Regulations on the audit commission. How to conduct a homeowners association check? Rights and obligations of the audit commission and samples of conclusions Audit commission tsn

APPROVED

By decision of the General Meeting

members of TSN "United"

REGULATIONS ON THE AUDIT COMMISSION

1. General provisions

1.1. These Regulations on the Audit Commission of TSN "United", developed in accordance with the current legislation of the Russian Federation, Federal Law of 15.04.1998. No. 66-FZ “On horticultural, horticultural and dacha non-profit associations of citizens” (Article 25, clause 1) and the Charter of TSN “United”, is an internal document of TSN “United” (hereinafter referred to as the Partnership).

1.2. The Regulation on the Audit Commission of the Partnership determines the status, composition, functions, duties and powers of this commission, the procedure for electing and early termination of the powers of its members, the procedure for its activities and interaction with other management bodies of the Partnership.

1. Status and composition of the Audit Commission

2.1. The Audit Commission (Auditor) is a permanent internal control body of the Partnership (hereinafter referred to as the Audit Commission), which regularly monitors the financial and economic activities of the Partnership, including the activities of the Management Board of the Partnership and its Chairman.

2.2. The Audit Commission acts in the interests of the members of the Partnership and in its activities is accountable to the General Meeting of the members of the Partnership (Meeting of Commissioners).

2.3. In carrying out its activities, the Audit Commission is independent

from officials of the management bodies of the Partnership.

2.4. In its activities, the Audit Commission is guided by the current legislation of the Russian Federation, the Articles of Association of the Partnership, these Regulations and other internal documents of the Partnership approved by the General Meeting of Members of the Partnership, insofar as it relates to the activities of the Audit Commission.

2.5. The Audit Commission is elected at the General Meeting of the Partnership's members in the manner prescribed by the current legislation of the Russian Federation, the Charter of the Partnership and these Regulations, for a period of two years, consisting of three people from among the members of the Partnership.

2.6. The Chairman and members of the Management Board, as well as their spouses, parents, children, grandchildren, brothers and sisters (their spouses) cannot be elected to the Audit Commission.

2.7. Members of the Audit Commission are reimbursed for the expenses associated with the direct performance of their official functions in connection with the audits, which are documented. By decision of the General Meeting of the Partnership members, members of the Audit Commission may be remunerated based on the results of the work performed. The remuneration is paid under a civil law contract signed with the members of the Audit Commission on behalf of the Partnership by the Chairman of the Board of the Partnership, in accordance with the current legislation of the Russian Federation.

2.8. By decision of the General Meeting of Members of the Partnership, an able-bodied individual who is not limited in civil capacity and meets the requirements of clause 2.6 may be involved in the work of the Audit Commission. of this Regulation.

2.9. The term of office of the Audit Commission elected from among the members of the Partnership by the general meeting of its members consisting of three people is two years.

2.10. The Audit Commission elects a chairman and a secretary from among its members. The Chairman and Secretary of the Audit Commission are elected at a meeting of the Audit Commission by a majority vote of the total number of elected members of the Commission. The Audit Commission has the right to re-elect its Chairman and Secretary at any time by a majority vote of the total number of elected members of the Commission.

2.11. Chairman of the Audit Commission:

— convenes and holds meetings of the Audit Commission;

— approves the agenda of the meeting of the Audit Commission, as well as resolves all necessary issues related to the preparation and holding of the meeting of the Audit Commission;

— organizes the current work of the Audit Commission;

- represents the Audit Commission at the General Meeting of the Partnership members and meetings of the Board of the Partnership;

— signs the minutes of the meeting of the Audit Commission and other documents issued on its behalf;

2.12. Secretary of the Audit Commission of the Partnership:

- organizes the keeping of minutes of meetings of the Audit Commission of the Partnership;

- ensures timely informing of the Partnership's management bodies about the results of the inspections carried out, provides copies of the conclusions of the Audit Commission of the Partnership;

— draws up and signs the minutes of the meetings of the Audit Commission of the Partnership;

— organizes record keeping, document circulation and storage of documents of the Audit Commission;

— organizes the notification of the members of the Audit Commission of the Partnership about the meetings of the Audit Commission, scheduled and unscheduled inspections of the activities of the Partnership;

- performs other functions provided for by the Articles of Association of the Partnership and these Regulations.

1. Functions, powers and obligations of the Audit Commission

3.1. The functions of the audit committee include:

– verification of the financial documentation of the Partnership, comparison of documents with primary accounting data and property inventory data;

— verification of compliance with the norms of the current legislation of the Russian Federation in financial and economic activities;

— analysis of accounting compliance with existing regulations;

— analysis of the financial position of the Partnership, its solvency, liquidity of assets, ratio of own and borrowed funds, identification of reserves for improving the economic condition of the Partnership and development of recommendations for the governing bodies of the Partnership;

— implementation of an independent assessment of information on the financial condition of the Partnership and the state of its property;

– checking the timeliness and correctness of payments to suppliers of products and services, tax deductions and payments to the budget, interest on securities

and investments, repayment of other obligations;

— verification of the correctness of the preparation of the income and expenditure estimates of the Partnership, the annual report, reporting documentation for tax authorities, statistical authorities, other government bodies;

— other functions related to control over the financial and economic activities of the Partnership, over the activities of the Management Board and its Chairman.

3.2. Rights of the Audit Commission:

— receive from the management bodies of the Partnership all the documents requested by the commission

documents, materials necessary for its work, the study of which corresponds to the functions and powers of the Audit Commission;

- obtain unhindered access to all office premises of the Partnership, as well as, if necessary, seal cash vaults, material warehouses, archives and other office premises of the Partnership for the period of the inspection in order to preserve the valuables and documents located in them;

- withdraw individual documents from the files (leaving the act of seizure and copies of the seized documents in the files) if forgeries, forgeries or other abuses are found during the audit;

- make inquiries and receive materials from other official sources for an independent assessment of information on the material and financial condition of the Partnership;

— require a written and (or) personal explanation from any employees of the Partnership, members of the Partnership, including members of the Board of the Partnership and

its Chairman, on issues arising in the course of inspections and within the competence of the Audit Commission;

— involve, if necessary, on a contractual basis, specialists in the relevant fields (law, economics, finance, accounting, management, economic security, and others), as well as specialized organizations, to conduct an audit (audit);

- submission for consideration by officials of the Partnership's management bodies the issue of applying disciplinary and material liability measures to the employees of the Partnership, as well as members and officials of the management bodies of the Partnership, in case they violate the Charter of the Partnership and

internal documents of the Partnership in the field of financial and economic activities;

- issue instructions to officials of the management bodies of the Partnership to take immediate action in connection with the identified violations, if failure to take such measures may lead to the loss of valuables, documents or contribute to further abuse;

- convene, by posting information and messages on the official website of the Partnership, within its powers, an extraordinary General Meeting of the members of the Partnership based on the results of the audit when creating a threat to the interests of the Partnership and its members, or in case of revealing abuses by the members of the Board of the Partnership and the Chairman of the Board, in the manner prescribed by law Russian Federation, the Charter of the Partnership and these Regulations;

- make proposals to the agenda of the General Meeting of the Partnership, including the early termination of the powers of its individual members on the grounds provided for in clause 6.6. of this Regulation, as well as proposals for amendments and additions to these Regulations;

- appeal against the refusal of the Board of the Partnership to hold an extraordinary General Meeting of the members of the Partnership at the request of the Audit Commission in court.

3.4. Responsibilities of the Audit Commission:

- check the implementation by the Board of the Partnership and the Chairman of the Board of decisions of the General Meetings of Members of the Partnership, the legality of civil law transactions made by the governing bodies of the Partnership, regulatory legal acts regulating the activities of the Partnership, the state of its property;

- carry out scheduled audits of the financial and economic activities of the Partnership at least once a year, as well as extraordinary audits in accordance with the Charter of the Partnership and these Regulations;

- report on the results of the audit to the General Meeting of the Partnership members with the submission of recommendations on the elimination of identified violations in writing;

- timely report to the General Meeting of members of the Partnership on all identified violations in the activities of the governing bodies of the Partnership;

- exercise control over the timely consideration by the Board of the Partnership and the Chairman of the Board of applications of the members of the Partnership;

- to acquaint the audited subject (Chairman of the Board) with the results of the audit no later than 14 days before the general meeting of the members of the Partnership (meeting of authorized persons).

3.5. Duties and responsibilities of a member of the Audit Commission:

- personally participate in meetings of the Audit Commission, in conducting audits of the financial and economic activities of the Partnership, including the activities of the Board of the Partnership and its Chairman;

— bear responsibility for the improper performance of duties provided for by the legislation of the Russian Federation, the Articles of Association of the Partnership and these Regulations;

- be responsible for incorrect conclusions based on the results of the audit (audit), the extent of which is determined by the General Meeting of the Partnership, the legislation of the Russian Federation and the Charter of the Partnership. The liability of a member of the Audit Commission for improper performance of the duties stipulated by these Regulations, the Articles of Association of the Partnership and the General Meeting of Members of the Partnership is established equal to the liability of a member of the Partnership for violations of the requirements of the Charter of the Partnership.

1. The procedure for conducting scheduled and unscheduled inspections

4.1. A scheduled audit (audit) of the financial and economic activities of the Partnership, as well as the activities of the Board of the Partnership and its Chairman, is carried out at least once a year. A scheduled inspection (audit) is carried out no later than one month before the annual General Meeting of the members of the Partnership in accordance with the work plan of the Audit Commission.

4.2. The work plan of the Audit Commission of the Partnership is approved at the first organizational meeting of the Audit Commission, which must be held no later than thirty days from the date of election of the new Audit Commission at the General Meeting of the Partnership members.

4.3. An unscheduled audit (audit) of the financial and economic activities of the Partnership, including the activities of the Management Board of the Partnership and its Chairman, is also carried out at any time by:

— the initiative of the Audit Commission itself;

- decision of the General Meeting of members of the Partnership;

- at the request of at least one fifth of the total number of members of the Partnership;

- at the request of at least one third of the total number of members of the Board of the Partnership.

4.4. If the General Meeting of the Partnership decides to conduct an unscheduled audit of the activities of the Partnership, the Audit Commission, within seven calendar days after the date of the meeting, is obliged to meet and hold a meeting of the Audit Commission and determine the procedure for conducting an unscheduled audit (audit).

4.5. Members of the Partnership or members of the Management Board of the Partnership - initiators of the audit of the activities of the Partnership send a written request to the Audit Commission. The request must contain:

— Full name members - initiators of the audit;

- numbers of sections and other grounds certifying the rights of the initiators to the requirements for the inspection;

— substantiation of the need for an extraordinary inspection (audit) of the Partnership's activities.

The requirement is signed personally by the members of the Partnership.

4.6. The requirements of the members of the Partnership - the initiators of the extraordinary audit shall be sent by valuable letter to the address of the Partnership with a return receipt and (and) handed over to the Chairman of the Audit Commission. The date of submission of the request is determined by the date of notification of its delivery or the date of signature of the Chairman of the Audit Commission upon receipt of the written request.

4.7. Within ten calendar days from the date of submission of the request, the Audit Commission must decide to conduct an extraordinary audit of the Partnership's activities or formulate a reasoned refusal to conduct an audit.

4.8. Refusal to conduct an extraordinary audit of the activities of the Partnership may be given by the Audit Commission in the following cases:

- the citizens who submitted the claim are not members of the Partnership on the date of the claim;

- the number of initiators of the submitted claim does not comply with the provisions of subparagraph 2 of paragraph 3 of Art. 25 of the Federal Law of April 15, 1998 No. 66-FZ "On horticultural, horticultural and dacha non-profit associations of citizens";

- the demand does not contain information that makes it possible to definitely establish the compliance of the initiators of the presentation of the demand with the conditions provided for by the current legislation for members of the Partnership who have the right to make such demands.

4.9. The decision of the Audit Commission of the Partnership to conduct an extraordinary audit, or to refuse to conduct such an audit, is sent to the initiators of the audit within seven calendar days from the date of such a decision.

4.10. The initiators of the audit of the Partnership's activities have the right, at any time before the Audit Commission makes a decision to audit the activities of the Partnership, including the activities of the Management Board of the Partnership and its Chairman, to withdraw their request by notifying the Audit Commission in writing.

4.11. An unscheduled audit (audit) of the financial and economic activities of the company must be carried out within one month from the date of the decision to conduct an audit (audit). If necessary, the Audit Commission may decide to extend the period for the audit to two months.

4.12. When conducting an audit, the members of the Audit Commission request the necessary documents and materials from the management bodies of the Partnership, which have the necessary documents and materials at their disposal, orally, and, if necessary, in writing. The requested documents and materials must be submitted to the members of the Audit Commission within three calendar days from the receipt of the request and no later than five calendar days after its written request.

4.13. A member of the Audit Commission must have access to books, records, business correspondence and other information related to the relevant objects of verification.

4.14. Officials of the management bodies of the Partnership, employees and members of the Partnership are obliged to:

— create conditions for the inspectors to ensure the effective conduct of the audit, provide the members of the Audit Commission with all the necessary information and documentation, as well as give explanations and explanations in oral and written form upon their request (oral or written);

— promptly eliminate all violations identified by the Audit Commission, including those related to accounting and preparation of accounting and other financial statements;

- not to allow any actions during the audit aimed at limiting the range of issues to be clarified during the audit.

4.15. Based on the results of the inspection (audit) of the activities of the Partnership, the Audit Commission draws up a written opinion, which is a document of the internal control of the Partnership. The conclusion of the Audit Commission should consist of three parts: introductory, analytical and final.

4.15.1. The introductory part of the opinion of the Audit Commission should include:

- the name of the document as a whole - "Conclusion of the Audit Commission of TSN" United ".

- date and place of drawing up the conclusion;

— date (period) and place of the inspection;

- the basis for the audit (decision of the Audit Commission, the General Meeting of the members of the Partnership, the initiative of the members of the Partnership);

- the purpose and object of the audit (determining the legality of the activities of the Partnership and its management bodies, establishing the reliability of accounting and other documentation, control over the timely consideration by the Board and the Chairman of the Board of the Partnership of applications from members of the Partnership, etc.);

- a list of legal and other documents regulating the activities of the Partnership, which were used during the audit.

4.15.2. The analytical part should contain an objective assessment of the state of the object being checked and include:

- general results of the verification of accounting and reporting documentation and other documentation of the financial and economic activities of the Partnership;

— general results of verification of compliance with the requirements of the legislation of the Russian Federation when performing financial and business operations;

- other results in accordance with the object of verification.

4.15.3. The final part of the opinion of the Audit Commission is the reasoned conclusions of the Audit Commission and must contain:

— confirmation of the reliability of the data contained in the reports, financial documents and organizational and administrative acts of the management bodies of the Partnership;

- information about the revealed facts of violations established by the current legislation for the implementation of the activities of the Partnership, other facts of violations in accordance with the purpose of the audit;

4.15.4. The conclusion of the Audit Commission shall be drawn up in at least two copies no later than seven days from the date of the audit and signed by all members of the Audit Commission at a meeting of the Audit Commission following the results of the audit. One copy of the conclusion remains in the affairs of the Audit Commission, the rest are sent to the Board of the Partnership, and in the event of an extraordinary audit at the request of members of the Partnership - also to these citizens, within seven days from the date of its signing. The results of the audit are presented to the General Meeting of the members of the Partnership.

4.16. The Partnership is obliged to keep the conclusions of the Audit Commission and provide access to them at the request of the members of the Partnership.

4.17. Based on the results of an extraordinary audit (audit) when creating a threat to the interests of the Partnership and its members, or if abuses of the members of the Board of the Partnership and the Chairman of the Board are revealed, the Audit Commission, within its powers, is obliged to convene an extraordinary General Meeting of the members of the Partnership in accordance with the Federal Law of 15.04.1998. No. 66-FZ "On horticultural, horticultural and dacha non-profit associations of citizens" and the Charter of the Partnership in order.

4.18. The request to convene an extraordinary General Meeting of the members of the Partnership is accepted by a simple majority of votes of the members of the Audit Commission present at the meeting and sent to the Board of the Partnership. This requirement is signed by the members of the Audit Commission who voted for its adoption.

4.19. The Board of the Partnership is obliged, within seven days from the date of receipt of the request of the Audit Commission of the Partnership to hold an extraordinary General Meeting of the members of the Partnership, to consider this requirement and decide on holding an extraordinary General Meeting of the members of the Partnership, setting the date of the meeting no later than 1 month from the date of receipt of the request.

1. Organization of the work of the Audit Commission

5.1. The Audit Commission decides all issues at its meetings. Minutes are kept at meetings of the Audit Commission. The minutes of the meeting of the Audit Commission shall be signed by the chairman of the meeting, who is responsible for the correctness of the minutes. Meetings of the Audit Commission are held before and after the audit.

5.2. Notification of the meeting of the Audit Commission of the Partnership shall be sent to the members of the Audit Commission by registered mail, sms, through the official website of the Partnership or by e-mail no later than ten calendar days before the date of the meeting.

5.3. All meetings of the Audit Commission are held in person.

5.4. The meeting of the Audit Commission includes the following stages:

— opening of the meeting by the Chairman of the Audit Commission;

— determination of the quorum of the meeting;

— announcement of issues on the agenda of the meeting;

- presentations with reports, messages and reports on the agenda of the meeting, their discussion;

— formulation by the Chairman of the Audit Commission of a draft decision on

agenda items;

— announcement of decisions of the Audit Commission on agenda items;

— registration of the minutes of the meeting of the Audit Commission.

5.5. The meeting of the Audit Commission is competent (has a quorum) if more than half of the members of the Audit Commission participate in it. In the absence of a quorum, the meeting of the Audit Commission is postponed to a later date, but not more than ten calendar days.

5.6. Members of the Audit Commission, in case of their disagreement with the decision of the commission, have the right to record a dissenting opinion in the minutes of the meeting and bring it to the attention of the Board of the Partnership and its Chairman, the General Meeting of Members of the Partnership.

5.7. The minutes of the meeting of the Audit Commission must contain:

- date, time and place of the meeting

— a list of members of the Audit Commission and persons present at the meeting;

— information about the quorum of the meeting;

- issues included in the agenda of the meeting;

— the main provisions of speeches, reports and reports on agenda items

— decisions taken by the Audit Commission.

5.8. The minutes of the meeting of the Audit Commission shall be drawn up in at least two copies no later than seven days from the date of the meeting, signed by the Chairman and Secretary of the Audit Commission and certified by the round seal of the Partnership.

5.9. Minutes of meetings of the Audit Commission are filed in the book of minutes of meetings of this body, which must be permanently kept in the files of the Partnership. The book of protocols must at any time be provided to any member of the Partnership for review.

5.10. Copies of the minutes of meetings and decisions of the Audit Commission and extracts from these protocols, certified by the signature of the Chairman of the Audit Commission and the seal of the Partnership, are submitted to the members of the Partnership at their request, as well as to the local government body on whose territory the Partnership is located, to the state authorities of the relevant subject of the Russian Federation, judicial and law enforcement agencies, organizations in accordance with their requests in writing.

1. The procedure for the election and early termination of the powers of members

Audit Commission

6.1. Nomination of candidates to the Audit Commission is carried out in accordance with the procedure established by the current legislation of the Russian Federation, the Articles of Association of the Partnership and these Regulations.

6.2. Voting during the election of the Auditing Commission is held separately for each candidate for membership in the Auditing Commission. The decision to include a specific person in the Audit Commission is made by a simple majority of votes of the members participating in the general meeting of members of the Partnership.

6.3. If, following the results of voting at the General Meeting of the Partnership's members, the candidate passed simultaneously to any governing body and to the Audit Commission of the Partnership, then he has the right to choose membership in one of these bodies. The General Meeting of the Partnership members nominates a new candidate for the vacant position.

6.4. A member of the Audit Commission has the right, on his own initiative, to withdraw from its membership at any time by notifying the rest of its members in writing.

6.5. The powers of individual members or the entire composition of the Audit Commission may be terminated ahead of schedule by the decision of the General Meeting of Members of the Partnership on the following grounds:

- at the request of at least one quarter of the total number of members of the Partnership;

— absence of a member of the Audit Commission at its meetings or non-participation in its work for six months;

— during the audits, the members (member) of the Audit Commission improperly studied all the documents and materials related to the subject of the audit, which resulted in incorrect conclusions of the Audit Commission;

— non-compliance by individual members of the Audit Commission or by the Audit Commission as a whole with clause 3.4. of this Regulation;

— commission of other actions (inaction) of the members of the Audit Commission, which entailed adverse consequences for the Partnership.

6.6. In the event that the number of members of the Audit Commission becomes less than half of the elected number provided for by the Articles of Association of the Partnership and these Regulations, the Board of the Partnership is obliged to convene an extraordinary general meeting of members of the Partnership to elect a new composition of the Audit Commission. The remaining members of the Audit Commission shall exercise their functions until a new composition of the Audit Commission is elected by an extraordinary General Meeting of the Partnership members. In the event of early termination of the powers of the Audit Commission, the powers of the newly elected members of the Audit Commission are valid until the next moment of election (re-election) of the Audit Commission by the General Meeting of the Partnership members.

6.7. If the extraordinary General Meeting of the Partnership members prematurely terminated the powers of the entire composition of the Audit Commission as a whole or its individual members, as a result of which their number became less than half of the elected composition, and did not elect a new composition of the Audit Commission (its individual members), then within no more than seven calendar days from the date of this decision, the Board of the Partnership is obliged to decide to convene an extraordinary General Meeting of members of the Partnership with an agenda item on the election of a new Audit Commission. The Board of the Partnership sets the deadline for submitting proposals for candidates to the Audit Commission. Members of the Partnership have the right to make proposals on candidates for the Audit Commission.

1. Final provisions

These Regulations on the Audit Commission are adopted by the General Meeting of the Partnership members by a simple majority of votes on the basis of the internal Regulations of the Partnership.

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1 Approved by the decision of the general meeting of owners of the premises of an apartment building located at the address: Moscow Region, Lytkarino, st. Parkovaya, 9 Minutes dated April 29, 2016 2 Chairman of the General Meeting of Owners Secretary of the General Meeting of Owners Regulations on the Audit Commission (Auditor) of the Association of Real Estate (Housing) Owners "Parkovaya 9" I. General Provisions 1. These Regulations have been developed in in accordance with the Housing Code of the Russian Federation and the Charter of the partnership of real estate (housing) owners "Parkovaya 9". 2. This provision governs the activities of the Audit Commission (Auditor) of TSN (hereinafter referred to as the Audit Commission). 3. In its activities, the RC is guided by the legislation of the Russian Federation, the Charter of the TSN, these Regulations, decisions of the OSCH and other documents adopted by the OSCH and related to the activities of the RC and its members. 4. For the purposes of this Regulation, the following terms and abbreviations are used in it: OSCH general meeting of members of the Association of Real Estate (Housing) Owners "Parkovaya 9". RK Audit Commission (Auditor) of the Association of Real Estate (Housing) Owners "Parkovaya 9". TSN Association of Real Estate (Housing) Owners "Parkovaya 9" II. Status of the Auditing Commission 1. RC TSN is the body exercising the functions of internal financial, economic and legal control over the activities of TSN. one

2 2. The RC controls the activities of the board and the chairman of the board of TSN, but does not have the right to cancel their decisions. 3. In its activities, the Republic of Kazakhstan is guided by the legislation of the Russian Federation, the Housing Code of the Russian Federation, the Civil Code of the Russian Federation, the Charter of the TSN, these Regulations and other internal documents of the TSN insofar as it relates to the activities of the Republic of Kazakhstan, approved by the OSCH. 4. The term of office of the RC is calculated from the moment of election of its PC until the moment of election (re-election) of the RC by the next PC. III. Composition of the Audit Commission 1. Only a member of TSN can be a member of the SC. 2. The Audit Commission cannot include: members of the Board of TSN; close relatives of TSN board members (spouse, adult children, parents, brothers/sisters); TSN employees; more than one representative of the local government as the owner of premises in an apartment building; 3. Members of the TSN board after their early dismissal by the decision of the General Meeting of the owners of the premises of the house cannot be elected as members of the RC within 3 (three) years from the date of resignation. 4. The composition of the SC is elected by the OSCh in the amount of from 1 (one) to 3 (three) people from among the members of the TSN. 5. The CRO may increase the number of SC members and elect additional members to perform certain functions. 6. At the first meeting of the SC, it elects the Chairman of the SC from among its members, which is notified to the Board of TSN within no more than 10 working days. 7. The Chairman of the RC convenes and holds meetings of the RC, keeps minutes of the meeting, carries out general management of the activities of the RC, organizes the audit. 8. If only one member of the TSN auditor is elected in the Republic of Kazakhstan, the functions of the Chairman are performed by him alone. 9. The Chairman of the SC represents the SC at the meetings of the Board of TSN, reports on the activities of the SC at the OSCh. 10. Members of the SC have the right to re-elect the Chairman of the SC due to non-execution of their powers or their unfair performance. IV. Election of members of the Audit Commission 1. The RC is elected at the OSCH in accordance with the Charter of the TSN and the Housing Code of the Russian Federation. 2

3 2. The RC is elected for a term of 2 (two) years with the right to be renewed by the decision of the OSCh. 3. The OSCh has the right to recall a member of the SC before the expiration of his term of office, in cases of non-fulfillment of the duties assigned to him or abuse of the rights given to him. 4. Members of the TSN, no later than 30 calendar days before the OSCh, have the right to nominate candidates for the election to the OSCh in the Republic of Kazakhstan. 5. The number of candidates in one application cannot exceed the number of members of the RC determined by this provision. 6. If during the term of his powers a member of the RC ceases to perform his functions, he is obliged to notify the Board of the TSN no later than 30 calendar days before the termination of his work in the RC. In this case, the replacement of the retired member of the SC is carried out at the nearest OSCh. 7. In the period between meetings, the SC may involve in its work to fill the resulting vacancy of any member of the TSN at its discretion. Before the next OCH, he resigns, but can be re-elected. 8. Election as a member of the RK is confirmed by the signature of the elected candidate on the protocol of the OSCH on his election to the RK. 9. Members of the SC may be re-elected for the next term. V. Responsibilities of the Audit Commission 1. The RoK exercises current and future control over the financial business activities of TSN. 2. The competence of the Republic of Kazakhstan is determined by the Charter of TSN. The competence of the Republic of Kazakhstan includes: verification of compliance with the established standards, rules, estimates, GOSTs, TU, etc. in financial, economic and production activities; analysis of the financial position of TSN, its solvency, liquidity of assets, the ratio of own and borrowed funds; preliminary review of the TSN activity plan for the coming year; identification of reserves for improving the economic condition of TSN and development of recommendations for the executive bodies of TSN; checking the timeliness and correctness of: payments for services; payments to the budget; making additional and mandatory payments by TSN members; repayment of monetary obligations of TSN. monitoring compliance with TSN and its management bodies of legislative acts and instructions, decisions of the OSCh; verification of the legitimacy of the decisions taken by the board and the chairman of the board, their compliance with the Charter of the TSN and decisions of the OSCH; analysis of decisions of the OSCh, making proposals for their change in case of inconsistency with the provisions of documents that have legal force; 3

4 consideration of complaints from members of the TSN against the actions of the governing bodies and officials of the TSN and the adoption of appropriate decisions on them. 3. When performing its functions, the Audit Commission is authorized to: check any financial documentation of the TSN and the conclusions of the property inventory commission. Compare the data of these documents with the data of primary accounting; check the state of funds and property of TSN; study the minutes of meetings of all TSN bodies; carry out all types of work corresponding to the situation and the powers of the commission; convene an extraordinary OSC; put items on the agenda of the SMC. 4. Members of the RC are obliged to observe commercial secrets, not to disclose information that is confidential, to which the members of the RC have access in the performance of their functions documentation necessary for the work of the SC, and provide conditions for its work. 6. At the request of the Republic of Kazakhstan, persons holding positions in the management bodies of the TSN are required to submit any documents on the financial and economic activities of the TSN. These documents must be submitted to the Republic of Kazakhstan within 10 working days after its written request to the relevant structure. 7. In cases where identified violations in the economic, financial, legal activities or a threat to the interests of the TSN require a decision on issues that are within the competence of the executive bodies of the TSN, members of the SC have the right to demand from authorized persons to convene meetings of the executive body or put these issues on the agenda OSCH. 8. The RK has the right to demand a personal explanation from the employees of TSN, including any officials, on issues within their competence. 9. The RC has the right, if necessary, to involve in its work on a contractual basis specialists who do not hold regular positions in the TSN and require the executive body to pay all necessary expenses related to the conduct of audits and audits. 10. The RC has the right to raise the question of the responsibility of employees, including any officials of TSN, before the OSCh or TSN management bodies in case they violate the Charter of the TSN or the provisions, rules, and instructions adopted by the OSCh, or other regulatory documents of the TSN 11. Members of the TSN, who are members of the RC, do not exercise the right to vote, either personally or by proxy of other members of the TSN, when resolving issues related to 4

5 bringing them to responsibility or exempting them from such or removing them from office. 12. Members of the SC elected by the OSCh receive remuneration and compensation for the performance of their duties in the amount established by the Regulations on the remuneration of the board and the audit commission of the TSN. VI. The procedure for the work of the Audit Commission 1. The procedure for the activities of the Republic of Kazakhstan is regulated by this provision. 2. The RC carries out regular inspections (solid or selective) and revisions of the financial and economic activities and current documentation of the TSN according to the plan approved by it, but at least once a year, or unscheduled - upon request. 3. An unscheduled audit of the financial and economic activities of TSN is carried out by the RK: on behalf of the OSCh; at the written request of the board or the chairman of the board of TSN; on its own initiative, the Republic of Kazakhstan is obliged, no later than 15 (fifteen) days after the end of the financial year, to start checking the activities of the TSN, the state of funds and property of the TSN, auditing the books, accounts, documents related to the report and balance sheet, all office work of the TSN. 5. Audits and checks should not disrupt the normal mode of operation of TSN. 6. The SC presents the results of its audits and checks and its conclusions on them to the persons who requested them, and to the OSCh. 7. Reports of the Republic of Kazakhstan are presented in the form of written reports, memorandums and messages. 8. No later than 30 (thirty) days after the submission of TSN's annual report to the SC, it shall submit its opinion on it to the PSC. 9. Members of the SC may take part in the meetings of the Board with the right of an advisory vote. 10. All documents issued on behalf of the RK must be signed by the chairman of the commission on each sheet or be bound. 11. Based on the results of the audit of financial and economic activities, TSN RK draws up a conclusion, which should contain: confirmation of the accuracy of the data contained in the reports and other financial documents; information on the facts of violation of the procedure for maintaining accounting records and presentation of financial statements established by legal acts of the Russian Federation, as well as legal acts of the Russian Federation in the course of financial and economic activities. 5

6 VII. Meetings of the Audit Commission 1. The SC resolves all issues at its meetings. 2. Meetings of the SC are held according to the approved plan, as well as before the start of the audit or audit and after their completion to discuss the results. 3. Any member of the SC may demand the convening of an emergency meeting of the SC in case of violations that require an urgent decision of the SC. 4. Meetings of the SC are considered competent if they are attended by at least half of its members. 5. All members of the SC have equal rights. 6. Decisions, acts and conclusions of the SC are adopted by a simple majority of votes of its members. 7. In case of disagreement with the decision of the commission, a member of the SC has the right to record this in the minutes of the meeting, issuing it as a dissenting opinion, and bring it to the attention of the Board and the OSCh. 8. The SC must keep detailed minutes of the meetings with the attachment of all reports, conclusions, judgments and statements of dissenting opinions of individual members of the SC. 9. Minutes of the SC meetings must be kept at the location of the TSN. They should be available for review to TSN members at any time during the working day. TSN members and their representatives have the right to make copies of these documents. 10. For the meetings of the audit commission and for the period of inspections, the board of TSN provides premises in TSN. 11. The Audit Commission at the expense of TSN is provided with the necessary stationery and other consumables in the amount necessary for the activities of the Audit Commission. VIII. Responsibility of members of the Audit Commission 1. Members of the RC are liable for the unfair performance of their duties in the manner prescribed by the current legislation of the Russian Federation and regulatory documents of TSN. 2. When conducting inspections, the members of the SC are obliged to properly study the documents and materials related to the subject of the inspection. For unfair conclusions, members of the SC are liable, the measure of which is determined by the OSCh. 3. The RC is obliged to submit reports on the results of audits and inspections in the appropriate form to the OSCh and the TSN board in a timely manner, accompanying them with the necessary comments and suggestions to improve the efficiency of the TSN. 4. The RK is not entitled to disclose the results of audits and checks before they are approved by the body on behalf of which they were carried out. 5. If there is a serious threat to the interests of TSN or abuse is detected, 6

7 admitted by TSN officials, members of the SC are obliged to demand the convening of an extraordinary OSCh. 6. Members of the SC are obliged to observe commercial secrets, not to disclose information that is confidential, to which they have access in the performance of their functions in accordance with their competence. IX. The procedure for approving and amending the Regulations on the Republic of Kazakhstan. 1. The Regulation on the Republic of Kazakhstan is approved by the OSCh. The decision to approve it is taken by a simple majority of votes. 2. Proposals to amend and supplement these Regulations are made and accepted in the usual manner as proposals on the agenda of the OSCH. 3. This Regulation and all amendments and additions made to it shall enter into force from the moment of their approval at the OSCh. 4. If, as a result of a change in the legislative and regulatory acts of the Russian Federation, certain articles of this Regulation conflict with legislative acts, they become invalid and until the moment changes are made to this Regulation, the members of the RK are guided by the legislative acts of the Russian Federation. 7

Appendix 4 To the minutes of the meeting of the board 4 of the housing cooperative "Avial" dated August 27, 2015 17 Regulations on the Audit Commission of the housing construction cooperative "Avial" 1. General provisions

Approved by the General Meeting of Members of the Housing and Construction Cooperative "Bereg" Minutes dated " " Mr. N Regulations on the activities of the Audit Commission of the Housing and Construction Cooperative "Bereg" 1. General Provisions

APPROVED by the Extraordinary General Meeting of Shareholders of OAO KZH Biryusa Minutes dated 01.04.2009 REGULATIONS on the Audit Commission of the Open Joint Stock Company Krasnoyarsk Refrigerator Plant Biryusa

Approved by the General Meeting of Members of the Association of Home Owners "Prospekt Gagarina, 110" Minutes of 2017 REGULATIONS ON THE AUDIT COMMISSION OF THE PARTNERSHIP OF HOUSING OWNERS "PROSPECT GAGARINA, 110"

This Regulation "On the Audit Commission of the Open Joint Stock Company "Novorossiysk Shipyard" (hereinafter referred to as the "Regulation") has been developed in accordance with the legislation of the Russian Federation

NON-GOVERNMENTAL ORGANIZATION "ALL-RUSSIAN ELECTRIC TRADE UNION" VI CONGRESS DECEMBER 02, 2015 Moscow On approval of the General Regulations on the control and audit bodies of the Public Organization

REGULATIONS ON THE AUDIT COMMISSION OF OJSC MPB 1. General Part 1 Approved by the Decision of the General Meeting of Shareholders of OJSC MPB Minutes 1/14 dated July 01, 2014

APPROVED by the decision of the General Meeting of Shareholders of JSCB Perminvestbank on May 19, 2010 Chairman of the General Meeting of Shareholders E.A. Khairullin REGULATIONS ON THE AUDIT COMMISSION OF JSCB "Perminvestbank" 1.

1. General provisions 1.1. The regulation was developed in accordance with the Civil Code of the Russian Federation, the Federal Law "On Joint Stock Companies", other regulatory legal acts of the Russian Federation,

Approved by the General Meeting of Members of the Non-Commercial Partnership "Association of Design Organizations of the Republic of Karelia" Minutes dated July 16, 2009 7 Approved by the General Meeting of Members of the Association Self-Regulating

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APPROVED by the decision of the general meeting of members of the ASI "RO stroyizyskaniya" Minutes of 2011 REGULATIONS ON THE AUDIT COMMISSION OF THE NON-PROFIT ORGANIZATION ASSOCIATION "RUSSIAN ASSOCIATION FOR ENGINEERING SURVEYS"

Approved by the decision of the general meeting of shareholders of PJSC "OPTIMA INVEST" minutes dated 09.06.2017 1/17 REGULATIONS ON THE AUDITOR OF PUBLIC JOINT-STOCK COMPANY "OPTIMA INVEST" Moscow, 2017 2 This regulation

Approved by the General Meeting of Shareholders of OAO Novgorodkhleb Minutes No. 11 dated June 05, 2002. Chairman of the meeting Stepanov V.V. Secretary of the meeting Ivanova V.A. REGULATIONS on the Audit Commission of the company.

APPROVED by the General Meeting of Shareholders of JSC GANZACOMBANK Minutes 16 dated December 17, 2009 Chairman of the Board of Directors of JSC GANZACOMBANK R.V. Sibilev REGULATIONS ON THE AUDIT COMMISSION OF THE OPEN

APPROVED by the Annual General Meeting of Shareholders of the Open Joint Stock Company "Scientific Research Institute "Elpa" with Pilot Production" Minutes dated 2010 Chairman of the General Meeting of Shareholders

APPROVED by the Minutes of the General Meeting of Shareholders dated May 30, 2003 16 REGULATIONS on the Internal Audit Commission of the Open Joint-Stock Company "Scientific and Production Corporation "Irkut" (version 2003) Moscow

Open Joint Stock Company METALLIST-SAMARA Approved by the General Meeting of Shareholders of Open Joint Stock Company METALLIST-SAMARA dated June 18, 2003

REGULATIONS ON THE AUDIT COMMISSION OF CJSC RUSSIAN STANDARD BANK Approved by the General Meeting of Shareholders of Russian Standard Bank CJSC Minutes 1 dated July 01, 2004 Moscow 2004

Approved by the General Meeting of Shareholders Minutes 1 dated June 01, 2012 REGULATIONS on the Internal Audit Commission of JSC OFK Bank Moscow 2012 1 1. GENERAL PROVISIONS 1.1. These Regulations on the Audit Commission

APPROVED by the General Meeting of Shareholders Minutes 01 dated June 02, 2015 Chairman of the Meeting T.P. Fedyaeva REGULATIONS ON THE AUDIT COMMISSION Moscow Petrochemical Bank of a Public Joint Stock Company

REGULATION ON THE REGISTER OF SHAREHOLDERS "CREDIT URAL BANK" APPROVED BY THE OPEN JOINT-STOCK COMPANY The General Meeting of Shareholders "Credit Ural Bank" Open Joint-Stock Company "KUB" OJSC Minutes 2 dated December 09

APPROVED by the Minutes of the General Meeting of Members of the Pletnevskoye HOA dated 201. REGULATIONS on the Audit Commission of the Pletnevskoye HOA 1. General Provisions. 1.1. The Audit Commission is a permanent

REGULATIONS ON THE AUDIT COMMISSION of the Open Joint Stock Company "Trading House TSUM M"

APPROVED by the decision of the Annual General Meeting of Shareholders of OJSC MMC Norilsk Nickel on June 30, 2002 REGULATIONS on the Internal Audit Commission of OJSC MMC Norilsk Nickel 2002 1. GENERAL PROVISIONS 1.1. The present

APPROVED by the decision of the general meeting of shareholders of Guliston Ekstrakt Yog JSC dated June 27, 2016 Minutes 1 REGULATIONS ON THE AUDIT COMMISSION of Guliston Ekstrakt Yog JSC Guliston 2016

APPROVED by the decision of the General Meeting of Shareholders Minutes dated October 14, 2011 34 REGULATIONS on the Audit Commission of the Open Joint Stock Company Gazpromneft Moscow Refinery (new version) Moscow,

UNION "SELF-REGULATORY ORGANIZATION INTERREGIONAL INDUSTRY ASSOCIATION OF EMPLOYERS" Association of organizations engaged in the construction, reconstruction and overhaul of energy facilities,

APPROVED Minutes of the General Meeting of Shareholders of OJSC North-Western Shipping Company dated June 15, 2002 13 REGULATIONS ON THE AUDIT COMMISSION of Open Joint-Stock Company North-Western Shipping Company St. Petersburg

"APPROVED" By the decision of the sole shareholder of JSC "Litovskaya, 10" dated July 21, 2011 REGULATIONS on the Auditor of the Open Joint-Stock Company "Litovskaya, 10" St. Petersburg, 2011 1. GENERAL PROVISIONS

APPROVED by the General Meeting of Shareholders of Mozhayskaya Hotel OJSC Minutes 1/01 dated January 25, 2001 Regulations on the Auditor of Mozhayskaya Hotel Open Joint Stock Company, Moscow 2001 Present

APPROVED by the decision of the General Meeting of Members of the Non-Commercial Partnership Assistance in improving the quality of construction work "National Builders Alliance" protocol dated September 21, 2012 3 REGULATION

“APPROVED” by the General Meeting of Shareholders of UETP JSC on December 16, 2010 Minutes 7 of December 16, 2010 “PRE-APPROVED” by the Board of Directors of UETP JSC on November 11, 2010 Minutes 7 of 11

APPROVED" BY THE EXTRAORDINARY GENERAL MEETING OF SHAREHOLDERS OF JSC JV "UZBAT A.O." FROM AUGUST 08, 2014 General Director of JSC JV "UZBAT A.O." Mark Filimontsev REGULATIONS ON THE AUDITOR OF JSC JV "UZBAT A.O." ("UZBAT")

Appendix 2 to the order of the Federal Agency for State Property Management dated 30.08. 2012 1454-r Regulations on the Audit Commission of the Open Joint Stock Company "Concern "Granit-Electron"

Appendix 4 to the Decision dated July 08, 2014 APPROVED: By the decision of the sole shareholder of the Open Joint Stock Company Non-State Pension Fund StalFond, a joint stock company with limited

APPROVED by the Extraordinary General Meeting of Shareholders (minutes 44 dated December 12, 2016) REGULATIONS ON THE PROCEDURE OF ACTIVITIES OF THE AUDIT COMMISSION OF NORDEA BANK JOINT STOCK COMPANY Moscow, 2016

VOLGO-CASPIAN JOINT-STOCK BANK (joint stock company) APPROVED: Decision of the general meeting of shareholders on April 27, 2016

Annex 5 to the minutes of the board meeting dated 26.05.17 Regulations on the activities of the Audit Commission of the housing construction cooperative "Bozon" for approval by the general meeting. 1. General provisions

U T V E R ZH D E N O by the decision of the general meeting of shareholders of OJSC SIFP Glavny dated June 09, 2007 Minutes no. dated June 22, 2007 Chairman of the general meeting of shareholders V.G. Marshinsky REGULATIONS ON AUDIT

JSCB Izhkombank (OJSC) APPROVED Minutes of the meeting of shareholders dated July 05, 2005

2 Regulations on the Audit Commission of the Open Joint Stock Company "Agency for Housing Mortgage Lending" 1. Status and composition of the Audit Commission 2. Functions and duties of the Audit Commission

1. GENERAL PROVISIONS 1.1. The Audit Commission (Auditor) of Joint Stock Commercial Bank Derzhava Public Joint Stock Company (hereinafter referred to as the Bank) is a permanently elected body that exercises

PUBLIC JOINT STOCK COMPANY "KRAINODAR REGIONAL INVESTMENT BANK" (PJSC "KRAIINVESTBANK") APPROVED BY THE ANNUAL GENERAL MEETING OF SHAREHOLDERS OF PJSC "KRAIINVESTBANK" MINUTES 1 DATED "29" JUNE 2015 (date

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APPROVED: Decision of the Council of the Association Minutes 3 dated August 9, 2016 Association of Non-State Pension Funds "Alliance of Pension Funds" REGULATIONS ON THE AUDITOR Moscow, 2016 1. GENERAL PROVISIONS 1.1.

PUBLIC JOINT STOCK COMPANY "United Credit Bank" APPROVED: by the general meeting of shareholders of PJSC "O.K. Bank” Minutes 44 dated June 16, 2016 Chairman of the meeting A.I. Mikhalchuk Regulations on the Audit

"Approved" by the Board of the Non-Commercial Partnership of Producers of LEDs and Systems based on them Minutes 13 dated March 13, 2012 Chairman of the Board Dolin E.V. 1. General provisions

APPROVED: by decision of the General Meeting of Shareholders of OJSC Uralkali on June 28, 2002 (minutes 13) REGULATIONS ON THE AUDIT COMMISSION OF OPEN JOINT-STOCK COMPANY URALKALI Berezniki, Perm Region

CURRENT VERSION Approved by: Decision of the Extraordinary General Meeting of Shareholders Minutes 1 dated March 25, 2009 REGULATIONS on the Auditor (Audit Commission) of the Open Joint Stock Company Bank Baltiyskoe

APPROVED by the Extraordinary General Meeting of Shareholders of the Ural Transport Bank Open Joint Stock Company Minutes 2 dated October 24, 2014 REGULATIONS ON THE AUDIT COMMISSION Ekaterinburg

APPROVED by the General Meeting of Shareholders of Open Joint Stock Company Oil and Gas Company Slavneft Minutes No. 23 of June 30, 2005 REGULATIONS ON THE AUDIT COMMISSION OF OPEN JOINT STOCK COMPANY

APPROVED by the General Meeting of Members of the HOA "International-3" (minutes dated "" 2015) Homeowners Association "International-3" Regulations on the Audit Commission (Auditor) St. Petersburg 2015

LIMITED LIABILITY COMPANY COMMERCIAL BANK "NEVASTROYINVEST" APPROVED by the Decision of the Extraordinary General Meeting of Participants of LLC CB "NEVASTROYINVEST" (Minutes 1/2010 dated February 02, 2010)

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APPROVED by the General Meeting of Shareholders of PJSC CB PFS-BANK Minutes No. 5 dated December 23, 2015

Annex 5 to item 7 of the agenda of the General Meeting of Shareholders of OJSC Rostelecom following the results of 2007 APPROVED by the Annual General Meeting of Shareholders of OJSC Rostelecom on June 9, 2008 Minutes 1 dated 24

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APPROVED by the General Meeting of Shareholders of Open Joint Stock Company Slavneft-Yaroslavnefteorgsintez Minutes No. 21 dated June 16, 2006 Chairman of the General Meeting of Shareholders Yu.E. Sukhanov REGULATIONS

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VIII. BODIES OF CONTROL OVER FINANCIAL AND ECONOMIC ACTIVITIES
REAL ESTATE OWNERS' ASSOCIATIONS

8.1 Control over the financial and economic activities of the Partnership, including the management activities of its Chairman and the Board, is exercised by Audit committee, elected by the General Meeting of members of the Partnership from among its members, consisting of 3 (three) people for a period of 2 years.

The number of members of the audit commission depends on the amount of work and the size of the property of the organization. Influences the composition of the commission and the size of the property, the rights to manage which are transferred to the partnership. The commission can either be larger in composition or smaller: in the person of one auditor. The term of office of the commission is determined by the terms of office of the chairman and the board. They must be the same: they start from the date of the choice of bodies by the general meeting and end two years later, at the date of the next reporting and election meeting.

Members of the Audit Commission cannot be elected Chairman and members boards, as well as their spouses, parents, children, grandchildren, brothers, sisters (their spouses).

The purpose of the prohibition is the exclusion of possible abuses between relatives, provided for by law, who are responsible for different areas of work in the organization.

The procedure for the work of the Audit Commission and its powers are governed by the Regulations on the Audit Commission of the Partnership of Property Owners, approved by the General Meeting members of the Partnership.

Reports on work (inspection of the financial and economic activities of TSN) are submitted by the commission to the general meeting annually simultaneously with the conclusion on the estimate of income and expenses of TSN for the next year. Based on the conclusion and proposals of the audit commission, the general meeting decides to approve the estimates of income and expenses, adjusting, if necessary, the financial document of the Partnership.

8.2 The Audit Commission is accountable to the General Meeting of the members of the Partnership. Re-elections of the Audit Commission may be held ahead of schedule at the request of at least 1/3 of the total number of members of the Partnership.

The audit commission is not subordinate to either the chairman of the partnership or the board. However, this does not mean that the executive bodies of TSN cannot force lazy auditors to audit the financial and economic activities of TSN for the year or prepare an opinion on the estimate of income and expenses for the next financial year.

8.3 The Audit Commission elects from among its members the Chairman of the Audit Commission, provided that the Chairman of the Commission was not elected at the General Meeting of the Partnership.

In practice, it often happens that the election of the audit commission is limited to determining the quantitative and personal composition. And then the meeting itself instructs the commission to appoint a chairman from among its members. In this case, the charter must necessarily contain a rule for the implementation of such decisions, otherwise the election of the chairman within the framework of the commission itself will be illegal.

8.4 Members of the Audit Commission of the Partnership are liable for improper performance of duties stipulated by the Civil Law and the Articles of Association of the Partnership.

The responsibility of the members of the audit commission, as a collegial body of the corporation, is set out in article 53.1 "" of the Civil Code and corresponds to the text of clause 8.4 of the charter.

8.5 The audit committee of the partnership is obliged to:

The main task of the audit commission is to identify the discrepancy between the income and expenditure parts of the organization's budget, as well as the lack of a full accounting of incoming and outgoing funds. All these violations lead to abuse and theft in partnership. Violations in expenditure items of the estimate are very often associated with a lack of funding for various reasons, and, as a result, the inability to spend the funds included in the item. However, this does not give grounds to consider that expenses and incomes should be different. These parts of the estimate, just like the money in the accounts and the money in the cash register, must match with the primary accounting documents.

8.5.1 check the implementation by the Board and the Chairman of the Partnership of the decisions of the General Meetings, the legality of civil law transactions made by the governing bodies of the Partnership, the regulatory legal acts regulating the activities of the Partnership, the state of its property and report to the General Meeting of the members of the Partnership on all identified violations in the activities of the governing bodies of the Partnership with recommendations on the elimination of violations identified during the audit;

8.5.2 carry out audits of the financial, economic and accounting activities of the Partnership at least once a year, as well as on the initiative of the members of the Audit Commission, the decision of the General Meeting or at the request of 1/5 of the total number of members of the Partnership or one third of the total number of members of the Management Board with submission of a report to the General Meeting of members of the Partnership;

8.5.3 to present to the General Meeting of the members of the Partnership conclusions:

• on the estimate of income and expenses of the Partnership for the corresponding year;
• reasonableness of the amounts of obligatory payments and contributions of members of the Partnership and payments of citizens who transferred property to the management of the Partnership under management agreements;

8.5.4 monitor the timely consideration by the Board and the Chairman of the Partnership of applications from members of the Partnership.

8.6 According to the results of the audit, when creating a threat to the interests of the Partnership and its members, or if abuses of the members of the Management Board and the Chairman of the Partnership are revealed, the Audit Commission, within its powers, has the right to convene an extraordinary General meeting of members of the Partnership.

The Audit Commission has the right to convene an extraordinary general meeting on the agenda determined in accordance with the Commission's authority (clauses 8.5 - 8.6 of the Charter). Not all issues related to the activities of TSN fall under the scope of these paragraphs. Also, decisions to call a meeting should not be made in case of rumors of theft in the association. Rumors must be confirmed by revision, not words.

If a decision is made to convene an extraordinary General Meeting of the members of the Partnership, the Audit Commission is obliged to carry out all the activities for organizing and holding such a meeting, provided for in Section VII of the Charter.

You should pay attention to this rule, because. it allows you to organize and hold a general meeting of TSN members. In FZ-66 dated April 15, 1998, such a right was not granted in relation to the audit commission of the SNT. She had only the right to initiate a general meeting and demand its convening and holding. And the final decision on organizing and holding was made by the board, which was an insurmountable barrier without a trial before the audit commission in case the board refused to organize and hold the meeting. The norm of this paragraph in this form does not contradict the Civil Code.

For this purpose, an audit commission (RC) is created in the organization.

The existence of a partnership without her impossible. Its presence is a mandatory requirement of the law.

Responsibilities(functions) of the RK include:

1. Revisions. Financial activity is checked both planned and unscheduled. Their frequency is determined by the partnership itself (annually, quarterly, monthly).
2. Preparation, in particular, costs, for a period of time (usually a year). The project is approved by the owners and only by their general meeting.
3. Preparation of a report on the activities of the organization, on mandatory payments (their size for the current period).
4. Report to the meeting of the partnership on the results of its activities.

Who can be commission member?

The RC is elected at the general meeting. Any (physical) person can be its member (auditor). However, neither nor are included in the RK. This is prohibited by law. The RC is elected for a term of two years.

To main goals checks include:

1. Control over the activities of the organization.
2. Control over how the money of the partnership is spent, whether the expenses are justified, how financial discipline is observed, how labor is paid.
3. For how estimates are calculated, how they are executed, whether they are justified, whether its rules are observed.
4. Whether the activities of the partnership comply with the charter, how valuables and cash are stored.

Audits can be carried out both on their own and with the help of involved specialists.

Separate funds are allocated to the budget for third-party services.

The most important! The RK is responsible only to and is accountable only to him.

In the course of its work, the Republic of Kazakhstan must comply with the requirements:

• legislation;
• regulations on the audit commission.

In the latest document should be reflected:

1. General provisions. The term for which this composition is elected, the number of members, how it is elected (general meeting).
2. Her competence. That is, the functions and tasks of the Republic of Kazakhstan.
3. Rights and obligations of the Republic of Kazakhstan.
4. How the activity is carried out, its order.
5. The basis for checks, their order.
6. Document management of the Republic of Kazakhstan.
7. Reporting to the meeting.
8. Storage of documents.
9. Termination of powers (at the expiration of the term and early).

At the end of the Regulation, there is a paragraph on amendments to it and compliance with the law.

Regulations on the audit commission of the HOA.

Rights

Members of the SC in the course of their activities are given certain rights. They can:

1. Require them to provide economic and financial documents. The request may be written or oral.
2. Access to documentation is not limited by time. Information constituting a state secret is provided in accordance with the requirements of the law.
3. If the deadlines for providing materials related to the verification were violated, access to them was denied, the documents turned out to be unreliable, then the Republic of Kazakhstan has the right to apply to the relevant state bodies to bring the perpetrators to justice.
4. Inspectors have the right to demand from the board, officials of the partnership an explanation in writing on certain economic issues. The term is one day. Explanations are attached to the act of verification.
5. External experts may be involved in the audit.
6. The Republic of Kazakhstan may require the board or other governing body to hold liable the person who committed the violation.
7. The RC has the right to demand the convocation of both the board and the general meeting if the actions of officials threaten the interests of the partnership or there are other grounds for an extraordinary meeting.

Read about the standards for disclosing information to the owners of the HOA in.

It must be borne in mind that the Republic of Kazakhstan can use its rights only in the performance of its statutory tasks, determined by law and the current Regulations.

Responsibilities

Checkers must:

1. Conduct inspections and audits in a timely manner. They are determined by the current legislation and the charter of the partnership.
2. The results of the audit, the conclusion of the inspectors on it are provided to the general meeting.
3. An unscheduled audit is carried out no later than thirty days from the moment the decision to conduct it is made. A scheduled audit is carried out based on the results of the past period.

Members of the SC homeowners association are responsible for their actions. If duties are performed improperly, then it is possible to be held liable in accordance with the law.

You can sample the minutes of the general meeting.

Check progress

During the inspection, it should be checked:

1. Income, expenses of the organization.
2. Estimate them. Are they correctly compiled and justified, both in general and in individual works.
3. How estimates are brought to the owners for their consideration and approval, on time or not.
4. Reliability of accounting reports.

Before conducting a documentary check, all documentation and access to it must be requested.

At the same time, if a planned audit is carried out, then it will be required all financial and business documentation. In the case of an unscheduled inspection, documents proving a possible or detected violation are sufficient.

Then the materials are studied. External experts can also be involved in the analysis of documents. In complex issues, when the competence of the members of the SC is not enough, this is the best option.

Next are checked organization income.

They can consist of membership fees, mandatory payments, as well as other income, for example, rent, subsidies (benefits for certain categories of citizens, etc.).

The rates applied for are checked. Municipal tariffs are not binding on the association.

Then checked expenses, both in statutory activities and in commercial activities. If she is. All profits received should be spent only on the fulfillment of statutory tasks.

If after receiving payment for utilities there is savings, then it is checked how it is distributed.

The next stage is cash desk audit. The received funds are checked, deposited in cash and received from the current account.

For verification, a cash book, cash reports, general ledger, forms for settlements with the population, etc. are provided.

Checking on account:

1. Reliability, legitimacy of transactions.
2. How transactions are reflected on the account, their expediency.

For the analysis, bank statements and documents attached to them, the general ledger, “51 accounts” are used.

Then accountable persons are checked, mutual settlements with them. This sets expediency of these expenses:

1. Whether the issuance of funds corresponds to the list of persons to whom it is allowed.
2. Does this expense comply with regulations, is the documentation for the issuance of money correctly drawn up?
3. The need for travel expenses, the correctness of spending travel expenses, and the execution of documents are checked.
4. Advance reports and other documents related to the issuance of funds are checked.

Then checked payroll documents:

• accounting sheet;
• payrolls;
• orders and other materials related to the reception of dismissal, the movement of personnel;
• the movement of materials in the partnership, their acquisition and write-off are checked.

After completion of the audit, a checking act.

Reporting

After the audit, the RC forms two documents. The first is an act in which check results are recorded, the presence or absence of violations and which ones. The report at the end of the year contains the following information:

1. The composition of the review team.
2. The time of the audit.
3. Who was the chairman of the board at that time.
4. What exactly was checked.
5. Are there any violations, and what.
6. How money was spent.
7. Signatures of the persons who carried out the audit.

On the basis of the act, the inspectors draw up a report. It is brought to the owners at the general meeting.

The audit report contains all information on economic and financial activities partnerships, including:

As can be seen from our brief review, the revision of the HOA is not difficult, but laborious. You will have to shovel a lot of documents, in which it is difficult for a person who is ignorant of accounting to understand. Hence the conclusion: it is better to entrust the execution of such work auditor.

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

Regulations on the Audit Commission of TSN "DOM-51"

Approved by the General Meeting of members of TSN "DOM-51", Kislovodsk, Gubina St., house N°51

1. General provisions

1.1. The Audit Commission of the Association of Real Estate Owners "Dom-5"1, hereinafter referred to as "TSN", is a body exercising the functions of internal financial, economic and legal control over the activities of TSN.

1.2. The Audit Commission controls the activities of the Management Board and the Chairman of the Management Board, but has no right to cancel their decisions.

1.3. The Audit Commission acts on the basis of the Regulations on the Audit Commission "TSN" approved by the General Meeting of members of the "TSN". The Regulation is developed in accordance with the current legislation of the Russian Federation on the basis of the Charter of "TSN".

1. Competence of the Audit Commission "TSN"

2.1. The Audit Commission exercises current and prospective control over the financial business activities of "TSN"

2.2. The competence of the Audit Commission is determined by the Charter of "TSN". The competence of the Audit Commission "TSN" includes: 2.2.1. verification of compliance with established standards, rules, estimates, GOSTs, TUs, etc. in financial, economic and production activities;

2.2.2. analysis of the financial position of TSN, its solvency, liquidity of assets, the ratio of own and borrowed funds;

2.2.3. preliminary consideration of the TSN activity plan for the coming year.

2.2.4. identification of reserves for improving the economic condition of "TSN" and the development of recommendations for the executive bodies of "TSN"

2.2.5. check for timeliness and correctness:

payments for services;

payments to the budget;

making by members of "TSN" additional and mandatory payments;

repayment of monetary obligations "TSN"

2.2.6. monitoring compliance by "TSN" and its management bodies with legislative acts and instructions, decisions of the General Meeting of members of "TSN";

2.2.7. verification of the legitimacy of the decisions taken by the Board and the Chairman of the Board, their compliance with the Charter of "TSN" and the decisions of the General Meeting of members of "TSN";

2.2.8. analysis of decisions of the General Meeting of members of "TSN", making proposals for their change in case of inconsistency with the provisions of documents that have legal force;

2.2.9. consideration of complaints of members of the "TSN" against the actions of the governing bodies and officials of the "HOA" and the adoption of appropriate decisions on them.

2.3. When performing its functions, the Audit Commission is authorized to:

check any financial documentation of "TSN" and the conclusions of the property inventory commission. Compare the data of these documents with the data of primary accounting;

check the state of funds and property "TSN";

study the minutes of meetings of all bodies of "TSN";

carry out all types of work corresponding to the situation and the powers of the commission;

convene an extraordinary General Meeting of members of "TSN";

to put questions on the agenda of the General Meeting of TSN members.

2.4. Management bodies and all officials and employees of "TSN" are obliged to provide the Audit Commission with the necessary assistance, timely provide it with all the necessary information and documentation necessary for the work of the commission, and provide conditions for its work.

2.5. At the request of the Audit Commission of TSN, persons holding positions in the management bodies of TSN are required to submit any documents on the financial and economic activities of TSN. These documents must be submitted to the Audit Commission within 10 days after its written request to the relevant structure.

2.6. In cases where identified violations in the economic, financial, legal activities or a threat to the interests of "TSN" require a decision on issues that are within the competence of the executive bodies of "TSN", members of the Audit Commission have the right to demand from authorized persons to convene meetings of the executive body or to submit these issues on the agenda of the General Meeting of TSN members.

2.7. The Audit Commission has the right, if necessary, to engage in its work on a contractual basis specialists who do not hold regular positions in TSN and require the executive body to pay all necessary expenses related to audits and revisions.

2.8. The Audit Commission has the right to raise before the General Meeting or TSN management bodies the question of the responsibility of employees, including any officials of TSN, in case they violate the Charter of TSN or the provisions, rules, and instructions adopted by the General Meeting of TSN members, or other regulatory documents "TSN"

1. Composition of the Audit Commission of TSN

3.1. Only a member of "TSN" can be a member of the Audit Commission

3.1.1. Members of the Audit Commission "TSN" cannot be members of the Management Board at the same time.

3.1.2. Members of the Management Board after their release from office cannot be elected as members

Audit Commission within 3 years from the date of resignation.

3.2. The number of members of the Audit Commission is determined by the General Meeting of members of "TSN". The General Meeting, in order to perform certain functions, may increase the number of members of the Audit Commission and elect additional members.

3.3. At the first meeting, the Audit Commission elects the Chairman and Secretary of the Audit Commission from among its members.

3.3.1. The duties of the Chairman of the Audit Commission include:

convening and holding meetings of the Audit Commission;

organization of the current work of the commission;

representation of the Audit Commission at meetings of the Board and the General Meeting of TSN members and the signing of documents issued on behalf of the Audit Commission.

3.3.2. Secretary of the Audit Commission:

keeps minutes of meetings of the Audit Commission;

brings to the attention of the relevant bodies and persons the acts and conclusions of the Audit Commission;

together with the Chairman of the Audit Commission, signs documents issued on behalf of the Audit Commission.

3.4. TSN members who are members of the Audit Commission do not exercise the right to vote, either personally or by proxy of other members of TSN, when resolving issues related to bringing them to responsibility or relieving them of liability or removing them from office.

3.5. Members of the Auditing Commission, elected by the General Meeting, for the performance of their duties receive remuneration and compensation in the amount established by the General Meeting of TSN members. Recommendations on remuneration to members of the Auditing Commission are made by the Management Board.

1. Election of members of the Audit Commission

4.1. The Audit Commission is elected at the General Meeting of TSN members in accordance with the Charter of TSN and the RF LC.

4.2. Members of the Audit Commission are elected for a period of two years with the right to extend by the decision of the General Meeting.

4.3. The General Meeting of TSN members has the right to recall a member of the Audit Commission before the expiration of his term of office, in cases of non-fulfillment of the duties assigned to him or abuse of the rights given to him.

4.4. Nomination of candidates to the Audit Commission and voting on candidates is carried out in accordance with the Regulations on the General Meeting of TSN members. Voting is carried out by list separately for each candidate or by decision of the General Meeting of TSN members.

4.5. If during the term of his powers a member of the Audit Commission ceases to perform his functions, he is obliged to notify the Board of this one month before the termination of his work in the Audit Commission. In this case, at the next General Meeting, the retired member of the commission is replaced.

During the period between meetings, the Audit Commission may involve in its work to fill the resulting vacancy of any member of "TSN" at its discretion. Before the next General Meeting, he resigns, but may be re-elected.

4.6. Election as a member of the Audit Commission is confirmed by the signature of the elected candidate in the minutes of the General Meeting of TSN members on his election to the Audit Commission.

1. The procedure for the work of the Audit Commission

5.1. The procedure for the activities of the Audit Commission is approved by the General Meeting of members of "TSN"

5.2. The Audit Commission carries out regular inspections (solid or selective) and audits of the financial and economic activities and current documentation of "TSN" according to the plan approved by it, but at least once a year, or unscheduled - upon request.

5.3. An unscheduled audit of the financial and economic activities of "TSN" is carried out by the Audit Commission:

on behalf of the General Meeting of members of "TSN";

at the written request of the Board or the Chairman of the Board;

on their own initiative.

5.4. The Audit Commission is obliged, no later than 15 days after the end of the financial year, to start checking the activities of TSN, the state of funds and property of TSN, auditing books, accounts, documents related to the report and balance sheet, all office work of TSN.

5.5. Revisions and checks should not violate the normal mode of operation of the "TSN".

5.6. The Audit Commission presents the results of its audits and inspections and its conclusions on them to the persons who demanded them, and to the General Meeting of members of "TSN"

5.7. Reports of the Audit Commission are submitted in the form of written reports, memorandums and communications.

5.8. Not later than 30 days after the submission of the Auditing Commission of the annual report "TSN", she submits to the Management Board its opinion on it.

5.9. Members of the Audit Commission may take part in meetings of the Management Board with an advisory vote.

5.10. All documents issued on behalf of the Audit Commission must be signed by the Chairman of the Commission on each sheet or be bound.

5.11. Based on the results of the audit of the financial and economic activities of TSN, the Audit Commission of the HOA draws up a conclusion, which should contain:

confirmation of the reliability of the data contained in the reports and other financial documents;

information on the facts of violation of the procedure for maintaining accounting records and presentation of financial statements established by legal acts of the Russian Federation, as well as legal acts of the Russian Federation in the course of financial and economic activities.

1. Meetings of the Audit Commission

6.1. The Audit Commission decides all issues at its meetings. Meetings of the Audit Commission are held according to the approved plan, as well as before the start of the audit or audit and after them to discuss the results. Any member of the Audit Commission may demand the convening of an emergency meeting of the commission in case of violations that require an immediate decision of the Audit Commission.

6.2. Meetings of the Auditing Commission are considered valid if they are attended by at least half of its members.

6.3. All members of the Audit Commission have equal rights.

6.4. Decisions, acts and conclusions of the Audit Commission are adopted by a simple majority of votes of its members.

6.5. In case of disagreement with the decision of the commission, a member of the Audit Commission has the right to record this in the minutes of the meeting, executing it as a dissenting opinion, and bring it to the attention of the Board and the General Meeting of TSN members.

6.6. The Audit Commission shall keep detailed minutes of the meetings with the attachment of all reports, conclusions, judgments and statements of dissenting opinions of individual members of the Commission.

6.7. Minutes of the meetings of the Audit Commission must be kept at the location of "TSN". They should be available for review to members of "TSN" at any time during the working day. Members of "TSN" and their representatives have the right to make copies of these documents.

1. Rights of the Audit Commission.

7.1. In its activities, the Audit Commission is guided by the legislation of the Russian Federation, the Charter of "TSN", these Regulations, decisions of the General Meeting of Members of "TSN" and other documents adopted by the General Meeting of Members of "TSN" and related to the activities of the Audit Commission and its members.

1. Responsibility of members of the Audit Commission

8.1. Members of the Audit Commission are responsible for the unfair performance of their duties in the manner prescribed by the current legislation of the Russian Federation and regulatory documents of "TSN".

8.2. When conducting audits, the members of the Audit Commission are required to properly study the documents and materials related to the subject of the audit. For unfair opinions, the members of the Audit Commission bear responsibility, the extent of which is determined by the General Meeting of the members of "TSN".

8.3. The Audit Commission is obliged to timely submit to the General Meeting of TSN Members and copies to the Management Board reports on the results of audits and audits in the appropriate form, accompanying them with the necessary comments and suggestions to improve the efficiency of TSN.

8.4. The Audit Commission is not entitled to disclose the results of audits and inspections before they are approved by the body on behalf of which they were carried out.

8.5. If there is a serious threat to the interests of "TSN" or abuses committed by officials of "TSN" are revealed, the members of the Audit Commission are obliged to demand the convening of an extraordinary General Meeting of members of "TSN".

8.6. Members of the Audit Commission are obliged to observe commercial secrets, not to disclose information that is confidential, to which they have access in the performance of their functions in accordance with their competence.

1. The procedure for approving and amending the Regulations on the Audit Commission.

9.1. Regulations on the Audit Commission "TSN" is approved by the General Meeting of members of "TSN". The decision to approve it is taken by a simple majority of votes.

9.2. Proposals to amend and supplement these Regulations are made and accepted in the usual manner, defined in the Regulations on the General Meeting of TSN members as proposals on the agenda of the General Meeting.

9.3. This Regulation and all amendments and additions made to it shall enter into force from the moment of their approval at the General Meeting of TSN members.

9.4. If, as a result of changes in the legislative and regulatory acts of the Russian Federation, certain articles of these Regulations come into conflict with legislative acts, they lose their force and, until changes are made to these Regulations, the members of the Audit Commission shall be guided by the legislative acts of the Russian Federation.