Practical guide
How to check supporting expense documents as an owner
A supporting expense document is the document that proves an outflow recorded in the statement corresponds to a real fact: an invoice, a receipt, a contract. Checking them is the heart of accounting control, because this is where you ascertain whether the figures in the allocation schedule rest on solid ground. Under Article 1130-bis of the Italian Civil Code, the owner has the right to inspect and obtain copies of these documents. This guide explains which supporting documents to look for, what to check on each and how to link them to the statement items without being an accounting expert.
Checks on each supporting document
- The document is addressed to the condominium, with its tax code
- The invoice date falls within the reported financial year
- The document amount matches the one recorded in the statement
- The description of the service or supply is clear and relevant
- There is proof of payment and the date matches
- For extraordinary works there are the compared quote and the resolution
- Withholding tax, where due, was applied on transfers to firms
- No third parties' personal expenses are mixed in with the condominium's
What a supporting document is and why it matters
Every outflow in the statement must have supporting evidence that justifies it. The supplier's invoice, the maintenance receipt, the cleaning contract or the professional's fee note are the supporting documents that turn a line of expense into a verifiable fact. Without them, the figure in the schedule is merely an assertion.
Checking the supporting documents does not mean distrusting the manager: it is the ordinary exercise of the control the law entrusts to every owner. Article 1130-bis of the Italian Civil Code grants the right to inspect and obtain copies of the supporting documents of expenditure, precisely because transparency is the rule of condominium management.
What to check on an invoice
On each invoice, first verify the addressee: it must be the condominium with its tax code, not a private individual or the manager personally. Then check the date, which must fall within the reported year, and the amount, which must match the figure recorded in the statement.
Read the description of the service: it must be relevant to condominium life and consistent with the expense item under which it is classified. A generic invoice or one with a vague reason deserves a question. Finally, for payments to firms, verify that withholding tax was applied when due, as provided by the tax rules on transfers for works.
- Addressee: the condominium with its tax code
- Date within the financial year
- Amount matching the statement
- Relevant and clear description
Linking the supporting document to the payment
An invoice proves an expense was incurred, but not that it was paid. That is why the check must be completed by linking each supporting document to the proof of payment: a movement on the condominium's bank statement or a cash receipt. The date and amount of the payment must match.
This link is also important for understanding the accrual: an expense invoiced at year-end but paid the following year must be handled consistently between the cash basis and the accrual basis. If you notice an invoice with no corresponding payment, ask how it was handled.
Supporting documents for extraordinary expenses
Extraordinary expenses require a more thorough check. Besides the final invoice, there should be the compared quotes, the resolution that authorised the works and, for complex works, the progress-report documents. These elements prove the expense was decided by the meeting and not by the manager alone.
Consulting supporting documents is easier when they are archived in an orderly and accessible way. Management software links each invoice to its allocation item and makes it available from the private area: with AmministraPro, the owner opens the document directly from the expense line. You can see the features at /funzioni and the plans at /prezzi.
Frequently asked questions
Am I entitled to see the invoices or only the allocation schedule?
You are entitled to both. Article 1130-bis of the Italian Civil Code grants every owner the right to inspect and obtain copies of the supporting documents of expenditure, not only the summary. The manager must allow consultation of the invoices and receipts that support the statement items.
What do I do if an invoice is addressed to a private individual and not the condominium?
Report it immediately and ask for explanations. Condominium expenses must be documented by invoices addressed to the condominium with its tax code. A document addressed to a private individual does not justify a condominium outflow and may indicate a posting error or an irrelevant expense to be clarified before the vote.
Do I have to check every supporting document one by one?
It is not necessary. An effective check focuses on the largest items, on those that deviate from the budget and on extraordinary expenses. A well-chosen sample, together with the verification of bank balances, gives a reliable picture without having to examine every single receipt.
Does a missing supporting document make the statement void?
Not automatically, but it is a flaw that weakens the statement's reliability. An expense without supporting evidence is not verifiable and can legitimately be challenged at the meeting. If the unjustified items are significant, you have grounds not to approve and to request that they be regularised.
How do I check withholding tax on works?
Check that on transfers to firms for services subject to withholding, the percentage set by the tax rules was withheld and paid. The condominium acts as a withholding agent: the withholding must appear in the documents and payments, otherwise there is a missing obligation to report.
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