Repairs Design Furniture

What is included in the current repairs of an apartment building. How to organize the current repair of the MKD. Performing the current repairs at home.

The repair of the MKD entrances is classified as the current, funds for its holding must be allocated by the management company, while at the conclusion of an agreement with the owners of the apartments, it is necessary to specify this duty in it. Below is information about how, in what time, whose forces should be repaired in the entrances, as well as what includes the concept of "overhaul".

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

The access of entrances should be carried out according to plan, so employees of the management company are obliged to track their condition and periodically determine wear. It is possible that it may be necessary to repair outside the graph.

In addition, it may be needed to check up the date indicated in the plan. In this case, the owners of the housing organizes a meeting on which they make a statement. The eldest house gives it to the control company, there can also be a sample of filling.

There is no certain form for such a statement. Nevertheless, there are some requirements for its compilation. It must be written in the name of the head of the departments of housing and communal services. Be sure to indicate the date of the latest planned repairs in the entrance. The application should attach copies of contributions to the capital account of the management company.

The document also describes that it is necessary to do that, while you can attach photos of those areas that need to be repaired.

According to the Housing Code after receiving the application, an appraisal commission is being formed, which is sent to the owners of the apartments, who declared the need to repair.

An assessment of the state of the entrance is carried out, after which the solution is made. If the entrance is in a satisfactory condition, then make only cosmetic repairs. The funds for its holding allocate the Criminal Code from those that are made monthly owners.

If any serious damage is detected in the entrance, repair makes capital. It can be a replacement of a visor, windows or doors, etc. Supporting such work is funded at the expense of funds that tenants contribute to the JSKA account when paying utilities under the Overhaul article.

Opinion expert

When additional charges for the entrance can be required

Alexander Kolomeytsev,

leader: general director NP "National Association of Housing and Communication Organizations"

Situations may arise when an entrance will be able to assemble additional funds from the tenants. For example, fees can be arranged if there is no point on the contract with the management company or they are not provided in the estimates of the HOA, LCD or SEC.

Residents determine the need for repair at the entrance at the General Meeting. They pay for the current repairs monthly, the required amount is included in the account for paying utilities. The cost of repair, as well as the size of the contribution to the management company depends on which services it provides in accordance with the contract with the owners of housing.

In order to ensure the proper state of the general property of the MKD, the management company must fulfill and provide various works and services. Their minimum set determines the decree of the Government of the Russian Federation of 04/03/2013 No. 290. It also contains the procedure for their implementation and provision. Finanounced the provision of these services from the funds included in the payment of housing. Not included in the minimum list of work and services, as well as those, the execution of which is not mandatory according to the terms of the contract (or not in the estimate of the JO), can be fulfilled or rendered after making an appropriate decision at the general meeting of residents. It should be noted that the company does not have the right to not provide services that are in the minimum list, as well as perform the works, which in this list are not and which are not provided in the contract. This ensures the provision of the necessary minimum of services and protects the owners of housing from the imposition of works in which they do not need.

About the program "My entrance" implemented in the suburbs

In 2017, the Gubernatorial program "My entrance" began working in the Moscow region, during which co-financing the repair of entrances. She discovered the possibility of bringing in order entrances with minimal investments for managers and residents of the region.

The need to start such a program has become clear after monitoring. He showed that out of 150,000 studied parts of the entrances more than half are in unsatisfactory condition. It was possible to bring them all in order to bring them in short time in a short time - the launch of the target program with the allocation of budget management organizations as co-financing.

Within the framework of the project "My entrance" is assumed for 2-3 years to lead to the normal state of the entrance in all high-rise buildings of the Moscow region. Repair financing occurs as follows:

  • 30 percent introduces the Government of the Moscow region;
  • 17.5 percent gives the municipality;
  • from zero up to 5 percent collected from tenants, the magnitude of this contribution in each case is determined individually;
  • up to 100 percent the amount is made at the expense of the Criminal Code. They take this money from accumulations formed from the payments of residents for "content and current repair".

The governor's initiative about the repayment of approximately half of the funds necessary for the repair of entrances, has found a wide response from managers working in the region. During 2017, many municipalities walked active repair work, similar plans are available for 2018. The most intensively measures to bring the entrances to the order will unfold with the beginning of the warm season.

In the regulations of the program "My entrance", 5 complexes of work available for executing managers on their own or at the expense of attracted contractors are registered. In each case, the necessary amount of activities are selected. From the proposed complexes, you can take one, several or all five. We list the existing complexes.

  1. Entry group. Input doors, steps, ramps, railing and other elements are repaired or change.
  2. Interior of the entrance. The walls are painted, the floor tile is changing, the ceilings are whiten and so on.
  3. Lighting. Wiring is replaced, energy-efficient lamps and new plaffones are installed, automatic light sensors are set and so on. Outdated elements are replaced with modern.
  4. The garbage collection system. The metal designs of the garbage disposal and its elements are replaced, the garbage receiver is put in order.
  5. Window. Window structures are repaired or replaced. Worried and made of wood old windows change to new plastic, less demanding on operating and maintenance conditions.

The main work on the organization of repair under the program "My Storge" is imposed on the management companies. Municipalities sent to the Criminal Code, which should be placed on the stands to inform residents. The practice of implementing the project showed that the successful repair from management companies is required:

  • collect the owners of apartments and carry out explanatory conversations with them;
  • explain the benefits of participation in the program;
  • dispel speculation and fears.

Sometimes tenants and themselves are active, but in most cases they remain inert, so it is necessary to act as representatives of the Criminal Code.

As the Criminal Code to enter the program "My entrance" and get a subsidy for repairs

To inform the progress of the program, a special site of MenyaEmpodezdy.ru was created. It can be previously checked, is the house or its individual entrances to the project. To get into the program, you need to do the following:

  • to hold a general gauge and make a decision on it to enter the project;
  • to approve a list of repair work in accordance with the above-mentioned complexes (some additional activities outside this list of budget are not subsidized);
  • get a meeting protocol.

Based on the collected documents, the management company prepares estimates, coordinates it and the artist with tenants and starts repair work. Apartment owners have broad powers to determine the basic parameters of the repair. They can choose the coloring of finishing materials, the design of the entrance doors, the form and shape of the lamps and other points. The management organization is obliged to fulfill all these wishes if they fit into a consistent estimate. With the possibility of the Criminal Code can carry out repair on its own.

At the acceptance of repair work, there is a representative of tenants, it is usually the chairman of the MKD Council. With a ready-made acceptance act, the management organization addresses local governments to obtain the costs of cost compensation program.

What work is included in the repair of the MKD entrances

The Criminal Code is obliged to do a repair in the entrances, the list of works approved by the Resolution of the Civil Code of the Russian Federation for the construction and housing and communal complex of September 27, 2003 No. 170. The decision establishes also with which periodicity should be carried out: 1 time in 3 years or in 5 years. It depends on the state of the entrances and the type of house. Repairs can be carried out more often, for this it is necessary to decide the general meeting of owners of housing.

Conducting these works is an obligatory for the management company, even if they are not included in the contract concluded with the tenants of the house. Premiums for redecorating residents should not exercise a separate article, they are paid for the maintenance and repair of housing.

Separately, citizens must pay for the overhaul of the common property of the house. Fund of major repairs are formed from funds from paying this article. It is funded by capital repairs. Their list approved legislatively (art. 166 LCD RF). The amount of contributions is set in each subject with regulatory legal acts. The Criminal Code should:

  • repair all-friendly engineering systems of electrical, heat, gas, water supply, drainage;
  • repair and, if necessary, replace the equipment of elevators and their mines;
  • carry out roof repair;
  • carry out repair work in basements;
  • repair the facade of the building;
  • repair the foundation of the MKD.

From the above list it is seen that repair in the entrances does not apply to the capital. There is a methodological manual for the maintenance and repair of the Housing Fund of the MDC 2-04.2004 (approved by the Gosstroke). According to it, the current repairs should be carried out in accordance with the plan and is necessary to restore the health or performance of the residential building. Such works provide painting and replacement of windows in the windows, including in the entrances.

Not everywhere requires the entire list of works immediately. Therefore, the owners must organize a general meeting, determine the amount of necessary work, to draw up a protocol of the assembly of owners. After they should contact in the Criminal Code. The application must contain a compiled list and the date of the last repair work. Residents will need to put their signatures. Usually in the entrances are required:

  • paint walls;
  • whiten (or paint) ceiling;
  • replace glass on the windows or insert when they are missing;
  • repass the tambour;
  • replace the floor covering in some areas;
  • replace mailboxes that have come to the dissent or repaired with the possibility;
  • paint battery;
  • replace (repaired) and paint the railing;
  • replace lighting items;
  • repair the doors and hatches in the entrance of electrical shields, if necessary, replace them;
  • repair (or equip in the absence) visors;
  • make handrails at the entrance;
  • replace garbage truck valves designed to load garbage.

Starting the "My Star" program is a good time to replace the mailboxes mentioned in the previous list. Many managers regarding this, unconditionally needed in each entrance of the equipment arise disputes with residents. For example, with the original absence of boxes, the owners of apartments may demand from the management of their installation, and for its own account. Managing organizations challenge such requirements. Conflicts often reach the hill scope and prosecutor's office.

Here you need to share two possible situations.

  1. Mailboxes are available, they are in unsatisfactory condition and require repair. The Order of the Ministry of Regional Development No. 45 of 2007 speaks of the entry of these boxes to the composition of general-purpose property. This means that the Criminal Code is obliged to keep them in normal condition, and money for the implementation of this goal is taken from the accumulations of the residents of the "maintenance and repair of common property".
  2. Mailboxes in the entrance no. In this case, the FZ-176 of 1999 should be guided, in which the obligation to install such boxes on the first floor is consolidated by the construction organization. Costs for the acquisition and installation of subscriber postal cabinets are included in the estimate of the construction of the MKD. The subsequent maintenance of them is engaged in the management of residents.

It turns out that in the absence of boxes, take funds to buy and install from money collected on the "content and repair of common property". Residents should pay it additionally. Means on the installation of missing mailboxes are collected separately and divided equally between all apartments.

This list can be expanded depending on the needs of housing owners.

With the formation of new standards of comfort and safety of accommodation in high-rise buildings, the list of works during the repair of entrances is expanded. In 2018, the surveillance video cameras were included in the list of additional activities. In this regard, it was revised in the direction of increasing the maximum value of the fulfillment of a complete set of work on the repair of entrances. For 5-storey, it was raised to 220,000 rubles, for 9-storey - up to 550,000 rubles.

Video surveillance in the entrances is an important element of providing residents. A surveillance system operating in Moscow helped in 5 years to reduce the number of crimes committed by 19.4 percent. A significant part of the benefit was brought, including cameras in the entrances. In the standard case of the Criminal Code establishes them so as to shoot:

  • all incoming in the entrance and emerging from it;
  • floor platform;
  • pad in front of the elevator;
  • what is happening in the elevator;
  • exit to the roof (if available).

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

What order is carried out current repairs in the entrance of the MKD

First of all, it is necessary to inspect the entrance to determine the scope of work. Based on this, the estimate is drawn up, which must be approved. Next, you should choose a brigade that will keep repair work, make up and sign a contract. Only after that you can buy everything that is required for repair.

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

First, it should be found out if there is no need to replace or repair the waterproofing layer of the roofing coating.

  • repair systems of heat, water supply, drainage;
  • replacement of windows;
  • redecorating.

Preparation is required before conducting cosmetic repairs. From the wall panels, they remove the plating or paint layer, if necessary, plastering, closeing all the slots.

Then the walls and ceiling of whites, paint or glue wallpaper, which depends on the decision taken at the general meeting of the decisions. Finally, leave the painting of window frames, railings, plinths.

The management company is obliged to warn tenants before starting repair. To do this, the announcement is postponed in the entrance, which indicates the following information:

  • deadlines for repair work;
  • the name of the contracting organization;
  • telephone for communication with the representative of the contractor;
  • Full name

When repairing public property, workers must take care of the preservation of personal ownership of residents. So that the entrance doors of the apartments are not blocked when painting and packed, they are covered with a protective film. Accumulating construction garbage garbage from the entrance and from the courtyard area it is necessary to export within a day. To storage it on the lawn and in other inappropriate places until the end of the work is prohibited.

An organization that has completed an entrance repair gives it a two-year warranty. Throughout this period, all detected shortcomings are eliminated at the expense of the artist.

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

The management agreement of the apartment building suggests that the management organization should repair the common property (including entrances) at the request of apartment owners (according to Part 2 of Art. 162 of the Housing Code). Repair work is funded from funds that are received when paying for the owners of utilities (part 2 of Art. 154 of the Housing Code).

The revenue of the Criminal Code, taken into account on the loan of the account 90, is paid to pay for services for the content of housing and the implementation of current repair work.

Recognition of the management company of revenues should be carried out as its duties (when transferring goods or the provision of services to owners), which is established by IFRS "Revenue under contracts with buyers".

Identification of revenues is carried out on the basis of paragraphs 22-30 IFRS 15. A separate article should reflect the work and services, and the provision of which occurs at different times. Account 90 "Sales" requires that the analytical accounting of revenue from current repair work is organized. The need to prescribe income from the repair of common property by a separate article is dictated by the fact that the current repairs are carried out on the basis of the decision of the general meeting of apartment owners or the Council of Apartment Building. The requirement for the extraction of housing content and repair work of the common property of apartment buildings contains the following national standards:

  • order of Rosstandart dated October 27, 2014 No. 1444-st (entered into force on 01.07.2015);
  • order of Rosstandard dated July 29, 2015 No. 1005-state (entered into force 04/01/2016).

The services rendered for the current repair of the general property of the apartment building are subject to value added tax in accordance with Art. 146 of the Tax Code.

If the Criminal Code concludes a contract for the current repair of common property in an apartment building with an organization, which directly implements the provision of the required services (work), then it is exempt from the payment of value added tax (according to sub. 30 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation). In this case, the accrual of VAT on the cost of services for the maintenance and repair of common property does not occur. When the contractor places the amount of VAT on the repair work carried out, it is taken into account in accordance with paragraph 2 of Art. 170 of the Tax Code.

If the Criminal Code concludes contracts for the provision of services (carrying out work) that are not subject to VAT (in accordance with the sub. 30, paragraph 3 of Art. 149 of the Tax Code) and at the same time receives subsidies from the municipal budget sent to pay for such services (works), then these funds do not need to be added to the tax base. This prescribes a letter of the Ministry of Finance of the Russian Federation of 08/31/2015 No. 03-07-11 / 49921.

Money arriving at the account of the management organization from apartment owners for repair work is not subject to value added tax only when they are collected and form a fund or reserve.

When the funds of the management company receives use, then the taxable VAT tax base increases, because funds are already sent either to prepay the services (works), or directly to pay for the cost of the repair work (services rendered), and in this case it should be addressed VAT according to current legislation.

The funds that pay the owners of apartments of an apartment building in the management organization, HOA, LCD, ZhS, are funds for targeted financing and can be sent to pay for work on the current or overhaul of common property in the MCD (under the sub. 14 Art. 251 of the Tax Code) .

When a fund for repair work is still formed, funds are not subject to income tax nor value added tax. Contributions for current repairs in accounting are accrued: Debit 76 Credit 86.

  • The law on silence in Moscow and the region from January 1, 2018 and as a rule to use it correctly

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

The cost of carrying out repair work is collected by the debit of account 20, the value added tax is taken into account in the account 19 and can be deducted if the conditions of Art are observed. 171 of the Tax Code.

When the work is completed, the debate of the debit 62 Credit 90-1 should be accrued to the value added tax (Debit 90-3 Credit 68). VAT, which the organization will pay from advance payments, can be deducted: Debit 68 Credit 62. The account 62 forms receivables of owners, it is written off at the expense of the repair fund.

  • The capital repairs of apartment buildings: features of the formation and purpose of spending

Opinion expert

Accounting and Tax Accounting for the repair of entrances of the HOA, LCD, ZhSK

Zhukova E. I..,

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

Housing departments are not commercial organizations. In the formation of their tax base, contributions paid under the entry, membership, mutual contributions, funds who are donated, as well as funds from the organization from members of the HOA and forming a reserve for repair work, including overhaul ( Sub. 14, paragraph 1 of Art. 251 of the Tax Code). This applies to organizations that use the general and simplified taxation system.

The tax rate of management organizations, homeowners, LCD, LCD, LCD does not include funds from which a fund for conducting both current repairs and overhaul (in accordance with paragraph 3 of Article 162 of the Tax Code of the Russian Federation).

If the work on the current repairs performs a contracting organization, then their value should be addressed by VAT.

Accounting is considering funds for repair work as targeted if their collection is carried out in the same way as the overhaul fund, and the details are not stipulated in advance.

If the decision on the payment of repair is accepted with the reservation of the deadlines, the establishment of the list of necessary works and their value, then the formation of income of future periods is required.

Payments coming from members of the HOA are not income of the partnership, and serve as a means of targeted financing, for their accounting, the Balance account 86 "Target Financing" is used.

Account 76 "Settlements with different debtors and creditors" (debit 76 Credit 86) is intended to reflect the debts on the payment of targets.

  • tools received by fact: Debit 51 Credit 76;
  • write-off of funds aimed at paying current expenses: Debit 86 Credit 202.

Funds that go to the Association of Housing Owners are deducted:

  • members of the partnership;
  • owners of apartments that are not members of the partnership.

Accounting provides for the postformation of funds introduced by members of the Partnership: Debit 51 "Settlement accounts" Credit 76.5 "Calculations with the owners of the premises".

Accounting for cash receipts from housing owners who are not members of the HOA: Debit 51 "Current accounts" Credit 62 "Calculations with buyers and customers". Accounting for payments under the article "Content and Current Repair of Housing" is carried out on the loan of account 90 "Sales".

During accounting, it is important to compare the amounts of funds that are charged and directly spent on the payment of work (services).

Accounting can be carried out in different ways:

1) Use account 96 "reserves of upcoming expenses" by creating a single source of financing on it:

  • Debit 86, 76-5, 84 Credit 96 "Reserves of upcoming expenses" - means that can be spent every month in accordance with the estimate;
  • Debit 96 Credit 10, 60, 69, 70, etc. - actual expenses;

2) take into account the costs separately, creating a separate account for the estimates. Analyzing it for each cost of expenses and making a debit with a loan, it is possible to determine whether there is a savings or a medium overrun tV.

How the owners can control the repair of the MKD entrances

Housing owners can monitor repair work. In the entrance should be pure. Workers are required during the day to periodically take the construction trash from the entrance, while it is categorically forbidden to leave it at the local area. When painting the walls and whitewash the ceilings, workers repair brigade must close the input door of the apartments to not blur them. Complaints of residents for non-compliance with these requirements takes the Criminal Code, as well as the Goszhiliospect. In addition, the organization responsible for the repair should ensure work on time, in accordance with the schedule. Very important point - delivery of the object. As a rule, it does not work out the first time. This is due to the fact that the brigade detected after acceptance will no longer finish. Therefore, residents carefully treat this issue.

Persons involved in the acceptance of the repair work:

  • employees of the contractor;
  • employees of the Criminal Code;
  • one of the owners who authorize the MKD residents;
  • hospital inspector;
  • deputies of the Municipal Assembly of the Area.

Each member of this commission must sign an act of acceptance of work.

  • Accounting Commission of an apartment building: the order of election and role in the meeting of owners

That residents can take, if the repair of the MKD entrances is not performed

The management company is obliged to periodically repair the general property of the MKD, including entrances. Otherwise, owners can make it fulfill their duties by using one of the options below.

Option 1. Claim

It is recommended to issue 2 or 3 copies, one of which should be registered in the office of housing and communal services, to send another to the admission administration. The third copy of the owners of the apartments leave themselves.

The term of consideration of the claim from the owners of the apartments can be up to 15 days.

If the claim is recognized as reasonable, the owners of housing should:

  • organize a general meeting on which to determine the list of necessary works and approve it;
  • make a defective statement by including this list into it;
  • create a document confirming the start of repair.

The control over the implementation of the repair work is carried out by the owners. This is necessary, since in the process it may be found out that the approved list is incomplete and more serious repairs are required (capital). Paying such works by residents will need a separate article.

The owners of the apartments have the right to demand from working cleanliness in the entrance during the repair, timely removal of garbage, and when these requirements are not fulfilled, complaints can be sent to the management company.

Upon completion of the repair, the act of its acceptance is drawn up, which after signing it becomes evidence of qualitatively performed works. There is a special database where photos of repaired entrances are entered.

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

If the claims of owners is not satisfied, then they have the right to write a complaint to the Government.

Documents you need to provide:

  • photocopies of the contract with the management company;
  • a copy of the claim aimed earlier in the Criminal Code;
  • a copy of the response of the management organization on it;
  • a list of repairs approved by residents;
  • act of assessment of the state of the entrance (defective statement).

To the complaint, it is necessary to attach a document in which it will be indicated that it is not suitable for housing owners in a state of entry. In accordance with the legislation, the housing inspection may consider the complaint within 30 calendar days, after which the answer should be given.

Refuse to satisfy the complaints may if some tenants have debt to pay utilities. However, it is illegal, since those who have no debt should not suffer because of this. In addition, the management company has the right to submit to the court on those citizens who do not pay for the apartment.

If the housing inspection did not answer anything, then you can re-send a complaint. As a rule, management companies after receiving such a letter still begin to fulfill their duties. You can complain for the second time:

  • general Director of the Criminal Code;
  • in the management of housing and communal services of the city;
  • to the Consumer Rights Department;
  • deputy Head of the Regional Division of Housing Inspection;
  • to the prosecutor's office.

Option 3. Judicial proceedings

In case, after writing a claim and complaints of shifts, it has not happened, it is possible to submit to the court in order to pay the homes to the residents compensation for moral damage. As a rule, before the court, it is rare, managing organizations try to meet the owners if they have complaints.

If the lawsuit in the court is still filed, then it will benefit, most likely, housing owners.

4 examples when repairing the entrances of the MKD Brought to court

Example 1. The responsibility of the UO is to organize repair work in the entrances of the MKD

The court ruled that the Criminal Code is obliged to conduct cosmetic repairs in the entrances, plastering and painting the walls, ceilings on staircase spans and cells.

During the proceedings, it turned out that the state of the House of the House of the House of Homelinsky was previously organized, during which there was a non-compliance of the operating conditions to existing standards and rules. The assessment was issued, requiring eliminating violations, which was not done.

The management company in his defense stated in court that the available funds for repair work lacks and that the list of work included in the approved residents is not provided for in the contract. Also, the Criminal Code argued that the maintenance of the MKD entrances should be collected from the owners separately, and it follows only after the appropriate solution to the owners of apartments at the general meeting. All these arguments were rejected by the court. (See the appeal definition of the Moscow Regional Court of 10.06.2013 in case No. 33-12585 / 2013.)

Example 2. Terms of repair work are established in the rules and norms of technical operation of the Housing Fund and must be observed

According to the decision of the Criminal Court, the Criminal Service should organize repair work at the MKD entrance, the list of which is as follows:

  • shuttering walls and ceiling;
  • glue painting of walls, stairs, ceilings;
  • painting window frames, heating radiators, oil paint rail;
  • installing pens, spingalet;
  • restoration of window frames, etc.

According to the court decision, the responsibility of the UO is ensuring and maintaining the proper state of common property in apartment buildings, as well as the creation of conditions favorable and safe for living.

Although at the general meeting of residents and it was not decided to carry out the need for current repairs, the management company was still obliged to carry out the repair of the MCD common property on time approved in the rules of the Gosstroy. (See the appeal definition of the Murmansk Regional Court of 24.07.2013 No. 33-2479.)

Example 3. Repair work must be carried out, despite the fact that some apartment owners have duty to pay utilities

By the decision of the Code of Criminal Code, the necessary repair work in the entrance of an apartment building, namely, to carry out the cosmetic repair of wall panels, ceiling, staircases and cells, fences; Install window frames, doors; repair wiring; repair garbage disposal.

In its defense, the management organization announced the availability of several owners of debt apartments for utility bills. The court rejected this argument.

It is worth noting that during the proceedings in the second judicial instance, it was considered illegal by the requirement of residents from the management company to carry out work related to overhaul. (Appeal definition of the Yaroslavl Regional Court of 02.08.2012 in case No. 33-3687.)

Example 4. The management company is obliged to organize repair work in the entrance, as they do not relate to overhaul

The court ordered the WE to fulfill the work in the entrance of the MCD relating to cosmetic repairs (to plaster and paint the walls and the ceiling).

Repair of the entrances of the MKD on the initiative of tenants

As a rule, managers are tightened with repair in the entrances, even if they are in a deplorable state.

To repair, the owners can do as follows:

  • open litigation with a management company that can last long enough;
  • take the organization of repair work on yourself (repairing the entrance by own forces or use the services of a construction brigade).

Usually owners choose the second option. In this case, you can quickly bring the entrance to the proper condition by purchasing independently building materials. In addition, part of the works can be entrusted to having experiences with residents, saving in this way to pay for workers' services.

What funds are carried out repair of the MKD entrances in this case? If the owners decided to organize repair in the entrance on their own, then all expenses lay on them.

Nevertheless, after the end of the repair work, some of the money can still be returned, for which it will be necessary to present:

  • act on the state of the entrance before repair;
  • estimate for repairs;
  • checks for purchased building materials;
  • act of acceptance of work;
  • application for the refund of the part of the funds spent on the repair of funds in the HCEK;
  • proof of the need for repair.

In case of refusal, tenants can go to court.

It is not worth counting on the reimbursement of 100% of incurred costs, especially if the notable materials were purchased, and the aim of the work was to ensure security, improving the appearance.

Instances that will consider the application for reimbursement of expenses, be sure to check how much particular work was needed. Completely expenses can compensate if without carrying out the repair of accommodation in the entrance was unsafe for tenants.

Information about experts

Alexander Kolomeytsev, general Director NP "National Association of Housing and Communication Organizations. Expert Systems of Voluntary Certification NP Housing Communner Service ".

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

About what is meant under the concept of the current repair, most of the residents of apartment buildings do not really know anything. And there is nothing surprising in this, Since the representatives of housing and communal services themselves are often confused in detailconcerning their work.

This is due to insufficient lighting in the legislation of many issues from the housing and utilities spheres - white spots or legal vacuum a lot and this fact allows us to develop any unpleasant bureaucratic schemes.

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Therefore, residents, renting apartments or their owners in an apartment building, will be worthwhile at least to superficially familiarize themselves with their rights.

All repairs are conditionally divided into two types:

  • capital;
  • and current.

The first are performed in order to capitalize the building, the second maintain it in dwelling and are held regularly. For example, once every three or twelve months. That is, the second type of repair work is necessarily planned by communal services and does not depend on whether the building needs in serious restoration.

To fully participate and control the stroke of repair, you need to know about.

Usually, current repairs are reduced to the diagnosis of the building and eliminate small faults (for example, in boiler equipment). They relate to exclusively common property.

It is impossible to demand from repairmen carrying out intravascular works - they do not belong to the current repair of the whole house

Types of jobs

To determine the type of work included in the current repairs, it is necessary to clarify what exactly applies to the common property.

This list includes:

  • equipment related to the security system - intercoms, entrance doors, video cameras;
  • mailboxes;
  • elevators, including shafts;
  • heatons and power grids in the entrances;
  • risers of water supply systems (cold and hot);
  • square of basements, their equipment;
  • roof;
  • all facade;
  • foundation.

That is, in the general use is everything that does not belong to individual individuals. And this property should be put in order according to plan and regularly. Means for this repair are collected from the tenants, too regularly. If you view utility bills, you can detect the corresponding string in them.

The list of works should include:

  • diagnostics;
  • drawing up the estimates and distribution of the amount received between the tenants (a housing cooperative is usually dealing with this issue);
  • repair, which primarily eliminates all minor problems, and then modernization of the house (at the request of tenants).

To modernization refers, for example:

  • installing video surveillance,
  • replacing elevators or old building designs.

To eliminate small problems: replacing light bulbs, wiring, troubleshooting in the ventilation system, sewage, plotting (it can be replaced by individual nodes or seals, seals, cranes, etc.), insulation of the heating system and its repair, painting, Watching, floor replacement, ladder repair, elevator mine equipment, roofs, foundations and facades - the list is large enough.

The entire list of works can be seen in the signed with the management company. It is these actions that should be carried out regularly. If something is not reflected in the contract, the tenants are not entitled to demand it during repair.

The cost of repair for each tenant will be determined by the housing cooperative according to the apartment in the apartment. The whole amount calculated on the estimate is divided into common square meters in the house, and then multiplied by the footage of each individual apartment. There is a second way to distribute the total amount - it is divided into the number of apartments and the payment for each apartment is the same. But this method is used extremely rare.

Who holds repairs

The management company is engaged in repair issues. To replace one tenant, for example, the flowing roof will not be possible - for this it is necessary to obtain the resolution of the construction site and the company itself.

The management company independently attracts contractors, concludes agreements with them and controls their implementation.

Also, a housing cooperative (Article 740 of the Civil Code) can be performed as a customer of work.

If there is no repair

The unscrupulousness of the repairmen and the theme of offended tenants has long become "proverbs in the towns". To deal with troubles and solve the problem with repair, tenants need to take the following actions:

  • To contact the management company directly - its representative is obliged to compile an appropriate act, on the basis of which work should be carried out (or eliminated shortcomings).
  • In case of non-fulfillment of repair, the tenants are submitted to the complaint first in the company itself, and then to the municipality (department of the housing and communal services of the city administration). Higher instance for appeal General management of housing inspection.
  • Residents may require elimination of all problems or conducting a comprehensive repair in accordance with the contract with the management company, and in case of refusal to go to court.
  • Also, tenants are entitled to unilaterally change the management company that cannot be copier with their duties.

The decision is made at the general meeting of owners at the end of this year (Art. 162 LCD). All documents should be transferred to a new management company or one of the owners (if direct control is selected).

Repair of the entrances of the MKD is, as a rule, the current repairs, the funds for its conduct should be provided in the estimate for the maintenance and maintenance of common property. The article tells how, who and in what time frames are repaired in the entrances of apartment buildings (MKD), as well as when such repairs can be attributed to the concept of "overhaul".

Repair of the entrances of the ICD

The repair of entrances should be provided for by the current repairs for the year. Employees of the organization management MKD must follow the state of the entrances and determine wear. It is possible that the repair may be needed and outside the graph, if the state of the entrances deteriorates sharply, for example, after winter.

If the state of the entrances deteriorated, and the management organization does not carry out repairs, the owners of the premises in the house are collected and held a meeting, which prepares the application to the Criminal Code. If the house is managed by a housing association (HOA, LCD, LCD), there will be enough mass appeals to the Board of Housing Association.

The application must be written in the name of the sole executive body of the Company (for example, the Director of the Criminal Code). We certainly need to specify the start date of the required repair in the entrance. The statement is also described, which specifically needs to be done, apply photos of the places you want to restore.

In accordance with the LCD of the Russian Federation, after receiving the appeal, a commission convenes to explore the need for repair. According to the results of assessment of the circumstances, the Commission takes one of two decisions: 1) the state of the entrance is satisfactory, to make only cosmetic repairs on the money provided for in the estimate of the content and maintenance of OI MKD, 2) has significant damage, overhaul is necessary. Financing works on overhaul is made at the expense of the capital repairs fund (from the account of the regional operator or from the special purpose of the house).

Additional fees for repairs

A situation is possible when some elements of the entrance (input group of the house) cannot be repaired at the expense of the current repairs, neither by capital. In this case, it is possible to assemble additional contributions.

The minimum list of works and services for the management of MKD, as well as the procedure for their implementation, is listed in the Decree of the Government of the Russian Federation of April 3, 2013 No. 290. These services are paid by the owners of the premises in the composition of the Tariff for the content and maintenance of the OI MKD (housing services). Not included in this minimum list, as well as those and services that are not included in the estimate of the housing association or in the management agreement, can only be fulfilled on the basis of the relevant decision of the General Assembly.

It is necessary to emphasize that the UO is obliged to provide services that are in the minimum list. But it is not obliged to make works, which in this list are not and which are not provided for in the Management Treaty of the MCD.

Works that are included in the repair of the MKD entrances

The Criminal Code should do repair in the entrances of the apartment building, the list of works approved by the Resolution of the Gosstroy dated September 27, 2003. The regulatory document also establishes the frequency of work: 1 time every three years or in five years. It depends on the type of house and the state of the entrances. In other time, the repair may be more often, if there is a corresponding decision of the Aspaling meeting. Contributions for current repairs are included in the maintenance and maintenance of OI MKD.

When carrying out repair work in the entrances usually requires:

  • paint walls;
  • whiten (or paint) ceiling;
  • change the glass on the windows or insert when they are absence;
  • repass the tambour;
  • replace the floor covering in some areas;
  • change broken mailboxes or repair them;
  • paint battery;
  • restore or replace the railing;
  • replace broken light bulbs;
  • repair or replace the doors;
  • repair the visors of the roofs;
  • make or restore the entrance handrails;
  • change the garbage protection valves created to load garbage.

This list can be increased depending on the needs of the owners of the premises. For example, enable video surveillance cameras. Camcorders in the entrances - an important security element.

Separately contributions to the capital repairs of the house are made. The list of work on overhaul is fixed in the Housing Code of the Russian Federation (Article 166). The size of the minimum contribution is established in each subject of the Russian Federation. The management organization must:

  • repair all-friendly engineering systems of electrical, heat, gas, water supply, drainage;
  • repair and, if necessary, replace the equipment of elevators and their mines;
  • carry out roof repair;
  • carry out repair work in basements;
  • repair the facade of the building;
  • repair the foundation of the MKD.

Unfortunately, a list of works on "overhaul" is very small, direct indication of such a type of work as "repair of entrances" in it. Therefore, when conducting an overhaul entrances, the works themselves are sometimes called "partial repair of the facade", since the repair of the facade is listed in the list of work on overhaul.

In what order is carried out repair of the entrances of the MKD

Based on the inspection of the entrances, the estimate is drawn up. Next, the contractor is selected, which will maintain repair work, is drawn up and the contract is signed. After that, you can buy everything that is required for repair.

  • repair of the waterproofing layer of roofing coating,
  • repair ceiling;
  • repair of systems of heat, water supply, drainage, if they are in the entrance;
  • windows repair (glass replacement);
  • cosmetic wall repair;
  • floor repair.

Before repairing the necessary preparation is carried out. In addition, the Criminal Code must warn residents by hanging information about the upcoming repair (timing, the name of the contractor, telephone for communication).

When repairing public property, workers must take care of the preservation of personal ownership of residents. So that the entrance doors of the apartments are not blocked when painting and packed, they are covered with a protective film. Accumulating construction garbage garbage from the entrance and from the courtyard area it is necessary to export within a day. To storage it on the lawn and in other inappropriate places until the end of the work is prohibited.

Accounting and tax accounting of UA's expenses for repair of entrances

The management agreement of the apartment building suggests that the management organization should repair the common property (including entrances) at the request of apartment owners (according to Part 2 of Art. 162 of the Housing Code). Repair work is funded from funds that are received when paying for the owners of utilities (part 2 of Art. 154 of the Housing Code).

The revenue of the Criminal Code, taken into account on the loan of the account 90, is paid to pay for services for the content of housing and the implementation of current repair work.

Recognition of the management company of revenues should be carried out as its duties (when transferring goods or the provision of services to owners), which is established by IFRS "Revenue under contracts with buyers".

Identification of revenues is carried out on the basis of paragraphs 22-30 IFRS 15. A separate article should reflect the work and services, and the provision of which occurs at different times. Account 90 "Sales" requires that the analytical accounting of revenue from current repair work is organized. The need to prescribe income from the repair of common property by a separate article is dictated by the fact that the current repairs are carried out on the basis of the decision of the general meeting of apartment owners or the Council of Apartment Building. The requirement for the extraction of housing content and repair work of the common property of apartment buildings contains the following national standards:

  • order of Rosstandart dated October 27, 2014 No. 1444-st (entered into force on 01.07.2015);
  • order of Rosstandard dated July 29, 2015 No. 1005-state (entered into force 04/01/2016).

The services rendered for the current repair of the general property of the apartment building are subject to value added tax in accordance with Art. 146 of the Tax Code.

If the Criminal Code concludes a contract for the current repair of common property in an apartment building with an organization, which directly implements the provision of the required services (work), then it is exempt from the payment of value added tax (according to sub. 30 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation). In this case, the accrual of VAT on the cost of services for the maintenance and repair of common property does not occur. When the contractor places the amount of VAT on the repair work carried out, it is taken into account in accordance with paragraph 2 of Art. 170 of the Tax Code.

If the Criminal Code concludes contracts for the provision of services (carrying out work) that are not subject to VAT (in accordance with the sub. 30, paragraph 3 of Art. 149 of the Tax Code) and at the same time receives subsidies from the municipal budget sent to pay for such services (works), then these funds do not need to be added to the tax base. This prescribes a letter of the Ministry of Finance of the Russian Federation of 08/31/2015 No. 03-07-11 / 49921.

Money arriving at the account of the management organization from apartment owners for repair work is not subject to value added tax only when they are collected and form a fund or reserve.

When the funds of the management company receives use, then the taxable VAT tax base increases, because funds are already sent either to prepay the services (works), or directly to pay for the cost of the repair work (services rendered), and in this case it should be addressed VAT according to current legislation.

The funds that pay the owners of apartments of an apartment building in the management organization, HOA, LCD, ZhS, are funds for targeted financing and can be sent to pay for work on the current or overhaul of common property in the MCD (under the sub. 14 Art. 251 of the Tax Code) .

When a fund for repair work is still formed, funds are not subject to income tax nor value added tax. Contributions for current repairs in accounting are accrued: Debit 76 Credit 86.

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

The cost of carrying out repair work is collected by the debit of account 20, the value added tax is taken into account in the account 19 and can be deducted if the conditions of Art are observed. 171 of the Tax Code.

When the work is completed, the debate of the debit 62 Credit 90-1 should be accrued to the value added tax (Debit 90-3 Credit 68). VAT, which the organization will pay from advance payments, can be deducted: Debit 68 Credit 62. The account 62 forms receivables of owners, it is written off at the expense of the repair fund.

If the repair of the entrances is not performed

The WE should periodically repair the OI MKD, including entrances. Otherwise, the owners have the right to force the WE to fulfill their duties. Consider how it can be done.

  1. Claim against UO

It is recommended to issue 2 or 3 copies, one of which should be registered in the office of housing and communal services, to send another to the admission administration. The third copy of the owners of the apartments leave themselves. The term of consideration of the claim from the owners of the apartments can be up to 15 days.

  1. Complaint of housing inspection

Regardless of the presentation of the claim, you can write a complaint with the housing inspection. However, it is best to first wait for the consideration of the claim received by the UO. In the complaint, it is necessary to indicate that it is not suitable for housing owners in a state of entry. The hillose is obliged to consider and give response to residents within 30 kalen.

If the housing inspection did not answer anything, then you can complain to the Department of Consumer Rights Protection, Head of the Regional Office of the Housing Inspection, to the Prosecutor's Office.

  1. Trial

When all the ways are exhausted, it is possible to submit to the JSC with the requirement of payment of compensation for moral damage. Usually the plaintiffs benefit such things, so the UO is trying not to bring the case to the court.

Repair of the entrances of the MKD on the initiative of tenants

It happens that the UO is tightened with repair, even if the entrance is in poor condition. Owners can in this case long to sue the Organization, Managing MDC, and can take the organization of repair work on themselves (repairing the entrance by own forces or use the services of a construction brigade).

Very rarely, but sometimes the inhabitants brought to despair, choose the second option. In this case, all expenses on the payment of repair work lie on the shoulders of the owners of the premises. However, at the end of the repair, some money will be returned if the following documents will be issued:

  • act on the state of the entrance prior to repair and other evidence of the need for repair;
  • contract and estimate for repairs;
  • checks for purchased building materials, if they needed to buy them on their own
  • (80%) 5 vote [s]

Current repairs are restoration activities aimed at eliminating defects of an apartment building (MCD) in order to maintain acceptable conditions for the residence of citizens. The service is due to the tenants, which means they are in the right to receive all the information on the expenditure of funds.

List of current repair objects

Current repairs are a number of planned works of various profiles, the control of the execution of which is carried out by the management organization and the HOA. However, the list of works on the current repair of an apartment building, regularity and timing are set in open voting mode. This requires to organize a meeting of housing owners.

Repair work covers the territory within the MKD:

  • basement;
  • technical buildings;
  • elevators;
  • facade (including windows);
  • roof;
  • balconies (external condition);
  • priest territories.

The exceptions are residential premises - apartments. There, the necessary manipulations are carried out at the expense of their owners.

What should be repaired

The management company takes responsibility for the current repairs of a residential building in the specified territory. For each facility, a number of troubleshooting and defects are carried out:

  1. Roof: Restoration of the proceeding sites, replacement of a defective coating.
  2. Walls: Correction of appearance (does not apply to structures inside the dwelling) and strengthening.
  3. Foundation: Replacing masonry elements, elimination of cracks and humidity.
  4. Overlap: Strengthening and restoring structures.
  5. Windows: Full replacement of old blocks or some details.
  6. Porch: Restoration of visor, walls, footing coating, steps and front door.
  7. Floors: Strengthening design, cosmetic correction, restoration of impaired waterproofing with the condition of complete recovery of coatings.
  8. Ceilings: surface alignment, whitewashes.
  9. Ventilation: regular cleaning, troubleshooting and damage.
  10. Heating equipment: Preparation for seasonal inclusion / disconnection, heat supply control.
  11. Garbage cutting: cleaning and establishing the mechanism.
  12. Water supply and sewage: Elimination of failures leading to the cessation of water supply, cleaning pipes.
  13. Power supply: Replacing wiring on faulty areas, restoration or replacement of switches, sockets, electrical meters, etc. Current repairs in this direction is performed in the territories of a residential building intended for general use.
  14. Oven: types of work on the functioning of functioning, including and the crossing of individual fragments or the entire focus. The management company is engaged in the repair of this facility only provided that its operation is carried out at least two apartments.
  15. Elevator: Conducting regular maintenance, troubleshooting, sanitary manipulations.
  16. Balconies: glazing and external reflection, interior decoration is carried out at the expense of housing owners.
  17. Surrounding areas: Refining of the land plot, i.e., landing of trees and shrubs, restoration of benches and urns, objects of children's entertainment complexes and arbors, replacement of illiquid equipment, restoration of paving tracks.

IMPORTANT! The list of activities carried out can be regulated individually, taking into account the state of the house, organizing the functioning of its systems and the wishes of tenants.

Financial Side Question

It is no coincidence that residents affect the stages of restoration work, the cost of which is included in the fee for the current repairs of an apartment building. It is they bring part of the funds for the current repairs, however, the decision on the need to carry out certain events for liquidation and troubleshooting remains for the management company.

The process of payment of the current repairs of the apartment building is made monthly by equal parts: the required amount is included in the regular payment along with utility bills.

IMPORTANT ! Questions on project financing are regulated at the legislative level, which is approved Art. 154-156 Housing Code of the Russian Federation,as well as Rules of content and current repair of common property (Decree of the Government of the Russian Federation, adopted 13.08.2006).

According to the second specified document, the content of common property should:

  • provide technical safety of the premises;
  • guarantee the safety of property: personal, municipal, state, etc., i.e. the state of the house should not lead to losses under this article;
  • provide the ability to operate with residents of all non-residential premises and adjacent to the building of land;
  • ensure the safety of housing owners;
  • guarantee the health of the technical equipment established in order to ensure citizens by communal resources, for the provision of which is responsible for the organization of housing and communal services;
  • comply with the rules of energy saving in accordance with the legislative framework of the Russian Federation.

To control the execution of location points and produced the current repair of an apartment building. The process is carried out on the norms of technical operation of the housing stock.

What to do with the poor quality of current repairs

After the MKD inspection and the definition of the front of the work, the contractor signs the contract for the implementation of the current repair of the building under concrete conditions. The text indicates:

  • a list of actions on the company;
  • the cost of the service and the terms of payment by the customer;
  • terms for performing measures to eliminate breakage and defects;
  • the actions of both sides when identifying shortcomings.

IMPORTANT! In compiling an agreement with the Contractor of the Criminal Code, it is obliged to establish a warranty period for the quality of work performed.

For the reason that tenants have a financial impact on the content and repair of the Ministry of Measons, they can control the quality of all work carried out in accordance with the text of the contract. If the elimination of agreed problems was poorly, the receiving party needs to perform the following series of actions:

  1. In writing, statement of claims to the contractor in two copies. It is desirable when drawing up a statement refer to the specific points of the concluded contract.
  2. Contact the city or district administration. One copy is signed by the host face with a note that the claim is adopted for consideration. This statement remains in the hands of the appeal.
  3. Wait a response within a month.

IMPORTANT! If on the part of the contractor work on the current repair of the MKD is improperly carried out, residents may require recalculation of paid payments. If the management company does not respond to this request, the applicants also have the right to resolve the situation in court.

If the claim was left without attention and the administrative body did not send the answer, the applicant may apply to the appropriate claim.