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RESOLUTION OF THE MINISTRY OF HOUSING AND PUBLIC UTILITIES OF THE REPUBLIC OF BELARUS

of April 15, 2016 No. 13

About approval of the Instruction about procedure for planning and calculation of costs for rendering separate housing and communal services

(as amended on 24-11-2020)

Based on paragraph two of subitem 1.10 of Item 1 of the Presidential decree of the Republic of Belarus of December 5, 2013 No. 550 "About some questions of regulation of rates (prices) of housing and communal services and modification and amendments in some presidential decrees of the Republic of Belarus", subitem 4.4 of item 4 of the Regulations on the Ministry of Housing and Public Utilities of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of July 31, 2006 No. 968, the Ministry of Housing and Public Utilities of the Republic of Belarus DECIDES:

1. Approve the Instruction about procedure for planning and calculation of costs for rendering separate housing and communal services it (is applied).

2. Declare invalid the resolution of the Ministry of Housing and Public Utilities of the Republic of Belarus of June 3, 2014 No. 11 "About approval of the Instruction about procedure for planning and calculation of costs for rendering services in maintenance, heat supply (on the services rendered by the organizations of the Ministry of Housing and Public Utilities of the Republic of Belarus), to water supply, water disposal (sewerage), use of the elevator, export, neutralization and conversion of solid municipal waste" (The national legal Internet portal of the Republic of Belarus, 11.09. 2014, 8/29072).

3. This resolution becomes effective after its official publication.

Minister

A. A. Terekhov

It is approved

Minister of Finance of the Republic of Belarus

April 1, 2016

 

V. V. Amarin

It is approved

Chairman of the Brest regional executive committee

April 6, 2016

 

A.V.Lis

It is approved

Chairman of the Vitebsk regional executive committee

April 8, 2016

 

N. N. Sherstnev

It is approved

Chairman of the Gomel regional executive committee

April 12, 2016

 

V.A.Dvornik

It is approved

Chairman of the Grodno regional executive committee

April 7, 2016

 

V. V. Kravtsov

It is approved

Chairman of the Minsk regional executive committee

April 11, 2016

 

S. B. Shapiro

It is approved

Chairman of the Mogilev regional executive committee

April 8, 2016

 

V. V. Domanevsky

It is approved

Chairman of the Minsk city executive committee

April 12, 2016

 

A.V.Shorets

It is approved

First deputy of the Minister of Economic Affairs of the Republic of Belarus

March 29, 2016

 

A. M. Zaborovsky

 

Approved by the Resolution of the Ministry of Housing and Public Utilities of the Republic of Belarus of April 15, 2016 No. 13

The instruction about procedure for planning and calculation of costs for rendering separate housing and communal services

Chapter 1. General provisions

1. This Instruction determines procedure for planning and calculation, including actual, costs in the organizations performing operation of housing stock and (or) providing housing and communal services, except for the organizations of system of the Department of Energy of the Republic of Belarus (further – the housing and public utilities organizations), on rendering housing and communal services on:

to maintenance of the apartment house;

to heat supply (on the services rendered by the organizations of the Ministry of Housing and Public Utilities of the Republic of Belarus) (further – heat supply);

to cold and hot water supply;

to water disposal (sewerage);

to maintenance of the elevator;

to the address with solid municipal waste (further – TKO).

2. Planning and calculation of costs for rendering the housing and communal services specified in Item 1 of this Instruction is performed for determination of the total value of the material, labor and financial resources necessary for their rendering.

3. Planning and calculation of costs for rendering housing and communal services is performed per unit of service on:

to maintenance of the apartment house – on 1 sq.m of total area of the residential and (or) non-residential premise;

to cold water supply and water disposal (sewerage) – on 1 cubic meter of the realized water and on 1 cubic meter of the taken-away drains in the sewerage;

to heat supply and hot water supply – on 1 Gcal of the realized heat energy;

to the address with TKO – on 1 cubic meter and on 1 ton of waste;

to maintenance of the elevator – on 1 sq.m of total area of the residential and (or) non-residential premise in the apartment house located since the second stopping platform of the elevator concerning which the payment for maintenance of the elevator is charged on 1 person registered at the place of residence in premises, and also having right of possession and uses of premises of commercial use, private housing stock according to employment contracts or agreements of leasing of premises (except the cases established by Council of Ministers of the Republic of Belarus) (further – living on whom charges are made), and also on 1 elevator – when rendering service in maintenance of the elevator to other consumers.

Chapter 2. Structure of the costs considered during the planning and calculation of costs for rendering housing and communal services

4. Costs for rendering housing and communal services are created in the place of their origin, objects of accounting, planning and calculation of cost monthly with the accruing result since the beginning of year.

5. During the planning and calculation of costs for rendering housing and communal services are grouped in cost items and economic elements in the following procedure:

5.1. according to cost items:

the fuel used for the technological purposes when rendering housing and communal services (further - fuel);

the electrical energy used for the technological purposes when rendering housing and communal services (further - the electric power);

the materials used for the technological purposes when rendering housing and communal services (further - materials);

labor costs of production workers;

assignments on social needs;

fixed asset depreciation and intangible assets (further - depreciation);

carrying out emergency recovery operations;

taxes, charges and other obligatory assignments;

other direct costs;

the acquired (purchased) services;

overheads;

5.2. on economic elements:

material costs;

labor costs;

assignments on social needs;

fixed asset depreciation and intangible assets;

other costs.

6. The structure of the cost items specified in subitem 5.1 of Item 5 of this Instruction, their characteristic and content are determined according to appendix 1.

The structure of the economic elements specified in subitem 5.2 of Item 5 of this Instruction, their characteristic and content are determined according to appendix 2.

7. Overhead allocation on types of service, rendered by the housing and public utilities organizations, is performed in proportion to direct costs on rendering these services or in other procedure determined by accounting policy of the housing and public utilities organization on condition of maintaining the separate cost accounting.

8. The costs grouped in Articles and economic elements are used when planning and carrying out the analysis of financial and economic organization activity of housing and public utilities.

9. Costs for rendering housing and communal services do not join the payments of social nature provided by the collective agreement.

Chapter 3. Planning and calculation of costs for rendering housing and communal services

10. Costs planning on rendering housing and communal services (further, unless otherwise specified, - costs planning) is performed based on technical and economic payment under cost items taking into account analysis results of the developed cost level in the accounting period and influences of technical and economic factors on costs of the planned period.

11. Planned costs per unit of service, determined in Item 3 of this Instruction, created according to the cost items specified in subitem 5.1 of Item 5 of this Instruction, the Republic of Belarus calculated within forecast macroeconomic indicators of social and economic development are result of costs planning.

12. In case of costs planning by each type of housing and communal services the following data are used:

standard rates of the state social standards on servicing of the population in the field of housing and communal services;

regulations (standard rates) of consumption of housing and communal services the population established by local executive and administrative organs or data on the actual consumption of services on average for the accounting period (for determination of total amount of services);

accounting data on cost structure, their dynamics for the period and other data previous reporting.

Costs planning by each type of housing and communal services is performed taking into account the lists and amounts of works necessary for rendering the corresponding housing-and-municipal service.

13. The basis for calculation of planned costs is preliminary cost determination of total amount of rendering of services for calculation of costs per unit of service.

Planned costs per unit of service (C) are determined by division of total amount of planned costs (Sobshch.) on planned sales amount of services to the population (Vnas.) and to other consumers (Vpr.) in kind are also calculated by formula

Формула 1 к Постановлению от 15.04.2016 №13

The planned sales amount of services is determined:

for the population – proceeding from the actual consumption of services by the population for the period previous reporting, on heat supply and hot water supply – taking into account average actual consumption of the services for 3 years preceding the accounting period, the instrument accounting of water consumption and heat energy which developed taking into account implementation;

for other consumers – proceeding from the actual consumption of services by these consumers for the period previous reporting, on heat supply and hot water supply – taking into account average actual consumption of the services for 3 years preceding the accounting period or the amounts provided in service provision agreements for the planned period.

14. Planning and calculation of purchase costs of materials, fuel, the electric power and other direct costs is made based on approved in the procedure for regulations of their expense, the prices and rates for them established by the legislation, production volume and rendering of services to all consumers in natural indicators, including the normalized losses of heat energy, loss and unaccounted expenses of water within the norms determined according to the legislation.

15. Costs for materials (Cm) are calculated proceeding from consumption rates of each specific material type (Ni), amount of services (Qi) and the prices per unit of resource (Tsi) on formula

Cm = SUM Qi x Ni x Tsi.

Costs for fuels and lubricants are calculated proceeding from consumption rates of fuels and lubricants, run of road transport, operation of the equipment, barrels and other mechanisms and the prices per unit of resource.

16. During the planning and calculation of fuel costs for development of heat energy the consumption rates of conditional fuel on development of 1 Gcal of heat energy established according to the procedure, stipulated by the legislation with the subsequent translation in natural fuel on specific thermal source on which heat energy is developed are taken into consideration.

17. During the planning and calculation of electricity costs the consumption rates of the electric power on rendering unit of services established according to the procedure, stipulated by the legislation are taken into consideration.

In the absence of consumption rates of the electric power the expense of the electric power (EDS) is calculated on the basis of data on total installed capacity of electric equipment (m), number of hours of its work in change (Tsm), number of the working days for the period (Drab.), number of changes of work of the organization (a), utilization rate of installed capacity (Ki) on formula

EDS = m x Tsm x Drab. x and x Ki.

 During the planning and calculation of electricity costs decrease in sales amounts of services as a result of streamlining of settlings with consumers in connection with introduction of instrument accounting, implementation of systems of regulation of consumption of heat energy and holding other actions for power - to resource-saving is considered. At the same time reduction of costs on the electric power taking into account the economic effect planned to obtaining from these actions is provided.

18. Planning and calculation of labor costs of production workers is made within the salary fund of production workers calculated on each structural division of the housing and public utilities organization based on the number of staff of production workers and the tariff charge of the first category, payments of the compensating and stimulating nature proceeding from the forms and wages systems operating in the housing and public utilities organization according to the legislation.

Labor costs do not join payments in cash and natural forms, not stipulated by the legislation.

19. Assignments on social needs are planned and calculated proceeding from labor costs of production workers taking into account the sizes of the compulsory insurance premiums and fees on professional pension insurance paid according to the legislation to state non-budgetary fund of social protection of the population of the Republic of Belarus, insurance premiums on compulsory insurance from labor accidents and occupational diseases.

20. Depreciation is planned and charged by the housing and public utilities organizations in the procedure established by the legislation.

21. Costs for carrying out emergency recovery operations are not planned in the housing and public utilities organizations, and join in costs for rendering services upon performance of works, except for services in maintenance of the apartment house and maintenance of the elevator.

22. Other direct costs are planned and calculated according to the following cost items:

22.1. repair and maintenance of the fixed assets which are directly used in production process when rendering housing and communal services, except for services in maintenance of the apartment house (further – repair and maintenance of fixed assets).

During the planning and calculation of repair costs and maintenance of fixed assets basic data are costs for all types of repair and maintenance of fixed assets determined according to the schedules of carrying out repair constituted taking into account need of ensuring smooth operation, lists of objects and work types for carrying out running repair.

Planning and calculation of costs under this Article is made based on the expense budgets approved by the housing and public utilities organization. Costs for capital and running repair of fixed assets are separately allocated;

22.2. costs on accounting, calculation and charge of payment for housing and communal services, carrying out claim and claim work, acceptance and transfer of payment for housing and communal services;

22.3. costs on operation, servicing, checking and repair, and also replacement defective and with the expired useful life of group and individual metering devices of consumption of water (except for repeated transportation expenses and expenses on installation upon the demand of the owner of its own individual metering device of consumption of water, but not from substitution fund);

22.4. costs on servicing and checking of group metering devices of expense of heat and the electric power, systems of regulation of giving of heat energy, including automatic;

22.5. costs on checking, repair of instrumentations;

22.6. costs for services in protection of objects by Department of protection of the Ministry of Internal Affairs of the Republic of Belarus;

22.7. purchase costs of the works and services of production nature which are carried out (rendered) by the organizations or individual entrepreneurs;

22.8. costs for emergency and dispatching servicing;

22.9. charges of auxiliary productions;

22:10. transport costs of water of drinking quality for the purposes of hot water supply on networks of hot water supply;

22:11. purchase costs of the water of drinking quality used on maintenance of engineering systems of the apartment house;

22:12. costs for receipt of the conclusions of sanitary and epidemiologic services and other specialized organizations for availability in apartments of noise from operation of the engineering equipment;

22:13. other direct costs.

23. Costs for acquired services are planned and calculated proceeding from sales amount of housing and communal services, availability of own capacities providing this amount and also the prices (rates) for the specified services in cases of technical need and (or) economic feasibility of acquisition of these services. At the same time planning and calculation of costs shall be performed on each supplier taking into account amount of acquired services and current prices (rates).

24. Losses and unaccounted expenses of water, the normalized losses of heat energy are planned and join in costs for rendering services of cold water supply, heat supply and hot water supply respectively, in the limits set according to the legislation of standard rates.

Losses and unaccounted expenses of water are calculated as difference between water intake amount from underground and (or) superficial sources of drinking water supply, amount of technological expenses of water of the organization of water supply and sales amount of water to all consumers, including leaves on actual cost to structural divisions in multidisciplinary organizations.

The above-standard normalized losses of heat energy, losses and unaccounted expenses of water do not join in costs for rendering these services and are calculated proceeding from the direct costs including costs on:

fuel (based on consumption rates of fuel on development of heat energy);

the electric power (based on consumption rates of the electric power spent for rise and water supply, development of heat energy);

materials (based on consumption rates of materials);

the tax discharge for production (withdrawal) of natural resources, the charged from amounts of the lifted water, ecological tax accrued from the actual amounts of emissions of the pollutants which are formed as a result of production of heat energy.

25. Planning of overheads is performed on general production, general running and other overheads on the basis of actual data, their dynamics for the period previous reporting and the planned changes (within forecast macroeconomic indicators of social and economic development of the Republic of Belarus) within the overhead rates determined according to the legislation.

26. After cost determination the total cost of rendering separate housing and communal services of form according to appendix 3 is determined by each specific service.

Costs for the housing and communal services rendered to the population are determined in proportion to sales amounts of services to the population taking into account tax exemption on value added of turnovers from rendering of services by the population, and by heat supply and hot water supply – also taking into account natural gas price, used for production of heat energy for needs of the population.

Chapter 4. Planning and calculation of costs for rendering services in maintenance of the apartment house

27. Costs for rendering services in maintenance (further, unless otherwise specified, – costs) the apartment house are determined by maintenance based on process charts and calculated by the housing and public utilities organizations in costing on rendering services in maintenance of the apartment house in form according to appendix 4.

Costs on maintenance of the apartment house join the costs connected with performance of works on maintenance.

28. Costs on maintenance of the apartment house consist of the following costs:

costs for maintenance in serviceable and operating state of structural elements;

costs for ensuring the set parameters and operating modes, adjustment and regulation of engineering systems;

taxes, charges and other obligatory assignments;

other direct costs;

overheads, including management expenses on content of the state customers in the sphere of housing and communal services.

29. After cost determination under each Article total costs are determined by maintenance of the apartment house and costs on maintenance of 1 sq.m of total area of premises and (or) non-residential premise.

Costs on maintenance of the apartment house concerning premises are determined proceeding from the total amount of costs by maintenance of the apartment house in proportion to total area of premises.

Chapter 5. Planning and calculation of costs for rendering services in heat supply and hot water supply

30. Costs for rendering services in heat supply and hot water supply are planned and calculated by the housing and public utilities organizations in costing on rendering services in heat supply and hot water supply in form according to appendix 5.

31. Costs for rendering services in heat supply and hot water supply consist of the following costs:

the production costs of heat energy including the costs connected directly with development of heat energy on thermal source;

the transport costs and distribution of heat energy connected with transportation of heat energy to the final consumer (to border of balance sheet accessory of thermal network, and for needs of the population in the presence in the apartment apartment house of the device of group accounting of heat energy – to the place of its installation, in case of its installation after border of balance sheet accessory), including the normalized losses of heat energy on transportation within the norms determined according to the legislation;

costs for carrying out emergency recovery operations;

taxes, charges and other obligatory assignments;

other direct costs;

overheads.

32. Fuel consumption and the electric power on production, transportation and distribution of heat energy is planned and calculated within the approved consumption rates and standard rates of technological losses of fuel and the electric power.

33. The normalized losses of heat energy on transportation on average on the organization are calculated according to the approved standard rates. The amount of losses of heat energy calculated on the organization in case of costs planning on rendering services in heat supply and hot water supply is accepted within the norms determined according to the legislation.

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