Order to appoint an inventory commission form. Registration of inventory of fixed assets

To actually reflect the presence of balances for different groups of inventory items at enterprises of any form of ownership, such a check as an inventory is periodically carried out. It can be carried out in connection with various circumstances, but only for a certain group of people. And this is a very important aspect in the inventory regulations. And further about what an inventory commission is and how it is created in an organization.

To carry out an inventory in an organization, an inventory commission is created without fail, without which further inspection is impossible. Such a group is not created for one check, but is a permanent operating group, which is entrusted with the responsibility for the constant provision of inventory. Such an inspection group consists of certain persons, among whom must be:

Representatives of the management staff, for example, manager, deputy director, financial director, etc.;
Accounting representatives. Both the chief accountant and ordinary specialists can participate;
Other specialists.

The appointment of an inventory commission is approved only by the manager himself, who signs the order to create a permanent inventory commission. And at the discretion of the manager, it is possible to include a variety of attracted specialists in the group. By the way, the law does not prohibit the involvement of third parties who can also take part in such an audit.

Important: the formation of an inventory commission; its composition does not provide for the inclusion of materially responsible persons in the group. It is unacceptable.

Many people are concerned about another question: how many people should be in such a group? There is no regulated quantity, so the inventory commission can consist of an unlimited number of subjects. But, as a rule, it is not recommended to create a group of less than three or four people.

Order: features of drafting

The order to create an inventory commission has its own regulated form, which the enterprise must adhere to. Of course, the chief accountant has the authority to modify such a form, but without changing its essence.

The order on the creation of an inventory commission (SAMPLE) indicates that the document must reflect:

For what period is such a composition of the permanent commission approved (for example, for 2017);
The responsible person who is entrusted with the implementation of this order is indicated;
The composition of persons who are included in this group with clarification of their positions is indicated;
Signature of all officials who are included in this group;
Number and date of signing the order.

This order to create an inventory commission sample can be modified, for example, the frequency of inventory is specified, the place of provision is indicated, for example, for each storage location of inventory items, different commissions with different composition can be created. But the most important thing is that the order on the appointment of an inventory commission is confirmed by the sample: the order must be signed by all members of the group, they must be aware of this before the inventory begins. If the document is not brought to the attention of the participant “under signature”, then:

Or the order itself will be considered invalid;
Or a participant who does not sign the document may not take part in the inspection.

Thus, as the inventory commission confirms the sample order, the document is quite simple, it does not require special regulations and can be drawn up in any form. The main requirement is the presence of the required details: number, date and signatures.

A permanent commission is a type of collegial body created at an enterprise for an indefinite period. How to correctly issue an order to create a permanent commission, read the article.

From the article you will learn:

Why is a permanent commission needed?

Any commission - temporary or permanent - is created under the head of the company and is a collegial advisory body.

“Collegiate” means that it consists of several people who are colleagues, that is, employees of the same company.

“Advisory” means that this body does not make any decisions and advises the manager on what to do in a given situation.

All types of commissions are created by order for the main activity. Temporary - for a specific period, permanent - for an indefinite period.

Both temporary and permanent commissions have a board: a chairman and a secretary.

The activities of a permanent body are regulated by regulations, for example, the Regulations on the Inventory Commission or the Regulations on the permanent commission for writing off material assets.

A permanent commission has the same status as a committee or council. Members of a collegial body gather to solve specific problems. Such tasks may include employee certification, inventory, write-off of material assets, accident investigation, etc.

Who can be included in the standing commission

The permanent commission includes company employees related to the tasks that this body will solve. Employees must have the necessary education, qualifications and experience. As a rule, these are high-level specialists who have authority among colleagues and management.

Sometimes outside experts are invited to participate in meetings of the advisory body. For example, in cases where questions relate to new equipment, high technologies or specific objects.

The chairman of the permanent commission draws up a work plan and is responsible for carrying out activities.

The secretary of the body is responsible for document support of activities.

Each specialist included in the commission must be mentioned in the order of the head on the creation of this body.

Who draws up the order

The text of the order on the permanent commission is drawn up by the secretary of the organization. The order is approved and signed by the head of the organization. Without a signature, the order will not have legal force.

Is it possible to do without an order?

Sometimes organizational leaders underestimate the role of this advisory body. They believe that an oral order to create a permanent commission is sufficient and that it is possible to do without issuing a special order.

This will lead to the decisions of the permanent commission losing their legitimacy.

The work of the commission is assessed by inspection bodies of different departments - the tax service or the labor inspectorate. Illegal activities by an elected body will result in penalties.

It is important not only to document the work of the collegial body, but to monitor it at all stages.

Basis and rationale for the order

Any administrative document on the main activity has a basis and justification. The basis is a reference to the document or normative act that initiates the issuance of the order. Justification is an objective reason for its publication.

The basis for the order to create a permanent commission is a reference to the legislative norm that regulates the activities of collegial bodies of this type. For example, an order to create a permanent inventory commission may begin like this:

In accordance with paragraph 2.2 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

The reason for creating a permanent inventory commission may be:

...for the purpose of conducting an inventory of property, financial assets and liabilities in 2018.

How to draw up an order to create a commission

Unified forms of primary personnel and accounting documents, mandatory for use until 2013, were canceled in 2018. For this reason, the form is developed by each company independently.

The document is drawn up either in free form or according to a template approved by the company’s local regulations.

Each administrative document contains a number of mandatory details:

Registration number.
Date and place of publication.
The name of the company where it was published.
Document title. For example: “Order on the creation of a permanent inventory commission.”
Reference to the norm of law that became the basis for the publication.
Rationale.
List of commission members.
Link to the Regulations on the Permanent Commission.
Instructions for commission members or a link to it.
Information about the person responsible for executing the order.

Rules for writing text

Preamble or stating part. Here is the basis and justification for the administrative document, which we have already discussed. Examples of justification:

In order to conduct an inventory of property...
In pursuance of the order of Temp LLC dated April 23, 2018 No. 4897 to conduct an examination of the value of documents...
In order to prevent industrial injuries...

Administrative part. In the first paragraph after the word “ I order"follows a management decision. For example: " create a permanent inventory commission” and its composition is immediately given.

The list of commission members should begin with the board: chairman and secretary.

The format of the list items is as follows: employee position, full name, status in the body (chairman, secretary, commission member). The validity period is not specified in this case. Sometimes the start date of the work of the collegial body is given. If it is not specified, then such a date is considered to be the date of issue of the order.

R decision to approve the Regulations on the commission.
U approval of the Instructions for members of the commission. The text of the instructions can be included in the order in the form of tasks that participants receive, or can be issued in the form of a link to the corresponding document.
Responsible for order execution. This may be a company official (for example, deputy head for labor protection) or the manager himself:

I reserve control over the execution of the order..

Sample order for the creation of a permanent commission:

Rice. 1. Order on the creation of a permanent inventory commission

How to issue an order to create a permanent commission

In 2018, the legislation does not impose uniform requirements for the preparation and execution of an order form for the creation of a permanent commission. It can be submitted in both printed and handwritten form.

Most often, the document is drawn up on the organization’s letterhead, but this is not a mandatory requirement. It can be compiled on a standard A4 sheet.

The main requirement for registration is the signature of the head of the organization or deputy, if he has the authority to act on behalf of management.

Since 2016, the presence of an imprint of the organization’s main seal is not a mandatory requirement for the execution of administrative documents of legal entities. However, such a norm may be prescribed in the company’s local regulations. In this case, the document is certified by a seal.

The order is issued in one copy and registered in the company's internal documentation journal.

A permanent commission is created for an indefinite period. The activities of the body are regulated by the Regulations on the Commission. The commission is created by order of the head of the organization. The presence of an order is mandatory, otherwise the commission’s activities will be considered illegal. The order form is free.

It is imperative to issue an order to conduct an inventory. This is the first document that must be completed before starting the procedure.

The order for an inventory of inventory items must indicate its reasons, the composition of the commission, the property subject to inspection, as well as its start and end dates. Members of the inventory commission must be listed by name and indicating their positions. Be sure to select the chairman of the commission. The document is approved by the head of the organization and signed by all members of the inventory commission.

You can develop the appearance of the order yourself, but it is easier to use a ready-made form. Perfect fit unified form INV-22 “Order to conduct an inventory”. It was approved by Resolution of the State Statistics Committee of Russia No. 88 of August 18, 1998.

Sample order for inventory

You can use the completed sample inventory order that we have prepared. It can be downloaded below. To do everything correctly, open the sample inventory order and fill out the form by analogy.

Download a sample of filling out an order to conduct an inventory INV-22

Order to conduct an annual inventory. Sample

The annual inventory is carried out before the annual preparation of financial statements, no earlier than October 1 of the current year. The sample order for inventory before the annual report is not much different from others. Usually they use the same INV-22 form, only indicate the appropriate reason.

Download a sample order for an annual inventory

Reasons for inventory in the order

Depending on the reason for which the inventory is planned, the reasons for the inventory are indicated in the order. Let’s say the procedure will be carried out in connection with the transfer of property to an organization for rent. Then in the column “Reason for inventory” in the order you can write: “Preparation for the transfer of property to the organization for rent.” If this is an annual inventory, then the wording will be: “Preparation for the preparation of annual financial statements.” This is exactly what is shown in our sample above. Similarly, the reasons for inventory are prescribed in the order for all other cases. The most popular option is “Control check”.

An order to carry out an inventory is an administrative document of the company, which contains instructions on why, within what time frame and with what forces this event should be carried out. We will tell you in detail how to correctly draw up a document.

An inventory is needed by a company to check what assets it actually has and what the status of its financial obligations is. This event is carried out according to certain rules in several stages. But first, you need to issue an order to conduct an inventory.

When to check

An inventory order (2019 sample) is usually drawn up by order of the manager on a scheduled or unscheduled basis. The person responsible for this is the chief accountant or another accounting employee, and if he is ill or absent, a person authorized to maintain accounting records.

Inventory is required in several cases (clause 27 of the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n):

before preparing annual reports;
when changing financially responsible persons, including those associated with the transfer of property to third parties;
after emergency situations - fires, floods, other disasters;
upon detection of theft or damage to property.

How to draw up an order for inspection using form No. INV-22

A sample order for conducting an inventory was developed and approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88. This is form No. INV-22. It must be used regardless of what the proceedings involve, whether they are full or partial, whether they have been planned in advance or will take place unexpectedly.

The 2019 inventory order contains:

the specific purpose of the conduct is an inventory of goods, fixed assets, assets, receivables, and all property;
listing the divisions of the organization where the inspection will be carried out, for example, only in a warehouse or in another department, throughout the company;
period and duration of the event - from what date to what date, when to provide the results of verification actions;
composition of the commission, including full name its chairman - it may include not only company employees who are able to assess the state of property and liabilities, but also third-party auditors;
information about the order: its date, number, information about the manager who signed the order.

Once the establishing document has been prepared, it must be recorded in a journal to record control over the implementation of such decisions. The corresponding register form can be taken from Goskomstat Resolution No. 88 - form No. INV-23. This is not necessary; the company can develop its own version of the magazine, but for convenience you can use the template proposed by officials.

It is important that all employees listed in it are familiar with the order. They can put their signatures directly on the sheet containing data on the upcoming inspection, or on a separate sheet of familiarization with the document, which is filed with the order.

The intention to compare goods, inventories, and valuables on paper and in reality must also be notified and signed by the financially responsible persons of the department where the reconciliation is being carried out.

Example: how to draw up an order for an inventory of material assets (2019 sample)

Step 1. In the appropriate fields, enter the name of the organization (IP), indicate OKPO, specify the order number and the date of its preparation.

Step 2. We fill out the “body” of the document, specifying what kind of event is being held and which employees are participating in it. When listing, it is allowed to abbreviate the names and patronymics of employees.

Step 3. We indicate what exactly needs to be checked and in which department, we explain the reasons why it is necessary to compare actual stocks, valuables, goods and those indicated in the documents. At the same time, we enter the start and end dates of the property condition analysis procedure.

Step 4. The last thing is to determine the last date for submitting the report based on the results of the reconciliation, and also sign it with the manager who appointed the inspection.

This is what a completed order looks like.

Drawing up an order in any form

An order to conduct an inventory can be drawn up in any form. However, there is a list of information and details that must be indicated in the official document:

company name;
date of preparation and document number;
objects and purpose of the inspection;
list of departments involved;
period;
deadlines for providing results;
composition of the commission indicating the last names, first names, patronymics and positions of each of its members;
last name, first name, patronymic and signature of the manager.

Inventory and registration of its results

The verification consists of comparing and contrasting the actual volumes of values with those recorded in the primary documents. Therefore, first, the commission members get acquainted with the inventories of existing valuables, goods, and supplies. They then compare the assets on hand to what is on paper.

At the end of the counting and comparison procedure, the commission members draw up documents containing the results of the inspection. Most often this is not one document, but several. Thus, the identified discrepancies are recorded in the results sheet. As a template for such a document, you can use form No. INV-26 from Resolution of the State Statistics Committee of March 27, 2000 No. 26.

Documents for recording the results of the inventory are drawn up after it is completed. For example, if your organization carried out an inventory before drawing up annual reports in December 2018, then you can draw up documents based on its results as early as January 2019. If a discrepancy is identified between the actual data and accounting data, then they must be recorded in the reconciliation statement. A separate comparison sheet is drawn up for objects in custody or leased objects.

The accountant must draw up a matching statement in two copies. One of them will be kept in the accounting department, the second will be transferred to the financially responsible person.

Later, the results are discussed at a special meeting of the permanent inventory commission, which is the basis for drawing up a protocol. There is no approved form for the protocol, so the main requirements are to correctly indicate the data from the order on the initiation of control measures, about the members of the commission, and the discrepancies identified. If there are no discrepancies, this must be documented. The commission also puts forward proposals to capitalize, write off identified surpluses (deficiencies), and reflect them on the balance sheet. In addition, other initiatives can be recorded in the protocol, for example, strengthening security in order to avoid theft in the future. So, the list of final documents may contain the following documents:

a statement of records of the results identified by the inventory;
comparison sheet of inventory results;
a comparative statement of the results of the inventory of valuables owned by the organization;
a comparative statement of the results of the inventory of rented objects;
inventory list;
explanatory letter.

Summarizing

So, after the commission has finished taking inventory, a meeting should take place. During it, the main results and identified discrepancies are determined. The cause of the discrepancies and ways to correct the situation must also be established. Based on the results, minutes of the meeting are drawn up. Typically, this document has the following structure:

name of the company indicating the organizational and legal form;
the name of the unit where the inventory was carried out;
name of the document - protocol of the inventory commission;
list of commission members indicating surnames, initials and positions;
description of the test results;
list of speakers at the meeting;
decision;
conclusion of the commission;
identified violations (if any);
those responsible for the violation, indicating their surnames, initials and positions;
information about measures to eliminate violations;
signatures of the chairman and all members of the commission;
applications.

As an illustration, we will give a fragment of the protocol.

To easily draw up such a document, you can download the sample minutes of the meeting attached to the article.

The following documents may be attached as attachments to the minutes of the meeting:

acts and inventories of the inventory carried out according to INV forms for each materially responsible employee, facility, warehouse or division;
list of products unsuitable for further use;
a list of missing or excess products with an indication of price;
explanatory notes from financially responsible employees or other officials.

We would like to add that at the meeting the commission must make the following proposals:

on the timing and methods of eliminating shortages, as well as on conducting internal investigations (if a shortage is detected);
on the continued use of outdated and unsuitable products for subsequent use;
other proposals regarding work with inventory items.

If no violations were found during the inspection, then there is no need to draw up an inventory protocol.

Based on such a protocol, the manager issues an order based on the results of the inventory, a sample of which can be downloaded for free below.

Order based on inventory results

This document necessarily reflects the management’s “reaction” to the proposals of the commission members, as well as specific instructions on what needs to be done: - conduct an additional inspection, punish the perpetrators, introduce additional security measures. The manager may retain control over the execution of orders. Let's take a closer look at the structure of the order. This order, like a similar administrative document, must be drawn up according to certain rules. Its structure should contain the following points:

name of the organization and its legal form;
details (the most convenient is to use a letterhead);
date and order number;
preamble, which lists all the documents regulating the inventory (inventory acts, matching and accounting statements, audit protocol);
order part.

The last part of the order should reflect the following points:

the results of the inspection are subject to approval;
it is necessary to indicate the requirement to resolve discrepancies identified during the inventory and recorded in the relevant documents;
an employee is appointed, usually from the accounting department, who is responsible for fulfilling the requirements of this order related to the elimination of discrepancies previously identified during the audit;
an employee is appointed responsible for monitoring the implementation of the orders recorded in the provisions of the order on summing up the results.

After the order is signed by the first person of the company, the form is handed over to the responsible employee who is authorized to familiarize the designated employees with the provisions of the order against signature.

Inventory is one of the organization's tools for monitoring its values and obligations. Inventory is carried out at the enterprise annually to adjust accounting information. Carrying out an inventory and recording its results are approved by orders of the head of the organization.

Inventory procedure

The inventory regulations are approved by the Methodological Instructions for Inventory (approved by Order of the Ministry of Finance No. 49 of June 13, 1995). The obligation to conduct an inventory annually is established by the Federal Law “On Accounting” No. 402-FZ dated December 6, 2011. The rules for conducting an inventory and recording its results are established in each organization independently and are fixed by orders of the director.

Inventory is a procedure for auditing an enterprise's property, valuables, liabilities and comparing it with accounting data. Inventory results allow you to adjust accounting information and tax obligations. Identification of inventory results occurs in several stages.

Initially, the head of the organization announces the start of an inventory at the enterprise and approves the inventory commission. The commission may include:

members of the administration, representatives of the organization’s management;
chief accountant, his deputy, accountant for a certain area of the enterprise;
other employees of the organization who are specialists in certain fields (for example, a lawyer, a financial department employee, etc.).

The commission does not include persons responsible financially, but they are present during the audit. The inventory commission must consist of at least two people. She will be responsible for documenting the inventory results.

Before carrying out the audit, the commission must have the latest receipts and expenses documents. They allow you to record balances before starting the inventory. Receipts from persons financially responsible record the delivery of all expenditure and receipt documents to the accounting department and mean that the assets for which they were responsible were capitalized, and those that were no longer in use were written off.

In the course of its activities, the commission examines the property and liabilities designated by the head.

Registration of inventory results

Based on the results of the inventory, the commission enters the information obtained during the procedure into inventory records (acts). Persons financially responsible are required to attest to the information reflected in the acts (inventories). This is how they confirm their presence during the audit.

To analyze the results of the inventory, the information obtained during the inventory is compared with accounting data. In case of detection of shortages or identification of surpluses, a matching sheet is filled out. It records discrepancies discovered during the audit; data on property or obligations for which there are discrepancies is entered into it. To summarize the inventory for each of the study areas, there is an established form of inventory and statement (for example, inventory list of fixed assets INV-1 and comparison sheet of inventory of fixed assets INV-18).

After comparing inventory and accounting data, a meeting of the inventory commission is held. During the meeting, the results of the inventory are determined, and options for resolving the detected inaccuracies are proposed. The outcome of the meeting is the minutes. The fact of the absence of discrepancies or their presence and the methods of reflection in accounting are recorded in the statement of results. The recommended form of the INV-26 statement is established by Resolution of the State Statistics Committee of March 27, 2000 No. 26.

The protocol and statement are transferred to the head of the organization. Based on the results of their consideration, a final decision will be made.

Order based on inventory results (sample)

The head of the enterprise reviews inventory acts, comparison sheets, minutes of the commission meeting and a record of the results that were obtained during the audit. Based on these documents, the director makes a final decision regarding the inventory results and approves it with an order on the inventory results.

The order indicates the name of the organization, its organizational form, the date of the order, and lists the documents that guide the director when making a decision. The order approves the results of the inventory, appoints the executor of the order and the person responsible for monitoring its execution. A mandatory requirement for the order to approve the inventory results is the procedure for eliminating discrepancies identified during the audit. The manager’s order is signed by him and also endorsed by the accountant to confirm familiarization. The order is sent to the accounting department for execution. This document will serve as the basis for accounting actions in terms of writing off arrears as losses or capitalizing surpluses at a set price.

sample order for approval of inventory results

Why do inventory results need to be documented?

Documents drawn up based on the results of the inventory are primary. They are used to verify the completeness of accounting records and the reliability of the information reflected in them. The use of documents allows the inventory commission to draw a conclusion about how well the inventory results correspond to the accounting information. Based on the results of the audit, a significant deviation of real data from those reflected in accounting may be revealed.

If shortages are identified, documenting the inventory results makes it possible to confirm the guilt of the person financially responsible and to recover from this person losses that are justified and supported by documents.

Recording and documenting inventory results are essential conditions that play an important role both within the enterprise and in the event of questions arising from the tax authorities.