Justification of the need for major repairs of the old housing stock of Leningrad. Repair, reconstruction, modernization, retrofitting - how to correctly distinguish, plan and take into account the costs Justifying the need for a major overhaul
1The article raises the question of economic and social efficiency and expediency of overhaul of multi-apartment residential buildings. The article presents statistical data on the state of the housing stock of the city of Perm. The main provisions of the housing policy of the state and the region are considered - the changes made to the housing code of the Russian Federation, as well as the main provisions of the regional overhaul program common property in apartment buildings, as well as an overview existing system maintenance and overhaul of multi-apartment residential buildings. The main criteria for selecting houses for major repairs are highlighted. Practical examples of inspection of multi-apartment residential buildings in the city of Perm, the purpose of which was to determine the feasibility of a major overhaul, are given. Recommendations for the organization and effective and expedient overhaul of multi-apartment residential buildings are proposed.
technical condition
physical and moral depreciation
modernization
overhaul of residential apartment buildings
reproduction of the housing stock
housing stock
1. Regional program for the overhaul of common property in apartment buildings located on the territory Perm Territory, for 2014-2044, approved by Decree of the Government of the Perm Territory dated April 24, 2014 No. 288-p [Electronic resource]: access from the electronic fund of legal and regulatory technical documentation "Techexpert".
2. VSN 58-88 (p). Regulations on the organization and conduct of reconstruction, repair and maintenance of buildings for communal and socio-cultural purposes [Electronic resource]: access mode: Techexpert.
3. Evdokimenko N.L., Larin S.N. Problems of financial support for the overhaul of the housing stock.// Audit and financial analysis. - No. 5 - 2009.
4. MDK 2-04.2004. Toolkit on the maintenance and repair of the housing stock [Electronic resource]: access mode: Techexpert.
5. Methodology for determining the physical deterioration of civil buildings [Electronic resource]: approved. Order of the Ministry of Communal Services of the RSFSR dated October 27, 1970 N 404). - Access mode: ConsultantPlus.
6. Sazonov P.A. Economic analysis of investment support for the overhaul of apartment buildings: dissertation for the degree of candidate economic sciences. - N. Novgorod, 2004 - 136s.
7. Territorial body of the Federal State Statistics Service for the Perm Territory (Permstat) [Electronic resource]: official. website. - Access mode: http://permstat.gks.ru/.
Among the many problems and tasks that have accumulated in the housing sector in Perm, the problem of capital repairs, reconstruction, modernization and renovation of the housing stock comes to the fore.
This problem arose in connection with many years of underfunding of major repairs and reconstruction of the housing stock and public utilities. Over the past two decades, the depreciation of the housing stock and communal facilities has significantly increased, which has led to an increase in the volume of dilapidated and dilapidated housing, a decrease in reliability, and environmental safety of operation. engineering systems, increasing the current costs of their maintenance.
Purpose of the study
The purpose of the study is to review the existing system of maintenance and overhaul of multi-apartment residential buildings, review the criteria for selecting houses for overhaul and assess their sufficiency to justify the overhaul of residential multi-apartment buildings.
Research results
As statistics for 2013 show, 60.2% of the area of the housing stock in the Perm Territory is in a state of 0 to 30% depreciation, 33.8% of the fund - 31-65% depreciation; 5.0% and 1.1% - 66-70% and over 70% wear, respectively. At the same time, the share of multi-apartment residential buildings with a wear rate of 31-65% is 57.7%. The share of dilapidated and dilapidated housing is 4.3%. It should also be noted that a significant part of the housing stock in Perm does not meet the current needs of the population in terms of quality characteristics, technical content and level of improvement.
In connection with the changes in the Housing Code of the Russian Federation in terms of organizing and financing the overhaul of multi-apartment residential buildings, the authorities of Perm developed the "Regional program for the overhaul of common property in multi-apartment buildings located on the territory of the Perm Territory ...", under the terms of which the Program includes all multi-family buildings, with the exception of buildings recognized in in due course emergency and subject to demolition, and houses, the physical deterioration of which exceeds 70%.
To rank residential buildings according to their degree of deterioration is the task of the municipality on the basis of Decree of the Government of the Russian Federation of June 30, 2015 N 657 and Decree of the Government of the Russian Federation of October 29, 2014 N 1115 on technical monitoring of houses. In addition, according to the law of the Perm Territory dated March 11, 2014 No. 304-PK, the order of inclusion of apartment buildings in the regional program for the overhaul of apartment buildings is determined based on monitoring data technical condition apartment buildings in accordance with the following criteria: 1) year of commissioning apartment building; 2) the date of the last major overhaul by type of work (services) included in the list of services and (or) work on the overhaul of common property in an apartment building; 3) physical depreciation of an apartment building, %; 4) the completeness of the receipt of contributions for capital repairs from the owners of premises in an apartment building for the last three years of the implementation of the regional program.
In accordance with regulatory documents, a major overhaul is defined as a set of works for the complete or partial replacement structural elements and engineering systems of buildings, which leads to a decrease in physical deterioration and an increase operational qualities. The overhaul of an apartment building should include the elimination of malfunctions of individual parts or completely worn out structures, the restoration or replacement of them with stronger, more durable and economical ones that improve the performance of the buildings being repaired, with the exception of the complete replacement of the main structures, which include all types of walls, frames, stone and concrete foundations. As part of a major overhaul, an economically viable modernization of the building can be carried out: improving the layout, increasing the number and quality of services, equipping the missing types of engineering equipment, landscaping the surrounding area.
The most important part of the organization of a major overhaul is the development of its strategy. In theoretical terms, two repair options are possible: according to the technical condition, when repairs are started after the appearance of a malfunction to eliminate it; preventive-preventive, when repairs are started before a failure occurs (to prevent it). In practice technical operation buildings use a combination of two strategies: they assign repairs according to their service life, and the volume repair work determined by technical condition.
The timing of the overhaul of residential buildings is regulated by the Regulations on the organization and implementation of the reconstruction, repair and maintenance of residential buildings, communal and socio-cultural facilities (VSN 58-88 (r)). When planning major repairs, the frequency of their implementation can be taken in accordance with the recommended Appendix 2 (for buildings as a whole) and the recommended Appendix 3 (for individual structures and elements). In these applications, the minimum duration of the effective operation of apartment buildings, as well as individual elements of apartment buildings, is established, that is, such a period of operation, after which a major overhaul is necessary. For example, the minimum duration of effective operation of a roof covering made of roll materials is 10 years, galvanized steel - 15 years, slate - 30 years, ceramic tiles - 60 years, etc. .
However, at present, the organization of a major overhaul is focused mainly on emergency recovery work.
Under the new conditions for organizing the overhaul of residential buildings, residents, or rather, the owners of apartments in apartment buildings, play an important role in the overhaul of a house: without them it will be impossible to make an estimate or accept the work performed. And it would seem that new program overhaul will allow the owners, albeit at their own expense, to eliminate the accumulated depreciation building structures and engineering communications of a residential building, improve the technical condition of the common property of the house and extend the life of the building. But here, too, weaknesses have already been identified, both financial and technical.
The list of works on the overhaul of common property in apartment buildings, according to the regional program, includes: repair of in-house engineering systems of electricity, heat, gas, water supply and sanitation; repair or replacement of elevator equipment, repair of elevator shafts; roof repair, arrangement of exits to the roof; repair of basements, which belong to the common property in the house; insulation and (or) repair of the facade; the establishment of collective (general house) metering devices and control units for resource consumption; foundation repair.
Many years of experience in surveying residential buildings shows that on the territory of Perm there are also such multi-apartment residential buildings included in the overhaul program, which are not recognized by the city administration as emergency, but in fact load bearing capacity building structures of these houses is reduced, proper reliability and safety are not ensured, and they pose a threat to the life and health of citizens. The overhaul of common property under the program in such houses will not ensure the required safety of the building, but, on the contrary, may hide defects and damage that require other measures to be eliminated (strengthening structures or reconstructing the building). Here the question arises as to the advisability of carrying out a major overhaul of a residential building.
The efficiency and feasibility of capital repairs of buildings is determined by comparing the obtained economic and social results with the costs necessary to achieve them. At the same time, economic results should be expressed in the elimination of physical wear and tear and savings. operating costs. Social results should be expressed in improving the living conditions of the population, working conditions for service personnel, improving the quality and increasing the volume of services.
One of the examples where violation of the normative terms of operation and untimely implementation of the PPR lead to disappointing results is a residential apartment building on the street. Karpinsky, 5 in the Industrial area. The building was built in 1953, two-storey, for 30 apartments, with brick walls and wooden floors. The minimum duration of effective operation of the investigated residential building before putting it on overhaul is 10-15 years [VSN]. The frequency of current repairs should be 3-5 years. The actual life of the building is 62 years. During the period of operation of the building, major repairs were not carried out. The risers and pipelines of engineering communications were partially replaced. A survey of this residential building showed that the overhaul of the building is not advisable for a number of reasons.
Firstly, defects and damages were revealed in the building structures of the building, which indicate an emergency technical condition of the building, which does not ensure the safe stay of residents in the house. Such defects include: through horizontal cracks in the basement of the building, bulging and curvature brickwork plinth, which indicate horizontal displacements of the foundation; vertical through cracks in the outer walls of the building, passing to the floors and internal walls, which indicate the division of the building into blocks with different deformations; as well as deflections, numerous cracks and destruction of the plaster layer of the ceilings; floor subsidence.
Secondly, based on the results of a quantitative assessment of the technical condition of the building structures, the physical deterioration of the building was determined, which is 59%. According to the Methodology for determining the physical deterioration of civil buildings, there is a relationship between the physical deterioration of the building and estimated cost capital repair costs. With the obtained value of physical wear of the building structures of the building (59%), approximate cost overhaul is 87% of the replacement cost of the building. Where the replacement cost of a building is understood as the cost of new construction of the investigated residential building, which is calculated in current prices on the date of the examination. The maximum repair cost should be more than 80% of the replacement cost.
Thirdly, the surveyed residential building has significant functional (moral) deterioration, which reflects the non-compliance of building structures, engineering systems and the building as a whole with ergonomic requirements and includes the following indicators: the presence of combustible structures (wooden floors and partitions); lack of bathrooms; shared bathroom and kitchen for several apartments; non-compliance of the dimensions of the premises with modern regulatory requirements. Elimination of obsolescence is possible only by reconstructing or modernizing the building under investigation.
Of course, during the overhaul, modernization work can be carried out related to the compensation of obsolescence, but such work does not constitute the essence of the overhaul. AT modern conditions, given the high rates of scientific and technological progress and the introduction of its results, both in the technology of work and in the production of materials and structures, carrying out a traditional overhaul without elements of modernization is in many cases impossible and impractical.
The general requirement for inclusion in the planned list of works and technological processes for the overhaul of apartment buildings related to the modernization of structures, engineering systems and other elements of residential buildings, an assessment of the economic feasibility of the modernization work should be preceded. Such an assessment is made taking into account the fact that the service life of new (replaced structures, engineering systems and other elements and their parts) should not exceed the residual service life of apartment buildings.
There are other cases of inappropriate capital repairs of apartment buildings. So, for example, residential buildings on the street. Engels in the Dzerzhinsky district. The buildings are two-story, with brick walls and wooden ceilings. Despite their service life (about 50 years), their technical condition meets the requirements of mechanical safety and does not pose a threat to the life and health of citizens. But due to significant obsolescence, these buildings do not meet modern space-planning, sanitary-epidemiological and fire requirements, and also do not fit into the architectural appearance of the surrounding buildings - similar buildings are being demolished in the adjacent territory and it is planned to build adjacent quarters with 6-9 floors houses. A rational way out of this situation is the renovation of residential buildings, which will include the resettlement of residential buildings and the construction of new ones, taking into account the urban development concept of the quarter.
Faced with such examples of unjustified or economically inexpedient capital repairs of residential buildings, in the new conditions of housing policy, it becomes necessary to develop a methodology for organizing repair work, taking into account the interests of direct participants in the investment process, the regulatory framework and current legislation.
The overhaul planning scheme should be based not only on the documentary data prescribed in the regional overhaul program, but also on specific, reliable and up-to-date information on the technical condition of all building structures, elements and components of the building, and engineering systems of the building, obtained by qualified specialists as a result of detailed or comprehensive survey of the technical condition of the building.
An important task of organizing a major overhaul is to determine the need for repairs for each specific multi-apartment residential building, to compare the needs with the possibilities and, on the basis of this comparison, make management decisions, which are always a certain compromise. At the same time, the main advantage of the system of preventive maintenance should be preserved, namely, its preventive nature, which ensures early repair, until the building or its element reaches an emergency state.
Conclusion
The problem of overhaul of multi-apartment residential buildings and the restoration of their functional performance characteristics to the required level for a number of indicators is one of the most acute, but still unresolved problems. The changes made to the Housing Code of the Russian Federation and regional capital repairs programs cause a lot of controversy and controversy. The system of ranking residential buildings according to the proposed criteria does not adequately determine the need for major repairs, the volume and types of repairs, and, most importantly, assess the economic and social efficiency and feasibility of major repairs.
For the successful implementation of the main directions of the reproduction of the housing stock through major repairs, it is necessary:
- consider overhaul in close relationship with the existing urban and economic environment (mandatory feasibility study for overhaul);
- take into account the actual technical condition of the housing stock and the dynamics of the needs for major repairs, modernization and reconstruction;
- take into account the technological requirements for the timing of the overhaul;
- stimulate the process of attracting financial resources in the field of repair work, increasing their attractiveness for investors;
- create regulatory framework overhaul of residential buildings, taking into account modern socio-economic conditions.
Reviewers:
Kashevarova G.G., Doctor of Technical Sciences, Professor, Head. Department of SC and VM, Perm National Research University, Perm.
Kharitonov V.A., Doctor of Technical Sciences, Professor, Head. Department "SIM", Perm National Research University, Perm.
Bibliographic link
Shestakova E.A. ON THE JUSTIFICATION OF THE FEASIBILITY OF CARRYING OUT CAPITAL REPAIRS OF RESIDENTIAL BUILDINGS // Contemporary Issues science and education. - 2015. - No. 2-3.;URL: http://science-education.ru/ru/article/view?id=23630 (date of access: 06/12/2019). We bring to your attention the journals published by the publishing house "Academy of Natural History"
The correct qualification of various types of work on the restoration of fixed assets: current and major repairs, on the one hand, and reconstruction, modernization, retrofitting, on the other, is a necessary condition for high-quality financial planning in an institution. Ultimately, the acceptance and fulfillment of budget obligations, the reflection of operations in budget accounting and reporting, and the calculation of taxes depend on this.
It is no secret that in cases of all types of repairs, the costs are written off to the current expenses of the institution, and in the case of reconstruction, modernization and additional equipment, they are attributed to an increase in the initial cost of fixed assets. However, it is often very difficult to distinguish between these concepts in practice. Consider the main approaches to the definition of these types of work.
Terminology
- modernization -
- retrofitting -
- trouble-shooting;
- Finishing work.
Table 1
Functional purpose of the fixed asset
An object | Main functions |
| Building | |
| Fence, fence | |
| Highway | |
| Automobile | |
| A computer | 2. Store information. |
Repair
traditionally differ different levels average
The term "reconstruction"
The term "modernization"
The term "equipment"
Work planning
Goal definition
APPLICATION FOR REPAIR, RECONSTRUCTION, MODERNIZATION, ADDITIONAL EQUIPMENT
Object name | Inventory number | Cause | Planned events | Planned result |
|
| 333222333 | |||||
| VAZ-21114 car | 555666555 | Do-it-yourself repair | Recovery | ||
| automated workplace(computer included) | 555666777 | ||||
| House of culture building | 777888999 | The roof is leaking | Replace soft roof | ||
| House of culture building | 777888999 | Performance Improvement | |||
and finishing works
table 2
Reflection in the budget accounting of works on repair, reconstruction, modernization, additional equipment
| No. p / p | Contents of operation | Accounting entry 1 | |
| debit budget account | |||
| 1 | 2 | 3 | 4 |
KRB 0 401 01 225 | KRB 0 302 08 730 |
||
KRB 0 401 01 226 | KRB 0 302 09 730 |
||
KRB 0 105 00 340 | KRB 0 302 22 730 |
||
| KRB 1 401 01 272 KRB 2 401 01 272 KRB 2 106 04 340 | KRB 0 105 00 440 |
|
KRB 0 106 01 310 | KRB 0 302 19 730 |
||
KRB 0 106 01 310 | KRB 0 302 09 730 |
||
KRB 0 105 00 340 | KRB 0 302 22 730 |
||
KRB 0 106 01 310 | KRB 0 105 00 440 |
||
KRB 0 101 00 310 | KRB 0 106 01 410 |
||
The correct qualification of various types of work on the restoration of fixed assets: current and major repairs, on the one hand, and reconstruction, modernization, retrofitting, on the other, is a necessary condition for high-quality financial planning in an institution. Ultimately, the acceptance and fulfillment of budget obligations, the reflection of operations in budget accounting and reporting, and the calculation of taxes depend on this. It is no secret that in cases of all types of repairs, the costs are written off to the current expenses of the institution, and in the case of reconstruction, modernization and additional equipment, they are attributed to an increase in the initial cost of fixed assets. However, it is often very difficult to distinguish between these concepts in practice. Consider the main approaches to the definition of these types of work.
Terminology
Many normative legal acts begin with definitions of concepts and terms used in the document. For example, Art. 6 BC RF, art. 8 and 11 of the Tax Code of the Russian Federation, Art. 15 and 20 of the Labor Code of the Russian Federation. In cases where there is no clear and unambiguous definition for key terms, the application of legislative norms in practice raises a lot of questions and controversial situations.
This was the case until recently with regard to the issue of delimitation by a budgetary institution of work on repair, reconstruction, modernization, and additional equipment. Until 2009, neither the Instruction on Budget Accounting, nor the legislation on accounting in general, nor the legislation on budget classification did not contain these concepts.
In 2009, the Ministry of Finance of Russia for budgetary institutions developed Guidelines on the application of KOSGU (system letter of the Ministry of Finance of Russia dated July 21, 2009 No. 02-05-10 / 2931), which contained, in particular, clear definitions of the terms "reconstruction", "modernization", "additional equipment" in order to correctly allocate costs to items ( subarticles) KOSGU. In the same letter, the distinctive characteristics of the repair work were given.
In the system letter on the procedure for applying KOSGU in 2010 (letter of the Ministry of Finance of Russia dated February 05, 2010 No. 02-05-10 / 383), similar definitions are given for operations that increase the value of an item of fixed assets:
- reconstruction is a change in the parameters of capital construction objects, their parts (height, number of floors, area, production capacity indicators, volume) and the quality of engineering and technical support. This definition completely coincides with the one given in paragraph 14 of Art. 1 of the Town Planning Code of the Russian Federation;
- modernization - a set of works to improve an item of fixed assets, leading to an increase in the technical level and economic characteristics object, carried out by replacing its structural elements and systems with more efficient ones;
- retrofitting - addition of fixed assets with new parts, parts and other mechanisms that will form a single whole with this equipment, give it new additional functions or change performance indicators, and their separate use will be impossible.
- trouble-shooting;
- maintenance of technical, economic and operational indicators at the initially envisaged level;
- carrying out non-capital redevelopment of premises;
- Finishing work.
Further, when considering the principles that make it possible to draw a line between different types of work, the concept of “functional purpose of a fixed asset” will be repeatedly used. Before qualifying the type of work, it is necessary to clearly articulate what the main asset is intended for, and then determine how the performance of these functions will change as a result of the work. At first glance, it seems that it is not difficult to give such a definition (see Table 1).
Table 1
Functional purpose of the fixed asset
An object | Main functions |
| Building | 1. Provide weather protection. 2. Ensure the safety of property. 3. Provide conditions for the activities of people. 4. Provide conditions for the operation of equipment. |
| Fence, fence | 1. Mark the boundaries of the site. 2. Restrict access to the site. |
| Highway | 1. Ensure the movement of cars. 2. Ensure safety when moving cars. 3. Provide comfort when moving cars. |
| Automobile | 1. Ensure the movement of people and goods. 2. Ensure safety when moving people and goods. 3. Ensure the protection of people and goods from atmospheric phenomena. 4. Ensure the safety of the property in the car. |
| A computer | 1. Process information - transform information of one type into another. 2. Store information. |
The following sections will show how the definition of the functionality of a fixed asset becomes the key to delineate different types works.
Repair
The concept of "repair" includes not only troubleshooting, but also maintaining the performance of the facility. In other words, repair work is aimed at restoring the full performance of the object of its functions.
Even if as a result of the repair there was an improvement in the characteristics of the object, its value does not increase. This provision is especially relevant in relation to computer technology, the generations of which are changing very quickly.
traditionally differ different levels repairs: current, average and capital. At the same time, there is no unambiguous distinction between these concepts in the legislation. For example, in the Town Planning Code of the Russian Federation, the term "overhaul" occurs repeatedly, but its definition is not given. Since there are no differences between current and major repairs in terms of the application of budget classification and the procedure for maintaining budget accounting, the accountant does not need to distinguish between such expenses.
At the same time, it is necessary to take into account the fact that in the practice of construction organizations, major repairs often mean a set of works to improve capital construction projects, which does not correspond to the terminology defined by budget legislation.
Finishing work can be distinguished as a separate type of repair. There is no definition of this term in the system letters of the Ministry of Finance of Russia, but its meaning can be understood from the above list of works. Finishing works are works that are not caused by the restoration of the object, but do not lead to an improvement in its main characteristics, for example, painting in a different color.
Basically, the term “finishing work” is applied to capital construction objects, but by analogy it can also be attributed to vehicles (a car can also be painted in a different color without the purpose of restoration) and to any other property when the work concerns only changes appearance object.
It is precisely the definition of the functional purpose of the fixed asset that will help to distinguish between finishing work and work leading to the improvement of the fixed asset. If the work does not affect the quality of the performance of the main functions and does not add new functions, then such work can be classified as finishing.
Reconstruction, modernization, additional equipment
The term "reconstruction" applies exclusively to capital construction projects. Therefore, it is not possible to reconstruct a car or a personal computer. Only a building or structure can be reconstructed. Reconstruction involves changing the parameters of an object. Reconstruction also includes improving the quality of engineering and technical support, however, the content of these works in normative documents is not explained.
The term "modernization" involves the replacement of nodes, and these nodes must be in good condition. If a faulty unit is replaced, then such work is not an upgrade, but a repair. If no nodes are replaced, then such work is retrofitting.
So for correct application The term "modernization" should be clearly understood to mean the replacement of a good part: the part must be good before replacement, but need not remain so after dismantling.
The term "equipment" involves an inherent improvement in an item of property, plant and equipment. It follows from this that new parts added to the object must, firstly, be difficult to separate, and secondly, give the object new properties.
Work planning
An important task at the stage of work planning is setting goals and determining the scope of work.
Goal definition
In order to correctly determine which category of work, repair or reconstruction (modernization, retrofitting), the operation that the institution plans to carry out belongs to, first of all, it is necessary to determine the goal.
If the original purpose of the work is to restore functionality or performance, or external changes that do not affect the quality of the object's performance of its functions, which means that repairs are being carried out.
If the purpose of the work is to improve the main characteristics of a serviceable object or adding new features, this means that they can be classified as reconstruction, modernization or retrofitting. In this case, further it is necessary to decide on the choice of one of the three types of operations. If the operation involves the replacement of components or parts, then this is a modernization (or reconstruction). If the operation involves the addition of nodes and parts, then this is additional equipment (or completion).
Justification of the need for expenses for the work
In order to exclude unnecessary questions about the advisability of carrying out repair and other work, as well as to streamline all operations with property, including the restoration of fixed assets, it is recommended that the institution establish at the level of accounting policy next order:
- To appoint by a separate order (instruction), without including in the text of the accounting policy itself, persons responsible for the operation of various types of property under operational management, use, lease, etc. However, such persons do not have to be financially responsible. For example, the person who owns the computer may be the person in charge of the computer, and a specially designated qualified person may be responsible for the operation of all computers in the institution.
- To oblige persons responsible for the operation of property objects to monitor their technical condition, as well as to draw up applications for repairs, reconstruction, modernization, and additional equipment. Determine that the specified work is not performed without a corresponding request approved by the manager.
- Set up an application form. A sample of filling out the tabular part of the application is given below (the header should contain the details of the institution, date and number, the signature of the head, and the basement - the signature of the person responsible for the operation of the property).
Object name | Inventory number | Cause | Planned events | Planned result |
|
| Automated workstation (computer included) | 333222333 | The image on the monitor is fuzzy, “floats”, cannot be eliminated by adjustments | Diagnostics and repair, if necessary, by means of a third-party organization | Recovery | |
| VAZ-21114 car | 555666555 | Knocking in the front suspension - silent blocks collapsed | Do-it-yourself repair | Recovery | |
| Automated workstation (computer included) | 555666777 | System resources - the amount of RAM - are not sufficient to use the "AAA" program | Retrofitting additional RAM | Ability to use the AAA program | |
| House of culture building | 777888999 | The roof is leaking | Replace soft roof | Recovery of performance | |
| House of culture building | 777888999 | Rain and melt water flowing from the roof fills the porch, the steps are covered with ice and collapse, injuries are possible | Build a canopy over the porch | Performance Improvement | |
The person responsible for the operation of the property must draw up applications, whether or not funds are available to carry out the proposed activities. The introduction into practice of the institution of such a procedure for planning repair and other work will solve not only the problems of substantiating expenses during control and audit activities, but also systematizes all the activities of the institution for the maintenance and maintenance of property. Also, when developing an accounting policy, it is advisable to make a decision regarding replacement requests Supplies(toner, cartridges) and routine maintenance.
At the stage of planning work on reconstruction, modernization, additional equipment, it is necessary to take into account the requirements of Art. 34 of the RF BC, which establishes the principle of effectiveness and efficiency in the use of budgetary funds. And local governments receiving interbudgetary transfers (with the exception of subventions) should also take into account the requirements of Art. 136 BK RF. In other words, it is necessary to be ready to justify the feasibility of the improvements made to the property and finishing works as well as the fact that the ongoing improvements are aimed specifically at better implementation of the main activities of the institution. For example, what institution could indicate the reason when drawing up an application for work on installing a car radio in a car (if it was not in the factory delivery)?
Features of concluding contracts for the performance of work
When planning repair and other work, making cash expenses, as well as during control and auditing activities, various conflict situations often arise. Many of these situations can be avoided if we follow a simple principle: the KOSGU item, to which the costs of the contract will be charged, is determined by what is the result of the execution of the contract.
This principle implies that the KOSGU article is determined depending on what has changed in the institution itself as a result of the implementation of the contract. This principle is very simple, but, unfortunately, in practice there are situations of its deep misunderstanding. Typical mistakes are:
- mistake number 1 - the definition of the article of KOSGU, depending on what happened to the performer;
- mistake number 2 - determining the article of KOSGU, depending on what happens in the institution later.
If necessary, highlight different kinds work under one contract, then this should be done in the section "Subject of the contract", explicitly indicating two (or more) types of work, as well as in the "Amount of the contract" section, indicating the cost of the corresponding types of work. Consequently, the performer will report for the work performed with different documents: one act for repair work and another for improvement work.
The same situations may arise during large-scale reconstruction of buildings or restoration of monuments. When analyzing specific cases, some of the entire complex of reconstruction works can be qualified as repair and restoration work, will be partially paid for by sub-article 225 of KOSGU and will not lead to an increase in the cost of the building for the entire amount of work performed under the contract. And during the restoration of the monument, a significant improvement can also be made, requiring the application of Article 310 of KOSGU in some part of the contract amount and leading to an increase in the cost of the monument.
Reflection in the budget accounting of works on repair, reconstruction, modernization, additional equipment
table 2
Reflection in the budget accounting of works on repair, reconstruction, modernization, additional equipment
| No. p / p | Contents of operation | Accounting entry 3 | |
| debit budget account | budget accounting credit | ||
| 1 | 2 | 3 | 4 |
| Acceptance of the cost of services (works) of the contractor for the repair or restoration of working capacity or finishing works (including the cost of the contractor's own materials). | KRB 0 401 01 225 | KRB 0 302 08 730 |
|
| Acceptance of the cost of services (works) for the development of project documentation for repair work. | KRB 0 401 01 226 | KRB 0 302 09 730 |
|
| Acquisition under a separate transaction of materials for the production of repair work. | KRB 0 105 00 340 | KRB 0 302 22 730 |
|
Write-off of own materials used for repair work.
| KRB 1 401 01 272 KRB 2 401 01 272 KRB 2 106 04 340 | KRB 0 105 00 440 |
|
| Acceptance of the cost of services (works) of the contractor for reconstruction, modernization, additional equipment (including the cost of the contractor's own materials). | KRB 0 106 01 310 | KRB 0 302 19 730 |
|
| Acceptance of the cost of services (works) for the development of project documentation for reconstruction, modernization, retrofitting. | KRB 0 106 01 310 | KRB 0 302 09 730 |
|
| Acquisition under a separate transaction of materials for the performance of works on reconstruction, modernization, additional equipment. | KRB 0 105 00 340 | KRB 0 302 22 730 |
|
| Write-off of own materials used for work on reconstruction, modernization, additional equipment. | KRB 0 106 01 310 | KRB 0 105 00 440 |
|
| Increase in the cost of fixed assets as a result of reconstruction, modernization, additional equipment. | KRB 0 101 00 310 | KRB 0 106 01 410 |
|
2 In digits 18, 22, 23 of the budget accounting account number, the corresponding codes for the type of activity and analytical account are indicated.
3 The application is made separately for each item of fixed assets. The table shows examples of filling out an application for different types of work.
4 In digits 18, 22, 23 of the budget accounting account number, the corresponding codes for the type of activity and analytical account are indicated.
How to write justifications for the overhaul of the school building, plans, estimates?
Answer
The rationale for the overhaul of the school building is the results of the technical survey. It determines the degree of its physical and moral deterioration, the need for repair and reconstruction work.
To conduct such a survey, it is necessary to involve a specialized organization under a civil law contract for the performance of work.
<…>In accordance with paragraph 5.8 of the Regulations on the organization and implementation of the reconstruction, repair and maintenance of residential buildings, communal and socio-cultural facilities (VSN 58-88 (r)), approved. By order of the State Committee for Architecture of November 23, 1988, the development of design estimates for the overhaul and reconstruction of buildings (objects) should include:
- conducting a technical survey, determining the physical and obsolescence of design objects;
- drawing up design estimates for all design decisions for redevelopment, functional reassignment of premises, replacement of structures, engineering systems or their re-arrangement, landscaping and other similar works;
- feasibility study and;
- development of a project for the organization of major repairs and reconstruction and a project for the production of works, which is being developed by a contractor.<…>
The preparation of the listed documents requires engineering and survey work, and, accordingly, the required level of qualification. Such a survey is carried out by a specialized organization under an agreement with an educational organization.
Consequently, the establishment of the need for a major overhaul of the school building is established based on the results of a technical survey, determining the degree of physical and moral deterioration of the building. The contract for the technical survey may also provide for the preparation of design estimates, a feasibility study and a work project.
A technical examination of the physical condition of a building can be carried out in accordance with GOST 31937-2011 "Buildings and structures. Rules for the inspection and monitoring of the technical condition", put into effect by Order of Rosstandart dated December 27, 2012 No. 1984-st.
Over the past 10-15 years, the number of cars in the Republic of Belarus has increased by more than 3 times, and with such an intensive development of transport, the country's car park will soon reach about 3-3.5 million cars. Significantly increased volumes heavy haulage carried out by foreign carriers in international traffic. An increase in the force and fatigue impact of transport on road structures cannot but affect the condition highways and the need for repair and restoration activities. The need for capital repairs scheduled for public roads currently exceeds the planned costs - the allocated funds are on average 2-3 times. Assigned repairs are mainly aimed at eliminating significant amounts of coating defects that are determined visually. In this case, the elimination of damage and destruction of road elements is carried out already at the stage of completion of the formation of deformations of materials, which is a belated, and sometimes ineffective and expensive solution. In conditions of limited funding, when assigning repair and restoration work, there is a need for a clearly formulated and justified system for assigning repair activities. Currently, maintenance of pavements is considered as a supportive strategy where major repairs or rebuilding of structural layers is required. Existing Implementation Practice current repair as a supporting strategy, it requires a rational justification with quantitative indicators. To make a decision on the choice of a road section to be repaired, it is not enough to rely only on actual data - measurement results. The most objective information on the road as a whole will be information on the condition of the pavement in the time factor: the change in parameters before the survey, the actual results of diagnostics and the prospective change in the operational state of the road. There is a need to assess the pavement and pavement parameters that most significantly affect traffic safety and convenience. Vehicle, not only in terms of compliance with standards, but also in terms of the rate of degradation of each parameter over the service life. In this case, a quantitative indicator can be an integral indicator, the value of which characterizes the moment of the onset of the stages of current, major repairs or reorganization of the base layers.
In the course of the current financial and economic activities, the institutions of law enforcement agencies, in order to maintain the normal technical and operational characteristics of the buildings and structures assigned to them, carry out current and major repairs, and sometimes reconstruction and construction of new fixed assets. Let's talk about what institutions should pay attention to when carrying out repair work.
Conceptual apparatus
Before proceeding directly to the repair work, the institution should determine what type of work will be performed: major (current) repair or reconstruction. Indeed, in case of incorrect qualification of work and payment of the wrong type of expenses, the institution can be held liable for misuse of funds.
To do this, it is necessary to refer to the regulatory legal acts regulating activities in the field of construction, since the current accounting and tax legislation does not contain definitions of these concepts.
In accordance with paragraph 3.8 of MDS 81-35.2004, the overhaul of buildings and structures includes work on the restoration or replacement of individual parts of buildings (structures) or entire structures, parts and engineering equipment due to their physical wear and tear and destruction with more durable and economical, improving their performance.
For reference: preventive (current) repair consists in systematic and timely work carried out to prevent wear of structures, finishes, engineering equipment, as well as work to eliminate minor damage and malfunctions.
In the course of the analysis of the above definitions, it can be concluded that only minor work can be carried out during current repairs, therefore, all major work should be performed during major repairs. For example, partial renovation roofing, taking into account the insignificance of material and labor costs, will be a current repair, and a complete change or replacement of all types of roofing will be a capital one.
According to clause 3.4 of MDS 81-35.2004, during the reconstruction (reconstruction) of existing workshops of the enterprise and objects of the main, auxiliary and service purposes, as a rule, without expanding the existing buildings and structures of the main purpose, associated with improving production and raising its technical and economic level and carried out on a comprehensive project for the modernization of the enterprise in order to increase production capacity, improving the quality and changing the range of products, mainly without increasing the number of employees while improving their working conditions and safety environment the following activities can be carried out:
- expansion of individual buildings and structures of the main, ancillary and service purposes in cases where new high-performance and more advanced equipment in terms of technical indicators cannot be placed in existing buildings;
- construction of new and expansion of existing workshops and utility and service facilities;
- construction on the territory of the existing enterprise of new buildings and structures of the same purpose to replace the liquidated ones, the further operation of which, according to technical and economic conditions deemed inappropriate.
Thus, if an institution plans to replace the roof covering, this will be recognized as a repair (current or major), and if it wants to equip offices in the attic or build an attic on the roof, then these works will already be a reconstruction.
Note that there are similar norms in the Urban Planning Code.
A list of the main works carried out during the current and overhaul in relation to objects of the socio-cultural sphere is given in VSN 58-88 (r), and in relation to objects of the production sphere - in MDS 13-14.2000.
In accordance with clause 1.1 of VSN 58-88 (r), this provision applies to communal and socio-cultural facilities, regardless of the form of ownership. According to Appendix B to SP 118.13330.2012 " Public buildings and structures. Updated version of SNiP 31-06-2009, approved by the Order of the Ministry of Regional Development of the Russian Federation of December 29, 2011 No. 635/10, public buildings and premises include:
- buildings and structures for facilities serving the population;
- buildings of facilities for servicing society and the state (in particular, the buildings of courts and the prosecutor's office, as well as law enforcement organizations (police, customs)).
Note: the list of additional works carried out during the overhaul is given in Appendix 9 to VSN 58-88 (r).
According to clause 5.1 of VSN 58-88 (r), a major overhaul should include the elimination of malfunctions of all worn-out elements, restoration or replacement (except for the complete replacement of stone and concrete foundations, bearing walls and frames) to more durable and economical, improving the performance of buildings under repair. At the same time, an economically feasible modernization of a building or object can be carried out: improving the layout, increasing the number and quality of services, equipping with the missing types of engineering equipment, landscaping the surrounding area.
When reconstructing buildings (objects), based on the prevailing urban planning conditions and current design standards, in addition to work performed during major repairs, the following can be carried out:
- changing the layout of the premises, erecting add-ons, built-ins, extensions, and if there are necessary justifications, their partial disassembly;
- raising the level of engineering equipment, including the reconstruction of external networks (except for backbones);
- improving the architectural expressiveness of buildings (objects), as well as the improvement of adjacent territories.
During the reconstruction of communal and socio-cultural facilities, expansion of existing and construction of new buildings and structures for auxiliary and service purposes, as well as the construction of buildings and structures of the main purpose, included in the complex of the facility, may be envisaged to replace those being liquidated.
The list of the main works performed during the current repair is presented in Appendix 4 to VSN 58-88 (p).
Rationale for ongoing work
Particular attention should be paid to the issues of the validity of the repair work. According to paragraph 6 of Art. 55.24 of the Civil Code of the Russian Federation, in order to ensure the safety of buildings and structures during their operation, institutions must ensure Maintenance buildings, structures, their operational control and current repair.
Operational control over the technical condition of buildings, structures is carried out during their operation through periodic inspections, control checks and (or) monitoring the state of foundations, building structures, engineering and technical support systems and engineering networks in order to assess the state of structural and other characteristics of the reliability and safety of buildings, structures, systems and networks of engineering and technical support and compliance of these characteristics with the requirements of technical regulations, project documentation.
For reference: on the basis of clause 3.2 of VSN 58-88 (r), the inspections carried out are divided into scheduled and unscheduled. In turn, scheduled inspections are divided into general and partial.
At general checkups the technical condition of the building or the object as a whole, its systems and external improvement is controlled, with partial inspections - the technical condition of individual structures of the premises, elements of external improvement. Unscheduled inspections should be carried out after earthquakes, mudflows, heavy rains, hurricane winds, heavy snowfalls, floods and other natural phenomena that can cause damage to individual elements of buildings and facilities, after accidents in heat, water, power supply systems and when deformations are detected grounds.
Note: general inspections should be carried out twice a year (spring and autumn).
To conduct these inspections, the institution should create a commission, and their results should be reflected in the documents on the registration of the technical condition of the building or object (registers of the technical condition, special cards, etc.). These documents should contain an assessment of the technical condition of the building or object and its elements, identified faults, their location, the causes that caused these faults, as well as information on the repair work performed during the inspections. Generalized information about the state of a building or object should be reflected annually in its technical passport.
The basis for carrying out repair work should be acts of inspection of property and defective statements (defective acts) (Letter of the Ministry of Finance of the Russian Federation dated 04.12.2008 No. 03-03-06 / 4/94). In order to conduct inspections in the institution, it is necessary to form a commission or appoint responsible persons. It is advisable to show the following information in the defective statement:
- identification data of the fixed asset object (inventory number, brief description of the object, its location, etc.);
- identified defects and shortcomings;
- scroll necessary work to bring an item of fixed assets into working condition;
- signatures of the members of the commission conducting the inspection.
At the same time, in our opinion, it is advisable to approve the forms of documents in accounting policy institutions. As an example, you can use an act on detected equipment defects, which is drawn up in the form OS-16, approved by the Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7.
Note: the forms of these documents are not approved. This means that these documents can be drawn up in any form.
Repair work can be carried out both by the employees of the institution (as part of the performance of their official duties), and with the involvement of third-party organizations. Recall that the involvement of a third-party organization must be carried out in accordance with the procedures provided for federal laws dated 05.04.2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs” (hereinafter referred to as the Law on the contract system) and dated 18.07.2011 No. 223-FZ “On the procurement of goods, works , services certain types legal entities".
Design and permit documentation
After the institution has determined the shortcomings that must be eliminated, an estimate is drawn up for carrying out repair work and a state contract is concluded based on the procedures provided for by the Law on the Contract System. Recall that the construction contract should determine the composition and content of the technical documentation, and it should also be provided which of the parties and in what period should submit the relevant documentation.
The basis for determining the price of a contract for the construction, reconstruction, overhaul or current repair of a capital construction object is the project documentation (including the estimated cost of work), developed and approved in accordance with the legislation of the Russian Federation.
By virtue of Art. 48 of the Civil Code of the Russian Federation, project documentation is documentation containing materials in text form and in the form of maps (diagrams) and defining architectural, functional, technological, structural and engineering solutions to ensure the construction, reconstruction of capital construction facilities, their parts, overhaul, if during its implementation the design and other characteristics of the reliability and safety of capital construction facilities are affected.
The composition of the project documentation is given in Part 12 of Art. 48 of the Civil Code of the Russian Federation and Decree of the Government of the Russian Federation of February 16, 2008 No. 87 "On the composition of sections of project documentation and requirements for their content." In the case of a major overhaul of capital construction facilities, separate sections of project documentation are prepared on the basis of a task from the developer or customer, depending on the content of the work performed during the overhaul of capital construction facilities.
Note: it should be borne in mind that in the case of current repairs, only an estimate justifying the cost of the work is sufficient.
In accordance with Art. 49 of the Civil Code of the Russian Federation, design documentation for capital construction projects is subject to state expertise. Examination of project documentation is not carried out if construction or reconstruction does not require a construction permit, as well as when this examination is carried out in relation to project documentation for capital construction facilities that has received a positive conclusion from the state examination and is reused, or modifications of this design documentation are not affecting the design and other characteristics of the reliability and safety of objects.
After receiving a positive conclusion from the state expertise, the project documentation is approved by the developer or customer.
According to paragraph 2 of Art. 51 of the Civil Code of the Russian Federation, construction, reconstruction of capital construction facilities are carried out on the basis of a building permit.
Registration of completed works
Recall that payment for the work performed must be carried out in the manner prescribed by the concluded contract. It should be remembered that according to Part 3 of Art. 94 of the Law on the contract system, in order to verify the results provided by the supplier (contractor, performer), provided for by the contract, in terms of their compliance with the terms of the contract, the institution is obliged to conduct an examination. Examination of the results stipulated by the contract may be carried out by the institution on its own, or experts, expert organizations may be involved in its conduct on the basis of contracts concluded in accordance with the Law on the contract system. In the case of repair work, the examination should be carried out in the form of control measurements of the work performed.
Note: in the event that the documents do not fully contain the above information about work in the past, in duplicate work book only the information available in the documents is entered.
The essence of this check is to compare the actually performed volumes of work in kind (at the construction or repair facility) with the same volumes indicated in the acts in the form of KS-2.
The initial documents for carrying out control measurements are:
- acts of work performed in the form of KS-2, which reflects the types and cost of work performed;
- acts on hidden works.
According to part 7 of Art. 94 of the Law on the Contract System, the acceptance of the results of a separate stage of the execution of the contract, as well as the delivered goods, performed work or rendered services, is carried out in the manner and within the time limits established by the contract, and is drawn up by an acceptance document, which is signed by the customer (if an acceptance committee is created, it is signed by all members of the acceptance committee and is approved by the customer), or the customer sends the supplier (contractor, performer) a reasoned refusal to sign such a document within the same time frame.
In practice, there are cases when it is necessary to carry out additional work not originally envisaged. It should be remembered that when concluding and executing a contract, changing its conditions is not allowed, except for the cases provided for in Art. 34 and 95 of the Law on the contract system.
In accordance with paragraphs. "b" p. 1 h. 1 art. 95 of the Law on the Contract System, a change in the essential terms of the contract during its execution is possible if, at the suggestion of the customer, the quantity of goods, scope of work or service provided for by the contract is increased by no more than 10% or the quantity of goods supplied, the scope of work performed or service provided by the contract is reduced by no more than than 10%. At the same time, by agreement of the parties, it is allowed to change, taking into account the provisions of the budgetary legislation of the Russian Federation, the price of the contract in proportion to the additional quantity of goods, additional volume of work or service based on the price of a unit of goods, work or service established in the contract, but not more than 10% of the contract price.
When reducing the quantity of goods, volume of work or service provided for by the contract, the parties to the contract are obliged to reduce its price based on the unit price of the goods, work or service. The price of a unit of additionally delivered goods or the price of a unit of goods in case of a decrease in the quantity of goods supplied by the contract must be determined as the quotient of dividing the original price of the contract by the quantity of such goods specified in the contract.
So, if it is necessary for the customer to increase or decrease the scope of work provided for by the contract (if such a possibility was established by the procurement documentation), during the execution of the contract, it is possible to increase or decrease the scope of work for certain items of the local estimate calculation by no more than 10% based on the price established in the contract units of work. In this case, the total cost of the estimate calculation should be changed in proportion to the additional amount of work, but not more than 10%.
As for the need to perform work not provided for by the contract, in order to carry it out, the institution needs to make a new purchase by competitive methods for determining the supplier (contractor, performer) established by the Law on the contract system.
To reflect transactions in the accounting (budgetary) accounting of fixed assets transferred (received) for repairs, you should apply the act of acceptance and delivery of repaired, reconstructed and modernized fixed assets (f. 0504103) (hereinafter - the act (f. 0504103)) .
The act (f. 0504103) contains information about the timing of the work under the contract and actually information about the fixed asset and the costs of repair, reconstruction and (or) modernization.
The first copy of the act remains in the institution, the second copy is transferred to the organization that carried out the repair. The act is signed by members of the acceptance committee or a person authorized to accept fixed assets, as well as a representative of the organization (structural unit) that carried out the repair, reconstruction. It is approved by the head of the organization or a person authorized by him and submitted to the accounting department.
Note: if the repair is performed by a third-party organization, the act is drawn up in two copies.
If the repair work is carried out by the employees of the institution in accordance with their official duties, costs are documented in the following unified forms of primary documentation:
- consumption of materials - an act on the write-off of inventories (f. 0504230);
- labor costs - by the timesheet (form 0504421), settlement and payroll (form 0504401, 0504403).
The result of work on the repair of an item of fixed assets that does not change its value, including the replacement of elements in a complex item of fixed assets (in a complex of structurally articulated items that are a single whole), is subject to reflection in the register accounting- an inventory card for accounting for an object of non-financial assets (f. 0504031) of the corresponding object of fixed assets by making entries on the changes made without reflecting on the accounting accounts (clause 27 of Instruction No. 157n).
The write-off of inventories used in the course of the work, acquired by the customer independently and transferred to the performer (contractor), is drawn up by an act of write-off of inventories, which is compiled on the basis of the list of materials used during the work, indicated in the act of acceptance and delivery of repaired, reconstructed, modernized fixed assets .
In conclusion, we note once again that during the repair work, the out-of-service parts and parts are replaced with new ones, while the functions of the fixed asset do not change, that is, such a replacement does not expand and does not increase the capabilities of the fixed asset and does not improve it specifications. In the course of the reconstruction, the initially adopted normative performance indicators are improved (increased). The cost of reconstructing an item of fixed assets after its completion increases the initial cost of such an item.
