How to conduct an OSS in 2021. Features and procedure

From our article you will learn:

A homeowners' association is a form of residential property management. Most often they are created in apartment buildings with the aim of maintaining the residential and non-residential stock of apartment buildings in proper condition, for the development and improvement of the territory, and solving various issues related to the operation and repair of the building and its technical systems. Since they are a legal entity, accounting and tax reporting are required for HOAs.

What kind of reporting to submit in 2021, what nuances there are in accounting and what transactions to use for transactions - in detail in this material.

Why do you need accounting in HOAs?

An HOA is a non-profit organization (although conducting commercial activities for the purpose of generating income is not prohibited, earnings should be spent on the main goals of the partnership). Since there is a movement of funds in it, accounting and tax accounting are mandatory.

What norms and legal acts regulate the creation and activities of a partnership in 2021:

Housing Code of the Russian Federation (Articles 135, 136 and 148);
Federal Law No. 402 “On Accounting”;
accounting regulations No. 106 n;
Order of the Ministry of Finance No. 66n “On the forms of financial statements of organizations”;
internal accounting policy.

Accounting is designed to solve certain problems:

control over the movement of funds;
correct reflection of funds in accounts;
distribution of finances, including through the formation of funds.

For this purpose, a managing body is organized in the HOA staff, which includes an accountant. He must maintain accounting documentation and submit reports to the Federal Tax Service, Pension Fund and Rosstat on time.

Report of the board and chairman of the HOA

A homeowners' association is, as is known, a legal entity.

And, like any other legal entity, this organization must report to the state, supervisory authorities, and also to other residents.

The only person to whom HOAs and housing cooperatives are not required to report is the Ministry of Justice...

Is it necessary to hold an annual reporting meeting of the HOA?

Mandatory - in accordance with the Housing Code (2017 edition), namely Art. 45. The event is held in the second quarter of the year that immediately follows the reporting year (Federal Law No. 176-FZ of June 29, 2015).

In addition to mandatory reporting on the initiative of groups of owners or individual enthusiasts, unscheduled meetings can also be held - but on an extraordinary basis.

The validity of a meeting is determined by the presence of a quorum. This takes place if at least 50% of the total number of votes are present - the owners of the apartments or their legal representatives. If a quorum is not reached, then the general meeting will still have to be held, albeit out of turn.

The association must notify each of the apartment owners about the upcoming event at least ten days before the day of the meeting - in writing.

The Partnership is obliged to maintain and promptly submit:

— Accounting and tax reports (this also applies to those organizations that have chosen a simplified system for themselves - Article 23 of the Tax Code of the Russian Federation, Federal Law No. 402-FZ); — Special reporting.

Types of reporting for HOAs

As for reporting to residents, ordinary citizens who are not burdened with legal “savvy”, then everything is not so simple. Yes, on the one hand, the law directly states that the partnership is obliged to report on all financial movements passing through their hands, as well as on the work done. And that any of the inhabitants of the house has the right to demand such transparency from the company.

Moreover, when the Disclosure Standard has been approved (Resolution of the Government of the Russian Federation No. 731 of September 23, 2010). But on the other hand, a single form of annual report for neither the board nor the chairman of the organization has not been established in any legal act, that is, again, everything is decided by the organization’s charter.

Therefore, any resident first of all needs to carefully read the charter of the HOA of their home. It describes how, when and in what order the partnership reports to the citizens who have trusted them.

Board report

According to housing legislation (Article 151 of the Housing Code of the Russian Federation), the board of the partnership has the right to dispose of the cash reserves that are in the organization’s bank account.

These actions must be carried out according to the financial plan.

In accordance with it, the board is obliged to provide data on exactly how and for what this money was spent.

This includes:

— contributions, all types of payments that come from members of the organization; — subsidies for the operation of common property; — income generated by the company’s economic activities; - other income.

An example of a HOA report to homeowners

Annual report on the activities of the board of the Bastion Homeowners Association for 2012.

Speaker Chairman of the Board Yu. N. Shaikhutdinova

The gradual restructuring of the psychology of the owners of our apartment building in accordance with the realities of today still remains an intractable task facing the board members of the homeowners' association. It turned out to be difficult to rebuild it on the principle of private property. By purchasing an apartment, a person receives the right to own, use and dispose of it. This is easy to understand. And the fact that with property comes responsibilities turned out to be difficult to understand. The apartment does not exist autonomously, in an airless space. There are inter-apartment landings, roofs, walls, basements, entrances, communications, general lighting and much more that apartment owners need to jointly maintain.

Collective living of a person in an apartment building does not contribute to the development of the principle of private property. Citizens living in the house continue to believe that the common property is not their property. Everyone should realize: the barrier that was broken is my barrier, the broken glass is my glass, the HOA is not a separate organization, it is you and me - the Homeowners Association. Over time, everything wears out: structures, networks, communications. And all owners need to solve the problems of current and major repairs today, looking ahead to the future.

1. REPORT for 2012:

Cash balance as of January 1, 2012 – 162,962.55 rubles

— received on the account for 2012: — from the owners: RUB 1,986,527.90. (d.b. 2,102,309.19 rub.) – debt 115,781.29 rub. for utility bills; — rent: RUB 462,554.14;

The balance of funds as of 01/01/2013 is 73,219.54 rubles.

TOTAL: 162,962.55 + 462,554.14 + 1,986,527.90 – 73,219.54 = 2,538,825.05 rubles – these are the costs for 2012.

Expenses amounted to: 2,572,349.31 rubles.

2,538,825.05 – 2,572,349.31= 33,524.26 rubles;

73,219.54 – 33,524.26 = 39,695.28 rubles. - a loss that was covered by rental funds. If all owners paid their receipts on time and in full, the HOA could make a profit of RUB 76,086.01.

Expenses - payments to suppliers and services 1,714.5 thousand rubles: (TGC-13 - 546 thousand rubles, Kraskom - 131 thousand rubles, Krasenergo - 206 thousand rubles, training - 3 thousand rubles, elevators, maintenance – 82 thousand rubles, solid waste – 32 thousand rubles, security – 34 thousand rubles, legal services – 3 thousand rubles, software – 22.5 thousand rubles, ATO - 13 thousand rubles, intercom - 15 thousand rubles, accounting services - 124 thousand rubles, taxes - 182 thousand rubles, salary (with vacation pay) - 286 thousand rubles, spare parts - 35 thousand roubles.);

- cash at the cash desk (household needs, remuneration, unforeseen expenses) - 86 thousand rubles; — repair of the entrance – 276 thousand rubles; — repair of interpanel seams – 96 thousand rubles. - dismantling of equipment - 11 thousand rubles, - communications, Internet - 28 thousand rubles, - events - 23.5 thousand rubles, - stationery, legal. literature - 19 thousand rubles, - materials - 22 thousand rubles, - landscaping, repairs of the surrounding area - 41 thousand rubles, - salary for cards - 210 thousand rubles, - bank services - 45 thousand . rub.

Rent – 463 thousand rubles. (Vimpelcom - 84 thousand rubles, Multinet - 12 thousand rubles, Rostelecom - 7 thousand rubles, IP Alimova - 150 thousand rubles, studio - 90 thousand rubles, pavilion - 120 thousand rubles) HOA personally did not exceed current utility tariffs.

According to order No. 288-t dated 10/07/2011. – there was an increase in the amount of fees for utility services by 6% from 07/01/2012 and by another 6% from 09/01/2012. An increase in tariffs is expected from 07/01/2013.

Accordingly, funds for the repair of the front side of the house, roof, barrier, electrical equipment, etc. were taken from funds collected under the article Maintenance and current repairs. Today, in our apartment building, the issue of charging for the cost of purchasing electricity used for lighting common areas and operating electrical equipment in an apartment building has been regulated (Resolution No. 354 of 05/06/2011). As well as costs for hot water supply, hot water supply and wastewater. The issue of heating is not touched upon, because... We are unable to calculate the MOP. MOP can be either positive or negative, it all depends on the timeliness and correctness (honesty) of the submission of meter readings, as well as on the timely verification or replacement of meters by the owners of the premises. It is very difficult to plan the expenses of a house when the debts of individual owners for utilities as of 01/01/2013. amounted to: 83,358.64 rubles (on average, monthly debt is 130 - 140 thousand rubles). During the reporting period, the following repair work was carried out:

— Entrance repair (100%) – RUB 276,240.72. — Repair of inter-panel seams (70%) – RUB 95,516.28. — Painting the house (lower part), HOA premises and switchboard room. — 40 motion sensors were installed - lighting in the entrance. — Street lighting has been dismantled - automatic on/off. — The lighting system in the entrance (staircases) has been dismantled - automatic on/off. — A new pump was purchased for the heating center, which replaced a failed analogue.

Recalculation for heating for 2011 in 2012.

The amount of recalculation for heating for 2011 amounted to 126,795.54 rubles: recalculation was made in the amount of 126,795.54 rubles.

The BASTION HOA has its own website: bastion.sitetsg.ru, launched in September 2011 (login and password can be obtained from the HOA). Also, to inform residents, we have 2 notice boards: at the entrance and in the HOA premises. In 2012, the following events were held with the participation of residents of the house:

1) cleanup day (two months) in May:

- landscaping of the territory - planting 30 shrubs and trees (coniferous, fruit, ornamental) and 250 flower bushes; — painted the fences, sports ground (horizontal bars, sandbox, etc.), benches and trash cans in recreation areas and surrounding areas; 2) children’s drawing competitions “MOM’S Day”, “Best New Year’s Toy”, the winners of the competitions were awarded prizes; 3) the children and pensioners of Our House were individually congratulated and given gifts by Father Frost and Snegurochka; 4) we provide assistance to pensioners in the form of 30% discounts on paid services provided by the HOA; 5) HOA “Bastion” participated in the competition “Best HOA of 2012”, took 1st place in the district, and was awarded a valuable prize (teapot) by the Administration of the Leninsky District;

2. Approval of estimates for 2013, staffing:

The tariff for the Maintenance and current repair service for 2013 is 19.01 rubles/m2, left unchanged. According to the estimate, we propose that the costs of the salary part be attributed to the tenants’ funds.

PS in 2012, they increased the receipt of rental funds by 16% (hair salon - 7,500 rubles, atelier - 20,000 rubles, pavilion - 10,000 rubles).

Staffing schedule for 2013: approve 4 units (chairman with remuneration of 20,000 rubles, janitor - 3,800 rubles, technician - 3,500 rubles, plumber - 3,500 rubles).

3. Recalculation for heating should be done at the end of the heating season (April-May), because There are not enough settlement funds in the account with service providers.

4. Holding a general annual meeting - hold the meeting at the end of April, when it will be possible to gather outside.

5. Plans for 2013.

- renovation of the entrance - cladding tiles on the 1st floor; — dismantling the heating and hot water system; — install video surveillance in the entrance and local area; — install a playground; — improvement and landscaping of the territory.

6. MISCELLANEOUS.

— Recalculation for heating for 2012.

The amount of recalculation for heating for 2012 amounted to 262,015.87 rubles: recalculation was made in the amount of 183,411.109 rubles. (70%), amount 78604.761 rub. (30%) – to the reserve fund. This amount (RUB 78,604.761) will be used to increase the tariff (from 07/01/13) for heat, i.e. the tariff will be reduced by this amount. (example: the city tariff for heat will be 26.4 rubles/m2, then the tariff of the BASTION HOA will be 23.8 rubles/m2).

— RESERVE fund.

From 2013, 30% (RUB 78,604.761) of the amount (RUB 262,015.87) of recalculation for heating for 2012 will be used.

— WORKING with debtors.

Your suggestions.

— Mold in apartment 53 - a request was made to Scientific and Technical Progress OJSC about the causes of mold and a response was received No. 155 dated 03/11/13, recommendations to install fans in the ventilation openings and install supply valves (price: 8,000 rubles without heating , 18,000 rubles with heating). Owners of the apartment 53 demand that these valves be installed at the expense of the owners of the BASTION HOA. Two valves are required - 36,000 rubles. In the fall of 2012, the interpanel seams were repaired.

Report of the chairman of the HOA for the year

This document is drawn up on the basis of the duties implied for the person holding this position.

What are these responsibilities?

— Drawing up the annual budget of the partnership. — Control over all payments. - Hire new people, also fire them. — Making decisions regarding repairs. — Maintaining accounting reports. — Conducting meetings. — Maintain current lists of partnership members. — Perform additional duties according to the charter.

Sample report of the HOA chairman on the work done at the general meeting

Report to the general reporting and election meeting of members of the HOA “Lenina, 28”

“Report on the work of the HOA board for the reporting period from 2013 to 2014.” The work of the HOA board during the reporting period was aimed at ensuring the stable operation of life support engineering systems and comfortable living in the house.

Organizational work During the reporting period from May 2013 to December 31, 2014, four general meetings of owners of all premises (residential and non-residential) and members of the HOA were organized and held: - April 03, 2013 - general meeting of HOA members “Report on the work done for reporting period 2012”, at which the estimate for 2013 was approved and the task was set to resolve in court the issue of the ownership of the technical basement of the first entrance to all owners of the apartment building. — May 22, 2013 — general absentee meeting of HOA members “Elections of new members of the HOA Board, Audit Commission, Counting Commission,” on the initiative of the Initiative Group of HOA members (12% of all HOA members as of May 2013). — December 24, 2013 — extraordinary meeting of owners of residential and non-residential premises with the agenda: “Formation of a capital repair fund on a special account.” 75.26% of the owners (3/4) took part in the meeting; a decision was made to form a fund and open a special account with Sberbank of Russia OJSC. — February 20, 2014 – general meeting of HOA members “Report of the HOA board on the work done for 2013, approval of the estimate and work plan for 2014” In 2014, 10 meetings of the HOA board were held. 59 issues were considered. The work of the board was based on the fulfillment of the requirements of the Housing Code of the Russian Federation, Chapter 14, Art. 143; 144; 145; 147 and the HOA Charter. Participation of members of the board in the work of the board: a) distribution of responsibilities between members of the board Odinokov A.S. Chairman of the board Khasnulin V.I. Deputy Chairman of the Board Averyanova L.N. Secretary (preparing minutes of meetings, meetings), Nikolaev N.L. control over the work of security, Novoselov Ya.B. work with administrative authorities (district, city), Osmekhina T.A. work with lawyers, preparation of documents for courts, Dikikh V.P. individual orders. b) participation in board meetings: Odinokov A.S. 10 Khasnulin V.I. 10 Averyanova L.V. 10 Nikolaev N.L. 9 Novoselov Ya.B. 0 Osmekhina T.A. 6 Dikikh V.P. 10 All members of the board participated in the preparations for general meetings. Personnel work: during 2014, 2 people were dismissed at their own request (passport officer, cashier), 2 people were hired. The following workplaces have not been certified: electrician technician; HOA engineer, due to changes in the requirements of the legislation “On licensing the activities of management companies and HOAs”, clarifications were received only at the end of the year. Work on home repairs and landscaping of the yard. To avoid repetition, we report on this section only for 2014. Household work was carried out by full-time employees of the HOA, as well as under contracts with individuals and legal entities. 1. Clearing the territory of the house from snow in winter and transporting it to the city dump. Under an agreement with Transkom LLC, in February 2014, 18 MAZ trucks of snow were removed in the amount of 23.8 thousand rubles. 2. Costs for improving the playground: - delivery of black soil and sand; — planting a lawn; — arrangement of a pedestrian path with laying of garden tiles and borders; — planting flowers; — repair of the sandbox Total costs of 45.5 thousand rubles (sand, black soil, paving slabs, curb) with payment of contracts for the performance of these works. 3. The parapet of the house was covered with galvanized iron in the amount of 66.0 thousand rubles. 4. Repairs of the external walls of the tenth floor were carried out with painting of metal structures, repairs of the porch of the third entrance with dismantling and liquidation of flower containers in the amount of 12,414 rubles. incl. taxes, work was carried out from the customer’s material. 5. Repair of the facade of the house, namely correcting the counter-slope of the canopy of the second entrance with restoration of plaster and painting, cleaning of all canopies followed by coating with primer and paint for a total amount of 12,414 rubles, customer’s material. 6. An emergency alarm system was installed for the sewerage system at a cost of 5.0 thousand rubles. 7. Repaired by major repairs of the electric gate drive (2 pcs.) in the amount of 6.8 thousand rubles. 8. The snowplow was repaired, the cost of repair was 4,025.00 thousand rubles. 9. Production of a pavilion for storing solid waste containers has begun RUB 8,276. wages, materials purchased in the amount of 8 thousand rubles. For comparison, the cost of a purchased pavilion starts from 45 thousand rubles. 10. Woland-lift LLC repaired the second entrance elevator with the replacement of the rope, electric motor and overhaul of the gearbox in the amount of 15,912.6 rubles, the homeowners association paid for materials and components . Construction materials and metal were purchased in the amount of 25.16 thousand rubles. Preparation for the heating season, heating the house, providing hot water.

Preparation for the heating season was carried out within the established regulatory time frames with the receipt of an admission certificate in August 2014. At the beginning of the heating season, we agreed with the temperature control department of Novosibirskgorteploenergo OJSC to increase the design diameter of the elevator cones in order to ensure the standard temperature level in all apartments of the building. Currently, there are no apartments where residents complain about a lack of heat. However, there are apartments where the heating radiators are covered with decorative screens, thermostats are installed to turn off the radiators instead of ball valves, in a significant part of the apartments, during repair and finishing work, the risers were embedded in the walls and replaced with plastic pipes, which have a heat transfer several times worse than a steel pipe . We know these apartments, these are apt. 50; 49; 33; 31; 64; 62 (plastic pipes); 61, etc. Previously, the normal operation of the heating system was influenced by sub-subscribers: the building of JSC Russian Railways at Omskaya, 1, and the Ministry of Labor, Employment and Human Resources of the NSO. By the beginning of the current heating season, these issues had been resolved with the SIBEKO inspector, and cones of the calculated diameter were installed. In the current heating season, there is a significant overpayment for heating for those owners whose heating system corresponds to the original project, this is about 500 rubles. per month per 100 m?. We propose to return the adjustment cones to the standard diameter calculations already in this heating season. For the new heating season, owners of apartments where deviations from the design solutions have been made must carry out repairs to the heating systems during the summer period and return to the design solution. The board asks that this issue be put to a vote. Water disposal (sewage). In October 2014, due to a blockage in the last well at the exit gate, the basement of the fourth entrance was flooded with fissile water, and they were forced to urgently draw up an agreement with the individual. face for cleaning in the amount of RUB 6,000.00. After an emergency flooding of the basement of the fourth entrance, it was decided to install an alarm signaling the failure of normal sewerage operation in the security room, which makes it possible to promptly call the city emergency service free of charge, while at the same time blocking the drainage system from which sewage water comes. Status of court cases related to the technical basement. In accordance with the decisions of the general meetings of HOA members in 2013. and 2014 work was carried out on the lawsuit of the HOA against V.V. Boyko. and the claim of Boyko V.V. to the HOA. Our newly filed claim from individuals was rejected by the court of first instance after the expiration of the statute of limitations (the same judge was Pimenova), the decision of the court of first instance was upheld in the court of appeal, etc. Now our cassation appeal has been sent and is being considered by the Chairman of the Supreme Court of the Russian Federation. We won the case based on the claim of V.V. Boyko. to the HOA “On the delimitation of responsibilities and operation of energy networks.” It was proven at the court hearing that no one had allocated the electricity limit for Boyko, and the documents presented by his lawyer would not be able to pass a technical examination, as a result of which the Plaintiff abandoned the claim. A construction and technical forensic examination was carried out to determine the actual purpose of the technical basement premises.

Financial work During 2014, there were no significant debts of residents and organizations for utility bills and operating costs. Targeted fundraising in 2014 amounted to 199,672.16 thousand rubles. The homeowners' association maintained a deposit account with OJSC Municipal Bank in the amount of 200 thousand rubles; upon closing the deposit, interest was accrued in the amount of 38,369 thousand rubles. and transfer these funds to the current costs of maintaining the building for 2015. In 2014, 259,986 thousand rubles were collected in a special account of the house capital repair fund at Sberbank of Russia OJSC. Contributions were made by owners of housing, offices, and the Ministry of Labor, Employment and Labor Resources of the NSO. In 2015 will the contribution be 5.6 rubles/m? total area, preserved 2015 - decision of the NSO government. By the end of 2015, the account will have 854.155 thousand rubles, which will allow one of the types of major repairs, for example, facade repair. At a meeting with the governor on housing and communal services, it was said about the continuation of the program for subsidizing capital repairs, the exact ratio was not stated how much the region and the federal government will supplement in the past year, the subsidy reached 60% 1. Execution of the 2014 budget The planned fees were for 2014: operating contributions — RUB 1,537,507.20 target fee 199,672.16 rubles. in total 1,749,295.40 rubles were collected. Actual expenses for the year amounted to: RUB 1,795,606.92. The overexpenditure from the estimate amounted to 46,311.52 rubles, which resulted in a decrease in working capital, which the Management Board did deliberately, because unrecorded working capital, including deposits, are depleted by inflation. Today we have no debts to resource supply and service organizations. Current debts on rent and offices do not exceed 50 thousand rubles, which is quite acceptable for our budget. More detailed information on the implementation of the estimate will be provided in the report of the audit commission. Estimate for 2015. Plans and tasks for 2015. The board reviewed the financial results of the year and makes the following proposal on the estimate for approval by the general meeting of the HOA members: 1. Index the wages of the HOA cashier by 7% and increase the remuneration of the chairman of the board by 7%, because last year there was no indexation for the chairman. All other employees (chief accountant, electrical technician, HOA engineer, passport officer, non-residential premises cleaners, janitor) will not receive an increase. Appendix No. 1 to the 2015 Estimates. 2. Maintain the contribution amount at 12.5 rubles/sq.m. from residential and non-residential areas. 3. Approve the structural change in the estimate for the following items: a) wage fund; b) lighting of public places (increase in tariffs); c) unforeseen expenses, reduction; d) landscaping of the territory (snow removal), increase to 30 thousand rubles. To resolve issues of economic management (repairs and landscaping), legal expenses, do not conduct a targeted collection, but use funds withdrawn from the deposit. In the event of insufficient funds to implement the work plan, it is proposed to hold a general meeting of HOA members in May - June to make a decision on the target fee and its amount. We're heading into a year of unpredictable inflation, and it's difficult to determine costs in advance. The draft “Work Plan for 2015” was reviewed at a board meeting and submitted for approval to the general meeting of HOA members. Work Plan for 2015: 1. Work carried out as prescribed by supervisory authorities a) Install emergency lighting for elevators while maintaining communication with the dispatcher. One elevator costs about 20 thousand rubles. The elevators were manufactured in 1991, then there were no requirements for emergency lighting. b) Equip a sealing unit for introducing cold water and hot water heating pipes into the building through the foundation of the house; now they are tightly sealed with brick and concrete. To obtain a Certificate of Readiness of Heating Networks for the Heating Season, SIBECO required a letter of guarantee confirming the completion of these works in 2015. At the same time, it is necessary to install valves at the inlet to the coarse water filters in the heating system. The cost of one valve is 13.9 thousand rubles. including VAT. Approximately total cost of work is up to 110 thousand rubles. 2. Work on the current maintenance of the building - Repair the storm outlet of the second entrance (entrance to the HOA board), a break in the storm pipe due to subsidence of the building. Up to 9 thousand rubles; — Replace the roof with a pitched roof over the security premises with a storm drain and snow catcher. Up to 45 thousand rubles; — Replacement of the storm sewer outlet from the level of -2.0 m to the level of + 0.5 m. on the premises of the Ministry of Labour, Employment and Human Resources. Up to 15 thousand rubles. — Build a concrete platform for placing solid waste containers. thousand roubles. — restore natural ventilation on the technical floor. Up to 8 thousand rubles. — carry out design and estimate work 30-40 thousand rubles. to make a decision on major renovations for 2021 (façade repairs, replacement of hot water pipelines), as well as estimates for work in 2015. (sealing unit) Total costs may amount to 360 thousand rubles, exhaustive measures will be taken to optimize costs. All estimates, contractors, and actual expenses for 2015 will be posted on the HOA website for the information of all HOA members. Taking into account inflation, the costs of the necessary work may exceed the funds currently in the current account and those that will be collected during the year (operational). The board decided to convene a general meeting in May - June of this year. to decide on additional targeted fees and their amount. The Board decided not to organize a specially equipped site for bulky waste. Owners who are renovating apartments are required to independently remove construction waste, and large packages of household appliances must be disassembled and shredded into large plastic bags. Such conditions will ensure that it is impossible to organize a traditional garbage site in our yard; we do not need this.

Tariff policy and our actions By Decree of the Government of the Russian Federation of December 17, 2014 No. 1380 “On the issues of establishing and determining standards for the consumption of utility services”, changes were made to the Rules for establishing and determining standards of consumption of utility services, approved by Decree of the Government of the Russian Federation of May 23, 2006 No. 306, including in terms of determining the standards for the consumption of utility services by the calculation method, according to which, if it is technically possible to install metering devices, the standards for the consumption of utility services for heating, cold and hot water supply, and electricity are determined taking into account an increasing factor of: from January 1, 2015 until June 30, 2015 - 1.1; from July 1, 2015 to December 31, 2015 - 1.2; from January 1, 2016 to June 30, 2021 - 1.4; from July 1, 2021 to December 31, 2016 - 1.5; from 2021 - 1.6.

Chairman of the Board of the Homeowners Association "Lenina, 28" Odinokov A.S.

Financial performance report

The state gives partnerships the right to conduct financial and economic activities (Article 152 of the Housing Code of the Russian Federation).

The financial statement means the following:

- use, maintenance, repair of the common property of the house, as well as providing it for rent or rental; — construction of additional utility buildings in an apartment building;

Sample report on the financial and economic activities of the HOA

Report on the financial and economic activities of the HOA for 2014.

"27" February 2015

The Audit Commission of the Vertoletnoe Homeowners Association was elected by a decision of the general meeting of premises owners consisting of 3 people: 1. Alimerzoeva Natalya Grigorievna 2. Galagan Elena Vitoldovna 3. Gagen Valery Fedorovich

The Audit Commission is obliged to:

— Check the implementation by the Board of the Partnership and its Chairman, and the Manager of the decisions of the Meeting and the Board of the Partnership, the legality of transactions made by the Board on behalf of the Partnership and members of the partnership, the condition of the property of the Partnership;

— Carry out scheduled audits of the financial and economic activities of the Partnership at least once a year;

— Submit a report on the results of the audit for approval by the Meeting of Members of the Partnership with recommendations for eliminating identified violations.

By decision of the HOA Audit Commission, an audit of the financial and economic activities of the HOA for the period from 01/01/2014 was appointed. until December 31, 2014 The audit involved studying the financial, economic and other documentation of the HOA, analyzing these documents in order to present the HOA members with the most complete and objective picture of affairs in the HOA.

Inspection of the financial and economic activities of the Partnership for the period from 01/01/14 to 12/31/14. was carried out by members of the Audit Commission from 02/22/2015 to 02/27/2015. 2015 in accordance with the developed plan:

1). Implementation of decisions of the general meeting of HOA members and the HOA Board, the intended use of funds, obligatory payments of owners, and other revenues; 2).The legality of transactions and agreements concluded by the Board on behalf of the HOA;

The audit was carried out on the basis of an analysis of the following documents provided by the accountant and the chairman of the HOA:

1) Labor contracts with HOA employees; 2) Agreements with contractors, resource suppliers and other organizations concluded for 2014; 3) Primary accounting documentation for 2014: - Certificates of completed work; Invoices; Invoices; — Cash book and cash reports; Bank statements and payment documents for HOA settlement accounts; - Expense reports; Financial statements;

Conclusion of the Audit Commission:

1). There were no deviations or illegal expenses incurred by the HOA. Based on this, the audit commission established that the use of the partnership’s funds is of a targeted nature. Accounting for expenses is carried out in accordance with PBU 10/99 “Expenses of the organization”. Expenses are reflected in a timely manner and in full. 2). During the inspection of cash reports, bank statements and payment documents, no violations were identified. The cash book is numbered, laced and certified with the seal and signature of the manager and chief accountant. 3). A check of advance reports showed that stationery, consumables, and materials for household needs were purchased in cash. No violations were identified in the preparation of advance reports. 4). A check of receipt documents and certificates of completion of work for services provided to the partnership showed that the documents were drawn up without violations and were presented in full.

We carried out an analysis of the income and expenditure side of the HOA's finances.

Analysis of the receipt and expenditure of funds from the HOA:

1. Cash balance as of 01/01/2014: on the current account 230,524.92 rubles

2. Receipt of funds to the current account: 3,791,004.63 rubles

3. Money spent: from the current account: 3,890,893.35 rubles

4. Total cash balance as of 01/01/2015 on the current account: 130,636.20 rubles

Reporting of the special account holder for major repairs

For those houses that have chosen this type of creation of a fund for major repairs, there is a special reporting form - about the contributions received and the remaining amount in the account (Article 172 of the Housing Code of the Russian Federation). The account holder is required to provide this data to the Housing Inspectorate.

Conclusion

Thus, even a non-legally savvy citizen can - and even should - be interested in the activities of the organization that has taken over the management of their home.

To do this, you need to familiarize yourself with both the current Standard and the general Charter of a particular organization, and then submit a request.

Nuances of accounting in HOAs

Among the main tasks of an accountant are the preparation and submission of the following documents:

Accounting (financial) annual report. Annual reporting contains comprehensive information about the activities of the HOA for the past period. It is provided for information to all members, and in 2021 it is mandatory published on the official website of the organization and on the Housing and Communal Services Reform portal. It also needs to be submitted to the Housing Supervision Inspectorate.
Estimated income and expenses for the next year. Subject to approval at the general meeting of owners. It further serves as a planning document for accounting. The estimate is drawn up in accordance with the form introduced by order of the Ministry of Construction of the Russian Federation No. 882/pr.

Accounting statements include:

Balance sheet (form 4) is submitted quarterly.
A report confirming the intended use of finances (annual).
Attachments to the report (not required if the partnership operates under a simplified tax system).

Also, accounting is not exempt from reporting to the Federal Tax Service and extra-budgetary funds. A list of reporting forms that must be submitted to these departments, standard for an organization with hired employees:

Department to which reports must be submitted in 2021	Reporting forms
Federal Tax Service Inspectorate	2- and 6-personal income tax, ERSV, average number of employees
Pension Fund	SZV-M
FSS	4-FSS

Each form has a frequency and due date. To avoid unpleasant situations with late reporting to regulatory structures or filling out outdated forms, since changes are regularly made to them, an organization can use special software or online services for preparing and submitting reports electronically.

Thanks to the Astral Report 5.0 Web service, organizations can easily interact with government agencies and contractors. The service includes all current reporting forms and will remind the user which of them needs to be submitted in the near future. You just need to enter information about the company and indicate the applicable tax regime.

The risks of fines are reduced to 0: the program checks the completion of forms and draws the user’s attention to possible errors and inaccuracies. The multifunctional main page “Astral Report 5.0” includes a list of current affairs. Notifications from the Federal Tax Service and counterparties that require an urgent response will not get lost and will be noticed on time. All forms will be submitted to departments without delay.

Archive number No. 16 (1123) dated April 19, 2021 - Consumer

LEGAL CONSULTATION

“Does the chairman of the HOA have the right to hold a reporting meeting of homeowners without a report from the accountant and the audit commission? And how can the chairman of the HOA be held accountable for failure to provide the audit commission with documents to verify financial and economic activities?” Mikhail (Kurchatov).

First of all, for a correct understanding of the relationship between the members of the homeowners’ association and its governing bodies, it is necessary to keep in mind the following.

Management of the current activities of the HOA is carried out by the board of the partnership. It has the right to make decisions on all issues of the partnership’s activities, with the exception of issues falling within the exclusive competence of the general meeting. The board is the executive body of the partnership, accountable to the general meeting of members of the partnership.

The chairman of the board is elected for a term established by the charter. He ensures the implementation of the decisions of the board, manages the current activities of the partnership and has the right to give mandatory instructions and orders to all officials of the HOA. The re-election of the chairman and his release from powers is carried out by decision of the general meeting.

The chairman, acting on behalf of the partnership, signs payment documents and makes transactions that, in accordance with the law and the charter, are not subject to mandatory approval by the board or general meeting.

At the reporting general meeting of HOA members, the chairman is obliged to report on the results of his business activities based on accounting information.

At the meeting, they are required to hear the report of the audit commission, carried out based on the results of the audit of the partnership’s primary documents for the past year.

The audit commission (auditor) is elected by the general meeting for a period established by the charter, but not more than two years. The audit commission cannot include members of the board of directors of the partnership.

The Audit Commission (auditor) conducts scheduled audits of the financial and economic activities of the partnership at least once a year, presents the general meeting with an opinion on the budget, annual report and the amount of mandatory payments and contributions, and reports to the general meeting on its activities.

It follows from this that when holding a general meeting, the report of the audit commission is mandatory. It is impossible if the relevant documents are not submitted to the commission. Providing documents is the responsibility of the board and its chairman.

The law provided the grounds on which members of the partnership and those who are not its members have the right to receive from the HOA the necessary information about its activities.

In accordance with Article 143.1. Housing Code of the Russian Federation, members of a homeowners' association and non-partnership owners of premises in an apartment building have the right to receive from the management bodies of the partnership information about the activities of the partnership in the manner and to the extent established by this Code and the charter of the HOA, to appeal in court the decisions of the management bodies of the partnership .

Members of the homeowners association and non-members of the association owners of premises in an apartment building have the right to make demands on the HOA regarding the quality of services provided or work performed.

Members of the homeowners association and non-members of the association owners of premises in an apartment building have the right to familiarize themselves with the following documents:

1) the charter of the partnership, amendments made to it, certificate of state registration of the partnership;

2) register of members of the partnership;

3) accounting (financial) statements of the partnership, estimates of income and expenses of the partnership for the year, reports on the implementation of such estimates, audit reports (in the case of audits);

4) conclusions of the audit commission (auditor) of the partnership;

5) documents confirming the partnership’s rights to property reflected on its balance sheet;

6) minutes of general meetings of members of the partnership, meetings of the board and audit commission of the partnership;

7) documents confirming the voting results at the general meeting of members of the partnership, including voting ballots, voting powers or copies of such powers, as well as written decisions of the owners of premises in an apartment building on issues put to vote during the general meeting owners of premises in an apartment building in the form of absentee voting;

technical documentation for an apartment building and other documents related to the management of this building;

9) other internal documents of the partnership provided for by this Code, the charter of the partnership and decisions of the general meeting of members of the partnership.

What should members of the audit commission do to obtain the documents necessary for the audit?

It is necessary to send an application to the chairman of the board of the partnership with a list of documents that must be submitted and the deadline for their submission. After the expiration of the period, contact the housing inspectorate, the prosecutor's office with statements, where to indicate what documents were requested from the HOA, and attach evidence of this. If these appeals do not help, you should go to court.

There is criminal liability for HOA chairmen for arbitrariness. According to Article 330 of the Criminal Code of the Russian Federation, arbitrariness, that is, unauthorized, contrary to the procedure established by law or other regulatory legal act, the commission of any actions, the legality of which is disputed by an organization or a citizen, if such actions caused significant harm, is punishable by a fine of up to 80,000 rubles or the amount of wages or other income of the convicted person for a period of up to six months, or compulsory work for a period of 180 to 240 hours, or correctional labor for a period of one to two years, or arrest for a period of three to six months.

In addition to criminal liability, administrative liability is also provided for arbitrariness. According to Article 19.1. Code of Administrative Offenses of the Russian Federation, arbitrariness, that is, the unauthorized exercise of one’s actual or alleged right, contrary to the procedure established by federal law or other regulatory legal act, without causing significant harm to citizens or legal entities, - entails a warning or the imposition of an administrative fine on citizens in the amount of 100 to 300 rubles ; for officials - from 300 to 500 rubles.

Only consistent legal actions of the members of the audit commission will make it possible to replace the chairman of the HOA and restore order in the financial activities of the partnership in order to save money for its ordinary members.

Lawyer Elena LEUKHINA answered the question. Lawyer's office address: Kursk, st. Gaidar, 18, “Legal protection”. Make an appointment by phone. 8-910-312-16-71, 8-950-873-70-99.

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Features of tax accounting in HOAs

Like any other legal entity, when a homeowners association is created, it operates under the general taxation regime (OSNO). This tax regime has the following nuances:

In accordance with the Tax Code of the Russian Federation, contributions from owners are not subject to income tax and VAT (Articles 251 and 146, respectively).
If the partnership has fixed assets on its balance sheet, then it must pay property tax (Article 373 of the Tax Code of the Russian Federation).
Land that is listed as common property of an apartment building is not subject to land tax (Article 388 of the Tax Code of the Russian Federation).

The following are also exempt from VAT:

provision of utilities, if the partnership purchases them from resource supply organizations and sells them to the owners without a markup;
repair and maintenance of common property, if services are obtained from companies or individual entrepreneurs and sold to the owners at the cost of acquisition.

An additional condition in both cases is the fact that the HOA did not refuse the VAT exemption in accordance with Art. 149 of the Tax Code of the Russian Federation (clause 5).

The following receipts to the partnership fund are subject to VAT and profit taxation:

fees for services provided through the HOA by third parties;
provision of services in the amount of more mandatory contributions for additional payment.

An HOA, like any other taxpayer, can switch to another tax system, namely a simplified tax system (STS). Within its framework, the partnership will submit a smaller volume of reporting documents. To make the transition, you must submit a notification to the tax authority in 2021 by December 31. The taxpayer's transfer will be made from January 1 of the following year.

When working on the simplified tax system, you must submit a limited package of documents to the Federal Tax Service:

declaration according to the simplified tax system;
declaration 2-NDFL;
the average number of members of the partnership.

Advantages of switching to simplification:

no need to charge and pay VAT or income tax;
the cost of acquired property can be included in expenses, thereby reducing property tax;
The simplified tax system database does not include income from HOA members contributed as payment for utility services from third-party organizations.

If, when working on a simplified basis, you choose the “income minus expenses” option, you can receive regional benefits.

What needs to be done to organize an HOA?

1 step. Hold a general meeting of homeowners.

In order to hold such a meeting, you need to notify the residents of the house.

To recognize the results of the meeting as legitimate, it is necessary to comply with the deadlines for notifying residents about such a meeting.

This must be done no later than 10 calendar days before the date of the meeting of residents (clause 4 of article 45 of the Housing Code of the Russian Federation).

Certain issues of holding a meeting of residents were clarified by the Ministry of Construction of the Russian Federation dated October 5, 2017 No. 35851-EC/04. Only owners of residential and non-residential premises in the apartment building can participate in the meeting.

In this case, notifications about the meeting can be sent not only to the owners of the premises, but also to tenants, as well as other residents of the premises. The contents of the notification do not relate to any trade secret and may be addressed to an indefinite number of persons.

Residents must be notified of the meeting in writing (Clause 1, Article 146 of the Housing Code of the Russian Federation).

The notification itself must contain the following information (clause 5 of Article 45 of the RF Housing Code):

an indication of the person on whose initiative the meeting is being held;
in what form the meeting of residents will be held;

The meeting can be held in person, in person or in absentia, or entirely in absentia, which is especially important in today’s pandemic conditions.

for in-person voting, the place, date and time of the meeting is indicated, and for absentee voting, the end date for accepting decisions of the owners, as well as the address and place where the decisions of the owners will be transferred;
agenda;
procedure for familiarization, place, address where you can get acquainted with the information and materials of this meeting of owners.

Step 2. Holding a meeting of MKD owners, counting votes.

At the meeting, issues that are listed on the agenda are discussed. Based on the results of the discussion, the participants in the meeting of MKD owners vote, and based on the voting results, a decision is made on the issues on the agenda (clause 1 of Article 44 of the Housing Code of the Russian Federation).

In order for the decision to create an HOA to be legal, it is necessary that the total number of voting owners be more than 50% (clause 3 of Article 45 of the Housing Code of the Russian Federation). If the required quorum is not present, the decision of the general meeting of owners will be illegitimate.

If the owners of apartment buildings vote not themselves, but their representatives, then a power of attorney must be issued.

The power of attorney can be certified either by the company in which the owner works, or by the administration of a hospital medical institution, if the owner is undergoing treatment (Article 185.1 of the Civil Code of the Russian Federation).

If the power of attorney is certified only by the chairman of the HOA, such votes should not be counted (clause 2 of article 48 of the Housing Code of the Russian Federation). For example, the court declared the HOA meeting unauthorized, excluding such votes from the total number. And in fact it turned out that less than 50% of the total number of votes of the owners voted (Resolution of the AS of the North-Western District dated 03.03.2020 No. A56-9584/2019).

Step 3. Drawing up minutes of the general meeting.

It is very important to correctly draw up the protocol, since this document will subsequently be submitted to the tax office along with a package of documents for registering the HOA.

The minutes are drawn up within the period established by the general meeting. In any case, this period should not exceed 10 calendar days, which is counted from the date of the meeting.

In what form should the protocol be drawn up?

The requirements for drawing up the protocol are contained in Order of the Ministry of Construction of the Russian Federation dated January 28, 2019 No. 44/pr.

The protocol must have:

Name;
date and number;
date and place of the meeting;
title to the content part and the content part itself;
information about where the minutes of the general meeting and decisions of the owners will be stored.

Features of accounting entries

Accounting should be kept in 2021 using the chart of accounts, which is approved by the Ministry of Finance of the Russian Federation in order No. 94n. In accordance with it and PBU 9/99, 10/99, also approved by the Ministry of Finance, the following should be taken into account:

on account 86 - member contributions;
on account 90 - profit from commercial activities.

Payments that the HOA receives from members for utilities and dues are not income. These funds are targeted financing and are reflected in the corresponding account 86.

This account can be divided into calculations to reflect various receipts:

86-1 - for making targeted contributions from owners;
86-2 - to fix subsidies for utilities;
86-3 - for budget subsidies;
86-4 - to fix discounts for categories of members who have benefits;
86-5 - to reflect income from business activities;
86-6 - for other targeted revenues.

Income from commercial activities is sent to account 90. Funds received by the partnership through the provision of additional services (repair and other work in addition to the mandatory maintenance of apartment buildings) are sent here. Separating target and revenue receipts allows you to allocate tax-free funds from income.

The accounting entries for major repairs deserve a separate discussion. Firstly, funds for major repairs are targeted, must be accounted for separately and are not subject to taxation. Secondly, the overhaul of apartment buildings requires an additional injection of funds from the budget.

Thus, the postings should be made like this:

Debit 55, credit 50	Placement of funds collected from residents in a special account
Debit 55, credit 86	Receipt of subsidies from the budget
Debit 20, credit 60	The contractor completed major repair work
Debit 60, credit 55	The contractor was paid for the work with funds from a special account

Types of reporting for HOAs

Therefore, any resident first of all needs to carefully read the charter of the HOA of their home . It describes how, when and in what order the partnership reports to the citizens who have trusted them.

Board report

According to housing legislation (Article 151 of the Housing Code of the Russian Federation), the board of the partnership has the right to dispose of the cash reserves that are in the organization’s bank account.

These actions must be carried out according to the financial plan.

In accordance with it, the board is obliged to provide data on exactly how and for what this money was spent.

This includes:

contributions, all types of payments that come from members of the organization;
subsidies for the operation of common property;
income generated by the company's economic activities;
other income.

Report of the chairman of the HOA for the year

This document is drawn up on the basis of the duties implied for the person holding this position.

What are these responsibilities?

Drawing up the annual budget of the partnership.
Control over all payments.
Hire new people and also fire them.
Making decisions regarding repairs.
Maintaining accounting reports.
Holding meetings.
Maintain current lists of partnership members.
Perform additional duties according to the charter.

Financial performance report

The state gives partnerships the right to conduct financial and economic activities (Article 152 of the Housing Code of the Russian Federation).

Financial statement means the following:

use, maintenance, repair of the common property of the house, as well as providing it for rent or rental;
construction of additional utility buildings in an apartment building;

Reporting of the special account holder for major repairs

conclusions

The accounting and tax reporting of HOAs in 2021 includes a number of documents and forms and has its own characteristics due to the non-profit nature of this organization, the chosen tax regime and the functions of the partnership itself. In order to submit all reporting forms on time, the partnership should monitor the deadlines and the relevance of the completed forms.

Proper accounting allows an organization to plan expenses and income and avoid the main danger - bankruptcy. For owners' associations, the problem of financial insolvency is especially acute. Since the partnership is a non-profit organization, any unforeseen expenses significantly increase the risk of a shortage. If its size is large, then the HOA, by decision of the members, goes through bankruptcy proceedings.

General meetings.

— powers of the general meeting of HOA members

The general meeting of HOA members is the highest governing body of the partnership. Part 2 of Article 145 of the Housing Code sets out issues that cannot be transferred to the board or the chairman of the board of the HOA.

— Issues that cannot be included in the competence of the HOA management bodies

The competencies of the meeting of the HOA board, the general meeting of HOA members and the general meeting of owners of premises in the apartment building should not overlap.