Types of inspections in a partnership
The organization in question conducts several areas of activity: financial and economic.
The purpose of conducting verification activities is to establish compliance between the actions being implemented and the provisions of the law.
In terms of frequency, it can be:
- planned. It is implied that there is a specific schedule in accordance with which these activities are implemented;
- An unscheduled control measure is carried out when certain circumstances arise.
Depending on who carries out the inspection, activities can be divided into internal and external. In the first case, it is assumed that they are carried out within the organization. External verification involves the involvement of regulatory authorities.
Who carries out the inspection of the partnership
The HOA audit has several varieties, each of which has its own characteristics.
Events can be held:
- internal supervisory activities are regulated by the provisions of the Housing Code of the Russian Federation. An audit commission is created for this purpose. The purpose of the activities is to assess current financial and economic activities;
- tax authorities carry out audits of reporting on tax payments and the correctness of their calculation. Control measures are initiated by employees of the Federal Tax Service;
- The housing inspection sends a notification to the HOA about the upcoming inspection. If violations are detected, the partnership is held accountable under Article 7.22 of the Code of Administrative Offenses of the Russian Federation and Article 157 of the Housing Code of the Russian Federation;
- Rospotrebnadzor checks compliance with consumer rights. When the HOA provides services of poor quality, the owners may file a complaint with the specified body;
- The prosecutor's office implements control measures without sending notice to members of the partnership. Often the basis for such an action is a statement from residents.
HOA inspection reports are subsequently used to hold board members accountable for identified violations.
Initiators of the check
The chairman of the partnership is responsible for the quality of services provided.
The initiators of the inspection may be:
- head of the HOA;
- owners of residential premises;
- persons who are members of the partnership.
An audit can be appointed by a citizen, regardless of whether he is a representative of the HOA or not.
What does the housing inspection check in HOAs and what does it fine for?
The Housing Inspectorate is a state housing supervision body. It carries out its activities on the basis of Decree of the Government of the Russian Federation dated June 11, 2013 No. 493 “On state housing supervision.”
The subject of inspection by the housing inspection is the HOA's compliance with the mandatory requirements for:
• residential premises, their use and maintenance;
• maintenance of common property in the apartment building;
• the procedure for reconstruction and redevelopment of residential premises;
• determining the composition, maintenance and use of the common property of the owners of premises in an apartment building;
• management of apartment buildings;
• provision of services and work by the HOA for the maintenance and repair of common property in the apartment building;
• establishing the amount of payment for the maintenance and repair of residential premises;
• disclosure of information in accordance with the Disclosure Standard;
• creation and activities of HOAs, compliance with the rights and obligations of their members;
• provision of utility services to owners and users of premises in apartment buildings;
• creation and activities of councils of apartment buildings;
• determination of the amount and payment of utility bills;
• ensuring the energy efficiency of apartment buildings, equipping them with devices for metering the energy resources used and operating such devices;
• the procedure and conditions for concluding management agreements and other agreements ensuring the management of the house, including the maintenance and repair of common property, agreements containing the conditions for the provision of utilities, and agreements on the use of common property of the owners of premises in the apartment building;
• formation of capital repair funds;
• other mandatory requirements for the use and safety of the housing stock, regardless of its form of ownership, established by housing legislation and legislation on energy saving and increasing energy efficiency.
For HOAs, the housing inspection is the main supervisory authority,
not only supervising the activities of the HOA, but also helping and protecting the HOA, for example, when requesting documentation from the previous management organization.
You should strive to establish a dialogue with the housing inspectorate on all significant issues.
The Housing Inspectorate may impose fines on HOAs under the following articles of the Administrative Code:
• for failure to comply with a legal order on time (Part 1 of Article 19.5 of the Administrative Code): for officials - from 1000 to 2000 rubles. or disqualification for up to three years, for legal entities - from 10,000 to 20,000 rubles;
• for failure to provide information (information) necessary for the implementation of control and supervisory functions (19.7 Code of Administrative Offences): for officials - from 300 to 500 rubles, for legal entities - from 3000 to 5000 rubles;
• for failure of an inspection, resulting in the impossibility of conducting or completing an inspection (Part 2 of Article 19.4.1 of the Administrative Code): for officials in the amount of 5,000 to 10,000 rubles, for legal entities - from 20,000 to 50,000 rubles;
• for violation of the rules for the maintenance and repair of residential buildings and (or) residential premises (7.22 of the Administrative Code): for officials in the amount of 4,000 to 5,000 rubles, for legal entities - from 40,000 to 50,000 rubles;
• for violation of the procedure for posting information in the “GIS Housing and Communal Services” (Article 13.19.2 of the Code of Administrative Offenses): for legal entities engaged in the management of apartment buildings - 30,000 rubles, for repeated offenses - disqualification for a period of one to three years years.
The list of possible fines from the housing inspection is not limited to the specified articles of the Administrative Code, but the examples given are the most typical.
MAJOR RENOVATION
FORMS OF DOCUMENTS FOR Housing and Communal Services
FORMS FOR HOUSING AND UTILITIES REQUESTS WITH COMMENTS
MESSAGES AND NOTICES TO THE HOA
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Grounds for inspection activities
This procedure may be planned or unscheduled . In the latter case, it is implied that the partnership provides low-quality services.
Federal Law No. 294 of 2008 “On the Protection of the Rights of Legal Entities...” reflects the general grounds for conducting verification activities.
In the case of a planned measure, the basis is the sequence of actions determined by the authorized body. The partnership is warned about such an event in advance.
For unscheduled inspections, the basis is a statement of poor quality services, a violation of the law.
Check by the Audit Commission
The audit commission as a body functioning on a permanent basis. Members of this body are not appointed, they are elected.
The commission's task is to exercise control over the activities of the homeowners' association.
Checking the finances of the HOA is the responsibility of this body. Provisions of Art. 150 of the RF Housing Code indicate that it is mandatory to create a commission if there is a partnership. Such a body may include members of the HOA.
Please note: the citizen will need to write a statement.
Report on the results of the inspection
The responsibility for drawing up the act falls on the organization that held the event.
The document reflects:
- name of the company that was inspected;
- the period for which the activities were implemented;
- control objectives;
- identified violations;
- ways to solve problems.
The act is drawn up in 2 copies, one of which is handed over to the members of the partnership, the second remains with the body conducting the inspection.
Conducting a Federal Tax Service audit
Despite the fact that the HOA is a non-profit organization, there is no tax exemption . What fees the partnership pays are specified in the Tax Code of the Russian Federation.
In relation to HOAs, scheduled and unscheduled inspections are carried out by fiscal authorities. In the first case, a notification is sent before the event takes place. It is expected to reconcile submitted tax reports and search for inconsistencies and violations.
Home inspector inspection
Before initiating an audit, you need to clarify what functions the organization performs and what goals it pursues. The Housing Inspectorate (HI) exercises control over compliance with the rights of citizens in the housing and communal services sector.
The Housing Authority is vested with the following powers in relation to the Homeowners Association:
- carrying out inspections at the request of residents;
- control over the fulfillment of obligations;
- study and analysis of documentation;
- implementation of control over MKD.
Important! If necessary, the housing department can check the meters. If violations are discovered, members of the board of the partnership are held accountable.
In what cases does the housing inspection control the HOA?
The housing inspectorate has the right to carry out an unscheduled inspection in the event of unlawful and dishonest actions on the part of the board.
It is possible to authorize an inspection by this body:
- If management fails to fulfill the duties of maintaining the house in proper condition;
- When tariff rates are too high;
- Regarding the installation of metering devices and the conclusion of contracts for the provision of services;
- If the norms for providing residents with information are not observed;
- For any reason regarding the operation of public property.
You can complain to the Housing Inspectorate about any member of the board, starting with the chairman.
Prosecutor's office
It is possible for the prosecutor’s office to authorize control measures if a satisfactory result is not obtained in the event of complaints to the authorities. To which the organization is directly subordinate or in case of systematic violation of the rights of residents of the house.
When complaining to the prosecutor's office or court, you must provide undeniable evidence of your innocence and evidence of attempts to resolve the issue in other ways.
Audit
If the residents of the building begin to suspect that the board is engaged in activities that are not required or that there is an expenditure of finances that is incomprehensible to the public, an audit of the company’s financial activities can be performed.
To determine the available type, you can consult the information on the website of the all-Russian classifier.
In order to perform an audit, initiative on the part of the owner or the housing inspection is sufficient.
Bankruptcy of a partnership following an audit
Bankruptcy is considered as a form of liquidation of an organization . If, as a result of verification activities, the authorized body comes to the conclusion that the HOA cannot fulfill its duties due to lack of funds, an insolvency procedure is initiated.
It is necessary to apply to the arbitration court. The judge appoints a manager who analyzes the activities of the HOA. Next, this official generates a report where he indicates with what funds or property the partnership can cover the debts.
The property of the organization is sold, debts are paid and the HOA ceases to exist.
Thus, the activities of the homeowners’ association are controlled by many bodies that can conduct scheduled and unscheduled inspections. In the latter case, before holding such an event, the body does not inform the HOA representatives about its visit.
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 period of inspection;
- proven areas of financial performance ;
- identified shortcomings and errors ;
- methods for eliminating errors.
At the end of the act, the seal of the executing company and the 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. A full inspection, with an audit of all HOA documentation, is usually ordered before a visit by employees of the prosecutor’s office or housing supervision, and a partial inspection 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 the supervisory services, in order to avoid:
- penalties;
- layoffs;
- civil and criminal liability;
- 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 (10 working days) to eliminate the violations.
We have prepared other publications on the topic of homeowners’ associations, which talk about how the elections and re-election of managers take place and what kind of agreement is concluded with the HOA and when.
