Summer is the time for renovation work in educational institutions. During this period, as a rule, current and major repairs are planned. The form of their financing depends on what type of work will be performed. In the article, we will consider how the current repair differs from the overhaul and how the repair work should be reflected in the accounting.
According to the rules of this document ( clause 3.2 VSN 58-88 (p)) the institution should monitor the technical condition of buildings and facilities by conducting systematic scheduled and unscheduled inspections using modern technical diagnostic tools, which, in turn, will help to decide on the need for one or another type of repair work.
Scheduled inspections are divided into general and partial. During general inspections, the technical condition of the building or the object as a whole, its systems and external improvement should be monitored, with partial inspections - the technical condition of individual structures of the premises, elements of external improvement ( clause 3.3 VSN 58-88 (p)).
Unscheduled inspections are carried out after natural disasters (earthquakes, mudflows, rainstorms, hurricane winds, heavy snowfalls, floods and other phenomena), which can cause damage to individual elements of buildings and facilities, after accidents in heat, water, energy supply systems and when detecting base deformations ( clause 3.4 VSN 58-88 (r)).
According to clause 3.5 VSN 58-88 (p) general inspections should be carried out twice a year: in spring and autumn.
During the spring inspection, it is necessary to check the readiness of the building or facility for operation in the spring-summer period, establish the scope of work to prepare for operation in the autumn-winter period, and clarify the scope of repair work on buildings and facilities included in the current repair plan in the year of the inspection.
During the autumn inspection, it is necessary to check the readiness of the building or object for operation in the autumn-winter period and clarify the scope of repair work on buildings and objects included in the current repair plan for the next year.
During general inspections, it is also necessary to monitor the fulfillment by tenants and tenants of the terms of employment and lease agreements, if any.
The results of the inspections should be reflected in the documents on the registration of the technical condition of the building or object (registers of the technical condition, special cards, etc.). These documents must contain:
According to the definition given in annex 1 to VSN 58-88 (p), building renovation - this is a complex of construction works and organizational and technical measures to eliminate physical and moral deterioration, not related to changes in the main technical and economic indicators of the building.
Let's deal with the definitions of maintenance and overhaul, which are also given in Appendix 1 to VSN 58-88 (p):
Maintenance should be carried out at intervals that ensure the effective operation of a building or facility from the moment of completion of its construction (overhaul) until the moment it is placed for the next major overhaul (reconstruction). At the same time, natural and climatic conditions, design solutions, technical condition and mode of operation of a building or object should be taken into account ( clause 4.1 VSN 58-88 (r)).Works that should be attributed to current repairs are listed in Appendix 7 to VSN 58-88 (p). This list is quite large and it names most of the repairs that cover the entire building from the foundation to the roof, including exterior and interior decoration, as well as all utilities.
Overhaul should include the elimination of malfunctions of all worn-out elements, restoration or replacement (except for the complete replacement of stone and concrete foundations, load-bearing walls and frames) for more durable and economical ones that improve the performance of buildings under repair. At the same time, an economically feasible modernization of a building or facility can be carried out: improving the layout, increasing the number and quality of services, equipping the missing types of engineering equipment, landscaping the surrounding area ( clause 5.1 VSN 58-88 (r)).
The list of additional works performed during the overhaul is given in Appendix 9 to VSN 58-88 (p). It is not as big as the list of ongoing repairs. According to him, major repairs include:
Based on the defective statement, a decision is made to carry out current or major repairs. In the event that minor repairs are carried out by the institution itself, then in the future the necessary materials are purchased and work is carried out.
If a decision is made to carry out current repairs by the contractor, then according to clause 4.4VSN 58-88 (p) for this, the principles of pricing and the procedure for payment for the work performed, provided for overhaul, should be applied.
In turn, in accordance with clause 5.7VSN 58-88 (p) determination of the cost of capital repairs of objects should be carried out on the basis of estimated or contract prices. The contractual price of each object of repair should be determined on the basis of an estimate compiled according to the prices, norms, tariffs and rates established for major repairs, taking into account the scientific and technical level, efficiency, quality, terms of work and other factors. The estimates must include overhead costs, planned savings, other work and costs.
The estimate documentation should provide for a reserve of funds for unforeseen work and units, distributed into two parts:
The development of design and estimate documentation for the overhaul and reconstruction of buildings (objects) should include ( clause 5.8VSN 58-88 (p)):
Target financing of current and capital repairs is carried out within the framework of various federal programs. So, for example, within the framework of the federal program for the modernization of regional systems of preschool education in 2014 in accordance with Decree of the Government of the Russian Federation dated January 14, 2014 No. 22 the procedure for the provision and distribution of federal subsidies to regional budgets, including for the maintenance and overhaul of preschool educational institutions, has been determined.
When placing orders for maintenance and overhaul, autonomous institutions must comply with the requirements Federal Law of July 18, 2011 No. 223-FZ "On the procurement of goods, works, services by certain types of legal entities" and the developed Procurement Regulations, and state and budgetary educational institutions - all the procedures provided for Federal Law No. 05.04.2013 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs", regardless of whether a contractor is involved in these works or materials are purchased for repair work by the institution.
Recall that educational institutions have the right to a simplified procedure for concluding contracts with a single supplier, if the price of such a contract does not exceed 400,000 rubles. ( pp. 5 p. 1 art. 93 Federal Law No. 44-FZ).At the same time, the total annual volume of purchases, which the customer is entitled to make on the basis of this paragraph, should not exceed 50% of the amount of funds provided for the implementation of all customer purchases in accordance with the schedule, and should not exceed 20 million rubles. in year.
The cost of current and major repairs does not increase the cost of the repaired buildings and structures themselves.
According to Directions No. 65n the purchase of consumables (construction and finishing) materials is carried out by the institution for subsection 340"Increase in the cost of inventories" KOSGU.
Settlements with contractors for payment for services for the repair of buildings and structures will be carried out at the expense of subsection 225"Works, services for the maintenance of property" KOSGU.
The organization and conduct of repair work in accounting will be reflected on the basis of primary accounting documents (an act on the write-off of inventories (form 0504230), an act on the acceptance and delivery of repaired, reconstructed, modernized fixed assets (form 0306002), etc.) public institution in accordance with Instruction No. 162n, budget institution - Instruction No. 174n, and an autonomous institution - Instruction No. 183n .
The purchase of materials from suppliers and their write-off for the needs of the institution will be reflected in the accounting as follows:
Government institution | State-financed organization | Autonomous institution | |||
Debit | Credit | Debit | Credit | Debit | Credit |
Procurement of materials for repairs | |||||
1 105 34 340 | 1 302 34 730 | 0 105 34 340 | 0 302 34 730 | 0 105 34 000 | 0 302 34 000 |
Write-off of materials used for repairs | |||||
1 401 20 272 | 1 105 34 440 |
0 401 20 272 0 109 хх 272 | 0 105 34 44 |
0 401 20 272 0 109 хх 272 | 0 105 34 000 |
When repair work is performed by the contractor, the following accounting entries will be made in the accounting of institutions:
Government institution | State-financed organization | Autonomous institution | |||
Debit | Credit | Debit | Credit | Debit | Credit |
Reflection of debt to the contractor | |||||
1 401 20 225 | 1 302 25 730 |
0 401 20 225 0 109 xx 225 | 0 302 25 730 |
0 401 20 225 0 109 xx 225 | 0 302 25 000 |
Prepayment to the contractor | |||||
1 206 25 560 | 1 304 05 225 | 0 206 25 560 | 0 201 11 610 | 0 206 25 000 | 0 201 11 000 |
Final settlement with the contractor | |||||
1 302 25 830 | 1 304 05 225 | 0 302 25 830 | 0 201 11 610 | 0 302 25 000 | 0 201 11 000 |
Advance payment offset | |||||
1 302 25 830 | 1 206 25 660 | 0 302 25 830 | 0 206 25 660 | 0 302 25 000 | 0 206 25 000 |
Let's look at a few examples.
The state educational institution, as part of the ongoing repairs, replaced the flooring in the dining room on its own. For these purposes, linoleum was purchased in the amount of 40,000 rubles. 100% advance payment to the supplier.
These business transactions will be reflected in the budget accounting as follows:
The budgetary educational institution, at the expense of the target subsidy, made a major overhaul of the facade of the building. The cost of the work amounted to 2,000,000 rubles. According to the contract, a 30% advance payment is provided. Upon completion of the work, an act of completed work was signed and the final settlement with the contractor was made.
These facts of economic life in the accounting of a budgetary institution will be reflected as follows:
Contents of operation | Debit | Credit | Amount, rub. |
Made an advance payment to the contractor under the contract (2,000,000 rubles x 30%) | 5 206 25 560 | 5 201 11 610 | 600 000 |
Accounted for by the contractor | 5 401 20 225 | 5 302 25 730 | 2 000 000 |
The offset of the previously transferred advance payment was made upon completion of work | 5 302 25 830 | 5 206 25 660 | 600 000 |
The final settlement with the contractor was made after the signing of the certificate of completion (2,000,000 - 600,000) rub. | 5 302 25 830 | 5 201 11 610 | 1 400 000 |
To determine the need for current or major repairs, the institution must monitor the technical condition of buildings and conduct systematic inspections for this. Before starting repairs, it is necessary to carry out procurement or contract procedures in accordance with applicable law and determine the sources of financing for the planned activities. Depending on the chosen forces and means of carrying out repairs, these facts of the economic life of the institution are subject to reflection in budget or accounting records.
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The long-awaited renovation in the apartment! In order for you not to hate it in a couple of years, you need to prepare for it. An example of an estimate for the repair of a room will help with this, because such data will show how much and in what volumes you need to invest to get your dream home. This is not just a list of purchases, but a whole document that can be entrusted to specialists, but here be prepared to inflate costs. You can also successfully compose it yourself, it is only important to know how.
The estimate includes all expenses, calculates any unforeseen costs, including the services of specialists in different areas. In order to make a budget, you need:
All the data received must be recorded, and then put into one table: this way you will have a work plan + the cost of materials and the cost of paying for the work of specialists. It is also necessary to indicate the timing of the work, and if the injection of funds will be partial, then their dates of such receipts.
The estimate is not only technical information, it includes an element of creativity. The technical aspect is at least a minimal knowledge of the processes that will occur during the repair, an understanding of the building materials market, what is needed for what.
Creativity is the competent distribution of all cost items in accordance with the needs at a particular stage of work. It is important to take a balanced approach to choosing a team, if you trust this to specialists. Do not flatter yourself with low prices - it is likely that the quality will be the same there. It is better to make an estimate yourself, the minimum data and numerous templates will help you with this. Why is it better to do it yourself? Everything is very simple: when ordering an estimate from a construction company, you will surely get a 20 or even 30% larger amount than it actually is. If you doubt the truth of the data, then you may well use the services of another "specialist" - these are auditors. As practice shows, the cost of the estimate will decrease by no less than 10%.
The photo below is an example of an estimate for a kitchen renovation. All types of jobs are categorized for your convenience. Such options for estimates for the repair of a room will help you navigate and quickly find out how much money will go to individual parts.
Separate subsections are dismantling work. When carrying out a major overhaul, there will be a need to dismantle not only or old finishes, but also pipes, including sewer pipes. And given that plumbing is connected in the apartment, these works will also affect the bathroom. It is rational to carry out repairs in the bathroom / toilet and kitchen together: this way you can save money. This is followed by the processing of walls, floors and ceilings. Here you can see that roughing and finishing works are included in one table, we would recommend separating them.
Also an important stage in the preparation of estimates for is the installation of plumbing. If it is better to weld the riser to specialists, since you have decided to use their work, then it is quite possible to connect the mixer yourself, no serious skills or complex tools are needed for this.
As you can see, there are columns with units of measurement, areas and lengths of all work items. For ease of calculation, the price per unit of work and then the total cost are indicated. The estimate will draw out more funds if you entrust the construction company with the purchase of materials. But be careful here: it is often practiced to replace high-quality materials and components with low-grade ones. Therefore, it is important to control every stage of the work.
The following is an approximate estimate for the repair of the entire apartment, there is a slightly different compilation scheme, but the meaning is the same. That is, the unit prices and the total cost of the work are indicated. As you can see, here the customer, most likely, will entrust the company with the purchase of materials, a special column is allocated for this, although it is possible for him to purchase himself, and enter this data for clarity. Here is a more detailed study. Pay attention to the last point: the customer even took into account the cost of lowering construction waste, which is also important when carrying out a major overhaul.
An example of an estimate for the repair of an apartment
Major repairs of the building are carried out to improve its appearance and operational properties. Over time, building structures lose their original appearance, and the state of engineering systems may become unusable. Modern building technologies allow not only to completely replace old engineering equipment with new ones, but also to change the appearance of the building beyond recognition.
Overhaul of buildings and structures implies a cycle of work to replace worn-out fragments with improved and more economical ones. In this way, the operational capabilities of the building are improved, extending its service life. During major repairs, some objects can be restored or partially replaced. A complete replacement is not performed for structures that have a very long service life: concrete and stone foundations, building walls, wall frames, underground pipes, etc. It is important to understand that major technical and economic indicators of the building are not affected during major repairs. Changing the dimensions of the object and its parts, as well as the replacement of load-bearing structures are related to reconstruction work.
There are complex overhaul and selective. The first type of overhaul means work to replace structural elements, engineering systems. These works cover the entire building as a whole. Selective overhaul involves the complete or partial replacement of some structural parts of a building or equipment that have become unusable. The type of overhaul is assigned after determining the technical condition of a building.
The contract is mandatory. This document states:
The estimate for the overhaul of the building is one of the important documents that appear in the organization of the repair work. The estimate indicates the cost of the cost of work, where all expenses are detailed: wages, taxes, household expenses, payment for consumables, etc.
Before proceeding to the process of organizing a major overhaul, both parties need to familiarize themselves with the existing norms, rules and laws that may be useful during the work: SNiP, OKPD, OKVED, OKDP, etc. Possessing all the necessary knowledge, the risk of conflict, force - major situations between the customer and the contractor.
Many schools in our city were built during the Soviet Union. Any building that has been in operation for several decades needs timely repairs. When it comes to the lives of children, their health and safety cannot be risked by ignoring the need for major repairs.
The opening of the school after a major renovation will certainly inspire students and teachers, because it is pleasant to be and conduct the educational process in a new, stylish, modern school environment. In addition, after a major overhaul, you can not worry about the health of students and school staff. Replacing old windows and doors will eliminate the problem of drafts. Also, during the overhaul, floors and walls are updated, electrical wiring, plumbing and many other outdated, faulty facilities are being adjusted. Schools after major repairs look unrecognizable! The big advantage of a major overhaul in the school is that you can not worry about troubles such as:
List of possible works during the overhaul of the school
During the major renovation of the school, the following works can be carried out:
How to write justifications for the overhaul of the school building, plans, estimates?
The rationale for the overhaul of the school building is the results of the technical survey. It determines the degree of its physical and moral deterioration, the need for repair and reconstruction work.
To conduct such a survey, it is necessary to involve a specialized organization under a civil law contract for the performance of work.
<…>In accordance with paragraph 5.8 of the Regulations on the organization and implementation of the reconstruction, repair and maintenance of residential buildings, communal and socio-cultural facilities (VSN 58-88 (r)), approved. By order of the State Committee for Architecture dated November 23, 1988, the development of design estimates for the overhaul and reconstruction of buildings (objects) should provide for:
The preparation of the listed documents requires engineering and survey work, and, accordingly, the required level of qualification. Such a survey is carried out by a specialized organization under an agreement with an educational organization.
Consequently, the establishment of the need for a major overhaul of the school building is established based on the results of a technical survey, determining the degree of physical and moral depreciation of the building. The contract for the technical survey may also provide for the preparation of design estimates, a feasibility study and a work project.
A technical examination of the physical condition of a building can be carried out in accordance with GOST 31937-2011 "Buildings and structures. Rules for the inspection and monitoring of the technical condition", put into effect by Order of Rosstandart dated December 27, 2012 No. 1984-st.
Repair work at the school is carried out regularly, before the start of each new academic year. The educational institution should meet the children clean and tidy so that the children like to visit it.
Renovation of the school is a large-scale event that requires solid costs. There are many premises here and all of them are operated intensively throughout the year. In order to correctly calculate the amount of the cost of school repairs, it is imperative to draw up a detailed estimate, which will include all finishing and other repair work.
Like any other, the school renovation estimate includes:
At the end of the estimate, the total amount of expenses for the repair of the educational institution is summed up.
The calculation of estimates for such an object as a school is necessarily carried out taking into account the Unified other norms and prices for construction, installation and repair and construction work and correction factors. The market price cannot be taken into account, as it will be difficult to justify it in the budget expenditure report.
Before starting to draw up an estimate for the repair of an educational institution, it is necessary to work out in detail the architectural part of the project (design of the premises, facades of the building).
The calculation of the estimate for school repairs depends on what task the owner of the object sees in front of him (that is, what kind of repair is planned). If we are talking about the overhaul of the building and its premises, then it may contain costs for the following types of work:
The estimate for finishing the school (cosmetic repairs) does not involve large expenses, it usually provides for extremely inexpensive finishing work:
The list of works and materials for their implementation is negotiated with the customer before drawing up the final version of the estimate. A competent estimator is able to calculate the estimate, adjusting it to any budget (if the amount for its implementation has already been determined). At the request of the customer, he can reasonably “cut off” or “wind up” the expenditure part of the estimate to the required amount.
A ready estimate for repairs is the main tool for monitoring the subsequent work of contractors providing construction services.
The creation of estimates is sometimes entrusted to representatives of construction organizations, which are subsequently engaged in the repair of this object. In the case of school renovations, this is not always an acceptable option. The amount of estimated expenses is usually required already at the stage of planning the budget of an educational institution for the new calendar year.
The amount of funding needed for repairs can be calculated in advance. This will help a specialist who is professionally involved in the creation of estimates.
You can order the services of a qualified estimator through the YouDo service. Yudu performers offer favorable service rates and have extensive experience in preparing estimate documentation for public sector facilities.
To order the calculation of the estimate, it is enough to leave an online application on the website.
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