Objects of communal services of the social sphere. System of public administration. Reform and development of housing and communal complex

A program of reforming housing and communal services to 2020 power does not cease to build all new plans for reforming housing and communal services. Recently, the Government of the Russian Federation by order of February 2, 2010 No. 102-P approved the concept of the Federal Target Program "Comprehensive Program

January 19, 2007, Kazan Opening Word at a meeting of the Presidium of the State Council "On the work of the state authorities of the constituent entities of the Russian Federation on the reform of housing and communal services and the construction of affordable housing, including for low-income groups of the population

January 19, 2007, Kazan Opening Word at a meeting of the Presidium of the State Council "On the work of the state authorities of the constituent entities of the Russian Federation on the reform of housing and communal services and the construction of affordable housing, including for

Russians will make homeless (conversation with the "Shadow Minister" of housing and communal services)

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Housing and utilities system is one of the key economic sectors in the country. It covers a large production and technical complex. The demand is always high on its services and products. Consider further detailed features Housing and communion Decoding Abbrevia will also be indicated in the article.

General

The utility system includes public, residential facilities, transport, operational and other objects. All of them form a complex socio-economic complex. The performance of the infrastructure facilities and the livelihood environment depends on the effectiveness of its activities. Housing and communal services - what is? This is primarily an independent economic sphere. Its key task is to meet the needs of citizens and organizations in services, through which the normal working conditions and life are ensured.

Problems

Housing and communal services (housing and communal services) - The sphere in which many topical issues are solved. Many of them are exacerbated with the onset of cold weather. In which directions it works Housing and communal services Decoding This abbreviation speaks for himself. The key directions of this sphere is to provide the main resources of the population and the organization - electricity, water, warmth. In some regions, the situation is quite complicated. The most acute problem of security is in Koryak JSC, Magadan region, in Kamchatka, in Primorye. Only 60% of fuel are delivered to some regions. The aging of the funds is another actual problem in the housing and communal services. What is physical wear know in each region. All these problems require an immediate solution.

Housing and communal services of the city of Moscow

Despite the fact that the metropolitan region is considered the most prosperous in the country, and here have their key questions concern the housing and utilities financing. What is a lack of money for the industry? This is primarily a lack of operational techniques, workwear for workers, low salary. For a small wage, no one wants to work. Accordingly, unqualified employees are mostly occupied in the industry. According to officials, constant shortage of this moment about 700 million rubles. Funds that citizens are listed in the form of rent, can only be covered cost of services housing and communal services. At the same time B. this amount The costs of maintenance and maintenance of engineering and communication networks are not included. That is why the industry only works in emergency mode. There is simply no money for preventive measures.

Financial problems of housing and public utilities

What is the debt for the sector under consideration? It is the source of the chain of non-payment, which are present in almost all industries. As key causes that cause severe position with debt, are:

Effects

Territorial authorities are not always able to fulfill their obligations. This led to the widespread dissemination of administrative coercion of performers and contractors in violation of current legislation. Significantly reduced control of production and providing citizens with high-quality services, the validity of the tariffs established. Insufficient financing explains the lack of interest in the formation of HOA. The inability to fulfill budget liabilities, the lack of transparent and effective procedures for establishing and adjusting tariffs determine the unattractiveness of the sphere for private investors. This indicates the presence of systemic crisis both in the industry itself as a whole and separately in the regions. The solution to the problems arising is possible by applying a program-target method.

Ways out of crisis

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

Sector Transformation

Designed reforming the help of housing and communal services, the government has developed the following ways to achieve their goals:

1. Improving management structures, control and operation.
2. The transition to contractual relations, the development of competition, providing the final consumer opportunity to influence the quality and amount of services, the introduction of a system of competitive selection of service organizations.
3. Improving calculation schemes, establishment increased rates Overtime for extensive housing, payment differentiation in accordance with the location of the object and the quality of housing.
4. Reduced with the subsequent termination of appropriations from the budget, the elimination of cross-subsidies.
5. Improving the system of social protection of citizens. It implies an ordering existing benefits, strengthening the individual orientation of the funds allocated.
6. to economically reasonable indicators determined by the competitive selection of serving organizations.

Social protection of the population

It is to prevent the regional authorities and the structures of territorial self-government:

1. The improvement of the improvement program for subsidizing families with low income.
2. Unreasonable deterioration in the quality of services in comparison with those provided under the employment contract.
3. Introduction of unreasonably high tariffs.

Tariffication

Housing and communal services is considered one of the most costly economic sectors. Here is waste, heat and electricity, water, other resources are consumed. The farms are often unable to cover the costs established by tariffs and norms. At the same time, the pricing policy in the sector under consideration acts as a regulatory mechanism between manufacturers, users and the municipal budget. The latter provides financing the most costly areas of the industry. As the basis of the pricing policy, a set of measures focused on stimulating manufacturers to reduce losses, and consumers, in turn, to the rational use of resources. Today is carried out in accordance with the tariffs. Standards are calculated at cost and established profitability. General rules The definitions of these indicators are subject to the corporate interest of the manufacturer. Tariffs sets local administration. Housing and utilities It does not ensure proper control of the actual consumption of resources and cannot exhibit bills for excessive use. The consumer, in turn, cannot refuse payments and allocate volumes that should really be included in the tariff and cost. The existing payment scheme, thus, does not allow to take into account the costs that the manufacturer really carries, the volume of actual consumption and loss of the product during its transportation and receipt.

Tariff regulation tasks

Effective analysis of the rationing and pricing procedures should be based on the ratio of the generated cost of manufacturers and the volume of consumption of a particular resource. Existing problems are due to the imperfection of the current regulatory base. At the same time, the gaps are present at the federal, regional and local levels. The scheme of tariff regulation is designed to ensure the implementation of investment and production programs approved for the upcoming period. It includes:

1. Stimulating utility enterprises to reduce costs while improving the quality of services.
2. Creating conditions for attracting investments.
3. Ensuring the formation of the required number of financial resources.
4. Accounting for the creation of competitive relations in some subproduces of housing and communal services.
5. Formation of mechanisms for reducing politicization of pricing processes.

Methods of planning, calculation and accounting

Financial department of Housing and Communal Services Must look for a compromise between the terms of reference, the needs of money and the solvency of the population. As a basis for determining tariffs, the methodology for planning, calculation and taking into account tariffs. It is designed to ensure the unity of the classification and composition of costs, calculating the cost in enterprises carrying out different kinds Activities in housing and communal services. As a regulatory framework, the provision approved by the Government Resolution No. 522 of 05.08.1992, changes to it, as well as other legal acts. The technique is intended for use by organizations. different species Activities: Operation of housing confusion, drainage and water supply, electrical, heat supply, sanitary cleaning of settlements, bath, hotel, laundry service, etc. The services of each direction of the housing and communal services are operating as objects of calculation.

Planning

It acts as one of the key stages of determining cost-effective prices. Expenditure planning is also necessary for natural monopolists, and for those organizations that are able to conclude contracts for the competition. In the latter case, the cost is included in the tariff, which is starting when conducting an event. The planned costs for each article are set in accordance with:

1. Analysis of the actual costs and their speakers in the upcoming period.
2. Using regional and industry standards for types of costs.

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

1. Lower costs: the use of an antisatrate mechanism, resource saving measures, and so on.
2. Increasing cost: determining the degree of inflation, implementation technological operations, improving the quality of service.

Planned cost for a unit of service is established by dividing the total value of the estimated costs for the expected amount of services in kind. Loss / Profit from sales is determined in the form of a difference between revenue in current prices without VAT and costs in accordance with legislation (regulations).

Additional tasks

To improve the efficiency of the organization in the LCD, it is envisaged that management apartment house It is intended to ensure safe and favorable conditions for citizens, the proper maintenance of common property, resolving issues related to its use, as well as high-quality service with housing and communal services. At the address of finding owners must choose one of the management methods:

1. Directly by the owners of the apartments.
2. HOA, specialized advocacy.
3. Managing organization.

The appropriate decision is made at the General Meeting.

Conclusion

In the 90s in Russia, the population covered about 4% of the operating costs of housing and public utilities. The rest of the expenditures was compensated by budget funds. In the process of transition to market economy It became obvious that such a financing system is ineffective. In this regard, the need to reform the sector has sharply. By decree of the President No. 425, the concept of transformations was approved. In accordance with it, the following tasks were delivered:

1. Providing the living conditions of citizens responsible to standards.
2. Reducing the costs of service organizations. This, in turn, should have contributed to lower tariffs while maintaining the quality of services.
3. Mitigation for citizens conversion schemes for calculating payment during the transition of the sector to break-even operation mode.

As practice has shown, the process of reforming housing and communal services in the territorial level is quite slow. On the ground there is a gradual increase in tariffs. By 2007, payments of the population covered about 80% of the costs in the industry. After the transition to the full payment of utilities services, budget obligations are provided only regarding part of the costs concerning the provision of benefits and subsidies. Meanwhile, at present, the state of the communal infrastructure remains unsatisfactory. The industry has marked the following problems:

The development of housing and communal services is slow and difficult. Difficulties are determined primarily by the nearingness of the industry, the presence of contradictions in financial relations Process participants. Experts consider a reasonable decision to gradually increase the tariffs for the population so that over time they reached the level established for the Jurlitz. However, a clear mechanism for protecting low-income families is needed. At the same time, experts note that the initially established deadlines for the transition to 100% payment by citizens of operating costs are not substantiated. In connection with high inflation, the need to strengthen the social protection of the population, the maximum permissible share of its own costs of citizens to pay housing and utilities services is proposed to reduce from 22 to 18%. At all levels of power, it is necessary to more actively address the problems of the industry, without shifting them to the population, investors and the market.

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

The objects of housing and communal services (housing and communal services) include a residential fund, hotels (with the exception of tourist), houses and hostels for visitors, external improvement facilities, artificial structures, pools, facilities and beaches, and gas, heat and power supply facilities Populations, sites, cores, bases, workshops, garages, special machines and mechanisms, warehouses intended for maintenance and repair of objects of housing and communal services of socio-cultural sphere, physical education and sports.

Objects of the socio-cultural sphere include objects of health, culture, children's pre-school facilities, children's camps, sanatoriums (pretractors), recreation centers, boarding houses, physical education and sports facilities (including tracks, hippodrols, stables, tennis courts, playgrounds Golf, Badminton, Wellness Centers), Objects non-production species Household service of the population (baths, saunas).

According to the Housing Code of the RSFSR of 24.06.1983 residential buildings in the Russian Federation, as well as living spaces In other buildings, a housing fund forms. It does not include non-residential premises in residential buildingsintended for trading, household and other needs of non-industrial nature. In addition, the Law of the Russian Federation dated December 24, 1992 N 4218-1 "On the Fundamentals of the Federal Housing Policy" it was determined that the Housing Fund is a set of all residential premises regardless of ownership forms, including residential buildings, specialized homes (hostels, shelute hotels, Houses of the maneuverable fund, special homes for single-elderly, boarding houses for disabled people, veterans, etc.), apartments, office residential premises. These objects relate to the main means of non-productive purposes, since they are used in the non-productive sphere. In this regard, in accounting, organizations should allocate them in a separate group and take into account apart.

The appearance on the balance sheet of facilities of utilities is possible in various ways. W. commercial organizations These objects may arise due to the acquisition, gratuitous receipt or construction for their own needs. But at the balance of the organization of state and municipal property according to Ch.10 of the Civil Code of the Russian Federation can be carried out only in cases of transferring it to economic management or operational management of state or municipal unitary enterprises.

Organizations on the balance of housing facilities, accounting for these facilities should be conducted on account 01 "Fixed assets", to which the subaccount "Housing Fund" and other are opened (the letter of the Ministry of Finance of Russia from 29.10.1993 N 118 "on reflected in the accounting records of individual operations in housing and communal services "(as amended from 04/03/1996)).

Housing facilities are taken into account at the initial cost, the formation of which depends on the sources of their acquisition:

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

When purchasing residential buildings and premises, their initial value is recognized as the amount of the actual cost of the organization for the acquisition, construction and manufacture of these objects, with the exception of VAT and other taxes (P.8 PBU 6/01 "Accounting for fixed assets", as well as Article 11 Federal Law from 11/21/1996 N 129-FZ "On Accounting").

In accounting, the acquisition of housing facilities for a fee is reflected on the basis of an act (invoice) acceptance of fixed assets (form N OS-1). At the same time, the records produce appropriate records (Table 1).

Table 1

When exchanging property on utility facilities, the cost and received, and retired property should be reflected in accounting, and the cost of exchanged goods should be equivalent (Table 2). Otherwise, the party transmitting a cheaper product must pay the difference in prices. The basis for accounting for these operations will be a contract of exchange and acts of acceptance and transfer of fixed assets, as well as invoices to reflect VAT. The moment of implementation under the contract of exchange is its fulfillment by both parties.

table 2

With the gratuitous arrival of housing and communal services under the contract of donation from legal or individuals Or on the basis of an act of acceptance and transmission from state authorities or local self-government, they are subject to the balance of the organization at market value:

Debit 08, Credit 98-2 - Celebrated freely obtained object of fixed assets at market value;

Debit 01, Credit 08 - the object is commissioned.

When receiving a contribution to authorized capital in the form of housing facilities initial cost these objects is determined by the agreed monetary evaluation Founders and represents a certain amount of the contribution of the founder:

Debit 75-1, credit 80 - reflected the amount of the debt of the founder on the contribution to the authorized capital;

Debit 01, Credit 75-1 - Adopted the object of fixed assessment in the agreed value.

On the balance of unitary enterprises, these objects can be treated as a contribution to the authorized capital and transferred to economic management and operational management from the state or municipal authority:

Debit 01, Credit 76 - Called Objects of fixed assets received from the state or municipal authority at the initial value;

Debit 76, loan 83 (84) - increased extra capital unitary enterprise.

The appearance of housing and utilities facilities on the organization's balance sheet is also by building a contract or economic method (Table 3).

Table 3.

Like any main tool, utility facilities are subjected to wear during operation. But, since such buildings and structures are not objects of production purposes, the debiting of their value by depreciation, included in the cost of production, is not made (paragraph 1 of PBU 6/01). To account for the amount of depreciation accrued on housing facilities accounting Financial and economic activities of organizations provide for an off-balance sheet account 010 "Depreciation of fixed assets". This account summarizes information about the movement of depreciation amounts on housing facilities, external improvement facilities and other similar objects (forestry, road economy, specialized facilities of the shipping situation, etc.). Wear at the specified objects is charged at the end of the year on established depreciation standards.

When retireing individual objects (including sale, a stockpit, etc.) The amount of wear on them is written off from account 010. Analytical accounting on account 010 is carried out for each object.

The disposal of housing and utilities objects is taken into account in the general order, i.e. On account 91.

To reflect the costs of the organization of service and farms consisting on the balance sheet, the activities of which are not related to the production of products, the performance of work and the provision of services, the account plan is intended for 29 "servicing production and economy". It is used to summarize information on the costs associated with the production of products, the performance of work and the provision of services serving industries and farms of the organization. The debit of this account reflects direct costs associated directly with the production of products, the performance of work and the provision of services, as well as the costs of auxiliary production. They are written off from credit account accounts production reserves, settlements with workers on wages and others. The costs of auxiliary industries are debited on account 29 from a credit account 23 "auxiliary production".

According to the account of account 29, the amounts of the actual cost of the completed production of products, work performed and rendered services are reflected. These amounts are debited from account 29 in debut accounts:

accounting material values and finished products issued by servicing production and farms;

accounting for the cost of divisions - consumers of works and services performed by servicing production and farms;

90 sales (when selling third-party organizations and works and services performed by servicing industries and farms), etc.

The balance of the account 29 at the end of the month shows the cost of unfinished production.

E. Leilyanenko

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