Inventory protocol - recording the results (2020-2021)

How does IR work?

The procedure for conducting an inventory is regulated by Methodological Recommendations, which were approved by Order of the Ministry of Finance No. 49 of June 13, 1995.

The IC operation scheme consists of the following stages:

formation - the IC is formed by an order issued and signed by the head of the organization or a person authorized by him;
checking the availability of valuables, recording the results in inventories and verifying the data obtained with those stated in the organization’s documents; if more is revealed than stated in the documents, a surplus is recorded; if less, a shortage is recorded;
holding a final meeting of the EC, at which inventory records are reviewed and the results obtained are analyzed; the results of the meeting are documented in writing, this document is approved by the head of the company.

Here is a sample of filling out the commission’s conclusion in the inventory list:

Order on the creation of an inventory commission: sample

In the course of their activities, organizations must conduct inventories. This is necessary to verify the actual existence of the company’s property and liabilities.

To carry out an inventory, an inventory commission is created in the organization. It is approved by order of the director of the company. This order must be formatted as follows:

The full name of the institution is indicated, indicating the organizational and legal form.
Then the number of the order to create an inventory commission is written down.
Then be sure to indicate the date and place of drawing up the document.
After this they write that the order was drawn up in accordance with the methodological recommendations of the Ministry of Finance for conducting inspections required this year.
Then follows the text of the order:

I order the creation of an inventory commission with the following composition: the positions, surnames, first names and patronymics of the chairman and all members of the commission are indicated.
Assign the following obligations to the commission: conduct an inventory of the company's assets and liabilities in accordance with the inventory schedule for the current year;
timely and correctly document inventory results;
ensure the accuracy and completeness of entering into the inventory information about the balances of inventories, products, money, fixed assets, as well as other property and liabilities.

After this, the chairman and all members of the commission must confirm their familiarity with the order. To do this, they affix their signatures.

A sample order for the appointment of an inventory commission is given below:

Sample order for the creation of an inventory commission

What is reflected in the protocol

The list of what to write in the conclusion of the inventory commission is as follows:

name of company;
the composition of the EC, indicating the positions of its members and the chairman;
results: whether the result corresponds or does not correspond to that stated in official documents, whether there are shortages or surpluses;
when deficiencies or surpluses are identified, the fact of requesting explanations from the responsible person and the content of the explanations, if the EC received any, are recorded;
conclusions and decisions made, including the need to approve the deficiency or surplus and assign responsibility to a certain person.

When is an inventory protocol needed?

The main regulatory document regulating the inventory is 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 No. 49.
Experts of the reference and legal system "ConsultantPlus" examined the most complex issues that arise during the inventory, in a ready-made manner decision. To view it, use free online access to the system.

The inventory protocol is indirectly mentioned only in paragraph 5.3 of the instructions. There we are talking about explanations when identifying deficiencies. Thus, from a literal reading of the document, we can conclude that a protocol needs to be drawn up only if deviations were discovered during the inventory.

However, usually a protocol is drawn up in any case. This document summarizes the results of the inventory and contains decisions made based on its results. In addition, situations where no deviations are found at all based on the results of the inventory are extremely rare in practice.

Inventory results report: design features

Form No. 0504835 is drawn up on the basis of completed inventory records. The act consists of three parts:

header with the name and code of the document, the name of the entity that executed the act, the date of preparation;
the content part, where a block of information about the inventory is recorded. It lists the members of the commission, the objects of the inspection and its results;
the formal part, i.e., the signatures of the members of the inventory commission with a transcript of the signatures and an indication of positions.

The completed document is submitted for approval to the head of the institution or government agency. The inventory results report is a fairly convenient and understandable form that summarizes the results obtained.

Algorithm of actions

Let's consider the procedure in the form of a step-by-step algorithm.

Step 1. Draw up minutes of the meeting.

Step 2: Remind team members that they are responsible for ensuring that all data is accurate, reliable, and documented.

Step 3. Sign the document drawn up from all members of the EC, starting with its chairman.

Step 4. Submit the signed document to the head of the enterprise for review.

Step 5. Wait for the manager’s decision, which will be drawn up in response to discrepancies identified during the inventory.

Step 6. Submit all materials of the IC work to the accounting service of the enterprise (the results of the audit are reflected in the accounting and reporting of the company based on the order of the head of the enterprise).

Sep 10, 2019adminlawsexp

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Formation of the commission, its tasks and responsibilities

Inventory is one of the ways to check the actual availability of material assets and assets at an enterprise. Responsibilities for maintaining such control are assigned to a special working group called the “inventory commission”.

The main tasks of the commission:

Carrying out inventory.
Participation in identifying the results of control activities.
Preparation of documentation based on the results of the inspection.

There are three types of inventory commissions: permanent, working and one-time.

The formation of the commission is carried out on the basis of an order from the director of the company, for which a unified form No. INV-22 has been developed (Decree of the State Statistics Committee No. 88 of 1998). It may include any employees.

The inventory order reflects the following information:

list of commission members and chairman by name;
what property needs to be checked;
reasons for control activities;
timing of the procedure;
time for submitting documentation based on the results of the inspection.

The reasons for inventory taking can be a change of financially responsible person, revaluation of values, etc.

Typically, members of the working group are:

representatives of the enterprise administration;
accounting staff;
other specialists (engineer, lawyer, etc.).

The composition of the working group is approved by the head of the company and must include at least two members.

Note! Financially responsible persons cannot accept membership in the inventory commission, despite the fact that their presence during control activities is mandatory.

At the end of the procedure, the inventory commission will determine the results of its implementation and develop ways to eliminate the identified gaps. The final document of the meeting is the minutes.

Summarizing

The protocol of the inventory commission is a summary act that confirms and summarizes the results of its work. It records the results of control activities carried out and decisions taken on them. Therefore, it is recommended to formalize it not only when discrepancies or violations are identified.

Upon completion of the inventory actions, the following final entries are made in the journal for monitoring the execution of inventory orders:

Completion dates of the procedure upon the fact and upon order.
The final amounts of identified shortages and identified surpluses.
Date of approval by the manager of the inspection results.
Date of taking corrective action: elimination or transfer of the case to an investigative body.
A note on the repayment of shortfalls, if any.
Capitalization of discovered surpluses.

At the stage of summing up the results of the audit, when a clear picture is emerging, the manager issues an order to approve the results achieved. It is the basis for collecting damages from guilty employees and entering relevant information into accounting registers.

At the same time, the accountant posts the final indicators on the statement of results (form INV-26): shortages, surpluses, damaged valuables, misgrading, amounts of natural loss and in excess of its norms, as well as write-offs from guilty parties.

The document is signed by all participants in the procedure. Only after complete registration of the inventory results do legal grounds appear for the recovery of identified losses. This completes the inventory process.

So, checking the compliance of the actual state of material assets at the enterprise with the accounting indicators of the accounting department is carried out by the inventory commission. Based on the results of control activities, a protocol is drawn up on a simple form. The document serves as confirmation of the presence of deficiencies, surpluses, violations or their absence and is subject to approval by the head of the organization.

Cases of invalidation of inventory results

There are several cases when inventory results can be invalidated:

the director’s order does not contain a statement regarding the composition of the commission;
not all members of the commission are present during the inventory;
unauthorized citizens gained access to inventory documents;
members of the commission did not put their signatures on the inventory lists;
there were mistakes and blots made when filling out the documents;
the financially responsible person was not present during the inspection;
the order to conduct an inventory was issued incorrectly;
the order of paperwork was violated.