What is the HOA accountant responsible for, his responsibilities according to the job description and who can hold this position?

Meet the accountant

Maintaining accounting records is an obligation for organizations enshrined in law.
There are practically no privileges or exemptions from this requirement. Therefore, someone in the company must be responsible for the work of the financial department. In large companies, accounting work is performed by an entire structural unit. In small ones, one person can handle it. And some institutions even outsource accounting to third-party companies. For example, centralized accounting departments in the public sector and outsourcing companies in a commercial environment.

But regardless of who will do the accounting: a third-party company or a full-time employee, the requirements for accountants are determined by law. Who is an accountant?

An accountant is a responsible employee whose responsibilities include documenting the facts of the financial and economic activities of an organization in accordance with established standards and requirements. In essence, the employee registers the operations and facts of the company’s life in specialized forms of documents (primary documents, books, magazines). And on the basis of accounting registers it compiles reports.

Use a free accountant job description template from ConsultantPlus.

Selecting a control method

Homeowners Association

- a non-profit organization that is created by the owners of premises for joint management of common property and its maintenance, as well as for receiving utilities. The decision to create an HOA is made at a general meeting of owners by a majority vote (Article 135 of the Housing Code of the Russian Federation). And the number of votes that each owner of the premises has is proportional to his share in the ownership of common property in a given house (Clause 3 of Article 48 of the Housing Code of the Russian Federation).

Since September 1, 2014, HOAs have been classified as partnerships of real estate owners (Articles 123.12 – 123.13 of the Civil Code of the Russian Federation, subparagraph 6, paragraph 8, Article 3 of the Federal Law of May 5, 2014 No. 99-FZ). Please note that the HOA is not considered a small business entity.

Reference

Homeowners' associations and management companies use OKVED code 70.32 "Real estate management" (70.32.1 - "Management of the operation of the housing stock", 70.32.2 - "Management of the operation of the non-residential stock").

At the general meeting, the owners must decide whether to organize an HOA or hire a specialized management company (subclause 4, clause 2, article 44 of the Housing Code of the Russian Federation). The law also allows such a construction, when the HOA enters into a management agreement with the management company. But we will not consider this scheme.

But if the HOA is not created, then the management company chosen by the owners enters into an agreement with each of them on the terms specified in the decision of the general meeting (clauses 1, 2 of Article 162 of the Housing Code of the Russian Federation).

The management company is a commercial organization. Under the management agreement for a fee, she undertakes:

• provide services and perform work on the proper maintenance and repair of common property in the apartment building;
• provide utility services to premises owners.

The HOA is based on the membership of the owners (clause 1 of Article 143 of the Housing Code of the Russian Federation). The source of financing its activities are mandatory payments and contributions from members of the partnership, the amount of which is determined by the general meeting. In addition, the general meeting approves the estimate of income and expenses of the partnership for the year (subclause 4, 8.1, clause 2, article 145 of the Housing Code of the Russian Federation).

Important

Membership in the HOA arises from the owner of the premises in an apartment building on the basis of an application to join the HOA.

The status of a commercial or non-profit organization determines the features of accounting and taxation of its activities. However, in any case, the burden of expenses for maintaining the common property of apartment buildings is borne by the owners of the premises. And the activities of managing apartment buildings are regulated by uniform rules, which are approved by Decree of the Government of the Russian Federation of May 15, 2013 No. 416.

Let's consider the main provisions of the accounting policies of HOAs and management companies.

Specialization of positions and responsibilities of an accountant

The work responsibilities of an accountant directly depend on the structure of the enterprise in which he works. For example, in a small company you will have to keep records of all objects. In a large company, accounting positions may be specialized. Typically, specializations are divided into categories of accounting objects:

1. Salary, vacation pay and benefits. This specialization is also called “payroll accountant.” For example, the responsibilities of an accountant in an LLC include calculating wages for company personnel, calculating and paying taxes and payroll fees, preparing reports to the Federal Tax Service and funds, as well as calculating disability benefits, vacation pay and other types of payments.
2. Fixed assets. The employee’s tasks for accounting for fixed assets include systematically calculating depreciation, recording the receipt and disposal of fixed assets in accounting, periodically conducting inventories, reconciliations and monitoring the actual availability of property. You will also have to prepare reports to the Federal Tax Service, Rosstat and other regulatory agencies.
3. Cash register. The cashier's job includes receiving and issuing cash, as well as reporting on all cash flow transactions. It is important to familiarize the cashier with the Directive of the Central Bank of Russia No. 3210-U.
4. Materials and warehouse. Accounting for warehouse operations and provision of material supplies to enterprises. The work includes not only the reflection in accounting of operations on the movement of raw materials, fuel and lubricants and other materials, but also systematic monitoring of the actual availability of assets. It is necessary to exclude facts of theft and shortages.
5. Settlements with counterparties. The employee’s tasks include reflecting in accounting the services and work provided by third parties. The employee is required to conduct systematic reconciliations of mutual settlements with counterparties in order to eliminate delays. Responsibilities also include working with debtors to reduce the level of accounts payable and receivable in the enterprise.
6. Bank operations. The rate is introduced in large institutions. The work consists of reflecting transactions on the company's current accounts. Preparation of payment orders for settlements with the budget and counterparties, as well as reflection of inflows and outflows from banking operations.

The position of chief accountant closes the list. This is the head of the financial service, who monitors the correct reflection of business transactions by subordinates, and is responsible for the preparation of financial and tax reports. But the accounting responsibilities of an accountant can be separated, for example, assigning a separate employee to prepare tax returns and calculations.

Professional standards

A separate regulation has been approved for the position of “accountant” - the professional standard. Unlike the classification of positions by specialization, the professional standard does not provide for a similar division. Thus, officials identified only three categories in the professional accounting standard:

1. Accountant. It is allowed to assign 1 or 2 categories to the specified position.
2. Chief accountant or head of the accounting service.
3. Head of Accounting and Financial Reporting Department.

The current standards are established by Order of the Ministry of Labor of Russia dated February 21, 2019 No. 103n. Moreover, the requirements regarding education and necessary work experience in the position held have been significantly tightened. For example, an employee with a higher education and at least five years of experience in accounting can be appointed to the position of head of the accounting service. If the chief accountant has secondary vocational education, then the required work experience increases to seven years.

Differences between a chief accountant and a regular one

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

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

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

In addition, tasks include:

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

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

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

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

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

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

As for the rights themselves, they include:

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

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

Job description

The procedure for conducting accounting work must be documented. The employer specifies some tasks and general functions in the employment contract with the accountant. But besides this, the work process should be detailed in a special document - a job description.

Job description structure:

1. General provisions. Disclose information about the employee, work area and location. Then the qualification requirements for the employee are listed. The standards and acts that a financier must know are indicated. It is also recorded which category of specialists a specific position belongs to.
2. Responsibilities. What tasks, responsibilities and functions should a hired accountant perform?
3. Rights. What powers does the employee have to perform the tasks and responsibilities assigned to him?
4. Responsibility. What penalties are provided for violation of the specified requirements.

Example of a job description for a chief accountant

Let's look at the subsections of the job description in more detail.

Employment contract

Although the accountant, after being hired, will deal with personnel issues, incl. conclusion of employment contracts, another person must draw up an agreement with him.

The agreement will become the framework for the accountant’s actions - after all, he has direct access to the residents’ finances and valuables. For the employee himself, this is a guarantee of receiving all established social and labor rights.

For hiring, an order or instruction is issued. To dismiss an accountant, it is necessary to check and reconcile assets and liabilities, the state of documentation and accounting in general.

Elements of the contract:

• main provisions - about the date, place and other parameters of the transaction, the parties;
• obligations and rights of the employer and employee;
• probationary period and conditions of admission to the staff;
• labor regime;
• working conditions and pay;
• provided social and labor rights - compensation, vacation pay, sick leave, etc.;
• liability of the parties;
• conclusion.

At the end, the details of the parties, their signatures are indicated, and the seal of the HOA is affixed.

To change the terms of the contract, additional agreements are concluded indicating the canceled clause, or replacing the clause with a new one, as well as adding additional rules.

Accounting: responsibilities

The list of responsibilities of an accountant depends on the specialization of the position and the need to apply a professional standard. Let us outline the main tasks.

Responsibilities of a payroll accountant (salary):

• calculation of wages and other remuneration for labor on the basis of personnel documentation and accounting sheets;
• calculation of benefits, scholarships, vacation pay and other types of payments;
• calculation and payment of taxes, fees and contributions from wages;
• preparation of salary reports to the Federal Tax Service, Rosstat, Social Insurance Fund and Pension Fund of Russia;
• participation in audits by extra-budgetary funds and the tax service.

Responsibilities of a material table accountant (property: fixed assets, inventories, warehouse)

• reflection of receipts, movements and disposals of property assets of the enterprise;
• depreciation calculation for fixed assets;
• conducting an inventory of fixed assets and medical supplies;
• preparation of reports to regulatory authorities on property assets.

Responsibilities of a billing accountant

• accounting of settlements with counterparties;
• carrying out inventory and reconciliation of calculations;
• work with accounts payable and receivable;
• preparation of reports on the designated area.

Cashier responsibilities

• drawing up cash documents, orders;
• reflection of cash flow transactions in the cash book;
• responsibility for preparing the cashier's daily report;
• control over compliance with the cash limit, transfer of surplus to current accounts;
• strict compliance with the requirements of Directions 3210-U;
• conducting settlements with accountable persons;
• reflection of transactions on the organization's current accounts;
• Preparation of reports for the designated area.

Responsibilities of the chief accountant:

• control over the work of subordinates;
• preparation of financial statements;
• organization of internal financial control;
• participation in the planning and development of regulatory and administrative local documents for the institution;
• drawing up and adjusting accounting policies for the corresponding financial period.

Results

A job description is a fairly important document that defines the specific functions of an employee. Since the chief accountant is one of the serious figures in any organization, his job description should be given special attention.

Sources:

• Resolution of the Ministry of Labor of the Russian Federation dated August 21, 1998 No. 37
• Law “On Accounting” dated December 6, 2011 N 402-FZ

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Rights and powers

The financier not only performs duties, but also has a number of powers and rights. For example, an accountant has the right to demand that company employees provide timely primary documents. In addition, the accountant can carry out counter-reconciliations with counterparties, inspectorates and funds to identify debts and adjust the correctness of calculations. Take part in control, audit and other verification activities.

Rights, powers and procedures for interaction with other structural divisions of the company should be specified in as much detail and clearly as possible. If we leave only general formulations, then disputes and disagreements are inevitable.

Example of wording

Features of work

From an accounting point of view, these features are:

• funds of the organization - deposits of residents;
• usually a special taxation regime - simplified taxation system;
• some residents may refuse to participate in the HOA, then separate agreements are formed with them, and their contributions are taken into account differently;

To comply with all these nuances, you need an experienced and qualified worker.

An accountant in an HOA is needed just like the working staff. This must be a universal worker who understands all legislative areas of the partnership’s activities, honestly runs the enterprise and cares about its stability.