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ORDER of Rosstat dated 23-11-2010 413 ON APPROVAL OF STATISTICAL INSTRUMENTS FOR ORGANIZATION BY THE MINISTRY OF REGION OF RUSSIA... Relevant in 2018

Instructions for filling out form N 22-Housing and communal services (reform)

1. Federal form statistical observation N 22-Housing and communal services (reform) is provided by the authorities local government, legal entities regardless of the form of ownership and organizational and legal form, providing housing and communal services, as well as accruing housing and communal payments, to housing and communal services management bodies of the constituent entities of the Russian Federation (ministries, committees, departments, managements). The head of a legal entity appoints officials authorized to provide statistical information on behalf of the legal entity.

Housing and communal services management bodies of the constituent entities of the Russian Federation provide information to the Ministry of Regional Development of Russia.

When filling out the form in the code part in mandatory code is entered All-Russian classifier enterprises and organizations (OKPO) on the basis of the Notification of assignment of the OKPO code sent (issued) to organizations by the authorities state statistics.

When drawing up a report in Form N 22-Housing and Communal Services (reform), you must pay Special attention to the next one.

2. On line 01 it is given total number apartment buildings regardless of the form of ownership of residential premises and the method of management.

An apartment building is a collection of two or more apartments that have independent exits or land plot, adjacent to residential building, or to the premises common use in such a house. An apartment building contains elements common property owners of premises in such a house in accordance with housing legislation(Regulations on recognizing premises as residential premises, residential premises unsuitable for habitation and apartment building emergency and subject to demolition or reconstruction, approved by Decree of the Government of the Russian Federation of January 28, 2006 N 47).

3. Line 02 shows the total area of ​​residential premises in apartment buildings.

Data on lines 01, 02 must correspond to the data of the federal statistical observation form N 1-housing fund "Information on housing stock".

4. Line 03 reflects the number of apartment buildings, all premises in which are owned by the Russian Federation, a constituent entity of the Russian Federation or municipality.

5. Line 04 reflects the number of apartment buildings, all premises in which are located in private property one individual or legal entity.

6. Lines 05 and 06 reflect the total area of ​​residential premises of apartment buildings indicated in lines 03 and 04.

7. Line 07 reflects the number of apartment buildings in which the owners of the premises must choose a method for managing these buildings. The data in line 07 must be the difference between the data in line 01 and the sum of the data in lines 03 and 04 respectively.

8. Line 08 reflects the total area of ​​residential premises of apartment buildings indicated in line 07. The data in line 08 should be the difference between the data in line 02 and the sum of lines 05 and 06.

9. Line 09 shows the total number of apartment buildings in which the owners of the premises have chosen and are implementing a method of managing these buildings, on an accrual basis taking into account previous periods (excluding apartment buildings, which are managed by management organizations selected based on the results open competitions carried out by local governments). The data on line 09 must be equal to the sum of the data on lines 10, 11, 12.

10. Line 11 shows the number of apartment buildings managed by homeowners' associations and cooperatives, including those created before March 1, 2005.

11. The data on line 12 must be equal to the sum of the data on lines 13, 15, 17.

12. Line 18 indicates the number of apartment buildings in which the owners of the premises have chosen and are implementing the method of managing these buildings by business entities with a 100 percent share located in the municipal or state property.

13. Line 19 indicates the number of apartment buildings in which the owners of the premises have chosen and are implementing the method of managing these buildings as business entities with a share in municipal or state ownership ranging from 0% to 25% inclusive.

14. On line 20, the indicator is calculated using the formula:

(line 09 / line 07) x 100%.

15. For line 21, the indicator is calculated using the formula:

(line 10 / line 07) x 100%.

16. On line 22, the indicator is calculated using the formula:

(line 11 / line 07) x 100%.

17. On line 23, the indicator is calculated using the formula:

(line 12 / line 07) x 100%.

18. On line 24, the indicator is calculated using the formula:

26. The data on line 34 must be equal to the sum of the data on lines 35, 37, 39.

27. Lines 35, 36, 37, 38, 39, 40 and 41 indicate the total area of ​​residential premises of apartment buildings reflected in lines 13, 14, 15, 16, 17, 18 and 19, respectively.

28. Line 42 reflects the number of apartment buildings managed by management organizations selected based on the results of open competitions for the selection of management organizations for management apartment buildings carried out by local government bodies in the manner established by the Resolution Government of the Russian Federation dated February 6, 2006 N 75.

29. Line 43 indicates the total area of ​​residential premises in apartment buildings reflected in line 42.

30. Line 44 reflects total registered HOAs, including those created before March 1, 2005.

31. Line 45 reflects the total area of ​​the housing stock of the HOA. The data in line 44 must be equal to the sum of the data in lines 46 and 47.

32. Line 46 reflects the total area of ​​the housing stock if the management of the apartment building on the basis of which the HOA is created is carried out by the management bodies of the HOA.

33. Line 47 reflects the total area of ​​the housing stock of the HOA, if the management of the apartment building on the basis of which the HOA was created is carried out by concluding an agreement with the management organization.

34. Lines 48 - 51 reflect indicators for cooperatives similar to indicators for HOAs. The data in line 49 must be equal to the sum of lines 50 and 51.

The sum of the data in lines 45 and 49 must be equal to the data in line 33.

35. Line 52 reflects the total number of organizations in the housing and communal services complex. The data in line 52 must be equal to the sum of the data in lines 53, 57, 60, 63, 66, 69, 72, 75.

36. Line 53 reflects the number of organizations managing apartment buildings (excluding HOAs and cooperatives).

An organization that manages apartment buildings and at the same time provides services for the maintenance and repair of common property in apartment buildings is indicated on line 53.

37. Lines 62, 65, 68, 71, 74, 77 reflect the number of organizations in the public utility complex with a stake in authorized capital subjects of the Russian Federation and (or) municipalities no more than 25 percent (from 0% to 25% inclusive) engaged in the production of goods, provision of services for electricity, gas, heat and water supply, drainage, cleaning Wastewater, as well as the operation of facilities for the disposal (disposal) of solid household waste using the facilities communal infrastructure on the right of private ownership, under a lease agreement or concession agreement.

38. Line 75 indicates the number of diversified organizations of the housing and communal services complex. An organization that carries out two or more independent types of activities in the housing and communal services sector has diversified status.

39. Lines 78, 79 reflect the total number of apartment buildings for which, as a result, practical implementation main provisions of the Federal Law of November 23, 2009 N 261 "On energy saving and increasing energy efficiency and on making changes to certain legislative acts Russian Federation" (hereinafter - the federal law) energy passports have been compiled.

40. Lines 80, 81 indicate the total number of energy surveys apartment buildings and public utility organizations.

41. Lines 82, 83 show the total number of energy service contracts concluded for the maintenance of apartment buildings and in public utility organizations in accordance with the Federal Law.

42. Line 84 reflects the total number of public utility organizations that have adopted programs in the field of energy saving and increasing energy efficiency in accordance with the Federal Law.

43. Line 85 indicates the total residual book value state (municipal) property operated by all organizations of the public utility complex operating on the territory of a municipal entity, a subject of the Russian Federation.

44. Line 86 indicates the total residual book value of state (municipal) property of public utility organizations private form property engaged in the production of goods, provision of services for electricity, gas, heat, water supply, sewerage, wastewater treatment and transferred to these organizations in trust management, concession and other legal grounds.

Estimation of the cost of public and municipal property, both transferred and not transferred to organizations of private ownership, is carried out according to the accounting reports of organizations of the public utility complex.

45. Line 87 indicates the value of state (municipal) property of public utility organizations transferred to trust management, concession and on other legal grounds business companies with a share of no more than 25 percent (from 0% to 25% inclusive), located in state (municipal) property.

50. Lines 91, 94, 97, 100, 103 reflect the total volumes, respectively cold water, hot water, network gas, electrical energy, thermal energy supplied (sold) to all consumers.

51. Lines 92, 95, 98, 101, 104 reflect, respectively, the total volumes of cold water, hot water, network gas, electrical energy, thermal energy supplied (sold) to all consumers, invoices for which are issued according to the readings of metering devices installed at consumers.

52. For lines 93, 96, 99, 102 and 105, indicators are calculated using the formulas:

line 93 = (line 92 / line 91) x 100%.

line 96 = (line 95 / line 94) x 100%.

line 99 = (line 98 / line 97) x 100%.

line 102 = (line 101 / line 100) x 100%.

line 105 = (line 104 / line 103) x 100%.

53. Data on lines 91, 94, 97, 100, 103 of the certificate must correspond to the data of the federal statistical observation form N 22-Housing and Communal Services (consolidated) “Information on the work of housing and communal organizations in the conditions of reform” (section 1).

54. Information is filled in in the units of measurement indicated in the form. Data of lines 01, 03, 04, 07, 09 - 19, 42, 44, 48, 52 - 84, 90 are shown in integers, data of lines 02, 05, 06, 08, 31 - 41, 43, 45 - 47, 49 - 51, 85 - 89, 91, 92, 94, 95, 97, 98, 100, 101, 103, 104 - with one decimal, the rest - with two decimal places.

Before the end of 2018, all organizations working in the housing and communal services sector are required to generate reports in Form 22-ZhKKH (consolidated). It indicates performance indicators for 2017. The information is sent to Rosstat. With her help statistical office evaluates the activities of organizations working in this area in the context of the ongoing reform.

When filling out Form-22 Housing and Communal Services, each industry participant has his own section with which he works. The information is separately transmitted to Rosstat, where they are used to collect a complete picture of the functioning of the industry.

Completing the form in question is the responsibility of the following players:

• management companies;
• Homeowners' associations and cooperative associations;
• suppliers utility resources;
• overhaul operators;
• ERC and other market participants.

In this material we will look at how to correctly fill out form-22 for housing and communal services, and what rules to follow in this process.

Why is statistical reporting needed?

Rosstat needs to build a country-wide policy regarding the housing stock, tax collection, customs work, investment, and so on. To do this, the department collects information from various organizations. Based on them, decisions are made that affect economic situation business. If the wrong information was initially used, then the decisions made on its basis will be erroneous.

At the same time, failure to comply with the rules for the provision of statistical data is fraught with imposition administrative fine. Responsibility for such an offense is provided for in Art. 13.19 Code of Administrative Offences. You can get acquainted with the amount of penalties and other useful information on the topic in a special article from the magazine “Management of MKD”, which is entirely devoted to the issues of filling out form 22-Housing and communal services (consolidated).

What indicators fit into Form 22

The form is uniform for all organizations working in the housing and communal services sector; it contains sections and columns for RSOs, management companies and other players. If you enter data that is not related to your work, then Rosstat will ultimately not get a complete picture of what is happening - individual indicators they simply won't fit.

The first section with the volume of HRV in in kind There is no need to fill out the Criminal Code and Homeowners Association. This field is intended for the resource supplying organization. In the second section, management companies also do not have to enter information about resources. Only the third column applies to them here.

A detailed procedure for calculating indicators and their inclusion in reporting is given in the relevant for 2018. The material contains a lot of subtleties of the process, which regularly put organizations filling out the report in a difficult position. For example, the article describes:

• How are rental payments taken into account?
• whether the report includes rental fees;
• how to fill it out title page;
• whether the content of intercoms and antennas is reflected in the form;
• what are the rules for subsidies?
• how temporarily absent residents are taken into account, and so on.

Checking the completion of form-22

After making necessary information You should check the document for errors. For this there are control ratios. For example, in the third section, the number from column 8 is equal to the sum of the numbers from columns 3 and 5. There are more than a dozen such verification relationships, and all of them are given in the thematic material from help system. Here you will find another useful information and tips for those who want to submit statistical reports on time and without errors.

As useful application For this article, you can download the form 22-ZhKH (consolidated) for free at Excel format, current for 2018. To make it easier for you to understand how to work with this document, we will attach how blank form, and the completed sample.

By Order of Rosstat dated February 13, 2018 No. 88 “On approval of the Instructions for filling out the federal statistical observation form No. 22-ZhKH (consolidated) “Information on the work of housing and communal organizations in the conditions of reform””, new instructions for filling out the form were approved. The order dated December 22, 2014 is no longer in force.

Who fills it out?

Form No. 22-ZhKKH (consolidated) should be filled out only by organizations involved in the provision of utilities: government agencies, Homeowners' associations, management companies, resource suppliers, as well as offices that charge payments.

General filling rules

When drawing up a report in Form No. 22-ZhKKH (consolidated), the basic rule should be taken into account: the document data must correspond to information from various accounting forms of the management company. Summary contains a large number of

statistical graphs that are compiled on the basis of services actually provided or work performed. In this case, the same resource is divided into several different graphs, which must be calculated very carefully. A report on Form No. 22-ZhKH is compiled every quarter (every 3 months).

Step-by-step instructions for filling out the section

The form contains several sections. You need to know exactly what data should be displayed in each column, so that you don’t have to redo the reporting later.

Volume of services in kind

• The first section of the developed form contains information about those services that have actually been provided to the population by a specific company. The following columns are provided here:
• released cold water,
• hot water released,
• waste water passed through,
• heat energy released for heating, energy released for,
• hot water supply
• electricity released,
• network gas supplied,
• liquefied gas supplied,

Point 1 (this is column 3 in the document) means the total volume of cold water that was supplied to the consumer. This indicator is measured by metering meters and indicated in cubic meters. In situations where metering devices are not installed in the house being serviced, average monthly standards are used when filling out the summary report. Average consumption may also be initially specified in the contract concluded between the service organization and the resource supplier. This column also takes into account the indicator of water that was delivered in a centralized way using specialized transport - distilled water.

Point 2 (column 4 in the form) is filled out similarly to cold water supplies, only here the volume of hot water provided is indicated.

Clause 3 (column 5) includes the volume of wastewater (sewerage) that the management company accepted from residents of an apartment building or employees of a serviced budgetary institution. The volume is compiled by calculations that are made according to subscriber accounts and developed standards for water consumption - from these the throughput volume of sewer networks follows. For budget and industrial facilities We have developed our own limits on water consumption and disposal.

Note! The information in this section must correspond to the data provided in form No. 1-sewerage “Information on the operation of the sewerage system (separate sewer network)».

Information on the actual independent removal of concrete waste will not be reflected here, only calculations of sewer volumes according to standards.

Clause 4 (column 6) includes the volume of heat energy provided for the objects served (homes, institutions and enterprises). The volume is compiled by adding up the readings of metering devices that must be installed at each facility, or using standards.

In paragraph 5 (column 7) you need to indicate the amount of heat energy supplied as hot water, that is, actually spent on heating it. Information is recorded from metering devices or calculated according to developed standards.

Clause 6 (column 8) must reflect the actual volume of electrical energy provided for the facilities being serviced.

Clause 7 (column 9) includes only the volume of gas that was supplied for the following purposes:

• cooking food;
• heating;
• heating water;
• other sanitary and hygienic needs.

This indicator is established by taking data from metering devices or calculating consumption according to established standards from the consumption of gasified apartments.

Attention! This paragraph deals only with the supply of network gas provided through installed and fixed networks.

Clause 8 (column 10) includes only the readings of the supplied liquefied gas, not the network gas.

Results of financial and economic activities of organizations providing housing and communal services

This summary part includes three additional subsections:

• income and expenses.
• directions and volumes of finance used.
• receivables and payables of the management company.

Such indicators are formed in a strict manner, taking into account synthetic and analytical accounting, legislative norms and data from initial checks.

The planned amount of funding for the management company's budget must be taken into account in the overall income indicator (lines 07, 08).

Volumes and directions of use of funds

In this part statistical report The volumes of funding coming from absolutely all types of budget for the reporting period should be reflected. This must also include funds that were received as debt repayment from consumers for the previous period. It should be remembered that, despite the volume of this indicator, it does not include:

• funds provided for preparation for the winter period;
• funds received for targeted programs: anti-crisis, introduction of devices, etc.

Reform progress indicators

The indicators section includes all the basic data on established tariffs for different types recipients of services: apartment buildings, budgetary institutions, enterprises, companies and other real estate objects. This includes the net cost of services provided by the management company. Legislation requires that the tariffs established service organization, were justified from an economic point of view.

Thanks to this method of filling out a summary form for all housing and communal services companies, government agency checks how accurately the law on reforming prices for this category of services is implemented.

Explanations for filling

When filling out paragraph 1 summary, it is worth considering that the volume of water dispensed service company on own needs, is not included here. It's about only about the volume that was provided to the consumer - residents of an apartment building or a budget enterprise. This is explained by Art. 39 Tax Code RF, as well as clause 12 of the Accounting Regulations “Organizational Income” PBU 9/99. According to the documents, sales are considered to be goods, services or work that were transferred on the basis of payment ( paid transfer) from one person to another.

Particular attention should be paid to the fact that the volume of water supplied according to this column must fully correspond to the indicators annual report from form No. 1‑water pipeline “Information on the operation of the water supply system (separate water supply network)". Here minor discrepancies are allowed in the part of the resource that was supplied in barrels or tanks (distilled water).

When filling out paragraph 4 (column 6), you should pay special attention to the fact that only the heat energy spent on heating will be indicated here. But in paragraph 5 (column 7) the volume of heat supplied exclusively for heating water is separately prescribed.

Important! The data from this section must correspond to the indicators indicated in form No. 1-TEP “Information on heat supply.”

Regarding paragraph 6 (column 8), special attention should be paid to the fact that the amount of electricity that was spent on street lighting or for budgetary organizations, is prescribed on a separate line 03. That is, it is not included in general indicator of supplied electricity, it must be calculated separately.

The summary column for the volume of services provided must correspond to the information from the accounting records of the management company. Indicators for services of natural value should be equal to the information that has already been indicated separately for each type: 6-v, 6-k, 6-t, 6-gvs, 6-e “Reporting calculations of the cost of services supplied.”

Errors when filling out

The document is drawn up taking into account the increase. When checking the submitted report, the statistics department will compare the results obtained with those indicated in previous quarter. It is important that this information is either maintained at the same level (the current year limit) or moves with increasing momentum.

When checking, having identified a discrepancy in some indicators, the statistics department can return a report indicating those lines that are not correct according to the standards. If the compiled report actually contains an error, it is enough to simply correct it and send the already modified form to statistics with explanatory note

, in which column and what kind of mistake was made. Drawing up an important statistical document, Form No. 22‑Housing and Communal Services (consolidated), is mandatory for all companies providing utility services to real estate. This applies not only to management companies and homeowners associations, but even government organizations . Entering correct data - an important part statistical reporting federal level . Competent preparation of a summary requires proper accounting control

Form 22-ZhKH (consolidated) - a type of statistical reporting. The full name of the form is 22-ZhKH (consolidated) “Information on the work of housing and communal organizations in the conditions of reform.” Don't be confused this form with form 22-ZhKH (reform) - these are two completely different forms.

What is the deadline for submitting 22-ZhKKH in 2019, where can you find instructions for filling out 22-ZHKKH - we will answer these and other questions below.

Form 22-Housing and communal services (consolidated) must be submitted to categories of persons whose activities are related to the provision of housing and communal services to the population. In particular, the report 22-ZhKH submits housing cooperatives, Homeowners' associations, Unified Centers, energy sales companies, overhaul operators, etc. Full list persons obliged to hand over this type Housing and communal services reporting can be found in the instructions for filling out form 22-Housing and communal services (consolidated) or on the form.

Form 22-ZhKH (consolidated) - quarterly statistical reporting. The deadline for submitting 22-Housing and Communal Services is set as follows: the 30th day of the month following the reporting month.

Thus, the deadlines for the completion of 22 housing and communal services in 2019 are as follows:

• I quarter - until 04/30/2019 inclusive;
• I half of the year - until July 30, 2019 inclusive;
• 9 months - until 10/30/2019 inclusive;
• year - until 01/30/2020 inclusive.

22-ZhKHKH (consolidated): instructions for filling out in 2019

The composition of form 22-ZhKKH (consolidated) in 2019 is as follows: title page, four sections (one of which is reference).

The title page is easy to fill out: you should enter the address and OKPO of the reporting organization. If actual address does not coincide with the legal one, then the actual location of the company is indicated.

Section 1 contains information on the volume of services provided: how much water, gas, and energy were supplied to the population. Here you only need to show the quantity. But section 2 gives an idea of ​​the financial component. In the second section, organizations record data on income and expenses. You should also submit detailed transcript for accounts receivable and accounts payable(lines 18-31).

Section 3 records data on payments accrued to the population, including VAT.

When filling annual form 22-ZhKKH according to the instructions for filling, you need to form reference section. For reference, you should indicate the types of utility resources, the volume of sales and the area of ​​residential premises to which the listed resources are supplied.

To submit the form without errors, use the instructions for filling out form 22-ZhKH.