TO the main differences between scheduled checks from unscheduled include:

1. conducting scheduled audits at a specified frequency;
2. the possibility of conducting scheduled inspections by civilians;
3. voluntary nature of scheduled inspections.

The main goal of the planned inspection of the HOA is identify errors in the financial activities of the organization and give instructions on how to fix them. Scheduled inspection dates the accounting department is known in advance and the management of the housing association. They are held within the time frame indicated the charter of the organization or the housing code.

Unscheduled audits are conducted on the basis of applications or complaints from individuals by supervisory authorities.

The main goal of unscheduled events is identify and prove violations in which the organization and / or its employees are suspected.

Who controls the activities of the housing association?

Control over the activities of the governing bodies of the housing association can be carried out by the following instances:

• tax inspection;
• housing supervision department;
• the prosecutor's office;
• revision Commission;
• Labour Inspectorate;
• control commission of residents-members of the partnership.

The tax authorities control the correctness of filling in tax returns and correct distribution of income and expenses under different taxation systems, as well as the completeness of payment of taxes by employees.

Important! The housing supervision authorities check the activities of the HOA management for compliance with housing legislation.

Including:

1. legitimacy procedures for creating a homeowners association;
2. correctness clauses of the charter;
3. credibility minutes of general meetings;
4. legality the elected governing bodies and the auditor;
5. correspondence the activities carried out to the statutory goals.

The prosecutor's office can check for possible criminal offenses: bribery, waste, etc.

Employees of the prosecutor's office have the right to enter the premises of the management of the HOA and withdraw any documentation without prior notice about checking. The tax service also has the same rights.

Revision is an internal tool control over the economic activities of the board, since the auditor is elected at a general meeting from among the tenants who enjoy authority and cannot combine their activities with work on the board (paragraph 1 of Article 150 of the RF LC).

Clause 1 of Article 150 of the LC RF. Auditing commission (auditor) of a homeowners' association

The audit commission (auditor) of a homeowners' partnership is elected by the general meeting of the members of the partnership for no more than two years. Members of the board of directors may not be members of the audit commission of a homeowners' partnership.

Who can request this procedure?

Who can check the activities of the HOA? Initiate audit of the financial activities of the housing association the following circle of persons is entitled:

• members of the audit commission;
• apartment owners and residents of a house belonging to the HOA;
• initiative group of members of the partnership;
• elected bodies of local self-government;
• governing bodies.

The board of the housing association may order an audit from private audit firms to identify and correct your own mistakes when little experience in financial activities, or with a large accounting staff to control its activities.

At the presence of suspicions or indirect facts of violations in the activities of the board, part of the owners-members of the partnership can create an initiative group to audit the activities of the management. In this case, the audit is carried out, as a rule, the members of such a group themselves.

Attention! Each member of the housing association has the right to familiarize itself with all financial and reporting documents of the organization (clause 3).

If a resident of the house has suspicions that the management of the partnership violates the legislation of the Russian Federation, then he can initiate a prosecutor's check by writing an appropriate complaint, regardless of his status as a resident (owner, tenant, etc.).

Elected authorities have the right to initiate a parliamentary audit any legal entities, including housing associations, at the request of voters.

What is an audit?

Verification (or audit) means full audit of the financial activities of the organization for compliance with the statutory goals. The audit method can be used to determine:

Scheduled audit of the housing association is obliged to conduct it an elected audit committee every calendar year, presenting an audit report to a meeting of tenants-members of the HOA (part 1 of paragraph 3 of article 150 of the RF LC).

Part 1, paragraph 3, article 150 of the LC RF. Auditing commission (auditor) of a homeowners' association

The audit commission (auditor) of the homeowners' association:

• conducts at least once a year audits of the financial activities of the partnership;
• submits to the general meeting of the members of the partnership a conclusion on the results of the audit of the annual accounting (financial) statements of the partnership.

An unscheduled check is carried out housing supervision authorities or prosecutors.

In order to avoid heavy fines or suspension of activities as a result of visits from various state supervisory authorities, the board of the housing association applies to a private audit firm for a preliminary audit.

Based on the results of the audit, employees of the audit firm can point out errors to the accountant and chairman allowed in the accounting, as well as ways to eliminate them.

The order of this process

What happens first is conclusion of an agreement with the executing company... The contract with the audit company specifies:

• audit objectives;
• timing of the event;
• location;
• the period being checked;
• list of required documentation.

Attention! An auditing firm must be registered in the federal register of auditing organizations in order to obtain the right to be called such, and the employees of the firm carrying out the audit must have an auditor's certificate (Article 3 of the Federal Law No. 307 and Article 4 of the Federal Law No. 307 "On Auditing Activity").

Article 3 of the Federal Law No. 307 "On Auditing Activities". Auditing organization

• An audit organization is a commercial organization that is a member of one of the self-regulatory organizations of auditors.
• A commercial organization acquires the right to carry out audit activities from the date of entering information about it in the register of auditors and audit organizations of a self-regulatory organization of auditors (hereinafter referred to as the register of auditors and audit organizations), of which such an organization is a member.
• A commercial organization, information about which has not been entered in the register of auditors and audit organizations within three months from the date of making an entry about it in the Unified State Register of Legal Entities, is not entitled to use the word "audit" in its name, as well as derivative words from the word "audit ".

As a check period the calendar year is usually indicated... After signing the contract, the company's employees proceed to the audit in the following order:

1. familiarization with the structure housing associations and the specifics of doing business;
2. the study financial and reporting documents for the period selected for verification;
3. comparison of the actual situation with planned indicators and identification of inconsistencies;
4. search for reasons inconsistencies;
5. drawing up an act audit.

In the course of familiarization, the charter, accounting policy, the procedure for its implementation in a particular partnership is studied.
Upon detection discrepancies between planned and calculated indicators, employees of the executing company begin to check accounting statements and primary payment documents.

In particular, the correspondence of the transactions used by the accountant of the housing company is checked for compliance with the plan of sub-accounts of the Ministry of Finance.

How to draw up an act correctly?

The inspection report is drawn up by the employees of the auditor and contains the following information:

• the name of the housing association and the period of implementation of the audit;
• verified financial activities;
• identified shortcomings and mistakes;
• methods of elimination mistakes.

At the end of the act, the seal of the executing company must be affixed and the signature of the person in charge... Act - a confidential document drawn up in duplicate, one for the customer and the contractor.

Important! The check can be either complete or partial. A full check, with an audit of all the documentation of the HOA, is usually ordered before the visit of employees of the prosecutor's office or housing supervision, and a partial check may include a small area, for example, personal income tax declarations before the formation of tax reports.

Upon detection of violations, the management of the partnership should eliminate them in accordance with the recommendations of the auditors before the visit of the supervisory services, in order to avoid:

1. penalties;
2. layoffs;
3. civil and criminal liability;
4. deprivation of the right to hold positions in housing organizations.

If the audit was initiated and carried out by the prosecutor's office or the tax office, the partnership is given a term (10 working days) to eliminate violations.

Conclusion

So, verification of the financial activities of the HOA may be conducted by a resident complaint supervisor or an audit firm for identifying shortcomings in work and preparation for possible unscheduled inspections.

To avoid possible penalties, it is necessary regularly carry out internal audits of accounting by the auditor of the partnership or an outsourced specialist, based on the results of which to bring the activities of the accounting department in accordance with the rules.

To competently manage an apartment building, you need to make a lot of effort and common sense, since this is a very difficult job that requires a number of preparatory work. As in any field of activity, in any enterprise, the plan is always the basis. Exactly planning makes it possible to draw up a list of works and activities, evaluate and predict possible results based on the parameters that determine efficiency. Planning helps to clearly define a goal and set specific time frames for activities that will help achieve this goal. When works are carried out according to the planned schedule, it is easier to track them. deviation from plan, calculate the efficiency of the work performed by the managing organization. If you have a ready-made plan in your hands, you can analyze the work done and, if necessary, adjust the intended goals, the deadlines for achieving them, or determine and foresee risks that could not be identified in the early planning periods.
The HOA is usually drawn up annual plan, on which all the work is carried out. It is he who allows the owners and persons exercising control to imagine the goals, the general issues outlined for the solution, which are required to be achieved over a certain period, putting together some effort. To plan was officially adopted, it is first prepared by representatives of the HOA board, and then the plan is approved by the owners of the dwellings. At the meeting, each homeowner in the house can make his own proposals and amendments, the owners can refuse the adopted decision regarding this or that issue, vote for its change, etc. After holding a meeting and discussing all the nuances, one common goal emerges in front of all participants in the homeowners' association, which will be achieved with a clear implementation of the approved plan. Each resident of an apartment building should take the goal set as his own, and do everything possible to achieve it. The plan is not usually drawn up for a period longer than one calendar year. Responsible for the implementation of the plan are the chairman of the HOA and the board.
The most important points that must be indicated in the plan are several points. First, there is a list of activities that are scheduled for implementation in the coming year. This can be carrying out repair and restoration work in the house, bringing all systems and intra-house networks into proper working order, carrying out activities that will ensure the timely supply of all communal resources, creating the most comfortable living conditions for people in the house. Secondly, the plan indicates a clear cost that will be required to implement one or another of the activities provided for in the plan. Thirdly, a mandatory addition to each event is the definition of its clear deadlines. The plan must indicate the persons who are responsible for the proper performance of work and their timeliness. It is also necessary to calculate the result from carrying out the planned activities. An important point is to anticipate possible risks, identify ways to detect and eliminate them. All these points can also be called the stages of drawing up a plan, following which, you can avoid missing an item.
Plan is an important official document, so it must be drawn up in accordance with all the requirements for regulatory documentation. It must contain the necessary signatures and the seal of the organization.
At the end of the reporting period, representatives of the HOA board are required to provide full event report, and also indicate what of the planned could not be done and for what reasons. A financial report is also drawn up to show the owners how much the compiled estimate of income and expenses has been completed. The report is presented at the meeting of the owners. It is best to provide detailed report for each article, for example, show what part of the money went to pay workers who were hired to perform certain jobs. Everyone wants to know how justified is the remuneration of workers, as well as directly employees of the HOA, whether they cope with the tasks set, so any concealment of facts and amounts by the board or the accounting department of the HOA can immediately provoke dissatisfaction and suspicion among the tenants.

In order to maintain and improve the condition of apartment buildings, save resources, and increase the comfort of living, HOA-Engineer LLC proposes in 2020, together with the owners of the premises, to work on identifying the opinions and wishes of residents in order to take them into account when preparing draft plans and cost estimates for the maintenance of apartment buildings. houses.

During a planned inspection of the common property of the housing stock, action plans were prepared for its maintenance and improvement in the spring-summer period of 2020 for the assigned areas.

Work plan for 2019 for the maintenance and repair of common property

In order to maintain and improve the condition of apartment buildings, save resources, and increase the comfort of living, HOA-Engineer LLC proposes in 2019, together with the owners of the premises, to work on identifying the opinions and wishes of residents in order to take them into account when preparing draft plans and cost estimates for the maintenance of apartment buildings. houses.

During a planned inspection of the common property of the housing stock, action plans were prepared for its maintenance and improvement in the spring-summer period of 2019 for the assigned areas.

Work plan for 2018 for the maintenance and repair of common property

In order to maintain and improve the condition of apartment buildings, save resources, and increase the comfort of living, HOA-Engineer LLC proposes in 2018, together with the owners of the premises, to work on identifying the opinions and wishes of residents in order to take them into account when preparing draft plans and cost estimates for the maintenance of apartment buildings. houses.

During a planned inspection of the common property of the housing stock, action plans were prepared for its maintenance and improvement in the spring-summer period of 2018 for the assigned areas.

Work plan for 2017 for the maintenance and repair of common property

In order to maintain and improve the condition of apartment buildings, save resources, and increase the comfort of living, HOA-Engineer LLC proposes in 2017, together with the owners of the premises, to work on identifying the opinions and wishes of residents in order to take them into account when preparing draft plans and cost estimates for the maintenance of apartment buildings. houses.

During a planned inspection of the common property of the housing stock, action plans were prepared for its maintenance and improvement in the spring-summer period of 2017 for the assigned areas.

1. Elevator maintenance.
2. Maintenance of gas networks.
3. Delivery of land for flower beds.
4. Repair of the children's carousel 19
5. Roof repair 32, 34

Work plan for 2015 for the maintenance and repair of common property

In order to maintain and improve the condition of apartment buildings, save resources, and improve the comfort of living, HOA-Engineer LLC proposes in 2015, together with the owners of the premises, to work on identifying the opinions and wishes of residents in order to take them into account when preparing draft plans and cost estimates for the maintenance of apartment buildings. houses.

The plans are to carry out the following works in 2015:

1. Sanitary works for the maintenance of common areas.
2. Maintenance of the land plot included in the common property.
3. Collection, transportation and disposal of solid household waste.
4. Elevator maintenance.
5. Maintenance of gas networks.
6. Preparing the house for seasonal use, conducting technical inspections, minor repairs.
7. Emergency dispatch service, fulfillment of requests from home owners.
8. Deratization and pest control - as needed.
9. Replacement of internal doors at 36,30,32
10. Delivery of sand to playgrounds.
11. Delivery of land for flower beds.
12. Sealing horizontal and vertical joints of reinforced concrete panels of houses.
13. Installation of backs on benches 36 (entrances 1,2,3)
14. Repair of six openings of a children's playground at 30,32,34,36
15. Repair of the children's carousel 30,32,34,36
16. Painting benches, elements and small forms in children's playgrounds 30,32,34,36
17. Roof repair, d.36 (entrance 3)
18. Finishing of the slopes of the entrance doors, d.36 (entrances 1,2)
19. Repair of entrance 30 (entrance 1)
20. Repair of entrance 32 (entrance 1)

During a planned inspection of the common property of the housing stock, action plans were prepared for its maintenance and improvement in the spring-summer period of 2015 for the assigned areas.

Work plan for 2016 on the maintenance and repair of common property

In order to maintain and improve the condition of apartment buildings, save resources, and increase the comfort of living, HOA-Engineer LLC proposes in 2016, together with the owners of the premises, to work on identifying the opinions and wishes of residents in order to take them into account when preparing draft plans and cost estimates for the maintenance of apartment buildings. houses.

We plan to carry out the following works in 2016:

1. Sanitary works for the maintenance of common areas.
2. Maintenance of the land plot included in the common property.
3. Collection, transportation and disposal of solid household waste.
4. Elevator maintenance.
5. Maintenance of gas networks.
6. Preparing the house for seasonal use, conducting technical inspections, minor repairs.
7. Emergency dispatch service, fulfillment of requests from home owners.
8. Deratization and pest control - as needed.
9. Delivery of land for flower beds.
10. Sealing horizontal and vertical seams of reinforced concrete panels of houses. (Khrushchev, 30,32,34,36)
11. Repair of the children's carousel 19
12. Painting benches, elements and small forms in children's playgrounds 30,32,34,36
13. Roof repair 32, 34
14. Repair of the entrance 34 (entrance 1)
15. Repair of the entrance, 32 (entrance 2)
16. Replacement of incandescent lamps with energy-saving lamps and replacement of shades.

During a planned inspection of the common property of the housing stock, action plans were prepared for its maintenance and improvement in the spring-summer period of 2016 for the assigned areas.

Approved

Board of the HOA "Nadezhda"

Minutes No. 12 dated 28.12.2014

Approved

general meeting of members of the HOA "Nadezhda"

Minutes No. 1 dated 01/10/2015

FINANCIAL PLAN

( estimate of income and expenses) HOA "Nadezhda" for 2015.

Mandatory contributions:

Maintenance of common property - 6.89 rubles.

Total: 20.64 rubles.

Appendices to the financial plan (estimate of income and expenses):

Appendix No. 1 - Article 1.2 The need for inventory, detergents, PPE.

Appendix No. 2 - article 1.5 Improvement of playgrounds in the courtyard of the house,

adjoining territory

Appendix No. 3 - staffing table of HOA "Nadezhda" for 2015.

Appendix 4 - the planned payroll of HOA "Nadezhda" for 2015.

Appendix # 5 - article 8.6 Mail, communications, internet services, payment for the HOA website.

Appendix No. 6 - article 9.6 Repair of entrances

Chairman of the Board of HOA "Nadezhda" ----------------------- L.N. Afonina

Appendix # 1

To the financial plan

HOA "Nadezhda" for 2015

Article 1.2 The need for inventory, detergents, PPE:

1. Synthetic broom 2 * 400 = 800 rubles.

2. Cotton gloves 12 * 30 = 360 rubles.

3. Rake 2 * 300 = 600 rubles.

4. Bayonet shovel 2 * 300 = 600 rubles.

5. Garbage scoop 4 * 50 = 200 rubles.

6. Bin for rubbish and washing floors 2 * 200 = 400 rubles.

7. Broom 2 * 100 = 200 rubles.

8. Floor rag 4 * 100 = 400 rubles.

9. Rubber gloves 12 * 50 = 600 rubles.

10. Powder for cleaning floors 12 * 50 = 600 rubles.

11. Whiteness for cleaning floors 12 * 60 = 720 rubles.

12. Mop 1 * 150 = 150 rubles.

13. Vest for the janitor 1 * 500 = 500 rubles.

14. Ice ax 1 * 950 = 950 rubles.

Total: 7080 rub.

Appendix No. 6

To the financial plan

HOA "Nadezhda" for 2015

Article 9.6 Repair of entrances

1. Whitewashing of walls (grouting cracks, treating surfaces affected by fungus)

2. Painting "boots", trash valves, fences, doors of floor switchboards.

"Approved" by the General Meeting of the owners of premises, members of the Homeowners 'Association "Edinstvo", building 93/2, along Saratov highway, Balakovo Appendix to Minutes No. 6 dated March 29, 2015. Work plan of Homeowners' Association "Unity" for 2015 No. Name of work 1 Work with external organizations 1.1 Conclusion or extension of contracts: - with resource supply and service organizations; - with organizations renting common house property 1.3 Control examination and recommendations for replacing metering devices (IPU) of resource consumption of residents of the house. 2 Provision of housing and communal services 2.1 Uninterrupted provision of premises owners with utilities (heat, hot water supply, cold water supply, electricity, sewerage, garbage disposal, ensuring the operability of intercoms and elevators) Deadline / / frequency January Contractor Manager January December Manager, electrician, plumber daily Manager, plumber, electrician, janitor 3 Technical inspection of the house 3.1 Walking around and technical inspection of the house, checking the serviceability and parameters of work: - engineering networks located in the basement of the house; - interfloor seams; - those. floor; - debris of cameras; - entrances; - electrical wiring; January, Manager - roofing; May, Board - sidewalks and approaches to entrances; September - access canopies and entrances to porches; - condition of common areas; - adjoining territory. Preparation of house inspection certificates and transfer to the BIS Administration. Preparation of a certificate on the necessary funds for current repairs 4 Heating unit (heating and hot water supply system) 4.1 Checking instrumentation May-September Plumber 4.2 Notifying residents about the date of shutdown and activation: heating systems; April-September, Manager - water supply during repair work as needed 4.3 Preparation of the heating and hot water supply system for the heating season: - adjustment of taps, stuffing box, small Plumber September repair of thermal insulation, elimination of leaks; - disassembly, inspection and cleaning of mud collectors of control valves, valves, gate valves; 4.4 4.5 4.6 5 5.1 6 6.1 - descaling of shut-off valves, etc. Delivery of the heating unit to the supervising organization and obtaining an act of readiness of the heating unit for the heating season. Regulation of the heating system Elimination of shortcomings in the operation of hot water supply and central heating. Repair and replacement of taps, gate valves, pipes, ball, automatic valves, shut-off and control valves for the water supply and heating system in the basement of the house and on those. floor Preparation of documents for the reconstruction of the hot water supply and heating systems. Estimating the cost of the work. Choosing an organization to carry out the work. Carrying out work. Cold water supply system Routine inspections of cold water supply and sewerage systems (changing gaskets in water taps, sealing squeegees, eliminating blockages), if necessary, troubleshooting Power supply Wiping lamps in public places 6.2 Restoration of lighting on the site - entrance to the engine room of elevators, exit to the roof 6.3 Repair in the electrical room in the second staircase (painting the metal cabinet) 6.4 Replacing burned out electric lamps and indoor lamps in public areas and outdoor lighting. Reconstruction of sound sensors to sensors - movement (according to financial capabilities) 6.5 Checking the heating of the contacts of electrical panels, if necessary, broaching contacts 6.6 Checking the state of the switching equipment of electrical panels 6.7 Checking the condition of cable routes and wiring of the power network, lighting network 6.8 Checking the grounding of the sheath of the electrical cable, measurement of the insulation resistance of the wiring 6.9 Inspection of the condition of circuit breakers, if necessary, replacement of faulty 6.10 Control of the condition of electrical installation products (sockets, switches, lamps) located in public places, if necessary, repair or replacement of faulty 7 Roof 7.1 Cleaning the roof from debris, dirt, leaves 7.2 Routine repair of the roof. The scope of work is determined upon examination after the fact 8 Maintenance and cleaning of entrances 8.1 Ensuring high-quality and regular, in accordance with September Manager October-November January-December Plumber March-October Managing Board January-December Plumber 1 time per year Electrician January-March Electrician March-September Electrician in fact April April Electrician Electrician Electrician 1 time per year Electrician 1 time per year Electrician 1 time per year Electrician permanently 1 time per year June-October Electrician Under contract Manager, contractors Cleaner 8.2 8.3 8.4 8.5 8.6 9 with contract, stairwell cleaning and common areas, including: a) sweeping all platforms and staircases b) cleaning all platforms and staircases, wiping window sills and doors c) general cleaning (washing all platforms and stairs, window sills, doors, batteries, washing windows with inside) Insulation of window and door openings Checking door closers on entrance doors Replacing broken glass in staircase windows Making handrails at the entrance to the entrances Arrangement of concrete ramps for rolling out garbage cans in 4 garbage chambers Cleaning of the local area 9. 1 Cleaning: - playground and waste bins; - debris of cameras; 9.2 Garbage removal 9.3 Cleaning in winter: - cleaning paths from freshly fallen snow - sweeping the territory on days without snowfall - cleaning the territory from compacted snow - cleaning the territory with ice and ice - treating the territory with anti-ice reagents 9.4 Cleaning during the warm season: - sweeping the territory - cleaning lawns - mowing lawns and shrubs, cutting down overgrowth, raking grass - whitewashing trees and curbs 9.5 Cleaning the basement and those debris. floor 9.6 Carrying out cleaning after snow melt on the playground and the adjacent territory to the house 10 Improvement 10.1 Improvement of the local area. Conducting subbotniks (painting sidewalk curbs, elements of a playground, benches, planting flowers) 10.2 Sawing a tree at entrance 1 11 Routine work on: 11.1 - deratization - disinfestation 12 Informing residents 12.1 Providing information to owners through information boards at each entrance and using the HOA website "Unity": - about changes in tariffs; - on the work of the HOA Board; - about pressing issues of operation and management; - about the hours of reception and work of the HOA employees; - about emergency situations; - on holding various events; 2-3 times a week 2-3 times a week 1 time per year (April-July) upon the fact upon the fact upon the fact May-October Under the contract Under the contract Under the contract Under the contract May-October Contractors daily according to the schedule according to the schedule Janitor according with a list of works, in fact 5 times a week 1 time in 2 days at least 3 times a year 1 time a year September March-May April, May, September, October May-October Subbotniks Manager, Management Board, Residents Manager 1 time per month, 1 time per year Under the contract permanently Manager - about debtors for utility and other payments, etc. 13 Accounting and collection of payments 13.1 Maintaining accounting records and accounting records for house management (Tech. service. and Cap. rem.) 13.2 Control of the payment by the owners of the premises of the established mandatory payments and contributions until the 10th and 25th day of the month following the settlement 14 Procurement 14.1 Purchase of tools, equipment and materials necessary for technical th maintenance, work and repair of ODI. 15 Maintenance and repair of ODI 15.1 Compliance with the rules of property maintenance and fire safety 15.2 Repair of interfloor joints 16 16.1 16.2 16.3 16.4 16.5 16.6 16.7 Management documentation and office work Maintaining a register of owners, a register of HOA members Keeping technical documentation around the house Maintaining electronic passports on websites. Accounting for certificates of ownership Accounting for labor contracts and job descriptions of HOA service personnel and other documentation Conclusion of contracts with apartment owners who are not HOA members, on the provision of services for house maintenance and overhaul. service payments Accounting for applications from owners of premises 17 Conducting general meetings of HOA members 17.1 Extraordinary general meetings of HOA members. 17.2 17.3 18 18.1 18.2 18.3 permanently Accountant permanently Accountant January-December To the General Meeting of 2016: report on and the Manager, the results of the audit, implementation of the work plan, the Management Board, January-March on financial and economic activities for 2015, auditor, approval of the estimate of income and expenses for 2016 accountant Bringing the decisions of the General Meetings and voting until within 10 days. Owners' Manager. Deputy Program. Asphalting of sidewalks and intra-block roads according to the schedule. Manager. Delivery of sand and soil. Arrangement of the sports ground according to the schedule Manager Installation of benches and ballot boxes at the entrances according to the schedule Manager 1. All planned works will be performed at 100% payment by the tenants of the Maintenance rate. 2. With cost savings and at the expense of the income received, unplanned work can be carried out. 3. Uncompleted works will be included in the work plan for 2016. Manager HOA "Edinstvo" N.P. Egorova