Informace K VYÚČTOVÁNÍ za r. 2012 - komentář účetní firmy

25. 5. 2013 0:00:00

Informace K VYÚČTOVÁNÍ za r. 2012 - komentář od účetní firmy k rozesílanému e-mailu

Dobrý den,

e-mail k vyúčtování, který hromadně rozesílala všem členům Ing. Irina Safarova za společnost ISTVA s.r.o. jsme za výbor také přeposlali účetní firmě a požádali jsme je o jejich komentář.
komentář jsme obdrželi dne 22.5.2013 a zde ho předkládáme v nepozměněném znění:

22.5.2013, Jan Bláha za SVJ-účetnictví

Dobrý den,

k jednotlivým bodům, které ISTVA s.r.o. uvádí:

ad 1)
  není pravda
 - a) vždy vzniká rozdíl mezi patním měřidlem a součtem bytových měřidel. Patní měřidlo je přesnější nežli bytová měřidla a tedy dokáže změřit i menší průtok (např. i odkápávání vody), které bytové měřidlo nenaměří.
 - b) pro zjištění skutečného rozdílu mezi bytovými měřidly a patním měřidlem, by muselo dojít k odečtu všech bytových měřidel a i patního měřidla v jeden jediný okamžik. V uvedeném příkladu se vychází z dopočtených hodnot a nákladů, tedy nikoliv skutečných.

ad 2) to je opět nepravdivé - tato úvaha vychází z nepochopení vyúčtování - každý vlastník má předepsané zálohy, které se mu následně vyúčtovávají proti skutečným nákladům. Tedy zde vznikne výsledek vyúčtování (předpisy - náklady). Pokud daný vlastník dluží na zálohách, je mu tento dluh přičten k vyúčtování, tvrzení ISTVY s.r.o. tedy není správné.

Uvedený příklad není také správný - pokud je zjištěno, že měřidlo neměřilo, je u daného bytu dopočtena spotřeba dle průměru za předchozí období, či jiným obdobným způsobem.

ad nabídka ISTVY s.r.o.
 - údaje o dobách povinných výměn vodoměrů nejsou správné 
- od minulého roku došlo ke sjednocení doby výměny pro vodoměry TUV a SV a to na 5 let. Nikde v žádné vyhlášce ani v žádném zákoně o vodohospodářských službách není uvedena existence maximální možné odchylky, tak jak ISTVA uvádí (-+5%) s odkazem na poptaného odborníka.

V dnešní době některá SVJ investují do rádiově (dálkově) odečítaných vodoměrů, které mají dvě zásadní výhody:
a) odečet je prováděn bez nutné přítomnosti vlastníka v bytě;
b) odečet je k 31.12. v jeden okamžiku u všech bytů. Investice do vodoměru je cca 1.000,- - 2.000,- Kč v závislosti na typu a způsobu komunikace.

S pozdravem
Jan Bláha

Zde následuje původní e-mail od ISTVA s.r.o.

-----------------------------------------------------------
Zpráva odeslaná prostřednictvím WEBu společenství vlastníků Tato zpráva byla odeslána všem členům společenství.
Odesílatel zprávy: ISTVA s.r.o.
E-mail odesílatele: issk1@seznam.cz
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Zpráva:
Dobrý den Vážení majitele bytu SVJ Vrané nad Vltavou, dovolte, aby Vám nabídla tuto informaci K VYÚČTOVÁNÍ, KTERÉ JSME OBDRŽELI:

1. Každý byt má vlastní měřidlo (vodoměr) A NĚKTERÝM Z NÁS NEMĚŘÍ SPRÁVNĚ.
Celý dům (č. 745 + č. 746) má jenom jediné patní měřidlo (vodoměr č. 21265759) na studenou vodu podle kterého se dělá fakturace.
Součet všech bytových vodoměrů na studenou a teplou vodu má souhlasit s patním měřidlem (vodoměr č. 21265759).
Tak, například, v roce 2011 součet náměrů bytových měřidel  tvořil:  TUV- 810,19 m3, SV - 817,51 m3. Celkem 1627,7 m3.
Součet náměrů na patním měřidle č. 21265759 tvořil 1654 m3.
Rozdíl je 1654 -1627,7= 26,3 m3 za rok. Koeficient rozdílů mezi hlavním patním měřidlem (vodoměr č. 21265759) a součtem všech bytových vodoměrů na studenou a teplou vodu 1654/1627,7*100%-100%=1,62%. Ve vyúčtování použity 2 koeficienty 0,97 na teplou vodu a 2,26 na studenou. Když spočítáme střední aritmetický průměr 0,97+2,26=3.23/2=1,62% vyjde stejný koeficient.
V r. 2012 to vypadá jinak.
Celková spotřeba vody (patní měřidlo (vodoměr č. 21265759) ve srovnání s r. 2011 se zvětšila o 1904-1654=250 m3.
Součet náměrů bytových měřidel  tvořil:  TUV- 790,41 m3, SV - 783,75 m3. Celkem 1574,15 m3, t.j. spotřeba vody klesla o 1627,7-1574,15=53,55 m3. ???
Za r. 2012 někam mimo  bytových měřidel utekla voda 1904-1574,15=329,85 m3 * 94,19 kč /m3= 31 068 kč!
Koeficient rozdílů mezi hlavním patním měřidlem (vodoměr č. 21265759) a součtem všech bytových vodoměrů na studenou a teplou vodu 1904/1574,15*100%-100%= 20,95 % !!!

To je možné, když někomu nefunguje bytové měřidlo. Vzhledem k průměrné spotřebě teplé a studené vody ~ 100 m3/byt (kalkulačka spotřeby vodyhttp://www.1scv.cz/sluzby.html) nefungují 3-4 vodoměry a udělaný nepřesné odhady spotřeby teplé a studené vody pro byty s nefungujícími vodoměry (menší než faktická spotřeba). V důsledku toho silně se zvyšuje jednotková cena vody 94,19+20,95%= 113,62 kč/m3.

 

Podle Sb.zákona vyhl. 372/2001 (7) Neumožní-li konečný spotřebitel instalaci vodoměrů, nebo přes opakované prokazatelné upozornění neumožní jejich odečet, nebo je ovlivní, činí v daném zúčtovacím období u tohoto konečného spotřebitele spotřební složka nákladů trojnásobek průměrné hodnoty spotřební složky nákladů připadající na 1 m 2 podlahové plochy zúčtovací jednotky. Při výpočtu se postupuje podle přílohy č. 2 k této vyhlášce.

2. Varianta,kdy někdo ÚMYSLNĚ celý rok neplatil zálohy za byt (Zpráva o hospodaření SVJ k 31.12.2012 nedoplatky 50879 kč předpisů). Ale SVJ musí zaplatit faktury dodavatelům elektřiny a vody, tak za to dorovnáme my všichni ostatní (TAK JAKO TO BYLO V PRVNÍM ROCE PO NASTĚHOVÁNÍ PRO TY, CO TU BYDLELI PRVNÍ).

 

Přiklad: představte si, že v naších domech 2 byty - byt č.1 a byt č.2.

Byt č.1 má správné fungující vodoměry a za rok má spotřebu studené vody 60 m3, spotřebu teplé vody 40 m3. Celkem 100 m3 Byt č.2 má správné fungující vodoměry asi půlroku, pak vodoměry přestanou měřit spotřebovanou vodu, za rok má spotřebu studené vody 40 m3, spotřebu teplé vody 20 m3. Celkem 60 m3.
Součet naměrů bytových měřidel = 100 m3 + 60 m3 = 160 m3 Na patním měřidle spotřeba vody naměřena 200 m3.
Celkové náklady VODY - vodné, stočné (podle faktur) 18 800 Kč Celkové náklady Dodávky TUV - 18 800*50,2%/100% = 9 437,6 Kč
Celkové náklady Dodávky SV -    18 800* 49,8%/100% = 9 362,4 Kč
Jednot.cena vodného a stočného   18 800 Kč/200 m3 = 94 Kč/m3
Korekce-koeficient rozdílu = 200/160*100-100 = 25 % Náklad na jednotku = 94 Kč/m3 + 25 % = 117,50 Kč/m3 

Byt č.1 Celkem za TUV vodné, stočné 40 m3*117,5= 4 700 Kč
            Celkem za SV vodné, stočné    60 m3*117,5= 7 050 Kč
Celkem 4 700 + 7 050 =11 750 Kč
 
Byt č.2 Celkem za TUV vodné, stočné 20 m3*117,5= 2 350 Kč
            Celkem za    SV vodné, stočné 40 m3*117,5= 4 700 Kč
Celkem 2 350 + 4 700 =7 050 Kč 

Byt č.1 doplátí za Byt č.2
   11 750 - (100 m3*94 Kč/m3) = 2 350 Kč!

Já nabízím:
 

1. Ověřit (ocejchovat) vodoměry nebo vyměnit (Vyhláška 345/2002 Sb, kterou se stanoví měřidla k povinnému ověřování a měřidla podléhající schválení typu:
a) na studenou vodu 6 let
b) na teplou vodu 4 roky

 

Vybrat můžeme z mnoha nabidek na internetu:
http://www.mereni-tepla.cz/jak-vybirat-vodomery
http://www.neovlivnitelnyvodomer.cz/ a t.d.

 

Podle odborníků (Bc. Martin Sekyra manažer odbytu a servisu měřidel, www.vodomery.cz) maximální dovolená odchylka +-5% (nepřesnost).
Logicky vyplývá, že koeficient rozdílů mezi hlavním patním měřidlem (vodoměr č. 21265759) a součtem všech ocejchovaných bytových vodoměrů na studenou a teplou vodu nesmí přesahovat +-5%.

 

2. Provádět každý měsíc pravidelně odečty a porovnání součtu odečtu, podle kterého je nám spotřeba domu účtována (jak se to dělá v jiných SVJ http://www.portalsvj.cz/diskuse/vymena-vodomeru-versus-zakony).
 
Příklad z vyúčtování:
Spotřeba teplé vody      36,021 m3
Spotřeba studené vody  46,567 m3

Jednot. cena vodného a stočného 94,19 Kč/m3 Náklad na jednotku 113,921972 Kč/m3, ~113.92 Kč/m3 Celkem 36,021+46,567=82,588 m3 * 94,19
  Kč/m3= 7 778,96 Kč Celkem 36,021+46,567=82,588 m3 *113,92 Kč/m3= 9 408,42 Kč Rozdíl 9 408,42-7 778,96=1 629,46 Kč Také to můžete spočítat.

S pozdravem
Ing. Irina Safarova

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