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

Control checks of the correctness of conducting inventories and selective inventories conducted 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. Receiving and issuing operations material assets suspended for the duration of the inventory.

In case of 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 with entry into a separate inventory list (collation sheet) (form according to OKUD ) and with a note in the primary accounting documents signed by the chairman of the inventory commission.

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

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

MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION

ON THE APPROVAL OF THE ORDER

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. Recognize as invalid the Order of the Minister of Defense of the Russian Federation of 2008 N 138.

to the Order of the Minister of Defense

2010 N 1365

INVENTORY OF PROPERTY AND LIABILITIES

IN THE ARMED FORCES OF THE RUSSIAN FEDERATION

I. GENERAL PROVISIONS

1. This Procedure defines 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), the branches of the Armed Forces of the Russian Federation, the central bodies of military administration of the Ministry of Defense of the Russian Federation, associations, formations, military units, military commissariats and organizations of the Armed Forces of the Russian Federation, whose activities are financed from federal budget(hereinafter referred to as military units).

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

2. The main objectives of the inventory are:

identification of the actual presence of property;

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

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

In the course of the inventory, compliance with the conditions and procedures for storing material assets and Money, rules for the maintenance and operation of fixed assets, as well as the facts of financial and economic activity that have not been recorded.

3. The procedure and terms for conducting an inventory are determined by the commander of the military unit, except for cases when its conduct is mandatory.

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

before preparing annual budget reports;

when changing financially responsible persons;

upon detection of facts of theft, abuse or damage to property;

during the reorganization or liquidation of a military unit;

when conducting an audit of the financial, economic and economic activities of a military unit;

when transferring property for rent, redemption, sale;

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

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

4. Subject to inventory: all property of a military unit, regardless of its location; all kinds financial obligations, as well as accounted for on off-balance accounts; liabilities and property, including those received for gratuitous use; rented; not having a value estimate or being in safe custody.

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

In order to conduct a one-time inventory with a large amount 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, who, in without fail brought against signature to the chairman of the inventory commission and its members.

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

6. For the period of work of the inventory commissions, the members of the inventory commission are released from the performance of their official duties in their positions.

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

7. Inventory commissions in the course of work:

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

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

check in subdivisions of military units (for financially responsible persons) the availability, quality condition, completeness and storage conditions of all Not financial assets.

Inventory commissions are responsible for:

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

completeness and accuracy of the inventory records(comparison statements) of data on the actual availability (balances) of fixed assets, non-produced and intangible assets, inventories and finished products, precious metals, settlements and other assets;

the correctness of the indication in the inventory records (collation sheets) of the signs of non-financial and financial assets (name, type, brand and other signs);

correctness and timeliness of registration of inventory results.

II. GENERAL INVENTORY RULES

8. Prior to the set deadlines for conducting an inventory, the commander of a military unit issues an order to conduct an inventory, which indicates the timing of the inventory and the types of inventory property and obligations, and, if necessary, specifies the composition of the inventory commission. The order is registered in the register of control over the implementation of orders (decrees, orders) on the inventory (form according to OKUD 0317019), which is maintained by the chairman of the inventory commission.

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

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

the members of the inventory commission are instructed with bringing to them the goals and objectives of the upcoming inventory, on the procedure and terms of work of the inventory commission;

the requirements of the legislation of the Russian Federation on liability for concealing revealed violations are brought to the attention of the members of the inventory commission against signature;

organization of the study by the inventory commission of the legislation of the Russian Federation on the 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.

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

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

The financial body that maintains 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 give receipts on the delivery to the financial authority of all incoming and outgoing primary accounting documents on the movement of property and on the absence of unreceived 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 verified mass and volume measuring instruments, as well as by measuring fuel in tanks of machines, reservoirs and other containers, recalculating piece items, measuring material values, measured in meters.

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

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

Inventory of material assets is carried out in the order of the location of the values in this room.

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

In the event of a discrepancy, the entire batch is subject to verification, and the amount of material assets to be sampled is doubled.

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

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

When facts of shortage of material assets are revealed, 100 percent of the property accepted for responsible storage financially responsible person.

12. The results of the inventory of measuring fuel in tanks of machines (aggregates), tanks and other containers are reflected in the statement of measuring fuel in 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 are entered in the inventory records (collation sheets) (form according to OKUD 0504087).

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

13. The results of the inventory of tare stocks are reflected in the weighing sheet of tare stocks (form according to OKUD 6002603). When carrying out an inventory of a large number of tare material stocks, the lists of weighing tare material stocks 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 the reweighing), the data of the weighing sheets of tare material stocks are compared, and the verified total is entered into the inventory list (collation sheet) (form according to OKUD 0504087).

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

14. Upon detection of material assets that have become unusable and not written off from the budget accounting, the commission makes proposals for their write-off and makes a note about this in the “Note” column of the inventory list (collation sheet). Write-off of the specified material values is carried out in the order established in the Ministry of Defense of the Russian Federation.

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

If during the inventory of unaccounted material assets that do not have a valuation, before determining their value and reflecting on balance accounts, these material assets are subject to accounting on off-balance accounts 30 “Fixed assets that do not have a valuation” or 31 “Inventories that do not have a value estimates” at a conditional price of 1 ruble per unit.

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

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

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

Inventory lists (collation sheets) are signed by all members of the inventory (working) commission and materially responsible persons. At the end of the inventory list (collation 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 members of the commission and acceptance of the property listed in the inventory list (collation sheet) for safekeeping.

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

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

On each page of the inventory list (collation sheet), the number of serial numbers of material assets and their total number 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 (collation sheets) must be filled out clearly, without blots. Correction of errors is carried out in all copies of the inventory lists (collation sheets) by crossing out the wrong entries and putting down the correct entries over the crossed out ones. Corrections must be agreed and signed by all members of the inventory commission and financially responsible persons.

It is not allowed to leave blank lines in inventory records (collation sheets), blank lines are crossed out on the last pages.

On the last page of the inventory list (collation sheet) there should be a note on price verification, taxation and calculation of the totals signed by the persons who carried out this verification.

17. Separate inventory lists (collation sheets) are drawn up for property that is in safekeeping, leased 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 (collation sheets) must be stored in a box (cabinet, safe) in a closed room where the inventory is carried out.

19. In cases where financially responsible persons discover errors in the inventory records (collation 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 indicated facts and, if they are confirmed, corrects the identified errors in the prescribed manner.

20. Upon completion of the inventory, the commander of the military unit may appoint 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 without fail before opening the relevant premises for storing property where the inventory was carried out.

results control checks the correctness of the inventory is drawn up by an act on the control check of the correctness of the inventory of valuables (form according to OKUD 0317020) and is recorded in the register of control checks of the correctness of the inventory (form according to OKUD 0317021).

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

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

In case of 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 with entry into a separate inventory list (collation sheet) (form according to OKUD 0504087) and with a note in primary accounting documents signed by the chairman of the inventory commission.

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

III. PROCEDURE FOR INVENTORY OF CERTAIN TYPES

PROPERTY AND LIABILITIES

Inventory of fixed assets, non-produced

and intangible assets

24. When inventorying fixed assets (non-produced assets), the following is checked:

availability 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 accounted separately on off-balance 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 found in the registers analytical accounting or technical documentation are submitted by the relevant officials corrections and clarifications.

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

26. During the inventory of fixed assets related to real estate, the presence of a document for the right to use military unit these objects.

27. If fixed assets were subjected to work on completion, additional equipment, reconstruction or modernization and at the same time the purpose of the fixed asset object was changed, a new purpose of the fixed asset object is entered into the inventory list (collation sheet).

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

Fixed assets of the same type of the same value that arrived simultaneously in one of the divisions of the military unit and are recorded in the inventory card of the group accounting of fixed assets (form according to OKUD 0504032), in inventory lists (collation sheets) (form according to OKUD 0504087) are reflected in groups by name indicating quantities.

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

30. A separate inventory list (collation sheet) (form according to OKUD 0504087) is drawn up for fixed assets that have become unusable and cannot be restored. At the same time, the date of putting the objects into operation and the reasons that led to unsuitability are indicated.

31. Production and household inventory in operation is checked by examining 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 the inventory are temporarily outside the location of the military unit, are inventoried on the basis of accounting data until the moment of their temporary disposal.

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

33. Separately, the objects of fixed assets that do not belong to the military unit are checked: leased, held in custody. For these objects, a separate inventory list (collation sheet) is compiled (form according to OKUD 0504087) indicating the documents according to which these objects are accepted for budget accounting.

34. When inventorying intangible assets, the following is checked:

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

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

Inventory of inventories and finished products

35. Inventories (including finished products) are recorded in inventory records (collation sheets) (form according to OKUD 0504087) for each item indicating the type, group, quantity and other data.

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

37. An inventory of inventories that are in transit, transferred for processing, not paid on time by buyers, held in safe custody in the warehouses of other financially responsible persons, as well as shipped, consists in checking the validity of the amounts charged on the relevant accounts of budget accounting.

In fact, the missing inventory, reflected in the accounting and not being at the time of the inventory in the account of materially responsible persons, must be confirmed by duly executed documents:

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

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

shipped inventories - copies of documents presented to buyers.

38. For the indicated inventories, inventory lists (collation sheets) (form according to OKUD 0504087) are drawn up separately.

At the same time, the inventory lists (collation sheets) 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 reserves 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 data, date of transfer of valuables for processing, numbers and dates of documents;

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

39. The container is entered in the inventory lists (collation sheets) (form according to OKUD 0504087) by types, intended purpose and quality condition.

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

41. Special clothing, special footwear and other personal protective equipment sent for washing and repair should be recorded in the inventory list (collation 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 (collation sheet) (form according to OKUD 0504087). According to the indicated material assets, the inventory commission makes proposals for write-off in the prescribed manner, indicating the time of operation, the reasons for the unsuitability, and the possibility of using these items for economic purposes.

43. An inventory of finished products is carried out in the same manner as the inventory of inventories.

Features of the inventory of precious metals

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

45. An 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 during 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 that are in operation, as well as placed in storage places (including decommissioned );

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

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

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

47. The presence of products and materials with precious metals that are in transit, transferred for processing to other organizations, but listed in the budget accounting of the military unit, is checked using shipping documents and separate inventory lists (acts) are drawn up for them. The inventory lists (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 the inventory is determined by mandatory checking the availability of these products and materials, their condition and comparing the data of budget accounting and accounting of the financially responsible person, and the existing scrap and solutions of precious metals are subject to mandatory weighing.

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

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

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

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

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

Inventory of financial investments

52. When taking inventory financial investments in the form of shares, bonds, bills and other valuable papers(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:

correct registration of securities;

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

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

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

54. An inventory of securities is carried out simultaneously with an inventory of cash on hand.

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

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

55. An inventory of securities deposited with specialized organizations consists in reconciling the balances of the amounts on the corresponding accounts of budget accounting in the military unit with the data of extracts from 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 box office of the military unit, cash and monetary documents are checked.

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

57. Checking the actual availability of forms strict accountability produced by types of forms, taking into account the initial and ending numbers of certain forms, as well as for each storage location and financially responsible person.

58. Inventory of funds of the military unit located on accounts opened in credit organizations, is carried out by reconciling the balances of the amounts on the corresponding accounts of the budgetary accounting of the military unit with the data of extracts from credit organizations.

Inventory of construction in progress

59. When inventorying construction in progress, the following is checked:

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

availability of equipment intended for installation at facilities under construction and in the process of installation. If construction in progress includes equipment transferred for installation, but not actually started by installation, 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 the conservation of objects are clarified;

construction in progress, not provided with sources of financing.

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

60. According to the results of the inventory of work in progress capital construction inventory lists (collation sheets) are compiled for each object, indicating its name, the amount of work performed in general for the object, for each separate species works, structural elements, equipment and other costs and indicating their cost, which are compared with budget accounting data; reflecting the amount of actual costs for this object, and the reasons for deviations are identified.

61. Separate inventory records (collation sheets) are compiled (form according to OKUD 0504087):

for objects put into operation, but for the commissioning of which the relevant documents have not been issued;

for objects completed by construction, but not put into operation. The inventory lists (comparison sheets) for such facilities indicate the reasons for the delay in completing the commissioning of these facilities.

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

Inventory of unfinished, discontinued and completed

research and development work

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

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

the actual availability 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 items;

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

c) checks are carried out for the availability of experimental devices and prototypes, assemblies, blocks and models of products, special technological, testing, instrumentation, tooling, mathematical and software to this equipment, as well as other fixed assets used in R&D and paid for 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 (state contracts) for the performance of R&D is carried out. When inventorying contracts (state contracts), attention is drawn to the property that is included in the cost of R&D and, in accordance with the contracts (state 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 for R&D.

65. The actual costs incurred for R&D must be confirmed by duly executed primary accounting documents (certificates of acceptance of work performed).

66. When inventorying R&D, the volume of unfinished, terminated and completed R&D, as well as the degree of development of advances issued to the R&D performer, should be established. To do this, analyze the plan scientific work, where there is a list of all R&D carried out in current year, as well as the timing of their implementation. Completed (completed) R&D (R&D stages) is 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 duly executed decision to stop work is checked. At the same time, 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 (collation sheet) by stages on an accrual basis.

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

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

for R&D in progress on the day of the inventory;

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

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

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

for discontinued R&D;

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

69. During the inventory of non-financial assets transferred by the customer for R&D, as well as non-financial assets remaining after R&D (separate stages of R&D), owned by the customer, the presence of:

documents on technical condition non-financial assets;

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

primary accounting documents for reflection in the budget accounting of non-financial assets; 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 the subjects of rights to the identified results of scientific and technical work, the inventory commission fills out the 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 the members of the inventory commission, registered as annexes to the protocol of the meeting of the inventory commission, and together with it they are transferred to the commander of the military unit.

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

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

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

name, quantity and valuation of non-financial assets acquired in the course 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 tolling raw materials and materials);

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

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

Calculation inventory

72. During the inventory of calculations, the validity of the amounts on the corresponding accounts of the budget accounting of the military unit, and the state of the accounts receivable and accounts payable.

73. An inventory is subject to settlements of a military unit with the budgets of the Russian Federation, suppliers, buyers, accountable persons, depositors, other debtors and creditors. The relevant accounts of the analytical accounting of accounts 020500000 "Income settlements", 020600000 "Settlements on advances issued", 020800000 "Settlements with accountable persons", 020900000 "Settlements for shortages", 021000000 "Settlements with other debtors", 030200 are subject to verification 000 "Calculations on accepted obligations”, 030300000 “Settlements on 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 on the accounts and the causes of the debt, establishes the possibility of reducing or eliminating it.

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

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

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

77. When inventorying accountable amounts:

the reports of accountable persons on the issued advances are checked, taking into account their intended use, as well as the amounts of advance payments 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 on account 020900000 “Calculations for shortages”.

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

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

IV. INVENTORY DOCUMENTATION, PROCEDURE

REFLECTION OF ITS RESULTS IN BUDGET ACCOUNTING

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

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

an inventory list of balances on cash accounts (form according to OKUD 0504082) - when taking inventory of 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 (collation sheet) of strict reporting forms and monetary documents (form according to OKUD 0504086) - when inventorying strict reporting forms and monetary documents;

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

an act of auditing 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;

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

an inventory list 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 objects of non-financial assets.

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

80. At the end of the inventory and their appropriate execution, the inventory lists (collation sheets) are transferred by the chairman of the inventory commission on the same day, and if the inventory is completed after the end of the working day, then the next day by the start of work to the financial and economic body where budget accounting is maintained property. Inventory lists (collation sheets) are transferred to the financial and economic body according to the list signed by the chairman of the inventory commission.

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

81. For all shortages and surpluses, regrading, as well as for losses associated with missing the limitation period for receivables, the inventory commission receives written explanations from financially responsible persons. Based on the explanations and inventory materials provided, the inventory commission determines the causes and nature of the identified deviations from the 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;

settlement of discrepancies in the actual availability of material assets against the data of budgetary accounting during regrading by mutually offsetting the surpluses and shortages that arose as a result of it.

83. The offset of surpluses and shortages can be made 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. An offset is allowed in relation to the same group of material assets, provided that the values included in it are similar in terms of appearance or packed in the same container (when they are released without unpacking the container).

In the event that, when offsetting shortages with surpluses for regrading, the value of the missing valuables is higher than the value of the valuables found in surplus, this difference in value is subject to attribution to the guilty persons.

84. The final decision on attributing shortages at the expense of the guilty parties or their write-off at the expense of the federal budget, on posting surpluses, as well as on the possibility of mutual offsetting of sorting, is made in the manner established by the Ministry of Defense of the Russian Federation.

font size

ORDER of the Minister of Defense of the Russian Federation dated March 28, 2008 138 ON APPROVAL OF THE PROCEDURE FOR CARRYING OUT THE INVENTORY OF PROPERTY AND LIABILITIES IN... Relevant in 2018

I. General provisions

1. This Procedure defines 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 service of the Armed Forces, main and central departments of the Ministry of Defense, associations, formations, military units, military commissariats and organizations of the Armed Forces, whose activities are financed from the federal budget (hereinafter referred to as military units).

2. To conduct 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 with a large amount of work to conduct an inventory in individual divisions military units, working inventory commissions can be created. The working inventory commissions are subordinate to the chairman of the inventory commission, who exercises control over their activities.

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

3. The personnel of the permanent inventory commission and working inventory commissions (hereinafter referred to as the inventory commissions) is approved by order of the commander of the military unit, which is mandatory brought against receipt to the chairman of the inventory commission and its members and is recorded in the register of control over the implementation of orders (decrees , orders) on conducting an inventory (form according to OKUD), which is maintained by the chairman of the inventory commission.

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

For the period of work of the inventory commissions, the members of the inventory commission are released from the performance of their official duties in their positions.

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

4. The main objectives of the inventory are:

identification of the actual presence of property;

establishment of the state of the property and its evaluation;

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

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

5. Inventory commissions in the course of work:

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

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

check in subdivisions of military units (for 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 procedure for conducting an inventory in accordance with the order of the commander of the military unit;

completeness and accuracy of entering into inventory records (collation 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 correctness of the indication in the inventory records (collation sheets) of the signs of non-financial and financial assets (name, type, brand and other signs);

correctness and timeliness of registration of inventory results.

6. Inventory consists of the following steps:

a) the first stage:

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

development and approval of the inventory plan;

obtaining receipts from financially responsible persons;

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

b) second stage:

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

execution (filling in) of inventory records (collation sheets, acts);

c) the third stage:

comparison of inventory data with budget accounting data;

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

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

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

drawing up an act on the results of the inventory;

issuance of an order by the commander of a military unit on the approval of the results of the inventory and on bringing the guilty officials to justice;

introduction accounting records to accounting registers based on the results of the inventory.

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

The procedure for conducting an inventory of property and liabilities in the institutions of the Ministry of Defense is regulated by departmental Order No. 1365 of October 16, 2010 (hereinafter - Order No. 1365). In accordance with paragraph 3 of this procedure, it is mandatory to carry out a control measure before compiling annual budget reports, as well as when changing financially responsible persons. In the article, we will consider the main provisions that should be paid attention to when taking an inventory in the institutions of the Ministry of Defense.

Before proceeding to the consideration of the main provisions of Order N 1365, I would like to say a few words about the importance of conducting an inventory before compiling annual reports.
By virtue of paragraph 1, 2 Article. eleven federal law dated 06.12.2011 N 402-FZ "On Accounting" assets and liabilities are subject to inventory in order to identify the actual presence of the relevant objects, which is compared with the register data accounting. The Ministry of Finance, in Letter No. 02-06-10/34544 dated 15.07.2014, indicated that the reliability of the submitted reports can only be judged if an inventory has been carried out. Similar clarifications regarding the mandatory implementation of control measures at the end of the year were provided by the financial department in earlier letters - dated 03.10.2013 N 02-06-10 / 41147, dated 30.12.2013 N 02-06-010 / 58448.

Moreover, when conducting inspections of the institutions of the Ministry of Defense by the territorial bodies of Rosfinnadzor, the identified cases of non-conducting an inventory are regarded as a violation of the legislation of the Russian Federation. As an example, let's take a case from arbitration practice. So, in the Resolution of the FAS VSO dated 06/04/2014 in case N A78-5909 / 2013, the judges indicated that at the FKU "Management financial support of the Ministry of Defense of the Russian Federation for the subject of the Russian Federation "assigned duties of maintaining in the serviced by the institution military units accounting. By virtue of its duties, the institution must participate in the inventory of property and liabilities carried out in military units, timely and correctly reflect the results of the inventory in budget accounting. Consequently, the indication in the act of checking for violations in view of the failure to conduct inventories in military units, the failure to reflect surpluses and shortages of property is justified, therefore the requirements of the FKU are invalidated and the court rejected.
Next, we will consider the main provisions for conducting an inventory in the military units of the Ministry of Defense, guided by Order N 1365.

Inventory commission

To begin with, we note that the inventory is preceded by organizational preparatory measures. First of all, in the military unit, by order of the commander, a permanent inventory commission is appointed. In accordance with clause 5 of Order N 1365, it may include representatives of financial and economic services, logistics services, as well as representatives of independent audit organizations. Paragraph 6 of Order N 1365 allows for the time of work of the inventory commissions to release from the performance of official duties for the positions held by the members of the inventory commission. This is mentioned in the corresponding order of the commander of the military unit.
It should be noted that, according to the Ministry of Finance, the participation of employees of the accounting service in the inventory commission, vested with the authority to inventory property and liabilities, is mandatory (see Letter of November 27, 2014 N 02-06-10 / 60461). In connection with the participation of the accounting service in the work of the commission for the inventory of non-financial assets, the provision of information necessary for the inventory is ensured.

Note! The absence of at least one member of the inventory commission during the inventory is the basis for considering the results of the inventory as invalid (clause 6 of Order N 1365).

Preparatory activities

In accordance with paragraph 8 of Procedure N 1365, 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 conduct and the types of inventory property and obligations. If necessary, the composition of the inventory commission is specified. The order is registered in the register of control over the implementation of orders (resolutions, orders) on the inventory (f. 0317019), which is maintained by the chairman of the inventory commission.
The chairman of the inventory commission must endorse all incoming and outgoing primary accounting documents, and the financial body that maintains 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.

Note. Prior to the start of the inventory, the commission must receive the latest receipts and expenditure documents on the movement of property as of the date of the audit.

By the beginning of the inventory, financially responsible persons must give receipts for the delivery to the accounting department of all incoming and outgoing primary accounting documents for the movement of property and for the absence of unreceived or written off property.

Taking inventory

Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons and for each place of storage. In accordance with paragraph 11 of Order N 1365, when property is stored in different isolated premises with one financially responsible person, the inventory is carried out sequentially at the places of storage, after checking the premises are sealed (sealed), and the inventory commission moves to a new premises.

Note. The actual availability of material values is determined by their weighing, measurement, recalculation.

Next, you should pay attention to the features that are given in Order N 1365.
In accordance with the norms set forth in clause 11 of Order N 1365 on material assets stored in the undamaged packaging of the supplier, their quantity can be determined on the basis of primary accounting documents with mandatory verification in kind (for a sample) of a part of these assets.
Missiles and ammunition stored in standard (regular) containers, the integrity of which is not broken and on which the factory markings and seals are clearly visible, must be checked according to the data indicated in the marking, with a check for a sample of 1-2% of each lot. Determining the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

Note! In the event of a discrepancy, the entire batch is subject to verification, and the amount of material assets to be sampled is doubled. If facts of a shortage of any property are revealed, 100% of the property accepted for safekeeping by a materially responsible person is subject to inventory (clause 11 of Order N 1365).

In accordance with clause 12 of Order N 1365, when inventorying fuels and lubricants, the results of measuring fuel in tanks of machines (aggregates), tanks and other containers should be reflected:
- in the statement of measuring fuel in the tanks of cars (f. 6002601);
- (or) sheets of measurements of the amount of fuel and lubricants when removing residues (f. 6002602), data on which are entered in inventory records (comparison sheets) (f. 0504087).
When comparing the actual data on the availability of fuels and lubricants with accounting data, shortages, surpluses and the amount of natural loss formed during the inter-inventory period are determined.

Note. The natural loss of oil products is calculated only if their shortage has been identified.

According to clause 28 of Order N 1365, machines, equipment and vehicles are reflected in the inventory for each object, indicating the serial number according to the technical passport of the manufacturer and the year of manufacture.
Fixed assets of the same type of the same value, which arrived at the same time in one of the divisions of the military unit and are recorded in the inventory card of the group accounting of fixed assets (f. 0504032), in the inventory lists (collation sheets) (f. 0504087) are reflected in groups by name with an indication of the quantity.
Items of soft inventory, utensils in use are checked by examining each item at their location and for each financially responsible person in whose custody they are listed (clause 40 of Order N 1365).
Please note that special clothing, footwear and other personal protective equipment sent for washing and repair must be recorded in the inventory list (collation sheet) based on the primary accounting documents of organizations providing these services.

Documenting

Due to the fact that in cases of detection of shortages and theft, the results of the inventory are legal basis to contact law enforcement and judiciary, their design should be given more attention.
Order No. 139 of March 28, 2008 of the Minister of Defense of the Russian Federation approved the forms of documents used in the financial and economic activities of the Armed Forces of the Russian Federation.
Section VII of this order contains a list of documents used in the inventory. These include, in particular:
- inventory list (collation sheet) for non-financial assets (f. 0504087);
- statement of measurement of fuel in tanks of cars (f. 6002601);
- a statement of measurements of the amount of fuel and lubricants when removing residues (f. 6002603);
- a list of weighing tare inventories (f. 6002603);
- an act on the results of the inventory (f. 0504835).
Information about the actual availability of property and the reality of the accounted obligations must be recorded in the inventory lists (collation sheets), which are drawn up in at least two copies. We add that the number of copies of inventory records (collation sheets) is determined by the inventory commission of the military unit. At the same time, it should be taken into account that one copy of the inventory list (collation sheet) is mandatory transferred to the financially responsible person, and the other is sent to the financial and economic body that records property and liabilities.

Note. When filling out the inventory documents, you should pay attention to the norms given in clause 16 of Order N 1365.

On each page of the inventory list (collation sheet), the number of serial numbers of material assets and their total number in physical terms recorded on this page, regardless of the units of measurement of material assets, must be indicated in words.
In paragraph 16 of Order N 1365, attention is drawn to the fact that inventory records (collation sheets) must be filled out clearly, without blots. Correction of errors must be made in all copies of the inventory lists (collation sheets) by crossing out the wrong entries and putting down the correct ones over the crossed out ones. Corrections must be agreed and signed by all members of the inventory commission and financially responsible persons.

Note! It is not allowed to leave blank lines in inventory records (collation sheets), blank lines are crossed out on the last pages.

On the last page of the inventory list (collation sheet) there should be a note on price verification, taxation and calculation of the totals signed by the persons who carried out this verification.

Reflection in accounting of inventory results

In accordance with clause 80 of Order N 1365, inventory records (collation sheets) at the end of the inventory and after their appropriate execution are transferred by the chairman of the inventory commission on the same day, and if the inventory is over at the end of the working day, then the next day to start work in the financial - an economic body where budgetary accounting of property is kept. Inventory lists (collation sheets) are transferred to the financial and economic body according to the list signed by the chairman of the inventory commission.
The financial and economic body enters the budget accounting data into the inventory lists (collation sheets) and reflects the results of the inventory in them, that is, the discrepancies between the accounting data and the actual availability of property. Based on the identified discrepancies, a statement of discrepancies is drawn up. Discrepancies are surpluses, shortages, regrading.

In accordance with clause 81 of Order N 1365, for all shortages and surpluses, regrading, the inventory commission receives written explanations from financially responsible persons.
By virtue of clause 82 of Order N 1365, the chairman of the inventory commission is obliged to submit proposals to the commander of the military unit on:
- assignment of shortages at the expense of the guilty persons of the military unit or their write-off at the expense of the federal budget;
- registration of surpluses;
- settlement of discrepancies between the actual availability of material values and budgetary accounting data during regrading by mutually offsetting surpluses and shortages resulting from it.
The final decision on attributing shortages at the expense of the perpetrators or their write-off at the expense of the federal budget, on registering surpluses, as well as on the possibility of mutual set-off of sorting, is made in the manner established by the Ministry of Defense (clause 84 of Order N 1365).
Below we will consider the reflection of the results of the inventory of surpluses (shortages) in accounting.
Reflection in the accounting of surpluses. In accordance with paragraph 31 of Instruction N 157n * (1), unaccounted objects of non-financial assets identified during the inventory of assets are accepted for accounting at their current estimated value.
Estimated value is determined on the basis of paragraph 25 of Instruction N 157n, it recognizes the amount of money that can be received as a result of the sale of these assets as of the date of acceptance for accounting.
According to the instructions of clauses 7, 12, 16, 23 of Instruction N 162n * (2), the surplus is attributed to financial results- credit of account 0 401 10 180 "Other income".

Example 1
As a result of the inventory at the warehouse of the military unit, an unaccounted-for computer was found. The surplus was capitalized at the current estimated cost in the amount of 15,800 rubles.
In accordance with the Instructions for the application procedure budget classification RF, approved by the Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 N 65n, the income received by a state institution from the identified surpluses are attributed to article 180 "Other income" of KOSGU.
In the accounting of a state institution, the surplus will be reflected in the following entry:

Reflection in accounting for shortages. Lack of property and its damage within the norms of natural loss are attributed to the costs of production or circulation, in excess of the norms - at the expense of the perpetrators.
At the same time, it should be borne in mind that, by virtue of the provisions of the accounting instructions:
- shortages (losses) of material reserves in the amount of norms of natural loss (including those that have become unusable) are debited from accounting at actual cost on the financial result to the debit of account 1,401 20,272 "Expenditure of material reserves" (clause 26 of Instruction N 162n);
- shortages (losses) of material reserves in excess of the norms of natural loss (including those that have become unusable), as well as other property are debited from the financial result in the debit of account 1 401 10 172 "Income from operations with assets" (clause 26 of Instruction N 162n). The shortfall in depreciable property is attributed to the financial result, taking into account the previously accrued depreciation (clauses 10, 13, 17 of Instruction N 162n).

Example 2
On the refrigerator of the canteen of the military unit at the beginning of October, the balance of chilled pork in half carcasses of the first category (minus the norms of natural loss determined in the previous month) was 5,000 kg. In October, the refrigerator received 92,000 kg of chilled pork of the named category. Within a month, 70,000 kg were spent, 20,000 kg were sent for freezing.
As a result of the inventory in the dining room of the military unit, a shortage of chilled pork of the first category in the amount of 210 kg was revealed. Meat was purchased at a price of 250 rubles. per kg.
Norms of natural loss of food products in the field of trade and Catering approved by the Order of the Ministry of Industry and Trade of the Russian Federation of March 1, 2013 N 252 (hereinafter - Order N 252).
They differ:
- when storing products in warehouses and bases of retail trade enterprises and catering establishments (Section XXXII-XXXV);
- during storage and release in the pantries of public catering establishments (section XL-XLIV);
- in case of loss incurred from the battle glass containers with food products in warehouses, bases, retail trade enterprises and public catering establishments (section LII).
In turn, the standards are set separately for meat and meat products, fish and fish products, dairy and fatty products, confectionery and groceries, processed fruits and fodder, vegetables and fresh fruits.
Let's calculate the rate of natural loss.
1. Calculate the average shelf life of meat in the refrigerator (in days) using the formula:

Sum of leftover chilled meat at the end of the day for the month (kg) + Quantity of chilled meat sold per month (kg) + Quantity of chilled meat sent for freezing per month (kg) / Remainder of chilled meat at the beginning of the month (kg) + Quantity of chilled meat received meat (kg).

Thus, the average shelf life of meat is 1.89 days ((94,000 + 70,000 + 20,000) kg / (5,000 + 92,000) kg). Let's round this figure up to two.
2. Calculate the natural loss of meat during storage according to the formula:

The rest of the chilled meat at the beginning of the month (kg) + Incoming chilled meat (kg) x The rate of natural loss during storage (%) / 100.

In accordance with sect. I of Order N 252, the rate of natural loss during storage of chilled pork of the first category for two days is 0.21%. Thus, the natural loss of meat is 203.7 kg ((5,000 + 92,000) kg x 0.21% / 100) in the amount of 50,925 rubles. (203.7 kg x 250 rubles).
3. During the inventory, the amount of shortage amounted to 210 kg. Thus, 6.3 kg (210 - 203.7) should be attributed to the guilty person. The amount of the shortfall will be 1,575 rubles. (6.3 kg x 250 rubles).
In accounting this situation will be reflected as follows:

Example 3
An inventory was carried out in the military unit, during which a shortage of two sets of special clothing in the amount of 1,500 rubles. The commission of the institution found the financially responsible person guilty. The current estimated cost of special clothing at the time of the shortage was 2,000 rubles. The shortfall is compensated by the guilty person in kind.
In accordance with Art. 238 of the Labor Code of the Russian Federation, the employee is obliged to compensate the employer for the direct actual damage caused to him, which is understood as a real decrease in cash property or deterioration of its condition. It follows from Article 248 of the Labor Code of the Russian Federation that, with the consent of the employer, the employee can transfer to him equivalent property to compensate for the damage caused. Thus, this issue is decided at the discretion of the administration of the institution, in this case at the discretion of the unit commander.
The following accounting entries will be made in the accounting of a state institution:

			Amount, rub.
The shortage of overalls was attributed to the guilty person at the current estimated cost
Written off the balance sheet cost of workwear
Compensated by the guilty person for the shortage in kind
Sets of overalls received as compensation for damage by the guilty person were taken into account

Reflection in the regrading accounting. When inventorying food products, regrading often occurs, in other words, a surplus of some products and a shortage of others.
In accordance with paragraph 83 of Order N 1365, offsetting surpluses and shortages can only be made 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. Offsetting is allowed in relation to the same group of material assets, provided that the values included in it are similar in appearance or are packed in the same container (when they are released without unpacking the container).

For reference. If an institution is having difficulty identifying food belonging to the same name, it is recommended to use All-Russian classifier products OK 005-93 (OKP), approved by the Decree of the State Statistics Committee of the Russian Federation of December 30, 1993 N 301.

Example 4
During the inventory in the canteen of the military unit, the following discrepancies were identified:
- excess sausage "Milk" - 3 kg (cost - 180 rubles / kg);
- shortage of "Doctorskaya" sausage - 3 kg (cost - 245 rubles/kg).
In this case, the shortage was formed due to sorting, in which the materially responsible person is to blame.
If, when offsetting shortages with surpluses after sorting, the value of the missing valuables is higher than the value of the valuables found in surplus, this difference in value shall be attributed to the guilty persons. Thus, 195 rubles should be withheld from a financially responsible person. ((245 - 180) rub. x 3 kg).
The following entry will be made in the accounting records:

* * *

Let us briefly formulate the main conclusions:
1. Inventory in the institutions of the Ministry of Defense is carried out in accordance with Order N 1365.
2. Based on its results, acts are drawn up on the results of the inventory of property and liabilities (f. 0504835), which are signed by the chairman and members of the inventory commission and approved by the commander of the military unit.
3. The results of the inventory are reflected in the budget accounting and reporting of the month in which the inventory was completed, and annual inventory- in the annual budget reporting of the military unit (clause 85 of Order N 1365).

─────────────────────────────────────────────────────────────────────────
*(1) Instructions for the use of the Unified Chart of Accounts for Public Authorities ( government agencies), organs local government, public authorities off-budget funds, state academies of sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n.