Topic No. 3. “Documentation and
inventory in a military unit"
1. The procedure for conducting an inventory of property and liabilities in a military unit
2. Documentation of inventory results
3. Reflection of inventory results in budget accounting
Literature:
1. Order of the Minister of Defense of the Russian Federation dated 01/01/01 No. 222 “On approval of the Manual on military (ship) economy in the Armed Forces of the Russian Federation” (as amended from 01/01/01).
2. Order of the Minister of Defense of the Russian Federation No. 000 dated January 1, 2001 “On approval of the procedure for conducting an inventory of property and liabilities in the Armed Forces of the Russian Federation.”
3. Order of the Minister of Defense of the Russian Federation No. 000dsp dated May 7, 2008 “On financial support and features of budget accounting in the Armed Forces of the Russian Federation.”
1. The procedure for conducting an inventory of property and liabilities in a military unit
Internal control in the Armed Forces is a system for monitoring and verifying the work of a military unit, formation, unification of the Ministry of Defense of all branches of the military in order to justify the validity and effectiveness of management decisions made by commanders and senior command staff, identify deviations, errors, violations and their timely elimination. Under internal control system refers to a set of methods and procedures that allow for control over state property entrusted to the operational management. Among all the techniques and methods, scheduled and unscheduled inventories cannot be ignored. We will consider the procedure for conducting them in military units when studying this topic.
Inventory- this is a procedure for periodic verification and documentary confirmation of the presence, condition and assessment of property and liabilities, carried out to confirm the reliability of accounting and reporting data. In addition, conducting sudden unscheduled inspections allows financial services to control the maintenance of property records by financially responsible persons. The procedure for conducting an inventory of property and liabilities in the Armed Forces of the Russian Federation has been approved By order of the Ministry of Defense of the Russian Federation.
Inventory procedure
To carry out the inventory, a permanent inventory commission must be created in each military unit.
In order to carry out a one-time inventory with a large volume of work, separate divisions of military units may create working inventory commissions. They report to the chairman of the inventory commission, who supervises their activities.
In a military unit that is financially supported by the centralized financial and economic body (CFEO), its own inventory commission is created, which includes representatives (representative) of the CFEO.
The personnel of the permanent inventory commission and working inventory commissions is approved by order of the commander of the military unit. Data on its composition must be submitted against receipt to the chairman of the inventory commission and its members and registered in the journal for monitoring the implementation of orders for inventory (f. according to OKUD 0317019), which is conducted by the chairman of the inventory commission.
Deputy commanders of military units are appointed as chairmen of inventory commissions. The members of the inventory commissions are military personnel serving under contract and civilian personnel of various specialties who are not related in official terms to the officials being inspected.
Inventory consists of the following three stages, in each of which certain actions are performed.
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Stages |
Ongoing events |
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Issuance of an order to conduct an inventory, which indicates the composition of the inventory commission, the timing and types of inventory property and liabilities; Development and approval of an inventory plan; Receiving receipts from financially responsible persons; Determination of property balances and liabilities according to budget accounting data |
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Identification, weighing, measuring, counting and checking the actual availability of property and liabilities; Registration (filling out) of inventory lists (matching statements, acts) |
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Comparison of inventory materials data with budget accounting data; Identification of discrepancies, determination of reasons for deviations of current estimates from accounting ones; Drawing up a statement of discrepancies based on inventory results; Preparation of proposals for reflecting inventory results in budgetary accounting; Drawing up an act on the results of the inventory; Issuance of an order from the commander of a military unit on approval of the results of the inventory and on bringing guilty officials to justice Entering accounting entries into accounting registers based on inventory results |
Before checking the actual availability of property, the commission must receive the latest report on the flow of material assets and cash. This is necessary so that the financial part can determine the real balances of the property and compare them with accounting data. Financially responsible persons must provide receipts stating that by the beginning of the inventory, all expenditure and receipt documents for property were submitted to the accounting department or transferred to the commission, all valuables received under responsibility were capitalized, and those disposed of were written off as expenses. Similar receipts are also given by persons who have received accountable amounts for the purchase or powers of attorney to receive property.
During the inventory, it is necessary to check and document the presence of:
Fixed assets, non-produced and intangible assets;
Financial investments;
Monthly with complete cleaning of equipment in galvanic shops (areas) and other similar industries.
The actual presence of precious metals and stones 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.
If the presence of precious metals in the equipment cannot be verified, it is established according to accounting, technical documents or commission.
In military units engaged in construction, when inventorying capital investments, 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 provided with sources
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.
Based on the results of the inventory of unfinished capital construction, inventory lists (matching sheets) are compiled for each object, indicating its name, the volume of work performed on the object as a whole, for each individual type of work, structural elements, equipment and other costs, their value, which are compared with the data budget accounting, reflecting the amount of actual costs for this object, and the reasons for deviations are identified.
Inventory of funds and financial investments
The inventory of the cash register of a military unit is carried out in accordance with clause of the Procedure for Maintaining Inventory, as well as with the fulfillment of the requirements set out in the Procedure for Conducting Cash Operations in the Russian Federation, approved by the Decision of the Board of Directors of the Bank of Russia dated 01.01.2001 No. 40. The commission must check the safety and availability of:
Cash documents.
The availability of strict reporting document forms at the cash desk must be checked by their types and simultaneously with the inventory of funds in the cash register.
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;
Security of securities (by comparing actual availability with budget accounting data);
Timeliness and completeness of reflection in budget accounting for
received income on securities.
Securities are 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 the inventories (registers, books) stored in the financial authority of the military unit (clause of the Inventory Procedure).
Inventory of calculations
When making an inventory of calculations, the validity of the amounts listed in the corresponding budget accounts of the military unit and the status of receivables and payables are checked.
The calculations of the military unit with the budgets of the Russian Federation, suppliers, buyers, accountable persons, depositors, other debtors and creditors are subject to inventory.
The corresponding analytical accounting accounts are subject to verification:
“Settlements with debtors for income”;
"Calculations with accountable persons";
“Calculations for shortages”;
“Settlements with other debtors”;
“Settlements with suppliers and contractors”;
00 “Other settlements with creditors.”
The inventory commission carries out a documentary check of the status and validity of the amounts in the accounts, establishes the causes of the debt and determines the possibilities of its reduction or liquidation.
When checking debts to the personnel of a military unit, the amounts of accounts payable for monetary allowances (wages) are identified to be credited to the depositors' account, as well as the amounts of overpayments to the personnel of the military unit, with the reasons for the overpayment being clarified.
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 in the account
"Calculations for shortages."
The results of the inventory of calculations are formalized inventory list, which lists the names of debtors (creditors), inventory accounts, indicates the amounts of receivables (payables) - in total, including confirmed by debtors (creditors) and not confirmed by debtors (creditors), amounts of receivables (payables) for which the terms have expired statute of limitations.
2. Documentation of inventory results
In accordance with the Order of the Ministry of Finance of the Russian Federation No. “On approval of budget accounting registers,” the inventory results are documented in the following documents:
securities inventory act (form 0504081);
act of inventory of cash account balances
(f. 0504082);
act of inventory of debt on budget loans (cr
ditam) (f. 0504083);
inventory act (matching sheet) of strict forms
reporting and monetary documents (f. 0504086);
inventory act (matching sheet) for objects is not
financial assets (f. 0504087);
cash inventory act (f. 0504088);
act of inventory of settlements with buyers, suppliers
and other debtors and creditors (f. 0504089);
act of inventory of income calculations (f. 0504091).
The act on the results of the inventory indicates the numbers and dates of the inventory acts (matching statements) on the basis of which it was compiled. The basis for its preparation is the statement of discrepancies based on the inventory results (f. 0504092). The act is signed by the commission members and approved by the head of the institution.
The most common mistakes
related to inventory registration
In cases of detection of shortages and thefts, the inventory results are a legal basis for contacting law enforcement and judicial authorities. Their design should be treated very carefully. The table below shows cases of the most common mistakes made during inventory, as well as an assessment of their possible consequences.
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Types of detected errors and violations |
Consequences of violations |
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The manager's order to carry out the inventory was incorrectly drawn up: the deadline, the composition of the commission, and the list of property being inspected were not indicated. |
Clause b of the Inventory Procedure has been violated, and, as a consequence, this order is not the basis for conducting an inventory, and therefore, its results may be invalidated. |
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During the inventory there is no member of the commission, which is documented |
Inventory results are invalid. |
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Incoming and outgoing documents are not endorsed by the chairman of the inventory commission |
Clause 9 of the Inventory Procedure was violated. Violations identified as a result of the inventory can be challenged by presenting documents drawn up during the inventory period. |
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Totals are not displayed on each page of the inventory (numeric values in words, the number of serial numbers and the amount of material assets, the total in physical terms) |
Clause 14 of the Inventory Procedure has been violated, and therefore there is the possibility of unauthorized corrections of inventory results |
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There are no signatures of the financially responsible person in the forms in which they are provided |
Clause 15 of the Inventory Procedure was violated. It is impossible to make a claim against the financially responsible person |
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Errors and corrections are not signed or certified by members of the inventory commission |
Clause 14 of the Inventory Procedure was violated. Corrections are invalid |
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Inventory lists contain blank lines after results are approved |
Clauses 14 and 17 of the Inventory Procedure were violated. There is a possibility of unauthorized corrections of inventory results |
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During breaks in the work of the commission, access to the premises where the inventory records are stored is not blocked for unauthorized persons |
Let us note that strict adherence to the inventory procedure and correct execution of documents will be the key to the confident position of the commission members in the event of controversial situations.
3. Reflection of inventory results in budget accounting
The final stage of the inventory is a comparison of the actual balances of property and liabilities identified during the audit with the balances recorded in the accounting accounts. If the commission finds discrepancies between the actual balances of material assets identified during the audit and the balances reflected in the accounting accounts, then a matching statement must be drawn up.
The surplus property identified during the inventory is accounted for at market value, which is understood as the amount of money that can be received as a result of the sale of these assets on the date of their acceptance for accounting (clause 21 of Instruction No. 000n (Instructions for budget accounting, approved by Order of the Ministry of Finance RF n.)). The market value of the property must be documented. Confirmation can be price lists of trading organizations or data provided by an independent appraiser.
Reflection of surpluses identified during inventory at market value is made by the following accounting entry (clauses 21, 26, 60 of Instruction No. 000n):
Debit accounts 1 “Fixed assets”, 1 “Intangible assets”, 1 “Inventory”
Account credit 1 “Other income”
Information about shortages and damage to property is reflected in the account “Settlements for shortages” (clause 170 of Instruction 148n),
The shortage of property within the limits of natural loss is recorded in an accounting entry (clause 62 of Instruction No. 000n):
Debit of accounts 140 “Consumption of inventories”, 2 “Increase in the cost of manufacturing materials, finished products (works, services)”
Account credit 1 “Reduction of inventories”
Shortages in excess of these norms must be compensated by the guilty persons. For the amounts of shortages and thefts attributed to the perpetrators, documented in the prescribed manner, materials must be transferred for filing a civil claim or initiating a criminal case in accordance with the legislation of the Russian Federation. At the same time, they are obliged to provide the inventory commission with detailed explanations of both shortages and surpluses.
When determining the amount of shortage or damage, one should also proceed from the market value of material assets on the day of its discovery. Upon receipt of a court decision, the amount of shortages and thefts is specified in accordance with the writ of execution. The shortage at the expense of the guilty parties is reflected by posting (clause 172 of Instruction No. 000n):
When writing off debt, you should keep in mind that there are two types of limitation periods: general (Article 196 of the Civil Code of the Russian Federation) and special (Article 197 of the Civil Code of the Russian Federation). The total period is three years. For certain types of claims, special limitation periods may be established, shorter or longer than the general period.
You need to write off accounts payable using the following entries:
Write-off of debt to suppliers and contractors (clause 144 of Appendix 1 to Instruction No. 000n):
Debit account 1 “Settlements for accepted obligations” Credit account 1 “Extraordinary income from transactions with assets”
Write-off of debt to accountable persons:
Debit of account 1 “Settlements with accountable persons”
Account credit 1 “Extraordinary income from operations”
with assets"
Write-off of debt to the budget (as agreed
with the Federal Tax Service in accordance with the resolution of the Government of the Russian Federation or local
nal authorities):
Debit account 1 “Settlements for payments to budgets” Credit account 1 “Extraordinary income from transactions with assets”
Write-off of other debt:
Debit account 1 “Other settlements with creditors” Credit account 1 “Extraordinary income from transactions with assets”
To write off accounts receivable in accordance with clause 233 of Instruction No. 000n, you need to use the following entry:
Debit account 1 “Extraordinary income from transactions with assets”
Account credit 1 “Settlements with debtors for income”.
Write-off of debt after the expiration of the limitation period should be carried out on the basis of an order from the head of the institution.
For five years, the debt to the debtor written off from the balance sheet is accounted for in off-balance sheet account 04 “Write-off debt of insolvent debtors” (clause 263 of Instruction No. 000n).
Such accounting is necessary in the event of a change in the property status of the debtors. Amounts subsequently received to repay this debt are debited from this account and are subject to transfer to the income of the corresponding budget. Analytical accounting of the account is kept in a card for recording funds and settlements indicating the last name, first name and patronymic of the debtor or details of legal entities.
Example 3
According to the order of the commander, the military unit wrote off the receivables for paid services provided to organizations in the amount of rubles. due to the liquidation of the latter.
In accounting, these transactions will be reflected as follows:
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Debt of debtor organizations written off | |||
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Accounts receivable are taken into account off balance sheet | |||
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 making a verdict by the inventory commission, 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.
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 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"
MINISTRY OF DEFENSE OF THE RUSSIAN FEDERATION
ORDER
dated April 21, 1997 N 150
ON THE PROCEDURE FOR PROVIDING FREE FINANCIAL ASSISTANCE FOR THE CONSTRUCTION (PURCHASE) OF HOUSING AND PAYMENT OF MONETARY COMPENSATION FOR RENTING (SUBLETTING) RESIDENTIAL PREMISES TO MILITARY SERVICEMEN OF THE ARMED FORCES OF THE RUSSIAN FEDERATION
dated March 24, 2001 N 129)
In pursuance of Decree of the Government of the Russian Federation of June 26, 1995 N 604 “On the procedure for providing gratuitous financial assistance for the construction (purchase) of housing and payment of monetary compensation for renting (subletting) residential premises to military personnel and citizens discharged from military service,” I order:
1. Provide free financial assistance for housing construction to military personnel serving under contract<*>registered as in need of improved housing conditions at the place of military service and who have joined housing construction (housing) cooperatives or are constructing (purchasing) individual residential houses, in the amount of:
having a total duration of military service from 10 to 25 years - 75 percent of the cost of residential premises owned by housing construction (housing) cooperatives, or the cost of construction (purchase) of individual residential buildings in a given region;
having a total duration of military service of 25 years or more - 100 percent of the cost of residential premises owned by housing construction (housing) cooperatives, or the cost of construction (purchase) of individual residential buildings in a given region.
2. To pay military personnel who are not provided with residential premises suitable for permanent or temporary residence according to established standards, at the place of their military service, at the expense of the Ministry of Defense of the Russian Federation, monthly monetary compensation for the rental (sublease) of residential premises in the amount stipulated by the lease (sublease) agreement ) housing, but no more:
When three or more family members live together with these military personnel, the amount of monetary compensation will be increased by 50 percent. (as amended by Order of the Minister of Defense of the Russian Federation dated March 24, 2001 N 129)
3. Approve:
Instructions on the procedure for providing military personnel with free financial assistance for the construction (purchase) of housing (Appendix No. 1 to this Order);
Instructions on the procedure for paying military personnel monthly monetary compensation for renting (subletting) residential premises (Appendix No. 2 to this Order).
4. Deputy Ministers of Defense of the Russian Federation, commanders-in-chief of the branches of the Armed Forces of the Russian Federation, commanders of district troops, fleets, armies and flotillas, commander of the Military Space Forces, heads of main and central departments of the Ministry of Defense of the Russian Federation, commanders of formations and military units, heads of institutions, military educational institutions, enterprises and organizations of the Ministry of Defense of the Russian Federation, military commissars to ensure control over compliance with the procedure established by this Order for providing military personnel with gratuitous financial assistance for the construction (purchase) of housing (hereinafter referred to as gratuitous financial assistance) and paying them monetary compensation for rental (sublease) ) residential premises, as well as the targeted use of funds for these purposes.
5. To the head of construction and quartering of troops - Deputy Minister of Defense of the Russian Federation, together with the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation:
within three months, ensure the development of standard designs for individual residential buildings recommended to military personnel for their construction using free financial assistance, and technical and economic requirements for them;
organize planning and distribution of allocations for the provision of gratuitous financial assistance, analysis and presentation of established reporting, and implementation of preliminary and subsequent control over the correct use of these allocations.
6. The General Staff of the Armed Forces of the Russian Federation (GOMU) to organize work to provide military personnel with free financial assistance and pay them monetary compensation for renting (subletting) residential premises, planning and financing related expenses, monitoring the correct and intended use of funds :
create in the Main Housing and Operations Directorate of the Ministry of Defense of the Russian Federation a group of three people (including two military personnel) at the expense of the number of central military control bodies, organizations and military units for the construction and quartering of troops;
introduce one military position into the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation, financial and economic departments of districts (fleets), housing and operational service bodies of districts, fleets, the Caspian Flotilla at the expense of the number of corresponding housing and operational service bodies.
7. Military commissars issue to citizens discharged from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staffing measures with a total duration of military service of 10 years or more, the necessary certificates in the established form (Appendix No. 3 to this Order) on the total duration of military service for presentation to the executive authorities of the constituent entities of the Russian Federation (local self-government bodies) when deciding on the allocation of funds for the construction or purchase of housing or the payment of monetary compensation to these citizens for renting (subletting) residential premises.
8. Declaring that Order of the Minister of Defense of the Russian Federation of 1994 N 331 has lost force.
9. Control over the planning, financing and use of funds to provide gratuitous financial assistance shall be entrusted to the Main Housing and Operations Directorate of the Ministry of Defense of the Russian Federation and the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation.
Control over the planning, financing and use of funds for paying monthly monetary compensation to military personnel for renting (subletting) residential premises shall be entrusted to the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation.
10. The order is sent to a separate military unit, institution, military educational institution, enterprise and organization of the Ministry of Defense of the Russian Federation, military commissariat of the region and city (without regional division).
Minister of Defense
Russian Federation
I. RODIONOV
INSTRUCTIONS
ABOUT THE PROCEDURE FOR PROVIDING FREE FINANCIAL ASSISTANCE TO MILITARY SERVICEMEN FOR THE CONSTRUCTION (PURCHASE) OF HOUSING
1. In accordance with Decree of the Government of the Russian Federation of June 26, 1995 N 604, gratuitous financial assistance for the construction (purchase) of housing (hereinafter referred to as gratuitous financial assistance) is provided to military personnel who are registered as in need of improved housing conditions at the place of military service and who have joined housing construction (housing) cooperatives<*>or those carrying out the construction (purchase) of an individual residential building at the place of military service or chosen permanent residence in another area in accordance with current legislation.
<*>In the text of this Instruction, housing construction (housing) cooperatives are understood as voluntary associations of citizens for their joint participation with their own funds in the construction (reconstruction, purchase) and subsequent operation of a house (houses). Housing and construction (housing) cooperatives are a type of consumer cooperatives and belong to non-profit organizations.
Free financial assistance is provided to a serviceman at the place of his military service at the expense of the Ministry of Defense of the Russian Federation only once in the order of priority, taking into account the time of registration as in need of improved housing conditions.
When determining whether military personnel need to improve their living conditions, one should be guided by current legislation.
2. Free financial assistance is provided within the social norm for housing space established by the constituent entities of the Russian Federation, taking into account additional living space or an additional room provided in accordance with current legislation to certain categories of military personnel.
In accordance with the Law of the Russian Federation of December 24, 1992 N 4218-1 “On the Fundamentals of Federal Housing Policy”, the social norm for housing area is equivalent to the minimum amount of residential premises, which is established by government authorities of the constituent entities of the Russian Federation depending on the achieved level of housing provision, family composition, types of residential premises used in social housing stock and other factors.
Living space that exceeds the social norm for housing space, taking into account additional living space provided in accordance with current legislation to certain categories of military personnel, is paid for by military personnel.
3. If military personnel in need of improved housing conditions own apartments (rooms) or individual residential buildings (part of a house), gratuitous financial assistance is provided only in terms of payment for the area that is missing from the established social norm for housing area, taking into account the additional living space provided in in accordance with current legislation to certain categories of military personnel, or subject to the transfer of ownership of these residential premises to the housing and operational authorities of the Ministry of Defense of the Russian Federation, in the amounts specified in Article 1 of this Order.
4. The amount of gratuitous financial assistance is calculated:
a) those who have joined housing construction (housing) cooperatives - based on the cost of construction of the apartment provided in prices at the time the house was put into operation. At the same time, the cost of construction is determined taking into account possible compensation payments to housing construction (housing) cooperatives from the budgets of executive authorities of the constituent entities of the Russian Federation;
b) those carrying out the construction of an individual residential building - based on the duly approved estimated cost of its construction (without outbuildings) within the limits of the cost of constructing a residential building in a given region or the cost of one square meter of housing in prices at the time of approval of the project;
c) those purchasing an individual residential building - based on the book value of an individual residential building (without outbuildings) within the cost of constructing a residential building in a given region (the cost of one square meter of housing) and the typical consumer qualities of housing in prices at the time of purchase of a residential building.
5. To receive free financial assistance, military personnel who are registered as needing improved housing conditions at their place of military service submit a report in the order of subordination, with a certificate from the military unit attached to it.<*>on the total duration of military service and the composition of the soldier’s family according to the established model, which is considered by the relevant housing commission.
<*>
The housing commission of a military unit, based on the results of consideration of received reports from military personnel, compiles in the established form (Appendix No. 1 to this Instruction) and submits for approval to the commander of the military unit a list of military personnel to provide free financial assistance for the construction (purchase) of housing (hereinafter referred to as the list).
The list approved by the commander of the military unit is submitted to the housing maintenance authority. The latter summarizes and, according to subordination, submits the indicated lists to the housing and operational service body of the district, fleet, and Caspian Flotilla. The housing and operational service bodies of the districts, fleets, and the Caspian Flotilla are in the Main Housing and Operational Directorate of the Ministry of Defense of the Russian Federation.
The housing commissions of the central military administration bodies of the Ministry of Defense of the Russian Federation, based on the results of consideration of received reports of military personnel serving in these military administration bodies, compile and submit the indicated lists for approval by the relevant commanders-in-chief of the branches of the Armed Forces of the Russian Federation, the commander of the Military Space Forces, and other relevant commanders central military administration bodies of the Ministry of Defense of the Russian Federation. The Housing Commission of the General Staff of the Armed Forces of the Russian Federation submits this list for approval to the Chief of the General Staff of the Armed Forces of the Russian Federation - the First Deputy Minister of Defense of the Russian Federation or his first deputies. The lists approved by the above-mentioned officials are sent to the Main Housing and Operations Directorate of the Ministry of Defense of the Russian Federation.
6. Planning of allocations from the federal budget for the provision of gratuitous financial assistance, as well as communicating the assignment of funds to the housing and maintenance service authorities is carried out in the prescribed manner.
In accordance with the estimate of the Ministry of Defense approved by the Minister of Defense of the Russian Federation, further distribution of funds for the provision of gratuitous financial assistance is carried out directly in the districts, in the fleets for military units stationed on their territory.
The distribution of assignments of funds for the provision of gratuitous financial assistance is formalized by lists approved by the commanders of district troops, fleets, and the Caspian Flotilla, which are the main planning document for providing gratuitous financial assistance to military personnel for the next year.
Extracts from the approved lists (hereinafter referred to as extracts) are sent through subordinate bodies of the housing and maintenance service to military units at the place of military service of the military personnel on the lists, and serve as a document guaranteeing the provision of free financial assistance when these military personnel become members of the housing construction ( housing) cooperative or construction (purchase) of an individual residential building, as well as the basis for the commander of a military unit to issue an order to provide them with free financial assistance.
The distribution of funds for the provision of gratuitous financial assistance to military personnel serving in the central bodies of military administration is documented in a list approved by the Minister of Defense of the Russian Federation. Extracts from the list approved by him are sent by the Main Housing and Operations Directorate of the Ministry of Defense of the Russian Federation to the Chief of the General Staff of the Armed Forces - the First Deputy Minister of Defense of the Russian Federation or his deputies, the commanders-in-chief of the branches of the Armed Forces of the Russian Federation, the commander of the Military Space Forces, and other relevant heads of central military bodies Directorate of the Ministry of Defense of the Russian Federation.
Military personnel indicated in the lists and who have not received gratuitous financial assistance in the current year are subject to inclusion in the lists for priority receipt next year.
7. The military personnel indicated in the extracts received by the military unit are represented through the housing commission of the military unit (garrison) to the allowance bodies of the housing and maintenance service, and the latter - to the bodies of the housing and maintenance service of the districts, fleets, the Caspian flotilla, and military personnel undergoing military service service in the central bodies of military command, through the housing commissions of the relevant central bodies of military command - to the Main Housing and Operational Directorate of the Ministry of Defense of the Russian Federation the following documents:
a) those who have joined housing construction (housing) cooperatives:
a certificate from the board of the housing construction (housing) cooperative about the size and cost of the living space provided;
a certificate of delivery of housing at the previous place of military service or an obligation to rent (transfer ownership) of housing in the prescribed form (Appendix No. 2 to these Instructions);
an extract from the minutes of the meeting of the housing commission of the military unit (garrison) on the provision of free financial assistance;
b) carrying out the construction of an individual residential building:
documents confirming the right of the serviceman to the development site;
permission from local authorities to carry out the construction of an individual residential building;
design and estimate documentation;
construction contract in approximate form (Appendix No. 3 to these Instructions);
a copy of the contractor's license to carry out construction activities;
a certificate from the military unit about the total duration of military service and the composition of the serviceman’s family;
a certificate of rental housing at the previous place of service or an obligation to rent (transfer ownership) of housing in the prescribed form (Appendix No. 2 to these Instructions);
extracts from the financial personal account and house register (in the case of permanent residence of a serviceman and his family members in a residential area);
an extract from the order of the commander of the military unit on the provision of free financial assistance;
c) those purchasing an individual residential building:
a copy of the document confirming the seller’s ownership of the residential building purchased by the military personnel;
a copy of the license to carry out real estate activities (when purchasing an individual residential building from an organization);
contract for the purchase and sale of an individual residential building, providing for settlement with the seller after state registration of this transaction, in an approximate form (Appendix No. 4 to these Instructions);
a certificate from the technical inventory bureau describing the technical parameters of an individual residential building (without outbuildings), an assessment of its inventory value, and that the house is not mortgaged or under arrest (ban);
a certificate from the military unit about the total duration of military service and the composition of the serviceman’s family;
a certificate of renting out housing at the previous place of service or an obligation to rent out housing (transfer of ownership) in the prescribed form (Appendix No. 2 to these Instructions);
extracts from the financial personal account and house register (in the case of permanent residence of a serviceman and his family members in a residential area);
an extract from the minutes of the meeting of the housing commission of the military unit;
an extract from the order of the commander of the military unit on the provision of free financial assistance.
During the construction (purchase) in cases established by current legislation of housing in a locality other than the place of military service of military personnel, in addition to the documents listed in this article, certificates from the executive authorities of the constituent entities of the Russian Federation on the cost of construction (one square meter) in the chosen place of permanent residence of an apartment or individual a residential building with an area corresponding to the social norm for housing area established by the constituent entities of the Russian Federation, taking into account additional living space for a military personnel, as well as the social norm for housing area established in a given region, or an extract certified in the prescribed manner from the normative act by which this norm is established.
Officials of the apartment maintenance service authorities who have received the documents listed in this article are obliged to ensure their safety.
8. To transfer funds, the housing and operational service bodies of districts, fleets, the Caspian Flotilla listed in Article 7 of this Instruction and documents prepared accordingly are submitted to the financial and economic departments of the districts, fleets, Caspian Flotilla, and the Main Housing and Operational Directorate of the Ministry of Defense Russian Federation - to the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation.
After checking the submitted documents in the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation and the financial and economic departments of the districts, fleets, and the Caspian Flotilla, the funds allocated for the provision of gratuitous financial assistance are transferred by bank transfer according to payment orders accepted by the relevant bodies of the housing and maintenance service:
during the construction (purchase) of apartments in houses of housing construction and housing cooperatives - to the current account of the housing construction (housing) cooperative;
during the construction of an individual residential building on a contractual basis - to the contractor’s bank account;
when purchasing an individual residential building - to the account of the seller specified in the purchase and sale agreement.
9. The Main Directorate of Military Budget and Financing of the Ministry of Defense of the Russian Federation, financial and economic departments of districts, fleets, the Caspian Flotilla, through their subordinate financial and economic bodies, notify the commanders of military units at the place of service of military personnel about the actual transfer of funds towards gratuitous financial assistance. listed on the payments made.
The Main Housing and Operations Directorate of the Ministry of Defense of the Russian Federation notifies the relevant housing commissions of the central military administration bodies about the transfers of funds made.
Based on notifications from the financial and economic departments of districts, fleets, and the Caspian Flotilla, the relevant housing commissions of military units at the place of military service of military personnel make decisions on their exclusion from the lists of those in need of improved housing conditions, as those who have received gratuitous financial assistance, which are communicated to the housing authorities. operational service.
10. At the request of a military personnel who has joined a housing construction (housing) cooperative, an advance payment in the amount of the initial share payment may be issued against the gratuitous financial assistance due to him.
In cases where the charters or resolutions of general meetings of cooperatives for all shareholders provide for recalculation of the initial share contribution due to the rise in construction costs or establish additional interim payments, which is confirmed by certificates from the board of the housing construction (housing) cooperative, a corresponding increase in the amount of the advance provided to military personnel is allowed in gratuitous financial assistance account.
In all cases, the issuance of these advances is carried out taking into account the maximum amount of gratuitous financial assistance due to the military personnel.
Advances issued are counted in the final calculation of gratuitous financial assistance after determining the cost of construction of a cooperative apartment at the time the residential building is put into operation.
In the event of a serviceman's dismissal from military service, documents for the final payment for gratuitous financial assistance are processed through the military unit at the last place of his military service. When transferring to a new place of military service, a serviceman who has been provided with gratuitous financial assistance (advance payment) will not be issued a certificate of rental of living space by the housing maintenance service authorities.
11. To record the gratuitous financial assistance provided by the housing and maintenance service authorities, a book is kept for recording the amounts of gratuitous financial assistance, in the form in accordance with Appendix No. 5 to this Instruction with the opening of a separate personal account for each military personnel who received gratuitous financial assistance.
The basis for writing off the amount of gratuitous financial assistance provided (advance repayment) is a duly certified copy of a document confirming the serviceman’s ownership of an apartment (individual residential building).
12. About the provision of gratuitous financial assistance to a military personnel and its amount, including the amounts of advances issued on its account, an entry is made in subsection “b” of section 12 of the pay book in the following wording:
"Based on the list of military personnel for the provision of free financial assistance for the construction (purchase) of housing, approved by the commander of the troops ____________ (district, group of troops, fleet (flotilla)) "__" ____________ 199_, and the order of the commander (chief) _____________ dated "__ "In ____________ 199_, gratuitous financial assistance was provided (an advance was issued) for the construction (purchase) of an apartment (individual residential building) in the amount of ________________ rubles."
(in words)
The record is certified by the signature of the commander of the military unit and the head of the financial and economic body and sealed with the stamp of the official mastic seal of the military unit. When replacing a payment book, the specified entry is transferred to the new payment book.
An extract from the order of the commander of a military unit on the provision of gratuitous financial assistance to a serviceman, certified by the signature of the chief of staff of the military unit and sealed with an official mastic seal, is filed in the serviceman’s personal file.
13. In the event of a serviceman leaving for further military service in a military unit stationed on the territory of other districts, groups of troops, fleets (flotillas), before the completion of housing construction, the provision of gratuitous financial assistance in the final payment is made by the housing and operational authority of the district, group of troops, fleet (flotilla) at the previous place of his military service.
Head of the Main Apartment -
operational management
Ministry of Defense
Russian Federation
lieutenant general
V. VLASOV
Head of the Main Department
military budget and financing
Ministry of Defense
Russian Federation
lieutenant general
G. OLEINIK
I approve
Commander of military unit 33333
Colonel
K. SURKOV
"__" December 199_
LIST
MILITARY SERVICEMEN TO PROVIDE FREE FINANCIAL ASSISTANCE FOR THE CONSTRUCTION (PURCHASE) OF HOUSING IN 199_
| N p/p | Military rank | Full Name | Part, general cont. in/services | Number of family members | Size of housing under construction | Desired construction location | Note (estimated cost) |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 1. | Lieutenant colonel | Sidorov Ivan Alekseevich, etc. ... ... | 33333, 23 years old | 4 people, - wife, - son, born 83, studying, - son, born 86, studying | 3 - room square, 70 sq. m | Penza | 210 million rubles. |
Total: 4 (four) people for the amount of 800 million rubles.
Head of Housing and Operations
service of military unit 33333
lieutenant colonel
V.VETROV
"__" December 199_
Assistant commander of a military unit
33333 in financial and economic
work - head of service
major
K. POPOV
Appendix No. 2
to the Instructions approved
By order of the Minister of Defense
Russian Federation
dated April 21, 1997 N 150
SAMPLE FORM OF CONSTRUCTION CONTRACT AGREEMENT ____________ "__" ___________ 199_ __________________________________________, hereinafter referred to as "Customer" in (last name, first name, patronymic of a military man), and ____________________________________ in (name of enterprise) person _______________________________________________, acting in (position, surname, name, patronymic) on the basis of the Charter, hereinafter referred to as the "Contractor", entered into this Agreement as follows: 1. The Contractor assumes obligations for the construction of a __________________ storey individual residential building at the address ___________________, st. __________________, house No. _________ on a plot of ____________ sq. m. m according to the project approved by _____________________________________________________ (by whom, N - date of approval) and the site development plan. Advertisement By __________________________. (day, month, year) (day, month, year) 2.1. Ensure that construction and installation work is carried out in accordance with building codes, rules and technical conditions, carry out individual testing of the equipment installed by him (electrical, heating, water supply, sewerage, ventilation, etc.), take part in a comprehensive testing of the equipment, hand over it together with subcontractors to the Customer a house and other objects and structures for their commissioning. 2.2. The Contractor provides the necessary materials for construction according to the agreed list specified in the estimate in the amount of ___________________ rubles. at negotiable prices. The contractor is responsible for poor quality of the material. The Contractor's materials are paid by the Customer upon conclusion of the contract or before the start of work in the amount of _________ rubles. Materials provided by the Contractor and the necessary mechanisms and tools are delivered to the place of work by the Contractor. 3. The Customer undertakes to transfer to the Contractor in the prescribed manner the approved design and estimate documentation, ensure the opening and continuity of construction financing, and accept completed construction projects from the Contractor according to the act, according to the list of paragraph. clauses 2 and 2.1 of the Agreement and make final payment for them. 3.1. The Customer may make changes to the project during construction that do not significantly change the conditions of the project by notifying the Contractor in writing _________ days before the start of work that affects the changes being made. 3.2. In order to reduce the cost of construction, the Customer may, in agreement with the Contractor, provide its own construction materials and equipment, depending on the quantity and timing of delivery to the site. The Contractor is responsible for the safety and proper use of materials and equipment provided by the Customer. The Contractor is obliged to warn the Customer about the unsuitability or poor quality of the material transferred to him, submit a report on the use of materials and return the unused balance. 3.3. If the Customer, despite a timely and reasonable warning by the Contractor, does not replace unsuitable and substandard material or equipment within a reasonable period of time, does not change instructions on the method of construction, or does not eliminate other circumstances that threaten the suitability and strength of the object, the Contractor has the right to terminate the Contract and recover damages caused. 4. If it is necessary to change the start or completion dates of work, each party is obliged to notify the other party about this no later than __________ days before it begins. 4.1. In case of violation of the agreed dates for the start and completion of work, the Contractor shall pay the Customer a penalty in the amount of _________% of the cost of work for each day of delay. 4.2. If the contractor does not begin work on time or during execution it becomes obvious that the work will not be completed on time, as well as in case of delay in completing the work, the Customer has the right, at his choice, to assign a new deadline to the Contractor, to entrust the work to other organizations at the expense of the Contractor, to demand reduction of remuneration for work, terminate the Contract and demand compensation for losses. 5. The Contractor guarantees the quality of construction and installation work within _________ from the date of acceptance of the building (facility) according to the act, subject to proper operation by the Customer. 5.1. If deficiencies are discovered in the construction and installation work performed by the contractor, the Customer has the right to demand a corresponding reduction in remuneration for the work performed or reimbursement of expenses incurred to correct the deficiencies using his own funds or third parties. If the deficiencies in the work performed are not eliminated within the established period of _________________ (days), the Customer has the right to terminate the Contract and demand compensation for losses. The Customer also has the right to terminate the Agreement if it discovers significant deficiencies or other significant deviations from the project or the terms of this Agreement. 5.2. The requirements established in paragraphs ____________ of this Agreement may be presented both during the execution of construction and installation work, and after their acceptance in the prescribed manner, as well as during the warranty period. 5.3. In case of disagreement between the Contractor and the Customer regarding the quality of the work performed, the Customer has the right to demand the appointment of an examination, which is carried out by a third party. Payment for the examination is carried out by the party against whom the examination decision was made. 6. The cost of the work entrusted to the Contractor under this Agreement is determined on the basis of the contract price according to the estimate and amounts to the following sum: Cost of materials _______________________ rub. Cost of construction and installation work ____________________________ rub. _________________________________ Total: This cost remains unchanged for the entire duration of the Agreement. 7. Procedure for payment for work under this Contract: 7.1. The customer makes an advance in the amount of the cost of materials, but not more than 30% (or a fixed amount) before ________ (i.e. before the start of work). The final payment is due on ______________. 7.2. If the Customer delays payment for work performed due to his fault, he shall pay the Contractor a penalty in the amount of _________% of the delayed amounts for each day of delay. 8. When executing this Agreement, the parties are guided by the Rules on capital construction contracts, current legislation, regulations on capital construction and the Special Conditions under this Agreement. 9. Special conditions _____________________________________________________ __________________________________________________________________ __________________________________________________________________ Payment details, addresses, telephone numbers of the parties: Customer Contractor
Appendix No. 4
to the Instructions approved
By order of the Minister of Defense
Russian Federation
dated April 21, 1997 N 150
SAMPLE FORM OF AN AGREEMENT FOR THE PURCHASE OF AN INDIVIDUAL RESIDENTIAL HOUSE "__" ________________ 199_ _______________ _______________________________, hereinafter referred to as (name of organization) "Seller", represented by _________________________________, acting (full name of the head of the organization) on the basis of ______________________________, on the one hand, and (indication of the basis) _____________________________________________, on the other hand, (last name, first name, patronymic of the serviceman) entered into this Agreement on the following: 1. Subject of the Agreement, obligations of the parties and price of 1 sq. m. m of total area of a residential building 1.1. The “Seller” sells and the “Buyer” buys a (1-, 2-, 3-room) individual residential building located at the address: ______________________________ on a plot of land measuring (indicate the address of the residential building) _______ sq. m. m. On the specified land plot there is: __________ residential building with a total area of ____________ sq. m. m _____________________________________, incl. living area (in words) ____________ sq. m, ___________ barn, garage, bathhouse, greenhouse, cellar (total area __________ sq. m) and fences, as confirmed by a certificate from the technical inventory bureau of the __________ region dated "__" ______________ 199_ N ______. The “seller” certifies that the specified individual residential building has not been sold to anyone, has not been mortgaged, is not under arrest, there are no legal disputes about it, and there are no third party rights to it. 1.2. Price 1 sq. meters of the total area of an individual residential building (without outbuildings), specified in clause 1.1 of this Agreement, is final and is not subject to change at any level of inflation. 2. Deadlines for fulfilling obligations and the cost of an individual residential building 2.1. The “Seller” is obliged to transfer to the “Buyer” the individual residential building specified in clause 1.1 of this Agreement by ____________. 2.2. The “Buyer” undertakes to pay, within ________, the cost of the individual residential building specified in clause 1.1. The payment date is the date the payment order is posted to the Buyer's bank. 2.3. The “Seller” and the “Buyer”, by mutual agreement, establish the cost of the individual residential building specified in clause 1.1 of this Agreement (without outbuildings) in the amount of __________ thousand rubles. This cost remains unchanged for the entire duration of the Agreement. 2.4. The inventory assessment of an individual residential building (without outbuildings) is __________ thousand rubles. 3. Procedure for transferring an individual residential building 3. 1. An individual residential building is transferred by the “Seller” to the “Buyer” within the time limits specified in clause 2.1 of this Agreement, on the basis of a power of attorney issued by the “Buyer” _______________________________________________________. (name of the apartment and operational part) 3.2. The purchased individual residential building is registered as a property in accordance with the procedure established by law, with the drawing up of an acceptance and transfer certificate. The agreement is certified by a notary and registered in accordance with the established procedure. The payment for these actions is made by the “Seller” and the “Buyer” in equal shares. The date of signing the act is the date of transfer of an individual residential building in accordance with clause 2.1 of this Agreement. 4. Responsibility of the parties 4.1. If the “Buyer” does not pay the cost of an individual residential building within the time limits established by clause 2.2 of this Agreement, the Agreement is considered invalid (void). 4.2. In case of failure to provide an individual residential house in accordance with clause 1.1 of this Agreement, the “Seller” is obliged, in accordance with Articles 12 and 15 of the Civil Code of the Russian Federation, within three days after the expiration of the date of transfer of the individual residential house established by this Agreement (clause 2.1): - return "Buyer" received funds in accordance with clause 2.3 of this Agreement; - compensate the “Buyer” for losses, defined as the difference between the market value of the corresponding individual residential buildings in the same area of the city ___________ and the cost of an individual residential building under this Agreement on the date of receipt of funds transferred by the “Seller” to the bank account of the “Buyer”; - pay the “Buyer” a penalty in the amount of 10% of the amount transferred by the “Buyer” to the “Seller” in accordance with clause 2.3 of this Agreement. 4.3. In case of untimely transfer of funds specified in clause 4.2 of this Agreement, the “Seller” pays the “Buyer” a penalty in the amount of 0.5% of the amounts to be returned, reimbursed and paid for each day of delay. 4.4. In case of untimely transfer of an individual residential building to the “Buyer” (clauses 2.1 and 3.2 of this Agreement), the “Seller” undertakes to pay the “Buyer” a penalty in the amount of 0.5% of the cost of the untimely transferred individual residential building, determined based on the price of 1 sq. . meters of its total area under clause 1.1 of this Agreement, for each day of delay. 4.5. In the event of early termination of the Agreement at the initiative of the “Seller”, the latter returns the funds received to the “Buyer”, compensates him for losses and pays a penalty in accordance with paragraph. 4.2 of this Agreement. 5. Additional conditions 5.1. This Agreement comes into force after it is signed by both parties and is valid until the individual residential building is transferred to the “Buyer” or the amounts are returned to him in accordance with clauses 4.2 and 4.6 of this Agreement. 5.2. In the event of force majeure circumstances (natural disasters, wars, changes in legislation, etc., circumstances beyond the control of the “Seller” and “Buyer”) that lead to changes in the terms of execution of this Agreement, the latter may be revised by mutual agreement of the parties. At the same time, inflationary processes in the economy do not apply to force majeure circumstances under the terms of this Agreement. The counterparty shall report the occurrence of force majeure circumstances no later than 15 days from the date of occurrence of these circumstances. 5.3. All disputes arising during the implementation of this Agreement, if they are not settled by the parties, shall be resolved in the arbitration court of _____________. 5.4. This Agreement is drawn up in _________ copies, each of them having equal legal force. 6. Legal addresses and bank details of the parties “Seller” “Buyer” __________________________ __________________________
1. Monthly monetary compensation for the rental (sublease) of residential premises (hereinafter referred to as monetary compensation) is paid to military personnel undergoing military service under a contract (hereinafter referred to as military personnel) who are not provided with residential premises suitable for permanent or temporary residence according to established standards, at their place military service at the expense of the Ministry of Defense of the Russian Federation in the amounts specified in the housing rental (sublease) agreement, but not more than:
in the cities of Moscow and St. Petersburg - 500 rubles;
in other cities and regional centers - 400 rubles;
in other settlements - 300 rubles.
When three or more family members live together with the specified military personnel, the corresponding amounts of monetary compensation increase by 50 percent.
A residential lease agreement is concluded in writing, and a sublease agreement is concluded in written or statutory form. (as amended by Order of the Minister of Defense of the Russian Federation dated March 24, 2001 N 129)
2. Payment of monetary compensation to military personnel performing military service outside the Russian Federation on the territories of member states of the Commonwealth of Independent States is made using the ruble conversion factor into national monetary units established for the payment of monetary allowance.
3. Monetary compensation is paid by the financial and economic body at the place of military service of the serviceman according to the distribution sheet for the past month simultaneously with the payment of monetary allowance for the current month on the basis of an order from the commander of the military unit, which indicates the amount of monetary compensation to be paid and the period for which payment is made.
Military personnel undergoing military service in military departments at state educational institutions of higher professional education are paid monetary compensation by the financial and economic body of the military unit<*>, to which these military personnel are assigned for housing and other types of allowance, and for military personnel of military representative offices of the Ministry of Defense of the Russian Federation at enterprises and industrial organizations - by the financial and economic body of the military unit to which they are enrolled for monetary allowance.
<*>Here and further in the text of this Instruction, unless otherwise specified, a military unit is understood as a military command body, military unit, institution, military educational institution, enterprise, organization of the Ministry of Defense of the Russian Federation, military commissariat.
Payment of monetary compensation to military personnel is made from the day of renting (sub-letting) residential premises after arrival at the place of military service and ceases from the day the serviceman is provided with living space in the prescribed manner. On the provision of living space to a serviceman, the housing commission of the military unit submits to the financial and economic body a copy of the document that is the basis for moving the serviceman into the living quarters.
4. When determining the amount of monetary compensation for renting (subletting) residential premises, members of his family who arrived at the place of military service of a military serviceman are taken into account: the employer’s spouse, their children and parents, as well as other persons recognized in accordance with current legislation as members of the employer’s family.
5. To receive monetary compensation, military personnel submit, in order of subordination, a report indicating the place of temporary residence and the amount of actual costs for renting (subletting) residential premises. The following documents are attached to the report:
a copy of the rental agreement for residential premises or sublease of residential premises (provided that it is concluded in writing);
a certificate from the military unit about family composition (indicating the degree of relationship, surname, first name, patronymic and date of birth);
an extract from the order of the commander of a military unit on the enrollment of a serviceman in the lists of personnel of the military unit.
A separate personal account is opened for each military personnel who receives monetary compensation, to which all documents submitted by the military personnel are attached. Personal accounts are kept in the financial authority of the military unit until payments are completed and the legality of expenses incurred is verified in the process of auditing the financial and economic activities of the military unit.
6. If there is a change in the composition of the family taken into account when determining the amount of monetary compensation, as well as when there is a change in the actual costs for renting (subletting) residential premises, the military serviceman receiving the monetary compensation reports in the order of subordination with a report. Cash compensation in the new amounts is paid from the date of these changes. Amounts of monetary compensation received in excess by a military personnel are recovered from him in accordance with current legislation.
"On approval of the procedure for conducting an inventory of property and liabilities in the Armed Forces of the Russian Federation"
Revision dated March 28, 2008 — The document is not valid
MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION
ORDER
dated March 28, 2008 N 138
ON APPROVAL OF THE PROCEDURE FOR CONDUCTING INVENTORY OF PROPERTY AND OBLIGATIONS IN THE ARMED FORCES OF THE RUSSIAN FEDERATION
Approve and put into effect the attached Procedure for conducting an inventory of property and liabilities in the Armed Forces of the Russian Federation.
Minister of Defense
Russian Federation
A. SERDUKOV
Application
to the Order of the Minister of Defense
Russian Federation
2008 N 138
ORDER
CONDUCTING AN INVENTORY OF PROPERTY AND OBLIGATIONS IN THE ARMED FORCES OF THE RUSSIAN FEDERATION
I. GENERAL PROVISIONS
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.
II. GENERAL RULES FOR CONDUCTING INVENTORY
8. Before the inventory commission begins its work:
the requirements of the legislation of the Russian Federation on liability for concealing identified violations are communicated against receipt to the members of the inventory commission;
the commander of the military unit or an official appointed by him instructs the members of the inventory commission, informing them of the goals and objectives of the upcoming inventory, the procedure and timing of the work of the inventory commission;
the inventory commission organizes a study of the legislation of the Russian Federation on the issues of organizing and maintaining control of financial and economic activities, organizing and maintaining budgetary accounting of property and liabilities;
ensures that members of the inventory commission are familiarized with the materials of previous inventories of property and liabilities, materials of audits and inspections;
a work plan for the inventory commission is being developed, indicating the activities, start and end dates of work, and the time for submitting inventory materials to the commander of the military unit.
The work plan of the inventory commission is developed and signed by its chairman and submitted for approval to the commander of the military unit.
9. 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 document delivery registers (OKUD form), indicating “before the inventory on “__” _____________ 20__.”
By the beginning of the inventory, financially responsible persons provide receipts confirming the delivery to the financial authority of all expenditure and receipt primary accounting documents for the movement of property and the absence of unaccounted or written off property.
10. The Inventory Commission ensures the completeness and accuracy of entering into the inventory lists (matching sheets) data on the actual balances of non-financial and financial assets, liabilities, the correctness and timeliness of registration of inventory materials.
11. The actual presence of material assets is verified by determining the mass (weight), recalculating piece items, measuring volume, measuring fuel in car tanks, tanks and other containers, measuring material assets counted in meters, and other methods.
The amount of material assets stored in the supplier’s undamaged packaging can be determined on the basis of primary accounting documents with mandatory physical (sample) verification of part of these assets. The weight (or volume) of bulk materials can be determined on the basis of measurements and technical calculations.
Missiles and ammunition stored in standard (regular) containers, if they are not damaged and the factory markings and seals are clearly visible on them, are checked according to the data specified in the markings with a sample check of 1 - 2 percent of each batch of material assets.
If a discrepancy is detected, the entire batch is subject to inspection, and the amount of material assets to be sampled is doubled.
If facts of a shortage of property are identified, 100 percent of the property accepted for safekeeping by the financially responsible person is subject to inventory.
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 are entered into inventory records (matching statements).
The results of weighing containerized inventories are reflected in the weighing sheet for containerized inventories (form according to OKUD 6002603). When taking inventory of a large number of weighted goods, 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 sheets for measuring fuel in the tanks of machines (units), reservoirs and other containers, measuring the amount of fuel and lubricants when removing residues, weighing containerized material reserves are compared, and the verified total together with reports and technical calculations are attached to inventory lists (matching statements).
For material assets that have serial numbers, their numbers are verified with budget accounting data.
12. Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons.
13. Information about the actual availability of property and the reality of recorded liabilities is recorded in inventory records (matching statements).
14. 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 the property and the total amount of the quantity in physical terms recorded on this page are indicated in words, regardless of the units of measurement in which this property is shown.
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.
In inventory inventories (matching statements), it is not allowed to leave blank lines; on the last pages, a dash is placed in the blank lines.
On the last page of the inventory list (matching sheet), a note must be made about checking prices, taxation and calculation of totals signed by the persons who carried out this check.
15. Inventory lists (matching sheets) are signed by all members of the inventory commission and materially responsible persons, and in cases where working inventory commissions have been created in a military unit, inventory lists (matching sheets) are signed by members of this 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, with a record of the absence of any claims against the commission members and the acceptance of the property listed in the inventory list (matching sheet) for safekeeping.
When checking the actual availability of property in the event of a change in financially responsible persons, the person who accepted the property signs in the inventory list (matching sheet) for receipt, and the person who handed it over signs for the delivery of this property.
16. Separate inventories (matching statements) are drawn up for property held in custody, rented or received for processing.
17. If the inventory of property is carried out over several days, then the premises where it is stored must be sealed (sealed) when the inventory commission leaves. 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.
18. 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.
19. 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) and are registered in the logbook of control checks of the correctness of the inventory (form according to OKUD).
20. 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 by order of the commander of the military unit.
III. PROCEDURE FOR CONDUCTING INVENTORY OF CERTAIN TYPES OF PROPERTY AND LIABILITIES
General provisions
21. 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 authority), 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 (matching sheet) and with a note in the primary accounting records 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.
22. 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, and the premises are upon leaving the inventory commission, they are sealed with the seals of the financially responsible person and the chairman of the inventory commission.
Inventory of fixed assets, non-produced and intangible assets
23. Before starting an inventory of fixed assets and non-produced assets, the following is checked:
the presence and condition of analytical accounting registers, technical passports (forms) or other technical documentation;
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 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.
24. When making an inventory of fixed assets, the inventory commission inspects these objects and draws up inventory lists (matching sheets), which indicate the full name, inventory number, year of manufacture (construction, acquisition), serial number and other necessary information.
25. When making an inventory of fixed assets related to real estate, as well as non-produced assets, the availability of documents for the right to use these objects by the military unit is also checked.
26. If during the inspection an unaccounted object is discovered or data on any object in the accounting registers is missing or does not correspond to reality, the inventory commission indicates the correct data or technical characteristics in the inventory lists (matching sheets).
Unaccounted for objects identified during the inventory are valued at market value, taking into account wear and tear, which is determined based on the actual technical condition of the object. Information about assessment and wear and tear is documented in the appropriate act.
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 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 (OKUD form), in inventory lists (matching sheets) are also carried out in groups by name indicating the quantity.
29. A separate inventory list (matching list) 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) 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.
If fixed assets are issued for individual use to officials of a military unit and cards for recording material assets for personal use are opened on them, during the inventory it is allowed to draw up group inventory lists (matching sheets), which indicate the officials responsible for these items and their signatures.
32. Items of household equipment that have fallen into disrepair and have not been written off from budget accounting are not included in the inventory list (matching sheet).
In this case, a decommissioning act is drawn up indicating the time of operation, reasons for unsuitability, and the possibility of using these items for economic purposes.
33. Objects of fixed assets, which at the time of inventory are temporarily outside the location of the military unit, are inventoried until the moment of their temporary disposal.
34. 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, indicating the documents according to which these objects are accepted for budget accounting.
35. When inventorying non-produced assets, the inventory commission checks the presence of non-produced assets and documents certifying the right of the military unit to use these assets. In the absence of these documents, the inventory commission ensures their receipt or execution.
36. 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
37. Material reserves (including finished products) are entered into inventories (matching sheets) for each item, indicating the type, group, quantity and other data.
38. Inventory of material reserves is carried out for each materially responsible person and for storage locations.
When storing material reserves 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.
39. The inventory commission, in the presence of financially responsible persons, verifies the actual availability of material reserves by measuring, reweighing, and recalculating them. It is prohibited to enter data into inventory lists (matching sheets) from the words of financially responsible persons or according to accounting data without checking their actual availability.
40. If inventories were received during the inventory, the inventory list (matching sheet) indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the name of the 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.
41. Containers are entered into inventory lists (matching sheets) by type, intended purpose and quality condition.
For containers that have become unusable, the inventory commission draws up a write-off report indicating the reasons for the damage.
42. Inventory of those in transit, not paid on time by buyers, stored in safe custody in the warehouses of other financially responsible persons, as well as shipped inventories consists of checking the validity of the amounts listed in the relevant budget accounting accounts.
Amounts in the accounts of budgetary accounting of material reserves that are not under the control of materially responsible persons at the time of inventory must be confirmed by properly executed documents:
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 by buyers.
43. Inventory lists (matching statements) are compiled separately for inventories that are in transit, shipped, not paid on time by buyers, transferred for processing and located in warehouses of other institutions and organizations.
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.
44. 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.
45. Special clothing, special shoes and other personal protective equipment sent for washing and repair must be recorded in the inventory list (matching sheet) based on the primary accounting documents of organizations providing these services.
46. Items of soft inventory that have become unusable and not written off are not included in the inventory list (matching list), but a write-off act is drawn up indicating the time of use, the reasons for unusability, and the possibility of using these items for economic purposes.
47. The inventory of finished products is carried out in the same manner as the inventory of material stocks.
Features of inventory of precious metals and stones
48. The inventory of precious metals and stones, as well as the filling out and execution of inventory records (acts) are carried out in the same manner as the inventory of property, taking into account individual features.
49. Inventory 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 scrap and waste generated from the use of precious metals and stones;
once a year (as of January 1) of precious metals and stones contained in purchased components, products, instruments, instruments, equipment, weapons, military and special equipment, in operation, as well as placed in storage areas (including removed from operation);
once a year (as of January 1) of precious metals in scrap and waste intended for refining;
monthly with complete cleaning of equipment in galvanic shops (areas) and other similar industries.
50. All available precious metals, stones, products made from them, as well as precious metals and stones as part of any material assets are subject to inventory.
51. The availability of products and materials with precious metals and stones 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.
52. The actual presence of precious metals and stones 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.
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.
The presence of precious metals in alloys and 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, stones 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), which indicates name of the organization, name of the 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).
Information about valuables that do not belong to the military unit is entered into a separate inventory list (matching list).
Inventory of financial investments
53. When taking inventory of financial investments (shares, bonds, bills of exchange (hereinafter referred to as securities), the actual expenses associated with the acquisition of securities are checked.
54. 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.
55. 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.
Inventory of securities deposited with specialized organizations consists of reconciling the balances of amounts listed in the corresponding budget accounting accounts in a military unit with data from statements of these specialized organizations.
Inventory of cash 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 for each financially responsible person.
58. Inventory of funds of a military unit located on personal accounts (accounts) opened with treasury authorities (credit institutions) is carried out by reconciling the balances of amounts listed on the corresponding budget accounting accounts of the military unit with data from statements of treasury authorities (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, their costs, 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:
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. For objects discontinued by construction, as well as for design and survey work performed on discontinued construction that are subject to write-off from the balance sheet, separate inventories (matching statements) are compiled indicating the nature of the work performed, their cost, and the reasons for the termination of construction.
Inventory of unfinished, discontinued and completed research and development work
63. When inventorying costs for research and development work (R&D):
a) the actual costs for each stage of work and the work as a whole are determined and compared with data from analytical and synthetic budget accounting;
b) revealed:
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, units, 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;
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 (state agreements), attention is paid to material assets that are included in the cost of R&D and, in accordance with contracts (state agreements) and the legislation of the Russian Federation, are 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. The inventory of R&D results is entered into the inventory list (matching sheet) in stages, 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).
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 included in 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 R&D performed that did not produce a positive result.
67. 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.
If discrepancies and inaccuracies are detected in the accounting registers or technical documentation, appropriate corrections and clarifications must be made.
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.
Inventory of calculations
68. When making an inventory of payments, the validity of the amounts listed in the relevant budget accounts of the military unit and the status of receivables and payables are checked.
69. The calculations of the military unit with the budgets of the Russian Federation, suppliers, buyers, accountable persons, depositors, other debtors and creditors are subject to inventory. The corresponding analytical accounting accounts are subject to verification: 020500000 “Settlements with debtors for income”, 020600000 “Settlements for advances issued”, 020800000 “Settlements with accountable persons”, 020900000 “Settlements for shortfalls”, 021000000 “Settlements with other debtors”, 0302000 00 "Calculations with suppliers and contractors", 030300000 "Settlements for payments to budgets" and 030400000 "Other settlements with creditors".
70. The inventory commission carries out a documentary check of the status and validity of the amounts listed in the accounts, establishes the causes of the debt and determines the possibilities of its reduction or liquidation.
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.
71. 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.
72. When checking debts to the personnel of a military unit, the amounts of accounts payable for monetary allowances (wages) are identified to be credited to the depositors’ account, as well as the amounts of overpayments to the personnel of the military unit, with the reasons for the overpayment being clarified.
73. 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”.
The results of the inventory of payments are documented in an inventory list, 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), the amount of receivables (payables) debts 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, ORDER OF REFLECTION OF ITS RESULTS IN BUDGET ACCOUNTING
74. The results of the inventory of property and liabilities of a military unit are documented:
inventory list of balances on cash accounts (form according to OKUD) - when inventorying cash balances on accounts opened by a military unit in credit institutions;
inventory list of debt on budget loans (credits) (OKUD form) - when inventorying debt on budget loans (credits);
inventory list (matching sheet) of strict reporting forms and monetary documents (form according to OKUD) - when inventorying strict reporting forms and monetary documents;
inventory list (matching sheet) for objects of non-financial assets (form according to OKUD) - 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; 0317009), - during the inventory of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, instruments, weapons, military and special equipment and other objects of 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.
75. 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. The data from the results of the inventory are summarized in the statement of discrepancies based on the inventory results (form according to OKUD).
76. Discrepancies identified during the inventory between the actual availability of property and budget accounting data are reflected in budget accounting in the manner established by the Ministry of Defense.
77. For all facts of shortages, losses or surpluses, the inventory commission receives written explanations from financially responsible persons. Based on the explanations and inventory materials provided, the inventory commission determines the reasons and nature of the identified deviations from budget accounting data and draws up an act on the inventory results (OKUD form) with proposals for resolving the deviations.
An act on the results of the inventory of property and liabilities is presented to the chairman of the inventory commission for approval by the commander of the military unit and making a decision based on the results of the inventory.
Deputy Minister of Defense
Russian Federation
on financial and economic work
L. KUDELINA