Annual statement of services
The accounting module is in preparation — see Accounting (overview). This page describes planned features.
The annual statement is a statutory obligation of every HOA — once a year the owners find out how the actual payments for heating, water, maintenance and other services compared with what they paid in advance.
OpenResi guides you through the entire process with a wizard — step by step, with validation at every step.
Statutory deadlines
| Country | Statement delivery deadline | Act |
|---|---|---|
| Slovak Republic | By 31 May of the following year | § 7b ods. 3 / § 8a ods. 2 zák. 182/1993 Z. z. |
| Czech Republic | Within 4 months after the end of the settlement period | § 7 ods. 1 zák. 67/2013 Sb. |
Slovakia — failure to meet the deadline risks loss of entitlement to the management fee (§ 8a ods. 4 zák. 182/1993 Z. z.). OpenResi warns you about the approaching deadline 30 days in advance on the dashboard.
6-step wizard
Step 1 — payment matching check
OpenResi verifies that all bank payments have an assigned owner. If there are unposted payments, before proceeding you must:
- Match them to an owner (manually or with suggestions)
- Post them as other income (interest, refunds, donations)
- Return them to the sender (mistaken payments)
You cannot continue while there is an unposted payment in the bank.
Step 2 — invoice categorization
All supplier invoices must be assigned to a category (water / heat / elevator / …). OpenResi shows you a list of uncategorized ones.
Step 3 — meter readings
For allocation of heating and TUV under the decree:
Slovakia — Act No. 657/2004 Z. z., Decree 240/2016 Z. z. (optional)
Czech Republic — Decree 269/2015 Sb. as amended by 376/2021 Sb. (mandatory):
- Ratio of base component / consumption component (default 40 / 60%, configurable based on PENB)
- Per entrance: countable area of the unit
- Per unit: heat indicators (RTN) + TUV water meters
- Automatic application of ±20% correction under the decree
Owners can enter the readings themselves online (with the chairman's permission) or an authorized person enters them.
Step 4 — per-owner preview
OpenResi generates a statement preview for each owner:
| Owner | Unit | Actual costs | Advance payments | Difference |
|---|---|---|---|---|
| Novák | 12 | 1 234,50 € | 1 200,00 € | −34,50 € (underpayment) |
| Horváth | 14 | 1 102,00 € | 1 200,00 € | +98,00 € (overpayment) |
| Krížová | 27 | 2 405,80 € | 2 400,00 € | −5,80 € (underpayment) |
Before publishing the chairman can review every row — if there is an anomaly, go back in the wizard.
Step 5 — publishing the PDF
After the preview is approved, OpenResi generates:
- An individual PDF for each owner (with their unit and amounts)
- A summary PDF report for the archive
- PDF attachments with the breakdown of services and allocation keys
The PDFs are available in the app and OpenResi sends owners an email notification with the summary + a link to download.
Step 6 — locking the period
After publishing, the period is locked:
- In the locked part of the accounting no record can be changed
- Corrections are made by reversal + new entry in the current period
- Owners and the audit committee have guaranteed permanence of the published data
Statement for the owner
In the app (the "Annual statement" section) the owner sees:
Current statement
The amount that they have to pay extra or will receive back.
| Status | What happens |
|---|---|
| Underpayment | The owner receives a PDF with a dynamic QR code to pay the difference |
| Overpayment | The chairman refunds the overpayment (usually within 90 days) or offsets it against future fee schedules |
Breakdown detail
The owner sees:
- Actual costs by service
- Advance payments
- Allocation key used (§ 7 ods. 2 zák. 67/2013) for each service
This transparency eliminates speculation about how the amount was calculated.
Download PDF
The "Download statement (PDF)" button downloads the personal statement. The owner keeps it for their records.
Complaint procedure (CZ)
In the Czech Republic the owner has the right to file a complaint about the statement within 30 days of delivery (§ 8 zák. 67/2013 Sb.). The chairman must respond to the complaint within another 30 days.
OpenResi supports this process:
- The owner clicks "File a complaint" in the statement detail
- Fills in the reason and attachments (e.g. meter readings)
- The complaint lands in the chairman's queue
- The chairman accepts (corrects the statement) or rejects (with reasoning)
- Auto-confirmation on expiry of the deadline
The complaint status is visible to both sides.
Approval by the owners' assembly
Under § 7c ods. 9 zák. 182/1993 Z. z. (CZ: § 1208 of the Civil Code) the annual financial statement must be approved by the owners' assembly.
In OpenResi:
- The chairman convenes a meeting (or a per-rollam vote) with the agenda item "Approval of the annual financial statement for year X"
- Uses a "written" or "at the meeting" vote type
- After approval the statement status in the accounting is marked as "approved"
- Without approval the statement remains in "draft" status — it is only provisionally valid
Archiving and retention periods
| Document | Retention period | Act |
|---|---|---|
| Annual financial statement | 10 years | § 35 zák. 431/2002 Z. z. (SK) / § 31 zák. 563/1991 Sb. (CZ) |
| Bank statements and invoices | 10 years | same |
| Meeting minutes | Permanently | (HOA obligation) |
OpenResi never deletes data — it keeps it as soft-delete with a complete audit trail of all changes. A signed export of all records is available for the audit committee.
For the audit committee
Members of the audit committee have an extended view in OpenResi:
- All income and expenses with attached PDFs
- Audit log of all changes (who, when, what)
- Export of a signed file for independent audit
Because everything is in one system, an audit takes hours instead of days.