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form the form that is approved .

If the inventory was carried out after October 1 of the reporting year, then it is not necessary to conduct it before the preparation of annual reports. This is stated in paragraph 1.5.*

Preparing for inventory

Before starting an inventory, you must, firstly, prepare an order for its implementation. And secondly, to collect signatures from financially responsible employees that by the beginning of the audit they had submitted all documents for property to the accounting department or the inventory commission. And also in the fact that all incoming valuables are credited, and those that have left are written off. For such signatures, a special section is provided in the inventory list (act).

Such requirements are contained in paragraph 2.4. Guidelines, approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

You can draw up an inventory order in the form developed independently. This form must be approved by the head of the organization. But you can also use the standard form, which was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

The inventory procedure depends on what exactly needs to be checked (section 3 of the Guidelines approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49). Inventory Features certain types property and liabilities of the organization are given in the table.*

From forms

An example of filling out an inventory order

From forms

Inventory Order

Society with limited liability « Alpha »

ORDER No. 11

about taking inventory

Moscow 09.01.2014

In connection with the end of the reporting period, in order to ensure the safety of property and material assets and in connection with preparation of annual financial statements

I ORDER:

chairman of the commission financial director A.B. Zakharov ,

committee members:

Head of Department internal audit P.P. Mikhailov,

head of the planning department A.I. Ivanov,

manager A.S. Kondratiev .

chief accountant A.S. Glebovoy,

shop manager V.K. Volkova .

1. Conduct an inventory of the property and liabilities of the organization as of January 1, 2014 of the year .
2. Create a permanent inventory commission for 2014 in
   the following composition:
3. Take inventory in the presence of:
4. Start inventory January 15, 2014 of the year and finish January 20, 2014 of the year .
5. Document inventory no later than January 22, 2014 of the year .
6. Entrust the control of the execution of the order to P.P. Mikhailova .

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

The essence of inventory in a budgetary institution

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

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

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

The purpose and objectives of the inventory

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

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

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

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

Preparation for verification in a budgetary institution

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

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

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

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

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

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

Documents before and after the inventory

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

Functions of the inventory commission

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

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

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

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

4 Stages of inventory

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

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

Registration of inventory results

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

Five practical questions on inventory in a budgetary institution

Question number 1. Is it necessary to carry out an inventory state-financed organization reorganized?

Yes, without fail. This item is specified at the legislative level, and therefore, if, for example, the usual secondary school reorganized into a gymnasium or lyceum, all of its material values and cash must be inventoried for transfer to new management.

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

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

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

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

Question number 4. Inventory revealed a shortfall and the employee at fault agreed to have it kept from his office. wages. How much are we entitled to withhold? Is it possible to keep the entire amount at once, if the size of the salary allows?

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

Question number 5. Which of the materially responsible persons should sign the inventory list if there is a change of them - the one from whom the duties are removed, or the one to whom they are assigned?

In this case, when changing responsible employees, the inventory list must be signed by both employees, since one of them hands over the audit objects entrusted to him, and the other accepts them for safekeeping.

Keeping records of tangible and intangible assets in any enterprise can cause some difficulties. This process has its own characteristics associated with the presence of real things in stock or in stock, as well as their description in accounting documents. All discrepancies between documentary display and nominal presence are usually identified after internal or external audits.

Before carrying out such events, you will need a sample of filling out an inventory order. The document is in demand in those situations when the procedure is carried out for the first time or it was entrusted to inexperienced young independent specialists. They will impartially carry out their official duties, observing all formalities.

Subject of verification

The head or employee who is assigned the relevant duties prepares an order for an inventory, which must be signed by the first head. This procedure is carried out in most organizations of any form of ownership at least once a year, as well as when changing the financially responsible person. Thus, it is possible to minimize possible manipulations with reporting or stop the activities of unscrupulous employees.

The document must contain clear deadlines for all operations, as well as the reason for the inventory in the order, the composition of the commission, the venue and the date on which the final report will be displayed.

If the document is drawn up by a higher organization, then a clear address should be registered where the internal audit is carried out. In most cases, the list of controlled places to be checked includes the following objects:

• warehouses, including goods of any purpose;
• industrial premises, in which furniture, equipment, means of production, auxiliary devices, etc. are located;
• trading platforms from which direct transfer of products to buyers is carried out;
• checkout areas where cash can be stored.

You can download a sample order for conducting an inventory in a budgetary institution at.

Inventory tasks

In parallel with the physical verification of assets, accounting control is carried out. It is customary to include the following verification zones in this list:

• Fixed assets used for the production of finished products and necessary for organizing the workflow. This includes the premises in which activities are carried out, technical equipment employees, including household equipment, vehicles, industrial electrical networks, gas wiring, ventilation equipment, etc.
• Commodity-material values ​​that production needs.
• Finished products located in warehouses or being sent to the consumer;
• The amount of cash required for the operations of a company or organization.
• Securities owned by a company and located on its territory.
• Accounts receivable, which is an asset of an organization of any form of ownership.

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We offer to download a clean form of the inventory order. It will facilitate the work of the accountant and the manager.

During the internal control and auditing activities, the following tasks are also solved:

• identifying expired goods and preventing them from being sold;
• monitoring for compliance of production processes with current legislation related to the safety of goods, compliance with safety regulations at work;
• determination of storage conditions;
• the ability to detect and prevent further damage to property, finished products in a warehouse or means of production.

An order to conduct an inventory of fixed assets, a sample of which is on the page, can be signed according to the established schedule or generated outside of it based on the current need:

• Scheduled check. The regularity and duration of the procedure depends on the type of organization. In most cases for industrial companies the period is one year, for outlets the interval can be reduced to a quarter or a month.
• Unscheduled checks. In addition to scheduled internal audits, inspections outside the established schedule are carried out. Their initiator is the head of the unit or organization. In this situation, the INV 22 form is most often filled out to identify the employee’s dishonesty or before paying the financially responsible person from the enterprise.

During the operation, there are those who receive tangible and intangible values ​​in the account, as well as other members of the commission.

Inventory algorithm

The operation begins with the issuance of an inventory order by the head. On its basis, a commission is assembled from the company's employees. It may include employees from internal control departments. For industrial companies, the commission consists of an accounting officer, a technologist and a security officer. AT trading firms included in the composition of the merchandisers.

From accounting comes information in paper or in electronic format about current inventory data that needs to be verified. If necessary, calibration of control and measuring equipment is carried out in order to eliminate any error in the measurement.

What is the purpose of an unscheduled inventory?

According to paragraph 27 of the order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34, there are a number of cases when an inventory is mandatory. But in order to check the actual existence and condition of the assets and liabilities of the enterprise, it is not necessary to wait for the occurrence of the circumstances specified in the legislative acts. The supervisor can initiate the audit based on personal considerations.

The basis for an unscheduled inventory is the order of the head of the organization or other authorized person. Exists unified form of the order to conduct an inventory No. INV-22, approved by the Decree of the State Statistics Committee of the Russian Federation of 08.18.1998 No. 88. But it will not be a mistake to draw up an order in any form.

Details of the order on unscheduled inventory

In order to conduct an inventory and record its results have legal grounds, order or instruction must contain the following information:

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• Name of the organization and structural unit in which the check is performed.
• Date and order number.
• Name of assets and liabilities subject to recalculation. For example: "Fixed assets in warehouse No. 1".
• Information about the inventory commission. The order appoints the chairman and members of the commission. Based on the requirements for the composition of the commission, established by order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49, the commission may include both employees of the enterprise and representatives of an independent audit organization.
• The start and end dates of the inventory, the deadlines for submitting the results of the inventory to the accounting service. Control over the execution of deadlines rests with the chairman of the commission. Also, the chairman, before the start of the inventory, endorses the receipts and expenditure documents, on the basis of which the property or liabilities were recorded before the start of the inventory, in order to determine the accounting balances (clause 2.4 of the order of the Ministry of Finance No. 49).
• Reason for inventory. At unscheduled inspection the reason for the inventory, as a rule, is a control check of the actual presence and condition of the organization's property.
• Signature of the head of the organization or other authorized person.

According to clause 2.8 of Order No. 49 of the Ministry of Finance of the Russian Federation, an inventory is carried out with the obligatory presence of a financially responsible person. Therefore, the order must contain his signature, indicating that he has read the document.

A sample order for an unscheduled inventory is presented below:

An order for an unscheduled inventory is drawn up in a free form, but you can also use the unified INV-22 form for this. The content and details of the order must accurately describe the essence of the ongoing inventory activities.