Home Analyzes Order 1365 on inventory. Carrying out an inventory in the institutions of the Ministry of Defense

Analyzes

Order 1365 on inventory. Carrying out an inventory in the institutions of the Ministry of Defense

The procedure for conducting an inventory of property and liabilities in the institutions of the Ministry of Defense is regulated by departmental Order No. 1365 dated October 16, 2010 (hereinafter referred to as Procedure No. 1365). In accordance with clause 3 of this procedure, it is mandatory to carry out a control measure before drawing up annual budget reporting, as well as when changing financially responsible persons. In the article we will consider the main provisions that you should pay attention to when taking inventory in the institutions of the Ministry of Defense.

Before moving on to the consideration of the main provisions of Order No. 1365, I would like to say a few words about the importance of conducting an inventory before preparing annual reports.
By virtue of clauses 1, 2 of Art. eleven Federal Law dated 06.12.2011 N 402-FZ "On Accounting" assets and liabilities are subject to inventory in order to identify the actual availability of the relevant objects, which is compared with the data of the accounting registers. The Ministry of Finance in Letter dated July 15, 2014 N 02-06-10/34544 indicated that the reliability of the submitted reports can only be judged if an inventory has been carried out. Similar clarifications regarding the obligation to carry out control measures at the end of the year were presented by the financial department in earlier letters - dated 10/03/2013 N 02-06-10/41147, dated 12/30/2013 N 02-06-010/58448.

Moreover, during inspections of Ministry of Defense institutions by territorial bodies of Rosfinnadzor, identified cases of failure to conduct an inventory are regarded as a violation of the legislation of the Russian Federation. As an example, let us give a case from arbitration practice. Thus, in the Resolution of the FAS VSO dated 06/04/2014 in case No. A78-5909/2013, the judges indicated that the Federal Institution “Financial Support Department of the Ministry of Defense of the Russian Federation for the constituent entity of the Russian Federation” is entrusted with the responsibility for maintaining accounting records in the military units served by the institution. Due to its responsibilities, the institution must participate in inventories of property and liabilities carried out in military units, and timely and correctly reflect the results of the inventory in budget accounting. Consequently, the indication in the inspection report of violations due to failure to conduct inventories in military units, failure to reflect surpluses and shortages of property is justified, therefore the requirements of the FKU were declared invalid and rejected by the court.
Next, we will consider the main provisions for conducting an inventory in military units of the Ministry of Defense, guided by Order No. 1365.

Inventory commission

To begin with, we note that the inventory is preceded by organizational preparatory measures. First of all, in a military unit, a permanent inventory commission is appointed by order of the commander. In accordance with paragraph 5 of Order No. 1365, its composition may include representatives of financial and economic services, logistics services, as well as representatives of independent audit organizations. Clause 6 of Order No. 1365 allows members of the inventory commission to be relieved from performing official duties in their positions during the work of inventory commissions. This is mentioned in the corresponding order of the commander of the military unit.
Let us note that, according to the Ministry of Finance, the participation of accounting service employees in the inventory commission, empowered to take an inventory of property and liabilities, is mandatory (see Letter dated November 27, 2014 N 02-06-10/60461). In connection with the participation of the accounting service in the work of the commission for the inventory of non-financial assets, the provision of information necessary for the inventory is ensured.

Note! The absence of at least one member of the inventory commission during the inventory serves as grounds to consider the inventory results invalid (clause 6 of Procedure No. 1365).

Preparatory activities

In accordance with paragraph 8 of Order No. 1365, before the established deadlines for conducting an inventory, the commander of a military unit issues an order to conduct an inventory, which indicates the timing of its implementation and the types of inventory property and liabilities. If necessary, the composition of the inventory commission is specified. The order is registered in the logbook for monitoring the implementation of orders (decrees, instructions) on conducting an inventory (f. 0317019), which is maintained by the chairman of the inventory commission.
The chairman of the inventory commission must endorse all incoming and outgoing primary accounting documents, and the financial authority maintaining budget accounting must complete the processing of all primary accounting documents on the movement of property and liabilities, reflect them in the accounting registers and determine the balances on the day of the inventory.

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

By the beginning of the inventory, financially responsible persons must provide receipts confirming that all incoming and outgoing primary accounting documents for the movement of property have been submitted to the accounting department and that there is no unaccounted or written off property.

Carrying out an inventory

Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons and for each storage location. In accordance with clause 11 of Procedure No. 1365, when storing property in different isolated premises with one materially responsible person, the inventory is carried out sequentially at the storage locations, after inspection the premises are sealed (sealed), and the inventory commission moves to a new premises.

Note. The actual presence of material assets is determined by weighing, measuring, and recalculating them.

Next, you should pay attention to the features that are given in Order No. 1365.
In accordance with the standards set out in clause 11 of Order No. 1365 on material assets stored in undamaged supplier packaging, their quantity can be determined on the basis of primary accounting documents with mandatory verification in kind (by sample) of part of these assets.
Missiles and ammunition stored in standard (regular) containers, the integrity of which is not compromised and on which factory markings and seals are clearly visible, must be checked according to the data specified in the marking, with a sample of 1-2% of each batch being checked. The weight (or volume) of bulk materials can be determined on the basis of measurements and technical calculations.

Note! If a discrepancy is detected, the entire batch is subject to inspection, and the amount of material assets to be sampled is doubled. If facts of a shortage of any property are identified, 100% of the property accepted for safekeeping by the financially responsible person is subject to inventory (clause 11 of Procedure No. 1365).

In accordance with clause 12 of Order No. 1365, when inventorying fuels and lubricants, the results of measuring fuel in tanks of machines (units), reservoirs and other containers should be reflected:
- in the sheet for measuring fuel in vehicle tanks (form 6002601);
- (or) statements of measurements of the amount of fuel and lubricants when removing residues (f. 6002602), data on which are entered into inventory lists (matching sheets) (f. 0504087).
When comparing actual data on the availability of fuel and lubricants with accounting data, shortages, surpluses and the amount of natural loss formed during the inter-inventory period are determined.

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

According to clause 28 of Order No. 1365, machinery, equipment and vehicles are reflected in the inventory for each object, indicating the serial number according to the technical passport of the manufacturing organization and the year of manufacture.
Similar objects of fixed assets of the same value, received simultaneously in one of the divisions of a military unit and recorded in the inventory card for group accounting of fixed assets (f. 0504032), in inventory lists (matching sheets) (f. 0504087) are reflected in groups by name indicating the quantity.
Items of soft equipment and utensils in use are checked by examining each item at its location and for each financially responsible person in whose custody they are listed (clause 40 of Procedure No. 1365).
Please note that special clothing, shoes and other personal protective equipment sent for washing and repair must be recorded in the inventory list (matching sheet) based on the primary accounting documents of organizations providing these services.

Documenting

Due to the fact that in cases of detection of shortages and thefts, the inventory results are a legal basis for contacting law enforcement and judicial authorities, more attention should be paid to their registration.
Order of the Minister of Defense of the Russian Federation dated March 28, 2008 N 139 approved the forms of documents used in financial economic activity Armed Forces of the Russian Federation.
Section VII of this order contains a list of documents used during the inventory. These include, in particular:
- inventory list (matching statement) for objects of non-financial assets (form 0504087);
- record of measuring fuel in vehicle tanks (form 6002601);
- a list of measurements of the amount of fuel and lubricants when removing residues (form 6002603);
- statement of weighing of containerized material stocks (f. 6002603);
- act on the inventory results (f. 0504835).
Information about the actual availability of property and the reality of recorded liabilities must be recorded in inventory lists (matching statements), which are drawn up in at least two copies. We add that the number of copies of inventory lists (matching sheets) is determined by the inventory commission of the military unit. It should be taken into account that one copy of the inventory list (matching sheet) must be transferred to the financially responsible person, and the other is sent to the financial and economic body that records property and liabilities.

Note. When filling out inventory documents, you should pay attention to the standards given in clause 16 of Order No. 1365.

On each page of the inventory list (matching sheet), the number of serial numbers of material assets and their total quantity in physical terms recorded on this page must be indicated in words, regardless of the units of measurement in which the material assets are presented.
In paragraph 16 of Order No. 1365, attention is drawn to the fact that inventory lists (matching statements) must be filled out clearly, without erasures. Correction of errors must be made in all copies of inventory records (matching statements) by crossing out incorrect entries and placing correct ones above the crossed out ones. Corrections must be agreed upon and signed by all members of the inventory commission and financially responsible persons.

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

On the last page of the inventory list (matching sheet) a note must be made about checking prices, taxation and calculating the results signed by the persons who carried out this check.

Reflection of inventory results in accounting

In accordance with clause 80 of Order N 1365, inventory lists (matching sheets) upon completion of the inventory and after their appropriate registration are transferred to the chairman of the inventory commission on the same day, and if the inventory ended at the end of the working day, then the next day before the start of work in financial -an economic body where budgetary accounting of property is maintained. Inventory lists (matching statements) are submitted to the financial and economic body according to the list signed by the chairman of the inventory commission.
The financial and economic body enters budget accounting data into inventory lists (matching sheets) and reflects in them the results of the inventory, that is, discrepancies between accounting data and the actual availability of property. Based on identified discrepancies, a statement of discrepancies is drawn up. Discrepancies include surpluses, shortages, and mis-grading.

In accordance with paragraph 81 of Order No. 1365, the inventory commission receives written explanations from financially responsible persons for all shortages, surpluses, and re-grading.
By virtue of clause 82 of Order No. 1365, the chairman of the inventory commission is obliged to submit proposals to the commander of the military unit on:
- attribution of shortages at the expense of the guilty persons of the military unit or their write-off at the expense of the federal budget;
- registration of surplus;
- resolving discrepancies between the actual availability of material assets and budget accounting data during regrading through mutual offset of surpluses and shortages arising as a result of it.
The final decision on attributing shortages to the account of the guilty parties or writing them off at the expense of the federal budget, on registering surpluses, as well as on the possibility of mutual offset of mismatched goods, is made in the manner established by the Ministry of Defense (clause 84 of Procedure No. 1365).
Below we will consider the reflection of the results of the inventory of surpluses (shortages) in accounting.
Reflection in accounting of surpluses. In accordance with clause 31 of Instruction No. 157n*(1), unaccounted for non-financial assets identified during an inventory of assets are accepted for accounting at their current estimated value.
The estimated value is determined on the basis of clause 25 of Instruction No. 157n, it recognizes the amount of funds that can be received as a result of the sale of the named assets on the date of acceptance for accounting.
According to the instructions of clauses 7, 12, 16, 23 of Instruction No. 162n * (2), the surplus is credited to the financial result - account 0 401 10 180 “Other income”.

Example 1
As a result of the inventory, a computer that was not registered in the accounting records was discovered at the warehouse of a military unit. The surplus was capitalized at the current assessed value in the amount of RUB 15,800.
In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 N 65n, income received by a government institution from identified surpluses is included in Article 180 “Other income” of the KOSGU.
In the accounting records of a government institution, the surplus will be reflected in the following entries:

Reflection in accounting of shortages. Shortages of property and its damage within the limits of natural loss norms are attributed to the costs of production or circulation, in excess of the norms - at the expense of the guilty persons.
It should be taken into account that, due to the provisions of the accounting instructions:
- shortages (losses) of material reserves in the amount of natural loss norms (including those that have fallen into disrepair) are written off from accounting at actual cost to the financial result in the debit of account 1,401 20,272 “Consumption of material reserves” (clause 26 of Instruction No. 162n);
- shortages (losses) of material reserves in excess of the norms of natural loss (including those that have fallen into disrepair), as well as other property are written off from accounting to the financial result in the debit of account 1 401 10 172 “Income from transactions with assets” (clause 26 of Instruction No. 162n). The shortfall in depreciable property is included in the financial result, taking into account previously accrued depreciation (clauses 10, 13, 17 of Instruction No. 162n).

Example 2
At the beginning of October, in the refrigerator of the canteen of the military unit, the balance of chilled pork in half-carcasses of the first category (minus the norms of natural loss determined in the previous month) was 5,000 kg. In October, the refrigerator received 92,000 kg of chilled pork of this category. Within a month, 70,000 kg were consumed, 20,000 kg were sent for freezing.
As a result of the inventory, a shortage of first category chilled pork in the amount of 210 kg was revealed in the canteen of the military unit. Meat was purchased at a price of 250 rubles. per kg.
The norms for natural loss of food products in the field of trade and public catering were approved by Order of the Ministry of Industry and Trade of the Russian Federation dated March 1, 2013 N 252 (hereinafter referred to as Order N 252).
They differ:
- when storing products in warehouses and bases of retail trade enterprises and public catering establishments (section XXXII-XXXV);
- during storage and dispensing in pantries of public catering establishments (sections XL-XLIV);
- in case of loss incurred from the destruction of glass containers with food products in warehouses, bases, retail trade enterprises and public catering establishments (section LII).
In turn, standards are established separately for meat and meat products, fish and fish products, dairy and fatty products, confectionery and grocery products, processed fruits and fodder, vegetables and fresh fruits.
Let's calculate the rate of natural loss.
1. Let's calculate average term storing meat in the refrigerator (in days) according to the formula:

The amount of chilled meat leftovers at the end of the day for the month (kg) + The amount of chilled meat sold per month (kg) + The amount of chilled meat sent for freezing per month (kg) / The remaining chilled meat at the beginning of the month (kg) + The amount of chilled meat received meat (kg).

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

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

In accordance with section. I of Order No. 252, the rate of natural loss when storing chilled pork of the first category for two days is 0.21%. Thus, the natural loss of meat is 203.7 kg ((5,000 + 92,000) kg x 0.21% / 100) in the amount of 50,925 rubles. (203.7 kg x 250 rub.).
3. When conducting an inventory, the amount of the shortage amounted to 210 kg. Thus, 6.3 kg (210 - 203.7) should be attributed to the guilty person. The amount of the shortfall will be 1,575 rubles. (6.3 kg x 250 rub.).
In accounting, this situation will be reflected as follows:

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

			Amount, rub.
The shortage of protective clothing was attributed to the guilty person at the current estimated cost
The cost of workwear was written off from the balance sheet
Reimbursed by the guilty party for the shortfall in kind
Sets of workwear received as compensation for damage by the guilty party were accepted for accounting

Reflection in accounting for regrading. When inventorying food products, misgrading often occurs, in other words, a surplus of some products and a shortage of others.
In accordance with paragraph 83 of Procedure No. 1365, offsets of surpluses and shortages can be made only as an exception for the same period, with the same financially responsible person, in relation to material assets of the same name and in identical quantities. Offsetting is allowed in relation to the same group of material assets, provided that the values included in its composition are similar in appearance or packed in the same container (when released without unpacking the container).

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

In the case when, when setting off shortages with surpluses by re-grading, the value of the missing values is higher than the value of the values found in surplus, this difference in value must be attributed to the guilty parties.

Example 4
During the inventory in the canteen of the military unit, the following discrepancies were identified:
- surplus “Molochnaya” sausage - 3 kg (cost - 180 rubles/kg);
- shortage of “Doctorskaya” sausage - 3 kg (cost - 245 rubles / kg).
In this case, the shortage arose due to misgrading, for which the financially responsible person was to blame.
If, when setting off shortages with surpluses by re-grading, the value of the missing valuables is higher than the value of the valuables found in surplus, this difference in value is attributed to the guilty parties. Thus, 195 rubles should be withheld from the financially responsible person. ((245 - 180) rub. x 3 kg).
The following entry will be made in accounting:

* * *

Let us briefly formulate the main conclusions:
1. Inventory in the institutions of the Ministry of Defense is carried out in accordance with Procedure No. 1365.
2. Based on its results, acts are drawn up on the results of the inventory of property and liabilities (f. 0504835), which are signed by the chairman and members of the inventory commission and approved by the commander of the military unit.
3. The results of the inventory are reflected in the budget accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual budget reporting of the military unit (clause 85 of Order No. 1365).

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*(1) Instructions for the use of the Unified Chart of Accounts for public authorities ( government agencies), local government bodies, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n.

Topic No. 3. “Documentation and

inventory in a military unit"

1. The procedure for conducting an inventory of property and liabilities in a military unit

2. Documentation of inventory results

3. Reflection of inventory results in budget accounting

Literature:

1. Order of the Minister of Defense of the Russian Federation dated 01/01/01 No. 222 “On approval of the Manual on military (ship) economy in the Armed Forces of the Russian Federation” (as amended from 01/01/01).

2. Order of the Minister of Defense of the Russian Federation No. 000 dated January 1, 2001 “On approval of the procedure for conducting an inventory of property and liabilities in the Armed Forces of the Russian Federation.”

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

1. The procedure for conducting an inventory of property and liabilities in a military unit

Internal control in the Armed Forces is a system for monitoring and verifying the work of a military unit, formation, unification of the Ministry of Defense of all branches of the military in order to justify the validity and effectiveness of management decisions made by commanders and senior command staff, identify deviations, errors, violations and their timely elimination. Under internal control system refers to a set of methods and procedures that allow for control over state property entrusted to the operational management. Among all the techniques and methods, scheduled and unscheduled inventories cannot be ignored. We will consider the procedure for conducting them in military units when studying this topic.

Inventory- this is a procedure for periodic verification and documentary confirmation of the presence, condition and assessment of property and liabilities, carried out to confirm the reliability of accounting and reporting data. In addition, conducting sudden unscheduled inspections allows financial services to control the maintenance of property records by financially responsible persons. The procedure for conducting an inventory of property and liabilities in the Armed Forces of the Russian Federation has been approved By order of the Ministry of Defense of the Russian Federation.

Inventory procedure

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

In order to carry out a one-time inventory with a large volume of work, separate divisions of military units may create working inventory commissions. They report to the chairman of the inventory commission, who supervises their activities.

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

The personnel of the permanent inventory commission and working inventory commissions is approved by order of the commander of the military unit. Data on its composition must be submitted against receipt to the chairman of the inventory commission and its members and registered in the journal for monitoring the implementation of orders for inventory (f. according to OKUD 0317019), which is conducted by the chairman of the inventory commission.

Deputy commanders of military units are appointed as chairmen of inventory commissions. Members of inventory commissions are military personnel undergoing military service under contract, and civilian personnel of various specialties not related to official regard with verified officials.

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

Stages	Ongoing events
	Issuance of an order to conduct an inventory, which indicates the composition of the inventory commission, the timing and types of inventory property and liabilities; Development and approval of an inventory plan; Receiving receipts from financially responsible persons; Determination of property balances and liabilities according to budget accounting data
	Identification, weighing, measuring, counting and checking the actual availability of property and liabilities; Registration (filling out) of inventory lists (matching statements, acts)
	Comparison of inventory materials data with budget accounting data; Identification of discrepancies, determination of reasons for deviations of current estimates from accounting ones; Drawing up a statement of discrepancies based on inventory results; Preparation of proposals for reflecting inventory results in budgetary accounting; Drawing up an act on the results of the inventory; Issuance of an order from the commander of a military unit on approval of the results of the inventory and on bringing guilty officials to justice Entering accounting entries into accounting registers based on inventory results

Before checking the actual availability of property, the commission must receive the latest report on the flow of material assets and cash. This is necessary so that the financial part can determine the real balances of the property and compare them with accounting data. Financially responsible persons must provide receipts stating that by the beginning of the inventory, all expenditure and receipt documents for property were submitted to the accounting department or transferred to the commission, all valuables received under responsibility were capitalized, and those disposed of were written off as expenses. Similar receipts are also given by persons who have received accountable amounts for the purchase or powers of attorney to receive property.

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

Fixed assets, non-produced and intangible assets;

Financial investments;

Monthly with complete cleaning of equipment in galvanic shops (areas) and other similar industries.

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

If the presence of precious metals in the equipment cannot be verified, it is established according to accounting, technical documents or commission.

In military units engaged in construction, when inventorying capital investments, the following is checked:

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

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

Condition of mothballed and temporarily stopped construction facilities. During the inventory, the reasons and grounds for conservation of objects are clarified;

Unfinished construction not provided with sources

financing.

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

Based on the results of the inventory of unfinished capital construction, inventory lists (matching statements) are compiled for each object, indicating its name, the volume of work performed as a whole for the object, for each separate species works, structural elements, equipment and other costs, their costs, which are compared with budget accounting data reflecting the amount of actual costs for this object, and the reasons for deviations are identified.

Inventory of funds and financial investments

The inventory of the cash register of a military unit is carried out in accordance with clause of the Procedure for Maintaining Inventory, as well as with the fulfillment of the requirements set out in the Procedure for Maintaining cash transactions in the Russian Federation, approved by Resolution of the Board of Directors of the Bank of Russia dated January 1, 2001 No. 40. The commission must check the safety and availability of:

Cash documents.

The availability of strict reporting document forms at the cash desk must be checked by their types and simultaneously with the inventory of funds in the cash register.

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

Correctness of registration of securities;

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

Security of securities (by comparing actual availability with budget accounting data);

Timeliness and completeness of reflection in budget accounting for

received income on securities.

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

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

Inventory of calculations

When making an inventory of calculations, the validity of the amounts listed in the corresponding budget accounts of the military unit and the status of receivables and payables are checked.

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

The corresponding analytical accounting accounts are subject to verification:

“Settlements with debtors for income”;

"Calculations with accountable persons";

“Calculations for shortages”;

“Settlements with other debtors”;

“Settlements with suppliers and contractors”;

00 “Other settlements with creditors.”

The inventory commission carries out a documentary check of the status and validity of the amounts in the accounts, establishes the causes of the debt and determines the possibilities of its reduction or liquidation.

When checking debts to the personnel of a military unit, the amounts of accounts payable for monetary allowances (wages) are identified to be credited to the depositors' account, as well as the amounts of overpayments to the personnel of the military unit, with the reasons for the overpayment being clarified.

When taking inventory of accountable amounts:

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

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

"Calculations for shortages."

The results of the inventory of calculations are formalized inventory list, which lists the names of debtors (creditors), inventory accounts, indicates the amounts of receivables (payables) - in total, including confirmed by debtors (creditors) and not confirmed by debtors (creditors), amounts of receivables (payables) for which the terms have expired statute of limitations.

2. Documentation of inventory results

In accordance with the Order of the Ministry of Finance of the Russian Federation No. “On approval of budget accounting registers,” the inventory results are documented in the following documents:

securities inventory act (form 0504081);

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

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

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

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

cash inventory act (f. 0504088);

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

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

The act of inventory results indicates the numbers and dates of the inventory acts (matching statements) on the basis of which it was compiled. The basis for its preparation is the statement of discrepancies based on the inventory results (f. 0504092). The act is signed by the commission members and approved by the head of the institution.

The most common mistakes
related to inventory registration

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

Types of detected errors and violations	Consequences of violations
The manager's order to carry out the inventory was incorrectly drawn up: the deadline, the composition of the commission, and the list of property being inspected were not indicated.	Clause b of the Inventory Procedure has been violated, and, as a consequence, this order is not the basis for conducting an inventory, and therefore, its results may be invalidated.
During the inventory there is no member of the commission, which is documented	Inventory results are invalid.
Incoming and outgoing documents are not endorsed by the chairman of the inventory commission	Clause 9 of the Inventory Procedure was violated. Violations identified as a result of the inventory can be challenged by presenting documents drawn up during the inventory period.
Totals are not displayed on each page of the inventory (numeric values in words, the number of serial numbers and the amount of material assets, the total in physical terms)	Clause 14 of the Inventory Procedure has been violated, and therefore there is the possibility of unauthorized corrections of inventory results
There are no signatures of the financially responsible person in the forms in which they are provided	Clause 15 of the Inventory Procedure was violated. It is impossible to make a claim against the financially responsible person
Errors and corrections are not signed or certified by members of the inventory commission	Clause 14 of the Inventory Procedure was violated. Corrections are invalid
Inventory lists contain blank lines after results are approved	Clauses 14 and 17 of the Inventory Procedure were violated. There is a possibility of unauthorized corrections of inventory results
During breaks in the work of the commission, access to the premises where the inventory records are stored is not blocked for unauthorized persons

Let us note that strict adherence to the inventory procedure and correct execution of documents will be the key to the confident position of the commission members in the event of controversial situations.

3. Reflection of inventory results in budget accounting

The final stage of the inventory is a comparison of the actual balances of property and liabilities identified during the audit with the balances recorded in the accounting accounts. If the commission finds discrepancies between the actual balances of material assets identified during the audit and the balances reflected in the accounting accounts, then a matching statement must be drawn up.

The surplus property identified during the inventory is accounted for at market value, which is understood as the amount of money that can be received as a result of the sale of these assets on the date of their acceptance for accounting (clause 21 of Instruction No. 000n (Instructions for budget accounting, approved by Order of the Ministry of Finance RF n.)). The market value of the property must be documented. Confirmation can be price lists of trading organizations or data provided by an independent appraiser.

Reflection of surpluses identified during inventory at market value is made by the following accounting entry (clauses 21, 26, 60 of Instruction No. 000n):

Debit accounts 1 “Fixed assets”, 1 “Intangible assets”, 1 “Inventory”

Account credit 1 “Other income”

Information about shortages and damage to property is reflected in the account “Settlements for shortages” (clause 170 of Instruction 148n),

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

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

Account credit 1 “Reduction of inventories”

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

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

When writing off debt, you should keep in mind that there are two types of limitation periods: general (Article 196 of the Civil Code of the Russian Federation) and special (Article 197 of the Civil Code of the Russian Federation). The total period is three years. For certain types of claims, special limitation periods may be established, shorter or longer than the general period.

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

Write-off of debt to suppliers and contractors (clause 144 of Appendix 1 to Instruction No. 000n):

Debit account 1 “Settlements for accepted obligations” Credit account 1 “Extraordinary income from transactions with assets”

Write-off of debt to accountable persons:
Debit of account 1 “Settlements with accountable persons”
Account credit 1 “Extraordinary income from operations”

with assets"

Write-off of debt to the budget (as agreed
with the Federal Tax Service in accordance with the resolution of the Government of the Russian Federation or local
nal authorities):

Debit account 1 “Settlements for payments to budgets” Credit account 1 “Extraordinary income from transactions with assets”

Write-off of other debt:

Debit account 1 “Other settlements with creditors” Credit account 1 “Extraordinary income from transactions with assets”

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

Debit account 1 “Extraordinary income from transactions with assets”

Account credit 1 “Settlements with debtors for income”.

Write-off of debt after the expiration of the limitation period should be carried out on the basis of an order from the head of the institution.

For five years, the debt to the debtor written off from the balance sheet is accounted for in off-balance sheet account 04 “Write-off debt of insolvent debtors” (clause 263 of Instruction No. 000n).

Such accounting is necessary in the event of a change in the property status of the debtors. Amounts subsequently received to repay this debt are debited from this account and are subject to transfer to the income of the corresponding budget. Analytical accounting of the account is kept in a card for recording funds and settlements indicating the last name, first name and patronymic of the debtor or details of legal entities.

Example 3

According to the order of the commander, the military unit wrote off receivables for services rendered paid services organizations in the amount of rubles. due to the liquidation of the latter.

In accounting, these transactions will be reflected as follows:


Debt of debtor organizations written off
Accounts receivable are taken into account off balance sheet

Any organization conducts an inventory of material assets at least once a year. To do this, it is necessary to appoint a special commission from among authorized employees and issue an order to conduct an inventory. The procedure and schedule for conducting an inventory in the organization must be fixed in accounting policy for accounting purposes (clause 4 of PBU 1/2008). However, an inventory commission is created for each specific case. Its composition, powers, as well as the timing of the inventory must be enshrined in a separate internal act of the organization.

In budgetary organizations, through an inventory, it becomes possible to check the availability and condition of property. Compare property data since the last inspection with the results as of the current date, identify the nature and reasons for possible discrepancies. And based on the data obtained, evaluate the correctness and compliance of the accounting carried out at the enterprise. In general, the reasons and procedure for inventory in a budgetary and commercial organization are approximately the same.

When is inventory needed?

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

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

Typically, the order to begin an inspection is issued by the head of the organization, either scheduled or unscheduled. The person responsible for such an event is usually the chief accountant or another accounting employee. A special commission is engaged in counting material assets, the members of which must be familiarized with the relevant local act upon signature.

Inventory order form

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

Sample of filling out an order to conduct an inventory of 2019 in budgetary institutions

Form of order to conduct inventory according to form No. INV-22

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

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

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

After publication, the local act must be registered in a special journal to record control over the implementation of such decisions. Its recommended form can be taken from Goskomstat Resolution No. 88 (Form No. INV-23) or developed independently. All employees listed in it must be familiarized with the order. They can sign the acquaintance directly on the form or on a separate sheet of acquaintance with the document, which is filed with the order.

Step-by-step instructions for drawing up an order

Step 1. Specify the name of the document.

Step 2. In the appropriate fields, enter the name of the organization (IP), indicate OKPO, and write the date of compilation.

Step 3. Fill out the main part of the order. Here you should clarify the type of inspection and its purpose, as well as list the members of the inventory commission participating in the event and its chairman. Their first and middle names can be abbreviated.

Step 4. We indicate which material assets and in which departments and separate divisions companies should be checked.

Step 5. Specify exact dates carrying out the inspection with its start and end dates.

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

Step 7. We indicate the deadline for submitting the audit results to the accounting department.

Step 8. We certify the document from the manager.

Step 9. Assign a number and register it in a special journal.

Step 10. We introduce it to all interested parties, including employees of departments and divisions where the inspection will take place.

Results of inspection of goods and materials and another order

At the end of the procedure for calculating and comparing the results, members of the commission must properly document the results of the inspection. All identified discrepancies must be recorded in the results record sheet (form No. INV-26) from Goskomstat Resolution No. 26 dated March 27, 2000. And after discussing the results and the inventory commission making a verdict, which is recorded in a special protocol, the manager must issue another order to this time about the results of verification activities and the results that were achieved. The reaction of the head of the company to the proposals of the commission members and instructions on the necessary actions should be given. This could be: additional verification, sanctions for perpetrators, introduction of additional security measures. The same local act appoints employees responsible for its implementation, who should also be familiarized with the document for signature. Control over the execution of orders is usually left to the director of the company.

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

Revision dated March 28, 2008 — The document is not valid

MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION

ORDER
dated March 28, 2008 N 138

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

Approve and put into effect the attached Procedure for conducting an inventory of property and liabilities in the Armed Forces of the Russian Federation.

Minister of Defense
Russian Federation
A. SERDUKOV

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

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

I. GENERAL PROVISIONS

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

In order to carry out a one-time inventory when there is a large volume of work, working inventory commissions can be created to carry out an inventory in individual divisions of military units. Working inventory commissions report to the chairman of the inventory commission, who exercises control over their activities.

3. The personnel of the permanent inventory commission and working inventory commissions (hereinafter referred to as inventory commissions) is approved by order of the commander of the military unit, which is necessarily communicated against receipt to the chairman of the inventory commission and its members and is registered in the journal for monitoring the implementation of orders (decrees , orders) on conducting an inventory (form according to OKUD), which is maintained by the chairman of the inventory commission.

Deputy commanders of military units are appointed as chairpersons of inventory commissions, and military personnel serving under contract and civilian personnel of various specialties who are not related to the officials being inspected are appointed as members of inventory commissions.

During the work of inventory commissions, members of the inventory commission are relieved from performing official duties in their positions.

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

4. The main objectives of the inventory are:

identification of the actual availability of property;

establishing the condition of the property and its assessment;

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

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

5. Inventory commissions during work:

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

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

check in the divisions of military units (with financially responsible persons) the availability, quality condition, completeness and storage conditions of all non-financial assets.

Inventory commissions are responsible for:

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

completeness and accuracy of entering into inventory records (matching sheets) data on the actual availability (remains) of fixed assets, non-produced and intangible assets, inventories and finished products, precious metals and stones, settlements and other assets;

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

correctness and timeliness of registration of inventory results.

6. Inventory consists of the following stages:

a) first stage:

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

development and approval of an inventory plan;

receiving receipts from financially responsible persons;

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

b) second stage:

identifying, weighing, measuring, counting and checking the actual availability of property and liabilities;

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

c) third stage:

comparison of inventory materials data with budget accounting data;

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

preparation of a statement of discrepancies based on inventory results;

preparation of proposals for reflecting inventory results in budget accounting;

drawing up an act on the results of the inventory;

issuing an order from the commander of a military unit to approve the results of the inventory and to bring guilty officials to justice;

entering accounting entries into accounting registers based on inventory results.

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

II. GENERAL RULES FOR CONDUCTING INVENTORY

8. Before the inventory commission begins its work:

the requirements of the legislation of the Russian Federation on liability for concealing identified violations are communicated against receipt to the members of the inventory commission;

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

the inventory commission organizes a study of the legislation of the Russian Federation on the issues of organizing and maintaining control of financial and economic activities, organizing and maintaining budgetary accounting of property and liabilities;

ensures that members of the inventory commission are familiarized with the materials of previous inventories of property and liabilities, materials of audits and inspections;

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

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

9. Before checking the actual availability of property, the inventory commission receives the latest incoming and outgoing primary accounting documents for the movement of property at the time of inventory.

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

By the beginning of the inventory, financially responsible persons provide receipts confirming the delivery to the financial authority of all expenditure and receipt primary accounting documents for the movement of property and the absence of unaccounted or written off property.

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

11. The actual presence of material assets is verified by determining the mass (weight), recalculating piece items, measuring volume, measuring fuel in car tanks, tanks and other containers, measuring material assets counted in meters, and other methods.

The amount of material assets stored in the supplier’s undamaged packaging can be determined on the basis of primary accounting documents with mandatory physical (sample) verification of part of these assets. The weight (or volume) of bulk materials can be determined on the basis of measurements and technical calculations.

Missiles and ammunition stored in standard (regular) containers, if they are not damaged and the factory markings and seals are clearly visible on them, are checked according to the data specified in the markings with a sample check of 1 - 2 percent of each batch of material assets.

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

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

The results of the inventory of fuel measurements in the tanks of machines (units), reservoirs and other containers are reflected in the statement of measurement of fuel in the tanks of machines (form according to OKUD 6002601) or in the statement of measurements of the amount of fuel and lubricants when removing residues (form according to OKUD 6002602), the data of which are entered into inventory records (matching statements).

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

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

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

13. Information about the actual availability of property and the reality of recorded liabilities is recorded in inventory records (matching statements).

14. Inventory lists (matching sheets) can be filled out either using automation tools or manually.

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

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

Correction of errors is carried out in all copies of inventory records (matching statements) by crossing out incorrect entries and placing correct entries above the crossed out ones. Corrections must be agreed upon and signed by all members of the inventory commission and financially responsible persons.

In inventory inventories (matching statements), it is not allowed to leave blank lines; on the last pages, a dash is placed in the blank lines.

On the last page of the inventory list (matching sheet), a note must be made about checking prices, taxation and calculation of totals signed by the persons who carried out this check.

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

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

16. Separate inventories (matching statements) are drawn up for property held in custody, rented or received for processing.

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

18. In cases where financially responsible persons discover errors in the inventory lists (matching sheets) after the inventory, they immediately report this to the chairman of the inventory commission before opening the relevant premises for storing property. The inventory commission checks the specified facts and, if confirmed, corrects the identified errors in the prescribed manner.

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

The results of control checks of the correctness of the inventory are drawn up in an act on the control check of the correctness of the inventory of valuables (form according to OKUD) and are registered in the logbook of control checks of the correctness of the inventory (form according to OKUD).

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

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

III. PROCEDURE FOR CONDUCTING INVENTORY OF CERTAIN TYPES OF PROPERTY AND LIABILITIES

General provisions

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

During a long-term inventory (in exceptional cases and only with the written permission of the commander of the military unit and the head of the financial authority), material assets can be released by financially responsible persons in the presence of members of the inventory commission with entry into a separate inventory list (matching sheet) and with a note in the primary accounting records documents signed by the chairman of the inventory commission.

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

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

Inventory of fixed assets, non-produced and intangible assets

23. Before starting an inventory of fixed assets and non-produced assets, the following is checked:

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

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

If inaccuracies or discrepancies are detected in the analytical accounting registers or technical documentation, corrections and clarifications are made by the relevant officials.

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

25. When making an inventory of fixed assets related to real estate, as well as non-produced assets, the availability of documents for the right to use is also checked military unit these objects.

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

Unaccounted for objects identified during the inventory are valued at market value, taking into account wear and tear, which is determined based on the actual technical condition of the object. Information about assessment and wear and tear is documented in the appropriate act.

27. If fixed assets have undergone completion, retrofitting, reconstruction or modernization work and the purpose of the fixed asset has changed, the new purpose of the fixed asset is entered into the inventory list (matching list).

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

28. Machinery, equipment and vehicles are reflected in the inventory item by item, indicating the serial number according to the technical passport of the manufacturer and the year of manufacture.

Similar objects of fixed assets of the same value, received simultaneously in one of the divisions of a military unit and taken into account in the inventory card for group accounting of fixed assets (OKUD form), in inventory lists (matching sheets) are also carried out in groups by name indicating the quantity.

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

30. A separate inventory list (matching sheet) is compiled for fixed assets that have fallen into disrepair and cannot be restored. In this case, the date of commissioning of the objects and the reasons that led to unsuitability are indicated.

31. Industrial and household equipment in operation is checked by inspecting each item at its location and for each financially responsible person in whose custody it is listed.

If fixed assets are issued for individual use to officials of a military unit and cards for recording material assets for personal use are opened on them, during the inventory it is allowed to draw up group inventory lists (matching sheets), which indicate the officials responsible for these items and their signatures.

32. Items of household equipment that have fallen into disrepair and have not been written off from budget accounting are not included in the inventory list (matching sheet).

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

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

34. Separately, fixed assets that do not belong to a military unit are inspected: those accepted for rent, those in safekeeping. A separate inventory list (matching sheet) is drawn up for these objects, indicating the documents according to which these objects are accepted for budget accounting.

35. When inventorying non-produced assets, the inventory commission checks the presence of non-produced assets and documents certifying the right of the military unit to use these assets. In the absence of these documents, the inventory commission ensures their receipt or execution.

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

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

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

Inventory of inventories and finished products

37. Material reserves (including finished products) are entered into inventories (matching sheets) for each item, indicating the type, group, quantity and other data.

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

When storing material reserves in different isolated premises with one materially responsible person, the inventory is carried out sequentially at the storage locations and, after inspection, the premises are sealed (sealed), and the inventory commission moves to a new premises.

39. The inventory commission, in the presence of financially responsible persons, verifies the actual availability of material reserves by measuring, reweighing, and recalculating them. It is prohibited to enter data into inventory lists (matching sheets) from the words of financially responsible persons or according to accounting data without checking their actual availability.

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

41. Containers are entered into inventory lists (matching sheets) by type, intended purpose and quality condition.

For containers that have become unusable, the inventory commission draws up a write-off report indicating the reasons for the damage.

42. Inventory of those in transit, not paid on time by buyers, stored in safe custody in the warehouses of other financially responsible persons, as well as shipped inventories consists of checking the validity of the amounts listed in the relevant budget accounting accounts.

Amounts in the accounts of budgetary accounting of material reserves that are not under the control of materially responsible persons at the time of inventory must be confirmed by properly executed documents:

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

material reserves located in warehouses of other institutions and organizations - with safe receipts, reissued on a date close to the date of the inventory;

shipped inventory - copies of documents presented by buyers.

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

In this case, the inventory lists (matching statements) indicate:

for inventories in transit for each individual shipment: name, quantity and cost, date of shipment, as well as the list and numbers of documents on the basis of which these inventories are accounted for in budget accounting accounts;

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

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

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

44. Items of soft equipment and utensils in use are checked by examining each item at its location and for each financially responsible person in whose custody they are listed.

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

46. Items of soft inventory that have become unusable and not written off are not included in the inventory list (matching list), but a write-off act is drawn up indicating the time of use, the reasons for unusability, and the possibility of using these items for economic purposes.

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

Features of inventory of precious metals and stones

48. The inventory of precious metals and stones, as well as the filling out and execution of inventory records (acts) are carried out in the same manner as the inventory of property, taking into account individual features.

49. Inventory is carried out:

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

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

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

monthly with complete cleaning of equipment in galvanic shops (areas) and other similar industries.

50. All available precious metals, stones, products made from them, as well as precious metals and stones as part of any material assets are subject to inventory.

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

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

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

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

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

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

Information about valuables that do not belong to the military unit is entered into a separate inventory list (matching sheet).

Inventory of financial investments

53. When taking inventory of financial investments (shares, bonds, bills of exchange (hereinafter referred to as securities), the actual expenses associated with the acquisition of securities are checked.

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

correctness of registration of securities;

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

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

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

55. The inventory of securities is carried out simultaneously with the inventory of cash in the cash desk.

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

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

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

Inventory of cash and monetary documents, strict reporting forms

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

Checking the actual presence of banknotes in foreign currency is maintained by type of foreign currency.

57. Checking the actual availability of strict reporting forms is carried out by type of form, taking into account the starting and ending numbers of certain forms, as well as for each storage location and for each financially responsible person.

58. Inventory of funds of a military unit located on personal accounts (accounts) opened with treasury authorities (credit institutions) is carried out by reconciling the balances of amounts listed on the corresponding budget accounting accounts of the military unit with data from statements of treasury authorities (credit institutions).

Inventory of unfinished construction

59. When taking inventory of unfinished construction, the following is checked:

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

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

condition of mothballed and temporarily stopped construction facilities. During the inventory, the reasons and grounds for conservation of objects are clarified;

unfinished construction not secured by sources of financing.

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

60. Based on the results of the inventory of unfinished capital construction, inventory lists (matching sheets) are compiled for each object, indicating its name, the volume of work performed on the object as a whole, for each individual type of work, structural elements, equipment and other costs, their costs, which are compared with budget accounting data reflecting the amount of actual costs for a given object, and the reasons for deviations are identified.

61. Separate inventory lists (matching statements) are compiled:

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

for facilities completed but not put into operation.

Inventory lists (matching statements) for such objects indicate the reasons for the delay in formalizing the commissioning of these objects.

62. For objects discontinued by construction, as well as for design and survey work performed on discontinued construction that are subject to write-off from the balance sheet, separate inventories (matching statements) are compiled indicating the nature of the work performed, their cost, and the reasons for the termination of construction.

Inventory of unfinished, discontinued and completed research and development work

63. When inventorying costs for research and development work (R&D):

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

b) revealed:

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

incomplete, discontinued and completed R&D;

owners and users of inventory objects;

the degree of utilization of advances issued to the R&D contractor;

c) checks are carried out for the availability of experimental devices and prototypes, units, blocks and product models, special technological, testing, control and measuring equipment, equipment, mathematical and software to this equipment, as well as other fixed assets used during R&D and paid for at the expense of the customer, non-financial assets transferred by the customer for R&D;

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

65. Actual R&D costs incurred must be confirmed by primary accounting documents (acceptance certificates for completed work) drawn up in the prescribed manner.

66. The inventory of R&D results is entered into the inventory list (matching sheet) in stages, on an accrual basis.

The form of the inventory list (matching sheet) is developed by the customer independently, reflecting the following mandatory information: about the performer of the work, code of the topic of work (stage), date and number of the government contract, start and end dates of the work (stage), degree of readiness of the work, cost indicators (actual costs and budget accounting data), further use of work results, non-financial assets remaining after completion of the work (stage).

Inventory lists (matching sheets) when inventorying R&D costs are compiled separately:

for unfinished R&D on the day of inventory;

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

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

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

for R&D performed that did not produce a positive result.

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

documents on the technical condition of non-financial assets;

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

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

If discrepancies and inaccuracies are detected in the accounting registers or technical documentation, appropriate corrections and clarifications must be made.

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

name, quantity and value of non-financial assets created during the performance of work in accordance with the state contract and tactical and technical specifications (experimental devices, prototypes, units, blocks and mock-ups of products, special technological, testing, control and measuring equipment, equipment, mathematical and software);

name, quantity and valuation of non-financial assets acquired during the execution of work, but not included in the created material assets (special equipment, returnable waste);

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

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

expenses for patent research and other expenses associated with the customer obtaining the exclusive right to the results of intellectual activity.

Inventory of calculations

68. When making an inventory of payments, the validity of the amounts listed in the relevant budget accounts of the military unit and the status of receivables and payables are checked.

69. The calculations of the military unit with the budgets of the Russian Federation, suppliers, buyers, accountable persons, depositors, other debtors and creditors are subject to inventory. The corresponding analytical accounting accounts are subject to verification: 020500000 "Settlements with debtors for income", 020600000 "Settlements for advances issued", 020800000 "Settlements with accountable persons", 020900000 "Settlements for shortfalls", 021000000 "Settlements with other debtors", 03020 0000 "Calculations with suppliers and contractors", 030300000 "Settlements for payments to budgets" and 030400000 "Other settlements with creditors".

70. The inventory commission carries out a documentary check of the status and validity of the amounts listed in the accounts, establishes the causes of the debt and determines the possibilities of its reduction or liquidation.

The inventory commission, through a documentary check, establishes the timing of receivables and payables, the reality of the debt, the correctness and validity of the debt amounts listed in budget accounting and reporting, as well as whether claims have been filed for forced collection of receivables.

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

72. When checking debts to the personnel of a military unit, the amounts of accounts payable for monetary allowances (wages) are identified to be credited to the depositors’ account, as well as the amounts of overpayments to the personnel of the military unit, with the reasons for the overpayment being clarified.

73. When taking inventory of accountable amounts:

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

the correctness of settlements with the budgets of the Russian Federation (including the timeliness of transfers) and the validity of the amounts listed on account 020900000 “Settlements for shortfalls”.

The results of the inventory of payments are documented in an inventory list, which lists the names of debtors (creditors), inventoried accounts, indicates the amounts of receivables (payables) - in total, including those confirmed by debtors (creditors) and not confirmed by debtors (creditors), the amount of receivables (payables) debts for which the statute of limitations has expired.

This includes checking the amounts of receivables written off due to the insolvency of the defendants and the impossibility of foreclosure on their property. At the same time, the validity of writing off the debt, the correctness of accounting for the written-off debt on the balance sheet, and monitoring the possibility of its recovery in the event of a change in the debtor’s property status are checked.

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

74. The results of the inventory of property and liabilities of a military unit are documented:

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

inventory list of debt on budget loans (credits) (OKUD form) - when inventorying debt on budget loans (credits);

inventory list (matching sheet) of strict reporting forms and monetary documents (form according to OKUD) - when inventorying strict reporting forms and monetary documents;

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

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

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

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

76. Discrepancies identified during the inventory between the actual availability of property and budget accounting data are reflected in budget accounting in the manner established by the Ministry of Defense.

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

An act on the results of the inventory of property and liabilities is presented to the chairman of the inventory commission for approval by the commander of the military unit and making a decision based on the results of the inventory.

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

MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION

ABOUT APPROVAL OF THE ORDER

1. Approve and put into effect the attached Procedure for conducting an inventory of property and liabilities in the Armed Forces of the Russian Federation.

2. Declare that Order of the Minister of Defense of the Russian Federation of 2008 N 138 has lost force.

to the Order of the Minister of Defense

2010 N 1365

CONDUCTING INVENTORY OF PROPERTY AND LIABILITIES

IN THE ARMED FORCES OF THE RUSSIAN FEDERATION

I. GENERAL PROVISIONS

1. This Procedure determines the rules for conducting an inventory of property and liabilities (hereinafter referred to as inventory) by the main commands of the branches of the Armed Forces of the Russian Federation, the command of military districts (fleets), branches of the Armed Forces of the Russian Federation, central military command bodies of the Ministry of Defense of the Russian Federation, associations, formations, military units, military commissariats and organizations of the Armed Forces of the Russian Federation, whose activities are financed from the federal budget (hereinafter referred to as military units).

Here and further in the text of this Procedure, for brevity, unless otherwise stated, financial and non-financial assets, other property, including property rights owned by a military unit with the right of operational management and free use, as well as leased, held in custody and in temporary disposal will be called property.

2. The main objectives of the inventory are:

identification of the actual availability of property;

comparison of the actual availability of property with budget accounting data and identification of deviations;

checking the completeness of accounting for accepted obligations.

During the inventory, compliance with the conditions and procedure for storing material assets and funds, rules for the maintenance and operation of fixed assets is checked, and facts of financial and economic activities that were not reflected in accounting are documented.

3. The procedure and timing of the inventory are determined by the commander of the military unit, except for cases when its implementation is mandatory.

Carrying out an inventory (with the exception of inventory of precious metals) is mandatory:

before preparing annual budget reports;

when changing financially responsible persons;

when facts of theft, abuse or damage to property are revealed;

during the reorganization or liquidation of a military unit;

when conducting an audit of the financial, economic and business activities of a military unit;

when transferring property for rent, redemption, sale;

in cases of natural disaster, fire or other emergencies caused by extreme conditions;

in other cases provided for by the legislation of the Russian Federation.

4. The following are subject to inventory: all property of a military unit, regardless of its location; all types of financial liabilities, as well as those recorded on off-balance sheet accounts; obligations and property, including those received for free use; rented; does not have a valuation or is in safekeeping.

5. To carry out an inventory in a military unit, a permanent inventory commission is appointed by order of the commander.

In order to carry out a one-time inventory when there is a large volume of work, working inventory commissions can be created, which are subordinate to the chairman of the inventory commission.

The inventory commission carries out its activities in accordance with the inventory schedule approved by the commander of the military unit.

The personnel of the permanent (working) inventory commission (hereinafter referred to as the inventory commission) is approved by order of the commander of the military unit, which is necessarily communicated against signature to the chairman of the inventory commission and its members.

The inventory commissions of military units may include representatives of financial and economic services, logistics services, as well as representatives of independent audit organizations.

6. During the work of inventory commissions, members of the inventory commission are relieved from performing official duties in their positions.

The absence of at least one member of the inventory commission during the inventory serves as grounds for declaring the inventory results invalid. In this case, the commander of the military unit issues an order to make changes to the composition of the inventory commission.

7. Inventory commissions during work:

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

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

check in the divisions of military units (with financially responsible persons) the availability, quality condition, completeness and storage conditions of all non-financial assets.

Inventory commissions are responsible for:

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

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

correctness and timeliness of registration of inventory results.

II. GENERAL RULES FOR CONDUCTING INVENTORY

8. Before the established deadlines for conducting an inventory, the commander of a military unit issues an order to conduct an inventory, which indicates the timing of its implementation and the types of property and liabilities to be inventoried, and, if necessary, specifies the composition of the inventory commission. The order is registered in the logbook for monitoring the implementation of orders (decrees, instructions) on conducting an inventory (form according to OKUD 0317019), which is maintained by the chairman of the inventory commission.

9. Before starting work as the chairman of the inventory commission:

a work plan for the inventory commission is developed and submitted for approval to the commander of the military unit, indicating the activities and responsible persons from the commission, the start and end dates of the work;

members of the inventory commission are instructed to inform them of the goals and objectives of the upcoming inventory, the procedure and timing of the work of the inventory commission;

the requirements of the legislation of the Russian Federation on liability for concealing identified violations are communicated to the members of the inventory commission against signature;

the inventory commission organizes a study of the legislation of the Russian Federation on issues of control of financial and economic activities, organization and maintenance of budgetary accounting of property and liabilities, familiarization with the materials of previous inventories, audits and inspections.

Before checking the actual availability of property, the inventory commission receives the latest incoming and outgoing primary accounting documents for the movement of property at the time of inventory.

The chairman of the inventory commission endorses all incoming and outgoing primary accounting documents attached to the register of delivery of documents (form according to OKUD 0504053), indicating “before inventory on.” " (date of)".

The financial authority maintaining budget accounting is obliged to complete the processing of all primary accounting documents on the movement of property and liabilities, reflect them in the accounting registers and determine the balances on the day of the inventory.

By the beginning of the inventory, financially responsible persons provide receipts confirming the delivery to the financial authority of all incoming and outgoing primary accounting documents for the movement of property and the absence of unaccounted or written off property.

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

The actual presence of material assets is determined by weighing them by mass (weight), measuring volume and other methods using duly tested means of measuring mass and volume, as well as by measuring fuel in car tanks, reservoirs and other containers, recalculating piece items, measuring material assets, counted in meters.

11. An inventory of property is carried out for each financially responsible person and for storage locations.

When storing property in different isolated premises with one materially responsible person, the inventory is carried out sequentially at the storage locations and, after inspection, the premises are sealed (sealed), and the inventory commission moves to a new premises.

An inventory of material assets is carried out in the order in which the assets are located in a given room.

For material assets stored in undamaged packaging of the supplier, the quantity of these assets is determined on the basis of primary accounting documents with mandatory verification in kind (for sampling) of a part of these assets.

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

Missiles and ammunition stored in standard (regular) containers, if the latter is not damaged and the factory markings and seals are clearly visible, are checked according to the data specified in the markings, with a sample of 1 - 2 percent of each batch being checked.

The weight (or volume) of bulk materials can be determined on the basis of measurements and technical calculations.

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

12. The results of the inventory of fuel measurements in the tanks of machines (units), reservoirs and other containers are reflected in the statement of measurement of fuel in the tanks of machines (form according to OKUD 6002601) or in the statement of measurements of the amount of fuel and lubricants when removing residues (form according to OKUD 6002602), the data of which is entered into inventory records (matching statements) (form according to OKUD 0504087).

When comparing actual data on the availability of fuel and lubricants with budget accounting data, the inventory results (shortages, surpluses) and the amount of natural loss formed during the inter-inventory period are determined. The natural loss of petroleum products is calculated when determining the final inventory results and only if the shortage is determined by quantity.

13. The results of the inventory of containerized materials are reflected in the sheet of weighing of containerized materials (form according to OKUD 6002603). When conducting an inventory of a large number of containerized inventories, the weighing sheets of containerized inventories are kept separately by one of the members of the inventory commission and the financially responsible person.

At the end of the working day (or at the end of re-weighing), the data from the weighing sheets of containerized inventories are compared, and the verified total is entered into the inventory list (matching sheet) (form according to OKUD 0504087).

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

14. If material assets are discovered that have fallen into disrepair and have not been written off from budget accounting, the commission makes proposals for their write-off and makes a note about this in the “Note” column of the inventory list (matching sheet). The write-off of these material assets is carried out in the manner established by the Ministry of Defense of the Russian Federation.

15. If, during the inventory, material assets are discovered, the data for which is missing or does not correspond to reality in the accounting registers, the inventory commission indicates the correct data or technical characteristics in the inventory records.

If unaccounted for material assets that do not have a valuation are identified during the inventory, before their value is determined and reflected on balance sheet accounts, these material assets are subject to accounting on off-balance sheet accounts 30 “Fixed assets that do not have a valuation” or 31 “Material reserves that do not have a valuation.” assessments" at a conditional price of 1 ruble per unit.

16. Information about the actual availability of property and the reality of recorded liabilities is recorded in inventory lists (matching statements), compiled in at least two copies.

The number of copies of inventory lists (matching sheets) is determined by the inventory commission of the military unit. It should be taken into account that one copy of the inventory list (matching sheet) must be transferred to the financially responsible person, and another copy of the inventory list (matching sheet) is sent to the financial and economic body that records property and liabilities.

In the event of a change in the financially responsible person, a note on receipt of the property is made by the person who accepted the property, and a note on delivery is made by the person who handed it over. In this case, the inventories are compiled in at least three copies.

Inventory lists (matching sheets) are signed by all members of the inventory (working) commission and financially responsible persons. At the end of the inventory list (matching sheet), financially responsible persons give a receipt confirming the inspection of the property by the inventory commission in their presence, as well as the absence of any claims against the commission members and the acceptance of the property listed in the inventory list (matching sheet) for safekeeping.

Inventory lists (matching sheets) can be filled out either using automation tools or manually.

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

On each page of the inventory list (matching sheet), the number of serial numbers of material assets and their total quantity in physical terms recorded on this page are indicated in words, regardless of the units of measurement in which these material assets are presented.

Inventory lists (matching statements) must be filled out clearly, without erasures. Correction of errors is carried out in all copies of inventory records (matching statements) by crossing out incorrect entries and placing correct entries above the crossed out ones. Corrections must be agreed upon and signed by all members of the inventory commission and financially responsible persons.

It is not allowed to leave blank lines in inventory inventories (matching statements); blank lines are crossed out on the last pages.

On the last page of the inventory list (matching sheet) a note must be made about checking prices, taxation and calculating the results signed by the persons who carried out this check.

17. Separate inventories (matching statements) are drawn up for property held in custody, rented or received for processing.

18. If the inventory of property cannot be completed within one day, then the premises where it is stored, when the inventory commission leaves, must be sealed (sealed) with the seals of the financially responsible person and the chairman of the inventory commission. During breaks in the work of the inventory commission (lunch break, night time, for other reasons), inventory records (matching sheets) must be stored in a box (cabinet, safe) in a closed room where the inventory is carried out.

19. In cases where financially responsible persons discover errors in the inventory lists (matching sheets) after the inventory, they immediately report this to the chairman of the inventory commission before opening the relevant premises for storing property. The inventory commission checks the specified facts and, if confirmed, corrects the identified errors in the prescribed manner.

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

The results of control checks of the correctness of the inventory are drawn up in an act on the control check of the correctness of the inventory of valuables (form according to OKUD 0317020) and are registered in the logbook of control checks of the correctness of the inventory (form according to OKUD 0317021).

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

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

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

During a long-term inventory, in exceptional cases and only with the written permission of the commander of the military unit and the head of the financial body that records property, material assets can be released by financially responsible persons in the presence of members of the inventory commission and entered into a separate inventory list (matching sheet) (form according to OKUD 0504087) and with a note in the primary accounting documents signed by the chairman of the inventory commission.

23. If it is impossible to count material assets within one day and record them in the inventory list (matching sheet), inventory labels are used (form according to OKUD 0317003), which are filled out in one copy by members of the inventory commission and stored together with the recalculated material assets.

III. PROCEDURE FOR CONDUCTING INVENTORY OF CERTAIN TYPES

PROPERTY AND LIABILITIES

Inventory of fixed assets, non-produced

and intangible assets

24. When making an inventory of fixed assets (non-produced assets), the following is checked:

the presence and condition of analytical accounting registers, technical passports (forms) or other technical documentation, which reflects the technical (qualitative) condition of fixed assets at the time of the inventory;

If inaccuracies or discrepancies are detected in the analytical accounting registers or technical documentation, corrections and clarifications are made by the relevant officials.

25. When making an inventory of fixed assets, the inventory commission inspects these objects and draws up inventory lists (matching statements) (form according to OKUD 0504087), which indicates the full name, inventory number, year of manufacture (construction, acquisition), serial number and other necessary information .

26. When making an inventory of fixed assets related to real estate, the availability of a document for the right to use these objects by the military unit is also checked.

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

28. Machinery, equipment and vehicles are reflected in the inventory item by item, indicating the serial number according to the technical passport of the manufacturer and the year of manufacture.

Similar objects of fixed assets of the same value, received simultaneously in one of the divisions of a military unit and taken into account in the inventory card for group accounting of fixed assets (form according to OKUD 0504032), in inventory lists (matching sheets) (form according to OKUD 0504087) are reflected in groups by name with an indication quantities.

29. A separate inventory list (matching sheet) (form according to OKUD 0504087) is compiled for equipment that does not require installation. For each object, the serial number indicated in the technical passport of the manufacturer and the year of manufacture are recorded.

30. A separate inventory list (matching sheet) (form according to OKUD 0504087) is compiled for fixed assets that have fallen into disrepair and cannot be restored. In this case, the date of commissioning of the objects and the reasons that led to unsuitability are indicated.

31. Industrial and household equipment in operation is checked by inspecting each item at its location and for each financially responsible person in whose custody it is listed.

32. Objects of fixed assets, which at the time of inventory are temporarily located outside the location of the military unit, are inventoried on the basis of accounting data until their temporary disposal.

If at the time of the inventory an object of fixed assets is located outside the location of the military unit, then the inventory is carried out on the basis of documents confirming its transfer. If necessary, a counter inspection is carried out with visits to the temporary location of the facility.

33. Separately, fixed assets that do not belong to a military unit are inspected: those accepted for rent, those in safekeeping. A separate inventory list (matching sheet) is drawn up for these objects (form according to OKUD 0504087) indicating the documents according to which these objects are accepted for budget accounting.

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

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

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

Inventory of inventories and finished products

35. Material inventories (including finished products) are entered into inventories (matching sheets) (form according to OKUD 0504087) for each item, indicating the type, group, quantity and other data.

36. Inventories received during the inventory are entered into separate inventory lists (matching statements) (form according to OKUD 0504087), which indicate the date of receipt, name of the supplier, date and number of the receipt document, name of inventories, quantity, price and amount. On the receipt document, signed by the chairman of the inventory commission (or on his behalf, a member of the inventory commission), a note is made “after the inventory” with reference to the date of the inventory list (matching sheet) in which these values are recorded.

37. Inventory of material stocks that are in transit, transferred for processing, not paid on time by buyers, held in safe custody in the warehouses of other financially responsible persons, as well as shipped, consists of checking the validity of the amounts listed in the relevant budget accounting accounts.

Actually missing material reserves reflected in accounting and not at the time of inventory in the accounts of financially responsible persons must be confirmed by documents drawn up in the prescribed manner:

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

material reserves located in warehouses of other institutions and organizations - with safe receipts, reissued on a date close to the date of the inventory;

shipped inventory - copies of documents presented to buyers.

38. For the specified material reserves, inventory lists (matching statements) (form according to OKUD 0504087) are compiled separately.

In this case, the inventory lists (matching statements) indicate:

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

39. Containers are entered into inventory lists (matching sheets) (form according to OKUD 0504087) by type, intended purpose and quality condition.

40. Items of soft equipment and utensils in use are checked by examining each item at its location and for each financially responsible person in whose custody they are listed.

41. Special clothing, special shoes and other personal protective equipment sent for washing and repair must be recorded in the inventory list (matching sheet) (form according to OKUD 0504087) based on the primary accounting documents of organizations providing these services.

42. Items of soft inventory that have become unusable are included in a separate inventory list (matching sheet) (form according to OKUD 0504087). For the specified material assets, the inventory commission makes proposals for write-off in the prescribed manner, indicating the time of operation, reasons for unsuitability, and the possibility of using these items for economic purposes.

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

Features of inventory of precious metals

44. The inventory of precious metals, as well as the filling out and execution of inventory records (acts), is carried out in the same manner as the inventory of property, taking into account individual features.

45. Inventory of precious metals is carried out:

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

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

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

monthly with complete cleaning of equipment in galvanic shops (areas) and other similar industries.

46. All available precious metals, products made from them, as well as precious metals as part of any material assets are subject to inventory.

47. The availability of products and materials with precious metals that are in transit, transferred for processing to other organizations, but listed in the budget records of the military unit, is checked using shipping documents and separate inventory records (acts) are drawn up for them. Inventory records (acts) indicate the name of the organization, material assets, their quantity, weight, date of their transfer, numbers and dates of documents.

48. The actual presence of precious metals in products and materials during inventory is determined by mandatory verification of the presence of these products and materials, their condition and comparison of budget accounting data and accounting of the financially responsible person, and existing scrap and solutions of precious metals are subject to mandatory weighing.

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

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

Information about precious metals and products containing them, as well as those in scrap and waste, transferred to other organizations for processing or in transit, but listed in the budget records of a military unit, is entered into a separate inventory list (act), where the name of the organization is indicated , name of valuables, quantity, weight (in ligature and chemically pure precious metals), date of transfer of valuables, numbers and dates of documents.

51. Information about valuables that do not belong to the military unit is entered into a separate inventory list (matching sheet).

Inventory of financial investments

52. When taking inventory of financial investments in the form of shares, bonds, bills and other securities (hereinafter referred to as securities), the actual expenses associated with their acquisition are checked.

53. When checking the actual availability of securities, the following is established:

correctness of registration of securities;

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

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

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

54. The inventory of securities is carried out simultaneously with the inventory of cash in the cash desk.

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

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

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

Inventory of funds and monetary documents,

strict reporting forms

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

The actual availability of banknotes in foreign currency is checked by type of foreign currency.

58. An inventory of the military unit’s funds held in accounts opened with credit institutions is carried out by reconciling the balances of the amounts listed on the corresponding budget accounting accounts of the military unit with data from statements of credit institutions.

Inventory of unfinished construction

59. When taking inventory of unfinished construction, the following is checked:

condition of mothballed and temporarily stopped construction facilities. During the inventory, the reasons and grounds for conservation of objects are clarified;

unfinished construction not secured by sources of financing.

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

60. Based on the results of the inventory of unfinished capital construction, inventory lists (matching sheets) are compiled for each object, indicating its name, the volume of work performed on the object as a whole, for each individual type of work, structural elements, equipment and other costs and indicating their cost, which are compared with budget accounting data; reflecting the amount of actual costs for a given object, and the reasons for deviations are identified.

61. Separate inventory lists (matching statements) are compiled (form according to OKUD 0504087):

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

for facilities completed but not put into operation. Inventory lists (matching statements) for such objects indicate the reasons for the delay in formalizing the commissioning of these objects.

62. Separate inventory lists (matching statements) (form according to OKUD 0504087) indicating the nature of the work performed, their cost, and the reasons for the termination of construction are drawn up for objects that have been discontinued, as well as for completed design and survey work for discontinued construction that are subject to write-off from the balance sheet. .

Inventory of unfinished, discontinued and completed

research and development work

63. When inventorying the costs of research and development work (R&D), carried out by the military command and control body - the customer:

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

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

incomplete, discontinued and completed R&D;

owners and users of inventory objects;

the degree of utilization of advances issued to the R&D contractor;

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

d) proposals are prepared for making decisions on the possible use of inventory items.

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

65. Actual R&D costs incurred must be confirmed by primary accounting documents (acceptance certificates for completed work) drawn up in the prescribed manner.

66. When inventorying R&D, the volume of incomplete, discontinued and completed R&D must be established, as well as the degree of utilization of advances issued to the R&D performer. To do this, analyze the plan scientific work, where there is a list of all R&D carried out in the current year, as well as the deadlines for their implementation. Completed (completed) R&D (R&D stages) are determined by comparing the values of the plan and acts of work performed.

For work stopped at the initiative of the customer, the presence of a decision to terminate work, formalized in the established manner, is checked. In this case, the customer approves and pays the actual costs incurred by the R&D contractor at the time of termination of work.

67. An inventory of R&D results is entered into the inventory list (matching sheet) stage by stage on an accrual basis.

68. Inventory lists (matching sheets) when inventorying R&D costs are compiled separately:

for unfinished R&D on the day of inventory;

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

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

for discontinued R&D;

for R&D performed that did not produce a positive result.

69. When making an inventory of non-financial assets transferred by the customer for R&D, as well as non-financial assets remaining after R&D (individual stages of R&D) that are the property of the customer, the presence of:

documents on the technical condition of non-financial assets;

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

70. Based on the results of the analysis and identification of subjects of rights to the identified results of scientific and technical work, the inventory commission fills out statements.

Based on the completed statements, the inventory commission draws up acts of inventory of rights to the results of scientific and technical activities. These acts are signed by members of the inventory commission, registered as appendices to the minutes of the meeting of the inventory commission and, together with it, handed over to the commander of the military unit.

71. If discrepancies and inaccuracies are detected in accounting registers or technical documentation, appropriate corrections and clarifications must be made to them.

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

name, quantity and valuation of non-financial assets acquired during the execution of work, but not included in the created material assets (special equipment, returnable waste);

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

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

expenses for patent research and other expenses associated with the customer obtaining the exclusive right to the results of intellectual activity.

Inventory of calculations

72. When making an inventory of payments, the validity of the amounts listed in the corresponding budget accounts of the military unit and the status of receivables and payables are checked.

73. The calculations of the military unit with the budgets of the Russian Federation, suppliers, buyers, accountable persons, depositors, other debtors and creditors are subject to inventory. The corresponding analytical accounting accounts are subject to verification: 020500000 “Calculations for income”, 020600000 “Calculations for advances issued”, 020800000 “Settlements with accountable persons”, 020900000 “Calculations for shortfalls”, 021000000 “Settlements with other debtors”, 030200000 “ Calculations according to accepted obligations", 030300000 "Settlements for payments to budgets" and 030400000 "Other settlements with creditors".

74. The inventory commission conducts a documentary check of the status and validity of the amounts listed in the accounts and the reasons for the debt, and establishes the possibility of reducing or eliminating it.

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

76. When checking debts to the personnel of a military unit, the amounts of accounts payable for monetary allowances (salaries) to be credited to the depositors' account are identified, as well as the amounts of overpayments to the personnel of the military unit, with the reasons for the overpayment being clarified.

77. When taking inventory of accountable amounts:

78. The results of the inventory of payments are documented in an inventory list (form according to OKUD 050489), which lists the names of debtors (creditors), inventoried accounts, indicates the amounts of receivables (payables) in total, including those confirmed by debtors (creditors) and not confirmed by debtors (creditors) ), amounts of receivables (payables) for which the statute of limitations has expired.

IV. DOCUMENTATION OF INVENTORY, PROCEDURE

REFLECTION OF ITS RESULTS IN BUDGET ACCOUNTING

79. The results of the inventory of property and liabilities of the military unit are documented:

act of inventory of precious metals and products made from them (form according to OKUD 0317008) - when taking inventory of precious metals and products made from them in all storage places and directly in production;

inventory list of balances on cash accounts (form according to OKUD 0504082) - when inventorying cash balances on accounts opened by a military unit in credit institutions;

inventory list of debt on budget loans (credits) (form according to OKUD 0504083) - when inventorying debt on budget loans (credits);

inventory list (matching sheet) of strict reporting forms and monetary documents (form according to OKUD 0504086) - when inventorying strict reporting forms and monetary documents;

inventory list (matching sheet) for objects of non-financial assets (form according to OKUD 0504087) - when taking inventory of objects of non-financial assets;

inventory list of settlements with buyers, suppliers and other debtors and creditors (form according to OKUD 0504089) - when inventorying settlements with buyers, suppliers and other debtors and creditors;

inventory list of income calculations (form according to OKUD 0504091) - when taking inventory by a military unit - by the income administrator of income calculations;

inventory of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, devices and other products (form according to OKUD 0317009) - when inventorying precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, devices , weapons, military and special equipment and other non-financial assets.

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

80. Inventory lists (matching sheets) upon completion of the inventory and their appropriate registration are transferred to the chairman of the inventory commission on the same day, and if the inventory ended after the end of the working day, then the next day before the start of work to the financial and economic body where budget accounting is maintained property. Inventory lists (matching statements) are submitted to the financial and economic body according to the list signed by the chairman of the inventory commission.

The financial and economic body enters budget accounting data into inventory lists (matching sheets) and reflects in them the results of the inventory, that is, discrepancies between accounting data and the actual availability of property. Based on identified discrepancies, a statement of discrepancies is drawn up based on the inventory results (form according to OKUD 0504092).

81. For all shortages and surpluses, mis-grading, as well as for losses associated with missing the statute of limitations on accounts receivable, the inventory commission receives written explanations from the financially responsible persons. Based on the explanations provided and inventory materials, the inventory commission determines the reasons and nature of the identified deviations from budget accounting data.

82. Based on the results of the inventory, the chairman of the inventory commission reports to the commander of the military unit proposals for:

attribution of shortages at the expense of the guilty persons of the military unit or their write-off at the expense of the federal budget;

resolving discrepancies between the actual availability of material assets and budget accounting data during regrading through mutual offset of surpluses and shortages that arose as a result.

83. Offset of surpluses and shortages can be carried out only as an exception for the same period, with the same financially responsible person, in relation to material assets of the same name and in identical quantities. Carrying out an offset is allowed in relation to the same group of material assets, provided that the values included in its composition are similar in appearance or are packaged in the same container (when released without unpacking the container).

84. The final decision on the attribution of shortages to the account of the guilty parties or their write-off at the expense of the federal budget, on the capitalization of surpluses, as well as on the possibility of mutual offset of mis-grading, is made in the manner established by the Ministry of Defense of the Russian Federation.

Inventory commission

Preparatory activities

Carrying out an inventory

Documenting

Reflection of inventory results in accounting

* * *

When is inventory needed?

Inventory order form

Sample of filling out an order to conduct an inventory of 2019 in budgetary institutions

Form of order to conduct inventory according to form No. INV-22

Step-by-step instructions for drawing up an order

Results of inspection of goods and materials and another order

MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION

ORDER dated March 28, 2008 N 138

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

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

I. GENERAL PROVISIONS

II. GENERAL RULES FOR CONDUCTING INVENTORY

III. PROCEDURE FOR CONDUCTING INVENTORY OF CERTAIN TYPES OF PROPERTY AND LIABILITIES

General provisions

Inventory of fixed assets, non-produced and intangible assets

Inventory of inventories and finished products

Features of inventory of precious metals and stones

Inventory of financial investments

Inventory of cash and monetary documents, strict reporting forms

Inventory of unfinished construction

Inventory of unfinished, discontinued and completed research and development work

Inventory of calculations

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

I. GENERAL PROVISIONS

II. GENERAL RULES FOR CONDUCTING INVENTORY

III. PROCEDURE FOR CONDUCTING INVENTORY OF CERTAIN TYPES

PROPERTY AND LIABILITIES

Inventory of fixed assets, non-produced

and intangible assets

Inventory of inventories and finished products

Features of inventory of precious metals

Inventory of financial investments

Inventory of funds and monetary documents,

strict reporting forms

Inventory of unfinished construction

Inventory of unfinished, discontinued and completed

research and development work

Inventory of calculations

IV. DOCUMENTATION OF INVENTORY, PROCEDURE

REFLECTION OF ITS RESULTS IN BUDGET ACCOUNTING

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ORDER
dated March 28, 2008 N 138

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