Inventory accounting of exhibits in the museum. On approval of instructions for accounting, storage, use and write-off of museum objects of the museum fund of the Republic of Kazakhstan. Book of registration of acts of issuance for permanent use

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Accounting for museum funds

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

GIM-KP 1245

I-S 137

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

As in the preparation of accounting books, before recording in the inventory, the inventory card(cards of scientific description), duplicating its columns. Inventory cards, arranged in ascending order of numbers, form a card index, identical in its functions to an accounting one.

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

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

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

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

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

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

Dating, place of creation and existence;

Species (for natural science collections);

Material and manufacturing method;

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

Social and ethnicity

Belonging to a specific historical person;

Typological features;

State of conservation.

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

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

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

The main functions of the EFZK are:

Examination of identified cultural values;

Estimation of their cost in case of procurement;

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

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

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

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

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

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

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

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

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

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

The EFZK, within its competence, has the right:

Inform the museum management on issues within its competence;

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

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

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

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

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

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

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

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

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

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

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

Attached to the protocol:

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

Expert opinions of third-party specialists;

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

A copy of the temporary storage act;

Photos (if necessary);

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

provide for the following registration:

In the book of receipts of the main fund;

In inventory books;

Special inventory books.

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

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

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

Structural divisions of legal entities performing

individual museum functions.

Museums that do not have adequate conditions to provide

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1 - FZK protocol with a designated weapon sign.

2 – certified copy of the purchase agreement

3 – owner’s statement, act

5 – documents on the owner’s ownership

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The BB act must contain:

Purpose of issuance

Issue date

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

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

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

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

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

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

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

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

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

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

Not having a full set of accounting designations

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

Without the written consent of users or owners;

For private individuals, with the exception of string musical

instruments and bows from the State Collection of unique

musical instruments.

In accordance with subparagraph 35-4) of Article 7 of the Law of the Republic of Kazakhstan dated December 15, 2006 “On Culture” I ORDER:
1. Approve the attached Instructions for registration, storage, use and write-off of museum objects museum fund Republic of Kazakhstan.
2. The Department of Culture and Art of the Ministry of Culture and Sports of the Republic of Kazakhstan, in accordance with the procedure established by law, ensures:
1) state registration of this order with the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days after the state registration of this order, sending copies of this order for official publication in the information and legal system “Adilet” and periodical printed publications on electronic media with the attachment of a paper copy certified by the official seal for inclusion in the reference control bank of regulatory legal acts of the Republic of Kazakhstan in in electronic format, certified by an electronic digital signature of a person authorized to sign this order, with a paper copy certified by the official seal attached;
3) placement of this order on the Internet resource of the Ministry of Culture and Sports of the Republic of Kazakhstan after official publication;
4) submission to the Department of Legal Service of the Ministry of Culture and Sports of the Republic of Kazakhstan of information on the implementation of the activities provided for in this paragraph within ten working days from the date of implementation of the activities.
3. Control over the implementation of this order is assigned to the supervising Vice Minister of Culture and Sports of the Republic of Kazakhstan.
4. This order comes into force from the date of its first official publication and applies to relations that arose from January 1, 2016.

Minister of Culture and Sports
Republic of Kazakhstan A. Mukhamediuly

Approved by order
Minister of Culture and Sports
Republic of Kazakhstan
dated December 7, 2015 No. 372

Instructions for accounting, storage, use and write-off
Republic of Kazakhstan

1. General Provisions

1. These Instructions for accounting, storage, use and write-off of museum objects of the museum fund of the Republic of Kazakhstan (hereinafter referred to as the Instructions) detail the procedure for accounting, storage, use and write-off of museum objects of the museum fund of the Republic of Kazakhstan (hereinafter referred to as museum objects).
2. The following basic concepts are used in these Instructions:
1) museum fund - a set of cultural values ​​located in the funds of state museums, museum-reserves and other state organizations and belonging to the Republic of Kazakhstan;
2) fixed assets - a set of cultural values ​​that are in permanent use of state museums, museum-reserves and other state organizations and belong to the Republic of Kazakhstan;
3) temporary fund - a set of cultural assets that are in temporary use of state museums, museum-reserves and other state organizations and belong to the Republic of Kazakhstan;
4) museum item - a cultural value removed from its environment and moved to a museum.

2. Accounting for museum objects

3. Accounting for museum objects involves two stages:
1) primary registration of museum objects;
2) inventory of museum objects.

Paragraph 1. Initial registration of museum objects

4. Upon initial registration:
1) museum items are activated. Activation is carried out on the day of receipt or issue of museum objects and is issued:
an act of acceptance of museum objects for permanent or temporary use in the form in accordance with Appendix 1 to these Instructions;
an act of issuing museum items for permanent or temporary use in the form in accordance with Appendix 2 to these Instructions.
The acts specified in this subclause are registered in the Book of Registration of Acts of Acceptance for Permanent Use, the Book of Registration of Acts of Issuance for Permanent Use, the Book of Registration of Acts of Acceptance for Temporary Use, the Book of Registration of Acts of Issuance for Temporary Use (hereinafter referred to as the Registration Books) in the forms according to appendices 3, , , to this Instruction.
2) Activation when accepting museum items is carried out on the basis of recommendations;
3) when accepting museum items, information about museum items, with the exception of museum items made of precious metals and precious stones, is entered into the Book of Receipts of the Main Fund or the Book of Receipts of the Temporary Fund (hereinafter referred to as the Book of Receipts) using the forms in accordance with Appendix 7 to this Instruction.
When entering information in the receipt books, each museum item is assigned one serial registration number, and each collection of a museum item is assigned a number with a fraction, based on the number of items that make up the collection.
When accepting a collection of museum objects, a collection inventory of museum objects is drawn up in accordance with Appendix 9 to these Instructions.
5. Receipt books and registration books are kept in handwritten form. For daily use, a copy of the receipt books is generated in electronic form.
6. Before filling out, the receipt books and registration books are laced together, the sheets are numbered, signed by the museum director, the chief curator, the head of the accounting department and sealed with the museum’s seal.
7. On the first of January of each year, after making the last entry in the receipt books and registration books, an inventory of books is compiled in the form in accordance with Appendix 10 to these Instructions.
8. When accounting for museum items, the quantity of each museum item, including collections, is measured in units. Each museum object or collection is assigned one code, consisting of the abbreviated name of the museum, the first letter of the material from which the museum object is made, numbers assigned according to the Book of Receipts of the Main Fund and according to the Inventory Book of Accounting of Museum Items (hereinafter referred to as the Inventory Book of Accounts), compiled according to the form , in accordance with Appendix 11 to these Instructions.
9. The code of the museum item is clearly marked on the museum item without disturbing it appearance, in handwritten or printed form or in any other form using modern technology. For museum items accepted for temporary use, the code is affixed using a label.
10. When updating the cipher, all previously affixed ciphers on museum objects are retained.

Paragraph 2. Inventory of museum objects

11. Inventory of museum objects includes:
1) scientific inventory of museum objects;
2) checking for the presence of museum items.
12. All museum objects received into the main fund of the museum are subject to scientific inventory.
13. After the initial registration of museum objects, information about museum objects is entered into the Inventory Book and a code is entered.
An inventory card is drawn up for each museum item in the form in accordance with Appendix 12 to these Instructions.
14. Depending on intended purpose, contents, museum objects are divided into the following groups:
1) material sources;
2) natural historical monuments;
3) archaeological collections;
4) anthropological collections;
5) numismatic collections (coins, orders, medals, tokens, signs, posters, treasures, paper money);
6) ethnographic collections;
7) products made of metal, wood, mineral, porcelain, ceramics, glass, limestone, gypsum, marble, fabrics, leather;
8) weapons, furniture;
9) visual sources (painting, graphics, sculpture, decorative and applied arts and photographs);
10) written sources (handwritten and printed documents, rare books);
11) film materials and sound recordings;
12) memorial complexes;
13) museum objects made of precious metals and stones;
14) biological and zoological museum objects.
15. An inventory book is kept for each group of museum objects.
16. When entering information about museum objects into the Inventory Accounting Book, each museum object is assigned one serial number, and each collection of museum objects is assigned a number with a fraction, based on the number of items that make up the collection.
17. The inventory book is kept in handwritten form.
18. Before filling, the inventory accounting book is laced, the sheets are numbered, signed by the directors of the museum, the chief curator, the head of the accounting department and sealed (if any) of the museum.
19. After making the last entry about museum objects, the Inventory Book is subject to inventory. When compiling new Inventory Books, the previous ones are preserved and not destroyed.
20. Reconciliation for the presence of museum objects is carried out in accordance with the reconciliation schedule approved by the director of the museum.
21. The reconciliation schedule indicates the following deadlines:
1) in museums with up to three thousand museum objects - annually;
2) in museums with up to thirty thousand museum objects - once every three years;
3) in museums with from thirty to three hundred thousand museum objects - once every five years;
4) in museums with from three hundred to five hundred thousand museum objects - once every seven years;
5) in museums with from five hundred thousand to one million museum objects - once every ten years;
6) in museums with over one million - once every fifteen years.
22. Based on the results of reconciliation for the presence of museum objects, a reconciliation report for the presence of museum objects is drawn up in the form according to Appendix 13 to these Instructions.

3. Storage of museum objects

23. Museum objects are placed in premises in compliance with:
1) temperature and humidity conditions;
2) light mode.
24. The air temperature during complex storage of various museum objects is set within +18 o Celsius (hereinafter referred to as C).
25. In the storage facilities of museum objects during their complex storage, the air temperature is set to no higher than +20 o C (with a relative humidity of up to 53%).
26. In rooms where museum objects are located, the air temperature is set within:
1) not higher than +12 o C - for museum items from black and white photographic materials;
2) not higher than +5 o C - for museum items made from color photographic materials;
3) from +16 o C to +25 o C for museum objects made of wax and plasticine;
4) not lower than 0 o C for museum items made of precious and semi-precious stones and amber.
27. During complex storage of museum objects, the relative air humidity is set in the range from 50 to 65%.
28. For storing museum objects, relative air humidity is set within the following limits:
1) from 37% to 50% for archaeological museum objects that have corrosion products in the form of chloride compounds;
2) from 40 to 50% for museum items made from photographic materials.
29. To record the temperature and humidity of the air, psychrometers, hygrometers, thermometers and other devices are installed in each room where museum objects are located.
30. Temperature and air humidity indicators are taken into account twice a day, at the same time.
31. If the temperature and humidity conditions of the room have high humidity, then minimum distance between the wall and the equipment is at least ten centimeters, in case of low humidity, general humidifiers are used.
32. In museum premises, museum objects should not be exposed to sunlight.
33. For all types of graphics, books, handwritten materials, photographs, fabrics, botanical and zoological collections, leather, the illumination of museum premises should be within 50-75 lux, for all other museum objects - 75 lux.
34. For the storage of oil and tempera paintings, as well as museum objects made of bone, systematic lighting (natural or artificial) in the daytime is necessary.
35. When filming video or taking photographs in museum premises, museum objects should be controlled from heating. Light sources should be no closer than four meters from museum objects, and the light should be turned on for a minimum time (no more than 3-5 minutes). It is unacceptable to increase the air temperature in the museum premises where the filming is taking place by more than 2 o C.
36. Photography of museum objects using electronic flash is not carried out.
37. Storage of paintings is carried out in the following ways:
1) paintings without frames are hung on strong cords or on metal strips with movable hooks. One end of the cord is secured to a metal rod attached to the top of the wall, the other end is passed through two rings screwed into the picture frame and then tied to the rod;
2) pictures in frames are hung on stationary (fixed) or retractable panels covered with a large metal mesh. Hanging pictures on the grid is done using hooks. One end of the hook is fixed into a ring screwed into the picture frame, the other - into a mesh cell. Anti-corrosion coating is provided in the nets and hooks;
3) paintings on canvas and works of art are stored on boards, racks with slots for each work;
4) paintings on thick boards (in particular, ancient Russian paintings) are stored on racks with a lattice floor (base) for air circulation purposes. The flooring of the planks lies perpendicular to the plane of the works. On the vertical wall of the rack there are special individual cells with slopes, covered with fabric;
5) paintings on canvas stretched on a stretcher are stored on top of the slatted floor, forming a second flooring of slats. For large-sized works, bearings are installed between the slats in order to ease friction when installing and removing paintings from the rack;
6) paintings without frames are stored in stacks on thick boards with dowels according to size, paintings are placed face down. Cushions made of canvas and cotton wool are placed between the paintings;
7) paintings on canvas without frames are stored according to size, paintings are placed face down, without spacers;
8) oil paintings are stored on a special shaft.
In rooms where paintings are stored, the passages between the shelves are installed in stacks of at least one meter wide.
38. Up to ten paintings are stored on one shaft.
Rollers for rolling works of easel oil painting are made of dry material with a smooth surface in the following parameters:
1) shaft diameter from 50 centimeters or more (for duplicate paintings and paintings with body painting from 50 to 70 centimeters);
2) the length of the shaft is from 5 to 10 centimeters greater than the width of the picture;
3) the shaft frame is covered with plywood, then with wrapping paper;
4) the diameter of the circles attached to both ends of the shaft must exceed the diameter of the shaft, so that the picture screwed onto the shaft is at least 10-15 centimeters from the floor.
It is not recommended to store large paintings on shafts for more than two to three years without checking their safety. To avoid sagging and deformation, the shaft with the patterns rolled onto it is stored in a horizontal position. Twice a year the shaft is rotated around its axis by 180 degrees.
39. Paintings made using tempera and glue painting techniques, as well as mixed media, are stored in glass.
40. In the exhibition, paintings are displayed under glass. To prevent the glass from touching the painting, wooden, cardboard or cork spacers 2-5 millimeters thick are placed along the edges.
41. The graphics are attached to the half of the passe-partout that does not have a window, on paper hinges (legs), which are glued from the back to the upper edge of the museum object and the passe-partout.
42. Handwritten books (on parchment and paper) are stored in cabinets that protect them from light and dust.
Old handwritten and old printed books are stored in covers or boxes.
Certificates (on parchment or paper) are stored in folders, horizontally, in cabinets or racks.
43. Museum objects made from minerals of the group of sulfur compounds and salts are stored in wide-necked jars with ground-in stoppers.
44. Museum objects made of fabric are stored according to the type of material in closed cabinets and drawers; fabrics are stored wrapped in mikalent paper.
45. Museum items with gold, silver, pearl and other embossed embroidery and fur decorations are stored separately, each item is wrapped in mica paper, with a spacer of several layers of mica paper between the items.
46. ​​Museum items made of leather are stored in cabinets, with the exception of those made of particle boards. Inside the cabinet:
1) clothes are stored on hangers with cotton pads at the corners;
2) hats are stored in separate boxes. To protect against deformation, hats are put on blanks;
3) shoes are stored on wooden blocks stuffed with soft paper;
4) leather equipment, the harness is stored on wooden round brackets.
47. Wooden sculptures, large caskets, spinning wheels are stored on racks and shelves.
48. Large and medium-sized sculptures are stored on podiums, stands, and shelves.
49. Museum objects made of porcelain, ceramics, glass, limestone, plaster, and marble are stored on shelves in glass cabinets.
50. Museum objects made of non-ferrous and ferrous metals are stored separately from objects made of precious metals.
51. Firearms and bladed weapons are stored in premises equipped with a security alarm.
52. Numismatics (coins, medals, orders, tokens, badges) are stored in cabinets equipped with flat drawers - trays. The height of the box is 3-5 centimeters. The boxes are filled with tin, cardboard, and plastic boxes 1.5-2 centimeters high (without lids), width and depth 1 centimeter greater than the size of museum objects.
53. Negatives and transparencies are stored in metal cabinets and boxes with slots, each museum item is placed in a thick paper envelope.
54. Positives are stored in photo paper bags of appropriate sizes, no more than 10 pieces in one bag.
55. Films are stored in standard iron boxes, films with sound recordings are stored in cardboard boxes.
56. Magnetic tapes are stored in primary packaging or cardboard boxes placed vertically on wooden racks.
57. Optical compact, removable disks are stored in special plastic containers in cabinets.
58. Metal geological exploration tools (geological hammers, chisels, lightweight drilling kits and others) are stored on smooth surfaces.
59. Imprints of plants, insects, fish and other organisms are stored in cotton wool, in boxes or drawers.
60. Soil monoliths are stored in boxes placed against the wall at an angle, and soil samples taken for chemical analysis are stored in glass jars with a ground stopper.
61. Herbariums are stored in folders, in cabinets with tightly closing doors, in hermetic cabinets or boxes.
62. Zoological museum objects are stored in the following ways:
1) skins of fur-bearing animals - in hanging cabinets;
2) stuffed animals and birds - in cabinets with glass doors that close tightly or on shelves. They are arranged without touching each other, according to zoological classification;
3) stuffed carcasses of birds and mammals - in chests;
4) zoological museum objects fixed in alcohol or formaldehyde - in glass jars, in closed cabinets.
63. Anthropological museum objects are stored:
1) skulls - in cabinets on shelves;
2) skeleton bones - in separate boxes;
3) hair - in glass test tubes, closed with stopper and cotton wool, and washed with ether;
4) skeletal bones received for storage from permafrost conditions until final preservation - in freezers at a temperature of at least 18 o C.

4. Use of museum objects

64. Museum objects are used for:
1) exposure;
2) scientific research;
3) photography and video filming;
4) concert activities.
65. Museum objects are not used if they are dilapidated.
66. Transportation of museum objects is carried out in accordance with the recommendations of the stock-purchasing (stock-selection) commission.
67. When transporting museum objects, all museum objects are placed in boxes in groups with inserted wooden cages or in boxes wrapped in soft paper separately from each other. Parts of museum objects are wrapped separately from each other and packed in one box.
Inside the boxes or boxes there are museum objects:
1) made of precious metals and stones, placed in special cases;
2) made of metal and weapons are wrapped in soft paper or placed in special cases or covers. Before packaging, they are cleaned of dust and lubricated with gun oil. The inlay is sealed with paper or gauze soaked in molten wax or paraffin;
3) made of brocade or with gold and silver embroidery, spread out across the entire width in large cardboard boxes, buttons and sewn decorations on clothes are wrapped in soft paper, iron parts are removed if possible and wrapped in soft paper;
4) wool and fur are wrapped in soft paper treated with pest control agents. Before packaging, the fur is combed with a comb;
5) leather is wrapped in soft paper. Before packaging, museum objects are lubricated with softeners (castor oil, lanolin, emulsion of glycerin with egg yolk). Leather shoes are stuffed with soft material and dried before packaging.
68. When packing museum items, the following is provided:
1) isolation of each museum object;
2) the absence of excessive pressure on each museum object;
3) complete immobility of museum objects.

5. Write-off of museum objects

69. A museum item is subject to write-off in accordance with the recommendations of the stock-purchasing (stock-selection) commission in the following cases:
1) destruction of a museum object;
2) transfer for permanent use to state museums and government organizations;
3) exchange with state museums and government organizations.
In case of transfer for permanent use to state museums and state organizations or exchange of a museum item with state museums and state organizations, a transfer and acceptance certificate is drawn up.
70. Based on the recommendation of the stock-purchasing (stock-selection) commission, an act on the write-off of museum objects is drawn up in the form according to Appendix 14 to these Instructions.
71. The write-off act is approved by the director of the museum and sealed with the seal (if any) of the museum.
72. After approval of the act, in the “notes” column of the Fixed Fund Receipt Book, entries are made about the write-off of the museum item, including the date and number of the write-off act.
When writing off non-core museum items, after recording in the “notes” column of the Fixed Fund Receipt Book, museum items are transferred free of charge to other government organizations.

Annex 1

use and disposal
museum objects of the museum fund
Republic of Kazakhstan

"I affirm"
Director
_______________________
(full name of the museum)
"" _______ 20__

Acceptance certificate
museum objects into permanent or
for temporary use

This act was drawn up "" ______ 20 in three
copies that
__________________________________________________________ in person
____________________________________________________________________
accepted, and __________________________________________________________
(FULL NAME. individual or
__________________ represented by __________________________________________
Name legal entity) (full name position)

donated the following museum items for permanent or temporary use
items:
(Underline whatever applicable)

Museum item code

Price of a museum item (in tenge)

Note







In total, according to the act, the following were accepted: _________________ units of museum items for
(in numbers and words)
total amount (in tenge) _______________________
(in numbers and words)

Reason: (date, stock-purchase protocol number
(stock selection) commission)

List of attached documents (if available):

Signatures of the persons drawing up this act ___________________________________
(Full name, signature of the person who submitted the documents)

Appendix 2
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

"I affirm"
Director
_______________________
(full name of the museum)
"" _______ 20__

Certificate of issuance
museum objects for permanent or temporary use

This act was drawn up on ______________ 20, stating that
____________________________________________________________ in person
(name of the state museum)

(last name, first name, patronymic (if available) (hereinafter referred to as full name), position)

handed over until " " 20_______, and ________________________ in the person of
(when issued for temporary use) (name of legal entity)
_____________________________________________________________________
(full name position)

accepted for permanent or temporary use the following museum objects
items based on
(Underline whatever applicable)

special permission authorized body in the field of culture or
local executive body region (city of republican
values, capitals).
(Underline whatever applicable)

Name and brief description of the museum item, its manufacturing technique, size

Museum item code

Preservation of a museum object

Note







Total transferred under the act: ___________________ units of museum objects
(in numbers and words)
Signatures ________________________________________________

(on back side sheet when issued for temporary use)

The issuance is subject to the following conditions:
1. Museum items issued under this act must be returned
to the museum ________________________ no later than the deadline established
by this act and without any prior requirement.
2. Packaging and transportation of the issued museum item
is made at the expense of _____________________________________________________________________
3. Issued museum objects are returned in the same condition as
what they were at the time of their issue.
In case of loss or partial damage of issued exhibits
_____________________________________________________________________
_____________________________________________________________________

undertake to reimburse the cost of the lost or the cost of restoration.
4. Within deadline temporary use of museum
objects, museum
_____________________________________________________________________
ensures that museum objects are stored in
_____________________________________________________________________
appropriate conditions, for which he allows a representative of the museum to
_____________________________________________________________________
inspection of materials without hindrance and follows all his instructions in
_____________________________________________________________________
regarding storage conditions.

I have read the terms and conditions: __________________________________________
(signature of the person accepting the museum item)

Appendix 3
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Book of registration of acts of acceptance for permanent use

Appendix 4
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Book of registration of acts of issuance for permanent use

Appendix 5
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Book of registration of acts of acceptance for temporary use

Recording date

Act number

Brief description of the museum subject

Number of museum items

subject

Period of use

Return mark










Appendix 6
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Book of registration of acts of issuance for temporary use

Recording date

Act number

Brief description of the museum subject

Number of museum items

Source of museum income subject

Period of use

Return mark

Note, signatures of the persons who accepted the test takers










Appendix 7
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Book of receipts of the main fund

Recording date

Source and date of receipt, number of the act of acceptance of the museum object for permanent use

Name and brief description of the museum item (author, date, place of origin, inscriptions, etc.)

Number of museum items

Material and technique for making museum subject

Size, total weight for museum items made of precious metals and stones

Cost (upon purchase) of museum subject

Note











Appendix 8
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Book of receipts of the temporary fund

Recording date

Name and a brief description of the museum item (material, manufacturing technique, size, total weight, state of preservation)

Number of museum items

Number and date of the act of temporary acceptance of the museum item use

Deadline for returning a museum item

Name of the unit or department that accepted the museum item

Notes on the return of the museum item (date, place)

Note










Appendix 9
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Collection inventory of museum objects

Name and description of the museum item

Material and technique for making a museum item

Size, total weight of the museum item

Description of the state of preservation of the museum object

Note







Collection name: _________________________________________________;
Number of items in the collection: _________________________________;
Collection cost: ______________________________________________;
Date and place of discovery of the collection: _______________________________;

Number of the act of accepting museum objects permanently/temporarily
use or act of issuing museum objects for permanent use
temporary use:___________________;
Serial number according to the book of receipts of the fixed fund or according to the book
income of the temporary fund: _____________________________________;

Date of compilation of the inventory: __________________________________________

Appendix 10
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Inventory of books

Name, code, book number

Number of assigned numbers in the book

Start and end date of book entry

Note

excluded

current

Total








Appendix 11
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Inventory book of museum items
_______________________________________________
(fixed fund or group “_________”)

Recording date

Number according to the book of receipt of the fixed fund

Code of museum objects

Origin of the museum object

Material, technique for making a museum item

Size and total weight (for precious metals and stones)

State of preservation of the museum object

Source of receipt, receipt document, price

Number and code of the museum item according to the old canceled inventory books of the museum

Note

Appendix 12
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

Inventory card ___________________________________
(name of museum item)

Full name of the museum: __________________________________________
Structural unit of the museum: _____________________________________

1. Date and serial number of the museum item according to the book
fixed fund revenues_______________________________________________.
2. Inventory number of the museum item and classification group_________________________________________________.
3. Old inventory number of the museum item (if available)
____________________________________________________________________.
4. Descriptions of the museum item:
1) place for a photo (or attached);
2) material and manufacturing technique;
3) size, total weight and fineness for precious metals and
stones;
4) main features (shapes, purposes, structure, cut,
color, plot, composition, artistic style, image, lettering,
seals, signs and others)___________________________________________.
5. State of preservation of the museum item: _______________.
6. Publications, use: ______________________________.

Date of compilation: " "20
Compiled by: _________________________________________________

Note:
When compiling an inventory card and description of museum
items consisting entirely of precious metals and stones (including
including coins, products), in the “material” column it is indicated
name of precious metals and stones from which it is made
item, in the column “size and total weight” the height, width,
depth of the object (if the object is of a regular round shape - its
diameter) with an accuracy of 1 millimeter. Weight indicated: for
precious metals and stones weighing up to 100 grams with an accuracy of 0.01
gram; over 100 grams - with an accuracy of 0.1 grams, the weight of precious
stones - accurate to 0.01 carats. Large one-piece museum pieces
objects are weighed with the accuracy allowed by the scales, which
a reservation is made.

Appendix 13
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

"I affirm"
Director
_________________________
(full name of the museum)
"" _______ 20__

Act
checks for the presence of museum objects

from "____" ______________ 20

This act was drawn up in accordance with the order of the director ____________
(full name of the museum)
No. ___ dated "" ______ 20 "_________________________________"
(order title)

based on the results of the verification for the presence of museum objects
the following is established:

According to ___________________________________________________________
(name, book number and (or) act)
on " "________ 20__ there are only ____________ museum units
(in numbers and words)
items, including: _____________________________ museum items.

In fact, as a result of the reconciliation of museum objects for “ ”________ 20__
year there are only _____________________ museum units
(in numbers and words)
items, including: ________________________________ museum items.
(name, accession number, brief description)

In total, ____________ museum items were identified (list attached).

This act was compiled by: 1)_________________________________________
(last name, first name, patronymic (if available), position, signature)

Appendix 14
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan

"I affirm"
Director
_______________________
(full name of the museum)
"" _______ 20__

Act on write-off of museum objects No.
from "____" ___________20___

Chairman of the commission ______________________________________________
(last name, first name, patronymic (if available) (hereinafter referred to as full name)
Members of the commission: _____________________________________________________
(Full names of all commission members)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________

based ________________________________________________________
(destruction of a museum object, transfer for permanent use
_____________________________________________________________________
government organizations, exchange with government organizations)

have drawn up this act in duplicate, on the write-off of the museum items listed below

Name and brief description of the museum item

Number of museum items

Inventory number of a museum item according to the book of receipt of the main fund

Cost of a museum item

State of conservation of a museum object

Note








Total ____________________ units of museum objects
(in numbers and words)

Chairman of the commission:______________________
(signature, full name)

How to ensure legal protection of museum collections. Accounting for museum objects is the most important area of ​​museum activity, since the funds of any museum require physical and legal safety.

Accounting for museum collections provides legal protection for museum objects and plays an important role in their study and use.

The accounting documentation in the museum performs the functions of identifying and registering museum collections that are in the public domain.

It provides legal protection for museum objects and plays an important role in their study and use.

Attention! New samples are available for download: ,

The main thing in the material

The museum's accounting documentation is strict reporting documentation; it must be kept on paper - both printed (acceptance and issuance acts) and handwritten (receipt books, inventory books) and provided in the original.

Accounting documentation can be duplicated on electronic media, but in this form it does not have legal status.

Basic documents of state accounting of museum funds

The main accounting documents for museum collections are acts of acceptance, acts of issuance, receipt books and inventory books. All information about the museum’s accounting documentation and the rules for its execution are contained in the Instructions for the accounting and storage of museum valuables located in state museums of the USSR (Chapter III. State accounting of museum funds) 1985.

✪ How to automate accounting for a museum, read in the Culture System.

No changes or additions have been made to this manual since then. In 2008, a project for a new, more full instructions on the organization of acquisition, accounting, storage, restoration and use of museum objects and museum collections of the Museum Fund of the Russian Federation, but it remained a project. On the base general instructions the museum can develop internal instructions.

The accounting department (or sector) is responsible for recording museum objects and compiling accounting documentation in the museum. The correctness of accounting is controlled by the head of the accounting department and the chief curator of the museum.

Acts of acceptance and issuance are primary juristic documents accounting (Section of the Instructions for accounting and storage of museum valuables located in state museums of the USSR “The procedure for receiving and issuing items received by the museum”). Any movement of museum objects, starting from their arrival at the museum, is necessarily documented by these acts.

The transfer of museum objects that is not documented in documents is prohibited.

Acts are drawn up both for intra-museum movement (for example, for the transfer of an item to restoration workshops, if the museum has them, or transfer from one curator to another, transfer to a curator from an exhibition curator), and for the transfer of an item to exhibitions in other museums, to restoration workshops , for examination, etc.

For example, before items from the Lighting Equipment fund were given out for exhibition in another museum, they had to be restored.

An act of internal transfer of objects was drawn up from the custodian of the Lighting Equipment Foundation to the artist-restorer, after which the objects were transferred to the restoration workshop located in our museum.

Books of receipts and inventory books - accounting of museum funds (sections of the Instructions for accounting and storage of museum valuables located in state museums of the USSR “Registration of new acquisitions” and “Scientific inventory of museum objects”).

The purpose of the receipts book is to register an item that has entered the museum under a certain serial number, a brief description of this item, by which it can be found and identified in the event of loss or theft.

Inventory books: accounting of museum funds

All items received by the museum for permanent storage, after activation and consideration at a meeting of the stock purchasing commission, are entered into the receipt book of the main or auxiliary fund within a month. Entry into the receipts book is the first step in recording a museum item.

The purpose of the receipts book is to register an item that has entered the museum under a certain serial number, a brief description of this item, by which it can be found and identified in the event of loss or theft. The number of the receipts book is immediately stamped on the item itself and is indicated in the act of accepting the item into the museum.

✫ Where museum items should be insured and what to do if an insured event occurs, find out in the Culture System

Inventory books are filled in during the inventory - the main form of study, description and scientific identification of museum objects.

All museum objects received for permanent use by the museum are subject to inventory.

Museum items are divided into funds within the main fund and recorded in the inventory book of a specific fund. Each book of the fund has its own code (for example, the inventory book of the “Written Sources” fund has the code “PI”, the inventory book of the “Painting” fund has the code “F”, etc.).

Before making an entry in the inventory book, a museum employee examines the item, describes it, after which he enters the item into the inventory book and assigns an inventory number to it. This number is then entered in the receipts book in a separate column and placed on the item itself.

For example, our museum purchased a collection of miniatures. It was included in the Book of Acquisitions, and now the curator of the Graphics and Painting collections studies it, describes the objects in detail, studies scientific literature, and explores the history of the objects.

How to make sure that the museum has reliable security, the procedure in the magazine “Handbook of the head of a cultural institution”

Rules for drawing up acts and filling out books

Acceptance acts and issuance acts are drawn up on a computer according to a specific template. They indicate the place of drawing up the act, the date, from whom or to whom, by whose order, for what purpose and for what period the item was accepted or transferred.

The acts indicate the items being accepted or issued, they are given a brief description, the size, material, technique, safety of the item, its mounting (in a frame or under glass), the previous number of the item (if it came from another museum) is indicated in the act of acceptance, code and the number according to the receipt book, as well as the number of the scientific inventory upon issue.

When accepting an item for permanent use, its price is also indicated if it has an appraisal (it was ordered or purchased for a fee).

Acts are approved by the director of the museum, and in his absence - by the person replacing him. After signing and approval by the director, the acts are sealed with the museum’s seal.

Acts are drawn up in several copies (at least three). The first copy remains with the chief custodian or in the accounting department; the second - transferred to the department to which the item was transferred for storage or from which it was issued (if storage is carried out by department); the third - is handed over against receipt to the person who handed over or accepted the item.

✔ Inventory of inventory books and receipt books, download the template in the Culture System.

Separately numbered acts of permanent and temporary storage are filed in two different files of acceptance acts or in two different files of issuance acts in chronological order. At the end of the year, the acts are numbered by page, laced up, sealed with a seal and left for storage in the museum. All acts are subject to registration in special books of registration of acts.

The receipt books and inventory books of the museum must be numbered, laced and sealed with the seal of a higher institution before they are filled out, and also signed by a representative of this institution.

Acts, receipt books and inventory books of the museum must be filled out legibly, clearly, without blots, erasures or corrections.

Corrections to entries in these documents are allowed only in extreme cases. If changes need to be made, this is done with a red pen. Old (crossed out with only one line) and new entries must be clearly legible. A corresponding entry is made about corrections on the same page.

It is certified by the director and chief custodian (head of funds), head. accounting department, financial responsible person and is sealed with the seal of the museum.

The columns of the receipts book and inventory book are filled out as follows:

  • in the column “Description of the item” - its name is given;
  • the size of the object is indicated in cm (for rectangular objects the height and width are indicated, for round objects - diameter, for volumetric objects - height, width and depth);
  • All existing defects (breaks, cracks, chips) are entered in the “Safety” column.

Responsibility for incorrect or incomplete accounting is regulated by internal museum documentation, which is developed by each museum individually, taking into account its specifics: Regulations on the accounting sector and job descriptions employees of this department.

As a rule, all responsibility for maintaining accounting documentation rests with the head of the accounting sector (department), and the degree of responsibility of other employees is established by job descriptions, internal labor regulations and an employment contract.

Material verified by Aktion Culture experts

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

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

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

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

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

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

From 30 to 300 thousand – once every 5 years;

From 300 to 500 thousand – once every 7 years;

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

Over 1 million – once every 15 years.

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

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

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

The following documents are attached to the availability verification report.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Loss of museum objects (shortage);

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

Exclusions (write-offs) of museum objects;

Establishing the substitution of museum objects.

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

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