Current repair - what is it. What is included in the current repair of an apartment building Current repairs of common property in an apartment building what is included

I. S. Zuykov,
k. e. n., expert "BG"

Published in "Accounting newspaper" No. 12/2016

In the last two years, the attention of experts of the accounting community has been riveted to such a type of repair of common property in an apartment building (MKD) as a major overhaul. In this regard, another important type of repair, the current one, almost fell out of their field of vision. It must be said that earlier the issue of carrying out current repairs in the MKD, managed by the HOA, was not fully covered. This is largely due to the writing of this article.

The current repair of a building includes a set of construction, organizational and technical measures to eliminate malfunctions (restoring operability) of elements, equipment and engineering systems of the building to maintain performance (paragraph 4 of the preamble, section II of the Rules and norms for the technical operation of the housing stock, approved. Decree of the Gosstroy of Russia dated September 27, 2003 No. 170 (hereinafter referred to as Rules No. 170)). The recommended list of works related to the current repair is given in Appendix No. 7 to Regulation No. 170:

1. Foundations
Elimination of local deformations, strengthening, restoration of damaged sections of foundations, ventilation products, blind areas and entrances to basements.

2. Walls and facades
Joint sealing, sealing and restoration of architectural elements; change of sections of wooden wall cladding, repair and painting of facades.

3. Overlays
Partial change of individual elements; sealing seams and cracks; strengthening and coloring.

4. Roofs
Strengthening the elements of the wooden truss system, antiseptic and anti-perforation; Troubleshooting of steel, asbestos-cement and other roofs, replacement of drainpipes; repair of waterproofing, insulation and ventilation.

5. Window and door fillings
Change and restoration of individual elements (devices) and fillings.

6. Interroom partitions
Strengthening, changing, sealing individual sections.

7. Stairs, balconies, porches (canopy umbrellas) above the entrances to the entrances, basements, above the balconies of the upper floors
Restoration or replacement of individual sections and elements.

8. Floors
Replacement, restoration of individual sections.

9. Stoves and hearths
Troubleshooting work.

10. Interior decoration
Restoration of walls, ceilings, floors in separate sections in entrances, technical rooms, in other common house auxiliary rooms and service apartments.

11. Central heating
Installation, replacement and restoration of serviceability of individual elements and parts of elements of internal central heating systems, including domestic boilers.

12. Water supply and sewerage, hot water supply
Installation, replacement and restoration of serviceability of individual elements and parts of elements of internal water supply and sewerage systems, hot water supply, including pumping units in residential buildings.

13. Power supply and electrical devices
Installation, replacement and restoration of the building's power supply, with the exception of in-house devices and appliances, except for electric stoves.

14. Ventilation
Replacement and restoration of the internal ventilation system, including the fans themselves and their electric drives.

15. Garbage chutes
Restoration of operability of ventilation and flushing devices, covers of garbage inlets and gate devices.

16. Special general house technical devices
Replacement and restoration of elements and parts of elements of special technical devices, performed by specialized enterprises under a contract with the owner (authorized body) or with an organization serving the housing stock, according to the regulations established by manufacturers or the relevant sectoral ministries (departments) and agreed state supervisory bodies.

17. External landscaping
Repair and restoration of destroyed sections of sidewalks, driveways, paths, blind areas of fences and equipment for sports, utility and recreation areas, platforms and sheds for garbage containers.

Before carrying out current repairs, members of the HOA need to determine the source of its financing. The most common, although not the only, way is to create a fund in the HOA for current repairs, the approval of the procedure for the formation and use of which falls within the competence of the general meeting of members of the partnership (clause 5, part 2, article 145 of the LC RF). At the same meeting, it is necessary to decide on the period for the current repair (set a date after which funds for repairs will be sufficient). But holding this meeting alone is not enough.

Current repairs are carried out on the basis of a decision of the general meeting of the owners of the premises, adopted by a majority vote of the total number of votes participating in the meeting (clause 4.1, part 2, article 44 of the LC RF). The owners of the premises are obliged to approve at the general meeting the list of services and works, the conditions for their provision and implementation, as well as the amount of their financing (clause 17 of the Rules for the maintenance of common property in an apartment building, approved by Decree of the Government of the Russian Federation of August 13, 2006 No. 491 (hereinafter - the Rules No. 491)).

Note
At first glance, it may seem that at meetings (of HOA members and owners of premises) there is a duplication of decisions, but this is not so, since it is one thing to establish a fund for current repairs of common property in MKD, and quite another thing is the implementation of specific current repairs (certainly not the last in the history of MKD).

The owners of the premises have the right to independently take actions to repair the common property or engage other persons to provide services and perform repairs, taking into account the chosen method of managing the MKD (clause 12 of Rules No. 491). In the HOA, the implementation of the current repair of common property in the MKD is ensured by the membership of the owners of the premises in the partnership and the conclusion of agreements with the owners of the premises who are not members of the HOA (subparagraph “h” of clause 11, clause 16 of Regulation No. 491). Homeowners associations can carry out work on the current repair of common property in the house on their own or attract, on the basis of contracts, persons who perform the relevant types of work.

At the same time, the homeowners' association must ensure the statutory requirements for the maintenance and servicing of the housing stock (part 2.2 of article 161 of the RF LC).

According to paragraph 1 of part 2 of Art. 154 of the Housing Code of the Russian Federation, payment for current repairs is included in the payment for the maintenance of residential premises. This indicates that a separate fund for financing current repairs can not be created, since the financing of such repairs is provided for by the estimate of income and expenses of the HOA for a certain year. The planned funds will go to the settlement account of the HOA and accumulate there until the start of the current repair. In this regard, it is necessary to properly plan the activities of the current repair. In order for the funds collected for repairs not to remain on the current account without movement for a long time, they must be used in stages. For example, the funds accumulated over several months are enough for the planned repair of the floors in the entrance - therefore, such repairs must be made. This approach makes it possible to incur smaller inflationary losses while accumulating funds for current repairs. Of course, with this approach, many factors must be taken into account, for example, the seasonal factor. It is unacceptable in the summer to repair the floors in the entrance, and in the rainy autumn period to repair the facade or blind areas of the MKD.

It should be noted that the owners of the premises bear the costs of maintaining the common property (including current repairs) in proportion to their shares in the common ownership of this property by making mandatory payments and contributions from members of the HOA. At the same time, owners who are not members of the partnership pay a fee for the maintenance and repair of the residential premises in accordance with the agreements concluded with the HOA (parts 1–3, article 39 of the LC RF, clause 28 of Rules No. 491, parts 5, 6 of Art. 155 ZhK RF).

Example 1
Suppose the area of ​​​​residential premises in the MKD is 5000 square meters. m. At the general meeting, members of the HOA decided to charge a fee for the maintenance of residential premises in the amount of 15 rubles. from one sq. m (including 2 rubles for current repairs).

In accounting, the accrual of fees for the maintenance of residential premises will be reflected together with the payment for utilities and other services on the debit of subaccount 76-11 “Settlements with owners of premises for consumed utilities and amounts for the maintenance of residential premises” and the credit of subaccount 86-1 “Targeted receipts from the owners of the premises for the maintenance of the dwelling and for the consumed utilities", and its receipt - on the debit of account 51 "Settlement accounts" and the credit of sub-account 76-11. Thus, after a month, 75,000 rubles will be received to cover the estimated costs. (5000 × 15), of which 10,000 rubles will fall on current repairs. (5000×2).

To carry out current repairs, it is better to involve a repair and construction company that is a member of a self-regulatory organization and has an appropriate permit for the types of work planned in the HOA. After the work is completed, the chairman of the board of the HOA or another person who, on behalf of all owners of premises in the MKD, is authorized to participate in the acceptance of work on current repairs, signs an act of acceptance of the services rendered and (or) work performed on the maintenance and current repairs of common property in the house, the form of which approved by order of the Ministry of Construction of the Russian Federation dated October 26, 2015 No. 761 / pr.

Example 2
According to the contract agreement, the repair and construction company carries out current repairs of the common property of an apartment building managed by the HOA. The cost of the work amounted to 118,000 rubles. (including VAT 18,000 rubles). Funds for the repair were accumulated on the settlement account of the HOA as a result of their receipt as part of the payment for the maintenance of the dwelling.

In accordance with the Instructions for the Application of the Chart of Accounts for the Financial and Economic Activities of Organizations, approved. By order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, organizations whose activities are not related to the production process use account 26 “General business expenses” to summarize information on the costs of conducting this activity. In this case, the costs of repairing common property in the MKD are reflected in the debit of account 26 and the credit of account 60 “Settlements with suppliers and contractors”.

With regard to VAT, the partnership is exempted from its payment on the basis of sub. 30 p. 3 art. 149 of the Tax Code of the Russian Federation, therefore, upon presentation by the contractor of the amount of VAT on the work performed on the current repair of the common property of an apartment building, the HOA takes into account this amount of tax in the cost of work performed by virtue of clause 2 of Art. 170 of the Tax Code of the Russian Federation.

In accounting, the following entries should be made.

Debit 26 Credit 60- 118,000 rubles. – repair work performed by the contractor was accepted;
Debit 60 Credit 51- 118,000 rubles. - paid for repair work performed by the contractor.

It should be noted that the current repair costs collected on account 26 as part of other costs grouped on this account, the final turnover of the month should be reflected in the debit of sub-account 86-1 and the credit of account 26.

In conclusion, let's say that it is possible to carry out current repairs of common property in MKD without involving a contractor and for less money, but members of the HOA, making a decision at a general meeting to carry out current repairs, should ask themselves the following question: who will be responsible for causing damage to property of residents or harm to their health, which can occur as a result of poor-quality current repairs by unskilled persons?

Also on this topic.

As a rule, the management company refuses to carry out repairs in the entrance of an apartment building, referring to the fact that the performance of these works, according to the management agreement, is not the responsibility of the management company. To carry out such repairs, a decision of the general meeting of the owners of the premises of the house is necessary, as well as additional funds, which, of course, are not enough.

Meanwhile, in accordance with clause 3.2.2. Rules and norms for the technical operation of the housing stock", approved by Decree of the Gosstroy of the Russian Federation No. 170, the housing maintenance organization must ensure not only the required sanitary condition of stairwells, but also the good condition of building structures, heating appliances and pipelines located on stairwells; standard temperature and humidity conditions in stairwells .

And as follows from paragraph 3.2.9. The specified Rules and norms, the frequency of repair of entrances must be observed once every five or three years, depending on the classification of buildings and physical wear and tear.

The absence in the management contract of the relevant clause on the obligation of the management company to repair the entrance does not relieve the latter from the obligation to provide favorable and safe living conditions for citizens.

Of course, one should not forget that the management company is not obliged, in the absence of a decision of the general meeting of owners, to perform work related to major repairs.

Examples from judicial practice: repair of the entrance of a residential building is the responsibility of the management company

The management company is obliged to repair the entrances of a residential building

The court satisfied the demands for the obligation of the management company to repair the entrances of a residential building, in particular, to restore the plaster and paint coating of the walls and ceilings of the stairwells.
The court found that earlier, the Housing Inspectorate revealed violations of the rules and norms of the technical operation of the housing stock, the management company issued an order to eliminate the shortcomings, which was not fulfilled.
The arguments of the management company about the lack of funds for the repair of entrances, as well as that these works are not provided for by the contract, were rejected by the court. The court also recognized the argument of the defendant that the current repair of the entrances of a residential building according to the contract is provided only for a fee and by decision of the meeting of owners of premises in an apartment building. (Cm. Appeal ruling of the Moscow Regional Court dated June 10, 2013 in case N 33-12585/2013)

Repair of the entrance of the house must be carried out within the time limits established by the Rules and Regulations technical operation of the housing stock

The court ordered the management company to repair the entrance of a residential building, including restoring the broken plaster layer of the walls and ceiling, glue painting the walls, stairs, ceilings, oil painting window blocks, radiators, stair railings, install handles, latches, restore window frames to perform other work.
The courts indicated that the managing organization is obliged to ensure favorable and safe living conditions for citizens, the proper maintenance of common property in the MKD.
The fact that there is no decision of the general meeting of owners does not cancel the stipulated Gosstroy rules(clause 3.2.9.) the obligation to carry out repairs to the entrances of the house in a timely manner. (Cm. Appeal ruling of the Murmansk Regional Court dated July 24, 2013 N 33-2479)

The management company is obliged to repair the entrance, regardless of the debt a number of owners

The court decided to oblige the management company to repair the entrance of a residential building, including walls, floors, ceilings, flights of stairs, railings, installation of frames in the window openings of the entrance, doors in the corridors, repair of electrical wiring, garbage disposal, and other works.
The argument of the management company that a number of owners of the premises of the house have arrears in paying utility bills, the court recognized as untenable.
At the same time, the court of second instance noted that imposing the obligation on the management company to carry out repairs that relate to capital repairs, and not current repairs, is not based on the law. ( Appeal ruling of the Yaroslavl Regional Court dated August 2, 2012 in case N 33-3687)

The management company is obliged to carry out cosmetic repairs of the entrance, these works are not capital in nature

The court decided to oblige the management company to carry out a cosmetic repair of the entrance of a residential building: to bring the ceiling and walls of the entrance into proper condition, to paint the ceiling and walls.
The court concluded that the work on the repair of the entrance was not of a capital nature. (

The current repair of common property in an apartment building includes a whole range of works aimed at maintaining the operability of a residential building, replacing equipment, and restoring its serviceability if necessary.

The managing organization with which the contract is signed is responsible for each of these services. For the implementation of repair work, all owners of MKD contribute a certain amount of money, which is indicated in receipts to pay utility bills.

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What is the common property of an apartment building?

The peculiarity of an apartment building is that in addition to the premises owned by residents, there are common property which all owners enjoy on an equal footing.

Parts 3, 4 and 5 of this document contain rules and regulations for the maintenance and repair of premises, including apartment buildings. For example, according to the requirements, during depressurization interpanel seams, the Criminal Code is obliged to carry out current repairs. This type of work belongs to the category of facade repair.

Porch repair must occur at least once every 3 years or 5 years, depending on the degree of wear and the classification of the building.

What services can be included additionally?

The basic list of common house property subject to ongoing repairs can be supplemented at the request of residents.

The desire of the latter must be based on real problem, which interferes with the normal life of the owners.

You should not wait for major repairs to be carried out in the house if there are major problems. About them without fail it is necessary notify the management company at a meeting of tenants or in, without waiting for the meeting.

If the presence of a malfunction is confirmed by authorized persons of the Criminal Code, the list will be supplemented new paragraph. However, in this case, the funds for correcting the problem will not be taken from the funds for maintenance and repair, but from the budget of funds collected for major repairs.

Residents also have the right to include their own premises (in the apartment) in the current repair if damage has been caused to the premises through the fault of the Criminal Code.

For example, the UK did not clear the roof of snow, and the melted snow ruined the ceiling and walls in the apartment located on the top floor. In this situation, the management company must carry out repair work in the owner's premises.

What will never take place?

If the apartments were not damaged due to the fault of the management company, their owners not entitled request that the premises be refurbished.

Current repairs can only be carried out in relation to common premises.

The same goes for engineering communications. If their service life has long passed, but they continue to work at the proper level, they will not be replaced as part of the current repair. To replace them, it is necessary to wait for the overhaul of the apartment building.

Regular payment of utility services is not enough to maintain the common property in an apartment building in good condition.

Often they do not fulfill their duties on time, so tenants must take the initiative in terms of ongoing repairs.

If a problem is detected, rooms requiring urgent repairs should be immediately notify the CC. If the overhaul is carried out within the time limits strictly defined by law, then the current repair can be carried out at any time if there are serious problems.

see also video on the maintenance and current repair of common property in the MKD:

Article author -

The current repair of a residential building includes a set of construction and organizational and technical measures for troubleshooting (restoring performance) of the elements, equipment and engineering systems of the house to maintain operational performance (section 2 of the Rules and Norms for the technical operation of the housing stock, approved by the Decree of the Gosstroy of Russia dated September 27. 2003 No. 170).

Making a decision to carry out current repairs

The current repair of common property in an apartment building is carried out on the basis of a decision of the general meeting of owners of premises, adopted by a majority vote of the total number of votes participating in the meeting of owners of premises in an apartment building. The decision to empower the council of an apartment building with the authority to make decisions on current repairs is made by a majority of at least two-thirds of the votes of the total number of votes of the owners of the premises (clauses 4.1, 4.2, part 2, article 44, part 1, article 46 of the LC RF; p 18 of the Rules, approved by Decree of the Government of the Russian Federation of 13.08.2006 N 491).

The owners of the premises are obliged to approve at the general meeting the list of services and works, the conditions for their provision and implementation, as well as the amount of their financing (clause 17 of Rules N 491).

Ensuring ongoing repairs

The owners of the premises have the right to independently take actions to repair common property or involve other persons to provide services and perform repairs, taking into account the chosen method of managing an apartment building (clause 12 of Rules N 491).

The proper maintenance of common property, including the implementation of current repairs, depending on the method of managing an apartment building, is ensured (clause “h”, clause 11, clause 16 of Rules N 491):

a) the owners of the premises:

• by concluding an agreement on the maintenance and repair of common property with persons providing services and (or) performing work (with direct management of an apartment building);

b) HOA, housing, housing-construction cooperative or other specialized consumer cooperative (when managing an apartment building):

• through membership of the owners of the premises in these organizations;
• by concluding agreements on the maintenance and repair of common property with these organizations by the owners of premises who are not members of these organizations;

c) by the developer (the person who ensures the construction of an apartment building) - in relation to the premises in this house that have not been transferred to other persons under a deed of transfer or other transfer document, from the moment the permission to put the apartment building into operation is issued to him:

• independently (without concluding a management agreement for such a house with a managing organization);
• by concluding an agreement on the management of an apartment building with a managing organization;

d) by a person who has accepted from the developer, after the issuance of a permit to put the apartment building into operation, the premises in this house according to the deed of transfer or other transfer document, by concluding an agreement on the management of the apartment building with a management organization selected by the local government on the basis of the results of an open tender.

Homeowners associations, housing, housing-construction cooperatives or other specialized consumer cooperatives can carry out work on the current repair of common property in an apartment building on their own or engage, on the basis of contracts, persons who perform the relevant types of work (part 2.2 of article 161 of the LC RF).

At the same time, the managing organization, partnership or cooperative must ensure the statutory requirements for the maintenance and service of the housing stock (parts 2.2, 2.3, article 161 of the LC RF).

Note. The composition of the common property is given in Rules N 491.

Payment of expenses for current repairs

The payment for current repairs is included in the payment for the maintenance of the residential premises (Article 154 of the RF LC). At the same time, the owners of the premises bear the costs of maintaining the common property in proportion to their shares in the right of common ownership of this property by paying (parts 1,, 3 of article 39 of the LC RF; clause 28 of Rules N 491):

a) payments for the maintenance of residential premises in an apartment building - in the case of management of an apartment building by a managing organization or directly by the owners of the premises;

b) mandatory payments and contributions from owners of premises that are members of an HOA, a housing, housing-construction cooperative or other specialized consumer cooperative. At the same time, the owners of the premises who are not members of these organizations pay a fee for the maintenance of the residential premises in accordance with the agreements concluded with the specified organizations (parts 5, 6 of article 155 of the LC RF).

Reference. Approximate list of works on current repair

1. Foundations

Elimination of local deformations, strengthening, restoration of damaged sections of foundations, ventilation products, blind areas and entrances to basements.

2. Walls and facades

Joint sealing, sealing and restoration of architectural elements; change of sections of wooden wall cladding, repair and painting of facades.

3. Overlays

Partial change of individual elements; sealing seams and cracks; strengthening and coloring.

4. Roofs

Strengthening the elements of the wooden truss system, antiseptic and anti-perforation; Troubleshooting of steel, asbestos-cement and other roofs, replacement of drainpipes; repair of waterproofing, insulation and ventilation.

5. Window and door fillings

Change and restoration of individual elements (devices) and fillings.

6. Interroom partitions

Strengthening, changing, sealing individual sections.

7. Stairs, balconies, porches (canopy umbrellas) above the entrances to the entrances, basements, above the balconies of the upper floors

Restoration or replacement of individual sections and elements.

8. Floors

Replacement, restoration of individual sections.

9. Stoves and hearths

Troubleshooting work.

10. Interior decoration

Restoration of walls, ceilings, floors in separate sections in entrances, technical rooms, in other common house auxiliary rooms and service apartments.

11. Central heating

Installation, replacement and restoration of serviceability of individual elements and parts of elements of internal central heating systems, including domestic boilers.

12. Water supply and sewerage, hot water supply

Installation, replacement and restoration of serviceability of individual elements and parts of elements of internal water supply and sewerage systems, hot water supply, including pumping units in residential buildings.

13. Power supply and electrical devices

Installation, replacement and restoration of the building's power supply, with the exception of in-house devices and appliances, except for electric stoves.

14. Ventilation

Replacement and restoration of the internal ventilation system, including the fans themselves and their electric drives.

15. Garbage chutes

Restoration of operability of ventilation and flushing devices, covers of garbage inlets and gate devices ( Scroll works related to the current repair, approved. Decree of the Gosstroy of Russia dated September 27, 2003 N 170).

Signing of the certificate of completion

In the event that third parties are involved to carry out current repairs after the completion of work, a person who, on behalf of all owners of premises in an apartment building, is authorized to participate in the acceptance of work on current repairs, signs an acceptance certificate for the services rendered and (or) work performed on the maintenance and current repairs of the general property in an apartment building (clause 9 of the Rules, approved by Decree of the Government of the Russian Federation of 03.04.2013 N 290; Order of the Ministry of Construction of Russia of 10.26.2015 N 761 / pr).

Repair of entrances of MKD is classified as current, funds for its implementation should be allocated by the management company, while concluding an agreement with apartment owners, this obligation must be indicated in it. Below is information on how, in what time frame, by whose forces repairs should be carried out at the entrances, and also what the concept of “overhaul” includes.

Regulation of the issue repair of entrances in apartment buildings is carried out on the basis of an agreement concluded between the owners of apartments and the housing and communal services office.

Repair of entrances should be carried out according to the plan, so employees of the management company are required to monitor their condition and periodically determine wear and tear. It is possible that repairs outside of the schedule may be required.

In addition, it may be necessary to carry out a review before the date specified in the plan. In this case, the homeowners organize a meeting at which they draw up an application. The senior in the house submits it to the management company, where you can also take a sample of the filling.

There is no specific form for such a declaration. However, there are some requirements for its compilation. It must be written in the name of the head of the housing and communal services departments. Be sure to indicate the date of the last planned repair work at the entrance. Copies of contributions to the capital account of the management company should be attached to the application.

The document also describes what exactly needs to be done, while you can attach a photo of those areas that need to be repaired.

According to the Housing Code, after receiving the application, an assessment commission is formed, which is sent to the apartment owners who have declared the need for repairs.

An assessment of the condition of the entrance is carried out, after which a decision is made. If the entrance is in a satisfactory condition, then only cosmetic repairs are made. Funds for its implementation are allocated by the Criminal Code from those that are monthly contributed by the owners.

If any serious damage is found in the entrance, the repair is done overhaul. This may be the replacement of a visor, windows or doors, etc. The implementation of such work is financed from the funds that residents contribute to the account of the housing office when paying for utilities under the item “Major repairs”.

Expert opinion

When additional fees may be required for the repair of the entrance

Alexander Kolomeytsev,

General Director of NP "National Association of Organizations of Housing and Communal Complex"

Situations may arise when it will be necessary to collect additional funds from residents in order to carry out cosmetic repairs to the entrance. For example, fees can be arranged if the contract with the management company does not contain a clause on mandatory scheduled repairs, or they are not provided for in the estimate of the HOA, LCD or SEC.

Residents determine the need for repairs in the entrance at the general meeting. They pay for current repairs on a monthly basis, the required amount is included in the utility bill. The cost of repairs, as well as the amount of the contribution to the management company, depend on what services it provides in accordance with the agreement concluded with the homeowners.

In order to ensure the proper condition of the common property of MKD, the management company must perform and provide various works and services. Their minimum set is determined by the Decree of the Government of the Russian Federation of April 3, 2013 No. 290. It also indicates the procedure for their implementation and provision. The provision of these services is financed from the funds included in the payment of housing. Works and services that are not included in the minimum list, as well as those the performance of which is not mandatory under the terms of the contract (or is not included in the estimate of the HO), can be performed or provided after the relevant decision is made at the general meeting of residents. It should be noted that the company has no right not to provide services that are in the minimum list, as well as to perform work that is not in this list and which are not provided for in the contract. This guarantees the provision of the necessary minimum of services and protects homeowners from imposing work that they do not need.

About the My Entrance program implemented in the Moscow region

In 2017, the governor’s program “My Entrance” began to work in the Moscow Region, during which the repair of entrances is co-financed. It opened up the opportunity for managing organizations and residents of the region to put the entrances in order with minimal investment on their part.

The need to launch such a program became clear after monitoring. He showed that out of 150,000 entrances near Moscow studied, more than half are in poor condition. There was only one way to achieve bringing them all into order in a short time - by launching a targeted program with the allocation of budgetary funds to managing organizations as co-financing.

As part of the My Entrance project, it is planned to bring the entrances in all high-rise buildings in the Moscow Region to normal condition in 2-3 years. Funding for repairs is as follows:

• 30 percent is contributed by the government of the Moscow Region;
• 17.5 percent is provided by the municipality;
• from zero to 5 percent is collected from residents, the amount of this contribution is determined individually in each case;
• up to 100 percent the amount is brought at the expense of the Criminal Code. They take this money from the savings, formed from payments of tenants for "maintenance and current repairs."

The governor's initiative to pay off about half of the funds needed to repair the entrances, found a wide response from the management organizations operating in the region. During 2017, many municipalities underwent active renovation work, and there are similar plans for 2018. The most intensive measures to bring the entrances in order will unfold with the start of the warm season.

The regulations of the My Entrance program stipulate 5 sets of works available for management organizations to perform on their own or at the expense of outsourced contractors. In each specific case, the required scope of activities is selected. From the proposed complexes, you can take one, several or all five. Let's list the existing complexes.

1. Entry group. Entrance doors, steps are being repaired or changed, ramps, railings and other elements are being installed.
2. Entrance interior. Walls are being painted, floor tiles are being changed, ceilings are being whitewashed, and so on.
3. Lighting. Wiring is being replaced, energy-efficient lamps and new ceiling lamps are being installed, automatic light switches are being installed, and so on. Outdated elements are replaced with modern ones.
4. Garbage collection system. The metal structures of the garbage chute and its other elements are being replaced, and the garbage receptacle is being put in order.
5. Window. Window structures are repaired or replaced. Old windows, worn out and made of wood, are being replaced with new plastic ones that are less demanding on operating and maintenance conditions.

The main work on the organization of repairs within the framework of the My Entrance program is assigned to the management companies. The municipalities sent out materials to the Criminal Code, which they should place on the stands to inform residents. The practice of project implementation has shown that for a successful repair, management companies are required to:

• gather apartment owners and conduct explanatory conversations with them;
• explain the benefits of participating in the program;
• dispel speculation and fear.

Sometimes the tenants themselves are active, but in most cases they remain inert, so it is the representatives of the management company that need to act.

How can the management company enter the My Entrance program and receive a subsidy for repairs

A special website menyaempodezdy.ru has been created to inform about the progress of the program. On it, you can first check whether the house or its individual entrances are included in the project. To get into the program, you need to do the following:

• hold a general house meeting and make a decision on joining the project;
• approve the list of repair works in accordance with the complexes mentioned above (any additional activities outside this list are not subsidized from the budget);
• receive minutes of the meeting.

Based on the collected documents, the management company prepares an estimate, coordinates it and the contractor with the residents, and begins repair work. Apartment owners have broad powers to determine the main parameters of the repair. They can choose the colors of finishing materials, the design of entrance doors, the type and shape of lamps and other points. The managing organization is obliged to fulfill all these wishes if they fit into the agreed estimate. If possible, the UK can carry out repairs on its own.

When accepting repairs, a representative of the residents is always present, usually this is the chairman of the council of the MKD. With a ready act of acceptance, the managing organization applies to local governments to receive the cost compensation stipulated by the terms of the program.

What works are included in the repair of MKD entrances

The management company is obliged to make repairs at the entrances of the MKD, the list of works was approved by the decree of the Civil Code of the Russian Federation on construction and housing and communal services dated September 27, 2003 No. 170. The decree also establishes the frequency with which repairs should be carried out: 1 time in 3 years or 5 years. It depends on the condition of the entrances and the type of house. Repairs can be carried out more often, this requires an appropriate decision of the general meeting of homeowners.

Carrying out these works is mandatory for the management company, even if they are not included in the contract concluded with the residents of the house. Residents should not make contributions for cosmetic repairs as a separate article, they are included in the payment for the maintenance and repair of housing.

Separately, citizens must pay for the overhaul of the common property of the house. From the funds received from the payment of this item, a capital repair fund is formed. It finances major repairs. Their list is approved by law (Article 166 of the LC RF). The amount of contributions is established in each subject by regulatory legal acts. CC must:

• repair general building engineering systems of electricity, heat, gas, water supply, sanitation;
• repair and, if necessary, replace the equipment of elevators and their shafts;
• repair the roof;
• carry out repair work in the basement;
• repair the facade of the building;
• repair the foundation of the MKD.

From the above list it can be seen that the repair in the entrances does not apply to the capital. There is a methodological manual for the maintenance and repair of the housing stock MDK 2-04.2004 (approved by Gosstroy). According to it, current repairs must be carried out in accordance with the plan and are necessary to restore the health or performance of a residential building. Such works include painting and replacing glass in windows, including those in entrances.

Not everywhere it is required to carry out the entire list of works at once. Therefore, the owners must organize a general meeting, determine the scope of the necessary work, draw up minutes of the meeting of owners. After that, they should apply to the UK. The application must contain a list compiled and the date of the last repair work. Residents will need to put their signatures. Usually in the entrances you need:

• paint the walls;
• whitewash (or paint) the ceiling;
• replace glass on windows or insert if they are missing;
• repair the vestibule;
• to replace the floor covering in some areas;
• replace worn-out mailboxes or repair if possible;
• paint batteries;
• replace (repair) and paint the railing;
• replace lighting items;
• repair the doors and hatches of electrical panels located in the entrance, if necessary, replace them;
• repair (or equip in the absence of) visors;
• make handrails at the entrance;
• replace the garbage chute valves designed to load garbage.

The launch of the My Entrance program is a good time to replace the mailboxes mentioned in the previous list. Many managing organizations have disputes with residents about this equipment, which is certainly necessary in every entrance. For example, in the initial absence of boxes, apartment owners can demand that the management company install them, and at its own expense. Management organizations dispute such claims. Conflicts often reach the Housing Inspectorate and the prosecutor's office.

There are two possible situations to be distinguished here.

1. There are mailboxes, they are in an unsatisfactory condition and require repair. Order of the Ministry of Regional Development No. 45 of 2007 speaks of the inclusion of these boxes in the composition of common house property. This means that the management company is obliged to maintain them in a normal state, and the money for this purpose is taken from the savings of the “maintenance and repair of common property” paid by the residents.
2. There are no mailboxes at the entrance. In this case, one should be guided by the Federal Law-176 of 1999, in which the obligation to install such boxes on the ground floor is assigned to the construction organization. The costs for the purchase and installation of subscriber mailboxes are included in the estimate for the construction of an MKD. Their subsequent servicing is carried out by the management company at the expense of the residents.

It turns out that in the absence of boxes, it is impossible to take funds for their purchase and installation from the money collected for the “maintenance and repair of common property”. Residents must pay extra for this. Funds for the installation of previously missing mailboxes are collected separately and divided equally between all apartments.

This list can be expanded depending on the needs of homeowners.

With the formation of new standards of comfort and safety of living in multi-storey buildings, the list of works in the repair of entrances is also expanding. In 2018, the installation of surveillance cameras was included in the list of additional activities. In this regard, the marginal cost of performing a full range of works on the repair of entrances was revised upwards. For 5-story buildings, it was raised to 220,000 rubles, for 9-story buildings - up to 550,000 rubles.

Video surveillance in the entrances is an important element in ensuring the safety of residents. The surveillance system operating in Moscow helped to reduce the number of crimes committed by 19.4 percent over 5 years. A significant part of the benefits was brought, among other things, by the cameras in the entrances. In the standard case, the CC sets them in such a way as to shoot:

• all entering the entrance and leaving it;
• ground floor area;
• platform in front of the elevator;
• what is happening in the elevator;
• access to the roof (if available).

At the request of residents, the number of cameras can be increased. In such cases, they are usually placed on each floor.

In what order is the current repair carried out at the entrance of the MKD

First of all, it is necessary to inspect the entrance to determine the scope of work. Based on this, an estimate is drawn up, which must be approved. Next, you should choose a team that will carry out repair work, draw up and sign a contract. Only after that you can buy everything that is needed for repairs.

Repair of MKD entrances must be carried out in a certain order.

First, you should find out if it is necessary to replace or repair the waterproofing layer of the roofing.

• repair of heat, water supply, sanitation systems;
• window replacement;
• redecorating.

Before carrying out cosmetic repairs, preparation is required. A layer of whitewash or paint is removed from the wall panels, if necessary, they are plastered, sealing all the cracks.

Then the walls and ceiling are whitewashed, painted or wallpapered, depending on the decision made at the general meeting of residents. Finally leave the painting of window frames, railings, baseboards.

The management company is obliged to warn tenants before starting repairs. To do this, a notice is posted at the entrance, which indicates the following information:

• timing of repairs;
• name of the contractor;
• phone number to contact the contractor's representative;
• Name of foreman.

When repairing common house property, workers must take care of the safety of the personal property of residents. So that the entrance doors of the apartments do not get dirty when painting and whitewashing, they are covered with a protective film. The construction debris accumulated during the repair from the entrance and from the yard area must be removed within 24 hours. It is forbidden to store it on the lawn and in other inappropriate places until the end of work.

The organization that performed the repair of the entrance gives a two-year guarantee on it. During this period, all detected defects are eliminated at the expense of the contractor.

Accounting and tax accounting of expenses of the managing organization for the repair of entrances to the MKD

The apartment building management agreement assumes that the managing organization must carry out repairs to common property (including entrances) at the request of apartment owners (according to part 2 of article 162 of the Housing Code). The repair work is financed from the funds that come from the payment by the owners of utilities (part 2 of article 154 of the Housing Code).

The proceeds of the Management Company, accounted for in the credit of account 90, are used to pay for housing maintenance services and the implementation of ongoing repairs.

Recognition of revenue by the management company should be carried out as it fulfills its obligations (when transferring goods or providing services to owners), which is established by IFRS “Revenue from contracts with customers”.

Identification of revenue is carried out on the basis of paragraphs 22-30 of IFRS 15. A separate item should reflect works and services, the implementation and provision of which takes place at different times. Account 90 “Sales” requires that analytical accounting be organized for proceeds from ongoing repairs. The need to register income from the repair of common property as a separate article is also dictated by the fact that current repairs are carried out on the basis of a decision of the general meeting of apartment owners or the Council of an apartment building. The requirement to separate services for housing maintenance and repair work on the common property of apartment buildings is also contained by the following national standards:

• order of Rosstandart No. 1444‑st dated October 27, 2014 (entered into force on July 1, 2015);
• order of Rosstandart dated July 29, 2015 No. 1005‑st (entered into force on April 1, 2016).

Services provided for the current repair of the common property of an apartment building are subject to value added tax in accordance with Art. 146 of the Tax Code.

If the management company enters into an agreement for the current repair of common property in an apartment building with an organization that directly provides the required services (carrying out work), then it is exempt from paying value added tax (according to subparagraph 30, paragraph 3, article 149 of the Tax Code of the Russian federation). In this case, VAT is charged on the cost of services for the maintenance and repair of common property. When the contractor presents the amount of VAT on the repair work carried out, it is taken into account in accordance with paragraph 2 of Art. 170 of the Tax Code.

If the management company enters into contracts for the provision of services (carrying out works) that are not subject to VAT (in accordance with subparagraph 30 of paragraph 3 of Article 149 of the Tax Code) and at the same time receives subsidies from the municipal budget directed to pay for such services (works), then these funds do not need to be paid into the tax base. This is prescribed by the letter of the Ministry of Finance of the Russian Federation dated August 31, 2015 No. 03-07-11 / 49921.

Money coming to the account of the managing organization from apartment owners for repair work is not subject to value added tax only when they are collected and formed into a fund or reserve.

When the funds of the fund are received by the management company for use, the VAT taxable base increases, because the funds are already directed either to prepay services (works) or directly to pay for the cost of repairs (services rendered), in which case it should be taxed VAT according to current legislation.

The funds paid by the owners of apartments in an apartment building to the management organization, HOA, LCD, housing cooperative, are funds for targeted financing and can be used to pay for work on the current or major repairs of common property in the MKD (according to subparagraph 14 of article 251 of the Tax Code) .

When the fund for repair work is still being formed, the funds are not subject to either income tax or value added tax. Contributions for current repairs in accounting are accrued: Debit 76 Credit 86.

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The managing organization that claims to receive benefits in accordance with sub. 30 p. 3. Art. 149 of the Tax Code, must accrue VAT as soon as repair work begins, since in this case the money will already be an advance payment for the provision of services: Debit 86 Credit 62, at the same time Debit 62 Credit 68 in terms of VAT.

Repair costs are collected in the debit of account 20, value added tax is recorded on account 19 and can be deducted if the conditions of Art. 171 of the Tax Code.

When the work is completed, revenue should be generated Debit 62 Credit 90-1, on which value added tax will be charged (Debit 90-3 Credit 68). VAT, which the organization will pay from advance payments, can be deducted: Debit 68 Credit 62. On account 62, accounts receivable from the owners are formed, it is written off at the expense of the repair fund.

• Fund for the overhaul of apartment buildings: features of formation and purpose of spending

Expert opinion

Accounting and tax accounting for the repair of entrances to HOA, residential complex, housing cooperative

Zhukova E. I.,

Associate Professor, Department of Taxes and Taxation, Financial University under the Government of the Russian Federation

Housing departments are not commercial entities. The formation of their tax base does not include contributions paid upon entry, membership, share contributions, funds donated by anyone, as well as funds received by the organization from members of the HOA and forming a reserve for repair work, including major repairs ( subparagraph 14 paragraph 1 article 251 of the Tax Code). This applies to organizations that apply both the general and the simplified taxation system.

The tax base for managing organizations, homeowners' associations, residential complexes, housing cooperatives does not include the funds from which the fund is formed for both current repair work and major repairs (in accordance with paragraph 3 of article 162 of the Tax Code of the Russian Federation).

If the current repair work is performed by a contractor, then their cost should be subject to VAT.

Accounting considers funds for repairs as targeted if they are collected in the same way as the overhaul fund, and the details are not specified in advance.

If the decision to pay for repairs is made with a stipulation of terms, the establishment of a list of necessary works and their cost, then the formation of deferred income is required.

Payments received from members of the HOA are not the income of the partnership, but serve as means of targeted financing; balance sheet account 86 “Target financing” is used to account for them.

Account 76 "Settlements with various debtors and creditors" (Debit 76 Credit 86) is intended to reflect existing debts for the payment of target funds.

• funds received upon the fact: Debit 51 Credit 76;
• write-off of funds used to pay current expenses: Debit 86 Credit 202.

Funds that go to the homeowners association are deducted:

• members of the partnership;
• apartment owners who are not members of the association.

Accounting provides for the posting of funds contributed by members of the partnership: Debit 51 “Settlement accounts” Credit 76.5 “Settlements with owners of premises”.

Accounting for cash receipts from homeowners who are not members of the HOA: Debit 51 "Settlement accounts" Credit 62 "Settlements with buyers and customers." Accounting for payments under the item "Maintenance and current repairs of housing" is carried out on the credit of account 90 "Sales".

When accounting, it is important to compare the amounts of funds that are accrued and directly spent on payment for works (services).

Accounting can be done in different ways:

1) use account 96 "Reserves for future expenses", creating a single source of financing on it:

• Debit 86, 76-5, 84 Credit 96 “Reserves for future expenses” - funds that can be spent every month in accordance with the estimate;
• Debit 96 Credit 10, 60, 69, 70, etc. - actual expenses;

2) take into account expenses separately, creating a separate account for the estimate. By analyzing it for each item of expenditure and comparing the debit with the credit, it is possible to determine whether there are savings or cost overruns. tv.

How owners can control the repair of MKD entrances

Homeowners can exercise control over the repair work. The entryway must be clean. During the day, workers are required to periodically remove construction debris from the entrance, while leaving it in the local area is strictly prohibited. When painting the walls and whitewashing the ceilings, the workers of the repair team must cover the front doors of the apartments with foil so as not to stain them. Residents' complaints about non-compliance with these requirements are accepted by the Criminal Code, as well as the State Housing Inspectorate. In addition, the organization responsible for the repair must ensure that the work is completed on time, in accordance with the schedule. A very important point is the delivery of the object. As a rule, the first time to hand over the work does not work. This is due to the fact that the team will no longer complete the defects discovered after acceptance. Therefore, residents are attentive to this issue.

Persons involved in the acceptance of the repair work carried out:

• employees of the contractor company;
• employees of the UK;
• one of the owners, who is authorized by the residents of the MKD;
• inspector of the State Housing Inspectorate;
• deputies of the municipal assembly of the district.

Each member of this commission must sign the work acceptance certificate.

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What can residents do if the repair of MKD entrances is not performed

The management company is obliged to periodically repair the common property of the MKD, including the entrances. Otherwise, the owners can force her to fulfill her duties by using one of the options below.

Option 1. Claim

It is recommended to issue 2 or 3 copies, one of which should be registered at the office of housing and communal services, the other sent to the reception of the administration. The owners of the apartments keep the third copy.

The term for consideration of a claim from apartment owners can be up to 15 days.

If the claim is found to be valid, homeowners must:

• organize a general meeting at which to decide on the list of necessary work and approve it;
• draw up a defective statement, including this list in it;
• draw up a document confirming the start of the repair.

Owners control the implementation of repair work. This is necessary, since in the process it may turn out that the approved list is incomplete and a more serious repair (major) is required. Residents will need to pay for such work in a separate article.

Apartment owners have the right to demand cleanliness from the workers in the entrance during repairs, timely removal of garbage, and if these requirements are not met, they can send complaints to the management company.

Upon completion of the repair, an act of acceptance is drawn up, which, after signing, becomes evidence of the quality of the work performed. There is a special database where photographs of repaired entrances are entered.

Option 2. Complaint signed by residents to the head of the Criminal Code

If the claim of the owners is not satisfied, then they have the right to write a complaint to the State Housing Inspectorate.

Documents to be submitted to them:

• photocopies of the agreement with the management company;
• a copy of the claim sent earlier to the Criminal Code;
• a copy of the response of the managing organization to it;
• a list of necessary repairs, approved by the tenants;
• an act of assessing the state of the entrance (defective statement).

A document must be attached to the complaint, which will indicate what exactly does not suit the owners of housing in the state of the entrance. In accordance with the law, the housing inspectorate can consider a complaint within 30 calendar days, after which it must give the owners an answer.

They may refuse to satisfy the complaint if some tenants have a debt to pay utility bills. However, this is illegal because those who are not in debt should not suffer because of it. In addition, the management company has the right to sue those citizens who do not pay for the apartment.

If the Housing Inspectorate did not answer anything, then you can re-send the complaint. As a rule, management companies, after receiving such a letter, nevertheless begin to fulfill their duties. Complain a second time:

• the general director of the UK;
• to the department of housing and communal services of the city;
• to the consumer protection department;
• deputy head of the regional subdivision of the Housing Inspectorate;
• to the prosecutor's office.

Option 3. Litigation

In the event that after writing the claim and complaint, no shifts occurred, you can sue the Criminal Code so that it pays compensation to the tenants for moral damage. As a rule, the case rarely comes to court, management organizations try to meet the needs of the owners if they have claims.

If a lawsuit is nevertheless filed, then the case will most likely be won by the homeowners.

4 examples when repair of entrances of MKD brought to court

Example 1. The duty of the MA is to organize repair work at the entrances of the MKD

The court ruled that the Criminal Code is obliged to carry out cosmetic repairs in the entrances, plastering and painting the walls, ceilings on flights of stairs and cages.

During the proceedings, it turned out that the State Housing Inspectorate had previously organized an inspection of the state of the house, during which it was established that the operating conditions did not comply with existing norms and rules. The Criminal Code issued an order requiring the elimination of violations, which was not done.

The management company, in its defense, stated at the court that there were not enough funds available for repair work and that the list of works included in the list approved by the tenants was not provided for in the contract. The Criminal Code also argued that for the current repair of the entrances of the MKD, funds must be collected from the owners separately, and it should be carried out only after the appropriate decision is made by the apartment owners at the general meeting. All these arguments were rejected by the court. (See Appellate ruling of the Moscow Regional Court dated June 10, 2013 in case No. 33-12585/2013.)

Example 2

According to the decision of the court, the Criminal Code must organize the repair work at the entrance of the MKD, the list of which is as follows:

• plastering walls and ceilings;
• glue painting of walls, stairs, ceilings;
• painting window frames, heating radiators, railings with oil paint;
• installation of handles, latches;
• restoration of window frames, etc.

According to the court decision, the duty of the MA is to ensure and maintain the proper condition of common property in apartment buildings, as well as to create conditions that are favorable and safe for living.

Although the general meeting of residents did not decide on the need for ongoing repairs, the management company was still obliged to repair the common property of the MKD within the time frame approved by the Gosstroy Rules. (See Appellate ruling of the Murmansk Regional Court dated July 24, 2013 No. 33-2479.)

Example 3: Repair work must be carried out despite the fact that some apartment owners have utility bills in arrears

By a court decision, the Criminal Code must carry out the necessary repair work in the entrance of an apartment building, namely: to carry out cosmetic repairs of wall panels, ceiling, flights of stairs and cages, fences; install window frames, doors; repair electrical wiring; fix garbage chutes.

In its defense, the managing organization stated that several apartment owners had a debt to pay utility bills. The court rejected this argument.

It is worth noting that in the course of the proceedings in the second instance, the demand of the tenants from the management company to carry out work related to the overhaul was declared illegal. (Appeal ruling of the Yaroslavl Regional Court dated August 2, 2012 in case No. 33-3687.)

Example 4. The management company is obliged to organize repair work at the entrance, since they do not relate to major repairs

The court ordered the MA to carry out work in the entrance of the MKD related to cosmetic repairs (plaster and paint the walls and ceiling).

Repair of MKD entrances at the initiative of residents

As a rule, managing organizations are delaying repairs in the entrances, even if they are in a deplorable state.

In order for the repair to be carried out, the owners can do the following:

• open a lawsuit with the management company, which can last quite a long time;
• take over the organization of the repair work (repair the entrance on your own or use the services of a construction team).

Usually the owners choose the second option. In this case, you can quickly bring the entrance into proper condition by purchasing building materials on your own. In addition, you can entrust part of the work to experienced residents, saving in this way on paying for the services of workers.

What funds are used to repair the entrances of the MKD in this case? If the owners decide to organize repairs at the entrance on their own, then all costs are borne by them.

Nevertheless, after the completion of the repair work, part of the money can still be returned, for which you will need to present:

• an act on the condition of the entrance before the repair;
• repair estimate;
• checks for purchased building materials;
• work acceptance certificate;
• an application for the return of part of the funds spent on repairs to the Housing Office;
• evidence of the need for repairs.

In case of refusal, tenants can apply to the court.

It is not worth counting on reimbursement of 100% of the costs incurred, especially if expensive materials were purchased, and the purpose of the work was to ensure safety and improve the appearance.

The authorities that will consider the application for reimbursement of expenses will definitely check whether it was necessary to carry out certain works. They can fully reimburse the costs if, without repairs, living in the entrance was unsafe for residents.

Information about experts

Alexander Kolomeytsev, General Director of NP “National Association of Organizations of Housing and Communal Complex. Expert of the voluntary certification system NP Zhilkommunstroysertifikatsiya.

Zhukova E. I., Associate Professor, Department of Taxes and Taxation, Financial University under the Government of the Russian Federation. The Federal State Educational Budgetary Institution of Higher Education "Financial University under the Government of the Russian Federation" (hereinafter referred to as the Financial University) is one of the oldest Russian universities that trains economists, financiers, lawyers in financial law, mathematicians, IT specialists, sociologists and political scientists.