07/29/2016 | Myths of housing and communal services: Who approves tariffs and standards for utility services?

This article is part of a series of AKATO publications dedicated to debunking myths in the housing sector . Myths and false theories about various aspects of housing relations, according to AKATO experts, are destructive for the housing and communal services sector in Russia, contribute to the growth of social tension, the development of the “ Concept of Hostility ” between consumers and providers of public services. The articles in the series are recommended primarily for consumers of housing and communal services (HCS), but housing specialists can also find something useful in them. In addition, publications in the series “Myths of Housing and Public Utilities” can be distributed on behalf of providers of utility services (UO, HOA, housing cooperatives) among consumers of such services, which will contribute to a deeper understanding by consumers of the essence of processes in housing and communal services and the development of constructive interaction between providers and consumers of housing and communal services. The full list of articles in the series “Myths of Housing and Public Utilities” is available at the link > > >

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This article examines the myth about the establishment of tariffs and standards for the consumption of utility services by management organizations, homeowners' associations, housing cooperatives and local governments.

The essence of the false theory

Since it is well known that consumers of utility services (hereinafter referred to as CS) are not entitled to set tariffs for utility services and standards for their consumption, while payment for such services is carried out according to receipts issued by utility service providers (hereinafter referred to as ICS), it is concluded that tariffs and standards CG consumption is set by utility providers; citizens often argue that tariffs and standards are set by local governments.

Despite the fairly wide dissemination of the above opinions, their supporters, in fact, do not confirm their conclusions in any way. Most often, the argument is based on simple logic - whoever is the recipient of money for services sets the cost of these citizens is that since the administration is actively involved in housing and communal services issues (at a minimum, it often touches on this topic in the media and at various events), then The administration determines the cost of services.

What is the actual situation?

Taking into account the lack of clear argumentation from supporters of the false theory, it seems correct to talk not about refuting the theory, but about explaining the procedure for approving tariffs and standards. For a comprehensive understanding of the situation, we will explain not only the procedure for approving tariffs and standards for utility services (indicating the persons with the authority for such approval), but also the scheme for the provision of utility services and their payment in general.

So, first you need to decide what services are provided to residents of ICUs, which include management organizations (MA), HOAs and housing cooperatives. These services can be divided into two groups: 1. Housing maintenance; 2. Utilities.

Housing maintenance includes services, work on managing an apartment building, maintenance and current repairs of common property in an apartment building (Article 154 of the Housing Code of the Russian Federation). It should be noted that the amount of maintenance fees depends on the area of ​​the premises owned by the payer. Within the scope of this article, issues of housing maintenance are not considered.

The types of utility services provided to consumers are determined by paragraph 4 of the Rules for the provision of utility services to owners and users of premises in apartment buildings and residential buildings, approved by the Russian Federation Regulations of May 6, 2011 N354 (hereinafter referred to as Rules 354): - Cold water supply; - Hot water supply; — Water disposal; — Electricity supply; — Gas supply; - Heating.

It is the tariffs for these utilities and the standards for their consumption that will be discussed in this article .

Who provides the utility service?

Utilities are provided by the utility service provider. The person who performs the utilities depends on the chosen method of managing an apartment building (hereinafter referred to as the MKD). In accordance with paragraph 9 of Rules 354, such persons may be management organizations, homeowners' associations, housing cooperatives and, in some cases, resource supply organizations (hereinafter referred to as RSO).

The consumer's obligations to pay for the consumed utility service arise specifically before the service provider, since the contract for the provision of utility services is concluded between the consumer and the provider. If the house is managed by a management organization, provisions on the procedure for providing utilities are included in the management agreement.

About freezing tariffs

Due to the pandemic, proposals to freeze tariffs were also made at the federal level, but were not accepted, since the temporary relief that freezing utility tariffs provides ultimately results in a deterioration in the quality of utility services, Razvorotneva noted.

Today, payment collection has decreased by 10-15%, the lost industry income is estimated by the Russian Ministry of Construction at 70-80 billion rubles, Sergei Pakhomov, First Deputy Chairman of the Russian State Duma Committee on Housing Policy and Housing and Communal Services, noted in a conversation with TASS. “Underfunding of the industry will lead to extremely unfavorable consequences, primarily for the citizens themselves: poor-quality provision of utility services, interruptions in the supply of utility resources, and so on. I consider it possible to reduce or freeze tariffs only by decision of the regions, which can effectively assess the situation in the industry and make the most informed decision,” the deputy said.

Utility service provision scheme

Since the overwhelming number of providers of public utility services (UUs, HOAs, housing cooperatives) do not have their own boiler houses, their own power plants, water purification systems and other equipment necessary for the independent generation of electricity, heat, water necessary for the provision of public services, the question arises, where do these benefits flow to residents.

To answer this question, it is necessary to clarify the scheme for providing public services.

As mentioned above, the contractor provides a utility service to consumers. In this case, paragraph 13 of Rules 354 establishes: “13. The provision of utility services is ensured by a management organization, partnership or cooperative... by concluding agreements with resource-supplying organizations on the acquisition of utility resources for the purpose of using such resources in the provision of utility services to consumers... The terms of agreements on the acquisition of utility resources for the purpose of using such resources to provide utility services to consumers are determined with taking into account these Rules and other regulatory legal acts of the Russian Federation.”

Part 12 of Article 161 of the RF Housing Code establishes: “12. Management organizations, homeowners' associations or housing cooperatives or other specialized consumer cooperatives that manage apartment buildings do not have the right to refuse to conclude ... agreements with resource supply organizations that provide cold and hot water supply, sewerage, electricity supply, gas supply (including domestic gas supplies in cylinders), heating (heat supply, including the supply of solid fuel in the presence of stove heating)...".

Thus, the ICU is required by law to enter into an agreement with the RSO, according to which it acquires utility resources . IKU provides the specified utility resources to consumers. It is this process that is called a public service (paragraph 9 of paragraph 2 of Rule 354 establishes: “public services” is the activity of the contractor to supply consumers with any public resource separately or 2 or more of them in any combination in order to ensure favorable and safe conditions of use residential, non-residential premises, common property in an apartment building, as well as land plots and residential buildings (households) located on them.”

In general, the following scheme is obtained: IKU acquires a utility resource from RSO and supplies the specified utility resource to the consumer, thereby providing a utility service.

Payment for a utility resource is carried out, accordingly, in the reverse order: consumers pay the utility service to the utility service provider, and the ICU buys the utility resource from the RSO. It should be noted here that, by decision of the general meeting of owners of MKD premises, payment for utilities can be made directly to the RNO (this is an important point, we will remember it a little later).

From the presented diagram it follows that in terms of providing utility services, IKU is actually an intermediary between RSO and consumers of utility services. And the question immediately arises - how much does such “intermediation activity” cost, how much does IKU earn from utilities? To answer this question, we will continue our research.

Select municipality

In this article, we will consider the theory of owners on the establishment of tariffs and standards for the consumption of utility services by management organizations, homeowners' associations, housing cooperatives and local governments.

The essence of the theory

Since it is well known that consumers of utility services (hereinafter referred to as CS) are not entitled to set tariffs for utility services and standards for their consumption, while payment for such services is carried out according to receipts issued by utility service providers (hereinafter referred to as ICS), it is concluded that tariffs and standards CG consumption is set by utility providers; citizens often argue that tariffs and standards are set by local governments.

Despite the fairly wide dissemination of the above opinions, their supporters, in fact, do not confirm their conclusions in any way. Most often, the argument is based on simple logic - whoever is the recipient of money for services sets the cost of these citizens is that since the administration is actively involved in housing and communal services issues (at a minimum, it often touches on this topic in the media and at various events), then The administration determines the cost of services.

What is the actual situation?

So, first you need to decide what services are provided to residents of ICUs, which include management organizations (MA), HOAs and housing cooperatives. These services can be divided into two groups:

1. Housing maintenance;

2. Utilities.

Housing maintenance includes services for managing an apartment building, maintenance and ongoing repairs of common property in an apartment building (Article 154 of the Housing Code of the Russian Federation). It should be noted that the amount of maintenance fees depends on the area of ​​the premises owned by the payer. Within the scope of this article, issues of housing maintenance are not considered.

The types of utility services provided to consumers are determined by clause 4 of the Rules for the provision of utility services to owners and users of premises in apartment buildings and residential buildings, approved by the RF Government of 05/06/2011 N354 (hereinafter referred to as Rules 354):

— Cold water supply;

- Hot water supply;

— Water disposal;

— Electricity supply;

— Gas supply;

- Heating.

It is the tariffs for these utilities and the standards for their consumption that will be discussed in this article.

Who provides the utility service?

Utilities are provided by the utility service provider. The person who performs the utilities depends on the chosen method of managing an apartment building (hereinafter referred to as the MKD). In accordance with paragraph 9 of Rules 354, such persons may be management organizations, homeowners' associations, housing cooperatives and, in some cases, resource supply organizations (hereinafter referred to as RSO).

The consumer's obligations to pay for the consumed utility service arise specifically before the service provider, since the contract for the provision of utility services is concluded between the consumer and the provider. If the house is managed by a management organization, provisions on the procedure for providing utilities are included in the management agreement.

Public service provision scheme.

Since the overwhelming number of providers of public utility services (UUs, HOAs, housing cooperatives) do not have their own boiler houses, their own power plants, water purification systems and other equipment necessary for the independent generation of electricity, heat, water necessary for the provision of public services, the question arises, where do these benefits flow to residents.

To answer this question, it is necessary to clarify the scheme for providing public services.

As mentioned above, the contractor provides a utility service to consumers. In this case, paragraph 13 of Rules 354 establishes: “13. The provision of utility services is ensured by a management organization, partnership or cooperative... by concluding agreements with resource-supplying organizations on the acquisition of utility resources for the purpose of using such resources in the provision of utility services to consumers... The terms of agreements on the acquisition of utility resources for the purpose of using such resources to provide utility services to consumers are determined with taking into account these Rules and other regulatory legal acts of the Russian Federation.”

Part 12 of Article 161 of the RF Housing Code establishes: “12. Management organizations, homeowners' associations or housing cooperatives or other specialized consumer cooperatives that manage apartment buildings do not have the right to refuse to conclude ... agreements with resource supply organizations that provide cold and hot water supply, sewerage, electricity supply, gas supply (including domestic gas supplies in cylinders), heating (heat supply, including the supply of solid fuel in the presence of stove heating)...".

Thus, the ICU is required by law to enter into an agreement with the RSO, according to which it acquires utility resources. IKU provides the specified utility resources to consumers. It is this process that is called a public service (paragraph 9 of paragraph 2 of Rule 354 establishes: “public services” is the activity of the contractor to supply consumers with any public resource separately or 2 or more of them in any combination in order to ensure favorable and safe conditions of use residential, non-residential premises, common property in an apartment building, as well as land plots and residential buildings (households) located on them.” In general, the following scheme is obtained: IKU acquires a utility resource from RSO and supplies the specified utility resource to the consumer, thereby providing utility service.

Payment for a utility resource is carried out, accordingly, in the reverse order: consumers pay the utility service to the utility service provider, and the ICU buys the utility resource from the RSO. It should be noted here that, by decision of the general meeting of owners of MKD premises, payment for utilities can be made directly to the RNO (this is an important point, we will remember it a little later).

From the presented diagram it follows that in terms of providing utility services, IKU is actually an intermediary between RSO and consumers of utility services. And the question immediately arises - how much does such “intermediation activity” cost, how much does IKU earn from utilities? To answer this question, we will continue our research.

How is the cost of a utility service determined?

The procedure for calculating the cost of utilities, in accordance with Article 157 of the RF Housing Code, is established by the Government of the Russian Federation. In accordance with the above rule, the Government of the Russian Federation adopted Resolution N354 dated 05/06/2011 (in this article designated Rule 354).

Rules 354 contain many formulas, but their essence boils down to the fact that the cost of a utility service is determined as the product of the tariff for a utility service and the volume of service consumed.

In this case, the volume of service can be determined either by metering devices or by consumption standards (in the absence of metering devices). Additionally, an increasing factor can be applied, but this issue is not discussed within the scope of this article; the more important purpose of the publication is to clarify the size of utility tariffs.

What tariff is used when calculating the cost of utility services?

Paragraph 38 of Rule 354 states “38. The amount of payment for utility services is calculated according to tariffs (prices) for consumers established by the resource supplying organization in the manner determined by the legislation of the Russian Federation on state regulation of prices (tariffs).” In order to avoid discrepancies, it is necessary to especially pay attention that the above norm refers to tariffs “established by the resource supplying organization” (that is, established for the resource supplying organization), but not “established by the resource supplying organization” (RSO does not have the right to set tariffs for utility resources).

Thus, when calculating the cost of a utility service, the tariff that is set for the utility resource supplied by the RSO is applied.

At the same time, part 2 of Article 157 of the Housing Code of the Russian Federation directly establishes that tariffs are approved by state authorities of the constituent entities of the Russian Federation: “2. The amount of payment for utility services ... is calculated according to the tariffs established by the state authorities of the constituent entities of the Russian Federation in the manner established by federal law.”

Who approves utility consumption standards?

It is obvious that for consumers whose premises are not equipped with utility meters, not only tariffs for utility services, but also standards for the consumption of such services play a significant role. Some consumers express the opinion that not only tariffs for utilities, but also standards for the consumption of such services are allegedly established by the decision of utility service providers.

To refute the voiced erroneous opinion, we quote part 1 of Article 157 of the Housing Code of the Russian Federation: “The amount of payment for utility services is calculated based on the volume of consumed utility services, determined by the readings of metering devices, and in their absence, based on the standards for the consumption of utility services... approved by the state authorities of the constituent entities of the Russian Federation in the manner established by the Government of the Russian Federation...”

Thus, it is the state authorities of the constituent entities of the Russian Federation who approve not only tariffs for utility services, but also standards for the consumption of such services.

Financial flow diagram.

As previously indicated, the consumer of the service has an obligation to pay for the utility service in favor of the utility service provider. In this case, for the purpose of providing a utility service, the utility provider acquires a utility resource, the tariff for which is equal to the tariff for the utility service. In this case, the volume of consumption of a utility service is equal to the volume of consumption of a utility resource.

From the above it follows that the amount of obligations of consumers of utility services to the provider of utility services is equal to the size of the obligations of the provider of utility services to the RSO. Thus, we get an answer to the previously posed question “how much does IKU earn from utilities?” Based on the equality of obligations to pay for utilities and to pay for utility resources, the contractor is obliged to pay all funds received from consumers as payment for utility services to the RSO for utility resources. That is, the performers (managers, homeowners' associations, housing cooperatives) do not receive any "residual", no "margin", no "profit" directly from the process of providing public services!

Additional evidence that the ICU does not have the right to appropriate a certain part of the cost of utilities to itself is the right established by law for the owners of apartment building premises to pay for utilities directly to the RNO (this possibility was previously mentioned in this publication). In this case, payment in RSO is made in the same amount as it would be made in a management organization, HOA, housing cooperative; no “agency remuneration” is paid from this amount to the contractor.

It is important to understand that the legal relationship between IKU and RSO is regulated by a resource supply agreement, and the relationship between IKU and consumers is regulated by a contract for the provision of utility services (or a management agreement). And since these are two different types of legal relations, failure to fulfill one of these agreements does not entail a reduction in the obligations to fulfill the other agreement. And if consumers do not pay (or do not pay in full) for the consumed utilities, no one removes the obligation of the ICU to pay for the entire volume of the utility resource supplied to the apartment building. And since it is obvious that it is impossible to receive 100% of the cost of consumed services from residents (either voluntarily or compulsorily), then almost all 100% of the management companies, homeowners' associations, housing cooperatives in Russia are debtors to the RSO.

Interests of utility service providers.

As follows from all that has been said, the utility service provider has no financial interest in increasing tariffs for utility resources (they are also tariffs for utility services); moreover, management companies, homeowners' associations, housing cooperatives are interested in reducing the cost of such services for a number of reasons:

1. MA, HOA, housing cooperative do not make a profit from the cost of utilities;

2. Payment for utility services goes to the settlement account of the UO and under some taxation systems, the specified amount is taxed, regardless of the fact that it is paid in full to the RSO;

3. The larger the amounts received at the cash desks and/or settlement accounts of the management company, homeowners association, housing cooperative, the more the management company incurs costs for administering payments (cost of bank transfers, commissions for crediting funds to the current account, collection fees, etc.);

4. The higher the cost of utilities, the more tense the relationship between consumers and providers of utility services, despite the fact that providers do not have the authority to approve utility tariffs and consumption standards;

5. The higher the cost of utilities, the greater the debt the ICU incurs to the RSO due to the impossibility of collecting 100% of the cost of consumed utilities from consumers;

6. The ICU workers themselves are consumers of housing and communal services and, like all other consumers, are simply humanly interested in reducing their rent.

Thus, it should be noted that the management authority, homeowners' association, housing cooperative not only do not have the authority to approve utility tariffs, but are also interested in reducing such tariffs!

To understand where an ICU can make a profit if the activity of providing utility services not only does not generate income, but is actually unprofitable, it is necessary to note that the profit of an ICU consists exclusively of profits from housing maintenance activities (management of apartment buildings, maintenance and repair common property), but not from the provision of utilities, says expert in the field of construction and housing and communal services Yuri Ganenko.

How is the cost of a utility service determined?

The procedure for calculating the cost of utilities, in accordance with Article 157 of the RF Housing Code, is established by the Government of the Russian Federation. In accordance with the above norm, the Government of the Russian Federation adopted a resolution dated 05/06/2011 N354 (in this article designated Rule 354).

Rules 354 contain many formulas, but their essence boils down to the fact that the cost of a utility service is determined as the product of the tariff for a utility service and the volume of service consumed .

In this case, the volume of service can be determined either by metering devices or by consumption standards (in the absence of metering devices). an increasing factor can be applied , but this issue is not discussed within the scope of this article; the more important purpose of the publication is to clarify the size of utility tariffs.

How to calculate rent

Each component of the rent can be calculated in one of the following ways:

  • using the formulas given in Resolution No. 354 and in the charter of a specific management structure;
  • by submitting a request to the accounting department of the management company.

The formulas described in Resolution No. 354 allow you to calculate rent according to the following indicators:

  • the area of ​​all premises of the house;
  • area of ​​common non-residential premises;
  • number of storeys;
  • service life of the building;
  • area of ​​the payer's apartment;
  • presence and type of communications.

Depending on the method of work and the architectural features of the building, calculations may include additional parameters. As a rule, they are listed on the websites of management companies and housing associations, as well as on the portals of municipal housing committees.

Calculation using formulas is made by employees of the organization carrying out repairs and maintenance of the house, taking into account the volume of resources consumed, labor expended and local tariffs.

To obtain detailed rent calculations, you need to submit an application to the Criminal Code.

What tariff is used when calculating the cost of utility services?

Paragraph 38 of Rule 354 states “38. The amount of payment for utility services is calculated according to tariffs (prices) for consumers established by the resource supplying organization in the manner determined by the legislation of the Russian Federation on state regulation of prices (tariffs).” In order to avoid discrepancies, it is necessary to especially pay attention that the above norm refers to tariffs “established by the resource supplying organization” (that is, established for the resource supplying organization ), but not “established by the resource supplying organization” ( RSO does not have the right to set tariffs for utility resources ).

Thus, when calculating the cost of a utility service, the tariff that is set for the utility resource supplied by the RSO is applied.

At the same time, part 2 of Article 157 of the Housing Code of the Russian Federation directly establishes that tariffs are approved by state authorities of the constituent entities of the Russian Federation: “2. The amount of payment for utility services ... is calculated according to the tariffs established by the state authorities of the constituent entities of the Russian Federation in the manner established by federal law.”

It can be said that this norm alone refutes the opinion that providers of public services or resource supplying organizations approve tariffs for utility systems, however, to complete the picture, let’s consider several more aspects.

Calculation of water tariffs using the method of economically justified expenses (costs)

If tariffs for water or water transportation are established for the first time for an organization providing water supply or water transportation services (a new organization or water supply/water transportation services have not previously been provided), the Method of economically justified expenses (costs) is used for calculation. It is sometimes called the “GRP Method” (GRP stands for Required Gross Revenue). The methodology for calculating tariffs for water and water transportation using the method of economically justified expenses (costs) was approved by order of the Federal Tariff Service dated December 27, 2013 No. 1746-e “On approval of guidelines for calculating regulated tariffs in the field of water supply and sanitation.”

Calculation of water tariffs using the method of economically justified costs (expenses), performed by our specialists, includes the following steps:

Analysis of water supply network diagrams

A specification for water supply network diagrams is drawn up - information on the diagram is written down in sections between wells, indicating the numbers of wells, points of connection for subscribers, the lengths of network sections, diameters, the number of fire hydrants, the number of shut-off valves installed on the networks.

Master plan for calculating water tariffs

  • Summary specification for water supply networks (PDF)
  • Fragment of a water supply network diagram for drawing up a specification (PDF)
  • Clarification of network lengths according to working design documentation (PDF)
  • Calculation of the number of shut-off valves on water supply networks (PDF)

Read more about analyzing water supply network diagrams

Formation of a water consumption balance for the regulation period

The balance of water consumption for calculating water tariffs using the method of economically justified expenses (costs) is formed on the basis of water supply contracts or water transportation contracts concluded with consumers of services.

Water consumption balance (PDF)

Read more about creating a water consumption balance for the regulation period

Study of the technological process of water supply

The study of the technological process of water supply when setting water tariffs using the method of economically justified expenses (costs) includes:

  • study of the technological scheme for lifting, purifying and transporting water; mechanical, chemical and other methods of water purification and disinfection;
  • study of the chemicals used, reagents, their consumption rates for water purification and disinfection;
  • studying the characteristics of equipment used in lifting, purifying and transporting water;
  • study of the characteristics of metering devices for raised water, transported water and metering devices installed at consumers.
  • Technological processes on VZU (PDF)
  • Technological solutions on VZU (PDF)
  • VZU technological diagram (PDF)

Read more about studying the technological process of water supply

Standard calculation of water consumption for technological needs, calculation of water losses during its production and transportation for the period of regulation

Calculation of water consumption for technological needs, water losses during its production and transportation in a centralized water supply system is carried out by our specialists on the basis of the order of the Ministry of Construction of Russia dated October 17, 2014 No. 640/pr “On approval of the Guidelines for calculating losses of hot, drinking, technical water in centralized water supply systems during its production and transportation.”

Standard calculation of water losses (PDF)

Read more about the standard calculation of water consumption and losses

Formation of water supply balance

The water supply balance for calculating water tariffs is formed for the regulation period based on the calculated volume of water consumption and the calculated standard water consumption for technological needs and the volume of water losses during its production and transportation.

Water Supply Balance (PDF)

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Calculation of standard consumption of materials (chemical reagents and other materials) for water purification and disinfection and the costs of their acquisition

Calculation of the standard consumption of materials for water supply to take them into account in the water tariff is carried out in accordance with the technological process and standards for material consumption.

Chemical Quantity Calculation (PDF)

Read more about calculating the standard consumption of materials and the costs of their acquisition

Calculation of standard electricity consumption and costs for the purchase of electricity

Calculation of standard electricity consumption for inclusion in the water tariff is carried out on the basis of information obtained from studying the technological process of water supply. Electricity consumption for technological needs for water supply is calculated for the regulation period:

  • based on the characteristics of the electrical equipment installed (at water intake, treatment stations, water pressure boosting stations) - type, brand, power, quantity;
  • hours of operation of installed electrical equipment - calculated taking into account the volume of lifting, pumping and purification of water, the productivity of installed equipment, and the demand factor.

Calculation of standard energy consumption (PDF)

Read more about calculating standard consumption and costs for purchasing electricity

Calculation of labor costs and social contributions from the wage fund

The calculation of labor costs and social contributions from the wage fund for inclusion in the water tariff is carried out on the basis of the norms of the current legislation of the Russian Federation, the staffing table, the Regulations on wages, the Collective Agreement, orders for additional payments, combinations and other local acts of the regulated organizations.

In accordance with the technological process, the characteristics and quantity of installed equipment, and the length of networks, the standard number of main production workers and operational management for water supply is calculated. The number of junior service personnel for the maintenance of water supply facilities is calculated - cleaners of industrial premises, cleaners of production areas. If there are vehicles and special equipment, the standard number of drivers, tractor drivers and machinists is calculated.

Calculation of the standard number for water supply (PDF)

Learn more about calculating labor costs and deductions

Calculation of depreciation expenses

Expenses for depreciation charges for inclusion in the water tariff are calculated on the basis of inventory cards (OS-6), commissioning certificates (OS-1, OS-1a), depreciation rates, initial cost, useful life and operation, data about reconstruction and modernization.

Calculation of depreciation charges (PDF)

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Calculation of repair costs

Repair costs in the water tariff include the following costs:

  • for major repairs of water supply facilities by contract and economic means;
  • for routine repairs of water supply facilities by contract;
  • for materials for routine repairs carried out economically for water supply facilities.

Pipes for repair work

Gate valves for repair work

Read more about calculating repair costs

Calculation of rental costs and leasing payments

The calculation of costs for renting water supply facilities is carried out in accordance with clause 44 of the Government of the Russian Federation Decree No. 406 dated May 13, 2013 “On state regulation of tariffs in the field of water supply and sanitation.” The rent included in the tariff includes:

  • depreciation deductions;
  • property tax;
  • land tax (or land rental payments);
  • other obligatory payments of the owner related to the ownership of leased property.

Rent calculation (PDF)

Read more about calculating rental costs and leasing payments

Calculation of costs for purchased products

Costs for purchased products are calculated if the regulated organization purchases water from another resource supply organization or pays for water treatment services or water transportation.

Learn more about calculating costs for purchased products

Calculation of workshop costs

The calculation of shop expenses for the formation of water tariffs consists of determining the amount of general production expenses directly related to the type of water supply activity.

Shop water supply costs include the following types of expenses:

  • labor costs and deductions from the wage fund of shop personnel;
  • electricity costs for workshop electrical equipment;
  • costs of depreciation on fixed assets for workshop purposes;
  • labor protection costs;
  • training costs;
  • water testing costs;
  • costs for maintenance of water supply facilities;
  • emergency dispatch service costs;
  • costs of household goods for water intake and/or water treatment plants;
  • costs for low-value and quickly wearing items, fixed assets worth up to 40 thousand rubles and a useful life of less than 1 year;
  • other industrial services for water supply.

Shop expenses (PDF)

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Calculation of administrative expenses

The calculation of administrative expenses for the formation of water tariffs consists of determining the amount of general expenses (general operating expenses) - expenses accounted for in account 26 “General expenses”. Administrative expenses for the period of regulation for the enterprise as a whole are calculated on the basis of concluded contracts for general business purposes, actual costs and justified planned expenses for the period of regulation. The tariff for drinking water, calculated by the method of economically justified expenses (costs), includes the share of administrative expenses attributable to the type of water supply activity in accordance with the method of distribution of indirect costs reflected in the accounting policy of the enterprise.

  • Distribution of General Business Expenses (PDF)
  • Administrative expenses (PDF)

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Calculation of expenses for paying taxes and fees

Calculation of expenses for paying taxes and fees to take them into account in the tariff for drinking water, calculated by the method of economically justified expenses (expenses) consists in determining the amount of expenses necessary to pay taxes and fees related directly to the type of activity “Water supply” and the share of costs for payment taxes and fees for general production and general economic purposes related to the type of activity “Water supply”.

  • Water tax calculation (PDF)
  • Calculation of land tax (PDF)
  • Property Tax Calculation (PDF)

Read more about calculating expenses for paying taxes and fees

Calculation of standard profit

The calculation of the standard profit taken into account in the water tariff consists of determining the amount of the following types of water supply costs:

  • costs of repaying loans and credits, paying interest on loans and credits used to implement the investment program for water supply, as well as for replenishing working capital for water supply;
  • costs of capital investments in water supply for the period of regulation in accordance with the approved investment program for water supply (excluding interest on loans and credits attracted for capital investments in water supply);
  • expenses for social needs provided for by the collective agreement of the regulated organization.

Standard profit (PDF)

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Calculation of water tariffs

Calculation of water tariffs consists of the following steps:

  • formation of the required gross revenue (GRR);
  • distribution of non-residential income by half-year for the regulation period (for the 2nd half of the year, the corresponding deflator index is applied for each item of expenditure);
  • calculation of water tariffs by half-year for the regulation period:

    water tariff in the 1st half of the year = NVV 1st half of the year / volume of useful water supply in the 1st half of the year;

    water tariff in the 2nd half of the year = NVV 2nd half of the year / volume of useful water supply in the 2nd half of the year.

Calculation of tariffs for drinking water

Calculation of tariffs for drinking water (PDF)

Formation of a production program for water supply

The formation of a production program for water supply is carried out in accordance with the Methodological Recommendations for the development of production programs of public utility organizations, approved by Order of the Ministry of Regional Development of the Russian Federation dated October 10, 2007 No. 101.

Production program for water supply part 1

Production program for water supply part 2

Read more about the formation of a production program for water supply

Formation of a tariff proposal (tariff application) for setting water tariffs

Formation of a tariff proposal (tariff application) for setting water tariffs consists of the following stages:

  • creating folders with calculation tables (calculation of water tariffs);
  • creating folders with supporting documents on the basis of which water tariffs are calculated;
  • writing an explanatory note;
  • writing an application for setting water tariffs;
  • writing a statement on the choice of regulation method when setting water tariffs;
  • compiling an inventory of all documents;
  • numbering of documents in folders with inventories;
  • signing of the tariff proposal (tariff application) by the head of the regulated organization and certification of signatures with the seal of the regulated organization;
  • scanning all tariff offer documents and recording them on electronic media;
  • stitching together all tariff offer documents, certifying them with the signature of the manager and the seal of the regulated organization;
  • sending a tariff proposal to the state regulatory body in the field of tariff setting to establish water tariffs for the regulated organization.

Volumes of tariff proposal for water

Inventory for tariff application for water tariffs 1

Inventory for tariff application for water tariffs 2

Explanatory note for calculating water tariffs 1

Explanatory note for calculating water tariffs 2

Explanatory note for calculating water tariffs 3

Energo Tariff Holding LLC provides full support for generated tariff proposals (applications) when approving tariffs by regulatory authorities, as well as when challenging approved tariff decisions in the Federal Antimonopoly Service of Russia and the courts.

We also calculate tariffs for sewerage.

Our advantages

NORMATIVE BASE

We monitor changes in current legislation. We use only current regulatory documents. When conducting examinations, documents that have legal force during the disputed period are used.

QUALITY AND TIME GUARANTEE

An Agreement is concluded, which specifies all essential conditions, which guarantees compliance with deadlines and obtaining a high-quality final result.

We carry out turnkey work.

COMPETITIVE PRICES

We do not inflate the cost of services.

The price always corresponds to the amount of labor resources expended and time to complete the Contract.

WIDE SELECTION OF SERVICES

We make calculations of all types of tariffs, standards, prices.

We carry out all types of technical and economic examinations.

We carry out calculations and examinations for exclusive services.

EMPLOYEE QUALIFICATIONS

The diverse qualifications of our specialists allow us to carry out non-standard projects and find the optimal solution for complex tasks.

INDIVIDUAL APPROACH

Individual approach for each client. We take into account the specifics of the activity, the composition of the property complex, the availability of supporting documents from the Customer and his wishes.

Full confidentiality.

Who approves utility consumption standards?

It is obvious that for consumers whose premises are not equipped with utility meters, not only tariffs for utility services, but also standards for the consumption of such services play a significant role. Some consumers express the opinion that not only tariffs for utilities, but also standards for the consumption of such services are allegedly established by the decision of utility service providers.

To refute the voiced erroneous opinion, we quote part 1 of Article 157 of the Housing Code of the Russian Federation: “The amount of payment for utility services is calculated based on the volume of consumed utility services, determined by the readings of metering devices, and in their absence, based on the standards for the consumption of utility services ... approved by the state authorities of the constituent entities of the Russian Federation in the manner established by the Government of the Russian Federation...”

Thus, it is the state authorities of the constituent entities of the Russian Federation who approve not only tariffs for utility services, but also standards for the consumption of such services.

Financial flow diagram

As previously indicated, the consumer of the service has an obligation to pay for the utility service in favor of the utility service provider. In this case, for the purpose of providing a utility service, the utility provider acquires a utility resource, the tariff for which is equal to the tariff for the utility service. In this case, the volume of consumption of a utility service is equal to the volume of consumption of a utility resource. Thus, the cost of a utility service (calculated as the product of the tariff by the volume) is equal to the cost of the utility resource (also calculated as the product of the tariff by the volume).

Interests of utility providers

As follows from all that has been said, the provider of utility services has no financial interest in increasing tariffs for utility resources (they are also tariffs for utility services), moreover, MA, HOA, housing cooperative are interested in reducing the cost of such services for a number of reasons: 1. MA , HOAs, housing cooperatives do not make a profit from the cost of utilities; 2. Payment for utility services goes to the settlement account of the UO and under some taxation systems, the specified amount is taxed, regardless of the fact that it is paid in full to the RSO; 3. The larger the amounts received at the cash desks and/or settlement accounts of the management company, homeowners association, housing cooperative, the more the management company incurs costs for administering payments (cost of bank transfers, commissions for crediting funds to the current account, collection fees, etc.); 4. The higher the cost of utilities, the more tense the relationship between consumers and providers of utility services, despite the fact that providers do not have the authority to approve utility tariffs and consumption standards; 5. The higher the cost of utilities, the greater the debt the ICU incurs to the RSO due to the impossibility of collecting 100% of the cost of consumed utilities from consumers; 6. The ICU workers themselves are consumers of housing and communal services and, like all other consumers, are simply humanly interested in reducing their rent.

Thus, it should be noted that the management authority, homeowners' association, housing cooperative not only do not have the authority to approve utility tariffs, but are also interested in reducing such tariffs!

To understand where an ICU can make a profit if the activity of providing utility services not only does not generate income, but is actually unprofitable, it is necessary to note that the profit of an ICU consists exclusively of profits from housing maintenance activities (management of apartment buildings, maintenance and repair common property), but not from the provision of utilities.

conclusions

The opinion that it is the providers of public services (UOs, HOAs, housing cooperatives) who approve tariffs for utility services and/or standards for their consumption leads exclusively to an increase in tension in relations between consumers and ICUs , to an increase in unfounded appeals to both the ICUs themselves and and to supervisory authorities. In addition to the unreasonable increase in the burden on the ICU, the prosecutor’s office, and state housing supervision authorities, the consequences of the widespread dissemination of the erroneous opinion discussed in this publication is an increase in non-payments by consumers of utility services (including “protest”) and an increase in social tension.

In fact, as proven in this article , tariffs and standards for the consumption of utility services are set by government bodies of the constituent entities of the Russian Federation , and providers of utility services (except for cases where such providers are RSOs) are absolutely not interested in increasing tariffs for utilities.

Author: Nifontov D.Yu.

ku 71myths housing and communal services 29

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How to help citizens?

Pakhomov recalled that in the housing and communal services sector, citizens with low incomes receive subsidies for payment, he believes.

Pavel Sklyanchuk, an expert on the ONF’s thematic platform “Housing and the Urban Environment,” in a conversation with TASS, noted the expediency of the proposal of the public council under the Ministry of Construction to revise the indicators at which low-income families receive compensation for housing and utility bills, he told TASS.

The expert also believes that it is necessary not only to increase the level of subsidies to the population, but also to reduce energy losses for which residents of old houses pay - the lower the quality of housing, the higher the costs for utilities. “To do this, it is necessary to extend housing and communal services benefits to energy efficient measures, including within the framework of energy service contracts. Then the size of the receipt itself will decrease,” Sklyanchuk said.

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