ORDER OF THE MINISTER FOR CULTURE AND SPORTS OF THE REPUBLIC OF KAZAKHSTAN

of December 10, 2015 No. 388

About approval of the Instruction for accounting, transfer and write-off of scenic and production means of the state theaters and the concert and spectacular organizations

According to subitem 35-3) of article 7 of the Law of the Republic of Kazakhstan of December 15, 2006 "About culture" I ORDER:

1. Approve the enclosed Instruction for accounting, transfer and write-off of scenic and production means of the state theaters and the concert and spectacular organizations.

2. For culture and art of the Ministry of Culture and sport of the Republic of Kazakhstan in the procedure established by the legislation to provide to department:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order the direction of copies of this order for official publication in information system of law of Ad_let and the periodic printing edition on the electronic medium with appendix of the paper copy certified by official stamp for entering into reference control bank of the regulatory legal acts of the Republic of Kazakhstan in electronic form certified by the digital signature of person, representative to sign this order, with appendix of the paper copy certified by official stamp;

3) after official publication placement of this order on Internet resource of the Ministry of Culture and sport of the Republic of Kazakhstan;

4) within ten working days after state registration of this order submission to Department of legal service of the Ministry of Culture and sport of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

3. To impose control of execution of this order on the supervising vice-Minister for Culture and Sports of the Republic of Kazakhstan.

4. This order becomes effective since January 1, 2016 and is subject to official publication.

Approved by the Order of the Minister for Culture and Sports of the Republic of Kazakhstan of December 10, 2015 No. 388

Instruction for accounting, transfer and write-off of scenic and production means of the state theaters and concert and spectacular organizations

1. General provisions

1. This Instruction for accounting, transfer and write-off of scenic and production means of the state theaters and the concert and spectacular organizations (further - the Instruction) disaggregates accounting, transfer and write-off of scenic and production means of the state theaters and concert and spectacular organizations (further - the organizations of culture).

2. Scenic and production means of the organization of culture consist of objects of substantive processing of performances, concert programs, representations in the organizations of culture.

2. Accounting of scenic and production means

3. Accounting of quantity of scenic and production means is measured in units.

4. Account of scenic and production means is kept by the responsible person of the relevant divisions and accounting service of the organization of culture (further - the responsible person).

5. Accounting of scenic and production means is performed by carrying out accounting of receipts and inventory accounting of scenic and production means.

6. Accounting of receipts of scenic and production means includes the following procedures:

1) acceptance of scenic and production means. During acceptance the reconciliation on availability of defects, damages is performed and the statement of acceptance in form, according to appendix 1 to this Instruction is drawn up.

The statement of acceptance is drawn up in duplicate, one copy of the act remains in the division performing completing of scenic and production means, other copy is transferred to accounts department of the organization of culture;

2) entering of records into the arrivals book of scenic and production means (further - the arrivals book) constituted in form according to appendix 2 to this Instruction. In the arrivals book the data on each scenic and production means reflecting it specific features are entered and the code to each scenic production means consisting of sequence number, abbreviation of division of the organization of culture which will use to data of scenic and production means is appropriated;

3) assignment of the code.

7. Accounting of scenic and production means includes ledger maintenance of inventory accounting (further - the book of accounting), constituted in form according to appendix 3 to this Instruction, and assignment of accession number to each scenic production means.

The code and accession number of scenic and production means is put with paint (steady in relation to deleting and chemical impact) or embroidered with threads in places of scenic and production means not visible to the audience.

8. The arrivals book and the book of accounting before their filling proshnurovyvatsya, sheets are numbered, is signed by the responsible person and the head of the organization of culture and sealed the organizations of culture.

9. Repeatedly in the organization of culture after their temporary use the new code and accession number are not appropriated to the means which arrived scenic production, and records in the book of accounting are made (receipt date, the description of condition of safety of scenic and production means).

3. Transfer and write-off of scenic and production means

10. The scenic and production means which are not used by the organization of culture in the current repertoire are donated to other state organizations of culture, public institutions and educational institutions.

11. Transfer of scenic and production means is drawn up according to the delivery-acceptance certificate in form according to appendix 4 to this Instruction.

12. Write-off of scenic and production means is made in the following cases:

1) transfers on a grant basis according to Item 10 of this Instruction;

2) for worthlessness of scenic and production means owing to physical and obsolescence, natural disaster and accident or if its recovery is economically inexpedient and (or) it is impossible.

13. Registration of death and the destruction of scenic and production means which became useless owing to physical and obsolescence as a result of natural disasters and accidents is performed according to Rules of registration of death and destruction of separate types of the state-owned property which became useless owing to physical and obsolescence, as a result of natural disasters and accidents, approved by the order of the Government of the Republic of Kazakhstan of June 1, 2011 No. 615.

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