In what form should HOAs report to residents? And how is this regulated?

Management company reports

Homeowners do not assume that they have the right to see how their management organization is working at any time. The easiest way to do this is on the official websites, which almost all housing and communal services enterprises have.

However, a citizen who has an agreement with the Criminal Code can submit a written request to obtain the data that interests him. The applicant will receive the answer in the form specified in the document.

In addition to the application, there is a sample annual report containing information about the management of the housing stock. According to the law, the annual reporting of the management company to the owners must be prepared by April 1. Typically, the following are compiled: financial statements, technical summary statements, information on the receipt and distribution of contributions from residents, data on the number of services provided, expenses incurred and many other documents.

Legislative reporting framework

The fact that the management company is obliged to report to the owners of apartment buildings is provided for in paragraph 11 of Article 162 of the Housing Code of the Russian Federation. However, the method of communicating the results of the management company to copyright holders may be different if this is included in the annex to the contract of the management organization.

Based on the above paragraph of the article, the Government approved in Resolution No. 731 standards for the provision of information by enterprises providing housing and communal services. The document contains a list of data that the management company is required to include in reporting and a method for informing owners.

Order No. 882 of the Ministry of Construction and Housing approved the forms on which information is submitted.

Report form

Information about the results of work should be provided not only at the request of supervisory authorities, but also of residents of apartment buildings. They are not entered arbitrarily, as before, but on standard forms approved by the Ministry of Construction. The list contains 13 types of forms:

• 1.1 – contains general information (name, address, license number, details, opening hours, number of houses, etc.);
• 1.2 – financial activities, accounting documentation, expenses and income are reflected;
• 1.3 – information is provided on existing administrative penalties and fines imposed, if any;
• 1.4 – all residential buildings with which management contracts have been concluded are listed, indicating all the data on them (address, number of residents);
• 1.5 – a list of houses with which contractual relations have been terminated is given;
• 2.1 – contains information about the apartment building (year of construction, number of floors, entrances, elevators, etc.);
• 2.2 – all types of engineering communications are indicated;
• 2.3 – describes the action plan for all types of home repairs and their cost;
• 2.4 – information is provided on types of services, indicating standards and tariffs;
• 2.5 – the condition and repair plan for common property are indicated;
• 2.6 – contains all the data on major repairs (amount, expected date, contractor);
• 2.7 – information is provided on meetings held and issues discussed;
• 2.8 – the form contains a list of services performed, work, payment and debt for them, data on accruals and claims.

Standard form of annual report to owners

Standard form. Page 2

Standard form. Page 3

Forms starting with number 1 concern general management, and with number 2 - are compiled for each specific house.

Report submission deadline

The management organization must report the final information to the owners at the end of the 1st quarter. of the coming year (clause 11, article 162 of the RF Housing Code). Other periods are possible if this is included in the agreement with the management company.

Where are reports from management companies and homeowners associations usually sent?

All results of the past period are posted on the Internet, on websites that each housing management organization has. Additionally, the forms are posted on special display boards in the management company office. More annual information is sent to the GIS Housing and Communal Services website.

Responsibility of the management company for failure to provide a report

If mandatory reporting documentation is not presented, then such actions are a violation of the norms of entrepreneurial activity for the management of residential buildings (Clause 1 of Article 7.23 of the Code of Administrative Offenses of the Russian Federation). The penalty for this offense is:

• from 50 to 100 thousand rubles. for officials;
• from 150 to 250 thousand rubles. for legal entities.

Disqualification of responsible persons for a period of three years is also possible.

Reporting meeting of the management company article of the Housing Code of the Russian Federation

Contents You can see what the management company included in its report, for example, on its website.

This is where annual reports are published. Also, such information must be provided on an extraordinary basis at the request of a citizen. If the owner disagrees with the documentation provided to him, he has the right to seek clarification.

You can complain about illegal spending of funds to the housing inspectorate, the court, the prosecutor's office or Rospotrebnadzor.

Let's take a closer look at the approved reporting forms, the procedure for filling them out, and how to force the management company to act within the legal framework.

The management company, as one of the forms of management of an apartment building, exercises its powers within the framework of current legislation.

It should not violate the rights and legitimate interests of residents.

Each of the residents has the right to familiarize themselves with information about the activities of the management company in relation to a particular house.

What information is included in reports

In addition to general issues, all results of financial activities are included in the annual report of management companies to the owners.
The manager is obliged to provide data on the number of housing and communal services provided, broken down by type, and their compliance with planned indicators. He also reports on the calculations that the management company made with resource supply organizations and capital repair funds. It also informs you about the costs of fixing current problems. The number of citizens' appeals, detection of violations, measures taken with debtors, as well as how many penalties and fines were imposed on the management company in the past period are analyzed separately.

The owners of an apartment building can decide at a general meeting to add other clauses to the annex to the agreement and establish their own, more simplified form.

Condition of common property

At the end of the year, the condition of the structural elements of the common property (walls, foundation, partitions, roof, windows, as well as elevators, garbage chutes, ventilation and others) is assessed. For each element, its condition is assessed: “satisfactory”, “unsatisfactory”, “good”. In the note, the responsible person appointed by the management company provides an explanation if the situation is unsatisfactory.

List of services and works

This form of reporting documentation contains a list of services provided to the population (gas, electricity, heat, water supply and sanitation) indicating the names of organizations supplying resources, metering devices and their readings at the end of the year. A detailed list of works performed under the contract and requests of residents is compiled, records of which are kept by the management organization, as well as the frequency of their implementation.

Income and expenses

Movements in the amounts of contributions received by the company are documented in a separate document. It contains information about residents' debts for housing and communal services, rent debts (for example, advertising space), and the amount of debt for contributions for major repairs. The amounts accrued under contracts, payment under them and the result (balance or overexpenditure) are given. Contributions for major repairs are accumulated in a special account of the regional operator.

By law, the bank in which the management company opened a current account must accept rent. Therefore, this package of documents is accompanied by a statement of funds in the current account and cash register.

Settlements with owners

Separately for the houses, the management company draws up documents on the accrual of amounts to residents for all types of services. They contain information about payments and debts for supplied housing and communal services, costs for eliminating current problems and managing the house. The amount of savings or overexpenditure of funds according to the MKD is calculated.

Personnel and their efficiency

A well-chosen team is a guarantee of coordinated actions. Staff turnover leads to additional costs: training new employees, payment of benefits, lost profits. Therefore, every manager who understands the issue approaches the selection of personnel with full responsibility.

Maintenance of apartment buildings requires the presence of qualified workers in all directions: electricians, carpenters, plumbers, cleaners, elevator operators, dispatchers, accountants and others.

At the end of the year, the activities of all personnel are analyzed, after which conclusions are drawn about the effectiveness of work, and the optimal number of employees is calculated.

Report submission deadline

The deadlines for submitting a report to the HOA or management company to the owners are the same. According to the Housing Code of the Russian Federation, the report is submitted during the first quarter of the year following the reporting one, unless the agreement concluded between the management company and the apartment owners implies otherwise (reflected in clause

11th century 162 Housing Code of the Russian Federation). This is what usually happens. An exception is that if the management company was selected through an open competition, then it must provide the owners with a report two weeks before the end of the contract concluded with it.

But this doesn't happen often. According to the property maintenance rules, owners can require the management company or HOA to provide a report on services provided and costs incurred. and also check the quality of services provided and, if defects are identified, demand their elimination.

HOA report to homeowners

An HOA is a legal entity that must annually report on the work done. The procedure for reporting HOAs to the state, supervisory institutions and apartment owners is established by law. In essence, the HOA is not a commercial organization, but it has certain material resources, primarily received from home owners.

subsidies for the maintenance of common property, ongoing and major repairs, provision of utilities and other subsidies;

Chairman of the Board of Homeowners Association: how to become one and what awaits him

The organization has the right to carry out financial and economic activities, and has the obligation to report in a certain form on the results of its implementation (Article 152 of the Housing Code of the Russian Federation). Financial statements must contain information on income and expenses of the following budget items:

• Operation, maintenance, repair work of the property of the house (hiring, rent also need to be taken into account).
• Construction and equipment of additional premises on the territory owned by the organization.

The audit commission, elected by the owners at the meeting, checks such data every year. Further, she is authorized to provide information about the work performed at the board meeting with recommendations for eliminating detected errors (violations) and shortcomings.

In accordance with Art. 150 of the Housing Code of the Russian Federation at the end of the year, the execution of the estimate and report on financial activities is checked by the audit commission. After the audit, the audit commission submits to the general meeting of the partnership a conclusion on the estimate, reporting on financial activities and the amount of mandatory payments and contributions.

Approval of documents is necessary for reporting to members of the organization. The word “approval” in the Housing Code of the Russian Federation in relation to financial activities is used in the meaning of “familiarization”.

In the absence of legal obligations to submit a report for approval, it might not even be brought to the attention of the members of the partnership. The approval process is a formal procedure. The same cannot be said about the estimate, since it represents a plan for the next year. Each member of the partnership must know the amount of payments and the purposes for which they plan to spend them. The members of the partnership are required to agree with what the board proposes.

148 of the RF Housing Code, this organization must maintain clear financial, statistical and accounting records.

HOA report for the year

The financial statement means the following:

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

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 (Art.

172 Housing Code of the Russian Federation). The account holder is required to provide this data to the Housing Inspectorate. 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.

2 PAYMENTS FOR UTILITIES The Board checked who rents out apartments and how many people actually live in a particular apartment.

Contents, form and sample of the 2020 and 2019 annual report of the management company to the owners

The main document published as part of the annual activities of the management company is the annual report. This is a written document that is signed by the head of the company that manages utilities in your home and is provided to citizens who are clients of the management company upon their application. Such information is always publicly available, including on the website.

Oral form of this document is not permitted. The report must include such elements as:

• document's name;
• an indication of the management company that accepted the act;
• information about the agenda;
• an indication of the forms of activity of the management company included in the report;
• date of acceptance of the document;
• signatures of authorized persons.

In 2020, special attention should be paid to the point regarding the expenditure of funds allocated for major repairs. Since these are carried out by regional operators, the management company, when reporting, indicates only the amount of funds received and the act of redirecting them to the regional operator, which subsequently distributes them.

Sample management report for downloading. ⇐

MUNICIPAL ADMINISTRATION TIKHORETSKY DISTRICT

The Department of Housing and Communal Services of the Krasnodar Territory, within the framework of its powers, constantly monitors indicators characterizing the level of financial and economic condition of housing and communal services enterprises of the Krasnodar Territory and indicators characterizing the level of management of the housing and communal services sector by the executive authorities of municipalities of the Krasnodar Territory. 1. Accounting statements: 1.1. Balance sheet (accounting report form No. 1), profit and loss statement (accounting report form No. 2) - for enterprises under the general taxation system; 1.2. Tax return (based on the results of work for the year) or a certificate of income and expenses - for enterprises under the simplified taxation system; 1.3. Explanatory note on the financial and economic activities of the enterprise. The explanatory note must provide information about the reasons for unprofitable activities and about measures taken at the enterprise and municipal level to reduce the cost of housing and communal services and bring the enterprise out of a crisis. Deadline for submission of reports: annual - before April 4, quarterly - on the 34th day after the reporting period. 2. Reporting calculation for water supply and sanitation services according to forms No. 1, 2. Deadline for submitting reports: quarterly - on the 34th day after the reporting period. 3. Report on accounts receivable and payable in forms No. 3, 4. Deadline for submitting reports: annual - before April 4, quarterly - on the 34th day after the reporting period. 4. Reporting information on the debt of fuel and energy enterprises to housing and communal services enterprises in form No. 11, on debt for consumed energy resources by enterprises in the housing and communal services industry in form No. 12, on receivables of budgetary organizations for sewerage and water supply services in form No. 13, on debt of the population and organizations for provided housing and communal services in form No. 14. Deadline for submitting reports: monthly - before the 9th day of the month following the reporting period. 5. Reporting information on housing and communal services enterprises undergoing various bankruptcy procedures according to forms No. 5, 6. Deadline for submitting reports: quarterly - before the 13th day of the month following the reporting period. 6. Reporting information on the payment of taxes to the consolidated budget of the region in form No. 7. Deadline for submitting reports: monthly - before the 3rd day of the month following the reporting month. 7. Reporting information on attracting credit resources and on the need for credit resources in Form No. 8, on collection of premiums for voluntary types of insurance in Form No. 10. Report submission deadline: quarterly - before the 3rd day of the month following the reporting period. 9. Reporting information on headcount and wages in Form No. 9. Deadline for submitting reports: quarterly - before the 18th day of the month following the reporting period. Reporting information should be submitted to the Housing and Communal Services Administration of the Tikhoretsky District by email and on paper.

What reporting must the HOA submit?

Homeowners' association (TSN) is a non-profit organization that is created through state registration of a legal entity (Article 123.12 and paragraph 2 of Article 291 of the Civil Code of the Russian Federation). At the same time, to ensure its activities, the partnership has hired personnel - at least a board headed by the chairman of the board. The costs of paying employees are included in the estimate of income and expenses of the HOA (TSN) for the year.

More information about reporting by NPOs can be found in the article what kind of reports do NPOs submit?

What reporting must the HOA submit?

Responsibility of the management company in the absence of a report

The management company has no right not to provide a report, citing its refusal by the fact that such a report is a commercial secret. Such a report cannot be a secret and a refusal means only one thing - the company is not able to provide a report due to certain circumstances. If the management company does not provide a report at the request of the owners, or at the end of the year, then the apartment owners can file a claim in court.

Providing a report is a mandatory element of cooperation between the management company and the owners of apartments in an apartment building. The management company has no right not to provide a report. Both parties are interested in the report being complete and honest: for example, for the management company it is an opportunity to show its best side, and for the owners to see the real results of the company’s work.

The motivation for drawing up a correct and honest report should come from both the management company and the apartment owners. It is very important that the owners come to meetings and actively participate in the life of the house, and that management companies provide reliable and detailed information about the work carried out.

What to do if the data in the report differs from the actual data?

If, after studying the annual results, inaccurate information or assignments of work that were not actually performed are revealed, then the owners have the right to unilaterally terminate the contract with the management company or consider another method of management (clause 8.2 of Article 162 of the RF Housing Code).

After termination of the contract, the manager, within 3 days, transfers the affairs, property, keys, to a representative of the new company or the council of the MKD according to the acceptance certificate.

Expert opinion Mironova Anna Sergeevna Lawyer of a wide profile. Specializes in family issues, civil, criminal and housing law. The management company must report to residents on complaints and claims. If there were a lot of them in the reporting year, then this is a reason for an inspection of the enterprise by the housing inspectorate, which controls housing and communal services and management of apartment buildings. If questions arise regarding the improper use of management funds, the owners have the right to contact the prosecutor's office. If supervisory authorities confirm illegal actions, the management company risks losing its license.