MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION

ON APPROVAL OF THE ORDER

1. To approve and put into effect the attached Procedure for the inventory of property and liabilities in the Armed Forces Russian Federation.

2. To recognize as invalid the Order of the Minister of Defense of the Russian Federation of 2008 N 138.

to the Order of the Minister of Defense

2010 N 1365

CONDUCTING INVENTORY OF PROPERTY AND OBLIGATIONS

IN THE ARMED FORCES OF THE RUSSIAN FEDERATION

I. GENERAL PROVISIONS

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

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

2. The main objectives of the inventory are:

identification of the actual availability of property;

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

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

During the inventory, compliance with the conditions and order of storage is checked material values and Money, rules for the maintenance and operation of fixed assets, as well as documenting the facts of financial and economic activity that were not reflected in the accounting.

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

Carrying out an inventory (except for an inventory of precious metals) is mandatory:

before drawing up the annual budget reporting;

when changing financially responsible persons;

when revealing the facts of theft, abuse or damage to property;

during the reorganization or liquidation of a military unit;

when auditing the financial, economic and economic activities of a military unit;

when transferring property for rent, redemption, sale;

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

in other cases stipulated by the legislation of the Russian Federation.

4. Inventory is subject to: all property of a military unit, regardless of its location; all kinds financial commitments, as well as recorded on off-balance sheet accounts; obligations and property, including those received for gratuitous use; rented; not having a valuation or being in custody.

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

For the purpose of a one-time inventory taking with a large amount of work, working inventory commissions can be created, which are subordinate to the chairman inventory commission.

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

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

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

6. During the work of the inventory commissions, the members of the inventory commission are released from the performance of their official duties for their positions.

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

7. Inventory commissions in the course of work:

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

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

check in the subdivisions of military units (from financially responsible persons) the presence, quality condition, completeness and storage conditions of all not 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 inventory records(collation statements) data on the actual availability (balances) of fixed assets, non-produced and intangible assets, inventories and finished products, precious metals, settlements and other assets;

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

correctness and timeliness of registration of inventory results.

II. GENERAL RULES FOR CONDUCTING INVENTORY

8. Before the set deadlines for the inventory, the commander of the military unit issues an order on the inventory, which specifies the timing and types of inventory items and liabilities, as well as, if necessary, clarifies the composition of the inventory commission. The order is registered in the register of control over the execution of orders (resolutions, orders) on the inventory (form according to OKUD 0317019), which is maintained by the chairman of the inventory commission.

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

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

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

the requirements of the legislation of the Russian Federation on responsibility for concealing the revealed violations are brought to the notice of the members of the inventory commission;

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

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

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

The financial body carrying out budget accounting must complete the processing of all primary accounting documents on the movement of property and liabilities, reflect them in the accounting registers and determine the balances on the day of the inventory.

By the beginning of the inventory, the financially responsible persons give receipts to the financial authority of all incoming and outgoing primary accounting documents on the movement of property and about the absence of property that was not received or written off as an expense.

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

The actual presence of material values ​​is determined by weighing them by mass (weight), measuring the volume and by other methods using the mass and volume measuring instruments checked in the prescribed manner, as well as by measuring fuel in tanks of cars, tanks and other containers, recounting piece items, measuring material values ​​recorded in meters.

11. Inventory of property is carried out for each materially responsible person and for storage locations.

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

Inventory of material assets is carried out in the order of the arrangement of values ​​in a given room.

For material values ​​stored in the supplier's intact packaging, the amount of these values ​​is determined on the basis of primary accounting documents during mandatory verification in kind (for a sample) of some of these values.

If a discrepancy is found, the entire batch is subject to verification, and the amount of material assets subject to sampling is doubled.

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

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

In case of revealing the facts of shortage of material assets, the inventory is subject to 100 percent of the property accepted for safekeeping by the materially responsible person.

12. The results of the inventory of measurements of fuel in the tanks of machines (units), tanks and other containers are reflected in the statement of measurement of fuel in the tanks of cars (form according to OKUD 6002601) or in the statement of measurements of the amount of fuel and lubricants when removing residues (form according to OKUD 6002602), whose data are entered in the inventory lists (collation statements) (form according to OKUD 0504087).

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

13. The results of the inventory of tare material stocks are reflected in the list of weighing tare material stocks (form according to OKUD 6002603). When taking inventory a large number tare material stocks lists of weighing of tare material stocks are kept separately by one of the members of the inventory commission and the materially responsible person.

At the end of the working day (or at the end of the re-weighing), the data on the weighing sheets of container inventories are compared, and the reconciled total is entered into the inventory list (collation sheet) (OKUD form 0504087).

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

14. If material assets are found that have become unusable and not written off from the budget, the commission makes proposals for their write-off and makes a note about this in the "Note" column of the inventory list (collation sheet). The write-off of the specified material assets is carried out in the manner prescribed by the Ministry of Defense of the Russian Federation.

15. If in the course of the inventory material assets are found, the data on which are absent in the accounting registers or do not correspond to reality, the inventory commission indicates the correct data or technical characteristics in the inventory lists.

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

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

The number of copies of inventory lists (collation statements) is determined by the inventory commission of the military unit. It should be borne in mind that one copy of the inventory list (collation sheet) is obligatorily transferred to the financially responsible person, and another copy of the inventory list (collation sheet) is sent to the financial and economic body that records property and liabilities.

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

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

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

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

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

Inventory lists (collation statements) must be filled out clearly, without blots. Correction of errors is made in all copies of inventory lists (collation lists) by crossing out the wrong entries and putting the correct entries over the crossed out ones. Corrections must be agreed and signed by all members of the inventory committee and financially responsible persons.

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

On the last page of the inventory list (collation sheet), a note should be made about checking prices, taxing and counting the totals, signed by the persons who carried out this check.

17. For property in custody, rented or received for processing, separate inventory lists (collation statements) are drawn up.

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

19. In cases where financially responsible persons find, after the inventory, errors in the inventory lists (collation statements), they immediately report this to the chairman of the inventory commission before opening the relevant premises for storing property. The Inventory Commission checks the indicated facts and, if confirmed, makes corrections of the identified errors in the prescribed manner.

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

The results of the control checks of the correctness of the inventories are drawn up by an act on the control check of the correctness of the inventory of values ​​(form according to OKUD 0317020) and are recorded in the register of control checks of the correctness of the inventory (form according to OKUD 0317021).

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

Control checks of the correctness of inventories and sample 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 at the time of the inventory are suspended.

In case of long-term inventory taking 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 the property, material values ​​can be released by financially responsible persons in the presence of members of the inventory commission with entry into a separate inventory list (collation sheet) (form according to OKUD 0504087) and with a mark in the primary expenditure accounting documents signed by the chairman of the inventory commission.

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

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

III. PROCEDURE FOR CONDUCTING INVENTORY OF INDIVIDUAL SPECIES

PROPERTY AND LIABILITIES

Inventory of items of fixed assets, not produced

and intangible assets

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

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

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

If you find inaccuracies or discrepancies in the registers analytical accounting or technical documentation are corrected and clarified by the appropriate officials.

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

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

27. If the items of fixed assets have undergone work on completion, additional equipment, reconstruction or modernization and at the same time the purpose of the item of fixed assets has changed, a new assignment of the item of fixed assets is entered into the inventory list (collation sheet).

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

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

Objects of the same type of fixed assets of the same value, received simultaneously in one of the divisions of a military unit and recorded in the inventory card of group accounting of fixed assets (form according to OKUD 0504032), in inventory records (collation sheets) (form according to OKUD 0504087) are reflected in groups by name indicating quantity.

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

30. A separate inventory list (collation sheet) (form according to OKUD 0504087) is drawn up for items of fixed assets that have fallen into disrepair and cannot be restored. At the same time, the date of commissioning of facilities and the reasons that led to their unsuitability are indicated.

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

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

If, at the time of the inventory, the object of fixed assets is located outside the location of the military unit, then the inventory is carried out on the basis of documents confirming its transfer. If necessary counter check carried out with trips to the place of temporary location of the object.

33. Items of fixed assets that do not belong to a military unit are checked separately: leased, held in safe custody. For these objects, a separate inventory list (collation sheet) is drawn up (form according to OKUD 0504087) with an indication of the documents according to which these objects are accepted for budgetary accounting.

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

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

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

Inventory of inventories and finished products

35. Inventories (including finished products) are entered into inventory lists (collation statements) (form according to OKUD 0504087) for each name, indicating the type, group, quantity and other data.

36. Received during the inventory inventories are entered in separate inventory lists (collation statements) (form according to OKUD 0504087), which indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the name of inventories, quantity, price and amount. On the receipt document signed by the chairman of the inventory commission (or, on his behalf, a member of the inventory commission), a mark is made "after inventory" with reference to the date of the inventory list (collation sheet), in which these values ​​are recorded.

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

The actually absent material stocks, reflected in the accounting and not being at the time of the inventory in the account of materially responsible persons, must be confirmed by documents drawn up in the prescribed manner:

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

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

shipped inventories - copies of documents presented to buyers.

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

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

for inventories in transit, for each individual shipment: name, quantity and value, date of shipment, as well as a list and number of documents on the basis of which these stocks are recorded in budget accounts;

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

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

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

39. Tare is entered into inventory lists (collation statements) (form according to OKUD 0504087) by type, intended purpose and quality condition.

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

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

42. Items of soft inventory that have fallen into disrepair are included in a separate inventory list (collation sheet) (OKUD form 0504087). For the indicated material values, the inventory commission makes proposals for writing off in accordance with the established procedure, indicating the time of operation, reasons for unsuitability, the possibility of using these items for economic purposes.

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

Features of the inventory of precious metals

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

45. Inventory of precious metals is carried out:

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

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

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

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

46. ​​All available precious metals, products made from them, as well as precious metals in the composition of any material values ​​are subject to inventory.

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

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

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

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

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

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

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

Inventory of financial investments

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

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

correctness of securities registration;

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

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

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

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

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

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

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

Inventory of cash and cash documents,

forms of strict reporting

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

Checking the actual availability of banknotes in foreign currency conducted by types of foreign currencies.

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

58. Inventory of monetary funds of a military unit held in accounts opened in credit institutions, is carried out by reconciling the balances of the amounts recorded in the corresponding accounts of the budget accounting of the military unit, with the data of statements of credit organizations.

Inventory of construction in progress

59. During the inventory of construction in progress, the following is checked:

the state of work on the construction of buildings, structures and other facilities capital investments... For each object, by measuring, the volumes of completed construction works(including the installation of individual structures) and works on the installation of equipment;

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

the state of the mothballed and temporarily suspended construction projects. During the inventory, the reasons and grounds for the conservation of objects are determined;

construction in progress, not secured by funding sources.

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

60. According to the results of the inventory of the unfinished capital construction Inventory lists (collation statements) are drawn up for each object, indicating its name, the volume of work performed as a whole for the object, for each individual type of work, structural elements, equipment and other costs and with an indication of their cost, which are compared with budget accounting data; reflecting the amount of actual costs for this object, and identify the reasons for the deviations.

61. Separate inventory lists (collation statements) are drawn up (form according to OKUD 0504087):

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

for objects completed by construction, but not put into operation. Inventory lists (collation statements) for such objects indicate the reasons for the delay in the execution of the commissioning of these objects.

62. Separate inventories (collation statements) (form according to OKUD 0504087) are drawn up for completed construction projects, as well as for completed design and survey work on terminated construction, subject to write-off from the balance sheet, indicating the nature of the work performed, their cost, reasons for the termination of construction ...

Inventory of unfinished, terminated and completed

research and development work

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

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

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

unfinished, discontinued and completed R&D;

owners and users of inventory objects;

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

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

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

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

65. The actually incurred expenses for R&D must be confirmed by the primary accounting documents (acts of acceptance of work performed) drawn up in the prescribed manner.

66. During the inventory of R&D, the amount of unfinished, terminated and completed R&D, as well as the degree of development of advances issued to the R&D contractor, should be established. To do this, analyze the plan scientific work, where there is a list of all R&D carried out in the current year, as well as the timing of their implementation. Completed (completed) R&D (stages of R&D) is determined by comparing the values ​​of the plan and acts of work performed.

For the terminated work on the initiative of the customer, the presence of a duly executed decision on the termination of work is checked. In this case, the customer approves and pays for the actual costs incurred by the R&D contractor at the time of the termination of work.

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

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

68. Inventory lists (collation statements) for the inventory of R&D costs are compiled separately:

for incomplete R&D on the day of the inventory;

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

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

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

for discontinued R&D;

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

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

documents on the technical condition of non-financial assets;

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

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

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

On the basis of the completed lists, the inventory commission draws up acts of the inventory of rights to the results of scientific and technical activities. These acts are signed by the members of the inventory commission, register them as annexes to the minutes of the meeting of the inventory commission and, together with it, are handed over to the commander of the military unit.

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

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

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

name, quantity and cost estimate of non-financial assets acquired in the course of work, but not included in the created material values ​​(special equipment, recyclable waste);

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

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

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

Inventory of calculations

72. When making an inventory of calculations, the validity of the amounts recorded in the corresponding accounts of the budget accounting of the military unit, and the state of the receivable and accounts payable.

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

74. The Inventory Commission carries out a documentary check of the state and validity of the amounts on the accounts and the causes of the debt, establishes the possibilities for its reduction or liquidation.

The inventory commission, by means of documentary verification, establishes the timing of the occurrence of receivables and payables, the reality of the debt, the correctness and validity of the amounts of debt recorded in the budget accounting and reporting, as well as whether claims have been filed for collection accounts receivable forcibly.

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

76. When checking debts to the personnel of a military unit, the amount of accounts payable for monetary allowance (wages), to be credited to the account of the depositors, as well as the amount of overpayments to the personnel of the military unit with the identification of the reasons for the overpayment.

77. When making an inventory of the reported amounts:

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

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

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

Including checks the amount of receivables written off due to the defendants' insolvency and the impossibility of foreclosure on their property. At the same time, the validity of writing off the debt, the correctness of recording the written off debt off the balance sheet, monitoring the possibility of its collection in case of a change property status the debtor.

IV. DOCUMENTAL REGISTRATION OF INVENTORY, PROCEDURE

REFLECTION OF ITS RESULTS IN BUDGET ACCOUNTING

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

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

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

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

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

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

an act of audit of cash, securities and other valuables stored in the cash desk (form according to OKUD 6002604) - when taking inventory of cash, securities and other valuables stored in the cash desk of a military unit;

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

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

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

Depending on the objects of inventory, forms approved by others may be applied. federal authorities executive branch or developed directly by the military unit.

80. At the end of the inventory and their corresponding registration, the inventory lists (collation statements) are transferred by the chairman of the inventory commission on the same day, and if the inventory is over after the end of the working day, then the next day, by the start of work, to the financial and economic authority, where budget accounting is kept. property. Inventory lists (collation statements) are transferred to the financial and economic authority according to the list signed by the chairman of the inventory commission.

The financial and economic authority enters into inventory lists (collation statements) budget accounting data and reflects the results of the inventory, that is, discrepancies between the accounting data and the actual availability of property. According to the revealed discrepancies, a list of discrepancies is drawn up based on the results of the inventory (form according to OKUD 0504092).

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

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

attributing shortages at the expense of the guilty persons of the military unit or writing them off at the expense of the federal budget;

settlement of discrepancies in the actual availability of material assets against budget accounting data during re-grading by conducting mutual offset surpluses and shortages arising as a result of it.

83. Offset of surpluses and shortages can be made only as an exception for the same period, with the same materially responsible person, in relation to material values ​​of the same name and in identical quantities. Carrying out a set-off is allowed in relation to the same group of material values, provided that the values ​​included in it are similar in terms of outward appearance or packed in the same container (when released without unpacking the container).

In the event that, when offsetting shortages by re-grading surpluses, the value of the missing values ​​is higher than the value of the values ​​that are in surplus, this difference in value shall be attributed to the guilty parties.

84. The final decision on attributing the shortages at the expense of the guilty persons or writing them off at the expense of the federal budget, on posting surpluses, as well as on the possibility of mutual offset of re-grading is made in accordance with the procedure established by the Ministry of Defense of the Russian Federation.

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

Control checks of the correctness of inventories and sample 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 at the time of the inventory are suspended.

In case of long-term inventory taking 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 the property, material values ​​can be released by financially responsible persons in the presence of members of the inventory commission with entry into a separate inventory list (collation sheet) (form according to OKUD ) and with a mark in the primary expenditure accounting documents signed by the chairman of the inventory commission.

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

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

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ORDER of the Minister of Defense of the Russian Federation of 28-03-2008 138 ON APPROVAL OF THE PROCEDURE FOR CONDUCTING THE INVENTORY OF PROPERTY AND OBLIGATIONS IN ... Actual 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<*>, the commands of military districts (fleets), combat arms of the Armed Forces, the main and central directorates of the Ministry of Defense, associations, formations, military units, military commissariats and organizations of the Armed Forces, whose activities 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 an inventory), a permanent inventory commission is appointed by the commander.

For the purpose of a one-time inventory taking with a large amount of work, working inventory commissions may be created for inventory taking in individual divisions of military units. Working inventory commissions are subordinate to the chairman of the inventory commission, who monitors their activities.

In the military unit, which 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) are approved by the order of the commander of the military unit, which is obligatorily communicated to the chairman of the inventory commission and its members, and is recorded in the register of control over the execution of orders (resolutions , orders) on the inventory (form according to OKUD), which is maintained by the chairman of the inventory commission.

The chairmen of the inventory commissions are appointed deputy commanders of military units, and the members of the inventory commissions are military personnel undergoing military service under contract and civilian personnel of various specialties who are not related in official relations with the officials being inspected.

During the work of the inventory commissions, members of the inventory commission are released from the performance of their official duties for their positions.

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

4. The main objectives of the inventory are:

identification of the actual 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 in the budgetary accounting of obligations.

5. Inventory commissions in the course of work:

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

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

check in the subdivisions of military units (from financially responsible persons) the presence, 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 (collation statements) data on the actual availability (balances) of fixed assets, non-produced and intangible assets, inventories and finished products, precious metals and stones, settlements and other assets;

the correctness of the indication in the inventory lists (collation 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. The inventory consists of the following steps:

a) the first stage:

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

development and approval of an inventory plan;

receiving receipts from financially responsible persons;

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

b) the second stage:

identification, weighing, measuring, counting and checking the actual availability of property and obligations;

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

c) third stage:

comparison of inventory materials data with budget accounting data;

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

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

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

drawing up an act on the results of the inventory;

issuing an order from the commander of a military unit on approving the results of the inventory and on bringing to justice the guilty officials;

introduction accounting records to the accounting registers according to the results of the inventory.

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

With changes and additions from:

In order to organize activities in the Armed Forces of the Russian Federation for the fulfillment of the requirements of the Decree of the Government of the Russian Federation of June 29, 2011 No. 512 "On the procedure for recognizing servicemen in need of living quarters - citizens of the Russian Federation, provided for the entire period military service service living quarters, and providing them with residential premises for free "(hereinafter referred to as the resolution), as well as Instructions on providing servicemen - citizens of the Russian Federation doing military service under a contract in the Armed Forces of the Russian Federation, residential premises under a social employment contract and Instructions on the provision to servicemen - citizens of the Russian Federation, performing military service under a contract in the Armed Forces of the Russian Federation, office living quarters (hereinafter referred to as instructions), approved by order of the Minister of Defense of the Russian Federation of 2010 No. 1280, I order:

1. Determine the Department housing Of the Ministry of Defense of the Russian Federation by the authorized body of the Ministry of Defense of the Russian Federation on the implementation in the Armed Forces of the Russian Federation of the requirements of the decree and instructions (hereinafter referred to as the authorized body).

2. To establish that the authorized body carries out its functions through specialized organizations of the Ministry of Defense of the Russian Federation:

federal government agency"Western regional administration housing "of the Ministry of Defense of the Russian Federation;

Federal State Institution "Central Regional Department for Housing Supply" of the Ministry of Defense of the Russian Federation;

Federal State Institution "Eastern Regional Department of Housing Supply" of the Ministry of Defense of the Russian Federation;

Federal State Institution "Southern Regional Housing Administration" of the Ministry of Defense of the Russian Federation.

3. Specialized organizations of the Ministry of Defense of the Russian Federation shall perform the following functions:

accept applications from military personnel - citizens of the Russian Federation, provided for the entire period of military service with official living quarters, the total duration of military service of which is 20 years or more, or the total duration of military service of which is 10 years or more upon dismissal from military service upon reaching the age limit stay in military service, for health reasons or in connection with organizational and staff activities (hereinafter referred to as military personnel), in order to recognize them as needing living quarters;

recognize servicemen as needing residential premises in accordance with the procedure established by the Rules for recognizing servicemen in need of residential premises - citizens of the Russian Federation provided for the entire period of military service with official residential premises approved by the decree (hereinafter referred to as the Rules), as well as paragraphs 3-6, 8 of the Instruction on the provision to servicemen - citizens of the Russian Federation, performing military service under a contract in the Armed Forces of the Russian Federation, residential premises under a social tenancy agreement approved by order of the Minister of Defense of the Russian Federation of 2010 No. 1280 (hereinafter referred to as the Instruction);

remove servicemen from the register in need of residential premises in accordance with paragraph 14 of the Rules and paragraph 10 of the Instruction;

make decisions on the granting of ownership of residential premises free of charge at the chosen permanent place of residence in accordance with the Procedure for Decision Making on the Provision of Military Personnel - Citizens of the Russian Federation, provided for the entire period of military service with official residential premises, ownership of residential premises free of charge at the chosen permanent place of residence, approved by order of the Minister of Defense of the Russian Federation of 2011 No. 1850 "On the implementation of the decree of the Government of the Russian Federation dated June 29, 2011 No. 512", and paragraph 16 of the Instruction.

4. Control over the implementation of this order shall be entrusted to the Deputy Minister of Defense of the Russian Federation, who is responsible for the development of the technical basis of the command and control system of troops (forces) and the organization of housing provision.

Defense Minister of the Russian Federation

MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION

ORDER

On approval of the Procedure for taking inventory of property and obligations in the Armed Forces of the Russian Federation

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

2. To recognize as invalid the Order of the Minister of Defense of the Russian Federation of 2008 N 138.

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

Defense minister
Russian Federation
A. Serdyukov

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

I. General Provisions

1. This Procedure determines the rules for conducting an inventory of property * and obligations (hereinafter referred to as an inventory) by the main commands of the branches of the Armed Forces of the Russian Federation, the command of military districts (fleets), combat arms of the Armed Forces of the Russian Federation, central bodies of military management of the Ministry of Defense of the Russian Federation, associations , formations, military units, military commissariats and organizations of the Armed Forces of the Russian Federation, whose activities are financed from the federal budget (hereinafter referred to as military units).
_____________
* Here and below in the text of this Procedure, for brevity, unless otherwise specified, financial and non-financial assets, other property, including property rights belonging to a military unit on the basis of operational management and gratuitous use, as well as leased, held in safe custody and in temporary possession will be referred to as property.

2. The main objectives of the inventory are:

identification of the actual availability of property;

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

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

In the course of the inventory, compliance with the conditions and procedure for storing material values ​​and funds, the rules for maintaining and operating fixed assets is checked, and the facts of financial and economic activities that were not reflected in the accounting are documented.

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

Carrying out an inventory (except for an inventory of precious metals) is mandatory:

before drawing up the annual budget statements;

when changing financially responsible persons;

when revealing the facts of theft, abuse or damage to property;

during the reorganization or liquidation of a military unit;

when auditing the financial, economic and economic activities of a military unit;

when transferring property for rent, redemption, sale;

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

in other cases stipulated by the legislation of the Russian Federation.

4. Inventory is subject to: all property of a military unit, regardless of its location; all types of financial liabilities, as well as those recorded on off-balance sheet accounts; obligations and property, including those received for gratuitous use; rented; not having a valuation or being in custody.

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

For the purpose of a one-time inventory taking with a large amount of work, working inventory commissions may be created, which are subordinate to the chairman of the inventory commission.

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

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

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

6. During the work of the inventory commissions, the members of the inventory commission are released from the performance of their official duties for their positions.

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

7. Inventory commissions in the course of work:

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

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

check in the subdivisions of military units (from financially responsible persons) the presence, 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 (collation statements) data on the actual availability (balances) of fixed assets, non-produced and intangible assets, inventories and finished products, precious metals, settlements and other assets;

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

correctness and timeliness of registration of inventory results.

II. General rules for taking inventory

8. Before the set deadlines for the inventory, the commander of the military unit issues an order on the inventory, which specifies the timing and types of inventory items and liabilities, as well as, if necessary, clarifies the composition of the inventory commission. The order is registered in the register of control over the execution of orders (resolutions, orders) on the inventory (form according to OKUD 0317019), which is maintained by the chairman of the inventory commission.

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

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

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

the requirements of the legislation of the Russian Federation on responsibility for concealing the revealed violations are brought to the notice of the members of the inventory commission;

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

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

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

The financial body carrying out budget accounting must complete the processing of all primary accounting documents on the movement of property and liabilities, reflect them in the accounting registers and determine the balances on the day of the inventory.

By the beginning of the inventory, the financially responsible persons give receipts to the financial authority of all incoming and outgoing primary accounting documents on the movement of property and about the absence of property that was not received or written off as an expense.

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

The actual presence of material values ​​is determined by weighing them by mass (weight), measuring the volume and by other methods using the mass and volume measuring instruments checked in the prescribed manner, as well as by measuring fuel in tanks of cars, tanks and other containers, recounting piece items, measuring material values ​​recorded in meters.

11. Inventory of property is carried out for each materially responsible person and for storage locations.

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

Inventory of material assets is carried out in the order of the arrangement of values ​​in a given room.

For material values ​​stored in the supplier's intact packaging, the amount of these values ​​is determined on the basis of primary accounting documents during mandatory verification in kind (for a sample) of some of these values.

If a discrepancy is found, the entire batch is subject to verification, and the amount of material assets subject to sampling is doubled.

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

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

In case of revealing the facts of shortage of material assets, the inventory is subject to 100 percent of the property accepted for safekeeping by the materially responsible person.

12. The results of the inventory of measurements of fuel in the tanks of machines (units), tanks and other containers are reflected in the statement of measurement of fuel in the tanks of cars (form according to OKUD 6002601) or in the statement of measurements of the amount of fuel and lubricants when removing residues (form according to OKUD 6002602), whose data are entered in the inventory lists (collation statements) (form according to OKUD 0504087).

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

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

At the end of the working day (or at the end of the re-weighing), the data on the weighing sheets of container inventories are compared, and the reconciled total is entered into the inventory list (collation sheet) (OKUD form 0504087).

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

14. If tangible assets are found that have become unusable and not written off from the budget, the commission makes proposals to write them off and makes a note about this in the "Note" column of the inventory (collation sheet). The write-off of the specified material assets is carried out in the manner prescribed by the Ministry of Defense of the Russian Federation.

15. If in the course of the inventory material assets are found, the data on which are absent in the accounting registers or do not correspond to reality, the inventory commission indicates the correct data or technical characteristics in the inventory lists.

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

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

The number of copies of inventory lists (collation statements) is determined by the inventory commission of the military unit. It should be borne in mind that one copy of the inventory list (collation sheet) is obligatorily transferred to the financially responsible person, and another copy of the inventory list (collation sheet) is sent to the financial and economic body that records property and liabilities.

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

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

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

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

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

Inventory lists (collation statements) must be filled out clearly, without blots. Correction of errors is made in all copies of inventory lists (collation lists) by crossing out the wrong entries and putting the correct entries over the crossed out ones. Corrections must be agreed and signed by all members of the inventory committee and financially responsible persons.

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

On the last page of the inventory list (collation sheet), a note should be made about checking prices, taxing and counting the totals, signed by the persons who carried out this check.

17. For property in custody, rented or received for processing, separate inventory lists (collation statements) are drawn up.

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

19. In cases where financially responsible persons find, after the inventory, errors in the inventory lists (collation statements), they immediately report this to the chairman of the inventory commission before opening the relevant premises for storing property. The Inventory Commission checks the indicated facts and, if confirmed, makes corrections of the identified errors in the prescribed manner.

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

The results of the control checks of the correctness of the inventories are drawn up by an act on the control check of the correctness of the inventory of values ​​(form according to OKUD 0317020) and are recorded in the register of control checks of the correctness of the inventory (form according to OKUD 0317021).

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

Control checks of the correctness of inventories and sample 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 at the time of the inventory are suspended.

In case of long-term inventory taking 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 the property, material values ​​can be released by financially responsible persons in the presence of members of the inventory commission with entry into a separate inventory list (collation sheet) (form according to OKUD 0504087) and with a mark in the primary expenditure accounting documents signed by the chairman of the inventory commission.

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

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

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

Inventory of fixed assets, non-produced and intangible assets

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

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

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

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

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

26. When making an inventory of fixed assets related to immovable property, the existence of a document certifying the right to use these objects by a military unit is also checked.

27. If the items of fixed assets have undergone work on completion, additional equipment, reconstruction or modernization and at the same time the purpose of the item of fixed assets has changed, a new assignment of the item of fixed assets is entered into the inventory list (collation sheet).

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

28. Machines, equipment and vehicles are reflected in the inventory on an object-by-object basis, indicating the serial number according to the technical passport of the manufacturer and the year of manufacture.

Objects of the same type of fixed assets of the same value, received simultaneously in one of the divisions of a military unit and recorded in the inventory card of group accounting of fixed assets (form according to OKUD 0504032), in inventory records (collation sheets) (form according to OKUD 0504087) are reflected in groups by name indicating quantity.

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

30. A separate inventory list (collation sheet) (form according to OKUD 0504087) is drawn up for items of fixed assets that have fallen into disrepair and cannot be restored. At the same time, the date of commissioning of facilities and the reasons that led to their unsuitability are indicated.

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

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

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

33. Items of fixed assets that do not belong to a military unit are checked separately: leased, held in safe custody. For these objects, a separate inventory list (collation sheet) is drawn up (form according to OKUD 0504087) with an indication of the documents according to which these objects are accepted for budgetary accounting.

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

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

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

Inventory of inventories and finished products

35. Inventories (including finished products) are entered into inventory lists (collation statements) (form according to OKUD 0504087) for each name, indicating the type, group, quantity and other data.

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

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

The actually absent material stocks, reflected in the accounting and not being at the time of the inventory in the account of materially responsible persons, must be confirmed by documents drawn up in the prescribed manner:

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

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

shipped inventories - copies of documents presented to buyers.

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

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

for inventories in transit, for each individual shipment: name, quantity and value, date of shipment, as well as a list and number of documents on the basis of which these stocks are recorded in budget accounts;

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

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

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

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

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

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

42. Items of soft inventory that have fallen into disrepair are included in a separate inventory list (collation sheet) (OKUD form 0504087). For the indicated material values, the inventory commission makes proposals for writing off in accordance with the established procedure, indicating the time of operation, reasons for unsuitability, the possibility of using these items for economic purposes.

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

Features of the inventory of precious metals

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

45. Inventory of precious metals is carried out:

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

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

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

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

46. ​​All available precious metals, products made from them, as well as precious metals in the composition of any material values ​​are subject to inventory.

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

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

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

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

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

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

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

Inventory of financial investments

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

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

correctness of securities registration;

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

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

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

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

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

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

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

Inventory of cash and cash documents, strict reporting forms

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

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

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

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

Inventory of construction in progress

59. During the inventory of construction in progress, the following is checked:

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

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

the state of the mothballed and temporarily suspended construction projects. During the inventory, the reasons and grounds for the conservation of objects are determined;

construction in progress, not secured by funding sources.

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

60. Based on the results of the inventory of capital construction in progress, inventories (collation statements) are drawn up for each object, indicating its name, the volume of work performed as a whole for the object, for each individual type of work, structural elements, equipment and other costs and indicating their cost, which are compared with budget accounting data; reflecting the amount of actual costs for this object, and identify the reasons for the deviations.

61. Separate inventory lists (collation statements) are drawn up (form according to OKUD 0504087):

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

for objects completed by construction, but not put into operation. Inventory lists (collation statements) for such objects indicate the reasons for the delay in the execution of the commissioning of these objects.

62. Separate inventories (collation statements) (form according to OKUD 0504087) are drawn up for completed construction projects, as well as for completed design and survey work on terminated construction, subject to write-off from the balance sheet, indicating the nature of the work performed, their cost, reasons for the termination of construction ...

Inventory of unfinished, discontinued and completed research and development work

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

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

b) come to light:

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

unfinished, discontinued and completed R&D;

owners and users of inventory objects;

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

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

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

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

65. The actually incurred expenses for R&D must be confirmed by the primary accounting documents (acts of acceptance of work performed) drawn up in the prescribed manner.

66. During the inventory of R&D, the amount of unfinished, terminated and completed R&D, as well as the degree of development of advances issued to the R&D contractor, should be established. To do this, analyze the plan of scientific work, where there is a list of all R&D carried out in the current year, as well as the timing of their implementation. Completed (completed) R&D (stages of R&D) is determined by comparing the values ​​of the plan and acts of work performed.

For the terminated work on the initiative of the customer, the presence of a duly executed decision on the termination of work is checked. In this case, the customer approves and pays for the actual costs incurred by the R&D contractor at the time of the termination of work.

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

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

68. Inventory lists (collation statements) for the inventory of R&D costs are compiled separately:

for incomplete R&D on the day of the inventory;

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

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

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

for discontinued R&D;

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

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

documents on the technical condition of non-financial assets;

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

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

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

On the basis of the completed lists, the inventory commission draws up acts of the inventory of rights to the results of scientific and technical activities. These acts are signed by the members of the inventory commission, register them as annexes to the minutes of the meeting of the inventory commission and, together with it, are handed over to the commander of the military unit.

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

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

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

name, quantity and cost estimate of non-financial assets acquired in the course of work, but not included in the created material values ​​(special equipment, recyclable waste);

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

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

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

Inventory of calculations

72. When making an inventory of calculations, the validity of the amounts on the corresponding accounts of the budget accounting of the military unit and the state of accounts receivable and payable is checked.

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

74. The Inventory Commission carries out a documentary check of the state and validity of the amounts on the accounts and the causes of the debt, establishes the possibilities for its reduction or liquidation.

The Inventory Commission, by documentary verification, establishes the timing of the occurrence of receivables and payables, the reality of the debt, the correctness and validity of the amounts of debt recorded in the budgetary accounting and reporting, as well as whether claims have been filed for the collection of receivables by compulsory procedure.

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

76. When checking debts to the personnel of a military unit, the amounts of payables for monetary allowances (wages) to be credited to the account of the depositors, as well as the amount of overpayments to the personnel of the military unit, are revealed with the identification of the reasons for the overpayment.

77. When making an inventory of the reported amounts:

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

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

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

Including checks the amount of receivables written off due to the defendants' insolvency and the impossibility of foreclosure on their property. At the same time, the validity of writing off the debt, the correctness of recording the written off debt off the balance sheet, monitoring the possibility of collecting it in the event of a change in the property status of the debtor is checked.

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

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

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

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

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

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

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

an act of audit of cash, securities and other valuables stored in the cash desk (form according to OKUD 6002604) - when taking inventory of cash, securities and other valuables stored in the cash desk of a military unit;

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

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

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

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

80. At the end of the inventory and their corresponding registration, the inventory lists (collation statements) are transferred by the chairman of the inventory commission on the same day, and if the inventory is over after the end of the working day, then the next day, by the start of work, to the financial and economic authority, where budget accounting is kept. property. Inventory lists (collation statements) are transferred to the financial and economic authority according to the list signed by the chairman of the inventory commission.

The financial and economic authority enters into inventory lists (collation statements) budget accounting data and reflects the results of the inventory, that is, discrepancies between the accounting data and the actual availability of property. According to the revealed discrepancies, a list of discrepancies is drawn up based on the results of the inventory (form according to OKUD 0504092).

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

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

attributing shortages at the expense of the guilty persons of the military unit or writing them off at the expense of the federal budget;

posting surplus;

settlement of discrepancies in the actual availability of material assets versus budget accounting data during re-grading by offsetting surpluses and shortages arising from it.

83. Offset of surpluses and shortages can be made only as an exception for the same period, with the same materially responsible person, in relation to material values ​​of the same name and in identical quantities. Carrying out a set-off is allowed in relation to the same group of material values, provided that the values ​​included in it have a similar appearance or are packed in the same container (when they are released without unpacking the container).

In the event that, when offsetting shortages by re-grading surpluses, the value of the missing values ​​is higher than the value of the values ​​that are in surplus, this difference in value shall be attributed to the guilty parties.

84. The final decision on attributing the shortages at the expense of the guilty persons or writing them off at the expense of the federal budget, on posting surpluses, as well as on the possibility of mutual offset of re-grading is made in accordance with the procedure established by the Ministry of Defense of the Russian Federation.

85. Based on the results of the inventory, acts are drawn up on the results of the inventory of property and obligations (form according to OKUD 0504835), which are signed by the chairman and members of the inventory commission and approved by the commander of the military unit. The results of the inventory are reflected in the budget accounting and reporting of the month in which the inventory was completed, and according to the annual inventory - in the annual budget reporting of the military unit.

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

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