Report of the audit commission of the HOA sample with conclusions. Sample report of the audit commission. In addition to its duties, the Audit Commission has the rights

REPORT of the Audit Commission of the HOA "Dubrava-38" for 2015

Chairman of the Audit Commission: Yarullin R.N.

Member of the Audit Commission: Gainullina E.R.

Kazan

1.1 Grounds and circumstances of the audit. 1

1.2 Materials used. 1

1.3 Audit methodology. 2

1.4 Conditions for the audit. 2

1.5 Goals and objectives of the audit. 2

1.6 Items of revision 3

1.7 Management bodies of the Partnership in the reporting period: 3

2. Results of audit 3

2.1 Compliance of the Charter of the HOA with the Housing Code of the Russian Federation 3

2.2 Litigation 4

2.3 Accounting 4

2.4 HR record keeping 4

2.5 Analysis of financial and economic activities 4

2.6 Execution of the financial plan 6

2.7 Analysis of report 7

3. Final conclusions of the Audit Commission. 8

1. Introductory part

1.1 Grounds and circumstances for the audit.

The Audit Commission of the Dubrava-38 Homeowners Association (hereinafter referred to as the HOA), guided by the Housing Code of the Russian Federation and the HOA Charter, audited the financial and economic activities of the HOA for the period from January 1, 2015 to December 31, 2015. (hereinafter referred to as the reporting period), for the purpose of an objective independent verification of this activity and its evaluation, issuing an opinion on the implementation of the estimates of income and expenses of the HOA for 2015. and amounts of mandatory payments.
The audit was carried out by: R.N. Yarullin, Chairman of the Audit Commission. and member of the audit committee Gainullina E.R. . (hereinafter referred to as auditors).
The audit was carried out from March 02, 2016 to April 14, 2016 inclusive.

This report of the Audit Commission was drawn up from March 02, 2016 to April 14, 2016 at the place of residence of the auditors.

1.2 Materials used.

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

• 
  employment contracts with employees of the HOA;
• 
  job descriptions
• 
  personnel records, orders, staff list;
• 
  registers of accounting and tax accounting;
• 
  accounting and tax reporting;
• 
  documents for the acquisition of inventory items;
• 
  primary accounting documentation: acts of work performed; waybills; cash book; expense reports; bank statements and payment documents for the settlement account of the HOA; payrolls and payrolls;
• 
  materials on lawsuits;
• 
  other necessary documents.

1. 
   The documents were provided in full, except for the financial and economic activity plan for 2015.
2. 
   Documents are duly executed and kept in proper form.
3. 
   Paper documents correspond to documents in electronic form.

1.3 Revision methodology.

The audit was carried out within the limits of knowledge of the auditors in the field of engineering, economics, finance and jurisprudence.

In order to substantiate their conclusions, the inspectors during the audit carried out a set of procedures for collecting, studying, evaluating the information contained in the materials provided by the inspectors. These procedures were carried out using the following methods of obtaining evidence: interview, regulatory verification, documentary control, traceability, comparison, recalculation and analytical procedures.

The formation of conclusions was carried out by the inspectors according to their inner conviction, based on an independent comprehensive, complete, objective and direct study of the evidentiary information obtained during the audit and their professional opinion.

Since not all users of this report have a special education, for its better understanding, the further text of the report is written without the degree of use of special accounting, legal and technical terminology inherent in such reports, which does not affect the essence of the conclusions made by the auditors.

1.4 Terms of the audit.

During the audit, the documents were provided in full, in the available volume. Documents were provided as requested, full access to financial, accounting, economic and other documentation of the HOA was provided

1.5Goals and objectives of the audit.

The Audit Commission considered the following issues and tasks:

1. 
   Does the receipt of funds reflected in the financial statements to the cash desk (in cash) and to the settlement account of the HOA for the period from 01/01/2015 to 12/31/2015 correspond to reality?
2. 
   With which organizations the HOA worked for the period from 01/01/2015 to 12/31/2015 on a contractual basis. To what extent and for what amount did these organizations provide residents and owners of HOAs with services related to the maintenance of residential and non-residential premises for the period from 01/01/2015 to 12/31/2015. 3. Verification of the validity of the tariffs set by the HOA "Dubrava-38" to pay for utilities related to the maintenance of apartments and non-residential premises, for the period from 01/01/2015 to 12/31/2015. 4. Checking the documentation and accounting records of the HOA "Dubrava-38" for compliance with the legislation of the Russian Federation. 5. Checking the targeted spending of funds by owners and residents of the HOA "Dubrava-38".

1.6 Items of revision

1. 
   The activities of the board of the HOA.
2. 
   Accounting.
3. 
   Maintaining personnel records.
4. 
   Economic management.
5. 
   Conducting financial and economic activities.
6. 
   Analysis of the annual report

1.7 Management bodies of the Partnership in the reporting period:

Composition of the Board of the Partnership in the period from 01/01/2015 to 12/31/2015.

Chairman of the Board: Gubanova I. Yu.

Board members

1. Soldatov I.V. (kv.5) 2. Ryzhaykina S.P. (square 21)

3. Nikulina L.A. (kv.52) 4. Aliakberova V.R. (square 69)

5. Shalymov O.V. (room 74) 6. Yusupov N.U (room 80)

7. Trofimov R.N. (room 110) 8. Sverguzin A.I. (apt. 153)

The composition of the audit committee:

Members of the Audit Commission:

1. 
   Gainullina E.R.
2. 
   Khisamova A.

Reason: decision of the general meeting of the HOA of March 20, 2013
Responsibility for accounting in the Partnership in the period from 01.12.2011. assigned to the accountant Khusainova M.Kh.,

2. Results of the audit

2.1 Compliance of the Charter of the HOA with the Housing Code of the Russian Federation

Article 145 p. 2.11. The Housing Code of the Russian Federation states that "Determining the amount of remuneration for members of the Board of the Partnership, including the Chairman of the Board, is within the competence of the General Meeting of Members of the Association of Homeowners."

1. 
   The Audit Commission recommends that the issue of determining the amount of remuneration of members of the Board of the Partnership, including the Chairman of the Board, be submitted for consideration by the General Meeting of Members of the Association of Homeowners.

2.2 Litigation

In 2015, the HOA took part in the following court proceedings

Conclusion of the Audit Commission:

1. 
   The costs of legal support correspond to the result obtained.
2. 
   Documents on court cases are separated by participants in the proceedings and are stored in separate folders.

2.3 Accounting

The HOA maintains accounting records according to the simplified taxation system (FTS No. 4 in the Republic of Tatarstan).

Accounting is carried out both in electronic form and on paper. Licensed specialized software is used to maintain accounting and tax records in electronic form, as well as accruals to owners of the HOA.

Accounting is confirmed by the compiled reporting forms and the availability of primary accounting documents, as well as an electronic database.

Conclusion of the Audit Commission:

Compared to 2014, there were no significant changes in accounting.
The Audit Committee recommends:

1. 
   In 2015, the recommendations of the Audit Commission on the development and approval of the Accounting Policy were not implemented. Lack of accounting policies may result in penalties from the Tax Services. The Audit Commission reiterates its recommendation to develop and approve the Accounting Policy of the Partnership.

2.4Human Resources

Conducted an audit of personnel records and related documentation.

Conclusion of the Audit Commission:

1. 
   Personnel records are maintained in accordance with the law, no violations have been identified.
2. 
   Compared to 2014, there were no significant changes in personnel records management.

2.5 Analysis of financial and economic activities

Tariff Information

A summary sheet of tariffs used for settlements in the HOA is given in Appendix No. 1.

The accruals correspond to the tariffs for the provision of utility services to owners and users of the premises of the HOA, established and put into effect by the decision of the OSS of the HOA and the State Tariff Committee of the Republic of Tajikistan.
Conclusion of the Audit Commission:

1. 
   The amount of the total overdue debt of the HOA owners for 2015 significantly decreased.

1. 
   The readings of individual metering devices are recorded in the work logs of the operation service and in a special accounting log in electronic form.
2. 
   According to the results of the analysis of electricity consumption for general house needs, it was revealed that the cost of lighting is about 10% of the general house consumption.

1. 
   In order to improve the discipline of payment, introduce the practice of collecting penalties.
2. 
   Again, we recommend that you analyze the consumption of electricity in order to reduce the cost of ODN.
3. 
   Again, we recommend that the Board consider the economic feasibility of installing motion sensors to automatically turn on lights in common areas.

Recommendations of the audit committee:

1. 
   When concluding contracts for the performance of large-scale and costly work, preliminarily carry out the procedure for competitive evaluation of proposals.
2. 
   Board of the HOA to work on the possible optimization of the cost of maintenance work.

Analysis of data on the calculation and payment of water resources (hot and cold water, heating, sanitation), electricity.

The table shows data on the amount of billed and charged amounts for water resources and electricity.

Resource supplying organization	Accrued HOA	Accrued to owners	The difference in fees
MUP "Vodokanal"	468101.01	468101.01	0
OJSC "Generation Company"	3716000.00	3716000.00	0
JSC "Tatenergosbyt"	1430837.75	1430837.75	0
For reference
intercom	48300.00	50950.00	- 2650.00
Antenna	26280.00	22410.00	3870.00

According to the Decree of the Government of the Russian Federation of May 6, 2011 No. 354, it is not allowed to use some items of expenses and income at the expense of others. In this regard, it is necessary to recalculate the heating bill. Despite the fact that the report of the Audit Commission covers the period from 01/01/2015 to 01/01/2016. at the time of the report, the recalculation for the supplied resources in the amount of _______ has already been made (January 2016).

Conclusion of the Audit Commission:

1. 
   Recalculation for hot water supply and heating for the period from 01.01.2015 to 12.31.2015 No errors were found in the recalculation.

Recommendations of the audit committee:

1. 
   Introduce a fee collection from the owners of premises to reimburse the cost of electricity for general house needs.
2. 
   The Audit Commission recommends revising the tariffs for owners for such housing services as intercom, antenna, etc. in accordance with the actual cost of these services.

Analysis of expenses and income

This table displays the structure of income and expenses of the HOA. The table clearly shows that for utilities in 2015 it was necessary to recalculate in terms of heating. The remaining difference in utilities (cold water and electricity) goes to general expenses, because not subject to recalculation.

The difference in accruals to owners of HOA in terms of housing services (garbage removal, antenna, intercom) between the accrued and actually paid funds amounted to 4%, which is a fairly good indicator.

HOA income in 2015 is significantly lower than expenses.

Conclusion of the Audit Commission:

1. 
   An analysis of expenses and incomes showed that the activity of the HOA in 2015 was unprofitable. A positive balance on the personal accounts of the HOA is provided at the expense of previously accumulated funds.

Recommendations of the audit committee:

1. 
   In 2016, pay close attention to the observance of financial discipline in the course of the economic activities of the HOA in order to prevent losses.

Conclusion of the Audit Commission:

1. 
   Common property is not used efficiently enough.

Recommendations of the audit committee:

1. 
   The Audit Commission reiterates its recommendation to consider the possibility of increasing the payment for the use of the common property of the premises in the HOA.

2.6Execution of the financial plan

The plan of financial and economic activities for 2015 was not submitted to the Audit Commission.

Conclusion of the Audit Commission:

1. 
   There was no check for compliance of the incurred expenses with the plan of financial and economic activity.

Recommendations of the audit committee:

1. 
   The Board of the HOA to develop and approve a plan of financial and economic activities for 2016.

2.7Report analysis

1. 
   The report of the Auditing Commission considered the issues of financial and economic activities of the HOA "Dubrava-38".
2. 
   The materials presented in the report are summarized in easy-to-understand tables that reveal all the economic and financial activities of the HOA Board aimed at fulfilling the statutory goals of the HOA.
3. 
   In the previous sections of this report, the Audit Commission comprehensively analyzed the financial and economic activities of the HOA for the reporting period, using accounting materials. No discrepancies were found in the data on paper and electronic media. The report is completely reliable.
4. 
   No misuse of funds was identified.
5. 
   Extremely low-quality work of the Board of the HOA in planning expenses arising in the course of financial and economic activities, which led to significant losses in the course of the HOA's activities, was revealed.

3.Final conclusions of the Audit Commission.

1. 
   The audit was planned and carried out in such a way as to obtain sufficient confidence that the financial and economic activities of the HOA are carried out within the framework of the decisions of the General Meeting of HOA members and the Board, and do not contradict the legislation of the Russian Federation.
2. 
   Accrual of utility bills was carried out strictly according to the established tariffs for the provision of utility services to owners and users of the premises of the HOA, established and introduced by the OSS and the State Tariff Committee of the Republic of Tajikistan.
3. 
   The expenses incurred correspond to the statutory activities, but are not fully justified, which led to a significant loss for the reporting period.
4. 
   The Audit Commission believes that the above report on the implementation of work plans and estimates of income and expenses, compiled on the basis of the accounting data of the Partnership, reliably reflects, in all material respects, the results of the HOA in 2015 and its financial position as of December 31, 2015.
5. 
   Accounting and tax accounting in the partnership is carried out in accordance with the laws and regulations currently in force in the territory of the Russian Federation.
6. 
   The Audit Commission draws the attention of the members of the HOA to the presence of a list of comments and recommendations to the Board of the HOA based on the results of the audit set out in the report and available for review by the members of the Partnership without restrictions in the premises of the HOA.
7. 
   The Audit Commission pays special attention to the fact that some of the recommendations given in the report for 2014 were not implemented in 2015, which may lead to additional financial losses. The Audit Commission reserves the right to additionally monitor the work of the HOA Board in terms of the implementation of these recommendations throughout the current financial and economic year.
8. 
   The work of the HOA in collecting debts from debtors (non-payers) was recognized as successful. At the same time, if necessary, the HOA is recommended to apply more stringent measures against non-payers, provided for by the housing legislation of the Russian Federation, in order to prevent infringement of the rights of owners who are conscientious payers, in the form of a possible shutdown of the supply of resources.
9. 
   The Audit Commission proposes to the General Meeting of Owners of the HOA that the work of the HOA Board in 2015 in terms of financial and economic activities is satisfactory.
10. 
    This report is made in three original copies on 8 sheets (Eight sheets) each (including annexes), two of which are intended for transfer to the HOA Board (for review by HOA members and storage in the materials of the HOA Board), and the last remains in the materials of the Audit Commission.

Chairman of the Audit Commission: Yarullin R.N.

Member of the Audit Commission: Gainullina E.R.

Application No. 1

to the report of the Audit Commission

Tariffs for 2015 HOA

№ p/p	Payment Description	Unit	City tariffs per unit of measurement for 2015-2016 (in rubles)	HOA tariffs per unit of measure. for 2014 (in rubles	HOA tariffs per unit of measure. for 2015-2016 (in rubles)
1	Capital repairs of the railway building		5,00	5.00	5.00
2	Current rem. railway building	From sq.m. total area living quarters	2.52	1.50	2.00
3	Current rem. and those. service indoor plumbing networks	From sq.m. total area living quarters	3.03	1,00	1.70
4	Current rem. and those. service inside the center. heating.	From sq.m. total area living quarters	2.39	1,00	1.70
5	Current rem. and those. service Intrahouse electrical networks	From sq.m. total area living quarters	0.89	0.82	0.89
6	Entrance cleaning	From sq.m. total area living quarters	2.48	1.00	1.50
7	Maintenance of the yard (incl. trash.cont.)	From sq.m. total area living quarters	3.36	2,20	2.70
8	Deratization	From sq.m. total area living quarters	0.15	0,03	0,03
9	Elevator	From sq.m. total area living quarters	3.79 sq.m.	80.00 per person per month	80.00 per person per month
10	Export of solid waste	From sq.m. total area living quarters	2.80 sq.m.	40.00 per person/month	40.00 per person/month
11	Personal account service	From sq/month		10,00	25.00
12	Security services	From sq/month		50,00	50,00
13	Add. Security services	From a / m per month.		330.00	350.00

The Audit Commission of the HOA has its own position. It fixes the methods for electing members of the commission and fixes certain powers and functions.

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Also, the provision gives the concept of the duties and rights of the Republic of Kazakhstan.

Additional information, which is extremely important for the commission, is enshrined in the document:

• the procedure for organizing planned and unscheduled audit activities;
• obligations of the HOA to the audit commission;
• commission meetings;
• payment;
• responsibility;
• procedure for approving and amending the GoK.

What is this?

The Audit Commission is an elected body that operates permanently. The RK exercises control over the conduct of the legal, financial and economic activities of the HOA.

The commission itself is not part of the management of the partnership and cannot change its financial circumstances.

The commission is guided by the laws of the Russian Federation, the charter of the partnership and the regulation. Elected by the general meeting for a period of two years. The composition of the AC must be at least 3 people.

Legislation

According to the control of the HOA, a RK should be created.

Also, the legal regulation of the commission is carried out in accordance with Chapter 14 of the Legal Status of Members of the Association of Homeowners. In addition, the Audit Commission has its own position.

Position

The position of the Audit Commission is approved by the decision of the general meeting of members of the HOA. Must be recorded.

It should display information about when this document is put into effect.

How is it elected?

According to the regulation, any member of the HOA can be elected to the RC.

The exception is people who are part of, even after the termination of membership in the HOA for 2 years.

A member of the partnership who wants to join the RC must send a letter of request to the board. It can be submitted at any time.

It should be noted that the requirements of the applicant are always subject to satisfaction. Members of the SC can be re-elected several times. Terms of office are established by the HOA meeting.

Audit Commission of the HOA

The audit commission is elected according to the votes of the members of the HOA.

The powers of the selected composition may be prematurely terminated for the following reasons:

• decision at the general meeting;
• at the participant's own request;
• restriction of the right of ownership of housing.

Activity

The Commission deals with the solution of all emerging issues at the meetings. The results are fixed in writing with certification by the signatures of all members of the SC. The chairperson of the commission must be selected.

Meetings can be held in an emergency mode in case an urgent decision is required on an issue that has arisen. The very assembly of the SC can be carried out only in the presence of 2/3 of the total number of members of the commission.

People who are members of the SC have the right to demand re-election of the chairman if he does not fulfill his direct duties.

If the chairman has retired from the commission, then an urgent meeting must be called no later than 10 days to appoint a new chairman.

Rights and obligations

There is a strictly defined list of duties to be performed by the RC.

These include:

• at least once a year to audit the economic and financial activities of the HOA;
• provide access to all members of the HOA to the estimates of expenses and income, they must correspond to the current year;
• timely announce the results of verification and audit activities;
• not later than within 15 days, draw up a written opinion on the results of the audit and send it to the board of the HOA;
• if urgent questions arise, the commission is obliged to convene an extraordinary meeting;
• if there is no external audit, then the commission is obliged to draw up annual reports on expenditures and incomes, payments and contributions.

In addition to its duties, the Audit Commission has the right to:

• receive documents and materials necessary for work from the board of the HOA;
• develop various proposals and subsequently demand their consideration;
• demand an explanation of issues related to the activities of the partnership;
• with the consent of the meeting of all members of the HOA, involve auditors and experts in the management of expenses, while payment should be made from the budget of the HOA;
• be present at inspections by tax authorities.

Functions and powers

The Audit Commission is obliged to carry out the following main works:

• familiarize yourself with all documents, including accounting;
• review all financial documentation and various opinions;
• check the legality of ongoing transactions under contracts;
• verify compliance with the correctness of balance sheets, annual reports, tax documentation;
• evaluate cost estimates for reasonableness;
• conduct an audit of the financial and property conditions of the HOA;
• make sure that the budget funds are used for the intended purpose;
• check the completeness and accuracy of various payments;
• check payroll calculations;
• control the distribution of additional income;
• consider complaints from members of the association.

Carrying out an inspection

The duties of the RC HOA include conducting various inspections.

Such events must be held at least once a year. As a result, the commission must provide a report.

The inspection can be carried out unscheduled and without warning. At the same time, members of the board are obliged to provide access to all economic and financial documents.

The order of work is determined by another document of the HOA. The results must be recorded.

1. To obtain the necessary documentation, you must send a request to the chairmanship of the HOA.
2. The audit must be carried out no later than 1 month from the date of receipt of the necessary documents.
3. In this case, all the necessary papers should arrive approximately 5 days after sending the request.

Conclusion

Reports must be provided to all members of the board.

It is very convenient to convey information to residents in the following way:

• publication on the HOA website;
• announcement on information boards;
• during the meeting.

The conclusion must be provided no later than 15 days after the inspection.

Report (sample)

The report states:

• name of the HOA;
• chairman of the commission and its members;
• timing.

The report must contain data on the circumstances of the audit, materials and methods, the conditions and goals must be indicated.

Moscow "___" ____________ 20__.

Report of the audit commission
Open joint-stock company
"Research Photographic Institute"
for 2010

The Audit Commission of the Scientific Research Photo Institute Open Joint Stock Company (hereinafter referred to as NAIF OJSC), elected by the General Meeting of Shareholders (Decree of the Federal Property Management Agency dated June 13, 2010 No. 1518-r), guided by the powers determined by the Federal Law of December 26, 1995 No. 206-FZ “On Joint Stock Companies”, by the Charter of the Company, audited the financial and economic activities of the Company for 2010 by a selective method based on the documents submitted by the Company.

OJSC NAIF was established in accordance with the order of the Territorial Administration for the City of Moscow dated 11/30/2007 No. 1777 "On the conditions for the privatization of the FSUE Scientific Research Photo Institute", is the assignee of FSUE NAIF.

Certificate of making an entry in the Unified State Register of Legal Entities dated March 21, 2006, ... OGRN 109732463898367.

By the deed of transfer dated May 28, 2007 “The property complex of FSUE NAIF subject to privatization”, approved by the Federal State Unitary Enterprise NAIF on November 30, 2007, the property complex, which was under the right of economic management of FSUE NAIF, was transferred to the ownership of the Company.

In accordance with the Deed of Transfer, non-residential buildings No. 1,2 (part), 4 (part), 6, located at the address: Moscow, Leningradsky Prospect, 47, were transferred to the Company on the basis of ownership.

As of October 21, 2009, the ownership right was registered only for real estate located at the address: Moscow, Fortovsky Prospect, 34, building 1 (registration entry “77-77-11 / 011 / 2007-04501 in Unified State Register of Rights to Real Estate and Transactions with It dated 08.10.2009”). The other objects of ownership are not registered (as of 01.10.2009), which is due to technical errors in the documents when registering the transfer of ownership from FSUE "NAIF" to OJSC "NAIF".

As a result, the Company was denied registration of ordinary registered non-documentary shares.

At the disposal of the TU Rpo of Moscow dated November 31, 2007 No. 1977 “On the conditions for the privatization of FSUE “NAIF”, as well as in the Transfer Act of the FSUE “NAIF” property complex subject to privatization dated November 30, 2007, the issue of transferring to the Company the land plot on which buildings and structures owned by the Company on the right of ownership is not defined. At the time of the inspection by the Society of the Federal Property Management Agency for the city of Moscow, the legal status of the land plot was not determined.

Registration of ownership of the land plot has not been made, land-legal relations for the land plot have not been formalized.
In accordance with the letter of the Main Directorate for the Protection of Monuments of Moscow dated May 17, 2003 No. 196-08 / 20148, the building located at the address: Moscow, Leningradsky Prospekt, 47, building 1, is included in the list of newly identified objects of protection.

The list of real estate objects on the balance sheet of NAIF OJSC as of 09/01/2008, in accordance with the Act of checking the procedure for using real estate on the balance sheet of NAIF OJSC, approved by the Technical Specifications of the Federal Property Management Agency on 10/01/2009

According to the Act, information is provided on 112 organizations with which lease agreements were concluded.

The table contains a list of tenant enterprises and information on lease agreements concluded with them.

The contracts were mainly concluded for 2010 and for a period of less than a year.

Leased to third parties - 4712.11 sq.m., including third parties specialized to the Company - 3495.1 sq.m., non-core organizations - 1257.7 sq.m.

There is no information about the average rental rate in the act, the lower limit is 4419.0 rubles. per sq.m (contract No. 191/192-A dated November 30, 2007), and the upper limit is 30,762 rubles. sq. m (under the only agreement with such a rate with OJSC Mobile TeleSystems No. D 0612182/414/6-060A dated 06/01/08 (the validity period is not specified, probably the agreement valid in 2006, 2007).

According to the TU of the Federal Property Management Agency in Moscow, the bulk of the contracts were concluded at a rate of 7000.0 - 8500.0 thousand rubles. excluding VAT (no data on utility costs). In accordance with the submitted contracts, the rental rate includes VAT, the cost of utilities, sometimes includes operating costs (in Agreement 3301/212 dated 12.02.2008 from ...).

In accordance with the Act, the value of the lease payment rate was assessed in accordance with the Federal Law “On Appraisal Activities” dated July 29, 1998 No. 135-FZ of LLC Bureau of Independent Expertise “Paritet” and amounts to 6481 rubles. per sq.m per year up to 10,177 rubles. sq.m. in year.

etc...

The full text of the report of the audit committee is in the attached document.

The legislation does not strictly stipulate the procedure for conducting an audit. It depends on the charter of a particular partnership and on its approved provisions regarding the work of auditors.

If there is a planned audit, all financial and business documents are raised. If unscheduled, then actually those papers that are directly related to the incident, in honor of which they initiated the check out of turn.

ATTENTION! To obtain the necessary documents, a request is sent directly to the chairman of the partnership.

For that, to provide them, the head of the partnership has one working week.

After that, the verification begins within a maximum of thirty days. It can be carried out both by the auditors themselves, and with the involvement of specialists from outside.

The income of a partnership usually consists of:

• membership dues;
• income from tenants;
• subsidies.

Expenses may be required both for general activities provided for by the provisions of the charter, and for commercial activities - partnerships are not prohibited from engaging in such activities. Of course, all profit, no matter what it is received from, can be spent only on the officially (according to the charter) needs of the company.

All this is also being studied for legality. The same applies to tariffs - how reasonable they are, how much they comply with the requirements of the law. This refers to the tariffs for paying for communal apartments, including for major repairs - municipal tariffs do not belong to the category of mandatory for HOAs.

When auditing cash discipline, auditors request:

1. main and cash books;
2. forms on payments from the population;
3. cash register documentation.

What is checked on the current account:

• the authenticity of the entered transaction data;
• how it is reflected, whether these expenses are necessary.

At the same time, the inspectors check against “account 51”, extracts from financial institutions, the general ledger, and other documents as the need arises.

When checking accountable persons and settlements with them, the following is studied:

1. whether those persons who are entitled to this are really indicated in the documents;
2. whether the documents are correctly drawn up;
3. travel expenses - how they are drawn up, whether there are any errors, whether the indicated data correspond to the truth;
4. advance reporting - what, to whom and how much was issued, whether it is legal, whether there are any violations in this.

Finally checks how employees are paid. For this, you are asked:

• staffing;
• statements;
• timesheet;
• orders for the admission and dismissal of staff units;
• what was purchased, what was written off.

What is included in the audit commission of the HOA?

1. income and expenses of the partnership;
2. estimates (for validity and reliability, as well as how and in full whether they are presented to the owners);
3. budget reporting documents.

Fixing the results

All results of the work of the auditors are recorded and must be reflected in the report. The results must be presented to all members of the board without fail.

How can this be done?

• Through the information booth.
• Directly at the meeting of owners.
• Through the website of a particular HOA.

Act

The act includes the following information:

Download the Audit Commission of the HOA

Report

Must be submitted no later than two weeks after the end of the audit. The document must contain:

• date and place of compilation;
• full name of the managing organization (partnership);
• who is a member of the commission, who heads it;
• the period of the event;
• the circumstances of the audit, the reason, what materials were studied, what were the conditions and objectives;
• signatures.

Download the Audit Commission of the HOA

Now you know the answer to the question: the report of the audit commission of the HOA - what is it?

The Audit Commission, although it is not the governing element of the partnership of owners, but its presence is mandatory, without this the HOA cannot exist.

Scheduled audits are usually carried out twice a year, but an unscheduled audit can be initiated at any time - it is enough to indicate a valid reason for this.

Report of the audit commission

HOA "Happy House"

Members of the Audit Commission:

Grounds and circumstances for the audit

In accordance with clause 16.4. of the HOA Charter, the Audit Commission is obliged to:

Carry out a planned audit of the financial and economic activities of the partnership

Provide the general meeting with an opinion on the estimate of income and expenses for the past year and a report on the financial activities of the partnership for the past period.

The Audit Commission of the Homeowners Association "Happy House" (hereinafter referred to as the HOA), guided by the Housing Code of the Russian Federation and the HOA Charter, audited the financial and economic activities of the HOA for the period from January 1, 2015 to December 31, 2015. (hereinafter referred to as the reporting period), for the purpose of an objective independent verification of this activity and its evaluation, issuing an opinion on the implementation of the estimates of income and expenses of the HOA for 2015. and amounts of mandatory payments.

The audit was carried out by: Chairman of the Audit Commission and a member of the Audit Commission. (hereinafter referred to as auditors).

This report of the Audit Commission was drawn up on March 30, 2016 at the place of residence of the auditors.

Materials used

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

Constituent and registration documents of the HOA, including the Charter of the HOA; Minutes of the general meeting of members of the HOA in 2015; Contracts with contractors, resource suppliers and other organizations;

job descriptions; personnel records; accounting and tax reporting; documents for the acquisition of inventory items; primary accounting documentation : acts of performed works ; bank statements and payment documents for the settlement account of the HOA and other materials on lawsuits; other necessary documents.

The audit included checking, on a random basis, confirmations of the numerical data and explanations contained in the accounting report of financial and economic activities.

Objects of audit Activities of the board of the HOA. Accounting . Maintaining personnel records. Conducting financial and economic activities.

1.3. Management bodies of the Partnership in the reporting period

In accordance with Article 147 of the Housing Code of the Russian Federation, the management of the activities of the association of homeowners is carried out by the board of the association, which makes decisions on all issues of the activity of the association, with the exception of issues referred to the exclusive competence of the general meeting of owners of premises in an apartment building

In the audited period, the duties of the chairman of the board were performed by Nesterova of the board elected by the general meeting:

Audit results
HOA Board

In accordance with clause 14.5 of the Charter of the HOA, a meeting of the board is convened by its chairman at least once a quarter. In the course of an audit by the Audit Commission, it was found that the meetings of the Management Board held during the year were not recorded. There are no minutes of meetings of members of the board of the HOA for 2015, which makes it impossible to evaluate the work of members of the board.

2.2. Implementation by the Board of decisions of the general meeting of members of the HOA

In 2015, 2 meetings of HOA members were held in absentia.

Minutes No. 1 dated 01.01.2001

The voting was attended by the owners of the premises in the house, whose total share in the right of common shared ownership of the common property of the house is 72.4% of the votes of the total number of votes of the owners of the premises of the house. The minutes of the general meeting are properly drawn up.

The General Meeting: approved the Estimated income and expenses of the HOA for 2015, approved the tariff for the maintenance and repair of common property in the amount of 18.27 rubles. for 1 sq. m., the approved tariff for " sewer service" in the amount of 300 rubles. from the apartment, the “targeted contributions” were canceled

Minutes No. 2 dated 01.01.2001

The voting was attended by the owners of the premises in the house, whose total share in the right of common shared ownership of the common property of the house is 50.2% of the votes of the total number of votes of the owners of the premises of the house. The minutes of the general meeting are properly drawn up.

The General Meeting approved amendments to the Charter of the Happy Home HOA on the composition of houses in the Happy Home HOA by joining the apartment building No. 23 A to the Happy Home HOA.

Recommendations: Preparation of issues that will be submitted for discussion at the general meeting of members of the HOA, conduct at a meeting of the board with the participation of members of the audit commission to include in the agenda of the general meeting a complete list of all issues of interest to members of the HOA.

Accounting

The HOA maintains accounting records according to the simplified taxation system. The movement of non-cash funds is carried out using a single current account in the Yekaterinburg branch of the Joint Stock Commercial Bank "Bank of Moscow".

HOA "Happy House" is engaged in accounting services.

It was not possible to assess the results of the accountant's activities, to carry out a full audit of the annual economic and financial report by the audit commission, since the accounting and reporting documents are in the accounting services agency, they were not provided for verification in full. In view of the absence of a full-time accountant, methodological assistance is not provided to members of the board of the partnership on accounting, control, reporting and economic analysis.

Recommendations: At the meeting of the board, make a decision on the advisability of including an accountant in the staff list. In case of a positive solution to this issue, organize a full-fledged workplace for an accountant (purchase a computer, software).

The chairman and the accountant need to prepare documents for the annual audit in a timely manner and in full.

2.4. Maintaining personnel records

Conducted an audit of personnel records and related documentation.

Job descriptions for employees have been developed and are available. The staff list of the HOA is not approved by the decision of the board of the HOA. Employment contracts with employees of the HOA, orders for the hiring and dismissal of employees were not submitted for verification.

Court proceedings

When checking the materials on lawsuits, it was found that all documents of court cases were not distributed among the participants in the proceedings, were not stored in separate folders, which made it difficult to check and makes it impossible to assess the amount of work to defend the interests of the owners.

Recommendations: to justify the involvement of legal support, draw up an annual report on court proceedings, form documents on lawsuits in a separate folder.

Analysis of financial and economic activities Information on tariffs and charges

The accruals correspond to the tariffs for the provision of utility services to the owners and users of the premises of the HOA, established and put into effect by the Administration of the Pervouralsk city district.

If errors were identified in the calculation made by the SRC, information for recalculation was sent to the HOA in a timely manner.

The readings of individual metering devices are recorded electronically.

KNS service

Living spaces

Electricity

Heating

Drainage

Total accrued:

Public payment:

The amount of overdue debt of the owners of the HOA:

as of 01.01.2015 amounted to 559,767.34 rubles. as of December 31, 2015 amounted to 604,543.99 rubles.

The amount of the total overdue debt of HOA owners for 2015 increased by 44,776.65 rubles.

The debt of the HOA to service providers amounted to 693,801.36 rubles.

Contract activities. The legality of the agreements concluded and transactions made by the Board on behalf of the Partnership.

During the audit, minor violations were identified in the execution of certain types of contracts, which generally did not affect the legality and validity of the transactions concluded.

An analysis of the agreements provided with contractors and resource-supplying organizations showed that the contractual and legal work of the board on behalf of the HOA in 2015 was carried out in accordance with the current legislation of the Russian Federation and within the competence of the Partnership.

Information on payment for services under concluded contracts

Organization	Paid HOA (rub.)
Limited Liability Company "Sverdlovsk Heat Supply Company"
LLC "Pervouralsklift"
PPMUP "Vodokanal"
CJSC "Gorelectroset" / Sverdlovsk branch of OJSC "Energosbyt Plus"
OOO "EKOTEKHPROM"
OOO "Kantsler"
Ural branch of JSC "MegaFon"
Production company "Ural-M"
NIGHT DPO EC "Captain"
LLC "IT CENTER"
LLC "Agency of Accounting Services"
LLC "Torgovo Construction Company"
OOO "Planeta-Telecom"
OOO "Studio ART-Ural"
Limited Liability Company "Certifying Authority"
State budgetary institution of the Sverdlovsk region "Ural base of aviation forest protection"
branch of the Federal State Budgetary Institution "FKP Rosreestra" in the Sverdlovsk region
Pervouralsk Branch of FBUZ "Center for Hygiene and Epidemiology in the Sverdlovsk Region"
Limited Liability Company "EnergoGrad"
PMUE "ERC"

2.6.3. The condition of the HOA property.

As of December 31, 2015, no property was listed on the organization's balance sheet.

Working with debtors

In 2015, the Board of the HOA carried out work to collect debts. Debtors were notified by posting a list of debtors in the entrances and on the website. Personal meetings were held with debtors in order to find out the main causes of debt and offer possible repayment options. The provision of public services to debtors was limited or suspended with prior written notice. In addition, debt collection was carried out in a judicial proceeding.

Recommendations: Continue active work to collect debts from debtors (defaulters). Record work with debtors in the minutes of meetings of the board of the HOA. Consider at a meeting of the Management Board the possibility of the debtor performing works and services to pay off the debt.

Payroll and tax reporting.

During the audit of the accrual and payment of wages, no violations were identified. Wages for 2015 were accrued and paid in full.

The staff of the HOA consists of: the chairman of the board, a lawyer, a cleaner, a locksmith. The wage fund for 2015 amounted to 512,619.73 rubles.

The HOA paid sick leave and maternity leave, which led to an increase in the payroll. The documents required for the return of these funds will be submitted to the Social Insurance Fund in 2016.

Charges and deductions to state (and tax) authorities amounted to 289,311.42 rubles.

Recommendations: the payment of benefits for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of one and a half years, etc., to be carried out in accordance with the legislation of the Russian Federation, at the expense of the Social Insurance Fund.

Analysis of income and expenses according to the estimate

In accordance with current legislation, the preparation of an estimate of income and expenses is the responsibility of the board of the HOA. The estimate is approved by the general meeting of the HOA and serves as the basis for funding during the calendar year.

The estimate of income and expenses of the HOA "Happy House" for 2015 was approved by the general meeting (Minutes No. 01/01/2001).

When analyzing income and expenses, discrepancies with the estimate were revealed.

Recommendations: Carefully analyze income and expense items based on the actual state of the house and its needs, approach the development of estimates for the next year, taking into account the real situation in all expenditure parts of the budget. In its activities, the board of the HOA proceed from the principle of cost optimization and control over them.

The requested documents were not presented in full, for insufficient time, not all at the same time, which significantly complicated the verification. By a general decision of the audit commission, it was decided to recognize the audit of the financial and economic activities of the HOA passed with reservations. The Audit Commission insists on elimination of identified violations and implementation of recommendations in a short time. The Audit Commission reserves the right to additionally monitor the work of the HOA Board in terms of the implementation of these recommendations throughout the current financial and economic year.

This report (on sheets) is drawn up and signed in two copies, one of which is transferred to the board of the HOA (for familiarization of the members of the HOA), and the other remains in the audit commission.

Commission members:

____________________

(signature)

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