Can the chairman of a housing cooperative be an accountant?

Expert Club /Questions about HOAs

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HOA payment without details
08/21/2018 (Answers: 5) Is such a payment as in the application linked to legal? There are no details of where I am paying, no addresses, nothing. I give the money in person or by card to an individual who supposedly works in the HOA and receive such a receipt. What needs to be done and who to contact?

Requirements for Management Companies when obtaining a license

08/21/2018 address: /Russia (Moscow region - Moscow region) /Sergiev Posad /Novouglichskoe highway /60a (Answers: 1) Are there any requirements for Management companies when obtaining a license, regarding staffing, equipment, company property??

Elected chairman of the house without consent

08/21/2018 (Answers: 5) I have neither the desire, nor the time, nor the knowledge to be a chairman. I didn’t sign or register any documents, but the Criminal Code said that I had already been registered. What to do?

Non-residential premises (building) and contributions for the overhaul of apartment buildings

08/21/2018 address: /Russia /Tyumen /Republic /777 (Answers: 4) The built-in 9-story building was previously a hotel, later it was reconstructed into a “non-residential building” under a Certificate of Title (became an office center). Is the Company, having the ownership of this built-in “non-residential building” and the land plot underneath it, obliged to pay capital contributions to the MKD?

Corrosion of pipes in the apartment. How to force the Criminal Code to find the reason?

08/21/2018 address: /Russia (Moscow) /Moscow (South-Western Administrative District) /Builders /17 (Answers: 4) In our apartment, first the heated towel rail rusted in 6 places, then the same thing happened to the pipe. Help write a statement to the management company to force it to find a reason.

Crediting a plastic window in a municipal apartment for utilities

08/21/2018 (Answers: 4) Yesterday I installed a plastic window in my municipal apartment for the amount of 12,000 rubles. How to arrange a mutual settlement for utilities with the management company?

Downstairs neighbor unjustifiably sues for flooding

08/17/2018 (Answers: 6) For 3 years, the neighbor downstairs has been claiming that I am flooding her (bathroom). When I come to her apartment, I see traces of old stains (Perhaps they were there before I moved in). There are no wet marks on the ceiling. She's going to sue me.

All about the work of the chairman of the homeowners association. Details!

What can she preprint and what measures should I take?

Leasing HOA land to an individual

08/17/2018 address: /Russia (Voronezh region) /Voronezh /Moskovsky Avenue /175 (Answers: 9) OSS gave the HOA the right to provide common property for rent. Can a HOA enter into a lease agreement for a piece of land with an individual? He will put a trade pavilion there

Conflict with residents about the unloading location of a retail store between two apartment buildings

08/17/2018 address: /Russia (Kirov region) /Kirovo-Chepetsk /Krasnoarmeyskaya /1 (Answers: 7) A (non-residential) premises for a retail store between two houses was purchased. It is impossible to achieve understanding from the residents of both houses and they park their cars in a cleared area every day. If the place is shared, then with the residents of which house should we share it?

Election of the board when creating a multi-building HOA

08/17/2018 address: /Russia /Moscow /srednyaya Pervomaiskaya /24 (Answers: 5) How to elect the board by name when creating a multi-house HOA?

Financial support The second important and extensive area of ​​work of the management company is financial and economic activity, which is implemented by performing the following tasks:

  • analysis of the financial activities of the management company and monitoring its results;
  • calculating the cost of services provided to clients (that is, residents of apartment buildings) and determining the amount of payments for these services;
  • working with debtors and receiving applications from citizens on payment issues;
  • transfer of funds to pay for utility services to their suppliers;
  • calculation of wages for company employees;
  • attracting investments and determining the funds necessary for repair work;
  • opening and maintaining personal accounts for residents.

The department may be called the accounting, financial, economic or financial-economic department.

Responsibilities of the chairman of the HOA - main functions and tasks

From a legal point of view, concluding an employment contract between the chairman and the partnership is impossible, since employment contracts between a member of the board of the partnership and the partnership itself are illegal. This deprives the chairman of the opportunity to receive a salary, but leaves the possibility of receiving remuneration. Its value is regulated by the Charter of the HOA and the decision of the general meeting of members of the association of tenants.

  1. Implementation of decisions of the general meeting of members of the association.
  2. Concluding agreements for the provision of relevant services by utility organizations, optimizing these relationships on terms favorable to the HOA.
  3. Providing homeowners with timely and optimal supplies of electricity, water, and heat from supply companies.
  4. Monitoring the work of contractors in the repair and maintenance of utilities and equipment.
  5. Maintaining reporting documentation, conducting banking operations and preparing financial statements.
  6. Conducting general meetings of the HOA and board meetings.
  7. Acceptance and analysis of complaints and appeals from members of the association, consideration and correction of identified deficiencies.
  8. Concluding transactions for the purchase of necessary equipment and services (the limit amounts of these transactions must be regulated by the HOA Charter).
  9. Regular reporting to members of the board and the general meeting on the results of their activities.

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Job description for housing and communal services accountant in 2018: sample filling

Infostructure of the job description for an HOA accountant. Specific requirements and provisions describing the work of an HOA accountant are contained in his job description. This document, like any other act of this kind, contains several main sections:

  1. General provisions.
  2. Responsibilities of an HOA accountant.
  3. Rights of an HOA accountant.
  4. Responsibility of the HOA accountant.

We'll talk about them in more detail later.

General provisions This section of the document defines:

  • who approves the job description;
  • to whom does the HOA accountant report?
  • what are the terms of payment;
  • who replaces an employee during the period of his temporary absence for valid reasons (when going on another vacation, during illness, etc.)

Job description of the head of the subscriber department

He reports to the head of the housing and communal services department, who is his supervisor. The position can only be held by those persons who have graduated from a university with a specialized specialty. An applicant for a vacant position must have worked in the industry for at least 2 years. The work of the chief specialist includes performing tasks assigned to the department in which he works.

  1. The employee must report to his supervisor on the results of his professional activities and carry out the orders of the head of the department within the established time frame.
  2. Solve the tasks assigned to him by higher management.

Job descriptions of housing and communal services

Attention

Accountant's Instructions I. General provisions 1. An accountant belongs to the category of specialists.2. To the position of: - an accountant is appointed a person who has a secondary vocational (economic) education without presenting requirements for work experience or special training according to an established program and work experience in accounting and control of at least 3 years; - an accountant of category II - a person with a higher professional (economic) education without requirements for work experience or secondary vocational (economic) education and work experience as an accountant of at least 3 years; - category I accountant - a person with a higher professional (economic) education and work experience as an accountant of category II at least 3 years.3.

Job descriptions for housing and communal services specialists

Also, the rights of the head of the subscriber unit include increasing his classification at the expense of the organization. This position is responsible for failure to fulfill their official duties, for causing damage to the employer, as well as for violation of the legislation of the Russian Federation when performing work activities. Download the job description for the head of the subscriber department. Head of the section. The responsibilities of the head of the section include:

  1. monitoring the performance of site maintenance work;
  2. increasing labor productivity;
  3. compiling reports on the assigned territory;
  4. selection of workers and control over their activities.

The head of a site, according to his job description, has the right to receive all the information he needs regarding his site from various departments, as well as sign documents.

He must also have negotiation skills and work with people. Knowledge of legislation, working with software, and basic document management is required.

Job specifics: rights and responsibilities of an accountant in a homeowners association

Responsibilities of a housing and communal services specialist for information disclosure - job description The employee is engaged in collecting information, consolidating it, and disclosing it. Data about the management company must be published on the website of the management company.

The specialist prepares reports on the management of apartment buildings. Conclusion Providing services to the population at a high level is impossible without competent specialists.

When hiring employees to work in a management company, the head of the organization must be guided by professional standards accepted in the industry. A special point will be the presence of a job description. Every specialist who is hired must have this document.

Can the chairman of a homeowners association be an accountant?

Ch.

Buh. goes on maternity leave, is it possible to assign the duties of the accountant to the chairman during his time and assign him a salary according to the staffing table (chairman's + accounting)? Both work under employment contracts, 2 rates are separately specified in the staff. The chairman was elected by the board, the housing cooperative concluded an agreement with the accountant, on behalf of the chairman, indefinite, so I don’t see any interference. But there are still doubts. There is nothing written in the charter about this. Usually, an employment contract is not concluded with the chairman of the board of housing cooperatives (he was elected), but you have an open-ended employment contract with the accountant.

By the way, in a housing cooperative, unlike a homeowners' association, there are no restrictions for members of the board to work under employment contracts in the same housing cooperative. During the accountant's vacation, he can be replaced by the chairman of the board of the housing cooperative.

What salary do the chairman and accountant of the HOA receive, design, features of remuneration

Most people think that the work of the chairman of a homeowners' association (TSN) is not very difficult, and that in reality it is a rather lucrative position: sit back, do nothing, just be sure to put money in your pocket. Moreover, apartment owners do not even always know what exactly is included in housing and communal services payments, and who exactly serves them, because in principle they are not concerned about issues related to the management of an apartment building (but in vain). In reality, the chairman is loaded with a large number of responsibilities, that need to be completed efficiently and on time:

  1. Prepares staffing schedule for TSN employees;
  2. Visits various authorities;
  3. Monitors the condition of residential apartment buildings;
  4. Concludes contracts with contractors to perform various types of repair work, etc.

All this requires a serious investment of effort and time, and any work must be assessed fairly.

Job description for accountant of the subscriber department of housing and communal services

We are talking about working with accruals and payments made by the population for the services of the management company.

  • An employee of the subscriber department must solve the tasks assigned to him by the head of the department; do office work.
  • In addition, the specialist’s responsibilities may include preparing and conducting presentations. This vacant position is filled by persons who have received secondary specialized education.
  • Job description of a specialist in GIS housing and communal services An employee is engaged in filling out the website of the management company. Important
    His responsibilities include uploading data into the GIS Housing and Public Utilities system. He must monitor what news appears in the system.

    His tasks also include tracking changes in the system and monitoring the disclosure of information. Today, all companies that operate in the housing and communal services sector and supply services to the population must publish reports in the GIS Housing and Communal Services system.

Download the job description of a housing and communal services accountant in word format. Recommendations for drafting and common mistakes. Very often, when developing job descriptions, even experienced specialists make certain mistakes - no one is immune from them. But it’s better to understand these potential mistakes in advance in order to prevent them:

  1. Unreality.
    The document must reflect the real current situation within the enterprise.

What are the responsibilities of the chairman of the HOA in apartment buildings?

According to the decision made to create your own partnership, a chairman is elected at the meeting. What are his responsibilities? What is the chairman of the partnership responsible for? All questions about the work of a manager will be answered later in the article.

  • know the legislation of the Russian Federation, as well as your local region - standards and acts that may differ;
  • timely familiarize yourself with subsequent amendments and changes in current legislation;
  • monitor payments from the owners themselves, as well as timely recalculation of accrued utility payments to the owners (carried out at the request of the owner or upon the fact of an independently discovered error);
  • exercise control over accounting accounts and settlements;
  • monitor compliance with current legislation and the charter of the partnership;
  • monitor the implementation of decisions made at the general meeting;
  • monitor the sanitary condition of common areas, for which you will have to manage service personnel (this means checking the schedule of workdays and the quality of the work done, as well as the calculation of wages);
  • check the progress of implementation of contracts concluded with organizations;
  • based on the decision made at the meeting, sign agreements on the repair and maintenance of public property (some positions are signed for a long period - for example, for a year, during which the general maintenance of the premises and the corresponding repairs will be carried out only from the position of the chairman);
  • monitor the fulfillment of responsibilities on the part of the owners themselves for the maintenance of their own housing (general communications and integrity of walls) and public premises;
  • monitor compliance with the rights of owners;
  • resolve conflicts and disputes;
  • fully maintain the documentation of the partnership, which is required on the basis of the legislation of the Russian Federation and the local administration.

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Job responsibilities of an accountant in the subscriber department of housing and communal services

Draws up reporting calculations of the cost of products (works, services), identifies sources of losses and unproductive expenses, prepares proposals for their prevention.6. Accrues and transfers taxes and fees to the federal, regional and local budgets, contributions to state extra-budgetary social funds, payments to banking institutions, funds to finance capital investments, wages of workers and employees, other payments and payments, as well as deductions for material incentives for enterprise employees.7. Participates:7.1. Conducting an economic analysis of the economic and financial activities of an organization based on accounting and reporting data in order to identify intra-economic reserves, implement savings regimes and measures to improve document flow.7.2. This category can also include employees in the following areas of activity:

  • economists;
  • engineers;
  • accountants;
  • legal advisers;
  • energy;
  • mechanics;
  • standardizers, etc.

In addition, assistants to the persons mentioned above also fall into this category. Professional standards for housing and communal services workers From the beginning of July 2020, No. 122-FZ will come into force, and changes will be made to the Labor Code of the Russian Federation. The point is that the procedure for applying professional standards will change. The Ministry of Labor of the Russian Federation has issued a number of orders containing information on the professional standards of housing and communal services specialists.

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Rights, responsibilities and job description of an HOA accountant

Besides:

  1. The right to order an inventory of the Partnership’s material assets.
  2. Monitor the consumption of materials during construction and repair work. Request a report.
  3. Supervise and analyze cash flow.
  4. Collect receivables and payables.
  5. Check the balance sheet write-off, identify shortages, losses of material or financial resources under contracts with service companies.

The accountant must answer all questions regarding the correctness of accruals, and also has the right to receive relevant information from authorized persons. Features of the work The Accountant of the Partnership is a specialist competent in all matters. The range of his activities is generally extensive. However, the specifics of accounting are based mainly on budget items 20 and 86.

Who can become the chairman of an HOA: requirements and steps to the position through training or by proxy

If the candidate has enough of everything, and first of all, enthusiasm, then he can achieve his goal. The campaign needs to start a couple of months before the re-election of the head of the board or when the former ruler is clearly not up to the task and may be overthrown from the “throne”.

If among the members of the cooperative there was no person free in time, literate, well acquainted with economics, accounting, charisma and initiative, and necessarily organizational skills with elements of oratory, the gift of persuasion, then the person who, by the will of fate, became the owner of this chair will not be able to independently decide all questions regarding the activities of the residents' community.

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Job Descriptions

You can find out about the standards for disclosing HOA information to residents, as well as in what cases an HOA inspection by regulatory authorities is necessary, on our website. Requirements for the applicant Who can it be? Working with such diverse responsibilities requires not only special education, but also work experience, and it is advisable that the applicant pass the test as a chief accountant in one of their previous jobs. Carrying out absolutely all accounting activities and being a single person, this accountant, in fact, is the chief accountant and economist (in the absence of one on staff).

Job specifics: rights and responsibilities of an accountant in a homeowners' association

Maintaining primary accounting and removing material assets from it;

  • calculating salaries for full-time and freelance employees;
  • tracking and recording the receipt of funds into the partnership’s accounts;
  • making payments for settlements with energy suppliers and contractors;
  • maintaining records of the receipt and expenditure of material resources within the approved budget;
  • preparation and submission of 2-NDFL and USN declarations, Form 4-FSS reports, RSV-1, annual report, report on the number of community members, etc.;
  • payment of taxes, contributions to the pension fund, etc.;
  • issuing, at the request of members of the partnership, financial information of interest to them, etc.

In addition, there is also the so-called “turnover” - citizens constantly come to the reception with a request to double-check their utility bill, issue a certificate, register or deregister, etc.

ImportantYou can download a sample HOA staffing schedule here. Employment Agreement An employment agreement with the accountant must be concluded, this will help the partnership to have a deterrent for the employee who has direct access to the finances of the organization. And it is better for the accountant himself that his position is full-time, and that labor relations are formalized in full compliance with the law in order to have the right:

  • take advantage of the legal opportunity to go on vacation;
  • in case of illness, issue a bulletin;
  • accumulate work experience, etc.

An accountant is hired on the basis of a written order or instruction from the HOA, and fired in the same way, only after an audit - if there is a report on the state of affairs and their transfer.

HOA accountant - specialist responsibilities

The HOA is a non-profit organization, but, nevertheless, its activities must also be taken into account and controlled. The HOA accountant bears responsibilities according to the specifics of the area of ​​activity. Accounting in HOAs aims to ensure the fulfillment of three main tasks:

  • Collect and process all information about the economic activities of the HOA;
  • Guarantee compliance with the rules of economic activity in accordance with the legislation of the Russian Federation;
  • Analyze the financial activities of the HOA.

The main document of accounting activities is the estimate of expenses and income, it is compiled every year, it takes into account the estimated receipts and expenses of funds. This estimate is usually approved at a general meeting of HOA members.

The responsibilities of an HOA accountant are aimed at conducting the non-profit activities of the partnership. The main and main activity of all HOAs is the proper maintenance and timely repair of residential premises and related property. That is, the homeowners association provides work and services to themselves, and not to anyone else for the commercial purposes of making money. Accordingly, the HOA does not pay income taxes, because utility bills, targeted contributions, etc. are not income. This means that it is somewhat easier for an HOA accountant to perform his duties than for his colleagues working in commercial organizations. But with one caveat. An HOA accountant sometimes thinks about tax reporting - if the HOA carries out activities from which it makes a profit. For example, it rents out premises, places outdoor advertising on the facades, and the like. But even in this case, HOAs are taxed according to a simplified scheme.

The activities of the HOA are monitored and analyzed in accordance with the financial statements. The main reporting document for an HOA is the annual report on financial activities, which any member of the partnership can get acquainted with. Also, the accountant submits annually: declarations of the simplified tax system, 2-personal income tax, a report on the average number of employees; every quarter: form 4-FSS, RSV-1.

In carrying out his duties, the accountant of the HOA is guided by the legislation of the Russian Federation, the charter of the HOA, and decisions of the board of the partnership.

Main responsibilities of an HOA accountant

For an HOA accountant, the responsibilities are as follows:

Controls the entry into accounting accounts of all completed transactions, prepares financial statements in a timely manner and makes an economic analysis of the financial and economic activities of the HOA.

The HOA accountant ensures that all movements of funds and cash transactions are reflected in the records, and records finances, fixed assets and material assets. It provides accounting and control over the implementation of expenditure estimates. Keeps records and analyzes the results of the HOA's economic activities, analyzes accounting data, identifies reserves and opportunities to prevent damages and losses.

For an HOA accountant, responsibilities also include the correct calculation of payments and timely transfer of them to the state, calculation of social insurance contributions, transfer of funds to funds, and making payments under contracts. The accountant prepares financial statements based on primary documents and is obliged to provide them to government authorities upon request. Responsible for the safety of accounting archives. For compliance with the rules for the consumption of material assets, the wage fund, and compliance with financial discipline. The accountant conducts a timely inventory of material assets, fixed assets and cash. He also collects receivables and payables and monitors the write-off of shortages and losses from the balance sheet.

The responsibilities of the accountant of the HOA are also the reception of the population; he also deals with registration and registration, issues certificates for submission to government bodies, makes copies of personal accounts, issues warnings and notices if payment deadlines are violated. Also, the accountant checks the correctness of benefits and reconciles documents for payment of housing.

Working with residents is often stressful. But to provide the residents of the house upon request: a calculation for the services provided, to provide for review regulatory or other documents on the basis of which the existing tariffs are established, an estimate of the costs of the HOA, regulatory documents - these are also the responsibilities of the HOA accountant. He also issues payment books and advises on accounting issues.

As you can see, the responsibilities of an HOA accountant include a wide variety of responsibilities. And only at first glance it seems that his work is much simpler than that of his colleague from a commercial company. The main thing for an HOA accountant is not only the correct and timely performance of his accounting duties, but also friendly communication with people.

Any organization, be it commercial or non-profit, must maintain accounting records, and therefore it must provide for the position of an accountant. Homeowners' association or TSN are no exception, and therefore such an employee must be included in the staff.

The job responsibilities of an HOA accountant are directly related to the activities of the organization itself, aimed at servicing the houses and apartments of the people living in them. In this regard, the responsibilities of a specialist in this position include:

  1. calculation of payments for utility services for residential and non-residential real estate that is the property of the participants of the partnership. Payment is calculated for the use of various life-support systems - water supply and sewerage, electricity, gas, solid waste removal, as well as contributions to the partnership fund;
  2. preparation of primary documentation (receipts) for payment by apartment owners of necessary utilities;
  3. reception and processing of primary documentation related to the use of third-party services;
  4. calculation of wages and deductions from them to state insurance funds for employees included in the staff of the partnership;
  5. making bank transfers to pay for the services of counterparties and pay taxes and fees;
  6. recording and writing off inventory items necessary to support the activities of the HOA;
  7. submission of necessary reporting forms to government agencies;
  8. issuance of information requested by homeowners in apartment buildings.

An employee in this field of activity is responsible for maintaining almost all areas of accounting, and therefore he bears a serious responsibility to his employer. In order to competently perform his job duties, an employee, naturally, must have a large theoretical and practical knowledge base.

Job description of the chief accountant of the homeowners association in one person

Federal Law dated 05.05.2014 No. 99-FZ), not being considered a small business entity and subsisting on the money of its tenants (clause 1 of article 143 of the RF Housing Code, subclause 4, 8.1 of clause 2 of article 145 of the RF Housing Code), works on a special basis taxation system. However, not all of the residents became members of the HOA, so their relationship with lived. the office draws up an agreement (clause 6 of article 155 of the Housing Code of the Russian Federation), and the payment they make is taken into account as other income. Such a differentiated approach to incoming funds and special conditions for paying taxes require competent, legally correct accounting. Every co-owners partnership needs the most professionally trained, experienced worker and decent person. In any case, when applying for a job in a partnership, the accountant has the right to expect that for his hard work he has the right to count on official employment. Receive information necessary to perform functional duties about the activities of the homeowners association from all departments directly or through the immediate supervisor. 3.3. Submit proposals to management to improve their work. 3.4. Get acquainted with draft orders of management relating to its activities. 3.5. For failure to perform or improper performance of the duties provided for in this instruction, within the limits determined by the labor legislation of the Russian Federation. 4.2. The job description of an accountant for an HOA (homeowners' association) describes the rights and responsibilities of this specialist, as well as the requirements for him. That’s what we’ll talk about in this article about the job description of an HOA accountant. Position of an HOA accountant Job description structure for an HOA accountant General provisions Responsibilities of an HOA accountant Rights of an HOA accountant Subscribe to our channel in Yandex.Zen! Subscribe to the channel Responsibility of an HOA accountant Conclusion Position of an HOA accountant Homeowners often unite in partnerships to resolve issues related to the maintenance, operation and repair of their homes on their own. To coordinate actions, the members of the HOA elect a board, which includes an accountant who carries out his functions on the basis of the job description.

  • Analysis of the financial and economic activities carried out by the Partnership.
  • Ensuring that cash flows and transactions with them are reflected in accounting documentation.
  • Accounting of financial receipts.
  • Adding and removing material assets from the balance sheet.
  • Providing accounting and control over the implementation of expenditure estimates.
  • Identification of reserves and opportunities for their use, as well as opportunities to prevent damages and losses, and minimize risks.
  • He is also usually charged with responsibility for the following activities:
  • providing reporting upon request;
  • storage of accounting archives;
  • registration.
  • Issuance of payment books.
  • reception of HOA members, issuance of certificates, receipts, extracts, etc.

Job description for HOA accountant - sample.

Attention

Maintaining accounting records of property, liabilities and business transactions (accounting for fixed assets, inventory, results of financial and economic activities, settlements with suppliers and customers, as well as for services provided, etc.). 2.4.

How to use the resource

When concluding an employment contract with the chairman of the board of the HOA, it is necessary to take into account that he cannot be a person with whom the partnership has entered into an agreement for the management of an apartment building, or a person holding a position in the management bodies of the organization with which the partnership has entered into the said agreement, as well as a member of the audit commission ( auditor) of the partnership. The chairman of the board (as well as another member of the board) of an HOA cannot combine his activities on the board of the partnership with work in the partnership under an employment contract, as well as entrust, trust another person or otherwise entrust him with the performance of his duties as a member of the board of the partnership (Part 3.1 of Art. 147 Housing Code of the Russian Federation). Combination - performing, during the established duration of the working day (shift), along with the work specified in the employment contract, additional work in a different or the same profession (position) for additional pay (Article 60.2 of the Labor Code of the Russian Federation). Thus, changes to the Housing Code of the Russian Federation made Federal Law N 123-FZ (came into force on June 18, 2011), regarding the possibility of labor relations with the chairman of the HOA board, only prohibits the chairman of the HOA board from combining his activities as the chairman of the HOA board with other work activities (for example, as an accountant , legal adviser, etc.) in the HOA.

When concluding an employment contract with the chairman of the board of the HOA, it is necessary to take into account that he cannot be a person with whom the partnership has entered into an agreement for the management of an apartment building, or a person holding a position in the management bodies of the organization with which the partnership has entered into the said agreement, as well as a member of the audit commission ( auditor) of the partnership. The chairman of the board (as well as another member of the board) of an HOA cannot combine his activities on the board of the partnership with work in the partnership under an employment contract, as well as entrust, trust another person or otherwise entrust him with the performance of his duties as a member of the board of the partnership (Part 3.1 of Art. 147 Housing Code of the Russian Federation). Combination - performing, during the established duration of the working day (shift), along with the work specified in the employment contract, additional work in a different or the same profession (position) for additional pay (Article 60.2 of the Labor Code of the Russian Federation). Thus, changes to the Housing Code of the Russian Federation made Federal Law N 123-FZ (came into force on June 18, 2011), regarding the possibility of labor relations with the chairman of the HOA board, only prohibits the chairman of the HOA board from combining his activities as the chairman of the HOA board with other work activities (for example, as an accountant , legal adviser, etc.) in the HOA.

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