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Toiminnantarkastajille annettava edellytykset toimia

Timo Tossavainen 120 26.2.2012, 20:39
Tänä keväänä tehdään ensimmäiset toiminnantarkastukset taloyhtiöissä. Viime vuonna valittiin ensi kertaa yhtiökokouksissa toiminnantarkastajia, jotka nyt suorittavat toiminnantarkastuksen sekä laativat toiminnantarkastuskertomuksen. Mitä toiminnantarkastajien tehtäviin kuuluu ja miten tarkastus tulee suorittaa? Asunto-osakeyhtiölain muutosten mukanaan tuoma toiminnantarkastus korvaa taloyhtiöissä aiemmin osakkaiden tekemän ns. maallikkotilintarkastuksen. Muutoksia toki on, mutta ei mahdottomia.
Toiminnantarkastuksen suorittaa yhtiökokouksen valitsema toiminnantarkastaja. Taloyhtiön hallituksen ja isännöitsijän on varattava tilaisuus suorittaa tarkastus siinä laajuudessa kuin toiminnantarkastaja katsoo sen tarpeelliseksi. Lisäksi isännöitsijän ja hallituksen on annettava sellaista tietoa ja apua, jota toiminnantarkastaja pyytää tehtävänsä suorittamiseksi.

Toiminnantarkastus sisältää yhtiön talouden ja hallinnon tarkastuksen yhtiön toiminnan laadun ja laajuuden kannalta riittävällä tavalla. Tavoitteena on aiempaa maallikkotilintarkastusta vastaava tarkastus, joka suoritetaan taloyhtiön osakkeenomistajien kannalta riittävä tavalla tarkastellen yhtiön taloutta ja hallinnon toimintaa.

Toiminnantarkastuksen suorittaminen voidaan jakaa esim. seuraaviin osiin: hallinnon tarkastus, kirjanpidon ja tilinpäätöksen tarkastus sekä toimintakertomuksen tarkastus. Toiminnantarkastajan on annettava päivätty ja allekirjoitettu toiminnantarkastuskertomus. Jos taloyhtiöllä on tilintarkastaja, antaa hän oman erillisen tarkastuskertomuksen. Mikäli taloyhtiöllä on useampi toiminnantarkastaja, voivat he antaa yhteisen tarkastuskertomuksen.

Isännöitsijän sekä hallituksen on mahdollistettava toiminnantarkastuksen suorittaminen sekä autettava ja kenties myös opastettava toiminnantarkastajaa.

Toiminnantarkastajan tehtävistä ja tarkastuksen suorittamisesta löytyy lisätietoa Taloyhtio.netin sivuilta sekä piakkoin julkaistavasta oppaasta. Näihin tutustuminen kannattaa!
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Omistajat päättävät yhtiönsä hallinnon järjestämisestä
04.06.2014 12:46 5 Timo Tossavainen
Kaikissa yhtiöissä - ja siten myös asunto-osakeyhtiöissä - on omistajien asia päättää millä tavoin he haluavat oman yhtiönsä hallinnon organisoida. Palveluntuottajien tehtävänä ei ole hypätä roolistaan ja ryhtyä omistajien puolesta asiaa ratkomaan haluamakseen, vaikka kuinka mieli tekisi. Taloyhtiön hallinnon järjestäminen on omistajien asia, ei palveluntarjoajien asia.
Hissi auttaa vanhuksia asumaan kotona
05.09.2012 11:10 1 Timo Tossavainen
Suurin osa ikäihmisistä asuu ja haluaa asua omassa kodissaan mahdollisimman pitkään. Kotona asumisen edellytyksiä rajoittaa monesti asuintalon hissittömyys, sillä ilman kotitalon hissiä ei liikkuminen kodin ulkopuolella aina onnistu. Ympäristöministeriön asettaman työryhmän mukaan tehokkain tapa parantaa ikääntyneiden asumisoloja on korjata asuntoja ja asuinrakennuksia esteettömiksi. Työryhmä luovutti elokuussa ehdotuksensa ikääntyneiden asumisen kehittämisohjelmaksi vuosille 2012-15.
Toiminnantarkastajille annettava edellytykset toimia
26.02.2012 08:39 120 Timo Tossavainen
Tänä keväänä tehdään ensimmäiset toiminnantarkastukset taloyhtiöissä. Viime vuonna valittiin ensi kertaa yhtiökokouksissa toiminnantarkastajia, jotka nyt suorittavat toiminnantarkastuksen sekä laativat toiminnantarkastuskertomuksen. Mitä toiminnantarkastajien tehtäviin kuuluu ja miten tarkastus tulee suorittaa? Asunto-osakeyhtiölain muutosten mukanaan tuoma toiminnantarkastus korvaa taloyhtiöissä aiemmin osakkaiden tekemän ns. maallikkotilintarkastuksen. Muutoksia toki on, mutta ei mahdottomia.
Oikeus luvattomaan pysäköintiin
30.08.2011 09:53 124 Timo Tossavainen
Taloyhtiön piha-alueen käyttö ja pysäköinti ovat aiheuttaneet julkisen keskustelun, jossa laineet lyövät yli varsin pahasti. Kuka saa parkkisakon kirjoittaa ja määrääkö linjan korkein oikeus vai eduskunnan perustuslakivaliokunta ovat periaattellisia kysymyksiä. Mutta näissä debateissa unohtuu mistä itse asiassa oikein on kysymys ja mikä on se ongelma, joka pitäisi ratkaista! Väärinpysäköinti taloyhtiöiden alueella on saatava loppumaan ja siihen löydettävä keinot.
Taloyhtiön taistelupari - Batman ja Robin?
01.02.2011 11:18 0 Timo Tossavainen
Wikileaks vuoti julkisuuteen amerikkalaisraportteja, joissa kuvattiin varsin osuvasti - vaikkakin hieman mauttomasti - Venäjän voimakaksikkoa presidentti Medvedeviä ja pääministeri Putinia. Batman ja Robin -sanapari kertoo lyhyesti ja ytimekkäästi tiiviistä yhteistyösuhteesta sekä taisteluparin rooleista. Onko tästä jotain opittavaa taloyhtiöihin? Asukkailla usein ja hallituksen jäsenilläkin on monesti hieman epäselvää mitkä taloyhtiön tehtävistä kuuluvat kenellekin.
Vastakkainasettelun aika?
22.08.2010 10:18 5 Timo Tossavainen
Taloyhtiö on oiva foorumi erilaisille vastakkainasetteluille. Ihmisiä toimii eri rooleissa, eikä roolit ole aina selkeät tai oikein ymmärretyt. Jokaisella on omia käsityksiään ja ennakkoluuloja toisten toimijoiden motiiveista. Oma halut ja vaikuttimet eivät aina tule selvästi toisille kerrotuksi. Mutta onko sittenkään mieltä kaikkien mahdollisten vastakkainasetteluiden lietsonnalle ja onko siitä kenelle(kään) hyötyä tai etua?
Hallituksen koulutus osakkaan eduksi
26.10.2009 08:17 7 Timo Tossavainen
Osaava hallitus on taloyhtiön osakkeenomistajan etu, sillä hallitus paitsi hoitaa talon asioita ja huolehtii asumisen perustasta toimii se myös ison osakesalkun hoitajana. Asunto-osakkeen omistajista pääosa on tehnyt elämänsä suurimman rahallisen sijoituksen ostamalla oman asunnon asunto-osakeyhtiöstä. Ketkä tätä sadan, kahden tai useammankin sadan tuhannen euron osakesijoitusta sinun talossasi hoitavat ja millä osaamisella?
Energiatehokkuus - eurojen säästöä vai pallonpelastusta?
22.09.2009 10:48 116 Timo Tossavainen
Kukaan ei tarkoituksellisesti toimine energiatehottomasti, mutta liian harvassa talossa vielä otetaan energiatehokkuutta tarpeeksi tosissaan. Liian moni taloyhtiö suhtautuu vielä välinpitämättömästi energiatehokkuuteen. Nyt on syytä ottaa asia vakavasti, miettiipä sitä sitten pallonpelastuksen tai omien eurojen kannalta. Turha kulutus karsimalla saadaan sekä säästöä energiamenoissa että voidaan osaltaan olla ilmastonmuutosta torjumassa.
Osaaminen maksaa - osaamattomuus tulee kalliiksi
22.09.2009 05:34 2 Timo Tossavainen
Taloyhtiöissä manataan monesti miten kalliita erilaiset palvelut ovat. Milloin isännöintiä ja milloin kiinteistöhuoltoa halutaan halvemmaksi. Hinnan lisäksi huomio tulee kiinnittää siihen mitä sillä saa. Halutaako hyvää vai halpaa? Vaikka osaaminen maksaa, niin se yleensä kannattaa. Osaamattomuus tulee usein monin verroin kalliimmaksi. Tyhjän saa pyytämättäkin, mutta hyvästä joutuu maksamaan.