Investment program in the field of heat supply, coordination of investment programs in the field of heat supply. Features of the development of investment programs for public utility organizations Development of investment programs for heat supply

Decree of the Government of the Russian Federation of May 5, 2014 N 410
"On the procedure for coordination and approval of investment programs of organizations carrying out regulated activities in the field of heat supply, as well as requirements for the composition and content of such programs (with the exception of such programs approved in accordance with the legislation of the Russian Federation on the electric power industry)"

With changes and additions from:

b) a list of activities for the preparation of project documentation, construction, reconstruction and (or) modernization of objects of the centralized heat supply system, as well as a brief description of the activities of the investment program, including justification for their necessity, costs of construction, reconstruction and (or) modernization of each of the objects centralized heat supply systems in forecast prices for the corresponding year, assessed using forecast price indices in accordance with the forecast of socio-economic development of the Russian Federation for the next financial year and planning period, description and location of centralized heat supply system facilities under construction, reconstruction and modernization, ensuring unambiguous identification such objects, the main technical characteristics of such objects before and after the implementation of the event.

9. All investment program activities should be divided into the following groups:

a) construction, reconstruction or modernization of centralized heat supply system facilities in order to connect consumers (indicating the centralized heat supply system facilities, the construction of which is financed by connection fees, connection points (technological connection), number and load of new connected (technologically connected) capital facilities construction of consumers), including:

construction of new heating networks in order to connect consumers (indicating the sections of heating networks under construction, their diameter and length, and other technical characteristics);

construction of other objects of the centralized heat supply system, with the exception of heating networks, for the purpose of connecting consumers (indicating individual objects, their technical characteristics, including the magnitude of the thermal power of the objects, types of main and backup fuel);

increasing the capacity of existing heating networks in order to connect consumers (indicating sections of heating networks, their length, throughput, and other technical characteristics before and after the measures);

increasing the capacity and productivity of existing facilities of the centralized heating supply system, with the exception of heating networks, in order to connect consumers (indicating the technical characteristics of the facilities of the centralized heating supply system, including the magnitude of the thermal power of the facilities, types of main and reserve fuel before and after the measures, highlighting measures to re-equip boiler houses into sources of combined generation of electric and heat energy);

b) construction of new facilities of the centralized heat supply system, not related to the connection (technological connection) of new consumers, including the construction of new heating networks (indicating sections of heating networks, their length, throughput), construction of other facilities, with the exception of heating networks ( indicating their technical characteristics, including the thermal power of the facilities, types of main and reserve fuel);

c) reconstruction or modernization of existing facilities of the centralized heat supply system in order to reduce the level of wear and tear of existing facilities of the centralized heat supply system and (or) supply of energy from various sources, including:

reconstruction or modernization of existing heating networks (indicating sections of heating networks, their length, throughput, other technical characteristics before and after the measures);

reconstruction or modernization of existing facilities of the centralized heat supply system, with the exception of heating networks (indicating the technical characteristics of the facilities of the centralized heat supply system, including the magnitude of the thermal power of the facilities, types of main and reserve fuel before and after the measures, highlighting measures for the conversion of boiler houses into sources combined generation of electric and thermal energy);

d) measures aimed at reducing the negative impact on the environment, achieving the planned values of indicators of reliability and energy efficiency of objects of the centralized heat supply system, increasing the efficiency of the centralized heat supply systems;

e) decommissioning, conservation and dismantling of district heating system facilities, including:

decommissioning, conservation and dismantling of heating networks (indicating sections of heating networks, their length, throughput, and other technical characteristics);

decommissioning, conservation and dismantling of other objects of the centralized heating supply system, with the exception of heating networks (indicating individual objects, their technical characteristics, including the thermal power of the objects, types of main and backup fuel).

10. The investment program contains planned values of the following indicators, the achievement of which is envisaged as a result of the implementation of the relevant measures of the investment program (depending on the composition of the measures included in the investment program):

a) specific consumption of electrical energy for transportation of coolant ();

b) specific consumption of equivalent fuel for the production of a unit of thermal energy and (or) coolant (t.e./Gcal and (or));

c) volume of connected heat load of new consumers (Gcal/h);

d) the percentage of depreciation of heat supply system facilities, highlighting the percentage of depreciation of facilities existing at the beginning of the implementation of the investment program (percent);

e) losses of thermal energy during the transfer of thermal energy through heating networks (Gcal per year and percent of the useful supply of thermal energy);

f) losses of coolant during the transfer of thermal energy through heating networks (tons per year for water and cubic meters per year for steam);

g) physical, chemical, biological and other indicators characterizing the reduction of negative impacts on the environment, determined in accordance with the legislation of the Russian Federation on environmental protection;

h) reliability indicators of objects of the centralized heat supply system, determined in accordance with the rules for determining the planned values of indicators of reliability and energy efficiency of objects of the centralized heat supply system, rules for calculating their actual values, as well as rules for determining the achievement of the specified planned values by organizations carrying out regulated types of activities in the field of heat supply values approved by the Government of the Russian Federation.

11. The investment program establishes the current values of indicators of reliability and energy efficiency of objects of the centralized heat supply system before the start of the implementation of the investment program, as well as the planned values of such indicators as a result of the implementation of the investment program by year of implementation.

If the creation of a centralized heat supply system (individual objects of such a system) or the reconstruction of such a system (such objects) is provided for by a concession agreement, the investment program must determine the planned values of indicators of reliability and energy efficiency of objects of the centralized heat supply system, ensuring the achievement of the planned values of indicators established by the concession agreement reliability and energy efficiency within the deadlines set by him.

12. The investment program contains a schedule for the implementation of investment program activities by year, indicating individual objects, planned timing and volumes of work on construction, reconstruction, modernization, decommissioning, conservation or dismantling of individual objects of the centralized heating supply system, the volume of financing of activities, as well as a schedule commissioning of individual district heating system facilities by year.

13. The investment program contains a financial plan of the regulated organization, drawn up for the period of implementation of the investment program, divided by type of activity, by year in the prices of the corresponding year using forecast price indices and by sources of financing, including:

a) own funds, including:

depreciation deductions;

profit directed to investment;

funds received from connection fees (technological connection);

other own funds, including funds from the issue of securities;

b) raised funds, including:

other funds raised;

c) budget financing;

d) other sources of financing, including leasing.

14. The investment program of a regulated organization operating under a concession agreement, the object of which is district heating systems, additionally contains information on the amount of expenses financed from the grantor’s funds for the creation and (or) reconstruction of the object of the concession agreement, expenses for the use ( operation) of the specified facility, to provide the concessionaire with state or municipal guarantees, the amount of expenses assumed by the concessionaire, the amount of the concessionaire's payment under the concession agreement for each year of the validity of the concession agreement.

15. The amount of funds required for the implementation of the investment program is established taking into account the enlarged estimate standards for non-production facilities and engineering infrastructure, approved by the federal executive body exercising the functions of developing state policy and legal regulation in the field of construction and housing and communal services economy, and includes all costs associated with carrying out the investment program activities, including costs for:

a) purchase of materials and equipment;

b) implementation of construction and installation works, commissioning works;

c) carrying out work to replace equipment with improving technical and economic characteristics;

d) preparation of project documentation;

e) registration of objects;

f) creation and (or) reconstruction of the object of the concession agreement, which is expected to be carried out during the entire period of validity of the concession agreement by the concessionaire.

16. The investment program includes a program in the field of energy saving and increasing energy efficiency (for organizations for which the preparation of such a program is mandatory in accordance with the legislation of the Russian Federation).

17. The investment program contains a report on the implementation of the investment program for the previous year (if there are investment programs approved in the established manner), which indicates:

a) planned and actual values of reliability and energy efficiency indicators of district heating system facilities for the previous year;

b) a list of planned and actually implemented activities;

c) planned and actual cost of activities provided for by individual investment projects;

e) planned and actual deadlines for the implementation of investment program activities.

18. The investment program of a regulated organization operating under a concession agreement, the object of which is centralized heat supply systems (individual objects of such systems), contains the main activities included in the concession agreement in accordance with the legislation of the Russian Federation on concession agreements.

19. The investment program in the case provided for by the legislation of the Russian Federation on privatization includes a list of investment obligations established in relation to centralized heat supply systems (individual objects of such systems), and the conditions for their implementation.

III. The procedure for approval of the investment program by the executive authority of a constituent entity of the Russian Federation in agreement with local government bodies and the executive authority of the constituent entity of the Russian Federation in the field of state regulation of tariffs

20. The regulated organization submits the investment program for approval to the executive authority of the constituent entity of the Russian Federation no later than 15 calendar days from the date of sending the annual balance sheet for the previous year to the tax authorities.

The investment program of a regulated organization that has entered into a concession agreement providing for the obligations of the said organization to create and (or) reconstruct heat supply facilities that are part of centralized heat supply systems, with the acquisition, for the period established by the concession agreement, of the rights to own and use such facilities (hereinafter referred to as the concession agreement), in the first year from the date of entry into force of the concession agreement is sent for approval to the executive authority of the constituent entity of the Russian Federation within 30 calendar days from the date of entry into force of such an agreement.

21. If the investment program complies with paragraphs 8 - 19 of these Rules, the executive body of the constituent entity of the Russian Federation, within 3 working days from the date of receipt of the investment program from the regulated organization, sends it for approval to the local government bodies of settlements, urban districts, on the territory of which the regulated organization carries out activities in the field of heat supply, and to the executive authority of a constituent entity of the Russian Federation in the field of state regulation of tariffs (if the investment program is approved by the executive authority of a constituent entity of the Russian Federation, whose powers do not include the establishment of regulated prices (tariffs).

22. If the investment program does not comply with paragraphs 8 - 19 of these Rules, the executive body of the constituent entity of the Russian Federation, within 7 days from the date of receipt of the investment program, makes a decision to return it for revision, indicating the sections (items) of the investment program that require revision.

23. The regulated organization submits an investment program modified in accordance with paragraph 22 of these Rules within 15 working days from the date of receipt of comments from the executive authority of the constituent entity of the Russian Federation.

24. The executive authority of a constituent entity of the Russian Federation sends the investment program, modified in accordance with paragraph 22 of these Rules, for approval to the local government body and the executive authority of the constituent entity of the Russian Federation in the field of state regulation of tariffs (if the investment program is approved by the executive authority of the constituent entity of the Russian Federation, whose powers do not include the establishment of regulated prices (tariffs) within 3 days from the date of its receipt from the regulated organization.

25. The local government body and the executive body of the constituent entity of the Russian Federation in the field of state regulation of tariffs (if the investment program is approved by the executive body of the constituent entity of the Russian Federation, whose powers do not include the establishment of regulated prices (tariffs), consider the investment program within 30 days from the date receiving it from the executive body of the constituent entity of the Russian Federation and notifying it of the approval (or refusal of approval) of the investment program within 3 days from the date of adoption of the corresponding decision.

If a local government body or executive body of a constituent entity of the Russian Federation in the field of state regulation of tariffs (in the case of approval of the investment program by an executive body of a constituent entity of the Russian Federation, whose powers do not include the establishment of regulated prices (tariffs) has not notified the executive authority within the specified period subject of the Russian Federation on the decision made, the investment program is considered agreed upon.

26. The local government body refuses to approve the investment program of the regulated organization, with the exception of the regulated organization that has entered into a concession agreement, in the following cases:

The local government body decided that as a result of the implementation of the investment program, the values of reliability and energy efficiency indicators will not be achieved.

The local government body refuses to approve the investment program of the regulated organization that has entered into a concession agreement in the following cases:

the investment program does not ensure the implementation of measures for the creation and (or) reconstruction of the object of the concession agreement and (or) modernization, replacement of obsolete and physically worn-out other property owned by the concessionaire, forming a single whole with the object of the concession agreement and (or) intended for use in order to create conditions for the concessionaire to carry out the activities provided for in the concession agreement (hereinafter referred to as other property transferred by the concessionaire to the concessionaire under the concession agreement), new, more productive ones, or otherwise improve the characteristics and operational properties of such property, within the time limits provided for by the concession agreement;

the values of reliability and energy efficiency indicators of heat supply facilities that are part of the centralized heat supply system do not correspond to the planned values of these indicators provided for in the concession agreement in the relevant years.

Information about changes:

The rules were supplemented by clause 26.1 from November 21, 2017 - Resolution

26.1. The executive authority of a constituent entity of the Russian Federation in the field of state regulation of tariffs refuses to approve the investment program if the tariffs of the regulated organization are unavailable to consumers (except for cases where the refusal due to the unavailability of tariffs will lead to the impossibility of the concessionaire fulfilling its obligations for the construction, reconstruction and modernization of centralized heat supply in accordance with the concession agreement).

27. Refusal to approve a draft investment program must be justified, indicating measures for the development of heat supply systems contained in the heat supply scheme that are not provided by the investment program, or a list of values of reliability and energy efficiency indicators that cannot be achieved, or justifications for inaccessibility tariffs of the regulated organization for consumers. In relation to a regulated organization that has entered into a concession agreement, in case of refusal to approve the investment program, measures are indicated for the creation and (or) reconstruction of the object of the concession agreement and (or) modernization, the replacement of obsolete and physically worn out other property transferred by the concessionaire to the concessionaire under the concession agreement with new, more productive ones , other improvement of the characteristics and operational properties of such property that are not provided by the investment program, the values of reliability indicators and energy efficiency of heat supply facilities that are part of the centralized heat supply system, which do not correspond to the planned values of these indicators provided for in the concession agreement.

28. The executive body of the constituent entity of the Russian Federation, within 3 days from the date of receipt of the refusal to approve the investment program, sends it to the regulated organization for revision.

29. The executive body of the constituent entity of the Russian Federation, within 20 days from the date of receipt from the local government body of the decision to approve the investment program, reviews the investment program and, based on the results of the review, makes a decision on approval of the investment program or on refusal to approve the investment program and the need for its modification, indicating reasons for refusal on the grounds provided for in paragraph 30 of these Rules.

30. The grounds for refusal to approve an investment program by the executive authority of a constituent entity of the Russian Federation and for sending it for revision are:

31. An assessment of the availability of tariffs of a regulated organization for consumers is carried out by the executive body of the constituent entity of the Russian Federation in the field of state regulation of tariffs based on an analysis of the growth rate of citizens' payments for utility services, due to taking into account, when setting tariffs in the field of heat supply, the costs of implementing the investment program of the regulated organization, taking into account restrictions on citizens' payments for utility services established in accordance with the Housing Code of the Russian Federation.

32. If the executive authority of a constituent entity of the Russian Federation makes a decision to refuse approval of the investment program and send it for revision on the grounds provided for in paragraph 30 of these Rules, the regulated organization finalizes the investment program within 30 days from the date of its receipt and sends the investment program to consideration by the executive authority of the constituent entity of the Russian Federation, which carries out its re-coordination with local government bodies and the executive authority of the constituent entity of the Russian Federation in the field of state regulation of tariffs within the time frame and in the manner established by paragraphs 24 - 27 of these Rules.

33. Coordination of the revised investment program with local authorities is not required if, as a result of its revision, the list, composition and timing of investment projects have not been changed.

34. The executive authority of a constituent entity of the Russian Federation approves the investment program before October 30 of the year preceding the period of commencement of implementation of the investment program.

The investment program of a regulated organization that has entered into a concession agreement, in the first year from the date of entry into force of the concession agreement, is approved by the executive authority of the constituent entity of the Russian Federation no later than 30 calendar days from the date of sending the draft investment program for approval, including the revised draft investment program.

35. The decision to approve the investment program is subject to official publication in the manner prescribed by regulatory legal acts for the publication of acts of state authorities of constituent entities of the Russian Federation or acts of local government bodies.

IV. The procedure for approval of the investment program by local governments

36. If local government bodies are vested with the authority to approve investment programs, the regulated organization sends the investment program for approval to the local government body no later than 15 calendar days from the date of sending the annual balance sheet for the previous year to the tax authorities.

The investment program of a regulated organization that has entered into a concession agreement, in the first year from the date of entry into force of the concession agreement, is sent for approval to the local government body within 30 calendar days from the date of entry into force of the concession agreement.

Information about changes:

The rules were supplemented by clause 36.1 from November 21, 2017 - Decree of the Government of the Russian Federation of November 17, 2017 N 1390

36.1. The approval of a draft investment program by the executive authority of a constituent entity of the Russian Federation in the field of state regulation of tariffs is carried out in a manner similar to the procedure provided for in paragraphs 21 - 27 of these Rules for the approval of an investment program approved by the authorized executive authority of a constituent entity of the Russian Federation.

37. The local government body, within 7 working days from the date of receipt of the investment program, makes a decision on its return to the regulated organization for revision, indicating the sections (points) of the investment program that require modification, if the investment program does not comply with paragraphs 8 - 19 of these Rules, and also if:

a) in relation to a regulated organization, with the exception of an organization that has entered into a concession agreement:

the investment program does not ensure the implementation of measures for the development of the heat supply system included in the heat supply scheme of the corresponding settlement or urban district;

as a result of the implementation of the investment program, the planned values of reliability and energy efficiency indicators of heat supply facilities that are part of the centralized heat supply system will not be achieved;

b) in relation to a regulated organization that has entered into a concession agreement:

As a result of the implementation of the investment program, the planned values of reliability and energy efficiency indicators of heat supply facilities that are part of the centralized heat supply system will not be achieved.

Information about changes:

The rules were supplemented by clause 37.1 from October 19, 2018 - Decree of the Government of Russia of October 8, 2018 N 1206

37.1. The local government body is obliged to indicate measures for the development of centralized heat supply systems contained in the heat supply scheme, which are not provided by the investment program, or a list of values of indicators of reliability and energy efficiency of objects of the centralized heat supply system, which cannot be achieved.

In relation to a regulated organization that has entered into a concession agreement, the local government body, in the decision to return the investment program for revision, indicates measures for the creation and (or) reconstruction of the object of the concession agreement and (or) modernization, replacement of obsolete and physically worn out other things transferred by the concessor to the concessionaire according to concession agreement for new, more productive property, other improvements in the characteristics and operational properties of such property that are not provided by the investment program, values of reliability indicators and energy efficiency of heat supply facilities included in the district heating system, which do not correspond to the planned values of these indicators provided for in the concession agreement.

38. The regulated organization submits a revised investment program within 15 working days from the date of receipt of comments from the local government authority.

39. The local government body reviews the investment program within 30 days from the date of its receipt and notifies the regulated organization of approval (or refusal to approve) the investment program within 3 days from the date of the relevant decision.

40. The grounds for refusal to approve an investment program by a local government body and for sending it for revision are:

a) unavailability of tariffs of the regulated organization for consumers (except for cases where a refusal due to unavailability of tariffs will lead to the impossibility of the concessionaire fulfilling its obligations for the construction, reconstruction and modernization of district heating supply system facilities in accordance with the concession agreement);

b) the excess of costs for the implementation of investment program activities over the costs for the implementation of these activities, determined according to enlarged estimated standards for non-production facilities and engineering infrastructure, approved by the federal executive body exercising the functions of developing state policy and legal support in the field of construction and housing and communal services;

c) the excess of the amount of costs for the implementation of activities included in accordance with the concession agreement in the approved investment program, and the costs for the implementation of activities included in accordance with the concession agreement in the investment program of the regulated organization, approved after the entry into force of the concession agreement and containing those included in the concession agreement of the activity, with the exception of activities financed by connection fees (technological connection), the maximum amount of expenses for the creation and (or) reconstruction of the object of the concession agreement and (or) modernization, replacement of obsolete and physically worn out other things transferred by the concessionaire to the concessionaire under the concession agreement new, more productive property, other improvement in the characteristics and operational properties of such property, which are expected to be carried out by the concessionaire in accordance with the concession agreement.

42. In case of refusal to approve the investment program, the local government body, within 3 days from the date of adoption of the relevant decision, sends the investment program for revision on the grounds provided for in paragraph 40 of these Rules to the regulated organization, which finalizes it in accordance with paragraph 38 of these Rules.

43. The local government authority approves the investment program before October 30 of the year preceding the start of the implementation of the investment program.

The investment program of the regulated organization that has entered into a concession agreement is approved by the local government in the first year from the date of entry into force of the concession agreement and begins to operate from the current period.

44. The decision to approve the investment program is subject to official publication in the manner prescribed by regulatory legal acts for the publication of acts of local government bodies.

V. Amendments to the investment program

45. A regulated organization has the right to apply to the executive body of a constituent entity of the Russian Federation, a local government body (in the case of vesting local government bodies with the authority to approve investment programs) with an application to make changes to the investment program.

An application for amendments to the investment program (approved including for the current year) with a draft of changes made to the investment program and their justification is sent by the regulated organization to the executive body of the constituent entity of the Russian Federation or local government body (in the case of vesting local government authorities with powers for approval of investment programs) until August 30 of the current year.

Amendments to the investment program are carried out in the manner established by paragraphs 21 - 33, 37 - 42 of these Rules. The authorized executive body of a constituent entity of the Russian Federation or a local government body (in the case of vesting local government bodies with the authority to approve investment programs) is obliged to make a decision on the approval of changes made to the investment program, or on the refusal to approve the corresponding changes, by November 20 of the year, in which the regulated organization has submitted an application to amend the investment program.

Submission by a regulated organization of an application for amendments to the investment program (approved including for the current year) related to measures for connection to heat supply systems, and the introduction of corresponding changes to it can be carried out throughout the year.

When making changes to the investment program, it is not allowed to reduce the amount of own funds that are sources of financing the investment program and taken into account when setting tariffs in accordance with the Fundamentals of Pricing by Decree of the Government of the Russian Federation of October 22, 2012 N 1075 “On pricing in the field of heat supply”, as well as deterioration of the planned values of indicators of reliability and energy efficiency of heat supply facilities established for the last year of the investment program, with the exception of cases of force majeure, transfer of ownerless property and inclusion of measures for the reconstruction and (or) modernization of such property in the investment program, amendments to heat supply schemes, as well as cases where adopted federal laws and (or) other regulatory legal acts of the Russian Federation, constituent entities of the Russian Federation, local governments lead to a deterioration in the position of the regulated organization in such a way that it is significantly deprived of what it was entitled to count when approving the investment program, including establishing a regime of prohibitions and restrictions in relation to the regulated organization that worsen its position in comparison with the regime in force in accordance with the regulatory legal acts of the Russian Federation, constituent entities of the Russian Federation, local governments at the time of approval of the investment program.

46. In case of changes to the heat supply scheme, the regulated organization applies to the executive authority of the constituent entity of the Russian Federation to make changes to the investment program.

47. Changes made to the investment program and related to the redistribution of costs for the implementation of investment projects within 5 percent of the established amount of costs for the implementation of these projects, provided that the total costs for the implementation of the investment program do not increase, are carried out without coordination with local governments.

Information about changes:

The rules were supplemented by paragraph 48 from November 21, 2017 - Decree of the Government of the Russian Federation of November 17, 2017 N 1390

48. The decision to amend the investment program is subject to official publication in the manner prescribed by regulatory legal acts for the publication of acts of state authorities of constituent entities of the Russian Federation or acts of local government bodies. Notification of changes to the investment program is sent by the authorized body to the executive body of the constituent entity of the Russian Federation in the field of state regulation of tariffs or local government bodies (in the case of vesting local government bodies with the appropriate powers to regulate tariffs) within 5 working days from the date of the decision to introduce changes to the investment program.

Changes in the costs of the regulated organization that arose in connection with the adoption of this decision are taken into account when setting (adjusting) tariffs in the manner established by the Basic Principles of Pricing in the Sphere of Heat Supply, approved by Decree of the Government of the Russian Federation of October 22, 2012 N 1075 “On Pricing in the Sphere of Heat Supply” .

Federal Law from the Federal Law “On Heat Supply” Federal Law from the Federal Law “On Energy Saving and Increase and on Increasing Energy Efficiency and on Amendments to Certain Legislative Acts of the Russian Federation” Resolution of the Government of the Russian Federation dated “On Pricing in the Sphere of Heat Supply” Resolution of the Government of the Russian Federation dated “On the procedure for coordination and approval of investment programs of organizations carrying out regulated types of activities in the field of heat supply, as well as requirements for the composition and content of such programs...” Decree of the Government of the Russian Federation dated “On approval of the Rules for determining planned and calculating actual values of indicators of reliability and energy efficiency of objects heat supply..." Decree of the Government of the Russian Federation dated "On the requirements for heat supply schemes, the procedure for their development and approval" Legal support Order of the Federal Tariff Service dated "On approval of the form of a report on the use of investment resources included in regulated state prices (tariffs) in the field electric power and heat supply sector"

3 The heat supply scheme is approved by local governments; developed on the basis of territorial planning documents for a period of at least 15 years; basis for the development and management of heat supply systems; determines the distribution of heat loads between heat supply sources in the heat supply system, the main technical solutions for the development of heat supply systems, a unified heat supply organization, the possibility of connecting consumers to heat supply systems. The investment program is developed by a regulated organization and approved by the regional regional commission in agreement with the local government; must ensure reliability and future development of the heat supply system; The investment program must include measures whose feasibility is justified in the heat supply scheme. Tariffs priority to long-term tariffs; expenses for capital investments (investments) during the settlement period of regulation are determined on the basis of investment programs approved in the established manner. Ensuring efficient operation of heat supply systems Regional Energy Commission of the Vologda Region

Name of the regulated organization, its location and contacts of responsible persons; name of the authorized body that approved the IP, its location and contacts of responsible persons; the name of the compulsory medical insurance company that approved the individual entrepreneur, its location and contacts of the responsible persons; planned and actual values of indicators of reliability and energy efficiency of the objects of the centralized heat supply system of the regulated organization, separately for each year during the implementation period of the IP. list of activities for the preparation of design documentation, construction, reconstruction and (or) modernization of district heating system facilities; a brief description of the IP activities, including the rationale for their necessity; description and location of objects under construction, reconstruction and modernization, ensuring unambiguous identification of such objects; main technical characteristics of objects before and after reconstruction; costs for construction, reconstruction and (or) each of the objects of the centralized heat supply system in forecast prices for the corresponding year; program in the field of energy saving and increasing energy efficiency. Individual Entrepreneur Passport Composition of the investment program List of activities

IP implementation schedule by year, indicating the names of objects, planned timing and volumes of work on construction, reconstruction, modernization, decommissioning, conservation or dismantling of individual objects of the heat supply system, volumes of financing; schedule for commissioning individual facilities by year Schedules for implementation of measures Planned indicators specific consumption of electrical energy for transportation of coolant; specific consumption of equivalent fuel for the production of thermal energy and (or) coolant; volume of connected heat load of new consumers; the percentage of wear and tear of objects of the heat supply system, highlighting the percentage of wear and tear of objects existing at the beginning of the implementation of the IP; losses of thermal energy during transmission; loss of coolant during transmission; environmental performance indicators; reliability indicators. Composition of the investment program Regional Energy Commission of the Vologda Region

* in case of availability of investment programs approved in the established manner, planned and actual values of indicators of reliability and energy efficiency of objects of the centralized heat supply system by year; list of planned and actually implemented activities; planned and actual cost of activities provided for by individual investment projects; planned and actual indicators of the financial condition of the regulated organization; planned and actual deadlines for the implementation of IP activities Report for the previous and current years* The composition of the investment program contains the volume of financial needs indicating the sources of financing; compiled for the period of implementation of the IP, divided by type of activity by year in the prices of the corresponding year using forecast price indices; calculation of tariff consequences of IP implementation; calculation of the efficiency of investment of funds. Financial plan Regional Energy Commission of the Vologda Region

The IP must additionally contain information: - about the activities included in the concession agreement; - on the volume of expenses financed from the grantor’s funds for the creation and (or) reconstruction of the object of the concession agreement; - about the amount of expenses for the use (operation) of the specified facility; - to provide the concessionaire with state or municipal guarantees; - about the amount of expenses assumed by the grantor; - on the amount of the grantor’s fee under the concession agreement for each year of the validity period of the concession agreement In the event of concluding a concession agreement Composition of the investment program Regional Energy Commission of the Vologda Region

The procedure for approving investment programs of the Regional Energy Commission of the region If the IP draft in terms of content complies with paragraph 410 of the resolution, then it sends the draft IP for approval to the compulsory medical insurance (within 3 working days) the content corresponds to paragraph 410 of the resolution Local government body (CHI) Heat supply (heating network) organization (TSO) The REC of the compulsory medical insurance region, within 30 days from the date of receipt, reviews the draft IP and sends to the REC of the region the agreed IP or refusal of approval. Assesses the availability of tariffs for consumers and the costs of implementing IP measures (within 20 days) and makes a decision on approval or refusal approval of the IP Approval of the IP must be completed no later than October 30 of the year preceding the year in which the implementation of the IP began. In case of refusal by the region's regional energy commission, the TCO finalizes the IP within 30 days and the region's regional energy commission carries out re-approval with the compulsory medical insurance. Sends the draft IP indicating the reasons for the refusal of approval from the compulsory medical insurance. TCO within 3 days from the date of receipt of the refusal Refusal to approve with an indication of the reasons within 3 days from the date of the decision If the IP project does not comply with Resolution 410, then it returns to TCO within 7 days indicating the sections requiring improvement Approval of the heat supply scheme of the Moscow Region Approval investment program (IP) Development of a draft investment program (IP) in accordance with the approved heat supply scheme Sends by March 15 of the year preceding the period for the start of the implementation of the IP Agreed project IP Finalization of the project IP: - Revision of the composition of activities and costs; - Search for other sources of financing Elimination of comments within 15 working days from the date of receipt of comments by the Regional Executive Committee of the region Repeated approval with the compulsory health insurance is not required if the implementation deadlines and the composition of the activities have not changed. If the compulsory health insurance company has not notified the Regional Energy Commission of the region about the decision made within the specified period, the individual entrepreneur is considered agreed upon

The local government body refuses to approve the IP for the following reasons; the IP does not ensure the implementation of measures for the development of the heat supply system included in the heat supply scheme of the municipal formation of the compulsory health insurance; it was decided that as a result of the implementation of the IP, reliability and energy efficiency indicators will not be achieved; the Regional Energy Commission of the region refuses approval IP for the following reasons: Unavailability of tariffs for consumers (except for cases where refusal due to unavailability of tariffs will lead to the impossibility of fulfilling obligations in accordance with the concession agreement) Excess of costs for the implementation of IP activities over costs for the implementation of these activities, determined according to enlarged estimated standards Excess of the amount of expenses for the implementation of the approved IP, and expenses incurred for the implementation of activities included in the IP of the regulated organization, approved from the moment the concession agreement is concluded, above the maximum amount of expenses for the creation and (or) reconstruction of the object of the concession agreement, which are indicated in the concession agreement Reasons for refusal of approval and approval of the investment program Regional Energy Commission of the Vologda Region

Construction, reconstruction or modernization of central heating supply system (DHS) facilities in order to connect new consumers construction of new heating networks in order to connect consumers (indicating the sections of heating networks under construction, their diameter and length, other technical characteristics); construction of other facilities, with the exception of heating networks, in order to connect new consumers (indicating the facilities and their technical characteristics); increasing the capacity of existing heating networks in order to connect new consumers; increasing the capacity and productivity of existing facilities (except heating networks) in order to connect new consumers. Groups of activities and sources of financing of the investment program Source of financing: connection fee (technological connection) Regional Energy Commission of the Vologda Region

Groups of activities and sources of financing of the investment program Construction, reconstruction or modernization of central heating facilities not related to the connection of new consumers Reconstruction or modernization of existing central heating facilities in order to reduce the level of wear and tear Activities aimed at increasing environmental efficiency, achieving the planned values of indicators of reliability and energy efficiency of central heating facilities , increasing the efficiency of the central heating system Decommissioning, conservation and dismantling of central heating facilities Source of financing: Own funds: depreciation charges; profit directed to investment; other own funds, including from the issue of securities Raised funds: loans; loans; other raised funds. Budgetary financing Other sources of financing, including leasing

Changes to the investment program are made in the manner established for the approval of investment programs before December 1 of the corresponding year. In case of changes to the heat supply scheme, the regulated organization applies to the regional energy commission to make changes to the investment program. Changes made to the investment program and related to the redistribution of costs for the implementation of investment projects within 5 percent of the established amount of costs for the implementation of these projects, provided that the total costs for the implementation of the investment program do not increase, are carried out without coordination with local governments. Amendments to the investment program Regional Energy Commission of the Vologda Region

Program of activities for the construction, reconstruction and (or) modernization of heat energy sources and (or) heat networks in order to develop, increase the reliability and energy efficiency of the heat supply system, connect (technological connection) heat-consuming installations of heat energy consumers to the heat supply system; approval of investment programs is carried out by executive authorities of the constituent entities of the Russian Federation (Regional Energy Commission of the Vologda Region) in agreement with local governments of settlements and urban districts. The investment program should include activities whose feasibility is justified in the heat supply schemes of the relevant settlements and urban districts. Investment program of an organization carrying out regulated activities in the field of heat supply

General provisions for the development of heat supply schemes. Developed by: authorized local government bodies of settlements and urban districts; - legal entities; - or jointly by local governments and legal entities. In the case of development of a draft heat supply scheme by heat supply and (or) heating network organizations, the costs of developing a heat supply scheme are not taken into account when setting tariffs in the field of heat supply. - on the basis of territorial planning documents of a settlement, urban district, approved in accordance with the legislation on urban planning activities; - in accordance with the requirements for heat supply schemes approved by Decree of the Government of the Russian Federation No. 154; - is consistent with the development programs for electricity, gas, and water supply; Requirements for development The heat supply scheme is developed for a period of at least 15 years (usually for the period for which the General Plan of the city is approved) in compliance with the following principles: - efficiency of heat supply; - ensuring the priority of safety and reliability of heat supply to consumers; - ensuring energy use of combined generation of thermal and electrical energy; - minimizing heat supply costs per unit of thermal energy for the consumer in the long term. Developed based on the following documents

16 section 1. Indicators of future demand for thermal energy (power) and coolant within the established boundaries of the territory of the settlement, urban district; Section 2. Perspective balances of thermal power of thermal energy sources and thermal load of consumers; section 3. Prospective coolant balances; Section 4. Proposals for the construction, reconstruction and technical re-equipment of thermal energy sources; Section 5. Proposals for the construction and reconstruction of heating networks; Section 6. Prospective fuel balances; section 7. Investments in construction, reconstruction and technical re-equipment; Section 8. Decision on determining a single heat supply organization (organizations); Section 9. Decisions on the distribution of heat load between heat energy sources; Section 10. Solutions for ownerless heating networks. Contents of the heat supply diagram

17 Chapter 1. The current situation in the field of production, transmission and consumption of thermal energy for heat supply purposes; Chapter 2. Future consumption of thermal energy for heat supply purposes; Chapter 3. Electronic model of the heat supply system of a settlement, urban district; Chapter 4. Prospective balances of thermal power of thermal energy sources and thermal load; Chapter 5. Future balances of the productivity of water treatment plants and the maximum consumption of coolant by heat-consuming consumer installations, including in emergency modes; Chapter 6. Proposals for the construction, reconstruction and technical re-equipment of thermal energy sources; Chapter 7. Proposals for the construction and reconstruction of heating networks and structures on them; Chapter 8. Prospective fuel balances; Chapter 9. Assessing the reliability of heat supply; Chapter 10. Justification of investments in construction, reconstruction and technical re-equipment; Chapter 11. Justification of the proposal to determine a single heat supply organization. Supporting materials for the heat supply scheme

The investment program is developed by a regulated organization based on the requirements of Decree of the Government of the Russian Federation dated May 5, 2014 No. 410 “On the procedure for coordination and approval of investment programs of organizations carrying out regulated activities in the field of heat supply, as well as requirements for the composition and content of such programs (except for such programs approved in accordance with the legislation of the Russian Federation on the electric power industry)".

Coordination and approval of investment programs in the field of heat supply is carried out in the following order:
1. The regulated organization submits the investment program for approval to the Ministry of Fuel and Energy Complex and Housing and Communal Services of the Arkhangelsk Region (hereinafter referred to as the Ministry) before March 15 of the year preceding the start of its implementation.
2. If the investment program complies with the Rules of Decree of the Government of the Russian Federation of May 5, 2014 No. 410, the ministry, within 3 working days from the date of receipt of the investment program from the regulated organization, sends it for approval to the local government bodies of settlements, urban districts in whose territory the regulated The organization operates in the field of heat supply. If the investment program does not meet the requirements of the Rules, the ministry, within 7 days from the date of receipt of the investment program, makes a decision on its return for revision. The regulated organization submits a revised investment program within 15 working days from the date of receipt of the ministry's comments.
3. The local government body reviews the investment program within 30 days from the date of its receipt from the ministry and notifies it of the approval (refusal of approval) of the investment program within 3 days from the date the corresponding decision is made. If the local government body does not notify the ministry of the decision within the specified period, the investment program is considered agreed upon.
4. The Ministry, within 20 days from the date of receipt from the local government body of the decision to approve the investment program, reviews the investment program and, based on the results of the review, makes a decision on approval of the investment program or on refusal to approve the investment program and the need for its modification.
5. The investment program must be approved no later than October 30 of the year preceding the start of the investment program.
6. Control over the implementation of investment programs is carried out by the Ministry of Fuel and Energy Complex and Housing and Communal Services of the Arkhangelsk Region together with the Agency for Tariffs and Prices of the Arkhangelsk Region.

1. The basis for the development of an investment program is the terms of reference for the development of an investment program, approved by the local government, taking into account:

1) the results of a technical inspection of centralized hot water supply, cold water supply and (or) sanitation systems;

2) planned values of indicators of reliability, quality, energy efficiency;

3) water supply and sanitation schemes;

4) a plan for reducing discharges, a program for increasing environmental efficiency, an action plan for environmental protection;

(see text in the previous edition)

5) decisions of local governments to terminate hot water supply using open heat supply systems (hot water supply) and to transfer subscribers whose facilities are connected (technologically connected) to such systems to other hot water supply systems.

(see text in the previous edition)

2. Approval of an investment program without an approved water supply and sanitation scheme is not allowed.

3. The investment program must contain:

1) planned values of indicators of reliability, quality, energy efficiency;

(see text in the previous edition)

2) a list of measures for the construction of new, reconstruction and (or) modernization of existing facilities of centralized water supply and (or) sanitation systems, including measures necessary for connection (technological connection) of new subscribers;

(see text in the previous edition)

3) the volume of financial needs necessary for the implementation of the investment program, indicating the sources of financing;

4) schedule for implementing the investment program activities;

5) calculation of the efficiency of investing funds;

6) preliminary calculation of tariffs in the field of water supply and sanitation;

7) other information.

4. The investment program includes action plans to bring the quality of drinking water into compliance with established requirements, action plans to bring the quality of hot water into compliance with established requirements, plans for reducing discharges, programs to improve environmental efficiency, and action plans for environmental protection.

(see text in the previous edition)

5. The investment program is approved by the authorized executive body of a constituent entity of the Russian Federation or a local government body if the law of the constituent entity of the Russian Federation has delegated powers to approve the investment program. If an investment program is approved by the authorized executive body of a constituent entity of the Russian Federation, such a program is subject to approval by the local government body before its approval. These bodies may engage independent organizations to analyze the feasibility of the investment program. The investment program agreed upon by the local government body is sent to the authorized executive body of the constituent entity of the Russian Federation in the field of state regulation of tariffs by the organization providing hot water supply, cold water supply and (or) sanitation. Action plans to bring the quality of drinking water into compliance with established requirements, action plans to bring the quality of hot water into compliance with established requirements are also subject to approval by the territorial body of the federal executive body exercising federal state sanitary and epidemiological supervision.

(see text in the previous edition)

6. The authorized executive body of the constituent entity of the Russian Federation assesses the availability for subscribers of tariffs of an organization providing hot water supply, cold water supply and (or) sanitation, calculated taking into account the costs of implementing the investment program, including taking into account the possibility of implementing these activities through loans and loans, repayment of which is carried out in subsequent periods of tariff regulation. If the tariffs of such an organization are unavailable to subscribers, local governments, together with government bodies of the constituent entities of the Russian Federation and the organization providing hot water supply, cold water supply and (or) sanitation, determine other sources of financing the investment program.

7. The volume of financial needs for the implementation of the investment program must be sufficient to finance the activities provided for by the investment program, but not exceed the aggregated price standards for the creation of various types of capital construction facilities for non-production purposes and engineering infrastructure facilities, approved by the federal executive body exercising the functions of developing state policy and legal regulation in the field of housing and communal services.

(see text in the previous edition)

8. If hot water supply is carried out using open heat supply systems (hot water supply), programs for financing measures for their development (termination of hot water supply using open heat supply systems (hot water supply) and transfer of subscribers connected (technologically connected) to such systems , for other hot water supply systems) are included in the investment programs of heat supply organizations approved in accordance with the procedure established by the legislation of the Russian Federation in the field of heat supply, when using thermal energy sources and (or) heating networks of which hot water supply is provided. The costs of financing these programs are taken into account as part of tariffs in the heat supply sector.

(see text in the previous edition)

9. If an organization providing hot water supply, cold water supply and (or) sanitation enters into a concession agreement, the object of which is a public infrastructure system, the sources of financing for the investment program are determined in accordance with the terms of the concession agreement. If the investment program changes, the volume of investments that the concessionaire undertakes to attract to finance the investment program is not subject to change. Upon termination of the concession agreement, the grantor ensures, within the terms established by the concession agreement, the return of the invested capital to the concessionaire, with the exception of the invested capital, the return of which is taken into account when setting tariffs for the organization providing hot water supply, cold water supply and (or) sanitation.

10. The investment program is developed for at least three years and can be adjusted annually taking into account changes in the objective conditions of the activities of the relevant organizations.

(see text in the previous edition)

11. The procedure for the development, coordination, approval and adjustment of investment programs (taking into account the specifics of the development, coordination, approval of investment programs of organizations providing hot water supply, and the content of such programs), including action plans to bring the quality of drinking water into compliance with established requirements , action plans to bring the quality of hot water into compliance with established requirements, requirements for the composition of investment programs, technical specifications for the development or adjustment of the investment program, as well as criteria for making a decision on the coordination and approval of the investment program and the procedure for resolving disagreements on the coordination and approval of the investment program programs are established by the Government of the Russian Federation.

12. Approved investment programs of organizations providing hot water supply, cold water supply and (or) sanitation must contain measures necessary and sufficient for such organizations to fulfill their obligations to achieve the planned values of reliability, quality, and energy efficiency indicators included in the investment programs.

13. Approved investment programs of organizations operating under a concession agreement, the object of which are centralized hot water supply, cold water supply and (or) sanitation systems, individual objects of such systems, must contain the main activities included in the concession agreement in accordance with the legislation of the Russian Federation on concession agreements. At the same time, the volume of financial needs necessary for the implementation of these investment programs, with the exception of expenses financed by connection fees (technological connection), should not exceed the least of the following values:

1) the amount determined on the basis of the aggregated price standards for the creation of various types of non-production facilities and engineering infrastructure facilities specified in Part 7 of this article and on the basis of the main activities included in the concession agreement in accordance with the legislation of the Russian Federation on concession agreements;

2) the maximum amount of expenses provided for by the concession agreement in accordance with the legislation of the Russian Federation on concession agreements for the creation and (or) reconstruction of the object of the concession agreement, which are expected to be carried out during the entire period of validity of the concession agreement by the concessionaire, as well as by the grantor, if the terms of the concession agreement provide for the acceptance the concession grantor bears part of the costs for the creation and (or) reconstruction of the object of the concession agreement.

Ph.D. SOUTH. Muntz, Associate Professor of the Department of Energy and Industrial Management Systems of the Higher School of Economics and Management of the Ural Federal University (Ural Federal University);
Doctor of Technical Sciences V.A. Muntz, Head of the Department of Industrial Thermal Power Engineering, Ural Energy Institute, UrFU, Ekaterinburg

Characteristic features of investment analysis in the field of heat supply and participants in the investment process

Sources of financing for investment programs in the field of heat supply can be the organization’s own funds, funds from budgets of all levels and borrowed funds. Methodologically incorrect is the widespread opinion that the organization’s own funds or budgetary funds are “free”, because any capital, regardless of its source of origin, has its own value and must work.

One of the methods to ensure a return on investment in heat supply, according to current legislation, may be the approval of tariffs for three to five years based on long-term parameters using the rate of return on invested capital. When developing the procedure for applying this method to the heat supply sector, it is advisable to take into account the rate of return on all attracted capital (equity and borrowed funds).

Currently, in the practice of investment analysis, often, by analogy with financial planning for the development of an organization, a cash flow budget (CFB) of an investment project is drawn up and analyzed, which includes the operational, investment and financial parts (another name for the CFDS of the project is the “current account model”), and the calculation of project performance indicators for its various participants is carried out, allowing one to determine the optimal parameters for project implementation from the point of view of achieving equal efficiency of participation in the project.

Example of analysis of an investment project in the field of heat supply

Let us illustrate the proposed methodology for analyzing the effectiveness of an investment project, taking into account the parity of interests of its participants, using a real example of the construction of a heat source in one of the municipalities of the Sverdlovsk region.

Investment project data:

■ thermal power of the boiler house - 16 MW;

■ the amount of capital investments in 2009 prices - 27.5 million rubles. without VAT;

■ supply of thermal energy - 36 thousand Gcal/year;

■ the cost of thermal energy production is 592.7 rubles/Gcal without VAT.

It is accepted that the project is financed 60% by borrowed funds (bank loan) and 40% by own funds (equity capital).

The weighted average cost of capital used in discounting is determined based on the specified interest rate on borrowed funds (18% per annum) and the amount of dividend payments. In the calculation, it is assumed that the dividend percentage is 3% per annum of the share capital.

In this case, the weighted average cost of capital is determined by the obvious relationship:

where r equity and r credit are the cost of equity and debt capital, respectively, in shares of a unit; a share and a loan are the shares of equity and borrowed capital in the total amount of investment in the project.

When analyzing the effectiveness of a project for various participants in the literature (for example,) there is an opinion about a significant reduction in the payback period of the project for a credit institution compared to the corresponding indicator for shareholders. The reason is that when analyzing the project, the need to repay both borrowed and own funds was not taken into account. However, the principle of maintaining parity of interests of project participants implies that all participants have the right to both receive income from the project and the opportunity to exit the project after achieving payback. In this regard, the need to take into account the return of equity (share capital) is one of the factors in achieving equal efficiency for project participants.

The effectiveness of the project “as a whole” and for participants was determined by calculating the discounted payback period (or the payback period as the period of full return of investments, taking into account the payment of interest and dividends) based on the calculation of the total net discounted cash flow (NDCF) and the balance of outstanding investments.

To calculate the payback period based on the NPV, the following expression was used:

where j is the time parameter; τ 0 - payback period of the project; CFj and Ij are operating cash flow and investments at the jth point in time.

The results of calculating the effectiveness of the project, carried out using this model, showed that the discounted payback period for all project participants is the same and amounts to 7 years, i.e. the effectiveness of the project for each of its participants corresponds to the effectiveness of the project as a whole. The calculation results for 9 years of project implementation are presented in the table.

Table. Key performance indicators of the project “as a whole” and for individual participants.

conclusions

Calculating the effectiveness of a project from the point of view of its participants must take into account the possibility of returning all funds invested in the project, otherwise the effectiveness indicators for individual participants may be artificially low or inflated compared to the effectiveness of the project “as a whole.” The proposed methodology allows us to develop conditions for the return of funds that ensure parity of interests of participants in the investment process.

Literature

1. Vilensky P.L., Livshits V.N., Smolyak S.A. Assessing the effectiveness of investment projects: Theory and practice: a textbook. 4th ed., revised. and additional M.: Publishing house "Delo" ANKh. 1104 p.

2. Koltsova I.V., Ryabykh D.A. Practice of financial diagnostics and project assessment. M.: LLC “I.D. William"

3. Lekomtseva Yu.G. Methodological features of the analysis of profitability of investments in the energy sector // Industrial energy. 1996. No. 12.

4. Munts Yu.G., Chazova T.Yu. Development of the economic part of a business plan for an investment project: educational and methodological manual. Ekaterinburg: GOUVPOUGTU-UPI, 2006. 130 p.