a statement on the identified signs of damage and the final recommendations in a short term. The Audit Commission reserves the right to further control the work of the Board of the HOA based on these recommendations through the entire ongoing financial and government fate.

This letter (on the arches) is folded and signed in two examples, one of which is transferred to the board of the HOA (for the awareness of the HOA members), and the other is lost to the audit committee.

Members of the committee:

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