Annual society budget: compare recurring costs and planned repairs
04 Nov 2026
Quick answer
A good housing society maintenance bill format is one a member can check without phoning the treasurer. It names the society and the member, states the period, lists each charge with the basis the society approved, shows what was brought forward and what was paid, and ends with one clear amount and due date.
This guide is for treasurers and committees. It separates what the law says, what your society decides, and what makes a bill easy to read.
What the law says and what your society decides
The West Bengal Co-operative Societies Act 2006 says members hold an undivided interest in the common areas, and that maintenance, repair and replacement of common areas follow the by-laws and municipal rules, with costs shared among members as prescribed (s.92). A society must also display its name, registered office and registration number (s.18). The Rules list the books a society must keep, including the cash book, receipt books and vouchers, and the general ledger (Rule 67).
The Act does not hand you a bill template. The amount, the basis (per flat, per square foot or a mix), the billing cycle, any interest on late payment and any fund contributions are matters for your by-laws and general body. Check them before you design the bill.
The ten parts of a clear bill
| Part | What to show |
|---|---|
| 1. Header | Society name, registration number, registered address |
| 2. Bill number and date | A running number that never repeats |
| 3. Member and unit | Member name as in the register, flat number, area used for billing |
| 4. Period | The month or quarter covered |
| 5. Charges | One line per head, with the rate and basis |
| 6. Brought forward | Balance from the previous bill |
| 7. Payments received | Date, mode, reference and receipt number |
| 8. Amount due | One figure, with the due date |
| 9. How to pay | Society bank account name and payment reference to quote |
| 10. Queries | Who to contact, and the resolution reference for the rates |
Worked example: a 24-flat society
Example only. All figures are invented to show the method. They are not real data and not suggested rates.
| Head (example) | Monthly cost |
|---|---|
| Security services | Rs 48,000 |
| Housekeeping | Rs 24,000 |
| Common-area electricity | Rs 18,000 |
| Lift maintenance contract (two lifts) | Rs 6,000 |
| Pump and plumbing upkeep | Rs 4,800 |
| Office, bank charges, stationery | Rs 3,600 |
| Total | Rs 1,04,400 |
Rs 1,04,400 divided by 24,000 sq ft gives a rate of Rs 4.35 per sq ft. For flat B-3 of 1,100 sq ft the September bill reads:
| Line | Amount (example) |
|---|---|
| Balance brought forward from August bill | Rs 5,285 |
| Less: paid 8 Aug by UPI, ref. ending 4417, receipt R-0812 | (Rs 5,285) |
| Maintenance, 1,100 sq ft at Rs 4.35 | Rs 4,785 |
| Repair fund contribution, per flat | Rs 500 |
| Amount due by 10 September | Rs 5,285 |
A member can check every number: the rate from the budget, the area from the member record, the payment from their own bank statement.
Mistakes that cause disputes
- A single "maintenance" figure with no breakup or basis.
- Interest or penalty added without a by-law or resolution behind it.
- Payments shown without a date or reference, so members cannot match them.
- Bills issued in the tenant's name, so the member's account is unclear.
- A one-off repair levy folded into the monthly figure without explanation.
- Rounding that differs from bill to bill.
If a member says they paid but the bill shows a balance, use the reconciliation checklist before arguing. The figures on the bill should come from the approved annual budget, and unpaid balances need an accurate arrears statement before reminders go out.
Doing this on COOPMAN
COOPMAN keeps a maintenance ledger and payment records per unit, and a society can give its accountant scoped finance access to prepare bills without full committee rights. Society charges are set by the society; any platform fee is shown before you pay. See the society management guide.
This article is general information, not legal advice.
Maintenance bill: frequently asked questions
Should maintenance be charged per flat or per square foot?
That is a decision for your society under its by-laws and general body resolutions. The Act has a section headed "unit of assessment" for housing societies (s.91), but its content was not checked for this article. Whatever basis you use, print it on the bill.
Can a bill include a late-payment interest line?
Only if your by-laws or a general body resolution provide for it. Print the rate, how it is calculated and the resolution reference, and show interest as a separate line so it is never confused with the maintenance itself.
Should the tenant's name appear on the bill?
The bill is addressed to the member, because maintenance is a member's liability under the society's by-laws. If a tenant pays on the member's behalf, the receipt can say "paid by" with the tenant's name, but the account stays in the member's name.
How often should bills be issued?
At whatever interval your society has decided, usually monthly or quarterly. What matters is that the period is printed on every bill and that the schedule does not change without a recorded decision.
What if a rate changes in the middle of the year?
Show the old and new rate with the effective date and quote the decision that approved the change. For the first bill after the change, add a one-line note so members can see why the amount moved.
Sources and review
- West Bengal Co-operative Societies Act 2006, s.92 (rights of members of a housing society) – Indian Kanoon indiankanoon.org
- West Bengal Co-operative Societies Act 2006, Gazette copy (FAOLEX) faolex.fao.org
- West Bengal Co-operative Societies Rules 2011, notification copy (ICMAI) icmai.in
Facts checked against the sources listed on 3 October 2026.
Next step: read the society management guide.
