Responsibilities of an accountant in a management company

Features of the organization of accounting at housing and communal services enterprises and management companies

The management company works by regulating various issues related to housing and communal services, current and major repairs. Basically, apartment buildings are managed by such organizations. Specific requirements, nuances for tax and accounting in housing and communal services, a number of such features include the structure of expenses, features of settlements with consumers and suppliers of utility services, the scope of activity of the company that monitors accounting objects.

Peculiarities of organizing accounting at housing and communal services enterprises (in management companies)

The activities of enterprises in the housing and communal services sector most often come down to two processes: the acquisition of resources from suppliers and their subsequent resale to residents. The first process forms accounts payable and expenses of the organization, the second - accounts receivable and income.

The accounting policies of housing and communal services organizations are formed by them independently after conducting serious analytical work. The accounting policy should be formed taking into account the specifics of work in the housing and communal services sector, contractual obligations, and the competent organization of tax accounting at the enterprise.

Housing and communal services organizations, which are commercial organizations, maintain accounting records in a general manner in accordance with the system of regulatory accounting regulation, guided by the general principles and rules of accounting, as well as industry recommendations.

Thus, when maintaining accounting records in housing and communal services, the entry, for example, for accrual of revenue from the sale of housing and communal services services is reflected in the general order by accounting entries (Order of the Ministry of Finance dated October 31, 2000 No. 94n): Debit 62 - Credit 90.

Accounting in housing and communal services for beginners: from A to Z

Working as an accountant has a number of nuances, and a person needs to undergo training to become a specialist in this field. When working in a management company, it is important to understand the basic things that an employee will have to constantly deal with.

Accounting policy

The accounting policy includes accounting for salaries, company expenses, income, taxes, and also contains information about settlements with organizations that supply resources. A policy is being developed in accordance with the tax code and accounting regulations. Nuances that are not regulated by law are developed independently by management companies. A prerequisite for developing an accounting policy is to indicate the taxation system in it.

Income accounting

A housing and communal services management company, like other commercial organizations, has certain income for which it is necessary to keep accounting records. These include:

• funds received into the company's account from consumers of housing and communal services;
• payment from enterprises or organizations that received services;
• government subsidies for citizens in need of support;
• subsidies;
• refund according to the benefits provided.

Expense accounting

In addition to funds received into accounts, the company also has expenses. These include:

• funds spent on wages to employees;
• costs of maintaining the territory and apartment building;
• office expenses.

Report to the tax office

Management organizations can independently choose the method of paying taxes. This can be done either in the usual manner or using a simplified system. Companies pay two taxes: value added and profit.

Attention! Only small organizations with a staff of no more than 100 people can submit a report using the simplified system.

The legislation does not provide for special rules for accounting accounting of housing and communal services. Management companies have the right to independently decide how accounting will be carried out. The rights and responsibilities of an employee are specified in the job description, which may vary slightly in different organizations.

In this video, Professor of the Department of Economics and Entrepreneurship Feldman I.A. will tell you in detail how utility payments are accounted for:

Accounting for utility bills by owners

Property owners can pay for housing and communal services in three main ways :

- under an agreement that the housing and communal services organization concludes with resource supply enterprises. Payments in this case are calculated by the housing and communal services enterprise's own accounting department. When implementing this method, the organization uses its current accounts to accept utility payments, after which mutual settlements are carried out with resource-supplying enterprises. This payment option is by far the most popular;

— under an agreement that the enterprise entered into with a resource supplying organization and a unified settlement and cash center (hereinafter referred to as the ERCC). In this case, it is the ERCC that is responsible for the monthly accrual of the required amounts for payment, as well as sending out receipts to the owners of the premises. There are two possible situations here: residents’ payments are sent to the bank account of a banking organization, which is indicated in the agreement with the settlement center. The bank then sends the received funds to the settlement account of the housing and communal services enterprise so that it can repay the debt to organizations supplying resources; Apartment owners pay consumed resources directly to resource supply organizations, which is allowed in accordance with Part 7.1 of Article 155 of the Housing Code of the Russian Federation.

- under direct contracts that premises owners enter into with service providers. In such a situation, the owners make payments for utility services to municipal unitary enterprises and other suppliers independently, and this payment for utility services is not reflected in any way in the accounting records of the housing and communal services enterprise. For a housing and communal services company, this method is the most convenient, because it does not need to process regularly received funds. However, it has not yet received wide distribution. This is partly explained by the fact that homeowners’ associations (as well as management companies) do not have the right to refuse to enter into an agreement with a resource supply organization. This norm is also spelled out in Part 12 of Article 161 of the RF Housing Code.

Sources of Homeowners' Association Funds

To begin with, let’s determine the nature of the HOA’s income. The funds of the HOA consist of (clause 2 of Article 151 of the Housing Code of the Russian Federation):

• mandatory payments, entrance and other contributions of members of the partnership;
• income from the economic activities of the partnership;
• subsidies (to ensure the operation of common property, repairs, provision of certain types of utilities, etc.);
• other income.

The HOA uses funds from mandatory payments and (or) contributions to pay for the costs of maintaining and routine repairs of common property in an apartment building, as well as to pay for utilities (Clause 5 of Article 155 of the Housing Code of the Russian Federation). They do not generate income.

On a note

An HOA is not an economic entity with independent economic interests different from the interests of the members of the partnership. By concluding contracts for the provision of utility services, for the operation, maintenance and repair of residential premises and common property in apartment buildings, as well as employment contracts with specialists, the HOA acts in property transactions not in its own interests, but in the interests of its members (resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 05.10 .2007 No. 57).

The list of types of economic activities that the HOA has the right to engage in is closed. This:

• maintenance, operation and repair of real estate in apartment buildings;
• construction of additional premises and common property in the apartment building;
• leasing, renting part of the common property in an apartment building.

Income from such activities is used to pay general expenses or is sent to special funds spent for the purposes provided for by the charter of the HOA (Article 152 of the Housing Code of the Russian Federation).

An important nuance: the HOA manages the building as a whole and for this purpose collects funds from all owners of the premises. Meanwhile, not all of them are members of the HOA (Article 143 of the Housing Code of the Russian Federation). Such persons pay a fee for the maintenance and repair of common property in the apartment building and a fee for utilities in accordance with agreements concluded with the HOA (clause 6 of Article 155 of the Housing Code of the Russian Federation). These funds are classified as other income.

As you can see, the HOA receives funds of a different nature. The classification of income determines the accounting policy.

Taxation of management companies

The management organization can choose either a general taxation system (hereinafter referred to as OSNO) or a simplified taxation system (hereinafter referred to as simplified taxation system) if the necessary conditions are met. In both cases, the tax base for the purpose of calculating the corresponding taxes is the difference between income and expenses.

When using OSNO, you must pay income tax, which is 20%, and VAT. At the same time, in accordance with Article 149 of the Tax Code of the Russian Federation, the management organization is exempt from paying VAT when providing utilities, carrying out maintenance and repair work on an apartment building with the involvement of relevant organizations.

Enterprises in the housing and communal services sector, using the taxation system in the form of the simplified tax system, do not pay VAT and income tax. Instead, they pay a separate tax due to the simplified tax system. The tax rate depends on the object of taxation and is 6% or 15%.

The right to use the simplified tax system is available to management organizations whose income does not exceed 60 million rubles, the book value of the company’s fixed assets is less than 100 million rubles, and the number of full-time employees does not exceed 100 people.

Accounting entry for penalties for housing and communal services

Reflection in the accounting records of the lessor organization of utility bills paid separately from the rent.

Debit

Credit

Contents of operation

Accounting entries when reflecting utility services provided by energy supply organizations

The cost of consumed utilities, excluding VAT, was written off as production costs (selling expenses)

19 subaccount “VAT on work performed (services) of third parties”

VAT has been accounted for (accrued) on utility services provided to the energy supply organization

68 subaccount “VAT calculations”

19 subaccount “VAT on work performed (services) of third parties”

Accepted for deduction from the budget of VAT in the full amount for utility services provided to the energy supply organization

Accounting entries when paying for utilities

The cost of consumed utilities was paid to the energy supplying organization

Accounting entries when reflecting the tenant's share in the landlord's utility costs

The tenant's utility expenses subject to compensation to the landlord are reflected

Reflection in the accounting records of the lessor organization of calculations for utility bills, if the lessor organization paid the supplier for utilities during the reporting period, the consumer of which is the lessee organization, the lessor provides services to the tenant for an additional fee and, according to the lease agreement, utility payments are not included in rent and are paid by the tenant separately.

Debit

Credit

Contents of operation

Accounting entries for payment of utility costs for the reporting period

Payment of utilities for the reporting period is reflected

Accounting entries when calculating the tenant's debt for payment of utility costs for the reporting period

The tenant's utility expenses for the reporting period are reflected

The landlord's remuneration is accrued for providing services to the tenant. The landlord's remuneration for the provision of services is set as a percentage of the cost of utilities

68 subaccount “VAT calculations”

VAT is reflected on the remuneration amount

Accounting entries when repaying debt by the tenant

Payment of utility costs for the reporting period is reflected, taking into account the landlord's remuneration for providing services to the tenant

Reflection of expenses for utility bills in the accounting records of the tenant organization.

Debit

Credit

Contents of operation

Accounting entries when accruing debt for compensation of utility costs

Accrued utility bills excluding VAT

19 subaccount “VAT on work performed (services) of third parties”

VAT on utility bills has been taken into account (accrued)

68 subaccount “VAT calculations”

19 subaccount “VAT on work performed (services) of third parties”

Accepted for deduction from the budget of VAT on utility bills

Accounting entries when paying off utility bills

The tenant organization has paid the debt to the landlord for current utility bills

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• Your organization is a lessor, and your organization does not produce heat, electricity, etc. In other words, your organization does not provide so-called public services.
• Lease agreements are structured so that the cost of utilities consumed by the tenant is not included in the rental price, but is subject to reimbursement by the tenant.

A typical consultation is as follows:

• The landlord should not include in his expenses the cost of utilities consumed by tenants.
• The lessor should not deduct the entire input VAT, but only part of it - that which is associated with the cost of services consumed by the buyer (lessor) himself. The buyer (lessor) must include the remaining part of the input VAT in the cost of services and present it for reimbursement by the tenants.

1. In your organization’s incoming documents for a service purchase transaction, you must highlight in a separate line(s) the part of the services that was used by tenants. Because the method of “VAT Distribution” is different. And nothing can be done about it.
2. Various consultants recommend, and some insist, that when reflecting the purchase of utilities, part of the cost reimbursed by tenants should be carried out by “direct posting” of the type d76 (tenant) k60 (service provider). While part of the cost of services that are consumed by the buyer itself should be carried out, for example, like this - d26 k60. There are two ways to solve this problem:

1. Take into account that the entire incoming cost of services can be transferred to the transit
   SDR and, further, redistribute the turnover of the transit SDR to several other SDRs.
2. Assuming that consultants are right because they are consultants. In this case, additional manual entries should be made directly to BxA.

Objects

WMD The nomenclature can be either expanded (electricity, heat, water, etc.) or generalized (utilities) - it depends on your taste. Further, the term “Utilities Utilities Utilities Other people’s expenses” is used in the category “Income/expenses 'other people'”. Please note that these WMD are not subject to VAT - you should register the WMD property “Special relation to VAT”. Income and expense items Minimum nomenclature: “Utilities Utilities Utilities for distribution” Transit SDR for use in incoming purchase documents. We recommend keeping records on account 76 (if option 2 for solving problem 2 is selected, then SDR is not needed) AgreementsPurchases Your purchase of services from a supplier. Refunds (or rentals) With each tenant. Depending on the lease agreement, the operation of reimbursement of the cost of utilities can be carried out either under the lease agreement itself or under a separate agreement. Types of operations Standard VO purchases and sales.

Accounting for settlements with suppliers and consumers in a management company (housing and communal services)

To organize settlements with suppliers and consumers of utility payments, the housing and communal services enterprise enters into agreements on the paid nature of the services provided (supply agreement, agreement for the provision of services for the maintenance of housing stock, etc.). Funds received from property owners are classified as income of the enterprise, and the cost of services and materials invoiced by suppliers is classified as expenses. At the same time, the management organization must keep separate records of transactions subject to and not subject to VAT.

Accounting entries used by housing and communal services enterprises can be divided into two groups. The first group is related to the purchase of resources, the second group reflects settlements with the owners of an apartment building.

The management company located at OSNO mainly uses the following accounting entries:

Debit 20 Credit 60 – purchase of electricity, gas, water and other resources from suppliers;

Debit 19 Credit 60 – VAT on purchased resources is reflected;

Debit 68 Credit 19 – accepted for VAT deduction;

Debit 60 Credit 51 – funds for purchased resources were transferred to the current account;

Debit 62 Credit 90-1 – the owners of the apartment building were invoiced for the resources consumed;

Debit 90-2 Credit 20 – reflects the cost of services provided;

Debit 90-3 Credit 68 – VAT charged;

Debit 51 Credit 62 – funds were received into the current account from the owners of the apartment building;

Debit 60 Credit 62 - offset of funds that came directly from the owners to resource suppliers.

Housing and communal services enterprises are obliged to provide consumers with benefits determined by law as part of the social protection of certain categories of the population.

If there is a benefit for utility bills, consumers of services pay utility bills at preferential rates, and the rest of the amount the enterprise receives from the budgets. For example, in our country, in almost all regions, there are benefits for heat energy and heating; in addition, the state co-finances the consumption of cold and hot water on preferential terms.

When a housing and communal services enterprise receives targeted funds from the budget, for example, for major repairs or other subsidies, account 86 “Targeted financing” is used to account for them and the following entries are made:

Debit 51 Credit 86 - target funds received from the budget.

Debit 20 Credit 10 (60) - materials written off (services received) to perform targeted work.

Debit 86 Credit 20 - actual costs incurred are reflected in the composition of target funds.

Housing and communal services enterprises can transfer part of their responsibilities to unified cash settlement centers (hereinafter referred to as UCSC). ERCC is an organization whose main task is to calculate the total amount of utility bills for the population. ERCC provide intermediary operations for the calculation and accrual of utility services, as well as for the accounting of received utility payments.

To account for settlements involving the ERCC, two subaccounts are opened in account 76: subaccount 5 “Debt to housing and communal services suppliers.

Accounting for target revenues

Receipts of funds from the budget for certain purposes are reflected in the account. 86 “Targeted financing”. The accounting entries are as follows:

Since the responsibility to form a capital repair fund (which is essentially a target fund) today is assigned to the residents of apartment buildings, the management company must take into account monthly incoming funds as target funds. According to Art. 251 of the Tax Code of the Russian Federation, contributions for major repairs are not included in the tax base for profits and are accounted for separately. Usually, subaccounts to the account are used for this. 51 and 86. Accumulated capital repair funds should not be diverted for other purposes. If an inappropriate expense occurs, the Federal Tax Service will consider the amount of expenses as revenue, and it will be included in the taxable base.

The management company has the right to shift the responsibility for collecting payments, for example, to the ERCC by concluding an agency agreement with it. The ERCC distributes the amount received from payers between resource-supplying enterprises and management companies. To account for the relationship with the ERCC, an account is used. 76-5 “Settlements with the ERCC”. The accounting reflection is as follows:

If resource suppliers present an invoice to the management company for the services provided, and the ERCC already pays for them, then an offset between the companies is inevitable.

Accounting reflects the transaction as follows:

Cost accounting in housing and communal services

The formation of costs associated with the provision of utility services is reflected in the debit of accounts 20 “Main production”, 23 “Auxiliary production”, 26 “General expenses”, etc.

Based on existing practice at enterprises in the housing and communal services sector, costs have been formed for many years according to the same scheme. In accordance with the Methodology for planning, accounting and calculating the cost of housing and communal services, the cost includes the costs of work for which housing and communal services enterprises are responsible under the contract. Thus, the object of calculation in the housing and communal services sector is a specific type of work specified in the contract. Based on this, a typical housing and communal services cost estimate includes:

— basic expenses provided for by the current legislation of the Russian Federation;

— additional costs associated with the operation of the housing stock;

— costs associated with the provision of utilities and maintenance of the local area.

When making payments for resources using the ERCC, the following accounting entries are used:

Debit 20 Credit 60 - invoices from suppliers for housing and utility services received.

Debit 19 Credit 60 - VAT reflected

Debit 26 Credit 60 - invoices received from the ERCC for services for accrual and collection of money from the population, as well as other general business expenses

Debit 19 Credit 60 - VAT reflected

Debit 76-6 Credit 90 - reflects the accrual of housing and communal services to the population according to the ERCC certificate

Debit 50, 51 Credit 76-5 - payment received from the public

Debit 76-5 Credit 51 - ERCC transferred payment to suppliers of housing and communal services (less remuneration)

Debit 90 Credit 68 VAT charged

Debit 90 Credit 20.26 - expenses written off

Debit 90 (99) Credit 99 (90) - reflects the financial result.

For late payment of housing and communal services, contracts with consumers may provide for penalties. Even if the consumer does not interact directly with housing and communal services companies, but receives overbilled invoices, for example, from the landlord, the resulting liability for violation of the terms of contracts for the provision of housing and communal services services is subject to compensation. This liability in the form of a penalty is generally reflected as a sanction for violation of the terms of a business contract as part of other expenses (clause 11 of PBU 10/99). Accordingly, the entry for penalties for housing and communal services will look like this: Debit 91 - Credit 76

An accountant in the housing and communal services sector must be fluent in a computer and be able to use programs designed for accounting in housing and communal services. The responsibilities of a full-time accountant of a housing and communal services enterprise include:

— accounting of material assets and their transfer to accountable persons;

— calculation and payroll of the organization’s employees;

— accounting of funds received into the company’s account;

— organization of accounting of settlements with resource-supplying organizations for the resources provided (heat, water, electricity);

— generation and submission of reports to fiscal and regulatory authorities;

— generation of reports for their accounting areas.

The list of responsibilities does not end there; their full list may be different and depends on the specific organization.

Accounting entries when reflecting utility costs

Reflection in the accounting records of the lessor organization of utility bills paid separately from the rent.

Debit

Credit

Contents of operation

Accounting entries when reflecting utility services provided by energy supply organizations

The cost of consumed utilities, excluding VAT, was written off as production costs (selling expenses)

19 subaccount “VAT on work performed (services) of third parties”

VAT has been accounted for (accrued) on utility services provided to the energy supply organization

68 subaccount “VAT calculations”

19 subaccount “VAT on work performed (services) of third parties”

Accepted for deduction from the budget of VAT in the full amount for utility services provided to the energy supply organization

Accounting entries when paying for utilities

The cost of consumed utilities was paid to the energy supplying organization

Accounting entries when reflecting the tenant's share in the landlord's utility costs

The tenant's utility expenses subject to compensation to the landlord are reflected

Reflection in the accounting records of the lessor organization of calculations for utility bills, if the lessor organization paid the supplier for utilities during the reporting period, the consumer of which is the lessee organization, the lessor provides services to the tenant for an additional fee and, according to the lease agreement, utility payments are not included in rent and are paid by the tenant separately.

Debit

Credit

Contents of operation

Accounting entries for payment of utility costs for the reporting period

Payment of utilities for the reporting period is reflected

Accounting entries when calculating the tenant's debt for payment of utility costs for the reporting period

The tenant's utility expenses for the reporting period are reflected

The landlord's remuneration is accrued for providing services to the tenant. The landlord's remuneration for the provision of services is set as a percentage of the cost of utilities

68 subaccount “VAT calculations”

VAT is reflected on the remuneration amount

Accounting entries when repaying debt by the tenant

Payment of utility costs for the reporting period is reflected, taking into account the landlord's remuneration for providing services to the tenant

Reflection of expenses for utility bills in the accounting records of the tenant organization.

Debit

Credit

Contents of operation

Accounting entries when accruing debt for compensation of utility costs

Accrued utility bills excluding VAT

19 subaccount “VAT on work performed (services) of third parties”

VAT on utility bills has been taken into account (accrued)

68 subaccount “VAT calculations”

19 subaccount “VAT on work performed (services) of third parties”

Accepted for deduction from the budget of VAT on utility bills

Programs for accounting at housing and communal services enterprises

The most common accounting program used in housing and communal services enterprises is 1C: Accounting. The program for housing and communal services enterprises is an addition to the standard product 1C: Accounting 8. In this case, a tab called “Accounting in housing and communal services” is added to the basic functions (bank, cash desk, purchase, sale, warehouse, etc.). In this regard, a special block appears in the menu, in which individual functions of the accounting subsystem in housing and communal services are present on different tabs.

The main object of accounting at housing and communal services enterprises are buildings and structures. The building directory is designed on a single window basis, from which you can access all related information about entrances, premises, current charges and installed meters.

Thus, the specifics of the organization of accounting at housing and communal services enterprises are determined by the peculiarity of the acquisition of resources from the resource supplying organization, their resale and offset between end consumers and suppliers of these resources.

Accounting for homeowners associations and housing and communal services.

Formation of postings.

The amount will be included in the Book of Income and Expenses for organizations using the simplified tax system and in the Income Tax Declaration for organizations using the simplified tax system. NPO/ Accrual 51.1 76.7 Receipt of funds from the population NPO/ Receipt 76.94 60.2 Accrued debt to resource supply organizations Accounting for purchases/ Capitalization - indicate the account 76.94 60.2 51 Repaid debt to resource supply organizations Accounting for purchases/ Payment 20.1 (26) 60.2 (71) Current expenses HOA on target activities (accrual and payment of expenses for services of third-party organizations, purchase of office supplies, etc. - including when paid by accountable persons) Accounting for purchases / Capitalization 60.2 (71) 51 Payment of current expenses of the HOA Accounting for purchases / Payment 26 51 Commission bank Bank / Expenses / Bank services (with the Organization Information / Non-profit organizations setting enabled) 20.1 (26) 70.1 (69) Payroll for employees

Providing subsidies to pay for housing and utilities

Not all residents of houses can fully pay utility bills. For those who cannot make the payments on their own, there are subsidies.

It should be noted that, in addition to subsidies, in our country there is another form of compensation for the cost of housing and communal services. Thus, veterans of wars and combat operations, disabled people and some other groups of citizens have the right to receive a single monetary compensation to pay expenses for housing and communal services in the amount of 50% of their amount.

Article 159, Article 160, Housing Code of the Russian Federation

Let's consider the subsidy provided to any citizen who spends a significant part of his income on payments for housing and communal services.

What conditions must be met in order to qualify for a subsidy?

1. The amount of payment for housing and communal services, calculated by calculation and specified in the regulatory legal act of a constituent entity of the Russian Federation, exceeds the maximum allowable share in the total family income or in the personal income of a separately living citizen. The maximum permissible share is also determined by the subject of the Russian Federation.
2. The size of living space per citizen is no more than a certain regional standard. If the size of the living space per citizen is greater than the regional standard, a subsidy may be provided for the area of ​​the regional standard.
3. The citizen (or family) has no debt to pay for housing and communal services, or an agreement has been concluded on the procedure for repaying this debt.

All these conditions must be met at the same time!

Who is eligible for the subsidy?

1. Users of residential premises in state or municipal housing stock.
2. Tenants of residential premises under a rental agreement in a private housing stock.
3. Members of a housing or housing construction cooperative.
4. Owners of residential premises (apartment, residential building, part of an apartment or residential building).

It happens that citizens are absent from their apartments for a long time. This could be military service, or (such is life!) being in prison. Moreover, they may be declared missing or undergo compulsory treatment by court decision. In all these cases, the right to a subsidy for their family members (who live in their apartment) remains.

What documents must be submitted to receive a subsidy?

1. A certificate of state registration of ownership of an apartment, a social tenancy agreement - in a word, any document that confirms that you have the right to live in this apartment.
2. Receipts for payment of housing and communal services for the last month, from which it is clear: you have no arrears in payments.
3. Copies of documents that confirm your right (or the right of your family members) to benefits, social support measures, compensation for housing and communal services. If the copy is not certified by a notary, you will also need to present the original.
4. If you are a citizen of a foreign country with which Russia has an international treaty, provide documents confirming your citizenship (notarized copies or a copy plus the original).
5. Copies of judicial acts recognizing persons living together with the applicant at the place of permanent residence as members of his family - if there is a disagreement between the applicant and the persons living with him about whether they belong to the same family. In this case, the authorized body takes them into account as members of the applicant’s family.

If a citizen entitled to a subsidy has left his permanent place of residence, and members of his family apply for a subsidy, they will need to additionally submit documents that explain the reason why the citizen left the apartment. In addition, the documents must confirm: before his departure (or move), the person constantly lived in this apartment with these family members.

The subsidy is provided for 6 months (after which your right to receive it must be confirmed again). Only one subsidy can be provided per residential premises. The authorized body must provide information about whether you will be provided with a subsidy or not within 10 working days after receiving all documents.

The amount of the subsidy is calculated once a month, it depends on how much the family’s spending on housing and communal services exceeds the maximum allowable percentage of income, whether the family fits into the square footage determined by the region, etc. Be sure to find out what regional standards exist in your region, republic, region .

How to determine total family income?

To do this, you need to take the arithmetic average of family income for the 6 months preceding the application for the subsidy. For example, if you plan to apply in November, you need income statements for May-October.

Regardless of whether you live together or separately, your income is considered joint with:

a) spouse; b) parents or adoptive parents of minor children; c) minor children, including adopted children.

Obtaining the right to a subsidy does not at all guarantee that it will be provided to you within six months. There are a number of conditions under which the payment of subsidies may be suspended or stopped altogether if you:

1. don't pay utility bills for 2 months.
2. did not report a change of place of residence.
3. did not report changes in family composition.
4. did not report changes in their income.
5. did not report a change of citizenship.

In what cases are subsidy payments suspended?

1. You do not pay utility bills for two months.
2. You do not comply with the terms of the agreement to repay debt for housing and communal services.
3. You do not promptly notify the authorized body that you have changed your place of residence, family composition, citizenship (yours or your family members), reasons for residence, income (if changes in income entail loss of the right to receive a subsidy). If your reasons for such “behavior” are completely valid (inpatient treatment, death of close relatives, non-payment of wages on time, etc.), you will continue to receive a subsidy, and it will also be given for the month for which payments were suspended.

In what cases will the subsidy be terminated?

1. The place of permanent residence of the subsidy recipient changes.
2. The basis of residence, family composition, citizenship, and income change.
3. It turns out that the recipient of the subsidy (or members of his family) provided deliberately false information about the size of the apartment or his income, family composition.
4. Within a month after the suspension of subsidy payments, the citizen does not provide documents confirming that he has valid reasons.
5. A citizen (or family) does not pay off the debt for housing and communal services.

In any case, if you are sure that you are right, and the authorized body does not provide you with a subsidy, you have every right to sue it.

8

Act of actual residence and other measures against unscrupulous tenants

The institution of registration, which Russians have always criticized so much, still remains necessary when it comes to utility bills. Today, not all houses have meters for water, gas, and electricity. At the same time, there are often cases when people live in an apartment without registration.

One person can be registered in an apartment, and four people can live in it. It is clear that they will spend more hot and cold water, gas, electricity in a month than one person would use. But if the apartment does not have meters, people will pay for utilities according to the standard, which is calculated based on the number of registered ones - that is, per person.

To avoid this, executors can draw up an act of actual residence of utility service consumers.

After this, utility service providers continue to charge residents fees according to the standard, but taking into account temporary residents of the apartment.

If the consumer does not provide readings for several months, he continues to receive readings based on average monthly calculations

Living “according to the standard” will become increasingly unprofitable every year. In order for Russians to install meters in their homes as soon as possible, the government of the country has decided: every six months the standard is increased by an increasing factor .

Accounting and tax accounting in HOAs: is there any implementation?

HOA accountants face a specific problem in their work. On the one hand, financiers and tax specialists insist that the activities of HOAs involve the provision (sale) of services to its members and other persons. On the other hand, experts and judges, analyzing the norms of civil and housing legislation, indicate that there is no provision (sale) of services here.

This question is very important, since it affects the order in which transactions are reflected in accounting and tax accounting.

“Philosophical” question about form and content

One of the mandatory requirements for the accounting system, compliance with which must be ensured when forming an accounting policy in any organization, is the priority of content over form ( clause 6 of PBU 1/2008 “Accounting Policy of an Organization” [1]).