Appendix N 18

and maintenance of facilities

social sphere of Moscow

Methodology
calculating the cost of utilities during major repairs

I. Electricity

1. Civil works(inside the building).

2. Replacement and installation of engineering systems inside the building.

Reimbursement cost utilities calculated on the basis of 1 sq. m of the repaired area according to the following formula:

S = (Ф: Z) x R, where

S - the amount of reimbursement of the cost of utilities,

Ф - actual costs, according to invoices issued by organizations (water, electricity, heat supply) for the period of work.

Z is the area of ​​the building.

R is the area on which the work was carried out in a given period of time.

An integral part of calculating the cost of reimbursement of utilities is a tripartite act, reflecting the type of work, the period of their implementation, the number of employees, the area of ​​the building and the area on which the work was carried out during the specified period of time.

Appendix N 20

to the Regulation on the order of organization,

conducting and financing capital

and maintenance of facilities

social sphere of Moscow

from ____________________

to the calculation of the reimbursement of utilities when conducting

maintenance and overhaul

Institution _________________________________________________________

Address: _____________________________________________________________

Type of work __________________________________________________________

Period of work ____________________________________________

Number of employees _________________________________________ people

The area where the repair work was carried out ___________________

Total area of ​​the building ____________________________________________ m2

Head of institution _________________________________________________

Contracting organization ___________________________________________________

GU Directorate of HEUO DO _____________________________________________________

RULES FOR ESTABLISHMENT AND DEFINITION OF CONSUMPTION REGULATIONS OF UTILITY SERVICES

Vi. Determination of standards for the consumption of utilities

in residential premises, standards of consumption of utilities

services for general household needs using the calculation method

43. Standards for the consumption of utilities in residential premises, standards for the consumption of utilities for general household needs using the calculation method are determined by the formulas provided for in Section II of Appendix No. 1 to these Rules.

44. The temperature of the internal air of the heated residential premises is taken into account in accordance with the values ​​established by the rules for the provision of public services.

The average daily temperature of the outside air during the heating period is determined on the basis of information provided by the bodies of the hydrometeorological service for the previous 5 heating periods in a row as the arithmetic mean of the average daily temperatures of the outside air during the heating period. In the absence of such information, the average outside air temperature during the heating season is determined based on the climatic parameters used in the design of buildings and structures, heating systems.

The design temperature of the outside air in order to design heating systems for a specific settlement is determined based on the climatic parameters of the average temperature of the coldest period for 5 consecutive days, used in the design of buildings and structures, heating systems.

In the absence of such data, climatic parameters are assumed to be equal to the parameters of the nearest settlement for which such parameters are available.

45. The standard for the consumption of communal services for cold water supply and the standard for the consumption of communal services for hot water supply or the standard for the consumption of hot water in a dwelling are determined based on the equipment of residential premises with water-distributing devices and sanitary equipment. The rate of water consumption by water-folding devices is provided in Table 5 of Appendix No. 1 to these Rules.

(Clause 45 as amended by the Decree of the Government of the Russian Federation of February 14, 2015 No. 129)

45 (1). The rate of consumption of thermal energy for heating water for the provision of communal services for hot water supply is determined taking into account the provisions established by paragraphs 32 - 32 (2) of these Rules.

(Clause 45 (1) was introduced by the Decree of the Government of the Russian Federation of February 14, 2015 No. 129)

46. ​​The consumption rate of the utility service for gas supply in residential premises is determined based on the following areas of use:

a) cooking using gas stoves;

b) heating water for household and sanitary-hygienic needs using a gas heater or gas stove (in the absence of centralized hot water supply);

c) heating (in the absence of centralized heating).

47. When gas is used in residential premises of apartment buildings or residential buildings in several directions at the same time, the standard for the consumption of utility services for gas supply for consumers living in such houses is determined for each direction of gas use.

The consumption rates of the gas utility services are established on the basis of the rates of gas consumption by the population in the absence of gas metering devices differentially depending on the directions of gas use, determined by:

for natural gas - in accordance with the methodology for calculating gas consumption rates by the population in the absence of gas meters, approved by the Ministry of Construction, Housing and Utilities Russian Federation;

for liquefied petroleum gas - in accordance with the methodology for calculating the norms of consumption of liquefied petroleum gas by the population in the absence of gas meters, approved by the Ministry of Construction, Housing and Utilities of the Russian Federation.

(as amended by the Resolution of the Government of the Russian Federation of March 26, 2014 No. 230)

48. Standards for the consumption of utilities when using a land plot and outbuildings are determined in relation to each of the directions of using utilities.

49. The standard of consumption of communal services for cold water supply when using a land plot and outbuildings is determined separately for each of the following areas of use:

watering the land;

water supply and food preparation for farm animals;

water supply for outdoor (indoor) summer pools of various types and designs, as well as baths, saunas, indoor pools adjacent to a residential building and (or) separately standing on a common land plot with a residential building;

Fridman I.G., Head of the Center for Pricing and Production Programming, Federal State Unitary Enterprise "Inorgtekhkom"

Report at the conference "State regulation and supervision in heat supply", September 11-13

The relationship between heat supply organizations producing and supplying heat and heat carrier, and consumers of utilities for heating and hot water supply are regulated by the Rules for the establishment and determination of standards for the consumption of utilities, which are approved by the decree of the Government of the Russian Federation of May 23

There is apparently no point in retelling this document, since you, who are gathered here, know its content. Therefore, I will focus on those points of these Rules that cause, so to speak, discrepancies on the part of municipalities and heat supply organizations.

The rules for establishing and determining standards for the consumption of public services provide three methods for determining standards:

1) method of analogs;

2) expert method;

3) calculation method.

Let me remind you in what cases they are used:

the method of analogs is used in the presence of data obtained as a result of measuring the volume (quantity) of consumption of utilities by collective (general house) metering devices installed in apartment buildings or residential buildings with similar structural and technical parameters, the degree of improvement and climatic conditions;

the second method - expert - is used if the results of measurements of the volume (quantity) of consumption of utilities by collective (common house) metering devices in apartment buildings or residential buildings with similar design and technical parameters, the degree of improvement and climatic conditions are absent or they are not enough to apply the analog method.

Analogue and expert methods are based on selective observation of the consumption of utilities in apartment buildings and residential buildings using collective metering devices. At the same time, selective measurements are carried out in houses with similar structural and technical parameters, the degree of livability.

Based on the results of measurements of the volume of consumed thermal energy and coolant by collective metering devices, as well as data from sample measurements, the average monthly value of their consumption is determined for the selected groups of residential buildings;

The third method - calculated - is used if the results of measurements by collective (common house) metering devices in apartment buildings or residential buildings with similar design and technical parameters, the degree of improvement and climatic conditions are absent or insufficient to apply the analog method, and also if there are no measurement data for application of the expert method. Considering that, basically, today a large majority of residential buildings are not equipped with collective metering devices, the definition of standards is carried out by a calculation method.

However, of these three methods, the calculated one is the least accurate (somewhere within 60%). According to the results calculated using this method, disagreements arise between municipalities and heat supply organizations.

For example, the Mayor's Office of Novosibirsk (the total living area of ​​the city's housing stock is 24.9 million square meters), when considering the standards for heating and hot water supply, calculated by the heat supply organization for 2007, found them overestimated. According to an expert assessment commissioned by the Mayor's Office, the application of such standards would lead to an increase in the cost of these services by more than 1 billion rubles on an annualized basis.

The calculation method described in the Regulations under consideration is based on the application of the specific consumption of thermal energy, taking into account design characteristics residential buildings.

If we apply the calculation method to determine the standards for contractual (design) loads, we will be faced with the need to take into account the factor of an increase in the actual heat load due to the lowered heat-shielding qualities of the external fences of residential buildings. Direct normative documents that take this factor into account do not currently exist. This correction factor must be entered for all residential buildings built before 1999. So, the application of the calculation method in accordance with the Rules approved by the decree of the Government of Russia dated May 23

At the same time, the Rules do not provide a decoding of the concept of “heated non-residential area, which is the common property of the house,” since staircases, basements, technical floors and attics can be heated.

Therefore, the calculations should include the areas of staircases, basements or technical floors, depending on the heating scheme - lower or upper wiring.

When expert organizations perform calculations of heating standards by order of any municipality and by order of a heat supply organization, subject to the same specified design parameters of residential buildings, climatic and temperature regimes internal premises, heat engineering parameters of heating systems, and using the formulas provided for by the Rules, it is possible to obtain different results.

The difference in estimates can be 15-20%, which is mainly due to arithmetic calculations in the standards, starting with the interpolation of the normalized specific heat consumption for heating a residential building and determining the heated non-residential area that is the common property of the house or due to insufficient data to calculate the standards.

However, in the calculations of the standards for hot water supply, the discrepancies are more significant due to the difference in the approach to calculating the number of procedures for using a water-separating device (baths, showers, sinks, etc.).

The Rules do not indicate on the basis of which normative and technical documents to accept the number of these procedures.

The developer of the Decree of the Government of Russia dated May 23, 2006 No. 306 was the Center for Municipal Policy OJSC. A corresponding question was sent to their website from MUE Vodokanal in Obninsk: What regulatory document when applying the calculation method for determining water supply standards v conformity with The rules for establishing and determining standards for the consumption of utilities regulate the number of procedures for using a water-folding device by one person (or in other words, how many times a week a person should take a bath, shower, etc., since the Rules indicate only water consumption rates for 1 procedure)?

The developer's response was as follows : There is no normative document regulating the number of procedures for using a water-folding device by one person. The parameter "the number of procedures for using a water-folding device" was introduced to ensure the transparency of the consumption rate and to justify the ratio of the consumption rates in residential premises of varying degrees of improvement. The number of procedures for using a water-folding device is determined in the process of calculating the consumption rate. This parameter can be determined based on a sample survey population.

Thus, the only objective way out of this situation is to question the population. However, in most cases this is not done. Because of this, there are disagreements about the results of the calculations.

And the fact that some kind of regulation is needed speaks for itself the fact of the existing quantitative spread in different territories... So, for example, the number of procedures for using a bathroom by one person in apartment buildings equipped with a bathtub and a shower is taken 2 times a week in Novosibirsk, 4 in Saransk, and in a number of municipalities in the Tver region - 1 time per week. The same spread for other water-folding devices.

It must be remembered that an increase in the number of procedures leads to an overestimation of the standards for hot water supply and, consequently, to an increase in the cost of hot water supply services.

Another clarification: in order to reduce the amount of thermal energy required for heating water, we recommend entering a coefficient in the corresponding formula that takes into account the decrease in the average hourly water consumption for hot water supply in the non-heating season in relation to the heating season (equal to 0.8).

Summing up the above, it should be noted the following: the difference between consumption by collective metering devices and calculated consumption by the number of procedures is about 20%, which can be attributed to the effect of energy saving when installing metering devices, and the results obtained are adequate and sufficient for the housing stock without metering devices ...

There is one more regulatory document that allows accounting for heat energy and heat carrier, quality control of heat energy and heat carrier, compliance with the heat supply and heat consumption regime.

This is the order of the Gosstroy of Russia dated 06.05.2000 No. 105, which approved the Methodology for determining the amount of heat energy and heat carrier in water systems of municipal heat supply.

This Methodology was developed by the Russian Joint Stock Company Roskommunenergo.

The use of the Methodology allows heat supply organizations of the housing and communal services system and consumers (subscribers) - legal entities to carry out commercial metering of heat energy and heat carrier.

The methodology provides for the possibility of determining the amount of heat energy and coolant consumed by subscribers using the metering method and the calculated metering method.

Of course, a slightly different problem is being solved here than the definition of consumption standards. But these two tasks are interrelated. And again, with the calculation method of accounting, discrepancies in the calculation results between subscribers and heat supply organizations are possible.

For example, in the city of Abakan (Republic of Khakassia), one of the housing stock management companies did not agree with the calculations of the heat supply organization for payment for the consumed heat energy and heat carrier, referring to the specified Methodology.

This case was considered arbitration court... The question was that the use of heat and water balance coefficients by the heat supply organization was disputed.

Indeed, in all formulas and applications for the calculation method, there is no indication of the use of these coefficients. There are no references to these coefficients in the Rules for Establishing and Determining Utilities Consumption Standards discussed above.

But in the explanation for this method it is written that total amount consumed heat energy and coolant for the billing period by all subscribers without metering devices is determined from the heat and water balances of the heat supply system, and by an individual subscriber - in proportion to its calculated hourly heat and mass (volumetric) loads.

Therefore, the use of the coefficients of heat and water balance is legitimate in calculating the mentioned hourly loads.

I have noted only some controversial points in the application of the considered normative documents, to the consideration of which our institute was involved.

In general, it should be noted that the calculation methods for determining the standards for the consumption of utilities and determining the amount of heat energy and heat carrier consumed by subscribers, with all their inaccuracy, are sufficient for the housing stock not equipped with metering devices.

Techniques to be followed by a housing and communal services economist

Example of calculating the cost of water treatment

Justification of the amount of depreciation deductions in the case when the same fixed assets are used to generate different services

Control of the volume of services generated in physical terms and in quantitative indicators when calculating the cost

Regulators and consumers of services impose increasingly stringent requirements on housing and communal services enterprises (hereinafter referred to as housing and communal services) and management companies. This concerns the quality of services provided, energy efficiency, transparency and reasonableness of tariffs. The latter is the direct responsibility of the economist. The task of a professional economist is to calculate the cost of all types of work (services) performed by an enterprise: Maintenance buildings and elevators, external improvement of buildings, cleaning of adjoining territories, landscaping, water supply, sanitation, heat supply, etc.

Consider the specifics of calculating the cost of water purification.

Methodology

The purpose of cost accounting and costing is to timely, fully and reliably reflect the actual costs of the implementation and sale of services in the documents on financial and economic activities, as well as to control the efficiency of the use of material, energy, labor and financial resources. The purpose of calculating a unit of service is to justify the tariff for housing and communal services, calculate taxes, assess the effectiveness of technological and economic measures.

Separately, the managing organizations are entrusted with the obligations to disclose financial and economic information (Resolution of the Government of the Russian Federation of September 23, 2010 No. 731 (as amended on September 27, 2014) "On approval of the information disclosure standard by organizations operating in the management of apartment buildings"), which includes:

• estimates of income and expenses, report on the implementation of estimates of income and expenses;
• information on the work performed (services provided) for the maintenance and repair of common property in an apartment building and other services related to achieving the goals of managing an apartment building, including information on the cost of work (services);
• information about the provided utilities, set prices(tariffs) for utilities, standards for the consumption of utilities.

Important!

Each enterprise in the housing and communal services sector and management companies must have estimates for their services.

Accounting and calculation of housing and communal services is carried out on the basis of the Methodology for planning, accounting and calculating the cost of housing and communal services, approved by the Decree of the State Construction Committee of the Russian Federation of 23.02.1999 No. 9 (as amended on 13.10.2000; hereinafter - the Methodology).

The Methodology presents the forms of reporting calculations of the cost of housing and communal services:

6-v and 6-k - water supply and sewerage;

6-t - heat supply;

6-gws - hot water supply

6-e - power supply;

6-s - sanitary cleaning of cities;

6-d - hotels;

6-p - laundries.

6-b - baths;

6-general - other activities

At the stage of accounting and calculating the cost of certain types of work, when calculating tariffs, we recommend taking into account the provisions of the Methodology for conducting an audit of tariffs in organizations providing housing and communal services, approved by Order of the State Construction Committee of the Russian Federation No. 17-142 dated December 29, 1997 (as amended on February 23, 1999) ...

Since most of the enterprises of housing and communal services, management companies belong to regulated organizations, the enterprise must have the following administrative documents:

• approved standards for the consumption of housing and communal services;
• the procedure for regulating tariffs for housing and communal services;
• guidelines on the procedure for calculating tariffs and the amount of payment for services;
• a system of indicators and information data submitted for the approval of tariffs;
• a list of norms and standards that the enterprise should be guided by when planning material, labor and other costs;
• the order of relations with the budget;
• other documents related to regulated activities.

For your information

As a rule, these are administrative documents of regulatory bodies, but the publication of internal local regulations is not excluded.

If an economist comes to an enterprise where an economic service already exists, then problems rarely arise with induction - there is a mentor or a more experienced colleague who will prompt (give instructions) what to do and how to do it. And if there was no position of an economist before, then a new employee may have a question about which calculations to make and which reports to submit.

1) monitor the current legislation. Housing and communal services - the sphere is quite regulated, the "normative" is not limited to these methods, new laws, orders, etc. are constantly being issued;

2) agree with the chief accountant how the duties of an economist at the enterprise look like in his view, since it is Chief Accountant is responsible for the financial and economic activities of the company and in his interests to set the right direction in the work of an economist. In addition, the chief accountant is also the best internal controller;

3) advice for economists of non-state enterprises - find out from the owners, the director of the company, which reports, calculations, calculations will be of interest to them from the point of view of control and acceptance management decisions, except for mandatory and approved at the legislative level;

4) if the budget of the company allows - attend a seminar on accounting and legal issues in the field of housing and communal services, subscribe to specialized publications for accountants and economists of housing and communal services. This will allow you to determine the priority tasks, save you unnecessary work, and allow you to maintain high level qualifications.

Costing

Cost elements and costing items depend on the types of activities of the company, its specifics and organizational structure.

To explore organizational structure company, it is advisable to go through the production units, to hold conversations with personnel not related to keeping records. This will allow you to obtain the necessary information, an idea of ​​\ u200b \ u200bthe production conditions and determine:

• information and time frames required for control;
• content of internal reporting;
• correct choice of accounting objects;
• forms of documents and registers, the procedure for their preparation, processing and approval.

In addition, knowledge of production technology will help to choose the most rational forms and methods of accounting for the cost of producing services and calculating the cost of services, the purpose of which is to monitor compliance with production standards and consumption standards for housing and communal services.

Cost elements according to the standard calculation for water purification according to the Method:

• electricity;
• materials;
• depreciation (wear);
• repair and maintenance (including overhaul);
• labor costs;
• deductions for social needs;
• shop expenses.

Consider the calculation of the cost of water treatment based on the specifics of a particular enterprise.

The material costs (page 2) reflect the cost of reagents and filter materials. Determined by their actual consumption, current prices, taking into account transport and procurement costs.

Direct costs in the form of labor costs in conditions of this enterprise no, since the process is automated, reagents are supplied using dosing pumps. A full-time chemical water treatment operator is assigned to the shop support personnel, therefore his salary is reflected in the shop expenses item (page 7).

In line 3 "Depreciation" depreciation deductions for the full restoration of fixed assets on the balance sheet of the housing and communal services organization and used for water purification are indicated. It may be difficult to determine the amount of depreciation charges due to the lack of answers to the questions:

1. Depreciation according to the list of which fixed assets should be included in the cost of water treatment?

2. Is the main product used only for water purification or for other processes (services) too? For example, for water purification and services for the supply of industrial water, part of the equipment may be the same - pumps, water conduits, a building, etc. Accordingly, the economist needs to determine which part of the depreciation deductions should be attributed to the cleaning process, and which to the supply process. technical water. For the distribution base, you can take the volume of water (as, for example, in the form "Calculation-distribution of depreciation charges"), the operating time of the equipment or the amount of direct costs.

To answer these questions, it is worth holding a meeting with the foreman of the site, the chief engineer and determining which equipment to take, and the results of the meeting should be consolidated with a calculation act, which will be the basis for the economist. The act of calculation is approved by the chief accountant and the director of the enterprise.

A similar situation with regard to electricity (line 1): first, a designated list of equipment is required; secondly, the values ​​of the consumed electricity. The best option is the readings of metering devices. If there are no counters, then there are two ways out:

1) include in the prime cost the costs of power electricity used for motor and technological needs, based on the rates of electricity consumption, the volume of services performed, the installed power of the electric motors and the current tariffs;

2) in the absence of electricity consumption rates, electricity costs (E p) are calculated based on the data:

On the total installed power of electric motors ( m);

The number of hours they work per shift ( T cm);

The number of working days for the reporting period ( D R);

The number of shifts in the workshop ( a);

Efficiency coefficient ( h):

E n = m × T cm × D p × a × h.

Column 4 indicates the costs of repair and maintenance of fixed assets used for water treatment. The cost of repairs should be rationally deciphered according to cost items. Let's take a closer look at two of them:

1) materials (4.1) - spare parts used for routine and overhaul of equipment, mechanisms and other fixed assets of housing and communal services, for servicing fixed assets;

2) labor costs - salaries and allowances, bonuses for workers engaged in the repair and maintenance of equipment specifically for the water purification process.

On large enterprises, as a rule, workers or teams are separately allocated who are engaged in the repair work of cleaning equipment. Then they indicate simply to take the entire salary of such a worker or the entire brigade.

In small enterprises, the same workers can service the equipment of several sections, for several services, for example, in addition to servicing the water purification section, carry out repair work, installation of heating networks, and perform locksmith work in houses.

Important!

Accounting for the production of repair workers should be kept in the context of those facilities where the work was performed.

What if the accounting was not kept? It is necessary to contact the foreman and find out how much time (% of the total time) and in what jobs the workers were. You can use the data of the access system - how long the workers stayed at which objects. But this is a one-time measure. It is necessary to organize the receipt from the foremen of the work orders in the context of objects, the processing, systematization and storage of such information.

Workshop costs (page 7) include wages administrative and managerial and engineering personnel of the cleaning workshop, depreciation deductions, costs for the maintenance of buildings and general workshop equipment, including them Maintenance, on labor protection in the shop (arrangement and maintenance of fences of machines and their moving parts, hatches, openings, alarms, etc.), other shop costs.

The costing item “Third Party Services (Laboratory Services)” (page 10) includes the following costs:

• to conduct tests to determine the quality of consumed raw materials and materials;
• monitoring compliance with established technological processes, standards for the sale of services (measuring the consumption of water, heat, fuel, etc.);
• repair of fixed assets, etc.

Works and services of a production nature include transport services of third-party organizations for the transport of goods (for example, delivery of materials, spare parts, etc.). In our case, this article includes the services of a laboratory for analyzing purified water, since the company's staff does not have its own laboratory.

For your information

If the workshop has its own laboratory for determining the quality of water, then there will be no laboratory services, and the workshop costs should include the costs of maintaining the workshop laboratory: labor costs for laboratory technicians, social contributions, equipment depreciation, payment for materials for analyzes and samples and other costs.

Likewise with the costs of maintenance, calibration, repair and replacement of metering devices (page 6):

• if these works are performed by a structural unit of the company and the costs are clearly known, they can be conditionally equated to direct ones, which means that they can be reflected as it was done in the calculation;
• if the management is not interested in this type of costs (although this is essential for housing and communal services) and the work is performed by the enterprise's service, these costs may be included in the general operating costs;
• if such work is performed by a third party, usually a specially certified organization, then the costs are added to the “Third Party Services” (page 10).

The article "Conducting emergency recovery work" (page 5) is complex and includes the costs:

• for the remuneration of employees assigned directly to this service;
• deductions for social needs from the cost of wages for this category of workers;
• materials and spare parts used to eliminate the accident;
• depreciation of equipment assigned to the emergency dispatch service;
• for fuel and lubricants used by emergency vehicles in the process of eliminating accidents;
• payment for the services of third-party organizations, a unified dispatch service related to the elimination of accidents.

There are also possible options in the accounting policy: the cost of emergency recovery work can be attributed to the cost of equipment repair.

• repair costs are planned and accounted for in the context of capital and current repair costs, there are corresponding estimates. It is impossible to plan emergency situations - what exactly will break down and when. The costs of emergency recovery work are planned based on the analysis of the actual reliability of the housing and communal services facilities. When an economist works with fact, it is important to separate costs: what parts and materials were used for routine repairs, and which for emergency repairs. For this in primary documents relevant analytics should be indicated;
• the cost of water purification is part of the accounting calculation of the cost of released water (form 6-v of the Methodology), where emergency recovery work is highlighted as a separate indicator.

The costs of running an organization (p. 9.1) include the costs of salaries and social contributions to employees of the company's management staff, costs of all types of business trips of management employees, payment of consulting, information and audit services, hospitality (translation services, costs of holding a board of directors, etc. audit commission), other expenses (printing, postage, telephone, office), expenses for the maintenance of technical means of management, maintenance of buildings and control rooms (heating, lighting), expenses for the repair of inventory.

General operating expenses (p. 9.2) include labor costs, social deductions for general operating, non-administrative and managerial personnel. This is a subscriber department, a sales department, dispatchers, a laboratory (if the laboratory serves as a whole all divisions of the enterprise), storekeepers of the central warehouse.

General operating expenses include the costs of maintaining all fixed assets of general operating nature; their depreciation; expenses for the repair of fixed assets for general business purposes; labor protection costs incurred for general production purposes; costs associated with training and retraining of personnel, other general business expenses.

Note!

General operating costs (section 9 of the calculation) are allocated by the types of services and work performed production units organizations, in proportion to the amount of direct costs for these services and works or in another way approved in the accounting policy of the company.

Water balance

The cost of cleaning 1 m 3 of water (p. 12) is influenced by two indicators:

1) total costs for the period;

2) the volume of services generated in physical terms (p. 11).

Important!

It is not enough to collect all the costs for the period - you need to be clearly confident in natural quantitative indicators.

In this case, the object of calculation is cubic meters of purified water.

The production program of organizations can provide for both water consumption for drinking (purifying) and for technical needs (not purifying). Raised water is partially lost in pipelines (leaks) or is not fully accounted for by water meters, which affects the final cost.

The volume of purified water must be confirmed by metering devices, therefore, it is necessary to maintain (organize maintenance) of accounting journals for each meter.

In practice, everything is much more complicated: rarely, the readings of only one meter can be used to determine the number of calculated services - it is necessary to draw up "balances". For example, enough simple circuit shown in the figure, but in practice there can be much more branches in the system, metering devices.

The amount of purified water in this case is equal to:

Water meter # 3 = Water meter # 1 - Water meter # 2.

The economist must clearly know the "arithmetic" of metering devices, that is, which water meters are involved in the calculation, which data are summed up, which ones are subtracted, etc.

As we have already said, the best option is to keep records of treated water in the form of a balance. In this case, the economist sees the amount required to calculate the cost, losses, can assess the dynamics of other indicators (the volume of production (raised), how much passed through the treatment plant), compare the quantitative indicators with the costs.

Theoretically, the amount of water supplied to the treatment plant should coincide with the total volume of treated water and effluents. But in practice, such equality can not always be obtained due to leaks, other unidentified losses.

If there are such discrepancies at the enterprise all the time, set the percentage of allowable losses.

In our balance sheet, the permissible percentage of losses is 2 of the sum of the columns "Runoffs" and "Purified water":

(8 + 0.6) × 2/100 = 0.2 m 3.

Note!

If the losses exceed the permissible values, it is necessary to find out their causes.

In the column "Losses" of the considered balance, the difference between the supply to the installation and the metering devices after the cleaning installation is indicated.

Particular attention should be paid to the correct calculation of the cost, and the data in the column "Stocks". In essence, effluents are technological losses.

For example, for mechanical cleaning water (from impurities, suspensions, color, odor) losses for flushing (the water that goes through the water meter into the drains) is from 7 to 15%. During purification, leading to a change in the chemical composition of water (osmosis plants), losses can be from 30 to 50%, depending on the selectivity and the manufacturer of the membrane, and the quality of the incoming water.

Important!

The company must approve technically justified rates of technological losses and the procedure for calculating the cost if losses exceed the established limits.

conclusions

The following depends on the correctly built process of calculating costs and calculating the cost price at all stages of its formation:

• making the right management decisions to optimize costs, reduce unprofitableness for certain types of activities;
• economic justification of tariffs for the services provided;
• increasing objectivity in decision-making by regulatory bodies on setting tariffs for housing and communal services.

It is important for an economist to organize his work with factual data in the context of the required analysts in such a way that he can provide both calculations and reporting specified by legislation (Methodology and other documents), and reporting upon request and in the interests of the owner.

E. S. Panchenko,
business consultant

INSTITUTE OF ECONOMY
HOUSING AND COMMUNAL SERVICES

PAYMENT CALCULATION PROCEDURE
FOR UTILITIES
WITH A COMBINED SYSTEM
ACCOUNTING THEIR CONSUMPTION
ON INSTRUMENTS AND STANDARDS

Moscow
2003

This Methodology provides recommendations for calculating payments for water supply, sewerage, heat supply services (heating and hot water supply) with a combined metering system for their consumption by devices (depending on the specific configuration of the installation of metering devices: at the central heating station, at house inputs, at inputs to apartments , on indoor heaters) and regulations. The issues of organization of charging and collecting payments for housing and communal services were also considered. The technique was developed by the Institute of Economics of Housing and Utilities (Ph.D. I. V. Bychkovsky, Ph.D. Mints I. G.)

1. Basic concepts and terms

Economically justified tariff (EOT) for housing and utility services - the unit cost of servicing 1 m 2 of the area of ​​dwellings or providing a unit of material carrier of a utility service (1 m 3 of water, 1 Gcal of heat, etc.), which ensures reimbursement of current operating costs and the costs of developing (expanded reproduction) infrastructure with the established reliability and quality of services. EET for utilities can be two-component. Tariffs for consumers - the amount of payment for a unit of a natural meter (m2 of housing area, m3 of water, Gcal of heat, etc.), based on which payments are made by consumers for housing and communal services. housing area norm is the minimum social standard, which is established by the state authorities of the constituent entities of the Russian Federation. The consumption rates of utilities (minimum social standards) are the standards characterizing the minimum volumes of consumption of the material carrier of services necessary to ensure the life of the population, which should be really provided to all citizens for account of personal funds and subsidies to the poor. Based on the social norm of the area of ​​housing and the norms for the consumption of utilities, subsidies are provided for the payment of housing and utilities. mainly for calculating consumer payments. The minimum social standard should not exceed the average statistical standard for the consumption of services. The standards are measured by the amount of the material carrier of the service (m 3 of water or waste liquid, Gcal of heat, kW / hour of electricity, m 3 of gas, etc.) , thermal and electrical energy, gas, as well as discharged waste water, collected and disposed household waste. A tangible medium is a tangible component of a utility service, for the implementation of which a purchase and sale agreement is concluded. A contract for the provision of services for the provision of services is concluded for the delivery of the material carrier to the consumer. In the aggregate, the contract for the provision of housing and communal services is of a mixed nature. The only dwelling is a dwelling occupied by a citizen under a social tenancy or lease agreement in connection with membership in a housing, housing-construction cooperative or owned by a citizen on the basis of ownership, if this person does not have other dwellings for any of the above reasons. Several (two or more) residential premises in which a citizen or his family members have the right to use, if the total area of ​​these premises does not exceed the social norm of the area of ​​housing for a given family, is also recognized as the only housing. Settlement and cash center (RCC) is an independent economic entity or a subdivision of a service that performs the functions of a customer (municipal customer), which ensures the calculation of payments for housing and utilities, taking into account benefits and subsidies, their collection and accounting, as well as the distribution of funds between supplier organizations services. Metering device at the house input - a measuring device that measures the supplied volume of the material carrier of the service (heat, cold and hot water, etc.); installed at the inputs of hot and cold water supply systems, pipelines of heat supply systems in apartment buildings. Metering and regulation unit is a complex of devices, measuring and regulating devices, which provides metering of cold water consumption in a building, metering and regulation of heat and hot water consumption. An apartment water meter is a measuring device that records the consumption of cold and hot water in an apartment. A heat distributor is a special device that is installed on heating devices (radiators, convectors) and is used to measure heat consumption (Gcal) for heating each room (room) of an apartment in multi-apartment residential buildings.

2. General Provisions

The task of financial recovery of housing and communal services requires new approaches to pricing, improvement of the organization of payment for utility services, stimulation of resource conservation by enterprises and consumers of services. In particular, the transition to instrumental accounting is important. At present, in most cities of Russia (even if there are metering devices in individual apartments and at 25 - 40 %% of house inputs), settlements with consumers are carried out according to standards that often do not reflect real consumption volumes. As a rule, the standards are overestimated, which leads to payment for services that are not actually consumed. In this regard, a clear mechanism is needed for determining payments for utilities with a combined system of accounting for their consumption - both by instruments and by standards. In this case, it will be possible to proceed from the readings of the devices, taking into account the interests of the consumers who have established them. It is rather difficult to choose a unified approach to calculating payments and distributing them among consumers without metering. Attempts to distribute the actual volume of water and heat consumption according to the readings of the home metering device between residents, based on the number of people living in each apartment or the total heated area of ​​housing, usually cause opposition from consumers. The results obtained in this way sometimes exceed the consumption volumes calculated even according to overestimated specific standards. This is due to the fact that, in addition to the actual volumes of consumption of services by residents, devices at house inputs reflect the consumption of water and heat for common house needs (cleaning staircases, entrances, washing waste collection chambers, cleaning the adjacent territory, watering green spaces, etc.), as well as losses and leaks in indoor networks. Besides, serious problems calculation of payments according to standards and readings of devices are associated with different configurations metering systems. In practice, there are the following basic combinations for installing metering devices: - only at house inputs of pipelines of hot and cold water supply systems, heat supply in apartment buildings. Distribution of payment for apartments is carried out according to the standards (there may be a discrepancy with the readings of the devices); - at the inputs to individual apartments and non-residential premises of in-house pipelines of hot and cold water supply systems - apartment water meters (the calculation technology becomes more complicated and conflict situations between neighbors, the discrepancy between the amount of payments for devices and standards in apartments and the supply to the building); - at the inputs to apartments and non-residential premises of two-pipe apartment heating systems - apartment heat meters. Collisions are possible as a result of excess heat consumption, losses and leaks in building networks; - on heating devices (radiators, convectors) - heat distributors. The main problem is the large errors of such accounting. The development of a water and heat energy consumption metering system according to meter readings, as well as an increase in price sensitivity to irrational consumption of services, requires a serious change in methodological approaches to the formation and use of water and heat energy consumption standards. This paper presents recommendations for calculating utility bills with a combined accounting system for their consumption by devices and standards.

3. Combined system for calculating utility bills by appliances and consumption standards

3.1. Establishment of tariffs for housing and communal services for regulated activities of natural monopolies in local commodity markets is carried out at the management level corresponding to the scale of their activities. Tariffs for the services of state-owned enterprises that are state-owned by a constituent entity of the Russian Federation, joint-stock companies, limited liability companies, etc., of economic entities are established by the regional energy commission of the constituent entity of the Russian Federation. At the municipal level, the tariffs of municipal enterprises are regulated, which is stipulated by Art. 31 of the Federal Law "On general principles organization of local self-government ", in accordance with which" bodies local government determine the goals, conditions and procedure for the activities of enterprises that are in municipal ownership, regulate prices and tariffs for their products (services) ... ”. At the same time, the local self-government body is the main body regulating tariffs for the population. 3.2. Tariffs for utilities should be approved uniform for citizens living in various types of housing stock and houses of various forms of ownership within the settlement, taking into account the established level of payments of citizens (as a percentage of economically justified tariffs). At the same time, tariffs can be differentiated depending on the volume of consumption: for standard and excess consumption, time of day (day and night) and consumer qualities of services. 3.3. The standards for the consumption of utilities are approved by local governments, which is determined by the Federal Law "On the Basic Principles of Organization of Local Self-Government" and the Decree of the Government of the Russian Federation dated 02.08.1999 No. 887 "On Improving the System of Payment for Housing and Utilities and Measures for Social Protection of the Population." The only norm that is approved by the authorities of the constituent entity of the Russian Federation is the social norm of the area of ​​housing (Federal Law "On the Fundamentals of the Federal Housing Policy"). 3.4. Tariffs for communal services are set per unit of volume of service (material carrier of the service) in meters characteristic for each type of activity of housing and communal services: ● water supply - m 3 of released water; ● water disposal - m 3 of the diverted waste liquid; ● heat supply (heating) - Gcal of released heat energy; ● hot water supply - Gcal of thermal energy for heating water or m 3 of hot water supplied; ● power supply - kW / h of supplied electricity; ● gas supply - m 3 of discharged gas; 3.5. For settlements with consumers of services, payment for utilities is set for the following meters (see table 3.1).

Table 3.1

Utilities	In the absence of metering devices	With instruments
Water supply sewerage		m 3 (corresponding to the actually consumed water, discharged waste liquid)
Heat supply:
- heating	m 2 of total housing area	Gcal of consumed thermal energy
- hot water supply		m 3 actually consumed hot water
Power supply		kW / hour
Gas supply		m 3 of the consumed network gas or kg of the consumed liquefied gas

3.6. Payment of utilities according to consumption standards. 3.6.1. In the absence of metering devices for the convenience of settlements with the population, as well as to determine the total amount of financing of housing and communal services organizations, rates of payment for utilities can be calculated per person per month or per square meter. m of the total area of ​​housing, based on the consumption standards approved by the local government. The amount of payments per person per month is determined as follows:

Where Tch i is the amount of payment for the provision of the i-th o type of utility service per person; T i - the tariff for the provision of the i-th o type of utility service per unit of material carrier; N i - the standard of consumption of the i-th type of material carrier of public services per month in the corresponding meters (water supply and wastewater disposal - m 3; heat supply - Gcal; hot water supply - Gcal (or cubic meters); power supply - kWh; gas supply - m 3) ... The amount of payment for the provision of services per square meter of the total area of ​​housing per month can be determined by the following formula:

,

Where P is the social norm of the area of ​​housing (m 2 of the total area of ​​housing per person). 3.6.2. At the same time, until the full implementation of settlements with consumers according to the readings of metering devices, that is, when the calculations of payments for utilities for one part of consumers are based on the readings of the devices, and for the other - from the standards, in each municipality a two-tier system of standards for the consumption of services should be developed and approved: - minimum social standards (standards) for the consumption of services, that is, standards characterizing the minimum volumes of consumption of a material carrier of services that must be provided to all citizens at the expense of personal funds and appropriate targeted social guarantees to low-income citizens in the form of subsidies for housing and utilities. Based on the social norm of the area of ​​housing and the minimum social standards for the consumption of utilities, subsidies are provided for the payment of housing and utilities, as well as benefits for certain categories of citizens. The use of overestimated (in comparison with the minimum required) standards leads to an increase in the need for budgetary funds for the payment of benefits and subsidies, as well as for subsidies to housing and communal services enterprises to compensate for the difference between economically justified tariffs and tariffs for the population. The logic of the reform of housing and communal services is based on the transition to payment for services in accordance with their actual volume and quality. Payment at an overstated standard does not stimulate resource-saving measures, including the installation of metering devices. In the context of the use of standards reflecting the minimum level of consumption of services by the population, housing and communal services enterprises will have real incentives to install devices: at the first stage - at the interface, then - at house inputs, and as the share of payments from the population increases and price sensitivity is ensured - in apartments at the expense of the population. Ultimately, this will create conditions for determining the value of payments for services, based on their actual consumption and setting tariffs, respectively, for the standard and excess expenditure of resources; - the average statistical consumption standard - the average volume of specific consumption of the material carrier of the communal service per consumer, established in the city and controlled by instrumental measurements. Used to calculate payments for services. The minimum social standard should not exceed the average statistical standard for the consumption of services. 3.6.3. Average statistical consumption standards can be calculated and approved for the city as a whole or differentially: for individual districts, micro-districts, as well as for certain groups of consumers. Approval of differentiated average statistical consumption standards for a group of consumers is carried out at their request. The calculation of the average statistical consumption standards is carried out by a commission formed by the city administration with the participation of representatives of the customer service (municipal customer), management organization(manager), housing and communal enterprises. The basis for calculating the average statistical consumption standards is an analysis of the readings of metering devices installed at the interface, house inputs of a part of residential buildings and in individual apartments, as well as a series of measurements made by the commission using portable metering devices. The number and measurement points are determined by the commission and agreed by the city administration. Calculations of standards should be made taking into account the uniform daily and seasonal consumption of utilities. 3.6.4. Thus, the size of family payments for the utilities provided to her should be determined based on the average statistical consumption standards, that is: - for hot and cold water supply and sanitation:

or

Where T s.v. - the size of the family's payment for cold (hot) water supply (wastewater disposal), rubles / month; Т в - tariff for the provision of a unit of service, supplied cold (hot) water, discharged waste liquid, rubles / m 3; N cp. - the average standard of consumption of water supply (cold and hot) and water disposal services, m 3 / person; n is the number of family members; Т чв - the amount of payment for the provision of water supply (wastewater disposal) services per person, rubles / person; - for heating:

or where

T c.o. - the size of the family's payment for heating services, rubles / person; Т о - tariff for the provision of heating services, rubles / Gcal; N middle o. - the average statistical standard for the consumption of heat supply services, G / calories per m2 per month; R n - social norm of the area of ​​housing per family, m 2 of the total area of ​​housing; R f - the area of ​​housing actually occupied by the family, m 2 of the total area of ​​housing 1; 1 Only the heated area is taken into account. T cho is the amount of payment for the provision of heating services, rubles / m 2. 3.7. Calculation of payments for utilities when accounting for their consumption by devices. 3.7.1. If there are metering devices for the consumption of services (cold and hot water, heat, etc.), the amount of payments for them is determined based on the actual consumption of the material carrier of the service and the established tariff. The technology for determining the actual volume of consumption of the material carrier of the service by each family depends on the specific configuration of the installation of metering devices: at road accidents, at house inputs, at inputs to apartments, on heating devices in rooms, while in residential buildings and / or apartments in which the devices are installed metering of hot water, the calculation of payments should be carried out not for Gcal of heat energy for heating water, but for m 3 of hot water. Wastewater should be taken at the level of actual consumption of cold and hot water (according to meter readings) minus 5-10 liters per person lost during cooking, cleaning premises and areas, watering green spaces and not entering the sewage system. 3.7.2. If metering devices are installed only at the entrance to an apartment building, the volumes of utilities consumption and the amount of their payment by each family are determined by distribution: taking into account the absence for the period of vacation or business trip or residence of temporary residents); b) for central heating - in proportion to the total heated area of ​​each apartment. At the same time, from the volume of consumption of services according to the indication of the device installed at the input to a residential building, the volume of consumption of these services (water, heat carrier, etc.) used for general household needs (maintenance of places common use : cleaning staircases, entrances, washing waste collection chambers, cleaning the local area, watering green spaces and others), as well as the volumes of utilities consumed in non-residential premises. The volume of consumption for general house needs is established by instrumental measurement on a specially designated crane (s) with the exclusion of the possibility of using other cranes or the standard. The volume of consumption in non-residential premises is also set according to the readings of metering devices, and in their absence - according to the standards agreed in the contracts. The volume of consumption of services according to the indication of the device installed at the entrance to the building must also exclude excess losses and leaks in intra-building networks, the value of which is established during the energy audit (based on the results of measurements). may be caused by the excess consumption of the material carrier of the service for general house needs and / or excess losses and leaks in the intra-house networks, when distributing the volume of consumption of services in proportion to the number of residents or the total heated area, it is necessary to be guided by the following 2: 2 The specified calculation mechanism is applied as in cases where actual measurements of the consumption of the material carrier of the service for general house needs and / or losses and leaks in the intra-house networks were carried out, and in cases where the excess consumption of the material carrier was revealed as a result of comparing the actual volume of the intra-apartment consumption ebleniya, calculated on the basis of their readings of the general house device, with an average standard. ● if the volume of household consumption of the material carrier of the service obtained as a result of the distribution of the readings of the house metering device is less than the average statistical standard per this family, then the calculation of payment for services should be carried out according to the readings of the device; ● if the volume of the household consumption of the material carrier of the service obtained as a result of the distribution of the readings of the house metering device is more than the average statistical standard per this family, then the calculation of payment for services should be carried out according to the average statistical standards. The volume of consumption of cold and hot water supply services by each specific family according to the average statistical standard (m heated area of ​​the apartment. The difference between the readings of the meter installed at the entrance to the residential building and the total consumption of the material carrier of the service in each apartment, determined according to the average statistical standards, represents its costs for general household needs (standard and excess) and losses and leaks in intra-house networks (also normative and over-norm). At the same time, the standard volume of consumption of utilities for general household needs is included in the tariff for maintenance and repair of housing and is paid by the population. Excessive - is reflected in the results financial activities housing organization (profit decreases or losses increase). As for losses and leaks in intra-house networks, their standard level is included in the tariff for water and heat supply services through a decrease in the total volume of sales (water, heat) 3. 3 "Instructions for the assessment and regulation of unaccounted water consumption in public water supply systems", approved by the decree of the State Construction Committee of Russia dated March 31, 2000 No. 23. ... Responsibility for the excess consumption, loss and leakage of the material carrier of the service in intra-house networks rests with the organization that provides their service (as a rule, this is a housing organization). The housing organization is also responsible for the leakage of water (cold and hot) from the water fittings into the dwelling, detected by representatives of the housing organization, housing inspection or other authorized service, provided that consumers comply with the rules of technical operation and when they apply in advance to eliminate the deficiency. Thus, the payment for the difference between the readings of the device at the house input and the volumes of intra-apartment and intra-house consumption of services, determined according to average statistical standards, is entrusted to housing organization... At the same time, for the leakage of water from the taps into the dwelling, detected during the inspection (inspection) by representatives of the housing organization, the housing inspectorate or other authorized service, and in the absence of the consumer's request to eliminate the deficiency, the consumer who has not installed the meter is responsible. Per this violation the contract for the provision of housing and communal services may provide for the consumer's liability in the form of a forfeit (fine). Such a procedure for assessing the volume of service consumption increases the interest and responsibility of both housing organizations and consumers of services in eliminating leaks in building engineering equipment, reducing water and heat carrier consumption for general building needs, and, as a result, in saving resources. 3.7.3. If metering devices are installed at the inputs to an apartment building and to individual apartments and non-residential premises, the volumes of consumption of utilities and the amount of their payment are determined separately: a) for consumers in whose apartments metering devices are installed, according to the indications of these devices; b) for consumers who do not have apartment metering devices, as the difference between the readings of devices at the entrance to the building (minus the established by instrumental measurements or the standard volume of consumption of utilities used for general household needs, the consumption of utilities in non-residential premises and excess losses and leaks in in-house networks, the value of which is established during the energy audit) and the sum of the readings of the devices in individual apartments. The distribution of the volumes of consumption of services and the determination of payments for them for consumers, in whose apartments no metering devices are installed, is carried out in accordance with clause 3.7.2. of this technique. 3.7.4. If, in the absence of metering devices at the entrance to a residential building, metering devices are installed at the inputs to all or some of the apartments, the volumes of utilities consumption and the amount of payments for them by each family are determined by the readings of these devices. In those apartments in which metering devices are not installed, the amount of payment for utilities is set based on the average standards for intra-apartment consumption, consumption and the normalized part of general household consumption (paid through payment for housing and maintenance services). If heat distributors are installed on heating devices (radiators, convectors), the volume of heat energy consumption and the amount of payment for heating by each family is determined by the total readings of these devices installed on all radiators and convectors in the apartment. In apartments in which no heat distributors are installed, the volume of heat energy consumption and the amount of payment for heating are set according to the average statistical consumption standards. In cases where the devices are installed at the inputs to an apartment building and in all apartments, the difference between the readings of the devices at the house input and in the apartments reflects the actual consumption of water, coolant for general household needs, as well as losses and leaks in the internal networks. The payment for this difference is the responsibility of the housing organization. 3.7.5. The consumer has the right to install metering devices in his home in an application mode. Additional permits from the owner of the housing stock or the customer's (municipal customer) service authorized by him, the management organization, housing or communal organization are not required. In this case, the installation of apartment metering devices is carried out by the consumer for a separate fee. Maintenance of these devices (monitoring the technical condition, adjustment, adjustment, repair, taking readings) is carried out under a contract either by a specialized organization (billing service), or by a utility company against payment by the consumer for the corresponding services. 3.7.6. Table 3.2 below shows the mechanism for calculating payments for utilities taking into account their actual consumption. 3.7.7. When determining payments for utilities based on the actual volume of consumption of the material carrier of the service (according to meter readings) and the established tariff per unit of service in physical terms, there is a real possibility of introducing a differentiated system of payment for services: for standard and excess consumption. Obviously, this measure will not only allow housing and communal services enterprises to receive additional income, but will also increase the interest of the population in a more economical use of resources. In this case, the total amount of payments for utilities in terms of differentiation of tariffs depending on the volume of their consumption is determined as:

, where

S′ - the total amount of payments by the family for utilities; Q cp - the average statistical standard for the consumption of communal services per family; tn- tariff for payment of services within the standard; Qsv - the volume of excess consumption of the material carrier of the service; tsv - tariff for payment of excess consumption of the service (set within the EOT); NS- types of services. In this case, the excess volume of cold and hot water consumption by a family is determined as follows:

, 4

4 Symbols are given in table 3.2. and heat energy for heating needs:

, 4

3.7.8. Payments for excess consumption of utilities are introduced in order to speed up the passage and full payment for services, stimulate the reduction of wasteful consumption, save resources while protecting low-income citizens. At the same time, an increase in fees for excess consumption of services, as well as for excess housing area, should not provoke an artificial increase utilities sales volume. First of all, it is necessary to protect the interests of pensioners and families with low incomes, whose social norm of housing area is slightly exceeded, that is, it is advisable to introduce an additional "threshold zone", which is paid at the base rates approved for payment of the social norm. For such groups of the population, both the social norm can be increased, and the level of excess payments can be limited. In this case, when charging payment for heating based on the tariff set for 1 sq. m. of the total area of ​​housing (in the absence of metering devices), the calculation is carried out in the same way, with the only difference that to determine the payment for heating, only the area of ​​heated premises is included in the total area of ​​housing. To identify and account for the excess area, as well as the second living quarters, the database formed in the cash settlement center must be linked to the BTI database. To mitigate price pressure as a result of the introduction of increased payments for excess housing area and excess consumption of utilities, other schemes can be used (two-, three-stage, smooth - in proportion to the degree of excess of the standard). A regressive scale of payment for excess housing area and excess consumption of utilities can be established. For example: - when the social norm of the area of ​​housing and the norms for the consumption of utilities is exceeded up to 10%, the current tariff is increased by 10%; - if the social norm of the area of ​​housing and the norms for the consumption of utilities is exceeded from 10 to 20%, the current tariff is increased by 15%; - if the social norm of the area of ​​housing and the norms for the consumption of utilities is exceeded from 20 to 30%, the current tariff is increased by 30%; - if the social norm of the area of ​​housing and the standards for the consumption of utilities is exceeded from 30 to 50%, the current tariff is increased by 50%, etc. In order to protect low-income citizens, it is recommended not to charge a fee for the excess area of ​​housing and excess consumption of services from the following categories of citizens ( but only in cases where the housing is not rented or subleased): - families consisting of pensioners and in need of subsidies; - single mothers in need of subsidies; - orphans and guardians living with them; - other low-income citizens by decision of the local government. 3.7.9. Payment for excess consumption of utilities can only be charged if there are metering devices installed on house inputs and / or in apartments. An exception can only be heat supply services in the case when the heating fee is charged per sq. m of the total area of ​​housing (respectively, normative and above-standard). However, such a settlement mechanism with consumers, allowing to solve the problem of obtaining additional income by heat supply enterprises and reducing the need for budget funds, does not create real incentives for saving heat energy. Evaluation of the volumes of consumption of utilities (cold and hot water supply, heat supply and others), reading and processing of the information received from the data of metering devices, its provision for calculating payments for services should be carried out by the billing service. 3.7.10. With the introduction of two-component tariffs for water supply, sewerage and heat supply services, payment for services by consumers is carried out in two parts: - a subscription fee, which reflects the cost of guaranteed access to this service and includes the costs of maintaining fixed assets in a working condition. This part of the payment is permanent. It does not change with a change in consumption and is set per person for water supply and sanitation and per m2 of the total area of ​​housing for heat supply; - payment for the actual consumption of the material medium of the service (determined according to the readings of metering devices according to the method described above, or according to the average statistical consumption standards). At the same time, the transition to payment for services at a two-component tariff (subscription fee and payment for the actual consumption of the material carrier of the service (Gcal of heat, m3 of water)) should not lead to a change in the total amount of payments charged according to the one-component tariff established by the local government. for services in a single payment document, the subscription fee should be separately reflected, which is charged monthly, regardless of the fact of residence (that is, in the temporary absence of the consumer) and the volume of consumption of services. As for the payment for actual consumption, its amount is determined taking into account these factors (that is, the actual time of residence and the volume of consumption) and is also reflected in the payment document (see section 4).

Table 3.2.

Mechanism for calculating payments for utilities taking into account their actual consumption

Availability of metering devices	Mechanism for calculating utility bills	Initial data for calculation
1. Metering devices are installed only at the entrance to an apartment building:
1.1 The amount of household consumption of cold (hot) water ( q v R)		Q - the total actual volume of consumed cold (hot) water according to the readings of metering devices installed at the entrance to a residential building (m 3 per month); Q - the volume of consumption of cold (hot) water for general household needs, established by instrumental measurements, or standard (m 3 per month); Q - the volume of water consumption in non-residential premises according to instrument readings or standards (m 3 per month); Q - excess volume of losses and leaks of cold (hot) water in intra-house networks (according to the results of measurements) (m 3 per month); H total - the total number of people living in the house (taking into account citizens temporarily living and renting housing in this house, as well as temporarily absent citizens in a given month); H - the number of people living in a particular apartment (taking into account temporarily residing and temporarily absent in a given month). *
1.2. Family consumption of heating services (q)		Q - the total actual volume of consumed thermal energy for heating needs according to the indicators of metering devices installed at the entrance to a residential building (Gcal per month); Q - the volume of consumption of services for heating the internal access premises and other common areas, established according to the readings of devices or standards (Gcal per month); Q - the volume of heat consumption for heating non-residential premises according to instrument readings or standards (Gcal per month)
1.3. The amount of payment by the family for cold (hot) water ( T with in and T with about)	a) if the volume of services consumed by the family obtained as a result of the distribution of the readings of the home metering device is less than the average statistical standard per this family, then the amount of payment for services is determined as: T with in = q ; T with about = q ;	t n v - tariff for payment of a unit of material carrier of the service (m 3 of water); t n ° - tariff for payment of a unit of material carrier of the service (Gcal of heat);
	b) if the volume of services consumed by the family obtained as a result of the distribution of the readings of the house metering device is more than the average statistical standard of consumption per this family, then the amount of payment for services is determined as: T about in = N c R. ; T with o = N	N Wed in - average standard consumption of cold , (hot) water (m 3 of water per person per month); N middle o- standard for the consumption of thermal energy for heating needs (Gcal / m 2 of the total area of ​​housing per month);
2. Devices are installed at the entrance to the house and in individual apartments
2.1 The amount of payment for services by families living in apartments equipped with metering devices (based on the readings of these devices).	T c = q c t n	q c - the actual volume of consumption of the material carrier of the service (water, heat) by the family per month according to the readings of the metering devices installed in the apartment. If heat distributors are installed on heating devices (radiators, convectors), q c for heating is determined by their total readings.
2.2 The volume of consumption of services by families whose apartments are not equipped with metering devices ( Q).	The volume of consumption of services by families whose apartments are not equipped with metering devices is defined as the difference between the total actual volume of consumption of the material carrier of the service and the total volume of consumption of the material carrier of the service by families in whose apartments metering devices are installed. Q = Q	Q - the volume of consumption of services by families whose apartments are not equipped with metering devices. NS - the number of apartments equipped with metering devices.
2.3 The amount of payment for services by families whose apartments are not equipped with metering devices	The resulting volume of consumption of services is distributed among families whose apartments are not equipped with metering devices, in proportion to the number of residents (to determine the payment for water) or the total heated area (when determining the payment for heating). The distribution of the volumes of consumption of services and the calculation of payments for them is carried out according to the methodology set forth in clause 1 of this table.

* These indicators ( H total and H) can be calculated in person-days for each apartment, and then summed up (if there is a significant number of citizens who live not a full month).

4. Organization of calculation and collection of payments for housing and communal services

4.1. One of the objectives of the financial recovery of housing and communal services enterprises is to reduce consumer debt for housing and utility bills. At the same time, among the reasons for the increase in debt, the most often mentioned is the increase in tariffs with a low paying capacity of the population. However, as experience shows, the collection of payments is largely influenced by the organization of their calculation and collection. 4.2. The problem of charging and collecting payments is most effectively solved by transferring these functions to city settlement and cash centers (RCC). Efficiency and accuracy of calculations, communicating information about the level of payments to the population using visual invoices, receipts, improving the culture of service, creating maximum convenience in payments for services, timely reminders to non-payers allow to increase the level of collection of payments by about 20%, bringing it to 95 - 97 %%. This is confirmed by the practice of operating RCCs. 4.3. Decree of the Government of the Russian Federation dated 02.08.99, No. 887 "On improving the system of payment for housing and utilities and measures for social protection of the population", it is recommended to collect payments for housing and utilities through settlement and cash centers. RCCs can be created as independent economic entities or as subdivisions of services performing the functions of a customer (municipal customer). 4.4. In order to timely inform consumers about their obligations to pay for housing and communal services, prevent the accumulation of arrears in payments, as well as ensure the timely transfer of collected payments to service provider organizations, the RCC should perform the following functions: - settlements with consumers of services living in housing stock of all forms property (circular letter of the Gosstroy of Russia dated 09.14.99, No. LCh-3128/13); - calculation of payments for housing and utilities, taking into account benefits and subsidies; - formation and distribution of notices (invoices-receipts) to the population with information on the volume of consumption of services and the amount of payment; - collection of payments through savings banks, post offices or through their own offices; - accounting of payments received on the basis of a payment document (invoice-receipt), identification of non-payers, work with them; - calculation of subsidies for housing and utilities; - distribution (“splitting”) of the collected Money between service provider organizations; - transfer of funds to service provider organizations. An important element of the technology for calculating payments is the adjustment of payments depending on the quality of services, which, as a rule, should be made without consumer intervention according to the information of enterprises, dispatch services, generalized in the customer service, the managing organization. 4.5. Information support of the system of settlements with the population covers the characteristics of the housing stock, the population living in it (permanently or temporarily), benefits, tariffs for services, standards for their consumption (minimum social standards and average statistical standards), etc. In addition, the organization of settlements with the population through the RCC requires taking into account, when calculating payments, information from organizations - service providers and consumers about deviations from the indicators of quality, reliability and sustainability established by contracts, as well as about interruptions in the provision of services. 4.6. To ensure the operation of the RCC, it is possible to recommend the creation of a single functional complex that provides "end-to-end" settlements from the formation of personal accounts, taking into account benefits and subsidies calculated in this complex, to the preparation of consolidated analytical documentation and the distribution of funds between service provider organizations (see Fig. . 4.1.). Such a functional block ensures proportional distribution (“splitting”) of the collected funds between organizations - service providers, control over their movement, as well as the formation of summary analytical data on accrued and collected payments by types of services and their suppliers, accounting of arrears in payments, non-payers and their classification according to the terms of debt, the total amount of benefits and subsidies, the reduction in the amount of payment for services (by type) with a decrease in quality and interruptions in the provision. Accounting for arrears in payments and its classification by maturity, allowing to separate the current debt from the overdue or "bad", is essential when carrying out its restructuring. This is due to the fact that in accounting at the present time, current and overdue debts are not separated, which makes it impossible to write off "bad" debts.

Rice. 4.1. Functional complex of settlement with tenants and distribution of payments by suppliers

In addition, the functional complex under consideration should ensure that the excess area of ​​housing is taken into account, if an increased payment is charged for it, as well as for the second (or more) housing. In addition, for settlements with consumers, in whose houses or apartments metering devices are installed, both the accounting of these houses and apartments must be provided, as well as the readings of the devices, which must be taken into account when calculating payments to consumers of services. information support of the city's housing and communal services management based on the integration of disparate databases on the housing stock, the population living in it, financial and economic indicators. 4.7. Improving the efficiency of the RCC's work with consumers of services, including reducing arrears in payments, is ensured by the completeness, reliability and transparency for the population of payment documents (invoices, receipts and notifications). Along with detailed information about the RCC and the payer, they should contain information about the structure of payments, the amount of the tariff per unit of service, the reduction in payment for the violation of the quality of service (interruptions or outages), the amount of benefits and subsidies. This is necessary so that every citizen has the opportunity to determine the level of their payments and, in addition, clearly see that the lower the consumer qualities of housing, the level of its improvement, the lower the level of payment. The invoice-receipt may also indicate additional payments, which are made by citizens on a voluntary basis, for example, payment for home insurance, for the maintenance of special sports grounds, etc. Thus, the notice and the invoice-receipt must contain the following data: - information about the cash settlement center (address, phone number, bank details and etc.); - information about the payer: address, type of housing (private, state, municipal), occupied area, number of residents (permanently and temporarily), personal account number (for tenants) or card (for the owner of a living space), last name, first name, patronymic of the tenant or the owner (owners with shared ownership), the availability of benefits, the need for subsidies, their amount, etc. Benefits are taken into account in accordance with the current legislative acts (federal laws), as well as in accordance with the decrees of the constituent entities of the Russian Federation and local authorities. The calculation of subsidies is carried out in accordance with the Regulations on Granting Subsidies to Citizens for Payment for Housing and Utilities, approved by Decree of the Government of the Russian Federation No. 887 dated August 2, 1999, as well as the relevant decrees of governing bodies of the constituent entities of the Russian Federation and local governments. When filling out information about the payer, special attention is required to the column - the number of residents, since in the absence of metering devices, when payments are collected depending on the standard of consumption of services and the established tariff, it is necessary to keep records of not only the number of temporary residents, but also the time of their residence during a specific months. This information should be contained in the passport registration database. In addition, the database should contain information about citizens who have benefits and receive subsidies. When settlements with homeowners living in individual houses, the composition of paid services changes in the invoice and receipt. For example, the maintenance and repair of housing is excluded, but additionally, as a rule, watering of the site is included, there may be other changes. Below are sample invoice receipts and notices for housing and utility bills.

(address, telephone)

_________________________

(checking account)

	Vasiliev P.A.
Address
total area	75 m 2
Heated area	73 m 2
Number of residents	3 persons
	60 m 2
- for the number of residents 5
	-
Metering devices	No

5 To be completed if a decision has been made to pay for the excess area at an increased rate and if an additional “quota” has been introduced to the social norm, which is paid at the current rate.

Composition of paid services	Unit of measurement	Service unit rate rub.	Payment amount for the current month rub.	Debt (+) or overpayment (-) for the previous month rub.	rub.	Total payment amount rub.	Accrued subsidies
1. Maintenance and repair of housing (maintenance),	RUB / sq. m
2 Elevator
3. Cold water
4. Sewerage
5. Heating	RUB / sq. m
6. Hot water
7. Gas
8. Removal of solid waste
9. Housing rental	RUB / sq. m
Total
Penalty
Total accrued
Total payable
In addition, they are paid on a voluntary basis (for example, home insurance, etc.).

Details of the RCC ________________________

(address, telephone)

_________________________

(checking account)

Sample sample invoice for housing and utility bills
(pay up to 10 ________________ 200___)

Payer (Surname, I.O.)	Vasiliev P.A.	Benefits - no (if any, indicate what and the amount) Accrued subsidies _________ Personal account No. ___________ Card No. __________
Address	St. Jubilee, 16, apt. 5
total area	75 m 2
Heated area	73 m 2
Number of residents	3 persons
Social norm of housing area	60 m 2
Additionally, for the family it is paid according to the current tariffs	-
Metering devices	No

Charged for the previous month 493.52

Composition of paid services	Total payment amount rub.
1. Maintenance and repair of housing (maintenance),
2 Elevator
3. Cold water
4. Sewerage
5. Heating
6. Hot water
7. Gas
8. Removal of solid waste
9. Housing rental
Total
Penalty
Total accrued
Accrued subsidies
Total payable

Thank you for the timely payment. Check your eligibility for subsidies: if the amount of payment for the social norm of housing space and consumption standards for utilities exceeds a set percentage of your family's total income, you are entitled to a subsidy. Upon transition to payment for services at a two-component tariff, the invoice-notification will take the following form:

Sample sample invoice for housing and utility bills
(pay up to 10 ________________ 200___)

Payer (Surname, I.O.)	Vasiliev P.A.	Benefits - no (if any, indicate what and the amount) Accrued subsidies _________ Personal account No. ___________ Card No. __________
Address	St. Jubilee, 16, apt. 5
total area	75 m 2
Heated area	73 m 2
Number of residents	3 persons
Social norm of housing area	60 m 2
- for the number of residents
Additionally, for the family it is paid according to the current tariffs	-
Metering devices	No

Charged for the previous month 493.52

Composition of paid services	Unit of measurement	Unit rate and rub.	Payment amount for the current month rub.	Debt (+) or overpayment (-) for the previous month rub.	Decrease in the amount of payment due to interruptions in the provision of services rub.	Total payment amount rub.	Accrued subsidies
1. Maintenance and repair of housing (maintenance),
2 Elevator
3. Cold water
- subscription fee
4. Sewerage
- subscription fee
- payment for actual consumption
5. Heating
- subscription fee
- payment for actual consumption	RUB / Gcal
6. Hot water
- subscription fee
- payment for actual consumption
7. Gas
8. Removal of solid waste
9. Housing rental
Total
Penalty
Total accrued
Total payable
In addition, they are paid on a voluntary basis (for example, home insurance, etc.).

4.8. When making settlements with consumers of services, in whose houses or apartments metering devices are installed, the amount of payments for services is determined by actual consumption based on the readings of the devices. Accordingly, the invoice-receipt should contain the readings of the devices and the tariffs per unit of the material carrier of the service (water, heat energy, etc.). However, it is not necessary to take readings from devices on a monthly basis and take them into account in settlements with consumers, as foreign experience shows, as well as the practice of calculating for consumed electricity, since this requires a significant investment of time and money. The following scheme of settlement with service consumers is most effective. The calculation of payments on a monthly basis is based on the average statistical standards (or on the average consumption of services in a particular apartment), the number of residents (including temporary rentals) and the tariff set per person per month. Once a quarter or half a year, a recalculation is made according to the readings of metering devices, for which the total amount of actual payments is compared with the required amount of payments (according to the readings of the devices). Meter readings at the beginning of the period _________________________ (quarter, half a year, etc.) at the end of the period _________________________ (quarter, half year, etc.) Consumed for the period (quarter, half year, and _________________________ etc.) Tariff per unit of material carrier _________________________ services (m 3 of water, Gcal of heat) Amount of payment for the period under review _________________________ Actual payments were made for _________________________ the period under review Total payable (or subject to offset for _________________________ subsequent periods) carried out by the city billing service. At the same time, its integration with the settlement and cash center is the basis effective system the relationship between producers and consumers of housing and communal services. The regulation on the billing service, as well as the procedure for reading and processing meter readings, are approved by the city administration. 4.9. To ensure the availability of the data given in the invoice-receipt for the population, the approved tariffs for each type of service, the standards for their consumption, and payment terms (including in the presence of metering devices) should be constantly communicated to each tenant and home owner. This is necessary in order for each citizen to have the opportunity to determine the level of their payments and, in addition, clearly see that the lower the consumer qualities of housing, the level of its improvement, the lower the level of payment. For this purpose, as already mentioned, in the invoice-receipt for payment of services, it is necessary to take into account the decrease in payment for a specific service when its provision is temporarily interrupted or other quality parameters decrease in accordance with the conditions provided for by the current Rules for the provision of utilities and service contracts. It should be borne in mind that a decrease in payment can take place not only in cases where the supply of services to the house as a whole is terminated due to an accident (or other reason), but also in cases where the supply of services is terminated in individual apartments. , located, for example, on the same riser. A reduction in payment for a break in the provision of utilities or in case of violation of quality parameters is carried out for the total time corresponding to the duration of violations of contractual obligations during the paid period, rounded up to full days or hours. If the consumer has metering devices at the entrance to the building with registration of the time of the forced break (shutdown), the payment for utilities, if the contractor allows the break, is carried out according to the readings of the instrument recorder (the component of payments equivalent to the subscription fee may decrease). Amount of payment reduction in case of interruption in provision a separate kind Housing and communal services is defined as the product of the amount of payment by consumers calculated without taking into account violations, reduced to one hour or a day, and the duration of the excess of the interruption in the provision of services over the maximum permissible interruption period established by the local government body. The reduction in payment for violations of the quality parameters of housing and communal services is determined as follows: the average daily (hourly) amount of payment by consumers living in a particular dwelling is multiplied by the duration of the period for the provision of a particular type of housing and communal services in violation of quality parameters. If the city administration has established an allowable length of such a period, this allowable period is deducted from the calculations. If there is a partial reduction in payment for a specific type of violation, the period under consideration is multiplied by the amount of the established reduction in payment. Such a mechanism is most effective if the local government has established a two-tier payment system - a subscription fee for the consumer's right to receive a specific utility service and payment for the volume of actually consumed material carrier of the service (water, heat energy, gas). In this case, in case of interruptions in the provision of services, the subscription fee for the time of interruptions is not paid. 4.10. In case of late payment of utility services, tenants and homeowners must pay a penalty fee, the amount of which is set for each day of delay after the date of payment specified in the invoice-receipt. However, in accordance with Article 330 "The concept of forfeit" of the Civil Code of the Russian Federation, penalties can be levied only if there is an appropriate agreement. Thus, in order to obtain the right to collect penalties, the owner of the housing stock (local government body or the customer service authorized by it) must conclude lease agreements with tenants of residential premises and service agreements with homeowners. In these contracts, along with other obligations of tenants and owners of residential premises, the term of payment for utility services and the amount of penalties must be determined. In the absence of such agreements, the collection of penalties is not allowed and can be appealed in court.