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

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

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

Income of housing and communal services management companies

The profit of the management company consists of several categories.

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

Other material costs

This type of budget includes the following sections:

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

Income and loss estimate

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

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

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

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

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

Procedure for providing subsidies

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

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

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

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

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

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

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

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

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

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

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Recently in Ufa, a communal conflict became public knowledge - several management companies (MCs) staged an auto rally against one of their competitors.

“We went out into the street so that the authorities and people knew about the communal raiding taking place in the city,” says Georgy Rossberg, director of one of the Ufa management companies that suffered from lawlessness. - Our competitor is brazenly seizing houses using gangster methods. He bribes debtors (for a fee of 100 thousand rubles, they persuade other residents to change their management company) or brazenly falsifies the minutes of general meetings. Moreover, it collects money from people, but does not transfer it to service providers. Only pays for lawsuits. The company has a debt of more than 100 million for heat alone, but the resource workers don’t want to bankrupt it, otherwise they won’t get anything at all. When residents begin to complain about poor maintenance at home, they are told: “Aren’t you afraid that a brick will fall on your head?” As a result, everyone is intimidated: residents, employees of management companies... One day, people with knives and wearing masks came to our office. It feels like it’s the gangster 90s again.”

Patience has run out...

Last week, another communal conflict broke out. 500 residents of Vyborg, Leningrad region. went to a rally against the actions of their management company.

“The management of all the houses in the city and its environs was taken over by a single management company. She does what she wants. This is a state within a state, says AiF Sergey Khudyaev, head of the Center for Public Control of Housing and Communal Services of the Leningrad Region.- Moreover, with the support of local authorities, heating networks were transferred to the company, it allegedly became a “resource supply” organization and set its own heat tariff to the townspeople.

If at Vyborg-teploenergo a gigacalorie costs about 2,000 rubles, then the management company sells heat for 2,850 rubles. After receiving the January and February payments, the amounts in which increased to 13-15 thousand rubles, people’s patience ran out. More than 400 people simultaneously wrote statements to the prosecutor's office. People want to have the opportunity to organize an HOA and choose a management company. But will officials hear their people if a lot is happening with their direct participation?

I remember that recently residents of one of the settlements in the region decided to abandon a poorly functioning management company. We found a company with a good reputation in the neighborhood, received the go-ahead from its director... We drew up the minutes of the general meeting of owners, but he suddenly refused: “They called me and threatened me... They told me not to pry into someone else’s territory...”

Where does the money go?

Why are all these fights without rules being held? Of course, for the sake of money (see infographic). Residents of just one multi-storey building pay 1-1.5 million rubles for housing services. per year. Where does this money go?

“I analyzed the open data of one of the management companies. It turned out that 47% of the funds go to so-called general operating services, which include bank services, communications, stationery, premises rental, etc., says Valery Kurman, head of Housing and Public Utilities Control, Oryol region. - That is, half of the residents’ money goes to the maintenance of the management company itself! At the same time, only 5-6% is spent on current repairs.” A profitable business, isn't it? It is not surprising that there are more and more management companies in the country, and their struggle with competitors is becoming more and more fierce. True, when residents come to the management company to complain about a leaking roof or pipes, the answer they often hear is: “We have no money...”.

More people from big cities live in apartment buildings, which must be maintained in proper condition and regularly repaired. Homeowners associations, owners or management companies (MCs) may be responsible for the management of apartment buildings. Each of the mentioned organizations has its own budget, which includes all expenses and income. In this article we will talk specifically about the income of the management company.

Management company income is a combination of the following payments:

1. monthly payments by owners for the maintenance and management of the house, recorded in receipts;
2. payments from activities as intermediaries: resource supply organizations (RSOs) accrue fees to management organizations as agents collecting funds to pay for utilities from owners;
3. payments from owners for installing broken plumbing fixtures due to their fault or for carrying out additional repairs in apartments;
4. payments from tenants of premises (including non-residential ones): basements are often rented in houses.

The Tax Code states that allocated targeted funding is not the income of the management company, it can be:

• payments by owners for major repairs of an apartment building;
• budget funds, the intended purpose of which is the management of houses.

The management company is a commercial organization, therefore, its activities can be encouraged by monetary payments.

The management agreement regulates the amount and procedure for receiving such remunerations; usually the company accrues them to itself: it retains a set percentage of the total amount of payments (but not more than 10% of the total tariff for the maintenance and current repairs of the house).

Among expenses companies are as follows.

1. Expenses for repair work in residential premises.

The owner of the apartment has water supply risers, ventilation, heating and gas supply systems, which are general building engineering equipment that the management company must maintain in good condition. If it was broken, then the repair will also be carried out by the organization (and this is an expense item that is not related to payment of utilities).

• Discounts on utility bills: to whom and in what amount to provide

Responsibilities of the management company:

• ensure normal operation of the heating system;
• check the operation of the ventilation system;
• monitor the safety of gas supply and operation of gas stoves in the premises;
• create conditions for the proper functioning of sewerage and water supply systems;
• ensure the normal condition of the walls of the house, repairing them as needed.

1. Current repair costs

Common property needs timely repairs. Homeowners make payments every month for events of this kind, this includes, for example, the replacement of engineering equipment. Each item has its own line on the receipt.

The management company is obliged to perform the following actions:

• ensure proper operation of the fire protection system;
• monitor the safety of rooms with gas stoves;
• maintain the water supply risers and sewerage system in working order, ensuring their regular operation;
• monitor the functioning of the heating system, eliminating malfunctions and accidents in a timely manner;
• repair the roof of the house (small repairs can be carried out in good weather; to replace the roof, half the amount - maximum - can be taken from the money for current repairs).

1. Costs for maintaining entrances to apartment buildings

The housing complex notes that elevators, garbage chutes, entrances, and mailboxes must be maintained in proper condition by management companies.

The management company must carry out activities to organize the following work:

• sweep away litter every day on the first 2 stairwells and all areas in front of the garbage chutes;
• Clean elevator floors daily;
• check structural elements in the entrance for defects;
• insert new glass into windows/doors to replace broken or damaged ones;
• ensure that the temperature in the entrance is not lower than 16 o C;
• disinfect the garbage disposal once a month;
• Clean landings and stairwells monthly.

1. Expenses for maintaining the local area

The land that is adjacent to an apartment building is called the local area. It needs to be improved, namely:

• landscape the area located next to the house;
• improve it.

Major repairs - as a separate expense item - are carried out at the expense of the owners of the premises (Article 154 of the Housing Code of the Russian Federation), but any management organization can receive state support (in cash) for its implementation.

1. Material expenses of management companies

• acquisition of raw materials, household supplies and equipment, without which it is impossible to provide services to apartment buildings;
• payment of utilities for the office of the management organization;
• rental of non-residential premises by a management company or depreciation charges;
• transport services;
• other.

• Owners of non-residential premises and management company: the foundations of harmonious relations

What does the estimate of income and expenses of the management company consist of?

The estimate of income and expenses is a financial plan with data on the income and expenses of the management company for the selected time period.

The management company’s estimate includes its responsibilities towards the owners, as well as:

1. RSO deductions for provided utilities;
2. expenses for maintaining the apartment building and territory;
3. expenses for repairs of a residential building;
4. expenses for maintaining the management company itself (salary, utility costs);
5. overhaul costs.

When an estimate is drawn up, it is necessary to indicate the costs and income of the management company, taking into account the area of ​​the building, the total number of premises, etc.

Apartment owners can receive this estimate by making a collective request to the management company to review it. The company has no right to refuse the owner or owners who made the request.

Income of the management company and formation of prices for services

The amount of payment for the maintenance and repair of a house is based on a certain list of works and services.

1. Management of an apartment building includes:

• planned supervision, control of technical condition, maintenance and repair of objects that have been transferred to management, within the framework of existing regulatory and technical regulations;
• inspection of facilities to determine their technical readiness for use (including seasonal operation) and establishing the need for routine or major repairs;
• planning work on the maintenance and repair of facilities;
• planning of financial and technical resources;
• regular quality control of services and work of contractors; supervision over the fulfillment of contractual obligations;
• financing of works and services of contractors (participants in the process of production of works and services) within the framework of concluded contracts and taking into account penalties for inappropriate quality of their performance;
• maintaining technical documentation for objects transferred to management;
• work with the population: consideration of requests and complaints regarding the quality of service;
• accepting applications from residents of the house;
• implementation of contractual legal activities;
• organizing work on receiving, calculating and accounting for payments from tenants and owners of premises, collecting arrears of payment, including utilities, in accordance with concluded contracts for the supply of utilities.

1. The maintenance of the common property of an apartment building includes the following responsibilities:

• on the sanitary maintenance of the household (cleaning of common areas, adjacent areas, deratization and disinfestation; fire prevention measures);
• for the care of external landscaping elements;
• for the removal and disposal of solid household waste;
• for the maintenance of residential buildings (organizing partial inspections of elements of a residential building, eliminating minor faults both during their implementation and at the request of residents);
• for maintenance, inspection and diagnostics of elevators;
• on preparing an apartment building for operation in the spring-summer and autumn-winter periods;
• for maintenance, inspection, adjustment and adjustment of engineering equipment systems that serve more than one residential premises: ventilation, cold/hot water supply, sewerage, central heating, electricity supply;
• maintenance and cleaning of chimneys, flues and ventilation systems;
• for maintenance, technical diagnostics and inspection of gas supply systems, which are part of the common property and ensure the operability of equipment for more than one residential premises (this does not include gas equipment located in apartments: stoves, gas water heaters);
• for the care of green spaces.

1. Current repairs. Utility costs are regulated by standards adopted at the city level. The price for the services of a management company is set together with the owners of the house, most often it is 5–8% of the costs of maintaining and repairing an apartment building.

Utility payments are calculated using a single receipt drawn up in the prescribed form. The owners transfer the rent to the account of the management company, which already comes into contact with the utility payment center, concluding an agreement on the calculation and collection of payments from the owners of the premises. The management company also owns the rights to the program for calculating housing and communal services. The barcode of the receipt gives the accounting department all the information about the movement of money and information about the owner. Agreements with RSO provide for remuneration for management organizations; money for this is allocated from the owners’ funds.

Income of the housing and communal services management company in the form of subsidies

The state provides one-time subsidies, their intended purpose is to reimburse the costs of maintaining utilities (social, energy, customs and others) infrastructure; this money cannot be used for any other needs.

To receive funds, you need to conclude an agreement between the management company and the Ministry of Economic Development of the Russian Federation. It specifies the amount of the subsidy, time, purpose of the payment, as well as the deadlines for submitting reports on the expenditure of funds, etc. Without a certain package of documents, the management company cannot receive a subsidy: it needs to draw up a written application and send it to MU DMIB, attaching documentary evidence of the need for major repairs.

There is an option such as subsidizing home renovations. To receive financial payments from the state for this expense item, the organization must meet the following requirements:

• there must be no debts to the state;
• the decision on the need for major repairs must be made by the owners at a general meeting;
• the management company must conduct an examination of the technical condition of the house, the conclusion of which will contain information that major repairs are necessary.

The state provides subsidies if certain major repairs are completed, namely, the following are eliminated:

• destruction of the supporting structures of the house;
• damage after an emergency (fire, flood);
• deformation and collapse of structural parts of the house.

Tax accounting of income in a management company

Since the management company is a commercial organization, it is obliged to make tax payments. The main ones at the moment are the following.

1. VAT

Letter No. AS-3-3/904 of the Federal Tax Service of Russia dated March 15, 2013 states that the provision of utility services provided by management organizations servicing in-house engineering systems will not be subject to VAT if:

• utilities were purchased from utility organizations, electricity suppliers and gas supply companies;
• The management company provides services at the cost at which it purchases them from organizations of the housing and communal services complex.

According to the Tax Code of the Russian Federation, work (services) for the maintenance and repair of common property in an apartment building, which are performed by management companies, are not exempt from taxation.

Example. The following income of the management company will be subject to VAT:

• commission in the amount of RUB 25,200, including VAT RUB 3,844.06;
• payment for house maintenance services in part of the difference between the prices for purchasing services from organizations of the housing and communal services complex and the price for selling these services to the owners of an apartment building;
• fee for routine repair services, because they were not performed by a specialized organization, in the amount of 75,276 rubles, including VAT 11,482.77 rubles.

The register for calculating the amount of VAT payable to the budget for services for the maintenance of an apartment building is shown in the table.

Type of income	Unit of measurement	Quantity	Price for services of special housing and communal services enterprises	Selling price of the management company	Taxable base VAT (gr. 5 – gr. 4) × gr. 3	VAT amount (18% × gr. 6)
	rub. per 1 m 2 of total area

Total VAT accrued on sales of services for December 2016:

(RUB 3,844.06 + RUB 11,482.77 + RUB 3,545.50) = RUB 18,872.33

The amount of VAT accrued on sales is reduced by the amount of VAT accepted for credit to the budget for repair work performed by contractors. In total, they completed work in the amount of 82,163.75 rubles, including VAT of 12,533.45 rubles.

Therefore, in December 2016, the amount of VAT payable to the budget will be:

(RUB 18,712.33 – RUB 12,533.45) = RUB 6,338.88

2. Income tax

Article 247 of the Tax Code of the Russian Federation states that profit tax in domestic organizations will be calculated as the difference between income received and expenses incurred.

The income of the management company for tax purposes is the payments presented to the owners for the maintenance of the house, current repairs and utilities, received from the owners of the premises under the management agreement for the apartment building, plus a commission.

Targeted financing is not the income of the management company if they are separately accounted for.

Expenses for tax purposes include documented and justified expenses (clause 1 of Article 252 of the Tax Code of the Russian Federation) of the management company in conducting business related to managing the house. This includes the costs of paying for the services of the RSO and contractors, the costs of managing the house (salaries of employees of the management company, contributions to extra-budgetary funds, depreciation, etc.).

When calculating income tax, the amount of VAT that is charged on the sale of services is subtracted from the income of the management company.

• 5 steps to make a profit from renting out common property

Expert opinion

How to legally reduce the tax base of a management company

Fedorov Yu.F.,

candidate of legal sciences, lawyer of the Federation Council of the Russian Federation, expert of the magazine “Services in the field of housing and communal services”

Paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation states that in the case of applying the simplified tax system, income from the sale of goods, work, services, sale of property, property rights and non-operating income determined in accordance with Articles 249 and 250 of the Tax Code of the Russian Federation are taken into account as part of the income of the management company.

According to Article 249 of the Tax Code of the Russian Federation, the management company’s income from sales includes proceeds from the sale of goods, works, services, both of its own production and those purchased previously, and proceeds from the sale of property rights.

Sales proceeds are calculated based on all receipts that are associated with payments for goods, works, services or property rights sold, expressed in cash or in kind.

The financiers concluded that the amounts of payments by homeowners for housing and communal services, in the case when they were received into the company’s account, should be taken into account as part of its income, i.e., this is the income of the management company in its pure form.

However, they provide recommendations on how to avoid this. The management company needs to conclude agency agreements with the owners on the basis of paragraph 1 of Article 1005 of the Civil Code of the Russian Federation. And then subclause 9 of clause 1 of Article 251 of the Tax Code of the Russian Federation comes into play, which states that in order to determine the tax base, it is not necessary to take into account the income of the management company in the form of property that was received by the agent in connection with the fulfillment of obligations under the agency agreement or on account reimbursement of expenses incurred by the agent for the principal, if such expenses are not subject to inclusion in his expenses on the basis of the contract. The mentioned income does not include agency fees.

In the case where the management company has drawn up such agency agreements with residents before concluding transactions with companies that perform household work and provide utilities, then in fact only agency fees can be taken into account as part of its income.

How are the income of a management company taken into account using the simplified tax system?

The management organization applies the simplified tax system. Accounting for housing and communal services payments received from homeowners for tax purposes will depend on the taxable object chosen by the company: “income” or “income minus expenses.”

Let's look at each of the options in more detail.

Option 1. Object "income"

Payments for utility services (electricity, hot and cold water, garbage removal, etc.) that go to the management company’s account are the management company’s income, which will be taken into account when determining the tax base. This is due to the fact that, in accordance with paragraph 1 of Article 346.15, Articles 248, 249 of the Tax Code of the Russian Federation, payers on the simplified tax system take into account in income the proceeds from the sale of goods (work, services) both of their own production and those purchased previously. And revenue is determined based on all receipts that are associated with payments for sold goods (work, services) or property rights, expressed in cash and (or) in kind.

Option 2. Object “income minus expenses”

The management company reflects payments for utility services both in the “income” item and in the “expenses” item, since they are transferred to organizations that provide these services (subclause 5 of clause 1 of Article 346.16 of the Tax Code of the Russian Federation).

• Why it's time for you to accept online utility payments

Expert opinion

How are the income of the management company taken into account if utilities are provided under an intermediary agreement?

Elena Popova,

State Advisor to the Tax Service of the Russian Federation, 1st rank

The legislation does not prohibit the management company from providing utility services in other ways, including the use of intermediary agreements. This is due to the fact that the management agreement for an apartment building is concluded on the terms and conditions specified in the decision of the general meeting of owners (clause 1 of Article 162 of the Housing Code of the Russian Federation). And the Housing Code does not require the management company to independently perform all services and works under the contract. And the methods for implementing the functions of managing an apartment building are also not prescribed in the legislation. Consequently, the parties have the right to establish them directly in the contract (Article 421 of the Civil Code of the Russian Federation).

The simplest way out is to conclude an intermediary agreement, which is regulated by Chapters 49, 51 and 52 of the Civil Code of the Russian Federation (assignment, commission, agency). Then the management company is responsible for providing residents with utility services, becoming an intermediary between them and the RSO.

But the income of the management company received by intermediaries from customers to fulfill obligations under intermediary agreements does not increase the tax base for the single tax (subparagraph 9 of paragraph 1 of Article 251 and subparagraph 1 of paragraph 1.1 of Article 346.15 of the Tax Code of the Russian Federation). Consequently, when a management organization provides utility services to the population of a building under an intermediary agreement, only intermediary remuneration is included in the calculation of the tax base (clause 1, subclause 1 of clause 1.1 of Article 346.15 of the Tax Code of the Russian Federation). Similar comments can be found in letters from the Ministry of Finance of Russia dated February 10, 2014 No. 03-11-06/2/5152, dated June 26. 2013 No. 03-11-06/2/24269 and the Federal Tax Service of Russia dated July 13. 2010 No. ШС-37-3/6577.

Illegal income of the management company

Today there are a huge number of schemes to deceive taxpayers on the part of municipal authorities. Often, in order to carry out an illegal event, not one, but several shell companies are created, through which the illegal action is carried out. Thus, in the capital, the most popular method is to calculate the water tariff. Residents of the apartment receive an invoice for the increased consumption rate, and with Mosvodokanal, payments are made at the average rate. These amounts differ, as a rule, by 3–5 times.

Another illegal scheme: calculation of heating services, when the area of ​​the apartment is multiplied first by the standard, and then by the tariff for heat. The problem is that the value of the standard is calculated using an incomprehensible formula, and in different regional centers and districts of Moscow, which are located in the same climate zone, it also has discrepancies. This option is also common.

There are deceptive frauds in the calculation of electricity: a resident pays the bill using a receipt, which indicates the meter data taken by the utility companies, and after some time he receives a notice informing him about the recalculation of the tariff, as a result of which the citizen is charged with the need to pay for the electricity that he already paid. So, in Moscow, such receipts are sent out in the first half of the year, and every year residents overpay from 50% to 80% for electricity.

Often, the payment for the use of the local area includes expenses that simply do not exist. These can be very small amounts, for this reason a person does not even want to figure it out and waste time figuring out the appearance of a new item on the receipt, but in the end the overpayment turns out to be significant. According to statistics, a family living in Moscow in a two-room apartment and consisting of 3 people overpays an additional 2 months every year.

7 ways to increase your management company's income

Method 1. Relevance of meter readings

• ensure the convenience of transmitting testimony for residents when payment is made: by phone, via mobile/mail message or personal account;
• remotely read meter readings;
• automate the actions of inspectors during scheduled inspections of the housing stock (provide them with mobile devices that automatically transmit data to the information system).

The more options there are that are convenient for residents, the greater the chance that depositions will be submitted on time. Therefore, the sooner a person receives a payment receipt (before penalties begin to accrue), the more likely it is that he will pay it on time.

Method 2. Relevance of accounting parameters

Registration data of residents, the condition and characteristics of the housing stock, lists of beneficiaries are the basis for correct calculations and calculations with an accuracy of “down to the day”. If you store a history of data changes, you can make recalculations automatically and as accurately as possible. To have this opportunity, the settlement system must maintain operational communication with the databases of the passport office, house-to-house accounting, and social security, then it will be possible to correctly calculate the income of the management company.

Method 3. Accurate calculation of the volume of services provided

The additional income reserve is a possibility of the settlement mechanism of the program that provides settlement and information services to residents. The program should:

• make calculations using different methods (according to standards; using individual, communal and apartment-wide metering devices; using the average value);
• take into account changes in calculated values ​​in the middle of the period (for example, the number of registered ones);
• automatically carry out complex calculations (for example, half of the month according to the standard, and half according to the meter) and multiple complex recalculations (overlapping recalculations on different bases);
• ensure the historicity of calculation parameters, their “binding” to dates, accounting for actual units of consumption for automatic recalculation back for any period of system operation.

Method 4. Receipts for payment of services

A receipt is the result of the system’s work to process all data and carry out significant calculations. In order for payments to be received on time, it is necessary to promptly inform residents about the cost of services provided. You can notify residents about utility bills by delivering receipts to their mailbox, by email, or by informing them of the need to independently generate a notification in their personal account on the organization’s website. The goal is to simplify the process of receiving a receipt for a tenant as much as possible, to make it more convenient for him, so that the citizen can again make payments on time.

Method 5. Wide range of payment options for services

The more options for accepting payments from the public, the higher the collection of funds. Ideally, there are mechanisms such as cash and non-cash payments at cash desks, payments through agents (payment systems, banks) and the Internet (Internet acquiring). Then each payer will be able to choose the most convenient option for himself.

Method 6. Working with debtors

To solve problems with accounts receivable, you should automate work with debtors; this can be done by accessing the common system database and automatically changing parameters (debts, payments, cases, etc.) for each debtor. As an option, you can organize SMS mailings and connect auto calls - this is an inexpensive but effective method of working with them.

Method 7. Payments to suppliers for the consumed volume of services

Losses can be reduced through accuracy in settlements with suppliers and accuracy of accruals (the management company is confident in how much the residents consumed and how much was accepted from the supplier). The invoices issued by the utility supplier must correspond to the actual volume of services provided to the population and legal entities consumed. The settlement and information system must have the functionality to separate funds among suppliers and settle payments with them.

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

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

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

1. tenant payments.

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

   Typically, such payments are indicated on utility bills.

2. Remuneration for mediation.

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

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

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

4. Rent funds.

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

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

These include:

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

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

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

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

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

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

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

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

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

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

Material expenses in the management company

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

Material expenses in the management company:

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

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

Estimate

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

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

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

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

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

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

The procedure for providing subsidies to housing management companies

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

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

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

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

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

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

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

Reward

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

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

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

Checks

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Much of what is written below has previously been published on this blog in the form of excerpts or individual thoughts. Now all observations and conclusions on the topic of housing and communal services are collected in one article. The purpose of this material: to justify the main direction of my activities in the field of housing and communal services in my constituency for the next months - this direction will be to promote the creation of the maximum number of HOAs. Now you can still correct me and point out some inaccuracies, but if there are no significant comments, I will move ahead. I think my conclusions will be of interest to many Yekaterinburg residents, not only residents of my district.

"Municipal" management companies: many methods for fairly honest withdrawal and withdrawal of money

In the housing stock management market, which was supposed to arise as a result of the implementation of the housing and communal services reform, there is still no main thing - a market. At least in Yekaterinburg. The vast majority of multi-apartment residential buildings are managed in the old way: all owners enter into direct contracts with management companies (MCs), and the management companies themselves are also old, or, more precisely, old in a new face. Only about 11% of houses have HOAs (homeowners' associations), and this figure is not accidental. The fact is that the condition for receiving multibillion-dollar budget subsidies from the federal fund for assistance in reforming housing and communal services was that the city reach a certain level in the number of HOAs, namely they had to be at least 10% of the total number of apartment buildings. As you can see, this indicator was met successfully - we have exactly as many HOAs in our city as “needed”. Who needs it? First of all, to management companies that arose in place of the housing departments and housing offices that are well known to each of us. The absence of HOAs, the opportunity for management companies to enter into direct contracts with a huge number of residents (which means that each of the residents individually is deprived of real mechanisms of influence on the management company), gives management companies wide scope for abuse. We will show below that such abuses do occur.

We do not have a market for housing management services for the simple reason that residents do not yet have a real opportunity to choose. The creation of the management company, with rare exceptions, simply resulted in a change of sign at the housing office. Many of the large city management companies are municipal enterprises or are indirectly owned by the city; others have already passed into private hands, but retain the worst feature of their ancestors - monopoly, which does not create an incentive to improve the quality of services, reduce costs, or turn towards the consumer of utility services, that is, to each of us. For simplicity, I will further call such companies (regardless of their current form of ownership) “municipal”.

As our research shows, there is money in the housing and communal services sector. Moreover, the money is big, more than enough to establish truly high-quality management of the housing stock and put it in order in a fairly short time. In our 10th district, there are such individual examples - there are successfully functioning HOAs in individual buildings, and there is even a small private management company servicing several HOAs. It is not difficult to see (purely visually) that the level of quality of maintenance of the housing stock in these houses is higher.

To prove that there is money in the housing and communal services sector (and a lot of it), I will cite one striking fact. After the crisis began in the city, the collection of utility bills fell sharply. Over the past six months it has fallen to 85%, although previously it was 92-93%. And this situation is typical for Yekaterinburg. In the city as a whole, the debt of management companies to suppliers of utility resources is approximately 1.2 billion rubles, and the debt of residents to management companies is approximately 1.6 billion. However, characteristically, municipal management companies have only now begun to talk about their problems (although the situation with payments has sharply worsened since the beginning of the year). At the same time, they do not sound the alarm, they only ask for subsidies from the city budget. But why not try to collect the debt from defaulters first? They don’t do this at all: the total amount of utility bills collected through the court and bailiffs throughout the city is... 1 million rubles. Obviously, this is a vanishingly small figure against the general background of debt, and it suggests that management companies are really not interested in collecting debt. By the way, even before the crisis they were not involved in debt collection, which means that you and I were already paying “for ourselves and for that guy.” With a payment collection rate of 93%, each of the conscientious payers overpaid 7.5% of utility bills. If the collection rate remains at 85%, then each of those who pay will actually pay 17.5% more than necessary.

Some conclusions. Firstly, the management companies lived very, very comfortably, since they were able to accumulate 400 million rubles of “subcutaneous fat”, until the disappearance of which they did not even begin to worry. Secondly, management companies are not really interested in collecting debt; the presence of debt allows them to beg money from city authorities under the threat of disruption of the heating season (the issue of allocating subsidies to management companies from the city budget in the amount of about 60 million rubles is already being discussed). Thirdly, debt management companies are also very profitable because they allow them to ignore residents’ requests. “You have no right to qualify for major repairs because your house is in debt!” - this is their typical reaction to any appeal.

Thus, there is no fight against debts; this leads to the fact that, in fact, those residents who pay money carefully (for example, pensioners) pay and pay for everyone else who is less careful and responsible.

On the other hand, of course, newer and more solvent houses are more attractive to management companies. Only this fact can explain the process of gradual transfer of houses from the management company NO Foundation UZHK "Ural-ST" to the management company ZAO "Ural-ST". In the first case, the owner is the city of Yekaterinburg (indirectly, through the municipal enterprise "Contact"), in the second case - two individuals, the director and deputy director of the "municipal" management company V.G. Storozhenko and A.D. Skripnik. Of the approximately 44 thousand personal accounts of the Ural-ST UZhK Fund, approximately 15 thousand have already migrated for servicing to Ural-ST CJSC, and these are precisely the highest quality, selected assets. Dilapidated and old houses with their debts remain on the balance sheet of the “municipal” management company.

Thus, the battle for assets continues. What is their value? In other words, how do municipal management companies manage to make money (and make very good money!) from managing buildings (and even in conditions of low payment collection)? We have identified three main methods, but it is quite possible that the matter is not limited to this.

Firstly, this is a payment for housing maintenance. On average, 480 rubles are collected from one apartment per month under this article. This money goes to pay for the services of the management company itself and is not transferred to any contractors. It is safe to say that the management company does not process them. Let’s take the same one in two faces “Ural-ST”. Multiplying 480 rubles by 44,000 accounts and assuming a collection rate of 85%, we get about 17 million rubles per month. This amount goes to the maintenance of the management company with a staff of 35 people. There are, however, also two contracting organizations (two operational sites), each of which employs approximately 30 people. Even if we assume that operating sites do not have their own income (this is not true), and they are also entirely financed from residents’ contributions under the heading “housing maintenance”, the output still turns out to be more than 150 thousand rubles per employee (remember that we are talking mainly about unskilled workers!). At the same time, the entrances are dirty and not cleaned, there are no light bulbs, and there is a catastrophic shortage of janitors.

The second way to make money is through major renovations. The average homeowner pays 200 rubles a month for it. The amount is small. It would seem that no serious work can be carried out with this money. And it’s true: all major repairs are carried out using completely different funds. The fact is that, as we said above, Yekaterinburg is participating in the federal program for major housing repairs. Financing within its framework is carried out according to the 5/95 scheme. That is, 5% of the funds come from the residents themselves, and 95% is co-financed by the state. So, our analysis showed that all the major repairs that were done in 2008 and are being done in 2009 in my district were carried out precisely under this program, with funds from the federal budget, with partial co-financing from residents. It is not at all clear from the management company’s report where the same 200 rubles paid for each apartment went every month; we did not find any traces of this money. We are not saying here (without direct evidence) that even when carrying out major repairs at the expense of the federal budget, there is a good opportunity to “save” part of this money, for example, by overestimating the volume of work. This explains why, for some houses, the reports of management companies record very specific amounts of repair work, but the residents don’t even know about it...

The third “black hole” is payment for the use of thermal resources. Management companies are actively resisting the installation of building-wide heat metering devices (this was told to me by all the companies that in our city are engaged in the supply and installation of such devices). One UKUT (commercial heat metering unit) costs about 100-150 thousand rubles. While there is no UKUT in the house, the management company has the right and charges residents for heat supply according to average statistical standards, which now amount to 0.0033 Gcal/m2 per month. In this case, the management company pays the heat supplier based on consumption (where accounting is done using main sensors). Why are the residents the losers in this case? Because the standard of 0.0033 Gcal/m2 is still Soviet. Only installing plastic windows in an old panel house reduces actual heat consumption to approximately 0.0016 Gcal/m2, that is, by half. In a new modern house it is even twice as low - approximately 0.0008 Gcal/m2. Thus, the management company pockets a huge difference, and residents overpay for heat supply by 2-4 times - and this is one of the largest cost items in our utility bills!

Resume. The work of “municipal” management companies has changed little over the past 20 years. At the same time, from a financial point of view, their activities are very attractive, as they provide access to multi-million dollar and completely uncontrollable sums. In the housing and communal services sector in our city, about 10 billion rubles are spent annually (half of the city budget!), and, according to my estimate, up to 10-15% of this amount “settles” in the pockets of those who control “municipal” management companies. Residents have no real mechanisms to influence the work of these companies and not overpay for housing and communal services: do not pay for neighbors who are in debt for many months, do not pay for virtual major repairs, do not pay salaries to non-existent janitors, do not pay for heat that did not exist .

Creating an HOA as a chance to correct the situation

Let's start with one figure: on average in Russia the share of homeowners' associations already exceeds 20%, in large neighboring cities with a population of over a million it is around 30-40%. Let me remind you, ours is 11%. This means that, in fact, we have great potential for creating HOAs, and there is no need to be afraid of this. This task is quite feasible for the residents; the road can be mastered by those walking. Homeowners' associations are not an ideal mechanism, there are many problems with them, but in the current situation it is certainly better than continuing to endure theft from management companies and paying more and more for low-quality services in the housing and communal services sector.

Each of the above “black holes” through which money flows in the system of municipal management companies is also a window of opportunity for HOAs. For example, regarding the problem of debt collection. HOAs have real mechanisms to combat them; practice shows that an active HOA is quite capable of achieving full payment of utilities by residents. For example, by decision of a general meeting of residents, a list of defaulters can be posted at the entrances, indicating the amount of debt - already this “educational measure” often produces results. And if not, then the HOA has the right, for example, to turn off the electricity supply or water to the debtors’ apartment until they pay off. The management company could do this, but, as we discussed above, it has no real motivation for this.

Now let's turn to simple arithmetic. Let's imagine a standard residential building with 100 apartments, in which there is a HOA. Without any increase in rent, the partnership will collect 48 thousand rubles monthly under the heading “Housing maintenance”. How can this money be distributed? First, a chairman is needed. As a rule, it becomes an active pensioner or pensioner. For their work they receive, on average, about 10,000 rubles. This is not bad money, taking into account the fact that the work of the chairman of the HOA is very responsible, but does not imply full-time employment. An accountant servicing several houses at once receives 5,000 from each. The situation is similar with the passport officer (2,000 rubles per house). A janitor serving 5 houses will receive 3,000 per month from each, an electrician and a plumber will receive 5,000 each. In total, all monthly expenses from one house will amount to no more than 30,000 rubles (at the same time, decent salaries will be provided for all people hired). The rest of the money will be more than enough not only for taxes and the purchase of light bulbs for entrances, but also for landscaping the surrounding area.

Next, we collect 200 rubles from the apartment every month for major repairs. For the year it turns out to be 240,000. By participating in the state program, which we already talked about earlier, we receive 5 million rubles for home repairs. Enough to qualitatively repair any home, and then you can reduce tariffs.

Finally, the HOA rents out the basement, first floors, and basements. If it is a high-rise building, then he receives money for installing cellular antennas on the roof of the house. Fences the parking lot and collects money for parking if there are offices nearby. In short, if you have the desire and initiative, there are many ways to earn extra money for general household needs; Now all this money passes by the residents. The economics of the partnership are transparent and understandable to any resident of the house. The communal sphere will actually be brought under the control of citizens. All that remains is to convey this idea to the townspeople themselves. I think we can make people understand that. The main thing is that the quality of life and the level of improvement will increase, and a reduction in utility tariffs will become quite realistic.

Resume. In the current conditions, in order to improve the situation in the housing and communal services sector, residents need to take power into their own hands. If they don't do this, then nothing will change. Residents have a legal mechanism for this - the creation of an HOA. Economically, this is completely justified for any sufficiently large apartment building. Further, the HOA may enter into an agreement with the management company, or it may decide to enter into direct agreements with utility providers, but in any case, the residents, through the HOA, will manage their utility bills themselves and will be able to spend them with the greatest benefit for their home.

These are the conclusions. By the end of the summer, we will prepare and work on one example of a standard set of documents and an algorithm of actions for creating an HOA, and, starting in September, on one of the reception days we will work with requests from citizens who want to create an HOA in their home. We will (free of charge, of course) provide a set of documents, advise on legal issues, and help you cope with emerging difficulties. The goal is to achieve in our district in a couple of years a situation no worse than that of Perm - to unite at least 40% of apartment buildings into HOAs.

P.S. Immodestly, but I spent a lot of effort on this text, and I like it. So if a) you liked it, b) it seems useful as a small educational program on utility bills for the general public, then you can promote it. But only if it really seems useful to you!