Every organization conducts an inventory at least once a year. material assets. To do this, it is necessary to appoint a special commission from among authorized employees and issue an order to conduct an inventory. The procedure and schedule for conducting an inventory in the organization must be fixed in accounting policy for accounting purposes (clause 4 of PBU 1/2008). However, an inventory commission is created for each specific case. Its composition, powers, as well as the timing of the inventory must be enshrined in a separate internal act of the organization.
IN budgetary organizations Through an inventory, it becomes possible to check the availability and condition of property. Compare property data since the last inspection with the results as of the current date, identify the nature and reasons for possible discrepancies. And based on the data obtained, evaluate the correctness and compliance of the accounting carried out at the enterprise. In general, the reasons and procedure for inventory in the budget and commercial organization approximately the same.
When is inventory needed?
A sample order for inventory is usually required in some cases listed in clause 27 of Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, in particular:
- before compiling annual report;
- when appointing new financial responsible persons, including in connection with the transfer of property to third parties;
- after thefts or emergency situations natural or man-made (fires, floods, explosions, etc.).
Typically, the order to begin an inspection is issued by the head of the organization, either scheduled or unscheduled. The person responsible for such an event is usually Chief Accountant or another accounting employee. A special commission is engaged in counting material assets, the members of which must be familiarized with the relevant local act upon signature.
Inventory order form
The main document of the inventory process is the order. Therefore, we will consider it in more detail and learn how to compose this document correctly. A unified sample of an inventory order for 2019 can be found in Resolution No. 88 of the State Statistics Committee of Russia dated August 18, 1998. Form No. INV-22 is a universal form that can be used by organizations of all forms of ownership. The form can be used both during scheduled and appointment unscheduled inspections material assets.
Sample of filling out an order to conduct an inventory of 2019 in budgetary institutions
Form of order to conduct inventory according to form No. INV-22
If for some reason this form is not suitable, you can develop your own. The main thing is that it is enshrined in the company's accounting policy. An arbitrary sample order for inventory of material assets 2019 may look something like this:
In any case, the document must contain the following: required details and information:
- company name;
- date of preparation and document number;
- the purpose of the inspection and what it will concern: goods, fixed assets, money, accounts receivable, all property of the company;
- divisions and departments of the company in which the inspection will be carried out: warehouse, store, accounting or the entire company as a whole;
- period and duration of the event - from what date to what date, when to provide the results of verification actions;
- composition of the commission and full name its chairman (the commission, in addition to the company’s employees, can include third-party auditors);
- details of the manager who signed the document.
After publication, the local act must be registered in a special journal to record control over the implementation of such decisions. Its recommended form can be taken from Goskomstat Resolution No. 88 (Form No. INV-23) or developed independently. All employees listed in it must be familiarized with the order. They can sign the acquaintance directly on the form or on a separate sheet of acquaintance with the document, which is filed with the order.
Step-by-step instructions for drawing up an order
Step 1. Specify the name of the document.
Step 2. In the appropriate fields, enter the name of the organization (IP), indicate OKPO, and write the date of compilation.
Step 3. Fill out the main part of the order. Here you should clarify the type of inspection and its purpose, as well as list the members participating in the event inventory commission and its chairman. Their first and middle names can be abbreviated.
Step 4. We indicate which material assets and in which departments and separate divisions companies should be checked.
Step 5. We indicate the exact timing of the inspection with its start and end dates.
Step 6. We inform you about the reasons for the need to inventory valuables.
Step 7. We indicate the deadline for submitting the audit results to the accounting department.
Step 8. We certify the document from the manager.
Step 9. Assign a number and register it in a special journal.
Step 10. We introduce it to all interested parties, including employees of departments and divisions where the inspection will take place.
Results of inspection of goods and materials and another order
At the end of the procedure for calculating and comparing the results, members of the commission must properly document the results of the inspection. All identified discrepancies must be recorded in the results record sheet (form No. INV-26) from Goskomstat Resolution No. 26 dated March 27, 2000. And after discussing the results and the inventory commission making a verdict, which is recorded in a special protocol, the manager must issue another order to this time about the results of verification activities and the results that were achieved. The reaction of the head of the company to the proposals of the commission members and orders on necessary actions. This could be: additional verification, sanctions for perpetrators, introduction of additional security measures. The same local act appoints employees responsible for its implementation, who should also be familiarized with the document for signature. Control over the execution of orders is usually left to the director of the company.
"On the procedure for providing free financial assistance for the construction (purchase) of housing and payments monetary compensation for renting (subletting) residential premises to military personnel of the Armed Forces Russian Federation"
MINISTRY OF DEFENSE OF THE RUSSIAN FEDERATION
ORDER
dated April 21, 1997 N 150
ON THE PROCEDURE FOR PROVIDING FREE FINANCIAL ASSISTANCE FOR THE CONSTRUCTION (PURCHASE) OF HOUSING AND PAYMENT OF MONETARY COMPENSATION FOR RENTING (SUBLETTING) RESIDENTIAL PREMISES TO MILITARY SERVICEMEN OF THE ARMED FORCES OF THE RUSSIAN FEDERATION
dated March 24, 2001 N 129)
In pursuance of Decree of the Government of the Russian Federation of June 26, 1995 N 604 “On the procedure for providing gratuitous financial assistance for the construction (purchase) of housing and payment of monetary compensation for renting (subletting) residential premises to military personnel and citizens discharged from military service,” I order:
1. Provide free financial assistance for housing construction to military personnel undergoing military service by contract<*>registered as in need of improvement living conditions at the place of military service and who have joined housing construction (housing) cooperatives or engaged in the construction (purchase) of individual residential buildings, in the amount of:
having a total duration of military service from 10 to 25 years - 75 percent of the cost of residential premises owned by housing construction (housing) cooperatives, or the cost of construction (purchase) of individual residential buildings in this region;
having a total duration of military service of 25 years or more - 100 percent of the cost of residential premises owned by housing construction (housing) cooperatives, or the cost of construction (purchase) of individual residential buildings in a given region.
2. To pay military personnel who are not provided, according to established standards, with residential premises suitable for permanent or temporary residence, at the place of their military service, at the expense of the Ministry of Defense of the Russian Federation, monthly monetary compensation for the rental (sublease) of residential premises in the amount stipulated by the contract rental (sublease) of housing, but no more:
When three or more family members live together with these military personnel, the amount of monetary compensation will be increased by 50 percent. (as amended by Order of the Minister of Defense of the Russian Federation dated March 24, 2001 N 129)
3. Approve:
Instructions on the procedure for providing military personnel with free financial assistance for the construction (purchase) of housing (Appendix No. 1 to this Order);
Instructions on the procedure for paying military personnel monthly monetary compensation for renting (subletting) residential premises (Appendix No. 2 to this Order).
4. Deputy Ministers of Defense of the Russian Federation, commanders-in-chief of the branches of the Armed Forces of the Russian Federation, commanders of district troops, fleets, armies and flotillas, commander of the Military Space Forces, heads of main and central departments of the Ministry of Defense of the Russian Federation, commanders of formations and military units, heads of institutions, military educational institutions, enterprises and organizations of the Ministry of Defense of the Russian Federation, military commissars, ensure control over compliance with the procedure established by this Order for providing free financial assistance to military personnel for the construction (purchase) of housing (hereinafter referred to as gratuitous financial assistance) and paying them monetary compensation for renting (subletting) residential premises, as well as for the intended use Money for the specified purposes.
5. To the head of construction and quartering of troops - Deputy Minister of Defense of the Russian Federation, together with the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation:
ensure development within three months standard projects individual residential buildings recommended to military personnel for their construction using gratuitous financial assistance, and technical and economic requirements for them;
organize planning and distribution of allocations for the provision of gratuitous financial assistance, analysis and presentation of established reporting, and implementation of preliminary and subsequent control over the correct use of these allocations.
6. The General Staff of the Armed Forces of the Russian Federation (GOMU) to organize work to provide military personnel with free financial assistance and pay them monetary compensation for renting (subletting) residential premises, planning and financing related expenses, monitoring the correct and intended use of funds :
create in the Main Housing and Operations Directorate of the Ministry of Defense of the Russian Federation a group of three people (including two military personnel) at the expense of the number of central military control bodies, organizations and military units for the construction and quartering of troops;
introduce one military position into the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation, financial and economic departments of districts (fleets), housing and operational service bodies of districts, fleets, the Caspian Flotilla at the expense of the number of corresponding housing and operational service bodies.
7. Military commissars issue to citizens discharged from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staffing measures with a total duration of military service of 10 years or more, the necessary certificates in the prescribed form(Appendix No. 3 to this Order) on the total duration of military service for submission to the executive authorities of the constituent entities of the Russian Federation (local self-government bodies) when deciding on the allocation of funds for the construction or purchase of housing or payment of monetary compensation to these citizens for rent (sublease) residential premises.
8. Declaring that Order of the Minister of Defense of the Russian Federation of 1994 N 331 has lost force.
9. Control over the planning, financing and use of funds to provide gratuitous financial assistance shall be entrusted to the Main Housing and Operations Directorate of the Ministry of Defense of the Russian Federation and the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation.
Control over the planning, financing and use of funds for paying monthly monetary compensation to military personnel for renting (subletting) residential premises shall be entrusted to the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation.
10. The order is sent to a separate military unit, institution, military educational institution, enterprise and organization of the Ministry of Defense of the Russian Federation, military commissariat of the region and city (without regional division).
Minister of Defense
Russian Federation
I. RODIONOV
INSTRUCTIONS
ABOUT THE PROCEDURE FOR PROVIDING FREE FINANCIAL ASSISTANCE TO MILITARY SERVICEMEN FOR THE CONSTRUCTION (PURCHASE) OF HOUSING
1. In accordance with Decree of the Government of the Russian Federation of June 26, 1995 N 604, gratuitous financial assistance for the construction (purchase) of housing (hereinafter referred to as gratuitous financial assistance) is provided to military personnel who are registered as in need of improved housing conditions at the place of military service and who have joined housing construction (housing) cooperatives<*>or carrying out the construction (purchase) of an individual residential building at the place of military service or chosen permanent residence in another area in accordance with current legislation.
<*>In the text of this Instruction, housing construction (housing) cooperatives are understood as voluntary associations of citizens for their joint participation own funds in the construction (reconstruction, purchase) and subsequent operation of the house (houses). Housing and construction (housing) cooperatives are a type of consumer cooperatives and belong to non-profit organizations.
Free financial assistance is provided to a serviceman at the place of his military service at the expense of the Ministry of Defense of the Russian Federation only once in the order of priority, taking into account the time of registration as in need of improved housing conditions.
When determining whether military personnel need to improve their living conditions, one should be guided by current legislation.
2. Free financial assistance is provided within the social norm for housing area established by the constituent entities of the Russian Federation, taking into account additional living space or an additional room provided in accordance with current legislation individual categories military personnel.
In accordance with the Law of the Russian Federation of December 24, 1992 N 4218-1 “On the Fundamentals of Federal Housing Policy,” the social standard for housing area is equivalent to minimum size provision of residential premises, which is established by state authorities of the constituent entities of the Russian Federation depending on the achieved level of housing provision, family composition, the types of residential premises used in social housing buildings and other factors.
Living space, exceeding the social norm for housing space, taking into account additional living space provided in accordance with current legislation to certain categories of military personnel, is paid for by military personnel.
3. If military personnel in need of improved housing conditions own apartments (rooms) or individual residential buildings (part of a house), gratuitous financial assistance is provided only in terms of payment for the area that is missing from the established social norm for housing area, taking into account the additional living space provided in in accordance with current legislation to certain categories of military personnel, or subject to the transfer of ownership of these residential premises to the housing and operational authorities of the Ministry of Defense of the Russian Federation, in the amounts specified in Article 1 of this Order.
4. The amount of gratuitous financial assistance is calculated:
a) those who have joined housing construction (housing) cooperatives - based on the cost of construction of the apartment provided in prices at the time the house was put into operation. In this case, the cost of construction is determined taking into account possible compensation payments housing construction (housing) cooperatives from the budgets of executive authorities of the constituent entities of the Russian Federation;
b) those carrying out the construction of an individual residential building - based on the duly approved estimated cost its construction (without outbuildings) within the cost of constructing a residential building in a given region or the cost of one square meter housing in prices at the time of project approval;
c) those purchasing an individual residential building - based on book value an individual residential building (without outbuildings) within the limits of the cost of constructing a residential building in a given region (the cost of one square meter of housing) and the typical consumer qualities of housing in prices at the time of purchase of a residential building.
5. To receive free financial assistance, military personnel who are registered as needing improved housing conditions at their place of military service submit a report in the order of subordination, with a certificate from the military unit attached to it.<*>on the total duration of military service and the composition of the soldier’s family according to the established model, which is considered by the relevant housing commission.
<*>
The housing commission of a military unit, based on the results of consideration of received reports from military personnel, compiles in the established form (Appendix No. 1 to this Instruction) and submits for approval to the commander of the military unit a list of military personnel to provide free financial assistance for the construction (purchase) of housing (hereinafter referred to as the list).
The list approved by the commander of the military unit is submitted to the housing maintenance authority. The latter summarizes and, according to subordination, submits the indicated lists to the housing and operational service body of the district, fleet, and Caspian Flotilla. The housing and operational service bodies of the districts, fleets, and the Caspian Flotilla are in the Main Housing and Operational Directorate of the Ministry of Defense of the Russian Federation.
The housing commissions of the central military administration bodies of the Ministry of Defense of the Russian Federation, based on the results of consideration of received reports of military personnel serving in these military administration bodies, compile and submit the indicated lists for approval by the relevant commanders-in-chief of the branches of the Armed Forces of the Russian Federation, the commander of the Military Space Forces, and other relevant commanders central military administration bodies of the Ministry of Defense of the Russian Federation. The Housing Commission of the General Staff of the Armed Forces of the Russian Federation submits this list for approval to the Chief of the General Staff of the Armed Forces of the Russian Federation - the First Deputy Minister of Defense of the Russian Federation or his first deputies. The lists approved by the above-mentioned officials are sent to the Main Housing and Operations Directorate of the Ministry of Defense of the Russian Federation.
6. Planning allocations from federal budget for the provision of gratuitous financial assistance, as well as notification of the assignment of funds to the housing and maintenance service authorities, is carried out in the prescribed manner.
In accordance with the estimate of the Ministry of Defense approved by the Minister of Defense of the Russian Federation, further distribution of funds for the provision of gratuitous financial assistance is carried out directly in the districts, in the fleets for military units stationed on their territory.
The distribution of assignments of funds for the provision of gratuitous financial assistance is formalized by lists approved by the commanders of district troops, fleets, and the Caspian Flotilla, which are the main planning document for providing gratuitous financial assistance to military personnel for the next year.
Extracts from the approved lists (hereinafter referred to as extracts) are sent through subordinate bodies of the housing and maintenance service to military units at the place of military service of the military personnel on the lists, and serve as a document guaranteeing the provision of free financial assistance when these military personnel become members of the housing construction ( housing) cooperative or construction (purchase) of an individual residential building, as well as the basis for the commander of a military unit to issue an order to provide them with free financial assistance.
The distribution of funds for the provision of gratuitous financial assistance to military personnel serving in the central bodies of military administration is documented in a list approved by the Minister of Defense of the Russian Federation. Extracts from the list approved by him are sent by the Main Housing and Operations Directorate of the Ministry of Defense of the Russian Federation to the Chief of the General Staff of the Armed Forces - the First Deputy Minister of Defense of the Russian Federation or his deputies, the commanders-in-chief of the branches of the Armed Forces of the Russian Federation, the commander of the Military Space Forces, and other relevant heads of central military bodies Directorate of the Ministry of Defense of the Russian Federation.
Military personnel indicated in the lists and who did not receive free financial assistance in this year, are subject to inclusion in the lists for priority receipt next year.
7. The military personnel indicated in the extracts received by the military unit are represented through the housing commission of the military unit (garrison) to the allowance bodies of the housing and maintenance service, and the latter - to the bodies of the housing and maintenance service of the districts, fleets, the Caspian flotilla, and military personnel undergoing military service service in the central bodies of military command, through the housing commissions of the relevant central bodies of military command - to the Main Housing and Operational Directorate of the Ministry of Defense of the Russian Federation the following documents:
a) those who have joined housing construction (housing) cooperatives:
a certificate from the board of the housing construction (housing) cooperative about the size and cost of the living space provided;
a certificate of delivery of housing at the previous place of military service or an obligation to rent (transfer ownership) of housing in the prescribed form (Appendix No. 2 to these Instructions);
an extract from the minutes of the meeting of the housing commission of the military unit (garrison) on the provision of free financial assistance;
b) carrying out the construction of an individual residential building:
documents confirming the right of the serviceman to the development site;
permission from local authorities to carry out the construction of an individual residential building;
design - estimate documentation;
agreement construction contract By approximate form(Appendix No. 3 to these Instructions);
a copy of the contractor's license to carry out construction activities;
a certificate from the military unit about the total duration of military service and the composition of the serviceman’s family;
a certificate of rental housing at the previous place of service or an obligation to rent (transfer ownership) of housing in the prescribed form (Appendix No. 2 to these Instructions);
extracts from the financial personal account and house register (in case permanent residence a serviceman and his family members in a residential area);
an extract from the order of the commander of the military unit on the provision of free financial assistance;
c) those purchasing an individual residential building:
a copy of the document confirming the seller’s ownership of the residential building purchased by the military personnel;
a copy of the license to carry out real estate activities (when purchasing an individual residential building from an organization);
contract for the purchase and sale of an individual residential building, providing for settlement with the seller after state registration this transaction, in approximate form (Appendix No. 4 to these Instructions);
bureau certificate technical inventory with characteristics of the technical parameters of an individual residential building (without outbuildings), its assessment inventory value, and that the house is not mortgaged, is not under arrest (ban);
a certificate from the military unit about the total duration of military service and the composition of the serviceman’s family;
a certificate of renting out housing at the previous place of service or an obligation to rent out housing (transfer of ownership) in the prescribed form (Appendix No. 2 to these Instructions);
extracts from the financial personal account and house register (in the case of permanent residence of a serviceman and his family members in a residential area);
an extract from the minutes of the meeting of the housing commission of the military unit;
an extract from the order of the commander of the military unit on the provision of free financial assistance.
When constructing (purchasing) in cases established by current legislation, housing in a location other than the place of military service of military personnel, in addition to those listed in this article documents are provided with certificates from the executive authorities of the constituent entities of the Russian Federation on the cost of construction (one square meter) in the chosen place of permanent residence of an apartment or individual residential building with an area corresponding to the social norm for housing area established by the constituent entities of the Russian Federation, taking into account additional living space for a military personnel, as well as about the social norm for housing area established in a given region or a duly certified extract from the normative act by which this norm is established.
Officials Housing and maintenance service authorities who have received the documents listed in this article are obliged to ensure their safety.
8. To transfer funds, the housing and operational service bodies of districts, fleets, the Caspian Flotilla listed in Article 7 of this Instruction and documents prepared accordingly are submitted to the financial and economic departments of the districts, fleets, Caspian Flotilla, and the Main Housing and Operational Directorate of the Ministry of Defense Russian Federation - to the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation.
After checking the submitted documents in the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation and the financial and economic departments of the districts, fleets, and the Caspian Flotilla, the funds allocated for the provision of gratuitous financial assistance are transferred by bank transfer according to payment orders accepted by the relevant bodies of the housing and maintenance service:
during the construction (purchase) of apartments in houses of housing construction and housing cooperatives - to the current account of the housing construction (housing) cooperative;
during the construction of an individual residential building on a contractual basis - to the contractor’s bank account;
when purchasing an individual residential building - to the account of the seller specified in the purchase and sale agreement.
9. The Main Directorate of Military Budget and Financing of the Ministry of Defense of the Russian Federation, financial and economic departments of districts, fleets, the Caspian Flotilla, through their subordinate financial and economic bodies, notify the commanders of military units at the place of service of military personnel about the actual transfer of funds towards gratuitous financial assistance. listed on the payments made.
The Main Housing and Operations Directorate of the Ministry of Defense of the Russian Federation notifies the relevant housing commissions of the central military administration bodies about the transfers of funds made.
Based on notices financially - economic departments districts, fleets, the Caspian flotilla, the relevant housing commissions of military units at the place of military service of military personnel make decisions on their exclusion from the lists of those in need of improved housing conditions, as those who have received free financial assistance, which are communicated to the housing maintenance service authorities.
10. At the request of a military personnel who has joined a housing construction (housing) cooperative, an advance payment in the amount of the initial share payment may be issued against the gratuitous financial assistance due to him.
In cases where statutes or regulations general meetings cooperatives for all shareholders, recalculation of the initial share contribution is provided in connection with the rise in construction costs or additional interim payments are established, which is confirmed by certificates from the board of the housing construction (housing) cooperative; a corresponding increase in the amount of the advance provided to military personnel on account of gratuitous financial assistance is allowed.
In all cases, the issuance of these advances is carried out taking into account size limits gratuitous financial assistance due to a military personnel.
Advances issued are counted in the final calculation of gratuitous financial assistance after determining the cost of construction cooperative apartment at the time of putting the residential building into operation.
In the event of a serviceman's dismissal from military service, documents for the final payment for gratuitous financial assistance are processed through the military unit at the last place of his military service. When transferring to a new place of military service, a serviceman who has been provided with gratuitous financial assistance (advance payment) will not be issued a certificate of rental of living space by the housing maintenance service authorities.
11. To record the gratuitous financial assistance provided by the housing and maintenance service authorities, a book is kept for recording the amounts of gratuitous financial assistance, in the form in accordance with Appendix No. 5 to this Instruction with the opening of a separate personal account for each military personnel who received gratuitous financial assistance.
The basis for writing off the amount of gratuitous financial assistance provided (advance repayment) is a duly certified copy of a document confirming the serviceman’s ownership of an apartment (individual residential building).
12. About the provision of gratuitous financial assistance to a military personnel and its amount, including the amounts of advances issued on its account, an entry is made in subsection “b” of section 12 of the pay book in the following wording:
"Based on the list of military personnel for the provision of free financial assistance for the construction (purchase) of housing, approved by the commander of the troops ____________ (district, group of troops, fleet (flotilla)) "__" ____________ 199_, and the order of the commander (chief) _____________ dated "__ "In ____________ 199_, gratuitous financial assistance was provided (an advance was issued) for the construction (purchase) of an apartment (individual residential building) in the amount of ________________ rubles."
(in words)
The record is certified by the signature of the commander of the military unit and the head of the financial and economic body and sealed with the stamp of the official mastic seal of the military unit. When replacing a payment book, the specified entry is transferred to the new payment book.
An extract from the order of the commander of a military unit on the provision of gratuitous financial assistance to a serviceman, certified by the signature of the chief of staff of the military unit and sealed with an official mastic seal, is filed in the serviceman’s personal file.
13. In the event of a serviceman leaving for further military service in a military unit stationed on the territory of other districts, groups of troops, fleets (flotillas), before the completion of housing construction, the provision of gratuitous financial assistance in the final payment is made by the housing and operational authority of the district, group of troops, fleet (flotilla) at the previous place of his military service.
Head of the Main Apartment -
operational management
Ministry of Defense
Russian Federation
lieutenant general
V. VLASOV
Head of the Main Department
military budget and financing
Ministry of Defense
Russian Federation
lieutenant general
G. OLEINIK
I approve
Commander of military unit 33333
Colonel
K. SURKOV
"__" December 199_
LIST
MILITARY SERVICEMEN TO PROVIDE FREE FINANCIAL ASSISTANCE FOR THE CONSTRUCTION (PURCHASE) OF HOUSING IN 199_
| N p/p | Military rank | Full Name | Part, general cont. in/services | Number of family members | Size of housing under construction | Desired construction location | Note (estimated cost) |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 1. | Lieutenant colonel | Sidorov Ivan Alekseevich, etc. ... ... | 33333, 23 years old | 4 people, - wife, - son, born 83, studying, - son, born 86, studying | 3 - room square, 70 sq. m | Penza | 210 million rubles. |
Total: 4 (four) people for the amount of 800 million rubles.
Head of Housing and Operations
service of military unit 33333
lieutenant colonel
V.VETROV
"__" December 199_
Assistant commander of a military unit
33333 in financial and economic
work - head of service
major
K. POPOV
Appendix No. 2
to the Instructions approved
By order of the Minister of Defense
Russian Federation
dated April 21, 1997 N 150
SAMPLE FORM OF CONSTRUCTION CONTRACT AGREEMENT ____________ "__" ___________ 199_ __________________________________________, hereinafter referred to as "Customer" in (last name, first name, patronymic of a military man), and ____________________________________ in (name of enterprise) person _______________________________________________, acting in (position, surname, name, patronymic) on the basis of the Charter, hereinafter referred to as the "Contractor", entered into this Agreement as follows: 1. The Contractor assumes obligations for the construction of a __________________ storey individual residential building at the address ___________________, st. __________________, house No. _________ on a plot of ____________ sq. m. m according to the project approved by _____________________________________________________ (by whom, N - date of approval) and the site development plan. 2. The Contractor undertakes in accordance with the design and estimate documentation approved and agreed upon with the Customer and the construction production schedule installation work, with your own resources, tools, mechanisms, as well as the necessary materials, carry out high-quality construction: ___________________________________________________________________ (name and list of objects) within the period from _________________________ to __________________________. (day, month, year) (day, month, year) 2.1. Ensure that construction and installation work is carried out in accordance with building codes, rules and technical conditions, carry out individual testing of the equipment installed by him (electrical, heating, water supply, sewerage, ventilation, etc.), take part in comprehensive testing equipment, hand over the house and other objects and structures to the Customer together with subcontractors for their commissioning. 2.2. The Contractor provides the necessary materials for construction according to the agreed list specified in the estimate in the amount of ___________________ rubles. at negotiable prices. The contractor is responsible for poor quality of the material. The Contractor's materials are paid by the Customer upon conclusion of the contract or before the start of work in the amount of _________ rubles. Materials provided by the Contractor and the necessary mechanisms and tools are delivered to the place of work by the Contractor. 3. The Customer undertakes to transfer to the Contractor the approved design and estimate documentation in the prescribed manner, ensure the opening and continuity of construction financing, accept completed construction projects from the Contractor according to the act, in accordance with the list of clauses 2 and 2.1 of the Agreement and make final payment for them. 3.1. The customer can make changes to the project during construction, which do not significantly change project conditions, notifying the Contractor in writing _________ days before the start of work that affects the changes being made. 3.2. In order to reduce the cost of construction, the Customer may, in agreement with the Contractor, provide its own construction materials and equipment, depending on the quantity and timing of delivery to the site. The Contractor is responsible for the safety and proper use of materials and equipment provided by the Customer. The Contractor is obliged to warn the Customer about the unsuitability or poor quality of the material transferred to him, submit a report on the use of materials and return the unused balance. 3.3. If the Customer, despite a timely and reasonable warning by the Contractor, does not replace unsuitable and substandard material or equipment within a reasonable period of time, does not change instructions on the method of construction, or does not eliminate other circumstances that threaten the suitability and strength of the object, the Contractor has the right to terminate the Contract and recover damages caused. 4. If it is necessary to change the start or completion dates of work, each party is obliged to notify the other party about this no later than __________ days before it begins. 4.1. In case of violation of the agreed dates for the start and completion of work, the Contractor shall pay the Customer a penalty in the amount of _________% of the cost of work for each day of delay. 4.2. If the contractor does not begin work on time or during execution it becomes obvious that the work will not be completed on time, as well as in case of delay in completing the work, the Customer has the right, at his choice, to assign a new deadline to the Contractor, to entrust the work to other organizations at the expense of the Contractor, to demand reduction of remuneration for work, terminate the Contract and demand compensation for losses. 5. The Contractor guarantees the quality of construction and installation work within _________ from the date of acceptance of the building (facility) according to the act, subject to proper operation by the Customer. 5.1. If deficiencies are discovered in the construction and installation work performed by the contractor, the Customer has the right to demand a corresponding reduction in remuneration for the work performed or reimbursement of expenses incurred to correct the deficiencies using his own funds or third parties. If in fixed time _________________ deficiencies in the work performed will not be eliminated (days), the Customer has the right to terminate the Contract and demand compensation for losses. The Customer also has the right to terminate the Agreement if it discovers significant deficiencies or other significant deviations from the project or the terms of this Agreement. 5.2. The requirements established in paragraphs ____________ of this Agreement may be presented both during the execution of construction and installation work, and after their acceptance in the prescribed manner, as well as during the warranty period. 5.3. In case of disagreement between the Contractor and the Customer regarding the quality of the work performed, the Customer has the right to demand the appointment of an examination, which is carried out by a third party. Payment for the examination is carried out by the party against whom the examination decision was made. 6. The cost of the work entrusted to the Contractor under this Agreement is determined on the basis of the contract price according to the estimate and amounts to the following sum: Cost of materials _______________________ rub. Cost of construction and installation work ____________________________ rub. _________________________________ Total: This cost remains unchanged for the entire duration of the Agreement. 7. Procedure for payment for work under this Contract: 7.1. The customer makes an advance in the amount of the cost of materials, but not more than 30% (or a fixed amount) before ________ (i.e. before the start of work). The final payment is due on ______________. 7.2. If the Customer delays payment for work performed due to his fault, he shall pay the Contractor a penalty in the amount of _________% of the delayed amounts for each day of delay. 8. When executing this Agreement, the parties are guided by the Rules on capital construction contracts, current legislation, regulations on questions capital construction and Special Conditions under this Agreement. 9. Special conditions ____________________________________________ __________________________________________________________________ __________________________________________________________________ Payment details, addresses, telephone numbers of the parties: Customer Contractor
Appendix No. 4
to the Instructions approved
By order of the Minister of Defense
Russian Federation
dated April 21, 1997 N 150
SAMPLE FORM OF AN AGREEMENT FOR THE PURCHASE OF AN INDIVIDUAL RESIDENTIAL HOUSE "__" ________________ 199_ _______________ _______________________________, hereinafter referred to as (name of organization) "Seller", represented by _________________________________, acting (full name of the head of the organization) on the basis of ______________________________, on the one hand, and (indication of the basis) _____________________________________________, on the other hand, (last name, first name, patronymic of the serviceman) entered into this Agreement on the following: 1. Subject of the Agreement, obligations of the parties and price of 1 sq. m. m total area residential building 1.1. The “Seller” sells and the “Buyer” buys (1-, 2-, 3-room) individual residential building located at: ________________________________ on plot of land size (indicate the address of the residential building) _______ sq. m. On the specified land plot there is: __________ residential building with a total area of ____________ sq. m. m _____________________________________, incl. living area (in words) ____________ sq. m, ___________ barn, garage, bathhouse, greenhouse, cellar (total area __________ sq. m) and fences, as confirmed by a certificate from the technical inventory bureau of the __________ region dated "__" ______________ 199_ N ______. The “seller” certifies that the specified individual residential building has not been sold to anyone, has not been mortgaged, is not under arrest, there are no legal disputes about it, and there are no third party rights to it. 1.2. Price 1 sq. meters of the total area of an individual residential building (without outbuildings), specified in clause 1.1 of this Agreement, is final and is not subject to change at any level of inflation. 2. Deadlines for fulfilling obligations and the cost of an individual residential building 2.1. The “Seller” is obliged to transfer to the “Buyer” the individual residential building specified in clause 1.1 of this Agreement by ____________. 2.2. The “Buyer” undertakes to pay, within ________, the cost of the individual residential building specified in clause 1.1. The payment date is the date the payment order is posted to the Buyer's bank. 2.3. The “Seller” and the “Buyer”, by mutual agreement, establish the cost of the individual residential building specified in clause 1.1 of this Agreement (without outbuildings) in the amount of __________ thousand rubles. This cost remains unchanged for the entire duration of the Agreement. 2.4. The inventory assessment of an individual residential building (without outbuildings) is __________ thousand rubles. 3. Procedure for transferring an individual residential building 3.1. An individual residential building is transferred by the “Seller” to the “Buyer” within the time limits specified in clause 2.1 of this Agreement, on the basis of a power of attorney issued by the “Buyer” _______________________________________________________. (name of the apartment and operational part) 3.2. The purchased individual residential building is registered as a property in established by law order, with the preparation of a transfer and acceptance certificate. The agreement is certified by a notary and registered in accordance with the established procedure. The payment for these actions is made by the “Seller” and the “Buyer” in equal shares. The date of signing the act is the date of transfer of an individual residential building in accordance with clause 2.1 of this Agreement. 4. Responsibility of the parties 4.1. If the “Buyer” does not pay the cost of an individual residential building within the time limits established by clause 2.2 of this Agreement, the Agreement is considered invalid (void). 4.2. In case of failure to provide an individual residential building in accordance with clause 1.1 of this Agreement, the “Seller” is obliged in accordance with Articles 12 and 15 Civil Code Russian Federation within three days after the expiration of the date of transfer of an individual residential building established by this Agreement (clause 2.1): - return to the “Buyer” the funds received in accordance with clause 2.3 of this Agreement; - compensate the “Buyer” for losses, defined as the difference between the market value of the corresponding individual residential buildings in the same area of the city ___________ and the cost of an individual residential building under this Agreement on the date of receipt of funds transferred by the “Seller” to the bank account of the “Buyer”; - pay the “Buyer” a penalty in the amount of 10% of the amount transferred by the “Buyer” to the “Seller” in accordance with clause 2.3 of this Agreement. 4.3. When untimely transfer of the funds specified in clause 4.2 of this Agreement, the “Seller” pays the “Buyer” a penalty in the amount of 0.5% of the amounts to be returned, reimbursed and paid for each day of delay. 4.4. In case of untimely transfer of an individual residential building to the “Buyer” (clauses 2.1 and 3.2 of this Agreement), the “Seller” undertakes to pay the “Buyer” a penalty in the amount of 0.5% of the cost of the untimely transferred individual residential building, determined based on the price of 1 sq. . meters of its total area under clause 1.1 of this Agreement, for each day of delay. 4.5. When early termination of the Agreement, at the initiative of the “Seller”, the latter returns to the “Buyer” the funds received, compensates him for losses and pays a penalty in accordance with clause 4.2 of this Agreement. 5. Additional terms 5.1. Genuine contract comes into force after it is signed by both parties and is valid until the individual residential building is transferred to the “Buyer” or the amounts are returned to him in accordance with clauses 4.2 and 4.6 of this Agreement. 5.2. In the event of force majeure circumstances (natural disasters, wars, changes in legislation, etc., circumstances beyond the control of the “Seller” and “Buyer”) that lead to changes in the terms of execution of this Agreement, the latter may be revised by mutual agreement of the parties. At the same time, inflationary processes in the economy do not apply to force majeure circumstances under the terms of this Agreement. The counterparty shall report the occurrence of force majeure circumstances no later than 15 days from the date of occurrence of these circumstances. 5.3. All disputes arising during the implementation of this Agreement, if they are not settled by the parties, shall be resolved in the arbitration court of _____________. 5.4. This Agreement is drawn up in _________ copies, each of them having equal legal force. 6. Legal addresses And Bank details parties "Seller" "Buyer" __________________________ __________________________
in the cities of Moscow and St. Petersburg - 500 rubles;
in other cities and regional centers - 400 rubles;
in other settlements - 300 rubles.
When three or more family members live together with the specified military personnel, the corresponding amounts of monetary compensation increase by 50 percent.
A residential lease agreement is concluded in writing, and a sublease agreement is concluded in written or statutory form. (as amended by Order of the Minister of Defense of the Russian Federation dated March 24, 2001 N 129)
2. Payment of monetary compensation to military personnel performing military service outside the Russian Federation on the territories of member states of the Commonwealth of Independent States is made using the ruble conversion factor into national rubles monetary units established for the payment of monetary allowance.
3. Monetary compensation is paid by the financial and economic body at the place of military service of the serviceman according to the distribution sheet for the past month simultaneously with the payment of monetary allowance for the current month on the basis of an order from the commander of the military unit, which indicates the amount of monetary compensation to be paid and the period for which payment is made.
For military personnel undergoing military service in military departments under state educational institutions higher vocational education, monetary compensation is paid by the financial and economic body of the military unit<*>, to which these military personnel are assigned for housing and other types of allowance, and for military personnel of military representative offices of the Ministry of Defense of the Russian Federation at enterprises and industrial organizations - by the financial and economic body of the military unit to which they are enrolled for monetary allowance.
<*>Here and further in the text of this Instruction, unless otherwise stated, a military unit is understood as a military command body, military unit, institution, military educational institution, enterprise, organization of the Ministry of Defense of the Russian Federation, military commissariat.
Payment of monetary compensation to military personnel is made from the day of renting (sub-letting) residential premises after arrival at the place of military service and ceases from the day the serviceman is provided with living space in the prescribed manner. On the provision of living space to a serviceman, the housing commission of the military unit submits to the financial and economic body a copy of the document that is the basis for moving the serviceman into the living quarters.
4. When determining the amount of monetary compensation for renting (subletting) residential premises, members of his family who arrived at the place of military service of a military serviceman are taken into account: the employer’s spouse, their children and parents, as well as other persons recognized in accordance with current legislation as members of the employer’s family.
5. To receive monetary compensation, military personnel submit, in order of subordination, a report indicating the place of temporary residence and the amount of actual costs for renting (subletting) residential premises. The following documents are attached to the report:
a copy of the rental agreement for residential premises or sublease of residential premises (provided that it is concluded in writing);
a certificate from the military unit about family composition (indicating the degree of relationship, surname, first name, patronymic and date of birth);
an extract from the order of the commander of a military unit on the enrollment of a serviceman in the lists of personnel of the military unit.
A separate personal account is opened for each military personnel who receives monetary compensation, to which all documents submitted by the military personnel are attached. Personal accounts are stored in the financial authority of the military unit until payments are completed and the legality of expenses incurred is verified during the financial audit process. economic activity military unit.
6. If there is a change in the composition of the family taken into account when determining the amount of monetary compensation, as well as when there is a change in the actual costs for renting (subletting) residential premises, the military serviceman receiving the monetary compensation reports in the order of subordination with a report. Cash compensation in the new amounts is paid from the date of these changes. Amounts of monetary compensation received in excess by a military personnel are recovered from him in accordance with current legislation.
21. During the inter-inventory period, in a military unit with a large range of property, selective inventories of property may be carried out in places of its storage (processing).
Control checks of the correctness of inventories and selective inventories carried out during the inter-inventory period are carried out by inventory commissions on the basis of an order from the commander of a military unit.
22. Operations for the receipt and release of material assets are suspended for the duration of the inventory.
During a long-term inventory, in exceptional cases and only with the written permission of the commander of the military unit and the head of the financial body that records property, material assets can be released by financially responsible persons in the presence of members of the inventory commission and entered into a separate inventory list (matching sheet) (form according to OKUD ) and with a note in the primary accounting documents signed by the chairman of the inventory commission.
Material assets received during the inventory are accepted by financially responsible persons in the presence of members of the inventory commission and are entered into a separate inventory list (matching sheet) and are not included in the act of inventory results. Inventory lists (matching statements) are attached to the act of inventory results.
23. If it is impossible to count material assets within one day and record them in the inventory list (matching sheet), inventory labels are used (OKUD form), which are filled out in one copy by members of the inventory commission and stored together with the recalculated material assets.
Topic No. 3. “Documentation and
inventory in a military unit"
1. The procedure for conducting an inventory of property and liabilities in a military unit
2. Documenting inventory results
3. Reflection of inventory results in budget accounting
Literature:
1. Order of the Minister of Defense of the Russian Federation dated 01/01/01 No. 222 “On approval of the Manual on military (ship) economy in the Armed Forces of the Russian Federation” (as amended from 01/01/01).
2. Order of the Minister of Defense of the Russian Federation No. 000 dated January 1, 2001 “On approval of the procedure for conducting an inventory of property and liabilities in the Armed Forces of the Russian Federation.”
3. Order of the Minister of Defense of the Russian Federation No. 000dsp dated May 7, 2008 “On financial security and features budget accounting in the Armed Forces of the Russian Federation."
1. The procedure for conducting an inventory of property and liabilities in a military unit
Internal control in the Armed Forces is a system for monitoring and verifying the work of a military unit, formation, unification of the Ministry of Defense of all branches of the military in order to justify the validity and effectiveness of management decisions made by commanders and senior command staff, identify deviations, errors, violations and their timely elimination. Under system internal control is understood as a set of techniques and procedures that allow for control over those entrusted to operational management state property. Among all the techniques and methods, scheduled and unscheduled inventories cannot be ignored. We will consider the procedure for conducting them in military units when studying this topic.
Inventory- this is a procedure for periodic verification and documentary confirmation of the presence, condition and assessment of property and liabilities, carried out to confirm the reliability of accounting and reporting data. In addition, conducting sudden unscheduled inspections allows financial services control the maintenance of property records by financially responsible persons. The procedure for conducting an inventory of property and liabilities in the Armed Forces of the Russian Federation has been approved By order of the Ministry of Defense of the Russian Federation.
Inventory procedure
To carry out the inventory, a permanent inventory commission must be created in each military unit.
In order to carry out a one-time inventory with a large volume of work in separate divisions military units can be created working inventory commissions. They report to the chairman of the inventory commission, who supervises their activities.
In a military unit that is financially supported by the centralized financial and economic body (CFEO), its own inventory commission is created, which includes representatives (representative) of the CFEO.
The personnel of the permanent inventory commission and working inventory commissions is approved by order of the commander of the military unit. Data on its composition in mandatory submitted against receipt to the chairman of the inventory commission and its members, registered in the journal for monitoring the implementation of orders for inventory (f. according to OKUD 0317019), which is conducted by the chairman of the inventory commission.
Deputy commanders of military units are appointed as chairmen of inventory commissions. The members of the inventory commissions are military personnel serving under contract and civilian personnel of various specialties who are not related in official terms to the officials being inspected.
Inventory consists of the following three stages, in each of which certain actions are performed.
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Stages |
Ongoing events |
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Issuance of an order to conduct an inventory, which indicates the composition of the inventory commission, the timing and types of inventory property and liabilities; Development and approval of an inventory plan; Receiving receipts from financially responsible persons; Determination of property balances and liabilities according to budget accounting data |
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Identification, weighing, measuring, counting and checking the actual availability of property and liabilities; Registration (filling out) inventory lists(matching statements, acts) |
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Comparison of inventory materials data with budget accounting data; Identification of discrepancies, determination of reasons for deviations of current estimates from accounting ones; Drawing up a statement of discrepancies based on inventory results; Preparation of proposals for reflecting inventory results in budgetary accounting; Drawing up an act on the results of the inventory; Issuance of an order from the commander of a military unit on approval of the results of the inventory and on bringing guilty officials to justice Application accounting records to accounting registers based on inventory results |
Before checking the actual availability of property, the commission must receive the latest report on the flow of material assets and cash. This is necessary so that the financial part can determine the real balances of the property and compare them with accounting data. Financially responsible persons must provide receipts stating that by the beginning of the inventory, all expenditure and receipt documents for property were submitted to the accounting department or transferred to the commission, all valuables received under responsibility were capitalized, and those disposed of were written off as expenses. Similar receipts are also given by persons who have received accountable amounts for the acquisition or powers of attorney to receive property.
During the inventory, it is necessary to check and document the presence of:
Fixed assets, non-produced and intangible assets;
Financial investments;
Monthly with complete cleaning of equipment in galvanic shops (areas) and other similar industries.
Actual availability precious metals and stones in products and materials during inventory is determined by mandatory verification the availability of these products and materials, their condition and comparison of budget accounting data and accounting of the financially responsible person, and the available scrap and solutions of precious metals are subject to mandatory weighing.
If the presence of precious metals in the equipment cannot be verified, it is established according to accounting records, technical documents or on commission.
In military units engaged in construction during inventory capital investments, checked:
The state of work on the construction of buildings, structures and other capital investment objects. For each object, the volumes of construction work performed (including installation of individual structures) and equipment installation work are established by measurement;
Availability of equipment intended for installation at facilities under construction and in the process of installation. If construction in progress includes equipment handed over for installation, but installation has not actually begun, appropriate changes should be made to budget accounting and reporting;
Condition of mothballed and temporarily stopped construction facilities. During the inventory, the reasons and grounds for conservation of objects are clarified;
Unfinished construction not provided with sources
financing.
During the check we use technical documentation, certificates of delivery of completed work (stages), logs of work performed at construction sites and other documents.
Based on the results of the inventory of unfinished capital construction, inventory lists (matching sheets) are compiled for each object, indicating its name, the volume of work performed on the object as a whole, for each individual type of work, structural elements, equipment and other costs, their value, which are compared with the data budget accounting, reflecting the amount of actual costs for this object, and the reasons for deviations are identified.
Inventory of funds and financial investments
The inventory of the cash register of a military unit is carried out in accordance with clause of the Procedure for Maintaining Inventory, as well as with the fulfillment of the requirements set out in the Procedure for Maintaining cash transactions in the Russian Federation, approved by Resolution of the Board of Directors of the Bank of Russia dated January 1, 2001 No. 40. The commission must check the safety and availability of:
Cash documents.
Availability of document forms at the cash desk strict reporting need to be checked by their types and simultaneously with the inventory of funds in the cash register.
When checking actual availability valuable papers are installed:
Correctness of registration of securities;
The reality of the value of securities recorded on the balance sheet;
Security of securities (by comparing actual availability with budget accounting data);
Timeliness and completeness of reflection in budget accounting for
received income on securities.
Securities are checked for each issuer, indicating in the act the name, series, number, par and actual cost, repayment terms and total amount.
The details of each security are compared with the data of the inventories (registers, books) stored in the financial authority of the military unit (clause of the Inventory Procedure).
Inventory of calculations
When making an inventory of calculations, the validity of the amounts listed in the corresponding budget accounts of the military unit and the status of receivables and payables are checked.
The calculations of the military unit with the budgets of the Russian Federation, suppliers, buyers, accountable persons, depositors, other debtors and creditors are subject to inventory.
The corresponding analytical accounting accounts are subject to verification:
“Settlements with debtors for income”;
"Calculations with accountable persons";
“Calculations for shortages”;
“Settlements with other debtors”;
“Settlements with suppliers and contractors”;
00 “Other settlements with creditors.”
The inventory commission carries out a documentary check of the status and validity of the amounts in the accounts, establishes the causes of the debt and determines the possibilities of its reduction or liquidation.
When checking debts to the personnel of a military unit, amounts are identified accounts payable By monetary allowance(salaries) to be credited to the depositors' account, as well as the amount of overpayments to the personnel of the military unit with clarification of the reasons for the overpayment.
When taking inventory of accountable amounts:
Reports of accountable persons on advances issued are checked, taking into account their intended use, as well as the amount of advances issued for each accountable entity (dates of issue and intended purpose);
The correctness of settlements with the budgets of the Russian Federation (including the timeliness of transfers) and the validity of the amounts in the account
"Calculations for shortages."
The results of the inventory of calculations are formalized inventory list, which lists the names of debtors (creditors), inventory accounts, indicates the amounts of receivables (payables) - in total, including confirmed by debtors (creditors) and not confirmed by debtors (creditors), amounts of receivables (payables) for which the terms have expired statute of limitations.
2. Documentation of inventory results
In accordance with the Order of the Ministry of Finance of the Russian Federation No. “On approval of budget accounting registers,” the inventory results are documented in the following documents:
securities inventory act (form 0504081);
act of inventory of cash account balances
(f. 0504082);
act of inventory of debt on budget loans (cr
ditam) (f. 0504083);
inventory act (matching sheet) of strict forms
reporting and monetary documents(f. 0504086);
inventory act (matching sheet) for objects is not
financial assets(f. 0504087);
cash inventory act (f. 0504088);
act of inventory of settlements with buyers, suppliers
and other debtors and creditors (f. 0504089);
act of inventory of income calculations (f. 0504091).
The act of inventory results indicates the numbers and dates of the inventory acts (matching statements) on the basis of which it was compiled. The basis for its preparation is the statement of discrepancies based on the inventory results (f. 0504092). The act is signed by the commission members and approved by the head of the institution.
The most common mistakes
related to inventory registration
In cases of detection of shortages and thefts, the inventory results are a legal basis for contacting law enforcement and judicial authorities. Their design should be treated very carefully. The table below shows cases of the most common mistakes made during inventory, as well as an assessment of their possible consequences.
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Types of detected errors and violations |
Consequences of violations |
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The manager's order to carry out the inventory was incorrectly drawn up: the deadline, the composition of the commission, and the list of property being inspected were not indicated. |
Clause b of the Inventory Procedure has been violated, and, as a consequence, this order is not the basis for conducting an inventory, and therefore, its results may be invalidated. |
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During the inventory there is no member of the commission, which is documented |
Inventory results are invalid. |
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Incoming and outgoing documents are not endorsed by the chairman of the inventory commission |
Clause 9 of the Inventory Procedure was violated. Violations identified as a result of the inventory can be challenged by presenting documents drawn up during the inventory period. |
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Totals are not displayed on each page of the inventory (numeric values in words, the number of serial numbers and the amount of material assets, the total in physical terms) |
Clause 14 of the Inventory Procedure has been violated, and therefore there is the possibility of unauthorized corrections of inventory results |
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There are no signatures of the financially responsible person in the forms in which they are provided |
Clause 15 of the Inventory Procedure was violated. It is impossible to make a claim against the financially responsible person |
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Errors and corrections are not signed or certified by members of the inventory commission |
Clause 14 of the Inventory Procedure was violated. Corrections are invalid |
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Inventory lists contain blank lines after results are approved |
Clauses 14 and 17 of the Inventory Procedure were violated. There is a possibility of unauthorized corrections of inventory results |
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During breaks in the work of the commission, access to the premises where the inventory records are stored is not blocked for unauthorized persons |
Let us note that strict adherence to the inventory procedure and correct execution of documents will be the key to the confident position of the commission members in the event of controversial situations.
3. Reflection of inventory results in budget accounting
The final stage of the inventory is a comparison of the actual balances of property and liabilities identified during the audit with the balances recorded in the accounting accounts. If the commission finds discrepancies between the actual balances of material assets identified during the audit and the balances reflected in the accounting accounts, then a matching statement must be drawn up.
Surplus property identified during inventory is accounted for market value, it means the amount of money that can be received as a result of the sale of these assets on the date of their acceptance accounting(clause 21 of Instruction No. 000n (Instructions on budget accounting, approved by Order of the Ministry of Finance of the Russian Federation no.)). The market value of the property must be documented. Confirmation can be price lists of trading organizations or data provided by an independent appraiser.
Reflection of surpluses identified during inventory at market value is made by the following accounting entry (clauses 21, 26, 60 of Instruction No. 000n):
Debit accounts 1 “Fixed assets”, 1 “Intangible assets”, 1 “Inventory”
Account credit 1 “Other income”
Information about shortages and damage to property is reflected in the account “Settlements for shortages” (clause 170 of Instruction 148n),
The shortage of property within the limits of natural loss is recorded in an accounting entry (clause 62 of Instruction No. 000n):
Debit accounts 140 “Expenditure inventories", 2 "Increasing cost of manufacturing materials, finished products(works, services)"
Account credit 1 “Reduction of inventories”
Shortages in excess of these norms must be compensated by the guilty persons. For the amounts of shortages and thefts attributed to the perpetrators, documented in the prescribed manner, materials must be transferred for presentation civil action or initiating a criminal case in accordance with the legislation of the Russian Federation. At the same time, they are obliged to provide the inventory commission with detailed explanations of both shortages and surpluses.
When determining the amount of shortage or damage, one should also proceed from the market value of material assets on the day of its discovery. Upon receipt of a court decision, the amount of shortages and thefts is specified in accordance with writ of execution. The shortage at the expense of the guilty parties is reflected by posting (clause 172 of Instruction No. 000n):
When writing off debt, you should keep in mind that there are two types of terms limitation period: general (Article 196 of the Civil Code of the Russian Federation) and special (Article 197 of the Civil Code of the Russian Federation). Total term equal to three years. For individual species requirements, special limitation periods may be established, shorter or longer than the general period.
You need to write off accounts payable using the following entries:
Write-off of debt to suppliers and contractors (clause 144 of Appendix 1 to Instruction No. 000n):
Debit account 1 “Calculations for accepted obligations» Account credit 1 « Extraordinary Income from operations with assets"
Write-off of debt to accountable persons:
Debit of account 1 “Settlements with accountable persons”
Account credit 1 “Extraordinary income from operations”
with assets"
Write-off of debt to the budget (as agreed
with the Federal Tax Service in accordance with the resolution of the Government of the Russian Federation or local
nal authorities):
Debit account 1 “Settlements for payments to budgets” Credit account 1 “Extraordinary income from transactions with assets”
Write-off of other debt:
Debit account 1 “Other settlements with creditors” Credit account 1 “Extraordinary income from transactions with assets”
To write off accounts receivable in accordance with clause 233 of Instruction No. 000n, you need to use the following entry:
Debit account 1 “Extraordinary income from transactions with assets”
Account credit 1 “Settlements with debtors for income”.
Write-off of debt after the expiration of the limitation period should be carried out on the basis of an order from the head of the institution.
For five years, the debt to the debtor written off from the balance sheet is accounted for in off-balance sheet account 04 “Write-off debt of insolvent debtors” (clause 263 of Instruction No. 000n).
Such accounting is necessary in the event of a change in the property status of the debtors. Amounts subsequently received to repay this debt are debited from this account and are subject to transfer to the income of the corresponding budget. Analytical accounting of the account is kept in a card for recording funds and settlements indicating the last name, first name and patronymic of the debtor or details of legal entities.
Example 3
According to the order of the commander, the military unit wrote off the receivables for paid services provided to organizations in the amount of rubles. due to the liquidation of the latter.
In accounting, these transactions will be reflected as follows:
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Debt of debtor organizations written off | |||
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Accounts receivable are taken into account off balance sheet | |||
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ORDER of the Minister of Defense of the Russian Federation dated 03/28/2008 138 ON APPROVAL OF THE PROCEDURE FOR CONDUCTING INVENTORY OF PROPERTY AND OBLIGATIONS IN... Relevant in 2018
I. General provisions
1. This Procedure determines the rules for conducting an inventory of property and obligations by the main commands of the branches of the Armed Forces of the Russian Federation<*>, commands of military districts (fleets), branches of the Armed Forces, main and central directorates of the Ministry of Defense, associations, formations, military units, military commissariats and organizations of the Armed Forces, the activities of which are financed from the federal budget (hereinafter referred to as military units).
2. To carry out an inventory of the property and obligations of a military unit (hereinafter referred to as inventory), the commander appoints a permanent inventory commission.
In order to carry out a one-time inventory when there is a large volume of work, working inventory commissions can be created to carry out an inventory in individual divisions of military units. Working inventory commissions report to the chairman of the inventory commission, who exercises control over their activities.
In a military unit that is financially supported by the centralized financial and economic body (CFEO), its own inventory commission is created, which includes representatives (representative) of the CFEO.
3. The personnel of the permanent inventory commission and working inventory commissions (hereinafter referred to as inventory commissions) is approved by order of the commander of the military unit, which is necessarily communicated against receipt to the chairman of the inventory commission and its members and is registered in the journal for monitoring the implementation of orders (decrees , orders) on conducting an inventory (form according to OKUD), which is maintained by the chairman of the inventory commission.
Deputy commanders of military units are appointed as chairpersons of inventory commissions, and military personnel serving under contract and civilian personnel of various specialties who are not related to the officials being inspected are appointed as members of inventory commissions.
During the work of inventory commissions, members of the inventory commission are relieved from performing official duties in their positions.
The absence of at least one member of the inventory commission during the inventory serves as grounds for declaring the inventory results invalid.
4. The main objectives of the inventory are:
identification of the actual availability of property;
establishing the condition of the property and its assessment;
compliance of the actual availability of property with budget accounting data;
checking the completeness of the reflection of obligations in the budget accounting.
5. Inventory commissions during work:
check the primary accounting documents, budget accounting registers, established reporting and official correspondence;
require financially responsible persons to submit the necessary certificates (information) and explanations;
check in the divisions of military units (with financially responsible persons) the availability, quality condition, completeness and storage conditions of all non-financial assets.
Inventory commissions are responsible for:
timeliness and compliance with the inventory procedure in accordance with the order of the commander of the military unit;
completeness and accuracy of entering into inventory lists (matching statements) data on the actual availability (remains) of fixed assets, non-produced and intangible assets, inventories and finished products, precious metals and stones, settlements and other assets;
the correct indication in the inventory lists (matching statements) of the characteristics of non-financial and financial assets (name, type, brand and other characteristics);
correctness and timeliness of registration of inventory results.
6. Inventory consists of the following stages:
a) first stage:
issuing an order to conduct an inventory, which indicates the composition of the inventory commission, the timing and types of inventory property and liabilities;
development and approval of an inventory plan;
receiving receipts from financially responsible persons;
determination of property balances and liabilities according to budget accounting data;
b) second stage:
identifying, weighing, measuring, counting and checking the actual availability of property and liabilities;
registration (filling out) of inventory lists (matching statements, acts);
c) third stage:
comparison of inventory materials data with budget accounting data;
identifying discrepancies, determining the reasons for deviations of current estimates from accounting ones;
preparation of a statement of discrepancies based on inventory results;
preparation of proposals for reflecting inventory results in budget accounting;
drawing up an act on the results of the inventory;
issuing an order from the commander of a military unit to approve the results of the inventory and to bring guilty officials to justice;
entering accounting entries into accounting registers based on inventory results.
7. Before the start of the inventory, the financial authority of the military unit is obliged to complete the processing of all primary accounting documents on the movement of property and liabilities, reflect them in the accounting registers and determine the balances on the day of the inventory.