Reasons for the write-off of fixed assets in the library. Write-off of the library fund. Labeling in libraries
The institution plans to write off the library fund. The write-off will include fiction, methodical literature, didactics, textbooks. What documents currently exist that regulate the write-off of the library fund? Who will be the measure for writing off - an outside expert commission, its own internal commission for the receipt and disposal of non-financial assets, a librarian? What are the standard terms for storing educational literature: textbooks, manuals, didactics. Fiction? How to understand that a particular book is really old?
Answer
Answered by Natalia Kuznetsova, expert
1) Libraries must ensure the accounting, acquisition, storage of the library fund in the manner established by the Ministry of Culture of Russia (). This order is defined.
Like all fixed assets, library funds are subject to an inventory, which is carried out in accordance with the approved ones.
After registering waste paper, an institution can hand it over to specialized organizations - recycling points (Approved Procedure).
2) Accounting for the receipt of documents in the fund is carried out differentially, by dividing them into documents of long-term and temporary storage (). The terms of storage can be set by the commission on the receipt and disposal of assets.
3) See the rationale for more details.
Rationale
Sergei Razgulin, Acting State Councilor of the Russian Federation, 3rd class
Stanislav Bychkov, Deputy Director of the Department of Budget Methodology of the Ministry of Finance of Russia
How to register and account for the liquidation of fixed assets
Over time, fixed assets physically wear out and become morally obsolete. If the object is impossible or its further use is not economically feasible, then it is written off from the register ().
When fixed assets are liquidated
Typically, fixed assets are liquidated and derecognised under the following circumstances:
- the property is morally obsolete and physically worn out;
- an accident, natural disaster or other emergency has occurred;
- in case of theft or shortage of components and assemblies, without which the use of property is impossible, and their replacement is inappropriate;
- damage to property is detected;
- the object is under reconstruction, when part of the object is being liquidated.
Such rules are established by the Instructions to the Unified Chart of Accounts No. 157n.
Often, all this is revealed during the next or unscheduled.
Before you liquidate property that is impossible or unprofitable to use, you will have to follow a number of procedures and fill out the necessary documents. Usually, the write-off of the fixed asset is drawn up in the following sequence:
- a financially responsible person brings to the attention of management information about the need to write off a fixed asset (for example, a memo);
- (or gives an opinion on the inexpediency of decommissioning the object);
Liquidation Commission
A decision to write off a fixed asset can be made after the commission has carried out a number of activities. Namely:
- will inspect the fixed asset (unless, of course, it is stolen and is available);
- assess the possibility of further use and the feasibility of restoring the object;
- will establish the reasons for the liquidation (physical and moral deterioration, accident, natural disasters, etc.);
- identify the perpetrators if the object is liquidated before the expiration of the standard service life due to someone else's fault;
- will determine whether it is possible to use individual components, parts or materials of the liquidated fixed asset.
After all the procedures, the commission must, as well as documents for agreement with the parent organization.
With regard to federal property, such a procedure is established by the provisions approved.
Documenting
If the commission has established the need to liquidate the fixed asset, it draws up an act on the write-off of property. The act is drawn up on the following standard forms:
- when decommissioning vehicles;
- according to the write-off of soft and household inventory;
- according to when writing off the literature excluded from the library (with the list of excluded literature attached);
- on the write-off of other fixed assets (except transport).
The listed forms contain the requisite "conclusion of the commission", in which you need to specify the object (the result of the inspection results).
The act drawn up by the commission must be approved by the head of the institution. When writing off federal property - immovable or especially valuable movable - the head approves the act after its agreement with the founder. It is possible to carry out the activities provided for in the act (dismantling, dismantling, dismantling, disposal, etc.) only after its approval. Dismantling and dismantling of fixed assets before the approval of acts on their write-off is not allowed.
Situation: how to justify the write-off of fixed assets in cases of their moral or physical deterioration
The write-off of a worn-out fixed asset can be justified by indicating in the write-off documents that the further use of the property or its repair is impossible or impractical.
Confirmation of moral or physical deterioration can be given in. If there is no need for technical expertise, write off the object on the basis of the decision of the liquidation commission, which is indicated in. The commission must draw up acts according to.
The write-off reason entry might look something like this: The server cannot withstand the increased load due to obsolescence. Not upgradable". Or: " The car is not subject to further operation due to its physical wear and tear. Overhaul inexpedient". This will avoid unnecessary questions during the check. If a dispute arises, a competent justification of the reason for the write-off will be a weighty argument for the judges (see, for example, FAS rulings,).
Situation: how to take into account the property that requires dismantling (disposal)
The property that the commission of the institution decided to write off and which requires dismantling, note on " Material values accepted for storage. Register the objects in a conditional assessment: one object - 1 rub. Write off property from an off-balance account by. These rules are from Instruction No. 157n, Instruction No. 162n, Instruction 174n and Instruction No. 183n.
Advice: additionally fix the accounting procedure on off-balance account 02 in the accounting policy. This will protect you from the claims of the inspectors. The fact is that Instruction No. 157n says that in accounting, fixed assets are written off when completed activities disassembly, dismantling. But it is not specified from which account to write off: balance sheet or off-balance sheet.
If the fixed asset is withdrawn due to theft, it is necessary to carry out. How to take into account the loss from the write-off of property in case of theft, the perpetrators of which have not been identified, see.
Larisa Shilovskaya, Deputy Director of the Department of the Budget Process, Accounting and Reporting of the Ministry of Education and Science of Russia, Ph.D. n.
Tatyana Kochnova, Deputy Director of the Accounting Department of the Ministry of Education and Science of Russia, Ph.D. n.
How to reflect in accounting and tax accounting the delivery of waste paper received duringwrite-off of the library fund
Waste paper should be considered as other inventories received during the disposal of the fixed asset. After all, the library fund refers specifically to fixed assets ().
Waste paper received when writing off the library fund must be credited ( , ). In accounting, reflect it on "Other inventories" (). For more information on how to post, see .
After registering waste paper, an institution can hand it over to specialized organizations - recycling points (Approved Procedure).
When handing over (selling) waste paper, issue an invoice for the release of materials ().
It must include the director of the library (he will also be the chairman of the commission), his deputy, heads of the departments of acquisition, book storage, subscription, reading room and chief librarians of these departments. If the library is specialized (university, at an enterprise, etc.), be sure to involve leading experts in the organization's field of activity in the work of the commission. For example, the commission for writing off literature from the university library fund should include vice-rectors for educational and scientific work, as well as heads of profiling departments.
Prepare literature for writing off. In most libraries, the selection of books to be withdrawn from the fund is ongoing. During the year, employees put dilapidated publications that cannot be restored and repaired, duplicate copies, books with significant defects, etc. on a separate rack. During regular checks of parts of the library collection, lost publications, non-core, as well as books and other documents that are not readable and outdated in content, are identified.
Familiarize the members of the commission with the publications prepared for write-off. The final decision will be made by specialists after a comprehensive analysis of each item and instance. Particular attention should be paid to the exclusion of non-core and outdated literature. It may represent, for example, historical interest or an extraordinary view of a scientific problem.
Divide the literature into groups according to the reason for the write-off. For each group, draw up a write-off act in two copies (for accounting and library). In it, indicate the composition of the commission, the number of decommissioned publications, their total cost and the reason for the exclusion of literature from the fund. All members of the commission must sign the act. Be sure to attach full list publications, designed in the form of a table with the following columns: - number in order; - inventory number of the publication; - author, title, year of publication; - price of one copy; - number of copies; - total cost.
Make notes about writing off literature in all accounting forms: inventory book, summary book, registration cards. From traditional and electronic catalogs, remove cards and descriptions of publications withdrawn from the fund.
Decide where to send scrapped editions. There are several options: sale to readers (if such a possibility is fixed in the Regulation on paid library services), free transfer to other libraries and information centers, recycling (waste paper), recycling. If you are planning to sell literature, get the consent of the management in advance and notify the accounting department of the organization.
Free the library premises from decommissioned publications in accordance with decision. Hand over the documents to the accounting department and get confirmation that this literature has been removed from the library balance.
In accordance with 38, 53 Instructions for the use of the Unified Chart of Accounts for Public Authorities ( government agencies), local governments, management bodies of state extrabudgetary funds, state academies of sciences, state (municipal institutions), approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter - Instruction No. 157n), library fund objects are accepted for accounting as the main funds regardless of their useful life and are reflected in the account 0 101 37 000 "Library fund - other movable property of the institution", 0 101 27 000 "Library fund - especially valuable movable property of the institution".
Write-off of books included in the library fund should be carried out in accordance with the provisions of the following documents: Instruction No. 157n, Instruction approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n "On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application" (hereinafter - Instruction No. 174n) and The procedure for accounting for documents included in the library fund, approved by order of the Ministry of Culture of Russia dated October 8, 2012 No. 1077(hereinafter - Procedure No. 1077).
According to clause 5.1. Order No. 1077 the exclusion of documents from the library fund is allowed for the following reasons: loss, dilapidation, defectiveness, outdated content, non-core.
In accounting, the disposal of library fund objects is carried out on the basis of an approved by the head Act on the write-off of the excluded objects of the library fund(f. 0504144) (hereinafter referred to as the act) the form which was approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n "On Approval of Forms of Primary Accounting Documents and Accounting Registers Used by State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budgetary Funds, State (Municipal) Institutions, and Guidelines on their application" (with a list of excluded objects of the library fund attached)). The act is drawn up by the commission of the institution for the receipt and disposal of assets when making a decision to write off the objects of library funds and serves as the basis for reflecting in the accounting of the institution the disposal of these accounting objects.
Note: If, in accordance with the legislation of the Russian Federation, the decision to write off property requires agreement with the owner of the property (with the authority authorized by him), the act is taken into account only if there is such agreement. The act formed by the commission of the institution for the receipt and disposal of assets indicates the reasons that served as the basis for the decision to write off the objects of library funds, and the list of measures to implement the decision to write off, a mark on the results of the measures taken (is drawn up on the basis of the approved act and documents confirming their disposal as secondary raw materials, transfer, destruction, etc.), including a list of property subject to registration based on the results of the measures taken, specified in the act, for the purpose of their further use. The decision to write off can be made based on the results of the inventory of the library fund. General rules conducting an inventory are established by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 "On Approval of the Guidelines for the Inventory of Property and Financial Liabilities". The timing of the inventory of library funds, the value of the funds should be determined by state and municipal institutions in agreement with the founder and provided for by the accounting policy. At the same time, by order of the head of the institution, a special commission may be created, which will be entrusted with the responsibility of monitoring obsolete in content and objects of library funds that have become unusable for various reasons, or periods (months) may be approved in the work plan of the school library during which it is planned to carry out work on writing off the educational fund, taking into account the dilapidation and change of curricula.
In the article we will consider the concept of a library fund, features of accounting for the library fund, the procedure for conducting an inventory, the features of depreciation and write-off of information products, as well as the acquisition, transfer and revaluation of the library fund
A modern library is an institution that provides visitors with cultural, educational and information services, and also has an organized fund of documents that can be issued for temporary use to both individuals and legal entities.
Key points in the article:
The main purpose of the formation of the library fund is to store documents and provide them to visitors of the cultural institution for a certain time. The implementation of accounting for the library fund has its own characteristics.
Changes in the procedure for writing off the library fund -
Accounting for the library fund
Law No. 78 “On Librarianship” states that one of the responsibilities of the library is the acquisition, accounting, storage and use of the library fund.
All data relating to its size, as well as the composition of the fund by subject, type and other characteristics, are annually transferred to the Main Information and Computing Center of the Ministry of Culture of the Russian Federation until January 15.
The head of the cultural institution is responsible for providing reliable information about the library fund.
In order to avoid any troubles during the preparation of data for the GIVC, special attention should be paid to organizing the correct accounting of the library fund.
Such accounting is a whole list of rules and procedures that are necessary when registering and summarizing all information related to indicators such as:
- Value.
- Compound.
- Traffic.
- Price.
Accounting for the library fund consists of two parts - accounting for documents received by the institution, and accounting for their retirement.
Development of the Rules
Work on the organization of accounting, as a rule, begins with the development of the Rules, which reflect the specifics of the institution, for example:
- library status;
- organization and structure of the library fund;
- technologies used to perform accounting;
- terms of registration of documents;
- the procedure for the disposal of documents from the fund.
The developed instruction on the accounting of the library fund must be agreed with the founder without fail.
Do not forget that the accounting indicators in the Rules and the indicators in the form of library statistics should be the same. Therefore, the librarian must ensure that this requirement is met.
Accounting rules should include:
- Purpose and tasks of accounting.
- A way to control the reliability and completeness of data.
- The procedure for accounting for the fund of your own libraries.
- Deadlines for filing receipts.
- Registers of conducting individual and summarized accounting of documents of the bibliofund.
- Accounting form.
- Components primary processing receipts.
- Methods of marking and the mode of its storage, as well as much more.
What does not count
The library is required to account for any entry and exit. At the same time, neither the type of media nor the expiration date does not matter.
The only exceptions are those materials that are in no way connected with the formation of the fund, for example:
- secret documents;
- materials created by the institution on its own equipment;
- management documents;
- personal documents and many others.
If we talk about accounting for documents that are decorated with precious stones and metals, then it is carried out in a separate inventory book.
Being engaged in the organization of accounting, from the very beginning it is necessary to pay attention to the definition of workflow for accounting for receipts to the library fund. To do this, it is worth attaching examples of documents such as an act for accepting publications and an act for those publications that come as donations or do not have accompanying documents to the Instructions on the library fund.
In addition, it is necessary to appoint employees whose duties will include signing acts. You also need to describe in the Rules and other points:
- copies of the drawn up acts;
- their further movement to the library subdivisions;
- the procedure for receiving documents entering the library fund;
- the order of their division according to the terms of storage;
- the procedure for accounting for documents of temporary and permanent storage, and so on.
The rules should define the reasons for the withdrawal of documents from the fund. Most often, such reasons are wear of publications, the appearance of various defects, aging of content, loss, unsuitability for use of documents on electronic media, and others. All reasons must be confirmed by an act developed separately for each of them.
The institution independently determines the number of publications that are included in the act of exclusion. As for the value of the standard for writing off documents due to their shortage, it must be agreed with the founder without fail.
Particular attention should be paid to the establishment of a procedure for resolving disputes, for the implementation of which a special commission is being created.
In some cases (this should also be indicated in the Rules), the commission may include experts. The main causes of disputes are most often situations that arise during the revaluation of the library fund or when determining the value of rare publications.
Who is accounting
Accounting of the library fund is carried out by employees of the fund acquisition department. Responsibility for the accuracy and completeness of information, as a rule, rests with the head of the same department.
If the library does not have this department, highly qualified employees of the institution are involved in the accounting.
As for the cost and accounting, it is entrusted to the employees of the accounting department.
According to the legislation, libraries independently carry out accounting, acquisition, storage and use of documents that are included in the library collections. The procedure for performing these procedures is established by the executive authority in the field of culture at the federal level.
The composition of the library fund
A prerequisite for the formation of a library fund is its universality. This is due to the need to meet the information needs of library visitors.
Each of the cultural institutions should have the widest possible variety of publications that relate to different areas knowledge. At the same time, the quantity fiction must be at least 50 percent.
The composition should include documents that provide users with various socially important information, for example, legal, business, and so on.
All documents in the library fund are also distinguished depending on the specific aspect of their acquisition:
- printed publications;
- electronic publications;
- audiovisual publications.
Reference books, basic textbooks relating to different fields of knowledge, as well as classical literature are the basis of the library fund.
Write-off of the library fund
According to the Library Fund Accounting Procedure, documents can be written off for various reasons, among which the most common are:
- Lack of demand for documents by users.
- Mismatch electronic documents software or technical support institutions.
- The presence of various defects.
- Outdated content of publications and so on.
Rules for writing off the library fund
Order of the Ministry of Culture of Russia dated February 2, 2017 No. 115 amends the Procedure for accounting for documents included in the library fund, approved by order of the Ministry of Culture of Russia dated October 8, 2012 No. 1077
What is changing:
1. Clause 5.2 shall be stated as follows:
"5.2. The disposal of documents from the library fund is formalized by the Act on the write-off of excluded objects of the library fund (hereinafter referred to as the Write-off Act) in the form (OKUD code 0504144) approved by order of the Ministry of Finance Russian Federation dated March 30, 2015 No. 52n, as amended by Order of the Ministry of Finance of the Russian Federation dated November 16, 2016 No. 209n.
2. Sub-clauses 5.7.1 and 5.7.2 shall be stated as follows:
"5.7.1. Decommissioned objects excluded from the library fund due to dilapidation, defectiveness, obsolete content, can be transferred free of charge to legal entities and individuals. Unclaimed documents within six months from the date of decommissioning can be sent to recycling centers.
5.7.2. Decommissioned objects, excluded from the library fund due to non-core, are transferred by the decision of the library to the exchange fund for the purpose of further transfer free of charge to non-profit, as well as state commercial organizations or for sale to legal entities and individuals. Unclaimed or unsold documents within six months from the date of writing off can be transferred free of charge to legal entities and individuals or sent to recycling centers.
3. Add paragraph 5.7.3 with the following content:
"5.7.3. In the absence of secondary raw material points or in cases where the delivery of documents for processing is not economically feasible, library staff destroy the documents excluded from the library fund in a place specially designated for these purposes in the presence of persons authorized by the founder who draw up an act on the destruction of decommissioned objects library fund.
The Decommissioning Act reflects the name, number and date of the document confirming the decision of the library to transfer the decommissioned objects of the library fund to the exchange fund, the document confirming the decision of the library to sell the decommissioned objects of the library fund to legal entities and individuals, the document confirming the decision of the library to transfer on a gratuitous on the basis of the decommissioned objects of the library fund to legal entities and individuals, a document confirming the fact of the delivery of the decommissioned objects of the library fund to the point of secondary raw materials, or an act on the destruction of the decommissioned objects of the library fund. The above documents are attached to the Decommissioning Act with a list of objects excluded from the library fund.
Microforms on silver halide film excluded from library collections are subject to delivery as silver-containing waste in accordance with the legislation of the Russian Federation.
The procedure for writing off publications is carried out in several stages:
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Before excluding certain publications, it is necessary to carry out a long work concerning the study of its composition and use. The data obtained can become the basis for making a decision to exclude the document from the fund.
The write-off commission includes qualified employees of the institution and heads of departments. The role of chairman, as a rule, is assigned to the director of this cultural institution.
After all members of the commission are familiarized with the documents to be excluded from the library fund, they decide to either write off the publication or leave it for further use and storage.
At the stage of preparing documents, special attention should be paid to the preparation of the Write-off Act, which includes data on the cost of the documents to be excluded and the reasons for the write-off.
The list attached to the Act contains such information about the object as a brief bibliographic description, document storage code, number of its registration recorded in the register individual accounting price, as well as the revaluation factor and the price after its execution.
Other equally important documents are also attached to the Act, namely:
- explanatory note;
- protocol or conclusion of authorized bodies (if the document is written off due to theft);
- financial document on compensation for damages (in case of compensation for damages).
After drawing up the Debit Act, it must be signed by the chairman and members of the commission, after which the document must be approved by the library director.
The approved Act is transferred to the accounting department, and its second copy remains in the department that performs accounting. Do not forget that the Write-Off Act must be registered in the book of the total account of the library fund.
Having received the Act, the accounting department makes changes to the relevant documents. All publications subject to write-off are stamped with a special stamp, which must be cancelled.
Those documents that are written off due to defects, physical aging or obsolete content are handed over to recycling companies.
After performing all the necessary actions related to the exclusion of publications from the library fund, data on their implementation must be provided to the founder. In accordance with regulatory documents, institutions provide these documents on a quarterly basis.
Today, one of the most pressing issues of any cultural institution, including libraries, is the search for additional sources of funding.
Therefore, both traditional and extra-budgetary financial sources are involved in the formation.
The main objectives of the acquisition policy are:
- increase in the number of sources of formation;
- the possibility of a conscious and independent choice of these sources;
- the use of other, different methods from the previous ones, methods of acquiring printed and other publications;
- making changes in relation to the intensity of the flow of incoming products, as well as additional financial sources.
To accomplish the tasks set, first of all, it is necessary to analyze the effectiveness of the existing structure and the demand for the services provided. Also of no small importance is the study of the infrastructure of this territory and the information requests of the population living here.
Methods of replenishment of the library fund are divided into basic and auxiliary. The main ones are purchase and subscription, and the auxiliary ones are gift and document exchange.
The innovative functions that modern libraries perform put forward new requirements for the acquisition of the library fund, which are based on the following principles:
- taking into account the needs of the population, as well as priority areas of socio-cultural policy at the federal and regional levels to ensure the completeness of the library fund and the selectivity of its formation;
- activities of various libraries based on cooperation.
Sponsorship Forms
To date, the most common forms of sponsorship are:
- Target subsidies.
- Return payments.
- Fees.
- Target purchases and more.
To start cooperation with sponsors, it is necessary to be completely sure that both parties show mutual deep interest in the implementation of joint projects.
Today, municipal libraries have the opportunity to participate in projects offered by various foundations on a competitive basis.
Thanks to this, you can get additional financial support in the form of a grant. Participation in such projects allows cultural institutions to independently manage the financial resources received from additional sources.
A fairly common way to build a library collection is to receive donations from institutions and individuals acting as donors. No less popular are charitable events that are held in support of these institutions.
Quite often sponsors and donors are organizations and enterprises operating on the territory of the settlement where the library is located.
In this case, cultural institutions most often seek help, necessary to strengthen their material and technical base. However, in the practice of municipal libraries, cases were noted when businessmen provided support in the acquisition of new objects of the library fund.
Checking the library stock
A mandatory procedure that must be periodically performed in libraries is checking the library stock. Its main purpose is to ensure the safety of documents and publications of the library.
Any inspection, whether current, scheduled or extraordinary, is carried out in stages. If we talk about a scheduled check, it is worth noting that the main indicators on which it depends are the size and value of the library fund, for example:
Annually |
Once every five years |
Once every seven years |
Once every ten years |
Once every 15 years |
Once every 20 years |
Documents containing precious metals and stones in their design |
Funds of rare and valuable books |
Fund from 50 to 200 thousand accounting units |
Fund from 200 thousand to one million accounting units |
Fund from one to 10 million accounting units |
Fund from 10 to 20 million accounting units |
Funds over 20 million accounting units - one million copies |
Funds up to 50 thousand accounting units |
The grounds for an unscheduled inspection are cases of abuse or theft, damage to documents, emergency situations, as well as reorganization or liquidation of the institution.
When organizing these two types of verification, a local act is issued, which approves the composition of the commission. As a rule, its members are full-time employees, including a representative of the accounting department. Sometimes temporary workers may be included in the commission.
The verification is carried out in a step-by-step manner. From the very beginning, members of the commission check such accounting documents as summary books, inventory books, acts of writing off documents between checks, acts of previous checks, and others.
As for the acts of write-off of publications, they are checked only selectively. During the verification of accounting documents, the correspondence of data on the objects of the library fund in documents and inventory books is checked. If errors are found, they must be corrected.
The next step is to choose the most appropriate verification method, which depends on indicators such as:
- The volume of the library fund.
- Features of its placement in the premises of a cultural institution.
- Library experience.
Checking the library fund can be carried out using control coupons, inventory books, as well as in a combined and automated way. Most often, the check is carried out according to control coupons and inventory books.
It happens that during the check some publications are not found. In order to avoid verification errors, it is necessary to direct all efforts to search for these documents.
As a rule, this is carried out within one month. If the publications are never found, the commission draws up a list of documents that have not been found for unknown reasons. In this case, the shortage and losses are written off.
Based on the results obtained, the commission draws up an inspection report, to which an explanatory note and a list of missing copies are attached. A protocol is also drawn up. It must set out proposals for damages and make certain recommendations.
All documents must be signed by the chairman of the commission and its members, and approved by the head of the library. For the safety of documents on the verification of the fund, special terms are determined:
- for Write-off Acts - 10 years;
- for Acts on the results of the audit - until the next audit.
The write-off of publications that are part of the library fund of a budgetary institution is carried out in accordance with legal documents, among which it is worth highlighting:
- approved by order of the Ministry of Finance of the Russian Federation Instruction No. 174;
- The procedure for accounting for documents that are part of the library fund;
- Instruction No. 157.
The reasons why documents are to be written off from the library fund of a budgetary institution are practically the same as for other institutions, that is, dilapidation, defects, aging content, loss, and others.
The head of a budgetary cultural institution approves the Act on the write-off of certain publications, which is drawn up by a specially created commission. On the basis of this document, the accounting department records the retirement of the library fund objects.
In some cases, the decision to exclude documents from the library fund in a budgetary institution can only be made upon agreement with the owner of the property. The accounting department can accept the Act for accounting only if this document is available.
Most often, the decision to write off is made based on the results of the inventory of the library fund, the terms of which for state and municipal institutions must be agreed with the founder and provided for by the accounting policy.
The head of the institution issues a local act on the creation of a special commission that will control publications that have become unusable for various reasons.
If we talk about school libraries, then their work plans may include periods that are set aside for work on the exclusion of objects of the educational fund. The main reasons in this case are dilapidation or change of curricula.
The most complex and time-consuming process in the work of the library is the acquisition of the library fund.
The main tasks of the compiler include:
- Selection of publications needed for the fund.
- Finding rational and most profitable ways of acquiring documents from an economic point of view.
As a rule, publications in libraries come from two main sources - bookselling organizations and publishing houses.
However, in some cases, such sources may be organizations and individuals who transfer literature on the basis of a gratuitous transfer agreement.
The work on acquisition of the library fund has various directions. So, for example, first of all, it is necessary to analyze user requests and assess the condition and volume of the available fund.
You also need to analyze the external document flow and estimate the amount of funding for the current period. A comprehensive analysis of all factors will be the basis for the selection of publications.
After selection, it is necessary to carry out the acquisition procedure and include the acquired publications in the library fund.
Don't forget about this important point as drawing up a thematic-typological fund acquisition plan, which should correspond to the acquisition profile and be determined by the structure of the fund of each particular library.
The adjustment of such a plan depends on incoming user requests and occurs at least once a year. Drawing up a thematic and typological plan is within the competence of the Acquisition Department.
In some cases, there may be slight deviations from this plan. This can be caused by various reasons, for example:
- in the case of a limited edition of the ordered edition;
- with insufficient funding;
- if the literature is ordered from a publishing house that, for certain reasons, cannot act as a supplier.
Today, in addition to book-selling organizations, publishing houses and printing houses, the Internet, the “Book by mail” system, editorial offices of newspapers and magazines, and book exchange act as channels for collecting library funds.
All of the indicated channels are quite acceptable for modern municipal libraries, so they should be used in combination. After all, each of the channels has its own characteristics.
Some of them, for example, are more economical, others are reliable suppliers of publications, others provide the ability to conduct a targeted selection of documents by topic, profile, and so on.
A reasonable combination of all picking methods allows us to provide high quality documentary fund of the library, which is based on the rational use of financial resources.
Transfer of library collections
In accordance with civil law, the property of the library has the right to carry out operational management of the property available in the institution. If the institution has the right of operational management, then it can own and use this property within the framework established by law.
At the same time, the use of property must correspond to its purpose, as well as to the goals of the institution. It can be disposed of only with the consent of the owner, unless otherwise established by regulatory documents.
If we talk about state-owned institutions, then they can dispose of property only if the owner provides his consent.
According to the legislation, budgetary and autonomous libraries have the right, at their discretion, to dispose of (including write off) publications that are included in the library fund. At the same time, these documents should not refer to particularly valuable movable property.
There are certain restrictions when writing off publications, as well as when transferring the library fund to other cultural institutions. Despite the fact that state and municipal libraries have the right to independently dispose of their property, they must coordinate a major transaction with the owner or founder and obtain approval from him.
The procedure for coordination is determined by the bodies that are engaged in property management, as well as other bodies of public law entities. For example, the duties of the founder may include issuing an order regarding the approval of acts of writing off library funds.
It is worth paying attention to this moment. In the Procedure for Accounting for Documents, which is approved by the Ministry of Culture of Russia, the main reasons for writing off publications are their physical loss, as well as dilapidation, defects, outdated content and non-core.
At the same time, the Guidelines approved by the Ministry of Finance of the Russian Federation, as the grounds for writing off property, put forward its non-use in the main activities of a cultural institution.
After writing off the publications of the library fund of a budgetary institution, it is necessary to inform the body that approves the list of especially valuable movable property of the library. After that, the documents will be excluded from the list by this body.
Library depreciation: revaluation
The library fund is one of the main means of a cultural institution. Like other funds, it has a certain book value, on the basis of which the amount of the institution's property tax and deductions for depreciation is calculated.
In connection with this, all information that relates to the book value must meet certain requirements, among which a special place is occupied by their reliability and compliance. modern conditions pricing.
This can be ensured only as a result of periodic revaluation of the value of fixed assets, including library funds. At the same time, it is mandatory to take into account inflationary processes, as well as monetary reforms and other changes that relate to the pricing policy of the state.
Depreciation of the library fund in budgetary institutions is a rather complicated process. Its main difficulty lies in its complex nature, which is its main difference from other accounting objects. For example, each of the publications that are part of the library fund has an independent value.
Each of them has its own period of storage and operation, its own characteristics in the assessment of cultural and historical value, and so on. However, at the same time, the totality of the components of the library fund has a total book value.
It is worth noting the fact that the cost of the library fund is not constant. It changes almost every day, as the fund is replenished with new editions, obsolete, dilapidated and other documents are excluded from it.
All this makes revaluation a rather complicated process.
Therefore, it is carried out at two levels:
- The first level is the re-evaluation of a separate edition.
- The second level is the revaluation of the entire library fund as a single object, which is carried out taking into account the revaluation of decommissioned documents.
Level 1 re-evaluation is performed if the publication is debited from the library stock. In this case, the fact that the fund has undergone revaluation is necessarily taken into account. When carrying out such a revaluation, the initial price of a particular publication is multiplied by a coefficient approved by Rosstat.
At the second level, the revaluation of the library fund is carried out when new coefficients are approved by Rosstat. To this end, the book value of the library stock is indexed on the date the last revaluation was performed.
The cost of literature that was purchased is also indexed. This takes into account the date of its acquisition. The cost of re-evaluated publications excluded from the library fund is subtracted from the amount received.
Carrying out both types of revaluation is carried out according to a single methodology. As for the coefficients, they are the same both for the revaluation of one edition and for the revaluation of the whole group.
In addition, they correspond to those coefficients that are used when changing the book value of the relevant parts of the library stock.
As a rule, the revaluation of the publications of the library fund is carried out at the beginning of the current year and corresponds to general rules revaluation of fixed assets of the institution. In the process of its implementation, the book value of publications and the accrued depreciation amount are recalculated. The terms of the revaluation, as well as its procedure, are established by the Government of the Russian Federation.
However, there are different opinions about the implementation of this rule. Some library managers believe that such a procedure should be carried out only on the basis of a Government Decree and in accordance with the established deadlines. According to others, it should be held annually on their own initiative. And according to the assumption of the third - this is generally a voluntary matter.
The reason for this discrepancy lies in a misunderstanding of the procedure for revaluation, which means that revaluation is carried out when the level of growth in producer prices in construction reaches the so-called “threshold”.
The “threshold” value is considered to be a 35 percent increase in the cents of producers in the construction sector since the previous revaluation of fixed assets of budgetary institutions.
As a rule, the revaluation of intangible assets and fixed assets is carried out on January 1 of the year following the year in which the price increase in construction reached the “threshold”.
The procedure and terms for the next revaluation are adopted by such structures as the Ministry of Economy and Development of the Russian Federation, the Ministry of Finance and Rosstat.
Re-evaluation of library stock publications is the responsibility of the librarian and accountant. When writing off documents, a library employee draws up a write-off act, to which he attaches a list of publications indicating the date of receipt of each of them and the initial cost. The price is specified according to the data available in the inventory book or other register of documents.
From the very beginning of the reassessment, the information is reconciled and the Book of Summary Accounting, which is maintained by the librarian, is reconciled with accounting data.
Purchases of books by libraries
In order to replenish the library fund, libraries purchase books, in the implementation of which the Classification of Goods, Works and Services is used. The best option for purchasing books and subscriptions to periodicals is to purchase from a single supplier.
This method of procurement implies the conclusion of a contract between the customer and a specific natural or legal entity. At the same time, the customer does not conduct a formal procedure for selecting a supplier, that is, auctions, tenders, and so on.
According to the legislation, this type of purchase can be carried out by an institution acting as a customer when purchasing printed or electronic publications of an author from the publishers of these publications. At the same time, these publishers must have the exclusive right to use such publications.
Purchasing from a single supplier has its own characteristics, which must be taken into account by the customer, for example:
- when carrying out this type of purchase of books and periodicals by libraries, the customer is obliged to post a notice of the purchase to the EIS within five days before the date of conclusion of the contract with the supplier;
- the contract concluded between the customer and the supplier, it is necessary to include the calculation of the contract price and justification for its determination.
In addition, the customer must provide a documented report on the impossibility or inappropriateness of using other methods to determine the supplier.
Labeling in libraries
Federal Law No. 436-FZ sets out the requirements for labeling in libraries of information products, which include:
- Printed products.
- Audiovisual products placed on any media.
- Database.
- Media production.
According to the data normative document for all publications of the library fund, regardless of the date of their inclusion in the fund, age marking must be made. The only exception is the printed matter that was put into circulation before this Law entered into force.
It is worth noting that according to this Law it is allowed not to place a label on such products. However, despite the permission given, the documents must be issued from the fund of the institution only in accordance with their age.
Therefore, labeling remains the best option for librarians. Otherwise, they will have to look for new ways to overcome legal barriers.
As a rule, library staff labels library collection publications according to age categories, for example:
- on publications for children up to school age the marking label 0+ is put;
- on those publications that are intended for children of primary school age put the mark 6+;
- publications for schoolchildren from 12 to 15 years old are marked with a 12+ label;
- on publications intended for senior school age, they put a marking mark 16+.
After marking the documents that are part of the library fund, library staff should place information on the introduction of age classification of publications at the departments of issuing literature in the reading room and subscription.
There are library funds in many state and municipal educational institutions. Accounting for such funds is relatively simple. However, when reflecting transactions with this accounting object, one should be careful.
Legal Framework
Accounting for library collections is carried out not only according to the rules of accounting: operations with books are a whole science!
The regulatory framework for accounting for library collections is based on the following documents:
Instructions on the accounting of the library fund, approved by Order of the Ministry of Culture of Russia dated 02.12.1998 N 590 (hereinafter - Instruction N 590);
Methodological recommendations on the application of the Instruction on the accounting of the library fund in the libraries of educational institutions (approved by Order of the Ministry of Education of Russia dated August 24, 2000 N 2488; hereinafter - Guidelines, Instruction N 2488);
of the Unified Chart of Accounts for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its Application (approved by Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n ; hereinafter - Instruction N 157n).
In addition, state (municipal) institutions of various types should take into account the accounting features established by:
Order of the Ministry of Finance of Russia dated 06.12.2010 N 162n "On Approval of the Chart of Accounts for Budgetary Accounting and Instructions for its Application";
Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n "On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application" (hereinafter - Instruction N 174n);
Order of the Ministry of Finance of Russia dated December 23, 2010 N 183n "On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application" (hereinafter - Instruction N 183n).
Organization of library accounting
According to paragraph 1.3 of Instruction N 590, the library fund is an ordered set of documents formed by the library for storage and provision for temporary use to readers and subscribers.
Library fund accounting is a set of operations that ensure the recording of information about the size, composition and movement of the fund in accordance with the rules established by law. On its basis, library reporting is formed, including for state statistical accounting, activity planning, ensuring the safety of the fund, control over the availability and movement of documents.
The main feature of the organization of library work in educational institutions is that in order to ensure the educational process, they acquire educational publications of the same type (name) in large numbers of copies.
According to the provisions of clause 8 of Instruction N 2488, accounting of multiple copies of documents (textbooks, manuals, reference books, dictionaries and other publications) intended for use by students in the educational process is carried out in a non-inventory way. With this method of accounting, a summary record of documents by title is provided, their cost is charged to the balance of the library.
Multi-copy documents are documents received in quantities of more than ten units. If the number of received copies is less than ten, then they are recorded in the inventory books on a general basis. The specific number of documents to be recorded in inventory books and accounted using the non-inventory method is determined by the library.
With the non-inventory method of accounting, an accounting card of a document (edition) and a registration book of registration cards are drawn up (Appendices N N 4, 5 to Instruction N 2488).
An index card is drawn up for each title that has entered the library for the first time in the amount of more than ten copies. It contains the following information: author, title, imprint, price, date of entry, entry number in the summary book, number of copies - received, retired, registered - and reflects the movement of each individual title of a document (edition) that has passed inventoryless accounting . The card reflects all subsequent receipts of this title, regardless of price. Account cards are recorded in a register book, for which an inventory book can be used.
In the registration book, all columns are filled in, as in individual accounting, each name is recorded on a separate line. Registration number transferred to the account. On the document (publication), accounted by the inventoryless method, the number of the registration card is not affixed.
The procedure for accounting for the receipt of documents in the library fund is determined by the provisions of Sec. 6 Instructions N 590.
First of all, upon receipt of documents in the library fund, they are divided into documents of permanent, long-term and temporary storage.
Accounting for permanent storage with the assignment of an accession number, one copy of domestic documents received by libraries with the functions of permanent storage of a free mandatory copy, as well as documents accepted for depositary storage, is subject to.
Accounting for long term storage with the assignment of an inventory number, documents intended to meet the current and projected reader demand are subject, regardless of the type of document, its volume, subject matter and other formal features.
documents for permanent and long-term storage inventory numbers are assigned and their marking is carried out. In this case, stamps, bookmarks, individual machine-readable bar codes can be used. The main requirements that must be observed when marking documents are: identification of ownership, durability of the marking, aesthetics, preservation of text or other sign information. Documents that are an attachment to the main carrier are also marked with the same details as on the main document.
Documents for temporary storage (containing information of short-term value) are excluded from the library collection after a short period of time. Their accounting in the library is carried out without assigning inventory numbers.
Note! Official materials are not subject to accounting and are not included in the fund (software products that are the working tool of library workers and programmers, and materials purchased for the design of the library, other ancillary work not related to the acquisition of the library fund).
Individual accounting
According to the instructions of paragraph 8.1 of Instruction N 590, individual accounting of each copy of a document or each document name is carried out using inventory methods with the assignment of an accession number to the document or registration without assigning an accession number. An individual number is assigned to the document for the entire time it is in the library fund.
The forms of individual accounting of documents are book (inventory book), card (accounting catalog card), sheet (actual accounting sheet), registration card for a certain type of publication (including electronic). They should contain the following indicators: date of entry, entry number in the Book of Total Accounts of the Library Fund, inventory number, author and title, year of publication, price, verification mark, number of the act of disposal. If the document has attachments, then this is indicated in the note.
It also indicates the distinctive features of especially valuable and rare publications that determine their value (the presence of a unique binding, autograph, hand-colored illustrations, etc.).
Summary Accounting
The total accounting of all types of documents entering or leaving the library fund is carried out in batches according to one accompanying document (sheet state registration, waybill, register, invoice, act). If there is no such document, then an acceptance certificate is drawn up.
The form of summary accounting is a book, in three parts of which (receipt, disposal, results) the movement of the fund is recorded.
Information about documents is reflected in the following indicators: date and record number, source of receipt, details of the accompanying document, number of documents received (total, including by type, content and language of the indigenous nationality), cost of purchased documents.
Accounting
Currently, the accounting of the library fund of a state (municipal) institution is carried out in accordance with Instruction N 157n and the provisions of the corresponding instruction for each type of institution (state - Instruction N 162n, budget - Instruction N 174n, autonomous - Instruction N 183n).
The object of the library fund, subject to accounting, can be both a separate book and publications consisting of several volumes, which are a logical continuation of each other.
The provisions of the All-Russian classifier of fixed assets OK 013-94 (approved by the Decree of the State Standard of Russia of December 26, 1994 N 359) determine that the library funds correspond to the OKOF code 19 0001000 and are included in the seventh group - property with a useful life of over 15 years to 20 years inclusive . This group includes books and brochures, periodical publications, continuing publications, music publications, cartographic publications, sheet text publications, types of special scientific and technical literature and documentation, unpublished materials, manuscripts, manuscripts and rare and unique publications, film materials and documents in the form video recordings, photographic documents, phono documents (sound recordings), cine-photo and phono documents are rare and unique.
Note. The institution has the right to independently determine the useful life of the library fund, for example, 15 years. It is on the basis of this period that it is recommended to charge depreciation on library fund objects from 2009 in accordance with clause 2.4 of the Guidelines given in the Letter of the Ministry of Finance of Russia dated 10.04.2009 N 02-06-07 / 1505.
In accordance with the provisions of clause 38 of Instruction N 157n, material objects of property that make up the library fund of an institution, with the exception of periodicals, are accepted for accounting as fixed assets, regardless of their useful life and are accounted for on account 0 10107 000 "Library Fund". At the same time, in the working chart of accounts of the institution, which is integral part its accounting policies may include the following analytical accounting accounts:
Account number |
Account name |
The library fund is a particularly valuable movable property institutions |
|
Increasing the value of the library fund - especially valuable movable property |
|
Reducing the cost of the library fund - especially valuable movable property |
|
Library fund - other movable property of the institution |
|
Increase in the value of the library fund - other movable property |
|
Reducing the value of the library fund - other movable property |
|
Library fund - objects of leasing |
|
Increase in the value of the library fund - leased items |
|
Decrease in the cost of the library fund - objects of leasing |
At the same time, the objects of the library fund, regardless of their value, are not assigned a unique inventory serial number (clause 46 of Instruction N 157n).
To account for them, an Inventory card for group accounting of fixed assets (f. 0504032) is opened, which is registered in the Inventory of inventory cards for accounting for fixed assets (clause 54 of Instruction N 157n).
Note! Book (other printed) products not intended for the library fund are accounted for as part of other inventories (clause 99 of Instruction N 157n).
Periodicals purchased by an institution to complete the library stock are subject to accounting on the off-balance account 23 "Periodicals for use" in a conditional assessment: one object (issue of a journal, annual set of a newspaper) - one ruble. Analytical accounting for the account is carried out according to the accounting objects in the card of quantitative-sum accounting of material assets (clauses 377, 378 of Instruction N 157n).
According to clause 92 of Instruction N 157n, for library fund objects worth up to 40,000 rubles. inclusive, depreciation is charged in the amount of 100% of the book value when the facility is put into operation. For objects of the library fund worth more than 40,000 rubles. depreciation is accrued on a straight-line basis at the rate of 1/12 of the annual depreciation amount, taking into account the useful life of the library fund.
Acceptance for accounting
Expenses for the acquisition of objects of the library fund are attributed to article 310 "Increase in the cost of fixed assets", and expenses for subscription to periodicals - to sub-article 226 "Other works, services" of KOSGU.
Objects of the library fund are accepted for accounting at their original cost, that is, in the amount of actual investments in their acquisition, taking into account the amounts of VAT presented by suppliers and contractors (except for their acquisition, construction and manufacture as part of activities subject to VAT) (clause 47 of Instruction N 157n).
The initial cost of library funds received under a donation agreement is their market value as of the date of acceptance for budget accounting, as well as the cost of services related to their delivery, registration and bringing into a condition suitable for use (clause 25 of Instruction N 157n).
For the purpose of accounting for an object of the library fund, its current market value is determined on the basis of the price in force on the date of acceptance for accounting of property received free of charge for this or a similar type of property, and can also be determined by the commission for the receipt and disposal of objects created in the institution on an ongoing basis.
When determining the current market value of a library fund object, the following can be used:
Data on prices for similar material assets received in writing from manufacturing organizations;
Information on the level of prices held by authorities state statistics, trade inspections, as well as in the media and specialized literature;
Expert opinions (including experts recruited on a voluntary basis to work in the commission on the receipt and disposal of assets) on the cost of individual (similar) objects of library funds.
The receipt and internal transfer of the library fund are formalized by the following primary documents:
Act on the acceptance and transfer of groups of fixed assets (f. 0306031);
Invoice for the internal movement of fixed assets (f. 0306032);
Invoice demand (f. 0315006).
Accounting records of operations for the receipt (acceptance) of the library fund:
Formation of the initial cost of objects of the library fund on the basis of the Acts of work performed (upon acquisition and subsequent accounting as part of the OS):
Debit 0 106XX 310 "Increase in investments in non-financial assets"
Credit 0 30231 730 "Increase accounts payable for the acquisition of fixed assets";
Acceptance for accounting of objects of the library fund at the initial cost formed upon their acquisition is reflected on the basis of primary accounting documents - the Act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031):
Credit 0 106XX 410 "Reduction of investments in non-financial assets";
Acceptance for accounting of fixed assets as a result of the transfer of finished products in order to use them for the needs of the institution is reflected in actual cost finished products on the basis of the primary accounting document - Invoice requirements (f. 0315006):
Debit 0 101X7 310 "Increase in the cost of the library fund"
Credit 0 105XX 440 "Reduction of investments in inventories";
Acceptance for accounting of unrecorded objects of the library fund, identified as a result of the inventory, is reflected at market value based on the decision of the permanent commission for the receipt and disposal of assets, drawn up by the Act on the acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001), Act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031).
Acceptance for accounting of publications received by an institution in the form of a donation is reflected on the basis of documents confirming the gratuitous transfer of property by the philanthropist and the fact that the library fund objects were received by a budgetary institution.
Publications received from an unknown person or without accompanying documents are considered as donations, while the Act is signed unilaterally:
Debit 0 101X7 310 "Increase in the cost of the library fund"
Loan 0 40110 180 "Other income";
Acceptance for accounting of objects of the library fund as part of fixed assets received in the manner of in-kind compensation for damage caused by the guilty person is reflected on the basis of the Act on acceptance and transfer of groups of fixed assets (except for buildings, structures) signed by the budgetary institution and the guilty person ( f. 0306031):
Debit 0 101X7 310 "Increase in the cost of the library fund"
Loan 0 40110 172 "Income from operations with assets".
Operations in intradepartmental settlements for the transfer of an object of the library fund:
Acceptance for accounting of the object of the library fund on the basis of the notification received (f. 0504805):
Debit 0 101X7 310 "Increase in the cost of the library fund"
Credit 0 30404 310 "Intradepartmental settlements for the acquisition of non-financial assets";
Acceptance for accounting of depreciation of the object of the library fund:
Debit 0 30404 310 "Intradepartmental settlements for the acquisition of non-financial assets"
If material assets (for example, textbooks) were received as part of a centralized supply without a Notice (f. 0504805) and copies of the supplier's documents, then they are taken into account on the off-balance account 22 "Tangible assets received through centralized supply" (clause 375 of Instruction N 157n);
The internal movement of an object of fixed assets between the financially responsible persons of the institution is reflected on the basis of the primary accounting document - Invoice for the internal movement of fixed assets (f. 0306032):
Debit 0 101X7 310 "Increase in the cost of the library fund"
Credit 0 101X7 310 "Increase in the value of the library fund";
Depreciation charge for library fund objects:
Debit 0 40120 271 "Expenses for depreciation of fixed assets and intangible assets",
Debit 0 10960 271 "Depreciation of fixed assets and intangible assets in the cost of finished products, works, services"
Credit 0 104X7 410 "Reduction due to depreciation of the cost of the library fund."
In some cases, the replenishment of the library fund can occur through donations. The act of donation, which is drawn up in any form, can serve as the basis for reflecting such operations in accounting.
Example 1. In August 2012, LLC Publishing Center applied to the library of the state budgetary institution "Universitet" with a request to accept a collection of works by A.S. Pushkin. The books were accepted on the basis of the Donation Act, which was then approved by the head of the institution, and the relevant business transactions were reflected in the accounting records.
The act of donation was drawn up as follows:
I approve
Head of institution
Kurochkin /A.A. Kurochkin/
(signature) (signature transcript)
about donation
08/06/2012 St. Petersburg
Publishing Center LLC, hereinafter referred to as the "Donor", represented by CEO A.Yu. Petrov, acting on the basis of the Charter, on the one hand, and the University represented by the library director P.P. Smirnova, acting on the basis of a power of attorney dated May 5, 2012 N 142, on the other hand, drew up this Act as follows:
1. The Donor transferred to the University, and the University accepted from the Donor free of charge as a donation the following property: a collection of Pushkin's works, consisting of 12 books for a total of 5,000 (Five thousand) rubles.
2. The property (books) specified in paragraph 1 of the Act is transferred by the Donor for the purpose of its use by the University in accordance with its statutory activities as a replenishment of the library fund.
3. The University disposes of the transferred property at its own discretion based on the goals and objectives of the user service institution, including the right to withdraw donated documents from the fund in case of reasons for writing off without the consent of the Donor.
4. Legal relations between the Donor and the University in everything that is not provided for by this Act are governed by the current federal legislation on charity.
5. Addresses and details of the parties.
Donor University
Handed over to LLC "Publishing Center" Received by the Director of the University Library
Director Petrov /A.Yu. Petrov / Director Smirnova / P.P. Smirnova/
(position) (signature) (decoding (position) (signature) (decoding
signatures) signatures)
In accounting, the posting of the Pushkin collection, consisting of 12 books, was reflected as follows:
Withdrawal from the fund
Currently, the current regulations do not contain instructions on the obligation to write off five-year-old textbooks from the libraries of educational institutions, except in cases of their physical wear and tear, which led to dilapidation (worn-out books, loss of pages, the restoration of which is not possible, etc.) .
Write-off due to moral obsolescence is possible only if the textbook is not included in the specified federal lists approved by the Ministry of Education and Science.
Paragraph 9.8 of Instruction N 2488 provides for the standard for writing off library funds for unknown reasons (shortage) - no more than 0.1% of the volume of book lending.
According to paragraph 5.1.2 of Instruction N 590, institutions are granted the right to independently establish quantitative and cost standards for writing off publications lost for unknown reasons (shortage).
Exclusion of documents from the collections of libraries due to obsolescence is carried out at least once every two years.
The withdrawal of documents from the fund is formalized by an act of exclusion and is reflected in the Book of summary accounting and in the forms of individual accounting of the fund. In this case, one of the reasons for the write-off is indicated.
When writing off items of the library fund related to the especially valuable movable property of the institution (that is, the library fund on account 0 10127 000), it must be taken into account that the decision to write off such property is made by the institution in agreement with federal body the executive branch in charge of which it is located (clause "b" clause 4 of the Regulations on the peculiarities of writing off federal property, approved by Decree of the Government of the Russian Federation of October 14, 2010 N 834). The institution is obliged to coordinate with the founder its decision to write off the library fund assigned to it, classified as particularly valuable movable property. To agree on a write-off the institution sends the following documents:
The list of items of the library fund, the decision to write off which is subject to agreement;
A copy of the decision on the establishment of a permanent commission for the preparation and adoption of a decision on the write-off of property (with the provision on this commission and its composition, approved by order of the head of the organization);
A copy of the minutes of the meeting of the permanent commission for the preparation and adoption of a decision on writing off the items of the library fund;
Acts on the write-off of federal property and documents according to the list approved by the founder.
The disposal of library fund objects is formalized by the Act on the write-off of literature excluded from the library (form 0504144) or the Act on the write-off of groups of fixed assets (form 0306033) with the lists of excluded literature attached based on the decision of the permanent commission on the receipt and disposal of assets.
In accounting, disposal transactions are reflected as follows:
The objects of the library fund were decommissioned due to wear and tear, non-core, loss, theft, sale, etc.:
Debit 0 40110 172 "Income from operations with assets"
The objects of the library fund were decommissioned due to the loss as a result of natural and man-made disasters:
Debit 0 40120 273 "Extraordinary expenses on operations with assets"
Credit 0 101X7 410 "Decrease in the cost of the library fund";
The objects of the library fund were written off in connection with the gratuitous transfer:
Debit 0 40120 241 "Expenses for gratuitous transfers to state and municipal organizations",
Debit 0 40120 242 "Expenses on gratuitous transfers to organizations, with the exception of state and municipal organizations"
Credit 0 101X7 410 "Decrease in the cost of the library fund".
Example 2. In 2012, the budget educational institution at the expense of a subsidy for the implementation of the state task, I purchased 120 textbooks for 300 rubles each. each. In the same year, the commission decided to write off 50 books (for a total of 10,000 rubles) purchased with funds received from income-generating activities, due to their physical deterioration and obsolescence.
The following accounting entries were made in the accounting records of the institution:
Amount, rub. |
|||
Received textbooks from provider organization (120 copies x 300 rubles) |
|||
Textbooks registered |
|||
100% depreciation accrued on received and entered into commissioned textbooks |
|||
Worn-out books written off by decision commissions |