The Manager's Duty to Account Under the Mandate

As a mandatary, the manager has the duty to render an account of their work and to hand over to the condominium everything received by reason of the appointment. This is the principle of Article 1713 of the Italian Civil Code, which requires the mandatary to render to the principal an account of their work and to deliver everything received on account of the mandate. In a condominium this duty intertwines with the annual report governed by Article 1130-bis, but has a broader scope, because it concerns the entire fiduciary management.

The basis in the mandatary's duty

The duty to render an account is inherent in the mandate. Whoever manages another's affairs and money must be able to demonstrate, in a verifiable way, how they administered them. Article 1713 expresses this duty in two directions: rendering the account, that is, informing clearly and with documentation about the activity carried out and its results, and returning what was received on the principal's behalf, from contributions collected to documents and cash balances. In a condominium the principal is the community of owners, holder of the right to know and control the management.

Rendering the account and returning what was received

The duty has a twofold content. On one side the manager must account for income and expenditure, management choices and the state of ongoing relationships. On the other, they must make available to the condominium everything received in exercising the mandate: sums, accounting documents, contracts and relevant correspondence. Presenting figures is not enough: the supporting vouchers must be handed over, so that the account is genuinely verifiable.

The relationship with the condominium report

The annual report under Article 1130-bis is the main periodic implementation of the duty to render an account. It comprises the accounting register, the financial summary and an explanatory note on the management, indicating ongoing relationships and pending matters. The report approved by the meeting is the moment when the account is rendered and verified, but the duty under Article 1713 is not exhausted by it: the duty of continuous transparency and of handing over what was received remains.

• The accounting register with income and expenditure items
• The financial summary of the management
• The explanatory note and the ongoing relationships
• The expense vouchers and supporting documentation

The owners' right to inspect

The duty to render an account is matched by each owner's right to view and obtain copies of the documentation, particularly ahead of approval of the report. The manager may not unjustifiably refuse access requests: the rendering of the account is effective only if the owners can verify the data. Control must be exercised in reasonable ways, without obstructing the management, but it remains an essential right of the principal.

Failure and its consequences

Failure to render, or irregular rendering of, the account is one of the manager's most serious breaches. Article 1129 lists it among the grounds justifying removal, including by court order, on the application of any owner. Beyond removal, a manager who fails to render the account may be ordered to do so and to compensate for damage. The condominium's right to obtain the report does not lapse easily and may be enforced even after the appointment has ended.

Rendering the account at the end of the mandate

At the end of the appointment the duty to render an account takes on full significance. The outgoing manager must hand over to the successor or to the condominium the updated accounts, the documents, the remaining sums and every asset received for the management, so as to allow continuity and control over the entire period administered. The final rendering of the account closes the fiduciary relationship and releases the manager, provided it is complete and documented.

Rendering the account clearly and verifiably is easier when the accounts are orderly and the vouchers are linked to their items. AmministraPro generates the report according to the statutory structure, keeps the supporting documents and facilitates the owners' review. You can see the features at /funzioni and the plans at /prezzi.