of October 24, 2014 No. 1135
About approval of Rules of preparation and submission of reports on availability and movement of material values of the state material reserve
According to the subitem 64) of article 11 of the Law of the Republic of Kazakhstan of April 11, 2014 "About civil protection" the Government of the Republic of Kazakhstan DECIDES:
Prime Minister of the Republic of Kazakhstan
Approved by the Order of the Government of the Republic of Kazakhstan of October 24, 2014 No. 1135
1. These rules of preparation and submission of reports on availability and movement of material values of the state material reserve (further - Rules) are developed according to the Law of the Republic of Kazakhstan of April 11, 2014 "About civil protection" and establish procedure for preparation and submission of reports on availability and movement of material values of the state material reserve.
2. Material values of the state material reserve, irrespective of the place of their storage, are republican property.
3. In these rules the following concepts are used:
1) the report - form of reporting documentation of authorized body, the state bodies having mobilization tasks, storage Items which reflects availability and movement of material values of the state material reserve;
2) department in the field of the state material reserve of the authorized body performing management of system of the state material reserve (further - department) - the structural division performing realizable functions in the field of the state material reserve;
3) the subordinated organization of system of the state material reserve (further - the subordinated organization) - the legal entity performing forming and storage of material values of the state material reserve;
4) state body - the central executive body performing mobilization task or from which the mobilization task is removed;
5) Items of storage of material values of the state material reserve (further - storage Items) - the legal entities performing storage of material values of the state material reserve and rendering the services connected with storage on contractual basis.
4. By preparation of the report on availability and movement of material values of the state material reserve Items of storage or the subordinated organization carry monthly out inventory count of material values of the state material reserve.
5. For carrying out inventory count the order of the head of Item of storage or the subordinated organization creates inventory-taking group, terms of the beginning and the end of inventory count are established.
The inventory-taking group is created from workers of Item of storage or the subordinated organization, includes the chief accountant (in the presence) and is headed by the head of Item of storage and the subordinated organization.
6. Inventory count is carried out by inventory-taking group only en banc. Check of the actual availability of material values is made with direct participation of responsible persons.
7. Availability of material values in case of inventory count is determined by obligatory calculation, weighing, measurement. Determination of mass (weight or amount) of bulk materials is allowed to be carried out based on measurements and technical calculations about what in inventories the corresponding mark becomes.
Data on the actual availability of objects of accounting register in inventory registers (collation sheets) or inventory reports (further - inventories).
8. Inventories are constituted in form, according to appendix 1 to these rules, in duplicate separately in the locations of material values and responsible persons responsible for their safety.
Inventories are signed by the chairman and all members of inventory-taking group. At the end of the inventory responsible persons give the receipt confirming check with inventory-taking group of material values at their presence on absence to members of inventory-taking group of any claims and acceptance of the material values listed in the inventory on safe custody.
On the values which became useless the separate inventory register is constituted. In the protocol of inventory-taking group they are noted separately with indication of the reasons of their spoil and/or persons, guilty of it.
9. Inventories are filled in manually or by means of the computer equipment, without erasures and blots.
On each page of the inventory the number of sequence numbers of material values and general result of number of values in the natural indicators which are written down on this page regardless of in what units of measure (in pieces, kilograms, meters) these values are shown are specified by copy-book.
Error correction is made in all copies of inventories by deletion of the wrong record and putting down over the crossed-out data of the correct records. Corrections shall be stipulated and signed all members of inventory-taking group and responsible persons.
In inventories it is not allowed to leave the blank lines. On the last sheets of inventories in the blank lines crossed out sections are put.
10. Upon termination of inventory count one copy of the drawn-up inventories is given in accounting service of Item of storage or the subordinated organization for check, identification and recognition of results of inventory count, and the second copy remains at the responsible person.
11. Items of storage or the subordinated organization monthly constitute the report on availability and movement of material values of the state material reserve, except for mobilization reserve, in form according to appendix 2 to these rules, based on data on the delivered and issued material values represent to department no later than the 15th following the accounting period with the accruing result since the beginning of year, with breakdown by types of material values. The report is signed by the head and the chief accountant.
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