font size

Order of the Defense Minister of the Russian Federation of March 28-03-2008 138 on approval of the procedure for conducting property and obligations in ... Actual in 2018

I. General provisions

1. This procedure determines the rules for conducting property inventory and commitments to the main command of the species of the Armed Forces Russian Federation <*>, commanders of military districts (fleets), childbirth forces of the Armed Forces, the main and central administrations of the Ministry of Defense, the associations, compounds, military units, military commissariatants and the organizations of the Armed Forces, the activities of which are funded from federal budget (hereinafter referred to as military units).

2. For the inventory of property and obligations of the military unit (hereinafter referred to as the inventory) is appointed by the commander of a permanent inventory commission.

In order to carry out a one-time inventory for the large amount of work for the inventory in separate divisions of military units, work inventory commissions may be created. Working inventory commissions are subject to the Chairman of the Inventory Commission, which monitors their activities.

In the military unit, consisting on financial support in a centralized financial and economic body (CFEEO), its own inventory commission is created, which includes representatives (representative) of the CFEO.

3. The personal composition of the permanent inventory commission and the working inventory commissions (hereinafter referred to as the inventory commissions) are approved by the order of the commander of the military unit, which obligatory It is brought to receipt to the Chairman of the Inventory Commission and its members and is registered in the journal of accounting for the fulfillment of orders (decisions, orders) on the inventory (form for OKUD), which is conducted by the Chairman of the Inventory Commission.

The chairmen of the inventory commissions are appointed deputy commander of military units, and members of the inventory commissions - military personnel undergoing military service under the contract, and the persons of civilian personnel of various specialties that are not responsible for officials with verifiable officials.

At the time of operation of the inventory commissions, members of the inventory commission are exempt from the performance of official duties on their positions.

The absence of at least one member of the inventory commission during the inventory serves as the basis for recognizing the results of inventory invalid.

4. The main objectives of the inventory are:

identification of the actual availability of property;

establishing property status and its assessment;

compliance with the actual availability of property with budgetary data;

check the completeness of reflection in budget accounting of obligations.

5. Inventory commissions during the work:

check primary accounting documents, budget accounting registers, established reporting and official correspondence;

require from materially responsible persons required certificates (information) and explanations;

check in divisions of military units (in financially responsible persons) the presence, qualitative condition, completeness and conditions for the storage of all financial assets.

Inventory commissions are responsible for:

timely and observance of the order of inventory in accordance with the order of the commander of the military unit;

the completeness and accuracy of entering into inventory inventory (accurate statements) of data on the actual presence (residues) of the objects of fixed assets, unproven and intangible assets, material reserves and finished products, precious metals and stones, calculations and other assets;

the correctness of the instructions in the inventory (accurate statements) of the signs of non-financial and financial assets (name, type, brand and other signs);

the correctness and timeliness of the design of the results of inventory.

6. Inventory consists of the following steps:

a) first stage:

the publication of an order to conduct an inventory, which indicates the composition of the inventory commission, the timing and types of inventory of property and obligations;

development and approval of an inventory plan;

receiving receipts from financially responsible persons;

determination of property balances and obligations under budget accounting data;

b) second stage:

identification, weighing, measuring, calculation and verification of the actual availability of property and obligations;

registration (filling) of inventory describing (accurate statements, acts);

c) the third stage:

comparison of data of inventory materials with budget accounting data;

identifying discrepancies, determining the reasons for the deviations of current estimates from accounting;

registration of the statement of discrepancies according to the results of inventory;

preparation of proposals for reflection in budget accounting results of inventory;

drawing up an act on the results of inventory;

the publication of the order of the commander of the military unit on the approval of the inventory results and on bringing the responsibility of the guilty officials;

making accounting records in the accounting registers on the results of inventory.

7. Prior to the inventory, the financial body of the military unit is obliged to complete the processing of all primary accounting documents on the movement of property and obligations, reflect them in accounting registers and identify balances on the day inventory.

2. To recognize the order of the Minister of Defense of the Russian Federation 2008 N 138.

1. To approve and put into effect the attached procedure for the inventory of property and commitments in the Armed Forces of the Russian Federation.

Open the current version of the document right now or get full access To the system guarantor for 3 days for free!

Order of the Minister of Defense of the Russian Federation of October 16, 2010 N 1365
"On approval of the procedure for conducting an inventory of property and commitments in the Armed Forces of the Russian Federation"

Deputy Minister of Defense
Russian Federation
on financial and economic work

Order of the Minister of Defense of the Russian Federation of October 16, 2010 N 1365 "On approval of the procedure for conducting an inventory of property and obligations in the Armed Forces of the Russian Federation"

Order of the Ministry of Defense of the Russian Federation 1365 2010

Inventory of property and obligations

5. For an inventory in the military unit, a permanent inventory commission is appointed by the orders of the commander.

28. Machines, equipment and vehicles Reflected in Obia as an indication of the factory number technical passport manufacturer and year of manufacture.

63. When inventory the costs of research, experimental work (R & D) conducted by the military authority - the Customer:

results control checks The correctness of the inventory is drawn up with an act of a control check for the correctness of the inventory of values \u200b\u200b(the form of OKD 0317020) and registered in the journal accounting checks in the correctness of the inventory (OKD 0 form 0317021).

check primary accounting documents, budget accounting registers, established reports and official correspondence;

Inventory Commission

To begin with, we note that the inventory is preceded by organizational preparatory activities. First of all, a permanent inventory commission is appointed in the military unit by order of the commander. In accordance with paragraph 5 of about the order of N 1365, representatives of financial and economic services, logistics services, as well as representatives of independent audit organizations may be included in its composition. Paragraph 6 of about N 1365 is allowed at the time of operation of the inventory commissions to exempt from the execution of official duties on the posts of members of the Inventory Commission. This is mentioned in the relevant order of the commander of the military unit.
It should be noted that, according to the Ministry of Finance, the participation of employees of the accounting service in the inventory commission, endowed with the authority to inventory and liabilities, is mandatory (see Letter of 27.11.2014 N 02-06-10 / 60461). In connection with the participation of the accounting service in the work of the Inventory Commission non-financial assets Providing information necessary for inventory.

Note! The lack of at least one member of the inventory commission during the inventory serves as a basis to consider the results of inventory invalid (clause 6 of the order N 1365).

Preparatory activities

In accordance with paragraph 8 of about N 1365 before the onset installed deadlines Inventory The commander of the military unit issues an order to carry out an inventory, which indicates the timing of its holding and types of inventoryed property and obligations. If necessary, the composition of the inventory commission is specified. The order is registered in the journal for monitoring the implementation of orders (decisions, orders) on the inventory (F. 0317019), which is conducted by the Chairman of the Inventory Commission.
The Chairman of the Inventory Commission should depend on all profitable and expenditure primary accounting documents, and the financial body carrying out budget accounting is obliged to complete the processing of all primary accounting documents on the movement of property and obligations, reflect them in accounting registers and identify balances on the day of inventory.

Note. Before the inventory, the Commission should receive the latest profitable and expendable documents on the movement of property at the date of verification.

By the beginning of the inventory, financially responsible persons should provide a receipt for the delivery of all the acquisition and expenditure primary accounting documents on the movement of property and the absence of indefectible or debited property.

Inventory

Checking the actual availability of property is made with the obligatory participation of financially responsible persons and for each storage site. In accordance with paragraph 11 of about N 1365 during the storage of property in different isolated premises, one materially responsible person is carried out inventory in sequentially in storage places, after checking the room is seated (sealed), and the inventory commission goes into a new premises.

Note. The actual presence of material values \u200b\u200bis determined by weighing them, the measurement, recalculation.

Next, you should pay attention to the features that are given in accordance with N 1365.
In accordance with the norms set forth in clause 11 of the order of N 1365 on the material values \u200b\u200bstored in the intact packaging of the supplier, their number is allowed to determine on the basis of the primary accounting documents with a mandatory check in nature (to the sample) of the part of these values.
Rockets and ammunition stored in the standard (regular) container, the integrity of which is not violated and on which the factory labeling and sealing are clearly visible, should be checked according to the data specified in the marking, with a sample check 1-2% of each batch. Determination of weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

Note! In case of detection of discrepancies, the entire batch is subject to verification, and the number of material values \u200b\u200bto be sampled is doubled. When identifying the facts, a shortage of any property of inventory is subject to 100% of the property adopted on the responsible storage of a materially responsible person (paragraph 11 of about N 1365).

In accordance with clause 12 of about N 1365 inventory inventory, the results of fuel measurement in the tanks of machines (aggregates), tanks and other containers should be reflected:
- in the locomotive measurement of fuel in the tanks of cars (f. 6002601);
- (or) the statements of measurements of the amount of fuel and lubricants when removing residues (f. 6002602), the data on which is entered into inventory inventory (accurate statements) (f. 0504087).
When comparing the actual data on the presence of fuel with accounting data, shortages, excess and the magnitude of natural loss formed in the mertineventarization period are determined.

Note. Natural loss of petroleum products is calculated only if their shortage was revealed.

According to paragraph 28 of about N 1365 machines, equipment and vehicles are reflected in OTICI for each object with the factory number on the technical passport of the manufacturer and year of issue.
Simplicate facilities of fixed assets of the same cost, received simultaneously in one of the divisions of the military unit and taken into account in the inventory card accounting of fixed assets (f. 0504032), in the inventory (s) (f. 0504087) are reflected in the names with the number indication.
The objects of the soft inventory, the utensils in operation are checked by examining each item at their locations and for each materially responsible person, on the storage of which they are listed (p. 40 of about N 1365).
Please note that special clothing, shoes and other personal protective equipment sent to washing and repair must be recorded in an inventory inventory (accurate statement) on the basis of primary accounting documents of organizations carrying out these services.

Documenting

Due to the fact that in cases of detection of shortage and embezzlement, the results of the inventory are a legitimate basis for going to law enforcement and judicial authoritiesTheir design should pay more attention.
Order of the Minister of Defense of the Russian Federation of 28.03.2008 No. 139 approved forms of documents used in the financial and economic activities of the Armed Forces of the Russian Federation.
Section VII of this order provides a list of documents used inventory. To them, in particular, are:
- inventory inventory (accurative statement) on objects of non-financial assets (f. 0504087);
- the statement of the fuel measurement in the tanks of cars (f. 6002601);
- the statement of measurements of the amount of fuel and lubricants when removing residues (f. 6002603);
- the statement of weighing tare material reserves (f. 6002603);
- Act on the results of inventory (f. 0504835).
Information on the actual presence of property and reality of accountable obligations should be recorded in inventory inventory (accurate statements), which are compiled by no less than two copies. We add that the number of copies of inventory describing (accurate statements) is determined by the Inventory Commission of the Military Part. It should be borne in mind that one copy of the inventory inventory (accurate statement) is mandatory transmitted to a materially responsible person, and the other is sent to the financial and economic body that carries out the accounting of property and obligations.

Note. When filling out inventory documents, attention should be paid to the norms given in paragraph 16 of about N 1365.

On each page of the inventory inventory (accurate statement), the number of sequence numbers of material values \u200b\u200band their total number in the natural indicators recorded on this page, regardless of which units of measurement material values \u200b\u200bare presented in which units of measurement.
In paragraph 16 of about N 1365, attention is drawn to the attention that inventory inventory (accurate statements) should be filled well without blots. Bringing errors should be produced in all copies of inventory describing (accurate statements) by overclocking incorrect entries and stations over the crossed correct. Corrections should be specified and signed by all members of the Inventory Commission and financially responsible persons.

Note! In inventory friends (accurate statements), it is not allowed to leave empty lines, on the last pages, empty lines are hard.

On the last page of the inventory inventory (accuratory statement), a mark should be made on checking prices, taxiings and counting for signatures of persons who made this check.

Reflection in accounting results of inventory

In accordance with paragraph 80 of about N 1365 inventory inventory (accurate statements) at the end of the inventory and after their relevant design are transmitted by the Chairman of the Inventory Commission on the same day, and if the inventory ended at the end of the working day, the next day to the beginning of work in financial -Economic body where budget accounting is being conducted. Inventory inventories (accurate statements) are transferred to the financial and economic body on the list, signed by the Chairman of the Inventory Commission.
The financial and economic body enters into inventory inventory (accuratory statements) budget accounting data and reflects the inventory results in them, that is, discrepancies between the credentials and the actual presence of property. According to discrepancies, the statement of discrepancies is issued. The discrepancies are surplus, shortage, a balance.

In accordance with paragraph 81 of the order of N 1365 for all shortages and surplus, the balance of the Inventory Commission receives written explanations of financially responsible persons.
By virtue of paragraph 82 of the order N 1365, the Chairman of the Inventory Commission is obliged to submit to the commander of the military unit of the proposal on:
- assigning a shortage due to the guilty persons of the military unit or their write-off at the expense of the federal budget;
- registration of surplus;
- settlement of discrepancies of the actual availability of material values \u200b\u200bwith budgetary data data during a suborter by carrying out the mutual testing of excessive and shortage arising from it.
The final decision on the attribution of the shortcomings due to the perpetrators or their write-off at the expense of the federal budget, according to registration of excessive, as well as the possibility of mutual credit, the auction is made in the manner prescribed in the Ministry of Defense (paragraph 84 of the order N 1365).
Below will consider the reflection of the results on the basis of the exercise inventory of excess (shortage) in accounting.
Reflection in the accounting of excess. In accordance with paragraph 31 of the instructions N 157N * (1) unrecorded objects of non-financial assets identified during the inventory of assets, are accepted for accounting At their current estimated value.
The estimated value is determined on the basis of paragraph 25 of the instructions N 157N, it is recognized by the amount moneywhich can be obtained as a result of the sale of named assets at the date of adoption.
According to the indications of paragraph 7, 12, 16, 23 instructions N 162N * (2) excessive financial results - Credit account 0 401 10 180 "Other revenues".

Example 1.
As a result of the inventory in the warehouse of the military unit, not a computer consisting on accounting. Surplus is reconciled at the current estimated value of 15,800 rubles.
In accordance with the instructions on the procedure budget classification The Russian Federation approved by the order of the Ministry of Finance of the Russian Federation dated 07/01/2013 N 65n, revenues received by the state institution from the detected excessives refer to Article 180 of "Other income" of the Kward.
In the accounting record of the treated institution of surplus will be reflected by the following wiring:

Reflection in accounting shortage. The shortage of property and its spanking within the limits of natural loss standards relate to the costs of production or circulation, over the norms due to the perpetrators.
It should be borne in mind that due to the provisions of instructions on accounting:
- shortages (loss) of material reserves in the amount of norms of natural decrease (including those who came into disrepair) are written off from actual value On the financial result in the debit of account 1 401 20 272 "Sensation of material reserves" (paragraph 26 of the instructions N 162n);
- shortage (loss) of material reserves in excess of natural decrease (including those who came into disrepair), as well as other property are debited from accounting on the financial result in the debit of account 1 401 10 172 "Income from Assess operations" (paragraph 26 of the N Instructions N 162n). The shortage of amortized property belongs to the financial result, taking into account the previously accrued depreciation (clause 10, 13, 17 of the instructions N 162n).

Example 2.
On the refrigerator of the dining room of the military unit at the beginning of October, the remainder of the pork cooled in the first category chilled in the semi-sufficient (minus the norms of natural loss determined in the previous month) was 5,000 kg. For October, the refrigerator entered the cooled pork called category 92,000 kg. During the month, 70,000 kg was spent, sent to freezing - 20,000 kg.
As a result of the inventory in the dining room of the military unit, a shortage of a pork cooled first category was revealed in an amount of 210 kg. The meat was purchased at a price of 250 rubles. per kg.
Norms of natural decrease of food products in the field of trade and catering Approved by order of the Ministry of Industry and Commission of the Russian Federation dated 01.03.2013 N 252 (hereinafter referred to as the order No. 252).
They differ:
- when storing products in warehouses and bases of retailers and catering enterprises and catering (sect. XXXII-XXXV);
- when storing and leave in storeroom catering enterprises (sect. XL-XLIV);
- As listed, incurred from the battle of glass containers with food products in warehouses, bases, retailers and catering enterprises (sect. LII).
In turn, the norms are installed separately for meat and meat products, fish and fish products, dairy and fatty products, confectionery and grocery goods, fruits of processed and forage, vegetables and fresh fruits.
We will calculate the norm of natural loss.
1. Calculate the average shelf life of meat on the refrigerator (in days) by the formula:

The amount of chilled meat residues at the end of the day for the month (kg) + the amount of chilled meat, implemented in the month (kg) + the amount of chilled meat aimed at freezing for the month (kg) / the residue of the chilled meat at the beginning of the month (kg) + the amount of chilled cooled Meat (kg).

Thus, the average shelf life of meat is 1.89 days ((94,000 + 70,000 + 20,000) kg / (5,000 + 92,000) kg). It is rounded this indicator to two.
2. Calculate natural decrease of meat when stored by the formula:

The residue of the chilled meat at the beginning of the month (kg) + received chilled meat (kg) x the rate of natural loss during storage (%) / 100.

In accordance with Section. I Order N 252 The norm of natural loss in storing the pork of the cooled first category for two days is 0.21%. Thus, natural decrease of meat - 203.7 kg ((5,000 + 92,000) kg x 0.21% / 100) in the amount of 50,925 rubles. (203.7 kg x 250 rubles).
3. When carrying out an inventory, the amount of shortage was 210 kg. Thus, 6.3 kg (210 - 203.7) should be attributed to the guilty person. The amount of shortage will be 1,575 rubles. (6.3 kg x 250 rubles).
In accounting, this situation will be reflected as follows:

Example 3.
Inventory was carried out in the military unit, during which a shortage of two sets of special clothing was found in the amount of 1,500 rubles. The Commission of the institution recognized the financially responsible person guilty. Current estimated cost of special clothing At the time of detection, the shortage was 2,000 rubles. The shortage is reimbursed by the guilty face in kind.
In accordance with Art. 238 Tk RF employee is obliged to refund the employer to him the direct valid damage, under which the real reduction in cash or the deterioration of its condition is understood. From Article 248 of the Labor Code of the Russian Federation, it follows that, with the consent of the employer, the employee can transfer equivalent property to compensation for damage. Thus, this issue is solved at the discretion of the administration of the institution, in this case, at the discretion of the commander of the part.
The following accounting records will be made in the accounting institution:

			Amount, rub.
The lack of overalls on the guilty person under the current estimated value
Written from the balance accounting cost of overalls
Reimbursed by the guilty face of a shortage in kind
Adopted in the accounting kits of overalls who received damage to the perpetrator

Reflection in accounting auction. With the inventory of food, there is often a balance, in other words, surplus alone products and a shortage of others.
In accordance with paragraph 83 of the order of N 1365, the test of excess and shortages can be carried out only in the form of an exception in the same period, in the same material personally responsible person, in relation to the material values \u200b\u200bof the same name and in the identity quantities. Conducting a standby is allowed for the same group of material values, provided that the importance in its composition is similar to appearance Or packed in the same packaging (when they are vacated without unpacking containers).

For reference. If the institution has difficulty determining the affiliation of food to one name, it is recommended to use All-Russian Classifier Product OK 005-93 (OKP) approved by the Decree of the State Statistics Committee of the Russian Federation of 30.12.1993 N 301.

In the event that when we occupy a deficiencies in the reimbirth, the cost of missing values \u200b\u200bis higher than the value of the values \u200b\u200bfound in excess, this difference in the cost is subject to responsibility due to the perpetrators.

Example 4.
During the inventory in the buffet of the military unit, the following discrepancies were revealed:
- Surplus sausage "Milk" - 3 kg (cost - 180 rubles / kg);
- Sack of Sausage "Doctoral" - 3 kg (cost - 245 rubles / kg).
In this case, the shortage was formed due to the auction, in which a materially responsible person is guilty.
In the event that when there is a deficiencies with excessive excessive values, the cost of missing values \u200b\u200bis higher than the value of the values \u200b\u200bthat have found themselves in excess, this difference in value refers to the perpetrators. Thus, with a materially responsible person, 195 rubles should be held. ((245 - 180) rub. X 3 kg).
In accounting will be made the following entry:

* * *

Briefly formulate the main conclusions:
1. Inventory in the agencies of the Ministry of Defense is carried out in accordance with Procedure N 1365.
2. According to its results, acts on the results of inventory of property and obligations are drawn up (f. 0504835), which are signed by the Chairman and members of the Inventory Commission and are approved by the commander of the military unit.
3. Inventory results are reflected in the budget accounting and reporting of that month, in which the inventory was completed, and on annual inventory - in the annual budget reporting of the military unit (paragraph 85 of the order N 1365).

─────────────────────────────────────────────────────────────────────────
*(1) Instructions for applying a single accounting account plan for state authorities ( government agencies), local governments, state management bodies extrabudgetary funds, state Academies Sciences, state (municipal) institutions, appliance. Order of the Ministry of Finance of the Russian Federation of 01.12.2010 N 157n.

*(2) Instructions for the application of the plan of budget accounting accounts, utensils. Order of the Ministry of Finance of the Russian Federation of 06.12.2010 N 162n.

S. Valova,
Editor of the magazine "Power ministries and departments:
Accounting and taxation "

Magazine "Power Ministries and Offices: Accounting and Taxation", N 10, October 2015

Topic number 3. "Documentation and

inventory in military unit "

1. The procedure for the inventory of property and obligations in the military unit

2. Documentary registration of inventory results

3. Reflection of inventory results in budget accounting

Literature:

1. Order of the Minister of Defense of the Russian Federation of 01.01.01. No. 222 "On approval of the leadership for the military (ship) economy in the Armed Forces of the Russian Federation" (as amended from 01.01.01).

2. Order of the Minister of Defense of the Russian Federation No. 000 dated 01.01.01 "On approval of the procedure for carrying out property and commitments in the Armed Forces of the Russian Federation".

3. Order of the Defense Minister of the Russian Federation No. 000DSP dated May 7, 2008 "On the financial support and features of budget accounting in the Armed Forces of the Russian Federation".

1. The procedure for the inventory of property and obligations in the military unit

Internal control In the Armed Forces, it is a system of observation and verification of the work of the military unit, compounds, associations of the Ministry of Defense of all kinds of troops for the reason for the validity and effectiveness of adopted management decisions of commanders and the highest commanders, identifying deviations, errors, violations and timely elimination. Under internal control system A combination of techniques and procedures are understood to allow control of entrusted to operational management state property. Among all the techniques and methods, it is impossible to leave the scheduled and unscheduled inventories. The procedure for conducting them in military units we will consider when studying this topic.

Inventory - This is a procedure for periodic verification and documentary confirmation of the presence, condition and evaluation of property and obligations, manufactured to confirm the accuracy of accounting and reporting data. In addition, the holding of sudden unscheduled checks allows financial Services Control maintaining property accounting by financially responsible persons. The procedure for the inventory of property and obligations in the Armed Forces of the Russian Federation approved Order of the Ministry of Defense of the Russian Federation.

Inventory procedure

For inventory in each military unit, a permanent inventory commission should be created.

For the purposes of one-time inventory, with a large amount of work in individual divisions of military units can be created working Inventory Commissions. They obey the Chairman of the Inventory Commission, which monitors their activities.

The personal composition of the permanent inventory commission and the working inventory commissions is approved by the order of the commander of the military unit. The data on its composition is necessarily brought to receipt to the Chairman of the Inventory Commission and its members are recorded in the journal of accounting for the implementation of orders for the inventory (f. OKD 0317019)which is conducted by the Chairman of the Inventory Commission.

The chairmen of the inventory commissions are prescribed deputy commander of military units. Members of the inventory commissions are military personnel undergoing military service under the contract, and the persons of civilian personnel of various specialties that are not responsible for officials with verifiable officials.

The inventory consists of the following three stages, in each of which certain actions are performed.

Stages	Performing events
	The publication of an order to conduct an inventory, which indicates the composition of the inventory commission, the timing and types of inventory of property and obligations; Development and approval of an inventory plan; Receiving receipts from financially responsible persons; Determination of property balances and obligations on budget accounting data
	Identification, weighing, measuring, calculation and verification of the actual availability of property and obligations; Registration (filling) inventory describing (accurate statements, acts)
	Comparison of data of inventory materials with budget accounting data; Identifying discrepancies, determining the reasons for the deviations of current estimates from accounting; Registration of the statement of discrepancies according to the results of inventory; Preparation of proposals for the reflection of E budget accounting results of inventory; Drawing up an act on the results of inventory; The publication of the order of the commander of the military unit on the approval of the results of inventory and on bringing the responsibility of the guilty officials Investment records in the accounting registers on the results of inventory

Before starting checking the actual availability of property, the Commission should receive the last report on the movement of material values \u200b\u200band money. It is necessary in order to financial part Could identify real estates of property and verify them with credentials. Materially responsible persons must submit to the receipts that, by the beginning of the inventory, all expenditure and receipt documents on property were commissioned or transferred to the Commission, all values \u200b\u200breceived as responsible were reconciled, and the dropped out of the expenses. Similar receipts also give individuals who received accountable amounts for the purchase or power of attorney to receive property.

Inventory, it is necessary to check and document the presence:

Fixed assets, unproven and intangible assets;

Financial investments;

Monthly with complete stripping equipment in electroplating shops (plots) and other similar industries.

The actual presence of precious metals and stones in products and materials in the inventory is determined by mandatory verification of the presence of these products and materials, their state and comparison of data of budgetary accounting and accounting for a materially responsible person, and the existing scrap and solutions of precious metals are subjected to mandatory weighing.

In the event that the presence of precious metals in the composition of the equipment is not possible, it is established by accounting, technical documents or commission.

In military units employed in inventory capital investmentsChecked:

The state of work on the construction of buildings, structures and other capital investment facilities. For each object, the volume of the construction work (including the installation of individual structures) is established by the measurement;

The presence of equipment designed to install on facilities under construction and in the installation process. If the structure of unfinished construction, the equipment passed to installation, but in fact, the installation was not started, the corresponding changes should be made in budget accounting and reporting;

The state of canned and temporarily discontinued objects. Internally, the causes and grounds for the conservation of objects are found;

Unfinished construction not provided by sources

financing.

During the checks used technical documentation, acts of passing work performed (stages), journals of accounting of work performed at construction facilities and other documents.

According to the results of inventory of unfinished capital construction Inventory inventory (accuratory statements) are compiled for each object, indicating its name, the volume of work performed as a whole on the object, for each individual type of work, constructive elements, equipment and other costs, their costs, which are compared with budgetary data reflecting the amount of actual Costs for this object, and caused reasons for deviations.

Cash and Financial Investigation

The Inventory of the military unit's cash register is carried out in accordance with the P.Odka inventory, as well as with the fulfillment of the requirements set out in the order of cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia dated 01.01.2001 No. 40. The Commission must check the safety and availability:

Monetary documents.

The presence of strict reporting documents at the box office forms must be checked by their types and simultaneously with the cash inventory at the box office.

When checking the actual availability valuable papers Installed:

The correctness of the execution of securities;

Reality of the cost of securities accountable on the balance sheet;

Securities preservation (by comparing the actual availability with budgetary data);

Timeliness and fullness of reflection in budget accounting

a better revenue on securities.

Securities are checked for each issuer with an indication of the name of the names, series, numbers, nominal and actual cost, repayment time and total.

The details of each valuable paper are compared with the data of the description (registries, books) stored in the financial body of the military unit (p. Forwarding inventory).

Inventory calculations

When calculating inventory, the validity of the amounts listed on the corresponding budget accounting accounts of the military unit is also checked, and the state of receivables and accounts payable.

Inventory is subject to calculations of military unit with the budgets of the Russian Federation, suppliers, buyers, accountable persons, depositors, other debtors and creditors.

Relevant accounts for analytical accounting accounts are subject to verification:

"Calculations with income debtors";

"Calculations with accountable persons";

"Settlements on the shortages";

"Calculations with other debtors";

"Calculations with suppliers and contractors";

00 "Other calculations with creditors".

The inventory commission produces a documentary verification of the state and validity of the amounts listed in the accounts, establishes the causes of debt and determines the possibilities for its decrease or liquidation.

When checking the debt to the personnel of the military unit, sums are detected accounts payable by monetary content (wages) to be credited to the account of the depositors, as well as the amount of overpayments of the personal composition of the military unit with clarifying the causes of the overpayment.

When inventory of accountable amounts:

Reports of accountable persons on issued advances taking into account their target use, as well as the sums of deprecation issued for each accountable person (dates of issuance and targeted);

The correctness of the calculations with the budgets of the Russian Federation (including the timeliness of transfer) and the validity of the amounts listed on the account

"Settlements on the shortages."

The results of the calculation inventory are issued inventory comprehension which lists the names of the debtors (creditors), inventory accounts, indicate the amount of receivables receivables (payables) - all, including confirmed by debtors (creditors) and not confirmed by debtors (creditors), the amount of receivables (payables) of the debt, for which the timelines have expired limitation.

2. Documentary registration of inventory results

In accordance with the order of the Ministry of Finance of the Russian Federation, N "On Approval of Registers of Budget Account", the results of the inventory are issued by the following documents:

act inventory securities (f. 0504081);

act inventory balances in cash accounts
(f. 0504082);

act inventory of debt on budget loans (Cre
ditam) (f. 0504083);

act inventory (accurate statement) forms strict
Reporting I. monetary documents (f. 0504086);

act inventory (accurate statement) on facilities
financial assets (f. 0504087);

cash inventory certificate (f. 0504088);

act inventory settlements with buyers, suppliers
and other debtors and creditors (f. 0504089);

act inventory calculations for income (f. 0504091).

In the act of inventory results, numbers and dates of inventory acts (accurate statements) are indicated, on the basis of which it is compiled. The basis for its compilation is the statement of discrepancy according to the results of inventory (f. 0504092). The act signs the members of the Commission and approves the head of the institution.

The most common mistakes
Related Inventory

In cases of discovery of shortage and embezzlement, the results of the inventory are a legitimate basis for addressing law enforcement and judicial authorities. Their design should be treated very carefully. The table below shows the cases of the most common errors performed during the inventory, as well as an assessment of their possible consequences.

Types of detected errors and violations	Consequences of violations
The order of the head for the inventory is incorrectly decorated: the term of the commission is not indicated, the composition of the commission, the list of verifiable property.	It is violated by the order of the inventory, and, as a result, this order is not a reason for carrying out inventory, and therefore its results can be invalid.
During the inventory there is no member of the Commission, which is documented	Inventory results are invalid.
Parishes and expenditure documents are not freezed by the Chairman of the Inventory Commission	Violated by paragraph 9 of the order of inventory. Violations identified as a result of inventory can be challenged with the presentation of documents issued during its implementation
On each page of the inventory, the outcome (numerical values \u200b\u200bin words, the number of ordinal numbers and the amount of material values, a general total in the natural indicators)	Violated by paragraph 14 of the order of inventory, and therefore, there is the possibility of unauthorized corrections of the results of inventory
There are no signatures of a materially responsible person in the forms in which they are provided	Disrupted in paragraph 15 of the order of inventory. It is impossible to make a claim to a materially responsible person.
Errors and corrections are not signed and not certified by members of the Inventory Commission	Violated by paragraph 14 of the order of inventory. Fixes are invalid
Inventory inventory contain empty lines after approval of the results	Vasted in paragraph 14, 17 of the order of inventory. There is the possibility of unauthorized corrections of the results of inventory
During breaks in the work of the Commission, access to unauthorized persons in the premises, where inventory inventory

Note that a clear compliance with the inventory procedure, proper design Documents will be the key to the confident position of the members of the Commission in the event of controversial situations.

3. Reflection of inventory results in budget accounting

The final stage of the inventory is to compare the actual remnants of property and obligations identified during verification with the balances recorded on accounting accounts. If the Commission has discovered the discrepancies between the actual remnants of the material values \u200b\u200bdetected during verification, and the balances reflected in accounting accounts, the accurate statement should be compiled.

Identified inventory surplus property come on market value, under it it is understood as the amount of funds, which can be obtained as a result of the sale of these assets at the date of adoption of them to accounting accounting (clause 21 of Instructions No. 000U (Instructions for budget account, apply. Order of the Ministry of Finance of the Russian Federation n.)). The market value of the property must be documented. The price lists of trade organizations or data provided by an independent appraiser can be confirmed.

Reflection of excessive, identified during inventory, at market value is made by the following accounting record (p. 21, 26, 60 instructions № 000Н):

Debit accounts 1 "Fixed assets", 1 " Intangible assets", 1" Material stock "

Credit account 1 "Other income"

Information about the shortage and damage of property is reflected in the account "Settlements on the Ness" (paragraph 170 of the Instruction 148N),

The shortage of property within the limits of natural liability is issued by an accounting record (paragraph 62 of Instructions No. 000OV):

Debit accounts 140 "Expenditure of material reserves", 2 "Increase the cost of manufacturing materials, finished products (works, services)"

Credit account 1 "Reducing material reserves"

The shortage of the excess of these rules should reimburse the perpetrators. The amounts of deferred and the embezzlement assigned to the perpetrators are decorated in the prescribed manner, materials should be transferred to the presentation of a civil law of a criminal case in accordance with the legislation of the Russian Federation. At the same time, they are obliged to provide inventory commission detailed explanations of both the shortage and about surplus.

In determining the amount of shortage or damage, it is also necessary to proceed from the market value of material values \u200b\u200bon the day of its detection, upon receipt of the decision of the Court summary, the shortages and theft are specified in accordance with actuator sheet. The shortage due to the perpetrators is reflected by the wiring (clause 172 instructions No. 000U):

When writing off debt should be borne in mind that there are two types of term of limitation: General (Art. 196 GKRF) and special (Art. 197 of the Civil Code of the Russian Federation). Total time equals three years. For certain types of requirements may be installed special deadlines limitation, abbreviated or longer compared to the total period.

Check-off payable debt you need the following records:

Write-off of debt to suppliers and contractors (paragraph 144 of Annex 1 to Instructions No. 000U):

Debit account 1 "Calculations for adopted obligations»Credit account 1" Emergency revenues from operations with assets "

Write-off of debt to accountable persons:
Debit account 1 "Settlements with accountable persons"
Credit account 1 "Emergency income from operations

with assets "

Debt write-off before budget (as agreed
with FNS in accordance with the Decree of the Government of the Russian Federation or places
authorities):

Debit account 1 "Calculations for payments to budgets" account credit 1 "Emergency income from asset operations"

Write off other debt:

Debit accounts 1 "Other calculations with creditors" credit account 1 "Emergency revenues from asset operations"

To place the write-off of receivables in accordance with paragraph 233 of the instructions № 000Os need the next record:

Debit account 1 "Emergency revenues from asset operations"

Credit account 1 "Calculations with revenue debtors".

The write-off of the debt after the statute of limitations should be made on the basis of the order of the head of the institution.

For five years, debt debt debt is recorded on the off-balance account 04 "Written off the debt of insolvent debtors" (paragraph 263 of Instructions No. 000OV).

This accounting is needed in the event of a change in the property of debtors. Amounts subsequently received to pay off this debt are written off this account and are subject to transfer to the relevant budget. Analytical accounting in the account is carried out in the accounting card and calculations, indicating the name, name and patronymic of the debtor or details of legal entities.

Example 3.

According to the orders of the commander, the military unit wrote down receivables on the rendered payments Organizations in Summelaub. Due to the elimination of the latter.

In accounting, these operations will be reflected as follows: