Public administration system. Housing and communal complex: management and development

Program for reforming the housing and communal services until 2020 The authorities do not stop building new plans for reforming the housing and communal services. Recently, by order of February 2, 2010 No. 102-r, the Government of the Russian Federation approved the Concept of the federal target program “Comprehensive Program

January 19, 2007, Kazan Opening speech at the meeting of the Presidium of the State Council “On the work of government bodies of the constituent entities of the Russian Federation on reforming the housing and communal services and construction of affordable housing, including for low-income groups of the population

January 19, 2007, Kazan Opening remarks at the meeting of the Presidium of the State Council “On the work of government bodies of the constituent entities of the Russian Federation on reforming the housing and communal services and construction of affordable housing, including for

RUSSIANS WILL BE MADE HOMELESS (Conversation with the “shadow minister” of housing and communal services)

Section 5. Features of the functioning of energy sales organizations and the participation of organizations in the sphere of housing and communal services in the trade of electrical energy in retail markets

Section 5. Features of the functioning of energy sales organizations and the participation of organizations in the sphere of housing and communal services in the trade of electrical energy in retail markets Question 1. When switching to service from an energy sales organization, a person

V. Features of the functioning of energy sales organizations and the participation of organizations in the sphere of housing and communal services in the trade of electrical energy in retail markets

V. Features of the functioning of energy sales organizations and the participation of organizations in the sphere of housing and communal services in the trade of electrical energy in retail markets 83. When switching to service to an energy sales organization of the person purchasing

Housing and communal services facilities include
housing stock, hotels (for
excluding tourist ones), houses and hostels for visitors,
external improvement objects, artificial
facilities, swimming pools, structures and
beach equipment, as well as gas, heat and electricity supply facilities for the population, areas,
shops, bases, workshops,
garages, special
cars and
mechanisms, warehouses intended for maintenance and repair of housing and communal services, social and cultural spheres, physical education and sports. Art. 275.1 Tax Code of the Russian Federation

View value Objects of Housing and Communal Services in other dictionaries

Housing- The first part of complex words. Introduces value Sl.: housing. Housing and construction cooperative.
Kuznetsov's Explanatory Dictionary

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"Financial newspaper. Regional issue", N 37, 2003

Housing and communal services facilities (HCS) include housing stock, hotels (except for tourists), houses and hostels for visitors, external improvement facilities, artificial structures, swimming pools, beach structures and equipment, as well as gas, heat and electricity supply facilities population, sites, workshops, bases, workshops, garages, special machines and mechanisms, warehouses intended for maintenance and repair of housing and communal services, social and cultural spheres, physical education and sports.

Objects of the socio-cultural sphere include healthcare, cultural, pre-school facilities, children's holiday camps, sanatoriums (dispensaries), recreation centers, boarding houses, physical education and sports facilities (including tracks, hippodromes, stables, tennis courts, playgrounds golf, badminton, health centers), non-production public services facilities (baths, saunas).

According to the Housing Code of the RSFSR dated June 24, 1983, residential buildings located on the territory of the Russian Federation, as well as residential premises in other buildings, form the housing stock. It does not include non-residential premises in residential buildings intended for trade, household and other non-industrial needs. In addition, the Law of the Russian Federation dated December 24, 1992 N 4218-1 “On the fundamentals of federal housing policy” determines that the housing stock is the totality of all residential premises, regardless of ownership, including residential buildings, specialized buildings (dormitories, shelter hotels, houses of flexible stock, special houses for single elderly people, boarding houses for the disabled, veterans, etc.), apartments, service living quarters. These objects are classified as fixed assets for non-production purposes, since they are used in the non-production sphere. In this regard, in accounting, organizations should separate them into a separate group and account for them separately.

The appearance of housing and communal services objects on the balance sheet of an organization is possible in various ways. For commercial organizations, these objects may arise as a result of acquisition, gratuitous receipt or construction for their own needs. But state and municipal property can be placed on the balance sheet of an organization in accordance with Chapter 19 of the Civil Code of the Russian Federation only in cases where it is transferred to the economic management or operational management of state or municipal unitary enterprises.

Organizations that have housing stock objects on their balance sheet must keep records of these objects on account 01 “Fixed assets”, to which sub-accounts “Housing stock”, etc. are opened (Letter of the Ministry of Finance of Russia dated October 29, 1993 N 118 “On the reflection in accounting of certain operations in housing and communal services" (as amended on 04/03/1996)).

Housing assets are accounted for at their original cost, the formation of which depends on the sources of their acquisition:

1. acquisition of objects for a fee;
2. acquisition of fixed assets in exchange for other property;
3. free receipt of residential buildings;
4. receipt of fixed assets as a contribution to the authorized (share) capital of the organization;
5. construction of housing facilities.

When purchasing residential buildings and premises, their initial cost is the amount of the organization's actual costs for the acquisition, construction and production of these objects, with the exception of VAT and other refundable taxes (clause 8 of PBU 6/01 “Accounting for fixed assets”, as well as art. 11 Federal Law dated November 21, 1996 N 129-FZ “On Accounting”).

In accounting, the acquisition of housing assets for a fee is reflected on the basis of an act (invoice) of acceptance and transfer of fixed assets (Form N OS-1). At the same time, appropriate entries are made in accounting (Table 1).

Table 1

When exchanging property for housing and communal services objects, the cost of both received and disposed property must be reflected in accounting, and the value of the goods exchanged must be equivalent (Table 2). Otherwise, the party transferring the cheaper item must pay the difference in prices. The basis for accounting for these transactions will be the exchange agreement and acts of acceptance and transfer of fixed assets, as well as invoices to reflect VAT. The moment of implementation under the barter agreement is its execution by both parties.

Table 2

In case of gratuitous receipt of housing and communal services objects under a gift agreement from legal or individuals or on the basis of an acceptance and transfer certificate from state authorities or local self-government, they are subject to inclusion on the organization’s balance sheet at market value:

Debit 08, Credit 98-2 - a gratuitously received fixed asset item was capitalized at market value;

Debit 01, Credit 08 - the object has been put into operation.

Upon receipt of a contribution to authorized capital in the form of housing and communal services objects, the initial cost of these objects is determined according to the agreed monetary value of the founders and represents a certain amount of the founder’s contribution:

Debit 75-1, Credit 80 - reflects the amount of debt of the founder for the contribution to the authorized capital;

Debit 01, Credit 75-1 - the fixed asset item was registered at the agreed value.

These objects can be added to the balance sheet of unitary enterprises either in the form of a contribution to the authorized capital or transferred to the economic management and operational management from a state or municipal body:

Debit 01, Credit 76 - fixed assets received from a state or municipal body at original cost have been capitalized;

Debit 76, Credit 83 (84) - additional capital increased unitary enterprise.

It is also possible for housing and communal services facilities to appear on the balance sheet of an organization through contract or proprietary construction (Table 3).

Table 3

Like any fixed asset, housing and communal services facilities are subject to wear and tear during operation. But, since such buildings and structures are not industrial objects, their value is not written off by calculating depreciation included in the cost of production (clause 17 of PBU 6/01). To account for the amounts of depreciation accrued for housing and communal services objects by the Chart of Accounts of financial accounting economic activity organizations have an off-balance sheet account 010 “Depreciation of fixed assets”. This account summarizes information on the movement of depreciation amounts for housing facilities, external improvement facilities and other similar facilities (forestry, road management, specialized shipping facilities, etc.). Depreciation on these objects is accrued at the end of the year according to established depreciation rates.

When disposing of individual objects (including sale, gratuitous transfer, etc.), the amount of depreciation on them is written off from account 010. Analytical accounting on account 010 is maintained for each object.

Disposal of housing and communal services objects is taken into account in the generally established order, i.e. the count is 91.

To reflect the costs of service industries and farms on the balance sheet of the organization, the activities of which are not related to the production of products, performance of work and provision of services, the Chart of Accounts uses account 29 “Service industries and farms”. It is used to summarize information about the costs associated with the production of products, the performance of work and the provision of services by the service industries and farms of the organization. The debit of this account reflects direct expenses related directly to the production of products, performance of work and provision of services, as well as expenses of auxiliary production. They are debited from the credit accounts inventories, settlements with employees for wages, etc. Expenses of auxiliary production are written off to account 29 from the credit of account 23 “Auxiliary production”.

The credit of account 29 reflects the amounts of the actual cost of completed products, work performed and services rendered. These amounts are debited from account 29 to the debit of the accounts:

accounting material assets and finished products produced by service industries and farms;

accounting for the costs of divisions - consumers of work and services performed by service industries and farms;

90 “Sales” (when selling to third-party organizations and individuals works and services performed by service industries and farms), etc.

The balance of account 29 at the end of the month shows the value of work in progress.

E. Emelianenko

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Expert opinion

Housing and communal services facilities (HCS) are housing stock, also hotels, except for tourists, hostels, houses for visiting people, artificial structures, external improvement facilities, swimming pools, equipment and structures on the beaches, heat, gas, and electricity supply facilities for residents states, workshops, sites, workshops, bases, special mechanisms, machines, garages, warehouses, which are intended for repair, maintenance of all housing and communal services, physical education, sports, socio-cultural facilities.

Housing and communal services includes a whole complex of sub-sectors, which ensures the full operation of various buildings in populated areas, engineering infrastructure, creates comfort, convenience for living, staying in the premises of citizens, providing them with a wide range of housing and communal services.

Housing and communal services are the following services:

1. Sewerage system where wastewater is discharged.
2. Major renovation of buildings.
3. Plumbing, where leaks in water pipes are eliminated, a water purification system is designed,
4. Heat supply, within which residents must receive hot water and heating. At the same time, uninterrupted operation of thermal power plants and boiler houses must be ensured. If the functioning of the latter is disrupted, a fuel and energy crisis may occur.
5. Current repairs of internal engineering systems and communications of buildings.
6. Garbage collection, removal and further disposal.
7. Electricity supply.
8. Keeping local areas clean and improving them.

All these services must be provided to the population uninterrupted. In order to avoid misunderstandings and to have standards when resolving general and specific issues, there are regulatory documents Housing and communal services, which indicate how to act correctly in a given situation in order to provide the population with a full range of services.
Housing and communal services are greatly influenced not only by special documentation, but also by building codes and regulations. Even at the construction stage, all engineering systems must be laid to provide services to the population. All this is strictly controlled by special regulations, every violation is punishable by law.

From the extent to which all norms and rules are observed during construction work, during the connection of a particular system, further work on the provision of services and the quality of the benefits received depend.

Regulatory documents of housing and communal services are very important, their failure to comply can lead to serious consequences, therefore the state strictly monitors compliance with all norms and rules, starting from the construction stage and ending with the commissioning of the building. In the future, control continues, compliance with housing and communal services regulations ensures the uninterrupted receipt by the population of all services for a comfortable and convenient life.

Regulatory documents of housing and communal services regulate a wide range of works, services, rules; with the help of documentation you can find out about current tariffs, benefits, even standards for planting trees near an apartment building. Every step and every action is described clearly and in detail in regulatory documents.

Currently, housing and communal services reform is underway, the purpose of which is to simplify and facilitate the process of providing services. Housing Code obliged the owners of residential premises to choose one of three methods of managing an apartment building, in accordance with clause 2 of Art. 161 Housing Code of the Russian Federation. Owners can choose a management organization, self-government, under which a legal entity will be created, for example, a homeowners' association, which will act on behalf of all owners. There is another option - direct management, in which each owner will enter into a separate agreement for housing and utilities and will pay for them independently. In the future, laws and regulations may be modified and amended, but the essence of providing services to the population will remain unchanged.

The housing management system is undergoing a number of serious changes; a reform is currently being carried out that puts housing and communal services into private hands. The state will only observe from the sidelines what is happening. But existing housing and communal services regulations regulate and will continue to regulate the entire stage of relationships between citizens and service providers. In any action related to housing and communal services, you need to rely on regulations.