Inventory of museum exhibits. Museum valuables require accounting! Book of registration of acts of acceptance for temporary use

1. Structure of funds. Within the array of all objects stored in the museum, depending on their museum significance, the main, scientific-auxiliary and other funds are allocated, corresponding in status to scientific-auxiliary

Museum objects assigned by decision of expert museum acquisition commissions (EFPC) to one or another fund are registered (I stage of accounting) in the receipt books of the main, scientific-auxiliary or other funds. Each individual item receives a personal, non-repeating number according to the book of receipts of the main fund (KP number) or according to the book of receipts of the scientific and auxiliary fund (number NV).

If several items are combined into one complex according to one or another attribute or meaning, the entire complex of items receives a single CP number, and each item in this complex receives a fractional number. In this case, a single group entry is made in the receipts book about the entire complex of items, and in addition to the receipts book, a collection inventory is compiled for this number KP. Collection inventories are an integral part of the receipts book.

In museum practice, there are situations when a large collection can be completely processed only in parts over a long period of time, for example, several years. In this case, an entry is made in the receipts book about the accepted collection, but the final number is not entered in the “number of items” column. The collection inventory remains “open” and is updated as the collection is processed. When processing of the entire collection is completed, the inventory is closed, the final number of items in the collection is recorded and this figure is entered into the receipts book.

The main fund, unlike other funds, has a fractional structure. Items of the main fund are divided into collections according to the material and subject principle, i.e. depending on the material of museum objects and their semantic purpose, for example, “painting”, “sculpture”, “glass”, “metal”, “numismatics”, “rare book”, “minerals”, etc. When organizing stock premises, items from the same collection are stored, if possible, in one room with one responsible custodian. It is considered a mistake to combine objects on scientific topics in one collection, because at the same time, in the storage facility there are nearby objects whose storage conditions are different, for example, wood and fur, fabric and metal, etc. Items from each collection are registered (II stage of accounting) in separate inventory books (inventory). All collections and their inventory books must have alphabetic codes (the use of digital codes is excluded).

The names of collections and their codes are developed and approved at a meeting of the museum’s EFZK before the start of filling out inventory books. Collection codes should be simple, concise and informative, for example, “ZhV” - painting, “SK” - sculpture, “ST” - glass, “MT” - metal, “NUM” - numismatics, “RK” - rare book, “MN” "-minerals, etc. It is recommended to use only capital letters, avoiding the letters “З”, “О”, “Х”, “Ч”, which resemble writing numbers. It is rational to compose collection ciphers of 2–3 letters, because this allows for more options.

Recording in inventories is carried out on an item-by-item basis, and during the recording process, each museum item receives a separate inventory number. It is recommended to avoid using fractional numbers.

Transferring items from one collection to another, i.e. writing off from one inventory and adding this item to another inventory is carried out by decision of the museum’s EFZK. In this case, the item retains the status of the item of the fixed fund and the number in the book of receipts of the fixed fund, therefore permissions higher authority such translation is not required. The transfer of objects from the scientific and auxiliary fund to the main fund is also carried out by decision of the museum's EFZK, since this increases the status of the museum object.

Items containing precious metals and stones are registered (III stage) in special inventory books (special inventories), receiving a third registration number. Numismatics items are taken into account in separate specials. inventories. In each special inventory book, for example, “items (except numismatics) consisting entirely of gold, platinum group metals and precious stones,” objects from different collections (inventory) of the 2nd stage are collected and accounted for, for example, decorative items. applied arts (API), metal objects (MT) and others.

2. First form of accounting: basic documentation. State accounting of museum collections involves two stages that reflect the degree of study of museum objects: the initial registration of objects received by the museum and inventory, that is, the scientific registration of museum objects.

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

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

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

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

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

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

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

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

After registration in the receipt books, the items are transferred to the stock departments of the custodians according to acts for materially responsible storage (see Appendix No. 6).

3. Stages of registering museum objects. The accounting of museum funds takes place in three stages. At the first stage, practically during the acquisition process, the primary processing of materials received by the museum occurs. Until the decision of the stock-purchasing commission or in the case of acceptance of objects for temporary storage, restoration and other purposes, the legality of the object’s presence in the museum is certified by the acceptance certificate or receipt of acquisition, purchase, etc. If an item is purchased, then you should separately obtain the written consent of the owner with the designated purchase amount, as well as the owner’s invoice (this applies to both individuals and legal entities, including stores and other commercial enterprises). Reception by the museum of objects from precious metals and stones, orders and medals, bladed weapons and firearms are regulated, in addition to general rules, also by special regulations. Based on a positive decision of the stock purchasing commission (this also applies to cases of temporary storage), the acceptance certificate is signed by the main curator of the museum, approved by the director and sealed with the museum’s stamp (“stamp”). Only after this does it become an official document and accepted for execution.

Items of the fixed and exchange funds are registered together. The belonging of objects to the main or exchange fund is recorded in the museum catalog using an entry on the registration card. Items are entered in the book of receipts of museum objects or in the book of accounting for scientific and auxiliary material. Scientific auxiliary materials are taken into account only at the first stage. In addition, natural science museums and nature departments of local history museums may have books for recording scientific raw materials. Registration of museum items in the book of receipts is carried out item by item or by group entry (if we are talking about a collection), which corresponds to one storage unit. Before entering items into the receipts book, registration cards are filled out. The contents of the card duplicate the columns of the receipts book. The registration cards, arranged in ascending order of numbers according to the book of receipts, constitute the registration card files of the main and scientific-auxiliary funds, which will serve as the basis for establishing data on museum objects and accompanying materials, as well as for compiling other museum files.

At the second stage of accounting of funds, museum objects are received in the corresponding department of the collection, undergo a scientific inventory, which records the belonging of the objects to a specific department, as well as the data obtained in the process of studying the object. At this stage, scientific inventory books (scientific inventories) are filled out - books of scientific description of museum objects. They are filled out separately for each type of source51, items are systematized by groups of materials and only by subject. The items themselves are marked with the code of the unit, the specific group to which it was transferred, and the serial number according to the scientific inventory book. Applying a code should not damage the item, so there are certain rules for this: the code can be applied both to the item itself (for example, archaeological finds made of stone, ceramics) and to a tag that is attached to the item. Inventories of archival funds are legally equivalent to scientific inventory books. Written sources at the stage of scientific inventory are taken into account according to the rules developed by the governing bodies of the State Archival Service.

As with the compilation of accounting books, before making an entry in the inventory, an inventory card (scientific description card) duplicating its columns is filled out. Inventory cards, arranged in ascending order of numbers, form a card index, identical in its functions to an accounting one.

Museum accounting documentation is strict reporting documentation. Before they are filled out, all receipt books and scientific inventories are laced, the sheets are numbered, and the books are signed and sealed by a higher authority. Corrections in books are made according to the rules provided for in the Instructions for Accounting and Storage. In the domestic museum business, accounting documentation must be kept on paper and provided in the original, because electronic documents and catalogues, faxes, notarized copies, etc. have no legal force52.

The third stage of accounting occurs when intra-museum and extra-museum issuances occur. To formalize the issuance of museum objects, it is necessary to: submit an application from the museum to the ministry; obtain an order from the minister or his deputy authorizing these actions; on the basis of the order, draw up an act of issuance indicating the reasons, possible use, timing, etc. If the movement of an item involves its export abroad, an export permit must be obtained53. A person or institution that provides materials belonging to it to a museum or other institution for exhibiting is called an exhibitor (Fig. 63).

In case of loss of museum objects (theft, destruction, etc.), they can only be written off with the permission of the minister at the request of the museum. To transfer an item from the main fund to the fund of scientific and auxiliary materials, the permission of the minister is also required. Permission for temporary intra-museum issues is given by the chief curator (about which a corresponding act is also drawn up). Actions such as transferring an item or collection for permanent storage from one fund division to another, from a scientific and auxiliary fund to the main one, etc., are formalized by a decision of the stock purchasing commission and certified by a corresponding act. Non-museum issuance, transfer and write-off of scientific and auxiliary materials in museums of federal and republican departmental subordination are carried out by order of the director of the museum or the relevant institution (for departmental museums), and in local museums - by order of cultural management bodies. The results of the movement of funds are reflected annually in the museums’ report. Periodically, museums carry out a reconciliation of funds (their re-registration in order to determine compliance with previously created accounting documents). Each item included in the funds is compared with accounting documentation.

After registration, individual museum objects and collections are stored, and the period of this storage is ideally eternal. The solution to the problem of “how to achieve this” is carried out in the process of implementing such an area of scientific and fund work as storing museum funds.

4. EFZK: goals and objectives of the commission. Identified cultural values are subject to examination in order to determine their historical, cultural, scientific, artistic and museum significance.

The examination of cultural property is carried out on the basis of complex attribution, the main principles of which are to establish:

Dating, place of creation and existence;

Species (for natural science collections);

Material and manufacturing method;

Size, color, shape, device, mass of precious metals and precious stones;

Social and ethnicity

Belonging to a specific historical person;

Typological features;

State of conservation.

The examination of cultural property for the purpose of subsequent inclusion in the Museum Fund of the Russian Federation, identified by the museum, is carried out by the museum’s expert stock-purchasing commission (hereinafter referred to as the EFPC), which is a permanent advisory body of the museum, functioning in accordance with the regulations approved by the director of the museum in the manner prescribed museum charter.

The personal composition of the EFZK is approved by the director, unless otherwise provided by the museum's charter.

EFZK is not formed in the branches of the museum. Branch employees may be part of the EFZK of the head museum.

The main functions of the EFZK are:

Examination of identified cultural values;

Estimation of their cost in case of procurement;

Attribution of newly received museum objects and museum collections to one of the museum’s funds;

Classification of museum funds by collections, formation of new stock collections and establishment of their codes;

Establishment of additional deadlines for registration of museum objects and museum collections in accounting documentation in cases of one-time receipt of them in a large volume (archaeology, numismatics, archival documents, geological, paleontological, botanical, zoological and other samples), when their registration cannot be carried out within the time limits established by the Instructions;

Coordination of internal museum regulations governing issues of accounting and storage activities;

Preparation of opinions on the possibility and feasibility of issuing museum objects and museum collections for permanent and temporary use, exchange, write-off;

Determining the insurance valuation of museum items issued for temporary use, including for foreign exhibitions;

Review and approval of inspection reports for the availability of museum objects and museum collections;

Approval of changes in the description of museum objects based on the results of new attribution, restoration, scientific research and other reasons;

Making decisions on the transfer of museum objects from one stock collection to another;

Consideration of questions about the feasibility and necessity of replacing (correspondence) accounting documentation.

The EFZK, within its competence, has the right:

Inform the museum management on issues within its competence;

Request written explanations from heads of structural divisions and individual employees about the reasons for the loss, damage and destruction of museum objects and museum collections,

Make proposals and request additional conclusions necessary for the examination of museum objects and museum collections;

Return for revision poorly and carelessly prepared documents for the EFZK meeting.

The EFZK includes heads of structural divisions of the museum, as well as individual highly qualified employees.

The chairman of the EFZK can be the director, the chief curator of the museum or the deputy director for scientific work.

EFZK meetings are held in accordance with the annual work plan of the museum, but at least once a quarter.

The heads of the structural divisions of the museum are required to submit to the Secretary of the EFZK all necessary materials and proposals for inclusion in the agenda of the next meeting of the EFZK, no later than 10 days before the scheduled date of the meeting.

Decisions made by the EFZK are considered valid if at least 2/3 of its members participate in the meeting. Decisions are made by a majority vote of the EFZK members present at the meeting. If the votes are divided equally, the decision is made by the chairman of the EFZK.

The dissenting opinion of the EFZK members, expressed in writing, is attached to the EFZK protocol.

Invited consultants and experts have the right to an advisory vote and do not participate in voting.

The decision of the EFZK is documented in a protocol, which indicates the last name, first name, patronymic, position of each of the commission members and invited persons present at the meeting, the agenda, and reasoned justification for the decision.

Attached to the protocol:

Card justifying the admission of cultural property to the museum collections, prepared by museum specialists;

Expert opinions of third-party specialists;

Statement by the owner to transfer items or collections as a gift, for purchase, or exchange;

A copy of the temporary storage act;

Photos (if necessary);

In the case of consideration of issues regarding the acceptance of museum objects and museum collections as a gift (donation), the protocol is drawn up in 2 copies, one of which is kept by the secretary of the EFZK, and the second is transferred to the accounting department.

In the case of consideration of issues regarding the acquisition of museum objects and collections, the protocol is drawn up in 3 copies, the third of which is transferred to the museum’s accounting department for settlements with the owner.

The minutes are signed by the chairman, secretary, all members of the EFZK present at the meeting, and registered in the EFZK minutes register. The decisions of the EFZK come into force after the protocol is approved by the director. The director's signature is sealed with the museum's seal.

The EFZK office-work, storage and use of documents, responsibility for their safety, as well as control over the implementation of decisions taken are assigned to the EFZK secretary.

5. The second form of accounting: inventory books. At the same time, museum objects, in contrast to scientific and auxiliary materials, undergo the second stage of accounting - inventory, which is the main form of study, description and scientific identification of objects of the main fund. It is carried out with the help of scientific inventory books - scientific inventories. Being legal documents, they are prepared in the same way as receipt books.

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

During inventory, museum objects are systematized in accordance with the structure (structure) of the main fund. Therefore, each stock division usually has several scientific inventories, in accordance with its classification into groups of museum objects. Each item recorded in the scientific inventory receives its own number, which is affixed to it and in the receipts book. Thus, a museum object ultimately acquires two numbers: according to the book of receipts and according to the scientific inventory.

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

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

Based on cards of scientific description of museum objects, an inventory card file is created, which performs the information functions of inventory description books and serves as the basis for scientific cataloging of funds. In order to quickly find objects, a topographic card index is compiled, as well as a topographic inventory, where the storage location of each accounting unit is recorded. In each fund division, card indexes are also created for items of the scientific and auxiliary fund.

Museum-assigned and classified items are catalogued. Cataloging in a museum is a set of works to create catalogs of museum collections. A museum catalog is an annotated list of items included in the collections, arranged in a certain order (in accordance with the classification system adopted in any specialized discipline or according to other criteria: chronological, geographical, belonging to a specific person, etc.) (Fig. 62).

Catalogs can be divided into different groups: 1) according to the completeness of the reflection of museum funds - into general (state catalog of a museum fund, general catalog of the funds of a museum), special (catalogues of individual funds or collections); 2) according to the method of systematizing information - into systematic (presenting information in accordance with the system of indexes of specialized disciplines and their sections adopted in a given country) and alphabetical (built according to the alphabetical principle); 3) by the method of recording information - on paper, on electronic media.

As already mentioned, in the practice of domestic museum affairs, electronic catalogs and databases cannot replace accounting documentation. But electronic catalogs and databases are an excellent means of facilitating the work of recording museum collections and their further use, and expanding access to museum collections for scientific research and educational work.

Museum catalogs serve as the basis for compiling the State Catalog of the Museum Fund Russian Federation– an accounting document containing basic information about each museum item and each museum collection included in the Museum Fund of the Russian Federation. The State Catalog is maintained by the federal executive body responsible for state regulation in the field of culture (Ministry of Culture of the Russian Federation).

6. Registration of items made of precious metals and precious stones. Accounting for museum objects and museum collections made of precious metals and precious stones is carried out in 3 stages, which

provide for the following registration:

In the book of receipts of the main fund;

In inventory books;

Special inventory books.

Museums that, in accordance with their statutory activities, collect, record, store and use objects made of precious metals and precious stones, are required to register with the state Assay Supervision Inspectorate in whose area of activity they are located. The document confirming registration is the registration certificate of the relevant state Assay Supervision Inspectorate.

When organizing new museums, an application for registration is submitted to the relevant state Assay Supervision Inspectorate no less than a month before the opening of the museum.

They do not have the right to store items made of precious metals and precious stones, including orders and medals:

Structural divisions of legal entities performing

individual museum functions.

Museums that do not have adequate conditions to provide

Examination and verification of the state of accounting and storage of items made of precious metals and precious stones in in the prescribed manner carried out by the Russian State Assay Chamber under the Ministry of Finance of Russia and state inspections of assay supervision.

Responsible custodians of objects made of precious metals and precious stones can be custodians of funds who have a higher education, have worked in one of the museum’s storage departments for at least two years, and have undergone special training (internship) in the section of accounting and storage work with objects made of precious stones.

metals and precious stones and certified by the museum commission for knowledge of the requirements established by the Instructions. Keepers of funds of museum objects and museum collections of precious metals and precious stones are appointed to the position by order of the museum director in agreement with the founder of the museum. The main functions, rights and responsibilities of the custodian of funds of museum objects and museum collections of precious metals and precious stones must correspond to the functions, rights and responsibilities of the custodian of funds specified in the Instructions.

When measuring objects consisting entirely of precious metals and precious stones, the height, width and depth of the object, diameter (if the object is of a regular round shape) are indicated with an accuracy of one millimeter.

- “name, fineness, weight of precious metals, quantity and weight in carats of precious stones” about the name of the precious metal, its fineness and weight in ligature, purity, name, number of precious stones and weight of precious stones in carats

If a precious metal is an integral part of an item, the total weight of the item, the name, fineness and mass of each precious metal that is included as an integral part in this item shall be indicated.

If the item contains precious stones, their name, quantity, size and weight in carats are indicated;

- “safety” about the state of preservation of the item at the time of registration. At the same time, all existing defects are recorded (breakthroughs, scree of the paint layer, cracks, swelling, chips, abrasions, breakages, cuts, the absence of any part or part of the object), the number of empty slots is noted, and the locations and sizes of significant damage are indicated.

The following formulations are not allowed: “preservation is poor,” “good,” or “there is damage.”

If no visible damage is detected, the following formulations should be used: “no noticeable damage”, “the drying oil has not darkened” and the like.

When describing the state of preservation of graphic, handwritten and printed materials, the state of preservation of the front side is first recorded, and then the state of preservation of the back is described.

In the “safety” column, information about the restoration of the item is briefly indicated with reference to the number of the restoration passport;

- “accounting designations for KP and special inventory books” are intended to achieve interconnection between accounting books;

- “numbers of negatives or images on electronic media” are intended to obtain information about the photographic recording of the original;

- “note” - indicates the location of the item, information about availability checks, changes in attribution, dating and other information with a mandatory link to the EFZK protocol.

7. Registration of weapons. Museums must have a license giving the right to store and exhibit weapons. Museums must have the following documents:

1 - FZK protocol with a designated weapon sign.

2 – certified copy of the purchase agreement

3 – owner’s statement, act

5 – documents on the owner’s ownership

Having these documents, the museum writes an application to register the weapon.

8. Movement of museum funds: basic documentation. Internal transfers of museum objects and museum collections from storage departments to exposition, exhibition, examination, restoration and for other purposes are carried out according to the act of intra-museum transfer. Acts of intra-museum transfer are registered in special journals maintained in the accounting department.

The basis for drawing up an act of intra-museum transfer are:

An order from the director of the museum on the preparation of an exposition or exhibition, containing an instruction on the appointment of an official responsible for the storage of museum objects in the exposition or exhibition;

Protocol of the restoration council on the restoration or examination of museum objects;

EFZK protocol on the movement of museum objects and museum collections from one storage department to another.

After completion of work on an exposition or exhibition, a topographical inventory of the exposition or exhibition (hereinafter referred to as the exhibition inventory) is compiled on the basis of internal transfer acts of the museum.

In order to obtain operational information, a graphic diagram or photographic recording of the placement of museum objects, showcases, stands in an exposition or at an exhibition can be made.

One copy of the topographical inventory is kept in the accounting department, and the rest - with officials, appointed responsible for the storage of the exposition or exhibition.

Extracts from the exhibition inventory for the exhibition halls assigned to them must be made for museum curators.

At the end of each current year, the accounting department, together with the persons responsible for storing items on display, checks the exhibition inventory,, if necessary, makes appropriate changes to it and draws up a new inventory.

The return of museum objects from an exposition or exhibition, restoration to the storage facility is formalized by an appropriate act of intra-museum transfer .

The list of officials who are granted the right to approve acts of intra-museum issuance and exhibition inventory is established by the internal museum instructions.

The procedure for registering the temporary release from a museum of museum objects and museum collections within the Russian Federation

The issuance of museum objects and museum collections for temporary use to other museums, other legal entities located on the territory of the Russian Federation, for use for exhibition purposes, examination, attribution, restoration and other purposes is carried out on the basis of the written permission of the founder.

Issuance of museum objects for religious purposes from state and municipal museums in free use religious organizations for a certain period, for joint use or for the period of existence of the religious organization is carried out in the manner established by the Government of the Russian Federation.

In order to obtain permits for temporary issuance, the museum provides the founder with:

A petition for the issuance of museum objects for temporary use, indicating the place, purpose and timing of issuance;

A copy of the agreement between the interested parties on the conditions, terms of temporary use and types of use of museum objects;

Extract from the EFZK protocol on the possibility of issuing items with approval of insurance assessments of the items issued in rubles;

An extract from the protocol of the museum’s restoration council on the state of preservation and the possibility of transporting the items being issued;

A copy of the insurance policy for museum items for the period of their transportation or full insurance “from nail to nail.”

Certificate about the security system of the place where museum objects and museum collections are exhibited;

Notarized copies of the Charter and certificate of state registration of a religious organization (when issued to these organizations).

Items made of precious metals and precious stones are issued for a period of no more than one year.

The founder's permission is the basis for registration act of issuing museum items for temporary use (code - “BB”).

The BB act must contain:

Purpose of issuance

Issue date

Items are listed with catalog data, weight and fineness for items made of precious metals and precious stones, a full set of accounting designations, state of preservation and insurance valuation of each item .

The VA act is signed by representatives of the transferring and receiving parties, approved by the director of the issuing party, sealed by the museum and registered in the appropriate registration journal .

One copy of the BB Act is kept in the Accounting Department, the second is handed over to the responsible custodian, and the third is handed over to a representative of the receiving party. Extension of the period of temporary issuance is carried out by decision of the founder on the basis of a petition from the museum that issued the items for temporary use, with the EFZK protocols attached to it,

the restoration council of the museum and additional agreements to the contract. When issuing museum items for a period of more than one year, the receiving party is obliged to annually confirm the availability and state of preservation of the items accepted for temporary use. Control over the timely return of items issued for temporary use is carried out by the accounting department.

When returning items, a return certificate, which provides a detailed description of the state of preservation of the returned items .

When items are received for temporary use by the museum, an act of acceptance of items for temporary use is issued with the code “PVP” . In the PVP Act, items are listed indicating a full set of registration designations, catalog data and a detailed description of the state of preservation. If a large number of items (more than 10) are received simultaneously, a collection inventory can be drawn up for the PVP Act. The PVP act is signed by representatives of the receiving and transferring parties, approved by the director or chief curator of the museum, and sealed with the seal of the museum that accepted the items. The PVP act is drawn up in 3 copies: one is kept in the Accounting Department, the second is handed over to the transferring party, the third - to the person responsible for storing items accepted for temporary use. PVP acts are registered in a special journal, which must be drawn up in accordance with the Instructions before filling out .

The procedure for recording museum objects, museum collections, and cultural values accepted for temporary use is established by internal museum instructions and may provide for:

Registration in a special book of temporary receipts or registration in the log of registration of acts of temporary residence permits, which must be completed in accordance with the Instructions before filling out ;

Keeping records according to the book of registration of acts of PVP. In this case, the serial number of the TRP Act with fractional numbers corresponding to the number of items accepted under it becomes the temporary storage registration number.

The issuance of museum objects and museum collections and cultural property stored in the museum to third parties is not permitted:

Not having a full set of accounting designations

Without indicating in the BB act a full set of accounting designations;

Without the written consent of users or owners;

For private individuals, with the exception of string musical

instruments and bows from the State Collection of unique

musical instruments.

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

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

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

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

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

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

From 30 to 300 thousand – once every 5 years;

From 300 to 500 thousand – once every 7 years;

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

Over 1 million – once every 15 years.

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

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

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

The following documents are attached to the availability verification report.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Loss of museum objects (shortage);

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

Exclusions (write-offs) of museum objects;

Establishing the substitution of museum objects.

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

Page 20 of 39

Accounting for museum funds

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

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

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

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

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

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

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

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

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

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

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

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

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

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

GIM-KP 1245

I-S 137

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Museum valuables require accounting!

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

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

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

Legal aspect

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

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

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

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

physical safety and security of museum objects and collections;

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

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

About funds

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

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

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

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

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

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

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

Accounting documents

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

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

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

main inventory book (receipts book),

inventory book by types of items (collections),

archival inventories (as inventory books),

special inventory books for recording items made of precious metals and precious stones.

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

Supporting accounting documents include:

book of receipts of the auxiliary fund,

book of accounting of the fund of raw materials,

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

intra-museum acts of acceptance and issuance,

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

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

State accounting

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

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

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

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

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

State accounting of museum funds involves two stages:

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

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

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

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

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

Acquisition of funds

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

- the cost of the purchase is expensed;

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

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

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

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

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

Restoration

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

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

conducting technological surveys and research;

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

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

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

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

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

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

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

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

development local estimates for restoration and conservation work;

development of technical specifications for holding a competition of choice general contractor when carrying out repair, restoration and conservation work;

preparation of scientific and restoration reports;

performing customer functions;

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

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

Temporary storage

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

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

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

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

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

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

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

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

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

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

Insurance

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

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

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

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

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

Write-off

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

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

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

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

adoption of appropriate court decision, which came into force.

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

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

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

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

art museums dedicated to art history and art criticism;

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

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

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

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

Museum funds

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

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

The main task for any museum is the organization of funds. The purpose of the fund work is to complete the museum's funds to create conditions for storage, research, use and replenishment of values.

It is advisable to classify museum funds into two types:

fund of museum objects (museum collection);

a fund of scientific and auxiliary materials that are related to the exhibits themselves.

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

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

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

ethnicity.

Characteristics of ethnographic museums:

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

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

Museum values also have two classifications:

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

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

Accounting Rules

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

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

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

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

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

Debit 1 106 01 310

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

Debit 1 101 09 310

Credit 1 106 01 410

- a museum exhibit arrived at the warehouse;

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

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

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

Depreciation

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

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

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

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

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

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

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

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

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

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

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

Write-off procedure

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

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

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

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

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

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

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

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

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

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

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