Minutes of the meeting of the audit commission of the homeowners' association on the election of the chairman of the audit commission of the partnership from among its members. Sample 2020. Free legal consultation in Ke

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REGULATIONS ON THE AUDIT COMMISSION (AUDITOR) OF A JOINT STOCK COMPANY 1. GENERAL PART This provision has been developed in accordance with the Federal Law “On Joint Stock Companies” on the basis of current legislation and the charter of the joint stock company. The regulations determine the status, composition, competence, powers of the audit commission, the procedure for its work and interaction with other management bodies of the company. 2. LEGAL STATUS OF THE AUDIT COMMISSION 1. To exercise control over the financial and economic activities of the company, the general meeting of shareholders in accordance with the company's charter elects an audit commission (auditor) of the company. 2. The competence of the audit commission (auditor) of the company on issues not provided for by the Federal Law “On Joint Stock Companies” is determined by the charter of the company. The procedure for the activities of the audit commission (auditor) of the company is determined by the internal document of the company (regulations), approved by the general meeting of shareholders. 3. An audit (audit) of the financial and economic activities of the company is carried out based on the results of the company’s activities for the year, as well as at any time on the initiative of the audit commission (auditor) of the company, the decision of the general meeting of shareholders, the board of directors (supervisory board) of the company or at the request of the shareholder ( shareholders) of a company owning in the aggregate at least 10 percent of the voting shares of the company. 4. At the request of the audit commission (auditor) of the company, persons holding positions in the management bodies of the company are required to submit documents on the financial and economic activities of the company. 5. The audit commission (auditor) of the company has the right to demand the convening of an extraordinary general meeting of shareholders in accordance with Article 55 of the Federal Law “On Joint-Stock Companies”. 6. Members of the audit commission (auditor) of the company cannot simultaneously be members of the board of directors (supervisory board) of the company, or hold other positions in the management bodies of the company. Shares owned by members of the board of directors (supervisory board) of the company or persons holding positions in the management bodies of the company cannot participate in voting when electing members of the audit commission (auditor) of the company. 3. COMPOSITION OF THE AUDIT COMMISSION 1. The Audit Commission is elected by the meeting of shareholders. Voting is carried out separately for each candidate for membership in the Audit Commission. The decision to include a specific person in the audit commission is made if the owners (their legal representatives) of more than fifty percent (50%) of the company’s ordinary shares participating in the meeting vote for him. 2. The audit commission includes at least three people. The number of commission members must be odd. The Audit Commission is elected for a period of two years with the right to extend it by decision of the meeting of shareholders. 3. The general director (President) of the company, executive directors and chief accountant have no right to be members of the audit commission. 4. COMPETENCE OF THE AUDIT COMMISSION (AUDITOR) 1. The Audit Commission (auditor) carries out regular checks and audits of the financial and economic activities and current documentation of the company at least once a year. Inspections can be carried out on behalf of the meeting of shareholders, the board of directors, shareholders who collectively own at least 10% of the company's voting shares, as well as on the commission's own initiative. 2. When performing its functions, the audit commission carries out the following types of work: - checking the financial documentation of the company, the conclusions of the commission on the inventory of property, comparing these documents with primary accounting data; — checking the legality of contracts concluded on behalf of the company, transactions made, and settlements with counterparties; — analysis of compliance of accounting and statistical records with existing regulations; — checking compliance in financial, economic and production activities with established standards, rules, GOSTs, technical specifications, etc.; — analysis of the financial position of the company, its solvency, liquidity of assets, the ratio of own and borrowed funds, identifying reserves for improving the economic condition of the enterprise and developing recommendations for the company’s management bodies; — checking the timeliness and correctness of payments to suppliers of products and services, payments to the budget, accruals and payments of dividends, interest on bonds, repayment of other obligations; — checking the correctness of the compilation of company balance sheets, reporting documentation for the tax inspectorate, statistical authorities, and government bodies; — checking the legitimacy of decisions taken by the board of directors and the management board, their compliance with the company’s charter and decisions of the shareholders’ meeting; — analysis of decisions of the shareholders’ meeting, making proposals for changing them in case of discrepancies with the legislation and regulations of ministries and departments. 5. RIGHTS AND POWERS OF THE AUDIT COMMISSION 1. In order to properly perform its functions, the Audit Commission has the right to: - receive from the management bodies of the company, its divisions and services, and officials all documents requested by the Audit Commission, materials necessary for its work, the study of which corresponds to the functions and the powers of the audit commission. The specified documents must be submitted to the audit commission within five days after its written request; - require authorized persons to convene meetings of the board of directors, board of directors, meetings of shareholders in cases where the identification of violations in production, economic, financial, legal activities or a threat to the interests of the company requires decisions on issues within the competence of these company management bodies; — convene a meeting of shareholders in cases where violations are identified in production, economic, financial, legal activities or there is a threat to the interests of society; — demand a personal explanation from the company’s employees, including any officials, on issues within the competence of the audit commission; — attract specialists who do not hold regular positions in the company to their work on a contractual basis; — raise before the management bodies of the company, its divisions and services the question of the responsibility of the company’s employees, including officials, in the event of their violation of the provisions, rules and instructions adopted by the company. 6. RESPONSIBILITIES OF THE AUDIT COMMISSION AND ITS MEMBERS 1. When conducting audits, members of the audit commission are required to properly study all documents and materials related to the subject of the audit. Members of the audit commission bear responsibility for incorrect conclusions, the extent of which is determined by the meeting of shareholders. 2. If, during the period of validity of the powers granted to him, a member of the audit commission ceases to perform his functions, he is obliged to notify the board of directors about this one month before the termination of his work in the audit commission. In this case, the meeting of shareholders at its next meeting shall replace a member of the audit commission. 3. The Audit Commission is obliged to: - timely bring to the attention of the meeting of shareholders, the board of directors, the board of directors the results of audits and inspections carried out in the form of written reports, memos, messages at meetings of the company’s management bodies; — maintain commercial secrets, not disclose confidential information to which members of the audit commission have access when performing their functions; — require authorized bodies to convene an extraordinary meeting of shareholders in the event of a real threat to the interests of society. 4. The audit commission submits to the board of directors (supervisory board) no later than ten days before the annual meeting of shareholders a conclusion based on the results of the annual audit of the financial and economic activities of the company, which must contain: confirmation of the reliability of the data contained in the reports and other financial documents society; information about facts of violation of the procedure for maintaining accounting records and submitting financial statements established by legal acts of the Russian Federation, as well as legal acts of the Russian Federation when carrying out financial and economic activities. Unscheduled audits are carried out by the audit commission at the written request of the owners of at least 10% of the company's ordinary shares or a majority of the members of the board of directors. 7. MEETINGS OF THE AUDIT COMMISSION 1. The Audit Commission resolves all issues at its meetings. Meetings of the audit commission are held according to the approved plan, as well as before the start of an inspection or audit and based on their results. A member of the audit commission may demand the convening of an emergency meeting of the commission if violations are identified that require an immediate decision by the audit commission. 2. Meetings of the audit commission are considered valid if at least 50% of its members are present. 3. Each member of the commission has one vote. The acts and conclusions of the audit commission are approved by a simple majority of votes of those present at the meeting. In case of equality of votes, the vote of the chairman of the audit commission is decisive. Members of the audit commission, in the event of their disagreement with the decision of the commission, have the right to record a special opinion in the minutes of the meeting and bring it to the attention of the board of directors, the board of directors and the meeting of shareholders. 4. The Audit Commission elects a chairman and secretary from among its members. The chairman of the commission convenes and conducts meetings; organizes the current work of the audit commission; represents it at meetings of the board of directors, board of directors, and shareholders' meetings; signs documents issued on her behalf. The secretary of the audit commission organizes the keeping of minutes of its meetings, the delivery of acts and conclusions of the audit commission to the addressees, and signs documents issued on its behalf.

Download the document “Sample. Regulations on the audit commission (auditor) of a joint-stock company (standard form)"

The audit commission of a homeowners' association and its legal status

The Republic of Kazakhstan is a body created through elections and functioning continuously. The General Control Commission supervises the financial, legal and economic activities of the HOA.

The commission does not serve on the board of owners of the association, and it does not influence the budget of the association. According to the law, the HOA does not have the right to carry out procedures relating to the ownership and management of populated premises and courtyards without an established commission. Members of the HOA must elect an audit campaign within the general meeting of the organization.

The electoral operation takes place through voting. The results of the event are recognized as valid only if at least 50% of the members of the partnership took part in the voting. If the attendance did not include the required number of participants, then the decision made at the end of the procedure can be challenged through civil proceedings.

As a result, the provisions of the Republic of Kazakhstan are subject to protocols, which include information about when this agreement comes into force.

It is advisable for a property owner who has expressed a desire to become a member of the commission to send a message to the board with a request.

The main requirements for a future auditor remain:

capacity;
majority;
absence of any position held in the partnership;
absence of the position of chairman.

The authority of the selected participant is terminated early in the following situations:

if such a decision was made at a general meeting;
the resolution accepted by that member;
restrictions on available housing.

It is most advisable to fill the structure of the council mainly with lawyers and accountants who own living space in the house, since competence in emerging areas of business will only be a plus.

What does the audit commission do?

The main function of the Republic of Kazakhstan is control over the financial and economic activities of the HOA and compliance with the law.

The planned event must start no later than 15 days from the start of the financial annual period. It must not cause any interference or disruption to the operating mode. Each of the stages involves the provision of relevant reports by the Republic of Kazakhstan, and 30 days after completion the commission is obliged to prepare a conclusion on the work done.

In 2020, there were no transactions to receive cash into the partnership’s cash desk. All funds are credited to the partnership's current accounts. No unjustified transfers through the current account were identified.

This list includes:

Conducting audits of financial activities at least once every twelve months.
Presentation to the general meeting of a conclusion on the accounting statements of the HOA and a report on its activities.

Since 2014, civil legislation has provided for such a form of association as TSN. It actually replaces the HOA, although it has certain differences. With the introduction of associations of real estate owners, previously created partnerships do not cease their activities.

Regulations on the HOA Audit Commission

The Regulations on the Audit Commission are a certified list of rules adopted by the provisions of the clauses of the Housing Code of the Russian Federation, the Civil Code of the Russian Federation and the Charter of the Homeowners Association, which takes into account all the features of the composition and activities of this structure. This list is disclosed by voting. Amendments to the regulations are also made through a referendum.

The document reflects:

method of electing auditors, their number, powers, period of operation;
rights and obligations;
pretexts for checking;
work rules;
rules of conduct of meetings;
implementation of document flow;
reporting conditions;
the grounds and procedure for introducing reforms into the structure;
method of ensuring the storage of reports;
conditions and method of dissolution of the Republic of Kazakhstan.

Typically, the RC is appointed for a two-year term, and the minimum membership is three people.

It is advisable to draw up the sample thoughtfully and clearly so that the auditors cannot exceed their authority in carrying out the work.

Protocol of the HOA Audit Commission: sample

All issues related to the activities of the Republic of Kazakhstan are resolved at its meetings. Members of the commission take part in them, and a protocol is drawn up based on the results of the meeting. The document reflects step by step the entire course of the meeting and the decisions taken by the Republic of Kazakhstan. The protocol is signed by the chairman and other members of the commission.

Sample minutes of a commission meeting. ⇐

Sample HOA auditor's report

A report is generated based on the acts drawn up by the Republic of Kazakhstan. It reflects the period for which the inspection was carried out, the composition of the commission, and the results of the inspections. The commission's detailed report is brought to the attention of the general meeting of owners.

The audit commission's report is available. ⇐

Competence

The scope of work of a member of the audit commission accepts the basics of the regulations on the HOA audit commission, which do not have a basic form for each. But there are a number of responsibilities and functions that are listed in literally every protocol compiled. The council is structured on:

supervising the functionality of the organization;
carrying out an analysis of the solvency of the partnership;
consideration of applications from HOA members;
compliance with the rules and laws prescribed in regulations;
drawing up a plan for subsequent quarters;
the ability to request from the HOA board all the necessary evidence for conducting an intelligence campaign.

The Republic of Kazakhstan may also enjoy a number of additional rights. For example, council members can:

request economic and monetary archives for reports;
bring to justice those responsible for providing false documents;
involve outside specialists to conduct an audit;
demand convening as members of the convocation of the government in the event of a threat of violations.

Responsibilities of the commission

The commission's intelligence operations should:

carry out inspections within the deadlines set by the current legislation and the charter of the HOA;
carry out an audit of material and economic work at least once every 12 months;
record information about annual expenses and income;
disclose at the general meeting the conclusions and results of the procedures and examinations performed;
carry out verification work no later than 30 days from the date of the decision to carry it out.

How to leave the HOA audit committee

Membership in the commission is voluntary, so leaving it is not prohibited by law. The procedure for secession from the Republic of Kazakhstan should be enshrined in the regulations on this body. It is assumed that its member must notify the chairman of the commission of his intention to leave the Republic of Kazakhstan.

For this purpose, he writes a statement addressed to him. The chairman, in turn, needs to notify the general meeting about this. After all, the election of the Republic of Kazakhstan falls within the exclusive competence of the meeting.

Carrying out an inspection

Labor procedures of the Republic of Kazakhstan must be carried out at least once every 12 months. Upon completion, auditors provide reports.

Sudden intelligence procedures may require additional time to obtain the necessary “permit” documentation. They are held no more than twice every 12 months. It is advisable to record the entire report of the HOA audit commission.

After submitting a request to carry out the work, the missing documents arrive five days later.

Conclusions must be provided to all members of the HOA board. For homeowners of a multi-building building, reporting is much easier to convey through publications on the Homeowners Association electronic service or announcements posted on information stands. A more effective option for publicizing the results of the work done is a meeting.

The reporting must reach residents and board representatives no later than 15 days after the inspection.

Inspection reports of the HOA Audit Commission: samples

According to the Housing Code of the Russian Federation, the commission must conduct audits of the financial activities of the association at least once a year. This norm does not prohibit conducting them more often, checking individual operations, different periods of HOA activity.

Based on the results of the inspection, the Republic of Kazakhstan must draw up a report. The document is drawn up in writing indicating the following information:

on the composition of the commission;
the date of the inspection;
about the subject of inspection;
about the work done and its results.

The document is signed by the chairman of the Republic of Kazakhstan and its members. Two copies of the act are prepared, one of which is transferred to the board, and the second remains in the Republic of Kazakhstan. A sample act of the Republic of Kazakhstan is presented below.

The audit report can be downloaded from this link. ⇐

Act

The variety of acts is not wide, and as a result of the audit, the decisions are divided into two types - annual and current. The first type includes mappings in protocols:

participants of the exploration company, all involved specialists;
information about each participant;
subject area of the survey, namely: budget expenditure, savings and damages, contract agreements, payments to members and bonuses, debt of owners, implementation of cost estimates;
measures taken to detect lawlessness and failures;
signatures of council members.

The second type uses exclusively indications of violations.

Purposes of the audit

According to the regulations of the laws of the Russian Federation, regularly conducted audits are carried out with the aim of:

expedient maintenance of documentation that has provisions on the cost and income sides of the partnership’s activities;
timely execution of work;
reporting the relationship between work and articles of legal acts;
determining the required items of expenses and income.

The Republic of Kazakhstan also checks the compliance of cash reporting with statements and bank accounts, as well as financial procedures for the earned payment of the board of the partnership.

Audit of homeowners association - who can initiate

According to the norms of the Housing Code (mainly section 6, chapters 13-14), the purposes of conducting inspections by the HOA audit commission are as follows:

control of documentation that confirms the main items of income and expenses for non-commercial needs;
determining consistency between reports for all items;
identifying the need to maintain certain areas of income and expenses;
monitoring the fact of timely provision of these articles;
Conducting verification activities to ensure compliance of cash reporting with bank statements and accounts.

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an instruction given by a meeting of persons who are full members of the HOA (this right is stated in Articles 137 and 141 of the Housing Code of the Russian Federation);
receipt of a written request from the chairman or board of the homeowners association;
personal initiative of the audit commission regarding the audit.

Cost of verification

It is impossible to name the specific cost of the audit. Commission services are paid in each case individually, based on the available volume of work.

Often, the capital of an HOA does not exceed the threshold of 20 million rubles. In addition, the partnership cannot switch to a specific tax payment system. The cost of an audit under such conditions varies between 25-70 thousand rubles. The selected company will provide a more specific figure.

Large sums of money pass through HOA accounts, so this is one of the reasons to check the activities of the organization

According to the provisions of the Federal Law “On Non-Profit Organizations”, the raison d’être of an HOA is to manage an apartment building. Although the homeowners association's purpose may not be to make a profit, large sums of money flow through its accounts.

All these are reasons to conduct both scheduled and extraordinary inspections of the partnership.

Most often, unscrupulous management companies launder money using the following schemes:

Concluding contracts with front and affiliated organizations. In this case, there are several possible scam options. If work is carried out under such contracts, it is usually at prices that are an order of magnitude higher than the services of other companies. Often, a verification contract may turn out to be fictitious, when no work was carried out under it, and the funds for payment were transferred to the contractors’ accounts.
Signing contracts for work that is not necessary. Moreover, there are often cases when, based on the results of their completion, the papers were reworked, accompanied by additional payment.
Overpayment of HOA members when, without any justification, the salaries of the management of such organizations increase significantly.
Withdrawal of funds from trust funds and subsequent opening of a deposit in a bank. The management of the HOA keeps the accrued interest for itself.
Tax evasion. This scheme is often accompanied by the collection of contributions from owners in cash. The funds received in this way are not recorded anywhere, which means it is almost impossible to prove the fact of dishonest performance of duties by the management company.
Illegal disposal of common property of owners. Most often it manifests itself in the form of renting out common home areas. The proceeds from such transactions often end up in the pockets of HOA board members.
The management's negligent attitude towards the performance of assigned duties, which leads to the deplorable state of the courtyard areas and entrances of the house.

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The work of the homeowners' association should be organized as transparently as possible. Concealing certain information from the owners is a good reason for initiating an inspection by the management company. If fraud is detected, it is necessary to send statements to supervisory and law enforcement agencies.

There are no specific tariffs for the cost of HOA audit services in the legislation or in any specific regulations. Each situation is subject to individual assessment and depends on the complexity and scope of the proposed activities. Traditionally, as practice shows, the size of the remuneration that auditors ask for is in the range from 25 to 70 thousand rubles. An important role is played by the urgency of the implementation of measures and the qualification level of the expert.

The subject of verification activities carried out by control and supervision bodies is noted within the 11th paragraph of the Regulations on State. lived supervision No. 493 dated . And in accordance with Federal Law No. 294 “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs”, scheduled and unscheduled inspections can be carried out.

Scheduled inspections of HOAs are carried out on the basis of annual plans and schedules developed by state control bodies. Traditionally, these measures are carried out once per year, unless otherwise provided by regional legislation.
Unscheduled measures are carried out on the basis of the grounds provided for in Part 2 of Art. 10 Federal Law No. 294, as well as Part 4.2 of Art. 20 Housing Code of the Russian Federation.

For your information

Both types of HOA inspections can be documentary and on-site in nature. In any case, the time period for conducting them cannot be more than 20 working days.

The document is drawn up by employees of the auditing organization. The text of the HOA audit report must necessarily contain the following data:

name of the housing association;
the time period during which the inspection was carried out;
areas that were tested;
errors and shortcomings identified during the event;
possible ways to eliminate them.

The act acts as a confidential type of documentation and is drawn up in two copies, respectively, for the customer and the executor of the HOA inspection.

An audit of the activities of an HOA is a control measure designed to verify the partnership’s compliance with its obligations established by Article 148 of the Housing Code of the Russian Federation:

compliance with housing standards;
timely hiring of workers who must service a multi-story building;
carrying out major repairs;
housekeeping;
maintaining accounting and financial reporting.

The rights of residents to inspect the activities of the HOA are secured by Article 143.1 of the Housing Code of the Russian Federation, according to which they have the right to familiarize themselves not only with the Charter and the certificate of state registration of the organization, but also with income estimates, financial reports, accounting reports, and property documents.

During the audit the following is checked:

technical documents for multi-apartment buildings;
estimates for major or current repairs;
reports on their implementation;
minutes compiled as a result of meetings of members of an organization.

In addition to documents, the tax office can view all financial transactions of the HOA (receipt and expenditure of funds, agreements with contractors, economic situation of the organization).

Since the HOA carries out economic activities and bears financial responsibility, it must be inspected by supervisory authorities.
One of them is the audit commission.
What kind of structure is this, what rights do its participants have and what is the procedure for carrying out the audit?

Monitoring the compliance of the partnership’s activities with the charter;
Control over accounting (calculation and execution of financial resources, rational use of funds, remuneration, transfer of contributions);
Control over the preservation of property on the balance sheet of the HOA.
Progress of inspections and reporting
Inspections by the Audit Commission can be scheduled or unscheduled.

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Requirements for RC meetings

Meetings held by members of the Republic of Kazakhstan are subject to the following aspects:

Discussion meetings are held solely based on the results of inspections or inventory;
the chairman chooses which member of the commission will lead the meeting;
During voting, each resident of the building has one vote. If some important issue is raised at a meeting, and the single number of votes is divided by 50%, the decision is made by the current chairman of the government;
the tenant inquires about the gathering of the event 3 days before the decision is made.

Penalties are determined at the discretion of the community. Participants in inspections are vested with a number of rights that allow them to eliminate unresolved issues during inspections, but they must not abuse their powers and use them in their own interests. It is important that the commission members properly treat their obligations and strive to eliminate shortcomings in the management process. Otherwise, if obvious violations are discovered, the residents of the building have the right to declare the early organization of a new commission.

The initiative of the owners of living space plays a decisive role in housekeeping. It allows for premature recognition of violations and those responsible for the occurrence of deviations, contributes to the prosperity of the functioning of HOAs and overcoming crises.