"On the procedure for providing gratuitous financial assistance for the construction (purchase) of housing and payment of monetary compensation for the lease (sub-lease) of residential premises to servicemen of the Armed Forces Russian Federation"
MINISTRY OF DEFENSE OF THE RUSSIAN FEDERATION
ORDER
dated April 21, 1997 N 150
ON THE PROCEDURE FOR RENDERING FREE FINANCIAL ASSISTANCE FOR THE CONSTRUCTION (PURCHASE) OF HOUSING AND THE PAYMENT OF MONEY COMPENSATION FOR THE RENT (RENTAL) OF RESIDENTIAL PREMISES OF THE ARMED FORCES OF THE RUSSIAN FEDERATION
from 24.03.2001 N 129)
In pursuance of the Decree of the Government of the Russian Federation of June 26, 1995 N 604 "On the procedure for providing gratuitous financial assistance for the construction (purchase) of housing and payment of monetary compensation for the lease (sublease) of residential premises to military personnel and citizens dismissed from military service" I order:
1. Provide gratuitous financial assistance for the construction of housing to servicemen undergoing military service by contract<*>registered as needing improvement housing conditions at the place of military service and who have joined housing and construction (housing) cooperatives or who are engaged in the construction (purchase) of individual residential houses, in the amount of:
having a total duration of military service from 10 to 25 years - 75 percent of the cost of residential premises belonging to housing - construction (housing) cooperatives, or the cost of construction (purchase) of individual residential buildings in the given region;
having a total duration of military service of 25 years or more - 100 percent of the cost of residential premises belonging to housing and construction (housing) cooperatives, or the cost of construction (purchase) of individual residential buildings in the region.
2. To pay servicemen who are not provided with residential premises suitable for permanent or temporary residence at the place of their military service at the expense of the Ministry of Defense of the Russian Federation, monthly monetary compensation for the lease (sub-lease) of residential premises in the amount of, stipulated by the agreement rent (sublease) housing, but no more:
When three or more family members live together with these servicemen, the amount of monetary compensation should be increased by 50 percent. (as amended by the Order of the Minister of Defense of the Russian Federation of March 24, 2001 N 129)
3. Approve:
Instructions on the procedure for providing servicemen with gratuitous financial assistance for the construction (purchase) of housing (Appendix No. 1 to this Order);
Instructions on the procedure for payment of monthly monetary compensation to servicemen for the lease (sub-lease) of residential premises (Appendix No. 2 to this Order).
4. Deputy Minister of Defense of the Russian Federation, commander-in-chief of the services of the Armed Forces of the Russian Federation, commander of military districts, fleets, armies and flotillas, commander of the Military Space Forces, chiefs of the main and central directorates of the Ministry of Defense of the Russian Federation, commanders of formations and military units, heads of institutions, military educational institutions, enterprises and organizations of the Ministry of Defense of the Russian Federation, military commissars to ensure compliance with the procedure established by this Order for providing servicemen with gratuitous financial assistance for the construction (purchase) of housing (hereinafter - gratuitous financial assistance) and payment of monetary compensation to them for the lease (sublease) of residential premises, as well as for the intended use Money for the specified purposes.
5. To the head of construction and quartering of troops - Deputy Minister of Defense of the Russian Federation, together with the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation:
to ensure the development of standard projects individual residential houses recommended to servicemen for their construction using gratuitous financial assistance, and technical and economic requirements for them;
organize planning and distribution of appropriations for the provision of gratuitous financial assistance, analysis and submission of established reporting, implementation of preliminary and subsequent control over the correct use of these allocations.
6. To the General Staff of the Armed Forces of the Russian Federation (GOMU) for organizing work to provide servicemen with gratuitous financial assistance and payment of monetary compensation to them for renting (subletting) residential premises, planning and financing related costs, monitoring the correct and targeted use of funds :
to create a group of three people (including two servicemen) in the Main Housing and Operations Directorate of the Ministry of Defense of the Russian Federation at the expense of the number of central military command and control bodies, organizations and military units for the construction and quartering of troops;
to introduce into the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation, the financial and economic directorates of the districts (fleets), the bodies of the housing and operational service of districts, fleets, the Caspian flotilla, one position of servicemen at the expense of the number of the corresponding bodies of the housing and operational service.
7. To military commissars to issue citizens dismissed from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staff activities with a total duration of military service of 10 years or more, the necessary certificates in the prescribed form (Appendix No. 3 to this Order) on the total duration of military service for submission to the executive authorities of the constituent entities of the Russian Federation (local government bodies) when deciding on the allocation of funds for the construction or purchase of housing or the payment of monetary compensation to these citizens for the lease (sublease) of residential premises.
8. To recognize as invalid the Order of the Minister of Defense of the Russian Federation of 1994 N 331.
9. Control over the planning, financing and use of funds for the provision of gratuitous financial assistance shall be entrusted to the Main Housing Operations Directorate of the Ministry of Defense of the Russian Federation and the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation.
Control over the planning, financing and use of funds for the payment of monthly monetary compensation to servicemen for the lease (sub-lease) of residential premises shall be entrusted to the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation.
10. The order should be sent to a separate military unit, institution, military educational institution, enterprise and organization of the Ministry of Defense of the Russian Federation, the military commissariat of the region and the city (without the regional division).
Defense Minister
Russian Federation
I. RODIONOV
INSTRUCTION
ON THE PROCEDURE FOR PROVIDING TO MILITARY SERVANTS OF FREE FINANCIAL ASSISTANCE FOR THE CONSTRUCTION (PURCHASE) OF HOUSING
1. In accordance with the Decree of the Government of the Russian Federation of June 26, 1995 N 604, gratuitous financial assistance for the construction (purchase) of housing (hereinafter referred to as gratuitous financial assistance) is provided to servicemen who are registered as needing to improve their living conditions at the place of military service and who joined housing - construction (housing) cooperatives<*>or carrying out the construction (purchase) of an individual residential building at the place of military service or a chosen permanent place of residence in another locality in accordance with current legislation.
<*>In the text of this Instruction, housing and construction (housing) cooperatives mean voluntary associations of citizens for their joint participation own funds in construction (reconstruction, purchase) and subsequent operation of the house (houses). Housing - construction (housing) cooperatives are a type of consumer cooperatives and belong to non-profit organizations.
Free financial assistance is provided to a serviceman at the place of his military service at the expense of the Ministry of Defense of the Russian Federation only once in the order of priority, taking into account the time of registration as in need of improving housing conditions.
When determining the need for military personnel to improve their living conditions, one should be guided by the current legislation.
2. Gratuitous financial assistance is provided within the social norm of housing space established by the constituent entities of the Russian Federation, taking into account additional living space or an additional room provided in accordance with the current legislation to certain categories of military personnel.
In accordance with the Law of the Russian Federation of December 24, 1992 N 4218-1 "On the fundamentals of the federal housing policy" the social norm of the area of housing is equivalent to minimum size the provision of residential premises, which is established by the state authorities of the constituent entities of the Russian Federation, depending on the achieved level of housing provision, the composition of the family, the types of residential premises used in houses housing stock social use and other factors.
Living space exceeding the social norm of housing space, taking into account the additional living space provided in accordance with the current legislation to certain categories of military personnel, is paid for by military personnel.
3. If servicemen who need to improve their living conditions own an apartment (room) or individual dwelling houses (part of a house), gratuitous financial assistance is provided only in terms of payment for the area that is missing to the established social norm of housing space, taking into account the additional living space provided in in accordance with the current legislation to certain categories of military personnel, or subject to the transfer of ownership of these living quarters to the apartment operating bodies of the Ministry of Defense of the Russian Federation, in the amounts specified in Article 1 of this Order.
4. The amount of gratuitous financial assistance is calculated:
a) those who joined housing and construction (housing) cooperatives - based on the cost of building the provided apartment in prices at the time the house was put into operation. In this case, the cost of construction is determined taking into account the possible compensation payments housing and construction (housing) cooperatives from the budgets of the executive authorities of the constituent entities of the Russian Federation;
b) carrying out the construction of an individual residential building - based on the approved in the prescribed manner estimated cost its construction (without outbuildings) within the cost of building a residential building in a given region or the cost of one square meter housing prices at the time of project approval;
c) purchasing an individual residential building - based on the book value of an individual residential building (without outbuildings) within the cost of building a residential building in a given region (the cost of one square meter of housing) and typical consumer qualities of housing in prices at the time of purchasing a residential building.
5. To receive gratuitous financial assistance, servicemen who are registered as needing to improve their living conditions at the place of military service, submit, in the order of subordination, a report with a certificate of the military unit attached to it.<*>on the total duration of military service and the composition of the soldier's family according to the established model, which is considered by the relevant housing commission.
<*>
The housing commission of the military unit, based on the results of consideration of the reports received from servicemen, compiles in the prescribed form (Appendix No. 1 to this Instruction) and submits for approval to the commander of the military unit a list of servicemen for providing gratuitous financial assistance for the construction (purchase) of housing (hereinafter referred to as the list).
The list approved by the commander of the military unit is submitted to the contentment body of the housing maintenance service. The latter summarizes and submits the indicated lists to the agency of the housing and operational service of the district, the fleet, the Caspian flotilla. Bodies of the housing - operational service of districts, fleets, the Caspian flotilla - to the Main housing - operational department of the Ministry of Defense of the Russian Federation.
The housing commissions of the central bodies of the military administration of the Ministry of Defense of the Russian Federation, based on the results of consideration of the reports received from servicemen doing military service in these bodies of military command, draw up and submit these lists for approval by the relevant commander-in-chief of the services of the Armed Forces of the Russian Federation, the commander of the Space Forces, and other relevant chiefs central bodies of military administration of the Ministry of Defense of the Russian Federation. The Housing Commission of the General Staff of the Armed Forces of the Russian Federation submits this list for approval to the Chief of the General Staff of the Armed Forces of the Russian Federation - First Deputy Minister of Defense of the Russian Federation or his first deputies. The lists approved by the above named officials are sent to the Main Housing Operations Directorate of the Ministry of Defense of the Russian Federation.
6. Scheduling appropriations from federal budget for the provision of gratuitous financial assistance, as well as bringing the appointment of funds to the bodies of the housing and maintenance service is carried out in the prescribed manner.
In accordance with the estimate of the Ministry of Defense approved by the Minister of Defense of the Russian Federation, the further distribution of the assignments of funds for the provision of gratuitous financial assistance is carried out directly in the districts, in the fleets for military units deployed on their territory.
The distribution of assignments of funds for the provision of gratuitous financial assistance is drawn up in lists approved by the commanders of the military districts, fleets, the Caspian Flotilla, which are the main planning document for providing military personnel with gratuitous financial assistance for the next year.
Extracts from the approved lists (hereinafter referred to as extracts) are sent through the subordinate bodies of the housing and maintenance service to military units at the place of military service of the servicemen on the lists, and serve as a document guaranteeing the provision of gratuitous financial assistance when these servicemen become members of the housing and construction ( housing) cooperative or the construction (purchase) of an individual dwelling house, as well as the basis for the issuance of an order by the commander of a military unit to provide them with gratuitous financial assistance.
The distribution of funds for the provision of gratuitous financial assistance to servicemen doing military service in the central bodies of military command is drawn up in a list approved by the Minister of Defense of the Russian Federation. Extracts from the list approved by him are sent by the Main Housing and Operations Directorate of the Ministry of Defense of the Russian Federation to the Chief of the General Staff of the Armed Forces - the First Deputy Minister of Defense of the Russian Federation or his deputies, the Commander-in-Chief of the Armed Forces of the Russian Federation, the Commander of the Military Space Forces, and other relevant chiefs of the central bodies of the military Directorate of the Ministry of Defense of the Russian Federation.
Servicemen indicated in the lists and who have not received gratuitous financial assistance in the current year are subject to inclusion in the lists for its priority receipt next year.
7. The servicemen indicated in the extracts received by the military unit submit through the housing commission of the military unit (garrison) to the contentment bodies of the housing maintenance service, and the latter to the bodies of the housing maintenance service of districts, fleets, the Caspian flotilla, and servicemen passing through the military service in the central bodies of military control, through the housing commissions of the corresponding central bodies of military control - in the Main Housing Operations Directorate of the Ministry of Defense of the Russian Federation following documents:
a) entered into housing - construction (housing) cooperatives:
a certificate of the board of a housing - construction (housing) cooperative on the size and cost of the provided living space;
a certificate of the delivery of housing at the previous place of military service or an obligation to hand over (transfer of ownership) of housing in the prescribed form (Appendix No. 2 to this Instruction);
an extract from the minutes of the meeting of the housing commission of the military unit (garrison) on the provision of gratuitous financial assistance;
b) carrying out the construction of an individual residential building:
documents confirming the right of a soldier to a building site;
permission of local authorities to carry out the construction of an individual residential building;
design and estimate documentation;
construction contract in an approximate form (Appendix No. 3 to this Instruction);
a copy of the contractor's license to carry out construction activities;
a certificate of the military unit on the total duration of military service and the composition of the soldier's family;
a certificate of delivery of housing at the previous place of service or an obligation to hand over (transfer of ownership) of housing in the prescribed form (Appendix No. 2 to this Instruction);
extracts from the financial personal account and house book (in the case of permanent residence of a serviceman and his family members in a residential area);
an extract from the order of the commander of the military unit on the provision of gratuitous financial assistance;
c) purchasing an individual residential building:
a copy of the document confirming the seller's ownership of the residential building purchased by the military;
a copy of the license to carry out real estate activities (when purchasing an individual residential building from an organization);
the contract of purchase and sale of an individual residential house, providing for settlement with the seller after the state registration of this transaction, in an approximate form (Appendix No. 4 to this Instruction);
bureau help technical inventory with a description of the technical parameters of an individual residential building (without outbuildings), an assessment of its inventory value, and that the house is not mortgaged, is not under arrest (ban);
a certificate of the military unit on the total duration of military service and the composition of the soldier's family;
a certificate of renting out housing at the previous place of service or an obligation to rent out housing (transfer of ownership) in the prescribed form (Appendix No. 2 to this Instruction);
extracts from the financial personal account and house book (in the case of permanent residence of a serviceman and his family members in a residential area);
an extract from the minutes of the meeting of the housing commission of the military unit;
an extract from the order of the commander of the military unit on the provision of gratuitous financial assistance.
During the construction (purchase) in cases established by the current legislation of housing in a locality other than the place of military service of military personnel, in addition to the documents listed in this article, certificates of executive authorities of the constituent entities of the Russian Federation on the cost of construction (one square meter) in the chosen place of permanent residence of an apartment or individual residential building with an area corresponding to the social norm of housing area established by the constituent entities of the Russian Federation, taking into account the additional living space for a serviceman, as well as the social norm of housing area established in this region, or an extract from the normative act, which established this norm, certified in accordance with the established procedure.
Officials of the housing maintenance service bodies who have received the documents listed in this article are obliged to ensure their safety.
8. For the transfer of funds, the bodies of the housing and operational service of districts, fleets, the Caspian flotilla listed in article 7 of this Instruction and duly executed documents are submitted to the financial and economic departments of districts, fleets, the Caspian flotilla, and the Main housing and operational department of the Ministry of Defense Of the Russian Federation - to the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation.
After checking the submitted documents in the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation and financial and economic directorates of districts, fleets, the Caspian Flotilla, the funds allocated for the provision of gratuitous financial assistance are transferred by non-cash order according to payment orders accepted by the relevant bodies of the housing and operational service:
when building (buying) apartments in houses of housing and construction and housing cooperatives - to the settlement account of the housing and construction (housing) cooperative;
during the construction of an individual residential building on a contractual basis - to the account of the contractor;
when purchasing an individual dwelling house - to the account of the seller specified in the purchase and sale agreement.
9. The Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation, the financial and economic directorates of the districts, fleets, and the Caspian Flotilla through the financial and economic bodies subordinate to them, notify the commanders of military units at the place of service of military personnel about the actual transfer of funds towards gratuitous financial assistance, listed in the lists, about the payments made.
The Main Housing Operations Directorate of the Ministry of Defense of the Russian Federation shall notify the corresponding housing commissions of the central bodies of military administration about the transfers made.
Based on the notifications of the financial and economic departments of districts, fleets, the Caspian flotilla, the corresponding housing commissions of military units at the place of military service of servicemen make decisions on their exclusion from the lists of those in need of improving their living conditions, as having received free financial assistance, which are communicated to the housing authorities maintenance service.
10. At the request of a serviceman who has joined a housing and construction (housing) cooperative, an advance payment in the amount of the initial share contribution may be issued against the gratuitous financial assistance due to him.
In cases where the charters or resolutions of the general meetings of cooperatives for all shareholders provide for recalculations of the initial share contribution due to the rise in the cost of construction or additional interim payments are established, which is confirmed by certificates of the board of the housing and construction (housing) cooperative, a corresponding increase in the amount of the advance provided to the military is allowed in financial aid account.
In all cases, the issuance of these advances is carried out taking into account limiting sizes gratuitous financial assistance due to a serviceman.
The advances issued are taken into account in the final calculation of gratuitous financial assistance after determining the cost of building a cooperative apartment at the time the residential building is put into operation.
In case of dismissal of a soldier from military service, the documents for the final settlement of gratuitous financial assistance are drawn up through the military unit at the last place of his military service. A serviceman who received gratuitous financial assistance (an advance payment was issued), when transferred to a new place of military service, a certificate of renting out the living space by the housing maintenance authorities is not issued.
11. To account for the gratuitous financial assistance provided by the housing maintenance service, a book is kept for recording the amounts of gratuitous financial assistance, in the form according to Appendix No. 5 to this Instruction, with the opening of a separate personal account for each serviceman who received gratuitous financial assistance.
The basis for writing off the amount of the provided gratuitous financial assistance (repayment of the advance) is a duly certified copy of the document confirming the serviceman's ownership of the apartment (individual residential building).
12. On the provision of gratuitous financial assistance to a serviceman and its amount, including the amounts of advances issued to her account, an entry is made in subsection "b" of section 12 of the paybook in the following wording:
"Based on the list of servicemen for providing gratuitous financial assistance for the construction (purchase) of housing, approved by the commander of the troops ____________ (district, group of forces, fleet (flotilla))" __ "____________ 199_, and the order of the commander (chief) _____________ from" __ "____________ 199_, gratuitous financial assistance was provided (an advance payment was issued) for the construction (purchase) of an apartment (individual house) in the amount of ________________ rubles."
(in words)
The record is certified by the signature of the commander of the military unit and the head of the financial and economic body and sealed with an imprint of the official mastic seal of the military unit. When replacing the paybook, the specified record is transferred to the new paybook.
An extract from the order of the commander of the military unit on the provision of gratuitous financial assistance to the serviceman, certified by the signature of the chief of staff of the military unit and sealed with an imprint of the official mastic seal, is filed into the personal file of the serviceman.
13. In the event that a serviceman leaves for further military service in a military unit stationed in the territory of other districts, groups of forces, fleets (flotilla), before the completion of housing construction, the provision of gratuitous financial assistance in the final calculation is made by the housing and operational body of the district, group of troops, fleet (flotilla) at the former place of his military service.
Head of the Main Apartment -
operational management
Ministry of Defense
Russian Federation
lieutenant general
V. VLASOV
Head of the Main Directorate
military budget and funding
Ministry of Defense
Russian Federation
lieutenant general
OLEYNIK
I approve
Commander of military unit 33333
colonel
K. SURKOV
"__" December 199_
LIST
MILITARY SERVICES FOR PROVIDING FREE OF CHARGE FINANCIAL ASSISTANCE FOR THE CONSTRUCTION (PURCHASE) OF HOUSING IN 199_
| N p / p | Military rank | Full Name | B / part, total continuation in / service | Number of family members | Size of housing under construction | Desired construction site | Note (estimated cost) |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 1. | Lieutenant colonel | Sidorov Ivan Alekseevich, etc. ... ... | 33333, 23 years old | 4 people, - wife, - son, born 83, study, - son, born 86, study | 3 - room square-ra, 70 sq. m | Penza | 210 million rubles |
Total: 4 (four) people in the amount of 800 million rubles.
Head of Housing - Operational
service of military unit 33333
lieutenant colonel
V.VETROV
"__" December 199_
Assistant commander of the military unit
33333 in financial and economic
work - head of service
major
K.POPOV
Appendix N 2
to the Instruction approved
By order of the Minister of Defense
Russian Federation
dated April 21, 1997 N 150
EXAMPLE FORM OF THE CONTRACT OF THE CONSTRUCTION CONTRACT city ____________ "__" ___________ 199_ __________________________________________, referred to in (surname, name, patronymic of a serviceman) hereinafter "Customer", and ____________________________________ in (name of the enterprise) person ______________________________________, acting (s) for (position, surname, name, patronymic) on the basis of the Charter, hereinafter referred to as the "Contractor", entered into this Agreement on the following: 1. The Contractor undertakes to build a __________________ storey individual residential building at ___________________, st. __________________, house N _________ on a plot with an area of ____________ sq. m according to the project approved by ____________________________________________________ (by whom, N is the date of approval) and the site development scheme. 2. The Contractor undertakes in accordance with the approved and agreed with the Customer design and estimate documentation and production schedule for construction - installation works, on their own, with tools, mechanisms, as well as the necessary materials, to carry out high-quality construction: __________________________________________________________________ (name and list of objects) within the period from _________________________ to __________________________. (day, month, year) (day, month, year) 2.1. Ensure the implementation of construction and installation work in accordance with building codes, rules and specifications, carry out an individual test of the equipment installed by him (electrical, heating, water supply, sewage, ventilation, etc.), take part in a comprehensive testing of equipment, hand over together with by subcontractors to the Customer a house and other objects and structures for putting them into operation. 2.2. The contractor provides the necessary materials for construction according to the agreed list specified in the estimate for the amount of ___________________ rubles. at negotiated prices. The contractor is responsible for the poor quality of the material. The Contractor's materials are paid by the Customer at the conclusion of the contract or before the start of work in the amount of _________ rubles. The materials provided by the Contractor and the necessary machinery and tools are delivered to the site of the work by the Contractor. 3. The Customer undertakes to transfer to the Contractor in the prescribed manner the approved design and estimate documentation, to ensure the opening and continuity of construction financing, to accept completed construction projects from the Contractor according to the act, according to the list of clauses 2 and 2.1 of the Agreement, and to make the final settlement for them. 3.1. The customer can make changes to the project during construction, which do not significantly change terms of the project by notifying the Contractor about this in writing _________ days before the start of the work that affects the changes. 3.2. In order to reduce the cost of construction, the Customer can provide, in agreement with the Contractor, its own building materials and equipment, due to the quantity and timing of delivery to the facility. The Contractor is responsible for the safety and proper use of materials and equipment provided by the Customer. The contractor is obliged to warn the Customer about the unsuitability or poor quality of the material transferred to him, submit a report on the use of materials and return the unused balance. 3.3. If the Customer, despite a timely and justified warning by the Contractor, within a reasonable period of time does not replace the unusable and poor-quality material or equipment, does not change the instructions on the method of construction, or does not eliminate other circumstances that threaten the suitability and strength of the facility, the Contractor has the right to terminate the Agreement and recover the damages caused. 4. If it is necessary to change the timing of the start or end of work, each of the parties is obliged to notify the other party about it no later than __________ days before it occurs. 4.1. In case of violation of the agreed terms for the start and end of work, the Contractor shall pay the Customer a penalty for each day of delay in the amount of _________% of the cost of the work. 4.2. If the contractor did not start the work in a timely manner or during the execution it becomes obvious that the work will not be completed on time, and in the event of a delay in the completion of the work, the Customer has the right, at his option, to assign a new deadline to the Contractor, to entrust the performance of the work to other organizations at the expense of the Contractor, to demand reduction of remuneration for work, terminate the Agreement and claim damages. 5. The Contractor guarantees the quality of construction and installation work within _________ from the date of acceptance of the building (object) according to the act, subject to correct operation by the Customer. 5.1. If deficiencies are discovered in the construction and installation work performed by the contractor, the Customer has the right to demand a corresponding reduction in remuneration for the work performed or reimbursement of expenses incurred by him to correct the deficiencies by his own means or by third parties. If in fixed time _________________ shortcomings in the work performed will not (days) be eliminated, the Customer has the right to terminate the Agreement and demand compensation for damages. The customer also has the right to terminate the Agreement if he discovered significant deficiencies or other significant deviations from the project or the terms of this Agreement. 5.2. The requirements established in clauses ____________ of this Agreement may be presented both during the execution of construction and installation works, and after their acceptance in the prescribed manner, as well as during the warranty period. 5.3. In case of disagreement between the Contractor and the Customer on the quality of the work performed, the Customer has the right to demand the appointment of an examination, which is carried out by a third party. Payment for the examination is carried out by the party against which the examination decision was made. 6. The cost of the work entrusted to the Contractor under this Agreement is determined on the basis of the contract price according to the estimate and is as follows: Cost of materials _______________________ rubles. The cost of construction and installation work ____________________________ rubles. ________________________ Total: This cost is unchanged for the entire duration of the Agreement. 7. The procedure for payment for work under this work contract: 7.1. The customer makes an advance payment in the amount of the cost of materials, but not more than 30% (or a fixed amount) before ________ (i.e. before the start of work). The final settlement is made on time ______________. 7.2. If the Customer delays in payment for the work performed through his fault, he pays to the Contractor for each day of delay a penalty in the amount of _________% of the delayed amounts. 8. When performing this Agreement, the parties are guided by the Rules on Contracts for Capital Construction, current legislation, regulations on capital construction issues and the Special Conditions under this Agreement. nine. Special conditions ____________________________________________ __________________________________________________________________ __________________________________________________________________ Settlement details, addresses, telephones of the parties: Customer Contractor
Appendix N 4
to the Instruction approved
By order of the Minister of Defense
Russian Federation
dated April 21, 1997 N 150
EXAMPLE FORM OF AGREEMENT FOR THE PURCHASE OF AN INDIVIDUAL RESIDENTIAL HOUSE "__" ________________ 199_ _______________ _______________________________, hereinafter referred to as (name of the organization) "Seller", represented by _________________________________, acting (full name of the head of the organization) on the basis of ______________________________, on the one hand, and (indication of the basis) _____________________________________________, on the other hand, (surname, name, patronymic of a soldier) entered into this Agreement on the following: 1. Subject of the Agreement, obligations of the parties and the price of 1 sq. m total area residential building 1.1. The "Seller" sells, and the "Buyer" buys (1, 2, 3-room) individual residential building located at: _______________________________ on a land plot with the size (the address of the residential building is indicated) _______ sq. m. On the specified land plot there is: __________ residential building with a total area of ____________ sq. m _____________________________________, incl. living area (in words) ____________ sq. m, ___________ barn, garage, bathhouse, greenhouse, cellar (total area __________ sq. m.) and fences, which is confirmed by a certificate from the technical inventory bureau of the __________ district from "__" ______________ 199_ N ______. The "seller" certifies that the specified individual dwelling house has not been sold to anyone, is not mortgaged, is not under arrest, there are no legal disputes about it, and there are no third party rights to it. 1.2. Price for 1 sq. meters of the total area of an individual residential building (without outbuildings) specified in clause 1.1 of this Agreement is final and cannot be changed at any level of inflation. 2. Terms of fulfillment of obligations and cost of an individual dwelling house 2.1. The "Seller" before ____________ is obliged to transfer to the "Buyer" the individual dwelling house specified in clause 1.1 of this Agreement. 2.2. The "Buyer" undertakes to pay the cost of the individual dwelling house specified in clause 1.1 before ________. The date of payment shall be considered the date of posting the payment order to the Buyer's bank. 2.3. "Seller" and "Buyer" by mutual agreement establish the cost of an individual residential house (without outbuildings) specified in clause 1.1 of this Agreement in the amount of __________ thousand rubles. This cost is unchanged for the entire duration of the Agreement. 2.4. The inventory estimate of an individual residential building (without outbuildings) is __________ thousand rubles. 3. Procedure for the transfer of an individual residential building 3.1. An individual dwelling house is transferred by the "Seller" to the "Buyer" within the terms specified in clause 2.1 of this Agreement, on the basis of a power of attorney issued by the "Buyer" _______________________________________________________. (name of the apartment - operational part) 3.2. The purchased individual dwelling house is registered in ownership in the manner prescribed by law, with the drawing up of an act of acceptance and transfer. The contract is certified by a notary, registered established order... The payment for these actions is paid by the "Seller" and "Buyer" in equal shares. The date of signing the act is the date of the transfer of the individual residential building in accordance with clause 2.1 of this Agreement. 4. Responsibility of the parties 4.1. In the event that the "Buyer" does not pay the cost of an individual residential building within the time limits established by clause 2.2 of this Agreement, the Agreement is considered invalid (null and void). 4.2. In case of failure to provide an individual residential building in accordance with clause 1.1 of this Agreement, the "Seller" is obliged in accordance with Articles 12 and 15 Civil Code Of the Russian Federation within three days after the expiration of the date of transfer of the individual residential house established by this Agreement (clause 2.1): - return the funds received in accordance with clause 2.3 of this Agreement to the "Buyer"; - reimburse the "Buyer" for losses determined as the difference between the market value of the respective individual residential buildings in the same area of the city ___________ and the cost of an individual residential building under this Agreement as of the date of receipt of funds transferred by the "Seller" to the current account in the bank of the "Buyer"; - pay the "Buyer" a penalty in the amount of 10% of the amount transferred by the "Buyer" to the "Seller" in accordance with clause 2.3 of this Agreement. 4.3. In case of untimely transfer of the funds specified in clause 4.2 of this Agreement, the "Seller" pays to the "Buyer" a penalty in the amount of 0.5% of the amounts to be returned, refunded and paid for each day of delay. 4.4. In case of untimely transfer of an individual dwelling house to the "Buyer" (clauses 2.1 and 3.2 of this Agreement), the "Seller" undertakes to pay to the "Buyer" a penalty in the amount of 0.5% of the cost of the untimely transferred individual dwelling house, determined based on the price of 1 sq. ... meter of its total area according to clause 1.1 of this Agreement, for each day of delay. 4.5. In case of early termination of the Agreement on the initiative of the "Seller", the latter returns the funds received to the "Buyer", reimburses him for losses and pays a penalty in accordance with clause 4.2 of this Agreement. five. Additional terms 5.1. This Agreement comes into force after it is signed by both parties and is valid until the transfer of the individual residential building to the "Buyer" or the return of the amounts to him in accordance with clauses 4.2 and 4.6 of this Agreement. 5.2. In the event of force majeure (natural disasters, wars, changes in legislation, etc., circumstances beyond the control of the "Seller" and "Buyer"), which led to changes in the terms of this Agreement, the latter may be revised by mutual agreement of the parties. At the same time, inflationary processes in the economy do not belong to force majeure circumstances under the terms of this Agreement. The counterparty shall notify about the occurrence of force majeure circumstances no later than 15 days from the date of occurrence of these circumstances. 5.3. All disputes arising in the course of the execution of this Agreement, if they are not settled by the parties, shall be resolved in the arbitration court in the city of _____________. 5.4. This Agreement is drawn up in _________ copies, each of which has the same legal force. 6. Legal addresses and Bank details parties "Seller" "Buyer" __________________________ __________________________
1. Monthly monetary compensation for renting (sub-renting) residential premises (hereinafter referred to as monetary compensation) is paid to servicemen doing military service under a contract (hereinafter referred to as military personnel) who are not provided with residential premises suitable for permanent or temporary residence according to the established norms, at their place military service at the expense of the Ministry of Defense of the Russian Federation in the amount stipulated by the contract of lease (sublease) of housing, but no more:
in the cities of Moscow and St. Petersburg - 500 rubles;
in other cities and regional centers - 400 rubles;
in other settlements - 300 rubles.
When three or more family members live together with these servicemen, the corresponding amounts of monetary compensation are increased by 50 percent.
The lease agreement for residential premises is concluded in writing, and the sublease agreement - in writing or in statutory form. (as amended by the Order of the Minister of Defense of the Russian Federation of March 24, 2001 N 129)
2. Payment of monetary compensation to servicemen performing military service outside the Russian Federation in the territories of the member states of the Commonwealth of Independent States shall be made using the conversion factor of rubles into national currency units established for the payment of monetary allowances.
3. Monetary compensation is paid by the financial and economic authority at the place of military service according to the distribution sheet for the past month, simultaneously with the payment of the monetary allowance for the current month on the basis of the order of the commander of the military unit, which indicates the amount of monetary compensation to be paid and the period for which payment is made.
Servicemen doing military service at military departments under state educational institutions higher professional education, monetary compensation is paid by the financial and economic body of the military unit<*>, to which these servicemen are attached to housing and other types of allowance, and to servicemen of military representations of the Ministry of Defense of the Russian Federation at enterprises and industrial organizations - by the financial and economic body of the military unit, to which they are enrolled in monetary allowance.
<*>Hereinafter in the text of this Instruction, unless otherwise stated, under military unit means a military command body, a military unit, an institution, a military educational institution, an enterprise, an organization of the Ministry of Defense of the Russian Federation, a military commissariat.
Payment of monetary compensation to servicemen is made from the day of rent (sublease) of a dwelling after arriving at the place of military service and stops from the date of provision of a dwelling space to the serviceman in the prescribed manner. On providing a serviceman with living space housing commission the military unit submits to the financial and economic authority a copy of the document, which is the basis for moving the soldier into the living quarters.
4. When determining the amount of monetary compensation for the lease (sub-lease) of residential premises, the members of his family who have arrived at the place of military service are taken into account: the employer's spouse, their children and parents, as well as other persons recognized in accordance with the current legislation as family members of the employer.
5. In order to receive monetary compensation, servicemen submit, in the order of subordination, a report indicating the place of temporary residence and the amount of actual costs for the lease (sub-lease) of living quarters. The following documents are attached to the report:
a copy of the contract for the lease of residential premises or sublease of residential premises (subject to its conclusion in writing);
certificate of the military unit on the composition of the family (indicating the degree of kinship, surname, name, patronymic and date of birth);
an extract from the order of the commander of the military unit on the enrollment of the serviceman in the lists of the personnel of the military unit.
For each serviceman who receives monetary compensation, a separate personal account is set up, to which all documents submitted to the servicemen are attached. Personal accounts are kept in the financial authority of the military unit until the end of payments and verification of the legality of the expenses incurred in the process of auditing financially - economic activity military unit.
6. When changing the composition of the family taken into account when determining the amount of monetary compensation, as well as when changing the actual cost of renting (subletting) a dwelling, the serviceman - the recipient of monetary compensation shall report in the order of subordination with a report. Monetary compensation in new amounts is paid from the date of these changes. Amounts of monetary compensation received by a soldier in excess are recovered from him in accordance with the current legislation.
21. 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 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 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.
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.
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 must be fixed in the accounting policy 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.
In budgetary organizations, through an inventory, it becomes possible to check the availability and condition of 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 to conduct 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 thefts 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. The person in charge of this is usually the chief accountant or other accountant. 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, accounts receivable, 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;
- the 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 familiarization directly on the letterhead or on a separate sheet of familiarization 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 divisions of the company 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 identified discrepancies must be recorded in the statement of results (form No. INV-26) from the Resolution of the State Statistics Committee of 27.03.2000 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.
Topic No. 3. "Documentation and
inventory in a military unit "
1. The procedure for taking an 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 features 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 of 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 administrative 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 allow to exercise control over the person entrusted to operational management state property... 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.
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.
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 specifies the composition of the inventory commission, the timing and types of inventory items 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 Introduction accounting records to 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.
Actual availability 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 budget accounting data 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 inventory capital investments, 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 accounting 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 the 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 valuable papers installed:
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 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 on 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 status 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 targeted use, as well as the amount of advances issued for each accountable person (dates of issue and 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), inventory accounts, indicates the amount of accounts receivable (payable) - total, including confirmed by debtors (creditors) and not confirmed by debtors (creditors), the amount of accounts receivable (payable), 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 (form 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 |
Violated clause 15 of the Inventory Procedure. 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 by market value, it means the amount of cash that can be obtained as a result of the sale of these assets at the date of their acceptance accounting(Clause 21 of Instruction No. 000n (Instruction on budget accounting, approved by the Order of the Ministry of Finance of the Russian Federation)). 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 revealed during the inventory at market value is made by the following accounting entry (clauses 21, 26, 60 of Instruction No. 000n):
Debit of accounts 1 "Fixed assets", 1 "Intangible assets", 1 "Inventories"
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). General term equal to three years. For certain types of claims, special limitation periods may be established, 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 the assumed obligations" Credit of 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"
Write off accounts receivable in accordance with clause 233 of Instruction No. 000n, the following entry is required:
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 kept 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, the military unit wrote off the receivables for the 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 taken into account | |||
"On approval of the procedure for taking inventory of property and obligations in the Armed Forces of the 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. 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 inventory commissions) is approved by the order of the commander of the military unit, which is obligatorily communicated to the chairman of the inventory commission and its members, and is recorded in the register of control over the execution of orders (resolutions , orders) on the inventory (form according to OKUD), which is maintained by the chairman of the inventory commission.
The chairmen of the inventory commissions are appointed deputy commanders of military units, and the members of the inventory commissions are military personnel doing military service under contract, and civilian personnel of various specialties who are not related in official relations with the officials being inspected.
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 the 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 non-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. 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. Prior to the start of the inventory, the financial body of the military unit must 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. Before the start of checking the actual availability of the 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 check for a sample 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.
When 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 out using automation tools or manually.
The names of the inventoried property, its quantity are indicated in the inventory lists (collation lists) by 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 of 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) should 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 errors in the inventory lists (collation statements) after the inventory, they immediately report this to the chairman of the inventory commission before opening the relevant premises for storing property. The Inventory Commission checks the indicated facts and, if confirmed, makes corrections of the identified errors in the prescribed manner.
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 the inventories and sample inventories carried out during the inter-inventory period are carried out by the inventory commissions at the order of the commander of the 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 taking 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 issue (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 these objects by the military unit.
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 valued at market value, taking into account depreciation, 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. Machines, equipment and vehicles are reflected in the inventory on an object-by-object basis, 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 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 is recorded, indicated in technical passport manufacturer, and the year of manufacture.
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 inventories (collation lists), where the officials responsible for these items are indicated and their signatures are given.
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 are 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. In the absence of these documents, the inventory commission ensures their receipt or execution.
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 inventories 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 list (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 inventories 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 value 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 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. The 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 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 (stocks, bonds, bills of exchange (hereinafter referred to as - securities), the actual costs associated with the purchase of securities are checked.
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 at the cash desk.
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.
An 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. 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 military unit budget accounting accounts 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 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 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.
During the inspection, technical documentation, acts of delivery of completed work (stages), logs of accounting of work performed at construction sites and other documents are used.
60. 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 costs, which are compared with budget accounting data, reflecting the amount of actual costs for a given object, and the reasons for deviations are identified.
61. Separate inventories are drawn up (collation statements):
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 the 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, the 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 expenses for 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 the obligatory reflection in it of the following data:
the name, number and value of non-financial assets created in the course of 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 obtaining by the customer the exclusive right to the results of intellectual activity.
Inventory of calculations
68. When making an inventory of calculations, the validity of the amounts on the corresponding accounts of the budget accounting of the military unit and the state of accounts receivable and payable are checked.
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 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 receivables by compulsory procedure.
71. During the inventory, the amounts are checked separately 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.
72. When checking debts to the personnel of a military unit, the amounts of payables for monetary allowances are revealed ( 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 by an inventory list, 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 accounts receivable (payable) debts for which the statute of limitations has expired.
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 the debt write-off is checked, the correctness of recording the written-off debt on the balance sheet, monitoring the possibility of its recovery in the event of a change in the property status of the debtor.
IV. DOCUMENTAL REGISTRATION OF INVENTORY, ORDER OF REFLECTION OF ITS RESULTS IN BUDGET ACCOUNTING
74. The results of the inventory of the 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 sheet) of forms of strict reporting and monetary documents (form according to OKUD) - when taking an inventory of forms of strict reporting 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 those 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 according to 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
