21. During the inter-inventory period, in a military unit with a large range of property, selective inventories of property in the places of its storage (processing) can be carried out.

Control checks of the correctness of the inventories and sample inventories carried out during the inter-inventory period are carried out by the inventory commissions on the basis of the order of the commander of the military unit.

22. Operations for the receipt and release of material assets at the time of the inventory are suspended.

In case of long-term inventory taking in exceptional cases and only with the written permission of the commander of a military unit and the head of the financial body that records property, material assets can be released by financially responsible persons in the presence of members of the inventory commission with entry into a separate inventory list (collation sheet) (form according to OKUD ) and with a mark in the primary expenditure accounting documents signed by the chairman of the inventory commission.

Material values received during the inventory are taken by financially responsible persons in the presence of members of the inventory commission and are entered into a separate inventory list (collation sheet) and are not included in the inventory results report. Inventory lists (collation statements) are attached to the act on the results of the inventory.

23. If it is impossible to count material values within one day and record them in the inventory list (collation sheet), inventory labels (OKUD form) are used, which are filled in one copy by members of the inventory commission and are stored together with the recalculated material values.

"On approval of the procedure for conducting an inventory of property and obligations in the Armed Forces Russian Federation"

Edition of 03/28/2008 - The document is not valid

MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION

ORDER
dated March 28, 2008 N 138

ON APPROVAL OF THE PROCEDURE FOR CONDUCTING THE INVENTORY OF PROPERTY AND OBLIGATIONS IN THE ARMED FORCES OF THE RUSSIAN FEDERATION

To approve and put into effect the attached Procedure for an inventory of property and obligations in the Armed Forces of the Russian Federation.

Defense Minister
Russian Federation
A. SERDYUKOV

Application
to the Order of the Minister of Defense
Russian Federation
2008 N 138

ORDER
CONDUCTING THE INVENTORY OF PROPERTY AND OBLIGATIONS IN THE ARMED FORCES OF THE RUSSIAN FEDERATION

I. GENERAL PROVISIONS

2. To carry out an inventory of the property and obligations of a military unit (hereinafter referred to as an inventory), a permanent inventory commission is appointed by the commander.

In order to carry out an inventory at a time with a large amount of work, working inventory commissions may be created in individual subdivisions of military units to conduct an inventory. The working inventory commissions are subordinate to the chairman of the inventory commission, who monitors their activities.

In the military unit, which is financially supported by the centralized financial and economic body (CFEO), its own inventory commission is created, which includes representatives (representative) of the CFEO.

3. The personal composition of the permanent inventory commission and working inventory commissions (hereinafter referred to as the inventory commissions) is approved by the order of the commander of the military unit, which in mandatory is brought against a receipt to the chairman of the inventory commission and its members and is registered in the register of control over the execution of orders (decisions, orders) on the inventory (form according to OKUD), which is maintained by the chairman of the inventory commission.

Deputy commanders of military units are appointed as chairmen of inventory commissions, and members of inventory commissions are servicemen passing military service under contract, and persons of civilian personnel of various specialties who are not associated in official relations with the officials being audited.

During the work of the inventory commissions, the members of the inventory commission are released from the performance of their official duties for their positions.

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

4. The main objectives of the inventory are:

identification of the actual availability of property;

establishing the condition of the property and its assessment;

compliance of the actual availability of property with budget accounting data;

checking the completeness of the reflection in the budgetary accounting of obligations.

5. Inventory commissions in the course of work:

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

require financially responsible persons to submit necessary certificates(information) and explanations;

check in the subdivisions of military units (from financially responsible persons) the presence, quality condition, completeness and storage conditions of all not financial assets.

Inventory commissions are responsible for:

timeliness and compliance with the inventory procedure in accordance with the order of the commander of the military unit;

completeness and accuracy of entering into inventory lists (collation statements) data on the actual availability (balances) of fixed assets, non-produced and intangible assets, inventories and finished products, precious metals and stones, settlements and other assets;

the correctness of the indication in the inventory lists (collation statements) of the characteristics of non-financial and financial assets (name, type, brand and other characteristics);

correctness and timeliness of registration of inventory results.

6. The inventory consists of the following stages:

a) the first stage:

the issuance of an order on the inventory taking, which indicates the composition of the inventory commission, the timing and types of inventory property and obligations;

development and approval of an inventory plan;

receiving receipts from financially responsible persons;

determination of balances of property and liabilities according to budget accounting data;

b) the second stage:

identification, weighing, measuring, counting and checking the actual availability of property and obligations;

registration (filling out) of inventory lists (collation statements, acts);

c) third stage:

comparison of inventory materials data with budget accounting data;

identification of discrepancies, determination of the reasons for deviations of current estimates from accounting;

drawing up a statement of discrepancies based on the results of the inventory;

preparation of proposals for reflecting the results of the inventory in budget accounting;

drawing up an act on the results of the inventory;

issuing an order from the commander of a military unit on approving the results of the inventory and on bringing to justice the guilty officials;

making accounting entries in the accounting registers based on the results of the inventory.

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

II. GENERAL RULES FOR CONDUCTING INVENTORY

8. Before starting the work of the inventory commission:

the requirements of the legislation of the Russian Federation on responsibility for concealing the revealed violations are brought to the notice of the members of the inventory commission;

the commander of a military unit or an official appointed by him instructs the members of the inventory commission, informing them of the goals and objectives of the upcoming inventory, the order and timing of the inventory commission;

organizes the study by the inventory commission of the legislation of the Russian Federation on the organization and control of financial and economic activities, organization and maintenance of budgetary records of property and liabilities;

familiarization of the members of the inventory commission with the materials of previous inventories of property and obligations, materials of audits and inspections is ensured;

the work plan of the inventory commission is being developed, indicating the activities, the start and end dates of the work, the time for the submission of inventory materials to the commander of the military unit.

The work plan of the inventory commission is developed and signed by its chairman and submitted for approval to the commander of the military unit.

9. Prior to the start of checking the actual availability of property, the inventory commission receives the last incoming and outgoing primary accounting documents on the movement of property at the time of the inventory.

The chairman of the inventory commission endorses all incoming and outgoing primary accounting documents attached to the registers of delivery of documents (form according to OKUD), indicating "before inventory on" __ "_____________ 20__".

By the beginning of the inventory, the financially responsible persons give receipts to the financial authority of all expenditure and incoming primary accounting documents for the movement of property and the absence of unreceived or written off property.

10. The Inventory Commission ensures the completeness and accuracy of entering the inventory lists (collation statements) of data on the actual balances of non-financial and financial assets, liabilities, the correctness and timeliness of registration of inventory materials.

11. The actual presence of material values is checked by determining the mass (weight), recounting piece items, measuring the volume, measuring fuel in tanks of cars, tanks and other containers, measuring material values recorded in meters, and in other ways.

The number of material values stored in the supplier's undamaged packaging can be determined on the basis of primary accounting documents with obligatory verification in kind (for a sample) of some of these values. Determination of the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

Missiles and ammunition stored in a standard (standard) container, if it is not broken and the factory markings and seals are clearly visible on it, are checked according to the data indicated in the marking with a sample check of 1 - 2 percent of each batch of material values.

If a discrepancy is detected, the entire batch is subject to verification, and the amount of material assets to be sampled is doubled.

If the facts of shortage of property are revealed, 100 percent of the property accepted for safekeeping by the financially responsible person is subject to inventory.

The results of the inventory of measurements of fuel in the tanks of machines (units), tanks and other containers are reflected in the list of measurements of fuel in the tanks of cars (form according to OKUD 6002601) or in the list of measurements of the amount of fuel and lubricants when removing residues (form according to OKUD 6002602), the data of which entered in the inventory lists (collation statements).

The results of weighing tare material stocks are reflected in the list of weighing tare material stocks (form according to OKUD 6002603). When inventorying a large number of goods by weight, the lists of weighing tare material stocks are kept separately by one of the members of the inventory commission and the financially responsible person. At the end of the working day (or at the end of re-weighing), the data from the sheets for measuring fuel in tanks of machines (units), tanks and other containers, measuring the amount of fuel and lubricants when removing residues, weighing tare material stocks are compared, and the verified total together with acts and technical calculations are attached to the inventory lists (collation statements).

For material assets that have serial numbers, their numbers are reconciled with budget accounting data.

12. Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons.

13. Information about the actual availability of property and the reality of the recorded obligations are recorded in the inventory lists (collation statements).

14. Inventory lists (collation statements) can be filled in using automation tools or manually.

The names of the property being inventoried and its quantity are indicated in the inventory lists (collation lists) according to the nomenclature and in units of measurement adopted in budget accounting.

On each page of the inventory list (collation sheet), the number of serial numbers of the property and the grand total of the quantity in physical terms recorded on this page are indicated in words, regardless of the units in which this property is shown.

Correction of errors is made in all copies of inventory lists (collation lists) by crossing out the wrong entries and putting the correct entries over the crossed out ones. Corrections must be agreed and signed by all members of the inventory committee and financially responsible persons.

It is not allowed to leave blank lines in the inventory lists (collation lists); on the last pages, a dash is put in the blank lines.

On the last page of the inventory list (collation sheet), a note should be made about checking prices, taxation and counting of totals, signed by the persons who performed this check.

15. Inventory lists (collation lists) are signed by all members of the inventory commission and financially responsible persons, and in cases where working inventory commissions are created in a military unit, inventory lists (collation lists) are signed by members of this commission and financially responsible persons. At the end of the inventory list (collation list), the financially responsible persons give a receipt confirming the check by the inventory commission of the property in their presence, with a record of the absence of any claims to the commission members and the acceptance of the property listed in the inventory list (collation list) for safekeeping.

When checking the actual availability of property in the event of a change of financially responsible persons, the person who accepted the property signs in the inventory list (collation sheet) in receipt, and the person who handed over - in the delivery of this property.

16. For property in custody, rented or received for processing, separate inventory lists (collation statements) are drawn up.

17. If the inventory of the property is carried out within several days, then the premises where it is stored must be sealed (sealed) when the inventory commission leaves. During breaks in the work of the inventory commission (lunch break, night time, for other reasons), inventory lists (collation statements) must be kept in a box (cabinet, safe) in a closed room where the inventory is carried out.

18. In cases where financially responsible persons find, after the inventory, errors in the inventory lists (collation statements), they immediately report this to the chairman of the inventory commission before opening the relevant premises for storing property. The inventory commission checks the specified facts and, if confirmed, performs in established order corrections of the identified errors.

19. At the end of the inventory, the commander of the military unit may appoint control checks on the correctness of the inventory. Inspections are carried out with the participation of members of the inventory commission and financially responsible persons before the opening of the corresponding premises for storing property, where the inventory was carried out.

results control checks the correctness of the inventories is drawn up by an act on the control check of the correctness of the inventory of values (form according to OKUD) and recorded in the register of control checks of the correctness of the inventory (form according to OKUD).

20. During the inter-inventory period in a military unit with a large nomenclature of property, selective inventories of property in the places of its storage (processing) can be carried out.

Control checks of the correctness of inventories and sample inventories, carried out during the inter-inventory period, are carried out by inventory commissions by order of the commander of a military unit.

III. PROCEDURE FOR CONDUCTING INVENTORY OF SEPARATE TYPES OF PROPERTY AND OBLIGATIONS

General Provisions

21. Operations for the receipt and release of material assets at the time of the inventory are suspended.

In case of long-term inventory taking (in exceptional cases and only with the written permission of the commander of a military unit and the head of the financial body) material assets can be released by financially responsible persons in the presence of members of the inventory commission with entry into a separate inventory list (collation sheet) and with a mark in the primary expenditure accounting documents signed by the chairman of the inventory commission.

Material values received during the inventory are accepted by financially responsible persons in the presence of members of the inventory commission and are entered into a separate inventory list (collation sheet) and are not included in the inventory results report. Inventory lists (collation statements) are attached to the act on the results of the inventory.

22. If it is impossible within one day to count material values and record them in the inventory list (collation sheet), inventory labels (form according to OKUD) are used, which are filled in one copy by members of the inventory commission and are stored together with the recalculated material values, and the premises at leaving the inventory commission are sealed with the seals of the financially responsible person and the chairman of the inventory commission.

Inventory of fixed assets, non-produced and intangible assets

23. Prior to the beginning of the inventory of fixed assets and non-produced assets, the following is checked:

availability and condition of analytical accounting registers, technical passports (forms) or other technical documentation;

availability of documents for fixed assets, accounted for separately on off-balance sheet accounts (leased or for safekeeping); availability of documents certifying the right of the Ministry of Defense to use land plots and other non-produced assets.

If you find inaccuracies or discrepancies in the registers analytical accounting or technical documentation are corrected and clarified by the appropriate officials.

24. When making an inventory of fixed assets, the inventory commission inspects these objects and draws up inventory lists (collation statements), which indicates the full name, inventory number, year of manufacture (construction, purchase), serial number and other necessary information.

25. When taking stock of items of fixed assets related to real estate, as well as non-produced assets are checked, in addition, the availability of documents for the right to use military unit these objects.

26. If during the inspection an unaccounted object is found or data on any object in the accounting registers is absent or does not correspond to reality, the inventory commission indicates the correct data or technical characteristics in the inventory lists (collation statements).

Unaccounted objects identified during the inventory are assessed by market value taking into account the wear, which is determined by the actual technical condition of the object. Information about the assessment and depreciation is drawn up by the corresponding act.

27. If the items of fixed assets have undergone work on completion, additional equipment, reconstruction or modernization and at the same time the purpose of the item of fixed assets has changed, a new assignment of the item of fixed assets is entered into the inventory list (collation sheet).

If the commission found that as a result of work on completion, additional equipment, reconstruction, modernization or partial liquidation, the book value of the objects changed and these changes were not reflected in the budget accounting, the changes made are made to the inventory list (collation sheet).

28. Machinery, equipment and vehicles are reflected in the inventory on an object-by-object basis with an indication of the serial number according to technical data sheet manufacturer and year of manufacture.

Objects of the same type of fixed assets of the same value, received simultaneously in one of the units of a military unit and recorded in the inventory card of group accounting of fixed assets (form according to OKUD), are also carried out in inventory lists (collation statements) in groups by name indicating the quantity.

29. A separate inventory list (collation sheet) is drawn up for equipment that does not require installation. For each object, the serial number, indicated in the technical passport of the manufacturer, and the year of manufacture are recorded.

30. A separate inventory list (collation sheet) is drawn up for items of fixed assets that have fallen into disrepair and cannot be restored. At the same time, the date of commissioning of facilities and the reasons that led to their inoperability are indicated.

31. Production and household inventory in operation is checked by inspecting each item at its location and for each materially responsible person in whose custody it is listed.

If objects of fixed assets are issued for individual use to officials of a military unit and cards for accounting of material assets of personal use are open on them, during the inventory it is allowed to draw up group inventory lists (collation lists), where the persons responsible for these items are indicated officials and have their signatures.

32. Items of household inventory that have become unusable and not written off from budget accounting are not included in the inventory list (collation sheet).

In this case, a write-off act is drawn up indicating the time of operation, the reasons for the unsuitability, the possibility of using these items for economic purposes.

33. Items of fixed assets, which at the time of the inventory are temporarily outside the location of the military unit, are inventoried until the moment of their temporary disposal.

34. The objects of fixed assets that do not belong to the military unit are checked separately: those taken on lease, kept in safe custody. A separate inventory list (collation sheet) is drawn up for these objects, indicating the documents according to which these objects were accepted for budget accounting.

35. During the inventory of non-produced assets, the inventory commission checks the availability of non-produced assets and documents certifying the right of the military unit to use these assets. With absence these documents the inventory commission ensures their receipt or registration.

36. When taking inventory of intangible assets, the following is checked:

the presence of intangible assets and documents confirming the rights of a military unit to use them;

correctness and timeliness of reflection of intangible assets in budget accounting.

Inventory of inventories and finished products

37. Material stocks (including finished products) are entered in the inventory lists (collation statements) for each item with an indication of the type, group, quantity and other data.

38. Inventory of material stocks is carried out for each materially responsible person and for storage locations.

When stocks are stored in different isolated rooms with one financially responsible person, the inventory is carried out sequentially at the storage places and after checking the room is sealed (sealed), and the inventory commission moves to a new room.

39. The Inventory Commission, in the presence of financially responsible persons, checks the actual availability of material stocks by re-measuring, re-weighing, recounting. It is forbidden to enter into the inventory lists (collation statements) data from the words of financially responsible persons or from accounting data without checking their actual availability.

40. If inventories were received during the inventory, the inventory list (collation sheet) indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the name of the inventory, quantity, price and amount. On the receipt document signed by the chairman of the inventory commission (or, on his behalf, a member of the inventory commission), a mark is made "after inventory" with reference to the date of the inventory (collation sheet), in which these values are recorded.

41. Containers are entered into inventory lists (collation statements) by types, intended purpose and quality condition.

For containers that have become unusable, the inventory commission draws up an act for writing off with an indication of the reasons for damage.

42. Inventory of those on the way, not paid on time by buyers, who are in custody in the warehouses of other materially responsible persons, as well as the shipped inventories is to check the validity of the amounts on the corresponding accounts of budget accounting.

The amounts on the accounts of budgetary accounting of material stocks that are not at the time of inventory in the account of materially responsible persons must be confirmed by duly executed documents:

inventories in transit - the primary accounting documents of suppliers or other documents replacing them;

inventories in the warehouses of other institutions and organizations - by safe receipts, reissued on a date close to the date of the inventory;

shipped inventories - copies of documents presented by buyers.

43. Inventory lists (collation statements) are compiled separately for inventories in transit, shipped, not paid on time by buyers, transferred for processing and located in the warehouses of other institutions and organizations.

At the same time, the inventory lists (collation statements) indicate:

for material stocks in transit, for each individual shipment: name, quantity and value, date of shipment, as well as a list and numbers of documents on the basis of which these stocks are recorded in budget accounts;

for inventories shipped and not paid on time by buyers, for each individual shipment: name of the buyer, name of inventories, amount, date of shipment, date of issue and number of the settlement document;

for inventories transferred for processing to other organizations: name of the processing organization, name of inventories, quantity, actual cost according to budget accounting data, date of transfer of values for processing, numbers and dates of documents;

for inventories transferred for storage to the warehouses of third-party organizations: the name of the third-party organization to which the inventories were transferred, their name, quantity and value.

44. Items of soft inventory, utensils that are in use, are checked by inspecting each item at their location and for each financially responsible person in whose custody they are registered.

45. Special clothing, special footwear and other personal protective equipment sent for washing and repair must be recorded in the inventory list (collation sheet) on the basis of the primary accounting documents of the organizations providing these services.

46. Items of soft inventory that have become unusable and not written off are not included in the inventory list (collation sheet), but an act for writing off is drawn up indicating the time of operation, the reasons for the unusability, the possibility of using these items for economic purposes.

47. The inventory of finished products is carried out in the same manner as the inventory of material stocks.

Features of the inventory of precious metals and stones

48. Inventory of precious metals and stones, as well as filling in and execution of inventory lists (acts) are carried out in the same manner as the inventory of property, taking into account certain peculiarities.

49. The inventory is carried out:

twice a year (as of January 1 and July 1) in all places of their storage and use, with technological cleaning of premises and equipment during their use and handling, as well as in scrap and waste generated when using precious metals and stones;

once a year (as of January 1) of precious metals and stones contained in purchased components, products, devices, tools, equipment, weapons, military and special equipment in operation, as well as located in storage areas (including removed from operation);

once a year (as of January 1) of precious metals in scrap and waste intended for refining;

monthly with a complete cleaning of equipment in electroplating shops (sections) and other similar industries.

50. All available precious metals, stones, products from them, as well as precious metals and stones in the composition of any material values are subject to inventory.

51. The presence of products and materials with precious metals and stones that are on the way, transferred for processing to other organizations, but listed in the budget accounting of a military unit, are checked using shipping documents and separate inventory lists (acts) are drawn up on them. Inventory lists (acts) indicate the name of the organization, material values, their quantity, weight, date of their transfer, numbers and dates of documents.

52. The actual presence of precious metals and stones in products and materials during inventory is determined by mandatory verification of the availability of these products and materials, their condition and comparison of data from budget accounting and accounting of a materially responsible person, and available scrap and solutions of precious metals are subject to mandatory weighing.

The presence of precious metals in the composition of the equipment, if it is impossible to check them in kind at the time of inventory, is established by accounting, technical documents or by commission.

The presence of precious metals in alloys, chemical compounds that are in a special sealed container during inventory is also established and entered into the inventory on the basis of accounting and technical documentation, supplier documents or incoming control data.

Information about precious metals, stones and products containing them, as well as those in scrap and waste, transferred to other organizations for processing or on the way, but registered in the budget of a military unit, are entered in a separate inventory list (act), which indicates name of the organization, name of values, quantity, weight (in ligature and chemically pure precious metals), date of transfer of values, numbers and dates of documents.

Unpacked parcels with valuables available at the time of the inventory are to be opened (with an opening certificate) in the presence of members of the inventory commission. Data on the availability of values by quantity and mass are entered into a separate inventory list (act).

Information about values that do not belong to a military unit are entered into a separate inventory list (collation sheet).

Inventory of financial investments

53. When taking stock of financial investments (shares, bonds, bills of exchange (hereinafter referred to as securities), the actual costs associated with the acquisition of valuable papers.

54. When checking the actual availability of securities, the following shall be established:

correctness of securities registration;

the reality of the value of the securities recorded on the balance sheet;

safety of securities (by comparing actual availability with budgetary accounting data);

timeliness and completeness of reflection in the budgetary accounting of the income received on securities.

55. The inventory of securities is carried out simultaneously with the inventory of cash Money at the register.

Securities are checked for each issuer, indicating the name, series, number, nominal and actual cost, maturity and total amount.

The details of each security are compared with the data of inventories (registers, books) stored in the financial authority of the military unit.

Inventory of securities deposited in specialized organizations consists in reconciling the balances of the amounts recorded in the corresponding budget accounting accounts in the military unit with the data of extracts from these specialized organizations.

Inventory of cash and monetary documents, forms of strict reporting

56. When calculating the actual availability of cash and monetary documents at the cash desk of a military unit, cash and monetary documents are checked.

Verification of the actual availability of banknotes in foreign currency is carried out by types of foreign currencies.

57. Verification of the actual availability of strict reporting forms is carried out by types of forms, taking into account the initial and final numbers of certain forms, as well as for each storage location and for each materially responsible person.

58. An inventory of the military unit's monetary funds held on personal accounts (accounts) opened with the treasury bodies (credit institutions) is carried out by reconciling the balances of the amounts on the corresponding budget accounting accounts of the military unit with the data of extracts from the treasury bodies ( credit institutions).

Inventory of construction in progress

59. During the inventory of construction in progress, the following is checked:

the state of work on the construction of buildings, structures and other facilities capital investments... For each object, by measuring, the volumes of completed construction works(including the installation of individual structures) and equipment installation work;

availability of equipment intended for installation at facilities under construction and in the process of installation. If the composition of the unfinished construction includes equipment transferred for installation, but in fact, the installation has not begun, appropriate changes should be made to the budget accounting and reporting;

the condition of the mothballed and temporarily suspended construction projects. During the inventory, the reasons and grounds for the conservation of objects are determined;

unfinished construction, not secured by funding sources.

The verification uses technical documentation, certificates of delivery of completed work (stages), logs of accounting of work performed at construction sites and other documents.

60. According to the results of the inventory of the unfinished capital construction Inventory lists (collation statements) are drawn up for each object, indicating its name, the volume of work performed as a whole for the object, for each individual type of work, structural elements, equipment and other costs, their cost, which are compared with budget accounting data reflecting the amount of actual costs for this object, and the reasons for the deviations are identified.

61. Separate inventory lists (collation statements) are drawn up:

for objects put into operation, but for the commissioning of which the corresponding documents have not been drawn up;

for objects completed by construction, but not put into operation.

In the inventory lists (collation statements) for such objects, the reasons for the delay in the execution of the commissioning of these objects are indicated.

62. Separate inventories (collation statements) are drawn up for the objects terminated by construction, as well as for completed design and survey work for the terminated construction, subject to write-off from the balance sheet, indicating the nature of the work performed, their cost, reasons for the termination of construction.

Inventory of unfinished, discontinued and completed research and development work

63. When taking an inventory of the costs of research and development work (R&D):

a) the actual costs for each stage of work and work in general are determined and compared with the data of analytical and synthetic budget accounting;

b) come to light:

actual availability of R&D costs, their technical and economic characteristics and comparison of the latter with budget accounting data;

unfinished, discontinued and completed R&D;

owners and users of inventory objects;

the degree of development of advances issued to the performer of R&D;

c) checks are carried out for the availability of experimental devices and prototypes, assemblies, blocks and models of products, special technological, testing, control and measuring equipment, tooling, mathematical and software for this equipment, as well as other items of fixed assets used in R&D and non-financial assets paid for by the customer, transferred by the customer for R&D;

64. Prior to the inventory of costs, an inventory of agreements (government contracts) for R&D is carried out. When making an inventory of contracts (government contracts), attention is drawn to material assets that are included in the cost of R&D and, in accordance with contracts (government agreements) and the legislation of the Russian Federation, are the property of the customer, as well as non-financial assets that must be transferred by the customer to the contractor to perform R&D ...

65. The actually incurred expenditures on R&D must be confirmed by the primary accounting documents (acts of acceptance of work performed) drawn up in the prescribed manner.

66. Inventory of R&D results is entered into the inventory list (collation sheet) in stages, with a cumulative total.

The form of the inventory list (collation sheet) is developed by the customer independently, with the following mandatory information reflected in it: about the performer of the work, the code of the work topic (stage), the date and number of the state contract, the start and end date of the work (stage), the degree of work readiness, cost indicators (actual costs and budgetary accounting data), further use of work results, about non-financial assets remaining after the work (stage) is completed.

Inventory lists (collation statements) for the inventory of R&D costs are compiled separately:

for incomplete R&D on the day of the inventory;

for completed R&D, which gave a positive result. Upon receipt of results that require legal protection, the customer ensures the receipt of exclusive rights to them in the manner prescribed by the legislation of the Russian Federation. In this case, the results of R&D are objects of intellectual (industrial) property and are included in intangible assets;

for completed R&D, for which results were obtained that are subject to legal protection, but not formalized in the manner prescribed by the legislation of the Russian Federation;

for completed R&D, the results of which are not subject to legal protection in accordance with the legislation of the Russian Federation;

on the R&D performed that did not give a positive result.

67. When making an inventory of non-financial assets transferred by the customer for R&D, as well as non-financial assets remaining after R&D (separate stages of R&D) that are the property of the customer, the following is checked:

documents on the technical condition of non-financial assets;

decisions on the further use of non-financial assets (transfer, disposal, destruction or sale);

primary accounting documents for reflection in budget accounting of non-financial assets; the correctness and legality of registration of primary accounting documents for the transfer of non-financial assets by belonging.

If discrepancies and inaccuracies are found in accounting registers or in technical documentation, appropriate corrections and clarifications should be made.

The inventory of these non-financial assets is drawn up in an act in the form developed by the customer, with mandatory reflection it contains the following data:

the name, quantity and value of non-financial assets created in the course of the work in accordance with government contract and tactical and technical specifications (experimental devices, prototypes, assemblies, blocks and models of products, special technological, testing, control and measuring equipment, tooling, mathematical and software);

name, quantity and cost estimate of non-financial assets acquired in the course of work, but not included in the created material values (special equipment, recyclable waste);

name, quantity and cost estimate of non-financial assets transferred by the customer to the contractor without payment for the performance of work (including tolling raw materials and materials);

the composition and cost estimate of the reporting scientific and technical documentation provided for by the relevant state standards;

costs of conducting patent research and other costs associated with the receipt by the customer of the exclusive right to the results of intellectual activity.

Inventory of calculations

68. When making an inventory of settlements, the validity of the amounts recorded in the corresponding accounts of the budget accounting of the military unit, and the state of accounts receivable and accounts payable.

69. The calculations of the military unit with the budgets of the Russian Federation, suppliers, buyers, accountable persons, depositors, other debtors and creditors are subject to inventory. The corresponding accounts of the analytical accounting of accounts 020500000 "Settlements with debtors on income", 020600000 "Settlements on advances issued", 020800000 "Settlements with accountable persons", 020900000 "Settlements for shortages", 021000000 "Settlements with other debtors", 030200000 "Settlements with suppliers and contractors ", 030300000" Settlements on payments to budgets "and 030400000" Other settlements with creditors ".

70. The Inventory Commission carries out a documentary check of the status and validity of the amounts on the accounts, establishes the causes of the debt and determines the possibilities of its reduction or liquidation.

The Inventory Commission, by documentary verification, establishes the timing of the occurrence of receivables and payables, the reality of the debt, the correctness and validity of the amounts of debt recorded in the budgetary accounting and reporting, as well as whether claims have been filed for collection of accounts receivable.

71. During the inventory, the amounts for property paid for, but in transit, as well as for property received, but for which the primary accounting documents were not received on time, are checked separately.

72. When checking debts to the personnel of a military unit, the amount of accounts payable for monetary allowance (wages), to be credited to the account of the depositors, as well as the amount of overpayments to the personnel of the military unit with the identification of the reasons for the overpayment.

73. When making an inventory of the reported amounts:

the reports of accountable persons on advances issued are checked, taking into account their intended use, as well as the amount of advances issued for each accountable person (dates of issue and intended purpose);

the correctness of settlements with the budgets of the Russian Federation (including the timeliness of the transfer) and the validity of the amounts on account 020900000 "Settlements for shortages".

The results of the inventory of calculations are drawn up inventory, which lists the names of debtors (creditors), inventoried accounts, indicates the amount of receivables (payables) - total, including those confirmed by debtors (creditors) and not confirmed by debtors (creditors), the amount of receivables (payables) for which the terms have expired limitation period.

Among other things, the amount of receivables written off due to the defendants' insolvency and the impossibility of foreclosure on their property is checked. At the same time, the validity of writing off the debt, the correctness of recording the written off debt off the balance sheet, monitoring the possibility of collecting it in the event of a change in the property status of the debtor is checked.

IV. DOCUMENTAL REGISTRATION OF INVENTORY, ORDER OF REFLECTION OF ITS RESULTS IN BUDGET ACCOUNTING

74. The results of the inventory of property and obligations of the military unit are drawn up:

an inventory of balances on cash accounts (form according to OKUD) - when making an inventory of cash balances on accounts opened by a military unit in credit institutions;

an inventory of debts on budget loans (credits) (form according to OKUD) - when making an inventory of debts on budget loans (credits);

an inventory list (collation list) of strict reporting forms and monetary documents (OKUD form) - when taking an inventory of strict reporting forms and monetary documents;

inventory list (collation list) for objects of non-financial assets (form according to OKUD) - when taking inventory of objects of non-financial assets;

an act of audit of cash, securities and other valuables stored at the cash desk (form according to OKUD 6002604) - when taking inventory of cash, securities and other valuables stored at the cash desk of a military unit; 0317009), - during the inventory of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, instruments, in service, military and special equipment and other objects of non-financial assets.

Depending on the objects of the inventory, the forms approved by other federal executive bodies or developed directly by the military unit may be used.

75. The results of the inventory are reflected in the budget accounting and reporting of the month in which the inventory was completed, and according to the annual inventory - in the annual budget reporting military unit. The data of the results of the inventory carried out are summarized in the statement of discrepancies based on the results of the inventory (form according to OKUD).

76. Discrepancies between the actual availability of property and budget accounting data revealed during the inventory are reflected in the budget accounting in accordance with the procedure established by the Ministry of Defense.

77. For all facts of shortages, losses or surpluses, the inventory commission receives written explanations from financially responsible persons. Based on the provided explanations and inventory materials, the inventory commission determines the reasons and nature of the identified deviations from the budget accounting data and draws up an act on the inventory results (OKUD form) with proposals for settling the deviations.

The act on the results of the inventory of property and obligations is submitted by the chairman of the inventory commission for approval by the commander of the military unit and making a decision based on the results of the inventory.

Deputy Minister of Defense
Russian Federation
for financial and economic work
L. KUDELINA

In any organization, an inventory of material assets is carried out at least once a year. To do this, it is necessary to appoint a special commission from among authorized employees and issue an order to conduct an inventory. The procedure and schedule for conducting an inventory in an organization should be fixed in accounting policies for accounting purposes (clause 4 of PBU 1/2008). However, an inventory commission is created on a case-by-case basis. Its composition, powers, as well as the timing of the inventory should be fixed in a separate internal act of the organization.

V budgetary organizations through the inventory, it becomes possible to check the presence and condition of the property. Compare property data since the last check with the results to date, identify the nature and causes of possible inconsistencies. And already on the basis of the data obtained, to assess the correctness and compliance of the accounting carried out at the enterprise. In general, the reasons and procedure for the inventory in the budget and commercial organization are about the same.

When inventory is needed

A sample order for an inventory is usually required in some cases listed in clause 27 of the Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n, in particular:

before drawing up the annual report;
when appointing new financially responsible persons, including in connection with the transfer of property to third parties;
after theft or emergencies natural or man-made (fires, floods, explosions, etc.).

Usually, the order to start the audit is issued by the head of the organization on a planned or unscheduled basis. Responsible for such an event is usually Chief Accountant or another accounting employee. A special commission is engaged in the calculation of material values, the members of which should be familiarized with the relevant local act under the signature.

Inventory order form

The main document of the inventory process is the order. Therefore, we will consider it in more detail and learn how to draw up this document correctly. A unified sample of the order for the inventory of 2019 can be found in the Resolution of the Goskomstat of Russia dated August 18, 1998 No. 88. Form No. INV-22 is a universal form that can be used by organizations of all forms of ownership. The form can be used both when conducting planned and when assigning unscheduled inspections of material assets.

A sample of filling out an order for conducting an inventory of 2019 in budgetary institutions

Order form for inventory taking according to the form No. INV-22

If for some reason this form is not suitable, you can develop your own. The main thing is that it should be fixed in the accounting policy of the company. An arbitrary sample of an order for inventory of material assets in 2019 can look like this:

In any case, the document must contain the following mandatory details and information:

company name;
date of preparation and number of the document;
the purpose of the audit and what it will concern: goods, fixed assets, tangible assets, receivables, all property of the company;
divisions and departments of the company in which the check will be carried out: warehouse, store, accounting department or the whole company as a whole;
period and duration of the event - from what date to what date, when to provide the results of verification actions;
composition of the commission and full name its chairman (in addition to the company's employees, third-party auditors can be included in the commission);
data of the head who signed the document.

After publication, the local act must be registered in a special journal to record the control over the execution of such decisions. Its recommended form can be taken from the Resolution of the State Statistics Committee No. 88 (form No. INV-23) or developed independently. It is imperative to familiarize all employees listed in it with the order. They can sign the acquaintance directly on the letterhead or on a separate sheet of acquaintance with the document that is attached to the order.

Step-by-step instructions for drawing up an order

Step 1. We indicate the name of the document.

Step 2. Enter the name of the organization (IP) in the appropriate fields, indicate OKPO, write the date of compilation.

Step 3. Fill out the main part of the order. Here it is necessary to clarify the type of verification and its purpose, as well as list the members of the inventory commission and its chairman participating in the event. Their names and patronymics can be abbreviated.

Step 4. We indicate which material values and in which departments and separate subdivisions firms should be checked.

Step 5. We indicate the exact timing of the audit with the date of its start and end.

Step 6. We inform about the reasons for the need to inventory the values.

Step 7. Specify the deadline for submitting the results of the audit to the accounting department.

Step 8. We certify the document with the manager.

Step 9. We assign a number and register in a special journal.

Step 10. We introduce him to all interested persons, including employees of departments and divisions where the check will take place.

Results of checking inventory and one more order

At the end of the procedure for calculating and comparing the results, the members of the commission must properly draw up the results of the check. All revealed discrepancies must be recorded in the statement of results (form No. INV-26) from the Resolution of the State Statistics Committee dated March 27, 2000 No. 26. this time about the results of the verification activities and the results that have been achieved. The reaction of the head of the company to the proposals of the members of the commission and orders on the necessary actions should be given. This can be: additional verification, sanctions for the perpetrators, the introduction of additional security measures. By the same local act, the employees responsible for its execution are appointed, who should also be familiarized with the document under their signature. Control over the execution of the order is usually reserved by the director of the company.

The procedure for taking an inventory of property and obligations in the institutions of the Ministry of Defense is regulated by departmental Order of 16.10.2010 N 1365 (hereinafter - Order N 1365). In accordance with clause 3 of this procedure, it is mandatory to carry out a control measure before drawing up the annual budget reporting, as well as when changing financially responsible persons. In the article, we will consider the main provisions that should be paid attention to when bringing an inventory in the institutions of the Ministry of Defense.

Before proceeding to the consideration of the main provisions of Order No. 1365, I would like to say a few words about the importance of taking an inventory before drawing up annual reports.
By virtue of paragraphs 1, 2 of Art. eleven Federal law dated 06.12.2011 N 402-FZ "On accounting" assets and liabilities are subject to inventory in order to identify the actual availability of relevant objects, which is compared with the data of accounting registers. The Ministry of Finance in a Letter dated July 15, 2014 N 02-06-10 / 34544 indicated that the reliability of the submitted reports can be judged only if an inventory has been taken. Similar clarifications regarding the obligation to conduct control activities at the end of the year were presented by the financial department in earlier letters - from 03.10.2013 N 02-06-10 / 41147, from 30.12.2013 N 02-06-010 / 58448.

Moreover, when conducting inspections of the Ministry of Defense institutions by the territorial bodies of Rosfinnadzor, the revealed cases of non-conducting of the inventory are regarded as a violation of the legislation of the Russian Federation. Let's take a case from arbitration practice as an example. So, in the Resolution of the FAS VSO of 04.06.2014 in case No. А78-5909 / 2013, the judges indicated that the FKU "Financial Support Department of the Ministry of Defense of the Russian Federation for the Subject of the Russian Federation" was entrusted with the responsibility of maintaining accounting in the military units served by the institution. By virtue of its responsibilities, the institution must participate in inventories of property and obligations carried out in military units, timely and correctly reflect the results of the inventory in budget accounting. Consequently, the indication in the act of checking for violations in view of the failure to carry out inventories in military units, the non-reflection of surplus and shortages of property is justified, therefore the requirements of the PKU were invalidated and the court rejected.
Next, we will consider the main provisions for conducting an inventory in the military units of the Ministry of Defense, guided by Order No. 1365.

Inventory commission

To begin with, we note that the inventory is preceded by organizational preparatory measures. First of all, in the military unit, by order of the commander, a permanent inventory commission is appointed. In accordance with clause 5 of Order No. 1365, it may include representatives of financial and economic services, logistics services, as well as representatives of independent audit organizations. Clause 6 of Order No. 1365 is allowed to exempt members of the inventory commission from performing their official duties for the positions held by the inventory commissions for the duration of the work of the inventory commissions. This is mentioned in the corresponding order of the commander of the military unit.
Note that, in the opinion of the Ministry of Finance, the participation of employees of the accounting service in the inventory commission, empowered to take inventory of property and liabilities, is mandatory (see Letter dated 27.11.2014 N 02-06-10 / 60461). In connection with the participation of the accounting service in the work of the commission for the inventory of non-financial assets, the provision of information necessary for the inventory is provided.

Note! The absence of at least one member of the inventory commission during the inventory is the basis for considering the inventory results invalid (clause 6 of Order N 1365).

Preparatory activities

In accordance with clause 8 of Order No. 1365, before the set deadlines for the inventory, the commander of the military unit issues an order on the inventory, which indicates the timing of its conduct and the types of inventory and liabilities. If necessary, the composition of the inventory commission is specified. The order is registered in the register of control over the execution of orders (resolutions, orders) on the inventory (f. 0317019), which is maintained by the chairman of the inventory commission.
The chairman of the inventory commission must endorse all incoming and outgoing primary accounting documents, and the financial body conducting budget accounting must complete the processing of all primary accounting documents on the movement of property and liabilities, reflect them in the accounting registers and determine the balances on the day of the inventory.

Note. Before the start of the inventory, the commission must receive the latest receipts and expenditures on the movement of property as of the date of inspection.

By the beginning of the inventory, the financially responsible persons must give receipts to the accounting department of all incoming and outgoing primary accounting documents for the movement of property and the absence of unreceived or written off property.

Taking inventory

Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons and at each place of storage. In accordance with clause 11 of Order No. 1365, when storing property in different isolated rooms with one financially responsible person, the inventory is carried out sequentially at the storage locations, after checking the room is sealed (sealed), and the inventory commission moves to a new room.

Note. The actual availability of material values is determined by weighing, measuring, recounting.

Next, you should pay attention to the features that are given in Order N 1365.
In accordance with the norms set forth in clause 11 of Order N 1365 on material assets stored in intact supplier packaging, their number may be determined on the basis of primary accounting documents during mandatory in-kind verification (for a sample) of some of these valuables.
Missiles and ammunition stored in a standard (standard) container, the integrity of which is not violated and on which the factory markings and seals are clearly visible, must be checked according to the data indicated in the marking, with a check for a sample of 1-2% of each batch. Determination of the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

Note! If a discrepancy is detected, the entire batch is subject to verification, and the amount of material assets to be sampled is doubled. If the facts of shortage of any property are revealed, 100% of the property accepted for safekeeping by the financially responsible person is subject to inventory (clause 11 of Order N 1365).

In accordance with clause 12 of Order N 1365, when taking an inventory of fuels and lubricants, the results of measuring fuel in tanks of machines (units), tanks and other containers should be reflected:
- in the list of measurements of fuel in the tanks of cars (f. 6002601);
- (or) a list of measurements of the amount of fuel and lubricants when removing residues (f. 6002602), data on which are entered in the inventory lists (collation statements) (f. 0504087).
When comparing the actual data on the availability of fuels and lubricants with accounting data, shortages, surpluses and the amount of natural loss formed in the inter-inventory period are determined.

Note. The natural loss of petroleum products is calculated only if a shortage of them has been identified.

According to clause 28 of Order N 1365, machines, equipment and vehicles are reflected in the inventory for each object, indicating the serial number according to the technical passport of the manufacturer and the year of manufacture.
Objects of the same type of fixed assets of the same value, received simultaneously in one of the units of a military unit and recorded in the inventory card of the group accounting of fixed assets (f. 0504032), in the inventory lists (collation statements) (f. 0504087) are reflected in groups by name indicating the quantity.
Items of soft inventory, dishes that are in operation are checked by inspecting each item at their location and for each materially responsible person in whose custody they are registered (clause 40 of Order No. 1365).
Please note that special clothing, footwear and other personal protective equipment sent for washing and repair must be recorded in the inventory list (collation sheet) on the basis of the primary accounting documents of the organizations providing these services.

Documenting

Due to the fact that in cases of detection of shortages and thefts, the results of the inventory are a legal basis for contacting law enforcement and judiciary, their design should be given more attention.
Order of the Minister of Defense of the Russian Federation of 28.03.2008 N 139 approved the forms of documents used in the financial and economic activities of the Armed Forces of the Russian Federation.
Section VII of this order contains a list of documents used in the inventory. These include, in particular:
- an inventory list (collation sheet) for objects of non-financial assets (f. 0504087);
- list of measurements of fuel in the tanks of cars (f. 6002601);
- a list of measurements of the amount of fuel and lubricants when removing residues (f. 6002603);
- list of weighing of container material stocks (f. 6002603);
- act on the results of the inventory (f. 0504835).
Information about the actual availability of property and the reality of the recorded obligations must be recorded in the inventory lists (collation statements), which are drawn up in at least two copies. We add that the number of copies of inventory lists (collation lists) is determined by the inventory commission of the military unit. At the same time, it should be borne in mind that one copy of the inventory list (collation sheet) is necessarily transferred to the financially responsible person, and the other is sent to the financial and economic body that records property and liabilities.

Note. When filling out the inventory documents, you should pay attention to the norms given in clause 16 of Order N 1365.

On each page of the inventory list (collation sheet), the number of serial numbers of material values and their total number in physical terms recorded on this page must be indicated in words, regardless of the units in which the material values are presented.
In clause 16 of Order N 1365, attention is drawn to the fact that the inventory lists (collation statements) must be filled out clearly, without blots. Correction of errors must be made in all copies of the inventory lists (collation lists) by crossing out the wrong entries and putting the correct ones over the crossed out ones. Corrections must be agreed and signed by all members of the inventory committee and financially responsible persons.

Note! It is not allowed to leave blank lines in inventory lists (collation statements); blank lines are crossed out on the last pages.

On the last page of the inventory list (collation sheet), a note should be made about checking prices, taxing and counting the totals, signed by the persons who carried out this check.

Reflection in the accounting of the results of the inventory

In accordance with clause 80 of Order N 1365, inventory lists (collation statements) at the end of the inventory and after their appropriate registration are transferred by the chairman of the inventory commission on the same day, and if the inventory ended at the end of the working day, then the next day by the start of work in financial -economic body, where the budgetary records of property are kept. Inventory lists (collation statements) are transferred to the financial and economic authority according to the list signed by the chairman of the inventory commission.
The financial and economic body enters into inventory lists (collation statements) budget accounting data and reflects the results of the inventory, that is, discrepancies between the accounting data and the actual availability of property. Based on the identified discrepancies, a discrepancy sheet is drawn up. The discrepancies are surpluses, shortages, re-grading.

In accordance with clause 81 of Order No. 1365 for all shortages and surpluses, re-grading, the inventory commission receives written explanations from financially responsible persons.
By virtue of clause 82 of Order N 1365, the chairman of the inventory commission is obliged to submit proposals to the commander of the military unit on:
- attribution of shortages at the expense of the guilty persons of the military unit or their write-off at the expense of the federal budget;
- registration of surplus;
- settlement of discrepancies between the actual availability of material assets with the data of budgetary accounting during re-grading by means of offsetting surpluses and shortages resulting from it.
The final decision on attributing the shortages at the expense of the guilty persons or writing them off at the expense of the federal budget, on registering surpluses, as well as on the possibility of mutual offset of re-grading is made in the manner prescribed by the Ministry of Defense (clause 84 of Order N 1365).
Below we will consider the reflection of the results based on the results of the inventory of surpluses (shortages) in accounting.
Reflection in the accounting of surplus. In accordance with clause 31 of Instruction N 157n * (1) unaccounted objects of non-financial assets identified during the inventory of assets are taken to accounting at their current assessed value.
The estimated value is determined on the basis of clause 25 of Instruction N 157n, it is recognized as the amount of cash that can be obtained as a result of the sale of these assets as of the date of acceptance for accounting.
According to the instructions in clauses 7, 12, 16, 23 of Instruction N 162n * (2), the surplus is attributed to financial results- credit of account 0 401 10 180 "Other income".

Example 1
As a result of an inventory in the warehouse of a military unit, a computer that was not registered was found. The surplus is capitalized at the current assessed value in the amount of 15 800 rubles.
According to Application Notes budget classification RF, approved by the Order of the Ministry of Finance of the RF dated 01.07.2013 N 65n, the income received by the state institution from the revealed surplus is referred to article 180 "Other income" of KOSGU.
In the accounting of a state institution, the surplus will be reflected by the following entry:

Reflection in the accounting of shortages. The shortage of property and its damage within the limits of the norms of natural loss are attributed to the costs of production or circulation, in excess of the norms - at the expense of the guilty persons.
It should be borne in mind that by virtue of the provisions of the accounting instructions:
- shortages (losses) of inventories in the amount of natural loss rates (including those that have become unusable) are written off from the accounting at their actual cost to the financial result in the debit of account 1 401 20 272 "Expenditure of inventories" (clause 26 of Instruction N 162n);
- shortages (losses) of inventories in excess of the norms of natural loss (including those that have become unusable), as well as other property are written off from the accounting for the financial result in the debit of account 1 401 10 172 "Income from operations with assets" (clause 26 of Instruction N 162n). The shortage of depreciable property is included in the financial result, taking into account the previously accrued depreciation (clauses 10, 13, 17 of Instruction N 162n).

Example 2
On the refrigerator of the canteen of the military unit, at the beginning of October, the remainder of chilled pork in half carcasses of the first category (excluding the norms of natural loss determined in the previous month) was 5,000 kg. In October, 92,000 kg of chilled pork of the named category was delivered to the refrigerator. During the month, 70,000 kg were consumed, and 20,000 kg were sent for freezing.
As a result of the inventory in the canteen of the military unit, a shortage of chilled pork of the first category in the amount of 210 kg was revealed. The meat was purchased at a price of 250 rubles. per kg.
The rates of natural loss of food products in trade and Catering approved by Order of the Ministry of Industry and Trade of the Russian Federation of 03/01/2013 N 252 (hereinafter - Order N 252).
They differ:
- when storing products in warehouses and bases of retail trade enterprises and catering establishments (Sections XXXII-XXXV);
- during storage and dispensing in pantries of catering establishments (Sections XL-XLIV);
- in case of loss incurred from the breakage of glass containers with food products in warehouses, bases, retail trade enterprises and public catering establishments (Section LII).
In turn, the norms are established separately for meat and meat products, fish and fish products, dairy and fat products, confectionery and grocery products, processed fruits and fodder, vegetables and fresh fruits.
Let's calculate the rate of natural loss.
1. Let's calculate the average shelf life of meat in the refrigerator (in days) according to the formula:

Amount of chilled meat residues at the end of the day per month (kg) + Amount of chilled meat sold per month (kg) + Amount of chilled meat sent for freezing per month (kg) / Remaining chilled meat at the beginning of the month (kg) + Amount of chilled received meat (kg).

Thus, the average shelf life of meat is 1.89 days ((94,000 + 70,000 + 20,000) kg / (5,000 + 92,000) kg). Let's round up this figure to two.
2. Let's calculate the natural loss of meat during storage by the formula:

Remaining chilled meat at the beginning of the month (kg) + Received chilled meat (kg) x Natural loss rate during storage (%) / 100.

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

Example 3
In the military unit, an inventory was carried out, during which a shortage of two sets of special clothing was found in the amount of 1,500 rubles. The commission of the institution found the financially responsible person guilty. The current estimated cost of special clothing at the time the shortage was discovered was 2,000 rubles. The shortage was compensated by the guilty person in kind.
In accordance with Art. 238 of the Labor Code of the Russian Federation, the employee is obliged to compensate the employer for direct actual damage caused to him, which means a real decrease in cash assets or deterioration of its condition. It follows from Article 248 of the Labor Code of the Russian Federation that with the consent of the employer, an employee can transfer to him equivalent property for compensation for damage caused. Thus, this issue is decided at the discretion of the administration of the institution, in this case at the discretion of the unit commander.
The following accounting entries will be made in the accounting of a state institution:

			Amount, rub.
The shortage of overalls is attributed to the guilty person at the current assessed value
The cost of overalls has been written off from the balance sheet
Reimbursed by the guilty person for the shortage in kind
The sets of overalls received as compensation for damage by the guilty person were taken into account

Reflection in the accounting of re-grading. During the inventory of food products, there is often a mis-grading, in other words, a surplus of some products and a shortage of others.
In accordance with clause 83 of Order No. 1365, surpluses and shortages can be offset only as an exception for the same period, with the same financially responsible person, in relation to material values of the same name and in identical quantities. Carrying out a set-off is allowed in relation to the same group of material assets, provided that the values included in it are similar in terms of appearance or packed in the same container (when released without unpacking the container).

For reference. If an institution has difficulties in determining whether food products belong to one name, it is recommended to use the All-Russian Product Classifier OK 005-93 (OKP), approved by the Resolution of the State Statistics Committee of the Russian Federation of December 30, 1993 N 301.

In the event that, when offsetting shortages by re-grading surpluses, the value of the missing values is higher than the value of the values that are in surplus, this difference in value shall be attributed to the guilty parties.

Example 4
During the inventory in the canteen of the military unit, the following discrepancies were identified:
- Surplus of Molochnaya sausage - 3 kg (cost - 180 rubles / kg);
- shortage of Doktorskaya sausage - 3 kg (cost - 245 rubles / kg).
In this case, the shortage was formed due to re-grading, in which the financially responsible person is to blame.
In the event that, when offsetting the shortages by surpluses, the value of the missing values is higher than the value of the values that are in surplus, this difference in value is attributed to the guilty persons. Thus, 195 rubles should be withheld from the financially responsible person. ((245 - 180) rubles x 3 kg).
The following entry will be made in accounting:

* * *

Let's summarize the main conclusions:
1. Inventory in the institutions of the Ministry of Defense is carried out in accordance with Order N 1365.
2. Based on its results, acts are drawn up on the results of the inventory of property and obligations (form 0504835), which are signed by the chairman and members of the inventory commission and approved by the commander of the military unit.
3. The results of the inventory are reflected in the budget accounting and reporting of the month in which the inventory was completed, and according to the annual inventory - in the annual budget reporting of the military unit (clause 85 of Order N 1365).

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*(1) Instructions for the application of the Unified Chart of Accounts for State Authorities ( government agencies), local government bodies, governing bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation of 01.12.2010 N 157n.

Topic No. 3. "Documentation and

inventory in a military unit "

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

2. Documenting the results of the inventory

3. Reflection of inventory results in budget accounting

Literature:

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

2. Order of the Minister of Defense of the Russian Federation No. 000 dated 01.01.01 "On approval of the procedure for conducting an inventory of property and obligations in the Armed Forces of the Russian Federation."

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

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

Internal control in the Armed Forces, it is a system for monitoring and checking the work of a military unit, formation, association of the Ministry of Defense of all branches of the military in order to ensure the validity and effectiveness of the managerial decisions made by commanders and senior command personnel, to identify deviations, errors, violations and their timely elimination. Under internal control system is understood as a set of techniques and procedures that make it possible to exercise control over the state property entrusted to operational management. Among all the techniques and methods, one cannot ignore the conduct of planned and unscheduled inventories. We will consider the procedure for conducting them in military units when studying this topic.

Inventory is a procedure for periodically checking and documenting the presence, condition and valuation of property and liabilities, carried out to confirm the accuracy of accounting and reporting data. In addition, sudden unscheduled inspections allow financial services control the accounting of property by financially responsible persons. The procedure for conducting an inventory of property and obligations in the Armed Forces of the Russian Federation was approved By order of the Ministry of Defense of the Russian Federation.

Inventory procedure

To carry out an inventory, a permanent inventory commission must be created in each military unit.

For the purpose of a one-time inventory taking with a large amount of work in individual subdivisions of military units, working inventory commissions... They are subordinate to the chairman of the inventory commission, who monitors their activities.

The personnel of the permanent inventory commission and working inventory commissions are approved by the order of the commander of the military unit. Information on its composition is obligatorily communicated to the chairman of the inventory commission and its members against a receipt, and is registered in the logbook of control over the execution of orders for the inventory (f. according to OKUD 0317019), which is maintained by the chairman of the inventory commission.

Deputy commanders of military units are appointed as chairpersons of the inventory commissions. Members of the inventory commissions are military personnel undergoing military service under contract and civilian personnel of various specialties who are not associated in official relations with the officials being inspected.

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

Stages	Activities carried out
	Issuance of an order on inventory taking, which indicates the composition of the inventory commission, the timing and types of inventory property and obligations; Development and approval of an inventory plan; Receipt of receipts from financially responsible persons; Determination of balances of property and liabilities according to budget accounting data
	Revealing, weighing, measuring, counting and checking the actual availability of property and obligations; Registration (filling out) of inventory lists (collation statements, acts)
	Comparison of inventory data with budget accounting data; Revealing discrepancies, determining the reasons for deviations of current estimates from the accounting; Drawing up a statement of discrepancies based on the results of the inventory; Preparation of proposals for the reflection of the results of the inventory in the budgetary accounting; Drawing up an act on the results of the inventory; Issue of the order of the commander of the military unit on the approval of the results of the inventory and on the prosecution of the guilty officials Entry of accounting entries into accounting registers based on inventory results

Before starting to check the actual availability of property, the commission must receive the latest report on the movement of tangible assets and funds. This is necessary so that the financial part can determine the real balances of the property and verify them with the accounting data. Financially responsible persons must submit receipts stating that by the beginning of the inventory all expenditure and receipt documents for the property have been handed over to the accounting department or transferred to the commission, all values received under responsibility are capitalized, and those retired are written off at expense. Similar receipts are given by persons who have received accountable amounts for the acquisition or powers of attorney to receive property.

During the inventory, it is necessary to check and document the presence of:

Fixed assets, non-produced and intangible assets;

Financial investments;

Monthly with a complete cleaning of equipment in electroplating shops (sections) and other similar industries.

The actual presence of precious metals and stones in products and materials during inventory is determined by mandatory verification of the availability of these products and materials, their condition and comparison of data from budget accounting and accounting of a materially responsible person, and available scrap and solutions of precious metals are subject to mandatory weighing.

If it is impossible to verify the presence of precious metals in the equipment, it is established according to accounting, technical documents or by commission.

In military units engaged in construction during the inventory of capital investments, it is checked:

The state of work on the construction of buildings, structures and other capital investment facilities. For each object, by measuring, the volumes of construction work performed (including the installation of individual structures) and equipment installation work are established;

Availability of equipment intended for installation at facilities under construction and in the process of installation. If the composition of the unfinished construction includes equipment transferred for installation, but in fact, the installation has not begun, appropriate changes should be made to the budget accounting and reporting;

The state of the mothballed and temporarily suspended construction projects. During the inventory, the reasons and grounds for the conservation of objects are determined;

Unfinished construction, not provided with sources

financing.

During the inspection, technical documentation, acts of delivery of completed work (stages), logs of work performed at construction sites and other documents are used.

Based on the results of the inventory of capital construction in progress, inventories (collation statements) are drawn up for each object, indicating its name, the volume of work performed as a whole for the object, for each individual type of work, structural elements, equipment and other costs, their cost, which are compared with the data budget accounting, reflecting the amount of actual costs for this object, and identify the reasons for deviations.

Inventory of funds and financial investments

The inventory of the military unit's cash desk is carried out in accordance with clause of the Procedure for keeping an inventory, as well as with the fulfillment of the requirements set out in the Procedure for maintaining cash transactions in the Russian Federation, approved by Decision of the Board of Directors of the Bank of Russia No. 40 dated 01.01.2001. The Commission must check the safety and availability of:

Monetary documents.

The presence of strict reporting forms at the checkout must be checked by their types and simultaneously with the inventory of funds at the checkout.

When checking the actual availability of securities, the following are established:

Correct registration of securities;

The reality of the value of the securities recorded on the balance sheet;

Safety of securities (by comparing actual availability with budgetary accounting data);

Timeliness and completeness of reflection in budget accounting for

received income on securities.

Securities are checked for each issuer, indicating the name, series, number, nominal and actual value, maturity dates and total amount in the act.

The details of each security are compared with the data of inventories (registers, books) stored in the financial authority of the military unit (p. Procedure for conducting an inventory).

Inventory of calculations

When making an inventory of calculations, the validity of the amounts recorded in the corresponding accounts of the budget accounting of the military unit and the state of accounts receivable and payable are checked.

Calculations of the military unit with the budgets of the Russian Federation, suppliers, buyers, accountable persons, depositors, other debtors and creditors are subject to inventory.

The corresponding accounts of analytical accounting of accounts are subject to verification:

"Settlements with debtors on income";

"Calculations with accountable persons";

"Calculations for shortages";

"Settlements with other debtors";

"Settlements with suppliers and contractors";

00 "Other settlements with creditors".

The Inventory Commission carries out a documentary check of the state and validity of the amounts on the accounts, establishes the causes of the debt and determines the possibilities for its reduction or liquidation.

When checking the debt to the personnel of the military unit, the amounts of payables for monetary allowances (wages) to be credited to the account of the depositors, as well as the amount of overpayments to the personnel of the military unit, are identified with the identification of the reasons for the overpayment.

When taking stock of the reported amounts:

The reports of accountable persons on advances issued are checked, taking into account their intended use, as well as the amount of advances issued for each accountable person (dates of issue and intended purpose);

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

"Calculations for shortages".

The results of the inventory of calculations are drawn up inventory, which lists the names of debtors (creditors), inventoried accounts, indicates the amount of receivables (payables) - total, including those confirmed by debtors (creditors) and not confirmed by debtors (creditors), the amount of receivables (payables) for which the terms have expired limitation period.

2. Documenting the results of the inventory

In accordance with the Order of the Ministry of Finance of the Russian Federation n "On approval of budget accounting registers", the results of the inventory are drawn up in the following documents:

securities inventory act (f. 0504081);

inventory statement of cash account balances
(f. 0504082);

the act of inventory of debts on budget loans (credit
ditam) (f. 0504083);

inventory act (collation sheet) of strict forms
reporting and monetary documents (f. 0504086);

inventory act (collation sheet) for objects not
financial assets (f. 0504087);

cash inventory act (f. 0504088);

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

the act of inventory of calculations for income (f. 0504091).

In the act on the results of the inventory, the numbers and dates of the inventory acts (collation statements), on the basis of which it was drawn up, are indicated. The basis for its preparation is the statement of discrepancy according to the results of the inventory (f. 0504092). The act is signed by the members of the commission and approved by the head of the institution.

The most common mistakes
related to the registration of inventory

In cases of detection of shortages and theft, the results of the inventory are a legal basis for contacting law enforcement and judicial authorities. Their design should be treated very carefully. The table below shows the cases of the most common mistakes made during the inventory, as well as an assessment of their possible consequences.

Types of detected errors and violations	Consequences of violations
The order of the head to carry out the inventory is incorrectly executed: the date of the conduct, the composition of the commission, the list of the property being inspected are not indicated.	Clause b of the Procedure for conducting an inventory has been violated, and, as a result, this order is not the basis for conducting an inventory, and therefore, its results may be invalidated.
During the inventory, a member of the commission is absent, which is documented	Inventory results are invalid.
Receipt and expense documents are not endorsed by the chairman of the inventory commission	Violated clause 9 of the Inventory Procedure. The violations revealed as a result of the inventory can be challenged by the presentation of documents drawn up during the period of its conduct
On each page of the inventory, totals are not displayed (numerical values in words, the number of serial numbers and the sum of material values, the total in physical terms)	Clause 14 of the Inventory Procedure is violated, and therefore, there is a possibility of unauthorized corrections of the inventory results
There are no signatures of the financially responsible person in the forms in which they are provided	Clause 15 of the Inventory Procedure is violated. It is impossible to make a claim against the materially responsible person
Errors and corrections are not signed or certified by the members of the inventory committee	Violated clause 14 of the Inventory Procedure. Corrections are invalid
Inventories contain blank lines after approval of results	Clauses 14, 17 of the Inventory Procedure are violated. There is a possibility of unauthorized corrections of the inventory results
During breaks in the work of the commission, access to unauthorized persons to the room where the inventory is kept is not closed

Note that strict adherence to the inventory procedure, correct design documents will become the key to the confident position of the commission members in the event of disputable situations.

3. Reflection of inventory results in budget accounting

The final stage of the inventory is to compare the actual balances of property and liabilities identified during the audit with the balances recorded in the accounting accounts. If the commission found discrepancies between the actual balances of material assets revealed during the audit and the balances reflected in the accounting accounts, then a collation statement should be drawn up.

The surplus of property revealed during the inventory is accounted for at market value, it means the amount of money that can be obtained as a result of the sale of these assets as of the date of their acceptance for accounting (clause 21 of Instruction No. RF n.)). The market value of the property must be documented. Price lists of trading organizations or data provided by an independent appraiser can serve as confirmation.

The reflection of the surplus identified during the inventory at market value is made as follows accounting record(p. 21, 26, 60 of Instruction No. 000n):

Debit of accounts 1 "Fixed assets", 1 " Intangible assets", 1" Material stocks "

Credit account 1 "Other income"

Information about the shortage and damage to property is reflected on the account "Calculations for shortages" (clause 170 of Instruction 148n),

The shortage of property within the limits of natural loss rates is drawn up in an accounting entry (clause 62 of Instruction No. 000n):

Debit of accounts 140 "Consumption of inventories", 2 "Increase in the cost of manufacturing materials, finished products (works, services)"

Credit account 1 "Reduction of inventories"

Any deficiencies in excess of these norms must be compensated by the guilty persons. For the amounts of shortages and thefts attributed to the perpetrators, drawn up in the prescribed manner, the materials must be transferred for filing a civil claim or initiating a criminal case in accordance with the legislation of the Russian Federation. At the same time, they are obliged to provide the inventory commission with detailed explanations about both the shortage and the surplus.

When determining the amount of shortage or damage, one should also proceed from the market value of material assets on the day of its discovery.When a court decision is received, the amounts of shortages and thefts are specified in accordance with writ of execution... The shortage at the expense of the guilty persons is reflected by the wiring (clause 172 of Instruction No. 000n):

When writing off a debt, it should be borne in mind that there are two types of limitation period: general (Article 196 of the Civil Code of the Russian Federation) and special (Article 197 of the Civil Code of the Russian Federation). The total term is three years. For certain types of requirements, special terms limitation period, reduced or longer than the general period.

You need to write off accounts payable with the following entries:

Writing off debts to suppliers and contractors (clause 144 of Appendix 1 to Instruction No. 000n):

Debit of account 1 "Settlements on commitments made"Credit account 1" Extraordinary income from operations with assets "

Writing off debts to accountable persons:
Debit of account 1 "Settlements with accountable persons"
Credit account 1 "Extraordinary income from operations

with assets "

Writing off debts to the budget (as agreed
with the Federal Tax Service in accordance with the decree of the Government of the Russian Federation or places
authorities):

Debit of account 1 "Settlements of payments to budgets" Credit of account 1 "Extraordinary income from operations with assets"

Write-off of other debt:

Debit of account 1 "Other settlements with creditors" Credit of account 1 "Extraordinary income from operations with assets"

You need to write off accounts receivable in accordance with clause 233 of Instruction No. 000n with the following entry:

Debit of account 1 "Extraordinary income from operations with assets"

Account credit 1 "Settlements with debtors on income".

Debt cancellation after the expiration of the limitation period should be made on the basis of the order of the head of the institution.

Within five years, the debtor's debts written off from the balance sheet are recorded on off-balance sheet account 04 "Written off debts of insolvent debtors" (clause 263 of Instruction No. 000n).

Such accounting is necessary in the event of a change in the property status of debtors. The amounts subsequently received to pay off this debt are debited from this account and are subject to transfer to the income of the corresponding budget. Analytical accounting for the account is carried out in the card for accounting for funds and settlements, indicating the surname, name and patronymic of the debtor or details of legal entities.

Example 3

According to the order of the commander military unit wrote off accounts receivable on rendered paid services organizations in the amount of rub. due to the elimination of the latter.

In accounting, these transactions will be reflected as follows:


The debts of debtor organizations were written off
Accounts receivable off the balance sheet

How to draw up an order for an inventory. "Documentation and inventory in the military unit Documents of the Ministry of Defense of the Russian Federation