Job responsibilities of a homeowners association accountant. Job Description of Heads

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.

Job responsibilities HOA accountants 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:

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;
preparation of primary documentation (receipts) for payment by apartment owners of necessary utilities;
reception and processing of primary documentation related to the use of third-party services;
calculation wages and deductions from it to government funds insurance for employees included in the partnership’s staff;
implementation bank transfers for the purpose of paying for the services of counterparties and paying taxes and fees;
capitalization and write-off of goods material assets necessary to ensure the activities of the HOA;
submission of necessary reporting forms to government agencies;
issuance of information requested by homeowners in apartment buildings.

An employee in this field of activity is responsible for managing almost all areas 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.

What an HOA accountant should know

An accountant in an HOA will perform his duties competently and efficiently if he knows:

regulatory and legislative acts of the Russian Federation in the field of conducting HOA activities and its accounting;
a list of primary documentation from counterparties and the rules for posting it in the accounting program;
rules and nuances of calculating wages to employees, as well as calculating insurance premiums from them;
rules for calculating utility bills in accordance with the current legislation of the Russian Federation and methods for generating primary documentation for them;
deadlines for transferring taxes and contributions, as well as reporting;
features of functioning non-profit partnership related to the provision of services in the housing and communal services sector;
tax legislation related to the functioning of non-profit organizations;
rules and regulations of labor protection and safety in the organization;
the procedure for document flow between suppliers, customers and participants of the partnership;
rules for processing and storing documentation, collecting it for filing in the archive.

The amount of knowledge an accountant has in the HOA sector directly affects how exactly he will perform his professional duties, that is, ultimately, the result of his activities. In addition, special requirements are imposed on such an employee so that the work is carried out efficiently and in a timely manner.

Requirements for the position of accountant in the HOA sector

When hiring an accountant working in the HOA sector, he or she must meet requirements in full. These conditions are as follows:

the applicant for the position must have a specialized secondary or higher education in accounting;
he must have work experience, and it is desirable that this period include activities as a chief accountant, since he must perform duties in a variety of areas of accounting and tax accounting;
knowledge of specialized accounting programs in the field of housing and communal services, as well as the ability to use various legal systems;
knowledge of computers and office equipment at the level of a good user;
understanding the specifics of accounting in the field of housing and communal services;
good orientation in various areas of activity, including not only accounting, but also enterprise economics, jurisprudence, personnel records management;
compliance of the candidate with the requirements of the Professional Standard “Accountant”.

The HOA may impose additional requirements for a candidacy for the position of this specialist, and they must be written down in job description.

Job Description for HOA Accountant

The job description spells out the main points related to the activities of an HOA accountant, including his rights and responsibilities, requirements for the candidate, knowledge and skills, as well as responsibility for poor quality work.

In order to reflect all the necessary points in the instructions, you can download a sample or example of such a document for free and adjust it in accordance with the activities of the organization. Correctly drawn up instructions will allow the accountant to competently perform his duties, and will protect the company from unlawful actions on the part of an unscrupulous employee.

Repairs and maintenance of a residential building, utilities - these forms of work on the housing market are the most expensive.

The owners perform them at their own expense, paying money for their implementation. Naturally, this cannot be done without a coordinator and manager.

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Responsibilities of an accountant in a homeowners association

The scope of activity of an HOA accountant includes making calculations and accounting for the financial receipts of members of the Partnership.

The accountant performs:

Control over funds deposited into the accounting account and operations performed.
Analysis of the financial- economic activity.
Ensuring that movements are reflected in accounting documentation Money and operations with them.
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.

And he is usually held responsible for the following types activities:

providing reporting upon request;
storage of accounting archives;
registration.
Issuance of payment books.
reception of HOA members, issuance of certificates, receipts, extracts, etc.

Accountant's responsibility is the success of the company

It is precisely by his accuracy and careful reconciliation of all receipts and expenditure documents that conclusions are often drawn about the activities of the HOA as a whole. Control of the Partnership’s activities is based on the analysis of financial statements.

Accordingly, the accountant is obliged to prepare documentation and, based on it, submit reports on time:

Annual report on financial activities HOA - annually. It should be in the public domain and promote transparency of the calculations being carried out.
Declaration of the simplified tax system - annually, in a special program, online.
Declaration 2-NDFL – annually, at the end of the tax period.
Report on the number of HOA members - a list, with calculations - annually.
Forms 4-FSS, RSV-1 - quarterly.
Any report upon request of supervising inspections, organizations, services.

The accountant is responsible for calculating payments and their accuracy:

to the social insurance fund;
payment of funds under contracts.

The accountant has the right to receive expanded information about the financial condition of the HOA, income and expenses financial resources Partnerships. Besides:

The right to order an inventory of the Partnership’s material assets.
Monitor the consumption of materials during construction and repair work. Request a report.
Supervise and analyze cash flow.
Collect receivables and payables.
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 concerning the correctness of accruals, and also has the right to receive relevant information from authorized persons.

The Partnership's accountant 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.

He also acts as a permanent worker, engaged in constant calculations, and - in the role of a consultant who is obliged to answer all questions of the partnership. That is, he reports for his activities and for expenses made upon request.

Based on his answers, HOA members will judge the company’s activities as a whole. The accountant's incompetence or hesitancy to provide explanations will allow some residents to question the transparency of the company's accounts and actions.

Rumors will arise about the dishonesty of the entire resident service team, which may bring negative legal consequences such as some individuals refusing membership.

If less than half of the residents of the high-rise building are among the members of the HOA, the organization loses its legal force and right to exist.

The work of an accountant in a Partnership is different from ordinary activities this plan. First of all, because the specifics of HOAs involve self-service apartment building rather than providing services for profit.

Motivated activity orientation, therefore, includes not only the desire for reasonable spending of residents’ funds, but also the positioning of the realization of benefits.

The main principle of an accountant’s work is thrift, which limits his activities to income and expense estimates. This is not surprising, because it was for this purpose that the residents created a coordinating management structure.

The accountant has the right to find a resource to replenish the accounts of the owners by attracting finance from outside. For example, when renting out space.

Naturally, this will add more work to him, but will also replenish the HOA budget, which is important. He must coordinate such work with the chief accountant and the chairman.

Differences between a chief accountant and an ordinary one

The need for the work of a chief accountant arises:

For large volumes of work performed by the Partnership.
At the discretion of the members and the chairman, based on the decision made by the meeting.

Unlike the job responsibilities of an ordinary accountant, the chief is charged with complete control over the actions performed with the accounts, as well as over all property put on the balance sheet of the Partnership.

The responsibility of the chief accountant is the organization of activities that fully arises only under his leadership. He should not perform, but manage, lead the company to survival in difficult conditions, determine development paths and general trends economic policy HOA.

In particular, he leads the activities:

on the development and approval of a work plan;
on checking accounts;
primary accounting documentation;
on the introduction of promising technologies and accounting methods;
analysis economic activity HOA;
to strengthen financial discipline.

In addition to the listed activities, the chief accountant issues to the members of the Partnership the most important types of documents regarding the financial support of housing and payments made, and also approves and verifies information issued to residents in the form of certificates, receipts and invoices.

The rights of the chief accountant are quite broad. They are practically equal to the rights of the chairman, although he reports directly to him.

But in matters of financial activity, the chief accountant has the right to dictate his own terms, based on the advantages of his education, experience and ability to use special techniques.

The chief accountant has the right:

Monitor the conduct of all business operations, including the procedure for conducting inventories.
Require compliance with accounting processing technologies and information on the procedure for document management.
Organize audits and other inspections of activities related to the financial side of the existence of the HOA at the local level.
Take measures to prevent and prevent shortages, illegal spending of finances and material assets.
To prevent and eradicate violations of the financial and economic legislation of the Russian Federation.
Monitor the compliance of the HOA’s activities with the economic policies of the region.
Demand the allocation of funds for advanced training, attending seminars, etc.

For failure to comply with the requirements of the chief accountant, he has the right to apply for a penalty.

There is no regulating procedure for the distribution of staffing normative act or another document does not prohibit combining the positions of chairman and chief accountant. This becomes a motive for many chairmen to combine positions.

However, this raises the question that the position of chairman involves working throughout the working day, just like the activities of an accountant. For this reason, combination is not allowed.

The law, which entered into force on June 18, 2011, No. 123-FZ, defines the illegality of the actions of managers (chairmen) who combine their main activities with any other during the same period of working time.

Based on this provision, the chairman has the right to conduct accounting, but without payment. The meeting of members may, in this regard, establish an increase in the chairman's salary or other payments.

How to correctly draw up and conclude an employment contract with a part-time chief accountant

Hiring is carried out by the chairman, which must be noted in the minutes of the meeting and the decision he made on hiring, with justification for the reasons.

Upon taking office, an audit of the state of current affairs and their transfer by an act is mandatory. The same procedure accompanies dismissal from office.

Part-time work does not require an entry in the work book, which allows you to limit yourself to ordering, drawing up and signing employment contract. The agreement is drawn up in the form of a contract between the chairman of the HOA and the chief accountant, indicating:

General provisions of the contract. They define the basic requirements for professional skills, education and experience. Core competencies can also be specified here.
Conditions in accordance with which employment is carried out part-time.
A complete list of job responsibilities (instructions) that will need to be performed in the process of activity.
Lists of rights and responsibilities in the process of carrying out activities.
Conditions of remuneration, indicating the amount of official salary and additional payments, including bonuses and overtime.
Working time regulations, indicating its standardized nature by the number of hours per day and the established schedule.
Duration of the contract or indefinite validity.
Conditions for dismissal, guarantees and compensation.
Final provisions. All the nuances are spelled out here, providing for the emergence of unforeseen disputes and their resolution by mutual agreement or in court.

The agreement is drawn up in 2 copies, it must include the details (personal data) of the parties, sealed with signatures and the seal of the organization.

The chief accountant must begin work on the day specified in the employment contract.

Conclusion

Almost the entire scope of the work performed and the responsibility of the accountant (chief accountant) extends to the receipt, expenditure and movement of finances in general. He is also responsible for the correct calculation of payments, taxes and other deductions, as well as wages to employees.

Source: http://101urist.com/nedvizhimost/uprav-mkd/tszh/buhgalter.html

The actual creators of each HOA, or homeowners association, are all owners of the premises in an apartment building.

The purpose of creating an HOA is joint management of common property, as well as other activities. And this activity implies mandatory maintenance financial accounting.

The task of the company's board is to hire a specialist in this field.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to find out how to solve your particular problem, please contact the online consultant form on the right or call +7.

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You will find samples of employment contracts and job descriptions for the chairman of the HOA, the manager, as well as the janitor and plumber on our website.

Main job responsibilities

What are the responsibilities of an accountant in an HOA?

In the modern housing market, in addition to construction, the most expensive forms of work are utilities.

This statement also applies to repair work and operation in general.

Because it's paid for from the personal pockets of homeowners, careful financial control is required. It is the accountant who will play the role of manager and coordinator of cash flows.

Now the scope of activities of each homeowners association includes recording financial receipts directly from the members of the partnership, as well as preliminary calculation of these receipts.

In addition, the specialist will have full control over the funds deposited and the operations performed.

You can learn about how to determine whether your house is served by any HOA, about the advantages and disadvantages of creating a partnership, as well as how to change the form of management of an apartment building to an HOA through full-time or absentee meetings of owners, choose a chairman and issue your own charter learn from our articles.

Responsibility

One of the main tasks included in the area of responsibility is to regular analysis economic activities carried out by the homeowners association. This means the regulation of any financial flows.

It is very important that any transactions with funds must be reflected in the appropriate accounting documentation.

As for the remaining responsibilities, their list boils down to the following:

accounting of cash receipts;
balancing values;
removing valuables from the balance sheet;
control over the execution of estimates.

The scope of responsibility certainly includes the task of preventing any possible losses and minimizing risks.

Accounting specialists are required to provide all available reports upon the first request of homeowners who are members of the partnership.

Therefore, all important documents are stored in a special archive.

Responsibilities will include issuing pay books, registration records, issuing certificates, statements, and receipts. And, of course - reception of residents with or without prior appointment.

The accountant is responsible for preparing all documentation. On its basis, urgent reports are drawn up that must be submitted on time. An example is annual report, which includes data related to the functioning of the company.

It must be made publicly available.

This is extremely important, since one of the objectives of the annual report is to demonstrate the transparency of the HOA’s performance of its immediate responsibilities.

The position described in the article involves manipulation of regular payments to the social insurance fund, as well as with funds that are used to pay for concluded contracts.

Rights

In addition to their responsibilities, accountants also have certain rights. First of all, it is worth noting the right to receive complete information relating to the past and present financial condition organization, as well as any financial income and expenses.

In addition, an accounting specialist has the right to:

purpose of inventory of material resources;
control over the expenditure of funds;
analysis of funds circulation;
collection of all types of debts.

The accountant is given authority to oversee consumption of materials, which are aimed at performing tasks related to the repair and construction of serviced housing stock.

It is necessary to remember the obligation to answer any questions that are, in one way or another, related to the correctness of the accruals.

The rights include obtaining this data from authorized persons.

One last thing worth mentioning in the context of talking about rights financial specialists- that's what they are have the authority to verify any debits from the balance.

Inspections are carried out to identify shortages and losses of material under contracts with service company contractors.

Features of work

The range of activities in this position is very, very extensive. This has its own specifics. In particular, it means constant employment with calculations, as well as consulting on all issues, which come from homeowners.

Actually, main feature consists of reports on all its functionality and costs incurred. The answers serve as the basis for judging the organization's activities.

If an employee gives uncertain answers or submits incompetently compiled reports, this may give some residents reason to doubt the transparency of the organization's actions and expenses.

The fundamental point in this case is the possible doubt in the integrity of all employees.

In case of mistrust, a number of owners have every reason to complain or refuse to participate in the organization of residents.

In cases where such people turns out to be more than half of a multi-storey residential building, then the HOA may cease to exist, losing its legal force.

Working in the field of accounting in such organizations will be quite different from a regular office position at any enterprise.

The fact is that the specificity of the partnership is, first of all, self-care at home.

That is, the provision of services does not have such an ultimate goal as obtaining benefits.

One of the main principles is to limit the budget.

But working with finances means in some cases attraction additional funds from other sources. An example is the rental of existing premises.

The use of additional sources of financing is possible only after their approval by the immediate manager of the organization.

Differences between a chief accountant and a regular one

If the volume of work that the company produces exceed generally accepted standards, then there is a need to establish an additional position of chief accountant.

Such a decision is made at the discretion of the meeting, where the leading role is played by the residents and the chairman of the company.

The main difference between the work of the chief accountant is maximum control over manipulation of accounts and over property that is located on the organization’s balance sheet.

Besides tasks include:

determination of development paths;
outlining trends in the economic policy of HOAs;
bringing the company out of the crisis;
carrying out activities in difficult conditions.

Direct responsibilities of the position include development of a plan for the functioning of the organization, checking accounts, drawing up all documentation, including primary documentation.

The chief accountant is actively implementing the latest techniques accounting and technologies, which, in his opinion, are the most promising.

This level of responsibility requires regular analysis of economic performance. Data is carefully checked, which are provided to residents in the form of invoices, certificates and receipts.

An interesting fact is that the rights of the chief accountant are actually equal to the rights of the chairman, despite the fact that the former is subordinate to the latter.

In matters of finance, the employee has the opportunity set your own rules and conditions, if his level of education, previous experience, clear knowledge of the specifics of his own activities and knowledge of special techniques allow this.

As for the rights themselves, they include:

control over business operations;
organization of financial audits;
requirement for accuracy in data processing and accounting;
taking any measures to prevent shortages;
prevention of violation of the country's laws in all areas.

The chief accountant has the right apply for recovery, if at least one of the requirements is not fulfilled properly.

Can the chairman of an HOA be an accountant?

Currently, there is not a single document or regulatory act that would not allow combining the positions of chairman and chief accountant.

Many managers often decide to take this step. But here there is one important nuance – combination will not be allowed, as both positions are full-time.

Law No. 123-FZ, which came into force on June 18, 2011, states that the actions of managers who simultaneously bear additional responsibilities, are illegal if activities are combined during the same working hours.

Regulation No. 123-F3 allows the chairman to deal with finances, but without paying for this work.

If the chairman, in the opinion of the members of the partnership, is also really competent in accounting matters, then general meeting a decision may be made to pay certain bonuses or to increase the employee’s existing salary.

Employment contract

Hiring for the position of chief accountant or simple accounting specialist is a task assigned to the manager who justifies the reasons for his choice before the general meeting.

All current cases are transferred in one act after the audit.

Part-time work will only require the conclusion of an employment contract and an appointment order. The agreement in this case will take the form of a contract between the chairman and the chief accountant.

IN general provisions The contract will determine the basic requirements for the hired accounting specialist. The requirements relate to education, previous work experience and a number of other points.

Employment contract with a part-time HOA accountant also includes the following points:

conditions of employment;
list of job responsibilities;
list of responsibilities and rights;
terms of payment;
work schedule;
duration of the contract (if the contract is fixed-term);
compensation, guarantees.

The final provisions spell out the points that concern possible disputes.

An employment contract must include personal data of the parties. Both copies must be signed and stamped by the employing organization.

In conclusion, I would like to say that all the activities of HOA accountants - chief accountants and ordinary ones - boil down to actually resolving issues and completing tasks, related to income, expenses and other cash flow movements.

The specialist is responsible for the correct calculation of payments, payment of taxes and other deductions.

He faces another major task - cost optimization.

You can learn about the features of accounting in HOAs from the video:

Source: https://mylawyer.club/nedvizhimost/kvartira/upravlenie/tszh/dolzhnosti/buhgalter.html

Job description for HOA accountant - sample

Job Description for HOA Accountant(homeowners association) describes the rights and responsibilities of this specialist, as well as the requirements for him. That's about job description for HOA accountant and we'll talk about it in this article.

Position of HOA accountant

General provisions

Responsibilities of an HOA accountant

Rights of an HOA accountant

Responsibility of the HOA accountant

Conclusion

Position of HOA accountant

Homeowners often form 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.

The main task of this specialist is to organize the work of the partnership in the field of finance and to strive for reasonable spending of funds received at the cash desk and into bank accounts from residents. He is also taking measures to optimize costs.

Moreover, the HOA accountant actively participates in replenishing the partnership’s finances, seeking additional opportunities for these purposes and attracting funds from outside.

In a word, the main task of an HOA accountant is to maintain the partnership’s accounting in strict accordance with current legislative norms and carry out the necessary settlements with the budget, extra-budgetary funds and counterparties.

Job description structure for 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:

General provisions.
Responsibilities of an HOA accountant.
Rights of an HOA accountant.
Responsibility of the HOA accountant.

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 the employee during the period of his temporary absence for valid reasons (when going on another vacation, during illness, etc.);
what regulatory documents and laws must be followed by an accountant in his work.

It also sets out the requirements for the applicant for this position, in particular they relate to the level of his education, experience and skills. When determining this part of the general provisions, one should be guided by the professional standard “Accountant”.

As a rule, it is said here that an accountant must be competent in almost all matters related to his activities. After all, he will have to report on his work (incl.

for expenses incurred) to the board and owners upon their first request.

Otherwise, doubts may arise about the properly organized activities of the partnership and the transparency of its actions.

Responsibilities of an HOA accountant

The second section of the instructions lists the responsibilities of the partnership accountant. Typically these include:

Exercising control over the revenue and expenditure parts of the partnership's budget.
Conducting an analysis of the financial and economic activities of the HOA.
Reflection in accounting documents of the movement of material and financial assets and all transactions carried out with them.
Putting on the balance sheet and removing goods and materials from it (inventory assets).
Timely and correct preparation of primary accounting documentation.
Preparation and submission of reliable reports to the relevant government agencies and extra-budgetary funds.
Carrying out timely settlements with counterparties under agreements concluded with them.
Taking measures to prevent damages/losses and minimizing such risks.
Documentation of identified thefts of goods and materials, shortages and, if necessary, transfer of completed papers to investigative authorities and judicial authorities.
Ensuring the safety of financial documentation and its timely transfer to the archive in the prescribed manner.
Carrying out an inventory of goods and materials, finances, carrying out systematic checks of the correctness of the calculations made and the fulfillment of payment obligations.
Collection of receivables and repayment accounts payable on time.
Compliance with payment discipline.

In addition, the job description of this specialist may contain provisions regarding his interaction with members of the partnership who are homeowners. For example, he may be charged with:

registration of certificates (for the provision of subsidies, from the place of residence, about the absence of arrears in paying for utilities) with their subsequent registration;
issuing extracts from their personal accounts to owners;
acceptance and registration of certificates and documents on temporary absence from the place of registration submitted by residents;
accepting copies of title documents from owners for the residential space they occupy;
acceptance and registration of documents confirming the right to receive benefits for utility bills;
reconciliation of utility bills with accounting documents(this helps to identify the presence or absence of debt among HOA members);
issuing payment books to residents;
providing homeowners with the necessary advisory assistance within their competence;
presentation, at the request of residents, of estimates of income and expenses of the partnership, contracts, calculations and other documentation regulating the activities of the accounting department.

Rights of an HOA accountant

In addition to the section on responsibilities, the job description also contains a section on the rights of an HOA accountant. These usually include the following rights:

to establish the procedure for submission to the accounting department from members of the board and homeowners necessary documents and their submission of the necessary information;
establishing the procedure for processing financial transactions;
review of contracts concluded with counterparties;
making proposals to optimize the activities of the partnership and improve accounting;
exercising control over the procedure for conducting inventory and conducting all business operations;
exercising control over the expenditure of materials and financial resources during repair and construction work;
improving your qualifications by attending seminars, courses, etc. at the expense of the HOA.

The accountant also has the right:

take measures aimed at preventing theft, illegal spending of funds and inventory;
demand from the chairman of the board and other responsible persons to take measures aimed at preserving the property of the partnership;
monitor regional economic policy to bring the partnership’s activities into line with it.

Responsibility of the HOA accountant

The next section of the job description talks about responsibility. This occurs in the following cases:

in case of non-fulfillment or improper execution job description provisions;
evasion of maintaining accounting documentation in accordance with the current legislation and regulations of the Russian Federation that regulate accounting;
provision of distorted and unreliable reporting data;
violation of deadlines for submitting quarterly and annual reports to government agencies and extra-budgetary funds;
non-compliance with orders and instructions from management;
disclosure of information that is confidential or represents a trade secret;
violation of the requirements of internal labor regulations, fire safety and safety regulations.
untimely and incomplete settlements with counterparties under agreements concluded with them.

For the listed violations, the accountant can be brought to disciplinary and administrative liability.

In this case, the board has the right not only to reprimand or reprimand him, but also to relieve the accountant from his position.

If we are talking about the appropriation of someone else's property, theft of funds or abuse of official powers, then it is possible to bring criminal liability.

Conclusion

Our article provides only a general description of the job description drawn up for an HOA accountant.

Each individual partnership has the right to make its own changes to its structure and even add additional sections (for example, this could be a section that specifies working conditions). A sample standard job description for an HOA accountant can be downloaded from our website.

Although such a community is not a commercial enterprise, nevertheless, accounting for material assets is its responsibility in accordance with Article 291 of the Civil Code of the Russian Federation.

Thus, a person holding the position of an accountant performs the work of accounting for all incoming as well as expended money.

In addition, he is responsible for paying taxes, working with suppliers, calculating and paying salaries to HOA employees, etc.

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 kind of trouble happens financial matters, then the board asks first of all from him. It is he who periodically submits reports and informs management about the state of affairs for a specific period.

What does this person do?

Typically, a person holding the position of HOA accountant, is engaged in setting up and maintaining tax records, as 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.

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.

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.

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.

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.

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 issued, 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

A similar document must be drawn up for 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.

How does dismissal happen?

You can dismiss a person from the position of HOA accountant within the framework of 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.

The actual creators of each HOA, or homeowners association, are all owners of the premises in an apartment building.

This statement also applies to operation in general.

Because it's paid for from the personal pockets of homeowners, careful financial control is required. It is the accountant who will play the role of manager and coordinator of cash flows.

Now the scope of action of each homeowners association includes accounting for financial receipts directly from, as well as preliminary calculation of these receipts.

In addition, the specialist will have full control over the funds deposited and the operations performed.

Rights

In addition to their responsibilities, accountants also have certain rights. First of all, it is worth noting the right to receive complete information relating to the past and current financial condition of the organization, as well as any financial income and expenses.

In addition, an accounting specialist has the right to:

purpose of inventory of material resources;
control over the expenditure of funds;
analysis of funds circulation;
collection of all varieties.

The accountant is given authority to oversee consumption of materials, which are aimed at performing tasks related to the repair and construction of serviced housing stock.

It is necessary to remember the obligation to answer any questions that are, in one way or another, related to the correctness of the accruals.

The rights include obtaining this data from authorized persons.

And the last thing worth mentioning in the context of talking about the rights of financial professionals is that they have the authority to verify any debits from the balance.

Inspections are carried out to identify shortages and losses of material under contracts with contractors from among.

Features of work

In fact, the main feature is the reports on all its functionality and on the costs incurred. The answers serve as the basis for judging the organization's activities.

If an employee gives uncertain answers or submits incompetently compiled reports, this may give some residents reason to doubt the transparency of the organization's actions and expenses.

The fundamental point in this case is the possible doubt in the integrity of all employees. In case of mistrust, a number of owners have every reason to either participate in the organization of tenants.

In cases where such people turns out to be more than half of a multi-storey residential building, then the HOA may lose its legal force.

Working in the field of accounting in such organizations will be quite different from a regular office position at any enterprise.

The fact is that the specificity of the partnership is, first of all, self-care at home.

That is, the provision of services does not have such an ultimate goal as obtaining benefits.

One of the main principles is to limit the budget.

But working with finances means in some cases attracting additional funds from other sources. An example is the rental of existing premises.

The use of additional sources of financing is possible only after their approval by the immediate manager of the organization.

Differences between a chief accountant and a regular one

If the volume of work that the company produces exceed generally accepted standards, then there is a need to establish an additional position of chief accountant.

Such a decision is made at the discretion of the meeting, where the leading role is played by the residents and the chairman of the company.

The main difference between the work of the chief accountant is maximum control over manipulation of accounts and over property that is located on the organization’s balance sheet.

Besides tasks include:

determination of development paths;
outlining trends in the economic policy of HOAs;
bringing the company out of the crisis;
carrying out activities in difficult conditions.

Direct responsibilities of the position include development of a plan for the functioning of the organization, checking accounts, drawing up all documentation, including primary documentation.

The chief accountant is actively introducing the latest accounting methods and technologies, which, in his opinion, are the most promising.

This level of responsibility requires regular analysis of economic performance. Data is carefully checked, which are provided to residents in the form of invoices, certificates and receipts.

An interesting fact is that the rights of the chief accountant are actually equal, despite the fact that the former is subordinate to the latter.

As for the rights themselves, they include:

control over business operations;
organization of financial audits;
requirement for accuracy in data processing and accounting;
taking any measures to prevent shortages;
prevention of violation of the country's laws in all areas.

The chief accountant has the right apply for recovery, if at least one of the requirements is not fulfilled properly.

Can the chairman of an HOA be an accountant?

Currently, there is not a single document or regulatory act that would not allow combining the positions of chairman and chief accountant.

Many managers often decide to take this step. But there is one important nuance here - combination will not be allowed, as both positions are full-time.

Law No. 123-FZ, which came into force on June 18, 2011, states that the actions of managers who simultaneously bear additional responsibilities are illegal if the activities are combined during the same working hours.

Regulation No. 123-F3 allows the chairman to deal with finances, but without.

If the chairman, in the opinion of the members of the partnership, is also really competent in accounting matters, then at the general meeting a decision may be made to pay certain bonuses or to increase the employee’s existing salary.

Employment contract

Hiring for the position of chief accountant or simple accounting specialist is a task assigned to the manager who justifies the reasons for his choice before the general meeting.

All current cases are transferred in one act after the audit.

The general provisions of the contract will define the basic requirements for the hired accounting specialist. The requirements relate to education, previous work experience and a number of other points.

Employment contract with a part-time HOA accountant also includes the following points:

conditions of employment;
list of job responsibilities;
list of responsibilities and rights;
terms of payment;
work schedule;
duration of the contract (if the contract is fixed-term);
compensation, guarantees.

The final provisions spell out the points that concern possible disputes.

An employment contract must include personal data of the parties. Both copies must be signed and stamped by the employing organization.

The specialist is responsible for the correct calculation of payments, payment of taxes and other deductions.

He faces another major task - cost optimization.

You can learn about the features of accounting in HOAs from the video:

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Housing and communal services accountant is a separate accounting specialty associated with maintaining documents in the field of housing and communal services. The specifics of this activity are very narrow, so it is important for the employee to clearly understand his powers, responsibilities and rights. The job description is aimed precisely at helping him with this. For more information about accounting in housing and communal services, read the article: → ““.

General features of the job description for a housing and communal services accountant

A job description is a local regulatory act that is drawn up by the managers of a particular company. When drawing up, it is necessary to rely on current legislation, taking into account the specifics of the position of housing and communal services accountant within the organization. Let's look at the following table and try to highlight the main features of the job description that both the employee and the employer must know:

Peculiarity	Content
Accuracy	Since the job description is used to regulate the relationship between employer and employee, all the nuances of this relationship must be accurately reflected in the document.
Legality	When drawing up a job description, you should rely not only on the Labor Code, but also on the Constitution of the Russian Federation. At the same time, it is necessary to take into account acts of not only Federal, but also local significance.
Subsequence	Modern norms and rules have established a certain sequence of job description items. Failure to comply with these points is not a violation of the law, however, it is much easier for familiarization and general understanding.
Relevance	Today, time is changing quickly, and with it, the requirements for employees are changing. For example, computer knowledge, ability to use the 1C program, or expanding the range of activities of an accountant in general. When entering a job, an employee must know what is required of him. To do this, the job description must be updated as necessary.

The job description of a housing and communal services accountant is different for each enterprise. However, the main concepts of the document have something in common and are somewhat similar to each other, since they are drawn up in accordance with the same current legislation.

Main points of the job description

This document, designed to regulate work within the enterprise, contains a number of main points on which any job description is based. Each of them consists of a number of subparagraphs aimed at expanding understanding professional activity and its features. Let's look at them using the following table:

Document paragraph	Content
General provisions	An introductory point through which the basic concepts used in the document are introduced, as well as the requirements for the employee. If there are too many requirements, then it makes more sense to combine them in an additional paragraph of the document.
Job responsibilities	The central point of the document, which consistently describes all the employee’s responsibilities, from the smallest to the most significant. It is very important that each duty is clearly recorded, since the employee has the right not to perform what is not in the job description.
Rights	Along with responsibilities, rights should always appear. Here it is necessary to note any actions that the employee has the right to take to improve his professional activities, as well as the activities of those around him.
Responsibility	The responsibility of an accountant depends on the scope of his professional activities. As a rule, this paragraph reflects any actions for which the housing and communal services accountant will bear responsibility. The scale of responsibility (fine, reprimand, etc.) is also sometimes indicated. For more information about the responsibility of an accountant in an organization, read the articles: → , → , → .

Often, a separate paragraph of the job description contains requirements for the employee, professional connections with other employees, additional information and other recommendations for the implementation of professional activities.

Distinctive features of working in a municipal unitary enterprise and management company

A housing and communal services accountant is a professional with a fairly specific number of responsibilities. At the same time, depending on the organization in which he works, the volume of his work will depend, as well as its specifics. Let's compare the work of an accountant in municipal organizations and management company and try to find common and different features:

Housing and communal services accountant at the municipal unitary enterprise	Housing and communal services accountant at a management company
Organization of accounting for all necessary types of financial and economic activities	The need to account for expenses, investments, purchases, settlements with personnel and suppliers, taxes and losses.
Taking measures to prevent shortages and losses	Developing a work plan for accounts, working on tax accounting on profit and VAT
Organization of a category of finance aimed at stimulating employees in the enterprise	Overall assessment of the organization's financial performance
Full control of finances and the ability to provide reporting at any time	Development of financial statements

The task of the director of the enterprise in both situations is to monitor the work of the accountant and review the financial statements in a timely manner.

Mandatory rights of a housing and communal services accountant

The rights of a housing and communal services accountant must be reflected in the job description. Let's turn to the following example from the job description in order to study the list of possible rights at a separate enterprise.

The housing and communal services accountant has the right to submit proposals for consideration by the company's management to optimize work within the accounting department or other departments; interact with other employees, incl. higher in position, to obtain information necessary for the performance of official duties; represent the interests of the accounting department in interaction with other structural divisions of this organization.

The main responsibilities of a housing and communal services accountant

Job responsibilities are a key point that must be worked out especially carefully. To do this, it is necessary to analyze the activities of the housing and communal services accountant, as well as draw up individual requirements for him. So, in the following example from the job description, you can clearly see the scope of responsibilities of a housing and communal services accountant in a single enterprise:

Participation in the development and implementation of events aimed at the financial well-being of the company.
Organization of accounting and control over the expenditure of various types of resources within the enterprise.
Development of various documentation reflecting the financial and economic activities of the enterprise.
Development and preparation of cost estimates for various works and services provided by the company.
Formation accounting policy to optimize accounting.
Development and implementation of innovative measures to optimize the financial activities of the enterprise.
Carrying out various professional assignments from the immediate supervisor.

The “Job responsibilities” clause is not limited to any number of subclauses. Depending on the scope of work and the need, it may include up to several dozen sub-items.

What is the employee responsible for?

Employee responsibility is another important point of the document. Here it makes sense to indicate the entire scope of actions that, to one degree or another, will result in punishment for the employee - administrative, civil or criminal. Approximately the responsibility of a housing and communal services accountant is as follows:

For failure to perform or poor quality performance of his duties, the employee will bear liability related to the amount of damage caused to the internal regulations of the enterprise. This could be a reprimand, warning, fine or dismissal.
For causing moral or material harm to the company's employees, as well as to the company itself, the employee will be subject to sanctions described in the Criminal, Civil and Administrative Codes, respectively.
For offenses described in the Criminal, Administrative and Civil Code and committed within the framework of professional activities, the accountant will bear liability corresponding to his offenses.

If necessary, this paragraph can be expanded by the management structures of the enterprise, but only within the framework of the norms permitted by law.

5 key employee competencies

Competencies are a certain range of knowledge that one or another person possesses. Thus, the key competencies of a housing and communal services accountant include the following:

Language training. A self-respecting accountant must speak a foreign language at least at a level sufficient to navigate the PC. Even better if this can allow him to create connections with other enterprises for further cooperation.
Professional knowledge. This competency is directly related to the employee’s education. The professional training of the future accountant directly depends on it.
Communication skills. Communication is necessary for an employee to perform high-quality and productive work even in the most complex team. The ability to resolve conflicts and make reasonable compromises will also be useful.
Management skills. The ability to lead people is very useful to an employee - especially within a large organization.
Resourcefulness. An important competency today that provides the ability to find non-standard solutions in difficult situations.

Of course, only an ideal employee can possess all of the above competencies. Most accountants master them on the job and achieve great career heights due to this.

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:

Unreality. The document must reflect the real current situation within the enterprise. That is, if we take “someone else’s” job description as a basis, then, most likely, the data in it will hardly fit the realities of another enterprise.
Blur. The more specific the information in the job description, the better it is for the employee and the employer. If the information is provided inaccurately and vaguely, it will make the employee think that there is some kind of catch here. This may also cause the activity performed by the employee to not correspond to what is actually required of him.
Incompetence. It is advisable that a specialist who is in some way related to accounting activities and has experience in it take part in the development of the document. Otherwise, the job description will turn out to be uninformative and inaccurate.

It is very important to take the drafting of job descriptions seriously. As a rule, they are developed by the entire management team, after which they are re-checked and only then approved at the level of a local act.