"Accounting in healthcare", 2012, N 5

The article describes the method for determining the limit Money received by a budgetary institution within the framework of state task under the article "Utilities and expenses for the maintenance of property", taking into account the Order of the Ministry of Economic Development of Russia "On the procedure for determining the volume of reduction in resources consumed by a state (municipal) institution in comparable conditions."

Calculation of volumes of consumption of energy resources and sources of financing their consumption

One of the types of expenses in the activities of any organization is the cost of paying utilities. Every healthcare facility has fixed costs for utilities, which are classified as property maintenance costs. These include costs for electricity and heat and variable costs directly related to the provision of services, such as costs for cold and hot water supply, heat and electricity.

In order to receive communal services, a healthcare institution enters into contracts with providers of relevant services. To conclude a contract for the provision of services, both budgetary and autonomous institutions must hold an open auction in electronic form. However, the Federal Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs" provides for a number of situations in which it is possible to place an order for the provision of services from a single supplier or by requesting adjustments. Such cases include the provision of water supply, sewerage, sewerage, heat supply, gas supply services (with the exception of services for the sale of liquefied gas), connection (connection) to engineering and technical support networks regulated in accordance with the law Russian Federation prices (tariffs), as well as the conclusion of a contract for the supply of electricity or the purchase and sale of electricity with a guaranteeing supplier of electricity.

The next question after the conclusion of the contract is the question of what funds will be used to pay for utilities. With the adoption of Federal Law N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement legal status state (municipal) institutions" the main financial mechanisms for the functioning of health care institutions have changed. According to Federal Law N 83-FZ, state and municipal health care institutions may have the following legal status: state-owned, new budget or autonomous. The method of financing public health care institutions has remained unchanged. A public healthcare institution (for example, a psychiatric hospital) is financed from the appropriate budget on the basis of the budget estimate. The amount of money provided for in the estimate is calculated based on the amount of expenses of the previous period and does not take into account the number of services provided by the institution. Budgetary and autonomous institutions are funded differently. They are given subsidies for the performance of state or municipal tasks. The receipt of a subsidy for the execution of a state or municipal order is reflected in the following entries:

Dr. 4,205 81,560 "Increase in receivables from other income".

Set 4,401 10,180 "Other income"

accrued income in the amount of the subsidy provided for the implementation of the state (municipal) task.

Kt 4,205 81,660 "Reduction of receivables from other income".

At the same time, the amount of the subsidy for ensuring the fulfillment of the state task is determined on the basis of standard costs. The standard costs for the provision of state (municipal) services by budgetary and autonomous institutions include costs directly or indirectly related to the provision of services, including:

• wages and accruals on wage payments;
• the cost of purchasing consumables;
• Maintenance;
• Payment of utility services;
• building maintenance;
• alarm, security, etc.

The standard costs for paying for utilities are calculated by the founder of a budgetary or autonomous institution on the basis of the Guidelines for calculating standard costs approved by the Order of the Ministry of Finance of Russia, the Ministry of Economic Development of Russia dated October 29, 2010 N 137n / 527, as well as the Order of the Federal Service for Supervision of Consumer Rights Protection and well-being of a person dated 13.12.2010 N 458 "On approval of the procedure for determining the standard costs for the provision of public services (performance of work) and standard costs for the maintenance of their property by federal state institutions under the jurisdiction of Rospotrebnadzor".

The following methods can be used to determine target costs:

• normative;
• structural;
• expert.

Regulatory costs for public services are determined separately by type of energy resources based on the standards for the consumption of public services, taking into account the requirements for energy efficiency and energy saving, or based on the actual volumes of consumption of public services over the past years, taking into account changes in the composition of the most valuable movable and immovable used in the provision of public services property:

• standard costs for cold water supply and sanitation;
• standard costs for hot water supply;
• standard costs for heat supply;
• standard costs for electricity supply.

At the same time, the founders determine the standard costs for public services independently; as a rule, they set the standards for the consumption of public services per unit of public service for a group of institutions located in buildings of the same type and providing the same set of services. In turn, the limits on the maintenance of the property of the institution are calculated taking into account the costs: for electricity consumption in the amount of 10% of the total costs educational institution for this type of payment. utility bills; for the consumption of thermal energy - in the amount of 50% of the total cost of the institution for paying this type of utility bills.

However, the financial resources provided by the subsidy may not be enough to pay for utilities. And above all, this is due to the position of the Ministry of Economic Development, according to which, starting from 2009, state and municipal institutions should reduce the amount of resources consumed.

The Ministry of Economic Development in the Order of October 24, 2011 N 591 "On the procedure for determining the volume of reduction in the resources consumed by the state (municipal) institution in comparable conditions" determined the methodology for calculating the volume of reduction in the resources consumed by the institution. Budget organizations received a task to actually reduce the consumption of each energy resource within 5 years by at least 15%. At the same time, the annual reduction in resource consumption should be at least 3%.

So for planning purposes budget appropriations the state (municipal) institution must independently prepare information on the reduction in the volume of energy resource consumption during the reporting period and send it to the main manager of budget funds within 45 calendar days from the end of the reporting period.

Determining the volume of resource consumption reduction includes the following steps:

• determination of the baseline;
• calculation of volumes of resource consumption reduction;
• bringing the obtained data to comparable conditions.

Definition of baseline

The base indicator for calculating the reduction in volumes is the indicators of 2009, namely, the data of energy resource meters for at least 330 calendar days in 2009. The Order also provides for two methods for determining the base indicator, in cases where the energy resource was consumed without meters days. The first method is used in cases where the consumption of resources was carried out without the use of metering devices for more than 35 days, not only in 2009, but also in the reporting period. In such a situation, the volume of consumption is determined based on the volume of consumption of the resource in 2009, in which, in accordance with the supply agreement, payment was made. The second method is used if in the reporting period the consumption of resources was carried out using metering devices for more than 330 calendar days, and takes into account the indicators of the first subsequent year after 2009, in which the volume of energy resource consumption was determined based on the actual data of energy resource metering devices for at least 330 calendar days of such a year. In this case, the base indicator is calculated by the formula:

Vbase = Vreport. year. perv. device x (1 + 0.03 x N), (1)

where Vbase - basic volume of consumption;

Vreport. year. perv. device - the volume of energy resource consumption in the first year following 2009, in which the volume of energy resource consumption was determined on the basis of actual data from energy resource metering devices for at least 330 calendar days of such a year;

N is the difference between the year for which Vreport is determined. year. perv. instrument, and 2009 (defined in years) .

Calculation of volumes of resource consumption reduction

After determining the base volume of resource consumption, the institution needs to calculate the volume of reduction in resource consumption.

Thus, the amount of consumption reduction energy used to heat buildings, is determined in three steps using the following formulas.

Determination of the specific indicator of consumption of the corresponding energy resource per cubic meter total volume of buildings:

Ures. Volume = (VRef. Demand. x Kpot.Heat.) / VRef. volume, (2)

Ures. volume - the total volume of buildings in cubic meters, determined according to the data at the end of the reporting period;

Kpot. temp. - correction factor. (See below for the calculation of the correction factor.)

Determination of the basic volume of resource consumption:

Ubase volume = Vbase. consumable / Vbase volume, (3)

Vbase volume - the total volume of buildings, which was used to determine the basic volume of consumption in cubic meters;

Ubase volume - specific indicator consumption of the corresponding energy resource per cubic meter of the total volume of buildings.

Determining the amount of reduction in the consumed energy resource:

V = ((Ures. volume / Ubass. volume) - 1) x Vbas. volume, (4)

Ubase volume - a specific indicator of the consumption of the corresponding energy resource per cubic meter of the total volume of buildings in the year by which the base volume of consumption was determined.

Volume reduction other consumed resources is also calculated in three steps. The first stage is the determination of the specific indicator of consumption of the corresponding energy resource for square meter total building area:

Ures. = Vres. consumable / Sres., (5)

where Vres. consumable - the volume of consumption of the corresponding energy resource in the reporting period;

Soch. - the total area of ​​buildings at the end of the reporting period.

The second stage is the determination of the specific indicator of consumption of the corresponding energy resource per square meter of the total area of ​​buildings in the year, according to which the basic volume of consumption was determined:

Ubase = Vbase. consumable / Sbase, (6)

where Vbase. consumable - the basic volume of consumption of the corresponding energy resource;

Sbase - the total area of ​​buildings in the year by which the basic volume of consumption was determined (square meter).

The third stage is the determination of the volume of resource consumption reduction:

V = ((Ures / Ubase) - 1) x Vbase, (7)

where V is the amount of reduction in the consumed energy resource in the reporting period relative to the base volume of consumption;

Ures. - specific indicator of consumption of the corresponding energy resource per square meter of the total area of ​​buildings;

Ubase - specific indicator of consumption of the corresponding energy resource per square meter of the total area of ​​buildings in the year, according to which the basic volume of consumption was determined.

Regardless of the type of resource consumed, the formulas use the volume of the total area of ​​buildings. According to Order No. 591, an institution can use one of two formulas to determine the total area.

cubic meters

Vres. volume = Vini. volume + (Vmeas. x (dexp. / 365)), (8)

where Vini. volume - the total volume of buildings at the beginning of the reporting period (cubic meter);

Vmeas. - changed volume of buildings in the reporting period (cubic meter);

dexp. - period of operation Vmeas. buildings in the reporting period (determined in days).

To determine the total area in square meters you need to use the following formula:

Soch. = Sini. + (Smeas. x (dexp. x dexp. / 365)), (9)

where Sini. - total area of ​​buildings at the beginning of the reporting period (square meter);

Smeas. - changed area of ​​buildings in the reporting period (square meter);

dexp. - period of operation Smeas. buildings in the reporting period (determined in days).

Bringing the data obtained to comparable conditions

Since various factors influence the volume of resource consumption, Order N 591 provides for taking into account their influence when calculating the reduction in consumption volumes.

To bring the volume of heat energy consumption in the reporting period into comparable conditions to the base volume of heat energy consumption, a correction factor is applied. It reflects the impact of changing weather conditions on the volume of heat energy consumption.

Thus, the change in the volume of energy consumption, taking into account all the influencing factors, can be calculated using the formula:

D = Di x Kpoh. temp., (10)

where Di is the share of energy consumption for heating in the volume of consumption in the reporting period;

Kpog. temp. - coefficient reflecting the impact of changes in weather conditions on the volume of energy consumption.

The correction factor takes into account the actual data on the duration of heating periods, the average air temperature in heated rooms, the average outdoor air temperature for the heated period.

Correction factor Kpog. temp. is determined by the formula:

Kpog. temp. = Cats. period x K. ext. temp., (11)

where is Kotopit. period - coefficient reflecting the effect of changes in the duration of heating periods, determined by the formula:

Kotopit. period = nbases. /ni, (12)

where nbases. - the actual duration of heating periods in the year, the consumption of the energy resource in which is the base volume of consumption (days);

ni - actual duration of heating periods for the reporting period (days);

K. ext. pace. - coefficient reflecting the change in the average outdoor temperature during the heating periods of the reporting period.

After the planned volumes of resource consumption have been calculated and the institution has received a limit of funds for paying utility bills, the head of the institution faces the question of what sources can be used to reduce energy consumption. In our opinion, the following activities should help control the efficient consumption of all types of resources:

• development of regulations on energy saving for the organization;
• development of a regulation on the procedure for stimulating employees for saving energy and energy resources;
• appointment of persons responsible for energy saving;
• development and observance of the operating mode of electrical equipment;
• determination of the procedure for reporting on the achieved savings;
• financial accounting of the economic effect from the implementation of energy saving measures and the organization of refinancing of part of the savings in the implementation of new energy saving measures.

Budgetary accounting of settlements on payments for utilities

Account 10900 "Costs for the manufacture of finished products, performance of works, services" is used to account for settlements on utilities in budgetary healthcare institutions. This account collects both direct and overhead costs associated with the performance of works and services. Direct costs are directly related to the cost of manufacturing a unit of finished products, performing work, rendering services. Overhead costs are distributed in proportion to direct material costs according to the distribution base determined by the healthcare institution and agreed with the founder. General business expenses of the institution are allocated to the cost of services sold, and in terms of non-distributable expenses - to the increase in expenses of the current financial year.

Costs for the provision of services are recorded on the account containing the corresponding analytical code of the synthetic account group. Costs are grouped by types of costs in the context of the following cost groups:

• direct costs directly attributable to the cost of finished products, works, services;
• overhead costs of production of finished products, works, services;
• general running costs;
• handling costs.

So, to account for utility costs, the following accounts will be used:

0 109 60 223 "Costs of utilities in the cost of finished products, works, services";

0 109 70 223 "Overhead costs for the production of finished products, works, services in terms of utilities";

0 109 80 223 "General business expenses for the production of finished products, works, services in terms of utilities";

0 109 90 223 "Distribution costs in terms of utilities".

Budgetary health care institutions can pay for utility services either from funds received from extrabudgetary activities, or from the limits of the subsidy provided from the budget of the corresponding level for the implementation of the state (municipal) task.

Account 30200 "Calculations on accepted obligations" is used for settlements on assumed obligations. The grouping of settlements for the obligations assumed by the organization is carried out according to the analytical groups of the synthetic account of the accounting object.

So, to account for obligations for utility bills, account 302 20 000 "Settlements for work, services" will be used.

Consider examples of reflecting accounting records for accounting for utility bills.

Example. State-financed organization health care "Children's Polyclinic N 1" entered into an agreement for the provision of heat energy worth 236,000 rubles. (including VAT - 36,000 rubles). According to the agreement, the institution transferred to the supplier an advance payment in the amount of 20% of the contract value - 47,200 rubles. (236,000 rubles x 20%). According to accounting policy institutions, all heating costs are considered general expenses. The accountant must make the following entries. Accrued income in the amount of the subsidy provided for the implementation of the state (municipal) task:

Dr. 4,205 81,560 "Increase in receivables from other income"

Kt 4,401 10,180 "Other income" for 236,000 rubles.

subsidies have been credited to the account.

Dt 4 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury"

Kt 4,205 81,660 "Reduction of receivables from other income"

subsidies were received on the personal account for 236,000 rubles.

The advance payment for the cost of the services provided is listed:

Dr. 4,206 23,560 "Increase in accounts receivable for advances on utilities"

Kt 4,201 11,610 "Disposal of funds of an institution from personal accounts in the treasury body" for 47,000 rubles.

The amount of services rendered on the basis of the invoice is reflected:

Dt 4 109 80 223 "General business expenses for the production of finished products, works, services in terms of utilities"

Kt 4,302 23,730 "Increase in accounts payable for utilities" by 236,000 rubles.

The previously transferred advance payment was credited against the prepayment:

Kt 4,206 23,660 "Reduction of receivables for advance payments for utilities" by 47,000 rubles.

The final amount for the services rendered is listed:

Dr. 4 302 23 830 "Reduction of accounts payable for utilities"

Kt 4,201 11,610 "Disposals of funds of an institution from personal accounts in the treasury" for 189,000 rubles.

Thus, when planning utility costs, the requirement to reduce their consumption volumes should be taken into account.

Literature

1. Federal Law No. 83-FZ of 08.05.2010 "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions".
2. Order of the Ministry of Finance of Russia and the Ministry of Economic Development of Russia dated October 29, 2010 N 138n / 528 "On approval of an approximate form of an agreement on the procedure and conditions for providing a subsidy for financial support for the implementation of a state task."
3. Order of the Ministry of Economic Development of the Russian Federation of October 24, 2011 N 591 "On the procedure for determining the volume of reduction in resources consumed by a state (municipal) institution in comparable conditions."
4. Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n "On approval of the Unified Chart of Accounts accounting for public authorities ( government agencies), local self-government bodies, state government off-budget funds, state academies of sciences, state (municipal) institutions and instructions for its use".

A.G. Korotkikh

cafe BuiA

Kostroma State

technological university

Appendix No. 18

and current repair objects

social sphere of Moscow

Methodology
calculation of the cost of utilities during major repairs

I. Electricity

1. General construction works (inside the building).

2. Replacement and installation of engineering systems inside the building.

The cost of reimbursement of utilities is calculated at the rate of 1 sq. m of repaired area according to the following formula:

S = (Ф: Z) x R, where

S - the amount of compensation for the cost of utilities,

Ф - actual costs, according to invoices issued by organizations (water, electricity, heat supply) for the period of work.

Z is the area of ​​the building.

R is the area on which work was carried out in a given period of time.

An integral part of the calculation of the cost of reimbursement of utilities is a tripartite act that reflects the type of work, the period of their implementation, the number of employees, the area of ​​​​the building and the area on which work was carried out during the specified period of time.

Appendix No. 20

to the Regulations on the order of organization,

implementation and financing of capital

and current repair of facilities

social sphere of Moscow

from ____________________

to the calculation of reimbursement of utilities during the

maintenance and overhaul

Institution _____________________________________________________________

The address: _____________________________________________________________

Type of work __________________________________________________________

Period of work ____________________________________________

Number of employees ___________________________________________ people

The area where the repair work was carried out ___________________

Total area of ​​the building ____________________________________________ m2

Head of institution _________________________________________________

Contractor ___________________________________________________

State Directorate of the Higher Educational Institution of Education DO _________________________________________________________

Methodology for calculating the amount of reimbursement of expenses (amount of compensation) for paying for residential premises and utilities (heating and lighting)

1. 1. The total area of ​​the living quarters per teacher is determined by the formula: S = S - S, o l where: S is the size of the total area of ​​the living quarters per teacher (sq. M) (hereinafter - the size of the total area) ; S - the size of the total area of ​​\u200b\u200bthe dwelling (sq. M); o S - the size of the area of ​​\u200b\u200bthe living quarters for which measures of social support are provided for paying for housing and communal services on other grounds to citizens living together with a teacher (sq. M). 2. The amount of compensation for paying for housing is determined by the formula: K = S x T , w where: K - the amount of compensation for expenses for paying for housing (rubles); f S - the size of the total area (sq. m); T - the amount of payment for housing (rubles / sq. m). g If the amount of payment for residential premises (T) does not include payment for the use of residential premises (rental fee), services for the removal of household waste and maintenance of the elevator, then additionally: 1) the amount of compensation for expenses for renting residential premises is determined by formula: K = S x T, n n where: K - the amount of compensation for expenses for renting a dwelling (rubles); n S - the size of the total area (sq. M); T - the amount of payment for renting a dwelling (rubles); n 2) the amount of compensation for the costs of paying for services for the removal of household waste is determined by the formula: K = T x u, bo where: K - the amount of compensation for the costs of paying for services for the removal of household waste (rubles); T - the cost of the service for the removal of household waste (rubles); bo u - the number of persons living in residential premises, minus persons who are provided with social support measures for paying for housing and communal services on other grounds; 3) the amount of compensation for the cost of paying for the maintenance of the elevator is determined by the formula: K = T x u, l l where: K - the amount of compensation for the cost of paying for the maintenance of the elevator l (rub.); T is the cost of elevator maintenance services (rubles); l u - the number of persons living in residential premises, minus persons who are provided with social support measures for paying for housing and communal services on other grounds. 3. The amount of compensation for lighting costs is determined by the formula: 1) in the absence of metering devices: K \u003d S x (P / 1000) x N x K x T, o ud h j e where: K - the amount of compensation for lighting costs (rub.); o S - the size of the total area (sq. m); P - specific power of lighting devices per 1 sq. m ud (15 W / sq. m); N - the number of hours of use of lighting devices per month (8 hours h x 30. 4 days); K - coefficient of simultaneous switching on of lighting devices (0.35); j T - electricity tariff for the population (rubles/kWh); e 2) in the presence of metering devices: K = P x T, o1 p e where: K - the amount of compensation for the cost of lighting (rubles); o1 P - readings of the electricity meter (kWh), minus the volume p of electricity, for which social support measures are provided for paying for housing and communal services on other grounds to citizens living together with a teacher; T - electricity tariff for the population (rubles/kWh). e 4. The amount of compensation for heating costs is determined by the formula: 1) in the presence of central heating: a) in the absence of a meter: K \u003d S x T, from where: K - the amount of compensation for heating costs (rubles); from S - the size of the total area (sq. m); T - payment for heating residential premises (rubles / sq. m); from b) in the presence of a metering device: K = V / S x S x T, from1 about te where: K - the amount of compensation for heating costs (rubles); ot1 V - readings of a common house (collective) meter (Gcal); S - the size of the total area of ​​\u200b\u200bresidential premises in the house (sq. M); o S - the size of the total area (sq. m); T - tariff for thermal energy (rub/Gcal); te 2) in the absence of central heating and the use of electric heating equipment: a) in the absence of electricity metering devices for heating residential premises: K = P x T x u, eo eo oo where: K - the amount of compensation for the cost of paying for electric heating (rub.); eo P - standard of electricity consumption for heating residential premises eo (kWh per person); T - electricity tariff for the population (rubles/kWh); oo u - the number of persons living in residential premises, minus persons who are provided with social support measures for paying for housing and communal services on other grounds; b) if there are electricity metering devices for heating residential premises: K = P x T, eo1 eo1 eo1 where: K - the amount of compensation for the cost of paying for electric heating (rubles); eo1 P - readings of an electricity meter for heating a residential building eo1 (kWh), minus the amount of electricity for which social support measures are provided for paying for housing and communal services on other grounds to citizens living together with a teacher; T - electricity tariff for the population (rubles/kWh); eo1 3) in the absence of central heating and the use of local gas appliances: a) in the absence of metering devices: K \u003d S x P x Ts, got got g where: K - the amount of compensation for the cost of paying for gas supply for heating the living quarters (rub.) ; S - size of the total area (sq. m); P - gas consumption standard for residential heating (cubic meters per sq. m); C - the retail price of gas sold to the population, as well as to housing maintenance organizations, organizations managing apartment buildings, housing construction cooperatives and homeowners' associations for the household needs of the population (rubles / cubic meters); b) in the presence of metering devices: K \u003d P x C, got1 got1 g where: K - the amount of compensation for the cost of paying for gas supply for getting1 heating of a residential building (rubles); P - readings of the gas supply meter (cubic meters), minus the gas volume, for which social support measures are provided for paying for housing and communal services on other grounds to citizens living together with a teacher; P is the retail price of gas sold to the population, as well as to housing maintenance organizations, organizations managing apartment buildings, housing construction cooperatives and homeowners' associations for the household needs of the population (rub. /cube m); 4) in the presence of stove heating, the teacher is paid compensation for the purchase of solid fuel and its delivery in the amount of 2200 rubles. In the event that the actual expenses of the teacher exceed the established amount of compensation and provide them with documents confirming the payment for the purchased solid fuel and its delivery, additionally: a) the amount of compensation for the purchase of coal as fuel is calculated: K = N x S x (C / 1000) + K , y y dost where: K is the amount of compensation for the costs of purchasing coal and paying the costs of y for its delivery (rubles); N is the standard for coal consumption during the heating season (50.4 kg per sq. m); S - size of the total area (sq. m); C - the cost of coal, confirmed by the document on the purchased fuel y (ruble/ton); K - the cost of transportation costs for the delivery of coal, according to the submitted confirming document; b) the amount of compensation for the purchase of firewood as fuel is calculated: K = N x S x C + K , dr dr reach where: K - the amount of compensation for the purchase of firewood and payment of other expenses for its delivery (rubles); N is the standard for the consumption of firewood during the heating season (0.051 cubic meters per sq. m); S - size of the total area (sq. m); C - the cost of firewood, confirmed by a document on the purchased fuel dr (rubles / cubic meters); K - the cost of transport costs for the delivery of firewood, according to the submitted supporting document. The amount of compensation for the purchased fuel and transport services for its delivery cannot exceed the actual costs incurred.

INSTITUTE OF ECONOMICS
HOUSING AND UTILITIES

METHODOLOGY FOR CALCULATION OF PAYMENTS
FOR PUBLIC SERVICES
IN COMBINED SYSTEM
ACCOUNTING FOR THEIR CONSUMPTION
ON INSTRUMENTS AND REGULATIONS

Moscow
2003

This Methodology provides recommendations on the calculation of payments for water supply, sanitation, heat supply (heating and hot water supply) services with a combined metering system for their consumption by devices (depending on the specific configuration of the installation of metering devices: at the central heating station, at house inputs, at inputs to apartments , on heating devices in rooms) and standards. The issues of organization of accrual and collection of payments for housing and communal services were also considered. The methodology was developed by the Institute of Housing and Public Utilities Economics (Ph.D. Bychkovsky I.V., Ph.D. Mints I.G.)

1. Basic concepts and terms

2. General provisions

3. Combined system for calculating payments for utilities by appliances and consumption standards

Table 3.1

Where Tch i - the amount of payment for the provision of i -g o type of utility service per person; T i - tariff for the provision of i -g o type of utility service per unit of material carrier; N i - consumption standard of the i-th type of material carrier of the utility service per month in the corresponding meters (water supply and sanitation - m 3; heat supply - Gcal; hot water supply - Gcal (or cubic meters); electricity supply - kWh; gas supply - m 3) . The amount of payment for the provision of services per square meter of total housing area per month can be determined by the following formula:

,

Where P is the social norm of housing area (m 2 of the total housing area per person). 3.6.2. At the same time, until the full implementation of settlements with consumers according to the readings of metering devices, that is, when the calculations of payments for utilities for one part of consumers are carried out based on the readings of the devices, and for the other - from the standards, a two-level system should be developed and approved in each municipality. standards for the consumption of services: - minimum social standards (standards) for the consumption of services, that is, standards characterizing the minimum volumes of consumption of a material carrier of services necessary for life support, which should be actually provided to all citizens at the expense of personal funds and appropriate targeted social guarantees for poor citizens in the form subsidies for housing and utilities. Based on the social norm of housing space and the minimum social standards for the consumption of utilities, subsidies are provided for paying for housing and utilities, as well as benefits for certain categories of citizens. The use of overestimated (compared to the minimum required) standards leads to an increase in the need for budget funds for the payment of benefits and subsidies, as well as for subsidies to housing and communal services to compensate for the difference between economically justified tariffs and tariffs for the population. The logic of the housing and communal services reform is based on the transition to payment for services in accordance with their actual volume and quality. Payment at an inflated standard does not stimulate resource-saving measures, including the installation of metering devices. In the context of the use of standards that reflect the minimum level of consumption of services by the population, housing and communal services enterprises will have real incentives to install devices: at the first stage - at the interface, then - at house inputs, and as the share of household payments increases and price sensitivity is ensured - in apartments at the expense of the population. Ultimately, this will create conditions for determining the amount of payments for services based on their actual consumption and setting tariffs for standard and excess consumption of services, respectively, which will, on the one hand, increase the income of enterprises, and on the other hand, increase consumer interest in more economical spending resources; - the average consumption standard - the average volume of specific consumption of the material carrier of the utility service that has developed in the city and is controlled by instrumental measurements per consumer. Used to calculate fees for services. The minimum social standard should not exceed the average standard for the consumption of services. 3.6.3. Average consumption standards can be calculated and approved for the city as a whole or differentially: for individual districts, microdistricts, as well as for individual groups of consumers. Approval of differentiated average consumption standards for a group of consumers is carried out upon their application. The calculation of the average consumption standards is carried out by a commission formed by the city administration with the participation of representatives of the customer service (municipal customer), managing organization(manager), housing and communal enterprises. The basis for calculating the average consumption standards is an analysis of the readings of metering devices installed at the interfaces, house entrances of a part of residential buildings and in individual apartments, as well as a series of measurements made by the commission using portable metering devices. The number and measurement points are determined by the commission and agreed by the city administration. Calculations of standards should be made taking into account the uniform daily and seasonal consumption of utilities. 3.6.4. Thus, the amount of family payments for utilities provided to it should be determined on the basis of average consumption standards, that is: - for hot and cold water supply and sanitation:

or

Where T r.v. - amount of family payment for cold (hot) water supply (water disposal), rub./month; T in - the tariff for the provision of a unit of service, released cold (hot) water, discharged waste liquid, rub./m 3; N cp .in. - the average standard for the consumption of water supply services (cold and hot) and sanitation, m 3 / person; n is the number of family members; Tw - the amount of payment for the provision of water supply (wastewater) services per person, rub./person; - for heating:

or , where

T s.o. - amount of family payment for heating services, rub./person; T o - tariff for the provision of heating services, rubles / Gcal; N cf. - the average standard for the consumption of heat supply services, G / cal per m 2 per month; R n - the social norm of housing area per family, m 2 of the total housing area; Р f - the area of ​​housing actually occupied by the family, m 2 of the total area of ​​housing 1; 1 Only the heated area is taken into account. T cho - the amount of payment for the provision of heating services, rubles / m 2. 3.7. Calculation of payments for utilities when taking into account their consumption by appliances. 3.7.1. If there are metering devices for the consumption of services (cold and hot water, heat, etc.), the amount of payments for them is determined based on the actual consumption of the material carrier of the service and the established tariff. The technology for determining the actual volume of consumption of the material carrier of the service by each family depends on the specific configuration of the installation of metering devices: at traffic accidents, at house inputs, at inputs to apartments, on heating devices in premises. At the same time, in residential buildings and / or apartments in which devices are installed accounting for hot water, the calculation of payments should be made not for Gcal of thermal energy for heating water, but for m 3 of hot water. Wastewater should be taken at the level of actual consumption of cold and hot water (according to meter readings) minus 5 - 10 liters per 1 person, lost during cooking, cleaning premises and territory, watering green spaces and not falling into the sewer. 3.7.2. If metering devices are installed only at the entrance to an apartment building, the volumes of consumption of utilities and the amount of their payment by each family are determined by distributing: a) to provide consumers with cold and hot water - in proportion to the number of people living in each apartment, taking into account the actual time of residence taking into account the absence for the period of vacation or business trip or residence of temporary residents); b) for central heating - in proportion to the total heated area of ​​each apartment. At the same time, from the volume of consumption of services, according to the reading of the device installed at the entrance to a residential building, the volume of consumption of these services (water, coolant, etc.) used for general house needs (maintenance of common areas: cleaning stairwells, entrances, washing collection chambers, cleaning the local area, watering green spaces, etc.), as well as the volume of consumed utilities in non-residential premises. The volume of consumption for general house needs is established by instrumental measurement on a crane (cranes) specially designated for this purpose, with the exception of the possibility of using other cranes or the standard. The volume of consumption in non-residential premises is also established according to the readings of metering devices, and in their absence - according to the standards agreed in the contracts. From the volume of consumption of services according to the indication of the device installed at the entrance to the building, excess losses and leaks in the intra-house networks, the value of which is established during the energy audit (according to the results of measurements), should also be excluded. In order to protect the interests of consumers from unreasonably high payments that may be caused by the excess consumption of the material carrier of the service for general house needs and / or excess losses and leaks in the intra-house networks, when distributing the volume of consumption of services in proportion to the number of residents or the total heated area, it is necessary to be guided by the following 2: 2 The specified calculation mechanism is applied as in cases where actual measurements of the consumption of the material carrier of the service for general house needs and / or losses and leaks in the intra-house networks were carried out, and in cases where the excess consumption of the material carrier was revealed as a result of comparing the actual volume of intra-apartment consumption blenia, calculated on the basis of their indications of a common house device, with an average standard. ● if the volume of intra-apartment consumption of the material carrier of the service obtained as a result of the distribution of the readings of the house metering device is less than the average statistical standard for this family, then the calculation of payment for services should be carried out according to the readings of the device; ● if the volume of intra-apartment consumption of a material service carrier by a family obtained as a result of the distribution of readings from a house meter is more than the average statistical standard for this family, then the calculation of payment for services should be carried out according to average statistical standards. The volume of consumption of cold and hot water supply services by each particular family according to the average standard (m 3 / person) is determined based on the number of people living in each apartment, taking into account the actual time of residence, and heating services - according to the average standard (Gcal / m 2) based on the total heated area of ​​the apartment. The difference between the readings of a meter installed at the entrance to a residential building and the total volume of consumption of the material carrier of the service in each apartment, determined according to average statistical standards, is its expenses for general house needs (normative and excess) and losses and leaks in intra-house networks (also normative and above normative). At the same time, the normative volume of consumption of utilities for general house needs is included in the tariff for maintenance and repair of housing and is paid by the population. Excessive - is reflected in the results of the financial activities of the housing organization (profit decreases or losses increase). As for losses and leaks in intra-house networks, their standard level is included in the tariff for water and heat supply services through a decrease in the total volume of sales (water, heat) 3 . 3 “Instructions for assessing and rationing unaccounted water consumption in public water supply systems”, approved by the Decree of the Gosstroy of Russia dated March 31, 2000 No. 23 Excess losses and leaks are reflected in the financial results of the organization that maintains intra-house networks (as a rule, this is a housing organization) . Responsibility for excess consumption, loss and leakage of the material carrier of the service in the intra-house networks rests with the organization that services them (as a rule, this is a housing organization). For the leakage of water (cold and hot) from the water fittings into the dwelling, identified by representatives of the housing organization, the housing inspectorate or other authorized service, provided that the consumers comply with the rules of technical operation and if they apply in advance to eliminate the defect, the housing organization is also responsible. Thus, payment for the difference between the readings of the device at the house input and the volume of intra-apartment and intra-house consumption of services, determined according to average statistical standards, is assigned to the housing organization. At the same time, for the leakage of water from the water fittings into the dwelling, discovered during the inspection (inspection) by representatives of the housing organization, the housing inspectorate or other authorized service, and in the absence of the consumer's request to eliminate the defect, the consumer, who did not install the meter, is responsible. Behind this violation an agreement on the provision of housing and communal services may provide for the responsibility of the consumer in the form of a penalty (fine). Such a procedure for assessing the volume of consumption of services increases the interest and responsibility of both housing organizations and consumers of services in eliminating leaks in in-house engineering equipment, reducing water and coolant consumption for general house needs, and as a result, in saving resources. 3.7.3. If metering devices are installed at the inputs to an apartment building and to individual apartments and non-residential premises, the volumes of consumption of utilities and the amount of their payment are determined separately: a) for consumers whose apartments are equipped with metering devices, according to the readings of these devices; b) for consumers who do not have apartment metering devices, as the difference between the readings of meters at the entrance to the building (minus the established instrumental measurements or the standard volume of consumption of utilities used for general house needs, the consumption of utilities in non-residential premises and excess losses and leaks in house networks, the value of which is established during the energy audit) and the sum of instrument readings in individual apartments. The distribution of volumes of consumption of services and the determination of payments for them for consumers in whose apartments metering devices are not installed is carried out in accordance with clause 3.7.2. of the present methodology. 3.7.4. If, in the absence of metering devices at the entrance to a residential building, metering devices are installed at the entrances to all or part of the apartments, the volumes of consumption of utilities and the amount of payments for them by each family are determined by the readings of these devices. In those apartments in which metering devices are not installed, the amount of utility bills is set based on the average norms for intra-apartment consumption and the standardized part of general house consumption (paid through a payment for housing maintenance services). If heat distributors are installed on heating devices (radiators, convectors), the volume of heat energy consumption and the amount of payment for heating by each family is determined by the total readings of these devices installed on all radiators, convectors in the apartment. In apartments where heat distributors are not installed, the amount of heat energy consumption and the size of the heating fee are set according to the average consumption standards. In cases where devices are installed at the entrances to an apartment building and in all apartments, the difference between the readings of the devices at the house entrance and in apartments reflects the actual consumption of water, coolant for general house needs, as well as losses and leaks in intra-house networks. The difference is paid by the housing organization. 3.7.5. The consumer has the right to install metering devices in his home in the declarative mode. Additional permits from the owner of the housing stock or from the service of the customer (municipal customer), managing organization, housing or communal organization authorized by him are not required. At the same time, the installation of apartment metering devices is carried out by the consumer for a fee. The maintenance of these devices (monitoring the technical condition, adjustment, adjustment, repair, taking readings) is carried out under the contract either by a specialized organization (billing service) or by a communal organization on account of payment by the consumer for the relevant services. 3.7.6. Table 3.2 below presents the mechanism for calculating payments for utilities, taking into account their actual consumption. 3.7.7. When determining payments for utility services based on the actual volume of consumption of the material carrier of the service (according to meter readings) and the established tariff for a unit of service in kind, there is a real opportunity to introduce a differentiated system of payment for services: for standard and excess consumption. It is obvious that this measure will not only allow housing and communal services enterprises to receive additional income, but will also increase the interest of the population in a more economical use of resources. At the same time, the total amount of payments for utilities in the conditions of differentiation of tariffs depending on the volume of their consumption is determined as:

, where

, 4

4 Conventions are given in table 3.2. and heat energy for heating needs:

, 4

3.7.8. Payment for excess consumption of utilities is introduced in order to speed up the passage and full payment for services, stimulate the reduction of wasteful consumption, resource conservation while protecting the poor. At the same time, an increase in fees for excess consumption of services, as well as for excess housing space, should not provoke an artificial overstatement of sales volume by utility companies. First of all, it is necessary to protect the interests of pensioners and families with low incomes, whose social norm of housing area is somewhat exceeded, that is, it is advisable to introduce an additional “threshold zone”, which is paid at the basic rates approved for paying the social norm. For such groups of the population, the social norm can be both increased and the level of excess payments can be limited. In this case, when charging for heating based on the tariff set for 1 sq. m. of the total area of ​​housing (in the absence of metering devices), the calculation is carried out in a similar way, with the only difference being that in order to determine the payment for heating, only the area of ​​​​heated premises is included in the total area of ​​\u200b\u200bhousing. In order to identify and account for the excess area, as well as the second dwelling, the database formed in the cash settlement center must be linked to the BTI database. To mitigate price pressure as a result of the introduction of increased fees for excess housing space and excess consumption of utilities, other schemes (two-, three-stage, smooth - in proportion to the degree of excess of the standard) can be used. A regressive scale of payment for excess housing space and excess consumption of utilities can be established. For example: - if the social norm of the area of ​​housing and the norms for the consumption of utilities is exceeded by up to 10%, the current tariff is increased by 10%; - in case of exceeding the social norm of housing area and utility consumption standards from 10 to 20%, the current tariff is increased by 15%; - in case of exceeding the social norm of housing area and utility consumption standards from 20 to 30%, the current tariff is increased by 30%; - if the social norm for housing area and utility consumption standards is exceeded by 30 to 50%, the current tariff is increased by 50%, etc. In order to protect poor citizens, it is recommended not to charge for excess housing area and excess consumption of services from the following categories of citizens ( but only in cases where housing is not rented or sub-rented): - families consisting of pensioners and in need of subsidies; - single mothers who need subsidies; - orphans and guardians living with them; - other low-income citizens by decision of the local government. 3.7.9. Payment for excess consumption of utilities can be charged only if there are metering devices installed at house inputs and / or in apartments. An exception may be only heat supply services in the case when the heating fee is charged per sq. m. m of the total area of ​​housing (respectively, standard and excess). However, such a mechanism of settlement with consumers, while making it possible to solve the problem of obtaining additional income by heat supply enterprises and reducing the need for budgetary funds, does not create real incentives for saving heat energy. Estimation of consumption volumes of utility services (cold and hot water supply, heat supply and others), reading and processing of information obtained from metering devices, its provision for calculating payments for services should be carried out by the billing service. 3.7.10. With the introduction of two-component tariffs for water supply, sanitation and heat supply services, consumers pay for services in two parts: - subscription fee, which reflects the cost of guaranteed access to this service and includes the cost of maintaining fixed assets in working order. This part of the payment is permanent. It does not change when consumption changes and is set per person for water supply and sanitation and per m 2 of the total area of ​​housing for heat supply; - payment for the actual consumption of the material carrier of the service (determined according to the readings of metering devices according to the methodology described above, or according to the average consumption standards). At the same time, the transition to payment for services at a two-component tariff (subscription fee and payment for the actual consumption of the material carrier of the service (Gcal of heat, m 3 of water)) should not lead to a change in the total amount of payments levied at the single-component tariff established by the local government. When calculating payments for services, a single payment document should separately reflect the monthly fee, which is charged monthly, regardless of the fact of residence (that is, in the temporary absence of the consumer) and the volume of consumption of services. As for the payment for actual consumption, its amount is determined taking into account these factors (that is, the actual length of stay and the volume of consumption) and is also reflected in the payment document (see section 4).

Table 3.2.

The mechanism for calculating payments for utility services, taking into account their actual consumption

4. Organization of accrual and collection of payments for housing and communal services

Rice. 4.1. Functional complex of settlement with tenants and distribution of payments by suppliers

In addition, the functional complex under consideration should ensure that the excess area of ​​housing is taken into account, if an increased payment is charged for it, as well as second (and more) housing. In addition, for settlements with consumers in whose houses or apartments metering devices are installed, both these houses and apartments must be accounted for, as well as the readings of the devices that must be taken into account when calculating payments to consumers of services. Such a complex, in addition to payments for services, makes it possible to ensure information support for the city's housing and communal services management based on the integration of disparate databases on the housing stock, the population living in it, and financial and economic indicators. 4.7. Improving the efficiency of the RCC with consumers of services, including the reduction of payment arrears, is ensured by the completeness, reliability and "transparency" of payment documents (invoices and notices) for the population. Along with detailed information about the RCC and the payer, they should contain information on the structure of payments, the amount of the tariff per unit of service, the reduction in payment for violation of the quality of service (breaks or disconnections), the amount of benefits and subsidies. This is necessary so that every citizen has the opportunity to determine the level of their payments and, in addition, clearly see that the lower the consumer qualities of housing, the level of its improvement, the lower the level of payment. The invoice-receipt may also indicate additional payments that are made by citizens on a voluntary basis, for example, payment for home insurance, for the maintenance of special sports grounds, etc. Thus, the notice and the invoice-receipt must contain the following data: cash center (address, telephone, Bank details and etc.); - information about the payer: address, type of housing (private, state, municipal), occupied area, number of residents (permanently and temporarily), personal account number (for tenants) or cards (for the owner of the dwelling), last name, first name, patronymic of the tenant or the owner (owners in case of shared ownership), the availability of benefits, the need for subsidies, their size, etc. Benefits are taken into account in accordance with the current legislative acts (federal laws), as well as in accordance with the resolutions of the constituent entities of the Russian Federation and local governments. The calculation of subsidies is carried out in accordance with the "Regulations on the provision of subsidies to citizens for housing and utility bills", approved by Decree of the Government of the Russian Federation of August 2, 1999 No. 887, as well as the relevant resolutions of the governing bodies of the constituent entities of the Russian Federation and local governments. When filling in information about the payer, special attention should be paid to the column - the number of residents, since in the absence of metering devices, when payments are charged depending on the standard for the consumption of services and the established tariff, it is necessary to keep records not only of the number of temporary residents, but also the time of their residence during a particular month. This information must be contained in the passport database. In addition, the database should contain information about citizens who have benefits and receive subsidies. When settling with homeowners living in individual houses, the composition of paid services changes in the bill-notification and receipt. For example, the maintenance and repair of housing is excluded, but in addition, as a rule, irrigation of the site is included, there may be other changes. Below are examples of invoices, receipts and notices for payment of housing and utilities.

(address, phone)

_________________________

(checking account)

Details of the RCC ________________________

(address, phone)

_________________________

(checking account)

Sample invoice-receipt for payment of housing and utilities
(pay until 10 ________________ 200 ___)

Sample invoice-notification of payment for housing and utilities
(pay until 10 ________________ 200 ___)

Fridman I.G., Head of the Center for Pricing and Production Programming, Federal State Unitary Enterprise Inorgtekhkom

Report at the conference "State regulation and supervision in heat supply", September 11-13

The relationship between heat supply organizations producing and distributing thermal energy and coolant, and consumers of utility services for heating and hot water supply is regulated by the Rules for establishing and determining utility consumption standards, which were approved by a decree of the Government of the Russian Federation dated May 23

There is apparently no point in retelling this document, since you, who have gathered here, know its contents. Therefore, I will focus on those points of these Rules that cause, so to speak, discrepancies on the part of municipalities and heat supply organizations.

The rules for establishing and determining standards for the consumption of public services provide for three methods for determining standards:

1) method of analogues;

2) expert method;

3) calculation method.

Let me remind you in what cases they apply:

the method of analogues is applied if there is data obtained as a result of measurements of the volume (quantity) of consumption of utilities by collective (common house) metering devices installed in apartment buildings or residential buildings with similar structural and technical parameters, the degree of improvement and climatic conditions;

the second method - expert - is used if the results of measurements of the volume (quantity) of consumption of utilities by collective (common house) metering devices in apartment buildings or residential buildings with similar design and technical parameters, degree of improvement and climatic conditions are not available or they are not enough to apply the method of analogues.

Analogue and expert methods are based on selective observation of the consumption of utilities in apartment buildings and residential buildings using collective metering devices. At the same time, selective measurements are carried out in houses with similar design and technical parameters, the degree of well-being.

According to the results of measurements of the volume of consumed thermal energy and coolant by collective metering devices, as well as data from selective measurements, the average monthly value of their consumption is determined for selected groups of residential buildings;

The third method - calculation - is used if the results of measurements by collective (general house) metering devices in apartment buildings or residential buildings with similar design and technical parameters, degree of improvement and climatic conditions are not available or they are not enough to apply the analogue method, and also if there are no measurement data for application of the expert method. Considering that today the vast majority of residential buildings are not equipped with collective metering devices, the determination of standards is carried out by the calculation method.

However, of these three methods, the calculated one is the least accurate (somewhere within 60%). Based on the results calculated by this method, disagreements arise between municipalities and heat supply organizations.

For example, the City Hall of Novosibirsk (the total living area of ​​the city's housing stock is 24.9 million sq. m), when considering the standards for heating and hot water supply calculated by the heat supply organization for 2007, found them too high. According to an expert assessment commissioned by the Mayor's Office, the application of such standards would lead to an increase in the cost of these services by more than 1 billion rubles on an annualized basis.

The calculation method set forth in the Rules under consideration is based on the use of specific heat energy consumption, taking into account the design characteristics of residential buildings.

If we apply the calculation method to determine the standards for contractual (design) loads, we will be faced with the need to take into account the factor of increasing the actual heat load in view of the reduced heat-shielding qualities of the external fences of residential buildings. direct normative documents that take this factor into account does not currently exist. Such a correction factor must be entered for all residential buildings built before 1999. So, the application of the calculation method in accordance with the Rules approved by the Decree of the Government of Russia dated May 23

At the same time, the Rules do not provide an explanation for the concept of “heated non-residential area, which is the common property of the house”, since stairwells, basements, technical floors and attics can be heated.

Therefore, the calculations should include the areas of staircases, basements or technical floors, depending on the heating scheme - lower or upper wiring.

When expert organizations perform calculations of heating standards by order of a municipality and by order of a heat supply organization, subject to the same specified design parameters of residential buildings, climatic and temperature conditions interior spaces, thermal parameters of heating systems, and using the formulas provided for by the Rules, it is possible to obtain different results.

The difference in estimates can be 15-20%, which is mainly due to arithmetic calculations in the regulations, starting with the interpolation of the normalized specific consumption of thermal energy for heating a residential building and determining the heated non-residential area that is the common property of the house or due to insufficient data to calculate the standards.

However, in the calculations of hot water supply standards, the discrepancies are more significant due to the difference in the approach to calculating the number of procedures for using a water folding device (baths, showers, washing, etc.).

The Rules do not indicate on the basis of which regulatory and technical documents to accept the number of these procedures.

The developer of Decree of the Government of Russia dated May 23, 2006 No. 306 was OJSC Center for Municipal Policy. A corresponding question was sent to their website from MUP "Vodokanal" in Obninsk: What regulatory document when applying the calculation method for determining water supply standards in accordance with The rules for establishing and determining standards for the consumption of utilities regulate the number of procedures for using a water tap by one person (or in other words, how many times a week a person should take a bath, shower, etc., since the Rules indicate only water consumption rates for 1 procedure)?

The developer's answer was: : There is no regulatory document regulating the number of procedures for using a water folding device by one person. The parameter “number of procedures for using a water-folding device” was introduced to ensure transparency of the consumption standard and justify the ratio of consumption standards in residential premises of various degrees of improvement. The number of procedures for using a water folding device is determined in the process of calculating the consumption standard. This parameter can be determined on the basis of a selective questionnaire. population.

Thus, the only objective way out of this situation is to survey the population. However, in most cases this is not done. Because of this, there are disagreements on the results of the calculations.

And the fact that some kind of regulation is needed, speaks for itself the fact of the existing quantitative dispersion in different territories. So, for example, the number of procedures for one person using a bathroom in apartment buildings equipped with a bath and shower is taken 2 times a week in Novosibirsk, 4 in Saransk, and 1 time per week in a number of municipalities in the Tver region. The same spread for other water-folding devices.

It must be remembered that an increase in the number of procedures leads to an overestimation of hot water supply standards and, consequently, to an increase in the cost of hot water services.

One more clarification: in order to reduce the amount of thermal energy required for heating water, we recommend introducing a coefficient into the corresponding formula that takes into account the decrease in the average hourly water consumption for hot water supply in the non-heating season in relation to the heating season (equal to - 0.8).

Summing up the above, it should be noted that the difference between consumption by collective metering devices and calculated consumption by the number of procedures is approximately 20%, which can be attributed to the energy saving effect when installing metering devices, and the results obtained are adequate and sufficient for housing stock without metering devices .

There is another regulatory document that allows for the accounting of thermal energy and heat carrier, quality control of thermal energy and heat carrier, compliance with the regime of heat supply and heat consumption.

This is the order of the Gosstroy of Russia dated 05/06/2000 No. 105, which approved the Method for determining the amount of thermal energy and coolant in water systems of public heat supply.

This Methodology was developed by the Russian joint stock company Roskommunenergo.

The use of the Methodology allows heat supply organizations of the housing and communal services system and consumers (subscribers) - legal entities to carry out commercial accounting of thermal energy and heat carrier.

The methodology provides for the possibility of determining the amount of thermal energy and coolant consumed by subscribers, using the instrumental metering method and the calculated metering method.

Of course, here a somewhat different task is solved than the definition of consumption standards. But these two tasks are interrelated. And again, with the calculation method of accounting, there may be discrepancies in the results of the calculation between subscribers and heat supply organizations.

So, for example, in the city of Abakan (Republic of Khakassia), one of the housing stock management companies did not agree with the calculations of the heat supply organization for paying for the consumed heat energy and heat carrier, referring to the specified Methodology.

This case was considered by the arbitration court. The issue was that the application of heat and water balance coefficients by the heat supply organization was disputed.

Indeed, in all formulas and applications for the calculation method there are no indications for the use of these coefficients. There are no references to these coefficients in the Rules for the establishment and determination of standards for the consumption of utilities considered above.

But in the explanation this method it is written that the total amount of heat energy and coolant consumed for the billing period by all subscribers without metering devices is determined from the heat and water balances of the heat supply system, and by an individual subscriber - in proportion to his estimated hourly heat and mass (volume) loads.

Therefore, the use of heat and water balance coefficients is justified in calculating the mentioned hourly loads.

I noted only some controversial points in the application of the normative documents under consideration, which our institute was involved in.

In general, it should be noted that the calculation methods for determining the standards for the consumption of utilities and determining the amount of thermal energy and heat carrier consumed by subscribers, for all their inaccuracy, are sufficient for housing stock not equipped with metering devices.