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ORDER of the Minister of Defense of the Russian Federation dated 03/28/2008 138 ON APPROVAL OF THE PROCEDURE FOR CONDUCTING INVENTORY OF PROPERTY AND OBLIGATIONS IN... Relevant in 2018

I. General provisions

1. This Procedure determines the rules for conducting an inventory of property and obligations by the main commands of the branches of the Armed Forces of the Russian Federation<*>, commands of military districts (fleets), branches of the Armed Forces, main and central directorates of the Ministry of Defense, associations, formations, military units, military commissariats and organizations of the Armed Forces, the activities of which are financed from the federal budget (hereinafter referred to as military units).

2. To carry out an inventory of the property and obligations of a military unit (hereinafter referred to as inventory), the commander appoints a permanent inventory commission.

In order to carry out a one-time inventory when there is a large volume of work, working inventory commissions can be created to carry out an inventory in individual divisions of military units. Working inventory commissions report to the chairman of the inventory commission, who exercises control over their activities.

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

3. The personnel of the permanent inventory commission and working inventory commissions (hereinafter referred to as inventory commissions) is approved by order of the commander of the military unit, which is necessarily communicated against receipt to the chairman of the inventory commission and its members and is registered in the journal for monitoring the implementation of orders (decrees , orders) on conducting an inventory (form according to OKUD), which is maintained by the chairman of the inventory commission.

Deputy commanders of military units are appointed as chairpersons of inventory commissions, and military personnel serving under contract and civilian personnel of various specialties who are not related to the officials being inspected are appointed as members of inventory commissions.

During the work of inventory commissions, members of the inventory commission are relieved from performing official duties in their positions.

The absence of at least one member of the inventory commission during the inventory serves as grounds for declaring the inventory results invalid.

4. The main objectives of the inventory are:

identification of the actual availability of property;

establishing the condition of the property and its assessment;

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

checking the completeness of the reflection of obligations in the budget accounting.

5. Inventory commissions during work:

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

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

check in the divisions of military units (with financially responsible persons) the availability, quality condition, completeness and storage conditions of all non-financial assets.

Inventory commissions are responsible for:

timeliness and compliance with the inventory procedure in accordance with the order of the commander of the military unit;

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

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

correctness and timeliness of registration of inventory results.

6. Inventory consists of the following stages:

a) first stage:

issuing an order to conduct an inventory, which indicates the composition of the inventory commission, the timing and types of inventory property and liabilities;

development and approval of an inventory plan;

receiving receipts from financially responsible persons;

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

b) second stage:

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

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

c) third stage:

comparison of inventory materials data with budget accounting data;

identifying discrepancies, determining the reasons for deviations of current estimates from accounting ones;

preparation of a statement of discrepancies based on inventory results;

preparation of proposals for reflecting inventory results in budget accounting;

drawing up an act on the results of the inventory;

issuing an order from the commander of a military unit to approve the results of the inventory and to bring guilty officials to justice;

entering accounting entries into accounting registers based on inventory results.

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

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

Control checks of the correctness of inventories and selective inventories carried out during the inter-inventory period are carried out by inventory commissions on the basis of an order from the commander of a military unit.

22. Operations for the receipt and release of material assets are suspended for the duration of the inventory.

During a long-term inventory, in exceptional cases and only with the written permission of the commander of the military unit and the head of the financial body that records property, material assets can be released by financially responsible persons in the presence of members of the inventory commission and entered into a separate inventory list (matching sheet) (form according to OKUD ) and with a note in the primary accounting documents signed by the chairman of the inventory commission.

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

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

ON ESTABLISHING MONTHLY PAYMENTS

COMPENSATIONAL NATURE FOR WORK IN SPECIAL CONDITIONS

FORCES OF THE RUSSIAN FEDERATION

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

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

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

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

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

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

MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION

ABOUT IMPLEMENTATION MEASURES IN THE ARMED FORCES

RUSSIAN FEDERATION GOVERNMENT DECISIONS

In pursuance of Decree of the Government of the Russian Federation of December 31, 2004 N 909 “On the procedure for paying monetary compensation for renting (subletting) residential premises to military personnel - citizens of the Russian Federation serving under a contract, citizens of the Russian Federation dismissed from military service, and members their families" (Collected Legislation of the Russian Federation, 2005, No. 2, Art. 165) and in order to establish the procedure for paying monetary compensation for renting (subletting) residential premises in military units and organizations of the Armed Forces of the Russian Federation, I order:

1. Approve the List of uniform forms of documents required to make a decision on the payment of monetary compensation for the rental (sublease) of residential premises to citizens of the Russian Federation discharged from military service and members of their families, as well as family members of citizens discharged from military service who have entered registration of those in need of improved housing conditions before January 1, 2005 in organizations authorized by the executive authorities of the constituent entities of the Russian Federation and those killed (deceased) after dismissal from military service (Appendix No. 1 to this Order).

2. Lost power. — Order of the Minister of Defense of the Russian Federation dated May 27, 2016 N 304.

3. The Deputy Minister of Defense of the Russian Federation for financial and economic work, on the basis of data from the state customer of the subprogram “State Housing Certificates” for 2004 - 2010, which is part of the federal target program “Housing” for 2002 - 2010, ensure that information about the actual provision The Ministry of Defense of the Russian Federation provides subsidies under state housing certificates to the financial and economic authorities of budget funds that pay monetary compensation for renting (subletting) residential premises.

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

5. Control over the implementation of this Order is entrusted to the Deputy Minister of Defense of the Russian Federation for financial and economic work.

to the Order of the Minister of Defense

UNIFIED DOCUMENT FORMS REQUIRED

TO MAKE A DECISION ON PAYMENT OF MONETARY COMPENSATION

FOR RENTING (SUBLETTING) RESIDENTIAL PREMISES TO CITIZENS OF THE RUSSIAN

OF THE FEDERATION, DISMISSED FROM MILITARY SERVICE, AND MEMBERS

THEIR FAMILIES, AS WELL AS FAMILY MEMBERS OF CITIZENS FIRED

FROM MILITARY SERVICE WHO HAVE BEEN REGISTERED AS NEEDED

IN THE AUTHORIZED BODIES OF THE EXECUTIVE POWER

SUBJECTS OF THE RUSSIAN FEDERATION ORGANIZATIONS

AND KILLED (DIED) AFTER DISMISSAL

FROM MILITARY SERVICE

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

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

2. Extract from the waiting list for residential premises or improvement of living conditions, formed in accordance with the requirements of paragraph 12 of the Rules for recording military personnel subject to dismissal from military service, and citizens discharged from military service into the reserve or into retirement and service in internal affairs bodies , as well as military personnel and employees of the State Fire Service who need to obtain living quarters or improve living conditions in their chosen permanent place of residence, approved by Decree of the Government of the Russian Federation of September 6, 1998 N 1054 (Form N 3 to this List).

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

4. Certificate of exclusion from the waiting list for receiving residential premises or improving living conditions, formed in accordance with the requirements of paragraph 12 of the Rules for registering military personnel subject to dismissal from military service, and citizens discharged from military service into the reserve or into retirement and service in the authorities internal affairs, as well as military personnel and employees of the State Fire Service who need to obtain residential premises or improve living conditions in their chosen permanent place of residence, approved by Decree of the Government of the Russian Federation of September 6, 1998 N 1054 (form N 4 to this List).

5. Copies of orders on the dismissal and exclusion of a serviceman from the lists of a military unit (organization), certified in the prescribed manner.

6. Certificate of receipt or non-receipt by citizens in military or law enforcement service of monetary compensation for renting (subletting) residential premises (Form No. 5 to this List).

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

Note. Issued in two copies. The first copy is issued to a citizen discharged from military service, or one of the family members of citizens discharged from military service and who died (died) after discharge from military service. The second copy is sent by an organization authorized by the executive body of a constituent entity of the Russian Federation to carry out registration of citizens discharged from military service, as well as members of their families, within ten days after receiving information about the implementation of the subsidy under the state housing certificate to the relevant body providing pensions to persons discharged from military service, at the place of residence (pension registration) of citizens discharged from military service, or at the last place of residence (pension registration) of citizens discharged from military service and killed (deceased) after dismissal from military service.

to the Order of the Minister of Defense

ABOUT IMPLEMENTATION MEASURES IN THE ARMED FORCES

RUSSIAN FEDERATION GOVERNMENT DECISIONS

Lost power. — Order of the Minister of Defense of the Russian Federation dated May 27, 2016 N 304.

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

statements in Form No. 1 given in Appendix No. 1 to the order of the Minister of Defense of the Russian Federation dated June 16, 2005 No. 235 “On measures to implement in the Armed Forces of the Russian Federation the Decree of the Government of the Russian Federation dated December 31, 2004 No. 909” (registered in the Ministry of Justice of the Russian Federation on July 21, 2005, registration No. 6819) (hereinafter referred to as Appendix No. 1 to the order of the Minister of Defense of the Russian Federation dated June 16, 2005 No. 235) - for citizens discharged from military service before January 1, 2005 and registered as those in need of residential premises by local government bodies in their chosen permanent place of residence (hereinafter referred to as citizens discharged from military service before January 1, 2005);

12. To make a decision on the payment of monetary compensation, these citizens submit to the federal security service agency that provides their pensions the documents provided for in the List of uniform forms of documents necessary for making a decision on the payment of monetary compensation for renting (subletting) residential premises to citizens of the Russian Federation, discharged from military service, and members of their families, as well as family members of citizens discharged from military service, registered as needing improved housing conditions before January 1, 2005 in organizations authorized by the executive authorities of the constituent entities of the Russian Federation and those killed (deceased) after dismissal from military service, approved by Order of the Minister of Defense of the Russian Federation dated June 16, 2005 N 235 (registered by the Ministry of Justice of Russia on July 21, 2005, registration N 6819) (hereinafter referred to as the List).

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

Order of the Minister of Defense 365

Documents of the Ministry of Defense of the Russian Federation

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

“On approval of the Procedure for determining and approving the value of the sectoral adjustment coefficient to the basic standard of costs for the provision of public services by federal state budgetary institutions and federal state autonomous institutions, the functions and powers of the founder of which are exercised by the Ministry of Defense of the Russian Federation” (Registered with the Ministry of Justice of Russia on December 19, 2017 N 49315 )

“On determining the Procedure, cases and features of registration, issuance and use of military transportation documents, reporting on them and organizing control over their use and establishing categories of travel for military personnel, citizens discharged from military service, and members of their families by rail, air, water and automobile (except for taxi) transport" (Registered with the Ministry of Justice of Russia on March 16, 2018 N 50390)

“On approval of the Administrative Regulations for the execution by the Ministry of Defense of the Russian Federation of the state function of exercising federal state supervision at all stages of the life cycle of lifting structures and equipment operating under pressure as part of weapons and military equipment” (Registered with the Ministry of Justice of Russia on February 19, 2015 N 36111)

“On the Procedure for payment in the Ministry of Defense of the Russian Federation of one-time benefits provided for in parts 8 and 12 of Article 3 of the Federal Law of November 7, 2011 N 306-FZ “On monetary allowances for military personnel and providing them with individual payments” (Registered with the Ministry of Justice of Russia on June 18, 2012 N 24602)

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

“On approval of the Informatization Plan of the Ministry of Defense of the Russian Federation for the next fiscal year 2018 and the planning period of 2019 and 2020”

“On amendments to the order of the Minister of Defense of the Russian Federation dated December 23, 2015 N 820 “On approval of standard agreements necessary for the implementation of the Rules for providing participants of the savings-mortgage housing system for military personnel with targeted housing loans, as well as repayment of targeted housing loans” (Registered in the Ministry of Justice of Russia 03/01/2018 N 50199)

“On approval of the Procedure for issuing combat veteran certificates in the Ministry of Defense of the Russian Federation” (Registered with the Ministry of Justice of Russia on October 24, 2017 N 48654)

“On approval of the Regulations for the Ministry of Defense of the Russian Federation to carry out departmental control in the field of procurement to meet federal needs” (Registered with the Ministry of Justice of Russia on December 21, 2017 N 49352)

“On amendments to the orders of the Minister of Defense of the Russian Federation on the prevention of corruption and other offenses” (Registered with the Ministry of Justice of Russia on January 31, 2018 N 49839)

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

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

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

3. The certificate of injury shall indicate the circumstances of injury or illness**, established based on the results of an investigation into the fact that a serviceman (citizen undergoing military training) received injury or illness.

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

5. Dates in the injury certificate are recorded in Arabic numerals (day and month - two digits, year - four digits).

* Further in the text of this Procedure, unless otherwise stated, for brevity the following will be referred to as: military personnel of the Armed Forces of the Russian Federation - military personnel; citizens undergoing military training conducted in the Armed Forces of the Russian Federation - citizens undergoing military training; mutilation (wound, injury, concussion) - mutilation; organization of the Armed Forces of the Russian Federation - organization.

1. This Procedure establishes the rules for issuing injury certificates to military personnel of the Armed Forces of the Russian Federation and citizens undergoing military training conducted in the Armed Forces of the Russian Federation* by the central military authorities, military units and organizations.

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

7. The certificate of injury is issued to the serviceman (a citizen undergoing military training) or his legal representative against the signature in column 8 “Signature of the person who received the certificate of injury (the official who sent the certificate of injury by post)” of the book of registration of certificates of injury .

8. The last name, first name and patronymic of a serviceman (citizen undergoing military training) are indicated in the nominative case, in full, without abbreviating or replacing the first and patronymic with initials.

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

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

MILITARY TRANSPORTATION DOCUMENTS, REPORTING ON THEM

66. In the event of the death of a citizen-soldier who served under a contract, members of his family at the place of his military service are issued military transportation documents for travel and transportation of up to 20 tons of personal property in containers by rail, and where not railway transport, - other modes of transport (except for air) from the place of residence at the time of death (destruction) of a military citizen to the chosen place of residence.

44. Military transportation documents are issued to military personnel:

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

a document confirming full-time study at an educational organization (for adult children under the age of 23 of deceased military personnel);

a document confirming the degree of relationship with the deceased (deceased) citizen serviceman;

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

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

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

“*” Article 20 of the Federal Law of May 27, 1998 N 76-FZ “On the status of military personnel” (Collected Legislation of the Russian Federation, 1998, N 22, Art. 2331; 2017, N 27, Art. 3945).

27. Series and numbers of issued military transportation documents are indicated in vacation tickets, travel certificates, orders, referrals for treatment, certificates of stay in military medical organizations.

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

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

Order 1365 of the Secretary of Defense

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

We all know that real estate can be bequeathed to both relatives and complete strangers. It all depends on the wishes of the apartment owner. However, it’s important to draw up a will correctly so that it doesn’t happen in the future.

Nowadays, extremely great attention is paid to reporting. It seems that people began to trust each other less and documents and various certificates became much more important. Of course a huge number.

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

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

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

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

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

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

It is undeniable that every person needs to have his own home. But sometimes, not everyone can afford to acquire the desired property. The solution to this problem is precisely a mortgage. There are very.

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

The inability of the United States to separate the Syrian moderate opposition from terrorist groups has been known for a long time. It is also no secret that weapons transferred to “moderates” have fallen into the hands of terrorists.

The construction of any building-structure is preceded by many complex works, including topographical.

More facts:

Every citizen of our vast country dreams of a vacation, which he waits for throughout his working life.

More facts:

Russian President Vladimir Putin ordered the signing of an agreement between the Russian Federation and Armenia on the development.

More facts:

The construction of any building-structure is preceded by many.

Su-34 fighter aircraft participating in Syrian operations.

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

A subsidiary of the Russian Helicopters holding company is Arsenyevskaya.

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

The Russian military department is considering the possibility of creating.

A portable fire control point for a platoon commander of anti-aircraft gunners.

Geopolitics

Defense and security spending in next year's budget should be optimized. The Prime Minister announced this on Wednesday, July 15.

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

Russian enterprises operating in the military-industrial complex will be able to receive preferential federal loans.

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

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

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

"Rossiyskaya Gazeta" The head of state discussed with the ministers of defense and finance the costs of maintaining and modernizing the Armed Forces.

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

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

New laser-optical complex designed for installation.

Regimental kit of the S-400 Triumph anti-aircraft missile system.

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

Created by the Russian-Indian joint venture BrahMos.

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

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

MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION

ABOUT APPROVAL OF THE ORDER

CONDUCTING INVENTORY OF PROPERTY AND LIABILITIES

IN THE ARMED FORCES OF THE RUSSIAN FEDERATION

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

2. Declare that Order of the Minister of Defense of the Russian Federation of 2008 N 138 has lost force.

to the Order of the Minister of Defense

2010 N 1365

CONDUCTING INVENTORY OF PROPERTY AND LIABILITIES

IN THE ARMED FORCES OF THE RUSSIAN FEDERATION

I. GENERAL PROVISIONS

1. This Procedure determines the rules for conducting an inventory of property and liabilities (hereinafter referred to as inventory) by the main commands of the branches of the Armed Forces of the Russian Federation, the command of military districts (fleets), branches of the Armed Forces of the Russian Federation, central military command bodies 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 further in the text of this Procedure, for brevity, unless otherwise stated, financial and non-financial assets, other property, including property rights owned by a military unit with the right of operational management and free use, as well as leased, held in custody and in temporary disposal will be called 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;

checking the completeness of accounting for accepted obligations.

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

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

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

before preparing annual budget reports;

when changing financially responsible persons;

when facts of theft, abuse or damage to property are revealed;

during the reorganization or liquidation of a military unit;

when conducting an audit of the financial, economic and business 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 provided for by the legislation of the Russian Federation.

4. The following are subject to inventory: 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 free use; rented; does not have a valuation or is in safekeeping.

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

In order to carry out a one-time inventory when there is a large volume of work, working inventory commissions can be created, which are subordinate to the chairman of the inventory commission.

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

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

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 inventory commissions, members of the inventory commission are relieved from performing official duties in their positions.

The absence of at least one member of the inventory commission during the inventory serves as grounds for declaring the inventory results invalid. In this case, the commander of the military unit issues an order to make changes to the composition of the inventory commission.

7. Inventory commissions during 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 divisions of military units (with financially responsible persons) the availability, quality condition, completeness and storage conditions of all non-financial assets.

Inventory commissions are responsible for:

timeliness and compliance with the inventory procedure in accordance with the order of the commander of the military unit;

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

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

correctness and timeliness of registration of inventory results.

II. GENERAL RULES FOR CONDUCTING INVENTORY

8. Before the established deadlines for conducting an inventory, the commander of a military unit issues an order to conduct an inventory, which indicates the timing of its implementation and the types of property and liabilities to be inventoried, and, if necessary, specifies the composition of the inventory commission. The order is registered in the logbook for monitoring the implementation of orders (decrees, instructions) on conducting an inventory (form according to OKUD 0317019), which is maintained by the chairman of the inventory commission.

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

a work plan for 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 the work;

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

the requirements of the legislation of the Russian Federation on liability for concealing identified violations are communicated to the members of the inventory commission against signature;

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

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

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

The financial authority maintaining budget accounting is obliged to complete the processing of all primary accounting documents on the movement of property and liabilities, reflect them in the accounting registers and determine the balances on the day of the inventory.

By the beginning of the inventory, financially responsible persons provide receipts confirming the delivery to the financial authority of all incoming and outgoing primary accounting documents for the movement of property and the absence of unaccounted or written off property.

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

The actual presence of material assets is determined by weighing them by mass (weight), measuring volume and other methods using duly tested means of measuring mass and volume, as well as by measuring fuel in car tanks, reservoirs and other containers, recalculating piece items, measuring material assets, counted in meters.

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

When storing property in different isolated premises with one materially responsible person, the inventory is carried out sequentially at the storage locations and, after inspection, the premises are sealed (sealed), and the inventory commission moves to a new premises.

An inventory of material assets is carried out in the order in which the assets are located in a given room.

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

If a discrepancy is detected, the entire batch is subject to inspection, and the amount of material assets to be sampled is doubled.

Missiles and ammunition stored in standard (regular) containers, if the latter is not damaged and the factory markings and seals are clearly visible, are checked according to the data specified in the markings, with a sample of 1 - 2 percent of each batch being checked.

The weight (or volume) of bulk materials can be determined on the basis of measurements and technical calculations.

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

12. The results of the inventory of fuel measurements in the tanks of machines (units), reservoirs and other containers are reflected in the statement of measurement of fuel in the tanks of machines (form according to OKUD 6002601) or in the statement of measurements of the amount of fuel and lubricants when removing residues (form according to OKUD 6002602), the data of which is entered into inventory records (matching statements) (form according to OKUD 0504087).

When comparing actual data on the availability of fuel and lubricants with budget accounting data, the inventory results (shortages, surpluses) and 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 inventory results and only if the shortage is determined by quantity.

13. The results of the inventory of containerized materials are reflected in the sheet of weighing of containerized materials (form according to OKUD 6002603). When conducting an inventory of a large number of containerized inventories, the weighing sheets of containerized inventories are kept separately by one of the members of the inventory commission and the financially responsible person.

At the end of the working day (or at the end of re-weighing), the data from the weighing sheets of containerized inventories are compared, and the verified total is entered into the inventory list (matching sheet) (form according to OKUD 0504087).

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

14. If material assets are discovered that have fallen into disrepair and have not been written off from budget accounting, the commission makes proposals for their write-off and makes a note about this in the “Note” column of the inventory list (matching sheet). The write-off of these material assets is carried out in the manner established by the Ministry of Defense of the Russian Federation.

15. If, during the inventory, material assets are discovered, the data for which is missing or does not correspond to reality in the accounting registers, the inventory commission indicates the correct data or technical characteristics in the inventory records.

If unaccounted for material assets that do not have a valuation are identified during the inventory, 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 valuation” or 31 “Material reserves that do not have a valuation.” assessments" at a conditional price of 1 ruble per unit.

16. Information about the actual availability of property and the reality of recorded liabilities is recorded in inventory lists (matching statements), compiled in at least two copies.

The number of copies of inventory lists (matching sheets) is determined by the inventory commission of the military unit. It should be taken into account that one copy of the inventory list (matching sheet) must be transferred to the financially responsible person, and another copy of the inventory list (matching sheet) is sent to the financial and economic body that records property and liabilities.

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

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

Inventory lists (matching sheets) can be filled out either using automation tools or manually.

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

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

Inventory lists (matching statements) must be filled out clearly, without erasures. Correction of errors is carried out in all copies of inventory records (matching statements) by crossing out incorrect entries and placing correct entries above the crossed out ones. Corrections must be agreed upon and signed by all members of the inventory commission and financially responsible persons.

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

On the last page of the inventory list (matching sheet) a note must be made about checking prices, taxation and calculating the results signed by the persons who carried out this check.

17. Separate inventories (matching statements) are drawn up for property held in custody, rented or received for processing.

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

19. In cases where financially responsible persons discover errors in the inventory lists (matching sheets) after the inventory, they immediately report this to the chairman of the inventory commission before opening the relevant premises for storing property. The inventory commission checks the specified facts and, if confirmed, corrects the identified errors in the prescribed manner.

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

The results of control checks of the correctness of the inventory are drawn up in an act on the control check of the correctness of the inventory of valuables (form according to OKUD 0317020) and are registered in the logbook of control checks of the correctness of the inventory (form according to OKUD 0317021).

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

Control checks of the correctness of inventories and selective inventories carried out during the inter-inventory period are carried out by inventory commissions on the basis of an order from the commander of a military unit.

22. Operations for the receipt and release of material assets are suspended for the duration of the inventory.

During a long-term inventory, in exceptional cases and only with the written permission of the commander of the military unit and the head of the financial body that records property, material assets can be released by financially responsible persons in the presence of members of the inventory commission and entered into a separate inventory list (matching sheet) (form according to OKUD 0504087) and with a note in the primary accounting documents signed by the chairman of the inventory commission.

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

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

III. PROCEDURE FOR CONDUCTING INVENTORY OF CERTAIN TYPES

PROPERTY AND LIABILITIES

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 (qualitative) condition of fixed assets at the time of the inventory;

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

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

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

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

27. If fixed assets have undergone completion, retrofitting, reconstruction or modernization work and the purpose of the fixed asset has changed, the new purpose of the fixed asset is entered into the inventory list (matching list).

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

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

Similar objects of fixed assets of the same value, received simultaneously in one of the divisions of a military unit and taken into account in the inventory card for group accounting of fixed assets (form according to OKUD 0504032), in inventory lists (matching sheets) (form according to OKUD 0504087) are reflected in groups by name with an indication quantities.

29. A separate inventory list (matching sheet) (form according to OKUD 0504087) is compiled 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 (matching sheet) (form according to OKUD 0504087) is compiled for fixed assets that have fallen into disrepair and cannot be restored. In this case, the date of commissioning of the objects and the reasons that led to unsuitability are indicated.

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

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

If at the time of the inventory an 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 inspection is carried out with visits to the temporary location of the facility.

33. Separately, fixed assets that do not belong to a military unit are inspected: those accepted for rent, those in safekeeping. A separate inventory list (matching sheet) is drawn up for these objects (form according to OKUD 0504087) indicating the documents according to which these objects are accepted for budget accounting.

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

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

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

Inventory of inventories and finished products

35. Material inventories (including finished products) are entered into inventories (matching sheets) (form according to OKUD 0504087) for each item, indicating the type, group, quantity and other data.

36. Inventories received during the inventory are entered into separate inventory records (matching statements) (form according to OKUD 0504087), which indicate the date of receipt, name of the supplier, 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 note is made “after the inventory” with reference to the date of the inventory list (matching sheet) in which these values ​​are recorded.

37. Inventory of material stocks that are in transit, transferred for processing, not paid on time by buyers, held in safe custody in the warehouses of other materially responsible persons, as well as shipped, consists of checking the validity of the amounts listed in the relevant budget accounting accounts.

Actually missing material reserves reflected in accounting and not at the time of inventory in the accounts of financially responsible persons must be confirmed by documents drawn up in the prescribed manner:

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

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

shipped inventory - copies of documents presented to buyers.

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

In this case, the inventory lists (matching statements) indicate:

for inventories in transit for each individual shipment: name, quantity and cost, date of shipment, as well as the list and numbers of documents on the basis of which these inventories are accounted for in budget accounting accounts;

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

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

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

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

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

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

42. Items of soft inventory that have become unusable are included in a separate inventory list (matching sheet) (form according to OKUD 0504087). For the specified material assets, the inventory commission makes proposals for write-off in the prescribed manner, indicating the time of operation, reasons for unsuitability, and 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 inventory of precious metals

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

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 from the use of 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 those taken out of service );

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

monthly with complete cleaning of equipment in galvanic shops (areas) and other similar industries.

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

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

48. The actual presence of precious metals in products and materials during inventory is determined by mandatory verification of the presence of these products and materials, their condition and comparison of budget accounting data and accounting of the financially responsible person, and existing 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 verify 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, located in special sealed containers 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 in transit, but listed in the budget records of a military unit, is entered into a separate inventory list (act), where the name of the organization is indicated , name of valuables, quantity, weight (in ligature and chemically pure precious metals), date of transfer of valuables, numbers and dates of documents.

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

51. Information about valuables that do not belong to the military unit is entered into a separate inventory list (matching sheet).

Inventory of financial investments

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

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

correctness of registration of securities;

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

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

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

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

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

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 with specialized organizations consists of reconciling the balances of amounts listed in the corresponding budget accounting accounts in the military unit with data from statements of these specialized organizations.

Inventory of funds and monetary documents,

strict reporting forms

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

The actual availability of banknotes in foreign currency is checked by type of foreign currency.

57. Checking the actual availability of strict reporting forms is carried out by type of form, taking into account the starting and ending numbers of certain forms, as well as for each storage location and financially responsible person.

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

Inventory of unfinished construction

59. When taking inventory of unfinished construction, the following is checked:

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

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

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

unfinished construction not secured by sources of financing.

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

60. Based on the results of the inventory of unfinished capital construction, inventory lists (matching sheets) are compiled for each object, indicating its name, the volume of work performed on the object as a whole, for each individual type of work, structural elements, equipment and other costs and indicating their cost, which are compared with budget accounting data; reflecting the amount of actual costs for a given object, and the reasons for deviations are identified.

61. Separate inventory lists (matching statements) are compiled (form according to OKUD 0504087):

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

for facilities completed but not put into operation. Inventory lists (matching statements) for such objects indicate the reasons for the delay in formalizing the commissioning of these objects.

62. Separate inventory lists (matching statements) (form according to OKUD 0504087) indicating the nature of the work performed, their cost, and the reasons for the termination of construction are drawn up for objects that have been discontinued, as well as for completed design and survey work for discontinued construction that are subject to write-off from the balance sheet. .

Inventory of unfinished, discontinued and completed

research and development work

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

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

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

incomplete, discontinued and completed R&D;

owners and users of inventory objects;

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

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

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

64. Before conducting an inventory of costs, an inventory of contracts (government contracts) for R&D is carried out. When making an inventory of contracts (government contracts), attention is paid to the property that is included in the cost of R&D and, in accordance with the contracts (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 to perform R&D.

65. Actual R&D costs incurred must be confirmed by primary accounting documents (acceptance certificates for completed work) drawn up in the prescribed manner.

66. When inventorying R&D, the volume of incomplete, discontinued and completed R&D must be established, as well as the degree of utilization of advances issued to the R&D performer. To do this, analyze the scientific work plan, which contains a list of all R&D carried out in the current year, as well as the deadlines for their implementation. Completed (completed) R&D (R&D stages) are determined by comparing the values ​​of the plan and acts of work performed.

For work stopped at the initiative of the customer, the presence of a decision to terminate work, formalized in the established manner, is checked. In this case, the customer approves and pays the actual costs incurred by the R&D contractor at the time of termination of work.

67. An inventory of R&D results is entered into the inventory list (matching sheet) stage by stage on an accrual basis.

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

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

for unfinished R&D on the day of inventory;

for completed R&D that yielded positive results. Upon receipt of results that require legal protection, the customer ensures that they obtain exclusive rights to them in the manner established 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 were not formalized in the manner established 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;

for R&D performed that did not produce 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 (individual stages of R&D) that are the property of the customer, the presence of:

documents on the technical condition of non-financial assets;

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

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

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

Based on the completed statements, the inventory commission draws up acts of inventory of rights to the results of scientific and technical activities. These acts are signed by members of the inventory commission, registered as appendices to the minutes of the meeting of the inventory commission and, together with it, handed over to the commander of the military unit.

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

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

name, quantity and value of non-financial assets created during the performance of work in accordance with the state contract and tactical and technical specifications (experimental devices, prototypes, units, blocks and mock-ups of products, special technological, testing, control and measuring equipment, equipment, mathematical and software);

name, quantity and valuation of non-financial assets acquired during the execution of work, but not included in the created material assets (special equipment, returnable waste);

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

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

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

72. When making an inventory of payments, the validity of the amounts listed in the corresponding budget accounts of the military unit and the status of receivables and payables are 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 analytical accounting of accounts 020500000 “Calculations for income”, 020600000 “Calculations for advances issued”, 020800000 “Settlements with accountable persons”, 020900000 “Calculations for shortfalls”, 021000000 “Settlements with other debtors”, 030200000 “Calculation” are subject to verification s according to accepted obligations", 030300000 "Settlements for payments to budgets" and 030400000 "Other settlements with creditors".

74. The inventory commission conducts a documentary check of the status and validity of the amounts listed in the accounts and the reasons for the debt, and establishes the possibility of reducing or eliminating it.

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

75. During the inventory, amounts are separately checked 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 accounts payable for monetary allowances (salaries) to be credited to the depositors' account are identified, as well as the amounts of overpayments to the personnel of the military unit, with the reasons for the overpayment being clarified.

77. When taking inventory of accountable amounts:

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

the correctness of settlements with the budgets of the Russian Federation (including the timeliness of transfers) and the validity of the amounts listed on account 020900000 “Settlements for shortfalls”.

78. The results of the inventory of payments are documented in an inventory list (form according to OKUD 050489), which lists the names of debtors (creditors), inventoried accounts, indicates the amounts of receivables (payables) in total, including those confirmed by debtors (creditors) and not confirmed by debtors (creditors) ), amounts of receivables (payables) for which the statute of limitations has expired.

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

IV. DOCUMENTATION OF INVENTORY, PROCEDURE

REFLECTION OF ITS RESULTS IN BUDGET ACCOUNTING

79. The results of the inventory of property and liabilities of the military unit are documented:

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

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

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

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

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

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

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

inventory list of income calculations (form according to OKUD 0504091) - when taking inventory by a military unit - by the income administrator of income calculations;

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

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

80. Inventory lists (matching sheets) upon completion of the inventory and their appropriate registration are transferred to the chairman of the inventory commission on the same day, and if the inventory ended after the end of the working day, then the next day before the start of work to the financial and economic body where budget accounting is maintained property. Inventory lists (matching statements) are submitted to the financial and economic body according to the list signed by the chairman of the inventory commission.

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

81. For all shortages and surpluses, mis-grading, as well as for losses associated with missing the statute of limitations on accounts receivable, the inventory commission receives written explanations from the financially responsible persons. Based on the explanations provided 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 for:

attribution of shortages at the expense of the guilty persons of the military unit or their write-off at the expense of the federal budget;

resolving discrepancies between the actual availability of material assets and budget accounting data during regrading through mutual offset of surpluses and shortages that arose as a result.

83. Offset of surpluses and shortages can be carried out only as an exception for the same period, with the same financially responsible person, in relation to material assets of the same name and in identical quantities. Carrying out an offset is allowed in relation to the same group of material assets, provided that the values ​​included in its composition are similar in appearance or are packaged in the same container (when released without unpacking the container).

In the case when, when setting off shortages with surpluses by re-grading, the value of the missing values ​​is higher than the value of the values ​​found in surplus, this difference in value must be attributed to the guilty parties.

84. The final decision on the attribution of shortages to the account of the guilty parties or their write-off at the expense of the federal budget, on the capitalization of surpluses, as well as on the possibility of mutual offset of mis-grading, is made in the manner established by the Ministry of Defense of the Russian Federation.

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

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Any organization conducts an inventory of material assets at least once a year. To do this, it is necessary to appoint a special commission from among authorized employees and issue an order to conduct an inventory. The procedure and schedule for conducting an inventory in an organization must be enshrined in the accounting policy for accounting purposes (clause 4 of PBU 1/2008). However, an inventory commission is created for each specific case. Its composition, powers, as well as the timing of the inventory must be enshrined in a separate internal act of the organization.

In budgetary organizations, through inventory, it becomes possible to check the availability and condition of property. Compare property data since the last inspection with the results as of the current date, identify the nature and reasons for possible discrepancies. And based on the data obtained, evaluate the correctness and compliance of the accounting carried out at the enterprise. In general, the reasons and procedure for inventory in a budgetary and commercial organization are approximately the same.

When is inventory needed?

A sample order for inventory is usually required in some cases listed in clause 27 of Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, in particular:

• before drawing up the annual report;
• when appointing new financially responsible persons, including in connection with the transfer of property to third parties;
• after thefts or natural or man-made emergencies (fires, floods, explosions, etc.).

Typically, the order to begin an inspection is issued by the head of the organization, either scheduled or unscheduled. The person responsible for such an event is usually the chief accountant or another accounting employee. A special commission is engaged in counting material assets, the members of which must be familiarized with the relevant local act upon signature.

Inventory order form

The main document of the inventory process is the order. Therefore, we will consider it in more detail and learn how to compose this document correctly. A unified sample of an inventory order for 2019 can be found in Resolution No. 88 of the State Statistics Committee of Russia dated August 18, 1998. Form No. INV-22 is a universal form that can be used by organizations of all forms of ownership. The form can be used both when conducting scheduled and unscheduled inspections of material assets.

Sample of filling out an order to conduct an inventory of 2019 in budgetary institutions

Form of order to conduct inventory according to form No. INV-22

If for some reason this form is not suitable, you can develop your own. The main thing is that it is enshrined in the company's accounting policy. An arbitrary sample order for inventory of material assets 2019 may look something like this:

In any case, the document must contain the following mandatory details and information:

• company name;
• date of preparation and document number;
• the purpose of the inspection and what it will concern: goods, fixed assets, tangible assets, accounts receivable, all property of the company;
• divisions and departments of the company in which the inspection will be carried out: warehouse, store, accounting or the entire company as a whole;
• period and duration of the event - from what date to what date, when to provide the results of verification actions;
• composition of the commission and full name its chairman (the commission, in addition to the company’s employees, can include third-party auditors);
• details of the manager who signed the document.

After publication, the local act must be registered in a special journal to record control over the implementation of such decisions. Its recommended form can be taken from Goskomstat Resolution No. 88 (Form No. INV-23) or developed independently. All employees listed in it must be familiarized with the order. They can sign the acquaintance directly on the form or on a separate sheet of acquaintance with the document, which is filed with the order.

Step-by-step instructions for drawing up an order

Step 1. Specify the name of the document.

Step 2. In the appropriate fields, enter the name of the organization (IP), indicate OKPO, and write the date of compilation.

Step 3. Fill out the main part of the order. Here you should clarify the type of inspection and its purpose, as well as list the members of the inventory commission participating in the event and its chairman. Their first and middle names can be abbreviated.

Step 4. We indicate which material assets and in which departments and separate divisions of the company should be checked.

Step 5. We indicate the exact timing of the inspection with its start and end dates.

Step 6. We inform you about the reasons for the need to inventory valuables.

Step 7. We indicate the deadline for submitting the audit results to the accounting department.

Step 8. We certify the document from the manager.

Step 9. Assign a number and register it in a special journal.

Step 10. We introduce it to all interested parties, including employees of departments and divisions where the inspection will take place.

Results of inspection of goods and materials and another order

At the end of the procedure for calculating and comparing the results, members of the commission must properly document the results of the inspection. All identified discrepancies must be recorded in the results record sheet (form No. INV-26) from Goskomstat Resolution No. 26 dated March 27, 2000. And after discussing the results and the inventory commission making a verdict, which is recorded in a special protocol, the manager must issue another order to this time about the results of verification activities and the results that were achieved. The reaction of the head of the company to the proposals of the commission members and instructions on the necessary actions should be given. This could be: additional verification, sanctions for perpetrators, introduction of additional security measures. The same local act appoints employees responsible for its implementation, who should also be familiarized with the document for signature. Control over the execution of orders is usually left to the director of the company.