Housing and communal complex: management and development. Utilities - what is it? Department of Housing and Utilities

The program of reforming the housing and communal services until 2020 The authorities do not stop making new plans for reforming the housing and communal services. Recently, the Government of the Russian Federation, by Decree No. 102-r dated February 2, 2010, approved the Concept of the Federal Target Program “Comprehensive Program

January 19, 2007, Kazan Opening remarks at a meeting of the Presidium of the State Council “On the work of state authorities of the constituent entities of the Russian Federation to reform the housing and communal services and build affordable housing, including for low-income segments of the population

January 19, 2007, Kazan

RUSSIANS WILL BE MADE HOME (Conversation with the “shadow minister” of housing and communal services)

Section 5. Features of the functioning of energy sales organizations and the participation of organizations in the sphere of housing and communal services in the trade of electric energy in retail markets

Section 5. Features of the functioning of energy sales organizations and the participation of organizations in the sphere of housing and communal services in the trade in electric energy in retail markets Question 1. When switching to service to energy sales organization person,

V. Features of the functioning of energy sales organizations and the participation of organizations in the sphere of housing and communal services in the trade of electric energy in retail markets

V. Peculiarities of functioning of energy sales organizations and participation of organizations in the sphere of housing and communal services in the trade of electric energy in retail markets

The housing and communal services system is one of the key economic sectors in the country. It covers a large industrial and technical complex. The demand for his services and products is always high. Let's take a closer look at the features Housing and communal services. Decryption abbreviations will also be indicated in the article.

General information

The housing and communal services system includes public, residential buildings, transport, operational and other facilities. All of them form a complex socio-economic complex. The state of infrastructure facilities and directly the living environment of citizens depends on the effectiveness of its activities. Utilities - what is it? It is primarily an independent economic sphere. Its key task is to meet the needs of citizens and organizations in services through which normal working and living conditions are provided.

Problems

Housing and communal services (HCS)- an area in which many topical issues are being addressed. Many of them worsen with the onset of cold weather. In what directions does it work Housing and communal services? Decryption This acronym speaks for itself. The key directions of this sphere is the provision of the main resources of the population and organizations - electricity, water, heat. In some regions, the situation is rather complicated. The most acute supply problems are in the Koryak Autonomous Okrug, Magadan Region, Kamchatka, and Primorye. Only 60% of the fuel was delivered to some regions. Aging funds - another one actual problem in housing and communal services. What is physical wear and tear is known in every region. All these problems require immediate solutions.

Housing and communal services of the city of Moscow

Despite the fact that the capital region is considered the most prosperous in the country, it has its own key issues regarding the financing of housing and communal services. What is the lack of money for the industry? This is primarily a lack of operational equipment, overalls for workers, low wages. Nobody wants to work for little pay. Accordingly, the industry employs predominantly unskilled workers. According to officials, the constant shortage of this moment about 700 million rubles. Funds that citizens transfer in the form of rent can only cover cost of utility services. At the same time, this amount does not include the costs of maintaining and maintaining engineering and communication networks. That is why the industry operates only in emergency mode. There is simply no money for preventive measures.

Financial problems of housing and communal services

What is indebtedness for the sector in question? It represents the source of a chain of non-payments that are present in almost all industries. The key reasons for the difficult situation with debt are:

Effects

Territorial authorities are not always able to fulfill their obligations. This has led to widespread administrative coercion of performers and contractors in violation of applicable law. The control over the production and provision of quality services to citizens, the validity of the established tariffs, has significantly decreased. Insufficient funding explains the lack of interest in the formation of homeowners associations. The inability to fulfill budgetary obligations, the lack of transparent and effective procedures for setting and adjusting tariffs make the sector unattractive for private investors. This indicates the presence of a systemic crisis both in the industry itself as a whole and separately in the regions. The solution of the problems that have arisen is possible by applying the program-target method.

Ways out of the crisis

The main work on the formation of a problem-solving program falls on Ministry of Construction and Housing and Communal Services RF. First of all, it is necessary to improve the composition and structure of financial relations within the industry with the requirements market economy. It should be said that some of the activities began back in 1997. So, in the late 90s, the process of transition from free or almost free provision of housing and communal services and the provision of housing to paid by citizens, in accordance with the quality, was launched. The main objectives of the events are:

Sector conversion

Having outlined the directions for reforming the housing and communal services, the government has developed the following ways to achieve its goals:

1. Improving the structures of management, control and operation.
2. The transition to contractual relations, the development of competition, providing the end user with the opportunity to influence the quality and volume of services, the introduction of a system of competitive selection of service organizations.
3. Improving calculation schemes, establishing increased rates for excess living space, differentiation of payment in accordance with the location of the object and the quality of housing.
4. Decrease with the subsequent termination of appropriations from the budget, elimination of cross-subsidization.
5. Improving the system of social protection of citizens. It involves the streamlining of existing benefits, strengthening the individual focus of allocated funds.
6. up to economically justified indicators determined through the competitive selection of service organizations.

Social protection of the population

It consists in preventing regional bodies and structures of territorial self-government from:

1. Restraining the improvement of the subsidy program for low-income families.
2. Unreasonable deterioration in the quality of services in comparison with those provided for in the contract of employment.
3. Imposition of unreasonably high tariffs.

Billing

Housing and communal services is considered one of the most costly economic sectors. Heat and electricity, water, and other resources are wastefully consumed here. farms are often unable to cover the costs with established tariffs and norms. At the same time, the pricing policy in the sector under consideration acts as a regulatory mechanism between producers, users and the municipal budget. The latter provides financing for the most costly areas of the industry. The basis of pricing policy should be a set of measures aimed at stimulating producers to reduce losses, and consumers, in turn, to the rational use of resources. today is carried out in accordance with the tariffs. The standards are calculated at cost and established profitability. The general rules for determining these indicators are subject to the corporate interest of the manufacturer. Tariffs are set by the local administration. housing and communal services however, it does not provide adequate control over the actual consumption of resources and cannot issue invoices for excess use. The consumer, in turn, cannot refuse to pay and allocate volumes that really should be included in the tariff and cost. The existing payment scheme, therefore, does not allow taking into account the costs that the manufacturer actually bears, the volume of actual consumption and the loss of the product during its transportation and receipt.

Tasks of tariff regulation

An effective analysis of rationing and pricing procedures should be based on the ratio of the established level of producers' costs and the volume of consumption of a particular resource. The existing problems are due to the imperfection of the current regulatory framework. At the same time, gaps are present at the federal, regional and local levels. The tariff regulation scheme is designed to ensure the implementation of investment and production programs approved for the coming period. Its functions include:

1. Stimulation of housing and communal services enterprises to reduce costs while improving the quality of services.
2. Creation of conditions for attraction of investments.
3. Ensuring the formation of the required amount of financial resources.
4. Accounting for the creation of competitive relations in some sub-sectors of housing and communal services.
5. Formation of mechanisms to reduce the politicization of pricing processes.

Planning, calculation and accounting methodology

Financial department of housing and communal services should look for a compromise between the terms of reference, the need for money and the solvency of the population. The basis for determining tariffs is the Methodology for planning, calculating and accounting for tariffs. It was developed to ensure the unity of the classification and composition of costs, the calculation of costs at enterprises engaged in various types of activities in the housing and communal services sector. The regulatory framework is the Regulation, approved by government decree No. 522 of 08/05/1992, amendments to it, as well as other legal acts. The methodology is intended for use by organizations of various types of activities: the operation of housing stock, sewerage and water supply, electricity, heat supply, sanitation of settlements, bath, hotel, laundry services, etc. The objects of calculation are services in each area of ​​housing and communal services.

Planning

It acts as one of the key stages in determining economically justified prices. Cost planning is necessary both for natural monopolists and for those organizations that get the opportunity to conclude service contracts on a competitive basis. In the latter case, the cost is included in the tariff, which is the starting one during the event. Planned expenses for each item are set in accordance with:

1. Analysis of actual costs and their dynamics in the coming period.
2. Using regional and industry norms for types of costs.

The following groups of factors should be taken into account in the planning process:

1. Reducing the size of the cost: the use of an anti-cost mechanism, resource-saving measures, and so on.
2. Increasing the cost: determining the degree of inflation, the introduction of technological operations that improve the quality of service.

The planned cost per unit of service is determined by dividing the total estimated costs by the expected volume of services in kind. Loss / profit from sales is determined as the difference between the proceeds in current prices without VAT and costs in accordance with the law (standards).

Additional tasks

To improve the efficiency of the organization of the sector, the LCD provides that the management of an apartment building is designed to provide safe and favorable conditions for citizens, the proper maintenance of common property, the resolution of issues related to its use, as well as high-quality service by housing and communal services organizations. At the address of the location, the owners must choose one of the management methods:

1. Directly by the owners of the apartments.
2. HOA, a specialized consumer cooperative.
3. managing organization.

The corresponding decision is made at the general meeting.

Conclusion

In the 90s in Russia, the population covered about 4% of the operating costs of housing and communal services. The rest of the expenses were compensated by budgetary funds. In the process of transition to a market economy, it became obvious that such a financing system was inefficient. In this regard, there is an urgent need to reform the sector. By Decree of the President No. 425, the Concept of Transformations was approved. In accordance with it, the following tasks were set:

1. Ensuring living conditions for citizens that meet standards.
2. Reducing the costs of service organizations. This, in turn, was supposed to help reduce tariffs while maintaining the quality of services.
3. Mitigation for citizens of the consequences of the transformation of payment calculation schemes during the transition of the sector to the break-even mode.

As practice has shown, the process of reforming housing and communal services at the territorial level is proceeding rather slowly. Locally, there is a gradual increase in tariffs. By 2007, household payments covered about 80% of the industry's costs. After the transition to full payment for housing and communal services, budget obligations are provided only for a part of the costs related to the provision of benefits and subsidies. Meanwhile, the current state of the communal infrastructure remains unsatisfactory. The industry faces the following challenges:

The development of housing and communal services is slow and difficult. Difficulties are caused primarily by the neglect of the industry, the presence of contradictions in the financial relations of the participants in the process. Experts consider it justified the decision to gradually increase tariffs for the population so that over time they reach the level established for legal entities. However, a clear protection mechanism for low-income families is needed. At the same time, experts note that the originally set deadlines for the transition to 100% payment by citizens of operating costs are not justified. Due to high inflation and the need to strengthen social protection of the population, it is proposed to reduce the maximum allowable share of citizens' own expenses for paying for housing and communal services from 22 to 18%. At all levels of government, it is necessary to be more actively involved in solving the problems of the industry, without shifting them to the population, investors and the market.

The term housing and communal complex (HCC) means an element of the territorial infrastructure belonging to the municipality. How the housing and communal complex functions depends on how comfortable it will be for citizens to live in apartments, as well as in the settlement as a whole.

What is a housing and communal complex

The basis of the housing and communal complex is the utility industry. It is a part of the non-production sphere, and its purpose is to take care of the safety of the housing stock, ensure its proper operation and maintenance, provide housing and communal services to residents on time and in full, carry out measures to improve and improve the sanitary condition of municipal facilities.

The housing and communal complex consists of the following households:

• housing;
• plumbing and sewerage;
• heat and power (includes heat networks and communal boiler houses);
• electricity supply (includes utility power plants and power grids);
• gas (gas networks and facilities);
• sanitary cleaning and landscaping;
• road and bridge, etc.

Housing and communal services are classified as services of a material nature that do not have an industrial purpose. It is customary to distinguish two groups of such services: individual consumption and public.

Individual services are provided directly to each consumer. These include the supply of cold and hot water, heat, wastewater services, etc.

Consumer services are intended for servicing the common property of MKD, elevators, yards (this is cleaning, removal of solid waste), territories belonging to the municipality (beautification and cleaning of streets, sidewalks, repair of pavement, street lighting, landscaping activities, garbage disposal, etc. .).

Depending on how significant certain services are for the population, there are 3 levels:

1. Most public utility companies provide services to meet the most vital needs of citizens. The first level includes services that provide the population with water, heat, electricity, gas, providing sanitation services. Urban electric transport is also socially significant. If at least one of these enterprises ceases to function (or there is a failure in their activities), then an emergency may occur.
2. The second and third levels were distinguished based on the time factor. The main criterion is the frequency with which citizens need to use services. At the second level were life support systems, the services of which the population uses every day or once every few days (for example, the removal of solid waste).
3. The third level includes services, the provision of which is carried out if necessary. First of all, these are activities aimed at the maintenance and repair of housing stock.

Housing and communal services are characterized by isolation, limitation and dependence on certain factors. Closure is manifested in the satisfaction of needs that are formed in a particular territory. The limitation lies in the presence of a limit, which is determined by the scale of the existing needs for housing and communal services in a certain territory. In addition, housing and communal services depend on the size and structure of these needs in each period of time.

Public utility companies are not independent. It is not their right to determine the forms, volumes and scales of their activities. They operate with an infrastructure focus. locality, its spatial and functional organization.

The main objects of the housing and communal complex

The following sectors of the housing and communal complex are distinguished:

1. Housing

It includes residential and non-residential buildings, as well as organizations serving them (operating, carrying out construction and repair work, etc.).

Housing includes housing, non-residential buildings, buildings public organizations and social offices, companies serving and operating them.

All residential premises constitute the urban housing stock. It does not matter the form of ownership of them. These can be MKD, private houses, special-purpose buildings (dormitories, shelter hotels, boarding houses for different categories of citizens), apartments and other premises intended for people to live. As the well-being of citizens improves, they become more demanding of their living conditions and the general condition of their homes. This is due to the change in the structure of the urban housing stock.

2. Engineering support of settlements

The engineering infrastructure of the housing and communal complex includes the supply of citizens with communal resources (hot and cold water, heat, gas, electricity).

This component of the housing and communal complex is the most complex. Engineering should be organized at a very high level so that it is possible to supply the population with water, heat, electricity and gas without interruption. This requires timely repair of engineering communications (including preventive maintenance), cleaning work, and ensuring the effective functioning of emergency services. In our country, in many regions it is a problem to prepare engineering networks for the cold season.

• Water supply and sanitation. Water (drinking, intended for use for household purposes and in production) must meet certain requirements. If there is only one water supply system in the settlement, it must correspond to drinking water in all respects. Depending on the profile of activity and capacity of enterprises, their need for water is calculated. Water supply can be from open or underground sources. Water intake facilities include: water intake facilities, systems for its purification and preparation, pumping stations and pipelines through which water is delivered to the population.
• Heat supply. The task of the system is to provide citizens with hot water and heat the premises in the winter. Hot water consumption is characterized by greater uniformity than heat consumption, since there is no need for heating in summer. How long the heating season lasts depends on which climate zone locality is located.

Elements of the heat supply system: direct and reverse heating networks, pumping stations (required for pumping), heat distributors.

• Gas supply. Domestic gas supply systems are almost everywhere. Gas supply can be carried out through pipes from the main highways. In addition, liquefied gas can be supplied to gas distribution stations located in neighborhoods. Residents of private houses use gas in cylinders.
• Power supply. To supply cities with electricity, centralized regional and interregional power systems are used. Electrical energy is generated at thermal, hydraulic and nuclear power plants, which can be located anywhere. The power supply system consists of electrical networks(main and intra-quarter), transformers, distribution points and other structures.

3. city ​​public utilities

It includes systems for the improvement and maintenance of urban areas (road construction management, street lighting, sanitary measures, collection, removal and processing of solid waste, landscaping the city), as well as baths, laundries, hotels, ritual companies, etc.

Let's consider in more detail each of the subsystems of the city's public utilities:

• Road facilities. Streets and roads are quite complex structures in terms of engineering. Road facilities include bridges, overpasses, viaducts, tunnels for pedestrians and gutters. AT major cities build embankments. In order to build roads and keep them in good condition, asphalt plants are needed, as well as enterprises that produce gravel and other types of road surface. In winter, there is a need to clear the roads and sidewalks from snow cover, in the summer - to water and repair them.
• Sanitary cleaning of the city. Requires the presence of services that maintain cleanliness on the streets, remove snow in winter, collect, remove and dispose of solid waste. To solve the latter problem, it is necessary to build landfills for waste disposal and waste processing enterprises.
• Storm sewer needed to collect and remove runoff from rain and melt water. It consists of a collection system pumping stations and treatment facilities. Currently, it is unacceptable to mix storm drains with household drains. Nevertheless, in many cities, all types of wastewater are discharged according to one system, called a common alloy system.
• Engineering protection of the territory. Its purpose is to prevent the destruction of underground structures of settlements located in wetlands. Such protection is also necessary if groundwater is too high. Protect the city in a flood situation will help fencing, arranged along the banks of rivers (dams). The engineering protection of settlements located in seismically hazardous zones is very problematic.
• Street lighting and small architectural forms(monuments, fences, stops, kiosks, etc.) are necessary for the formation of urban architecture; if they are present, the living of citizens becomes more comfortable. It is very important to preserve historical and cultural monuments.
• Green economy. It also depends on him how comfortable it will be in the city and what its appearance will be. Plants planted in the adjacent territories and streets contribute to the purification and humidification of the air. With their presence, the wind and noise are not so strong. In addition, green spaces create favorable conditions for recreation, make traffic safer and protect homes from harmful vehicle emissions. The task of landscape gardening is the organization of large-scale recreation areas within the city. Plantings in the sanitary protection zones of large industrial plants are needed to minimize the impact on residential areas harmful substances thrown into the air. Greening the city and properly maintaining the green economy is not easy enough. Need to take into account climatic conditions and do right choice plant species for planting.
• Hotel industry. In our country, most of the hotels are privately owned. Local governments must ensure the availability of a sufficient number of hotels.
• Bath and laundry facilities. Currently, his services are not in demand. Their main consumers are kindergartens, health care facilities, hostels, hotels, canteens, cafes, etc.
• ritual economy. Its task is to maintain the city's cemeteries and provide funeral services to the population. In the vast majority of cases, funeral companies are private, less often they belong to the municipality.

What are the features of the management of the housing and communal complex

The housing and communal complex of Russia is characterized by the fact that its organizations are subordinate to various authorities, depending on the location of the settlement. If the city is large and divided into districts, then part of the enterprises of the housing and communal complex is divided into them according to their subordination. Thus, housing management, repair and construction production, part of the road administration and park management are carried out. Management of engineering networks (water supply, water disposal and sewerage, gas facilities and heating networks) is not zoned in accordance with the administrative division of cities. City-wide sectors (that is, managed without zoning) include part of the road infrastructure and targeted improvement.

The peculiarity of the housing and communal complex as an object of management is that its main task is to satisfy the basic needs of citizens. To solve this problem, organizations of the housing and communal complex must create all conditions for normal human life. They help to develop the economic potential and shape the image of the city's territories. In this regard, the public authorities of the municipalities seek to solve the problems of housing and communal services in the first place.

It is possible to single out the following features of the organization of the urban housing and communal complex:

• citizens cannot choose who will provide services to them and refuse to purchase them;
• the quality of the services provided, as a rule, is not evaluated in quantitative terms;
• citizens do not understand the mechanism for assessing the quality of many housing and communal services;
• in the course of the technological process, complex engineering services are provided that relate to a specific area (water supply, sewerage, heating and electrical networks); at the same time, high requirements are placed on the reliability of these communications;
• all stages of production must be interconnected in a certain way.

In connection with the foregoing, the housing and communal complex of the city must be organized, taking into account the specifics of local conditions. It is also necessary to focus on it when developing regulatory documentation that establishes requirements for the quality of services provided to the population and determines the mechanisms for protecting the rights of citizens.

State management of the housing and communal complex

The material and technical base of the housing and communal complex is characterized by a rigid binding to the conditions of a particular settlement and the need to meet the needs of citizens. In this regard, the management of housing and communal services is carried out at the local level, that is, local authorities manage communal resources (including monetary ones). The main part of the costs for the provision of housing and communal services is provided from the budget funds of municipalities and from the funds of local economic entities.

Housing construction operates according to the laws of a market economy and is financed from the budget only to a small extent. In the same direction, the need for housing will also develop, access to which can be obtained only by overcoming market barriers.

Formation organizational structures management is carried out by the owners of residential premises and companies supplying energy resources and servicing the housing stock.

The state participates in the management of the housing and communal complex, regulating at the legislative level relations in the housing sector and rights to real estate and urban planning, developing technical regulations, providing social guarantees, approving financial standards, etc.

The task of local governments is to create conditions for the construction of housing and the development of the housing and communal services sector as a whole, to maintain the housing stock for social purposes.

The extent to which public authorities of the Russian Federation, the regions of the Russian Federation and its municipalities should be competent in resolving housing issues is determined in the Housing Code of the Russian Federation.

1. Local government

Owners are responsible for the condition of the housing stock. They are entrusted with the formation of the procedure for managing it, the conclusion of contracts for hiring and leasing, financing the maintenance and service of housing.

The participation of the municipality in the management of housing and communal services is as follows:

• performance of administrative and economic functions;
• fulfillment of contractual obligations;
• management and disposal of housing and communal services of the municipality;
• ensuring the effective operation of economic mechanisms in the field of housing and communal services and the operation of contractual relations.

Local self-government bodies should organize:

• management of residential buildings owned by the municipality (take into account residential premises, transfer them to non-residential (or vice versa), coordinate redevelopment in apartments, recognize housing as uninhabitable, control the operating conditions of the housing stock and strive to preserve it);
• housing management special purpose(service, dormitories, mobile fund, social service housing, as well as intended for refugees and migrants);
• management of the common property of MKD on the rights of the owner of residential premises. The common property includes: house territory, basements and basement floors, electrical equipment, plumbing, elevator equipment and shafts, flights of stairs and landings, attic rooms. Registration of the local area in the property occurs on the basis of land surveying. The law allows it to be used only for its intended purpose (for example, the construction of garages is prohibited on house land).
• competitive selection of the Criminal Code.

It is the responsibility of local governments to create conditions that allow efficient management of MFBs. These include:

• ensuring the same working conditions for management companies of any organizational and legal form;
• allocation of funds from the budget to managing organizations for conducting overhaul(if possible);
• training of employees involved in housing management.

The management company begins to manage the MKD after the owners conclude an agreement with it. The company is selected by open competition, and if it did not take place, then without it.

Municipal MA act as a customer service, another organization owned by the municipality, a diversified or specialized enterprise. MUP begins to carry out activities for the management of the housing stock on the rights of economic management, and municipal institutions - on the right of operational management. It is not necessary to conclude a management contract in these cases. Engineering networks of housing and communal services are transferred to the municipal organization with the right of operational management. The duties of the customer services include the performance of administrative and economic functions. The city services of the customer are managed by the head of administration or the customer service of the region.

Local governments, being the only customer, form contracts for housing maintenance. At the same time, contractors receive a certain amount for the implementation of their activities. Their struggle for a contract becomes the reason for lowering tariffs.

Important!

Every year, the municipal authorities are required to hold a general meeting of apartment owners, the purpose of which is to choose a way to manage the MKD or confirm the authority of the MA appointed by local governments.

When registering the ownership of housing, a certificate is issued. Until it is issued to at least half of the tenants, the regulation of house management is carried out by the municipality. After the general meeting is held, at which the method of management is chosen by the owners, the local authorities cease to regulate the management of the MKD. Nevertheless, the Criminal Code, on behalf of the owners, can interact with local authorities by concluding an agreement with it.

If the owners of residential premises do not make their choice, then the appointment of the management company is carried out by the municipal authority.

MKDs are usually not owned by one person, but are managed by housing organizations. There is also a share of the municipality in them, its accounting is kept on the balance sheet of the city treasury, management of the municipal sector. Local self-government bodies can entrust the management of the housing stock owned by the municipality to the management company by concluding an agreement with it, like other homeowners.

The authorities of municipalities must provide housing for citizens in need: to do this, they need to determine the criteria for classifying people as low-income, to find and provide them with housing. For these purposes, you need:

• establish the amount of the total income of family members for the recognition of citizens as low-income;
• take into account citizens who need housing on the terms of social employment;
• determine the order in which housing, which is specialized and owned by the municipality, should be provided;
• provide low-income citizens with housing owned by the municipality by concluding a social contract with them.

2. Management of the housing and communal complex at the level of subjects of the Russian Federation

The infrastructure of the housing and communal complex and the housing stock are under the control of public authorities. In the regions of the Russian Federation, departments, committees and ministries of housing and communal services are being created, which are part of the management structure of the housing and communal services. They make up their own regulations, regulating the ongoing transformations, while the regulatory framework developed at the federal level is taken as the basis. Decisions made at the regional level on the management of the communal sector are advisory in nature for municipal authorities. At the same time, enterprises that are state-owned and serve housing and communal services of municipalities operate in the regions.

3. Federal Administration of the Housing and Communal Complex

For Soviet Union centralized management of the sphere of housing and communal services was characteristic, since the financing of the housing and communal complex was carried out from the budget.

The Ministry of Housing and Communal Services was formed, which lasted half a century. Not so long ago, the division managing the housing sector was part of the Russian Ministry of Industry and Energy. Currently, the Federal Agency for Construction and Housing and Utilities (Rosstroy) is functioning, which is part of the structure of the Ministry of Regional Development of the Russian Federation.

This Ministry is not authorized to organize housing and communal services. Manage state property in the field of construction, urban planning, industry building materials and housing and communal services is obliged to such an executive authority as Rosstroy. The Agency for Mortgage and Housing Lending is involved in solving financial issues.

Control in the municipal sector is carried out by the Main State Housing Inspectorate of Russia and its regional divisions.

Many people understand that the quality of construction of residential buildings is not always high, that the owners are irresponsible about the maintenance of the common property of MKD (they do not care about cleanliness in the entrances and sections, draw on the walls, damage property, etc.). At the same time, it does not provide for the collection of fines either from owners or from managing organizations that cause harm to housing.

The task of the State Housing Inspectorate is to monitor the condition of the housing stock and ongoing improvement measures. It should also act as the initiator of the elimination of detected violations and shortcomings.

Reform and development of the housing and communal complex

At present, the state is increasingly involved in shaping the policy in the field of housing and communal services, supporting the development of regulations on affordable housing and modernizing the infrastructure of the utility industry.

Carrying out the reform of the housing and communal complex involves the solution of the following tasks:

• it is necessary to improve the quality of housing and communal services and make them more accessible. To do this, it is necessary to transform the institutions of housing and communal services, develop market relations and restructure the bodies that manage housing and communal services. It is also required to develop contractual relations, increase the effectiveness of competitive principles, attract private companies, corporatize enterprises of the housing and communal complex, train companies that manage housing stock, form a mechanism for their competitive selection and help in implementing the scheme of self-government of owners in the municipal sector;
• it is imperative to improve the housing and communal complex financially. To do this, the efficiency of spending budget funds should be increased and targeted support should be organized for citizens who need certain housing and communal services. The ratio of tariff and budget financing should be optimized, and the investment component in tariffs for housing and communal services should be increased;
• the activities of the housing and communal complex should be regulated in order to consolidate the heat and power assets of the municipality and ensure the possibility for local authorities to pursue a unified policy to ensure the sustainable functioning of the complex. This will make the services provided reliable and safe, modernize networks, facilities and equipment and, as a result, improve the resource efficiency of production and the quality of services.

It is possible to financially improve the services of the communal complex by conducting an inventory, restructuring and liquidating debts that have accumulated over many years. If this task is not solved, the effectiveness of other measures may turn out to be zero.

The reform of the housing and communal complex implies that the management of MKD will be transferred from the authorities of municipalities to the owners of apartments. This is a very important step. At a general meeting of owners, a method of managing an apartment building and a management company should be chosen. At the same time, it is the owners who are responsible for the ongoing maintenance, maintenance and repair of the house.

In this regard, management should be as transparent as possible, the processes of functioning and development of the housing and communal complex should be transparent and open (including the mechanism for setting tariffs; the list and scope of work included in tariffs and prices; the participation of public organizations and other associations of homeowners in making decisions and monitoring their implementation in the management of apartment buildings based on income planning for facilities, as well as saving resources on a scale of a particular building).

It is interesting!

For the successful reform of the housing and communal complex, it is necessary that the public, subjects of market relations and municipal authorities realize the goals and objectives of competition policy. At the same time, competition must be protected, for which it is necessary to convince and inform citizens as consumers of housing and communal services.

The management of the municipal housing and communal complex will be more efficient if public oversight is ensured not only from the owners of residential premises and regulatory authorities, but also from self-regulatory companies. In this case, it will be possible for businesses to develop criteria that will determine the possibility of participation of an economic entity (customer, investor, management company, contractor) in the activities of housing and communal services; approval of rules and standards for such activities; increasing the responsibility of companies providing housing and communal services to citizens by developing mechanisms for collective responsibility for the operation of the housing stock and the provision of public services.

Expert opinion

Strategic management of the development of the housing and communal complex

A. N. Kirillova,

Professor of the Department of Construction and Real Estate Management, Moscow State University of Civil Engineering

Strategic management of the development of the housing and communal complex aims to ensure comfortable accommodation and high quality of housing and communal services provided and social standards of life support for the population, identify areas for priority development of communal infrastructure, switch to the use of innovative methods of modernization and replacement engineering networks and facilities, while applying resource-saving technologies, to create attractive conditions for investment.

After analyzing the functioning of housing and communal complexes of municipalities, key internal and external problems can be identified.

Most of the housing and communal complexes of municipalities are characterized by a high level of prices for residential real estate, and therefore it is inaccessible to many citizens. In addition, the communal infrastructure of the complexes is largely worn out both physically and morally, the owners are not ready to maintain the common property of MKDs themselves, the housing stock is often not completely repaired, there are many housing in cities that are in disrepair or recognized as dilapidated, tariffs for housing and communal services are constantly are growing. These problems are system wide.

Intrasystem problems include inconsistency of actions in accounting for utility infrastructure facilities and decision-making at all levels of management. The modernization of the municipal sector in most of the municipalities is proceeding slowly. This problem can be solved by implementing the mechanism of public-private partnership. The system of collection and disposal of MSW is outdated. Poor preparations are being made for the implementation of programs for the overhaul of common property of MKDs at the level of constituent entities of the Russian Federation, the activities of operators in the regions and the opening of sub-accounts for the overhaul of common property in credit institutions do not have methodological foundations.

Quality control of housing and communal services provided to citizens is carried out in insufficient volume in accordance with the Decree of the Government of the Russian Federation dated 06.05.2011 No. 354 “On the provision of public services to owners and users of premises in apartment buildings and residential buildings”. The effectiveness of explanatory work with debtors for payment of housing and communal services is low, the presence of the article “general house needs” in the rent receipt indicates that it is not possible to save resources, and there are no sustainable economic results. All this is the reason that citizens are not socially satisfied.

It is worth remembering that the possibilities for the development of the housing sector are limited, since housing is expensive, citizens' incomes are low, and the budgets of municipalities are in deficit. In addition, the utility industry is not attractive for investment. All this affects the level of differentiation of indicators of the functioning of the housing and communal complex. Market relations in the housing sector are poorly developed, so financial institutions are almost not involved in it.

The housing and communal complex must have at least a housing stock and a communal infrastructure that allows maintaining living conditions at the proper level and guaranteeing safety.

The development of the housing and communal services sector depends on the state of the economy of the municipality, whether economic entities are ready to invest in the industry, what regulatory documents are being adopted, whether PPP mechanisms are being implemented, and whether non-commercial rental housing is being built.

The policy objectives in housing and communal services are as follows: to make housing and communal services accessible, to ensure standards for the maintenance, maintenance and repair of residential buildings, to make housing management models equal in rights. The housing policy is based on self-government, budget support, PPP mechanisms, long-term tariff regulation of the activities of companies supplying communal resources.

Currently, they are redevelopment of existing buildings - they are building new apartment blocks to replace dilapidated and dilapidated housing demolished in this area.

The task of the housing and communal complex is to function effectively in the economy of the city. This can be achieved if the financial situation of housing and communal services enterprises is stable, communal resources are produced without accidents and using energy-saving technologies, and housing and communal services provided to citizens are of high quality. It is necessary to draw up a plan and, according to it, gradually update and carry out a major overhaul of housing, modernize engineering communications using innovative technologies, develop information and communication management.

How to automate the housing and communal complex

The management of the housing sector is not effective, and the implementation of a program-targeted approach to management is impossible in practice, since reliable data are not available. The management of housing and communal services is not fully provided with information, which hinders the implementation of reforms in this sector and its transition to another level.

Today, the housing and communal complex is a complex economy from a technical point of view. It is necessary to introduce new developments and technologies that would allow public utilities not only to provide high-quality services to the population, but also to reduce their cost. This requires modern solutions. Innovation and Internet technologies will help achieve convenience, high efficiency and transparency.

The sphere of housing and communal services, as it is involved in market relations, becomes more and more profitable. Therefore, the housing and communal complex must keep pace with the times, introducing the necessary innovations.

Not so long ago, the processing of all documents in the field of management of housing and communal complexes was carried out mostly manually. Homeowners association accountants used paper, a pen and a calculator in their work. However, effective management of the housing sector requires the rapid preparation and processing of documents.

In addition, if the housing and communal services enterprise is small, then there is only one accountant in its staff, who is responsible for all the accounting. In this regard, he has to perform a very large amount of work. Hence the need to develop software to automate the work of an accountant in the utility industry.

The task of the programs is to make the work of an accountant easier and to minimize the risk of errors. They automate homeowners' associations in the following areas: accounting for information and the status of accounts for each residential building, accounting for accrued payments and their repayment, creating documents for payment and filling them out for each personal account. The last point requires routine work for a long time. It is not heavy, but very tiring. This work can be facilitated by automating the HOA.

Reforming the housing and communal complex involves solving many problems. Separately, it is worth highlighting among them the reliability and availability of information created, used and distributed in the housing and communal services. Such information includes data on the housing stock and its owners, on the consumption of communal resources, as well as on the current state of utility facilities and engineering networks.

To successfully solve this problem, it is necessary to introduce the latest information technologies. As part of the reform of the housing sector, informatization of housing and communal services is mandatory.

The automated control system for the housing and communal complex assumes the presence of:

• departmental transport network for information transmission and statistics collection from various systems of the utility industry, as well as the transmission of commands to executive devices;
• software and hardware complex, whose task is to form a single information space for municipal and regional housing and communal services enterprises and consumers of housing and communal services. It is also required to automate the technological processes of companies providing these services to the population;
• computerized system of commercial accounting of volumes of consumed energy resources and services, which automatically collects and transmits meter readings and allows you to record data for any period of time;
• systems that allow you to analyze information, process it and generate statistics and reports on the provision of housing and communal services, monitor and predict the balance of communal resources, analyze how effectively investment and production programs are implemented by the services of the housing and communal complex;
• consumer information center and Internet portal whose task is to provide citizens with the necessary information, increase the transparency of tariffs for housing and communal services, publicly monitor the implementation of the requirements of the current legislation and study public opinion.

The automated housing and communal services management system is a combination of hardware and software (computers, communications, information display devices, data transmission, etc.) and organizational complexes aimed at ensuring rational management complex systems utility industry.

If you organize a single information space, then the quality of housing and communal services management will increase, which will allow:

• reduce tariff increases;
• respond quickly to public inquiries;
• to equip the adjacent territories and public places due to the appearance of additional funds;
• achieve transparency of business processes(for example, savings for overhaul), etc.

In addition, efforts aimed at improving the living conditions for citizens will be optimized and saved.

"Financial newspaper. Regional issue", N 37, 2003

Housing and communal services (HCS) facilities include housing stock, hotels (except for tourist ones), houses and hostels for visitors, external amenities, artificial structures, swimming pools, beach facilities and equipment, as well as gas, heat and electricity supply facilities population, plots, workshops, bases, workshops, garages, special machines and mechanisms, storage facilities intended for maintenance and repair of housing and communal facilities in the socio-cultural sphere, physical education and sports.

The objects of the socio-cultural sphere include health facilities, culture, children's preschool facilities, children's recreation camps, sanatoriums (dispensaries), recreation centers, boarding houses, physical education and sports facilities (including tracks, hippodromes, stables, tennis courts, playgrounds in golf, badminton, health centers), objects of non-productive types of consumer services for the population (baths, saunas).

According to the Housing Code of the RSFSR dated June 24, 1983, residential buildings located on the territory of the Russian Federation, as well as residential premises in other buildings, form the housing stock. It does not include non-residential premises in residential buildings intended for commercial, domestic and other non-industrial needs. In addition, the Law of the Russian Federation of December 24, 1992 N 4218-1 "On the Fundamentals of the Federal Housing Policy" determines that the housing stock is the totality of all residential premises, regardless of ownership, including residential buildings, specialized houses (dormitories, shelter hotels, manoeuvrable fund houses, special houses for lonely elderly people, boarding schools for the disabled, veterans, etc.), apartments, office living quarters. These objects are classified as fixed assets for non-production purposes, since they are used in the non-productive area. In this regard, in accounting, organizations should single them out in a separate group and take them into account separately.

The appearance on the balance of the organization of housing and communal services is possible in various ways. For commercial organizations, these objects may arise as a result of acquisition, gratuitous receipt or construction for their own needs. But putting state and municipal property on the balance sheet of an organization in accordance with Chapter 19 of the Civil Code of the Russian Federation can be carried out only in cases of its transfer to economic management or operational management of state or municipal unitary enterprises.

Organizations that have housing stock objects on their balance sheets should keep records of these objects on account 01 "Fixed assets", to which sub-accounts "Housing Fund" and others are opened. (Letter of the Ministry of Finance of Russia dated 10.29. operations in housing and communal services" (as amended on 04/03/1996)).

Housing stock objects are accounted for at their initial cost, the formation of which depends on the sources of their acquisition:

1. purchase of objects for a fee;
2. acquisition of fixed assets in exchange for other property;
3. gratuitous receipt of residential buildings;
4. receipt of fixed assets as a contribution to the authorized (share) capital of the organization;
5. construction of housing facilities.

When acquiring residential buildings and premises, their initial cost is recognized as the amount of the organization's actual costs for the acquisition, construction and manufacture of these facilities, excluding VAT and other refundable taxes (clause 8 PBU 6/01 "Accounting for fixed assets", as well as article 11 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting").

In accounting, the acquisition of housing stock for a fee is reflected on the basis of the act (invoice) of acceptance and transfer of fixed assets (form N OS-1). At the same time, appropriate entries are made in the accounting (Table 1).

Table 1

When exchanging property for housing and communal services, the value of both received and disposed of property should be reflected in the accounting, and the cost of exchanged goods should be equivalent (Table 2). Otherwise, the party transferring the cheaper item must pay the price difference. The basis for accounting for these transactions will be an exchange agreement and acts of acceptance and transfer of fixed assets, as well as VAT invoices. The moment of implementation under an exchange agreement is its implementation by both parties.

table 2

In case of gratuitous receipt of housing and communal services under a gift agreement from legal entities or individuals or on the basis of an acceptance certificate from state authorities or local self-government, they are subject to registration on the balance sheet of the organization at market value:

Debit 08, Credit 98-2 - a fixed asset received free of charge at market value was capitalized;

Debit 01, Credit 08 - the object was put into operation.

When receiving a contribution to the authorized capital in the form of housing and communal services, the initial cost of these objects is determined by the agreed monetary value of the founders and represents a certain amount of the founder's contribution:

Debit 75-1, Credit 80 - the amount of the founder's debt on the contribution to the authorized capital is reflected;

Debit 01, Credit 75-1 - an object of fixed assets was registered at an agreed cost.

On the balance sheet of unitary enterprises, these objects can either come in the form of a contribution to the authorized capital, or be transferred to economic management and operational management from a state or municipal body:

Debit 01, Credit 76 - capitalized items of fixed assets received from a state or municipal authority at their original cost;

Debit 76, Credit 83 (84) - the additional capital of the unitary enterprise has been increased.

The appearance of housing and communal services facilities on the balance sheet of the organization is also possible through construction by a contract or economic method (Table 3).

Table 3

Like any fixed asset, housing and communal services facilities are subject to wear and tear during operation. But, since such buildings and structures are not production facilities, their value is not written off by accruing depreciation included in the cost of production (clause 17 of PBU 6/01). To account for the amounts of depreciation accrued for housing and communal services by the Chart of Accounts accounting financial and economic activities of organizations provided off-balance account 010 "Depreciation of fixed assets". This account summarizes information on the movement of depreciation amounts for housing stock objects, external improvement objects and other similar objects (forestry, road management, specialized structures for navigation, etc.). Depreciation on the specified objects is charged at the end of the year according to the established norms of depreciation.

When separate objects are retired (including sale, gratuitous transfer, etc.), the depreciation amount for them is written off from account 010. Analytical accounting for account 010 is kept for each object.

Disposal of housing and communal services objects is accounted for in accordance with the generally established procedure, i.e. on account 91.

To reflect the costs of service industries and farms that are on the balance sheet of the organization, whose activities are not related to the production of products, the performance of work and the provision of services, account 29 "Serving industries and farms" is designated by the Chart of Accounts. It is used to summarize information about the costs associated with the release of products, the performance of work and the provision of services by service industries and enterprises of the organization. The debit of this account reflects direct costs directly related to the production of products, the performance of work and the provision of services, as well as the costs of auxiliary production. They are debited from credit accounts production stocks, settlements with employees for wages, etc. The costs of auxiliary production are written off to account 29 from the credit of account 23 "Auxiliary production".

The credit of account 29 reflects the sums of the actual cost of completed production, work performed and services rendered. These amounts are debited from account 29 to the debit of accounts:

accounting material assets and finished products produced by service industries and farms;

accounting for the costs of subdivisions - consumers of works and services performed by service industries and farms;

90 "Sales" (when selling to third parties and individuals works and services performed by service industries and farms), etc.

The balance of account 29 at the end of the month shows the value of work in progress.

E.Emelianenko