Current and major repairs: are they mutually exclusive?

Often in practice, organizations carry out work to restore fixed assets; At the same time, the question arises of how to correctly qualify such work. The following types of restoration work are distinguished: current repairs, major repairs, reconstruction, modernization or retrofitting of fixed assets. To correctly reflect the necessary operations in accounting and tax accounting, it should be understood that current and major repairs of fixed assets differ from their reconstruction, modernization or additional equipment in terms of the goals and results of the work (clause 2 of article 257 of the Tax Code of the Russian Federation, clauses 26, 27 PBU 6/ 01, letters of the Ministry of Finance of Russia dated April 22, 2010 No. 03-03-06/1/289, dated December 5, 2012 No. 03-03-06/1/628).

The management authority is responsible for the proper maintenance of the common property of the owners in the house

The organization managing the house, having concluded a management agreement with the owners, is responsible for the proper maintenance and repair of their common property. To do this, the management authority is obliged to provide maintenance of the house, monitor its condition and, if necessary, carry out current and major repairs of MKD elements (Part 6, Article 55.24 of the Civil Code of the Russian Federation, Part 1, Article 36 of the Federal Law of December 30, 2009 No. 384-FZ, Part 2 of Article 162 of the Housing Code of the Russian Federation).

The proper maintenance of the common property of the house in a broad sense means the serviceability of the structural elements of the house, in-house engineering systems and networks in accordance with the requirements of regulations, SanPiN and technical documentation for MKD (part 8 of article 55.24 of the Civil Code of the Russian Federation, paragraph 10 , 11 RF PP No. 491).

In order to properly maintain the common property of the owners, the management authority must conduct inspections of it. According to paragraphs. 2.1.1, 2.1.4, 2.1.5 of Rules No. 170, two scheduled inspections must be carried out per year: spring, after the end of the heating season, and autumn, on the eve of the autumn-winter period. Other inspections are carried out as needed and are considered unscheduled.

How is a major overhaul different from a reconstruction?
29226

1

Who pays

Based on the code, all citizens of housing facilities must pay a fee for repair work every month.

A budget is already formed from funds, funds from which are allocated to carry out the capital process. Even if the apartment is empty and the owner lives elsewhere, he is not exempt from utility bills. If tenants live in the residential premises, then the money for corrections is paid directly by the owners of the apartment.

ATTENTION! Pay utility bills on time; your living conditions and the safety of your home depend on this.

The MA conducts inspections of common property and plans work on current or major repairs of defects

Based on the results of the spring inspection, the management authority draws up a report where it records the faults found in the elements of the house and plans work to eliminate them: as part of routine or major repairs. The first is paid from the funds that the owners pay monthly for the maintenance of the residential premises. The second comes from the capital repair fund, which is formed through monthly contributions from the owners.

As the Ministry of Finance of the Russian Federation indicated in letter No. 16-00-14/10 dated January 14, 2004, the technical services of the management organization are required to determine the type of necessary repair work - current or capital - in accordance with existing legal acts and regulations.

The letter of the Ministry of Construction of the Russian Federation dated February 27, 2018 No. 7026-AS/08 gives the following definitions of types of repairs of common property:

1. The current one is the elimination of minor faults identified during the daily operation of the house, in which such an element practically does not go out of service, its technical characteristics do not change. This is work to systematically and timely prevent deterioration of house structures through preventive measures.
2. Capital is the restoration of the lost original technical characteristics of the house element as a whole, while its main technical and economic indicators remain unchanged.

In Art. 2 No. 185-FZ, the overhaul of an apartment building is understood as carrying out work to eliminate malfunctions of worn-out structural elements of the common property of the owners, including their restoration or replacement, to improve their operational characteristics. In the same interpretation, the concept of overhaul is used in RF PP No. 491 (clause 21 of RF PP No. 491).

Current repairs are considered preventative and consist of work systematically carried out by the organization to prevent wear and tear on structures, finishes, and engineering equipment, as well as work to eliminate minor damage and malfunctions (clause 18 of RF PP No. 491).

Scope of work

The concept of renovation always implies a decent quality of life for the citizens of the facility. During the period of capital work, shortcomings in relation to the premises must be eliminated . Certain areas that are no longer suitable are being replaced. Mainly, cosmetic finishing is being carried out, and newer equipment is being installed.

ATTENTION! The main task of a major type of repair is to improve the living standards of citizens of a residential property. Repair parts must comply with all standards and requirements.

The types of work depend on their volume:

1. Complex view . With this process, the most dilapidated parts of the object are restored, and also the house is provided with new systems. This could be replacing wooden, old windows with plastic.
2. Individual type implies separate recovery. Replacement of rotten, rusty parts of the roof, painting of walls. The repair plan must be developed in advance by the facility management company.

The list of overhaul works is specified in the Housing Code of the Russian Federation and No. 185-FZ

The list of works that are classified as capital works is specified in Art. 166 Housing Code of the Russian Federation, Part 3, Art. 15 No. 185-FZ:

• repair of in-house engineering systems of electrical, heat, gas, water supply, drainage;
• repair or replacement of elevator equipment deemed unsuitable for operation, repair of elevator shafts;
• roof repair, including conversion of an unventilated roof to a ventilated roof, installation of exits to the roof;
• basement renovation;
• facade repair;
• installation of collective (common house) metering devices, including automated information and measuring systems;
• repair of the foundation of an apartment building.

When overhauling structures and engineering systems as part of the common property of an apartment building, at least 50% of each structure and engineering system is replaced. This is indicated in clause 2.1.6, note. 1 to table 2.3 section. 2 “Methodological recommendations for the formation of the scope of work for major repairs of apartment buildings”, published on February 15, 2013 by the Housing and Communal Services Reform Assistance Fund.

The list of works that will be carried out in a particular apartment building and their cost are approved by the owners of the premises at the general meeting of owners (clause 1, part 2, article 44, part 1, article 189 of the Housing Code of the Russian Federation). The management organization acts as the executor of such decisions and does not have the right to independently resolve these issues.

The procedure for carrying out major repairs in an apartment building
99250

6

Overhaul: waiting list

Before talking about the order of major repairs of apartment buildings, it is advisable to touch on the basics of the Federal legislation (FL) regulating this issue.

The order of major repairs of apartment buildings should be established by a regional level program.

The priority directly depends on how dilapidated the house is and in need of repair work. By law, the priority is established for a period of thirty years.

Regional level programs contain the following information:

1. List of apartment buildings that are classified as emergency and have more than two apartments.
2. List of required works.

• Calendar start time.

In order to maintain the information base up to date, the law requires regular technical inspections to monitor the “well-being” of the MKD. Thus, information in the database is updated annually.

Based on the information received from the management company (or HOA), a decision is made to carry out, or not to carry out, a major overhaul of each specific apartment building. In this matter, deviations of the “health status” of the apartment building from the building standards established by the Housing Code are taken into account.

When establishing priority, regional programs take into account the following information:

1. Temporary service life of residential apartment buildings.
2. Calendar time of the last major overhaul.
3. Availability of fullness of the common house “piggy bank” for capital needs.
4. The level of wear and tear of the house.
5. Footage of the house.
6. The volume of capital labor investments that are required for each specific building.

Anyone can obtain information of interest about everything related to major repairs in a house by going to the “territory” of the official Government portal (www.reformagkh.ru). There you can familiarize yourself with the approved plans, which are coordinated by the State Housing Supervision Department.

Current repairs are aimed at preventing deterioration of the house and eliminating defects and malfunctions

In accordance with clause 2.2 of the Methodological manual for the maintenance and repair of housing stock. MDK 2-04.2004, current repairs of the common property of a residential building are repairs carried out as planned in order to restore the serviceability or performance of a residential building, partially restore its resource with the replacement or restoration of its components.

Appendix 2 of the manual contains a list of works that relate to the current repair of common property and the payment for which is included in the amount of the owners' payment for the maintenance of residential premises. The works are divided into 13 groups depending on the object of work.

Work on routine repairs of the common property of the owners is also specified in the RF PP No. 290, which provides a mandatory minimum list of works and services that the management must perform/provide for the proper maintenance of the common property of the owners in the apartment building.

However, as practice shows, these lists are not exhaustive. If, in order to maintain the elements of the house in proper condition, it is necessary to carry out work that is not specified in RF PP No. 290 and other regulations, the management organization is still obliged to carry it out due to the obligations assumed under the management agreement.

Wherein:

1. The management authority must carry out routine repairs even without a decision of the general meeting of premises owners.
2. The management organization’s lack of funds for such work does not relieve it of the obligation to carry out routine repairs.

This legal position is reflected in judicial practice: No. A74-6267/2015, No. 2-157/2018, No. 33-9061/2017.

Is the management company obliged to carry out routine repairs without a decision of the general meeting?
111399

11

Summary

In order for your apartment building to be included in the priority list for major repairs, it is necessary that the house has a form of HOA management. It is required to hold several meetings with the full complement of homeowners in order to identify exactly the range of work that is needed for a particular home, as well as calculate the cost of the work.

The apartment building must be assessed by a special commission of experts. They will be able to determine the real “health” of the house and determine whether it needs major repairs. Then a work estimate is drawn up. It includes the money that the state allocates for repair activities and collected by citizens - owners in the form of contributions.

The owner of an apartment building, if desired, can find out the necessary information about the capital repair program by contacting the appropriate electronic sources. Some MKD lists are not included in this program.

The management authority is obliged to carry out routine repairs of an element of the house even if major work is necessary

The management company is obliged to carry out the necessary routine repairs, regardless of whether it has the funds for this and whether the owners made such a decision at a general meeting. Major repairs are carried out only if a decision on this is made by the owners of the premises in the house at a general meeting.

But current and major repairs are not mutually exclusive, and the need for capital work does not exempt the organization from carrying out current repairs.

This conclusion was made by the court when considering the appeal of the UO demanding that the order of the State Housing Inspectorate body and the decision of the court of first instance in case No. A17-6634/2017 be declared illegal.

After an unscheduled inspection of the management organization’s activities, the housing inspectorate ordered it to eliminate defects in the structural elements of the house. The management office insisted that the work listed in the order did not relate to routine repairs, but to major repairs. To carry them out, a decision of the owners at the OSS is required.

However, the court indicated that the GZHN body did not oblige the management organization to make major repairs in the house. The organization has the right to choose how to eliminate identified violations and what amount of work is required for this. The management organization was unable to prove that the violations specified in the State Property Management order can be eliminated only by carrying out major repairs.

The court noted that the need for major repairs in itself is not a circumstance that relieves the management company from the obligation to maintain the common property of the house in proper condition and carry out routine repairs until the relevant capital work is organized.

What it is

Capital repair activities are a labor process directly related to the improvement of the facility in which people live.

If safety requires it, citizens’ property is repaired or completely replaced with something else if the house is considered unsafe. The management organization of the facility creates a plan according to which repair actions are carried out.

ATTENTION! Major improvements include everything related to the renovation process. These are roofs, external walls, basements. Also, heating systems, water supply and gas equipment.

Remember

From an analysis of the norms of housing legislation, we can conclude that major repairs include a strictly defined list of works to restore, install or replace elements of worn-out elements of the common property of the house. Such work is carried out only with the consent of the OSS and is paid for from the capital repair fund.

Maintenance work that is required to prevent wear and tear on elements of common property or to eliminate minor defects must be planned and carried out independently by the management company in accordance with its obligations under the management agreement and at the expense of the funds that residents of the apartment building pay monthly for the maintenance of the residential premises.

At the same time, if during the inspection of the common property the management organization established that in order to eliminate the detected defects it is necessary to carry out major repairs, this circumstance does not exempt it from ongoing work on the repair of such elements until the moment when the owners make a decision on the major repairs.

Otherwise, the GZhN body has the right to hold the management organization liable under Part 2 of Art. 14.1.3 of the Code of Administrative Offenses of the Russian Federation and oblige to carry out repairs without taking into account what kind of work - routine or major - is necessary to eliminate violations.

According to Appendix 8 of Gosstroy Resolution No. 170 of September 27, 2003:

Appendix No. 8 (recommended)

SAMPLE LIST OF WORK PERFORMED DURING CAPITAL REPAIRS OF HOUSING STOCK

1. Inspection of residential buildings (including a complete inspection of the housing stock) and preparation of design estimates (regardless of the period of repair work).

2. Repair and construction work to replace, restore or replace elements of residential buildings (except for the complete replacement of stone and concrete foundations, load-bearing walls and frames).

3. Modernization of residential buildings during their major renovation (redevelopment taking into account the disaggregation of multi-room apartments; installation of additional kitchens and sanitary units, expansion of living space due to auxiliary premises, improvement of insolation of residential premises, elimination of dark kitchens and entrances to apartments through kitchens with devices, with necessary, built-in or attached premises for staircases, sanitary facilities or kitchens); replacement of stove heating with central heating with the installation of boiler rooms, heat pipelines and heating points; rooftop and other autonomous heat supply sources; refurbishment of furnaces to burn gas or coal; equipment with cold and hot water supply systems, sewerage, gas supply with connection to existing main networks at a distance from the input to the connection point to the main lines up to 150 m, installation of gas ducts, water pumps, boiler rooms; complete replacement of existing central heating systems, hot and cold water supply (including the mandatory use of modernized heating devices and pipelines made of plastic, metal-plastic, etc. and a ban on the installation of steel pipes); installation of household electric stoves instead of gas stoves or kitchen fires; installation of elevators, garbage chutes, pneumatic garbage removal systems in houses with a landing of the upper floor of 15 m and above; transfer of the existing power supply network to higher voltage; repair of television antennas for collective use, connection to telephone and radio broadcasting networks; installation of intercoms, electric locks, installation of automatic fire protection and smoke removal systems; automation and dispatching of elevators, heating boiler houses, heating networks, engineering equipment; improvement of courtyard areas (paving, asphalting, landscaping, installation of fences, wood sheds, equipment of children's and utility areas). Repair of roofs, facades, joints of prefabricated buildings up to 50%.

4. Insulation of residential buildings (work to improve the heat-insulating properties of enclosing structures, installation of triple-glazed window fillings, installation of external vestibules).

5. Replacement of intra-block utility networks.

6. Installation of meters for metering thermal energy consumption for heating and hot water supply, cold and hot water consumption for the building, as well as installation of apartment meters for hot and cold water (when replacing networks).

7. Reconstruction of unventilated combined roofs.

8. Design supervision of design organizations for major repairs of residential buildings with full or partial replacement of floors and redevelopment.

9. Technical supervision in cases where local government bodies and organizations have created units for technical supervision of major repairs of housing stock.

10. Repair of built-in premises in buildings.