Who is the chief accountant in an HOA?
Typically, this position appears in large communities that include several houses. Naturally, in such a situation there is a need for large-scale accounting.
When some troubles happen in financial matters, the board asks him first of all. It is he who periodically submits reports and informs management about the state of affairs for a specific period.
What does this person do?
As a rule, a person holding the position of HOA accountant is engaged in setting up and maintaining tax records , since this is considered the most responsible action. At the same time, such a person is engaged in the formation of individual accounting policies, based on the needs for calculating tax payments.
Thus, we can say that the HOA accountant monitors and manages all financial flows passing through the community for which he works. At the same time, his actions are aimed at improving the financial situation and meeting the needs of residents.
You can find out what taxes the HOA must pay and the specifics of paying the funds in our article.
Can the chairman of a housing cooperative be an accountant?
Needs improvement How does the Government of the Russian Federation Decree of September 23, 2010 No. 731 Moscow “On approval of the standard of information disclosure by organizations operating in the field of management of apartment buildings” relate to the work of residential complexes and housing cooperatives, and does it apply at all? – Management organizations operating on the basis of a management agreement must act exclusively within the legal framework. However, it does not apply to housing cooperatives and homeowners' associations, because they operate in accordance with their own charter. We consider this a flaw in the federal regulatory legal act, because cases of financial abuse in the activities of housing associations have become more frequent, as evidenced by the increasing number of complaints received by the Department of Housing and Communal Services and Housing, and there are no clear regulations for their work. They are part of the house budget, its estimate of income and expenses, and are also approved by the general meeting. Cost control is carried out by the audit commission once a year.
But if questionable situations arise, it can carry out extraordinary checks. Clear and thorough work of the audit commission is one of the most important conditions for the successful work of the association.
Can the chairman of the housing cooperative combine any other job responsibilities? And accordingly, increase your salary two or three times? For example, the chairman of an HOA or housing cooperative also becomes a manager. There are similar examples, and it is they that cause conflict situations in homes.
Combining the positions of chairman of an HOA or housing cooperative with other positions is not prohibited by law, but it is necessary to comply with the provisions of labor legislation. Thus, the chairman can combine the work of an accountant, the functions of an electrician, plumber, and superintendent.
Is it necessary to hire him?
Even if there is only one house in a community, accounting will still require attention. The board may not hire an accountant, but someone should keep the records early.
Anyone who understands it and has the desire can do this. Even the head of the HOA board, that is, the chairman, can deal with such matters. But if among the residents there is not a single person willing to keep records with work experience, then hiring an accountant becomes mandatory.
In such a situation, under no circumstances should a person with no experience be forced to perform such activities, as this may lead to serious consequences.
Zhsk chairman accountant
Quote (Anastasia @ 25.2.2010, 12:39) Hello! A few questions about housing cooperatives...1. Can the chairman of the housing cooperative and the accountant be relatives? Husband and wife?2. Can the chairman simply transfer power to his daughter?3. What to do if he does not hold general meetings?4. What to do if the cold water risers are leaking, the chairman says that it is leaking in the ceiling and is forcing us to change it, we don’t want to, the risers have not been changed since construction... 5. Most of the residents are pensioners, they don’t care what to do for those who want what What should I change and do for the benefit of the house? 1.
Should there be a position of chief accountant?
Hiring a person for the position of chief accountant of an HOA is just as unnecessary as hiring an ordinary accounting employee. As mentioned above, such a position can only be in large communities.
However, it is worth noting that for an HOA that includes several residential buildings, the presence of an accounting department is mandatory. The fact is that one person, even with consulting experience, will not physically be able to process such a huge flow of accounting data coming from each house.
However, even under such circumstances, there may not be a formal position of chief accountant. His duties may be performed by one of the most experienced members of the accounting department with the approval of the board.
Can the chairman of a housing cooperative be an accountant all in one?
The main thing is that the performance of additional duties when combining positions does not negatively affect the performance of duties in the main position. Job descriptions for each of them are approved by the board of the housing association. At the first request of the owner of the premises, the chairman is obliged to provide him with job descriptions for review. As for the chairman and the manager, they are essentially the same person. The manager, as a rule, is hired under an employment agreement if the chairman does not have the opportunity to professionally deal with the technical management of the house and the affairs of the association. In this case, the chairman performs his functions only nominally, on a voluntary basis, since the work is performed for him by a manager hired for this purpose.
Can an HOA accountant also be the chairman of the HOA board?
Accountant of the HOA and Chairman of the Board of the HOA in full! Is it possible in accordance with the current Housing Code?
Who is looking for a person for this vacancy?
In principle, any resident of a house that is part of an HOA with the approval of the board can search for a future accountant. However, only people involved in community management can hire him.
The chairman himself can also look for an accountant if he has a desire to do this. After a candidate has been found, he is considered at a board meeting and it is decided whether he can be entrusted with accounting or not.
It is worth noting that the person searching for candidates must enjoy some trust from the board and the chairman.
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.
We recommend reading: Sample written explanation to the court sample
What are his rights and responsibilities?
Responsibilities may include:
- calculation of payments for apartments and non-residential areas;
- accounting and withdrawal of material assets;
- tracking and recording various financial receipts to the HOA account;
- making payments to energy suppliers and contractors.
However, an accountant also has rights:
- he can sign various documentation and also endorse it;
- an accountant can be a representative of the partnership on financial matters;
- such a person has every right to track and analyze cash flows.
Important. More information about the rights and responsibilities of HOA accounting employees can be found in the job description.
Job description of an accountant in a homeowners association
Such a document provides information regarding what an accountant should be, what he should do, what rights he has and what responsibilities he bears. It says that:
- Only those people who have an appropriate higher education can be officially appointed to this position;
- the decision to hire a person for this position must be documented in the minutes of the HOA board meeting;
- a person can be appointed or removed from this position only by order of the chairman of the board.
It is worth saying that a document such as a job description plays an important role for any accountant.
Job description of an accountant in a homeowners association
Job description
A job description is a document that is designed to record everything that an employee must do, what characteristics and skills he must have, what will be required of him, and what he has rights to. Main points of the job description:
- Requirements for an accountant.
- Responsibilities.
- Rights.
- Responsibility.
- Final provisions.
- Signatures of the parties.
The employee signs after reading the paper, and the chairman of the HOA does the same. If any point in the instructions changes, a new one is concluded.
You will find information about the structure and content of HOA agreements and job descriptions for employees here.
If you are interested in the specifics of the job descriptions of other employees of the partnership, then we have prepared information for you about the positions of plumber, cleaner and janitor.
Hiring procedure
- First of all, the candidacy of the future accountant is brought up for discussion during the HOA board meeting.
- If it is approved, then the next step is to issue an order within which the person is hired.
- After the board has made its decision, an employment contract is concluded with the candidate. Within the framework of this document, a person begins to perform the duties specified in it and receive the indicated salary.
Important. Thus, a citizen can be officially hired. However, situations often arise when, by the time the contract is concluded, the accountant has already been working for the benefit of the HOA, for some time unofficially.
Employment contract
Such a document must be drawn up in accordance with all legal rules and contain:
- rights, as well as responsibilities of a person appointed to the position of accountant;
- validity period or a note that the contract is unlimited;
- terms of remuneration, as well as the amount of salary;
- working hours, vacation periods and weekends;
- various guarantees and compensations provided to a person in this position;
- the liability that the accountant will bear in case of disruption of the work process or failure to fulfill his duties;
- circumstances under which a citizen can be dismissed from his position.
Important. In conclusion, it states how disputes can be resolved, the terms of the contract can be changed, etc.
Employee Responsibility
An accountant may be held liable if:
- accounting is carried out incorrectly, which gives rise to neglect and distortion of reporting data;
- the provisions of the current legislation regarding the organization of accounting are violated;
- the rules and regulations governing financial and economic activities are violated;
- deadlines for submitting quarterly and annual reports and balances are not met;
- violation of established deadlines and incomplete payments to suppliers of various services.
For all of the listed offenses, an accountant may incur a wide variety of liability, including imprisonment.
Find out about all the nuances of accounting for HOA funds under the simplified tax system.
How does dismissal happen?
It is possible to dismiss a person from the position of accountant of an HOA under Article 81 of the Labor Code of the Russian Federation. However, it is worth remembering that you won’t be able to do this just like that. The fact is that this position can only be appointed by the HOA board during a meeting.
Dismissal is carried out in the same manner. At the meeting, such a proposal is made and facts are presented that serve as evidence of the citizen’s inadequacy for the position held.
If the board decides to dismiss an accountant, then the employment contract with him is simply terminated at the initiative of the employer in accordance with the above-mentioned article.
An HOA accountant is undoubtedly a very responsible position and a person who does not enjoy a certain amount of trust or does not have the necessary reputation will not be able to receive the appointment.
