of August 22, 2011 No. 423
About approval of Rules of carrying out inventory count in public institutions
According to item 4 of Article 116 of the Budget Code of the Republic of Kazakhstan, PRIKAZYVAYU:
1. Approve the enclosed Rules of carrying out inventory count in public institutions.
2. Recognize invalid:
1) the order of the Director of the department of Treasury of the Ministry of Finance of the Republic of Kazakhstan of July 23, 1998 No. 335 "About approval of the Instruction about procedure for carrying out inventory count of assets, material inventories, money, calculations and other balance sheet items in the public institutions containing at the expense of republican and local budgets" (registered in the Register of state registration of regulatory legal acts for No. 621, published by Karzhy — Karazhat Publishing house of the Ministry of Finance of the Republic of Kazakhstan in 1998 the separate official publication);
2) the order of the Minister of Finance of the Republic of Kazakhstan of December 28, 2007 No. 489 "About modification and amendments in the order of the Director of the department of Treasury of the Ministry of Finance of the Republic of Kazakhstan of July 23, 1998 No. 335 "About approval of the Instruction about procedure for carrying out inventory count of assets, material inventories, money, calculations and other balance sheet items in the public institutions containing at the expense of republican and local budgets" (registered in the Register of state registration of regulatory legal acts for No. 5110, No. 16 published in "The legal newspaper" of February 1, 2008 (1416), the Collection of acts of the central executive and other state bodies of the Republic of Kazakhstan No. 5, 2008).
3. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its official publication in mass media in the procedure established by the legislation.
4. This order becomes effective since January 1, 2013.
Minister
B. Zhamishev
Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of August 22, 2011 No. 423
1. These rules of carrying out inventory count in public institutions (further - Rules) are developed according to the Budget code of the Republic of Kazakhstan and establish procedure and terms of carrying out inventory count in the public institutions containing at the expense of republican and local budgets.
2. The main objectives of inventory count are:
identification of the actual availability of non-current assets, inventories, money and other assets;
comparison of the actual availability of non-current assets, inventories, money and other assets to accounting data;
detection of not used material values;
check of observance of rules and storage conditions of material values and money;
check of completeness of recognition of receivables and payables, financial investments and securities.
3. Inventory count is carried out:
before creation of the annual financial reporting;
when changing responsible persons (on the date of reception-transmission);
in case of factual determination of plunders or abuses, and also spoil of values;
in case of fire or natural disasters and other emergency situations;
in case of liquidation, reorganization (in case of merge and accession, separation, allocation and transformation) public institution as legal entity.
4. Public institutions carry out inventory counts to the following terms:
1) machines and the equipment, vehicles, tools, production and economic stock, intangible and other non-current assets – once a year for October 15;
2) buildings, constructions, transfer devices and other immovable objects of assets (the parcels of land, long-term plantings and other objects firmly connected with the earth which movement is impossible without damage to their appointment) – once a year for October 15;
3) library stocks – once in five years for September 1;
4) the working and productive cattle, young growth of animals and animals on sagination, birds, rabbits, fur animals, families of bees, and also experimental animals – quarterly as of March 31, on June 30, on September 30 and on December 31;
5) construction in progress – once a year for December 15;
6) materials for educational, scientific and other purposes, economic materials and office supplies, medicines and dressing means, fuel, combustible and lubricants, forages and fodder, container, materials in transit, spare parts to machines and the equipment, other materials, overalls and other objects of individual use – once a year for October 15;
7) food and alcohol – quarterly as of March 31, on June 30, on September 30 and on December 31;
8) work in progress and semifinished products of own development in production (educational) workshops and subsidiary (educational) agricultural industries, the unfinished research works performed on contracts with the organizations – once a year for December 15;
9) precious metals and gemstones – two times a year for December 31 and for June 30;
10) money, cash documents, values and forms of the strict reporting – monthly as of the last day of every month;
11) movement on accounts of money and their equivalents is made by reconciliation of remaining balance of the amounts which are registered on the corresponding accounts on data of accounting service of public institution, with data on report forms territorial subdivisions of Treasury and statements of the serving banks of the second level – quarterly as of March 31, on June 30, on September 30 and on December 31;
12) calculations for payments in the budget, on obligatory social assignments, on pension contributions, on assignments and fees on compulsory social medical insurance in The Government for Citizens State corporation, with depositors – quarterly as of March 31, on June 30, on September 30 and on December 31;
13) settlings with different debtors and creditors – once a year for December 31;
14) other balance sheet items – once a year for December 31;
15) the property turned (arrived) into property of the state on the separate bases, the stipulated in Article 210 Laws of the Republic of Kazakhstan of March 1, 2011 "About state-owned property" (further – the Law on state-owned property), confirmed with data of the Register of state-owned property – two times a year for December 31 and for June 30.
5. Values which were earlier subjected to unscheduled inspection within year are also subject to inventory count at the scheduled time.
6. For carrying out inventory count the order of the head of public institution or person authorized by it, and in public institutions in which the position of the chief of staff is entered – the chief of staff create inventory-taking groups, terms of the beginning and the end of inventory count are established.
The inventory-taking group is created from employees of public institution as a part of at least three people, including the chief accountant or person replacing it.
The inventory-taking group is headed by the commission chairman – the head of public institution or its deputy, and in public institutions in which the position of the chief of staff – the chief of staff is entered.
The head of public institution or person authorized by it, and in public institutions in which the position of the chief of staff – the chief of staff is entered provides conditions for complete and exact check of the actual availability of objects of accounting at the scheduled time.
In public institutions with the big nomenclature of values during the interinventory period according to the order of the head of public institution or person authorized by it, and in public institutions in which the position of the chief of staff is entered – the chief of staff selective inventories of material values in places of their storage and conversion are carried out.
7. Creation of the central inventory-taking group, carrying out inventory count in the public institutions served by centralized accounts department, approval of the schedule of carrying out inventory count, and also distribution of workers for their participation in inventory-taking groups affirm the order of the head of public institution or person authorized by it, and as public institutions in which the position of the chief of staff – the chief of staff is entered. Based on this order, and in public institutions in which the position of the chief of staff – the chief of staff is entered served by centralized accounts department, the inventory-taking groups are appointed heads of public institutions or persons authorized by them.
In the presence of the centralized accounts department serving territorial subdivisions of public institutions, inventory-taking group heads of these territorial subdivisions are included.
8. The inventory-taking group carries out inventory count of material values and money in places of their storage separately on responsible persons.
Check of the actual availability of property is made with direct participation of responsible persons.
9. Inventory count is carried out with obligatory participation of all members of inventory-taking group en banc.
Responsible persons are not members of inventory-taking group.
10. Before starting check of the actual availability of material values inventory-taking groups make:
sealing of utility rooms, cellars and other storage locations of the values having separate entrances and exits;
check of serviceability of all weight measuring devices;
Inventory-taking groups receive the last at the time of inventory count reports on movement of material values and money.
On the date of before inventory count processing of all documents on receipt and expense of values shall be finished, the corresponding records in cards (books) of analytics are made and remaining balance is removed.
Responsible persons, prior to inventory count give the receipt that by the beginning of inventory count all documents relating to receipt and expense of values are handed over in the accounting service and all values which arrived on their safe custody are credited, and disposed are written off.
11. In warehouses and in other storage locations material values shall be sorted and laid according to names, grades, the sizes and other parameters. On material values labels with the detailed data characterizing these values with indication of their number, weight (weight) and measure shall be hung up.
12. Availability of material values in case of inventory count is determined by obligatory calculation, weighing, measurement. On the materials and goods which are stored in the intact packaging of the supplier, the number of these values is by way of exception determined based on documents in case of obligatory check of the actual availability of part of these values. 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.
If inventory count of the material values which are in warehouses or in other enclosed space is not finished on the same day, rooms shall be sealed when leaving inventory-taking group. The seal for the period of inventory count is stored at the chairman of inventory-taking group. During work stoppages of inventory-taking groups (in lunch break, at night, for other reasons) inventories shall be stored indoors where inventory count is carried out (in case, the safe).
Data on the actual availability of objects of accounting register in inventory registers (collation sheets) or inventory reports (further in the text of "inventory").
13. Inventories are constituted in duplicate separately in the locations of material values and responsible persons responsible for their safety.
One copy is transferred to accounting service, and the second remains at the responsible person.
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 property at their presence, on absence to members of inventory-taking group of any claims and acceptance listed in the belongings list 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.
14. 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 is specified in cursive script.
Error corrections are 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.
On the last page of the inventory the mark about check of the prices, ratings and calculation of results behind signatures of persons making this check shall be made.
15. When checking the actual availability of objects of accounting in case of change of responsible persons, accepted values, undersigns for the inventory in their obtaining, and handed over - in their delivery.
16. Upon termination of inventory count the drawn-up inventories are given in accounting service of public institution for check, identification and recognition of results of inventory count.
The accounting data which are put down in inventories are confirmed by the signature of the chief accountant of the public institution or person replacing it.
17. All material values, leased non-current assets, and also the estimated property turned (arrived) into property of state-owned property on the separate bases provided by the Law on state-owned property on reporting date considered on off-balance accounts are inventoried according to the procedure and in the terms established for the values considered on balance.
18. According to the decision of the head of public institution or authorized by it person, and in public institutions in which the position of the chief of staff is entered – the chief of staff control inspections for the purpose of establishment of correctness of carrying out inventory count are carried out.
Control inspections of inventory count shall be carried out with participation of members of inventory-taking groups and responsible persons upon termination of inventory count, but it is obligatory before opening of warehouse (the storage room, sections) where inventory count was made.
Results of control checks of inventory counts are drawn up by the act of control checks of inventory count of values according to appendix 1 to these rules. Account of the carried-out control inspections is kept by accounting service in the special book of accounting of control checks of inventory counts according to appendix 2 to these rules.
Results of inventory count are reflected in the sheet of the results revealed by inventory count according to appendix 3 to these rules.
Work of inventory-taking group is drawn up by the protocol which affirms the head of public institution or person authorized by it, and as public institutions in which the position of the chief of staff – the chief of staff is entered.
In the protocol of inventory count information on test for asset impairment according to the Rules of conducting financial accounting in public institutions approved by the order of the Minister of Finance of the Republic of Kazakhstan of August 3, 2010 No. 393 is also specified (it is registered in the Register of state registration of regulatory legal acts at No. 6443). Asset impairment fact availability with explanation of origins is confirmed by the independent expert and is approved by authorized body on management of state-owned property.
19. In case of inventory count of buildings and constructions the commission checks availability of the documents of title, stay on objects considered on balance of public institution.
Also availability of documents is checked for the parcels of land, reservoirs and other objects of natural resources which are on balance of public institution.
Prior to inventory count of fixed assets it is necessary to check:
availability and condition of inventory cards, inventories and other registers of analytics;
availability and condition of technical data sheets and other technical documentation;
availability of documents on the assets leased or accepted by public institution for storage and in temporary use.
In case of detection of discrepancies and inaccuracies in bookkeeping registers or technical documentation the corresponding corrections and amendments shall be made.
20. The inventory register (the collation sheet) according to appendix 4 to these rules which is constituted according to names according to basic purpose and their accession numbers is applied to execution of data of inventory count of non-current assets (buildings, constructions, transfer devices, machines and the equipment, vehicles, production and economic stock, library stock and other non-current assets).
In case of lack of technical documentation on it it is specified in inventories in the column "Note".
Machines, the equipment and the vehicle are entered in inventories with indication of serial number according to technical data sheet of the organization - manufacturer, year of release, appointment, capacities.
The same pieces of economic stock, tools, and the other fixed assets of identical cost which arrived at the same time and considered on standard inventory card of group accounting are given in inventory registers according to names with indication of quantity of these objects and accession numbers.
The object which underwent to recovery, reconstruction, expansion or re-equipment owing to what its basic purpose changed, is included in the schedule under the name corresponding to new appointment.
In cases when the performed capital works (superstructure of floors, extension of new rooms) or partial liquidation of structures and constructions (demolition of separate structural elements) according to recognition criteria of assets are not reflected in balance of public institution, the inventory-taking group shall determine by the relevant documents the object change in value amount with reflection of inventories and the reasons for which the made changes of objects did not receive reflection on balance of public institution.
In case of identification of the objects which are not registered in accounting, and also objects on which in accounting registers are absent or the wrong data characterizing them are specified, the commission shall include in the inventory register missing data and technical performances on these objects, for example: on buildings - to specify their appointment, the main materials of which they are constructed I will eat around (on external and internal measurement), the area (general and useful), number of floors (without cellars, semi-basements), year of construction and others.
Assessment of the revealed and unaccounted real estate objects from the moment of carrying out the last inventory count shall be made on market value according to the legislation of the Republic of Kazakhstan on estimative activities.
Assessment of the other fixed asset objects and intangible assets revealed and not considered from the moment of carrying out the last inventory count shall be made on market value which is established on the valid technical condition.
21. Fixed assets which at the time of inventory count are out of the location of public institution (the machine sent to capital repairs and the equipment, railway vehicles of rail transport) are subject to inventory count until their temporary disposal.
22. On fixed assets, the investment real estate and the intangible assets not serviceable and not subject to recovery, the separate inventory with indication of time of commissioning and the reasons which resulted these objects in unfitness (spoil, wear-out) is constituted.
When carrying out inventory count of fixed assets the excessive, not used in public institutions objects which are subject to reflection in financial accounting according to Chapter 15 of these rules come to light.
23. Along with inventory count of fixed assets, the investment real estate and intangible assets which are on balance of public institution the objects leased and being on safe custody are checked.
On the specified objects the separate inventory in which the reference to the documents confirming acceptance of these objects on safe custody or in lease is given is constituted.
In case of inventory count of intangible assets it is necessary to check:
availability of the documents confirming the rights of public institution to its use;
correctness and timeliness of reflection of intangible assets in balance.
24. Inventory count of inventories is made on storage locations and separately on responsible persons. Inventory count shall be made according to the procedure of arrangement of values in this room.
In case of stock holding in the different isolated rooms at one responsible person inventory count is carried out consistently on storage locations. After check of values the entrance to the room will be sealed up and the commission passes for work into the following room.
The commission in the presence of responsible persons checks the actual availability of inventory items (the paid coupons for fuel, fuels and lubricants) by their obligatory recalculation. It is not included in the schedule data on remaining balance of values according to responsible persons or according to accounting without check of their actual availability.
25. For reflection of data of the actual stock availability the inventory register (the collation sheet) of inventories according to appendix 4 to these rules according to each separate name with indication of nomenclature number, type, group, grade and quantity in units of measure is constituted.
26. On the inventories which are on safe custody the separate inventory report of the material values accepted (handed over) on safe custody according to appendix 5 to these rules is drawn up.
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