Audit procedures for assessing the internal control system during the inventory of materials transferred for processing under a contract for the processing of raw materials toll. We arrange the transfer of customer-supplied materials and structures How to carry out an inventory of customer-supplied materials

Answer: The basis for conducting an inventory is an order from the provider organization, which determines the composition of the inventory commission and the timing of the inventory. Inventory toll materials transferred for processing to the contractor must be carried out at least once a year before drawing up the annual financial statements.

Incoming and outgoing documents or movement reports should be obtained from the contractor material assets, determine data on the actual availability of materials transferred for processing to another organization, which should be entered into the inventory list. Identified deviations in the actual quantity of materials from their quantity reflected in the accounting records are reflected in the matching statements.

Rationale: All property of the organization, regardless of its location, and all types of financial obligations are subject to inventory. The inventory is carried out according to its location and the financially responsible person (clause 1.3 of the Methodological Instructions for the inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49 (hereinafter referred to as the Instructions)). It should be noted that the Guidelines apply to the extent that does not contradict the regulatory legal acts greater legal force, including Federal Law dated December 6, 2011 N 402-FZ “On Accounting” (Letter of the Ministry of Finance of Russia dated January 28, 2019 N 07-01-09/4705).

The cases, timing and procedure for conducting an inventory, as well as the list of objects subject to inventory, are determined by the economic entity, with the exception of cases of mandatory inventory. Mandatory inventory is established by law Russian Federation, federal and industry standards (Part 3 of Article 11 Federal Law dated December 6, 2011 N 402-FZ “On Accounting”).

Cases in which inventory is required are listed in clause 27 of the Regulations on Maintaining accounting and financial statements in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (in particular, before the preparation of annual financial statements). Organization by at will to strengthen control over resources, it can state in its accounting policy that inventory is carried out more often, for example: “Inventory of raw materials and materials transferred for external processing is carried out monthly” (clause 2.1 of the Instructions).

The basis for conducting an inventory of customer-supplied materials transferred for processing is an order for the organization, which determines the composition of the inventory commission and the timing.

Materials transferred to the third party are not written off from the balance sheet of the giving organization, since they continue to remain its property (clause 157 of the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n). They continue to be accounted for in account 10 “Materials”, but separately in subaccount 10-7 “Materials transferred for external processing” (clause 156, Methodological guidelines for accounting of inventories).

In this case, the customer should establish in the contract with the contractor the procedure and forms of submitted receipts and expenditure documents and/or a report on the movement of material assets.

The purpose of the inventory is to compare the balances of materials listed in the accounting records of the giving organization with their actual availability.

Let's consider the procedure for conducting an inventory of customer-supplied materials transferred for processing to the contractor (subcontractor).

1. Before the start of the inventory, the commission should receive from the contractor receipt and expenditure documents or reports on the movement of material assets from the date of the contractor’s last report on the use of materials submitted to the owner (since after this date the owner organization did not make any entries in its accounting), which amount to contractor when receiving materials to his warehouse, when they are written off for production and during other movement (damage, movement, return). The availability of materials transferred for processing to another organization is established by mandatory counting, weighing, and measuring (clause 2.7 of the Instructions).

Before starting an inventory of customer-supplied materials, the contractor must determine the materials storage area. This is important in order to avoid misgrading, shortages and surpluses, since customer-supplied materials can be stored next to materials belonging to other persons, including the contractor himself.

It is also necessary to take into account that at the time of checking the availability of materials, they may be used by the contractor to some extent. Then finished products made from these materials and/or work in progress are also subject to inventory. The actual quantity of materials used should be assessed based on consumables and executive documents(diagrams, drawings, magazines, etc.).

2. Verification of the actual availability of property is carried out with the mandatory participation of financially responsible persons (

The basis for conducting an inventory is an order from the provider organization, which determines the composition of the inventory commission and the timing of the inventory. An inventory of customer-supplied materials transferred to the contractor for processing must be carried out at least once a year before drawing up annual financial statements.

You should receive receipt and expenditure documents or reports on the movement of material assets from the contractor, determine data on the actual availability of materials transferred for processing to another organization, which should be entered into the inventory list. Identified deviations in the actual quantity of materials from their quantity reflected in the accounting records are reflected in the matching statements.

Rationale: All property of the organization, regardless of its location, and all types of financial obligations are subject to inventory. The inventory is carried out according to its location and the financially responsible person (clause 1.3 of the Methodological Instructions for the inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49 (hereinafter referred to as the Instructions)).

Cases in which inventory is required are listed in clause 1.5 of the Guidelines (in particular, before preparing annual financial statements). An organization, at its own request, in order to strengthen control over resources, can state in its accounting policy that inventory is carried out more often, for example: “Inventory of raw materials and materials transferred for external processing is carried out monthly” (clause 2.1 of the Instructions).

The basis for conducting an inventory of customer-supplied materials transferred for processing is an order for the organization, which determines the composition of the inventory commission and the timing.

Materials transferred to the third party are not written off from the balance sheet of the giving organization, since they continue to remain its property (clause 157 of the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n). They continue to be accounted for in account 10 “Materials”, but separately in subaccount 10-7 “Materials transferred for external processing” (clauses 156, 157 of the Guidelines for accounting of inventories).

In this case, the customer should establish in the contract with the contractor the procedure and forms of submitted receipts and expenditure documents and/or a report on the movement of material assets.

The purpose of the inventory is to compare the balances of materials listed in the accounting records of the giving organization with their actual availability.

Let's consider the procedure for conducting an inventory of customer-supplied materials transferred for processing to the contractor (subcontractor).

1. Before the start of the inventory, the commission should receive from the contractor receipt and expenditure documents or reports on the movement of material assets from the date of the contractor’s last report on the use of materials submitted to the owner (since after this date the owner organization did not make any entries in its accounting), which amount to contractor when receiving materials to his warehouse, when they are written off for production and during other movement (damage, movement, return). The availability of materials transferred for processing to another organization is established by mandatory counting, weighing, and measuring (clause 2.7 of the Instructions).

Before starting an inventory of customer-supplied materials, the contractor must determine the materials storage area. This is important in order to avoid misgrading, shortages and surpluses, since customer-supplied materials can be stored next to materials belonging to other persons, including the contractor himself.

It is also necessary to take into account that at the time of checking the availability of materials, they may be used by the contractor to some extent. Then finished products made from these materials and/or work in progress are also subject to inventory. An assessment of the actual quantity of materials used should be carried out on the basis of consumables and as-built documents (diagrams, drawings, magazines, etc.).

2. Verification of the actual availability of property is carried out with the mandatory participation of financially responsible persons (clause 2.8 of the Instructions).

Considering that the materials are kept by the contractor (subcontractor), the presence of a financially responsible person - an employee of the contractor organization - during the inventory is mandatory.

3. Data on actual availability are entered into inventory records (for example, in form N INV-3, approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88, or another form developed by the organization).

The inventories should indicate the name of the processing organization, the name of the valuables, quantity, actual cost according to accounting data, the date of transfer of valuables for processing, numbers and dates of documents (clause 3.24 of the Instructions).

4. Identified deviations in the actual quantity of materials from their quantity reflected in the accounting records (taking into account received documents on movement) are reflected in the matching statements (Section 4 of the Instructions).

How to conduct an inventory of customer-supplied materials transferred to a contractor (subcontractor) for processing?

What documents are drawn up during the inventory of raw materials supplied by the processor at the processor?

The organization conducts an inventory of customer-supplied raw materials. How to correctly prepare primary documents for this inventory - read the article.

Question: What documents are drawn up during the inventory of raw materials supplied by the processor at the processor? What details are required?

Answer: In this case, you need to create a separate inventory of the raw materials transferred to the processor ( clause 2.11 Methodological guidelines approved).

There is no specific procedure for conducting an inventory of property transferred to the processor. From the Guidelines approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 the following follows.

An inventory list of customer-supplied raw materials transferred for processing must be drawn up by the contractor. He is obliged to ensure the safety of the property transferred to him, which is achieved through an inventory.

One copy of the inventory is given to your company. All required details must be included in the inventory. primary document, established by Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ. The inventory can be developed based on the INV-3 form.

In accordance with clause 1.3 of the Instructions, inventory is subject to inventory and other types of property that do not belong to the organization, but are listed in the accounting records, in particular, those received for processing. That is, the contracting organization is obliged to carry out an inventory of the specified values ​​(1.3, 3.7 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49).

The number of inventories in the reporting year, the dates of their conduct, the list of property and financial obligations verified during each of them are established by the head of the contractor organization (clause 2.1 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49). Thus, the procedure and timing of the inventory is established by the head of the contractor organization.

At the same time, the parties to the contract can additionally provide for the frequency, specific timing and procedure for conducting the inventory, including specifying a condition on the possibility of your company participating in the inventory.

Rationale

How to organize document flow in accounting

The primary document must contain the following mandatory details:

• name of the document;
• date of document preparation;
• name of the economic entity (organization) that compiled the document;
• content of the fact of economic life;
• the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
• the names of the positions of the persons who completed the transaction, operation, and those responsible for its execution, or the names of the positions of the persons responsible for the execution of the accomplished event;
• signatures of these persons with transcripts and other information necessary to identify these persons.

This list has been established part 2 Article 9 of the Law of December 6, 2011 No. 402-FZ.

ORDER OF THE MINISTRY OF FINANCE OF RUSSIA dated June 13, 1995 No. 49

1.3. All property of the organization, regardless of its location, and all types of financial obligations are subject to inventory.
In addition, inventories and other types of property that do not belong to the organization, but are listed in accounting records (located on responsible storage, rented, received for processing), as well as property not taken into account for any reason.
An inventory of property is carried out according to its location and financially responsible person.

2.1. The number of inventories in the reporting year, the date of their conduct, the list of property and financial obligations verified during each of them are established by the head of the organization, except for the cases provided for in

ARBITRATION COURT OF STAVROPOL REGION

In the name of the Russian Federation

SOLUTION

The Arbitration Court of the Stavropol Territory, composed of Judge V.L. Karpel, while keeping the minutes of the court session by the secretary of the court session V.N. Shoshina, having considered the statement of claim at the court session

Open Joint Stock Company "Avtopritsep-KAMAZ", Stavropol, OGRN 1022601930614,

to the Federal Treasury Institution " Penal colony No. 11 Directorate Federal service execution in the Stavropol Territory", Stavropol, OGRN 1022601952999,

on debt collection,

with the participation of the representative of the plaintiff Veligodsky V.V. by power of attorney dated January 19, 2016 No. 3, Pankova T.S. by power of attorney dated June 28, 2016, representatives of the defendant Miroshnichenko N.S. by power of attorney dated 03/04/2016 No. 26/11/13-1983, Saenko E.G. by power of attorney dated March 29, 2016, Golovchenko O.A. by power of attorney dated July 13, 2016,

INSTALLED:

open joint stock company"Avtopritsep-KAMAZ" (hereinafter referred to as the company, OJSC "Avtopritsep-KAMAZ") appealed to the Arbitration Court of the Stavropol Territory with statement of claim to the Federal Treasury Institution “Correctional Colony No. 11 of the Office of the Federal Execution Service for the Stavropol Territory” (hereinafter referred to as the institution, FKU IK-11) to recover the cost of the shortage of customer-supplied material in the amount of 163,731.87 rubles, which was to be used in the institution in the execution of the contract dated 06.02 .2014 No. 18.

In support of the claim, the plaintiff referred to the results of the inventory of material assets, which established a shortage of 1,708 commodity units in the amount of 163,731.87 rubles, which is confirmed by the matching statement of the results of the inventory of inventories dated October 15, 2014 No. 1 and the minutes of the meeting of the central inventory commission of OJSC Trailer-KAMAZ" dated October 25, 2014 No. 8.

The plaintiff's representatives at the court hearing insisted on the requirements based on the arguments set out in the claim. They pointed out that the institution violated the terms of the contract dated 02/06/2014 No. 18, which is reflected in the documents drawn up based on the results of the inventory, proving the fact of the presence of unused inventories. The shortage of customer-supplied raw materials was identified by the commission as of October 1, 2014 and confirmed by the matching statement dated October 15, 2014. Subsequently, the fulfillment of obligations under the contract continued. The shipment of raw materials was recorded in the material report, the shipment of finished products was reflected in the production report, which were compiled monthly. According to representatives of the plaintiff, the company supplied FKU IK-11 with a larger volume of customer-supplied raw materials (with a reserve), since some parts could be defective. Excess parts transferred to production but not used in the manufacture of products were subject to write-off in accordance with delivery lists (write-off standards). The parties had no claims regarding the finished products.

In its response, the institution referred to the lack of evidence in the case confirming the grounds and powers of the persons conducting the inventory, violation of the procedure for conducting it, errors in the nomenclature of parts and their quantity.

At the court hearing, representatives of the defendant asked to dismiss the claim, since the institution properly fulfilled the terms of the agreement dated 02/06/2014 No. 18, which was confirmed by the act of reconciliation of mutual settlements.

Having heard the explanations of the representatives of the parties and examined the evidence available in the case, the court considered claims not subject to satisfaction.

As can be seen from the case materials, an agreement dated 02/06/2014 No. 18 (hereinafter referred to as the agreement) was concluded between the company (vendor) and the institution (processor), under the terms of which the vendor instructed, and the processor undertook to manufacture and transfer to the vendor units for trailed equipment in accordance with the approval of the parties specifications and protocol for agreeing prices (appendix to the contract) which are an integral part of this contract, which indicates the cost, volume, type, nomenclature, production time and transfer of products.

To manufacture products agreed upon in the specifications, the processor uses raw materials, supplies and components from the supplier (clause 1.2 of the contract).

According to clause 1.3 of the agreement, raw materials, materials and components are transferred from the supplier to the processor on the basis of an agreement or additional agreements with the execution of shipping documents signed by authorized representatives of both parties.

Clauses 2.5 and 2.6 of the agreement provide for the obligations of the seller:

Provide the processor, according to the agreed production program and approved standards, with raw materials, materials, components, cutting and measuring tools in accordance with the requirements of regulatory and technical documentation;

Create at the processor the necessary stock of parts, assemblies, components, tools, materials, taking into account a 15-day supply and maintain it at the required level.

In accordance with clause 2.7 of the agreement, transportation of raw materials and components for trailed equipment is carried out by the supplier's vehicles at the expense of the supplier or, by agreement of the parties, by the processor at the expense of the supplier according to the specification agreed by the parties and the price agreement protocol (Appendix to the contract).

According to clauses 2.10, 2.12 of the agreement, the processor:

Manufactures products in accordance with the requirements of standards, technical specifications and the requirements of design and technological documentation in the volumes, nomenclature and terms provided for by the specification (clause 2.10 of the contract);

Organizes storage and accounting of raw materials, materials and components, uses them only for the manufacture of products for the supplier, using accounting accounts (clause 2.12 of the agreement).

Clause 3.4.1 of the agreement establishes the processor’s obligation at the end of the month to provide the seller with:

Certificate of acceptance of transfer of completed work;

The manufacturer's report on the consumption of materials, raw materials, which must contain: the name and quantity of materials received and used in production (components, parts), the result of production (assemblies for trailed equipment).

The contract price according to clause 4.3 of the contract is 1,508,700 rubles.

The agreement came into force on 02/06/2014 and was valid until 12/31/2014 (clause 9.1 of the agreement).

The name of the products, technical numbers, price and volume of products, as well as delivery dates were agreed upon by the parties in the specification for the provision of services to the company by the institution for 2014. The specification is signed by the heads of the parties and sealed legal entities and is an annex to the agreement.

As part of the agreement, the institution received customer-supplied raw materials from the company using invoices for the release of materials to third parties (M-15).

In order to fulfill its obligations, the institution manufactured and transferred parts according to invoices for a total amount of 1,005,003.2 rubles. The acts on the provision of services were accepted by the plaintiff without complaints or comments.

The services of the institution for the manufacture of products were paid for by the company with payment orders totaling 1,008,003.02 rubles.

According to the act of reconciliation of mutual settlements, as of December 31, 2014, the institution had a debt of 3,000 rubles in favor of the company.

It also follows from the case materials that on September 16, 2014, the head of the company issued order No. 195 on conducting an annual inventory at Avtopritsep-KAMAZ OJSC, according to which it was necessary to draw up a schedule, create working inventory commissions, determine the operating procedure of warehouses and workshops during the removal of residues .

The composition of the working inventory commission for conducting an inventory of material assets in the institution and the timing of the inventory are determined by order of the company dated September 28, 2014 No. 1.

Based on the results of the inventory, PKU IK-11 compiled:

Inventory list (empty note) of inventories dated 10/01/2014 No. 1;

Comparison statement of the results of the inventory of inventories and inventory of inventories dated October 15, 2014 No. 1.

According to the minutes of October 25, 2014 No. 8 of the meeting of the working inventory commission, the following inventory results were approved in PKU IK-11:

A shortage was identified (materially responsible person Kulikov A.M.) in the amount of 163,731.87 rubles, in the amount of 1,708 commodity units;

A surplus was identified in the amount of 79,937.60 rubles (at market value) in the amount of 618 commodity units (attachment sheet).

In claim No. 093/653 dated August 13, 2015, the company asked the institution to transfer the amount of the shortfall to its current account specified in the agreement within 10 (ten) working days from the date of receipt of the claim.

In responses to the claim dated 09/02/2015 No. 26/11/14-8783 and dated 01/26/2015 No. 26/11/14-379, PKU IK-11 proposed that the company recalculate material assets in connection with the violations committed.

Without settling disputed legal relations before judicial procedure, the company filed a claim in court.

In this case, the non-return of customer-supplied raw materials is considered by society as a shortage arising during the execution of a contract within the framework of civil law relations.

At the same time, the legal qualification of the legal relations that have developed between the parties allows us to draw the following conclusions.

Under civil law, an agreement for the processing of customer-supplied raw materials (materials) is qualified as a contract agreement, since, based on the provisions of articles, and Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), the content of a contract agreement, as well as an agreement for the processing of customer-supplied raw materials, can be the manufacture, processing (processing) of a thing by one party (contractor) on the instructions of the other party (customer) with the transfer of the result of the work to the customer, who undertakes pay for the production (processing) of this item.

Since the disputed agreement contains the listed conditions, the court concluded that the parties had concluded a contract for the manufacture of products on the instructions of the customer from his materials.

A distinctive feature of an agreement for the processing of raw materials supplied by a customer is that the processor does not purchase raw materials (materials) from the customer and, accordingly, does not pay for it, but receives it for further processing. Moreover, the owner of the transferred raw materials (materials) remains the supplier. In addition, the processor does not sell the finished product, but transfers it to the customer.

In accordance with paragraph 1 of the article, the contractor is obliged to use the material provided by the customer economically and prudently, after completing the work, provide the customer with a report on the consumption of the material, and also return the remainder or, with the consent of the customer, reduce the price of the work taking into account the cost of the unused material remaining with the contractor.

Thus, in accordance with this rule, the circumstances of the case, which according to the law must be confirmed by certain evidence, cannot be confirmed in the arbitration court by other evidence.

Sufficiency of evidence can be defined as the presence of the required amount of information that reliably confirms certain circumstances of the dispute.

The absence of at least one of these signs is grounds for not recognizing the claims of the person participating in the case as justified (proven).

As evidence of a shortage of material assets in the amount of 1,708 commodity units in the amount of 163,731.87 rubles under the contract, the plaintiff refers to the inventory results, which are reflected in the inventory list of inventories dated October 1, 2014 No. 1, the comparison sheet of inventory results and inventory inventory of inventories dated 10/15/2014 No. 1.

To confirm the transfer of customer-supplied raw materials for processing, the company submitted reports on the production of products and the movement of raw materials.

At the same time, in order to eliminate possible negative consequences during the execution of the contract for toll processing, its parties must agree not only on the name and characteristics of the finished product, its compliance with the necessary technical requirements and standards, but also the name and quantity of raw materials (materials, components) to be processed.

In a controversial case, the corresponding obligation of the parties is provided for in clause 2.5 of the agreement, according to which raw materials, materials, components, cutting and measuring tools were to be provided by the supplier to the processor according to the agreed production program and according to approved standards, in accordance with the requirements of regulatory and technical documentation. According to clauses 2.7 of the agreement, the transportation of raw materials and components for trailed equipment is carried out by the supplier's vehicles at the expense of the supplier or, by agreement of the parties, by the processor at the expense of the supplier according to the specification agreed by the parties and the price agreement protocol (Appendix to the contract).

In this case, the company did not provide the court with evidence of the existence of a production program agreed with the processor, as well as approved standards that meet the requirements of regulatory and technical documentation that determine the required amount of raw materials (materials, components) to be transferred to the processor. The specifications agreed upon by the parties, indicating the required amount of raw materials for the purpose of manufacturing certain products of trailer equipment specified in the annex to the contract, are also not available in the case materials.

When concluding the previous contract No. 1 dated January 10, 2012 for the production of components and parts, the parties signed protocols for agreeing on prices for the provision of services and a statement of the company’s supply to the institution of raw materials, materials and components necessary for the manufacture of products.

Within the framework of this agreement, similar documents were not drawn up; the name and quantity of customer-supplied raw materials transferred by the customer to the processor were not agreed upon by the parties.

The court took into account that the list of supplies of raw materials, supplies and components, which were approved by the company and agreed upon by the institution in 2012, are not applicable to the terms of the disputed agreement, which provides for a different list of manufactured products. According to representatives of the defendant, the norms for writing off customer-supplied raw materials in 2014 were not agreed upon with the institution, and the company did not provide evidence to the contrary.

Since neither the terms of the contract nor any other evidence available in the case file allows us to determine the consumption rates of customer-supplied raw materials for the production of products agreed upon by the parties, it is not possible to reliably establish the ratio of the quantity and name of the customer-supplied raw materials supplied by the company and the customer-provided raw materials processed by the institution under the contract.

Moreover, in accordance with the documentation available in the case materials (balance sheets for the movement of parts, material reports on the shipment of raw materials), the supply of raw materials and production of products was carried out on a monthly basis. However, there is also no evidence of accounting for the carry-over balance of raw materials in order to establish the total amount of unconsumed materials upon completion of the product manufacturing process.

The argument of the public representatives that the volume of supplied raw materials exceeded the required number of parts is speculative.

There are no documents confirming the use by FKU IK No. 11 of fewer parts than were supplied to the institution, while the defendant fulfilled the obligation to process customer-supplied raw materials. At the end of the contract, the company did not file any claims against the institution regarding the volume of transferred products.

Also, the procedure for accounting for inventories, including customer-supplied material, is regulated by the provisions of PBU 5/01 “Accounting for inventories”, approved by Order of the Ministry of Finance of the Russian Federation dated 06/09/2001 No. 44n (hereinafter referred to as PBU 5/01) and Methodical instructions on accounting of inventories approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n (hereinafter referred to as Guidelines No. 119n).

Paragraph 156 of Guidelines No. 119n defines that customer-supplied materials are materials accepted by the organization from the customer for processing (processing), performing other work or manufacturing products without paying the cost of the accepted materials and with the obligation to fully return the processed (processed) materials, delivery of completed works and manufactured products.

Customer-supplied materials are accounted for in the off-balance sheet account “Materials Accepted for Processing.”

Paragraph 159 of Methodological Instructions No. 119n provides that the materials specified in paragraphs 155, 156, 158 of Methodological Instructions No. 119n are accepted for off-balance sheet accounting in the manner and on the basis of primary accounting documents provided for in paragraphs 44 - 54 of Methodical Instructions No. 119n.

The procedure for conducting an inventory of property and financial obligations of an organization and recording its results is defined in the Guidelines for the inventory of property and financial obligations, approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 (hereinafter referred to as Guidelines No. 49).

The main objectives of the inventory are: identifying the actual availability of property; comparison of the actual availability of property with accounting data; checking the completeness of reflection in the accounting of liabilities (clause 1.4 of Guidelines No. 49).

Before checking the actual availability of property, the inventory commission must receive the latest receipts and expenditure documents or reports on the movement of material assets and cash at the time of inventory. The chairman of the inventory commission endorses all receipts and expenditure documents attached to the registers (reports), indicating “before the inventory” on the “date”, which should serve as the accounting department’s basis for determining the balance of property by the beginning of the inventory according to accounting data (clause 2.4 Guidelines No. 49).

The inventory commission ensures the completeness and accuracy of entering into the inventory data on the actual balances of fixed assets, inventories, goods, cash, other property and financial obligations, the correctness and timeliness of registration of inventory materials.

Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons.

The amounts of surplus and shortage of inventory items in the matching statements are indicated in accordance with their assessment in accounting (clause 2.6-2.8 of Guidelines No. 49).

The timing of the inventory and the personnel of the commission involved for this purpose are determined by order of the head of the organization.

The absence of at least one member of the commission during the inspection serves as grounds for declaring the inventory results invalid (clause 2.3 of Methodological Instructions No. 49).

The inventories are signed by all members of the inventory commission and financially responsible persons. At the end of the inventory, financially responsible persons give a receipt confirming the commission’s inspection of the property in their presence, the absence of any claims against the members of the commission and the acceptance of the property listed in the inventory for safekeeping (clause 2.10 of Methodological Instructions No. 49).

If it is impossible for at least one of the approved members of the commission to participate in the inventory, he should be replaced, formalizing this by order of the manager.

The comparison statements reflect the results of the inventory, that is, the discrepancies between the indicators according to accounting data and the data of inventory records.

The amounts of surplus and shortage of inventory items in the matching statements are indicated in accordance with their assessment in accounting.

For valuables that do not belong to the organization, but are registered (those in safekeeping, rented, received for processing), it is necessary to prepare separate matching statements (clause 4.1 of Methodological Instructions No. 49).

In a controversial case, the court found that by order of September 28, 2014 No. 1 on conducting an inventory in the institution, a working inventory commission was appointed consisting of: the chairman of the commission - the head of the economic security group, V.I. Vinnitsky; members of the commission - chief dispatcher Ermakov V.D., leading specialist of PDO Kafanov K.A., leading accountant Popova O.V., chief technologist of PKU IK No. 11 Sainsus A.V. (who was not an employee of the company).

The object of the inventory is indicated: “all material assets located in FKU IK 17/11”, the date of the inventory is 10/01/2014, the reason for the inventory is order No. 195 dated 09/16/2014 on conducting an annual inventory in the company.

The results of the inventory are recorded in the inventory list (empty note) of inventories dated October 1, 2014 No. 1, in the inventory list of inventories dated October 15, 2014 No. 1, and the collation sheet of inventory results of inventories dated October 15, 2014 No. 1.

On October 25, 2014, the minutes of the meeting of the central inventory commission of society No. 8 were approved and signed.

According to written explanations of the acting deputy general director on safety of Vinnitsky V.I. dated November 24, 2015, in addition to him, Popova O.V., Ermolov V.D., Kafanov K.A. took part in the commission. and Sainsus A.V.

However, contrary to the requirements of paragraph 2.10 of Methodological Instructions No. 49, all submitted documents drawn up based on the results of the inventory were drawn up in the absence of one of the commission members - chief dispatcher V.D. Ermolov, since none of them contains his signature.

Having in the case materials copies of the stub of pass No. 441, one-time pass No. 441, control coupon No. 441, issued to V.D. Ermolov. institution, do not confirm the fact of presence of this person when checking material assets, which is the basis for invalidating the inventory results in accordance with the provisions of paragraphs 2.3, 2.10 of Methodological Instructions No. 49.

At the court hearing dated March 10, 2016 and March 11, 2016, the court questioned witnesses V.I. Vinnitsky and A.M. Kulikov. and Sainsus A.V., whose testimony was recorded in the minutes of the court hearing using audio recording.

Witness Kulikov A.M. explained that he did not take personal part in counting spare parts, since he was recognized interested party. Based on the results of the inventory, an inventory list (empty note) of inventories dated 10/01/2014 No. 1 was compiled, on title page which contains the signature of A.M. Kulikov as the financially responsible person. The inventory was compiled in early November 2014, the signature was recognized and confirmed by A.M. Kulikov. At the same time, his signature in the collation sheet of inventory inventory results dated 10.15.2014 Kulikov A.M. didn't admit it.

Witness Sainsus A.V. explained that during the period of the inventory in the institution, he held the position of chief technologist of the technical group of the Center for Labor Adaptation of Convicts, was not a materially responsible person, did not receive orders to participate in the inventory and sign documents related to the inventory from the management of the institution, and was not a member of the commission appeared. Inventory list No. 1 dated October 1, 2014 was signed by him for informational purposes.

Witness Vinnitsky V.I. explained that he was a member of the commission for the inventory of customer-supplied material, carried out on 10/01/2014. The recount of spare parts was carried out on the territory of the colony by prisoners, in the presence of A.M. Kulikov. The inventory was carried out in the production workshops of the colony, the results of the calculations were entered into the inventory sheet, which was drawn up on October 1, 2014 in the colony workshop, signed by members of the commission. The matching sheet and inventory list dated 10/15/2014 were compiled after the completion of the inventory. How does Kulikov A.M. and Sainsus A.V. signed for them, the witness could not explain.

Assessing the evidence presented in support of the claim, the court came to the conclusion that the inventory rules had been violated.

As follows from the explanations of the witnesses, as well as information from the inventory list dated October 1, 2014 No. 1, as a result of the inventory, the company’s details were actually recalculated in FKU IK No. 11, while incoming and outgoing documents or reports on the movement of material assets were carried out by a commission from the company’s accounting department and the financially responsible person of the institution was not requested.

In addition, as witness V.I. Vinnitsky explained, the recount of spare parts was carried out on the territory of the colony by prisoners, which also indicates violations of the inventory rules.

According to paragraph 3.27 of Methodological Instructions No. 49, when taking inventory of work in progress in organizations engaged in industrial production, it is necessary:

Determine the actual presence of backlogs (parts, assemblies, assemblies) and unfinished production and assembly of products in production;

Determine the actual completeness of work in progress (backlogs);

Identify the balance of work in progress for canceled orders, as well as for orders whose execution is suspended.

In connection with the inventory, the company did not provide documents from which it is possible to reliably determine the actual presence of units, parts and unfinished production and assembly products that are in production at FKU IK No. 11, to determine the actual completeness of work in progress (backlogs). The plaintiff did not justify how the balance of work in progress for orders, the execution of which was carried out by the institution during the inventory period, was taken into account.

At the same time, during the inventory period, as well as after it, the institution continued to carry out work under the contract and use the available customer-supplied material for the production of products, which is confirmed by acts of provision of services, invoices and invoices for November - December 2014.

Having assessed, in accordance with the article, the inventory lists and matching statements presented in the case materials, the court comes to the conclusion that the results of the inventory do not meet the principle of reliability of evidence, due to non-compliance with the procedure for its implementation established by Methodological Instructions No. 49, do not reflect the completeness and accuracy of the data about the actual balances of material assets.

Under such circumstances legal grounds The court does not have the capacity to recover from the institution losses in the amount of 163,731.87 rubles caused by the shortage.

During the consideration of the case, the defendant filed petitions for the falsification of Protocol No. 8 of the meeting of the working inventory commission of 2014 and the collation sheet of the results of the inventory of inventories No. 1 of October 15, 2014, and for a handwriting examination to determine the identity of the signatures in Protocol No. 8 of 2014 - Sainsus A.V., and in the matching statement dated 10.15.2014 No. 1 - Kulikov A.M.

In accordance with Part 1 of the article, in order to clarify issues that arise during the consideration of a case that require special knowledge, the arbitration court appoints an examination at the request of a person participating in the case, or with the consent of the persons participating in the case.

This provision is not mandatory in nature, but provides for the consideration of the petition and the court making a decision to satisfy or reject it. At the same time, satisfying the request for an examination is a right, not an obligation of the court.

Purpose forensics and obtaining an appropriate expert opinion regarding the authenticity of Sainsus A.V.’s signature. in minutes No. 8 of the meeting of the working inventory commission of 2014 and Kulikov A.M. in the comparative statement of the results of the inventory of inventories No. 1 dated October 15, 2014 would in no way affect the court’s assessment of the said evidence, would not have led to other conclusions regarding their evidentiary value, and, therefore, by rejecting the said petitions, the court did not find any violations rights and legitimate interests of the institution.

Guided by the articles of the Arbitration Procedural Code of the Russian Federation, the arbitration court

DECIDED:

refuse the claim.

The court decision can be appealed through the Arbitration Court of the Stavropol Territory to the Sixteenth Arbitration Court of Appeal within a month from the date of its adoption and to the Arbitration Court of the North Caucasus District within two months from the date the decision entered into legal force, provided that it was the subject of consideration arbitration court the appellate instance or the appellate court refused to restore the missed deadline for filing an appeal.

Judge V.L. Karpel

Court:

Plaintiffs:

Defendants:

Judicial practice on:

Judicial practice on the application of Art. 15, 393 Civil Code of the Russian Federation

Judicial practice on the application of Art. 393 Civil Code of the Russian Federation

Judicial practice on the application of Art. 702, 703 Civil Code of the Russian Federation

Judicial practice on the application of Art. 15 Civil Code of the Russian Federation

"Construction: accounting and taxation", 2010, N 1

Like your own, customer-supplied materials can be lost (due to damage, theft, etc.). In this regard, it becomes relevant the following questions. What documents need to be completed? How to reflect transactions in accounting and not make mistakes when calculating taxes? Readers will find answers to them in our article.

Let us agree that below, by “toller,” we mean the owner of materials transferred on a toll basis. Depending on the terms of the concluded contracts, they can be a developer, a customer, a general contractor (that is, any customer of work performed from customer-supplied materials). Accordingly, the contractor means any person (general contractor, contractor, subcontractor) who received and used such materials to carry out construction and installation work. By shortage we mean a shortage of materials in excess of the norms of natural loss.

Accounting with the dealer

The main financial department of the country, in Letter dated July 20, 2009 N 03-03-06/1/480, provides the following recommendations for dealers. If, during a reconciliation of the balances of customer-supplied raw materials, a shortage of customer-supplied materials was identified, which was voluntarily recognized by the contractor and compensated to the customer in cash based on the market value of the lost materials exceeding their book value, the accountant must do the following:

• for profit tax purposes, include the amount of damage caused into non-operating income on the date of its recognition by the contractor (clause 3 of Article 250, clause 4 of clause 4 of Article 271 of the Tax Code of the Russian Federation);
• at the same time write off the cost of missing customer-supplied materials as non-operating expenses;
• restore the VAT previously legally accepted for deduction in the part attributable to the cost of the shortage<1>;
• reflect the restored amount of VAT as part of other expenses associated with production and sales taken into account when determining tax base on income tax.

In other words, the supplier has the right to reduce income taxable to income tax in the form of the market value of lost customer-supplied materials by their book value and the amount of restored VAT (if the tax was previously accepted for deduction).

Let us emphasize once again that this is the official position of officials of the Ministry of Finance. In our opinion, the only thing you don’t need to agree with financiers on is the restoration of VAT that was previously accepted for deduction.

Let us remind you that the cases when the taxpayer is obliged to restore VAT are listed in paragraph 3 of Art. 170 of the Tax Code of the Russian Federation, and the situation we are considering (shortage) is not indicated in this norm. Therefore, the accountant has the right not to do this, however, the validity of this approach will most likely have to be proven in court. Keep in mind that judges support taxpayers in such disputes (see, for example, Resolutions of the FAS MO dated January 13, 2009 N KA-A40/12259-08, FAS UO dated January 28, 2009 N F09-10210/08-S2, FAS VVO dated June 29, 2009 N A17-2257/2008-05-21, etc.).

Before presenting possible correspondence of invoices for the supplier, we recall that in documents for the transfer of customer-supplied materials (usually the M-15 form is used, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a) it is necessary to indicate them market value. In the examples, we will assume that the actual cost of materials, at which they are listed on the seller’s balance sheet, is equal to the market value.

Example 1. In November 2009, the general contractor notified the contractor of the termination of the contract for overhaul and the need to return the remains of construction materials not used for the work.

In the same month, the contractor presented to the general contractor:

• Act No. KS-2 and Certificate No. KS-3, according to which the cost of work performed before the termination of the contract is equal to 1,180,000 rubles. (including VAT - 180,000 rubles);
• report on the use of materials received on toll basis, for a total amount of 550,000 rubles.<2>.

The general contractor approved all documents without comments.

The contractor also returned unused materials for a total amount of 240,000 rubles, acknowledging (in writing) a shortage of tiles in the amount of 35,000 rubles.

The management of the organization decided not to restore VAT on the cost of the shortage.

The parties agreed to offset the amount of the shortfall against the cost of construction and installation works performed by the contractor.

The general contractor made the final payment in December 2009, transferring RUB 1,145,000 to the contractor’s bank account. (1,180,000 - 35,000).

In the accounting records of the general contractor, operations are reflected as follows:

In this case, the periods of recognition of income and expenses in accounting and tax accounting coincide. Consequently, there is no obligation to apply PBU 18/02 “Accounting for corporate income tax calculations”<3>(of course, provided that the cost of materials is also the same).

<3>Approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n.

FYI. If the contractor refuses to voluntarily compensate for the cost of the shortage of supplied materials, the customer must go to court. If the appropriate documents are available, the arbitrators will oblige the contractor to pay not only the market value of the lost materials, but also interest for the use of other people's funds (based on Article 395 of the Civil Code of the Russian Federation). This conclusion is confirmed, in particular, by the Resolution of the Tenth Arbitration Court court of appeal dated December 24, 2008 N A41-13980/08.

Accounting with the contractor

Example 2. Let's use the conditions of example 1, adding to it.

The actual cost of the work handed over to the general contractor is 800,000 rubles.

S.S. was found guilty of the shortage of tiles. Vasiliev, with whom an agreement on full financial responsibility was concluded. The employee agreed to a monthly deduction of 20% wages to compensate for the shortage.

The accountant of the executing organization will make the following entries in the accounting accounts:

In tax accounting based on paragraphs. 13 clause 1 art. 265 of the Tax Code of the Russian Federation, non-operating expenses include the costs of compensation for damage caused by the organization. This rule allows us to take into account for tax purposes the contractor’s expenses to reimburse the supplier for the cost of customer-supplied materials that are missing or damaged during the execution of work (storage). The moment such expenses are incurred is the date the organization recognizes the debt to the vendor for damages (clause 8, clause 7, article 272 of the Tax Code of the Russian Federation). The amount of shortfall recognized by the employee is included in non-operating income. Therefore, in this case, the procedure for reflecting income and expenses in accounting and tax accounting is the same, therefore, there is no need to apply the norms of PBU 18/02.

In the example we considered, the contractor was able to identify the culprit of the shortage, who also voluntarily agreed to compensate for the shortage in full. However, events do not always develop so favorably for the enterprise. Often the shortage has to be attributed to financial results (losses). In particular, this will happen if:

• the perpetrators have not been identified (the source of writing off the entire amount of the shortfall will be the debit of account 91-2 “Other expenses”. According to the Ministry of Finance (Letter dated 06/08/2009 N 03-03-05/103), the entry is made on the date the investigator made a decision to terminate the criminal affairs);
• the financially responsible person refused to voluntarily pay off the damage, and the court refused to satisfy the organization’s claim (the cost of the shortage is reflected in full in the debit of account 91-2 at the time the court decision enters into legal force);
• the guilty person bears limited financial liability, that is, the organization has the right to recover from an employee an amount not exceeding his average monthly earnings (the difference between the amount of the shortfall and the amount to be recovered from the employee is debited to account 91-2);
• the employer released the perpetrator (in whole or in part) from the obligation to compensate for damage (the corresponding amount of damage is written off as other expenses).

Note. Suspension of a preliminary investigation in a criminal case in cases where a suspect or accused has been identified cannot be a basis for including the cost of stolen property in non-operating expenses (Letter of the Ministry of Finance of Russia dated 06/08/2009 N 03-03-05/103).

If the debtor employee quits, the amount of outstanding damage is written off as other expenses:

• on the date of entry into force of the court decision, if the arbitrators refused to recover damages;
• upon expiration limitation period(three years), if the company did not file a claim in court.

Note. Let us remind you once again that everything we stated above is true only in relation to shortages in excess of the norms of natural loss. Therefore, having identified the shortage and established the exact amount of missing materials (based on the inventory), the accountant must calculate the natural loss for the storage period. The shortage of customer-supplied materials within the limits of natural loss norms is not reflected in the contractor. The dealer writes it off and attributes it to the cost of construction.

O.E. Klochkova

Journal expert

"Construction:

accounting

and taxation"