Inventory of fixed assets of a budgetary institution. Conducting an inventory in a budgetary institution

(from Latin inventarium - household items) - this is a periodic re-account of cash property, goods in order to check their availability and safety, as well as to establish their compliance with the records of material assets. During the inventory, the actual presence of the relevant objects is revealed, which is compared with the data of accounting registers.

When should you take an inventory?

The need for an inventory is established by Russian legislation on accounting. In particular, this is evidenced by Article 11 of the Federal Law “On Accounting” No. 402-FZ dated December 6, 2011.

An inventory is carried out in relation to assets and liabilities at the initiative of the taxpayer himself or in compliance with the requirements of the law - a mandatory inventory.

If the inventory is carried out at the initiative of the taxpayer, then he independently determines the cases, terms and procedure for the inventory, as well as the list of objects subject to inventory. Mandatory inventory, as well as the requirements for its conduct, are established by the legislation of Russia, federal and industry standards.

The inventory procedure begins with the issuance of the relevant Order of the head. Decree of the State Statistics Committee of Russia No. 88 dated 08.18.98 approved the unified form of the Order on conducting an inventory No. INV-22. An inventory order for a particular case of its implementation can be drawn up taking into account the details provided for this form.

As a sample, below is the form of the Order on the inventory.

Order

№ _____________

About taking inventory

In accordance with the procedure established by the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, the Order of the Ministry of Finance of Russia of June 13, 1995 No. 49 “On Approval of Guidelines for the Inventory of Property and Financial Liabilities”, the Instruction on Budget Accounting, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, and in order to ensure reliable accounting data and annual reporting of _________ LLC, I order:

1. Conduct an inventory of ___________________ (property, financial assets and liabilities) as of "___" ________ ____ of the year.

2. To conduct an inventory of fixed assets on the balance sheet and on off-balance accounts of budget accounting with financially responsible persons ________________ (full name), _____________________ (full name), _________________ (full name) appoint a working inventory commission consisting of:

3. To conduct an inventory of cash on hand, strict reporting forms, inventories on the balance sheet and on off-balance accounts of budget accounting with financially responsible persons ___________________ (full name), __________________ (full name) _________________ (full name). appoint a working inventory commission consisting of:

Chairman ___________________________________ (full name, position)
Commission members: ___________________________________ (full name, position) ___________________________________ (full name, position)

5. Start the inventory on "___" _______ _____ and end on "___" _______ _____. Materials based on the results of the inventory should be submitted to the financial department no later than "___" _______ _____.

6. The Financial Department (full name) check and compare the data of inventory lists and inventory acts with budget accounting data and prepare proposals for the manager based on the results of the inventory by "___" _______ _____.

7. Reflect the results of the inventory in the budget accounting until "___" _______ _____.

8. Prior to the start of the inventory, the financially responsible persons should check the availability and condition of fixed assets and inventories at their places of storage, “___” _______ _____, submit a receipt to the commission that all received fixed assets and material assets have been capitalized, retired ones have been written off, all primary documents on them are handed over to the financial department.

9. To assign control over the execution of the order to _______________ (full name, position)

As in any commercial organization, a budgetary institution has material resources that are the property of a legal entity or are held by it under a lease agreement. For the purpose of their safety and correctness of accounting, it is necessary to conduct an inventory, with the help of which it is possible to identify errors in incorrect accounting and take appropriate measures to correct them and prevent them in the future. In the article we will consider how an inventory is carried out in a budgetary institution, what documents are needed.

The essence of inventory in a budgetary institution

Inventory involves checking the availability and condition of property on a specified date and the correspondence of such information to the data of accounting conducted in a budgetary institution. The essence of the inventory is to compare the actual and accounting information with each other and identify errors of accountants or financially responsible persons, correct them in the reporting period and subsequently prevent them. Also, an inventory is necessary in the case when the fact of theft and misappropriation of state property by the guilty party is assumed.

An inventory is required to be carried out upon the occurrence of certain situations, which include:

• reorganization of the institution;
• change or dismissal of financially responsible persons;
• preparation of annual financial and accounting reports;
• suspicions of theft or theft;
• emergency due to a natural disaster.

The purpose and objectives of the inventory

The main purpose of the inventory in a budgetary institution is to determine whether the organization's accounting is correctly maintained, whether it complies with regulatory legislation, and whether illegal actions are committed by responsible persons.

In accordance with this goal, it is possible to identify tasks that can be solved with the help of inventory:

1. actual census and recalculation of the property of a budgetary institution;
2. comparison of the received data with information on accounting;
3. preparation of inventory documentation, including the allocation of objects for which actual and accounting data diverge;
4. determination of the factors that influenced the discrepancy of information.

All tasks must be completed without fail, since they are important stages in the formation of results, and therefore the omission or incorrect implementation of one of them entails the formation of incorrect final information. At the same time, all employees who are affected by this event are considered responsible for the resulting inventory indicators, whether they are the head of a budgetary institution, the chairman or members of the inventory commission, accounting staff or financially responsible persons.

Preparation for verification in a budgetary institution

Before carrying out an inventory in a budgetary institution, it is necessary to determine the objects that will be subject to verification. At the same time, the audit can be continuous (absolutely all the assets of the organization are rewritten and counted) or selective (a particular section of accounting is analyzed).

The objects that can be inventoried in a budgetary institution should include:

With a mandatory annual inventory check, absolutely all objects are subjected to inventory, and with an unscheduled one, only those objects that require a closer and more thorough analysis.

Prior to the audit, the head of a budgetary institution is obliged to issue an order that will cover all the main points of this event, including:

• composition and chairman of the inventory commission;
• audit objects;
• the reason for the inventory;
• timing of this procedure.

In addition, the accounting department is obliged to carry out in accounting all primary documents for the receipt and write-off of inventory and cash, so that it fully reflects the real picture of the financial situation of a budgetary institution. This also applies to materially responsible persons - they must also prepare all the necessary documentation and submit it to the accounting department for processing.

Documents before and after the inventory

The main documents that are compiled before the inventory and after its direct implementation should include:

Functions of the inventory commission

As mentioned earlier, the order specifies who exactly is part of the inventory commission and who is its chairman. As a rule, such a group is permanent, that is, it is elected for a long term. The inventory commission includes employees from different departments, but not a single financially responsible person can be involved in this event.

Before the actual implementation of the event, the chairman of the inventory commission is obliged to put his signature on all receipts and expenditure documents that are attached to the reports of materially responsible persons as evidence of the legitimacy of the operation.

The main functions assigned to the inventory commission should be considered the following:

1. actual census and recalculation of all inventory items;
2. verification of documentation for fixed assets and other values ​​accepted for accounting;
3. compilation of inventory lists with a direct indication of the names of all objects of the audit and their number;
4. comparison of actual and accounting data;
5. compilation of collation statements in case of discrepancies;
6. identifying the causes of such deviations;
7. preparation of proposals for changing accounting or eliminating transactions that entail errors and inaccuracies.

4 Stages of inventory

The entire inventory procedure can be divided into several interrelated stages, which include:

Each of these stages is important because the results of the inventory depend on it, therefore, a careful and accurate approach should be organized for each of them. It should be borne in mind that in order to obtain the most reliable data, it is necessary to ensure that accountants and financially responsible persons fully fulfill their tasks, and that only responsible employees are members of the commission. In addition, during the actual inventory stage, during breaks in this process, the premises should be sealed and the documents hidden in lockable safes.

Registration of inventory results

If there are discrepancies between the data provided by the accounting department and the inventory commission, they must be reflected in the accounting accounts. At the same time, as for commercial organizations, the double-entry principle is used in budget accounting, when the same amount is reflected both in the debit and in the credit of the corresponding accounts.

Five practical questions on inventory in a budgetary institution

Question number 1. Is it necessary to carry out an inventory if a budgetary institution is reorganized?

Yes, without fail. This item is specified at the legislative level, and therefore, if, for example, an ordinary secondary school is reorganized into a gymnasium or lyceum, all its material assets and funds must be inventoried for transfer to the new leadership.

Question number 2. Should the inventory commission independently rewrite the names of accounting objects, or can this procedure be simplified?

Yes, the work of the inventory commission can be simplified, for which the accountant prints out a list of audited property from an automated program. It's also handy because panelists may not know all of the names, and the list provided will help you process your results in the best possible way. Thus, regrading can be avoided, especially often occurring when there is a large list of items of material assets.

Question number 3. Do we have the right to withhold from the salary of a materially responsible person the amount of the shortage identified during the inventory of property?

Of course, this action can be done. However, it must be remembered that the guilt of the responsible employee must be fully proven. In addition, it is necessary to take an explanation from him about how the shortage could have occurred, and whether he agrees to compensate for the damage. Also, the manager must issue an order without fail, which reflects the results of the inventory and the responsibility that the culprit of the shortage must bear.

Question number 4. The inventory revealed a shortage, and the guilty employee agreed to have it deducted from his salary. How much are we entitled to withhold? Is it possible to keep the entire amount at once, if the size of the salary allows?

According to the legislation of the Russian Federation, deductions from wages should be made in the amount of no more than 20% of its size. This must be taken into account if, for example, it is necessary to keep a sufficiently large amount of money. Then such a procedure must be performed over several periods of 20% until the entire amount is repaid in full.

The reliability of accounting is ensured by the inventory of property values ​​and financial obligations. In the process of verification, the actual presence of the property is audited. How often should assets be inventoried?

In the Law "On Accounting", in Article 12, it is said about the need to conduct an inventory in order to confirm the reliability of the organization's accounting and reporting.

At the same time, only a few mandatory cases of inventory verification are mentioned.

As for other situations, it is determined that the procedure and terms of the inventory are established by the head. What is the time frame for an inventory?

Important Aspects

The number of inventory checks in the reporting period, the dates of their implementation, the list of inventory items is determined by the organization itself, except for cases of mandatory inventory.

Mandatory inventory of property objects at:

As for other cases of inventory, the law does not limit the number thereof. The organization has the right to appoint an inventory check at any time, guided by its own accounting policy.

The frequency of inventories is approved by the head in the accounting regulations annually. In addition, it is possible to conduct unscheduled inventories, based on the order of the manager.

What it is

Inventory is a way to check the actual availability of property for compliance with accounting indicators.

The basic inventory scheme is always the same - the objects of verification are recalculated, and the resulting indicators are compared with accounting data.

But at the same time, different types of inventory checks are distinguished, which affects the timing. A complete inventory involves checking all the assets, property, and liabilities of the organization.

Such a check is carried out in anticipation of the creation of the annual report. Sometimes a full check is carried out during a documentary audit carried out at the request of investigative or financial authorities.

An inventory of a periodic type is carried out at specific times, due to the provisions. At the same time, different periods of inventory can be established for individual groups of property.

A partial inventory is carried out once a year for each object. This method of control does not require special costs and does not interfere with production processes.

It is allowed to partially inventory various groups of objects of one enterprise, and then analyze the cumulative total of all partial inventories to obtain information about the enterprise as a whole.

Selective inventory is used at individual production sites or when checking work.

In this case, the procedure can be carried out with a very different frequency. If the result of the spot check reveals a discrepancy, a full inventory is carried out.

For what purpose is

The definition of "inventory" refers to the purpose of its implementation as the possibility of identifying actual residues. But in fact, the tasks of inventory are much more extensive.

Among them, the following can be highlighted:

Current regulations

Timing of the cash register

Cash register inventory can be planned and unscheduled (sudden). Terms are determined by legislation and accounting policies.

That is, the inventory is carried out in all mandatory cases and according to a pre-approved schedule. An unannounced inspection may be carried out at any time.

Its purpose is to establish the competence and responsibility of the employee. Also, a sudden inventory can reveal an error found in accounting or strengthen the internal control system.

The timing of unannounced audits does not require approval as part of an accounting policy. They are carried out due to current circumstances on the basis of the order of the head to conduct an unscheduled inventory, indicating the reason for the audit.

In a budget institution

Clause 9 of the Instruction on Reporting, adopted, states that the indicators of the annual financial statements of budgetary institutions must be confirmed by inventory data.

The terms and cases of inventory are specified in the local regulatory act as part of the formation of the accounting policy of the institution.

That is, only an annual inventory is considered mandatory. All other cases can be listed in the local act.

At the same time, the law allows duplication of the list of cases given in and taking into account the requirements of higher structures.

Summing up, it can be noted that the terms of the inventory are determined by law only in relation to the audit on the eve of the preparation of the annual financial report.

All other cases and timing of the audit are determined solely by the management of the organization, based on the needs of production and the circumstances.

From the material you will learn what an inventory is in a budgetary institution, how and in what order to carry it out and how to complete the process. And also - how to draw up the results without errors, document and record the identified discrepancies.

What is inventory

In the word "inventory" every accountant will hear the familiar term "inventory". However, this process is not only a check of household items or even inventory items (hereinafter referred to as NFA) assigned to financially responsible persons (hereinafter referred to as MOL). Items to be inventoried include:

• cash (cash and non-cash);
• settlements with debtors and creditors (moreover, the verification is so important that the Ministry of Finance of Russia regularly issues explanations on its features).

Any kind of property and financial obligations can be inventoried. Some budgetary institutions (hereinafter - BU). The purpose of the inventory is to identify the overall picture and correct errors. It is equally important to eliminate the negative consequences of some mistakes. Accordingly, it is necessary: ​​to carry out disciplinary punishment of the MOT; recover from the MOL compensation for the damage caused by the BU (for example, if there is a shortage).

Inventory cases

The cases that have occurred, when an inventory is a necessity of one degree or another, affect its forms, which can be grouped as follows:

• full and partial;
• scheduled and unscheduled.

Mandatory inventory is most characteristic of BU. The list of situations that make inventory mandatory is extensive:

• transfer of property for rent, as well as for redemption and sale;
• verification of assets and liabilities prior to annual reporting, and some main budget managers (hereinafter referred to as GRBS) set a specific date on which property (financial assets) must be reconciled, for example, October 1 of the reporting year;
• change of MOT (on the day of acceptance, and ideally - transfer of cases); facts of theft (abuse, damage to values);
• liquidation or transformation of CG;
• fire, natural disasters or other emergencies.

It is worth highlighting the case when the GRBS did not set a specific date and the completion of the inventory took place in the following period of time:

• after October 1 of the reporting year;
• before the start of the annual inventory.

This situation may arise when changing the MOL. Checked property is not re-inventory. Special cases include checking objects such as:

• cash registers and medicines;
• fixed assets (it is permissible to inventory once every three years);
• goods, raw materials and materials (hereinafter referred to as commodities), if the location of the BU is the Far North and areas equated to it (it is permissible to inventory inventory not annually, but during the period when the inventory balances are at their lowest);
• library fund (periodicity determines the status of the fund and can range from one year to 20 years);
• precious metals and precious stones (including their presence in component parts, products, devices, tools, equipment, weapons, military equipment, scrap and waste).

Another case is due to the shortage of accountants, it occurs more and more often - this is the restoration of budget accounting.

The procedure for preparing for the annual inventory

In the framework of this article, we will consider only one case of a mandatory annual inventory - assets and liabilities. KU, the preparation procedure, as well as other moments of the inventory, establishes in its accounting policy. Since this policy must be coordinated with the GRBS, most BUs usually take into account the regulatory legal acts (hereinafter referred to as NLA) issued by the relevant GRBS when developing their procedures.

The BU of the system of the Ministry of Internal Affairs of the Russian Federation, annually, until August 15, submits lists of movable property to be released to the GRBS. Accordingly, when approving the inventory, it is necessary to provide for the formation of lists of the specified property before it is carried out. These requirements are also typical for other CUs, for example, subordinate ones:

• GPS EMERCOM of Russia;
• FCS of Russia;
• federal courier communications authorities.

This can also be attributed to the BU FSIN. These structures, which are subordinate to the CU, are listed in paragraph 3 of the Decree of the President of the Russian Federation of October 18, 2002 No. 1205 (hereinafter - Decree No. 1205).

The legal acts adopted in pursuance of Decree No. 1205 have been in force for 10 years or more. It can be assumed that cardinal changes are unlikely to occur in 2017.

The procedure for checking the presence of NFA

BUs create permanent inventory commissions (hereinafter referred to as commissions). If there has been a significant increase in the volume of work associated with the inventory, then the BU can additionally create working commissions. Such additional structures act simultaneously with the permanent ones.

The personal composition of any of the named commissions is approved by the head of the CU. The administrative document can be issued in the form of an order (decree, order). These administrative documents are usually registered separately from others. In the book of control over the implementation of administrative documents on the inventory.

It makes sense for the Commission to start its work with inquiries if it turns out that restoration (partial restoration) of budget accounting is necessary. So, in order to increase the reliability of the verification of movable fixed assets and real estate, it is advisable to obtain information from the registration authorities, from:

• Rosreestr (real estate and land plots);
• traffic police (vehicles);
• GIMS (small boats).

An important point is that the commissions must necessarily involve the MOL in their work. Of course, requests can be made without them, but it is possible to carry out an actual check, draw up inventory lists only in the presence of the MOT. Moreover, this presence must be confirmed by the signature of the MOL on various inventory documents (their list depends on the procedure approved by the CU).

Note that the obligatory document for signing the MOT is the act on the results of the inventory (hereinafter referred to as the Act). Otherwise, upon detection of shortages, the MOL may demand that the Acts be recognized as illegal. Some MOLs also demand that orders to impose disciplinary sanctions be declared invalid (appellate ruling of the Nizhny Novgorod Regional Court dated June 28, 2016 No. 33-7695 / 2016).

What documents to issue based on the results of the inventory

The inventory process is accompanied by the execution of various types of inventories, however, the completion of this process, like any other verification, requires the execution of an act. The act that completes the inventory is one of the mandatory registers used by the CU. Therefore, its form was approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (hereinafter - Order No. 52n).

The procedure for filling out the Act does not contain such mandatory requirements as:

• page-by-page indication of the number of serial numbers of goods and materials;
• summarizing the overall results of quantitative indicators in kind.

There is no need to mark on the last page of the Act the completion of such actions of the commission (commissions), such as:

• checking prices and taxation;
• counting totals.

The possibility of refusing the listed actions is confirmed by the Letter of the Ministry of Finance of Russia dated November 27, 2015 02-06-10/69491 (hereinafter - Letter No. 02-06-10/69491). Clarifications from the financial department were required due to some discrepancies in the execution of final documents, when compared:

• Order No. 52n;
• Guidelines approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 (hereinafter - Guidelines No. 49).

As the finance department explained in Guidelines No. 49:

• not classified as legal acts (are advisory in nature);
• are applicable only to the extent that does not contradict the legislation on accounting and legal acts subordinate to it.

Since the provision on the inventory is approved by the institution itself, it can still provide for additional: indicators of the final documents; the forms of the final documents and any others. Thus, the lack of tissue measurement acts was one of the reasons that the BU UFSIN could not withhold the damage caused by the shortage of fabric in the warehouse. This situation was considered in the appeal ruling of the Sverdlovsk Regional Court dated August 14, 2015 in case No. 33-11467/2015 (hereinafter - Ruling No. 33-11467/2015).

How to register the NFA movement during the inventory period

Determination No. 33-11467/2015 also mentions another moment of the inventory, which did not allow to withhold damage from the MOL. The representative of the MOL explained that during the inventory period:

• the work of the warehouse was not suspended;
• vacation was made, including the controversial fabric.

In addition, the MOL was in principle absent during the inspection at the workplace. Reasons for absence are valid:

• confirmed temporary disability;
• days of rest, quite officially granted to him by the BU for the previously worked time.

These circumstances were regarded by the court as evidence that, in addition to the MOT, other persons also had access to the stored tissue. The court was not presented with the records of the movement, including the disputed fabric in the warehouse during the period of the audit. The BU could fulfill clauses 3.18, 3.19 of Methodological Instructions No. 49 and draw up during the check individual inventories for goods and materials that were received during the inventory or, conversely, were released.

Given the clarifications given in Letter No. 02-06-10/69491 on Methodological Instructions No. 49, it is difficult to assume that the court would insist on observing the recommended form of inventories. However, the BU UFSIN also did not provide any other evidence.

It is worth noting that some courts still consider Methodological Recommendations No. 49 not advisory, but mandatory for CUs. Such a conclusion follows, for example, from the appeal ruling of the Stavropol Regional Court dated July 3, 2015 in case No. 33-4065/2015 (hereinafter - Ruling No. 33-4065/2015).

Taking into account the principle of uniformity of judicial practice, it is possible that in 2017 the BU will have to defend the correctness of the conclusions made in Letter No. 02-06-10/69491 more than once in 2017. On the other hand, it is judicial practice that helps to identify common errors in the inventory. Let's consider some of them in more detail. And let's start with Definition No. 33-4065/2015.

Design errors

The thesis of Definition No. 33-4065/2015 that Methodological Recommendations No. 49 are mandatory for application can be challenged. At the same time, it is difficult to disagree with the court, when the CU, referring to the departmental inventory regulations, stated that the evidence of the presence of the MOT during the inventory is the register of visits to warehouses.

It is impossible to lay responsibility on only one MOL out of three, if there is an agreement concluded with all three on full collective (brigade) liability for the following cases:

• detection of violations in ensuring the safety of property entrusted to the MOT group;
• damage incurred by the employer, including due to a shortage.

Subsequently, all three MOTs were dismissed, but at the time of the inventory check, all objects were in safe custody with all MOTs - members of the team. Members of the commission allowed the absence of the signature of one of the MOTs in various inventories.

Prior to the comparison of the actual availability of property with the accounting indicators, no receipts were taken from any of the MOTs on the fact of the delivery of all expenditure and receipt documents. The importance of this action is in determining the balance of property by the beginning of the audit.

The absence of these receipts left only one possible option for determining the balance of property at the beginning of the audit. Members of the commission had to study the data of commodity reports. However, this was not done.

Missing the deadline for filing a claim

The effectiveness of the inventory is determined by how much the BU managed to eliminate the negative consequences. One of such actions is the retention of damage from the MOT. When litigation is necessary, it is important to meet deadlines.

As follows from the Appeal ruling of the Altai Regional Court dated April 27, 2016 in case No. 33-4715 / 2016, the BU UFSIN was denied compensation for damages only due to non-compliance with the deadlines for filing a claim. Despite the special status of CUs, the legislation does not provide for any special legal regulation of relations arising in connection with bringing employees (employees) of BUs to liability. These legal relations are regulated exclusively by the Labor Code of the Russian Federation:

• the employer has the right to apply to the court if a year has not expired from the date of discovery of the damage caused;
• we will allow you to miss the deadlines if there are good reasons.

If there were no good reasons allowing the court to restore the terms, then the presence of a pass is a completely independent and sufficient reason for refusing to satisfy the requirements.

How to document and record discrepancies identified

The greatest number of questions after the inventory arises if the BU detects unrecorded NFA objects. Is it necessary to reflect them in tax accounting registers and, accordingly, charge corporate income tax (hereinafter referred to as CPT)? There is no need. Such an unequivocal answer is given in the Letter of the Ministry of Finance of Russia dated March 4, 2016 No. 03-03-05 / 12532.

The basis for the withdrawal of the financial department is subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation. The specified paragraph establishes that when determining the tax base for NDP, income in the form of property received as part of targeted financing is not subject to accounting. Such property includes those brought in the prescribed manner to the KU:

• income in the form of limits on budget obligations (hereinafter referred to as LBO);
• budget appropriations.

In the opinion of the financial department, it is necessary to include errors in the procedure for accounting for property acquired (created) at the expense of LBO and budget allocations to this exception. Accordingly, it is necessary to reflect discrepancies only in budget accounting.

Any economic activity at the enterprise presupposes the presence of specific savings in its possessions. This includes tangible and intangible assets, fixed assets, finished products or goods for sale, monetary assets and other property. Whatever the firm - large or small, industrial or commercial, state or private - it must necessarily recalculate the list of property present on it through an inventory. In budgetary institutions, this procedure is carried out with particular care.

The concept of inventory

Inventory, by its primary definition, means a recalculation of the cash positions recorded on the account of the property of the enterprise, with a specific comparison of the results obtained with the previous check. This word initially suggests a familiar term called "inventory". But it is worth noting that the process of conducting an inventory in a budgetary institution involves a quantitative measurement of not only the economic estate or inventory objects that are assigned to financially responsible persons, but also the list of funds stored in bank accounts and in cash (on hand), settlements with debtors and creditors, as well as financial liabilities. The main purpose of this event is to identify surpluses or shortages that may arise in the course of economic activity, as well as to search for possible mistakes that were made by employees of various areas of the economic functioning of the enterprise as a whole. Based on the results of the inventory in a budgetary institution, those responsible for the shortfalls are subject to disciplinary punishment in the form of reprimanding or depriving them of bonuses, as well as compensation for the damage incurred.

Importance for the enterprise

Carrying out regular inspections at enterprises maintained at the expense of public funds is an integral process of their economic activity. The importance of inventory in budgetary institutions is due to the list of possible situations that are subject to mandatory controlling by management, namely:

• conditions for the transfer of the estate of a budgetary enterprise for rent;
• conditions for the sale or redemption of budgetary property;
• control of the state of the asset and liability of the state institution;
• change of materially responsible person and transfer of cases;
• the presence of facts of theft, abuse of official position and damage to valuables;
• situations of fires, natural disasters and other emergencies.

Particularly important and significant components of the property of a budgetary institution are inventoryed without fail, the list of which includes:

• cash desk of the enterprise;
• medicinal preparations;
• fixed assets;
• inventory items;
• library fund;
• list of precious metals and stones.

Rules for holding

The rules for conducting an inventory in a budgetary institution are regulated by the current legislation. One of the main requirements for the correct conduct of the inspection of state property is the mandatory formation of the composition of the commission. An inventory order in a budgetary institution establishes specific persons who will be members of this commission. The circle of persons submitted for verification includes only employees of the staff of this enterprise, but not third parties in the form of expert appraisers, employees of state inspections, and so on. The mandatory representatives of the commission are the chief and ordinary accountant, and are headed by its head and his deputy. It is important to note that materially responsible persons cannot be part of the inspectors. In addition to the members of the inspection group, the director of the institution approves in the order the specific dates for the inspection. At the end of the budgetary institution, an analysis of shortages and surpluses is carried out, the guilty are identified, an administrative penalty is made from the guilty persons, if any.

Stages

All work on checking cash and non-cash positions in the estate of a state institution is divided into several stages.

The first stage is preparation. By the beginning of the audit, the accounting department must complete work with all documents on the receipt and issuance of material assets, as well as make the necessary entries in the list of analytical accounting registers, having determined in advance the balances on the day of the audit.

The second stage is the direct inventory in a budgetary institution. Appropriate forms are prepared for entering data on the results of the inspection into them, the names of the members of the commission are entered, counting, weighing, measuring specific items subject to inventory, after which the premises subject to inspection are sealed to prevent forgery or subsequent theft of the inventoried property.

The third stage - registration The forms specifically established by the current legislation regulate the completion of the results of the audit on fixed assets, intangible assets, other intangible assets and stocks, the availability of funds and valuables, as well as strict reporting forms, settlements with debtors and creditors and material assets in storage.

The fourth stage is the verification of the completed inventories. It summarizes the results of the inventory of fixed assets in a budgetary institution, liabilities, assets and cash. At this stage, surpluses and shortages of the property of the enterprise are revealed.

OS Inventory

Inventory of fixed assets in budgetary institutions is one of the highest priority and responsible areas in the work of the audit commission. After all, here it is necessary to analyze and calculate not only the actual presence of assets in the enterprise, but also determine the physical state of each object to be verified. This requires the experience and certain skills of the members of the commission selected by the head, since the list of fixed assets is often too large: it includes a lot of items from real estate to stationery pens and pencils.

The procedure for conducting an annual inventory in a budgetary institution in terms of fixed assets, as well as during a private unscheduled inspection, includes specific principles for analyzing the object of the survey. The purpose of this check is:

• recalculation and fixation of the actual presence of fixed assets;
• comparison of the received data with the accounting information entered earlier in the 1C program;
• establishing discrepancies and identifying shortages and surpluses, if any;
• checking objects unsuitable for use;
• identification of property, plant and equipment that do not meet the recognition criteria.

At the same time, objects of land plots with their buildings, structures, real estate are not subject to mandatory annual inspection, and a budgetary institution is not obliged to conduct an inventory of such funds annually - it is enough to check them once every three years.

Checkout inventory

An equally important point in the work of a state-owned enterprise is the verification of the cash desk and the funds stored in it. The purpose of the cash register inventory in a budgetary institution is to check the actual accounting at the current site of cash transactions, as well as to identify the correspondence of information in cash documents with actual cash. But in what cases is a cash check mandatory? This is preceded by the following situations:

• transfer of state property for rent or ownership of the buyer;
• the eve of the annual reporting;
• change of MOL;
• identification of signs of theft, theft, damage to property;
• force majeure situations;
• natural disasters;
• accidents;
• emergencies;
• liquidation or reorganization of the enterprise.

Before the check, all processes for the movement at the cash desk are stopped, the cashier provides the commission with a set of all PKO, RKO, cash statements. Being a financially responsible person, he also confirms that he has submitted all cash documentation to the accounting department or to the members of the commission themselves, and also provides information that all funds that have arrived have been credited, and those that have left have been written off. Then comes the actual verification itself, which involves the mandatory recalculation of all cash banknotes at the cash desk with their specific denomination, and the amount revealed as a result of the calculation is compared with the one indicated by the cashier in the cash register and balances at the end of the period. If the company has cash registers, the check begins with checking the checks and the amounts entered in them with the data in the program. They do not bypass the absence of a limit at the cash desk - the amount on the balances should not exceed its boundary value. It should also be noted that blots, errors and deletions in cash documents are unacceptable. At the end of the inventory of cash in two copies, the commission draws up an inventory act. One of them is transferred to the accounting department, the other remains with the MOT in the person of the cashier.

Inventory of liabilities

The inventory of liabilities in a budgetary institution is aimed at establishing reliable financial information on reporting and accounting, in the process of which specialists determine the presence and condition of debts of a state-owned enterprise. What objects are checked by the inventory of obligations? These include:

• items;
• specific taxes and fees;
• subjects of social insurance;
• goods supply;
• performance of works and services,
• wage level.

During the audit, the director determines the composition of the audit commission. That, in turn, is engaged in the assessment of the legality of the accounting. Arrears are identified for timely payment of loans and interest on loans, the correspondence of figures in contracts and financial statements is determined. The inventory also applies to tax reporting - the amounts that have been posted to sub-accounts and which must correspond to the information entered in the declaration are considered.

In the process of identifying debts to social funds, the transferred amounts of money are verified, debts are sought out. No less careful is the approach to the consideration of the wages of each employee, taking into account the particular attention paid to the established underpayments and overpayments.

Among other things, monitoring and analysis of settlements with buyers, suppliers, customers, contractors is carried out. The terms of payment of payment orders are analyzed, as well as the submitted advance reports are checked.

Annual recalculation of property

Representatives are sometimes invited to conduct an annual recalculation of the property of a state-owned enterprise. The budgetary institution conducts a mandatory annual audit as of October 1 of each year (beginning of the fourth quarter of the reporting period). In addition to the above options for recalculation, the annual inventory provides for the verification of the following components of the economic property of a state enterprise:

• land, real estate (every three years);
• stocks, biological assets, already mentioned receivables, payables, deferred income and expenses, other liabilities (annually);
• fixed assets, equipment, inventory items (annually);
• investments, cash, work in progress (annually);
• agricultural objects (annually);
• beekeeping, nurseries (annually).

During the annual inventory, the commission carries out the following work:

• conducting briefings for inspectors;
• organization of the inventory itself;
• control of the audit;
• correctness of determination of control differences;
• re-checking in case of an error in the preliminary calculation of property;
• identifying the causes of the difference;
• reporting information to management by filling out an inventory list.

Inventory shortfall

The shortage identified during the inventory of a budgetary institution is subject to analysis. In itself, the definition of shortage is a shortage of inventory items identified during the audit and their direct recalculation. If the shortage was calculated within the norms of natural loss, penalties are not applied to the materially responsible person. In this case, the amount of shortage or damaged inventory is debited from the accounting account at a specific cost, which includes the contract price and the share of transportation costs spent on these inventory. If the shortage exceeds the rate of natural loss, then the guilty person is identified and a fine is collected from him in the amount of the amount received during the shortage check.

Inventory surplus

The surplus identified during the inventory in a budgetary institution is subject to capitalization. The excess amounts received as a result of the audit for fixed assets, inventories, cash and other assets are taken to the balance sheet. This operation is carried out by accepting the surplus for accounting at the current market value (if we are not talking about cash, they are credited in the denomination in which they are in excess, and data on them are recorded in the cash inventory act). Inexperienced novice accountants or students who have not completed their studies, who came to work in a budgetary organization and started working on an inventory, mistakenly believe that surpluses are not shortages, that there is nothing terrible in them. But it's not. Especially when it comes to cash.

In the event that an unscheduled surprise inspection with representatives of the state inspectorate descended on the enterprise, the surplus found by them in the cash register, even in the amount of one unfortunate penny, is fined on the enterprise. It is strictly forbidden to keep your own funds or undelivered change at the cash desk. The level of cash in the cash register must clearly match the figures entered in the relevant cash documentation. If we are talking, for example, about fixed assets, then they fall on the balance sheet of the enterprise, but the head of the institution will still ask relevant questions to materially responsible persons who did not put the excess fixed asset on the enterprise’s records in the right time.