Income and expenses of the housing and communal services management company. Peculiarities of accounting for management company expenses for apartment building management services. General operating expenses in housing and communal services

A management company is an organization whose activities are aimed at maintaining and managing residential multi-apartment buildings.

The responsibilities of the management company include carrying out various repairs, providing residents with utilities, etc. Naturally, the company’s activities are related to solving various financial issues.

The income of the housing and communal services management company consists of:

1. tenant payments.

   Apartment owners are required to pay for the maintenance of apartment buildings by transferring a certain amount to the company’s account.

   Typically, such payments are indicated on utility bills.

2. Remuneration for mediation.

   Resource supply organizations provide management companies with agency fees for collecting utility bills from residents.

3. Additional funds that residents transfer to the management company’s account.

   This may include compensation for material damage caused by owners, etc.

4. Rent funds.

   The management company has the right to rent out those premises that are part of the common property, for example, a basement.

Reference: There are two types of organization income that are not taxed by the state.

These include:

• money that owners transfer for major repairs of apartment buildings;
• budget money that the management company receives for the maintenance of the house.

The responsibility of the management company is to maintain and repair the apartment building. Naturally, this activity is associated with certain costs. For example, expenses could be as follows:

1. repair of sewer systems;
2. troubleshooting the heating system;
3. repair of the roof of the building;
4. carrying out repair work at the request of owners, etc.

There are also expenses for the maintenance of the apartment building. The management company is obliged to ensure that common property is in proper condition and can be fully exploited. The building maintenance responsibilities of the company include:

• daily cleaning of staircases, the area near the garbage chute, and the elevator;
• replacement of damaged windows, doors, etc.;
• temperature control in rooms that belong to common property;
• disinfection of garbage chutes;
• monthly cleaning of the entire entrance.

As for the local area, the management company must also maintain a plot of land near the apartment building, that is, plant and improve it.

A separate expense item for the management company is major repairs. Most often, it is paid for by apartment owners, but part of the funds can be allocated from the budget by municipal authorities.

Also, the expenses of the housing and communal services management company include:

1. remuneration of employees;
2. deduction of insurance premiums;
3. payment for banking, auditing, and consulting services;
4. expenses related to staff development;
5. tax fees.

All payments must be indicated in accounting in accordance with current legislation.

Material expenses in the management company

The management company spends money not only to pay for the services of specialists who carry out work on the maintenance and repair of apartment buildings. There is such a budget item as material costs.

Material expenses in the management company:

• acquisition of equipment, raw materials and other materials for the repair and maintenance of apartment buildings;
• payment for utilities used by the management company;
• rental of premises for management companies;
• transport services.

This is just a small list of expenses that are a necessity for a management company.

Estimate

This is the so-called financial plan, which contains all the necessary information about the company’s income and expenses for a certain period of time.

The management company’s estimate must contain items that correspond to the responsibilities of the management company in relation to the owners, as well as:

1. deductions to resource supply companies for utility services provided;
2. expenses that the management company will incur in connection with the maintenance of the apartment building and territory;
3. expenses planned for the renovation of a residential building;
4. funds that the management company is obliged to spend on its maintenance (salaries of employees, utility costs);
5. expenses for major repairs.

When drawing up the document, the area of ​​the building, the number of premises (residential and non-residential) and other information must be taken into account.

Is the management company obliged to provide an estimate of the work performed?

The responsibilities of the management company include providing estimates to apartment owners. To do this, residents should contact the company collectively and request to review the document.

The procedure for providing subsidies to housing management companies

The state often gives organizations engaged in housing and economic activities the opportunity to reimburse expenses aimed at paying for utilities, etc. In other words, this is a way of compensating management companies for losses they incur during the maintenance of an apartment building.

The receipt procedure is based on an agreement concluded between the management company and the relevant ministry. You should know that such subsidies are one-time in nature and have a clear purpose. An organization can receive funds if it provides evidence of its losses.

There is another type of subsidy that a management company can count on. This is the allocation of budget funds for major home repairs. In this case, the following requirements are imposed on the organization:

• The management company should not have debts to government agencies;
• the decision to carry out major repairs must be made by the owners at a meeting;
• The management company is obliged to provide an expert opinion on the technical condition of the apartment building.

But such subsidies are not provided for all types of capital repairs. The state can assume part of the costs of management organizations if the work includes:

1. eliminating damage to the building’s load-bearing structures;
2. the damage to the home occurred as a result of an emergency or natural disaster;
3. Removal of deformations and repair of collapsed structural parts of the MKD is required.

After the residents decide that there is a need for major repairs, the management company contacts the DMIB MU and provides documents. After which you will have to wait for a decision on the provision of subsidies.

Reward

The activities of the management company are aimed at making a profit, therefore the organization has the right to various rewards. First of all, the work of the management company is paid for by the apartment owners.

The management company’s profit consists of several indicators, but the amount and payment procedure must be specified in the agreement between the residents and the company.

The management company's remuneration cannot exceed 10% of the tariffs established for the maintenance and repair of the house.

Checks

Apartment owners have the right to demand reporting from the management company for the funds spent. But this does not guarantee that the company honestly manages the money it should spend on repairs and maintenance of the house.

Therefore, when checking documents, you should pay attention to the following:

1. Residents may request to receive attachments that are compiled for the reports. Typically, such applications contain more detailed information about the income and expenses of the management company. Sometimes unscrupulous companies indicate in them a list of services that are not provided to residents.
2. It is important to consider when the apartment building was repaired and how much money was spent on it.
3. As for expenses on, for example, electricity, it is more difficult to verify the figures indicated in the document. It is necessary to calculate in advance the costs of the management company.

   Even if the amount is approximate, the difference (if the amount in the report is greatly inflated) can be easily seen.

4. You can check the water flow in the same way. If the document states that a lot of water was spent on washing the premises or watering the flowers, but in fact the management company did not carry out these works, then you can make a claim.
5. It is more difficult to check the funds that the management company spends on overhead costs and organization of work. It is important to clarify what exactly is included in this item, since employee salaries are usually included as a separate item.
6. The Criminal Code is often abused in such items as repairing windows or doors of common property. This is very convenient, as you can write off large sums for the purchase of latches, frames or glass. But in fact, do not install anything.

It is desirable that residents unite in initiative groups and thus control the activities of the management company.

Moreover, such a group should include specialists, including accountants, lawyers, and engineers.

They will be able to give a professional assessment of the documentation provided by management companies.

Before checking the activities of the company, you should find out what is specified in this regard in the contract. Reports can be provided to owners and posted on a common stand.

You should not think that having found shortcomings and presented claims to the management company, its management will immediately take measures to eliminate them. Unfortunately, this is far from the case.

Often, management companies make a lot of money from apartment owners by charging them fees for non-existent services. Therefore, it is best to contact regulatory authorities, for example, the housing inspectorate.

The complaint must be made in writing and contain all the necessary points. If the management company provides low-quality services, then it is better to contact Rosporebnadzor. If utility tariffs are inflated, you need to go to the antimonopoly service.

But it is necessary to write a complaint to the prosecutor’s office in the following cases:

• if the management company uses the owners’ funds to meet its needs;
• if the management company commits illegal actions.

IMPORTANT! If the owner has claims against the company based on compensation for material losses, a claim should be filed in court.

The application must be submitted to the court at the location of the culprit, that is, the management company. Then you can ensure that the management company pays compensation for overpayment or damaged property.

The management company is a commercial organization, so it is obliged to maintain accounting documents and pay taxes. All income and expenses of the management company are controlled by the tax authorities, so it is extremely important to comply with reporting and also not to inflate tariffs. And the owners, for their part, can only control these activities and check the organization’s expenses.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

For more than a year now, the formation and optimization of management of multi-apartment residential buildings has been taking place in Russia. One of the most important problems that require a prompt solution is the low awareness of the population in matters of maintenance and repair of residential premises, the provision of housing office services, and other issues related to the management of management organizations.

General operating expenses in housing and communal services

Order of the State Construction Committee of the Russian Federation No. 303 of 2000 defines general operating expenses as the costs of management and coordination of work on the maintenance of the housing stock.

These costs include the costs of financing management companies, which create favorable conditions for their normal operation. These costs are not related to fees for the maintenance and repair of apartment buildings, and are quite varied. The general operating expenses group includes the following types of expenses:

• economic and administrative needs;
• payment of wages to employees;
• organization and execution of work;
• other needs.

The above expenses are included in receipts for payment and are posted in one column in the personal account along with payment for the maintenance and repair of residential buildings. For a more detailed study of these costs and regulation of tariff rates for them, it is worth reading the Resolution of the State Construction Committee No. 9 of 1999.

Apartment building management fee

Article 162 of the Housing Code of the Russian Federation establishes a list of measures for selecting a management company. Based on the article, a management agreement for an apartment building is signed. The parties to its signing are the owners of the apartments and the management of the management organization. The elected organization must have a license to conduct management activities in multi-apartment buildings.

The company is selected by holding a general meeting of premises owners. The company signs agreements for the provision of certain services with each of the owners on the terms adopted by a decision of at least 50% of the apartment owners.

The agreement stipulates a number of obligations listed below:

1. the totality of common property that is subject to the management and address of the building;
2. service and maintenance provided by the organization;
3. determining the amount and timing of payment for services and work on managing an apartment building, including housing and communal services, maintenance and repairs;
4. the procedure and time frame for fulfilling the company’s obligations and control over their implementation.

Traditionally, services and works related to the management of an apartment building include:

• storage and maintenance house documentation;
• drawing up contracts with contractors to perform certain works and monitoring their quality;
• concluding agreements with water, heat and electricity suppliers;
• issuing invoices and collecting funds from owners of residential premises, collecting debts from debtors for services provided;
• checking the supplied utilities to customers;
• dispatch services to residents and registration of citizens;
• providing residents with various certificates;
• bringing information to homeowners about changes in tariffs;
• making proposals to homeowners for major and current repairs.

Housing and communal services expenses

Housing and communal services is a diversified system that covers about 30 different types of activities. Housing and communal services are divided into several large sub-sectors:

• housing;
• providing consumers with resources;
• improvement of cities, towns and villages.

Financial resources of housing and communal services enterprises are formed from financial resources coming from the budget and consumers. The improvement of settlements is financed from the budget, and the provision of consumers with resources is financed from consumer funds.

Housing and communal services enterprises ensure the delivery of utility resources to consumers. Housing and communal services enterprises ensure that utility resources of the required quality are delivered to consumers. The service fee includes payment for:

1. cold and hot water supply supplied to the consumer through a pipeline network;
2. drainage of household waste using sewer networks;
3. electricity supplied to the consumer in the required volume;
4. gas supply – round-the-clock provision of gas of the required quality;
5. heating - maintaining air temperature in apartments, within the framework of the relevant governing documents.

Tariffs for housing and communal services may vary depending on the region, since they are regulated by local municipal authorities. Housing and communal services enterprises do not have the right to inflate housing and communal services tariffs above those established in the region.

Tariff for management of apartment buildings

The Housing Code of the Russian Federation provides for one of the methods of managing an apartment building - the direct method of management. The procedure for choosing this form of management may be applicable for apartment buildings with at least 12 apartments. This method of management is chosen on a general basis - through a meeting of apartment owners. One of the main conditions for choosing this method of managing apartment buildings is the choice of a management organization. It consists of apartment owners who are responsible for the maintenance and repair of common property, ensuring the supply of utilities and fulfilling other obligations in accordance with the terms of the agreement adopted at the meeting.

With this management option, the supply of utilities is carried out to the recipient upon the conclusion of an agreement for each owner of “square meters” personally. A written contract is not required.

The advantages of choosing this form of management are:

• direct contacts between apartment owners and service providers;
• the ability of the home owner to make claims to suppliers bypassing intermediaries.

Disadvantages of this form of management:

• the management company is not responsible for participating in capital repair programs for housing;
• evasion of the obligation to incur additional expenses for billing other than one’s own resources, collection of debts and bankruptcy.

Conclusion

Like any other enterprise located on the goods market, management companies, first of all, take care of their economic stability and making a profit. For their part, they periodically try to impose in the terms of the contract an increase in tariff rates for the repair of common property in an apartment building. Companies cite a range of reasons. Such reasons include - rising prices in the region, tariff rates for enterprises - contractors, tariffs for municipal housing set by municipal authorities.

For most management companies, plans to increase tariffs are working well and bringing in multimillion-dollar profits. In accordance with the Civil Code of the Russian Federation, the terms of the contract are not changed by one of the parties to the contract. All terms of the agreement are governed by the provisions of the Housing Code. Termination of such an agreement or changes in its terms are established bilaterally. The amount of payment for residential premises is regulated by the Housing Code, however, in case of controversial situations regarding price indexation, Art. 424 of the Civil Code of the Russian Federation, which states that the terms of the contract are fulfilled at the prices specified in the agreement of the parties.

Utilities are represented by activities that provide citizens with comfortable living conditions. The list of provided utility services must be reflected in the agreement between residents and the housing and communal services, management company, HOA or other responsible body. However, not every person has such a copy of the house, so many people ask the quite logical question of what is the responsibility of the house manager and what exactly needs to be paid for.

Over the past years, some changes have been made to Russian legislation regarding the public utilities sector. According to government regulations, utility service providers can be either a legal entity or an individual entrepreneur. This person is responsible for acquiring the necessary resources, carrying out the agreed work, and the serviceability of all communication systems.

According to the latest changes, the right to use public services has:

• The owner of an apartment or other residential premises with his family;
• Citizens who received living space from a cooperative;
• Tenants of housing in an apartment building;
• Tenants of apartment building premises.

Dear readers!

Our articles talk about typical ways to resolve legal issues, but each case is unique. If you want to find out how to solve your particular problem, please contact the online consultant form on the right →

It's fast and free! Or call us by phone (24/7):

Main points

First of all, it should be noted what is included in the list of provided utilities:

Of course, utilities cannot include an item that does not actually apply to a specific home. For example, if there is no sewerage system or hot water supply, they should not be included in the payment and, accordingly, are not included in the agreement with the management company.

Obligations of management companies and housing and communal services

General household needs that are satisfied by management companies, housing and communal services and other relevant structures are also included in the cost of utilities. Every resident should know what exactly he is paying for and whether he is getting what he is paying for. General utilities include:

Additionally, there may be other clauses that are included in the contract individually. If you need to find out exactly what additional utilities these are and what else they include, you can contact the management company or housing and communal services. Often such a need arises from overly vigilant citizens or in cases of unscrupulous performance by governing bodies of their duties.

Current standards

The changes that affected the rules for the provision of utility services include not only the division of responsibilities into items, but also the procedure for calculating and paying for receipts. Not counting heating, payment is divided into a common house payment and individual payment for each apartment owner. Receipts also arrive separately.

Innovations also affected regulatory coefficients. This was done in order to encourage citizens to install individual meters in their apartments. The principle turned out to be very simple: for those who have the technical ability to install a meter, but did not do so, an increased standard was introduced for all types of public services. Further, for the same category of the population, the tariff increased every six months by ten percent to a limit of sixty percent. In other words, further refusal to install meters risks an overpayment of sixty percent just two years after such an innovation, which was approved back in 2013.

The only advantage of such a change is the fact that this percentage overpayment is aimed at saving energy and increasing the efficiency of existing systems.

Improper fulfillment of contract terms

If the management company still demands payment in full from residents, taking into account all the corresponding tariff increases, but at the same time fulfills its obligations in bad faith or does not fulfill them at all, then the law provides for certain actions. For example, if garbage is not removed in a timely manner, the surrounding area is not cleaned, there are no lamps in the entrance and windows are broken, then this and other violations must be recorded in an appropriate act. It can be drawn up by any resident of a given building, together with two neighbors and the chairman of the homeowners’ association.

It is worth considering that the reference period for the provision of low-quality utility services will be the date when the act was signed. In case of identified violations and mass discontent of residents, it is necessary to prepare a collective complaint with specific claims. The complaint must contain the last names, first names, patronymics, residential addresses and signatures of each resident participating. Such a document is submitted to the management company or housing and communal services. The complaint should clearly indicate the date by which the tenants demand that the deficiencies be corrected. You must keep a copy of it for yourself.

Next, a similar letter is sent to the Housing and Communal Services Department of the locality with a request to take appropriate measures and bring violators to justice. This is done if the first complaint has no effect. Next, if the second option does not work, you should go to court.

Dear readers!

It's fast and free! Or call us by phone (24/7).

This organization is a legal entity (it can be of any organizational form) or an individual entrepreneur that ensures proper management of the apartment building.

Reasonable management is aimed at protecting residents, making their stay as comfortable as possible, and providing them with high-quality housing and communal services. Management organizations must maintain common property and resolve issues related to its use.

The activities of management companies are regulated by the Housing Code of the Russian Federation. The rules according to which their work is carried out were approved by the Decree of the Government of Russia on May 15, 2013.

Income of housing and communal services management companies

The profit of the management company consists of several categories.

Separately, it is worth mentioning the major renovation. It is paid by the owners of premises in an apartment building (). The state can provide financial support to homeowners associations, management companies, and housing cooperatives for major repairs.

Other material costs

This type of budget includes the following sections:

• purchase of raw materials, household supplies and other equipment that is necessary when providing services to apartment buildings;
• utilities that are consumed by the office of the management organization itself;
• rental of non-residential premises used by the management company or depreciation charges;
• transport and other types of services.

Income and loss estimate

This document is a clear document according to which the management company’s budget will receive income and deduct expenses. An estimate is one of the simplest financial plans.

The management company is obliged to fulfill a number of requirements to the owners of residential premises. These responsibilities are clearly stated in the agreement between residents and the organization.

The estimate clearly states all the items (corresponding to the responsibilities) that lead to the expenditure and revenue side of the budget. When drawing up an estimate, the area of ​​the entire house, the number of residential and non-residential premises are taken into account. The estimate includes the following items:

• Payments to resource supply companies. There is a agreement between the management organization and these companies. Based on it, the payment amount is calculated.
• Expenses related to the maintenance of common property– this includes work on cleaning adjacent areas and common areas (elevators, entrances), preparation for the winter period, etc.
• Home renovation costs– payment for the services of contractors carrying out repair work.
• Expenses related to the work of the management company itself. This item includes material expenses in the management company, deductions for wages and other social needs of employees, depreciation of various equipment used by the management company, and other expenses that are associated with the provision of home maintenance services.
• Expenses allocated for major repairs– payment for the services of contractors performing major repairs.

The management company must provide an estimate upon request of the property owner. It would be better if the residents contact the management organization collectively.

Procedure for providing subsidies

The state provides subsidies that are aimed at reimbursing the costs associated with the maintenance of public utility (social, energy, customs and other) infrastructure.

Subsidies are provided at a time and can only be used to compensate for losses.. The provision of funds is based on an agreement concluded between the management company and the Russian Ministry of Economic Development.

The contract specifies the amount of the subsidy, time of payment, intended purpose, deadlines for submitting reports on the use of funds, etc. In order to receive a subsidy, the management company must provide the relevant documents to the ministry.

There is subsidization for major home repairs. Management companies can receive subsidies for its implementation. To do this, organizations must have the following criteria:

• companies should not have ;
• the decision on the need for major repairs must be made by the owners at a general meeting;
• conducting an examination of the technical condition of the house, where the conclusion will indicate the need for major repairs.

Subsidies can only be provided if certain major repairs are carried out:

• contractors must eliminate damage to the supporting structures of the house;
• it is necessary to repair damage after emergency situations (fires, floods);
• remove deformations and collapses of individual structural parts of the house.

Management organizations must send a written request to the DMIB MU with documents confirming the need for major repairs, and wait for the issue to be resolved.

Maintaining the budget of a management organization is an important activity carried out by accountants. All companies provide reports and pay appropriate taxes.

Documentation, revenue and expenditure parts of the budget are checked by the tax inspectorate, so it is necessary to comply with all rules for maintaining a budget.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Paragraph 20 of PBU 10/99 determines that any enterprise has the right to independently determine its accounting policies, including management ones. They can become part of the cost by type of business activity: production or sale of goods, provision of services, performance of work (letter of the Ministry of Finance No. 07-05-06/191 dated 02.09.208). When developing accounting policies, you should be guided by the Instructions for the chart of accounts.

Management costs include costs that do not have a direct connection with the production or sale of goods, services, or work. If costs can be associated with one of the areas of business activity, they are considered commercial (for example, wages and deductions for the head of a production department).

Management costs can be included in the composition if they are distributed in proportion to revenue across all types of manufactured products (sold goods, works, services). When developing an accounting policy, an enterprise (organization) must be guided by Law No. 129-FZ and paragraph 4 of PBU 1/2008.

There are 3 options for writing off the conditionally variable part:

• K 26, D 20 - if they relate to the main production
• K 26, D 23 - if they relate to auxiliary production
• K 26, D 29 - if they relate to service facilities or production

Administrative costs are included in the cost price after the sale of products (goods) and are written off to “Sales” (account 90). B are reflected in line 040.

Some economists express the opinion that administrative costs can be written off on D 91 if there were no sales during the reporting period.

Disputes with the tax office most often arise over expenses for the services of management companies. If there is an agreement, a document confirming payment, and an acceptance certificate for work performed, there should be no claims. Tax authorities may consider this type of service to be economically unprofitable and aimed at tax evasion. Analyzing the decisions made by the courts in similar cases, we can conclude that most entrepreneurs manage to prove that such expenses are justified.

Financial analysis of management costs

Management costs in financial analysis are classified as semi-fixed, since their value does not depend on production volume. If the volume of products produced (sold) increases, the unit of goods increases due to scale.

Difficult economic conditions force entrepreneurs to take a different look at the administration staffing table. Enterprise managers are trying to combine the functions of departments in order to reduce the number of employees. This allows you to reduce costs for salaries, rent, transportation, office equipment, and business trips. The amount saved is the amount of increased profit.

Some choose a different path - reducing wages, allowances and bonuses while maintaining the size of the administrative apparatus. This option is preferable because it does not increase the unemployment rate or reduce employee loyalty.

A good option is to transfer part of the office staff to the “home” mode, which allows saving on rent of premises, utility bills, and official transport. Almost all staff can work via the Internet.

Competent allows you to use the optimization of administrative costs as a means of increasing profits. The funds saved on optimizing the management staff can be invested in development, reorganization, renewal, and innovation.

Write your question in the form below