Inventory of museum exhibits. On approval of instructions for accounting, storage, use and write-off of museum objects of the museum fund of the Republic of Kazakhstan. Storage of museum objects

How to ensure legal protection of museum collections. Accounting for museum objects is the most important area of ​​museum activity, since the funds of any museum require physical and legal safety.

Accounting for museum funds ensures legal protection of museum objects and plays a role in important role in their study and use.

Accounting documentation in the museum performs the functions of identifying and registering museum collections that are in the public domain.

It provides legal protection for museum objects and plays an important role in their study and use.

↯ Attention! New samples are available for download: ,

The main thing in the material

The museum's accounting documentation is strict reporting documentation; it must be kept on paper - both printed (acceptance and issuance acts) and handwritten (receipt books, inventory books) and provided in the original.

Accounting documentation can be duplicated on electronic media, but in this form it does not have legal status.

Basic documents of state accounting of museum funds

The main accounting documents for museum collections are acts of acceptance, acts of issuance, receipt books and inventory books. All information about the museum’s accounting documentation and the rules for its execution are contained in the Instructions for Accounting and Storage museum valuables, located in state museums of the USSR (Chapter III. State accounting of museum funds) 1985

✪ How to automate accounting for a museum, read in the Culture System.

No changes or additions have been made to this manual since then. In 2008, a draft of a new, more complete Instruction for organizing the acquisition, accounting, storage, restoration and use of museum objects and museum collections of the Museum Fund was created Russian Federation, however, it remained a project. On the base general instructions the museum can develop internal instructions.

The accounting department (or sector) is responsible for recording museum objects and compiling accounting documentation in the museum. The correctness of record keeping is controlled by the head of the accounting department and the chief curator of the museum.

Acceptance and issuance acts are the primary legal accounting documents (Section of the Instructions for the accounting and storage of museum valuables located in state museums of the USSR “Procedure for the acceptance and issuance of objects received by the museum”). Any movement of museum objects, starting from their arrival at the museum, mandatory formalized by these acts.

The transfer of museum objects that is not documented in documents is prohibited.

Acts are drawn up both for intra-museum movement (for example, for the transfer of an item to restoration workshops, if the museum has them, or transfer from one curator to another, transfer to a curator from an exhibition curator), and for the transfer of an item to exhibitions in other museums, to restoration workshops , for examination, etc.

For example, before items from the Lighting Equipment fund were given out for exhibition in another museum, they had to be restored.

An act of internal transfer of objects was drawn up from the custodian of the Lighting Equipment Foundation to the artist-restorer, after which the objects were transferred to the restoration workshop located in our museum.

Books of receipts and inventory books - accounting of museum funds (sections of the Instructions for accounting and storage of museum valuables located in state museums of the USSR “Registration of new acquisitions” and “Scientific inventory of museum objects”).

The purpose of the receipts book is to register an item that has entered the museum under a certain serial number, a brief description of this item, by which it can be found and identified in the event of loss or theft.

Inventory books: accounting of museum funds

All items received by the museum for permanent storage, after activation and consideration at a meeting of the stock purchasing commission, are entered into the receipt book of the main or auxiliary fund within a month. Entry into the receipts book is the first step in recording a museum item.

The purpose of the receipts book is to register an item that has entered the museum under a certain serial number, a brief description of this item, by which it can be found and identified in the event of loss or theft. The number of the receipts book is immediately stamped on the item itself and is indicated in the act of accepting the item into the museum.

✫ Where museum items should be insured and what to do if an insured event occurs, find out in the Culture System

Inventory books are filled in during the inventory - the main form of study, description and scientific identification of museum objects.

All museum objects received for permanent use by the museum are subject to inventory.

Museum items are divided into funds within the main fund and recorded in the inventory book of a specific fund. Each book of the fund has its own code (for example, the inventory book of the “Written Sources” fund has the code “PI”, the inventory book of the “Painting” fund has the code “F”, etc.).

Before making an entry in the inventory book, a museum employee examines the item, describes it, after which he enters the item into the inventory book and assigns an inventory number to it. This number is then entered in the receipts book in a separate column and placed on the item itself.

For example, our museum purchased a collection of miniatures. It was included in the Book of Acquisitions, and now the curator of the Graphics and Painting collections studies it, describes the objects in detail, studies scientific literature, and explores the history of the objects.

How to make sure that the museum has reliable security, the procedure in the magazine “Handbook of the head of a cultural institution”

Rules for drawing up acts and filling out books

Acceptance acts and issuance acts are drawn up on a computer according to a specific template. They indicate the place of drawing up the act, the date, from whom or to whom, by whose order, for what purpose and for what period the item was accepted or transferred.

The acts indicate the items being accepted or issued, they are given a brief description, the size, material, technique, safety of the item, its mounting (in a frame or under glass), the previous number of the item (if it came from another museum) is indicated in the act of acceptance, code and the number according to the receipt book, as well as the number of the scientific inventory upon issue.

When accepting an item for permanent use, its price is also indicated if it has an appraisal (it was ordered or purchased for a fee).

Acts are approved by the director of the museum, and in his absence - by the person replacing him. After signing and approval by the director, the acts are sealed with the museum’s seal.

Acts are drawn up in several copies (at least three). The first copy remains with the chief custodian or in the accounting department; the second - transferred to the department to which the item was transferred for storage or from which it was issued (if storage is carried out by department); the third - is handed over against receipt to the person who handed over or accepted the item.

✔ Inventory of inventory books and receipt books, download the template in the Culture System.

Separately numbered acts of permanent and temporary storage are filed in two different files of acceptance acts or in two different files of issuance acts in chronological order. At the end of the year, the acts are numbered by page, laced up, sealed with a seal and left for storage in the museum. All acts are subject to registration in special books of registration of acts.

The receipt books and inventory books of the museum must be numbered, laced and sealed with the seal of a higher institution before they are filled out, and also signed by a representative of this institution.

Acts, receipt books and inventory books of the museum must be filled out legibly, clearly, without blots, erasures or corrections.

Corrections to entries in these documents are permitted only in extreme cases. If changes need to be made, this is done with a red pen. Old (crossed out with only one line) and new entries must be clearly legible. A corresponding entry is made about corrections on the same page.

It is certified by the director and chief custodian (head of funds), head. by the accounting department, the financially responsible person and is sealed with the museum’s seal.

The columns of the receipts book and inventory book are filled out as follows:

• in the column “Description of the item” - its name is given;
• the size of the object is indicated in cm (for rectangular objects the height and width are indicated, for round objects - diameter, for volumetric objects - height, width and depth);
• All existing defects (breaks, cracks, chips) are entered in the “Safety” column.

Responsibility for incorrect or incomplete accounting is regulated by internal museum documentation, which is developed by each museum individually, taking into account its specifics: Regulations on the accounting sector and job descriptions employees of this department.

As a rule, all responsibility for maintaining accounting documentation rests with the head of the accounting sector (department), and the degree of responsibility of other employees is established by job descriptions, internal labor regulations and an employment contract.

Material verified by Aktion Culture experts

Museum valuables require accounting!

There are more than 1,800 museums in Russia. Their collections contain almost 55,000,000 exhibits. Over 250 museums are art museums with collections of works of painting, graphics, sculpture, folk, decorative and applied and theatrical decorative art, as well as newest types art of the late XX - beginning of the XXI centuries and photographs. It is not surprising that accountants have about as many questions as there are exhibits in museums.

In this article we will look at the accounting of values ​​included in the Museum Fund of the Russian Federation. And in the following issues we will talk about the budgetary accounting of museum objects and exhibits that are not included in the museum fund of the Russian Federation.

So, the accounting of the values ​​included in the Museum Fund of the Russian Federation is carried out in accordance with the Law of May 26, 1996 N 54-FZ “On the Museum Fund of the Russian Federation and Museums in the Russian Federation” (hereinafter referred to as the Law) and the Decree of the Government of the Russian Federation dated February 12, 1998 N 179 “On approval of the Regulations on the Museum Fund of the Russian Federation, on the State Catalog of the Museum Fund of the Russian Federation, on licensing the activities of museums in the Russian Federation” (hereinafter referred to as the Regulations).

Legal aspect

In accordance with the Law, the museum fund is a collection of museum objects and museum collections permanently located on the territory of the Russian Federation, the civil circulation of which is allowed only subject to certain restrictions.

The inclusion of museum objects and collections in the Museum Fund of the Russian Federation is carried out by the federal executive body, which is entrusted with government regulation in the field of culture after conducting an appropriate examination.

Museum objects and collections are considered included in the Museum Fund of the Russian Federation from the date of registration of the corresponding fact in the State Catalog of the Museum Fund of the Russian Federation.

Art museums to which museum objects and collections included in the state part of the Museum Fund of the Russian Federation have been transferred for operational management are required to provide:

physical safety and security of museum objects and collections;

maintaining and preserving accounting documentation related to museum objects and collections;

use of museum collections for scientific, cultural, educational, creative and production purposes.

About funds

Collections of art museums consist of main and scientific-auxiliary funds.

The main fund includes works of all types of fine, decorative and applied, monumental art, collections of archeology, numismatics, etc. in accordance with the profile of the museum.

An exchange fund can be allocated from the main fund, which consists of museum items that do not correspond to the museum’s profile, as well as extra copies (more than five). Museum items from the exchange fund can be transferred with the permission of the founder to other museums in exchange or free of charge. When entering the museum, museum items from the exchange fund are registered as items from the main fund, and their affiliation with the exchange fund is recorded in a special card.

The scientific and auxiliary fund includes various reproductions (photocopies, casts, dummies, models), maps, diagrams, diagrams, plans, etc., developed or acquired in the process of acquiring, studying and exhibiting museum collections.

In some cases, scientific and auxiliary materials can be transferred to the main fund (for example, exact copies of lost unique items).

An exchange fund may also be allocated from the scientific and auxiliary fund.

The assignment of objects to a specific fund is carried out by the museum’s acquisition commission and is documented in a protocol, which is approved by the director and sealed.

Accounting documents

Accounting for museum objects and collections is the determination of the number and composition of museum collections, registration of this quantity and composition in special accounting documentation in order to identify museum objects and collections, organizing optimal storage, prompt location determination, monitoring changes in composition and state of preservation, scientific study and effective use.

Accounting for museum objects and collections is carried out in special accounting documentation, consisting of main and auxiliary documents. The main documents include:

acts of acceptance and issuance of museum objects and museum collections for permanent and temporary use,

main inventory book (receipts book),

inventory book by types of items (collections),

archival inventories (as inventory books),

special inventory books for recording items from precious metals and precious stones.

Basic accounting documents museums are a documentary part of the State Catalog of the Museum Fund of the Russian Federation.

Supporting accounting documents include:

book of receipts of the auxiliary fund,

book of accounting of the fund of raw materials,

book of registration of museum objects and museum collections accepted for temporary storage,

intra-museum acts of acceptance and issuance,

passport of a museum object, restoration passport, logs of registration of all types of acts of acceptance and delivery, logs of registration of passports of museum objects and restoration passports,

scientific reference catalogs and card indexes, inventories, magazines, etc., used to obtain operational information about museum objects and museum collections.

State accounting

According to the Regulations, museum objects and collections included in the fund are subject to accounting and storage in accordance with uniform rules and conditions determined by the Instructions for the accounting and storage of museum valuables, approved by order of the USSR Ministry of Culture of July 17, 1985 N 290 (hereinafter referred to as the Instructions ).

The accounting of museum objects and collections is carried out by the museums in whose operational management they are located, using special accounting documentation that provides the possibility of complete identification of these objects and collections and contains information about their location, safety, form of use, etc.

In accordance with paragraph 13 of the Regulations, reflection of museum objects and collections on the balance sheet legal entity, in the operational management of which they are, is not allowed.

State accounting of museum collections is the identification and registration of museum collections that are in the public domain.

Museum funds are subject to strict state registration, which ensures their legal protection and creates conditions for study and rational use.

State accounting of museum funds involves two stages:

primary registration and attribution of items received by the museum, with the purpose of their documentary protection (activation, brief entry in the receipts book);

inventory, that is, scientific registration of museum objects (classification by types of sources, types of materials, types of art, collections, compilation of a more detailed and accurate description, clarification of attribution, entry into scientific inventory).

Main legal documents state accounting museum funds are acts of acceptance and issuance, books of receipts and scientific equipment. To characterize a museum object, scientific equipment is the most full document, recording its classification and results of the study.

Accounting in museums is carried out in physical terms (objects, storage units).

Attention
Museum objects and museum values ​​that are not included in the Museum Fund of the Russian Federation, artistic values, objects of fine and applied art of institutions are subject to registration in the manner established by the Instructions for budget accounting, approved by order of the Ministry of Finance of Russia dated February 10, 2006 N 25n for the acquisition of fixed assets.

Acquisition of funds

The Instructions provide for the phased registration of new acquisitions as part of the museum collection, namely:

conducting documentary accounting of new receipts before their consideration by the fund procurement commission (FPC);

submission of new receipts for consideration by the Federal Law Commission;

actuation and registration of new receipts, their registration with the state (clauses 86-94, 100 of the Instructions).

Registration of acceptance and issue of items is carried out immediately upon their receipt and issue according to the relevant acts. Acceptance and issuance acts are the primary legal documents of state accounting of museum collections. Storing in museums items that are not formalized with acceptance certificates is strictly prohibited.

For all new additions to the museum’s collection, prior to their consideration by the Federal Reserve Committee, an acceptance certificate or a receipt for receiving items from the owner for temporary storage is drawn up, with an inventory (collection or field) of the items attached. This procedure for processing new receipts applies to all forms of acquisition of the museum’s collections, including expeditionary fees, purchases, and operational acquisition at the scene of events. The acts of acceptance or issuance clearly indicate the place where the act was drawn up, the year, month, date, from whom (for issuance - to whom), by whose order, for what purpose and for what period (if the item is accepted or issued temporarily for an exhibition, examination, etc. .) the item is accepted or transferred. In this case, the items are accurately listed one by one by name, given a brief description of, the size, material, technique are indicated, the safety of the item is noted, the mounting (for example, in a frame, under glass), the previous number of the item if it came from another museum.

All objects (collections) entering the museum collection must be examined by the museum’s Federal Law Committee. The decision of the Federal Reserve Committee to accept objects (collections) into the museum collection is documented in a protocol, which is approved by the director of the museum. Based on this decision, an act of acceptance of items for permanent storage is drawn up. After approval of this act by the director of the museum and within the time limits established by the Federal Law, registration of new acquisitions is carried out in the Main Inventory Book of the Main Fund and the Book of Accounting for Scientific and Auxiliary Materials.

The act of acceptance, as well as the inventory (collection or field) attached to it, can include items from both the main and scientific-auxiliary funds. But their initial registration is carried out separately in the corresponding books of the main and scientific-auxiliary funds.

At the stage of activation and registration of items of the main fund, each item is identified, its attribution is carried out, the purpose of which is to compile a general characteristic of the item: its search image, identifying and recording the most significant distinctive features that distinguish it from a number of other similar items. Based on information about the item identified during its acquisition, authorship is determined, functional purpose and belonging of the object, place and date of creation, environment (social, ethnic and other connections), authenticity, physical characteristics (material, technique, shape, size, color, etc.), source and method of acquisition of the object by the museum, degree of physical safety at the time of its registration in the museum. The information collected at the acquisition stage is largely decisive for determining the museum significance of the item, its further research and use. The results of the attribution of each museum item are documented (recorded, recorded) in the acceptance certificate, the Main Inventory Book of the main fund and the Book of Accounting for Scientific and Supporting Materials. It is at this stage that an object of museum significance acquires the status of a museum object and is included in the museum collection.

Items of the main and scientific and auxiliary funds, after their registration and encryption (affixing registration numbers), are transferred to the relevant museum collections and scientific and auxiliary funds for safekeeping in accordance with the act of acceptance and transfer of objects. The act is signed by the person responsible for maintaining records of museum funds (the head of a sector or accounting department), and the responsible custodian of the corresponding museum collection or materials of the scientific and auxiliary fund, then endorsed by the chief curator and approved by the director of the museum (in some museums - by the chief curator).

All museum objects and collections received by the depository (funds department) are registered in the Receipt Book of the depository (funds department), the form of which is determined by the museum. The recording of new receipts is carried out in total according to the act of acceptance and transfer of items for safekeeping and the collection inventory attached to it. The book annually summarizes the items received by the fund (department).

Let's look at examples of reflecting records on the acquisition of museum funds in budget accounting.

1. Acquisition of museum objects and museum valuables through budget funding.

Let us say right away: when purchasing museum objects, you should apply the article economic classification expenses 226 “Other services” (letter of the Ministry of Finance of Russia dated February 22, 2006 N 02-14-10/372). This is due to paragraph 13 of the Regulations due to the fact that the reflection of museum objects and museum valuables on the balance sheet of the museum is not allowed.

To account for the amount of limits on budgetary obligations for the acquisition of museum valuables, the following entries are made:

Debit 1 501 05 226
“Limits on budgetary obligations for expenditures due to other services have been obtained” Credit 1,501 03,226
“Limits on budgetary obligations of recipients budget funds for expenses due to other services"
- limits on budgetary obligations for the acquisition of museum valuables were obtained;

Debit 1 501 03 226
“Limits of budget obligations of recipients of budget funds for expenses due to other services” Credit 1 502 01 226 “Accepted budget obligations of the current year due to other services”
- basis - purchase contract and payment order prepared on its basis
In the budgetary accounting of the institution, the operation of acquiring museum valuables is reflected as follows:

Debit 1 401 01 226
“Expenses for other services” Credit 1,302 09,730

- the purchase price is expensed;

Debit 1 302 09 830
"Decrease accounts payable for settlements with suppliers and contractors for payment for other services" Credit 1,304 05 226 "Settlements for payments from the budget with bodies organizing the execution of budgets for payment for other services"
- payment has been made under the supply agreement.

2. Acquisition of museum objects and museum valuables through income-generating activities.

Debit 2 401 01 226
“Expenses for other services” Credit 2,302 09,730
“Increase in accounts payable for settlements with suppliers and contractors for payment of other services”
- expenses associated with the acquisition of museum valuables are reflected;

Debit 2 302 09 830
“Reduction of accounts payable for settlements with suppliers and contractors for payment of other services” Credit 2 201 01 610 “Retirement of institution funds from bank accounts”
- payment has been made under the supply agreement;

Debit 2 401 01 130
“Income from market sales finished products, works, services" Credit 2 401 01 226
“Expenses for other services”
- decrease in income by the amount of purchase costs (in accordance with the order on accounting policies - at the end of the reporting period (month, quarter)).

Restoration

Expenses for the restoration of museum objects and museum collections should be included in article 226 “Other services”. In letter of the Ministry of Finance of Russia dated February 22, 2006 N 02-14-10/372, a list of museum costs for restoration work was formed, which includes:

provision of services for the restoration of works of art on the balance sheet of the institution;

conducting technological surveys and research;

obtaining, based on the results of surveys, conclusions on the condition of structures and building materials, on carrying out repair, restoration and conservation work;

Obtaining initial permitting documentation for repair, restoration and conservation work;

development of technical specifications for holding a competition for the design of repair and restoration work at cultural heritage sites;

development of preliminary designs for restoration and conservation and their approval;

development of estimates for preliminary designs for restoration and conservation and their approval;

development and coordination of working design and estimate documentation for restoration and conservation, methodological guidance and supervision during repair and restoration work;

development of drawings, technological maps, recommendations for restoration and conservation work;

conducting an examination of scientific design and design and estimate documentation for restoration and conservation;

development local estimates for restoration and conservation work;

development of technical specifications for holding a competition to select a general contractor for repair, restoration and conservation work;

preparation of scientific and restoration reports;

performing customer functions;

carrying out technical supervision of repair, restoration and conservation work;

carrying out an examination of completed repair, restoration and conservation work.

Temporary storage

The museum may accept objects or collections for temporary storage for exhibitions, restoration, examination or other purposes. A corresponding act is drawn up for all accepted items.

It is prohibited to transfer items that are in temporary storage in the museum to other legal entities or individuals without the consent of the owner of these items (clause 96 of the Instructions).

All documentation for the acceptance of objects (collections) for temporary storage must be legally formalized and registered in the relevant accounting documents of the museum. The act of accepting the collection for temporary storage is signed by the receiving party - the museum and the transferring party - the owner of the items (collection) and approved by the director of the museum and a seal. Each acceptance certificate is assigned a serial number (starting from the first number annually). The act is drawn up in three copies: two of them remain in the museum (in the accounting sector and with the responsible custodian), and the third is transferred to the owner (clause 94 of the Instructions).

Recording of items in the act of acceptance for temporary storage is carried out only item by item, indicating the basic attributive data and distinctive features of the item, the degree of its preservation. If there is a large number of incoming items, a collection inventory is attached to the act.

Based on the act of acceptance for temporary storage, approved by the director of the museum, objects are registered in the Book of Receipts for Temporary Use (clause 100 of the Instructions and Appendix No. 10 thereto). At the end of each year, acts of acceptance and appendices to them are laced together in ascending numerical order, numbered page by page and sealed with the museum’s seal.

On items received by the museum for temporary storage, when they are registered in the Book of Receipts for Temporary Use, serial accounting numbers are affixed. Numbers are assigned taking into account their possible removal from the item in case of return to the owner. Numbers are affixed in pencil on hanging labels, mounts, or on individual packaging of the item (envelopes, cases, boxes, etc.).

The return by the museum of objects provided for temporary storage to their owner is carried out by order of the director of the museum and is documented in an act of delivery, which is signed by the chief custodian, the head of the relevant department, or the financially responsible person in whose storage these objects were located (clause 97 of the Instructions). Once the items are returned to the owner, they must be excluded from the relevant museum records. Released account numbers are not reused.

Each museum object of the main fund, objects and materials of the scientific and auxiliary fund, upon their initial registration, is assigned an accounting number, which is affixed to the object simultaneously with the entry in the Main Inventory Book and the Book of Accounting of Scientific and Ancillary Materials. The registration number corresponds to the serial number of the entry in the first column of the indicated books and is affixed directly on the item itself or, if this is not possible, on the frame, case, label, tag, envelope, etc.

The accounting designation is applied to the item sequentially as the main accounting operations are carried out, including primary registration, scientific inventory and special accounting (for items made of precious metals and stones).

The methodology for placing registration marks on items is developed in paragraphs 128-148 of the Instructions. The application of registration designations on objects can be carried out using stamps and by hand with ink, ink or paste (black, purple), graphite pencil (for graphics), special felt-tip pens for glass, metal, wood and other materials, as well as paint (enamel or oil ) on a large sculpture.

Insurance

If the party transferring for temporary storage is another museum, then before removing the exhibits, they are insured (the same is done when transporting valuables to an exhibition). Let's consider the relationship between an institution and an insurance company using the example of federal institutions. In accordance with Appendix 2 to the Law of December 19, 2006 N 238-FZ “On the Federal Budget for 2007,” income from compensation for damage in the event of insured events, when beneficiaries under insurance contracts are recipients of federal budget funds, relate to non-tax income and are subject to transfer to federal budget in the amount of 100 percent according to income code 1 16 23010 01 0000 140. Note that insurance payments, which are received by federal institutions from insurance companies as compensation for damage as a result of the occurrence of insured event, are subject to crediting to the accounts of bodies Federal Treasury with reflection on personal accounts for recording funds received from entrepreneurial and other income-generating activities opened by federal institutions in the prescribed manner with the Federal Treasury.

Example
Museum - federal agency, the administrator of budget revenues entered into an insurance agreement for paintings when taking them to an exhibition. One of the paintings was damaged and is subject to restoration, the cost of which will be 100,000 rubles. Insurance Company paid the required amount
Debit 2,205 10,560
"Increase accounts receivable for other income" Credit 2 401 01 180
"Other income"
- 100,000 rub. - the amount of federal budget income was accrued in the amount of insurance payment according to income code 3 03 02010 01 0000 180 “Other gratuitous receipts to federal institutions”;

Debit 2 201 01 510
“Receipts of funds from the institution to bank accounts“
Loan 2,205 10,660
“Reduction of accounts receivable for other income”
- 100,000 rub. - an insurance payment was received into an off-budget account;

Debit 2 401 01 180
“Other income” Credit 2,201 01,610
“Retirement of institution funds from bank accounts“
- 100,000 rub. - listed cash to the federal budget revenue under income code 1 162301001 0000 140 “Income from compensation for damage in the event of insured events when the beneficiaries under insurance contracts are recipients of federal budget funds”;

Debit 1 210 02 140
“Settlements with bodies organizing the execution of budgets for amounts of forced seizure received into the budget”
Credit 1 401 01 140
“Income from forced seizure amounts”
- the revenue administrator received an extract on the receipt of income to the federal budget under income code 1 162301001 0000 140.

Write-off

According to Article 9 of the Law, the exclusion of museum objects and collections from the Museum Fund of the Russian Federation is carried out by the federal executive body, which is entrusted with state regulation in the field of culture in the manner established by the Regulations, after conducting an appropriate examination.

The decision to exclude museum objects and collections from the fund may be made by the Ministry of Culture of the Russian Federation in the following cases:

loss and destruction of museum objects and collections or their exchange for other museum objects and collections;

the fallacy of the expert opinion on the cultural and historical significance, physical condition and other features of these items and collections, on the basis of which the decision was made to include them in the fund;

adoption of appropriate court decision, which came into force.

Museum objects and collections are considered excluded from the Museum Fund of the Russian Federation from the date of registration of the corresponding fact in the State Catalog of the Museum Fund of the Russian Federation.

The decision to write off materials from the scientific and auxiliary fund is made by the director of the museum. The procedure for writing off museum objects and materials of the scientific and auxiliary fund is determined by the manual for writing off from the register those materials and funds that have fallen into disrepair (marginal) or lost.

In state museums that are not part of the Museum Fund of the Russian Federation, accounting of valuables is carried out in accordance with the Instructions for the accounting and storage of museum valuables, approved by order of the Ministry of Culture of the USSR dated July 17, 1985 N 290 and the Instructions for budget accounting, approved by order of the Ministry of Culture of Russia dated February 10, 2006 N 25n (hereinafter referred to as the Instructions). To begin with, I would like to list the museums for which this system of recording values ​​is applicable:

historical museums. These are museums of historical sciences: archaeological, ethnographic, numismatic, historical-revolutionary, military-historical, historical-economic; museums of the history of enlightenment and education;

art museums dedicated to art history and art criticism;

natural history museums are museums that base their activities on the natural sciences. These include biological, botanical, zoological, geological, paleontological, mineralogical, ecological, anthropological and others;

technical museums related to technical sciences, production: polytechnic, technical, aviation, motor transport; museums of communications, shipbuilding, mining, railway transport;

literary museums dedicated to the development of literature and the life of writers (poets, critics, etc.);

complex museums. Such museums combine two or more main profiles. For example, historical-artistic, historical-architectural. The most common form is the local history museum, which includes historical and natural science specializations.

Museum funds

The totality of museum exhibits constitutes a museum collection - the basis of all museums, both public and private and departmental.

All museum values ​​located in museums must be divided in accordance with their significance for science and culture as a whole, as well as for the activities of the museum itself.

The main task for any museum is the organization of funds. Purpose stock work is the acquisition of museum funds to create conditions for storage, research, use and replenishment of values.

It is advisable to classify museum funds into two types:

fund of museum objects (museum collection);

a fund of scientific and auxiliary materials that are associated with the exhibits themselves.

All museum objects can be divided according to the following criteria:

chronological sign. It groups all objects belonging to one millennium, century, year, etc.;

geographical feature. According to the place of creation of the object and the place of its existence;

ethnicity.

Characteristics of ethnographic museums:

social affiliation - the material is grouped within the framework of socio-economic formations;

a nominal attribute that unites certain items related to a specific person.

Museum values ​​also have two classifications:

subject classification, which groups objects related in meaning or subject;

thematic classification of museum objects - carried out in historical museums based on the classification of historical knowledge and is close to the structure of the exhibition.

Accounting Rules

All items received by the museum are subject to strict documentary records.

Registration of receipt and issue of museum exhibits is carried out immediately upon their receipt or issue according to the appropriate forms of acts established by the Instructions for the accounting and storage of museum funds.

Accounting for museum items is carried out in accordance with the Instructions for Budget Accounting.

Museum exhibits are accounted for as part of fixed assets in the group “Other fixed assets” on account 0 101 09 000.

Budgetary accounting of receipts of museum valuables is carried out as follows: accounting records:

Debit 1 106 01 310

Loan 1,302 19,730
“Increase in accounts payable for the acquisition of fixed assets“
- a museum exhibit entered the museum;

Debit 1 101 09 310

Credit 1 106 01 410

- a museum exhibit arrived at the warehouse;

Debit 1 106 01 310
"Increase capital investments into fixed assets"
Credit 1 101 09 310
“Increase in the value of other fixed assets”
- transferred to structural subdivision museum to prepare a museum exhibit for exhibition (with a change in the financially responsible person);

Debit 1 101 09 310
“Increase in the value of other fixed assets”
Credit 1 302 09 730
“Increase in accounts payable for settlements with suppliers and contractors for payment of other services”
- reflects the cost of work to bring the museum exhibit to an exhibition form;

Debit 1 101 09 310
“Increase in the value of other fixed assets”
Credit 1 106 01 410
“Reducing capital investments in fixed assets“
- the exhibit after preparation was transferred to the exhibition halls, taking into account the cost of work to bring the museum exhibit to an exhibition form.

Depreciation

Depreciation is charged on museum assets included in the accounting records.

The initial, or replacement, cost of museum valuables is reimbursed by accounting records based on depreciation charges carried out in reporting periods throughout their entire life. beneficial use.

The amount of depreciation is calculated using the linear method based on the original (replacement) cost of the museum exhibit and the depreciation rate, which is calculated based on its useful life.

During the reporting year, depreciation is calculated monthly in the amount of 1/12 of the annual amount.

The accrual of depreciation during the useful life of a museum exhibit is not suspended, except in cases of its transfer to conservation for a period of more than three months, as well as during the restoration period, the duration of which exceeds 12 months (clause 3 of Article 256 of the Tax Code).

The useful life of a museum exhibit is determined when it is accepted for budget accounting in accordance with Decree of the Government of the Russian Federation of January 1, 2002 No. 1 “On the classification of fixed assets included in depreciation groups.”

Based on this resolution, museum funds are included in the 7th group, which determines the service life from 15 to 20 years (OKOF code 190001000).

In accordance with the letter of the Ministry of Finance of Russia dated April 13, 2005 N 02-14-10a/721 “On the calculation of depreciation on fixed assets and intangible assets“calculation of the amount of depreciation of fixed assets included in the first nine depreciation groups Classification is carried out in accordance with the maximum useful life established by the depreciation group.

Depreciation on museum exhibits is calculated on budget account 0 104 07 000 “Depreciation of other fixed assets”:

Debit 1 401 01 271
“Depreciation expenses of fixed assets and intangible assets“
Credit 1 104 07 410
“Reduction in the value of other fixed assets due to depreciation.”

Current expenses are recognized in the amount of depreciation of museum exhibits, accrued in reporting period within the framework of budgetary activities.

Write-off procedure

The basis for writing off and excluding museum items from the inventory books of museums is the order of the founder, under whose subordination the museum is located.

In case of destruction or theft of an object, museums must file a petition for its write-off with the founder and attach the following documents:

conclusion of a commission of restorers and curators on the condition of the object and the impossibility of restoring it;

an act recording the circumstances of damage or theft of an item;

documents on the results of reconciliation of availability with inventory books.

Also, in case of theft or serious damage to an item, it is necessary to provide documents on the measures taken by the museum management to search for or restore the damaged item, report on the results of the measures taken and on bringing the perpetrators to justice in accordance with established legislation.

When excluding a museum item from the museum’s inventory book on the basis of an order from the director, a special mark is made in the “notes” column in the main fund receipt book and the inventory book with a mandatory link to the document containing permission to exclude the item.

A note on the exclusion of an item from the receipt book or inventory book of the museum must be signed by the director of the museum and the chief curator and sealed with the museum's seal.

The write-off of museum objects and the reflection of the specified operation in budget accounting is recorded using the following entry only after the said write-off has been agreed upon with the property management authorities:

Debit O 401 01 172
“Proceeds from the sale of assets”;

Debit 0 104 07 410
“Reduction in the value of other fixed assets due to depreciation”
Credit 0 101 09 410
“Reduction in the value of other fixed assets.”

23.1. Museums are obliged to systematically check the availability and state of preservation of museum objects and museum collections in order to establish the correspondence of their actual presence, identifying features and state of preservation with the data in the main accounting documentation (hereinafter referred to as availability verification).

Checking availability can be carried out both for the entire volume of museum objects and museum collections stored in the funds, and for individual storage groups in accordance with the codes of the inventory books.

23.2. Availability is checked by a commission formed on the basis of an order from the museum director, in accordance with the schedule approved by the museum director and agreed upon with the founder.

The commission must include at least 3 people with the obligatory participation of a responsible custodian and an employee of the accounting department.

23.3. The schedule is drawn up taking into account the following deadlines for checking the availability and volume of the funds or storage groups being checked:

For museums with a total number of funds up to 30 thousand items – once every 3 years;

From 30 to 300 thousand – once every 5 years;

From 300 to 500 thousand – once every 7 years;

From 500 thousand to 1 million – once every 10 years;

Over 1 million – once every 15 years.

Checking the availability of items made of precious metals and precious stones is carried out within the time limits specified in Section 36 of the Rules.

23.4. In order to more effectively organize the work of checking availability in each museum, it is necessary to develop and approve a methodology for its implementation, including the procedure for counting museum objects and placing special marks in the accounting books about the subject passing the availability check.

23.5. The results of the inspection are formalized in an act that is signed by all members of the commission, submitted to the EFZK, approved by the director of the museum and registered in a special book for registering acts of checking availability (Appendix No. 30).

The following documents are attached to the availability verification report.

Tables , which records data on the number of museum objects registered in the accounting books (Appendix No. 30-1).

The tables are compiled based on the count of items in each volume of the accounting book with the obligatory alignment of the number of registered numbers with the number of items listed behind them, including in total numbers with fractional designations.

The act records information about items excluded from accounting documentation in the established and unestablished manner, twice registered items and items excluded earlier, but found to be available (Appendices No. 30-2, 30-3).

All available supporting documents in the form of photocopies of the originals or certified copies must be attached to the list of items not found during the availability check (Appendix No. 30-4).

In case of theft or theft, the supporting documents are a letter of information about the date and circumstances of the theft, relevant internal museum orders and explanatory notes officials museum, the results of internal investigations, certificates from the internal affairs body about the initiation, suspension or termination of a criminal case, other documents and materials related to this fact.

In the case of previously made transfers of museum objects to other museums or organizations without issuing the appropriate permits, certified copies of the documents on the basis of which the transfer was made (order or instruction of a higher organization or director of the museum, act of issuance, confirmation of the museum or organization on receipt of the item, etc.) are attached. ).

If a shortage of museum items identified during previously conducted availability checks is confirmed, certified copies of the reports of these checks or extracts from them are attached with the corresponding sheets of lists of items attached.

If a shortage of museum items is identified for unknown and documented reasons, an explanatory note signed by the chief curator, head of the accounting department and the responsible custodian is attached.

The list of inconsistencies includes only those items in which gross (serious) inconsistencies in the description with their actual parameters and visual characteristics have been identified or substitution of items has been established (Appendix No. 30-5).

When checking availability, it is necessary to pay attention to items that are in an unsatisfactory state of preservation in order to resolve the issue of taking urgent measures for their conservation or restoration, as well as items that are erroneously included in the main fund of the museum and are subject to transfer to the scientific and auxiliary fund (Appendices No. 30-6, 30-7).

Proposals to exclude museum objects from the Museum Fund of the Russian Federation and the museum's accounting documentation must contain reasoned justifications for the advisability of their exclusion, supported by relevant justification documents in the form of expert opinions of the EFZK and third-party specialists, notifications from the Ministry of Internal Affairs about the termination of the criminal case, etc. (Appendix No. 30-8).

All attachments to the inspection report are signed by members of the commission and sealed with the museum’s seal.

Depending on the state of the museum’s accounting documentation and the results of the inspection, the act may reflect other positions not provided for in the form specified in Appendix No. 30.

23.6. The results of the availability check are submitted by the museum to the founder for approval.

Museums under the jurisdiction of the Russian Academy of Sciences, other federal departments, constituent entities of the Russian Federation and local governments send availability verification reports to the Ministry of Culture of the Russian Federation in the following cases:

Loss of museum objects (shortage);

Transfer of items from the main fund to the scientific and auxiliary fund;

Exclusions (write-offs) of museum objects;

Establishing the substitution of museum objects.

23.7. An all-Russian (total) check of the availability of museum objects and museum collections is carried out by the Ministry of Culture of the Russian Federation every 20 years.

In accordance with subparagraph 35-4) of Article 7 of the Law of the Republic of Kazakhstan dated December 15, 2006 “On Culture” I ORDER:
1. Approve the attached Instructions for registration, storage, use and write-off of museum objects of the museum fund of the Republic of Kazakhstan.
2. Department of Culture and Art of the Ministry of Culture and Sports of the Republic of Kazakhstan in established by law order to ensure:
1) state registration of this order with the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days after state registration of this order, sending copies of this order for official publication in the information and legal system “Adilet” and periodical printed publications on electronic media with the attachment of a paper copy certified by the official seal, for inclusion in the reference control bank of regulatory legal acts of the Republic of Kazakhstan in in electronic format, certified by an electronic digital signature of a person authorized to sign this order, with a paper copy certified by the official seal attached;
3) placement of this order on the Internet resource of the Ministry of Culture and Sports of the Republic of Kazakhstan after official publication;
4) submission to the Department legal service The Ministry of Culture and Sports of the Republic of Kazakhstan information on the implementation of the events provided for in this paragraph within ten working days from the date of execution of the events.
3. Control over the implementation of this order is assigned to the supervising Vice Minister of Culture and Sports of the Republic of Kazakhstan.
4. This order comes into force from the date of its first official publication and applies to relations that arose from January 1, 2016.

Minister of Culture and Sports
Republic of Kazakhstan A. Mukhamediuly

Approved by order
Minister of Culture and Sports
Republic of Kazakhstan
dated December 7, 2015 No. 372

Instructions for accounting, storage, use and write-off
Republic of Kazakhstan

1. General Provisions

1. These Instructions for accounting, storage, use and write-off of museum objects of the museum fund of the Republic of Kazakhstan (hereinafter referred to as the Instructions) detail the procedure for accounting, storage, use and write-off of museum objects of the museum fund of the Republic of Kazakhstan (hereinafter referred to as museum objects).
2. The following basic concepts are used in these Instructions:
1) museum fund - a set of cultural values ​​located in the funds of state museums, museum-reserves and other state organizations and belonging to the Republic of Kazakhstan;
2) fixed assets - a set of cultural values ​​that are in permanent use of state museums, museum-reserves and other state organizations and belong to the Republic of Kazakhstan;
3) temporary fund - a set of cultural assets that are in temporary use of state museums, museum-reserves and other state organizations and belong to the Republic of Kazakhstan;
4) museum item - a cultural value removed from its environment and moved to a museum.

2. Accounting for museum objects

3. Accounting for museum objects involves two stages:
1) primary registration of museum objects;
2) inventory of museum objects.

Paragraph 1. Initial registration of museum objects

4. Upon initial registration:
1) museum items are activated. Activation is carried out on the day of receipt or issue of museum objects and is issued:
an act of acceptance of museum objects for permanent or temporary use in the form in accordance with Appendix 1 to these Instructions;
an act of issuing museum items for permanent or temporary use in the form in accordance with Appendix 2 to these Instructions.
The acts specified in this subclause are registered in the Book of Registration of Acts of Acceptance for Permanent Use, the Book of Registration of Acts of Issuance for Permanent Use, the Book of Registration of Acts of Acceptance for Temporary Use, the Book of Registration of Acts of Issuance for Temporary Use (hereinafter referred to as the Registration Books) in the forms according to appendices 3, , , to this Instruction.
2) Activation when accepting museum items is carried out on the basis of recommendations;
3) when accepting museum items, information about museum items, with the exception of museum items made of precious metals and precious stones, is entered into the Book of Receipts of the Main Fund or the Book of Receipts of the Temporary Fund (hereinafter referred to as the Book of Receipts) using the forms in accordance with Appendix 7 to this Instruction.
When entering information in the books of receipts, each museum item is assigned one serial registration number, and each collection of a museum item is assigned a number with a fraction, based on the number of items that make up the collection.
When accepting a collection of museum objects, a collection inventory of museum objects is drawn up in accordance with Appendix 9 to these Instructions.
5. Receipt books and registration books are kept in handwritten form. For daily use, a copy of the receipt books is generated in electronic form.
6. Before filling out, the receipt books and registration books are laced together, the sheets are numbered, signed by the museum director, the chief curator, the head of the accounting department and sealed with the museum’s seal.
7. On the first of January of each year, after making the last entry in the receipt books and registration books, an inventory of books is compiled in the form in accordance with Appendix 10 to these Instructions.
8. When accounting for museum items, the quantity of each museum item, including collections, is measured in units. Each museum object or collection is assigned one code, consisting of the abbreviated name of the museum, the first letter of the material from which the museum object is made, numbers assigned according to the Book of Receipts of the Main Fund and according to the Inventory Book of Accounting of Museum Items (hereinafter referred to as the Inventory Book of Accounts), compiled according to the form , in accordance with Appendix 11 to these Instructions.
9. The code of the museum item is clearly marked on the museum item, without disturbing its appearance, in handwritten or printed form or in another form using modern technology. For museum items accepted for temporary use, the code is affixed using a label.
10. When updating the cipher, all previously affixed ciphers on museum objects are retained.

Paragraph 2. Inventory of museum objects

11. Inventory of museum objects includes:
1) scientific inventory of museum objects;
2) checking for the presence of museum items.
12. All museum objects received into the main fund of the museum are subject to scientific inventory.
13. After the initial registration of museum objects, information about museum objects is entered into the Inventory Book and a code is entered.
An inventory card is drawn up for each museum item in the form in accordance with Appendix 12 to these Instructions.
14. Depending on the purpose and content, museum objects are divided into the following groups:
1) material sources;
2) natural historical monuments;
3) archaeological collections;
4) anthropological collections;
5) numismatic collections (coins, orders, medals, tokens, signs, posters, treasures, paper money);
6) ethnographic collections;
7) products made of metal, wood, mineral, porcelain, ceramics, glass, limestone, gypsum, marble, fabrics, leather;
8) weapons, furniture;
9) visual sources (painting, graphics, sculpture, decorative and applied arts and photographs);
10) written sources (handwritten and printed documents, rare books);
11) film materials and sound recordings;
12) memorial complexes;
13) museum objects made of precious metals and stones;
14) biological and zoological museum objects.
15. An inventory book is kept for each group of museum items.
16. When entering information about museum objects into the Inventory Accounting Book, each museum object is assigned one serial number, and each collection of museum objects is assigned a number with a fraction, based on the number of items that make up the collection.
17. The inventory book is kept in handwritten form.
18. Before filling, the inventory accounting book is laced, the sheets are numbered, signed by the directors of the museum, the chief curator, the head of the accounting department and sealed (if any) of the museum.
19. After making the last entry about museum objects, the Inventory Book is subject to inventory. When compiling new Inventory Books, the previous ones are preserved and not destroyed.
20. Reconciliation for the presence of museum objects is carried out in accordance with the reconciliation schedule approved by the director of the museum.
21. The reconciliation schedule indicates the following deadlines:
1) in museums with up to three thousand museum objects - annually;
2) in museums with up to thirty thousand museum objects - once every three years;
3) in museums with from thirty to three hundred thousand museum objects - once every five years;
4) in museums with from three hundred to five hundred thousand museum objects - once every seven years;
5) in museums with from five hundred thousand to one million museum objects - once every ten years;
6) in museums with over one million - once every fifteen years.
22. Based on the results of reconciliation for the presence of museum objects, a reconciliation report for the presence of museum objects is drawn up in the form according to Appendix 13 to these Instructions.

3. Storage of museum objects

23. Museum objects are placed in premises in compliance with:
1) temperature and humidity conditions;
2) light mode.
24. The air temperature during complex storage of various museum objects is set within +18 o Celsius (hereinafter referred to as C).
25. In the storage facilities of museum objects during their complex storage, the air temperature is set to no higher than +20 o C (with a relative humidity of up to 53%).
26. In rooms where museum objects are located, the air temperature is set within:
1) not higher than +12 o C - for museum items from black and white photographic materials;
2) not higher than +5 o C - for museum items made from color photographic materials;
3) from +16 o C to +25 o C for museum objects made of wax and plasticine;
4) not lower than 0 o C for museum items made of precious and semi-precious stones and amber.
27. During complex storage of museum objects, the relative air humidity is set in the range from 50 to 65%.
28. For storing museum objects, relative air humidity is set within the following limits:
1) from 37% to 50% for archaeological museum objects that have corrosion products in the form of chloride compounds;
2) from 40 to 50% for museum items made from photographic materials.
29. To record the temperature and humidity of the air, psychrometers, hygrometers, thermometers and other devices are installed in each room where museum objects are located.
30. Temperature and air humidity indicators are taken into account twice a day, at the same time.
31. If the temperature and humidity conditions of the room have high humidity, then minimum distance between the wall and the equipment is at least ten centimeters, in case of low humidity, general humidifiers are used.
32. In museum premises, museum objects should not be exposed to sunlight.
33. For all types of graphics, books, handwritten materials, photographs, fabrics, botanical and zoological collections, leather, the illumination of museum premises should be within 50-75 lux, for all other museum objects - 75 lux.
34. For the storage of oil and tempera paintings, as well as museum objects made of bone, systematic lighting (natural or artificial) in the daytime is necessary.
35. When filming video or taking photographs in museum premises, museum objects should be controlled from heating. Light sources should be no closer than four meters from museum objects, and the light should be turned on for a minimum time (no more than 3-5 minutes). It is unacceptable to increase the air temperature in the museum premises where the filming is taking place by more than 2 o C.
36. Photography of museum objects using electronic flash is not carried out.
37. Storage of paintings is carried out in the following ways:
1) paintings without frames are hung on strong cords or on metal strips with movable hooks. One end of the cord is secured to a metal rod attached to the top of the wall, the other end is passed through two rings screwed into the picture frame and then tied to the rod;
2) pictures in frames are hung on stationary (fixed) or retractable panels covered with a large metal mesh. Hanging pictures on the grid is done using hooks. One end of the hook is fixed into a ring screwed into the picture frame, the other - into a mesh cell. Anti-corrosion coating is provided in the nets and hooks;
3) paintings on canvas and works of art are stored on boards, racks with slots for each work;
4) paintings on thick boards (in particular, ancient Russian paintings) are stored on racks with a lattice floor (base) for air circulation purposes. The flooring of the planks lies perpendicular to the plane of the works. On the vertical wall of the rack there are special individual cells with slopes, covered with fabric;
5) paintings on canvas stretched on a stretcher are stored on top of the slatted floor, forming a second flooring of slats. For large-sized works, bearings are installed between the slats to ease friction when installing and removing paintings from the rack;
6) paintings without frames are stored in stacks on thick boards with dowels according to size, paintings are placed face down. Cushions made of canvas and cotton wool are placed between the paintings;
7) paintings on canvas without frames are stored according to size, paintings are placed face down, without spacers;
8) oil paintings are stored on a special shaft.
In rooms where paintings are stored, the passages between the shelves are installed in stacks of at least one meter wide.
38. Up to ten paintings are stored on one shaft.
Rollers for rolling works of easel oil painting are made of dry material with a smooth surface in the following parameters:
1) shaft diameter from 50 centimeters or more (for duplicate paintings and paintings with body painting from 50 to 70 centimeters);
2) the length of the shaft is from 5 to 10 centimeters greater than the width of the picture;
3) the shaft frame is covered with plywood, then with wrapping paper;
4) the diameter of the circles attached to both ends of the shaft must exceed the diameter of the shaft, so that the picture screwed onto the shaft is at least 10-15 centimeters from the floor.
It is not recommended to store large paintings on shafts for more than two to three years without checking their safety. To avoid sagging and deformation, the shaft with the patterns rolled onto it is stored in a horizontal position. Twice a year the shaft is rotated around its axis by 180 degrees.
39. Paintings made using tempera and glue painting techniques, as well as mixed media, are stored in glass.
40. In the exhibition, paintings are displayed under glass. To prevent the glass from touching the painting, wooden, cardboard or cork spacers 2-5 millimeters thick are placed along the edges.
41. The graphics are attached to the half of the passe-partout that does not have a window, on paper hinges (legs), which are glued from the back to the upper edge of the museum object and the passe-partout.
42. Handwritten books (on parchment and paper) are stored in cabinets that protect them from light and dust.
Old handwritten and old printed books are stored in covers or boxes.
Certificates (on parchment or paper) are stored in folders, horizontally, in cabinets or racks.
43. Museum objects made from minerals of the group of sulfur compounds and salts are stored in wide-necked jars with ground-in stoppers.
44. Museum objects made of fabric are stored according to the type of material in closed cabinets and drawers; fabrics are stored wrapped in mikalent paper.
45. Museum items with gold, silver, pearl and other embossed embroidery and fur decorations are stored separately, each item is wrapped in mica paper, with a spacer of several layers of mica paper between the items.
46. ​​Museum objects made of leather are stored in cabinets, with the exception of those made of particle boards. Inside the cabinet:
1) clothes are stored on hangers with cotton pads at the corners;
2) hats are stored in separate boxes. To protect against deformation, hats are put on blanks;
3) shoes are stored on wooden blocks stuffed with soft paper;
4) leather equipment, the harness is stored on wooden round brackets.
47. Wooden sculptures, large caskets, spinning wheels are stored on racks and shelves.
48. Large and medium-sized sculptures are stored on podiums, stands, and shelves.
49. Museum objects made of porcelain, ceramics, glass, limestone, plaster, and marble are stored on shelves in glass cabinets.
50. Museum objects made of non-ferrous and ferrous metals are stored separately from objects made of precious metals.
51. Firearms and bladed weapons are stored in premises equipped with a security alarm.
52. Numismatics (coins, medals, orders, tokens, badges) are stored in cabinets equipped with flat drawers - trays. The height of the box is 3-5 centimeters. The boxes are filled with tin, cardboard, and plastic boxes 1.5-2 centimeters high (without lids), width and depth 1 centimeter greater than the size of museum objects.
53. Negatives and transparencies are stored in metal cabinets and boxes with slots, each museum item is placed in a thick paper envelope.
54. Positives are stored in photo paper bags of appropriate sizes, no more than 10 pieces in one bag.
55. Films are stored in standard iron boxes, films with sound recordings are stored in cardboard boxes.
56. Magnetic tapes are stored in primary packaging or cardboard boxes placed vertically on wooden racks.
57. Optical compact, removable disks are stored in special plastic containers in cabinets.
58. Metal geological exploration tools (geological hammers, chisels, lightweight drilling kits and others) are stored on smooth surfaces.
59. Imprints of plants, insects, fish and other organisms are stored in cotton wool, in boxes or drawers.
60. Soil monoliths are stored in boxes placed against the wall at an angle, and soil samples taken for chemical analysis are stored in glass jars with ground stopper.
61. Herbariums are stored in folders, in cabinets with tightly closing doors, in hermetic cabinets or boxes.
62. Zoological museum objects are stored in the following ways:
1) skins of fur-bearing animals - in hanging cabinets;
2) stuffed animals and birds - in cabinets with glass doors that close tightly or on shelves. They are arranged without touching each other, according to zoological classification;
3) stuffed carcasses of birds and mammals - in chests;
4) zoological museum objects fixed in alcohol or formaldehyde - in glass jars, in closed cabinets.
63. Anthropological museum objects are stored:
1) skulls - in cabinets on shelves;
2) skeleton bones - in separate boxes;
3) hair - in glass test tubes, closed with stopper and cotton wool, and washed with ether;
4) skeletal bones received for storage from permafrost conditions until final preservation - in freezers at a temperature of at least 18 o C.

4. Use of museum objects

64. Museum objects are used for:
1) exposure;
2) scientific research;
3) photography and video filming;
4) concert activities.
65. Museum items are not used if they are dilapidated.
66. Transportation of museum objects is carried out in accordance with the recommendations of the stock-purchasing (stock-selection) commission.
67. When transporting museum objects, all museum objects are placed in boxes in groups with inserted wooden cages or in boxes wrapped in soft paper separately from each other. Parts of museum objects are wrapped separately from each other and packed in one box.
Museum items inside the boxes or boxes:
1) made of precious metals and stones, placed in special cases;
2) made of metal and weapons are wrapped in soft paper or placed in special cases or cases. Before packaging, they are cleaned of dust and lubricated with gun oil. The inlay is sealed with paper or gauze soaked in molten wax or paraffin;
3) made of brocade or with gold and silver embroidery, spread out across the entire width in large cardboard boxes, buttons and sewn decorations on clothes are wrapped in soft paper, iron parts are removed if possible and wrapped in soft paper;
4) wool and fur are wrapped in soft paper treated with pest control agents. Before packaging, the fur is combed with a comb;
5) leather is wrapped in soft paper. Before packaging, museum objects are lubricated with softeners (castor oil, lanolin, emulsion of glycerin with egg yolk). Leather shoes are stuffed with soft material and dried before packaging.
68. When packing museum items, the following is provided:
1) isolation of each museum object;
2) the absence of excessive pressure on each museum object;
3) complete immobility of museum objects.

5. Write-off of museum objects

69. A museum item is subject to write-off in accordance with the recommendations of the stock-purchasing (stock-selection) commission in the following cases:
1) destruction of a museum object;
2) transfers for permanent use to state museums and government organizations;
3) exchange with state museums and government organizations.
In case of transfer for permanent use to state museums and state organizations or exchange of a museum item with state museums and state organizations, a transfer and acceptance certificate is drawn up.
70. Based on the recommendation of the stock-purchasing (stock-selection) commission, an act on the write-off of museum objects is drawn up in the form according to Appendix 14 to these Instructions.
71. The write-off act is approved by the director of the museum and sealed with the seal (if any) of the museum.
72. After approval of the act, in the “notes” column of the Fixed Fund Receipt Book, entries are made about the write-off of the museum item, including the date and number of the write-off act.
When writing off non-core museum items, after recording in the “notes” column of the Fixed Fund Receipt Book, museum items are transferred free of charge to other government organizations.

Annex 1

use and disposal
museum objects of the museum fund
Republic of Kazakhstan

"I affirm"
Director
_______________________
(full name of the museum)
"" _______ 20__

Acceptance certificate
museum objects into permanent or
for temporary use
№

This act was drawn up "" ______ 20 in three
copies that
__________________________________________________________ in person
____________________________________________________________________
accepted, and __________________________________________________________
(FULL NAME. individual or
__________________ represented by __________________________________________
name of the legal entity) (full name, position)

donated the following museum items for permanent or temporary use
items:
(Underline whatever applicable)

In total, according to the act, the following were accepted: _________________ units of museum items for
(in numbers and words)
total amount (in tenge) _______________________
(in numbers and words)

Reason: (date, stock-purchase protocol number
(stock selection) commission)

List of attached documents (if available):

Signatures of the persons drawing up this act ___________________________________
(Full name, signature of the person who submitted the documents)

Appendix 2
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

"I affirm"
Director
_______________________
(full name of the museum)
"" _______ 20__

Certificate of issuance
museum objects for permanent or temporary use
№

This act was drawn up on ______________ 20, stating that
____________________________________________________________ in person
(name of the state museum)

(last name, first name, patronymic (if available) (hereinafter referred to as full name), position)

handed over until " " 20_______, and ________________________ in the person of
(when issued for temporary use) (name of legal entity)
_____________________________________________________________________
(full name position)

accepted for permanent or temporary use the following museum objects
items based on
(Underline whatever applicable)

special permission authorized body in the field of culture or
local executive body of the region (city of republican
values, capitals).
(Underline whatever applicable)

Total transferred under the act: ___________________ units of museum objects
(in numbers and words)
Signatures ________________________________________________

(on the reverse side of the sheet when issued for temporary use)

The issuance is subject to the following conditions:
1. Museum items issued under this act must be returned
to the museum ________________________ no later than the deadline established
by this act and without any prior requirement.
2. Packaging and transportation of the issued museum item
is made at the expense of _____________________________________________________________________
3. Issued museum objects are returned in the same condition as
what they were at the time of their issue.
In case of loss or partial damage of issued exhibits
_____________________________________________________________________
_____________________________________________________________________

undertake to reimburse the cost of the lost or the cost of restoration.
4. Within deadline temporary use of museum
objects, museum
_____________________________________________________________________
ensures that museum objects are stored in
_____________________________________________________________________
appropriate conditions, for which it allows a representative of the museum to
_____________________________________________________________________
inspection of materials without hindrance and follows all his instructions in
_____________________________________________________________________
regarding storage conditions.

I have read the terms and conditions: __________________________________________
(signature of the person accepting the museum item)

Appendix 3
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Book of registration of acts of acceptance for permanent use

Appendix 4
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Book of registration of acts of issuance for permanent use

Appendix 5
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Book of registration of acts of acceptance for temporary use

Appendix 6
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Book of registration of acts of issuance for temporary use

Appendix 7
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Book of receipts of the main fund

Appendix 8
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Book of receipts of the temporary fund

Appendix 9
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Collection inventory of museum objects

Collection name: _________________________________________________;
Number of items in the collection: _________________________________;
Collection cost: ______________________________________________;
Date and place of discovery of the collection: _______________________________;

Number of the act of accepting museum objects permanently/temporarily
use or act of issuing museum objects for permanent use
temporary use:___________________;
Serial number according to the book of receipts of the fixed fund or according to the book
income of the temporary fund: _____________________________________;

Date of compilation of the inventory: __________________________________________

Appendix 10
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Inventory of books

Appendix 11
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Inventory book of museum items
_______________________________________________
(fixed fund or group “_________”)

Appendix 12
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Inventory card ___________________________________
(name of museum item)

Full name of the museum: __________________________________________
Structural unit of the museum: _____________________________________

1. Date and serial number of the museum item according to the book
fixed fund revenues_______________________________________________.
2. Inventory number of the museum item and classification group_______________________________________________________.
3. Old inventory number of the museum item (if available)
____________________________________________________________________.
4. Descriptions of the museum item:
1) place for a photo (or attached);
2) material and manufacturing technique;
3) size, total weight and fineness for precious metals and
stones;
4) main features (shapes, purposes, design, cut,
color, plot, composition, artistic style, image, lettering,
seals, signs and others)___________________________________________.
5. State of preservation of the museum item: _______________.
6. Publications, use: ______________________________.

Date of compilation: " "20
Compiled by: _________________________________________________

Note:
When compiling an inventory card and description of museum
items consisting entirely of precious metals and stones (including
including coins, products), in the “material” column it is indicated
name of precious metals and stones from which it is made
item, in the column “size and total weight” the height, width,
depth of the object (if the object is of a regular round shape - its
diameter) with an accuracy of 1 millimeter. Weight indicated: for
precious metals and stones weighing up to 100 grams with an accuracy of 0.01
gram; over 100 grams - with an accuracy of 0.1 grams, the weight of precious
stones - accurate to 0.01 carats. Large one-piece museum pieces
objects are weighed with the accuracy allowed by the scales, which
a reservation is made.

Appendix 13
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

"I affirm"
Director
_________________________
(full name of the museum)
"" _______ 20__

Act
checks for the presence of museum objects
№
from "____" ______________ 20

This act was drawn up in accordance with the order of the director ____________
(full name of the museum)
No. ___ dated "" ______ 20 "_________________________________"
(order title)

based on the results of the verification for the presence of museum objects
the following is established:

According to ___________________________________________________________
(name, book number and (or) act)
on " "________ 20__ there are only ____________ museum units
(in numbers and words)
items, including: _____________________________ museum items.

In fact, as a result of the reconciliation of museum objects for “ ”________ 20__
year there are only _____________________ museum units
(in numbers and words)
items, including:________________________________museum items.
(name, accession number, brief description)

In total, ____________ museum items were identified (list attached).

This act was compiled by: 1)_________________________________________
(last name, first name, patronymic (if available), position, signature)

Appendix 14
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

"I affirm"
Director
_______________________
(full name of the museum)
"" _______ 20__

Act on write-off of museum objects No.
from "____" ___________20___

Chairman of the commission ______________________________________________
(last name, first name, patronymic (if available) (hereinafter referred to as full name)
Members of the commission: _____________________________________________________
(Full names of all commission members)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________

based ________________________________________________________
(destruction of a museum object, transfer for permanent use
_____________________________________________________________________
government organizations, exchange with government organizations)

have drawn up this act in two copies, on the write-off of the museum items listed below

Total ____________________ units of museum objects
(in numbers and words)

Chairman of the commission:______________________
(signature, full name)

Page 20 of 39

Accounting for museum funds

Accounting for museum funds is one of the main areas of fund work. Its purpose is to legally protect museum funds and the museum's rights to data obtained as a result of the study of museum objects and collections. Accounting for funds is a continuous process, since the museum's funds are constantly replenished; the movement of objects and their condition are monitored. The procedure for recording, storing and scientific processing of museum objects is regulated regulatory documents Ministry of Culture.

In the process of accounting for museum funds, it is compiled according to established forms. accounting documentation . It contains data about individual objects and groups of objects, about the order of their receipt in the museum and in various fund departments. Most of the documents have legal force, are subject to registration and eternal storage. These are acts of acceptance, acts of issuance, books of receipts, books of scientific inventory.

State accounting of museum collections involves two stages, which reflect the degree of study of museum objects : initial registration items received by the museum and inventory, that is, the scientific registration of museum objects.

Legal registration of the belonging of objects to the museum and the rights of the museum to these objects begins with act of acceptance of items for permanent storage. This document is drawn up in at least three copies, signed by the main custodian (head of funds), the person who stored the items until the decision of the stock purchasing commission; and the person who received them material storage. The act is approved by the director of the museum and sealed with the museum's seal. The acceptance of items made of precious metals and precious stones, orders and medals, as well as weapons is determined by special regulatory documents.

Before entering the appropriate collection department, objects undergo initial registration, which finally confirms their belonging to this museum. They are included in book of receipts of museum objects(fixed fund) or in book of accounting of scientific and auxiliary materials in the form specified by the instructions (see Appendix No. 3, 4, 5). In natural science museums, raw materials are registered in raw scientific materials accounting book.

Items received by the museum for temporary storage are entered into book of receipts for temporary use. They are returned according to an act, which is drawn up by order of the director and signed by the chief custodian, the head of the stock department that stored the item; and the person who temporarily accepted it for financially responsible storage.

The purpose of the receipt books as a state security document is to register an item under a certain number and give a brief description of it, excluding the substitution of the item, and in case of loss or theft, facilitating its search. The serial number in the book of receipts (KP) assigned to this item is simultaneously affixed to the act of its receipt at the museum, as well as on the item itself along with the museum code, for example: State Historical Museum, KP - 112408. When a large number of homogeneous items are received at the same time (numismatic collection , photographic materials, etc.) their group entry in the receipt book is allowed if there is a collection or field inventory. In this case, the number of items received is reflected in the corresponding serial numbers of the receipts book (for example, KP - 1760–1870) or is recorded by fractional serial numbers (for example, KP - 1760/1 - PO). However, unique materials are always recorded individually. Group recording of items made of precious materials and precious stones is also prohibited.

Thus, the concepts accounting unit and storage unit, can designate both an individual museum item and a group of items (collection, set), if they are registered in accounting documents under the same number.

Registration in the book of receipts of museum objects is carried out taking into account all the information recorded in the acceptance certificates and field documentation. The description of the item is made based on the results of its attribution received at the time of its initial registration. Unique items must be photographed. The receipt book also records data on the time, source, method of receipt of the item, its safety, cost (upon purchase), and accompanying documents. The act number and recording date are indicated.

The receipts book, as a security order document, is drawn up accordingly before filling out: the sheets are numbered, laced, the book is signed and sealed with the seal of a higher authority. All entries are made clearly, legibly, without erasures, and their correction is allowed only in extreme cases, while old and new entries must be clearly legible. Minor corrections are certified by a special entry in the notes of the book signed by the director and chief custodian, head of the accounting department, and custodian of the item. Signatures are sealed with the museum's seal. All significant corrections in the book of receipts (attribution, safety, size, material, etc.) are made only on the basis of special acts signed by the director or his deputy for scientific work, the chief custodian, the head of the stock department, and are certified by the person responsible for primary accounting.

Legal documents of primary accounting are carefully preserved; Access to them is limited to a limited number of people. Meanwhile, the information they contain is needed not only by museum employees, but also by researchers from other institutions. Therefore, already at the stage of primary accounting, a system of card files is created - card, and in last years and electronic. Especially necessary accounting card file , performing the information function of the receipts book. The cards that make it up are identical in content to the entries in the receipts book and are arranged in the order of its numbers. A card index is also compiled for temporary receipts, systematized by sources of receipt.

After registration in the receipt books, the items are transferred to the fund departments to the custodians according to acts for materially responsible storage(see Appendix No. 6). At the same time, museum objects, in contrast to scientific and auxiliary materials, undergo the second stage of accounting - inventory, which is the main form of study, description and scientific definition of fixed assets. It is carried out with the help of scientific inventory books – scientific equipment. Being legal documents, they are prepared in the same way as receipt books.

Recording in the scientific inventory is done only subject-by-subject and in accordance with the form established by the instructions (see Appendix No. 7, 8). It is based on further, deeper work by a specialist in identifying a museum object. The scientific inventory gives the exact name of the item, its detailed description with a list of all available marks, monograms, signatures and inscriptions. Data is entered about the author, place and time of creation and existence, history of the item, publications relating to it, material and manufacturing technique, size and weight (for items made of precious metals and stones), degree of preservation. The corresponding columns indicate registration designations, old registration designations (if any), numbers of photographic negatives (if the item is photographed), information about the source and method of receipt, price, etc.

During inventory, museum objects are systematized in accordance with the structure (structure) of the main fund. Therefore, each stock division usually has several scientific inventories, in accordance with its classification into groups of museum objects. For example, in the division of visual sources, works of painting, graphics, and sculpture will be included in different books. Each of them has its own designation, which allows us to determine whether the book and the item inventoried in it belong to a specific stock division and group formed within it. Belonging to the subdivision of visual sources can be indicated by the letter I, and to the sculpture group by the letter C.

Each item recorded in the scientific inventory receives its own number, which is affixed to it and in the receipts book. Thus, a museum object ultimately acquires two numbers: according to the book of receipts and according to the scientific inventory. Its full accounting designation may look, for example, like this:

GIM-KP 1245

I-S 137

When putting down an accounting designation, it is important not to cause damage appearance object and at the same time apply it so that it is accessible for viewing by the custodian and the researcher, does not crumble, does not wear off. For example, on metal objects it is stamped with enamel paint, and on ceramic objects - with oil or ink. If the registration designation cannot be applied to the item itself, labels and tags are used that are sewn, nailed or hung to the items, placed on a mount, or on individual packaging.

The items that make up the set (sets, sets) are entered into the scientific inventory under separate numbers, and their belonging to the set is noted in the description. Atlases, albums of drawings and photographs of the same author are entered into scientific inventories under one number, with each sheet receiving a fractional number.

Items made of precious metals and precious stones are recorded in inventories only if there is a jewelry examination certificate certifying the authenticity of the material and the accuracy of the weight. In special inventory books, additional records are kept of them, therefore, unlike other items, they have not two, but three accounting numbers.

Written sources are taken into account according to the rules developed by the governing archival bodies. Accounting is maintained for archival funds, archival collections, and storage units. Inventory of archival funds in legal terms they are equivalent to scientific inventory books. They include a list of those included in this fund storage units. The list contains a title and a brief description of the contents of each storage item.

Entry into the scientific inventory is made on the basis of a previously compiled scientific description cards , the columns of which must correspond to the inventory columns (see Appendix No. 9). It is filled in during the process of identifying a museum object and records the result of studying all its main features. Before entering into the scientific inventory, the text of the description must first be endorsed by the head of the collection department, the deputy director for scientific affairs or the chief curator.

In the process of scientific description, the contents of the card can be supplemented, clarified and even changed. In this case, all changes made to the scientific inventory are formalized according to the same rules as in the receipt books.

Based on cards of scientific description of museum objects, a inventorycard index, performing the information functions of inventory description books and serving as the basis for scientific cataloging of funds. In order to quickly find objects, we compose topographic card index, and topographical inventory , where the storage location of each accounting unit is recorded. In each fund division, card indexes are also created for items of the scientific and auxiliary fund.

Museum funds are in constant motion, because objects can be transferred to other museums and institutions either for permanent use in exchange or free of charge, or for temporary use, for example, for creating displays or exhibitions. Objects move even more actively inside the museum. They are transferred for temporary use to other departments for exhibition work, research, restoration, photocopying. All these issues, as well as facts of theft, loss, destruction of objects, are formalized accordingly according to the instructions. Issues for a long period within the museum (to other fund departments, to the exhibition) are formalized by an act of intra-museum transfer and endorsed by the chief curator (see Appendix No. 10). Items transferred from the collection departments to other departments of the museum, for example, the darkroom, to short term, can be registered in a special book with a receipt from the receiving person.

The number of objects in museum collections is constantly changing: some objects are removed from the museum collection, others are added to it. Therefore, the museum annually compiles annual reports on the movement of museum funds, which reflects information on receipts, on the total number of items, on intra-museum and extra-museum temporary issues, etc. In order to make sure that there are real items behind specific numbers in accounting documents, and also that their safety has not been damaged, rediscounting of funds.

The re-registration is carried out by a special commission consisting of at least three people with the obligatory participation of the custodian of the collection. Each item assigned to a stock department is verified with the act of acceptance for materially responsible storage, with an entry in the scientific inventory book and in the receipts book; The presence of documents documenting the absence of certain items in the funds is also checked. Based on the results of the work, the commission draws up and signs an act of reconciling the availability of museum objects with accounting documentation, which is approved by the director of the museum.

The most important accounting documents that have legal force are registered in special books and inventories. They are not issued to unauthorized persons and are not taken outside the museum. All acts, inventory books, books of temporary and permanent receipts, books and inventories of products made of precious materials are stored by responsible persons in fireproof cabinets, in a closed room, which is sealed during non-working hours.

Along with the term “accounting documentation”, there is also a broader concept – “stock documentation” ». In addition to accounting records, it includes documents generated in the process of physical protection of funds, as well as during their classification and systematization - classification schemes, catalogs and indexes. Thus, the system of stock documentation contains and transmits information both about the funds themselves and about those phenomena and processes that document museum objects. Therefore, it is an information system. In addition to the actual stock documentation, it includes studies of individual objects and their groups, published in the form of monographs and articles, as well as studies in the field of specialized disciplines, created on the basis of museum objects.

The stock information system is used when selecting objects for display and compiling labels; it helps to interpret objects when preparing excursions and lectures, and in the process of studying museum objects it allows comparative analysis. In addition, it provides data that allows us to find out the state of the funds themselves, the feasibility and direction of their replenishment. Not only museum employees, but also researchers from other institutions and representatives of various specialties need a stock information system.

Creation of stock information system– the work is complex and continuous. In the last decade, its active modification has begun with the help of computer technologies, which make it possible to radically change the very process of preparing museum documentation. The presence of electronic storage media does not relieve museum specialists from preparing accounting documents on paper, since only they have legal force. However, automation of the activities of fund departments significantly reduces labor costs, reduces the likelihood of errors and allows you to quickly make changes to prepared documents.

Computerization opens up especially wide possibilities in the field of cataloging museum collections. With its help, card indexes are maintained that include arbitrarily detailed data on objects and the necessary reference apparatus - indexes, links, rubricators. It allows you to search for information based on various criteria - author, inventory number, date of creation, by any phrase or word in the description, and information received upon request can be in both text and graphic form.