Practical guide
How to Prepare the Extraordinary Works Report for the Meeting
At the end of an extraordinary project the owners' meeting is entitled to know precisely how the fund was spent. A separate works report, distinct from the ordinary report, sets out the resolved amount, how much was actually collected from owners, the payments made to the contractor and technicians, the withholdings, and the surplus or any additional contribution needed. An orderly, readable statement, accompanied by supporting documents, respects the clarity principles of Article 1130-bis and drastically reduces disputes. This guide explains what it must contain and how to present it.
Why a separate works report is needed
The condominium's ordinary report, required by Article 1130-bis, summarizes the annual management. Extraordinary works, however, have an earmarked fund and often a cycle spanning several financial years: mixing them with running costs would make the picture unreadable.
A separate works report meets the need for transparency and lets each owner immediately verify how much the project cost, how it was financed, and with what outcome. It is also the document on which the meeting resolves to approve the extraordinary management and any balancing settlement.
The basis of this report is the separate accounting kept during the site: if the fund's inflows and the payments were recorded in a dedicated ledger, the report almost builds itself.
What the report must contain
The statement must fully account for the project's financial cycle. It opens with the amount of the fund resolved by the meeting and the method of setting it up, full or by progress stages. Then comes the detail of how much was actually collected from owners against the resolved amount, showing any arrears.
On the outflow side it reports the payments to the contractor split by progress stage, the fees of the works supervisor and technicians, charges for permits and certifications, and the withholdings retained on the transfers. The statement closes with the fund balance: a surplus if inflows exceeded outflows, or an additional contribution needed otherwise.
- Resolved fund amount and method of setting it up
- Amounts actually collected and remaining arrears
- Payments to the contractor for each progress stage
- Technicians' fees, charges for permits and certifications
- Withholdings retained on the works transfers
- Final balance: surplus or additional contribution needed
The documents to attach
The report must be accompanied by the supporting documents that prove each item. The contractor's and professionals' invoices, the progress stages certified by the works supervisor, the transfer receipts, and any technical certifications required for the project must be kept available to the meeting.
Article 1130-bis grants owners the right to inspect and take copies of the supporting documents. Preparing an orderly file of the site documents from the start makes exercising this right easier and speeds up approval, because owners can directly verify the match between expenses and supporting documents.
Presenting the report at the meeting
The works report must be placed on the agenda of a meeting, which resolves to approve it. It is good practice to send it to owners together with the notice of meeting, allowing enough time to examine it, so that anyone with doubts can seek clarification before the session.
At the meeting the manager illustrates the statement, answers requests, and proposes the decision on the surplus or the additional contribution. A clear report, ordered by item and linked to supporting documents, shortens discussion and reduces the likelihood of a challenge to the approving resolution.
Building the report with software
If the site accounting was kept separate in management software, producing the works report is a matter of a few operations: the data on the fund, payments, withholdings, and surplus is already ordered and linked to the documents.
With AmministraPro you can keep the site as separate management and generate the project report with the detail of inflows, outflows, and balance, ready for the notice of meeting. The features are described on the /funzioni page and the available plans with their costs on the /prezzi page.
Frequently asked questions
Is the works report different from the annual report?
Yes. The annual report required by Article 1130-bis summarizes the ordinary management of the financial year. The extraordinary works report is a separate statement dedicated to the specific project and its fund. Keeping them distinct makes both more readable and reflects the earmarked nature of the fund's money.
Can owners see the works invoices?
Yes. Article 1130-bis grants owners the right to inspect and take copies of the supporting expense documents. The contractor's invoices, progress stages, transfer receipts, and technical certifications must be available to the meeting alongside the report.
What happens if the fund inflows exceeded the outflows?
The report closes with a surplus. The meeting decides how to allocate it: usually by returning it to owners per share or, if appropriate and resolved, by applying it to another use. The decision must be taken by the meeting, because the fund's money stays earmarked for the project until a different resolution.
When should the works report be presented?
Normally at the end of the project, when final payments, withholdings, and balance are known. For long sites spanning several financial years it can help to present interim reports, so as to keep the meeting updated on the progress of the fund and the expenses.
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