Practical guide
Which documents to request from the manager for the statement
To really check the annual statement, the allocation schedule alone is not enough: you need the documents that support it. The Italian Civil Code, in Article 1130-bis, defines what the statement must contain and grants every owner the right to inspect and obtain copies of the supporting documents of expenditure. Knowing which documents to request, and how to word the request, lets you arrive prepared at the meeting and exercise the control the law guarantees. This guide lists the essential documents, distinguishes mandatory ones from supplementary ones, and explains how to obtain them without friction.
Documents to request from the manager
- Accounting register with the year's movements in chronological order
- Financial summary and the condominium's balance sheet
- Explanatory note on the management
- Final allocation schedule of expenses per unit
- Bank statements and, if any, the cash account statement
- Supplier invoices and receipts for the main expenses
- Current supply and maintenance contracts
- Documentation of extraordinary expenses and their quotes
- Minutes of the meeting that approved the reference budget
The documents that make up the statement
Article 1130-bis of the Italian Civil Code establishes that the condominium statement contains income and expenditure items and any other data relating to the financial position, available funds and any reserves. In practice it consists of three documents: the accounting register, the financial summary with the balance sheet, and the explanatory note.
These three elements are the mandatory core: if one is missing, the statement is incomplete. The first thing to request, therefore, is confirmation that you have received them all. To the core is added the allocation schedule, which translates expenses into shares charged to each unit.
The supporting evidence: invoices, contracts and receipts
Besides the summary schedules, you have the right to consult the documents that prove the expenses: supplier invoices, payment receipts, maintenance and supply contracts. These are the supporting evidence that lets you verify that each recorded outflow corresponds to a real fact and an actual payment.
You do not need to request them all: it is best to focus on the most relevant items or those that show variances against the budget. For an extraordinary expense it is also useful to request the compared quotes and the resolution that authorised the works.
- Invoices and receipts for the largest expenses
- Periodic maintenance contracts
- Compared quotes for extraordinary works
- Resolutions that authorised the expenses
Bank statements to verify the balances
The manager is required to route the condominium's funds through a dedicated current account, as provided by Article 1129 of the Italian Civil Code. Bank statements are therefore key documents: they let you verify that the balance declared in the statement matches the actual funds and that the recorded movements are confirmed by the bank.
Requesting the year-end bank statement is the most direct way to ascertain the soundness of the figures. If the condominium also runs a cash box for small expenses, ask for its statement and the related receipts.
How to word the request
The request goes to the manager, preferably in writing, precisely indicating the documents you wish to consult and the reference period. Article 1130-bis grants the right to inspect and obtain copies at your own expense, without this obstructing the management: you can therefore ask for an appointment to consult or for copies to be sent.
Many firms provide an online private area where the statement and supporting documents are always available. With software such as AmministraPro, the owner independently accesses their condominium's documents, reducing requests and waiting times: you find the features at /funzioni and the plans at /prezzi.
Frequently asked questions
Can the manager refuse to show me the invoices?
No. Article 1130-bis of the Italian Civil Code grants every owner the right to inspect and obtain copies of the supporting documents of expenditure. The manager may organise the consultation so as not to obstruct the management, but cannot deny access to the accounting documents.
Do I have to pay to get copies of the documents?
Consulting the documents is free. The cost of reproducing copies, however, is borne by the owner who requests them, as provided by Article 1130-bis. It is reasonable to agree in advance with the manager on the terms and costs of any copies.
Which documents do I need to check my share?
You need the final allocation schedule, the thousandths (millesimi) table applied and the detail of the advances you paid during the year. With these three elements you can reconstruct the balance charged to you and verify that the allocation criteria are correct.
Can I request the documents outside the meeting period?
Yes. The right of access to documents is not limited to the moment the statement is approved. You can address the request to the manager at any time, provided it is not made without genuine reason and does not obstruct the ordinary management activity.
What do I do if the manager does not reply to my written request?
Renew the request in writing with a certain date, for example by certified email, setting a reasonable deadline. Persistent failure to reply is serious conduct that can be raised at the meeting and, in the most serious cases, justify a request to remove the manager.
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