ABOUT SETTING MONTHLY PAYMENTS

COMPENSATION FOR WORK IN SPECIAL CONDITIONS

FORCE OF THE RUSSIAN FEDERATION

In accordance with Decree of the Government of the Russian Federation of August 5, 2008 N 583 “On the introduction of new wage systems for employees of federal budgetary and state institutions and federal state bodies, as well as civilian personnel of military units, institutions and divisions of federal executive bodies in which the law provides for military and equivalent service, the remuneration of which is currently carried out on the basis of the Unified tariff scale for remuneration of employees of federal state institutions ”(Collected Legislation of the Russian Federation, 2008, No. 33, Art. 3852; No. 40, Art. 4544 ; 2010, N 52 (part I), art. 7104; 2012, N 21, art. 2652) I order:

1. Establish from June 1, 2012 to the civilian personnel of military units 33877, 25776 and 34011, performing work on the operation and maintenance of facilities 105A, 105 and 6163, compensation payment to the official salary (tariff rate) for work in conditions deviating from normal , in the following sizes:

when working in underground structures - in the amount of 30 percent of the official salary (tariff rate);

when working in ground structures - in the amount of 15 percent of the official salary (tariff rate).

2. Make compensation payments at the expense and within the budget funds allocated for the remuneration of civilian personnel, and reflect in the payroll (payroll) statement in a separate column.

Order of the Minister of Defense of the Russian Federation of June 16, 2005 N 235 (as amended on May 27, 2016) of the Russian Federation of December 31, 2004 N 909

MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION

ON IMPLEMENTATION MEASURES IN THE ARMED FORCES

RUSSIAN FEDERATION GOVERNMENT DECISIONS

In pursuance of Decree of the Government of the Russian Federation of December 31, 2004 N 909 “On the procedure for paying monetary compensation for the hiring (sublease) of residential premises to military personnel - citizens of the Russian Federation undergoing military service under a contract, citizens of the Russian Federation dismissed from military service, and members their families” (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2005, N 2, Art. 165) and in order to establish the procedure for payment of monetary compensation for the hiring (sublease) of residential premises in military units and organizations of the Armed Forces of the Russian Federation, I order:

1. Approve the List of unified forms of documents necessary for making a decision on the payment of monetary compensation for the hiring (sub-renting) of residential premises to citizens of the Russian Federation, dismissed from military service, and members of their families, as well as family members of citizens, dismissed from military service, embarked on registration of those in need of better living conditions before January 1, 2005 in organizations authorized by the executive authorities of the constituent entities of the Russian Federation and those who died (deceased) after being discharged from military service (Appendix No. 1 to this Order).

2. Has expired. - Order of the Minister of Defense of the Russian Federation of May 27, 2016 N 304.

3. The Deputy Minister of Defense of the Russian Federation for financial and economic work, on the basis of data from the state customer of the subprogram "State housing certificates" for 2004-2010, which is part of the federal target program "Housing" for 2002-2010, to ensure that information is provided on the actual provision The Ministry of Defense of the Russian Federation subsidies on state housing certificates to the financial and economic bodies of budget funds managers that pay monetary compensation for the rental (sublease) of residential premises.

4. Recognize as invalid Orders of the Minister of Defense of the Russian Federation dated April 21, 1997 N 150 "On the procedure for providing gratuitous financial assistance for the construction (purchase) of housing and payment of monetary compensation for the hiring (sublease) of residential premises to servicemen of the Armed Forces of the Russian Federation" (registered in the Ministry of Justice of the Russian Federation on August 1, 1997, registration N 1365) and on March 24, 2001 N 129 "On Amendments to the Order of the Minister of Defense of the Russian Federation of April 21, 1997 N 150" (registered in the Ministry of Justice of the Russian Federation April 12, 2001, registration N 2662).

5. To impose control over the implementation of this Order on the Deputy Minister of Defense of the Russian Federation for financial and economic work.

to the Order of the Minister of Defense

UNIFIED FORMS OF DOCUMENTS REQUIRED

TO MAKE A DECISION ON THE PAYMENT OF PAYMENT OF COMPENSATION

FOR LEASE (LEASE) OF RESIDENTIAL PREMISES TO CITIZENS OF THE RUSSIAN

OF THE FEDERATION, DISCHARGED FROM MILITARY SERVICE AND MEMBERS

THEIR FAMILIES AND FAMILY MEMBERS OF CITIZENS DISMISSED

FROM THE MILITARY SERVICE, REGISTERED AS NEEDY

IN AUTHORIZED EXECUTIVE AUTHORITIES

SUBJECTS OF THE RUSSIAN FEDERATION ORGANIZATIONS

AND THE DEAD (DEAD) AFTER DISMISSAL

FROM MILITARY SERVICE

Decision on the payment of monetary compensation to citizens discharged from military service and members of their families, as well as family members of citizens discharged from military service who were registered in need of better housing conditions before January 1, 2005 in the constituent entities of the Russian Federation authorized by the executive authorities organizations and those who died (deceased) after being discharged from military service, is accepted by the relevant body providing pensions for persons discharged from military service, on the basis of the following documents:

1. Application of a citizen discharged from military service, or one of the adult family members of citizens discharged from military service, who died (deceased) after dismissal from military service, for payment of monetary compensation for hiring (sub-renting) housing (forms No. 1 and 2 to this list).

2. Extract from the list of waiting lists for receiving housing or improving living conditions, formed in accordance with the requirements of paragraph 12 of the Rules for accounting for military personnel subject to dismissal from military service, and citizens discharged from military service to the reserve or retired and serving in the internal affairs bodies , as well as military personnel and employees of the State Fire Service who need to receive housing or improve their living conditions in their chosen permanent place of residence, approved by Decree of the Government of the Russian Federation of September 6, 1998 N 1054 (form N 3 to this List).

3. A copy of the rental or sublease agreement for residential premises concluded in compliance with the terms of the rental (sublease) agreement for residential premises provided for by the civil and housing legislation of the Russian Federation.

4. Certificate of exclusion from the list of waiting lists for receiving housing or improving living conditions, formed in accordance with the requirements of paragraph 12 of the Rules for Accounting for Military Personnel Subject to Dismissal from Military Service, and Citizens Discharged from Military Service to the Reserve or to Retire and Service in Bodies internal affairs, as well as military personnel and employees of the State Fire Service who need to receive housing or improve living conditions in their chosen permanent place of residence, approved by Decree of the Government of the Russian Federation of September 6, 1998 N 1054 (form N 4 to this List).

5. Copies of orders for the dismissal and exclusion of a serviceman from the lists of a military unit (organization), duly certified.

6. Certificate of receipt or non-receipt by citizens in the military or law enforcement service of monetary compensation for the hiring (sub-leasing) of residential premises (form No. 5 to this List).

7. Copies of passports of a citizen of the Russian Federation for all family members for whom monetary compensation is assigned, with marks of registration at the place of residence or stay and birth certificates for children under 14 years of age.

Note. Issued in two copies. The first copy is handed over to a citizen who has been discharged from military service, or to one of the family members of citizens who have been discharged from military service and who died (died) after being discharged from military service. The second copy is sent by an organization authorized by the executive authority of the constituent entity of the Russian Federation to keep records of citizens discharged from military service, as well as members of their families, within ten days after receipt of information on the implementation of the subsidy under the state housing certificate to the appropriate authority providing pensions for persons dismissed from military service, at the place of residence (pension account) of citizens discharged from military service, or at the last place of residence (pension account) of citizens discharged from military service and died (deceased) after being discharged from military service.

to the Order of the Minister of Defense

ON IMPLEMENTATION MEASURES IN THE ARMED FORCES

RUSSIAN FEDERATION GOVERNMENT DECISIONS

Lost strength. - Order of the Minister of Defense of the Russian Federation of May 27, 2016 N 304.

Judicial practice and legislation - Order of the Minister of Defense of the Russian Federation of June 16, 2005 N 235 (as amended on May 27, 2016) On measures to implement the Decree of the Government of the Russian Federation of December 31, 2004 N 909

applications in the form N 1, given in Appendix N 1 to the order of the Minister of Defense of the Russian Federation of June 16, 2005 N 235 "On measures for the implementation in the Armed Forces of the Russian Federation of the Decree of the Government of the Russian Federation of December 31, 2004 N 909" (registered in the Ministry of Justice of the Russian Federation on July 21, 2005, registration N 6819) (hereinafter - Appendix N 1 to the order of the Minister of Defense of the Russian Federation of June 16, 2005 N 235), - for citizens dismissed from military service before January 1, 2005 and registered as those in need of housing by local self-government bodies in the chosen permanent place of residence (hereinafter referred to as citizens dismissed from military service before January 1, 2005);

12. In order to make a decision on the payment of monetary compensation, these citizens submit to the body of the federal security service that provides them with pensions, the documents provided for by the List of uniform forms of documents necessary for making a decision on the payment of monetary compensation for the hiring (sublease) of residential premises to citizens of the Russian Federation, discharged from military service, and members of their families, as well as family members of citizens discharged from military service, who were registered in need of better living conditions before January 1, 2005 in organizations authorized by the executive authorities of the constituent entities of the Russian Federation and died (deceased) after dismissal from military service, approved by Order of the Minister of Defense of the Russian Federation of June 16, 2005 N 235 (registered by the Ministry of Justice of Russia on July 21, 2005, registration N 6819) (hereinafter - the List).

3.2. Judges of military courts who are not recognized in accordance with the procedure established by law as in need of better housing conditions and do not have residential premises at the location of the court, the payment of monetary compensation for the hiring (sub-renting) of residential premises is made in the amount and in the manner determined by the Instruction on measures for implementation in the Armed Forces of the Russian Federation Decree of the Government of the Russian Federation of December 31, 2004 N 909 “On the procedure for paying monetary compensation for the hiring (sublease) of residential premises to military personnel - citizens of the Russian Federation undergoing military service under a contract, citizens of the Russian Federation dismissed from military service, and members their families”, approved by Order of the Ministry of Defense of Russia of June 16, 2005 N 235, Decree of the Government of the Russian Federation of September 3, 2008 N 653 “On Amendments to the Decrees of the Government of the Russian Federation of December 27, 2004 N 852 and of December 31 2004 N 909” and the Federal Law of May 27, 1998 N 76-FZ "On the status of military personnel".

Minister of Defense Order 365

Documents of the Ministry of Defense of the Russian Federation

“On recognizing as invalid the orders of the Minister of Defense of the Russian Federation on the issue of one-time incentives for federal state civil servants of the Ministry of Defense of the Russian Federation and military personnel of the Armed Forces of the Russian Federation” (Registered in the Ministry of Justice of Russia on November 14, 2017 N 48895)

“On Approval of the Procedure for Determining and Approving the Value of the Sectoral Adjustment Coefficient to the Basic Cost Standard for the Provision of Public Services by Federal State Budgetary Institutions and Federal State Autonomous Institutions, the Functions and Powers of the Founder of which are Performed by the Ministry of Defense of the Russian Federation” (Registered in the Ministry of Justice of Russia on December 19, 2017 N 49315 )

“On determining the Procedure, cases and features of registration, issuance and use of military transportation documents, reporting on them and organizing control over their use and establishing categories of travel for military personnel, citizens discharged from military service, and members of their families on railway, air, water and road (excluding taxis) transport” (Registered in the Ministry of Justice of Russia on March 16, 2018 N 50390)

“On Approval of the Administrative Regulations for the Performance by the Ministry of Defense of the Russian Federation of the State Function for the Implementation of Federal State Supervision at All Stages of the Life Cycle of Lifting Structures and Pressure Equipment as Part of Armaments and Military Equipment” (Registered in the Ministry of Justice of Russia on February 19, 2015 N 36111)

"On the procedure for the payment in the Ministry of Defense of the Russian Federation of lump-sum benefits provided for by parts 8 and 12 of Article 3 of the Federal Law of November 7, 2011 N 306-FZ "On the monetary allowance of military personnel and the provision of individual payments to them" (Registered in the Ministry of Justice of Russia on 18.06.2012 N 24602)

“On determining the Procedure for concluding an agreement with victims, witnesses and other participants in criminal proceedings” (Registered with the Ministry of Justice of Russia on December 20, 2017 N 49325)

"On approval of the Informatization Plan of the Ministry of Defense of the Russian Federation for the next 2018 financial year and the planning period of 2019 and 2020"

“On Amendments to the Order of the Minister of Defense of the Russian Federation of December 23, 2015 N 820 “On Approval of Model Agreements Necessary for the Implementation of the Rules for Providing Targeted Housing Loans to Participants in the Savings and Mortgage Housing System for Military Personnel, as well as Repaying Targeted Housing Loans” (Registered in the Ministry of Justice of Russia 01.03.2018 N 50199)

"On approval of the procedure for issuing certificates of a combat veteran in the Ministry of Defense of the Russian Federation" (Registered in the Ministry of Justice of Russia on 24.10.2017 N 48654)

“On Approval of the Regulations for the Ministry of Defense of the Russian Federation Conducting Departmental Control in the Sphere of Procurement to Meet Federal Needs” (Registered with the Ministry of Justice of Russia on December 21, 2017 N 49352)

"On Amendments to the Orders of the Minister of Defense of the Russian Federation on the Prevention of Corruption and Other Offenses" (Registered with the Ministry of Justice of Russia on January 31, 2018 N 49839)

"On approval of plans for the preparation of regulatory legal acts of the Government of the Russian Federation and the Ministry of Defense of the Russian Federation for 2018"

The procedure for issuing a certificate of injury in the Armed Forces of the Russian Federation

4. A certificate of injury is issued by the commander of the military unit (head of the central body of military administration, head (head) of the organization), in which the citizen did military service, military training at the time of injury, illness, in the following cases:

3. The certificate of injury shall indicate the circumstances of the injury, disease**, established as a result of an investigation into the fact that a serviceman (a citizen undergoing military training) received an injury, disease.

Order of the Minister of Defense of the Russian Federation dated October 20, 2014

5. Recording dates in the injury certificate is made in Arabic numerals (day and month - two-digit, year - four-digit).

* Further in the text of this Procedure, unless otherwise specified, for brevity will be referred to as: military personnel of the Armed Forces of the Russian Federation - military personnel; citizens undergoing military training held in the Armed Forces of the Russian Federation - by citizens undergoing military training; mutilation (injury, injury, contusion) - mutilation; organization of the Armed Forces of the Russian Federation - an organization.

1. This Procedure establishes the rules for issuing servicemen of the Armed Forces of the Russian Federation and citizens undergoing military training held in the Armed Forces of the Russian Federation *, certificates of injury in the central bodies of military administration, military units and organizations.

3. The statement of injury is filled out legibly, clearly, with a gel, capillary, fountain or ballpoint pen in black, blue or purple, or using printing devices.

7. A certificate of injury is issued in the hands of a serviceman (a citizen undergoing military training) or his legal representative under the signature in column 8 "Signature of the person who received the certificate of injury (the official who sent the certificate of injury by mail)" of the book of accounting for certificates of injury .

8. The surname, name and patronymic of a serviceman (a citizen undergoing military training) are indicated in the nominative case, in full, without abbreviation or replacement of the name and patronymic with initials.

9. Circumstances of injury, illness by a serviceman (a citizen undergoing military training) are reflected in the injury certificate based on the information contained in the materials of the investigation into the fact that he received injury, illness during the period of military service (military training) or in the order of the commander of the military unit ( the head of the central body of military administration, the head (head) of the organization), on the basis of which a certificate of injury was issued.

In accordance with paragraph 96 of the Regulations on the military medical examination, approved by the Decree of the Government of the Russian Federation of July 4, 2013 N 565 (Collected Legislation of the Russian Federation, 2013, N 28, Art. 3831; 2014, N 41, Art. 5537), order:

MILITARY TRANSPORTATION DOCUMENTS, REPORTS ON THEM

66. In the event of the death (death) of a military serviceman who served under a contract, his family members at the place of military service are issued military transportation documents for travel and transportation of up to 20 tons of personal property in containers by rail, and where there is no railway transport, - by other modes of transport (except for air transport) from the place of residence at the time of death (death) of a soldier-citizen to the chosen place of residence.

44. Military transportation documents are issued to military personnel:

Military servicemen-citizens performing military service under a contract outside the territory of the Russian Federation are issued military transportation documents for travel once a year by one member of the family of a serviceman-citizen (with the exception of adult children under the age of 23 studying in educational organizations full-time ) when traveling with a citizen soldier or separately from the place of military service of a citizen soldier to the place of use of leave on the territory of the Russian Federation and back.

a document confirming full-time education in an educational organization (for adult children under the age of 23 years of dead (deceased) servicemen-citizens);

a document confirming the degree of kinship with the deceased (deceased) soldier-citizen;

date of issue (day and year - in figures, month - in words).

Order of the Minister of Defense of the Russian Federation dated N 815 - On determining the Procedure, cases and features of registration, issuance and use of military transportation documents, reporting on them and organizing control over their use and establishing categories of travel for military personnel, citizens discharged from military service, and members of their families on rail, air, water and road (excluding taxis) transport - (Registered in the Ministry of Justice of Russia N 50390)

1. The following military transportation documents are used in the Armed Forces of the Russian Federation: a requirement for the transportation of military passengers (hereinafter - requirement No. 1) (Appendix No. 1 to this Procedure), an invoice requirement (for settlements for military transportation with transport organizations) (hereinafter - requirement No. 2) (Appendix No. 2 to this Procedure), a requirement for obtaining tickets for travel in suburban (local) traffic and by road (hereinafter referred to as requirement No. 3) (Appendix No. 3 to this Procedure), a baggage ticket for the transportation of military baggage or cargo luggage (hereinafter referred to as the baggage coupon) (Appendix N 4 to this Procedure).

"*" Article 20 of the Federal Law of May 27, 1998 N 76-FZ "On the Status of Military Personnel" (Collected Legislation of the Russian Federation, 1998, N 22, Art. 2331; 2017, N 27, Art. 3945).

27. The series and numbers of issued military transportation documents are indicated in vacation tickets, travel certificates, prescriptions, directions for treatment, certificates of stay in military medical organizations.

family members of military personnel who have lost their breadwinner, parents who have reached retirement age, and disabled parents of senior and senior officers who died (deceased) during their military service, as well as senior and senior officers who died (deceased) after being discharged from military service for when they reach the age limit for military service, state of health or in connection with organizational and staff measures, which had a total duration of military service of 20 years or more (hereinafter referred to as senior and senior officers who died (deceased) after being discharged from military service), - for travel to the place of sanatorium treatment and back (once a year).

In the military commissariats of municipalities, military transportation documents are issued in the cases specified in this Procedure to family members (close relatives) of military personnel, citizens discharged from military service and their family members, family members and parents of dead (deceased) military personnel, family members and parents of the dead (deceased) citizens dismissed from military service, on the basis of their applications for the issuance of military transportation documents and documents confirming their right to receive a social guarantee for travel and (or) transportation of personal property, without issuing an order of the military commissar of the municipality (municipalities) .

Order 1365 of the Secretary of Defense

Every citizen of our vast country dreams of a vacation, which he is waiting for a whole working year, but upon arrival at the place, he has to deal with a housing issue that needs to be resolved very quickly.

We all know that real estate can be bequeathed to both relatives and complete strangers. It all depends on the wishes of the owner of the apartment. However, it is worth making a will correctly so that later it does not.

In our time, very much attention is paid to reporting. It seems that people began to trust each other less and documents and various certificates became much more important. Certainly a huge number.

The practical use of meters, which are installed to regulate and read the amount of consumed resources of various origins, of course, is really very high. If earlier practically.

With the massive support of the Russian Aerospace Forces, the Syrian army launched a large-scale offensive near Aleppo. The humanitarian pause has been terminated. The Russian Foreign Ministry called the behavior of the Syrian opposition groups.

Shale oil is the most important unit of the reserve, which is very important for the further development of the energy complex. To date, shale oil production technology has not improved in any way and is located.

Back in 1986, the ranks of the USSR submarine fleet were replenished with the Podmoskovye nuclear submarine (K-64, later BS-64, project 667BDRM Dolphin). For almost 14 years, the cruiser honestly performed its naval duties,.

A person who wants to buy an apartment has several options: find a second home, participate in shared construction, or purchase property in a new building. In the latter case, there are two more.

The need for landing from air into water, with a further stay at depth, is a reality of modern sabotage units. The main problem has always been a breathing apparatus.

There is no doubt that every person needs to have their own home. But sometimes, not everyone can afford to acquire the desired property. The solution to this problem is exactly the same, and there is a mortgage. There are very.

Very often in the household or in the country it may be necessary to bend pipes if, for example, you are building a house, a gazebo, a greenhouse and laying a pipeline. And, as a rule, without special tools.

The inability of the United States to separate the Syrian moderate opposition from terrorist groups has long been known. Nor is it a secret that the arms transferred to the “moderates” fell into the hands of terrorists.

The erection of any building-structure is preceded by many complex works, where topographical.

More facts:

Every citizen of our vast country dreams of a vacation, which he is waiting for a whole working day.

More facts:

Russian President Vladimir Putin ordered to sign an agreement between the Russian Federation and Armenia on the development.

More facts:

The erection of any building-structure is preceded by a multitude.

The Su-34 fighter aircraft that participated in the Syrian operations.

Problems in Russia's purchase of Minsk Wheel Tractor Plant LLC.

A subsidiary of the Russian Helicopters holding is Arsenyevskaya.

After-sales service for Mi-8/17 helicopters for three to five.

The Russian military department is considering the possibility of creating.

Portable fire control station for the commander of a platoon of anti-aircraft gunners.

Geopolitics

Defense and security spending in next year's budget should be optimized. This was announced on Wednesday, July 15, by the Prime Minister.

The next report on the state of the global arms trade and arms spending of the Stockholm International has been released.

Russian enterprises working in the field of the military-industrial complex will be able to receive preferential loans under the federal.

The number of military personnel and the amount of payments this year will remain at the same level and will not be reduced, despite the sequestration.

Will there be indexation of the military pension in 2015, Tatyana Shevtsova, Deputy Minister of Defense of the Russian Federation, told reporters about this. Military.

The monetary allowance of the military and the salary of civilian personnel of the Ministry of Defense of the Russian Federation will remain at the same level and will not be.

"Rossiyskaya Gazeta" The Head of State discussed with the Ministers of Defense and Finance the costs of maintaining and modernizing the Armed Forces.

In life, science, technology and industry are so interconnected.

In 2016, the first prototypes of military vehicles will go to the Russian troops, it will begin.

A new laser-optical complex designed for installation.

Regimental set of anti-aircraft missile system S-400 "Triumph".

As part of the implementation of the state defense order, the Radioelectronic.

Created by the Russian-Indian joint venture BrahMos.

Three marine anti-aircraft missile and gun systems (ZRPK) "Pantsir-M".

Order of the Minister of Defense of the Russian Federation of October 16, 2010 N 1365 "On approval of the Order in the Armed Forces of the Russian Federation"

MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION

ON THE APPROVAL OF THE ORDER

INVENTORY OF PROPERTY AND LIABILITIES

IN THE ARMED FORCES OF THE RUSSIAN FEDERATION

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. Recognize as invalid the Order of the Minister of Defense of the Russian Federation of 2008 N 138.

to the Order of the Minister of Defense

2010 N 1365

INVENTORY OF PROPERTY AND LIABILITIES

IN THE ARMED FORCES OF THE RUSSIAN FEDERATION

I. GENERAL PROVISIONS

1. This Procedure defines 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), the branches of the Armed Forces of the Russian Federation, the central bodies of military administration 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).

Hereinafter in the text of this Procedure, for brevity, unless otherwise stated, financial and non-financial assets, other property, including property rights belonging to a military unit on the basis of the right of operational management and gratuitous use, as well as leased, in custody and in temporary disposal will be referred to as property.

2. The main objectives of the inventory are:

identification of the actual presence of property;

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

verification of the completeness of the reflection in the accounting of the obligations assumed.

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

3. The procedure and terms for conducting an inventory are determined by the commander of the military unit, except for cases when its conduct is mandatory.

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

before preparing annual budget reports;

when changing financially responsible persons;

upon detection of facts of theft, abuse or damage to property;

during the reorganization or liquidation of a military unit;

when conducting an audit of the financial, economic and economic 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 stipulated by the legislation of the Russian Federation.

4. Subject to inventory: all property of a military unit, regardless of its location; all types of financial liabilities, as well as those accounted for on off-balance accounts; liabilities and property, including those received for gratuitous use; rented; not having a value estimate or being in safe custody.

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

In order to conduct a one-time inventory with a large amount 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 must be brought under signature to the chairman of the inventory commission and its members.

The composition of 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. For the period of work of the inventory commissions, the members of the inventory commission are released from the performance of their official duties in their positions.

The absence of at least one member of the inventory commission during the inventory is the basis for recognizing the results of the inventory as invalid. In this case, the commander of the military unit issues an order to amend the composition of the inventory commission.

7. Inventory commissions in the course of work:

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

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

check in subdivisions of military units (for 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 procedure for conducting an inventory in accordance with the order of the commander of the military unit;

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

the correctness of the indication in the inventory records (collation sheets) of the signs of non-financial and financial assets (name, type, brand and other signs);

correctness and timeliness of registration of inventory results.

II. GENERAL INVENTORY RULES

8. Prior to the set deadlines for conducting an inventory, the commander of a military unit issues an order to conduct an inventory, which indicates the timing of the inventory and the types of inventory property and obligations, and, if necessary, specifies the composition of the inventory commission. The order is registered in the register of control over the implementation of orders (decrees, orders) on the 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 of 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 work;

the members of the inventory commission are instructed with bringing to them the goals and objectives of the upcoming inventory, on the procedure and terms of work of the inventory commission;

the requirements of the legislation of the Russian Federation on liability for concealing revealed violations are brought to the attention of the members of the inventory commission against signature;

organization of the study by the inventory commission of the legislation of the Russian Federation on the 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.

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

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

The financial body that maintains 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 give receipts on the delivery to the financial authority of all incoming and outgoing primary accounting documents on the movement of property and on the absence of unreceived 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 availability of material assets is determined by weighing them by mass (weight), measuring volume and other methods using duly tested means for measuring mass and volume, as well as by measuring fuel in tanks of machines, tanks and other containers, recalculating piece items, measuring material values, measured in meters.

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

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

Inventory of material assets is carried out in the order of the location of the values in this room.

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

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

Missiles and ammunition stored in a standard (regular) container, if the latter is not broken and the factory marking and seal are clearly visible, are checked according to the data indicated in the marking, with a check for a sample of 1-2 percent from each lot.

Determining the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

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

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

At the end of the working day (or at the end of the reweighing), the data of the weighing sheets of tare material stocks are compared, and the verified total is entered into the inventory list (collation sheet) (form according to OKUD 0504087).

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

14. Upon detection of material assets that have become unusable and not written off from the budget accounting, the commission makes proposals for their write-off and makes a note about this in the “Note” column of the inventory list (collation sheet). Write-off of the specified material values is carried out in the order established in the Ministry of Defense of the Russian Federation.

If during the inventory of unaccounted material assets that do not have a valuation, before determining their value and reflecting on balance accounts, these material assets are subject to accounting on off-balance accounts 30 “Fixed assets that do not have a valuation” or 31 “Inventories that do not have a value estimates” at a conditional price of 1 ruble per unit.

16. Information about the actual availability of property and the reality of the accounted obligations are recorded in the inventory lists (collation sheets), drawn up in at least two copies.

The number of copies of inventory records (collation sheets) is determined by the inventory commission of the military unit. At the same time, it should be taken into account that one copy of the inventory list (collation sheet) is necessarily transferred to the financially responsible person, and the other copy of the inventory list (collation sheet) is sent to the financial and economic body that records property and liabilities.

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

Inventory lists (collation sheets) are signed by all members of the inventory (working) commission and materially responsible persons. At the end of the inventory list (collation 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 members of the commission and the acceptance of the property listed in the inventory list (collation sheet) for safekeeping.

Inventory lists (collation sheets) can be filled in both using automation tools and manually.

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

On each page of the inventory list (collation sheet), the number of serial numbers of material assets and their total number 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 (collation sheets) must be filled out clearly, without blots. Correction of errors is carried out in all copies of the inventory lists (collation sheets) by crossing out the wrong entries and putting down the correct entries over the crossed out ones. Corrections must be agreed and signed by all members of the inventory commission and financially responsible persons.

It is not allowed to leave blank lines in inventory records (collation sheets), blank lines are crossed out on the last pages.

On the last page of the inventory list (collation sheet) a note should be made on the price check, taxation and calculation of the totals signed by the persons who carried out this check.

17. Separate inventory lists (collation sheets) are drawn up for property that is in safekeeping, leased 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), the inventory lists (collation 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 records (collation sheets) after the inventory, they immediately inform the chairman of the inventory commission before opening the relevant premises for storing property. The inventory commission checks the indicated facts and, if they are confirmed, corrects the identified errors in the prescribed manner.

The results of the 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 recorded in the register 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 at the places of its storage (processing).

Control checks of the correctness of conducting inventories and selective inventories conducted 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 acceptance and release of material assets are suspended for the duration of the inventory.

In case of 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 with entry into a separate inventory list (collation sheet) (form according to OKUD 0504087) and with a note in primary accounting documents signed by the chairman of the inventory commission.

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

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

III. PROCEDURE FOR INVENTORY OF CERTAIN TYPES

PROPERTY AND LIABILITIES

Inventory of fixed assets, non-produced

and intangible assets

24. When inventorying fixed assets (non-produced assets), the following is checked:

availability 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;

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

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

25. When inventorying fixed assets, the inventory commission inspects these objects and draws up inventory records (collation sheets) (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 inventorying fixed assets related to real estate, the presence of a document for the right to use these objects by the military unit is also checked.

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

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

Fixed assets of the same type of the same value that arrived simultaneously in one of the divisions of the military unit and are recorded in the inventory card of the group accounting of fixed assets (form according to OKUD 0504032), in inventory lists (collation sheets) (form according to OKUD 0504087) are reflected in groups by name indicating quantities.

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

30. A separate inventory list (collation sheet) (form according to OKUD 0504087) is drawn up for fixed assets that have become unusable and cannot be restored. At the same time, the date of putting the objects into operation and the reasons that led to unsuitability are indicated.

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

If at the time of the inventory, the fixed asset 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 check is carried out with trips to the temporary location of the object.

33. Separately, the objects of fixed assets that do not belong to the military unit are checked: leased, held in custody. For these objects, a separate inventory list (collation sheet) is compiled (form according to OKUD 0504087) indicating the documents according to which these objects are accepted for budget accounting.

34. When inventorying intangible assets, the following is checked:

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

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

Inventory of inventories and finished products

35. Inventories (including finished products) are recorded in inventory records (collation sheets) (form according to OKUD 0504087) for each item indicating the type, group, quantity and other data.

36. The inventories received during the inventory are recorded in separate inventory lists (collation sheets) (form according to OKUD 0504087), which indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the 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 mark “after inventory” is made with reference to the date of the inventory list (collation sheet) in which these values are recorded.

In fact, the missing inventory, reflected in the accounting and not being at the time of the inventory in the account of materially responsible persons, must be confirmed by duly executed documents:

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

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

shipped inventories - copies of documents presented to buyers.

38. For the indicated inventories, inventory lists (collation sheets) (form according to OKUD 0504087) are drawn up separately.

At the same time, the inventory lists (collation sheets) 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 reserves 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 data, date of transfer of valuables for processing, numbers and dates of documents;

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

39. The container is entered in the inventory lists (collation sheets) (form according to OKUD 0504087) by type, purpose and quality.

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

41. Special clothing, special footwear and other personal protective equipment sent for washing and repair should be recorded in the inventory list (collation 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 (collation sheet) (form according to OKUD 0504087). According to the indicated material assets, the inventory commission makes proposals for write-off in the prescribed manner, indicating the time of operation, the reasons for the unsuitability, and the possibility of using these items for economic purposes.

43. An inventory of finished products is carried out in the same manner as the inventory of inventories.

Features of the inventory of precious metals

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

45. An 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 during the use of precious metals;

once a year (as of January 1) of precious metals contained in purchased components, products, instruments, tools, equipment, weapons, military and special equipment that are in operation, as well as placed in storage places (including decommissioned );

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

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

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

47. The presence of products and materials with precious metals that are in transit, transferred for processing to other organizations, but listed in the budget accounting of the military unit, is checked using shipping documents and separate inventory lists (acts) are drawn up for them. The inventory lists (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 the inventory is determined by mandatory checking the availability of these products and materials, their condition and comparing the data of budget accounting and accounting of the financially responsible person, and the existing scrap and solutions of precious metals are subject to mandatory weighing.

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

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

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

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

Inventory of financial investments

52. During the inventory of financial investments in the form of shares, bonds, bills of exchange 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:

correct registration of securities;

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

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

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

54. An inventory of securities is carried out simultaneously with an inventory of cash on hand.

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

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

55. An inventory of securities deposited with specialized organizations consists in reconciling the balances of the amounts on the corresponding accounts of budget accounting in the military unit with the data of extracts from 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.

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

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

58. An inventory of the military unit's funds held on accounts opened with credit institutions is carried out by reconciling the balances of the amounts on the corresponding accounts of the budgetary accounting of the military unit with the data of extracts from credit institutions.

Inventory of construction in progress

59. When inventorying construction in progress, the following is checked:

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

availability of equipment intended for installation at facilities under construction and in the process of installation. If construction in progress includes equipment transferred for installation, but not actually started by installation, 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 the conservation of objects are clarified;

construction in progress, not provided with sources of financing.

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

60. Based on the results of the inventory of capital construction in progress, inventory lists (comparison sheets) are compiled for each object, indicating its name, the amount of work performed in general for the object, 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 this object, and the reasons for deviations are identified.

61. Separate inventory records (collation sheets) are compiled (form according to OKUD 0504087):

for objects put into operation, but for the commissioning of which the relevant documents have not been issued;

for objects completed by construction, but not put into operation. The inventory lists (comparison sheets) for such facilities indicate the reasons for the delay in completing the commissioning of these facilities.

62. Separate inventory lists (collation sheets) (form according to OKUD 0504087) are drawn up for the objects stopped by construction, as well as for completed design and survey work on stopped construction, subject to write-off from the balance sheet, indicating the nature of the work performed, their cost, reasons for stopping construction .

Inventory of unfinished, discontinued and completed

research and development work

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

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

the actual availability 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 items;

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

c) checks are carried out for the availability of experimental devices and prototypes, assemblies, blocks and mock-ups of products, special technological, testing, instrumentation equipment, tooling, mathematical and software for this equipment, as well as other fixed assets used in R&D and paid at the expense of the customer's funds, 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 (state contracts) for the performance of R&D is carried out. When inventorying contracts (state contracts), attention is drawn to the property that is included in the cost of R&D and, in accordance with the contracts (state 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 for R&D.

65. The actual costs incurred for R&D must be confirmed by duly executed primary accounting documents (certificates of acceptance of work performed).

For work stopped at the initiative of the customer, the presence of a duly executed decision to stop work is checked. At the same time, the customer approves and pays for the actual costs incurred by the R&D contractor at the time of termination of work.

67. The inventory of R&D results is entered into the inventory list (collation sheet) by stages on an accrual basis.

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

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

for R&D in progress on the day of the inventory;

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

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

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

for discontinued R&D;

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

documents on the technical condition of non-financial assets;

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

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

70. Based on the results of the analysis and identification of the subjects of rights to the identified results of scientific and technical work, the inventory commission fills out the 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 the members of the inventory commission, registered as annexes to the protocol of the meeting of the inventory commission, and together with it they are transferred to the commander of the military unit.

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

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

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

name, quantity and valuation of non-financial assets acquired in the course 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 tolling raw materials and materials);

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

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

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

73. An inventory is subject to settlements of a military unit with the budgets of the Russian Federation, suppliers, buyers, accountable persons, depositors, other debtors and creditors. The corresponding accounts of the analytical accounting of accounts 020500000 "Income settlements", 020600000 "Calculations on advances issued", 020800000 "Settlements with accountable persons", 020900000 "Calculations for shortages", 021000000 "Settlements with other debtors", 030200000 "Calculations with other debtors", 030200000 " obligations”, 030300000 “Settlements on payments to budgets” and 030400000 “Other settlements with creditors”.

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

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

76. When checking the debt to the personnel of the military unit, the amounts of accounts payable for monetary allowance (wages) to be credited to the account of the depositors, as well as the amounts of overpayments to the personnel of the military unit with clarification of the reasons for the overpayment, are revealed.

77. When inventorying accountable amounts:

the reports of accountable persons on issued advances 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 on account 020900000 “Calculations for shortages”.

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

IV. INVENTORY DOCUMENTATION, PROCEDURE

REFLECTION OF ITS RESULTS IN BUDGET ACCOUNTING

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

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

an inventory list of balances on cash accounts (form according to OKUD 0504082) - when taking inventory of 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 (collation sheet) of strict reporting forms and monetary documents (form according to OKUD 0504086) - when inventorying strict reporting forms and monetary documents;

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

an inventory list of income settlements (form according to OKUD 0504091) - in the event of an inventory by a military unit - by the administrator of income settlements;

an inventory list 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 objects of non-financial assets.

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

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

81. For all shortages and surpluses, regrading, as well as for losses associated with missing the limitation period for receivables, the inventory commission receives written explanations from financially responsible persons. Based on the explanations and inventory materials provided, the inventory commission determines the causes and nature of the identified deviations from the 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;

settlement of discrepancies in the actual availability of material assets against the data of budgetary accounting during regrading by mutually offsetting the surpluses and shortages that arose as a result of it.

In the event that, when offsetting shortages with surpluses for regrading, the value of the missing valuables is higher than the value of the valuables found in surplus, this difference in value is subject to attribution to the guilty persons.

84. The final decision on attributing shortages at the expense of the guilty persons or their write-off at the expense of the federal budget, on posting surpluses, as well as on the possibility of mutual offsetting of sorting, is made in the manner established by the Ministry of Defense of the Russian Federation.

85. Based on the results of the inventory, acts are drawn up on the results of the inventory of property and liabilities (form according to OKUD 0504835), which are signed by the chairman and members of the inventory commission and approved by the commander of the military unit. 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.

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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 of October 16, 2010 (hereinafter - Order No. 1365). In accordance with paragraph 3 of this procedure, it is mandatory to carry out a control measure before compiling annual budget reports, as well as when changing financially responsible persons. In the article, we will consider the main provisions that should be paid attention to when taking an inventory in the institutions of the Ministry of Defense.

Before proceeding to the consideration of the main provisions of Order N 1365, I would like to say a few words about the importance of conducting an inventory before compiling annual reports.
By virtue of paragraph 1, 2 Article. 11 of the Federal Law of 06.12.2011 N 402-FZ "On Accounting" assets and liabilities are subject to inventory in order to identify the actual presence of the relevant objects, which is compared with the data of accounting registers. The Ministry of Finance, in Letter No. 02-06-10/34544 dated 15.07.2014, indicated that the reliability of the submitted reports can only be judged if an inventory has been carried out. Similar clarifications regarding the mandatory implementation of control measures at the end of the year were provided by the financial department in earlier letters - dated 03.10.2013 N 02-06-10 / 41147, dated 30.12.2013 N 02-06-010 / 58448.

Moreover, when conducting inspections of the institutions of the Ministry of Defense by the territorial bodies of Rosfinnadzor, the identified cases of non-conducting an inventory are regarded as a violation of the legislation of the Russian Federation. As an example, let's take a case from arbitration practice. Thus, in the Decree of the Federal Antimonopoly Service of the Supreme Court of 06/04/2014 in case N A78-5909 / 2013, the judges indicated that the FKU "Financial Support Department of the Ministry of Defense of the Russian Federation for the constituent entity of the Russian Federation" is responsible for maintaining accounting records in the military units serviced by the institution. By virtue of its duties, the institution must participate in the inventory of property and liabilities carried out in military units, timely and correctly reflect the results of the inventory in budget accounting. Consequently, the indication in the act of checking for violations in view of the failure to conduct inventories in military units, the failure to reflect surpluses and shortages of property is justified, therefore the requirements of the FKU are invalidated and the court rejected.
Next, we will consider the main provisions for conducting an inventory in the military units of the Ministry of Defense, guided by Order N 1365.

Inventory Commission

To begin with, we note that the inventory is preceded by organizational preparatory measures. First of all, in the military unit, by order of the commander, a permanent inventory commission is appointed. In accordance with paragraph 5 of Order N 1365, it may include representatives of financial and economic services, logistics services, as well as representatives of independent audit organizations. Paragraph 6 of Order N 1365 allows for the time of work of the inventory commissions to release from the performance of official duties for the positions held by the members of the inventory commission. This is mentioned in the corresponding order of the commander of the military unit.
It should be noted that, according to the Ministry of Finance, the participation of employees of the accounting service in the inventory commission, vested with the authority to inventory property and liabilities, is mandatory (see Letter of 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 is the basis for considering the results of the inventory as invalid (clause 6 of Order N 1365).

Preparatory activities

In accordance with paragraph 8 of Procedure N 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 conduct and the types of inventory property and obligations. If necessary, the composition of the inventory commission is specified. The order is registered in the register of control over the implementation of orders (resolutions, orders) on the inventory (f. 0317019), which is maintained by the chairman of the inventory commission.
The chairman of the inventory commission must endorse all incoming and outgoing primary accounting documents, and the financial body that maintains 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.

Note. Prior to 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 audit.

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

Taking inventory

Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons and for each place of storage. In accordance with clause 11 of Order N 1365, when property is stored in different isolated premises with one financially responsible person, the inventory is carried out sequentially at the places of storage, after checking the premises are sealed (sealed), and the inventory commission moves to a new premises.

Note. The actual availability of material values is determined by their weighing, measurement, recalculation.

Next, you should pay attention to the features that are given in Order N 1365.
In accordance with the norms set forth in paragraph 11 of Order N 1365 on material assets stored in the undamaged packaging of the supplier, their quantity can be determined on the basis of primary accounting documents with mandatory verification in kind (for a sample) of a part of these assets.
Missiles and ammunition stored in standard (regular) containers, the integrity of which is not broken and on which the factory markings and seals are clearly visible, must be checked according to the data indicated in the marking, with a check for a sample of 1-2% of each lot. Determining the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

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

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

Note. The natural loss of oil products is calculated only if their shortage has been identified.

According to clause 28 of Order N 1365, machines, equipment and vehicles are reflected in the inventory for each object, indicating the serial number according to the technical passport of the manufacturer and the year of manufacture.
Fixed assets of the same type of the same value, received simultaneously by one of the divisions of the military unit and recorded in the inventory card of the group accounting of fixed assets (f. 0504032), in the inventory lists (collation sheets) (f. 0504087) are reflected in groups by name with an indication of the quantity.
Items of soft inventory, utensils in use are checked by examining each item at their location and for each financially responsible person in whose custody they are listed (clause 40 of Order N 1365).
Please note that special clothing, footwear and other personal protective equipment sent for washing and repair must be recorded in the inventory list (collation sheet) based on the primary accounting documents of organizations providing these services.

Documenting

Due to the fact that in cases of shortages and theft, the results of the inventory are a legal basis for applying to law enforcement and judicial authorities, more attention should be paid to their execution.
Order No. 139 of March 28, 2008 of the Minister of Defense of the Russian Federation approved the forms of documents used in the financial and economic activities of the Armed Forces of the Russian Federation.
Section VII of this order contains a list of documents used in the inventory. These include, in particular:
- inventory list (collation sheet) for non-financial assets (f. 0504087);
- statement of measurement of fuel in tanks of cars (f. 6002601);
- a statement of measurements of the amount of fuel and lubricants when removing residues (f. 6002603);
- a list of weighing tare inventories (f. 6002603);
- an act on the results of the inventory (f. 0504835).
Information about the actual availability of property and the reality of the accounted obligations must be recorded in the inventory lists (collation sheets), which are drawn up in at least two copies. We add that the number of copies of inventory records (collation sheets) is determined by the inventory commission of the military unit. At the same time, it should be taken into account that one copy of the inventory list (collation sheet) is mandatory transferred to the financially responsible person, and the other is sent to the financial and economic body that records property and liabilities.

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

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

Note! It is not allowed to leave blank lines in inventory records (collation sheets), blank lines are crossed out on the last pages.

On the last page of the inventory list (collation sheet) a note should be made on the price check, taxation and calculation of the totals signed by the persons who carried out this check.

Reflection in accounting of inventory results

In accordance with paragraph 80 of Order N 1365, inventory records (collation sheets) at the end of the inventory and after their appropriate execution are transferred by the chairman of the inventory commission on the same day, and if the inventory is over at the end of the working day, then the next day to start work in the financial - an economic body where budgetary accounting of property is kept. Inventory lists (collation sheets) are transferred to the financial and economic body according to the list signed by the chairman of the inventory commission.
The financial and economic body enters in the inventory lists (collation sheets) the budget accounting data and reflects the results of the inventory in them, that is, the discrepancies between the accounting data and the actual availability of property. Based on the identified discrepancies, a statement of discrepancies is drawn up. Discrepancies are surpluses, shortages, regrading.

In accordance with clause 81 of Order N 1365, for all shortages and surpluses, regrading, the inventory commission receives written explanations from financially responsible persons.
By virtue of clause 82 of Order N 1365, the chairman of the inventory commission is obliged to submit proposals to the commander of the military unit on:
- assignment 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 surpluses;
- settlement of discrepancies between the actual availability of material values and budgetary accounting data during regrading by mutually offsetting surpluses and shortages resulting from it.
The final decision on attributing shortages at the expense of the perpetrators or their write-off at the expense of the federal budget, on registering surpluses, as well as on the possibility of mutual set-off of sorting, is made in the manner established by the Ministry of Defense (clause 84 of Order N 1365).
Below we consider the reflection of the results of the inventory of surpluses (shortages) in accounting.
Reflection in the accounting of surpluses. In accordance with paragraph 31 of Instruction N 157n * (1), unaccounted objects of non-financial assets identified during the inventory of assets are accepted for accounting at their current estimated value.
Estimated value is determined on the basis of paragraph 25 of Instruction N 157n, it recognizes the amount of money that can be received as a result of the sale of these assets as of the date of acceptance for accounting.
According to the instructions of clauses 7, 12, 16, 23 of Instruction N 162n * (2), the surplus is attributed to the financial result - credit of account 0 401 10 180 "Other income".

Example 1
As a result of the inventory at the warehouse of the military unit, an unaccounted-for computer was found. The surplus was capitalized at the current estimated cost in the amount of 15,800 rubles.
In accordance with the Guidelines on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of July 1, 2013 N 65n, income received by a public institution from identified surpluses is attributed to article 180 "Other income" of KOSGU.
In the accounting of a state institution, the surplus will be reflected in the following entry:

Reflection in accounting for shortages. Lack of property and its damage within the norms of natural loss are attributed to the costs of production or circulation, in excess of the norms - at the expense of the perpetrators.
At the same time, it should be borne in mind that, by virtue of the provisions of the accounting instructions:
- shortages (losses) of material reserves in the amount of norms of natural loss (including those that have become unusable) are debited from accounting at actual cost on the financial result to the debit of account 1,401 20,272 "Expenditure of material reserves" (clause 26 of Instruction N 162n);
- shortages (losses) of material reserves in excess of the norms of natural loss (including those that have become unusable), as well as other property are debited from the financial result in the debit of account 1 401 10 172 "Income from operations with assets" (clause 26 of Instruction N 162n). The shortfall in depreciable property is attributed to the financial result, taking into account the previously accrued depreciation (clauses 10, 13, 17 of Instruction N 162n).

Example 2
On the refrigerator of the canteen of the military unit at the beginning of October, the 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 the named category. Within a month, 70,000 kg were spent, 20,000 kg were sent for freezing.
As a result of the inventory in the dining room of the military unit, a shortage of chilled pork of the first category in the amount of 210 kg was revealed. Meat was purchased at a price of 250 rubles. per kg.
The norms of the 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 - Order N 252).
They differ:
- when storing products in warehouses and bases of retail trade enterprises and catering establishments (Section XXXII-XXXV);
- during storage and release in the pantries of public catering establishments (section XL-XLIV);
- in case of loss incurred from the destruction of glass containers with food products in warehouses, depots, retail trade enterprises and public catering enterprises (Section LII).
In turn, the standards are set separately for meat and meat products, fish and fish products, dairy and fatty products, confectionery and groceries, processed fruits and fodder, vegetables and fresh fruits.
Let's calculate the rate of natural loss.
1. Calculate the average shelf life of meat in the refrigerator (in days) using the formula:

Sum of leftover chilled meat at the end of the day for the month (kg) + Amount of chilled meat sold per month (kg) + Amount of chilled meat sent for freezing per month (kg) / Remainder of chilled meat at the beginning of the month (kg) + 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 up to two.
2. Calculate the natural loss of meat during storage according to the formula:

The rest of the chilled meat at the beginning of the month (kg) + Incoming chilled meat (kg) x The rate of natural loss during storage (%) / 100.

In accordance with sect. I of Order N 252, the rate of natural loss during storage of chilled pork of the first category for two days is 0.21%. Thus, the natural loss of meat is 203.7 kg ((5,000 + 92,000) kg x 0.21% / 100) in the amount of 50,925 rubles. (203.7 kg x 250 rubles).
3. During the inventory, the amount of 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 rubles).
In accounting, this situation will be reflected as follows:

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

			Amount, rub.
The shortage of overalls was attributed to the guilty person at the current estimated cost
Written off the balance sheet cost of workwear
Compensated by the guilty person for the shortage in kind
Sets of overalls received as compensation for damage by the guilty person were taken into account

Reflection in the regrading accounting. When inventorying food products, regrading often occurs, in other words, a surplus of some products and a shortage of others.
In accordance with paragraph 83 of Order N 1365, the offset 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 it are similar in appearance or are packed in the same container (when they are released without unpacking the container).

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

Example 4
During the inventory in the canteen of the military unit, the following discrepancies were identified:
- excess sausage "Milk" - 3 kg (cost - 180 rubles / kg);
- shortage of "Doctorskaya" sausage - 3 kg (cost - 245 rubles/kg).
In this case, the shortage was formed due to sorting, in which the materially responsible person is to blame.
If, when offsetting shortages with surpluses after sorting, the value of the missing valuables is higher than the value of the valuables found in surplus, this difference in value shall be attributed to the guilty persons. Thus, 195 rubles should be withheld from a financially responsible person. ((245 - 180) rub. x 3 kg).
The following entry will be made in the accounting records:

* * *

Let us briefly formulate the main conclusions:
1. Inventory in the institutions of the Ministry of Defense is carried out in accordance with Order N 1365.
2. Based on its results, acts are drawn up on the results of the inventory of property and 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 N 1365).

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*(1) Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n.

"On Approval of the Procedure for Conducting an Inventory of Property and Liabilities in the Armed Forces of the Russian Federation"

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

MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION

ORDER
dated March 28, 2008 N 138

ON APPROVAL OF THE PROCEDURE FOR INVENTORY OF PROPERTY AND LIABILITIES 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.SERDYUKOV

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

ORDER
INVENTORY OF PROPERTY AND LIABILITIES IN THE ARMED FORCES OF THE RUSSIAN FEDERATION

I. GENERAL PROVISIONS

2. To conduct 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 conduct a one-time inventory with a large amount of work for inventory in individual subdivisions of military units, working inventory commissions may be created. The working inventory commissions are subordinate to the chairman of the inventory commission, who exercises control over their activities.

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

3. The personnel of the permanent inventory commission and working inventory commissions (hereinafter referred to as the inventory commissions) is approved by order of the commander of the military unit, which is mandatory brought against receipt to the chairman of the inventory commission and its members and is recorded in the register of control over 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 the inventory commissions, and contract servicemen and civilian personnel of various specialties who are not professionally related to the officials being inspected are appointed members of the inventory commissions.

For the period of work of the inventory commissions, the members of the inventory commission are released from the performance of their official duties in their positions.

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

4. The main objectives of the inventory are:

identification of the actual presence of property;

establishment of the state of the property and its evaluation;

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

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

5. Inventory commissions in the course of work:

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

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

check in subdivisions of military units (for 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 procedure for conducting an inventory in accordance with the order of the commander of the military unit;

the correctness of the indication in the inventory records (collation sheets) of the signs of non-financial and financial assets (name, type, brand and other signs);

correctness and timeliness of registration of inventory results.

6. Inventory consists of the following steps:

a) the first stage:

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

development and approval of the inventory plan;

obtaining receipts from financially responsible persons;

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

b) second stage:

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

execution (filling in) of inventory records (collation sheets, acts);

c) the third stage:

comparison of inventory data with budget accounting data;

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

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

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

drawing up an act on the results of the inventory;

issuance of an order by the commander of a military unit on the approval of the results of the inventory and on bringing the guilty officials to justice;

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

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

II. GENERAL INVENTORY RULES

8. Before the start of the work of the inventory commission:

the requirements of the legislation of the Russian Federation on liability for concealing revealed violations are brought 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 with bringing to them the goals and objectives of the upcoming inventory, the procedure and deadlines for the work of the inventory commission;

organization of the study by the inventory commission of the legislation of the Russian Federation on the organization and maintenance of control over financial and economic activities, organization and maintenance of budget accounting of property and liabilities;

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

the work plan of the inventory commission is developed, indicating the activities, the dates for the start and end of work, 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. Prior to the start of checking the actual availability of property, the inventory commission receives the latest incoming and outgoing primary accounting documents on the movement of property at the time of the inventory.

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

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

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

11. The actual presence of material assets is checked by determining the mass (weight), recalculating piece items, measuring volume, measuring fuel in tanks of cars, reservoirs and other containers, measuring material assets taken into account in meters, and in other ways.

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

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

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

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

The results of the inventory of fuel measurements in tanks of machines (aggregates), tanks and other containers are reflected in the statement of fuel measurements in 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 in the inventory records (collation sheets).

The results of weighing tare stocks are reflected in the weighing sheet of tare stocks (form according to OKUD 6002603). When inventorying a large number of goods by weight, the lists of weighing tare 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 the reweighing), the data of the statements of measuring fuel in the tanks of machines (aggregates), tanks and other containers, measuring the amount of fuel and lubricants when removing residues, weighing tare inventories are compared, and the verified result, together with acts and technical calculations are attached to the inventory records (collation sheets).

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 the accounted obligations are recorded in the inventory records (collation sheets).

14. Inventory lists (collation sheets) can be filled in both using automation tools and manually.

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

On each page of the inventory list (collation sheet), the number of serial numbers of the property and the total amount 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 the inventory lists (collation sheets) by crossing out the wrong entries and putting down the correct entries over the crossed out ones. Corrections must be agreed and signed by all members of the inventory commission and financially responsible persons.

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

On the last page of the inventory list (collation sheet) a note should be made on the verification of prices, taxation and calculation of totals signed by the persons who carried out this verification.

15. Inventory records (collation sheets) are signed by all members of the inventory commission and financially responsible persons, and in cases where working inventory commissions are created in the military unit, inventory records (collation sheets) are signed by members of this commission and financially responsible persons. At the end of the inventory list (collation 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 members of the commission and the acceptance of the property listed in the inventory list (collation sheet) for safekeeping.

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

16. Separate inventory lists (collation sheets) are drawn up for property that is in safekeeping, leased or received for processing.

17. If the inventory of property is carried out within a few days, then the premises where it is stored, when the inventory commission leaves, must be sealed (sealed). During breaks in the work of the inventory commission (lunch break, night time, for other reasons), the inventory lists (collation 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 records (collation sheets) after the inventory, they immediately inform the chairman of the inventory commission before opening the relevant premises for storing property. The inventory commission checks the indicated facts and, if they are confirmed, corrects the identified errors in the prescribed manner.

19. At the end of the inventory, the commander of the military unit may appoint control checks on the correctness of the inventory. Inspections are carried out with the participation of members of the inventory commission and financially responsible persons without fail before opening the relevant premises for storing property where the inventory was carried out.

The results of the 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 values (form according to OKUD) and are recorded in the register of control checks of the correctness of the inventory (form according to OKUD).

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

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

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

General provisions

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

In the event of 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 (collation sheet) and with a note in primary accounting records. documents signed by the chairman of the inventory commission.

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

Inventory of fixed assets, non-produced and intangible assets

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

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

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

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

25. When inventorying fixed assets related to real estate, as well as non-produced assets, it is checked, in addition, the availability of documents for the right to use these objects by the military unit.

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

Unrecorded objects identified during the inventory are valued at market value, taking into account depreciation, which is determined by the actual technical condition of the object. Information about the assessment and depreciation is drawn up by the relevant act.

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

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

The same type of fixed assets of the same value, which arrived at the same time in one of the divisions of the military unit and are recorded in the inventory card of the group accounting of fixed assets (form according to OKUD), in the inventory lists (collation sheets) are also carried out by groups by name with an indication of quantity.

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

30. A separate inventory list (collation sheet) is drawn up for fixed assets that have become unusable and cannot be restored. At the same time, the date of putting the objects into operation and the reasons that led to unsuitability are indicated.

31. Production and household inventory in operation is checked by examining 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 the 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 (collation sheets), which indicate the officials responsible for these items and bear their signatures.

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

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

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

34. Separately, fixed assets that do not belong to a military unit are checked: leased, held in custody. A separate inventory list (collation sheet) is compiled 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 inventorying intangible assets, the following is checked:

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

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

Inventory of inventories and finished products

37. Inventories (including finished products) are recorded in the inventory lists (collation sheets) for each item, indicating the type, group, quantity and other data.

38. An inventory of material reserves is carried out for each financially responsible person and for storage locations.

When storing inventories in different isolated premises with one financially responsible person, an inventory is carried out sequentially at the places of storage and after checking the premises are sealed (sealed), and the inventory commission moves to a new premises.

39. The inventory commission, in the presence of materially responsible persons, checks the actual availability of material reserves by measuring, re-weighing, recalculating them. It is forbidden to enter into the inventory lists (collation sheets) data from the words of financially responsible persons or according to accounting data without checking their actual presence.

40. If inventories were received during the inventory, the inventory list (collation sheet) indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the name of the inventories, the quantity, price and amount. On the receipt document signed by the chairman of the inventory commission (or, on his behalf, a member of the inventory commission), a mark "after inventory" is made with reference to the date of the inventory list (collation sheet) in which these values \u200b\u200bare recorded.

41. The container is entered in the inventory lists (collation sheets) by type, purpose and quality.

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

42. An inventory of those on the way, not paid on time by buyers, held in safe custody in the warehouses of other materially responsible persons, as well as shipped material stocks, consists in checking the validity of the accrued amounts on the corresponding accounts of budget accounting.

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

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

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

shipped inventories - copies of documents presented by buyers.

43. Inventory lists (comparison 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.

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

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

45. Special clothing, special footwear and other personal protective equipment sent for washing and repair should be recorded in the inventory list (collation 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 (collation list), but an act is drawn up for write-off indicating the time of operation, the reasons for the uselessness, the possibility of using these items for economic purposes.

47. An inventory of finished products is carried out in the same manner as the inventory of inventories.

Features of the inventory of precious metals and stones

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

49. Inventory is carried out:

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

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

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

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

51. The presence of products and materials with precious metals and stones that are in transit, transferred for processing to other organizations, but listed in the budget accounting of the military unit, is checked using shipping documents and separate inventory lists (acts) are drawn up for them. The inventory lists (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 the inventory is determined by mandatory checking the availability of these products and materials, their condition and comparing the data of budget accounting and accounting of the financially responsible person, and the existing scrap and solutions of precious metals are subject to mandatory weighing.

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

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

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

Information about valuables that do not belong to a military unit is recorded in a separate inventory list (collation sheet).

Inventory of financial investments

53. During the inventory of financial investments (shares, bonds, promissory notes (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 are established:

correct registration of securities;

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

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

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

55. An inventory of securities is carried out simultaneously with an inventory of cash on hand.

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

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

An inventory of securities deposited with specialized organizations consists in reconciling the balances of the amounts on the corresponding accounts of budget accounting in the military unit with the data of extracts from 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.

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

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

Inventory of construction in progress

59. When inventorying construction in progress, the following is checked:

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

construction in progress, not provided with sources of financing.

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

60. Based on the results of the inventory of capital construction in progress, inventory lists (comparison sheets) are compiled for each object, indicating its name, the amount of work performed in general for the object, for each individual type of work, structural elements, equipment and other costs, their costs, which are compared with budget accounting data reflecting the amount of actual costs for this object, and the reasons for deviations are identified.

61. Separate inventory records (collation sheets) are compiled:

for objects put into operation, but for the commissioning of which the relevant documents have not been issued;

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

The inventory lists (comparison sheets) for such facilities indicate the reasons for the delay in completing the commissioning of these facilities.

62. Separate inventory lists (comparison statements) are drawn up for objects that have been stopped by construction, as well as for completed design and survey work on stopped construction that are subject to write-off from the balance sheet, indicating the nature of the work performed, their cost, and the reasons for stopping construction.

Inventory of unfinished, discontinued and completed research and development work

63. When inventorying the costs of research, development work (R&D):

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

b) are revealed:

the actual availability 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 items;

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

64. Before conducting an inventory of costs, an inventory of contracts (state contracts) for the performance of R&D is carried out. When inventorying contracts (state contracts), attention is drawn to the material values that are included in the cost of R&D and, in accordance with contracts (state contracts) 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 for R&D .

65. The actual costs incurred for R&D must be confirmed by duly executed primary accounting documents (certificates of acceptance of work performed).

66. An inventory of R&D results is recorded in the inventory list (collation sheet) by stages, on an accrual basis.

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

for R&D in progress on the day of the inventory;

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

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

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

67. During the inventory of non-financial assets transferred by the customer for R&D, as well as non-financial assets remaining after R&D (separate stages of R&D), owned by 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);

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

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

name, quantity and valuation of non-financial assets acquired in the course 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 tolling raw materials and materials);

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

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

Calculation inventory

68. During the inventory of calculations, the validity of the amounts on the corresponding accounts of the budget accounting of the military unit, and the state of receivables and payables are checked.

69. The settlements 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 accounts of accounts 020500000 "Settlements with debtors on income", 020600000 "Settlements on advances issued", 020800000 "Settlements with accountable persons", 020900000 "Settlements for shortages", 021000000 "Settlements with other debtors", 030 "Settlements" are subject to verification with suppliers and contractors", 030300000 "Settlements on payments to budgets" and 030400000 "Other settlements with creditors".

70. The inventory commission makes a documentary check of the status and validity of the amounts on the accounts, establishes the causes of the debt and determines the possibility of reducing or eliminating it.

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

72. When checking the debt to the personnel of the military unit, the amounts of accounts payable for monetary allowance (salary) to be credited to the account of the depositors, as well as the amounts of overpayments to the personnel of the military unit with clarification of the reasons for the overpayment are revealed.

73. When inventorying accountable amounts:

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

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

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

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

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

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

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

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

an act of auditing 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 non-financial assets.

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

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

76. Discrepancies revealed 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 causes and nature of the identified deviations from budget accounting data and draws up an act on the results of the inventory (form according to OKUD) with proposals for resolving deviations.

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

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

MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION

ORDER

On Approval of the Procedure for Conducting an Inventory of Property and Liabilities in the Armed Forces of the Russian Federation

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. Recognize as invalid the Order of the Minister of Defense of the Russian Federation of 2008 N 138.

Appendix. The procedure for conducting an inventory of property and liabilities in the Armed Forces of the Russian Federation

Minister of Defense
Russian Federation
A. Serdyukov

Appendix
to the Order of the Minister of Defense
Russian Federation
dated October 16, 2010 N 1365

I. General provisions

1. This Procedure defines 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), the branches of the Armed Forces of the Russian Federation, the central bodies of military administration 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).
_____________
* Hereinafter 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 on the basis of the right of operational management and gratuitous use, as well as rented, in safekeeping and temporarily disposed of will be referred to as property.

2. The main objectives of the inventory are:

identification of the actual presence of property;

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

verification of the completeness of the reflection in the accounting of the obligations assumed.

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

3. The procedure and terms for conducting an inventory are determined by the commander of the military unit, except for cases when its conduct is mandatory.

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

before preparing annual budget reports;

when changing financially responsible persons;

upon detection of facts of theft, abuse or damage to property;

during the reorganization or liquidation of a military unit;

when conducting an audit of the financial, economic and economic 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 stipulated by the legislation of the Russian Federation.

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

In order to conduct a one-time inventory with a large amount 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 brought under signature to the chairman of the inventory commission and its members.

The composition of 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. For the period of work of the inventory commissions, the members of the inventory commission are released from the performance of their official duties in their positions.

The absence of at least one member of the inventory commission during the inventory is the basis for recognizing the results of the inventory as invalid. In this case, the commander of the military unit issues an order to amend the composition of the inventory commission.

7. Inventory commissions in the course of work:

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

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

check in subdivisions of military units (for 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 procedure for conducting an inventory in accordance with the order of the commander of the military unit;

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

the correctness of the indication in the inventory records (collation sheets) of the signs of non-financial and financial assets (name, type, brand and other signs);

correctness and timeliness of registration of inventory results.

II. General rules for conducting an inventory

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

a work plan of 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 work;

the members of the inventory commission are instructed with bringing to them the goals and objectives of the upcoming inventory, on the procedure and terms of work of the inventory commission;

the requirements of the legislation of the Russian Federation on liability for concealing revealed violations are brought to the attention of the members of the inventory commission against signature;

organization of the study by the inventory commission of the legislation of the Russian Federation on the 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.

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

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

The financial body that maintains 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 give receipts on the delivery to the financial authority of all incoming and outgoing primary accounting documents on the movement of property and on the absence of unreceived 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 availability of material assets is determined by weighing them by mass (weight), measuring volume and other methods using duly tested means for measuring mass and volume, as well as by measuring fuel in tanks of machines, tanks and other containers, recalculating piece items, measuring material values, measured in meters.

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

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

Inventory of material assets is carried out in the order of the location of the values in this room.

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

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

Missiles and ammunition stored in a standard (regular) container, if the latter is not broken and the factory marking and seal are clearly visible, are checked according to the data indicated in the marking, with a check for a sample of 1-2 percent from each batch.

Determining the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

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

12. The results of the inventory of measuring fuel in tanks of machines (assemblies), tanks and other containers are reflected in the statement of measuring fuel in 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 in the inventory records (collation sheets) (form according to OKUD 0504087).

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

13. The results of the inventory of tare stocks are reflected in the weighing sheet of tare stocks (form according to OKUD 6002603). When carrying out an inventory of a large number of tare material stocks, the lists of weighing tare material stocks are kept separately by one of the members of the inventory commission and the financially responsible person.

At the end of the working day (or at the end of the reweighing), the data of the weighing sheets of tare material stocks are compared, and the verified total is entered into the inventory list (collation sheet) (form according to OKUD 0504087).

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

14. Upon detection of material assets that have become unusable and not written off from the budget accounting, the commission makes proposals for their write-off and makes a note about this in the "Note" column of the inventory list (collation sheet). Write-off of the specified material values is carried out in the order established in the Ministry of Defense of the Russian Federation.

15. If, during the inventory, material assets are found, the data on which are not available in the accounting registers or do not correspond to reality, the inventory commission shall indicate the correct data or technical characteristics in the inventory lists.

If during the inventory of unaccounted material assets that do not have a valuation, before determining their value and reflecting on balance accounts, these material assets are subject to accounting on off-balance accounts 30 "Fixed assets that do not have a valuation" or 31 "Inventories that do not have a value estimates" at a conditional price of 1 ruble per unit.

16. Information about the actual availability of property and the reality of the accounted obligations are recorded in the inventory lists (collation sheets), drawn up in at least two copies.

The number of copies of inventory records (collation sheets) is determined by the inventory commission of the military unit. At the same time, it should be taken into account that one copy of the inventory list (collation sheet) is necessarily transferred to the financially responsible person, and the other copy of the inventory list (collation sheet) is sent to the financial and economic body that records property and liabilities.

In the event of a change of the financially responsible person, the person who accepted the property makes a note on the receipt of the property, and on the surrender - the person who handed it over. Inventories in this case are compiled in at least three copies.

Inventory lists (collation sheets) are signed by all members of the inventory (working) commission and materially responsible persons. At the end of the inventory list (collation 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 members of the commission and the acceptance of the property listed in the inventory list (collation sheet) for safekeeping.

Inventory lists (collation sheets) can be filled in both using automation tools and manually.

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

On each page of the inventory list (collation sheet), the number of serial numbers of material assets and their total number 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 (collation sheets) must be filled out clearly, without blots. Correction of errors is carried out in all copies of the inventory lists (collation sheets) by crossing out the wrong entries and putting down the correct entries over the crossed out ones. Corrections must be agreed and signed by all members of the inventory commission and financially responsible persons.

It is not allowed to leave blank lines in inventory records (collation sheets), blank lines are crossed out on the last pages.

On the last page of the inventory list (collation sheet) a note should be made on the price check, taxation and calculation of the totals signed by the persons who carried out this check.

17. Separate inventory lists (collation sheets) are drawn up for property that is in safekeeping, leased or received for processing.

20. Upon completion of the inventory, the commander of the military unit may appoint control checks on the correctness of the inventory. Inspections are carried out with the participation of members of the inventory commission and financially responsible persons without fail before opening the relevant premises for storing property where the inventory was carried out.

The results of the 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 recorded in the register 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 at the places of its storage (processing).

Control checks of the correctness of conducting inventories and selective inventories conducted 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 acceptance and release of material assets are suspended for the duration of the inventory.

In case of 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 with entry into a separate inventory list (collation sheet) (form according to OKUD 0504087) and with a note in primary accounting documents signed by the chairman of the inventory commission.

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

III. The procedure for conducting an inventory of certain types of property and liabilities

Inventory of fixed assets, non-produced and intangible assets

24. When inventorying fixed assets (non-produced assets), the following is checked:

availability 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;

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

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

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

27. If fixed assets were subjected to work on completion, additional equipment, reconstruction or modernization and at the same time the purpose of the fixed asset object was changed, a new purpose of the fixed asset object is entered into the inventory list (collation sheet).

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

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

Fixed assets of the same type of the same value that arrived simultaneously in one of the divisions of the military unit and are recorded in the inventory card of the group accounting of fixed assets (form according to OKUD 0504032), in inventory lists (collation sheets) (form according to OKUD 0504087) are reflected in groups by name indicating quantities.

31. Production and household inventory in operation is checked by examining 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 the inventory are temporarily outside the location of the military unit, are inventoried on the basis of accounting data until the moment of their temporary disposal.

If at the time of the inventory, the fixed asset 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 check is carried out with trips to the temporary location of the object.

34. When inventorying intangible assets, the following is checked:

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

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

Inventory of inventories and finished products

35. Inventories (including finished products) are recorded in inventory records (collation sheets) (form according to OKUD 0504087) for each item indicating the type, group, quantity and other data.

36. The inventories received during the inventory are recorded in separate inventory lists (collation sheets) (form according to OKUD 0504087), which indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the 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 mark "after inventory" is made with reference to the date of the inventory list (collation sheet) in which these values \u200b\u200bare recorded.

37. An inventory of inventories that are in transit, transferred for processing, not paid on time by buyers, held in safe custody in the warehouses of other materially responsible persons, as well as those shipped, consists in checking the validity of the accrued amounts on the corresponding accounts of budget accounting.

In fact, the missing inventory, reflected in the accounting and not being at the time of the inventory in the account of materially responsible persons, must be confirmed by duly executed documents:

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

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

shipped inventories - copies of documents presented to buyers.

38. For the indicated inventories, inventory lists (collation sheets) (form according to OKUD 0504087) are drawn up separately.

At the same time, the inventory lists (collation sheets) 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 reserves 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 data, date of transfer of valuables for processing, numbers and dates of documents;

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

39. The container is entered in the inventory lists (collation sheets) (form according to OKUD 0504087) by type, purpose and quality.

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

43. An inventory of finished products is carried out in the same manner as the inventory of inventories.

Features of the inventory of precious metals

45. An 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 during the use of precious metals;

once a year (as of January 1) of precious metals contained in purchased components, products, instruments, tools, equipment, weapons, military and special equipment that are in operation, as well as placed in storage places (including decommissioned );

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

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

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

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

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

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

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

Inventory of financial investments

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

correct registration of securities;

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

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

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

54. An inventory of securities is carried out simultaneously with an inventory of cash on hand.

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

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

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.

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

Inventory of construction in progress

59. When inventorying construction in progress, the following is checked:

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

availability of equipment intended for installation at facilities under construction and in the process of installation. If construction in progress includes equipment transferred for installation, but not actually started by installation, 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 the conservation of objects are clarified;

construction in progress, not provided with sources of financing.

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

61. Separate inventory records (collation sheets) are compiled (form according to OKUD 0504087):

for objects put into operation, but for the commissioning of which the relevant documents have not been issued;

for objects completed by construction, but not put into operation. The inventory lists (comparison sheets) for such facilities indicate the reasons for the delay in completing the commissioning of these facilities.

Inventory of unfinished, discontinued and completed research and development work

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

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

b) are revealed:

the actual availability 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 items;

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

c) checks are carried out for the availability of experimental devices and prototypes, assemblies, blocks and mock-ups of products, special technological, testing, instrumentation equipment, tooling, mathematical and software for this equipment, as well as other fixed assets used in R&D and paid at the expense of the customer's funds, non-financial assets transferred by the customer for R&D;

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

65. The actual costs incurred for R&D must be confirmed by duly executed primary accounting documents (certificates of acceptance of work performed).

66. When inventorying R&D, the volume of unfinished, terminated and completed R&D, as well as the degree of development of advances issued to the R&D performer, should be established. To do this, analyze the plan of scientific work, which contains a list of all R&D performed in the current year, as well as the timing of their implementation. Completed (completed) R&D (R&D stages) is 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 duly executed decision to stop work is checked. At the same time, the customer approves and pays for the actual costs incurred by the R&D contractor at the time of termination of work.

67. The inventory of R&D results is entered into the inventory list (collation sheet) by stages on an accrual basis.

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

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

for R&D in progress on the day of the inventory;

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

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

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

for discontinued R&D;

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

69. During the inventory of non-financial assets transferred by the customer for R&D, as well as non-financial assets remaining after R&D (separate stages of R&D), owned by 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 reflection in the budget accounting of non-financial assets; correctness and legality of registration of primary accounting documents for the transfer of non-financial assets by ownership.

70. Based on the results of the analysis and identification of the subjects of rights to the identified results of scientific and technical work, the inventory commission fills out the 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 the members of the inventory commission, registered as annexes to the protocol of the meeting of the inventory commission, and together with it they are transferred to the commander of the military unit.

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

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

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

name, quantity and valuation of non-financial assets acquired in the course 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 tolling raw materials and materials);

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

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

Calculation inventory

73. An inventory is subject to settlements of a military unit with the budgets of the Russian Federation, suppliers, buyers, accountable persons, depositors, other debtors and creditors. The corresponding accounts of the analytical accounting of accounts 020500000 "Income settlements", 020600000 "Calculations on advanced payments", 020800000 "Calculations with accountable persons", 020900000 "Calculations for shortages", 021000000 "Calculations with other debtors", 030200000 " obligations", 030300000 "Settlements on 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 on the accounts and the causes of the debt, establishes the possibility of reducing or eliminating it.

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

77. When inventorying accountable amounts:

the reports of accountable persons on issued advances 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 on account 020900000 "Calculations for shortages".

78. The results of the inventory of settlements are drawn up in an inventory list (form according to OKUD 050489), which lists the names of debtors (creditors), inventoried accounts, indicates the amount of receivables (accounts payable) in total, including those confirmed by debtors (creditors) and not confirmed by debtors (creditors) ), amounts of receivables (accounts payable) for which the limitation period has expired.

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

IV. Documentation of the inventory, the procedure for reflecting its results in budget accounting

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

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

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

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

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

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

an act of auditing 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;

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;

an inventory list of income settlements (form according to OKUD 0504091) - in the event of an inventory by a military unit - by the income administrator of income settlements;

an inventory list 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 objects of non-financial assets.

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

80. At the end of the inventory and their appropriate execution, the inventory lists (collation sheets) are transferred by the chairman of the inventory commission on the same day, and if the inventory is completed after the end of the working day, then the next day, by the start of work, to the financial and economic body where budget accounting is maintained property. Inventory lists (collation sheets) are transferred to the financial and economic body according to the list signed by the chairman of the inventory commission.

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

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;

capitalization of surpluses;

settlement of discrepancies in the actual availability of material assets against the data of budgetary accounting during regrading by mutually offsetting the surpluses and shortages that arose as a result of it.

83. The offset 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 it are similar in appearance or are packed in the same container (when they are released without unpacking the container).

In the event that, when offsetting shortages with surpluses for regrading, the value of the missing valuables is higher than the value of the valuables found in surplus, this difference in value is subject to attribution to the guilty persons.

Deputy Minister of Defense
Russian Federation
for financial and economic work
V.Chistova

Electronic text of the document
prepared by CJSC "Kodeks" and checked against:
mailing list

Topic number 3. "Documentation and

inventory in the military unit "

1. The procedure for conducting an inventory of property and obligations 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 Guidelines for military (ship) facilities in the Armed Forces of the Russian Federation” (as amended on 01.01.01).

2. Order of the Minister of Defense of the Russian Federation No. 000 dated 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 budgetary accounting in the Armed Forces of the Russian Federation”.

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

Internal control in the Armed Forces, it is a system for monitoring and checking the work of a military unit, formation, association of the Ministry of Defense of all branches of the armed forces in order to ensure the validity and effectiveness of the managerial decisions made by commanders and senior officers, identify deviations, errors, violations and eliminate them in a timely manner. Under internal control system is understood as a set of methods and procedures that allow to exercise control over the state property entrusted to the operational management. Among all the techniques and methods, it is impossible to ignore the conduct of planned and unscheduled inventories. We will consider the order of their conduct in military units when studying this topic.

Inventory- this is a procedure for periodic verification and documentary confirmation of the availability, condition and valuation of property and liabilities, carried out to confirm the reliability of accounting and reporting data. In addition, sudden unscheduled inspections allow financial services to control the accounting of property by financially responsible persons. The procedure for conducting an inventory of property and liabilities in the Armed Forces of the Russian Federation was approved Order of the Ministry of Defense of the Russian Federation.

The procedure for conducting an inventory

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

In order to conduct a one-time inventory with a large amount of work in individual subdivisions of military units, working inventory commissions. They report to the chairman of the inventory commission, who controls their activities.

The personal composition of the permanent inventory commission and the working inventory commissions is approved by order of the commander of the military unit. Data on its composition must be brought against receipt to the chairman of the inventory commission and its members, and registered in the register of control over the implementation of orders for inventory (form according to OKUD 0317019), which is conducted by the chairman of the inventory commission.

Deputy commanders of military units are appointed chairmen of inventory commissions. The members of the inventory commissions are contracted military personnel and civilian personnel of various specialties who are not professionally related to the officials being checked.

The inventory consists of the following three stages, each of which performs certain actions.

Stages	Current events
	Issuance of an inventory order, which indicates the composition of the inventory commission, the timing and types of inventory property and obligations; Development and approval of the inventory plan; Obtaining receipts from financially responsible persons; Determination of balances of property and liabilities according to budget accounting data
	Identification, weighing, measuring, counting and checking the actual presence of property and liabilities; Registration (filling in) of inventory records (collation sheets, acts)
	Comparison of these inventory materials with budget accounting data; Identification of discrepancies, determination of the reasons for deviations of current estimates from accounting ones; Drawing up a statement of discrepancies based on the results of the inventory; Preparation of proposals for the reflection and budgetary accounting of the results of the inventory; Drawing up an act on the results of the inventory; Issuance of the order of the commander of the military unit on the approval of the results of the inventory and on the prosecution of guilty officials Making accounting entries in the accounting registers based on the results of the inventory

Before starting to check the actual availability of property, the commission must receive the latest report on the movement 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 the credentials. Financially responsible persons must submit receipts stating that by the beginning of the inventory, all expenditure and receipt documents for property have been handed over to the accounting department or transferred to the commission, all valuables that have come under responsibility have been credited, and those that have been retired have been written off. Similar receipts are also given by persons who have received accountable amounts for the acquisition or powers of attorney to receive property.

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

Fixed assets, non-produced and intangible assets;

Financial investments;

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

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

In the event that the presence of precious metals in the composition of the equipment cannot be verified, it is established according to accounting, technical documents or on a commission basis.

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

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

Availability of equipment intended for installation at facilities under construction and in the process of installation. If construction in progress includes equipment transferred for installation, but not actually started by installation, 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 the conservation of objects are clarified;

Construction in progress, not provided with sources

financing.

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

Based on the results of the inventory of capital construction in progress, inventory lists (comparison sheets) are compiled for each object, indicating its name, the amount 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 the data budget accounting, 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 desk of a military unit is carried out in accordance with clause of the Procedure for maintaining an inventory, as well as with the fulfillment of the requirements set forth in the Procedure for conducting cash transactions in the Russian Federation, approved by Decision of the Board of Directors of the Bank of Russia dated 01.01.2001 No. 40. The commission must check the safety and availability of:

money documents.

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

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

Correct registration of securities;

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

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

Timeliness and completeness of reflection in budget accounting for

received income from securities.

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

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

Calculation inventory

During the inventory of calculations, the validity of the amounts on the corresponding accounts of the budget accounting of the military unit, and the state of receivables and payables are checked.

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

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

"Settlements with debtors on income";

"Calculations with accountable persons";

"Calculations for shortages";

"Settlements with other debtors";

"Settlements with suppliers and contractors";

00 “Other settlements with creditors”.

The inventory commission makes a documentary check of the status and validity of the amounts on the accounts, establishes the causes of the debt and determines the possibility of its reduction or liquidation.

When checking the debt to the personnel of the military unit, the amounts of payables for monetary allowance (salary) to be credited to the account of the depositors are revealed, as well as the amounts of overpayments to the personnel of the military unit with clarification of the reasons for the overpayment.

When inventorying accountable amounts:

Reports of accountable persons on issued advances 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 on the account

"Deficit Calculations".

The results of the inventory of settlements are drawn up inventory list, which lists the names of debtors (creditors), inventoried accounts, indicates the amounts of receivables (accounts payable) - total, including those confirmed by debtors (creditors) and not confirmed by debtors (creditors), the amounts of receivables (accounts payable) for which the deadlines have expired statute of limitations.

2. Documentation of inventory results

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

act of inventory of securities (f. 0504081);

act of inventory of balances in cash accounts
(f. 0504082);

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

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

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

cash inventory act (f. 0504088);

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

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

The act on the results of the inventory indicates the numbers and dates of the acts of inventory (collation sheets), on the basis of which it was drawn up. The basis for its compilation is a statement of discrepancies based on the results of the inventory (f. 0504092). The act is signed by members of the commission and approved by the head of the institution.

The most common mistakes
related to inventory

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

Types of detected errors and violations	Consequences of violations
The order of the head to conduct an inventory was incorrectly executed: the date of the inventory, the composition of the commission, the list of inspected property are not indicated.	Clause b of the Inventory Procedure is violated, and, as a result, this order is not a 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	The 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. The violations identified as a result of the inventory can be challenged by presenting documents drawn up during the period of the inventory.
Totals are not displayed on each page of the inventory (numerical values in words, the number of serial numbers and the amount of material values, the total in natural terms)	Clause 14 of the Inventory Procedure is violated, and therefore, there is a possibility of unauthorized corrections of the inventory results
There are no signatures of the financially responsible person in the forms in which they are provided	Clause 15 of the Inventory Procedure was violated. It is impossible to file a claim against the financially responsible person
Errors and corrections are not signed and not certified by members of the inventory commission	Clause 14 of the Inventory Procedure was violated. Corrections are invalid
Inventory lists contain empty lines after the approval of the results	Clauses 14, 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 inventory records are stored is not closed to unauthorized persons

It should be noted that the strict observance of the inventory procedure, the correct execution of documents will be the key to a confident position of the members of the commission in the event of disputable 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 accounts of accounting. If the commission found discrepancies between the actual balances of material assets identified during the audit and the balances reflected in the accounting accounts, then a collation statement should be drawn up.

Excess property identified during the inventory is accounted for at market value, which means the amount of money that can be received as a result of the sale of these assets as of the date they are accepted for accounting (clause 21 of Instruction No. 000n (Instruction on budget accounting, approved by Order of the Ministry of Finance RF n.)). The market value of the property must be documented. Price lists of trading organizations or data provided by an independent appraiser can serve as confirmation.

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

Debit of accounts 1 "Fixed assets", 1 "Intangible assets", 1 "Inventories"

Account credit 1 "Other income"

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

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

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

Account credit 1 "Decrease in inventories"

The shortfall in excess of these norms must be compensated by the guilty persons. For the amounts of shortages and theft attributed to the perpetrators, drawn up in the prescribed manner, the materials must be transferred for filing a civil claim or initiating a criminal case in accordance with the legislation of the Russian Federation. At the same time, they are obliged to provide the inventory commission with detailed explanations 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 theft is specified in accordance with the writ of execution. The shortage due to the perpetrators is reflected in the wiring (clause 172 of Instruction No. 000n):

When writing off debts, it should be borne 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, reduced or longer in comparison with the general period.

Write off accounts payable with the following entries:

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

Debit of account 1 “Settlements on assumed obligations” Credit of account 1 “Extraordinary income from operations with assets”

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

with assets"

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

Debit of account 1 “Settlements on payments to budgets” Credit of account 1 “Extraordinary income from operations with assets”

Write-off of other debt:

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

Write off accounts receivable in accordance with clause 233 of Instruction No. 000n with the following entry:

Debit account 1 "Extraordinary income from operations with assets"

Account credit 1 "Settlements with income debtors".

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

Within five years, the debt to the debtor written off the balance sheet is accounted for on the off-balance account 04 “Written 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 debtors. The amounts subsequently received in repayment of this debt are debited from this account and are subject to transfer to the income of the corresponding budget. Analytical accounting for the account is maintained in the card of accounting for 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 the receivables for paid services rendered to organizations in the amount of rubles. due to the elimination of the latter.

In accounting, these transactions will be reflected as follows:


Debt of debtor organizations written off
Accounts receivable off balance sheet

Order of the Minister of Defense of the Russian Federation of June 16, 2005 N 235 (as amended on May 27, 2016) of the Russian Federation of December 31, 2004 N 909

Judicial practice and legislation - Order of the Minister of Defense of the Russian Federation of June 16, 2005 N 235 (as amended on May 27, 2016) On measures to implement the Decree of the Government of the Russian Federation of December 31, 2004 N 909

Minister of Defense Order 365

Documents of the Ministry of Defense of the Russian Federation

Order of the Minister of Defense of the Russian Federation dated October 20, 2014

Order 1365 of the Secretary of Defense

More facts:

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Geopolitics

Order of the Minister of Defense of the Russian Federation of October 16, 2010 N 1365 "On approval of the Order in the Armed Forces of the Russian Federation"

Inventory Commission

Preparatory activities

Taking inventory

Documenting

Reflection in accounting of inventory results

* * *

MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION

ORDER dated March 28, 2008 N 138

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

ORDER INVENTORY OF PROPERTY AND LIABILITIES IN THE ARMED FORCES OF THE RUSSIAN FEDERATION

I. GENERAL PROVISIONS

II. GENERAL INVENTORY RULES

III. PROCEDURE FOR 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 the inventory of precious metals and stones

Inventory of financial investments

Inventory of cash and monetary documents, strict reporting forms

Inventory of construction in progress

Inventory of unfinished, discontinued and completed research and development work

Calculation inventory

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

Appendix. The procedure for conducting an inventory of property and liabilities in the Armed Forces of the Russian Federation

I. General provisions

II. General rules for conducting an inventory

III. The procedure for conducting an inventory of certain types of property and liabilities

Inventory of fixed assets, non-produced and intangible assets

Inventory of inventories and finished products

Features of the inventory of precious metals

Inventory of financial investments

Inventory of funds and monetary documents, strict reporting forms

Inventory of construction in progress

Inventory of unfinished, discontinued and completed research and development work

Calculation inventory

IV. Documentation of the inventory, the procedure for reflecting its results in budget accounting

ORDER
dated March 28, 2008 N 138

ORDER
INVENTORY OF PROPERTY AND LIABILITIES IN THE ARMED FORCES OF THE RUSSIAN FEDERATION