Cleaning Sewer Networks Kosgu 2019

Answer

Answered by Galina Nefedova, expert

1. There is no prohibition on this in the regulatory documents. As noted
in the letter of the Ministry of Economic Development of Russia dated January 16, 2015 No.
D28i-71, the customer forms the subject of the order
independently, taking into account the requirements of the antimonopoly
legislation according to their own needs. Neither federal
Law No. 135-FZ of July 26, 2006 “On Protection of Competition”, nor Law No.
44-FZ do not establish criteria for functional
and technological interconnection of goods, works and services as
purchase object. The only more or less objective criterion
technological and functional unity of goods, works or
services within a single procurement can only serve as a justification
the fact that the performance of some work is impossible or economically
impractical without the simultaneous execution of other works.
Therefore, if in the situation under consideration the installation of the stove
impossible without insulation of the partition between the rooms,
it seems possible to provide for the execution of these works
in one contract.

When answering, material from the State Order system was used
(premium version).

2. The institution independently determines which works
relate to current, and which - to capital, since these
issues are not regulated by the legislation on accounting
accounting. The basis for determining the types of repairs should be
relevant documents developed by technical services
organizations within the system of planned preventive
repairs. This is stated in the letter of the Ministry of Finance of Russia dated 14.01.2004
No. 16-00-14/10. To determine which repair or
reconstruction (modernization) includes restoration work
on buildings, structures and other real estate, you can
be guided by the following documents:
Regulations on the conduct of scheduled preventive maintenance
industrial buildings and structures MDS 13-14.2000,
approved by the Decree of the Gosstroy of the USSR of December 29, 1973 No.
279;

Departmental building codes (VSN) No. 58-88 (P),
approved by the order of the State Committee for Architecture under the Gosstroy of the USSR dated
November 23, 1988 No. 312;

letter of the Ministry of Finance of the USSR dated May 29, 1984 No. 80.

So, for example, in accordance with Appendix 8 "Regulations on
carrying out scheduled preventive maintenance of production
buildings and structures” of December 29, 1973 No. 13-14.2000, 279,
insulation of the partition and complete re-laying of all types
heating furnaces, chimneys and their bases is
overhaul.

Major overhaul does not change technological or service
the purpose of an object does not entail changes in its parameters, does not
increases the load and does not establish new qualities of the object.
Such clarifications are given in the letter of the Ministry of Finance of Russia dated September 1, 2014 No.
No. 02-02-07/43705. Therefore, the insulation of the partition and the installation
it seems right to carry out the furnace within the framework of the contract for
building overhaul.

Reflect the cost of overhaul by element of the type
expenses 243. In accounting and reporting, expenses must pass through
subarticle KOSGU 225 “Works, maintenance services
property."

3. The fence should be considered as an independent
object of fixed assets. It is explained like this. Instructions for
The Unified Chart of Accounts recommends using the classification
fixed assets, established by OKOF (clause 45 of the Instruction
to the Unified Chart of Accounts No. 157n). According to OKOF, if
metal fence, it must be attributed in accordance with
grouping "Fences (fences) metal" (code OKOF
12 3697050), if reinforced concrete, then its code is 12 4540031.

These OKOF codes correspond to account code 0.101.03.000
"Buildings".

If the economic content of a business transaction
the contract is the construction (creation) of a fixed asset,
then the expenses can reasonably be carried out under article KOSGU 310
(section V of the instructions approved by order of the Ministry of Finance of Russia dated
July 1, 2013, No. 65n). Therefore, the cost of the fence device in
accounting and reporting, carry out according to article KOSGU 310 “Increase
value of fixed assets.

The fence is apparently being built as part of an ongoing activity
institutions, and not through investments, so the costs will pass through
element of expense type 244.

This procedure is established by sections III, V of the instructions,
approved by order of the Ministry of Finance of Russia dated July 1, 2013 No.
65n.

Rationale

From the article of the journal "GOS ORDER IN QUESTIONS AND ANSWERS", No. 5,
May 2016

Inclusion in one lot of turnkey works. Working situation

WORKING SITUATION

Answer

The costs of performing work on the installation of the ventilation equipment system and electrical work on the system, as part of the overhaul of the building, in accounting, carry out under sub-item KOSGU 226 “Other work, services”.

The provisions of Directives No. 65n provide for the allocation of costs for installation work to sub-item KOSGU 226 “Other work, services”. At the same time, the application of sub-article KOSGU 226 is possible with the simultaneous linking of the element of the type of expenses 243 “Purchase of goods, works, services for the purpose of overhaul of state (municipal) property” (Appendix 5 of the Directives approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n).

Rationale

Codes of types of expenses of the budget classification in 2017

Expenses

Expense type code (by groups, subgroups, elements)

Supporting documents

Procurement of goods (works, services) for:

 overhaul of state (municipal) property;

 restoration that does not increase the value of the property;

 examination of the results of execution of the repair (restoration) contract.

Exception - expenses for budget investments in capital construction objects of state (municipal) property, which belong to subgroup 410

Element 243 "Procurement of goods, works, services for the purpose of overhaul of state (municipal) property"

Section III of the instructions approved by the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n

letters of the Ministry of Finance of Russia dated August 31, 2016 No. 02-05-10/50946, dated June 27, 2014 No. 02-05-11/13346, dated June 27, 2014 No. 02-05-10/13347

Articles (subarticles) of KOSGU in 2017

Type of expenses

Article (subarticle) KOSGU

Supporting documents

Installation work
1. Installation (expansion) of unified functioning systems (including bringing them into a state suitable for operation), such as: - security, fire alarm; - local area network; - video surveillance system, access control and other similar systems (including .arrangement of the "panic button") *	Sub-article 226 "Other works, services"	Section V of the instructions approved by the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n
Installation work on equipment requiring installation, if these works are not provided for by supply agreements, agreements (contracts) for construction, reconstruction, technical re-equipment, additional equipment of facilities *

From the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65N

“On Approval of Instructions on the Procedure for Applying the Budget Classification of the Russian Federation (does not require state registration)

Annex 5. Correspondence table between the types of expenditures of the classification of expenditures of budgets and articles (sub-items) of the classification of operations of the public administration sector


Type of expenses	KOSGU
The code	Name	The code	Name

243*	Procurement of goods, works, services for the purpose of overhaul of the state	222	Transport services
	(municipal) property	224	Rent for the use of property
		225	Works, property maintenance services
		226	Other works, services
		290	other expenses
		310	Increase in the value of fixed assets
		340	Increase in the cost of inventories

Capital repairs and estimate documentation

The institution concludes separate contracts for: development of design estimates for the overhaul of the building; production of dismantling works as part of the overhaul of the building; implementation of construction control (supervision) over the production of dismantling works as part of a major overhaul of the building.What type of expense should be used when reflecting these expenses?

Answer. Expenditures under these contracts should be reflected in the element of the type of expenses 243 "Purchase of goods, works, services for the purpose of overhaul of state (municipal) property". In accounting and reporting, these expenses must go through code 226 "Other work, services" of KOSGU.

Posting of scrap metal

After the dismantling of the heating system, the institution must capitalize the received scrap metal. This conclusion follows from paragraph 23 of Instruction No. 162n. Iron can be sold to specialized organizations that are engaged in activities in the field of scrap metal collection. Materials are accepted for accounting on the basis of an act on the write-off of objects of non-financial assets (f. 0504104).

To confirm the price of materials, you can prepare your own estimates and calculations. To do this, use the data of the media, statistics, manufacturers, etc. Another option is to order a conclusion from an independent appraiser.

Ferrous scrap is accepted by net weight, which is defined as the difference between the gross weight and the weight of the vehicle, tare and debris. At the same time, the price at which the institution actually sold the scrap metal may differ significantly from the estimated value at which it was credited.

Example 3:

The accountant entered the dismantled heating system into inventory. The cost of preparing the heating system was taken into account.

Scrap metal was taken into account at the estimated cost. The selling price was less than this value.

The money from the delivery of scrap was transferred to the budget. Operations accountant reflected in the accounting:

DEBIT 1,105 36,340 CREDIT 1,401 10,172 – scrap metal received from the dismantling of radiators was credited based on the estimated weight and cost determined by the profile commission;

DEBIT 1,105 36,340 CREDIT 1,401 10,172 (STORNO) - the weight of the scrap metal was specified (since the actual weight of the scrap metal turned out to be less than that reflected in the accounting, the posting was issued using the “red reversal” method);

DEBIT 1,401 10,172 CREDIT 1,105 36,440 – write-off of scrap metal due to sale;

DEBIT 1,205 74,560 CREDIT 1,401 10,172 – accrued income from the sale of scrap metal;

DEBIT 1,401 20,290 CREDIT 1,303 03,730 – accrued corporate income tax debt;

DEBIT 1 303 03 830 CREDIT 1 304 05 290 - income tax was transferred;

DEBIT 1 304 04 440 CREDIT 1 303 05 730 - a notice (f. 0504805) with information on expected budget revenues was issued and sent to the cash receipts administrator;

DEBIT 1 303 05 830 CREDIT 1 205 74 660 - reflected the receipt of funds in the budget revenue.

Based on the materials of the journal "Public institutions: accounting, reporting, taxation".

accounting

The reflection in accounting of expenses for the repair of fixed assets depends on how - contract or economic - they are performed.

The cost of carrying out repairs on your own consists of:

from the salary of employees who performed the repair;
from insurance premiums accrued from the salaries of employees, etc.

The procedure for reflecting in accounting the costs of repairing fixed assets depends on the type of institution.

In the accounting of budgetary institutions:

Reflect the costs of repair work by posting: *

№	Contents of operation	Account debit	Account credit
1.	Repair carried out on our own:
1.1	Parts needed for repair are written off:
– if the spare parts are included in the composition of especially valuable movable property;
– if the spare parts are included in other movable property
1.2	Salary paid to employees involved in the repair
1.3	Accrued on the salary of employees involved in the repair, insurance premiums:
- for social insurance;
- for health insurance;
– for pension insurance;
– insurance against accidents and occupational diseases
2.	The repair was carried out by the contractor:*
2.1	Remuneration paid to the contractor for repairs
2.2	Transferred payment to the performer
Increase in off-balance account 18 (by code KOSGU)

This procedure is established by paragraphs,,, Instructions No. 174n.

Signs of a decrease in the efficiency of the heating system in an apartment building building

Hydropneumatic flushing of the heating system is carried out at least once a year. But sometimes there is an extraordinary need for hydropneumatic flushing. This is evidenced by some indirect signals that the heating is not working at full capacity, and the circuit needs to be cleaned. Hydropneumatic flushing of the heating system will save the situation with clogged pipes.

Indicators of decline in performance

Signs of declining performance include the following:

Sounds that weren't there before, coming from the cauldron
The heating circuit warms up more slowly
Heating pipes are hot to the touch, but the radiator does not heat
Energy consumption has risen sharply

When flushing, lime deposits, rust, and other impurities contained in the water and deposited on the walls are removed from the pipes.

Clean pipes are the key to good heating in the house