How to calculate other costs for management companies. Nuances of calculating operating costs. Procedure for providing subsidies

Housing and communal services– these are services provided by management companies to ensure comfortable living and maintain the housing stock in good technical condition. What is included in utilities and how to save on them will be discussed below.

What services should be provided

Management companies are required to provide utility services, payment for which is made both from the number of registered people and according to meter readings. Many people are interested in the question of what applies to public services. Russian legislation regulates the provision of housing and communal services (HCS). The list of utilities should include:

Drinking cold water. Cold water is supplied to residents of apartment buildings around the clock through a central or intra-house water supply system. Compliance with all Sanitary and Epidemiological Supervision parameters, the required quality and volume - these are the basic requirements for cold water. If there is no water supply system, the supply is made to the water supply on the street.
Hot water supplied around the clock through a centralized or local supply system to meet the needs of residents.
Drainage. Drainage is carried out around the clock via centralized networks or in-house systems. Sewerage must be located in all apartment buildings.
Electricity supply. Electricity of adequate quality is supplied around the clock to consumers’ apartments via a centralized power supply network.
Gas supply. Gas is supplied to apartments around the clock via centralized gas supply networks. Gas supply also includes the provision of gas cylinders.
Heating. Hot heating is supplied during the cold season, providing residents with warmth. It is also necessary to heat common areas to maintain optimal temperatures.

Other services, such as waste removal, repairs and maintenance of housing, are classified as housing services. Various organizations can provide all housing and communal services:

(HOA);
Housing or housing construction cooperatives;

ODPU fee

Today, payment is mainly carried out according to the standards of management companies. The best option would be to pay for the actual volume provided. For this purpose, metering devices are installed in all apartments today. Residents transmit data to the management company, which calculates the readings and presents an invoice in the form of an EPD.

By law, apartment buildings must have communal metering devices installed to help accurately determine resource consumption.

Today, the MTPL fee is calculated as follows:

The readings of individual metering devices in each apartment are taken into account, and housing and communal services are calculated based on them;
Part of the ODPU data is added to the readings for a separate apartment and added to the EPD.

This is how utilities are paid.

Payment procedure for communal housing and utility services

The 2012 rules for the provision of utility services made it possible to calculate heating standards in a new way. Previously, you had to pay for the entire home area; today, heating common areas is not included in housing and communal services costs. There is also no need to pay for general sewerage. Firm standards have been established for the consumption of total hot and cold water - 90 liters per person every month.

Management companies are aimed at saving common housing and utility services. If the limited standard is exceeded, then the difference is paid by the management organization, not the residents. The exception is HOAs, where the owners themselves decide to pay the difference. If housing and communal services are provided by a resource supplier, then the excess is divided between consumers taking into account the occupied square meters.

Failure to provide utilities

If utility services turn out to be improper, for example, they do not burn, then the consumer can draw up a report about this. Residents must record a violation of their rights. To do this, the tenant, two neighbors and the chairman of the house council draw up a statement describing the violations. Failure to provide housing and communal services is considered from the date of signing the document.

If DEZ does not clean the territory or repair entrances for a long time, then the following must be done:

Write a collective complaint of all consumers to the management organization. Demand that the problems that have arisen be resolved by the management company within a certain period.
Apply in person to the management organization. It should indicate all the shortcomings of the work and demand that they be corrected and that those responsible be held accountable for this.
If these steps do not affect the DEZ, then it is necessary to go to court.

Contract for the provision of utility services

The management organization provides utility and housing services under a written agreement in accordance with the new Rules. DEZ or another management company concludes it in the case of providing services to a tenant. The Rules specify the terms for the provision and requirements for payment of utility services.

Any consumer has the right to receive housing and communal services that ensure the convenience of living in the house and control its technical condition. For tenants and tenants of housing, a lease or rental agreement must be drawn up. In the absence of a written agreement, the tenant may be denied utility services.

Obligations of companies providing housing and communal services

The cost items of housing and communal services management companies also include expenses that they must fulfill. Every consumer must know what he ultimately pays for and what relates to housing services. Organizations providing housing and communal services must:

Maintain the temperature in hallways and apartments at the proper level.
Monitor the presence of lighting in entrances and local areas.
Clean the local area, remove garbage, comply with the requirements of the Sanitary and Epidemiological Supervision.
Monitor compliance with fire safety standards.
Monitor the technical condition of basements, attics and roofs.
Perform all necessary seasonal work.
Spend money to maintain common property in proper condition.
Monitor the condition of common areas.

The rental agreement may also contain additional clauses that are added individually at the request of consumers. You can find out what may be included in utility bills, and which housing and utility services the management company is required to provide, by contacting the DEZ. This is required when doubts arise about the proper operation of housing and communal services organizations, as well as in case of improper performance of their duties by management structures.

How to reduce your utility bill

Tariffs for housing and communal services are constantly increasing, so many consumers are looking for ways to reduce the composition of utilities in order to make expenses lower. This can be done by submitting an application to your management company to waive some housing and communal services. It is impossible to refuse all of them, since heating, for example, is supplied through a common system, and it is almost impossible to turn it off in a separate apartment. You can disable the following utilities:

If residents do not use a television antenna, then it is worth contacting the service organization and asking them to disconnect the cable. This will reduce the cost of the EPD.
Today, few people use a radio point, so you can refuse this type of housing and communal services in the DEZ.

If housing and communal services are not provided, it is necessary.

To pay for received housing and communal services, it is necessary to install individual metering devices. Every month you need to transfer the data taken from them to the management company. Those who do not have such devices pay higher standards. If they refuse to install them, residents and tenants overpay by more than 50%. Therefore, installing meters will help track resource consumption and reduce utility bills.

Refusal of unnecessary utilities is regulated Law “On Protection of Consumer Rights”.

Andrey Krotkov, General Director of the management company "Zeppelin"

The issue of developing an operating cost budget regularly arises for management companies. For example, they are asked by the owner of a property when he decides to hold a tender, or by an anchor tenant who wants to make sure that the requested rate is adequate. And sometimes even a potential buyer is interested in this information.

Some people hate this budget because in the structure of the “pie” of the total expenses of their business, operating expenses make up the lion’s share. For others, on the contrary, the ability to justify the budget and timely index it upward is a matter of survival in the market.
In practice, there are and, depending on the specific situation, three main methods for assessing the cost of operating real estate are used: profitable, comparative and cost.

The income method is most often used by developers or primary buyers of objects. In this case, the amount of operating costs is “tied” to the planned profitability indicators of the facility. According to our experience, for a class “C” business center the operating budget should be within 9-12%, for a class “B” business center the norm is 7–9%, and for a class “A” business center the optimal operating costs should be 5– 7% of gross income. Unfortunately, already in the next year of the “life” of the property, the owner is faced with the need to significantly adjust the operating costs determined by the income method, and not always in the direction of reducing them.

The comparative method is used, for example, by appraisers and consulting companies in cases where there is a shortage of time and it is not possible to reliably calculate the income portion of an object. The market is analyzed for “analogues”, and a large number of respondents are surveyed. Of course, there is a possibility that this work will be carried out efficiently and the results obtained will coincide with those calculated by the income method, but one cannot expect a high degree of reliability and an adequate itemized distribution of costs from such an operating cost budget (OCB). Accordingly, we would not recommend making verified management or financial decisions on its basis.

It is for these reasons that in the secondary commercial real estate market, the vast majority of owners, when forming an operating budget, resort to the expense method, based on the analysis of operating costs.
However, here too there is its own specificity, which directly depends on the “fate” that the owner has prepared for his asset, i.e., on the possible options for its further use. If the object is already put up for sale, then the strategy of its owner when forming the operating budget is to minimize the costs of planned ongoing operation, including the reduction of maintenance personnel, the abandonment of a significant part of scheduled preventative repairs and routine maintenance. The maximum that funds will be allocated for without delay in this case is emergency dispatch service and “pre-sale preparation”.
If the object is used as a long-term tool for generating stable profits or as collateral, then the approach to economic development is different - scrupulous, one might even say academic, without thoughtless savings.

When choosing one or another mechanism for planning the operating costs of a real estate property, it is necessary to take into account not only the tasks and goals that the owner will pursue, but also the functional purpose: whether it is an office building, a shopping and entertainment center or a logistics complex. So, for example, in a shopping center of the same area as an office building, the share of costs for cleaning, vertical transport (elevators) and security will be significantly higher. In the logistics complex, the 24-hour, but mostly night-time, specific nature of the work will significantly affect the payroll of the staff.

About the staff
Budgeting by the expense method is based, first of all, on the application of industry standards, SNiPs, relevant regulations and by-laws, but with mandatory adjustments to existing market realities (the opportunity cost of such services from subcontracting companies) and the practical experience of management companies.
Thus, when determining the number of personnel required for cleaning the adjacent territory, standards are established based on its area, type of coverage, intensity of pedestrian or vehicular traffic, duration of the cold and warm periods of the year, as well as the number of days with solid and liquid precipitation. The standard number of personnel for internal cleaning depends on the types and functional purpose of the premises, their area and clutter with furniture, types of floor coverings, number of sanitary areas, location and type of waste bins, etc.
The number and working hours of employees involved in the technical operation of the facility are determined on the basis of specialized regulations, based on the composition of the available equipment and engineering systems, as well as the number of people working in the building and the total area of the facility.

Market regulation
At the same time, not all operating costs can be mechanically applied to an approach based on industry standardization. Management costs, legal and accounting fees, costs of providing additional services to tenants, management fees, etc. are regulated by market mechanisms.
Our experience suggests that calculating the resources required for the operation of a property only on the basis of current industry standards and technical regulations, without taking into account the market situation and the wishes of the customer, leads to an unreasonably inflated cost of this service for the owner.

Where to begin

The primary formation of a budget for the operating costs of a facility occurs, as a rule, at the stage of the owner (tenant) applying to the management company with a request for the preparation of a commercial proposal. The owners, for whom this is not the first tender, already have a fairly detailed technical specification. For “newbies”, the management company often provides assistance in developing technical specifications.
It happens less often that the cooperation of a management company with a future customer begins at the stage of technical consulting during an operational audit of design solutions, as-built documentation and construction support. This approach allows owners to avoid technical errors that can entail significant additional costs during the operation of the facility. There are also “anti-examples”. Thus, in our company’s portfolio of contracts there is a “B+” class object with an area of 7,000 sq.m., the new owners of which, at the end of 2012, were forced to unplannedly spend over 10 million rubles on eliminating construction defects and design errors.

Of course, there are specialists and management companies on the market who are able to develop a budget for operating costs and prepare a commercial proposal without visiting the site, only on the basis of technical specifications. We follow a different model. Direction com. The proposal is preceded by a mandatory inspection of the facility, equipment and systems, as well as a survey of the customer about his wishes and ideas about the requested services.

Next steps
Subsequently, based on the results of an inspection of the property by management specialists, studying the customer’s expectations, analysis and evaluation of technical documentation, the management company forms an annual budget for the operating costs of the property with the necessary set of basic services: commercial management, technical operation and maintenance, comprehensive cleaning of the interior and surrounding areas , organizing a parking service, organizing a reception service, ensuring facility security, etc.

Possible options

Our company offers its clients two options for planning the budget for operating costs: closed-book and open-book.
Budget op en -book owner and management company agree on a one-time basis, for the duration of the contract. Next, the manager monthly adjusts the actual expenses incurred or takes into accountthe resulting savings and cost overruns before sending the report to the owner for payment. This type of budget planning is usually used by property owners, as it allows tenants to transparently confirm the costs of maintaining the property. The savings obtained in this way are carried over to the next period. However, for the customer, the open-book budget, due to more complex document flow, entails the need to have specialists on its staff to monitor and analyze the reports provided by the management company.

When closed om budget (closed-book), the management company and the owner fix the average monthly amount of planned expenses based on the annual budget, which are no longer transferredlooking. Thus, the owner does not adjust actual expenses monthly, and the management company can independently redistribute resources within a fixed cost. In this case, the Contractor assumes the risks of overspending.

Detailed budget for operating costs of the facility may vary depending on depends on them and from the wishes of the owner, but, as a rule, involves the following mandatory sections:

Payroll of personnel, social. payments, training, certification, permits, insurance of employees;
Expenses for comprehensive cleaning;
Expenses for operation and maintenance of engineering systems, including the involvement of contracting companies to carry out specialized work;
Special facility equipment equipment and supplies;
Working clothes, transport, food, communications;
Consumables and spare parts included in the budget;
Expenses for additional services included in the budget;
Management costs;
Remuneration of the management company.

Moreover, everything related to personnel is a constant costly part of the budget. And subcontracting and periodic work, spare parts and materials are its variable part.
We recommend that clients do not include consumables costs in their operating budget or include a minimum limit. Using this scheme, the owner receives the following benefits:

accurate information on the costs of operating the property, accumulation of the necessary statistics;
economical budgeting, since only expenses actually incurred in the reporting month are paid.

As a result of operating the facility during the year, the management company is enriched with experience, thanks to which it can make changes to the next year’s budget, allowing to improve the condition of the facility due to possible unaccounted expenses and consider any savings options.

What can I save on?..
Optimizing operating costs is certainly possible and it involves a whole range of solutions that allow you to save without damaging the property. At the same time, we must not forget that these measures are temporary and it is advisable for the owner to entrust their implementation to professionals, i.e., specialized managers.
Just by inviting the management company to participate in a tender or to conduct an audit of operating costs, owners are guaranteed to receive detailed information about the approximate size and methods of possible optimization of the budget. This is often what happens: under the guise of competitions, owners conduct so-called monitorings, which do not imply further cooperation with invited management companies, but are aimed only at obtaining objective data on the real value of the necessary operating costs for subsequent use by the facility’s own maintenance services.

I recommend that owners approach optimization of the operating budget wisely, according to the following principle: administrative costs, cost of personnel services, cleaning and security costs. And only as a last resort think about reducing the budget for technical operation.
For example, personnel costs are reduced by transferring employees to part-time or part-time work, and some types of routine maintenance of equipment to network visits according to schedule and emergency requests. The introduction of automatic diagnostics and dispatch systems for engineering systems also brings good results.
You can save on cleaning costs by replacing small containers with larger ones and using compactors. Modern technologies and advanced engineering solutions will allow you to reduce operating costs. For example, an effective alternative to mechanical cleaning of the ventilation system is cleaning it with dry ice. It is also possible today to carry out water treatment without the use of chemicals using an acoustic electromagnetic system.

Optimization of the items “outsourced services”, “consumables” and “spare parts” consists of revising the terms of cooperation with suppliers of goods and materials or services. It is necessary not only to minimize the volume of their consumption, but also to reduce purchase prices by attracting other, more flexible suppliers offering similar properties, but cheaper options for the corresponding products.

... and what you can’t save on
But we must not forget that there are a number of costs on which it is not advisable to save, as this can lead to more significant expenses in the future. Failure to comply with maintenance schedules and routine maintenance during the maintenance of engineering equipment leads to serious breakdowns.
For example, if you stop servicing fan coils quarterly, then first the hydraulic units and fans will fail, the heat exchangers will become clogged, and then the entire system will fail. The purchase and replacement of new equipment will cost tens of times more than the cost of its scheduled maintenance. If you do not regularly change the filters in your ventilation and air conditioning system, this can lead to unpleasant odors and clogging of ventilation grilles, ceilings and walls. This, in turn, will lead to increased costs for cleaning and, in the future, for cosmetic repairs.
And most importantly, engineering systems brought to an emergency state create unfavorable conditions for tenants, who can send a claim to the owner, demand a reduction in rent or even terminate the lease agreement.

Thus, all steps to optimize the operating costs of a facility must be carefully weighed. Having studied possible areas of savings, the management company must be 100% sure that these measures will not harm the life of the property, and only after that send its proposals to the owner.

In conclusion, I would like to note that a scrupulously verified budget for the operating costs of a commercial real estate property is vital for all participants in the process. It allows owners to obtain a real and predictable financial picture, and also turns the property into an effective collateral instrument. Managers need to confirm their professional reputation and receive a well-deserved remuneration without misunderstandings or conflicts with customers.

As practice shows, some management companies are confused in the concepts of “costs for management services” of housing legislation and “ management expenses» accounting and tax accounting. Therefore, in the old fashioned way, the costs of management services for apartment buildings are added to account 26 “General expenses”. But this is not true. Let's try to figure this out.

What is a service for managing apartment buildings?

If you write off cost of management services from account 26 “General business expenses” for the cost of services for the maintenance and repair of common property, then the difference will be due to distributed management costs. In this case, tax inspectors will be able to reasonably present claims to the management company. It turns out that from the point of view of housing legislation, coupled with the Tax Code, this approach may cause criticism from the tax authorities.

Since MKD management is the main activity of the management company, expenses for this item should be formed on account 20 “Main production”. At the same time, account 20 has advantages for reflecting the costs of managing apartment buildings over the usual way of reflecting these expenses on account 26. Therefore, it still makes sense to reflect expenses correctly in accounting.

Let's list these advantages:

the costs of managing a specific apartment building can be reflected on the account without reference to methods of distribution of expenses depending on the area of the apartment building, the wage fund and other criteria;
savings on VAT. If the company’s accounting policy recognizes the management of apartment buildings as a separate service, then there is no need to divide the incoming VAT on work and services purchased for the purposes of managing a house into taxable and non-VAT-taxable transactions (clause 4 of Article 170 of the Tax Code of the Russian Federation). All VAT on the MKD management service can be deducted, since it is subject to VAT in full.

Accounting policy of the management company

Since 2015 for compliance purposes Disclosure standard(Resolution of the Government of the Russian Federation No. 731) management companies must keep separate records of income and expenses. This is necessary in order to correctly reflect the required data in the annual report of the management company.

Therefore, it makes sense to write in accounting policy your management company rules for maintaining separate accounting of income and expenses. We hope that our article helped you with this.

If you have any questions, you can always contact us for advice. We also help management companies comply 731 RF PP on the Information Disclosure Standard(filling out the portal Housing and communal services reform, website of the Criminal Code, information stands) and Federal Law No. 209 (). We are always happy to help you!

What is a service for managing apartment buildings?

Let's list these advantages:

the costs of managing a specific apartment building can be reflected on the account without reference to methods of distribution of expenses depending on the area of the apartment building, the wage fund and other criteria;
savings on VAT. If the company’s accounting policy recognizes the management of apartment buildings as a separate service, then there is no need to divide the incoming VAT on work and services purchased for the purposes of managing a house into taxable and non-VAT-taxable transactions (clause 4 of Article 170 of the Tax Code of the Russian Federation). All VAT on the MKD management service can be deducted, since it is subject to VAT in full.

Accounting policy of the management company

Therefore, it makes sense to write in accounting policy your management company rules for maintaining separate accounting of income and expenses. We hope that our article helped you with this.

Housing and communal services is a branch of the service sector and the most important part of the territorial infrastructure, which determines the living conditions of a person, primarily the comfort of housing, its engineering improvements, the quality and reliability of transport, communications, household and other services, on which the state of health and quality of life depend and social climate in populated areas.

Housing and communal services includes the following sub-sectors: housing (housing sector); hotel industry; public utilities, providing resource support for the housing stock and other buildings and premises (water supply, heat supply, gas supply, electricity supply), cleaning and improvement of the territories of settlements (maintenance of road and bridge facilities, landscaping, garbage removal and disposal, sewerage, etc. ).

Housing and communal services income consists of: basic operational, other operational, compensatory nature and income from non-operational self-supporting activities.

The main operating income includes:
payment for the use of residential premises, including receipts from residents of privatized apartments and housing associations accepted for maintenance; rent from the rental of residential and non-residential premises included in the fixed assets of the enterprise's housing stock (used to pay off losses on its maintenance).

Other operating income and compensatory income include: fees from tenants of non-residential premises to cover operating costs; fees for disposal and removal of solid household waste; fee for services for calculating subsidies;
receipts from enterprises and organizations in order to reimburse expenses for conducting settlements with the population; receipts from enterprises and organizations for servicing in-house networks and equipment;
receipts from enterprises and organizations for maintenance, operation and testing of devices for group flow metering and regulation of water and heat energy, etc.

The main expenses of housing and communal services are the costs associated with the provision of relevant housing and communal services:

– expenses for maintenance of residential premises;

– costs of production and sale of thermal energy;

– water supply costs;

– costs for waste disposal and treatment;

– costs for removal and disposal of solid household waste and

Sources of financing housing and communal services expenses are own funds and budget funds.

14.3 Budget expenditures on housing and communal services, the procedure for their planning

Planning of expenses for housing and communal services provided to the population living in the housing stock served by housing and communal services organizations.

For the calculation of all budgetary and non-budgetary sources of reimbursement of expenses for housing and communal services provided to the population living in the housing stock served by housing and communal services organizations (including expenses for the development of these organizations), expenses calculated according to planned prices formed in the manner determined Council of Ministers of the Republic of Belarus (hereinafter referred to as costs at planned prices).

Budget sources for reimbursement of part of expenses at planned prices when forming a draft budget for the next financial year are:

– subsidies for reimbursement of part of costs at cost;

– subsidies for expenses of housing and communal services organizations that are not included in the cost of housing and communal services provided to the population.

When forming the draft budget for the next financial year, the financial departments and the Ministry of Housing and Communal Services submit to the Ministry of Finance a calculation of the sources of reimbursement of expenses for the organizations served by the system of the Ministry of Housing and Communal Services by the types of housing and communal services provided to the population. This calculation reflects the following main indicators:

– supply of services to the population (thousand cubic meters, thousand Gcal, thousand sq. m, thousand people);

– cost per unit of services (rubles);

– planned price per unit of services (rubles);

– the amount of expenses for housing and communal services at planned prices;

– sources of cost reimbursement, including subsidies for reimbursement of part of costs at cost; subsidies for expenses not included in the cost price; income from the population at fixed tariffs; rental income (net of taxes); shifting part of the costs of utility services for the population to legal entities; other own income of housing and communal services organizations.

Total costs at cost are initially (calculated) determined by the Ministry of Finance of the Republic of Belarus when forming the draft budget based on the planned cost per unit of production (1 sq. m., 1 Gcal, 1 cubic meter, etc.) for each type of housing services provided to the population -utilities based on calculations submitted by the Ministry of Housing and Communal Services of the Republic of Belarus, financial departments of regional (Minsk City) executive committees, as well as taking into account macroeconomic indicators reported in the prescribed manner by the Ministry of Economy of the Republic of Belarus.

When calculating planned prices, regional (Minsk city) housing and communal services departments are required to ensure:

– taking into account cost savings as a result of optimizing the structure of subordinate housing and communal services organizations, their number, saving fuel and energy resources and other measures;

– calculations of the necessary increase in tariffs for housing and communal services provided to the population, taking into account the indicator for the level of cost recovery by the population, provided for by the estimated budget indicators communicated by the Ministry of Finance to the regional (Minsk City) executive committees, for utilities for legal entities, tariffs for other paid services services provided to the population and legal entities - in order to ensure that expenses at planned prices are fully supported by sources of financing.

The costs of heat supply to the population are presented by type of heat source (heat energy own, departmental, organizations of the Belarusian State Energy Concern (Belenergo). At the same time, the costs of heat energy purchased by housing and communal services organizations from Belenergo organizations include costs associated with the transportation of heat energy from the boundaries of the balance sheet heating networks of energy-saving organizations of the Belenergo system and organizations of the Ministry of Housing and Communal Services to the final consumer (population) including:

– costs of maintaining and repairing heating networks, including hot water and intra-house ones;

– costs for the maintenance of central and individual heating points and engineering equipment, taking into account the costs of repair and testing of group heat metering devices and systems for its regulation;

– costs of technological consumption of thermal energy associated with its transportation to the final consumer (population).

When preparing the draft budget, the Ministry of Finance forms a consolidated calculation of planned costs by region and the city of Minsk for housing and communal services provided to the population.

The Ministry of Finance has the right, if necessary, to request additional calculations and justifications.

The level of reimbursement of costs for housing and communal services provided to the population at the expense of local budgets, adopted in the Budget Law for the next financial year, determines the share of reimbursement of planned costs with budget subsidies: it is planned to finance only part of the planned costs taken into account when forming the budget from the budget. The estimated volumes of subsidies to housing and communal services organizations for the housing stock they serve (housing and utility services) are determined by the Ministry of Finance as a share of the planned costs for the next financial year for the region as a whole (Minsk).

Also, when calculating budget subsidies for housing and communal services organizations, expenses related to the provision of housing and communal services to the population that are not included in the cost price are planned.

The estimated volumes of budget subsidies for expenses of housing and communal services organizations that are not attributable to the cost of housing and communal services provided to the population are determined annually by the Ministry of Finance as a percentage of the planned costs at the cost of housing and communal services provided to the population:

for heat supply – 2%;

for water supply – 3.5%;

for water disposal (sewerage) – 3.5%;

for maintenance of housing stock - 5%;

for collection, removal and disposal of solid household waste - 5%;

for the use of elevators – 5%.

When forming the budgets of regions and the city of Minsk, regional, Minsk city Councils of Deputies or, on their instructions, regional, Minsk city executive committees may provide for districts (cities of regional subordination) deviations in the level of cost recovery by budget subsidies; at the same time, in the region as a whole (Minsk), the share of reimbursement of planned costs must correspond to the level provided for in the Budget Law for the corresponding financial year.

Regional, Minsk City Councils of Deputies or, on their instructions, executive committees, when executing and clarifying the budgets of regions and the city of Minsk, can clarify the planned costs adopted in the consolidated calculation of planned costs formed by the Ministry of Finance. It is also possible to clarify the planned costs between individual types of housing and communal services. Based on written requests from the district (city) executive committee, an increase in the planned costs of districts (cities) of regional subordination can be carried out. Changes in the updated planned costs at the level of districts (cities, except Minsk) relative to those provided for during the formation and refinement of the budget of the region (Minsk) are carried out due to their redistribution between individual types of housing and communal services provided to the population, without an increase in the region as a whole ( city, except Minsk).

Planned costs for the region (Minsk) during the next financial year can be independently increased relative to the initial ones by the regional (Minsk city) Councils of Deputies or on their instructions by the regional (Minsk city) executive committees, but not more than 2 percent of the initial planned costs , and the additional budgetary allocations necessary in this regard are sought at the local level in the manner prescribed by law. An increase in planned costs is possible only if there are sources to cover them.

During the financial year, but no more than once a quarter, in agreement with the Ministry of Housing and Communal Services, a more significant increase in planned costs is allowed (during the year - up to 10 percent of the initial planned costs) in the region as a whole (Minsk). When a positive decision is made to increase planned costs, at the request of the regional (Minsk city) Council of Deputies or on its instructions from the regional (Minsk city) executive committee, the Ministry of Housing and Communal Services adopts a corresponding order, copies of which and all calculations and justifications for it are submitted within a week Ministry of Housing and Communal Services Ministry of Finance.

The amount of excess of actual costs over planned costs is above-plan costs. When determining the volume of budget financing, excess costs in the reporting and subsequent financial years are not taken into account.

The reasons on which the Ministry of Housing and Communal Services has the right to agree on an increase in planned costs are:

– excess of the actual level of inflation relative to that planned during the preparation of the draft budget (according to official data of the Ministry of Statistics and Analysis of the Republic of Belarus);

– acceptance of the housing stock and the engineering infrastructure facilities serving it for the balance of the Councils of Deputies in excess of the volumes planned during the formation of the draft budget, with documentary confirmation of the fact of this acceptance;

– excess prices (tariffs) for fuel and energy resources imported into the Republic of Belarus relative to those accepted when calculating planned costs;

– causes of natural and man-made nature (flood, earthquake, major accidents at production facilities and other natural disasters; long-term (more than a month) presence of average daily temperatures during the heating season in the region (Minsk) is lower than the statistical average, which must be documented by the authorities Ministry of Natural Resources and Environmental Protection of the Republic of Belarus);

– an increase in costs due to the introduction of changes to the legislation of the Republic of Belarus that affect the procedure for determining the cost price.

If the costs incurred in the reporting period exceed the planned ones, the financial departments (administrations) are obliged to conduct an analysis of cost items and types of services and, if necessary, suspend the financing of expenses not attributable to the cost price at the expense of budget subsidies, and notify the relevant housing and communal services organization in writing.

The grounds for termination of the notification are:

– full reimbursement of actual costs for housing and communal services provided to the population in the next reporting period from available sources of financing (budget, income from the population, rent, shifting costs to legal entities, etc.), which must be confirmed by a report in the established form;

– recognition of actually incurred costs as planned: either by increasing planned costs (annual) for housing and communal services provided to the population in the manner established by this Instruction, with a simultaneous necessary increase in planned costs for their specific type(s); or in accordance with the decision of the relevant Council of Deputies (on its instructions - the executive committee, the district administration in the city) on the redistribution of planned costs (annual) between various types of housing and communal services provided to the population within the relevant district (city of regional subordination, district in the city); or by clarifying the annual financial plan of the relevant housing and communal services organization (quarterly redistribution of planned costs for the current year), agreed upon with the financial department (management).

The relevant housing and communal services organization is obliged to inform the higher-level economic management body in writing within a week about the clarification of the financial plan.

Planning expenses for housing and communal services provided to citizens living in housing stock not serviced by housing and communal services.

When forming the draft budget, the Ministry of Finance of the Republic of Belarus, together with the Ministry of Housing and Communal Services of the Republic of Belarus, determines the estimated standards for losses for the housing stock not serviced by housing and communal services, which are used to determine the estimated indicators of the budgets of the regions and the city of Minsk for the next financial year.

Estimated standards for losses are determined in rubles: for maintenance and heating - per one square meter of total housing area, using an increasing factor for dormitories; for hot and cold water supply, sewerage, use of elevators, as well as collection, removal and disposal of solid household waste - per resident. Estimated standards for losses must be established in the same amount for all regions and the city of Minsk for all specified housing and communal services, except for heating and hot water supply services.

When forming the draft budget of the region, the city of Minsk, the financial department of the regional executive committee, the Minsk city executive committee establishes estimated standards for losses used to determine the estimated indicators of the budgets of districts (cities of regional subordination), and takes into account the necessary funds in the estimated indicators of lower budgets in accordance with these standards.

At the same time, it is allowed to change the approaches relative to those used in determining the estimated standards for losses: it is allowed to establish standards for utilities per unit of consumed utilities (1 cubic meter of water, wastewater, solid household waste; 1 Gcal of thermal energy), for each type of housing -utilities they can be differentiated by region (cities of regional subordination).

At the district level (city of regional subordination), decisions of local executive and administrative bodies approve (revise) standards for losses of housing stock not serviced by housing and communal services for each type of housing and communal services. Local executive and administrative bodies have the right to establish differentiated standards for losses for certain groups of housing stock not serviced by housing and communal services (for example, for the maintenance of houses of housing cooperatives or the housing stock of industrial enterprises), as well as in exceptional cases - for individual organizations.

The directions for spending budget allocations for the housing stock not serviced by housing and communal services are:

– reimbursement of part of the costs to organizations for the maintenance of residential buildings;

– reimbursement to organizations of part of the costs associated with the provision of public services to the population;

– reimbursement of part of the expenses to organizations of all forms of ownership, except for organizations included in the system of the Ministry of Energy of the Republic of Belarus, in connection with their provision of utility services at the tariffs established for the population.