Upon completion of construction of a facility, its readiness for operation is confirmed by the acceptance committee, which is documented in a special document - an acceptance certificate in the KS-14 form (we will provide a sample at the end of the article ). This is a unified form approved by the State Statistics Committee (Resolution No. 71a dated October 30, 1997). The organization has the right to use a unified form (KS-14) or develop the document form independently. It should be taken into account that in any case, the primary documents used by the organization must include the mandatory details specified in Part 2 of Art. 9 of the Law “On Accounting” No. 402-FZ dated December 6, 2011.
Hat KS-14
The first part of the KS-14 act includes the following information:
- date and number of drawing up the acceptance certificate of the completed construction project by the acceptance committee;
- name of the contractor organization according to the constituent documents indicating the OKPO code (from the registration papers of the organization);
- address of the construction site being accepted (city, street, house/building);
- the enterprise that appointed the commission for acceptance of the construction project;
- date and number of the administrative document (order) approved by the acceptance committee.
Form KS-11. Acceptance certificate for a completed construction project
As stated above, it is quite simple to understand how the KS-11 differs from the KS-14. The difference between KS-11 and KS-14 is the indication of the acceptance committee data. Otherwise, KS-11 and KS-14 have a similar structure, so the examples of filling KS-11 and KS-14 are largely identical.
KS-11 is also not particularly difficult. This form of the act is also unified and approved by the above-mentioned Resolution of the State Statistics Committee of Russia. In addition, it is easy to download the KS-11 form by using an Internet search. From the search results it is possible to select resources for downloading samples. The option of independently creating the form of the act according to the approved sample is also relevant. It should be noted that sometimes samples of the KS-11 act are included in the sample forms in various estimate programs and software systems, for example, sometimes you can find KS-11 in “Grand Estimate”. Although, as mentioned above, to obtain samples of both KS-11 and KS-14, no special software is required, because both acts are most often drawn up in ordinary office programs such as MS Office and MS Excel.
Filling out data in KS-14
The following are the conditions for signing the act, namely:
Column 1. The full name of the construction project on which the contractor worked, indicating its address (city, street, house/building), is entered here.
Column 2. This includes the name of the government agency that issued the construction permit.
Column 3. This line contains information about subcontractors, that is, companies that also took part in construction work. If there are none, then this line can be skipped.
Column 4. Here you must enter the full name of the company - the general designer who developed the design and estimate documentation for the construction of this completed facility, indicating its address. Also, if any, other organizations that participated in the development of this documentation. If there are no such organizations, it should be noted that all design and estimate documentation was created entirely by one company.
Column 5. Provides a link to the document on the basis of which the initial design data was issued.
Column 6. This line includes information about the company that approved the design and estimate organization (as a rule, this is the construction customer, but sometimes an investor or other interested structure), as well as the approval date and document number.
Column 7. The period of construction and installation work is entered in these cells, indicating clear dates for the start and end of construction (month and year only).
How the act is drawn up
Form KS-14 is filled out by the contractor in such a number of copies that there are enough copies for all parties to the transaction: the customer, the investor, the contractor, and representatives of the acceptance committee. In this case, the composition of this commission is agreed upon by the customer of the contract work or the investor.
If you study the sample KS-14 (it can be seen below), it will become clear that the form includes real prices for work that were in effect in the current year.
Relevant documents must be attached to the KS-14. Their list is given in the Temporary Regulations, which are not currently in force, recommended by the letter of Rosgosstroy dated 07/09/1993 No. BE-19/11-13. After the cancellation of this provision (letter of Rosgosstroy dated October 31, 2001 No. SK-5969/9), the list of necessary documents that are attached to KS-14 is approved by the parties in the contract agreement based on the norms of the current legislation and building codes.
Filling out the table on the second page
The eighth column of the acceptance certificate includes two tables. The first of them contains six columns and applies to any construction projects, except residential buildings.
Column 1. Here you need to enter the name of the main indicator of the construction project (power, capacity, throughput, number of jobs, productivity, length, volume, etc.);
Column 2. The unit of measurement of the previous indicator is indicated here (cubic meters, square meters, etc.);
Columns 3-6. These columns contain information about how many total units of measurement for each previously specified indicator this object includes (according to the project and actually).
Table Option B is filled in only when the construction site is a residential building. It has four columns, which also contain indicators and units of measurement (according to the project and actually).
Form and sample 2021
Each organization can use not only a single form of act, but also samples that have been developed independently. However, in any case, they must reflect all the essential details:
- number, date and title of the document;
- contractor's name;
- full address of the constructed facility;
- receiving party: name, data for each member of the commission;
- characteristics of the object (for more details, see below);
- the cost of all work;
- fact of acceptance of the building (signatures, transcripts of signatures, date).
A blank form and a finished sample are provided below.
Sample filling:
Filling out the third page
Column 9. Here you should refer to the application (i.e. indicate its number), which contains information about acts of acceptance of equipment installed at the facility;
Column 10. There should be a link to the application, which indicates acceptance certificates, certificates, etc. documents on communications included in the construction project.
Column 11. This small table contains information about all other work carried out on landscaping, improvement of roads, sidewalks, construction of sports, play, and utility buildings related to the main object of the completed construction (with a clear indication of the units of measurement, volume and deadline for completion of the work).
Columns 12-13. Here the numbers indicate the final cost of the construction project according to the design estimates, dividing the amount into the cost of construction and installation work performed and the cost of equipment, tools and inventory.
Column 14. Here is a reference to the number of the application, which contains a complete list of documentation that is an integral part of this act, in other words, has evidentiary weight in relation to it.
Column 15. Any additional conditions accompanying the fact of acceptance of the constructed building/structure are entered in this line.
Main purpose
The type and purpose of the building does not matter - the form takes on residential buildings, office centers, industrial premises and other real estate. In a legal sense, signing the act means that the receiving party has no claims against the developer.
Thus, the document performs 4 functions:
- Confirms the fact of acceptance of the object.
- Serves as the main evidence that the receiving party has no complaints about the quality of the developer’s work.
- Serves as the basis for further inclusion of the finished object in fixed assets.
- Reflects information about the cost of the object, which was initially provided for in the project (in the estimate), as well as the actual cost (accepted fixed assets).
Form KS-14 is drawn up in several original copies, which have the same legal force. The number of copies depends on the number of interested parties:
- Customer of the work.
- Investor.
- Contractor (developer).
- Representative of the commission for acceptance of the object.
Thus, the act not only reflects the very fact of acceptance of the object, but also serves as a legal basis for the final transfer of funds from the customer (and other interested parties) in favor of the contractor (construction company) for all construction work performed.
The need to sign the act is specified in the Civil Code (Article 753). It is the signing of the document that gives rise to the fact that the customer is obligated to make all payments in favor of the developer.
Signatures of the parties
After the entire document is completed, the acceptance committee must make a decision that the construction project is completed in accordance with the project and meets all requirements for sanitary and epidemiological, environmental, fire, building rules, regulations and government standards and is ready for commissioning .
All members of the acceptance committee must put their signatures on this decision, with the obligatory decoding of their full names and positions.
Conditions for drawing up the form
The constructed object is accepted by the acceptance committee representative and the customer after they have examined and checked it. Also, before acceptance, all documents submitted by the contractor are examined, which must confirm that the property constructed by him corresponds not only to the approved project, but also to accepted norms and standards, and also that all conclusions of supervisory authorities were taken into account in the work.
Based on KS-14, the contractor prepares statistical reports, which are submitted in the prescribed manner. In this case, the corresponding property is shown in the report that is submitted during the period of its actual commissioning. To register the fact of commissioning, the user of real estate or the customer of contract work must contact the executive authorities at the location of the facility.
To find out whether an unfinished construction project is subject to property tax, read the material “Property tax - an unfinished construction project.”
Acceptance of work: legal requirements
The customer is obliged to inspect and accept the result of the work performed within the time frame and in the manner provided for in the contract. In this case, inspection and acceptance must be carried out with the participation of the contractor. If the customer discovers deficiencies in the work during the acceptance process, he must immediately report this to the contractor (Clause 1 of Article 720 of the Civil Code of the Russian Federation).
In this case, the act or other document certifying acceptance must indicate the identified deficiencies or must provide for the possibility of subsequent submission of a requirement to eliminate the deficiencies (clause 2 of Article 720 of the Civil Code of the Russian Federation).
When the customer accepts the work without inspection, he will subsequently not be able to refer to obvious deficiencies that could have been identified during the usual method of accepting work. Unless, of course, otherwise provided by the contract (clause 3 of Article 720 of the Civil Code of the Russian Federation).
And if the customer discovers hidden defects after acceptance, i.e. defects that could not be identified during the usual acceptance method, incl. which were deliberately hidden by the contractor, then the customer must notify the contractor about such defects within a reasonable time (clause 4 of article 720 of the Civil Code of the Russian Federation).
If a dispute arises between the customer and the contractor regarding deficiencies in the work performed or their causes, an examination may be appointed. The costs for it are generally borne by the contractor, except in cases where the examination has not established a violation by the contractor of the contract or a connection between the actions of the contractor and the identified deficiencies. In this case, the examination must be paid for by the party that requested it. If the examination was appointed by agreement of the parties, the costs for it are divided equally by the customer and the contractor (clause 5 of Article 720 of the Civil Code of the Russian Federation).
