The person managing the apartment building wants to recognize invalid decision authorized body on the refusal to include MKD in the register of special accounts and its inclusion in the list of houses that form the FKR on the account of the regional operator

1. Carrying out major repairs common property in an apartment building is carried out on the basis of a decision general meeting owners of premises in an apartment building, except for the cases provided for in Part 6 of this article.

2. The owners of premises in an apartment building at any time have the right to decide to carry out major repairs of common property in an apartment building at the proposal of the person managing the apartment building or providing services and (or) performing work on the maintenance and repair of common property in the apartment building, regional operator or on their own initiative.

3. Not less than six months (unless another period is established by the regulatory legal act of the subject Russian Federation) before the start of the year during which major repairs of common property in an apartment building must be carried out in accordance with the regional capital repair program, a person managing an apartment building or providing services and (or) performing work on the maintenance and repair of common property in an apartment building , or the regional operator (in the event that the owners of premises in an apartment building form a capital repair fund on the account of the regional operator) submits to such owners proposals on the start date for major repairs, necessary list and on the volume of services and (or) work, their cost, on the procedure and sources of financing for capital repairs of common property in an apartment building and other proposals related to such capital repairs, in the manner established by the regulatory legal act of the constituent entity of the Russian Federation.

4. Owners of premises in an apartment building no later than three months from the date of receipt of the proposals specified in Part 3 of this article (unless a longer period is established by a regulatory legal act of a constituent entity of the Russian Federation), are obliged to consider these proposals and make a decision at a general meeting in accordance with part 5 of this article.

5. In the case of the formation of a capital repair fund on the account of a regional operator, the decision of the general meeting of owners of premises in an apartment building on carrying out major repairs of common property in this apartment building must determine or approve:

2) the maximum permissible cost of services and (or) work on major repairs based on the maximum cost of services and (or) work on major repairs of common property in an apartment building, determined in the manner prescribed by Part 4 of Article 190 of this Code;

3) a person who, on behalf of all owners of premises in an apartment building, is authorized to participate in the acceptance of services provided and (or) major repair work performed, including signing the relevant acts.

(see text in the previous edition)

5.1. In the case of the formation of a capital repair fund on a special account, the decision of the general meeting of owners of premises in an apartment building on carrying out major repairs of common property in this apartment building must determine or approve:

1) list of services and (or) major repair works;

2) the maximum permissible cost of services and (or) major repairs;

3) timing of major repairs;

4) sources of financing for capital repairs;

5) a person who, on behalf of all owners of premises in an apartment building, is authorized to participate in the acceptance of services provided and (or) major repair work performed, including signing the relevant acts.

6. If, within the period specified in part 4 of this article, the owners of premises in an apartment building, forming a capital repair fund on the account of a regional operator, have not decided to carry out major repairs of common property in this apartment building, the local government body within months from the date of expiration of the specified period, makes a decision to carry out such major repairs in accordance with the regional capital repair program, notifying the owners of premises in this apartment building about the decision made, including using the system. In the event of an accident, other emergency situations of a natural or man-made nature, decisions on issues provided for in paragraphs 1 and 2 of part 5 of this article are made in the manner established by the regulatory legal act of the constituent entity of the Russian Federation. IN in this case major renovation apartment building carried out without its inclusion in the short-term implementation plan regional program capital repairs and only to the extent necessary to eliminate the consequences arising from an accident or other emergency situations of a natural or man-made nature, at the expense of the regional operator’s funds, determined by Article 185 of this Code and the law of the subject of the Russian Federation as funds to ensure financial stability activities of the regional operator, and is taken into account during the annual updating of the regional capital repair program.

(see text in the previous edition)

7. In the event that major repairs of common property in an apartment building, the owners of the premises in which form a capital repair fund on a special account, are not carried out within the time period stipulated by the regional capital repair program, and at the same time in accordance with the procedure for establishing the need for major repairs of common property in an apartment building requires the provision of any type of services and (or) performance of any type of work provided for for this apartment building by the regional capital repair program, the local government body, within one month from the date of receipt of the relevant notification, makes a decision on the formation of a capital fund repairs on the account of the regional operator and sends such a decision to the owner of the special account. The owner of a special account is obliged to transfer the funds in the special account to the account of the regional operator within one month from the date of receipt of such a decision from the local government. The decision on major repairs of common property in this apartment building is made in accordance with parts 3 of this article. If the owner of a special account has not transferred the funds in the special account to the account of the regional operator within the period established by this part, the regional operator, any owner of premises in an apartment building, or a local government body has the right to apply to the court to recover the funds, located in a special account, with their transfer to the account of the regional operator. The provisions of this part do not apply if there is an outstanding loan and (or) loan, the repayment of which is carried out from funds received into the corresponding special account.

(see text in the previous edition)

8. Within ten days from the date of signing the acceptance certificate for services provided and (or) work performed on major repairs of common property in an apartment building, the regional operator is obliged to transfer to the person managing this apartment building copies of documents on the major repairs of common property in the apartment building (including copies of design and estimate documentation, contracts for the provision of services and (or) on the performance of major repairs, acceptance certificates for services rendered and (or) work performed) and other documents related to major repairs, with the exception of financial documents .

A selection of the most important documents upon request: Major repairs of a building (regulatory acts, forms, articles, expert consultations and much more).

Regulatory acts: Major renovation of the building

Articles, comments, answers to questions: Major renovation of a building

Document forms: Major repairs of a building

Document available: at commercial version Consultant Plus

The document is available: in the commercial version of ConsultantPlus

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To carry out major repairs, design and design and survey organizations are developing a design estimate documentation.

The development of such documentation for major repairs of a building provides for: - carrying out technical inspection, determination of physical and moral wear and tear of the design object; - preparation of design and estimate documentation for all design solutions for redevelopment, functional reassignment of premises, replacement of structures, engineering systems or their installation again, landscaping and other similar works; - feasibility study of major repairs and reconstruction; - development of a project for organizing major repairs and reconstruction, as well as a project for the execution of work, which is developed by the contractor.

The time interval between approval of design and estimate documentation and the start of repair and construction work should not exceed 2 years.

A technical survey for designing a major renovation of buildings consists of the following stages: preparatory, general and detailed survey of the building, drawing up a technical report.

At the preparatory stage, archival materials are studied, the standards by which the design was carried out, and source and illustrative materials are collected. The purpose of the general inspection is a preliminary familiarization with the building and drawing up a program for a detailed inspection of the structures.

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During a general inspection of the building, the following work is performed: - determine the structural layout of the building, identify load-bearing structures by floor and their location; - analyze planning solutions in combination with a design diagram; - inspect and photograph roof structures, door and window blocks, stairs, load-bearing structures, facade; - mark the locations of excavations, openings, and sounding of structures depending on the purposes of the building inspection; - study the features of nearby areas of the territory, vertical layout, state of site improvement, organization of surface water drainage; - establish the presence of filled-in ravines, thermokarst failures, landslide zones and other dangerous geological phenomena near the building; - evaluate the location of the building in the building from the point of view of backwater in smoke, gas and ventilation ducts.

A detailed inspection of buildings is carried out to clarify the structural design of the building, the dimensions of elements, the condition of the material and structures as a whole.

During a detailed examination, work is carried out to open structures, test selected samples, check and evaluate deformations, determine the physical and mechanical characteristics of the structure, materials, soils, etc. using tools, instruments, testing equipment.

The technical report on a detailed examination of the building for the design of its major renovation contains a list of documentary data on the basis of which the conclusion was drawn up: history of the structure; description of the surrounding area and general condition buildings by external inspection; determination of physical and moral wear and tear of the building; description of building structures, their characteristics and condition; drawings of building structures with details and measurements; calculation of effective loads and verification calculations load-bearing structures and foundation bases; measurement plans and sections of the building, plans and sections of pits, wells; autopsy drawings; geological and hydrogeological conditions of the site; construction and permafrost characteristics of foundation soils (if necessary); terms of Use; analysis of the reasons for the emergency condition of the building (if any); photographs of facades and damaged structures; conclusions and recommendations.

Along with the task for designing objects, the customer issues design organization initial data: - permitting document for repairs; - architectural and planning task; - assignment from the inspection for the protection of architectural monuments (if necessary); - permits (or technical conditions) for connecting the building or structure being repaired to sources of supply, utility networks and communications; - materials on previously conducted technical surveys; - appraisal acts; - act of the operating organization on the technical condition of the building structures, structural elements and engineering equipment according to the latest inspection; - inventory floor plans(in tracing paper) indicating the area of ​​​​the premises and the volume of the building according to the Bureau of Technical Inventory (BTI), carried out no earlier than 3 years before the start of the design; - passport of the building indicating the size physical wear and tear structures and engineering equipment, volumes, timing and types of previously performed repairs; - certificate of condition of gas networks and equipment; - act of the operating organization, approved by the district (city) housing department, for the replacement of sanitary equipment and apartment inventory repair work(for objects being repaired without stopping operation); - certificates from operating organizations about the condition of elevators, integrated dispatch systems (UDS), central heating points (CHS), etc.; - assignment for designing technology for built-in non-residential premises; - permission to close traffic and divert vehicles, opening the road surface.

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The general design organization, based on the design assignment received from the customer, draws up a construction passport for the major renovation of buildings. This passport is approved by the customer.

The construction passport includes the following: - design assignment and initial data for design; - fundamental decision on the type of repair; - proposals for organizing a repair site, using mechanisms, intermediate warehouses (if necessary); - proposals (if necessary) for the demolition of buildings, green spaces, evacuation of residents and tenants, and additional technical inspection of the building; - situational plan M 1:2000 and geomaterials M 1:500.

The design and estimate documentation includes sections: 1) general explanatory note; 2) architectural- construction solutions; 3) technological solutions for built-in non-residential premises; 4) solutions for engineering equipment; 5) project for organizing major repairs; 6) technical operation of the building; 7) estimate documentation.

An integral part of the approved design and estimate documentation for major repairs is the project for organizing the major repairs; it is developed in parallel with other sections of design and estimate documentation in order to interconnect space-planning, design and technological solutions with the conditions and methods of repairing facilities.

The project for organizing a major overhaul is developed by a design organization that carries out construction design of the repair. When developing individual sections of design and estimate documentation by subcontracting design organizations, these organizations, if necessary, must develop appropriate solutions for inclusion in the capital repair organization project.

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The starting materials for the development of such a project are: – materials engineering surveys for a major overhaul (technical inspection); – materials of district planning schemes (projects), master plans of cities and settlements; – basic decisions on the use of building materials and structures, means of mechanization of repair and construction work, agreed with the general contractor, as well as data on the use of sources and the procedure for ensuring repairs energy resources, water, temporary engineering networks and communications, as well as local construction materials; – breakdown of the repaired facility into queues (complexes); – information on the conditions for providing the repair facility with workers and on the possibility of using existing premises and buildings for the period of repair; – data on the availability of production and technical base contractors, possibilities and conditions of its use; – information about the availability of inventory of mobile or prefabricated industrial and household premises at contractor organizations; – data on the planned and actual average annual (average monthly) production of construction machines, means of transport, workers of contractors at similar facilities; – data on the possibility and timing of vacating residential buildings from residents and tenants (during renovations with the resettlement of residents).

The composition of the project for organizing capital repairs includes: a) a calendar plan for capital repairs, which should determine the timing of repairs, the distribution of repair costs and volumes of repair and construction work by time frame (including work in the preparatory period), and when breaking down repairs into queues (complexes) - the timing of these queues or complexes; b) construction master plan with the location of existing and demolished buildings, operated buildings, structures and utility networks, beyond repair, disassembled and rearranged engineering communications; permanent and temporary passages for transporting materials, structures and products, paths for moving heavy-duty cranes, utility networks; sources of supplying the construction site with electricity, water, heat and places of connection of temporary utility networks to existing networks; places where new networks join existing ones; storage areas, main installation cranes and other construction machines and their areas of operation; mechanized installations; temporary fencing; safe passage for construction workers and persons living or working in adjacent buildings or in a building being repaired without evicting residents and tenants; c) a statement of the volumes of basic repair, construction, installation and special works, determined by the design and estimate documentation, highlighting the volumes of work in the preparatory period and, if necessary, by queues (complexes); d) a statement of requirements for basic building structures, parts, materials and equipment, compiled for the facility as a whole, including the work of the preparatory period, and, if necessary, for individual stages (complexes) based on the volume of work and current standards for the consumption of building materials; e) schedule of the need for basic construction machines and vehicles for the repair project as a whole, compiled on the basis of the physical volume of work, the volume of cargo transportation and production standards for construction machinery and means of transport; f) a schedule of the need for workers by category, drawn up in accordance with the volume of repair and construction work for the main organizations involved in major repairs, and the planned production standards per worker of these organizations; g) explanatory note.

The project for organizing a major overhaul provides the following technical and economic indicators: – the total estimated cost of the overhaul, including repair and construction work; – standard duration of major repairs (months or working days); – maximum number of employees, people; – labor costs for repair and construction work, man-days.

When overhauling residential buildings without relocating residents, it is necessary to establish the priority and procedure for the combined execution of repair and construction work, indicating the premises in which the power supply is turned off during the work, and the passage of residents and (or) tenants is prohibited.

The project for the overhaul of a residential building, which is being repaired without relocating residents, is agreed upon with the head of the operating organization.

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The approved work plan must be transferred to the production site two months before the start of work.

What documents should be used to document the repair of fixed assets?

The company is going to repair fixed assets. How to document this in order to confirm expenses in accounting and tax accounting? Do you have to fill out standard forms? Or can I use self-developed documents for registration?

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Routine repairs of the operating system are needed to maintain the facility in working condition, eliminate minor problems and replace individual worn parts.

During a major overhaul, the scope of work is much greater: for example, a complete disassembly of the unit is carried out, replacement of worn parts and equipment components. If this is a building, the structures and engineering systems may be changed. Compared to routine repairs, major repairs are more complex.

Work on modernization, completion, reconstruction of operating systems, leading to an increase in the initially expected benefits from their use or period beneficial use, are called OS improvements. Such improvements require the decommissioning of facilities for the duration of the work, which is formalized by order. In addition, repairs can be carried out by the enterprise itself or with the involvement of a contractor (third party organization). The set of documents drawn up also depends on this.

Before repairs begin, the property is inspected. Based on the inspection, lists of defects (defect report, defect sheet) are compiled separately for each object subject to repair (current or major). The list of defects is prepared by a mechanic (electrician or other competent specialist) of the enterprise department. Such a statement indicates the volume and nature of the work, the name of the parts requiring replacement. Based on such information, the company has the opportunity to calculate the cost of repairs, as well as monitor the volume of work performed and materials written off.

Please note that there is no single standard form for a list of defects; there are different forms:

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• form No. VZSG-6 “List of defects for machine repair” (Appendix 6 to Methodological recommendations, approved by order of the Ministry of Agrarian Policy dated December 21, 2007 No. 929). Clause 2.5 of these Method Recommendations states that this form is recommended to be used to record established defects in agricultural machinery (combines, tractors, seeders, plows, etc.);
• standard form No. M-17 “Report on detected equipment defects” (approved by Order of the Ministry of Statistics dated June 21, 1996 No. 193, hereinafter referred to as Order No. 193). This act is drawn up for defects discovered during the inspection, installation or testing of equipment;
• Defective act (attachment to the letter of the State Committee for Construction and Architecture and the State Committee for Housing and Communal Services dated February 24, 2005 No. 7/8-134, No. 4/3-260). It is used when carrying out repairs of housing, social infrastructure and landscaping facilities;
• Form 5 “List of Defects” (appendix to GSN V.2., approved by order of the State Construction Committee dated 05/07/02 No. 83). Used for repairs of bridges and pipes.

Of course, your company can use a self-developed defect list form. The above forms are not universal.

After completion of the work, a statement of completed work is drawn up, which indicates the type and name of work, services, asset inventory number, quantity and price of used inventory and materials. Materials that were used:

• when repairs are carried out by the enterprise’s own resources, they are written off on the basis of standard form No. M-11 “Invoice-request for release (internal movement) of materials” or a limit card of standard forms No. M-8 or No. M-9;
• during the construction of objects - are written off on the basis of limit and intake cards of standard forms No. M-28 and No. M-28a.

All of the above standard forms are approved by Order No. 193.

Acceptance of an object after completion of repair, reconstruction and modernization is formalized in standard form No. OZ-2 “Acceptance certificate for repaired, reconstructed and modernized facilities"(approved by order of the Ministry of Statistics dated December 29, 1995 No. 352). Sample of filling out a standard form report No. OZ-2 on p. ?? special issue.

• in one copy - if the repair was carried out by the enterprise itself;
• in duplicate - if a third-party company was involved in the repair, reconstruction or modernization of the OS facility.

In the column “Changes in the characteristics of the object caused by reconstruction, modernization” the following data is given, for example: a change in the technological purpose of the object (its individual parts), a change in the maximum loads on the object, the emergence of new qualities in the object, an increase in the technical and economic indicators of the object (its individual parts), increasing the useful life, improving the quality of products, replacing obsolete or physically worn-out equipment with new, more productive ones, etc. These data are also entered into the technical passport, inventory cards, registers analytical accounting OS objects.

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The “Passed” section of standard form No. OZ-2 is filled out and signed by a representative of the workshop responsible for the work, or a representative of the contractor. The “Accepted” section is filled out and signed by a representative of the workshop accepting the OS after the work has been completed.

The act is signed by the chief accountant and approved by the head of the enterprise.

If the repairs will be carried out by a third-party organization, a contract agreement should be concluded on the basis of which the repair work will be carried out. Upon completion of the repair, the contractor draws up approximate forms No. KB-3 “Certificate of the cost of work performed” and No. KB-2v “Acceptance certificate of work performed.” These forms are given in Appendix T to the National Standard DSTU B D.1.1-1:2013, approved by Order of the Ministry of Regional Construction dated July 5, 2013 No. 293. Note that approximate forms No. KB-2v and No. KB-3 are compiled to determine the volume of contracting works and making payments for work performed in construction. These documents are drawn up in duplicate and signed by representatives of the contractor and the customer.

Repair work performed by a third party that is not related to the construction of facilities (for example, repair of equipment, a car) is accepted on the basis of a certificate of completion.

When using customer materials for repairs, the contractor draws up standard form No. M-23 “Act on spent toll materials"(approved by Order No. 193). Based on this form, materials transferred to the contractor are written off. The form indicates a list of materials with item numbers.

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Thus, here is a short reminder about repairs:

• repairs are carried out according to the list of defects;
• the release of materials necessary for repairs (spare parts, building materials) is issued using limit cards;
• acceptance of repaired objects is carried out on the basis of standard form No. OZ-2;
• The primary document confirming the costs of repairs by the contractor is the certificate of completion of work. Its form is not approved by law, therefore enterprises have the right to use an independently developed form, but indicating in it all the mandatory details provided for regulations;

in the construction industry, the cost of repairs and the fact that they were completed are confirmed approximate forms No. KB-2v and No. KB-3.

Technical documentation for capital repair projects

Technical documentation for capital repair projects includes:

Engineering survey materials;

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Design and estimate documentation for major repairs of buildings and facilities is developed by design organizations on the basis of agreements with the UESiOKU of military districts.

The development of design and estimate documentation for major repairs is preceded by the preparation of object-by-object inventories of work and acts technical condition structures at the time of the survey.

The design and estimate documentation includes:

General explanatory note;

Technological solutions for built-in non-residential premises;

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Solutions for engineering equipment;

Project for organizing major repairs;

Project for technical operation of the building;

The building overhaul project, developed in a two-stage design, includes:

a) general explanatory note;

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main drawings: situational plan; a master plan diagram indicating existing, repaired and designed buildings, the scope of landscaping and landscaping, fundamental decisions on external utility networks;

b) construction solutions containing short description architectural and construction plans, basic measures for water supply, ventilation, sewerage, gas and electricity supply, measures for the protection of structures, a list of applied standard and repeated designs, structures and components, civil defense plans (drawn up in the prescribed manner);

main drawings: plans, sections and facades of buildings with schematic representations of load-bearing and enclosing structures; working drawings for non-standard designs, components, diagrams;

c) engineering sections (plumbing, sewerage, heating, electricity, etc.), containing a brief description of sources of supply and decisions made, a list of standard and reused projects, structures, components;

main drawings: plans, diagrams, sections with schematic representations of structures; route plans based on geomaterials in M ​​1:500; working drawings for non-standard units, parts, route profiles;

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d) a project for organizing repairs, developed in the composition and scope provided for by VSN 41-85 (r) of Gosgrazhdanstroy;

e) section “Technical maintenance of buildings”, containing the main provisions for the maintenance of the building, information about disconnecting devices, components that require the greatest attention during operation;

f) estimate documentation.

The working documentation for building repairs should include:

construction design documentation systems (SDPS);

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statements of volumes of construction and installation work;

statements and summary statements of material requirements;

specifications for equipment drawn up in the form established by SDPS, questionnaires and dimensional drawings.

The general explanatory note to the design and estimate documentation contains:

basis for design;

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a brief description of the building (complex), including urban planning issues (if necessary);

general plan, landscaping, landscaping;

brief description and justification of architectural and construction solutions for the building (complex):

a) architectural and planning solutions;

b) constructive solutions;

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c) engineering solutions;

technological equipment of built-in non-residential premises;

basic solutions for water supply, sewerage, heating, ventilation, electricity, low-current devices;

a list of standard and reusable designs of parts and assemblies used in the project;

solving civil defense issues;

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basic provisions for organizing repairs;

basic provisions for the technical operation of the building (complex).

For technically simple objects, the composition and volume of design materials may be reduced by decision of the design organization.

If the nature of the repair work does not require the development of drawings, then only estimates are drawn up based on the inventory of work. The need to develop drawings is determined by the design organization.

For buildings and structures with particularly complex structures and work conditions, the repair of which is carried out using special (individual, non-standard) auxiliary structures, fixtures, devices and installations regulated by the requirements for organizing construction production, design organizations carrying out repair design must develop drawings these structures, fixtures, devices and installations.

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The composition of the estimate documentation is given in Table 6.2.

Composition of estimate documentation

When developing working documentation for the repair of objects, the design organization must carry out the necessary refinement and specification of the fundamental architectural, construction and other decisions made in the approved project.

Working documentation are developed in general for the repair of the entire building or start-up complexes (queues). Working documentation for individual objects with repair periods of up to one year is developed and issued for these objects as a whole.

An explanatory note is attached to the estimate documentation as part of the working design, which contains:

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indications of the prices and standards of which year the estimate documentation was drawn up;

name of the general contractor;

the amount of overhead costs and planned savings;

order of determination estimated cost repair work;

the procedure for determining the estimated cost of equipment and its installation;

the procedure for determining funds according to the chapters of the consolidated estimate.

In the event that when calculating funds for other work and costs there are references to the reporting data of contractors and other organizations, copies of the relevant documents must be attached:

indicators of labor costs, the cost of the basic salary, the use of mechanisms and materials;

justification for the reuse of materials from disassembly in accordance with VSN 39-83 (r) Gosgrazhdanstroy;

sources of financing for capital repairs.

In the summary estimate of the cost of repairs, funds are distributed among the following chapters:

1. Preparation of the major repair site;

2. Main objects;

3. Objects for auxiliary and service purposes;

4. External networks and structures (water supply, sewerage, heat supply, gas supply, etc.);

5. Improvement and landscaping of the territory;

6. Temporary buildings and structures;

7. Other work and costs;

9. Design work.

The consolidated estimate includes: funds for territory preparation, demolition and relocation of buildings and structures (including houses and buildings owned by citizens as personal property) located on plot of land if their further use for their intended purpose turns out to be impossible; implementation of activities related to disturbance of the natural environment; limited costs; compensation determined by decisions of policymaking bodies.

In the summary estimate on a separate line a reserve of funds is provided for unforeseen work and expenses.

Following the results of the summary cost estimate, refundable amounts are indicated.

A cost summary is prepared when renovations are planned for a group of houses and houses with built-in premises. At the same time, in separate species work may highlight external networks common to a group of houses. A cost summary can combine two or more summary cost estimates.

Object and local estimates, compiled according to working drawings, determine the estimated cost of individual objects, their parts or types of work and are the basis for determining the estimated cost of the object. This cost is determined according to price lists intended for this purpose, consolidated estimate norms, consolidated prices and estimates tied to local repair conditions to standard and re-used economical individual projects, and in the absence of these standards and estimates - at unit prices for construction and repair work and prices for installation of equipment.

Object and local estimates are compiled according to object forms and local estimates. The cost in the estimate calculations is determined, as a rule, using aggregated estimate standards.

Additional funds for reimbursement of contractor costs that emerge after approval of the detailed design in connection with the introduction of increasing factors, benefits, compensation, etc., are included in the summary calculation as a separate line with a subsequent change in the final indicators of the cost of repairs and approval of production clarifications by the authority that previously approved the project .

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What documents are needed for a major renovation of a building?

Document: Carrying out repair and construction work for own needs: documenting, tax and accounting

Carrying out repair and construction work for your own needs: documentation, tax and accounting

Documentation and procedure for construction and repair work

Each enterprise needs to maintain its fixed assets in working order and ensure their functioning. To do this, they should be periodically repaired according to a system of scheduled preventive maintenance. This is the most advanced system in which fixed assets are repaired at certain intervals according to a predetermined schedule. Advantage this approach is that fixed assets are not brought to an emergency state and the operation of the enterprise is not suspended for technical reasons. In this case, it becomes possible to provide for the expenditure of funds, purchase the necessary materials, and plan the time for repairs.

Depending on the degree of complexity, nature, volume and frequency of repair work, a distinction is made between current and major repairs.

Repair work can be carried out by household or contract, as well as mixed methods.

Current repair of a building is a complex of repair and construction work with the aim of updating its structures and engineering equipment systems, as well as maintaining operational qualities that are not related to changes in basic technical and economic indicators. Current repairs (cosmetic) provide for the maintenance of buildings, structures, their structural components in normal sanitary and technical condition, protection from destruction and liquidation of existing structures and elements. With such repairs, the supporting structures are not affected, but painting work is carried out: painting, whitewashing, plastering, wallpapering, etc.; parquet work, carpentry work, etc.

Current repairs are being carried out without the appropriate permits and approvals for the work or project. Please note that maintenance work is not subject to licensing.

As a rule, such repairs are carried out in-house, but can also be carried out by a contractor.

Maintenance repairs using economic methods

For routine repair work, which does not require the development of drawings and is carried out in an economic way by the relevant specialists of these organizations, estimated descriptions of the work are drawn up on the basis of defective reports.

In industry to record maintenance work and current repairs of the relevant building (structure), it is necessary to keep a technical journal in which records are made of all work performed, indicating the type and location of work (Addition 3 to clause 3.2 of the Regulations on the safe and reliable operation of industrial buildings and structures, approved by the order of the State Construction Committee of Ukraine and the State Supervision Service for Labor Protection of Ukraine dated 27.11.97 N 32/288 and registered with the Ministry of Justice of Ukraine 06.07.98 under N 424/2864, hereinafter referred to as the Regulations).

An approximate list of routine maintenance work in industry is given in Appendix 4 to the Regulations.

For residential and public buildings, a list of basic repair and construction work by type of repair is given in the letter of the State Construction Committee of Ukraine “On the definition of the concepts of current and major repairs of residential and public buildings” dated January 13, 1998 N 7/11 (hereinafter referred to as letter N 7/11 ).

In particular, current repairs include:

Selective replacement, as well as strengthening of loose baseboards;

Selective repair and correction of potholes in concrete and cement floors with mortar, and in tile floors with new tiles;

Partial repair of parquet floors by inserting individual fallen staves;

Minor repairs of parquet floors and linoleum floors with re-gluing of individual rivets and linoleum panels;

Correction of window frames and doors with replacement of up to 5% of the total area of ​​winter frames and up to 3% of the total number of doors;

Replacement of faulty window and door devices and installation of missing ones;

Replacing old windows with new ones or repairing them in summer or winter covers, etc.

Please note that materials spent on repairs are written off on the basis of material reports (standard form M-19).

The transfer of workers to the repair teams for the duration of repairs, the involvement of workers specially hired to carry out repairs, is accompanied by a corresponding order for the enterprise, which is very important for the further accounting of the costs of remunerating workers associated with the implementation of repairs (improvement). Such payment can be classified as gross expenses on the basis of clause 8.7.1, clause 8.7, article 8 of the Law of Ukraine “On Taxation of Enterprise Profits” dated May 22, 1997 N 283/97-BP (hereinafter referred to as the Profit Law).

You should not forget about conducting safety and labor protection briefings (record the signatures of those who have undergone the training).

Wages are calculated on the basis of work orders according to standard forms (N T-20, 21, 23, 25, 26, 27, 28, 40), time sheets (P-12, 13, 14, 15), labor agreements and acceptance certificates for repair and construction work performed under them and other documents for recording working hours and output.

Current repairs by contract

In the contract method, repairs are carried out on the basis of an agreement concluded with a repair and construction organization.

With the contract method, accounting business transactions for repairs comes down to reflecting the settlement relationship between the customer and the repair organization. Calculations when performing routine repair work can be carried out on the basis of the Acceptance Certificate for completed contract work (Form N KB-2v), as indicated in the contract (agreement) for the work. A certificate of the cost of work performed and expenses (Form N KB-3) is not drawn up, which is also stipulated in the contract (agreement). Let's move on to a look at the overhaul.

This is a complex of repair and construction work related to updating or improving operational performance, incl. with the replacement or strengthening of load-bearing or enclosing structures and engineering equipment without changing the construction dimensions of the facility.

The list of basic repair and construction work for the overhaul of residential and public buildings is given in letter No. 7/11.

An approximate list of work on major repairs of industrial buildings and structures is given in Appendix 5 to clause 3.12 of the Regulations.

To carry out major repairs (hereinafter referred to as major repairs), a separate project and estimate (object estimate) (DBN IV-16-98, part I), as well as permits for construction, reconstruction, restoration and major repairs, which are issued by inspections, are required State Architectural and Construction Control, and other relevant permits and approvals depending on the type and conditions of the repair. Separately, we note: performance of major repair work before October 22, 2000 is subject to licensing.

The next stage will be the preparation of annual plans (schedules), which are approved by the head of the enterprise. According to clause 4.5 of the Regulations, the overhaul plan is drawn up by the enterprise and organization in monetary terms and in physical terms and must contain:

Name title list of repair objects;

List of main works;

Estimated cost of work;

Calendar schedules of repairs, timing of scheduled technical inspections, current and major repairs with the distribution of all activities on a monthly basis;

The need for basic materials, construction products, transport, mechanization and workers.

The estimate for the overhaul project (Addendum 9 to the Regulations) is drawn up on the basis of a summary description of the work (Addendum 10 to the Regulations). If the structures or equipment of a building are changed or strengthened during the repair process, a defect report is drawn up for carrying out work separately for each building (structure) with measurements in kind and with calculation formulas for each type of work and indicating the premises (floor, run, workshop, etc. .). TO defective act A short explanatory note must be attached to the work.

During redevelopment, when strengthening foundations, strengthening or partial replacement of foundations, fastenings when laying walls, when replacing or strengthening floors, when replacing or reconstructing a roof, when re-equipping a boiler room, during gasification, electrification of a building or structure and in other similar cases, in accordance with TU (technical specifications) and APP (architectural planning specifications) require working drawings.

Design and estimate documentation for the overhaul of buildings and structures, facilities social sphere, utility purposes should consist of the following sections (which are supplemented or reduced if necessary):

General explanatory note;

Technological solution if necessary;

Engineering equipment solution;

Overhaul organization project;

Technical operation of the building;

Cost of work in the absence unit prices determined using the current estimate standards for construction and installation work.

The basic estimated cost of repairs is determined using collections of estimate standards and prices for repairs. construction works, as well as price lists and calculations that are established for repair and construction work. Additional expenses contractor for materials, freight transportation, electrical and thermal energy, wages, operation of machinery and mechanisms, overhead and other expenses in excess of those included in the basic estimated cost of work are determined by additional calculations and added to the cost of repair and construction work. If additional volumes are identified in the process of carrying out repair, construction and special work that are not taken into account in the project and estimate, the contractor, with the participation of representatives of the customer and the design organization, draws up an act with a list of additional work and justification for the need for their implementation. If the cost of work increases compared to the initial one, a new estimate is drawn up based on newly approved documentation.

If the repair includes only one type of repair and construction work, then the estimate documentation can consist of only one estimate (as a local, object and consolidated estimate) with the accrual of all costs established by regulatory documents.

Major repairs can be carried out, like current ones, by contract, economic or mixed methods.

Major repairs using economic methods

The overhaul of individual facilities is approved by the head of the relevant order for the enterprise. In the future, repairs are carried out subject to the availability of all necessary design estimates and technical documentation, permits to carry out work and the conditions specified above.

It should be noted that in the event of decommissioning of group 1 fixed assets due to their overhaul or reconstruction, the book value of the first group is reduced by book value output object. The withdrawal of the object is formalized by an acceptance certificate for repaired, reconstructed and modernized objects (standard form N 03-2).

The book value of such an item for depreciation purposes is equal to zero, as a result of which depreciation deductions are not accrued (clause 8.4.5 of the Law on Profit).

The return of fixed assets after their overhaul, reconstruction or modernization is carried out in the manner established by clause 8.4.2, clause 8.4 of Article 8 of the Law on Profit. The latter is carried out on the basis of acts of the relevant acceptance commission on commissioning, which is appointed by the head of the enterprise, an act of acceptance and transfer of repaired, reconstructed and modernized facilities (standard form N 03-2).

When put into operation after completion of major repairs (reconstruction, modernization), the book value of such an object increases by the amount of improvements made. After this, depreciation will be calculated based on the cost increased by the amount of improvements in the period following the commissioning period.

Major repairs by contract

Repair work in this case is carried out in accordance with the contract agreement with payment of their estimated cost.

The customer, at his own decision, can organize and conduct tenders (auctions) in accordance with regulations And methodological instructions for holding tenders for construction.

When making mutual payments for completed overhaul work, primary accounting documents are used as for new construction, namely: Acceptance Certificate for completed contract work (Form N KB-2v) and Certificate of the cost of work performed and expenses (Form N KB-3).

Standard forms N KB-2v and N KB-3 apply to associations, enterprises and organizations of all forms of ownership and management located on the territory of Ukraine and performing construction and installation, construction and repair, design and survey work (Section 5 DBN IV-16-98, part II). The procedure for drawing up forms NN KB-2v, KB-3 is discussed in the article “Settlements between the customer and the contractor for completed contract work.”

The decommissioning of an object and its recommissioning are carried out similarly to the procedure discussed above.

The technical documentation, which is submitted by the repair and construction organization upon delivery of overhauled facilities, must contain:

Design and estimate documentation (as-built drawings, estimates);

Interim acceptance and inspection certificates;

Acceptance certificates for hidden work;

Other documentation required to be submitted for DBN (clause 8.3 of the Regulations).

Technical documentation on the work performed and acts of acceptance of repaired buildings and structures must be stored at the enterprise along with the construction documents of the facility.

In conclusion, let us recall the responsibility of enterprises and organizations, their associations, regardless of the form of ownership, carrying out construction, reconstruction, restoration and overhaul, design, manufacturing building materials, products and structures (Law of Ukraine “On the liability of enterprises, their associations, institutions and organizations for offenses in the field of urban planning" dated October 14, 1994 N 208/94-BP (as amended and supplemented, hereinafter referred to as the Law). A fine is imposed for the following violations:

Carrying out construction work without permission to carry it out or without an approved project documentation- in the amount of 50% of the cost of these works;

Transfer to production of design documentation that does not comply state standards, norms and rules, technical specifications or approved urban planning documentation - in the amount of 25% of the cost of the developed design documentation;

Performance special types works in design and construction without obtaining a license in the prescribed manner - in the amount of the fee for issuing licenses for the corresponding type of work;

Evasion of execution or untimely use of instructions from the inspection of state architectural and construction control - 20 minimum wages, etc.

Payment of a fine does not relieve the enterprise from eliminating violations and compensating for damages.

Reconstruction, modernization and technical re-equipment

The definition of the terms “reconstruction, modernization and technical re-equipment of fixed assets of group 1” is given in the Instructions on the procedure for drawing up statistical reporting on capital construction, approved by order of the Ministry of Statistics of Ukraine dated March 28, 1996 N 93, registered with the Ministry of Justice of Ukraine on May 16, 1996 under N 231/125 (hereinafter referred to as Instruction N 93). Note that the assignment capital investments construction and installation work in the relevant areas is carried out in accordance with the nature of construction, which is indicated in the approved title list. If the same title, next to the expansion or reconstruction of an existing enterprise, also provides for its technical re-equipment, then data on the expansion (reconstruction) and technical re-equipment are taken into account separately in the corresponding areas.

According to clause 8.4 of Instruction No. 93, the reconstruction of existing enterprises includes the re-equipment of existing workshops and facilities for the main, auxiliary and service purposes, as a rule, without expanding existing buildings and structures for the main purpose. When reconstructing existing enterprises, the following can be carried out:

Expansion of individual buildings and structures for main, auxiliary and service purposes in cases where new high-performance and more technically advanced equipment cannot be placed in existing buildings;

Construction of new and expansion of existing workshops and auxiliary and service facilities in order to eliminate imbalances;

Construction of new buildings and structures of the same purpose instead of those liquidated on the territory of the existing enterprise, the further operation of which is technical and economic conditions deemed inappropriate.

According to clause 8.5 of Instruction No. 93, the technical re-equipment of existing enterprises includes a set of measures to improve the technical and economic level of individual production facilities, workshops and areas based on the introduction of advanced equipment and technology, mechanization and automation of production, modernization and replacement of obsolete and physically worn-out equipment with new ones, more productive, as well as to improve general plant facilities and support services.

Technical re-equipment of existing enterprises is carried out according to projects and estimates for individual objects or types of work, as a rule, without expanding production areas.

When technically re-equipping existing enterprises, the following can be carried out: additional installation of equipment and machines on existing production areas, implementation automated systems management and control, the use of radio, television and other modern means in production management, modernization and technical re-equipment of environmental facilities, heating and ventilation systems, connection of enterprises, workshops and sites to centralized sources of heat and electricity.

In this case, partial reconstruction and expansion of existing industrial buildings and structures is allowed, due to the dimensions of the new equipment that is being installed, and expansion of existing or construction of new facilities for auxiliary and service purposes (for example, warehouse facilities, compressor, boiler, oxygen and other facilities), if this is due to the activities being carried out for technical re-equipment. Partial reconstruction includes: strengthening load-bearing structures, replacing floors, changing the layout of existing buildings and structures and other measures.

Further, we note that the planning and organization of work, the procedure for drawing up and approving design estimates, decommissioning a group 1 fixed assets facility and its recommissioning are similar to those carried out during major repairs. Construction work can also be carried out in two ways:

Cost accounting depends on the way the work is performed. With the contract method, cost accounting comes down to accounting for accepted completed work and making payments to the contractor.

With the economic method, developers (customers) keep records of costs for each object (for which there is a separate project and estimate or financial estimate) in general and by cost (construction work, equipment installation work, purchase of equipment, other material costs, costs for wages and contributions for social events, payment for subcontracted work, etc.) for a month and on a cumulative basis from the beginning of the year of construction until the commissioning of the facility. The cost of work performed is determined by the estimated cost with the addition of additional payments in excess of the estimated cost. In the conditions of application of contract prices, such additional costs are included in the price. During construction using an economic method, before the start of work on the site, the performers are given a journal for recording the work performed (Form N KB-6) with the details filled in. title page, as well as information about the volume and cost of work according to the estimate.

The customer pays for completed contract work on a monthly basis on the basis of signed certificates (Form N KB-3) on the volume and cost of work.

If a passport is opened for the object, then it should be taken into account that when transferring information from registers accounting Please note the following in your passport:

The order of entries in the passport must be identical to the order in which information is reflected in the accounting registers;

Sum of totals for account Dt 151 “ Capital construction» must correspond to the amount of expenses reflected for a given month in all passports.

In order to control the consumption of materials and workers' wages, the work contractor separately takes into account volumes not included in the estimate. To do this, in the journal f.N KB-6, sections are opened as necessary to account for: additional costs in winter, unforeseen work, work on the construction of title temporary structures, changes in the volume and nature of work due to rationalization, as well as in connection with the replacement of materials and for other reasons.

If the object is being constructed by contract, then in the construction passport the enterprise provides information only about the volume of work performed by construction enterprises, without deciphering the cost items of construction work.

Summarizing the costs of construction work

Cost accounting should provide the ability to identify deviations of actual costs for objects from estimates, as well as the reasons for these deviations. For each accounting object (a construction object or a group of homogeneous objects, provided that an estimate or financial estimate has been drawn up in this way), an order and a passport are opened before the start of construction and a specific code is assigned to them. This code is included in all primary documents for the purpose of attributing expenses incurred to a specific construction project. Costs for the construction of facilities are reflected in subaccount 151 by item on an accrual basis from the beginning of construction with the allocation of costs current year until the facility is put into operation (regardless of the form of payment for work performed and the procedure for financing).

After the completion of construction of objects, their inventory value is determined before transferring them to the balance sheet of the main activity of the enterprise. Inventory value is usually understood as the entire set of costs related to a newly constructed, reconstructed or acquired construction project. Commissioning of new (or reconstructed, repaired) facilities is formalized by the competent authority acceptance committee by drawing up an act in the established form.

And in conclusion, it should be noted that all technical documentation for buildings and structures put into operation (approved technical passport, project, working drawings, data on the geological conditions of the development site, act of acceptance into operation with documents on the characteristics of the materials used, conditions and quality of work, acts on hidden work, as well as information about deviations from the project and shortcomings at the time of commissioning of the facility) should be stored in full in the archive of the enterprise.

Tax and accounting of construction and repair work for own needs

Order tax accounting operations for carrying out repair and construction work for one’s own needs are regulated by the Law of Ukraine “On Value Added Tax” dated 04/03/97 N 168/97-VR (hereinafter referred to as the VAT Law) and the Law of Ukraine “On Taxation of Enterprise Profits” dated 22.05 .97 N 283/97-BP (hereinafter referred to as the Profit Law).

How do the costs of carrying out these works affect tax accounting? In accordance with clause 8.4.2, clause 8.4 of Article 8 of the Law on Profit, “in the event of expenses incurred for the independent production of fixed assets by the taxpayer (as well as carrying out all types of repairs, reconstruction, modernization and other types of improvements to fixed assets) for its own production needs the book value of the corresponding group of fixed assets increases by the amount of all production expenses incurred by the taxpayer, which are associated with their production and commissioning: without taking into account the paid value added tax, in the case where the payer of corporate income tax is registered as a payer of value added tax.” . These expenses, in turn, are subject to depreciation. And being depreciated, they gradually transfer their value to reduce the adjusted gross income of the enterprise in accordance with clause 3.1 of the Law on Profit. The calculation procedure and depreciation rates are respectively specified in clauses 8.3.2 and clause 8.6.1 of the Law on Profit.

The question arises: what kind of expenses are we talking about in this subclause (meaning clause 8.4.2 of the Law on Profit)? Based on the logic of the Law on Profit, - about all costs associated with the implementation of such repair and construction work. Those. This - wage employees, accrual of insurance premiums, costs of purchasing equipment for installation, materials, components, services third party organizations and other expenses.

Thus, these costs are not included in gross expenses, but are subject to depreciation.

However, not all expenses for the construction and improvement of fixed assets are subject to depreciation, but only those expenses that are associated with maintaining economic activity and are not expressly prohibited by the Profit Law.

At what point is it necessary to charge depreciation on the cost of improvements? To answer this question, let's turn again to the Law of Profits. According to this legislative act, depreciation will be accrued starting from the next quarter from the moment of commissioning of the improvements or newly created fixed assets (see paragraphs 8.3.1, 8.3.2 of the Law on Profit). The starting point in this case is the date of commissioning of fixed assets, since until the specified time they simply will not be used for the production needs of the enterprise. This is confirmed by clause 8.2.1 of the Law on Profit, where depreciation of fixed assets means its accrual on material values, used in the economic activity of the taxpayer for a period that exceeds 365 calendar days from the date of their commissioning.

It should be noted that the taxpayer has the right to include the cost of improvements actually carried out during the reporting year as gross expenses in an amount not exceeding 5% of the total book value of groups of fixed assets at the beginning of the reporting year (clause 8.7 of the Law on Profit). Some chief accountants are confused on this issue, mistakenly believing that the indicated “5%” must be counted for each group separately. In order to once and for all dot the i’s in this issue, let’s use a conventional numerical example to consider the procedure for assigning the cost of improvements to the gross expenses (not all of them are given in this example) possible options) (see table 1).

VR - gross expenses

BSGOF - book value of the corresponding group of fixed assets

In the example considered, we see that the composition of gross expenses includes 5% (7000 UAH x 5% = 350 UAH) of the total book value of all groups of fixed assets (i.e. groups 1, 2 and 3) at the beginning of the reporting year . Moreover, the main condition in the Law on Profit is that this amount does not exceed 5%, and how, what and how much to include in gross expenses should be determined by the accounting department of the enterprise at its discretion. According to the authors, subjects entrepreneurial activity it is most preferable to attribute to gross expenses first the costs of improving group 1, then groups 3 and 2. This is due to the fact that the depreciation rate for fixed assets of group 1 is the smallest and equals 5% of its book value and in order for the amount of improvements carried out to reduce adjusted income, much more will be required long term than for improvements of the second or third group. Please note that the 5% discount applies only to the improvement of fixed assets, but not to the creation of new fixed assets.

Regarding the right to tax credit when carrying out construction and repair work for one’s own needs, then in accordance with clause 7.4.1, clause 7.4 of Article 7 of the VAT Law, such a right arises subject to the payment (accrual) of taxes by the taxpayer in connection with the purchase of goods* (work, services), the cost of which is attributed to gross expenses or to an increase in the book value of fixed assets (subject to depreciation). To do this, in addition to having a tax invoice confirming the right to a tax credit, the enterprise must also register as a VAT payer and engage in activities for which transactions are subject to VAT.

* For tax purposes, goods mean material and intangible assets(Clause 1.6 of Article 1 of the Law on Profit).

Until July 1, 2000, the accounting procedure was carried out in accordance with the Instructions approved by order of the Ministry of Finance of Ukraine dated July 24, 1997 N 159 and registered with the Ministry of Justice of Ukraine on August 14, 1997 under N 310/2114 (hereinafter referred to as Instruction N 159). Now, with the entry into force (from 07/01/2000) of Accounting Regulations (standard) 7 “Fixed assets”, approved by order of the Ministry of Finance of Ukraine dated 04/27/2000 N 92 and registered with the Ministry of Justice of Ukraine on 05/18/2000. under N 288/45 (hereinafter referred to as the Standard), Instruction N 159 has been cancelled.

It is worth paying attention to the fact that the application of the Standard does not oblige enterprises to switch to new Plan accounts. Since, according to clause 2 of the order of the Ministry of Finance of Ukraine dated November 30, 1999 N 291 (registration with the Ministry of Justice on December 21, 1999 under N 892/4185), it is stipulated that the Chart of Accounts is implemented by enterprises in 2000 from the date determined by the prescriptive document of its head . Until the specified document is available, enterprises can use the old Chart of Accounts, but taking into account the requirements of the Standard.

The company carried out a major overhaul of the building by contract. total cost such expenses amounted to 8,000 UAH. excluding VAT, tax credit amount UAH.

The book value of all groups of fixed assets (1, 2, 3) at the beginning of the reporting year amounted to UAH. The enterprise has not used the benefit of including 5% of the cost of improvements as gross expenses since the beginning of the reporting year.

The accounting procedure for such transactions is presented in Table 2.

* When switching to a new Chart of Accounts or when the Standard comes into force (from 07/01/2000), the source of financing and write-off of the cost of improvements within 5% of the book value of fixed assets at the beginning of the reporting year are not reflected.

The company made an economical addition to the building that was listed on its balance sheet. The total cost of such expenses amounted to UAH. excluding VAT, tax credit amount UAH. In this regard, the enterprise increased the book value of the specified building by the cost of the commissioned extension in the amount of UAH.

The accounting procedure for such transactions is presented in Table 3.

Account funds can be used to pay an advance for major repairs of an apartment building and to pay for work taking into account the requirements Federal Law No. 185-FZ. Carrying out other operations on the account is not allowed.

What is the purpose of a special bank account for the formation of a capital repair fund?

The account is used for the purpose of forming a fund for capital repairs of a specific apartment building and making payments in accordance with the requirements Housing Code RF dated December 29, 2004 No. 188-FZ.

Does the bank control transactions in a special account for the formation of a capital repair fund?

Yes, on the basis of supporting documents according to the list, in accordance with the Housing Code of the Russian Federation.

What number of votes is sufficient to make a decision at the general meeting on the provision of services or the execution of major repairs?

At least 2/3 of the votes of the total number of votes of the owners of premises in an apartment building, which corresponds to 66.67% (Part 1 of Article 46 188-FZ). Each owner of premises in an apartment building at a general meeting has a number of votes proportional to his share in the right common property for the common property of the house (Part 3 of Article 48 188-FZ). This share is in turn proportional to the size total area the specified premises (part 1 of article 37 188-FZ).

Is it possible to provide a protocol of HOA members, board members, and not the owners of the premises as a supporting document?

No, the law requires a protocol of the general meeting of owners of premises in an apartment building, containing the decision of such a meeting on the provision of services and (or) on the performance of major repairs of common property in an apartment building (Part 1, Clause 4, Article 177 of the Housing Code of the Russian Federation).

What mandatory details must be contained in the protocol or extract from the protocol?

In accordance with Order of the Ministry of Construction of Russia dated December 25, 2015 N 937/pr “On approval of requirements for the preparation of minutes of general meetings of premises owners in apartment buildings <…>", the protocol or an extract from it must contain the following details:

• Title of the document;
• date and registration number of the protocol;
• date and place of the general meeting;
• title to the content part of the protocol;
• content of the protocol;
• appendices to the protocol (if they are indicated in the content of the protocol);
• signature of the chairman of the HOA.

What discrepancy is most often found in the minutes of the general meeting of premises owners?

The decision of the owners of the premises, adopted at the general meeting, is not reflected in the minutes on all points (clause 5.1 of Article 189 of the Housing Code of the Russian Federation).

How to correctly prepare an extract from the protocol for submission to the bank?

An extract from the protocol is an exact copy of part of the text of the original protocol relating to the item on the agenda for which the extract is being prepared. In this case, all the details of the form are reproduced, the introductory part of the text, the item on the agenda for which the extract is being prepared, and the text reflecting the discussion of the issue and decision. The title of the document is formatted as “Extract from the protocol.”

What discrepancies are most often encountered in an agreement for the provision of services and (or) the performance of work on major repairs of common property in an apartment building?

1. The contract does not specify: a) a warranty period for services provided and (or) work performed for a period of at least 5 years from the date of signing the acceptance certificate for services provided and (or) work performed; b) obligations of contractors to eliminate identified violations within a reasonable time, at their own expense and on their own (clause 4 of article 177 of the RF Housing Code).

2. The subject of the contract does not correspond to the types of services and (or) work approved by the protocol.

In what cases is it not necessary to provide a certificate of completion of work?

An acceptance certificate for services provided and (or) work performed under an agreement on the provision of services and (or) on the performance of work on major repairs of common property in an apartment building is not provided if the advance for the provision of services and (or) the performance of major repairs is paid in the amount of not more than 30% of the cost of these services and (or) work under the contract for their provision (performance).

Can a bank provide information to apartment owners about account transactions to form a capital repair fund?

Yes, it can - at the request of any owner of a premises in an apartment building.

How to return funds credited to the capital repair fund account by mistake?

In accordance with Art. 854 of the Civil Code of the Russian Federation, funds are debited from the account only by order of the client. To transfer funds incorrectly credited by payers to the account for the formation of a capital repair fund, send to the bank a payment order with supporting documents for the amount of incorrectly transferred funds through Sberbank Business Online or at the place where the account is serviced.

TO payment order attach an application from the payer indicating the full details of the recipient's account, as well as a check order confirming the fact of the payment (crediting funds to a special account).

Through Sberbank Business Online, documents are submitted scanned in pdf format simultaneously with the payment order- go to the “Letter to the Bank” tab, select the subject of the letter “Supporting documents for special accounts, incl. Housing and communal services." The bank will conduct an inspection and, if supporting documents are available, will transfer the funds.

The mechanism for issuing payment documents for major repairs depends on the chosen method of accumulating funds: on a special account - by decision of the general meeting of owners; on the account of the regional operator of the capital repair fund - by default.

If the money goes to the regional capital repair fund or the regional operator is the owner of a special account for the house, he must independently (at his own expense) issue receipts and accrue payments. At the same time, situations often arise when the Capital Repair Fund, in order to save money, tries to shift this responsibility to the management organization / HOA. How legal is this, and what to do in such a situation, we will try to figure it out in this article.

Part 1 of Article 169 of the Housing Code of the Russian Federation obliges owners of apartment building premises pay monthly contributions for major repairs of common property.

In accordance with the provisions of paragraph 1 of part 2 of the article 155 Housing complex of the Russian Federation, payment for residential premises and public utilities is paid on the basis of: payment documents submitted no later than the first day of the month following the expired month, unless a different period is established by the management agreement.

One of the functions of a regional operator in accordance with Part 1 of Art. 180 of the Housing Code of the Russian Federation is the function of accumulating contributions for capital repairs paid by the owners of premises in apartment buildings, in respect of which capital repair funds are formed on the account (accounts) of the regional operator. Such contributions in accordance with part 1 of the article 170 Housing complexes of the Russian Federation form a capital fundrepairs.

Resolution No. 10-P of April 12, 2016 Constitutional Court The Russian Federation, in connection with requests from deputies of the State Duma of the Russian Federation, assessed the constitutionality of the provisions of Part 1 of Article 169, Parts 4 and 7 of Article 170 and Part 4 of Article 179 of the Housing Code of the Russian Federation. All the contested norms were recognized as not contradicting the Constitution of the Russian Federation.

As follows from the provisions of Part 1 of Art. 171 Housing Code of the Russian Federation, V in case of formation of a capital repair fund on the account of a regional operator, the owners residential premises in an apartment building pay dues for major repairs based on payment documents submitted by the regional operator, within the time limits established for payment of payments for residential premises and utilities, unless otherwise established by the law of the subject of the Russian Federation.

Thus, the law imposes on the regional operator the obligation to issue payment documents no later than the 1st day of the month following the expired billing period for which payment is made.

A different procedure may be established by regional law. The Ministry of Construction of Russia in letter 12315-АЧ/04 dated 07/07/2014 indicated the following: Owners of premises in apartment buildings pay contributions for major repairs on the basis of payment documents submitted by the regional operator, within the deadlines established for payment for residential premises and utilities, unless otherwise established by the law of the constituent entity of the Russian Federation. By law of a constituent entity of the Russian Federation, the obligation to issue payment documents for payment of contributions for major repairs may be assigned to other persons (for example, RCC). In the event that a regional operator transfers the function of printing and delivering a payment document to pay a contribution for major repairs to other persons, responsibility for improper performance or failure to perform the transferred functions remains with the regional operator. The Ministry of Construction also indicated two options for issuing contributions for major repairs: in a single payment document and in a separate receipt.

Thus, no one has the right to oblige the management company/HOA to make free contributions for major repairs in favor of the regional operator.

In this case, contributions for major repairs can be included in a single payment document issued by the RCC(which is confirmed by judicial practice).

Managing organization appealed to the Arbitration Court of the Moscow Region with demands against MosObleIRTs for the recovery of losses caused by improper fulfillment of obligations under the contract (since the defendant independently, without instructions from the plaintiff, included contributions to the Capital Repair Fund in the single payment document. The parties agreed on the form of the Single payment document, in in which such a service as “contribution for major repairs” is indicated as a separate line for payment. According to Part 3 of Article 6 of the Law of the Moscow Region dated July 1, 2013 No. 66/2013-OZ “On the organization of major repairs of common property in apartment buildings located on the territory Moscow region", the regional operator has the right to conclude with a management organization, homeowners' association, housing cooperative, other specialized consumer cooperative or other organization that calculates and collects fees for residential premises and utilities, an agreement on inclusion in the payment document, on the basis of which the payment is made. payment for the maintenance and repair of residential premises and utilities, information on the amount of contribution for major repairs indicating the name of the regional operator, its bank account number and bank details, its address (location). Between MosObleIRTs LLC (agent) and the Non-Profit Organization “Fund for Capital Repairs of Common Property apartment buildings» (principal) an agency agreement was concluded for the formation of assessments of contributions for major repairs.

The court indicated that the inclusion of a payment to the capital repair fund in the single payment document for utility services does not violate the plaintiff’s right to receive funds from the population to pay for utility services paid under such a single document. (Solution Arbitration Court Moscow region dated December 16, 2016 in case No. A41-61181/2016).

Often, the Regional Capital Repair Fund Operator enters into a settlement agreement/agency agreement not with the settlement center, but directly with the management organization. In this case, it is necessary to clearly state the rights and obligations under the contract, since unclear terms of the contract may lead to adverse consequences management organization (at least in the form of time spent collecting contributions for major repairs).

Arbitration Court of the Kemerovo RegionBy decision of August 17, 2016 in case No. A27-3745/2016refused to satisfy the management organization's demands for the collection of contributions for major repairs, indicating the following: between the non-profit organization "Fund overhaulapartment buildings in the Kemerovo region" (principal) and the management organization (agent) concluded an agency agreement, in accordance with the terms of which the principal instructs, and the agent assumes, the obligations to accrue and processcontributions for major repairs; collection contributionsand percent. From the conditions agency agreement there is no right of the management organization to present judicial procedure demands for recovery collected by the defendantcontributionsin the interests of the non-profit organization "Fund overhaulapartment buildings in the Kemerovo region."
Under these circumstances, the claim cannot be satisfied.

Since major renovationcommon property in an apartment building is carried out at the expense of the owner housing stock, tenants of municipal apartments do not pay fees for major repairs (they must be paid by the owner of the premises - the municipality).

If the RCC erroneously billed contributions for capital repairs to the tenant in a single payment document, the management organization is not responsible for this.

Employer municipal apartment filed a lawsuit against the management organization, where one of the demands was: recognition of illegal charging of fees formajor repairs, board recalculationfor the amount of payments made formajor repairs and recovery of moral damages. The court found that The recipient of contributions for capital repairs is the regional operator of the capital repair fund of the Nizhny Novgorod region. The management organization is not the recipient of these payments; therefore, it is related toexhibitingtenants of this residential premises invoices for payment of payments andcontributions for major repairsdoes not have that is, it is an improper defendant for this claim. (Decision of the Dzerzhinsky City Court dated June 7, 2017 in case No. 2-1457/2017, upheld on appeal in the Nizhny Novgorod Regional Court).

The depreciation of fixed assets of housing and communal services in Russia, according to government estimates, already exceeds 60%. In particular, the condition of many apartment buildings requires major repairs. According to Rosstat, at the end of 2013, the share of dilapidated and dilapidated housing stock in the country was 2.8%. And even relatively new ones residential buildings gradually become outdated and require major repairs: for example, major repairs of garbage chute loading devices should be carried out every 10 years, and power supply networks for elevator installations - every 15 years (Departmental building standards VSN 58-88 (r) "").

The costs of maintaining common property in apartment buildings must be paid by the owners of the premises located in them, including apartments (). And if in the Soviet years the main owner of residential premises was the state, which paid the costs of maintaining and repairing its property, now, as a result of mass privatization, apartments have become private property. But along with the right to square meters, the new owners also received the responsibility for their maintenance and repairs, both current and major - with the exception of houses that at the time of privatization already required major repairs (Article 16 of the Law of the Russian Federation of July 4, 1991 No. 1541-I " ").

Initially, the owners of premises in apartment buildings independently, voluntarily, determined the size of the common property. This fee was included in utility bills. But the desire of property owners to reduce the cost of paying for these services led to the fact that management companies and homeowners associations could not accumulate enough funds to finance major home repairs and these costs were often transferred to municipal budgets in the form of financing emergency restoration work.

What are the ways to form a capital repair fund?

The formation of a capital repair fund for a residential building can be done in one of two ways: possible ways:

• on a special account;
• on the account of the regional operator - the so-called “common boiler” ().

  FORMS

At the same time, by default, capital repair funds are formed on the accounts of regional operators and no actions are required for this, and in order to select a method of accumulation in a special account, a decision must be made by the general meeting of owners of the premises of an apartment building. The decision is considered adopted if at least 2/3 of the votes of the total number of owners of premises in an apartment building are cast for it ().

ATTENTION!

Until your home is included in the regional program (and until eight months have passed from the date of inclusion), you are not required to pay contributions for major repairs (). You can view the regional program on the website of the regional Capital Repair Fund.

Such a decision must be made no later than within six months (the period may be reduced by decision of individual regions) from the date of publication of the regional capital repair program in which this house is included. Such a program is formed for the period necessary to carry out major repairs of common property in all apartment buildings located on the territory of a constituent entity of the Russian Federation and is subject to annual updating.

During the same period, it is necessary to send a copy of the minutes of the general meeting to the regional operator. By decision of the general meeting in mandatory must be defined:

• size monthly fee for major repairs;
• list of services and (or) overhaul works;
• the timing of it;
• owner of a special account;
• credit institution in which a special account will be opened ().

At the same time, the amount of the monthly contribution cannot be lower than that established by regional legislation. The list of repair work cannot be shorter, and the timing of major repairs cannot be later than provided for by the regional program.

The owner of a special account can be appointed Management Company, or a HOA, housing or other specialized consumer cooperative that manages an apartment building, as well as a regional operator. Credit organisation in which a special account can be opened must have authorized capital in the amount of at least 20 billion rubles. Information about banks that meet this condition can be found on the Bank of Russia website.

If in fixed time such a decision was not made by the general meeting, the local government body decides to form a capital repair fund for such a house on the account of the regional operator. No notice of such a decision is sent to residents, and they will learn about this from payment receipts.

It should be noted that the formation of funds in special accounts has a number of features that distinguish this method from maintaining an account within the “common pot”:

• interest can be accrued on money stored in the bank, which will somewhat reduce the loss purchasing power accumulations during the period of their storage. The cost of servicing the account and the amount of interest accrued may vary depending on the bank. For example, one of the credit institutions offers banking services special account for 4.8 thousand rubles. per year, while interest rate may vary from 0.2% to 3.5% per annum depending on the amount in the account. It should be noted that it also does not contain a prohibition to charge interest on funds stored in banks in the accounts of a regional operator;
• any owner has the opportunity to obtain information about the amount of funds in a special account and transactions on it. There is no need to call a general meeting for this purpose ();
• regional legislation may establish minimum size capital repair funds formed in special accounts, upon reaching which the general meeting of owners may decide to suspend the obligation to pay contributions for capital repairs - with the exception of those who are in arrears on such contributions ();
• There is no restriction for regional operators on paying an advance in an amount exceeding 30% of the cost of major repairs, which will allow them to require more favorable conditions contracts with contractors ().

At the same time, capital repair fund funds stored in a special account are fully protected by law, with the exception of cases of bankruptcy of the bank itself (but this risk also exists for funds stored in banks by regional operators). Thus, the bank exercises control over the expenditure of funds from a special account (), in connection with which the illegal transactions with these means it is difficult. In addition, funds held in a special account cannot be recovered for the obligations of the owner of this account, if these obligations are not related to major repairs (). Also, such funds are not included in the bankruptcy estate in the event of bankruptcy of the account owner ().

How can I change the way the capital repair fund is formed?

If the owners of premises in an apartment building are not satisfied with the chosen method of forming a capital repair fund or they missed the six-month deadline for making a decision on its choice, then this situation can be changed at any time based on the decision of the general meeting of owners.

If by decision of the general meeting the fund is withdrawn from the management of the regional operator and will subsequently be formed on a special account, such a decision must contain the information provided for, as in the initial selection of a special account for the formation of the fund. This decision should be sent to the regional operator within five days, but it will come into force only two years from this moment (the period may be reduced by regional legislation) and in the absence of arrears in payment for major repairs or loans provided for these purposes (). During this period, payments will continue to be transferred to the regional operator.

If a decision is made to transfer the fund to a regional operator, it comes into force one month after the decision of the general meeting is sent to the owner of the special account. Absence of debts for work performed and loans provided in in this case is also a prerequisite for the decision to come into force ().

Amount of contribution to the capital repair fund

The minimum amount of contributions for major repairs is established by regulations of the constituent entities of the Russian Federation and is indexed annually taking into account changes in the index consumer prices(approved by order of the Ministry of Construction of Russia dated February 7, 2014 No. 41/pr). Thus, the amount of this contribution in 2015 in Moscow is 15 rubles. per month for each square meter of the total area of ​​residential (non-residential) premises in an apartment building (Decree of the Moscow Government of December 29, 2014 No. 833-PP ""). For comparison, in St. Petersburg the contribution amount is differentiated from 2 to 3 rubles. depending on the type of building, in the Moscow region in 2015 the contribution amount is 7.8 rubles, and in the Samara region it varies from 5.07 rubles. up to 5.84 rub. depending on the number of storeys of a residential building (in all regions, these amounts are also charged monthly for each square meter of the total area of ​​the premises).

The amount of the contribution does not depend on the number of persons registered in the residential premises or its location. The payment amount is determined only by the characteristics of the residential building (year of construction, number of storeys, type of materials), if this region such differentiation is provided for the size of the contribution, and according to the number square meters premises.

The final amount of the contribution can be changed upward by decision of the general meeting of owners, and the amount accumulated due to such an increase can be used for types of capital repairs not provided for (for example, for the development of project documentation, payment for services construction control and expenses for obtaining guarantees and guarantees for loans and borrowings), or to speed up the implementation of urgent work ().

Purposes of spending funds from the capital repair fund

Funds from the capital repair fund can be spent exclusively on specified purposes:

• repair of in-house engineering systems of electrical, heat, gas, water supply, drainage;
• repair or replacement of elevator equipment deemed unsuitable for operation, repair of elevator shafts;
• roof repair;
• repair of basements belonging to common property in an apartment building;
• facade repair;
• repair of the foundation of an apartment building.

However, in addition, constituent entities of the Russian Federation may allow funds from the fund to be spent on other types of repair work, including:

• façade insulation;
• conversion of an unventilated roof to a ventilated roof;
• arrangement of roof exits;
• installation of collective (common house) meters and control and regulation units for the consumption of utility resources.

This list is open; regions are in no way limited in their right to determine the direction of spending capital repair funds ().

In addition, these funds can be spent on:

• development of design documentation for major repairs;
• payment for construction control services;
• repayment of loans and borrowings (as well as interest on them) received and used to pay for services and major repairs;
• payment of expenses for obtaining guarantees and guarantees for such loans and borrowings (). For example, the fee rate for issuing a bank guarantee for government contracts currently varies from 1% to 5%. Probably, bank guarantees for loans for capital repairs will be assessed within the same framework.

At the same time, only the work provided for, as well as the repayment of credits, borrowings (and interest on them) received and used to pay for these works () can be financed from the amount formed on the basis of the minimum contribution for major repairs.

It follows from this that it is possible to finance the development of project documentation, payment for construction control services and the costs of obtaining guarantees and guarantees for loans and borrowings only from interest on late payment fees and interest accrued for use in cash located in a special account, as well as from the amount of contributions exceeding their minimum amount.

Time frame for spending funds from the capital repair fund

Subjects of the Russian Federation are required to adopt annually updated regional programs for capital repairs of common property in apartment buildings (). These documents set deadlines for major repairs of such houses, regardless of the method of forming the capital repair fund. You can view them on the websites of regional Capital Repair Funds.

It should be noted that the law provides for major repairs to be carried out as a matter of priority in those houses that needed major repairs on the date of privatization of the first residential premises in them, if since that moment the major repairs have not been carried out ().

However, regional programs only set a deadline for major repairs. According to, owners of real estate in apartment buildings have the right at any time to decide to carry out major repairs of common property, regardless of the method of forming the capital repair fund. Both the owners themselves and the management company, HOA or regional operator can put this issue on the agenda of the general meeting.

The decision of the general meeting of owners to carry out major repairs must contain the following mandatory information:

• list of major repair works;
• costings;
• timing of major repairs;
• sources of its financing (special account or account of a regional operator);
• details of the person who is authorized to participate in the acceptance of completed major repairs, including signing the relevant acts.

If early major repairs have not been carried out, then the management company, HOA or regional operator are obliged to send proposals to the owners on the start date of major repairs, the required list of services and (or) works and their volume and cost, on the procedure and sources of financing for major repairs of common property. This must be done no later than six months (other terms may be established by regional legislation) before the start of the year in which, according to the regional program, major repairs are planned. Owners are required to make a decision on such a proposal within three months from the date of receipt of such a proposal, otherwise this decision is made by the local government body.

Control over the formation of the capital repair fund is carried out by the state housing supervision body (). Monitoring the compliance of the activities of the regional operator established requirements carried out by Rosfinnadzor (Resolution of the Government of the Russian Federation of November 28, 2013 No. 1092 ""). Also, within the framework of their powers, supervision is carried out by the prosecutor's office and the Ministry of Internal Affairs of Russia.

Thus, in case of violation of the procedure for the formation of capital repair funds, the timing and procedure for carrying out capital repairs, the owners of premises in apartment buildings have the right to appeal to the specified organizations or the court according to their competence, both individually and collectively.

It should be noted that the proper fulfillment by the regional operator of its obligations is guaranteed by the subject of the Russian Federation, which will carry out major repairs at the expense regional budget in the event that the regional operator violates its obligations to the owners of premises in apartment buildings ().

If you have any questions, we are waiting for them by email - we will include answers to the most interesting ones in the material. You can also find answers to frequently asked questions on the websites of regional Capital Repair Funds.

Documentation