How to correctly draw up an estimate of income and expenses of an HOA

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Published: 03/15/2020

Reading time: 12 min

1 Estimate of HOAs and housing cooperatives: purpose, procedure for preparation and approval
2 Determine the structure of the future budget of income and expenses
3 How to create an estimate of HOA income and expenses for 2020
4 Approve the estimate of income and expenses at the general meeting of HOA members
5 Who and when approves the estimate of income and expenses in the HOA
6 Estimate and tariff changes
7 Is it necessary to include heating in the HOA estimate?
8 Samples and examples of estimates of income and expenses of HOAs and TSNs
9 Submit an estimate of income and expenses for inspection by the audit commission
10 How to fix errors
11 How to work with paper?
12 Place the finished estimate in the GIS Housing and Communal Services
13 When is a document required?
14 What is income?
15 Report

Estimates for HOAs and housing cooperatives: purpose, procedure for preparation and approval

Homeowners' associations and housing cooperatives are types of consumer cooperatives. They are created in order to accumulate the finances of citizens for the joint ownership and use of their property or the creation of new objects of civil circulation.

Since these entities are legal entities, they must keep records of their activities by drawing up various documents, for example, estimates, declarations, protocols, etc.

The estimate of income and expenses is intended to identify the finances attracted to the consumer cooperative and legitimize their further expenditure for certain purposes. The rules for preparing estimates are fixed by internal local acts of the organization. An HOA, as a way of managing an apartment building, does not have the right to engage in entrepreneurial activities that generate income.

The estimate is usually prepared by the organization's accountant as part of accounting. Its approval is carried out by the head of the HOA or housing cooperative, TSN and other organizations.

In a situation where there is no accountant in the cooperative, it is the board of the consumer cooperative that is responsible for drawing up and at the same time approving such a document.

Estimated documentation drawn up for the next year requires approval before the start of the new period. In accordance with the Housing Code of the Russian Federation, the highest governing body of the partnership is the meeting of members of the HOA. The norm is enshrined in clause 8.1, part 2, article 145 of the RF Housing Code.

The estimate is considered approved if 50% of the HOA members supported the announced expenditure and revenue parts. In accordance with Article 150 of the Housing Code, at the end of the reporting period, the implementation of all planned items is checked by the audit commission. Based on the results of the inspection, the commission draws up a report, which is also considered at the general meeting and approved by its members. This approach allows you to track inappropriate spending.

The preparation of estimate documentation and its approval can be controlled by higher authorities of state housing supervision. They also have the right to initiate the mandatory preparation of a financial report for the past period.

Is the HOA obligated to maintain it?

What laws govern it? In accordance with Article 3 of the Federal Law on Non-Profit Organizations, the HOA is required to keep an estimate

This need arises so that residents do not feel deceived or doubt something.

In addition, the Housing Code obliges members of the partnership to report on their expenses due to the fact that the meeting is the main governing body

partnership.

The lines of income and expenses, which are considered separate items, must be different from each other. In addition, the structure must indicate other sources of income

How to compose it correctly? The paper is compiled on an A4 sheet, mainly in printed text

.
In addition, it is necessary to indicate the estimate for one specific period. If reporting is submitted once a year, prepare it for a year
; if once a quarter, then prepare it
for three months
.

The estimate must contain a name and be compiled in table form. In addition, at the very end there must be signatures of officials

, who compiled this document and were also related to the expenditure of funds from the partnership.

Determine the structure of the future budget of income and expenses

Approval of the estimate of income and expenses of the owners' association for the next year falls within the competence of the general meeting of HOA members in accordance with Part 8.1 of Art. 145 Housing Code of the Russian Federation. This issue is one of the mandatory issues for discussion by members of the partnership at the PSC.

The form of this document is not fixed at the legislative level, therefore each HOA draws up its own estimate of income and expenses. The structure of the estimate is dictated by the content, which is also not clearly stated in the regulatory legal acts.

The estimate of the HOA is developed and submitted for approval by the general meeting of members of the partnership by its board (Part 3 of Article 148 of the Housing Code of the Russian Federation). This must be done annually. At the same time, the audit commission of the HOA must also present its conclusion on the compiled estimate (clause 2, part 2, article 150 of the Housing Code of the Russian Federation).

How to draw up a cost estimate, its structure, sample, form

For newly created HOAs, the pressing question is how to draw up an estimate. When planning to draw up this document, board members must study the list of expected costs and, based on this, calculate the amount of contributions and other income. There is no uniform document form for all HOAs. Based on its name itself, it is clear that its main content is a reflection of the expenses and receipts of funds planned by the partnership for the next year.

The form of the estimate can be established at a meeting by all members of the partnership immediately upon its creation. The meeting may also approve the form proposed by the board for the first time.

And subsequently use this approved or revised document for work.

Despite the lack of a general form, in practice, an approximate estimate for the HOA has developed. Its structure usually includes separate sections for the costs and income of the partnership.

In each section, all funds are divided by source of income or expenditure; the data is reflected in a separate item of income (expenses):

The income item indicates the following data:

income from contributions and payments of HOA members and apartment building residents;
income from business activities;
Other income;

The expense item contains the following data:

costs of maintenance, maintenance of MKD;
repair costs;
expenses for the operation of the HOA itself;
other expenses.

Below, at the link, you can see a sample cost estimate for an HOA, current for 2017. Please note that this is an estimate and may be subject to change.

⇒ Form of estimate of income and expenses of HOA, UK ⇐

How to create an estimate of HOA income and expenses for 2020

It is recommended that estimates be drawn up even for HOAs that do not have outside income. This form allows you to avoid conflict situations with the owners of residential premises, and in a controversial situation it is easy to rely on it, justifying this or that expenditure.

The preparation of estimate documentation falls on the shoulders of the accountant. This specialist generates data on the following positions:

Initial data.
Expenditure part.
Revenue part.

Information about the MKD is entered into the source data section:

area of residential and non-residential premises in m2;
total area of the entire house in m2;
number of elevators, entrances, apartments, non-residential premises in pieces.

As for cash receipts, they can be anything and not limited to contributions from members of the partnership. There are no restrictions in this regard. The income item usually includes:

Contributions from members of the partnership.
Cash for renting common property by third-party organizations or individuals.

In terms of expenses, everything is becoming stricter. Expense items are approved in advance at a general meeting of owners and included in the HOA Charter. When drawing up estimate documentation, you will have to rely on the points laid down in the Charter. You cannot add additional expense lines without permission.

The consumable part contains the following parts:

Ensuring economic activities regarding the common property of the apartment building - maintaining the house and its maintenance.
Repair - major, current.
Reserve fund.
Contents of administrative resources – management.

Starting from 2020, the estimate must necessarily include such an expense item as major repairs.

General information:

The area of residential premises is 20,388.8 m2.
The area of non-residential property is 6,995.3 m2.
Total area – 27,384.1 m2.

Income (rub): contributions from members of the partnership - 5,783,521.92.

Expenses (RUB):

To control:
legal services 240,000;
office expenses 12,000;
unforeseen expenses 18,000;
communications (landline and mobile phones, postal services) 38,568;
service travel 18,000;
maintenance of office equipment 18,000;
software 68 004;
organization of meetings and sessions 5,160;
payment for the work of the audit commission 50,689.20;
banking services 60,000.
Maintenance and repair of common property:
maintenance of car gates 39,600;
elevator maintenance 36,000;
maintenance of video surveillance systems 157,200;
call a plumber 6,000;
consumables (spare parts, detergents) 68,400;
landscaping of the local area 36,000;
current repairs (1 rub per m2) 328,609.20;
maintenance of metering devices in ITP 75,000;
major repairs (reserve) 588,416.
Total – 5,777,524.16.

The estimate is drawn up based on the expenses and income of the previous year.

It should be noted that the preparation of these documents is not an obligation, but a right of the organization. However, many consumer cooperatives draw up estimates in order to avoid conflicts and controversial situations in the future.

The estimate is prepared separately for each calendar year. It fully reflects the entire budget of the company. It includes the following items:

Revenue part.
Expenditure part.

In the first case, all possible income of the company is indicated, which may include finances for renting out common property, contributions transferred by cooperative members, etc. In the second case, the costs of maintaining an apartment building, its major and current repairs, office expenses, and payment expenses are included according to concluded contracts, etc.

Although the law does not contain specific rules for approving estimates, recommendations may be made by separate resolutions of authorized government bodies. For example, it is recommended to include the following elements in expense items:

administrative expenses;
technical expenses;
other expenses.

The last group of expenses is not included in all estimates. As a rule, these are expenses aimed at insuring the home and its general property.

The estimate may also include housing tax, estimated savings, utility payments to various services, etc. The document must be in writing, properly certified and signed.

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The document can also include possible annual risks. This is done in a separate line, since the probability of their occurrence can be either low or high. Future expenses will depend on this. As a rule, if risks are included in the estimate, then the expenditure part may have several separate items that will be implemented depending on the occurrence of these same listed risks.

Items of income and expenses in the estimate can be divided into mandatory, which are dictated by law, and optional, which are included in the estimate depending on the areas of the partnership’s activities.

In the “Revenue” section, all HOAs must indicate the main source of cash income: contributions from owners for the maintenance of residential premises.

Additional income, which each owner’s association will have its own, is considered to be:

fee for agency services if the HOA collects fees for utilities under an agreement with the RSO;
payment by tenants for the use or rental of common property of the house: providers, advertisers and others;
owner fees for additional services: security, concierge, video surveillance, maintenance of automatic locking systems;
penalties, fines, damages to the HOA by residents of the house or third parties;
interest accrued on funds placed on deposits.

HOA estimate

Advice from lawyers:

1. What could be the consequences for the HOA if the estimate has not been accepted for 2 years?

1.1. Unknown. Intra-organizational relations, including the procedure and responsibility for acceptance/non-acceptance of estimates, are not regulated by law. See internal documents of the organization.

Did the answer help you?YesNo

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2. Who should draw up an estimate for current home repairs. An HOA has been created in the house.

2.1. Good afternoon Whichever organization you decide to involve in the ongoing repairs of an apartment building will be the one that will draw up the estimate.

Did the answer help you?YesNo

3. Can I not pay the HOA for current repairs if there are no estimates and approved work?

3.1. Can I not pay the HOA for current repairs if there are no estimates and approved work? We are obligated to pay - Art. 158 Housing Code of the Russian Federation.

Did the answer help you?YesNo

3.2. Good afternoon. Information on the expenditure of funds of homeowners must be provided upon your first request. Send a request to the HOA about the work done for the last period and ask for documents confirming the expenses. If the information is not provided, file a complaint with the City Housing Inspectorate, then to the prosecutor's office. Failure to provide information in this case is classified as an administrative offense.

Did the answer help you?YesNo

4. Can the HOA board redistribute expenses from the adopted estimate among different items, without holding an OS?

4.1. No, it cannot redistribute.

Did the answer help you?YesNo

4.2. Of course not. Cannot redistribute.

Did the answer help you?YesNo

5. In the HOA there is me, as the chief accountant, and an accountant who deals with accruals and receipts of utility bills. Which of us is responsible for drawing up an estimate for consideration by the General Meeting of the HOA? The recommendations say what an accountant should do, and if there is no position, the Board of the HOA. What is an “accountant”?: a person who is directly involved in accruals, tariffs, receipts for each object or a person (chief accountant) who has only summary information about this?

5.1. If you cannot figure out which accountant should draw up an “estimate for consideration by the General Meeting of the HOA,” the chairman of the HOA has the right to entrust this to a specific person (one of the accountants) or do it himself.

Did the answer help you?YesNo

6. I am the chairman of the HOA, a resident of the apartment (not the owner) came to me with a general power of attorney signed in the personnel department at the place of work with two statements. She asks to provide her with the internal documents of the HOA: estimates, accounting reports, conclusions on the inspection of the audit commission, data on the presence of arrears in payment for medical treatment, financial report data, etc. Are her actions legal? Because she disrupted the meeting that year.

6.1. Hello, Natalia. By virtue of Part 3 of Article 143.1 of the Housing Code of the Russian Federation, members of the homeowners’ association and non-members of the premises

in an apartment building. This norm says nothing about persons who are not owners of premises. Who issued these general powers of attorney? Whose interests does the woman represent?

Did the answer help you?YesNo

7. All home owners (HOA) voted against this tariff for housing maintenance because they do not agree with some points of the cost estimate, in particular with an increase in the salary of the chairman, etc. . The chairman does not make contact. What frightens us is that if we don’t vote for this tariff, he will transfer us to the municipal tariff. Are his actions regarding the transfer to the municipal tariff legal?

7.1. By virtue of Part 4 of Art. did not make a decision at the general meeting

on establishing the amount of payment for the maintenance of residential premises, this amount is established by: - local government; - by the government body of the corresponding subject of the Russian Federation, unless the law of the corresponding region stipulates that these powers are exercised by local government bodies of intra-city municipalities (in the federal cities of Moscow, St. Petersburg and Sevastopol). Hold a meeting and approve the tariff. You can do this yourself, as well as change the chairman.

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8. All home owners (HOA) voted against this tariff for housing maintenance because they do not agree with some points of the cost estimate, in particular with an increase in the salary of the chairman, etc. . The chairman does not make contact. What frightens us is that if we don’t vote for this tariff, he will transfer us to the municipal tariff. Is this really possible? After all, we have an HOA. Please answer what should we do?

8.1. The chairman of the HOA does not have a salary, but a remuneration, the amount of which is established by the General Meeting. Housing complex of the Russian Federation. Article 145. General meeting of members of a homeowners' association 2. The competence of the general meeting of members of a homeowners' association includes: 11) determining the amount of remuneration for members of the board of the association, including the chairman of the board of the association;

Did the answer help you?YesNo

9. The chairman of the board of the HOA receives remuneration approved by the general meeting. But recently it turned out that the HOA additionally pays social taxes for the Chairman, which are not stated anywhere in the estimate of income and expenses. Is this legal? If not, then on the basis of what documents.

9.1. If social taxes mean mandatory payments (deductions) to funds, then it is legal. From payments to individuals under civil law contracts, it is necessary to transfer contributions only to pension and health insurance (contributions for accidents are not transferred in any case, and contributions for temporary disability are transferred only if such a clause is specified in the contract). Read more >>>

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10. We have a homeowners association in the microdistrict, with an accepted cost estimate. But not all services are provided (not all elevators work, there are no emergency lights, etc.) should we be recalculated for the services that we did not receive?

10.1. Tatyana, there should be a recalculation for those services that are not provided.

Did the answer help you?YesNo

11. In the estimate, the management of the HOA includes an item for maintaining software (accounting, most likely type 1 C and accounting services, while when asked to more specifically describe what is included there, it begins to hide behind the fact that this is classified information. Do members of the HOA get acquainted in more detail with what software is used (what is paid for) with whom the contracts are concluded.

11.1. A member of the HOA has the right to familiarize himself with all documents regarding the expenditure of funds. There can be no classified information. File a complaint with the prosecutor's office and SKIN.

Did the answer help you?YesNo

12. Until now, the HOA has been working according to estimates that have not been approved in accordance with the Housing Code of the Russian Federation. Is it possible to approve it by absentee voting, having previously familiarized all owners with it in writing? Thank you.

12.1. Decisions of general meetings in any form have equal force.

Did the answer help you?YesNo

13. When holding a general meeting of HOA members, the estimate and documents considered at the meeting were not published seven days before the meeting. No financial and economic justification was presented at all. After the meeting, information about the decisions taken at the meeting was not published. Tell me how to protest this meeting?

13.1. To begin with, you have the right to demand from the Board of your SNT all documents related to this general meeting of SNT members. If the Board refuses, then go to court with a claim to oblige your SNT to provide you with documents related to this general meeting for review. Otherwise, without knowing the results and other circumstances of significant importance, you will have nothing to protest in court.

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14. Is it possible to draw up an additional agreement for an interim act when carrying out work from a special account for major repairs with the HOA. The contract stipulates 30% advance and 70% after signing the act of completed work. But the customer is trying to force non-scientists to do additional work in the estimate. Since they set the conditions, you do it, and then we’ll see. We want to record what has already been done by an intermediate act, is this possible? Then they will say you didn’t do something at all. Thank you.

14.1. This is not established by law. Relations are civil law, all issues (on documents, on the procedure for completing a transaction, the terms of the transaction itself, their changes) are resolved by the parties independently, by agreement. Therefore, everything you indicated is possible.

Did the answer help you?YesNo

15. A lawyer is needed who specializes (with many years of experience) in challenging decisions of meetings (including estimates) of HOAs / TSNs. Not MK! Cottage village.

15.1. There are such lawyers. You can select a lawyer from the appropriate directory and contact him in private messages.

Did the answer help you?YesNo

16. Can home owners (not members of the HOA) take part in voting, including for “approval of estimates of income and expenses”

16.1. Does he mean the general meeting of HOA members? No, they are not members of the HOA.

Did the answer help you?YesNo

17. What kind of documentation (accounting statements, estimates of income and expenses) should be requested from the HOA, so that the owners can check the balances of funds in the accounts and their expenditure and the principles of calculating rent. I would like to know the official name of the documents (forms), where it will be possible to understand transparency all activities of the HOA.

17.1. Request all documentation of expenses and receipts.

Did the answer help you?YesNo

18. When checking the estimate of income and expenses, the HOA discovered an overexpenditure of more than 250 rubles. The chairman and accountant are young professionals, now worried about what to do. What could be the consequences?

18.1. If there is an estimate, then nothing will happen during the audit; if there is no estimate for overspending, a criminal case may be initiated.

Did the answer help you?YesNo

19. Our estimate for legal costs included an amount of 50,000 rubles. As a result, the chairman of the HOA spent 120,000 from the budget on the courts. He did not win the case, and the money spent in excess of the estimate was not agreed upon either with the board or with the residents. That is, he spent it without permission. How can I legally demand that money be returned to the HOA account?

19.1. He didn't appropriate them. Therefore, there is no way to return anything. In addition, in the standard HOA charter it is always written that the chairman of the HOA is not liable for the obligations of the owners, and the owners are not liable for the obligations of the chairman. The same goes for the board. Isn’t that right in your charter? Take it to the Federal Tax Service, order the charter and read it. If not so... then how... He wanted to win the case in the interests of the partnership, he spent the money on a good cause... The court decisions do not say won or lost, it is written - the party did not prove... Maybe he, acting in the interests of the partnership, was right, but he did not prove it. My opinion is this. You can't take it and return it here. Services provided...

Did the answer help you?YesNo

20. A general meeting of the owners of the apartment complex of the HOA was held regarding the organization of the concierge service and the approval of the estimate for its maintenance. How many votes do you need to get to make a decision? Saint Petersburg.

20.1. Simple majority of votes...

Did the answer help you?YesNo

The chairman of the HOA pays for capital repairs that are obviously not performed in the estimate for the purpose of appropriating money from homeowners.

Can I, as a homeowner, demand from the chairman of the HOA an expense report on how much and when money was spent on housing maintenance (light bulbs,

The chairman of the HOA violates the HOA Charter in the following points: does not hold an annual annual meeting,

If, after approval of the HOA cost estimate, violations are identified, can we try to revise the estimate?

The HOA decided to independently purchase materials for major repairs, the bank does not pay bills for materials, citing the fact that the meeting did not approve the amount of funds for materials.

Who approves the estimate of income and expenses in the HOA. Members of the HOA or general meeting of owners.

We have had an HOA for 3 years already... I started checking the documents with the audit commission, but it turns out there was no estimate and there wasn’t one at all!

I am the chairman of the HOA. When drawing up estimates, should it be taken into account that the salary?

If the members of the board canceled the absentee voting process, which should have approved the estimate for housing maintenance.

Can the salary of the chairman, accountant of the HOA be higher than that approved in the estimate due to the payment of additional fees?

Tell me, 1. can the chairman block the adoption of a decision if there is an equal number of votes among the HOA members.

Approve the estimate of income and expenses at the general meeting of HOA members

The content of the estimate, which dictates the structure of the document, is not directly regulated and not enshrined in one legal act. The estimate of income and expenses includes work and services for maintaining the house specified in the Housing Code of the Russian Federation, RF PP No. 416, No. 491, No. 290, 410, and Resolution of the State Construction Committee of the Russian Federation No. 170.

Clause 33 of RF PP No. 491 states that the estimate of income and expenses includes the maintenance of the common property of an apartment building, as well as utility resources for the maintenance of the property owners. Utility resources supplied to the house to provide utilities to residents are not included in the estimate from 2020.

The Housing Code of the Russian Federation provides a wider list of items for the estimate. According to Art. Art. 137, 145, 150, 158 of the Housing Code of the Russian Federation, the estimate of expenses and income of the HOA includes work and services for managing the house, maintaining and routine repairs of the common property of the apartment building, including the supply of utility resources for its maintenance.

Targeted financing funds are not included in the estimate: for example, payments for major repairs of apartment buildings and subsidies allocated from the budget (clause 14, clause 1, article 251 of the Tax Code of the Russian Federation).

The structure of the “Expenses” section in the estimate of income and expenses of a homeowners’ association will be more complex, since the HOA performs a wide range of work and provides many services for the proper maintenance of the common property of the owners of premises in an apartment building.

All HOAs include in their expenses funds that are planned to be spent next year on:

carrying out work on the maintenance and repair of the common property of the apartment building in accordance with the requirements of the Housing Code of the Russian Federation, RF PP No. 416, No. 491, No. 290, Resolution No. 170;
provision of housing services for the supply of CR to SOI;
expenses associated with the work of the owners' association: office, transport, personnel, housekeeping, payment for services of banks and payment centers, etc.;
taxes, fees, and fines paid by the HOA itself.

The HOA's expenses may include funds to resolve unforeseen situations if they have happened before and there is no guarantee that they will not happen again. These are optional expense items, such as, for example, payment for the services of a security company, intercom maintenance, and additional landscaping of the yard.

Separately, mention should be made of such an expense item as the maintenance and current repairs of the common property of the owners. The homeowners' association, along with an estimate of income and expenses, draws up an annual plan for the maintenance and repair of residential apartment buildings.

Like the estimate of income and expenses, the annual plan is drawn up by the board of the HOA and approved at the general meeting of members of the partnership (clause 8, part 2, article 145 of the Housing Code of the Russian Federation). The form and structure of the plan are not established by law: in general, they correspond to the structure of the estimate in terms of the partnership’s expenses for routine repairs of the facility.

Thus, the plan is a list of works and services for maintenance and repairs that the HOA plans to implement in the house. The plan indicates the name and type of work, unit of measurement, cost and frequency. If the work is performed with the involvement of a contractor, then you can indicate its name.

The amounts and list of work included in the cost line of the HOA estimate for routine repairs of common property must correspond to the amounts and work specified in the annual plan for the maintenance and repair of the OI MKD. Typically, such a plan is fully included in the estimate of income and expenses of the HOA.

After the HOA board has drawn up an estimate of income and expenses, and the audit commission has checked it and made a conclusion as a result, the documents are submitted to the general meeting of members of the homeowners association.

The PSC of the owners' partnership is convened in the manner prescribed in the Charter of the partnership (Part 1 of Article 145 of the Housing Code of the Russian Federation). In order for the general meeting of members to take place, members of the HOA must take part in it, having 50% of the votes of the total number of votes of the members of the partnership.

The number of votes of each participant is determined in accordance with the area of the premises owned by him, in relation to the total area in the house owned by all members of the HOA.

In order for the estimate of income and expenses presented by the HOA board to be accepted, a majority of the total number of votes of the HOA members present at the general meeting must be cast “for” (Part 4 of Article 146 of the Housing Code of the Russian Federation).

What expenses and incomes do housing cooperatives have that must be reflected in the estimate?

Since a housing construction cooperative is, first of all, a legal entity that is created to maintain common property in an apartment building, it has its own expenses, as well as income, which should be taken into account when drawing up the budget of such a legal entity.

The main expenses of a legal entity include:

carrying out major repairs of the apartment building itself , its common property, as well as the surrounding area;
carrying out activities for routine repairs of engineering and communication networks and equipment, common property, as well as landscaping of the adjacent territory;
organization of activities aimed at maintaining and servicing common property in an apartment building , which are aimed at maintaining such property in a state of full proper functioning;
funds to pay for the services of contractors and service personnel who work in such a cooperative.

As for income, they are of a different nature depending on the sources of origin, namely:

membership and share fees of founders and participants of the cooperative;
income from the commercial activities of the cooperative , for example, from the rental of existing common property or part of the equipment and engineering and communication networks registered as the property of such a house;
benefits and loans that are transferred to the account of an apartment building or the cooperative managing it for current and major repairs , if the apartment building participates in any state or municipal programs for financing or co-financing such repairs;
income from business activities.

All indicated income and expenses must be taken into account in the prepared estimate of income and expenses.

Who approves the estimate of income and expenses in the HOA and when?

As noted above, the contents of this type of report are approved by the HOA board. Sometimes such a consumer cooperative may hire third parties to carry out this type of work - an accountant.

It is this person who will be responsible for drawing up the estimate. Approval of the document is within the competence of the board. In a situation where there is no accountant in the organization, the approval of the preparation is carried out by the board itself. So-called forums (in other words, meetings of owners of residential premises) can be held regarding the preparation of expenditures and the conclusion of contracts with management companies.

Estimate and tariff changes

In a situation where a homeowners’ association, through its direct representatives, enters into contracts with resource supply organizations in the housing and communal services sector, the cost of payments to them may also be included in the estimate.

We invite you to familiarize yourself with the Water consumption rate per person per month

Utility tariffs change very often, usually once a year. Sometimes rates may change several times over the course of a year. That is why periodic changes have to be made to the estimate. Some partnerships include the proposed increase in tariffs in the “risks” column. Therefore, in their cost estimates, expenses include separate items that come into effect when tariffs for a particular service increase.

There are situations when the Government of the Russian Federation announces in advance an increase in tariffs and the size of such an increase. In this situation, numbers are entered into the document in advance that will be put into effect for a certain period of time. It is necessary to correct or make changes to the estimate correctly by holding a meeting between the owners who are part of the HOA.

Changes in tariffs affect these estimates only if the HOA enters into agreements with organizations working in the housing and communal services sector for the supply of resources. The documentation also includes expenses for payments to resource supply companies. However, the estimate does not include the cost of utilities supplied to apartment owners. It includes only those amounts that are spent on the common property of the members of the partnership.

Utility tariffs are changed regularly. They directly depend on such economic indicators as the price of oil and the level of inflation. Depending on the current situation, tariffs may be increased or decreased one or more times a year.

Price jumps require changes to the estimate papers. Each HOA resolves this issue in its own way. In order not to revise the document several times a year, you can create a separate expense item “risks”. The amounts included there will cover the expenditure side when tariffs increase.

If changes during the year were planned in advance by government decrees, then the form should be prepared taking into account future price increases.

All changes made during the year are approved at the general meeting of members of the partnership in the standard manner. Based on the voting results, a protocol is drawn up and an act is issued, which specifies all the adjustments made.

Formulate the content in accordance with the requirements of housing legislation

The content of the estimate, which dictates the structure of the document, is not directly regulated and not enshrined in one legal act. The estimate of income and expenses includes work and services for maintaining the house specified in the Housing Code of the Russian Federation, RF PP No. 416, No. 491, No. 290, 410, and Resolution of the State Construction Committee of the Russian Federation No. 170.

Clause 33 of RF PP No. 491 states that the estimate of income and expenses includes the maintenance of the common property of an apartment building, as well as utility resources for the maintenance of the property owners. Utility resources supplied to the house to provide utilities to residents are not included in the estimate from 2020.

Targeted financing funds are not included in the estimate: for example, payments for major repairs of apartment buildings and subsidies allocated from the budget (clause 14, clause 1, article 251 of the Tax Code of the Russian Federation).

All HOAs include in their expenses funds that are planned to be spent next year on:

carrying out work on the maintenance and repair of the common property of the apartment building in accordance with the requirements of the Housing Code of the Russian Federation, RF PP No. 416, No. 491, No. 290, Resolution No. 170;
provision of housing services for the supply of CR to SOI;
expenses associated with the work of the owners' association: office, transport, personnel, housekeeping, payment for services of banks and payment centers, etc.;
taxes, fees, and fines paid by the HOA itself.

The HOA's expenses may include funds to resolve unforeseen situations if they have happened before and there is no guarantee that they will not happen again. These are optional expense items, such as, for example, payment for the services of a security company, intercom maintenance, and additional landscaping of the yard.

Thus, the plan is a list of works and services for maintenance and repairs that the HOA plans to implement in the house. The plan indicates the name and type of work, unit of measurement, cost and frequency. If the work is performed with the involvement of a contractor, then you can indicate its name.

We invite you to familiarize yourself with the Goods Storage Agreement - sample form 2020

The PSC of the owners' partnership is convened in the manner prescribed in the Charter of the partnership (Part 1 of Article 145 of the Housing Code of the Russian Federation). In order for the general meeting of members to take place, members of the HOA must take part in it, having 50% of the votes of the total number of votes of the members of the partnership.

The number of votes of each participant is determined in accordance with the area of the premises owned by him, in relation to the total area in the house owned by all members of the HOA.

https://www.youtube.com/watch?v=ytaboutru

Is it necessary to include heating in the HOA estimate?

So, if premises belonging to common property are heated, then such costs must be included in the estimate. If there is already information that tariffs will increase, then this must also be indicated in the document.

In a situation where we are talking about heating supplied to specific apartments that are part of an apartment building, such expenses are not subject to inclusion in the list of expenses according to the estimate. If we are talking about Moscow, then the tariffs set by the government of the city apply. The same applies to other regions of Russia.

In SNT, heating is not included in the estimate. This is due to the fact that gardening partnerships are seasonal organizations and simply do not have heating.

Samples and examples of estimates of income and expenses of HOAs and TSNs

The estimate, as one of the important documents in the activities of this type of consumer cooperatives, is published in writing. It can be either handwritten or printed using technical means.

The estimate, as noted above, should include such elements as:

The income part.
Consumable part.
Approximate deadlines for fulfilling obligations.
Payment purposes.
Services for the current maintenance of housing.
Tax accounting forms.
Typical calculations, etc.

The first sheet of the document includes the name of the organization, the location of the apartment building, its actual address, an indication of the persons managing the board of the HOA, etc.

Submit an estimate of income and expenses for inspection by the Audit Commission

In accordance with clause 2, part 3, art. 150 of the Housing Code of the Russian Federation, at the general meeting of HOA members, together with the estimate of income and expenses and the annual plan for routine repairs of common property, the audit commission of the HOA must present its conclusion on the estimate.

The Audit Commission must present at the general meeting of HOA members a report on the implementation of the estimate of income and expenses for the past year and an analysis of the estimate drawn up for the next year. To do this, the chairman of the partnership must transfer the prepared documents to the members of the audit commission.

The Audit Commission is obliged to check whether an estimate of income and expenses for the next calendar year has been drawn up, the validity of the calculations made for each item of income and expenses, and the validity of the calculation of the amount of payment for the maintenance of residential premises made on the basis of the estimate.

How to fix errors

When drawing up estimates, mistakes are often made. Basically, they are due to the fact that the established form is not used. People resort to drawing up such a document on their own, often resulting in confusion and inconsistencies.

Very often, people resort to drawing up estimates only when HOA members require it. But in fact, estimates must be maintained constantly, only occasionally giving it an official appearance.

Also, the main mistake is the fact that often HOA employees do not know what is related to income and expenses and what is not, therefore, often the most important data is simply not entered into this document. Such negligence leads to people getting confused, not knowing where their money went.

When drawing up estimate documents, major or minor errors are often made:

The form contains data on payment and debiting of funds for the use of utilities in premises owned by homeowners.
Expenditures do not include costs under agreements concluded with individuals or legal entities for the maintenance and repair of common property. Any payments for maintenance, repairs, security, management must be reflected in the form.
The agreed amounts are included in the expense item, including VAT. This should be remembered, since unpaid VAT will skew the expenditure part and will be considered an unplanned payment.
The board calculates certain indicators based on existing indicators in the state. Each household has its own needs, and therefore the indicators approved at the budget level cannot be the starting point. You should calculate your own standards that solve all the economic needs of a given HOA.
The total amount of expenses is subject to VAT. This approach is unacceptable and is considered fundamentally wrong.

Errors made when drawing up estimates are corrected by making changes. To do this, you will need to issue a separate document indicating which clause is erroneous and subject to change, and why. Then the subparagraph is stated in the new edition.

Grammatical errors are corrected by retyping the document.

Drawing up an estimate for an HOA is a complex and painstaking job. The consumable part deserves special attention. It must be justified and cover all the current needs of the MKD.

If you find an error, please highlight a piece of text and press Ctrl Enter.

Various errors may be made during the preparation of estimates. These are both grammatical and counting arrears. In a situation where there were grammatical errors, they can be corrected very simply by retyping the existing text.

A separate issue is errors associated with calculations in estimates. If certain assumptions are discovered, any citizen who is part of the homeowners association has the right to appeal this or that point. In a situation where the HOA board does not make any concessions, a person has the right to contact the housing inspectorate or the prosecutor's office.

Errors in the estimate are corrected by making changes. This happens by issuing a separate document, which states which item is to be replaced and why. After which the subparagraph is stated in the new edition. The procedure for punishing guilty persons may also be provided for in the Code of Administrative Offences. That is why you need to do the work of drawing up estimates in good faith.

We invite you to familiarize yourself with how to report to the police. They don’t get a job because of minor reports to the police, what should I do? They don't get a job because they reported it to the police, what to do?

In order to avoid possible mistakes, it is necessary, first of all, to take into account the experience in preparing similar papers in previous years. In some cases, you can get free advice from a specialist working in the housing inspection. He can help with drawing up estimates and give the necessary recommendations.

Thus, in order for the HOA to function normally and operate within the legal framework, it is necessary to prepare the necessary documentation. One of the most important documents is the estimate of income and expenses for the next year. This is a written act that includes different parts, both income and expenses.

Commercial income of NPOs. Revenue, income and profit in a non-profit organization

In most cases, the charter allows NPOs to conduct income-generating or commercial activities. Sell goods or provide paid services. As a result of this activity, Revenue appears in the non-profit organization, and therefore it is necessary to calculate income and profit in the non-profit organization.

The question arises, what kind of commercial activity can an NPO engage in and what can be done with the profit from it? I’ll say right away, there is no simple and clear answer in one line! Let's break this question down into a list of simpler questions and answer each of them. I think you will have an understanding of the subject of discussion, and you will receive an answer.

Let me note right away that all the questions posed are important. If you are associated with an NGO, you should know the answers to them. Let's begin.

• Revenue of NPOs. What commercial activities can NPOs engage in? • How are commercial activities recorded in NPOs? • Where can a non-profit organization spend its profits?

NPO revenue. What kind of business activities can an NPO engage in?

error, determine the permitted types of activities according to OKVED in the Unified State Register of Legal Entities. This rule applies to commercial organizations.

Non-profit organizations are also assigned OKVED in the Unified State Register of Legal Entities and the statistics sheet as the main type of activity, but for NPOs it is the charter that regulates the types of activities that it can engage in. The section of the charter “Goals and subject of activity” describes the areas of non-profit and commercial activity.

The difficulty is that these are not OKVEDs. Upon registration, the lawyer describes the areas of activity within the framework of the law, after which they undergo legal examination by the MINISTRY OF JUSTICE. You can't write everything down there.

To put it simply, it is important to understand the main principle, it sounds something like this: “A non-profit organization has the right to engage in income-generating activities, within the framework of its statutory activities, in order to replenish the organization’s property and conduct non-profit events.” I will give simple examples:

ANO operates in the field of sports and organizes sporting events. She also conducts paid classes in the field of sports. From the profit from which he conducts free classes.
The public organization protects the legal rights of citizens. She also provides paid legal advice. From the profits from which he conducts free seminars and forums on protecting the rights of citizens.
The association works in the field of medicine. It also provides paid research services. The profit from which allows you to buy expensive equipment to conduct your own research.

As you can see, even commercial activities in NPOs carry a socially oriented direction.

Important! Often there is a desire to attract purely commercial areas such as construction, transport services, agency services, manufacturing, financial services, etc. to NPOs. In order to optimize taxes .

Firstly, such a charter will not pass the legal examination of the Ministry of Justice.

Secondly, even if you create some kind of streamlined charter implying such a direction, the Ministry of Justice, as part of its activities, will analyze the composition of the current account, block current accounts with money and then liquidate the NPO. And the more pronounced the violation is, the greater the likelihood of negative consequences. In general, you shouldn't do this. But if you really want to, you can do it differently. NPOs are not prohibited from making investments. What follows:

A non-profit organization has the right to place available funds, for example, open a deposit in a bank. The interest received will be the income of the NPO.
Transfer the property of the non-profit organization to a management company. She, in turn, as a commercial organization, uses it in the commercial field. By providing NPOs with income from the use of property, minus their services.
An NPO can become a founder of a commercial organization, make a contribution to the authorized capital and receive dividends.

Accordingly, the NPO itself does not conduct inaccessible commercial activities; it invests in a commercial structure, receiving only income from its investments.

It is important to understand that investments cannot be the only activity of an NPO; they are just a tool for replenishing funds that are necessary to achieve the organization’s non-profit goals.

It must be said that ANO (Autonomous Non-Profit Organization) is more predisposed than others to income-generating activities. Moreover, it is in the ANO that a special case arises when commercial activity can be the main and almost the only one.

Important! The NPO does not have the goal of obtaining a financial result, recommended indicators of profitability, profitability, profit, deduction, etc. do not apply to NPOs, even if they conduct commercial activities.

A special case arises when a non-profit organization fulfills all its statutory goals within the framework of socially oriented income-generating activities. Let me give you an example: ANO provides services within the framework of higher education. The goal of the ANO is the development of education.

The organization does not derive profit from its income-generating activities. The estimate is structured in such a way that income is equal to expenses. Thus, the cost of education decreases and makes education more accessible, which is a non-profit goal. Services are provided at cost within the framework of commercial activities, while simultaneously achieving non-commercial goals. Sports clubs, museums, exhibitions, theaters, gardens, schools, and hospitals can also operate. All of them are mainly created in the form of ANO.

Accounting for income in non-profit organizations. How are commercial activities recorded in non-profit organizations?

The most important point. You cannot mix commercial and non-commercial activities in the accounting of NPOs. If income-generating activities arise, separate accounting of areas is maintained.

Based on goods provided Based on goods sold “Billing note” Identifies commercial receipt primarily as the basis for payment.

If it is not clear what it is, the tax office classifies it as revenue and it falls into the tax base. How to correctly register a non-commercial receipt was described in detail in the article “Non-commercial receipts”. The amount of tax depends on the taxation regime.

NPOs conducting active commercial activities choose between OSNO (Basic taxation system) and simplified tax system 15% (Income minus expenses). Which one to choose is a difficult question. Your accountant should know the answer to this.

If you don’t have one, you can call us, we have accountants and accounting support services. It is difficult for managers to answer this question on their own; there are too many nuances.

Revenue accounting is formed on account 90 - sales
It is better to allocate accounting for income from investments to account 91.1 - other income
Accounting for non-commercial income is formed separately on account 86 - targeted financing

Determining revenue is relatively simple. Difficulties arise with the attribution of expenses. It’s good if it turns out that when expenses arise, it is possible to attribute them to one of the areas. But this does not always happen. Rent, employees with salaries, fixed expenses are used in two ways.

The accountant’s task is to correctly allocate expenses so that, on the one hand, government agencies do not have unnecessary questions and, on the other, do not charge unnecessary taxes. Separate accounting in non-profit organizations requires highly qualified accountants and good practice. Important! The accounting of NPOs is checked by the Federal Tax Service Inspectorate (tax) and the Ministry of Justice.

The principles and purposes of verification are different.

Tax office. Guided by a strict tax code. Tax and fiscal authority, which must ensure the collection of taxes. For violation, she refers to a specific article and charges additional taxes, fines and penalties. Ensures that all commercial income from non-profit organizations falls into the taxable base.
MINISTRY OF JUSTICE Regulatory Authority. He monitors the NPO's compliance with its statutory goals. It is based on a number of laws relating to NPOs. The decision on compliance with the statutory goals is made on the basis of an examination of activities and conclusions. Recognizing that an NPO does not comply with its statutory goals (non-statutory activities) leads to a decision to liquidate the NPO. The decisions of the MINISTRY OF JUSTICE are more subjective and incomprehensible, but in practice, foreign agents and NPOs that flagrantly violate the law for the purpose of enrichment, fraud, terrorism, sects, “cash out” and the like fall under its checks.

How to work with paper?

In order to create an estimate, you need to refer to examples.

For example, the estimate of the Lazurny Beach Homeowners Association, located in the city of Anapa.

A person’s income/expense estimate includes funds received as a result of business activities related to the rental of housing.
Also included in income is the receipt of funds from a lawsuit with another homeowners association.
Income is receiving a discount from a resource-providing organization.
Income includes a subsidy from the regional government, which awarded this HOA its grand.
Expenses include labor costs for HOA participants, as well as staff.
Payment for the services of a garbage truck and landscaping service is required.
Costs include the cost of a lawyer who helped win the case.
Since a major overhaul of this complex will be carried out in the near future, the HOA is purchasing materials, which is also reflected in the cost estimate.

Judicial practice and laws regarding this offense do not make it possible to accurately establish the degree of responsibility or form of punishment.

When rendering a verdict, the court may proceed from the amount of damage caused by the unlawful actions of the HOA.

Place the finished estimate in the GIS Housing and Communal Services

Drawing up an estimate of income and expenses for the year is mandatory for all HOAs and occurs in accordance with the requirements of the Housing Code of the Russian Federation and other legal acts:

The HOA board draws up an estimate and sends it to the audit commission for inspection.
Based on the results of the audit, the Audit Commission draws up a conclusion.
The estimate and conclusion of the audit commission are submitted to the general meeting of HOA members.
The general meeting of HOA members approves the estimate of income and expenses.
The HOA places an estimate in the GIS Housing and Communal Services in accordance with clause 17 of Section. 10 No. 74/114/pr.

Based on materials from the RosKvartal portal.

When is an HOA estimate necessary?

If the activities of the partnership are limited by the Charter, the source of funds is contributions from the owners of the premises. There is no need to create an estimate of HOA income. Financial receipts are determined by the amount of expenses.

When budget subsidies are present, agreed upon business practice, a sample estimate of income and expenses of the HOA is subject to approval. As profits exceed costs, the owners' investments are reduced. The state of the partnership's economic activity is determined by conducting an analysis.

Accounting data on actual expenses are compared with expenses regulated by the cost estimate for the year, as a normative document.

This reveals the presence of overspent funds. The costs incurred are reviewed again and those that can be avoided are eliminated. The document helps to avoid misunderstandings between participants.

For each budget item there are supporting payment documents proving the validity of the payments made.

When is a document required?

Paragraph 3 of Article 148 of the Housing Code of the Russian Federation establishes that the functions of the HOA board include responsibilities for:

drawing up estimates for the future period;
preparation of historical financial statements;
provision of all specified information to the meeting of members of the partnership.

Despite this, annual budget documentation is not always mandatory. It is not necessary to formulate income and expenses in the estimate if:

the expenditure part fully complies with the points prescribed in the HOA Charter;
the income portion is formed exclusively from contributions from property owners.

With this approach, expenses are always equal to income, which does not require budgeting, but does not cancel financial reports based on the results of the year.

You cannot do without the annual preparation of estimate documentation if:

MKD income includes transfers from the state or municipal budget;
The HOA conducts business activities from which it receives profit.

With third-party receipts, income exceeds expenses, which means that contributions from apartment owners are reduced. The income difference can be calculated by analyzing economic activity over the past period and comparing it with the current one.

Having a documented balance between income and expenses allows you to make reasonable calculations and recalculations.

Errors when filling out

When drawing up estimates, mistakes are often made. Basically, they are due to the fact that the established form is not used. People resort to drawing up such a document on their own, often resulting in confusion and inconsistencies.

Very often, people resort to drawing up estimates only when HOA members require it. But in fact, estimates must be maintained constantly, only occasionally giving it an official appearance.

Also, the main mistake is the fact that often HOA employees do not know what is related to income and expenses and what is not, therefore, often the most important data is simply not entered into this document. Such negligence leads to people getting confused, not knowing where their money went.

When drawing up estimate documents, major or minor errors are often made:

The form contains data on payment and debiting of funds for the use of utilities in premises owned by homeowners.
Expenditures do not include costs under agreements concluded with individuals or legal entities for the maintenance and repair of common property. Any payments for maintenance, repairs, security, management must be reflected in the form.
The agreed amounts are included in the expense item, including VAT. This should be remembered, since unpaid VAT will skew the expenditure part and will be considered an unplanned payment.
The board calculates certain indicators based on existing indicators in the state. Each household has its own needs, and therefore the indicators approved at the budget level cannot be the starting point. You should calculate your own standards that solve all the economic needs of a given HOA.
The total amount of expenses is subject to VAT. This approach is unacceptable and is considered fundamentally wrong.

Grammatical errors are corrected by retyping the document.

Drawing up an estimate for an HOA is a complex and painstaking job. The consumable part deserves special attention. It must be justified and cover all the current needs of the MKD.

If you find an error, please highlight a piece of text and press Ctrl Enter.

What is income?

Issues regarding the income of a homeowners' association are within the purview of the Housing Legislation. Article 151 of the Housing Code lists what types of profit can be classified as income, which means that the income of these funds can be reflected in the estimate.

First of all, owners, when organizing their own HOA, must pay an entrance fee. It is necessary in order to form a financial cushion, from which, at first, funds will be spent on maintaining the house in proper condition. Therefore, these funds can be classified as income, which means their existence must be reflected in the estimate.
The second source of income appears at the moment when the homeowners association begins to carry out business activities.
This means that members of the homeowners’ association can rent out premises, mediate in advertising, and otherwise receive income through their activities in any way. At the same time, the funds received through such activities do not end up in the pockets of individual individuals, but must be directed to the general account of the Homeowners Association. And in the estimate it is reflected as income received.
The third source of income is from donations that some residents, third parties and entities may make to the Homeowners Association. At the same time, the funds must be transferred to the general account of the HOA and reflected in the estimate.
Very often, the administration holds various competitions for the issuance of grants and subsidies for the management of an apartment building. These grants and subsidies are directed towards formed partnerships. Receipt of such assistance from the state should also be reflected in the estimate.
The interest that is deposited on the account opened by the participants of the Homeowners Association is considered income and must also be reflected in the appropriate document.

In some cases, other sources of income are possible, however, only the most popular of them are reflected in this paragraph.

Profit

What is included in income and where does it come from?

The management organization can not only spend funds, but also make a profit .

Many owners do not know that a partnership can make a profit and thereby replenish the budget .

But, unfortunately, sometimes income is hidden and distributed among board members. To prevent this from happening, it is necessary to carefully monitor the estimates compiled and compare them with the actual situation in the partnership’s accounts.

How the board can earn money:

With the permission of all other members, which was obtained at a meeting and vote, the partnership may rent out premises . But not all premises are available for rent. A number of conditions must be met. So, the premises must be common in the house, that is, not owned by any of the residents, but, nevertheless, be the property of the house.

In addition, the rental property and its subsequent operation must not accommodate or cause inconvenience to other occupants.

Another way to earn money is to receive subsidies and subsidies from the state . How does this happen? In many regions, as well as municipalities, there are programs that are aimed at supporting the work of established management organizations. Grants and subsidies come to the account for the implementation of any actions or programs that are aimed at improving living conditions. These cash incentives are also earnings.
In addition, there is another way to earn money. So, this method consists in the fact that the partnership receives incentives in the form of interest accrued to an account with a credit institution . Since the account may be held by a regional operator, such an action as receiving interest cannot be taken. But if we are talking about an account for major repairs or a general house account is located in a bank credit institution, then the members have the right to withdraw the interest accumulated over a certain period of time.
Another way to replenish your budget is by receiving charitable contributions . They can be done either by individual owners or by complete strangers.

One way or another, all the income given here must be reflected in the documents that the board is obliged to provide for consideration by the owners of the premises .

You can learn about the concept of a HOA reserve fund, as well as how utility bills are calculated for residents, on our website.

Report

An estimate report is a procedure that follows the preparation of this document. As a rule, HOA employees must convene a meeting at which the drafted act will be discussed.

In order to discuss the compiled estimate, it is necessary to accurately indicate the date of the meeting to the residents, and also give them the opportunity to familiarize themselves with the compiled document. The meeting is held in the form of a question and answer, but HOA employees must have evidence on hand in order to report on this or that line.