Instruction 747 of 02.06 87. Accounting for medicines and medical products in medical organizations

"On approval of the" Instructions for the registration of medicines, dressings and medical products in medical and preventive health care institutions, which are on the state budget of the USSR "

Edition of 06/02/1987 - Valid

MINISTRY OF HEALTH OF THE USSR

ORDER
dated June 2, 1987 N 747

ON THE APPROVAL OF THE "INSTRUCTIONS FOR ACCOUNTING MEDICINES, DRUGS AND MEDICAL PURPOSES IN MEDICAL - PREVENTIVE HEALTHCARE INSTITUTIONS CONSTITUTING IN THE STATE OF THE USSR" BYUD

In order to further strengthen control over ensuring the safety and rational use of medicines, dressings and medical products in medical and preventive healthcare institutions, I approve:

"Instruction on the registration of medicines, dressings and medical products in medical and preventive health care institutions funded by the USSR State Budget";

form N 1-MZ - "Statement of sampling of spent medicinessubject to quantitative accounting ";

form N 2-MZ - "Report on the movement of medicines subject to quantitative accounting";

form N 6-MZ - "Book for registering accounts received at the pharmacy".

I order:

1. To the ministers of health of the union republics:

1.1. Within a month, multiply and bring the instructions approved by this order to medical and preventive health care institutions.

1.2. Organize the study of the instructions by the relevant employees who receive, store, spend and record medicines, dressings and medical products in medical and preventive healthcare institutions.

1.3. Ensure strict control over compliance with this instruction.

2. To the President of the USSR Academy of Medical Sciences, chiefs of the III, IV main departments under the USSR Ministry of Health:

2.1. Bring the instructions approved by this order to the medical and preventive health care institutions and ensure the implementation of the measures provided for in paragraphs. 1.2, 1.3.

3. The heads of the institutions of union subordination to accept the instructions for execution and carry out the measures provided for in paragraphs. 1.2, 1.3.

4.1. Order of the Ministry of Health of the USSR of April 23, 1976 N 411 "On the approval of instructions for the registration of medicines, dressings and medical products in medical and prophylactic health care institutions funded by the USSR State budget."

4.3. Order of the USSR Ministry of Health of March 18, 1985 N 312 "On strengthening control over the implementation of medical prescriptions in medical and preventive and other institutions of the USSR Ministry of Health."

4.4. Forms NN: 1-МЗ, 2-МЗ, 6-МЗ, approved by order of the Ministry of Health of the USSR dated March 25, 1974 N 241 "On the approval of specialized (intradepartmental) forms of primary accounting for institutions that are on the State budget of the USSR".

4.5. Clause 1.6. Order of the Ministry of Health of the USSR of January 9, 1987 N 55 "On the procedure for dispensing ethyl alcohol and alcohol-containing medicines from pharmacies" in terms of accounting for alcohol in the journal in the form N 10-AP in medical and preventive institutions.

5. Control over the execution of this order shall be entrusted to the Accounting and Reporting Department of the USSR Ministry of Health (t. Zaporozhtsev LN).

First Deputy Minister
health care of the USSR
G. A. SERGEEV

APPROVED BY
By order of the Ministry
health care of the USSR
dated June 2, 1987 N 747

AGREED
with the USSR Ministry of Finance
March 25, 1987 N 41-31

INSTRUCTIONS
ON ACCOUNTING OF MEDICINES, DRUGS AND MEDICAL PURPOSES IN TREATMENT AND PREVENTIVE HEALTHCARE INSTITUTIONS ON THE STATE BUDGET OF THE USSR

1. General Provisions

1. According to this instruction in medical and preventive healthcare institutions<*>included in the State budget of the USSR, are taken into account:

medicines - medicines, serums and vaccines, medicinal plant raw materials, medicinal mineral waters, disinfectants, etc .;

dressings - gauze, bandages, cotton wool, compress oilcloth and paper, alignin, etc .;

auxiliary materials - waxed, parchment and filter paper, paper boxes and bags, capsules and wafers, caps, corks, threads, signatures, labels, rubber grips, resin, etc .;

containers - bottles and jars with a capacity of over 5000 ml, bottles, cans, boxes and other items of returnable packaging, the cost of which is not included in the price of purchased medicines, but is shown in paid invoices separately<**>.

<*> In the future, medical and preventive healthcare institutions will be referred to as "institutions".

<**> In the future, material values \u200b\u200b(medicines, dressings, auxiliary materials, containers) listed in clause 1 of this instruction will be referred to as "medicines".

2. Radiopharmaceuticals used for therapeutic and diagnostic purposes are subject to accounting in the centralized accounting department and in the accounting department of the institution.<*> in sum (monetary) terms. The procedure for obtaining, storing and using them is determined by the current instructions of the USSR Ministry of Health.<**>.

<*> For the sake of reduction, the centralized bookkeeping and bookkeeping departments of medical and preventive establishments will be referred to as "bookkeeping departments".

<**> "Rules for Working with Radioactive Substances in Institutions of the USSR Ministry of Health", approved by the Presidium of the Central Committee of the Medical Workers' Trade Union and the USSR Ministry of Health on August 31, September 12, 1961, Protocol No. 23; "Rules and regulations for the use of open radiopharmaceuticals for diagnostic purposes", approved by the Ministry of Health of the USSR on May 25, 1983 N 2813-83.

3. Medicines received free of charge for clinical trials and research are subject to posting in the pharmacy and in the accounting department of the institution on the basis of accompanying documents<*>.

<*> Letter of the Ministry of Health of the USSR of December 7, 1962 N 21-13 / 96 "On the procedure for accounting for transactions on gratuitous transfer of drugs and medical equipment to wide clinical trials, paid for from the fund for the development of new medical devices."

4. Organization and accounting of free dispensing of medicines when outpatient treatment some categories of patients are carried out in accordance with the current instructions and orders of the USSR Ministry of Health.

5. The procedure for registering medicines in institutions that have a pharmacy or receive medicines from a self-supporting pharmacy is set out in the relevant sections of this instruction.<*>... Medicines from the pharmacy are dispensed to the departments of the institution based on the actual number of patients in them.

<*> Blood for transfusion enters the departments (offices) of the institution according to the invoices (requirements) f. 434 from the department of blood transfusion, and in its absence from a financially responsible person, who, by the order of the institution, is entrusted with the duties of receiving, storing and issuing it to departments (offices). Invoices with the indication in them full name. the patient, the numbers of the medical history are the basis for writing off the blood in the expense.

Institutions are obliged to monitor the full and proper use of budgetary allocations allocated under Article 10 of the budget classification of expenditures "Purchase of medicines and dressings", in accordance with the established norms.

6. In pharmacies, departments (offices) of institutions, the following material values \u200b\u200bare subject to quantitative accounting:

poisonous medicines in accordance with the rules approved by order of the USSR Ministry of Health of July 3, 1968 N 523;

narcotic drugs in accordance with the rules approved by order of the USSR Ministry of Health of December 30, 1982 N 1311;

ethanol;

new drugs for clinical trials and research in accordance with the current instructions of the USSR Ministry of Health;

scarce and expensive medicines and dressings according to the list approved by the USSR Ministry of Health;

containers, both empty and occupied by drugs.

7. In the departments (offices) of institutions, the subject-quantitative accounting of material assets listed in clause 6 of this instruction is kept in the form<*>, approved by order of the Ministry of Health of the USSR of July 3, 1968 N 523, with the exception of narcotic drugs, which are recorded in the book of accounting for narcotic drugs in departments and offices according to f. 60-AP<**>, approved by order of the USSR Ministry of Health of December 30, 1982 N 1311.

<*> The form is given in Appendix 1 to these instructions (Appendix is \u200b\u200bnot provided).

<**> The form is given in Appendix 2 to these instructions. (Appendix not shown).

The pages of the books must be numbered, the books must be laced and certified by the signature of the head of the institution.

8.An agreement on full individual material liability is concluded with the persons responsible for the safety of medicines located in the departments (offices) of the institution on the basis of the model agreement given in Appendix 2 to the resolution of the State Committee of the Council of Ministers of the USSR on Labor and Social Issues and the Secretariat of the All-Union Central Council of Trade Unions dated December 28, 1977 N 447/24<*>.

9. In a pharmacy of an institution, full individual financial responsibility for the safety of medicines is assigned to the head of the pharmacy or his deputy in the manner described in clause 8 of this instruction. By the decision of the head of the institution, collective (brigade) liability may be introduced in the pharmacy in accordance with the decree of the USSR State Committee for Labor and Social Issues and the All-Union Central Council of Trade Unions Secretariat dated September 14, 1981 N 259 / 16-59 "On the approval of the list of works in the performance of which collective (brigade) material liability may be introduced, the conditions for its application and a model agreement on collective (brigade) material liability "<*>.

<*> Brought by order of the Ministry of Health of the USSR dated December 18, 1981 N 1283 and a letter from the Ministry of Health of the USSR and the Central Committee of the trade union of medical workers dated October 2, 1983 N 03-14 / 39-14 / 111-01 / K.

10. The head of the institution is personally responsible for the rational use and accounting of medicines, the creation of appropriate conditions for their storage and provision of materially responsible persons with measured containers.

11. The head of the department (office) is obliged to constantly monitor:

the validity of the prescription of medicines;

strict implementation of appointments in accordance with the medical history;

the number of actual availability of medicines in the department (office);

take decisive measures to prevent the creation of their stocks in excess of the current demand.

12. According to the order of the Ministry of Health of the USSR of December 30, 1982 N 1311, a permanent commission is created in each institution, appointed by the order of the head of the institution, which monthly checks in the departments (offices) the state of storage, accounting and consumption of narcotic drugs. In the same manner, at least twice a year, the actual availability of medicinal products subject to quantitative accounting is checked.

II. Registration of medicines in institutions with a pharmacy

13. The institution's pharmacy should be located in premises that ensure proper conditions for the preservation of medicines and other material assets in accordance with the rules approved by the current orders of the USSR Ministry of Health.

14. Medicines listed in paragraphs. 1 and 3, are accounted for both in the accounting department and in the pharmacy for retail prices in sum (monetary) terms.

In addition, the pharmacy maintains a subject-quantitative account of the medicines listed in paragraph 6 of this instruction.

15. Subject - quantitative accounting of medicines in the book of subject - quantitative accounting of pharmaceutical stocks f. 8-МЗ, the pages of which must be numbered and certified by the signature of the chief accountant. A separate page is opened for each name, packaging, dosage form, dosage of medicines subject to quantitative accounting.

The basis for the daily recording of medicines received at the pharmacy is the supplier's invoices, and those issued - invoices (requirements), acts or other documents.

On the basis of invoices (requirements) for dispensed medicinal products subject to quantitative accounting, a list of samples of consumed medicinal products subject to quantitative accounting is compiled, f. 1-МЗ, entries in which are kept for each item separately. The statement is signed by the head of the pharmacy or his deputy. The total number of the specified material values \u200b\u200breleased per day, according to the sample per day, is transferred to the book f. 8-MZ.

16. When drugs are received at the pharmacy, the head of the pharmacy or a person authorized to do so checks the conformity of their quantity and quality with the data specified in the documents, the correctness of prices per unit of the specified material values \u200b\u200b(according to the current price lists), after which he makes an inscription on the supplier's account with the following content: "Prices have been verified, material values \u200b\u200bhave been accepted by me (signature)."

If a shortage, surplus, damage and breakage of material assets is detected, the commission created on behalf of the head of the institution accepts the received material assets in accordance with the instructions on the procedure for accepting products and goods in terms of quantity and quality in accordance with the established procedure.

17. The head of the pharmacy records the received and verified accounts of suppliers in the register of accounts received at the pharmacy, f. 6-MZ, after which it transfers them to the accounting department of the institution for payment.

When filling out the book f. 6-MZ, column 6 indicates the cost of medicines by weight, i.e. the cost of dry and liquid medicines, which require certain processing in the pharmacy (mixing, packaging, etc.) before being dispensed to the departments (offices) of the institution.

18. Dispensing of medicines to financially responsible persons of departments (offices) is carried out by the head of the pharmacy or his deputy according to invoices (requirements) f. 434, approved by the head of the institution or by a person authorized to do so. The financially responsible persons of the departments (offices) sign the waybill (demand) for receiving medicines from the pharmacy, and the head of the pharmacy or his deputy - for their delivery.

Invoices (requirements) are written out in duplicate in ink or ballpoint pen. The first copy of the invoice (requirement) remains in the pharmacy, and the second is returned to the financially responsible person of the department (office) when dispensing medicines to him.

The consignment notes (requirements) must indicate the full name of the medicinal products, their sizes, packaging, dosage form, dosage, packaging and quantity required to determine their retail price and value.

In cases where the invoice (requirement) does not contain complete data on the prescribed medicinal products, the pharmacy manager is obliged to add the necessary data in both copies or make the appropriate corrections when fulfilling the order. Correction of the quantity, packaging and dosage of medicines upward is strictly prohibited.

Medicines subject to quantitative accounting must be discharged from the pharmacy on separate invoices (requirements) with a stamp, seal of the institution and approved by the head of the institution, they must indicate the numbers of case histories, surnames, names and patronymics of patients for whom the medicines were prescribed.

19. Medicines are dispensed by the pharmacy to departments (offices) in the amount of the current need for them: poisonous medicines - 5 days<*>, narcotic drugs - 3 days<**>, all others - 10 days.

20. Each invoice (claim) for the dispensing of medicines to departments (offices) is taxed by the head of the pharmacy or a person authorized for that to determine the value of the released material assets. Values \u200b\u200bare taxed at retail (list) prices for each dosage form up to a whole kopeck according to the rules for applying the retail price list for medicines and pharmaceutical goods N 0-25, and the total amount is displayed according to the invoice (demand). The cost of each name of medicines and their total amount is indicated in the copy of the invoice (requirement) of the pharmacy.

When pricing liquid medicinal products dispensed in drops, one should be guided by the current State Pharmacopoeia.

21. Protaxed waybills (claims) are recorded daily in numerical order in the book of taxed waybills (requirements) f. 7-MZ, the pages of which must be numbered and on the last page certified by the signature of the chief accountant, while the numbers of invoices (requirements) for medicinal products subject to quantitative accounting are underlined.

At the end of the month in the book f. 7-MZ, the total amount for each group of released material assets listed in clause 1 of the instructions is calculated, and the total amount for the month, which is affixed in numbers and in words.

In large institutions, if necessary, for each department (office) in the book f. 7-MZ has a separate page where the taxed invoices (requirements) for medicines issued by the pharmacy to this department (office) are recorded.

Book totals this form for each group of medicines dispensed by the pharmacy for the month, are included in the pharmacy's report on the arrival and consumption of medicines, dressings and medical products in monetary (total) terms f. 11-MZ.

An employee of the accounting department of the institution for whom job description the duties of keeping the accounting records of medicines are entrusted, at least once a quarter carries out random checks of the correctness of keeping the book f. 8-МЗ, statements f. 1-MZ and books f. 7-MZ and counting the totals in the invoices (requirements), which is confirmed in the verified documents by the signature of the inspector.

22. The head of the pharmacy is responsible for correct application retail prices, calculation of the cost of medicines in invoices (requirements), expenditure documents and inventory lists.

23. The first copies of invoices (requirements) executed by the pharmacy, numbered from the beginning of the year, together with book f. 7-MZ remain with the head of the pharmacy and are stored for one calendar year (not counting the current one) in a stitched form by month.

The waybills (requirements) for the dispensing of medicinal products subject to quantitative accounting are kept by the head of the pharmacy for three years.

After the expiration of the specified storage periods, invoices (requirements) can be destroyed, provided that a documentary audit of the institution was carried out by the controlling or higher organization, during which the issues of the correctness of the invoices (requirements) for the dispensing of medicines, their taxation and entries in the accounting book were checked. protaxed waybills (requirements) f. 7-MZ and subject - quantitative accounting of pharmaceutical stocks f. 8-MZ. An act is drawn up on the destruction of invoices (requirements), which is approved in the prescribed manner.

24. Auxiliary materials obtained on the basis of suppliers' invoices are written off as an expense in the pharmacy and in the accounting department of the institution in monetary terms as they arrive at the pharmacy.

25. The cost of a container that is not subject to exchange and return, included by the supplier in the price of medicines, is written off as an expense when medicines are written off. If the cost of a non-returnable disposable container is not included in the price of the funds received, but is shown separately in the supplier's invoice, this container, as it becomes free from the medicines packed in it, is debited from the account of the head of the pharmacy as an expense.

26. Exchangeable (returnable) packaging, as it is handed over to the supplier or the packaging organization, is included in the report of the head of the pharmacy, and the money returned to the institution for it is referred to the restoration of cash expenses.

Healing mineral water is dispensed to departments (offices) of the institution in exchange dishes - containers, and in the invoices (requirements) the cost of mineral water is indicated without the cost of dishes - containers.

27. When establishing losses from damage to medicines, an act is drawn up to write off the values \u200b\u200bstored in the pharmacy and become unusable f. 9-MZ. The act is drawn up in duplicate by a commission appointed by the head of the institution with the participation of the chief accountant of the institution, the head of the pharmacy and a representative of the public, while the reasons for damage to valuables are clarified, and the perpetrators are identified.

The first copy of the act is transferred to the accounting department of the institution, the second remains in the pharmacy. For shortages and losses from damage to medicines resulting from abuse, the relevant materials within 5 days after the establishment of shortages and losses are to be transferred to the investigating authorities, and a civil claim is filed for the amount of identified shortages and losses.

In the presence of the commission that drew up the act, medicines that have become unusable are destroyed in compliance with the rules established for this. In this case, an inscription is made on the act indicating the date and methods of destruction, signed by all members of the commission.

The destruction of poisonous and narcotic drugs is carried out in the manner prescribed by the orders of the USSR Ministry of Health of July 3, 1968 N 523 and of December 30, 1982 N 1311.

28. At the end of each month, the head of the pharmacy prepares a report of the pharmacy on the receipt and consumption of pharmaceutical supplies in monetary (sum) terms f. 11-МЗ with the allocation in the report of the groups of drugs listed in paragraph 1 of the instructions.

The report also includes the amount of the difference between the cost of the ingredients.<*>estimated at retail prices, and the cost of the manufactured pharmacy at laboratory workah products calculated at the same prices. To account for these works, the pharmacy maintains a book for registering laboratory works f. 10-МЗ, the pages of which should be numbered and on the last page certified by the signature of the chief accountant.

<*> An ingredient is part of a complex compound or mixtures.

In cases where a pharmacy receives and dispenses medicines intended for clinical trials, research and scientific (special) purposes, the value of such material assets is indicated in the report f. 11-МЗ both for income and for consumption separately in additional columns for this purpose.

Drawing up a report f. 11-MZ begins with indicating the remainder of the cost of medicines for each group at the beginning of the reporting month. These balances are transferred from the approved report f. 11-MZ for the previous month. The parish records the cost of medicines received at the pharmacy for a month according to the accounts of suppliers registered in the book f. 6-MZ. The expense records the cost of medicines dispensed by the pharmacy to departments (offices) according to invoices (requirements) recorded in the book f. 7-MZ. On the basis of acts and other documents serving as the basis for write-off, the cost of spoiled medicines, returned (sold) exchangeable containers and the total differences from laboratory packing work are also recorded in the expense.

At the end of the report, the remainder of the cost of medicines is shown and the original documents are attached, except for the taxed waybills (requirements) that remain in storage at the pharmacy in accordance with paragraph 23 of this instruction.

The pharmacy report is drawn up in duplicate. The first copy of the report is signed by the head of the pharmacy and submitted to the accounting department of the institution no later than the 5th day of the month following the reporting month, in the conditions of mechanized accounting within the timeframe approved by the document flow schedule; the second copy remains with the head of the pharmacy. After checking the report by the accounting department and its approval by the head of the institution, the pharmacy report serves as the basis for writing off the spent medicines by the accounting department of the institution.

29. All medicines and other material assets in the pharmacy are subject to annual inventory.

Medicines subject to quantitative accounting are inventoried by types, names, packaging, dosage forms and dosages at least once a year, but not earlier than October 1 of the reporting year.

In accordance with the orders of the Ministry of Health of the USSR of July 3, 1968 N 523, of December 30, 1982 N 1311, the commission appointed by order of the head of the institution monthly checks the actual availability of drugs in the pharmacy, subject to quantitative accounting, and verifies with the data accounting pharmacy.

By order of the head of the institution, the inventory of medicines in the pharmacy is carried out in cases of establishing the facts of violation of the rules for acceptance, storage, dispensing of medicines, when their retail (list) prices change in the prescribed manner, in the event of a change of the head of the pharmacy, and in case of a collective (brigade) ) material responsibility when more than 50% of its members leave the collective (brigade), as well as at the request of one or more members of the collective (brigade).

In the inventory lists, medicines recorded in monetary terms are allocated according to the groups listed in paragraph 1 of this instruction. The amounts of shortages revealed during the inventory for one group cannot be covered by surpluses formed for another group of values.

Shortages of medicines revealed during inventory taking within the established norms of natural loss<*> written off based on the order of the head of the institution to reduce funding.

Natural loss rates are not applied to prefabricated drugs.

To determine the cost of consumption of weight medicines for the inventory period, the total amount of received weight medicines for this period, shown in column 6 of the book, should be calculated. 6-МЗ, add to it the sum of the balance of these values \u200b\u200bat the beginning of the inventory period and subtract the cost of the balance of medicinal products by weight identified by the last inventory from the resulting total.

Heads of institutions are obliged to personally consider the materials of the inventory no later than 10 days after its completion.

The Inventory Commission is responsible for the completeness and accuracy of entering data on the actual balances of medicines, retail prices for them, taxation and determination of natural loss in the inventory lists.

III. Registration of medicines in institutions without pharmacies

30. Health care institutions that do not have their own pharmacies are supplied with medicines from self-supporting pharmacies.

31. Institutions (departments, offices) receive medicines from self-supporting pharmacies only in the amount of the current need for them within the time limits established by clause 19 of this instruction.

32. The receipt of medicines from a self-supporting pharmacy should be carried out in accordance with the schedule approved by the head of the institution and the head of the pharmacy.

33. Medicines are dispensed to institutions (departments, offices) from a self-supporting pharmacy according to invoices (requirements) f. 434 or invoice f. 16-AP<*>approved by the head of the institution<**>.

<**> Medicines subject to quantitative accounting are prescribed in the manner prescribed by clause 18 of this instruction.

Invoices (requirements) for poisonous and narcotic drugs and ethyl alcohol are issued separately.

34. The waybills (requirements) are written out by the senior nurse of each department (office) of the institution for the groups of drugs listed in clause 1 of this instruction.

Consignment notes (requirements) are issued in 4 copies, and for medicines subject to quantitative accounting - in 5 copies; of them - 2 copies of invoices (requirements) arrive at the institution; 2 copies remain in the pharmacy, and for medicines subject to quantitative accounting - 3 copies.

35. Financially responsible persons receive medicines from a self-supporting pharmacy; senior nurses of departments (offices), chief (senior) nurses of outpatient and polyclinic institutions on powers of attorney f.f .: M-2, M-2a, issued in the manner prescribed by the instructions of the Ministry of Finance of the USSR in agreement with the Central Statistical Office of the USSR dated January 14 1967 N 17<*>.

36. The term of validity of the power of attorney is set no more than for the current quarter, and for the receipt of poisonous and narcotic drugs, the power of attorney is issued for a period of up to one month.

37. Receipt of medicines from a self-supporting pharmacy, financially responsible persons of the institution confirm with a receipt on all copies of invoices (requirements), while they receive one copy, stamped for each dosage form to a full penny, and the pharmacy employee signs for the dispensing of medicines and the correct taxation for all copies of invoices (requirements).

38. Medicines obtained from a self-supporting pharmacy are stored in departments (offices).

It is prohibited to receive and store medicines in departments (offices) in excess of the current need, as well as to prescribe medicines from a self-supporting pharmacy according to common invoices (requirements) for several departments (offices) and to carry out subsequent packing, moving from one dish to another, replacing labels, etc. dr.

39. In outpatient clinics, drugs subject to quantitative accounting are prescribed by the head (senior) nurse according to separate invoices (requirements) approved by the head of the institution, receives them from a self-supporting pharmacy and issues them to departments (offices) for current needs.

The registration of medicinal products subject to quantitative accounting is maintained by the chief (senior) nurse in the manner prescribed by clause 7 of this instruction. At the end of each month, the main (senior) nurse submits to the accounting department of the institution a report on the movement of medicines subject to quantitative accounting, according to f. 2-MZ, which is approved by the head of the institution.

Dispensing of medicines to the departments (offices) of the outpatient clinic is carried out only for the current need according to the invoices (requirements) approved by the head of the institution in the manner described in clause 19 of this instruction.

40. A self-supporting pharmacy, on the basis of invoices (requirements) issued for a certain period (week, ten days, half a month), submits an invoice to the institution for medicines dispensed to the institution, with invoices (requirements) attached to it, which indicate the date, number, amount for each invoice (demand) and the total amount of the invoice.

The accounts of the self-supporting pharmacy for the drugs received by the departments (offices) are checked by the accounting department of the institution in accordance with the invoices (requirements) attached to them, signed by the financially responsible persons of the departments (offices) in their receipt, and serve as the basis for the accounting for writing off spent drugs for each department (office) and the institution as a whole.

41. In view of the fact that the settlement between institutions and a self-supporting pharmacy is systematic, payment for the cost of drugs received can be made on the basis of planned payments. The amount of funds transferred on a quarterly basis should not exceed the estimated appropriations provided for these purposes.

For this, the institution or a higher organization transfers to the institution of the USSR State Bank to the current account of a self-supporting pharmacy or pharmacy management in advance the amounts necessary to pay for the cost of medicines for a period not exceeding a month.

The calculations are updated monthly. At least once a quarter, an act of reconciliation of mutual settlements is drawn up. The institution must transfer the unpaid amount to the current account of the self-supporting pharmacy before the next quarter, during the same period the overpaid amounts must be returned by the pharmacy at the request of the institution to its current account to restore cash expenses under Art. 10 or credited towards further dispensing of medicines.

42. In necessary cases, the form of payments for medicinal products by way of prepayment is allowed.

IV. Accounting for medicines in the accounting department of the institution

43. The accounting of medicines in institutions that are on the USSR State budget is carried out on sub-accounts provided for by the chart of accounts approved by the USSR Ministry of Finance and in accordance with this instruction.

44. The responsibilities of the accounting department of the institution include:

ensuring the correct organization of the accounting of medicines;

control over the timely and correct execution of documents and the legality of operations performed;

control over the correct, economical and intended use of funds allocated for the purchase of medicines, over their safety and movement;

constant control over the correct maintenance in the departments (offices) of the institution of subject-quantitative accounting of medicines in accordance with clause 7 of this instruction;

participation in the inventory of medicines, timely and correct determination of the results of the inventory and their reflection in the accounting.

45. The accounting of medicines is carried out on subaccount 062 "Medicines and dressings".

The debit of subaccount 062 includes the cost of medicines received from the supplier (self-supporting pharmacy, pharmacy warehouse, etc.) on the basis of invoices, acts and other documents at current retail (list) prices, and in the absence of approved retail prices - at estimated retail prices from application of established markups.

The credit of sub-account 062 records the cost of medicines issued to the departments (offices) of the institution and at the same time is written off as an expense (debit of sub-account 200 "Expenses on the budget for the maintenance of the institution and other activities").

46. \u200b\u200bAnalytical accounting of medicinal products is carried out in total terms for the groups of values \u200b\u200blisted in clause 1 of this instruction:

in the accounting department of the institution - in the book of quantitative - total accounting of material assets f. 296 without filling in the quantitative accounting columns as a whole for the institution and for each department (office) of the institution;

in centralized accounting - on cards f. 296-a, in which a personal account is opened in general for all serviced institutions, as well as for each institution, department (office) of the institution.

When mechanizing drug accounting operations, analytical accounting is reflected in the machines, approved by the relevant design solutions for the mechanization of accounting.

47. Exchangeable (returnable) packaging, not included in the cost of medicines and shown in the supplier's invoice separately, is recorded on subaccount 066 "Packaging".

Head of Department
accounting
and reporting of the USSR Ministry of Health
L.N. ZAPOROZHTSEV

APPROVED BY
by order of the Ministry
health care of the USSR
dated June 2, 1987 N 747

STATEMENT OF THE SAMPLE, CONSUMED FUNDS SUBJECT TO SUBJECT - QUANTITATIVE ACCOUNTING

for "____" _________________ 19

That the medicines listed in clause 1 of the Instructions (medicines - medicines, serums and vaccines, medicinal plant materials, medicinal mineral waters, disinfectants, etc .; dressings - gauze, bandages, cotton wool, compress oilcloth and paper, alignin, etc .; auxiliary materials - waxed, parchment and filter paper, paper boxes and bags, capsules and wafers, caps, corks, threads, signatures, labels, rubber grips, resin, etc.; containers - bottles and jars with a capacity of more than 5000 ml, bottles, cans, boxes and other items of returnable packaging, the cost of which is not included in the price of purchased medicines, but is shown separately in paid invoices) and clause 3 of the Instructions (medicines received free of charge for clinical trials and research , are subject to posting in the pharmacy and in the accounting department of the institution on the basis of accompanying documents), are recorded both in the accounting department and in the pharmacy at retail prices in sum (monetary) terms.

Does this mean that all medicines and medical devices listed above must be delivered to the pharmacy of a state budgetary institution and it is not allowed to accept medicines from suppliers directly to the department of a medical organization?

Is the Instruction on the registration of medicines, dressings and medical products obligatory for use in state budgetary health care institutions in medical and preventive health care institutions funded by the USSR state budget (approved by order of the USSR Ministry of Health dated 02.06.87 No. 747)?

Is it competent to appoint a financially responsible person from the nursing staff in order to receive medicines from the supplier directly to the department of the medical organization bypassing the pharmacy (for example, disinfectants to the disinfection department, immunobiological preparations (vaccines) to the epidemiological department) by order of the head of the medical organization?

If it is allowed to accept medicines from suppliers directly to the department, then according to what documents is the release of medicines from the receiving department to other departments of the medical institution carried out? Is it necessary to comply in this case with the requirement to leave the department of medicines in the amount of the current need for them for 10 days, with the exception of poisonous and narcotic drugs?

Having considered the issue, we came to the following conclusion:

Budgetary healthcare institutions, when organizing the registration of medicines, apply the provisions of Instruction No. 747 to the extent that they do not contradict the regulatory legal acts issued later.

The organization of warehouse accounting for medicines and medical products, provided for by the provisions of Instruction No. 747, has not lost its force and is subject to use by healthcare institutions at the present time.

RATIONALE FOR CONCLUSION:

First of all, we note that Instruction # 747 has not lost its force. At the same time, the provisions of Instruction No. 747 are still applied by the judicial authorities, incl. when making decisions regarding budgetary institutions. Based on the provisions of Instruction No. 747, specialists of the financial department are building their explanations regarding the accounting of medicines, dressings and medical products in budgetary healthcare institutions.

Accordingly, budget-funded healthcare institutions apply the provisions of Instruction No. 747 when organizing the registration of medicines to the extent that they do not contradict the regulatory legal acts issued later.

Sectoral features of budget accounting in the health care system Russian Federation, approved The Ministry of Health and Social Development of Russia in 2007 (hereinafter referred to as the Industry Specifics), in terms of the Procedure for the registration of medicines and dressings (clause 20 of the Industry Specific Features) were based on the provisions of Instruction No. 747. In the period from 2007 to 2017, no normative acts were issued that canceled or amended the provisions of Instruction No. 747 in terms of organizing the registration of medicines in the case of a structural unit - a pharmacy - or its absence in a healthcare institution.

In the absence of a pharmacy as a structural subdivision of a health care institution, medicines should be delivered to the institution (departments, offices) only in the amount of the current need for them, equal to: for poisonous medicines - 5 days, narcotic drugs - 3 days, all others - 10- daily (clauses 19, 31 of Instruction No. 747). In the absence of a pharmacy in the institution, it is not allowed to prescribe medicines from a self-supporting pharmacy according to common invoices (requirements) for several departments (offices) and to carry out subsequent packing, moving from one dish to another, replacing labels, etc. (clause 38 of Instruction No. 747) ...

The use of a different approach in organizing the inventory of medicines in a budgetary healthcare institution, in our opinion, may serve as a reason for claims from the regulatory authorities.

Expert of the Legal Consulting Service GARANT
ValentineSuldyaykina

MINISTRY OF HEALTH OF THE USSR

ON THE APPROVAL OF THE "INSTRUCTIONS FOR THE ACCOUNTING OF MEDICINES,
DRUGS AND MEDICAL PURPOSES
IN TREATMENT AND PREVENTIVE HEALTH CARE INSTITUTIONS,
CONSIDERED ON THE STATE BUDGET OF THE USSR "

In order to further strengthen control over ensuring the safety and rational use of medicines, dressings and medical products in medical and preventive healthcare institutions, I approve:
Agreed with the USSR Ministry of Finance on March 25, 1987 N 41-31:
"Instruction on the registration of medicines, dressings and medical products in medical and preventive healthcare institutions funded by the USSR State Budget";
Form N 1-MZ - "List of samples of consumed drugs subject to quantitative accounting";
Form N 2-MZ - "Report on the movement of medicines subject to quantitative accounting";
Form N 6-MZ - "Book for registering accounts received at the pharmacy".

I order:

1. To the ministers of health of the union republics:
1.1. Within a month, multiply and bring the instructions approved by this order to medical and preventive healthcare institutions.
1.2. Organize the study of the instructions by the relevant employees who receive, store, spend and record medicines, dressings and medical products in medical and preventive healthcare institutions.
1.3. Ensure strict control over compliance with this instruction.
2. To the President of the USSR Academy of Medical Sciences, chiefs of the III, IV main departments under the USSR Ministry of Health:
2.1. Bring the instructions approved by this order to medical and preventive healthcare institutions and ensure the implementation of the measures provided for in paragraphs. 1.2, 1.3.
3. The heads of the institutions of union subordination to accept the instructions for execution and carry out the measures provided for in paragraphs. 1.2, 1.3.
4. To consider as invalid:
4.1. Order of the Ministry of Health of the USSR of April 23, 1976 N 411 "On the approval of instructions for the registration of medicines, dressings and medical products in medical and prophylactic health care institutions funded by the USSR State Budget."
4.2. Letter of the USSR Ministry of Health dated January 19, 1977 N 25-5 / 5.
4.3. Order of the Ministry of Health of the USSR of March 18, 1985 N 312 "On strengthening control over the implementation of medical prescriptions in medical and preventive and other institutions of the system of the Ministry of Health of the USSR."
4.4. Forms NN: 1-МЗ, 2-МЗ, 6-МЗ, approved by order of the Ministry of Health of the USSR dated March 25, 1974 N 241 "On the approval of specialized (intradepartmental) forms of primary accounting for institutions that are on the State budget of the USSR".
4.5. Clause 1.6. Order of the Ministry of Health of the USSR of January 9, 1987 N 55 "On the procedure for dispensing ethyl alcohol and alcohol-containing drugs from pharmacies" in terms of accounting for alcohol in the journal in the form N 10-AP in medical institutions.
5. Control over the implementation of this order to entrust the Accounting and Reporting Department of the USSR Ministry of Health (t. Zaporozhtsev LN).

First Deputy Minister
health care of the USSR
G. A. SERGEEV

"Budgetary healthcare institutions: accounting and taxation", 2006, N 4

The activity of medical and preventive health care institutions is associated with the use of medicines, auxiliary materials, dressings and other materials used in the treatment of patients (hereinafter - medicines). Medicines are used by them to treat patients, conduct preventive measuresas well as for scientific purposes. The list of such medicines is quite extensive, and their receipt in various packaging makes accounting laborious. In this article, we will look at the main points of accounting for medicines.

Organization of accounting

The main document regulating the organization and accounting procedure for medicines in health care institutions is Instruction N 747<1>... According to this Instruction in health care institutions, material values \u200b\u200bare accounted for in the following groups (clause 1, section 1 of Instruction N 747):

• medicines: medicines, serums and vaccines, medicinal plants, medicinal mineral waters, disinfectants, etc .;
• dressings: gauze, bandages, cotton wool, compress oilcloth and paper, alignin, etc .;
• auxiliary materials: waxed, parchment and filter paper, paper boxes and bags, capsules and wafers, caps, corks, threads, signatures, labels, rubber grips, resin, etc .;
• packaging: bottles and jars with a capacity of over 5000 ml, bottles, cans, boxes and other items of returnable packaging, the cost of which is not included in the price of purchased medicines, but is shown separately in the paid invoices.

The head of the institution is responsible for the rational use and accounting of medicines, the creation of appropriate conditions for their storage and the provision of materially responsible persons with measured containers.

The supply of medicines to health care institutions can be organized in two ways:

• directly through pharmacies structural units institutions;
• through the supplier's bases (pharmacy warehouses of the supplier).

Registration of medicines in institutions with a pharmacy Receipt of medicines

Most often, the supply of medicines to health care institutions is organized through pharmacy warehouses (pharmacies). The room in which the pharmacy is located must meet the proper storage conditions for medicines in accordance with the rules approved by the current orders of the Ministry of Health of Russia.

The main task of a pharmacy is to provide a medical and prophylactic institution with intra-pharmacy and finished medicines, medical products, patient care items, and so on.

To fulfill its main functions, a pharmacy must:

• comply with the rules of intra-pharmacy production and dispensing of medicines established by the current regulatory documents (according to the permitted range);
• maintain an assortment list of medicines according to the profile and specialization of the institution;
• to dispense medicines and medical products free of charge or at a discount to certain groups of the population and categories of citizens in accordance with the current legislation;
• study the demand and supply in the pharmaceutical market for the range and prices of medicines and medical products;
• observe the procedure for certification and quality control of medicines, registration of the relevant documentation.

Responsibility for the safety of medicines in a pharmacy is assigned to the head of the pharmacy or his deputy, with whom agreements on full individual financial liability are concluded.

Medicines arriving at the pharmacy are recorded at retail prices in sum. In addition, subject-quantitative accounting of the following medicines is kept (clause 6, section 1 of Instruction N 747):

• poisonous medicines in accordance with the rules approved by the Order of the Ministry of Health of the USSR of 03.07.1968 N 523;
• narcotic drugs in accordance with the rules approved by the Order of the Ministry of Health of the USSR of 12/30/1982 N 1311;
• ethyl alcohol;
• new drugs for clinical trials and research in accordance with the current instructions of the USSR Ministry of Health;
• scarce and expensive medicines and dressings according to the list approved by the USSR Ministry of Health;
• containers, both empty and occupied with drugs.

Subject-quantitative accounting of medicines is kept in the Book of Subject-Quantitative Accounting of Pharmaceutical Stocks (Form 8-MZ), the pages of which must be numbered and certified by the signature of the chief accountant. For each name, packaging, dosage form, dosage of drugs subject to quantitative accounting, a separate page opens (clause 15 of Instruction N 747).

When medicines are received at the pharmacy, the head of the pharmacy or a person authorized to do so checks the compliance of their quantity and quality with the data specified in the documents, the correctness of prices per unit of the specified material values \u200b\u200b(according to the current price lists), after which he makes the inscription on the supplier's account "Prices are checked, I have accepted material values \u200b\u200b(signature) "(clause 6 of Instruction N 747).

When taking medicines, control is carried out in order to prevent substandard medicines from entering the pharmacy. In this case, according to the author, it is necessary to check:

• compliance of incoming medicines with the requirements for the indicators "Description", "Packaging", "Marking";
• correct execution of settlement documents (invoices);
• availability of quality certificates (passports) of the manufacturer and other documents confirming the quality of medicines.

On the medications (medicines) in damaged packaging, without certificates and (or) the necessary accompanying documentation, rejected upon acceptance, not corresponding to the order or with an expired shelf life, an act is drawn up. These drugs are then returned to the provider.

In the event of a shortage, surplus and damage to material assets, a commission created on behalf of the head of the institution accepts the received material assets in accordance with the instructions on the procedure for accepting products and goods in terms of quantity and quality. Responsible persons (warehouse manager, m.o.l. of branches, offices, etc.) in accordance with clause 57 of Instruction N 70n<2> keep records of medicines by name, dosage and quantity in the Book (Card) for accounting for material assets (f. 0504042, 0504043), the form of which is approved by Order of the Ministry of Finance of Russia dated 09.23.2005 N 123n. A separate page (card) is created for each name of medicines and their dosage.

The head of the pharmacy records the received and verified invoices and invoices of suppliers in the Register of invoices received at the pharmacy (form 6-MZ), after which he transfers them to the accounting department of the institution for payment.

Moreover, the cost of medications by weight, that is, dry and liquid, which require certain processing in the pharmacy (mixing, packing, etc.) before being released to the departments (offices) of the institution, is subject to reflection in column 6 of the book f. 6-MZ (clause 17 of Instruction N 747).

Dispensing medicines from the pharmacy

Dispensing of medicines from the pharmacy is made in the amount that is determined by the current need for them:

• poisonous - based on the 5-day norm;
• narcotic - 3 days;
• the rest - 10 days.

Depending on the scale of the institution, the dispensing of medicines can be carried out either through the head nurse of the institution, or through the head nurses of the departments, with whom agreements on liability are also concluded. If the institution is not large enough, then the head nurse of the institution, on the basis of applications drawn up by the senior nurses of the departments, fills in the Invoice Requirements (f. 0315006) for each department for the medicines they need. The basis for drawing up applications in the departments is the prescription sheet in the patient records, according to which the name of the medications necessary for treatment, the dosage, and their volume are determined. The medications received by the head nurse are then delivered to the departments.

If the institution is large, then the invoice claims are drawn up at the branch level. They are signed in 3 copies by the heads of departments, and the authorization signature of the head of the institution is put on them. The Invoice Requirement must indicate the full name of the medicinal product, its size, packaging, dosage form, dosage, packaging and quantity required to determine their retail price and cost.

If the Invoice Requirement does not contain complete data on the prescribed medicinal products, the pharmacy manager is obliged to complete the order in all copies of the necessary data or to make appropriate corrections, however, correcting the quantity, packaging and dosage of medicinal products in the direction of their increase is strictly prohibited.

Special requirements are imposed on the registration of Invoice Requirements for medicines subject to quantitative accounting, which must be requested from the pharmacy on separate Invoice Requirements with a stamp, seal of the institution, they must indicate the numbers of case histories, surnames, names and patronymics of patients, for which medications have been prescribed.

On the basis of the Consignment Note for dispensed medicines subject to quantitative accounting, a List of samples of consumed medicines subject to quantitative accounting (form 1-MZ) is drawn up. Entries in it are kept for each item separately. The statement is signed by the head of the pharmacy or his deputy. The total number of these medicines dispensed per day, according to the sample per day, is transferred to the book (f. 8-MZ) (clause 15 of Instruction N 747).

According to the Invoice Requirement, the head of the pharmacy dispenses medicines to the materially responsible persons of the departments, who sign for their receipt from the pharmacy, and the head of the pharmacy or his deputy - in their delivery. One copy of the Consignment Note is returned to the materially responsible person of the department.

The warehouse manager or a person authorized to do so tax each Claim-invoice to determine the total cost of the released materials. The drugs are written off at the average actual cost of each name of the drug, formed at the time of their release.

Please note: By order of the Ministry of Finance of Russia dated February 10, 2006 N 25n, amendments were made to Instruction N 70n (The order at the time of publication of the magazine was not registered with the Ministry of Justice of Russia). According to Order N 25n, drugs can be written off not only at the average actual cost, but also at the actual cost of each unit.

Protaxed Invoice Claims are recorded daily in numerical order in the Book of Taxed Invoice Claims (f. 7-МЗ), the pages of which must be numbered and on the last page certified by the signature of the chief accountant. In this case, the numbers of Requirements-invoices for medicines subject to quantitative accounting are underlined. At the end of the month, the total amount for each group of medicines is calculated in the Book of Accounts, as well as the total amount for the month, which is entered in numbers and in words.

A different approach to write-off from a pharmacy is applied to auxiliary materials and containers. So, for example, auxiliary materials are written off as an expense in the pharmacy, as well as the accounting department of the institution in monetary terms as they arrive at the pharmacy (clause 24 of Instruction N 747). The cost of containers that are not subject to exchange and return, included by the supplier in the price of medicines, is included in the expense when they are written off. If the cost of a non-refundable disposable container is not included in the price of the funds received, but is shown separately in the supplier's invoice, this container, as it is released from the medicines packed in it, is debited from the account of the head of the pharmacy as an expense. The cost of exchangeable (returnable) containers to the supplier or the tare-collecting organization is included in the report of the head of the pharmacy, and the funds returned to the institution for it are referred to the restoration of cash expenses.

Please note: when leaving the departments (offices) of the institution of medicinal mineral water in exchange containers, in the Requirements-invoices, the cost of mineral water is indicated without the cost of tableware.

When establishing losses from damage to medicines, an Act is drawn up to write off inventories (f. 0504230) stored in the pharmacy and become unusable. The act is drawn up in duplicate by a commission appointed by the head of the institution with the participation of the chief accountant of the institution, the head of the pharmacy and a representative of the public, while the reasons for damage to valuables are clarified, and the perpetrators are identified. The first copy of the act is transferred to the accounting department of the institution, the second remains in the pharmacy. For shortages and losses from damage to medicines resulting from abuse, the relevant materials must be transferred to the investigating authorities within 5 days after the shortages and losses have been identified, and a civil claim is filed for the amount of identified shortages and losses. In the presence of the commission that drew up the act, medicines that have become unusable are destroyed in compliance with the rules established for this. In this case, an inscription is made on the act indicating the date and method of destruction, signed by all members of the commission. The destruction of poisonous and narcotic drugs is carried out in the manner prescribed by the Orders of the Ministry of Health of the USSR of 03.07.1968 N 523 and of 30.12.1982 N 1311.

Medication reporting

At the end of each month, the head of the pharmacy prepares a report of the pharmacy on the arrival and consumption of medicines in monetary (sum) terms f. 11-MZ by groups of medicines (clause 28 of Instruction N 747). The report also includes the amount of the difference between the cost of ingredients, estimated at retail prices, and the cost of products manufactured by the pharmacy during laboratory work, calculated at the same prices. To account for these works, the pharmacy maintains a Book of Records of Laboratory Works (form AP-11), the pages of which must be numbered and on the last page certified by the signature of the chief accountant.

In cases where a pharmacy receives and dispenses medicines intended for clinical trials, research and scientific (special) purposes, the value of such material assets is indicated in the report f. 11-МЗ both for income and for consumption separately in the columns additionally entered for this.

Drawing up a report f. 11-MZ begins with indicating the remainder of the cost of medicines for each group at the beginning of the reporting month. These balances are transferred from the approved report f. 11-MZ for the previous month. The parish records the cost of medicines received at the pharmacy for the month according to the suppliers' invoices registered in the book f. 6-MZ. The expense records the cost of medicines dispensed by the pharmacy to departments (offices) according to invoices (requirements) recorded in the book f. 7-MZ. On the basis of acts and other documents serving as the basis for writing off, the cost of spoiled medicines, returned (sold) exchange containers and the total differences from laboratory packing work are also recorded in the expense.

At the end of the report, the remainder of the cost of medicines is shown and the original documents are attached, except for the taxed waybills (requirements), which are stored in the pharmacy.

The pharmacy report is drawn up in duplicate. The first copy of the report is signed by the head of the pharmacy and submitted to the accounting department of the institution no later than the 5th day of the month following the reporting month, in the conditions of mechanized accounting within the timeframe approved by the document flow schedule; the second remains with the head of the pharmacy. After checking the report by the accounting department and its approval by the head of the institution, it serves as the basis for writing off the spent medicines by the accounting department of the institution.

Please note: accounting staff at least once a quarter check the correctness of keeping books f. 7-MZ, f. 8-МЗ, statements f. 1-МЗ and counting the results in the Requirements-waybills and certify the verified documents with their signature (clause 21 of Instruction N 747).

Every month, senior nurses of institutions or nurses of departments draw up a Report on the movement of medicines subject to quantitative accounting (form 2-MZ), and submit it to the accounting department along with:

• invoice requirements, on the basis of which the medicines were received from the pharmacy;
• invoice requirements, on the basis of which they were released to departments or offices.

Registration of medicines in institutions without pharmacies

Health care institutions that do not have their own pharmacies are supplied with medicines directly from the pharmacy warehouses of suppliers who supply medical treatment facilities with medicines and medical products.

Institutions (departments, offices) receive medicines from the pharmacy warehouse of suppliers only in the amount determined by the current need for them, and within the time frame established by the schedule approved by the head of the institution and the head of the pharmacy warehouse. Medicines are dispensed to institutions from a pharmacy warehouse on invoices. For poisonous and narcotic medicines, as well as ethyl alcohol, invoices are issued separately.

Medicines from the pharmacy warehouse are received by financially responsible persons: senior nurses of departments (offices), chief (senior) nurses of outpatient clinics under powers of attorney f .: М-2, М-2а, issued in the manner prescribed by the Instruction of the Ministry of Finance USSR in agreement with the Central Statistical Administration of the USSR dated January 14, 1967 N 17. The term of validity of the power of attorney is established for no more than the current quarter, and the power of attorney is issued for a period of up to one month for the receipt of poisonous and narcotic drugs.

Receipt of medicines from the supplier's pharmacy warehouse is confirmed by the materially responsible persons of the institution with a receipt on all copies of invoices, while they receive one copy, taxed for each medication to a full penny, and an employee of the supplier's pharmacy warehouse signs for their issuance and the correct taxation on all copies of invoices (Clause 37 of Instruction N 747).

Medicines received from the pharmacy warehouse are stored in departments (offices).

Please note: it is forbidden to receive and store medicines in departments (offices) in excess of the current need, and it is also impossible to write them out from the pharmacy warehouse according to common invoices for several departments (offices) and carry out subsequent packing, moving from one dish to another, changing labels, etc.

In outpatient clinics, the receipt of medications subject to quantitative accounting is provided by the chief (senior) nurse on separate invoices. She receives them from the pharmacy warehouse and issues them to departments (offices) for the current need.

Accounting for the receipt and consumption of medicines, as well as reporting in institutions where there are no pharmacies, is organized in the same manner as in institutions that have pharmacies in their composition (clause 40 of Instruction N 747).

The supplier's pharmacy warehouse, on the basis of invoices issued for a certain period (week, decade, half a month), presents an invoice to the institution.

These accounts from the pharmacy warehouse for the medicines received by the departments (offices) are checked by the accounting department of the institution according to the invoices attached to them, signed by the materially responsible persons of the departments (offices), and serve as the basis for writing off the spent medicines for each department (office) and the institution as a whole.

Accounting for medicines Budgetary activities

Accounting for medicines is carried out by the accounting staff in accordance with Instruction N 70n.

The duties of accounting employees include:

• ensuring the correct organization of accounting for medicines;
• control over the timely and correct execution of documents and the legality of operations performed;
• control over the correct, economical and purposeful spending of funds allocated for the purchase of medicines, over their safety and movement;
• constant control over the correct maintenance in departments (offices) of the institution of subject-quantitative accounting of medicines;
• participation in the inventory of medicines, timely and correct determination of the results of the inventory and their reflection in the accounting.

The accounting of medicines is carried out on the analytical account 0 105 01 000 "Medicines and dressings". The debit of the account records the amount of the received medicines, on the credit of the account - those issued for operation.

According to clause 57 of Instruction N 70n, analytical accounting of medicines is carried out on the Cards for the quantitative-total accounting of material assets (f. 0504041).

Recording of transactions on the consumption of medicines, their retirement, movement within the institution is kept in the Journal of transactions on the disposal and movement of non-financial assets.

Consider the reflection of the main operations for the receipt and write-off of medicines in accounting.

Example 1... Within a month, the institution received and paid to suppliers:

• medicines worth 280,000 rubles;
• dressings - 100,000 rubles;
• auxiliary materials - 50,000 rubles.

A total of 430,000 rubles.

These medicines were registered and taken into account by the head of the pharmacy M.O.L. Nazarova N.I.

Issued from the pharmacy to the senior nurse m.o.l. Pavlova I.A .:

• medicines in the amount of 150,000 rubles;
• dressings - 60,000 rubles.

A total of 210,000 rubles.

The institution is financed from the state budget, does not conduct business. The personal account is serviced by the OFK.

Based on these primary documents, the following accounting entries will be made.

Business activities

Many medical institutions along with the budget, they carry out entrepreneurial activities. The entrepreneurial activity of healthcare institutions is to provide medical services individuals on a paid basis.

In this case, it is necessary to organize a separate accounting of medicines by type of activity, since payment for medicines that will be used in entrepreneurial activities at the expense of budget funds is not allowed, and therefore will be regarded by the inspection authorities as inappropriate use of budget funds. In the Invoice Requirements, it is necessary to separately indicate the issuance of medicines purchased using funds from business and budgetary activities.

Example 2... According to the issued Invoice Requirement, the surgical department requires medications:

• for budgetary activities - in the amount of 10,000 rubles;
• for entrepreneurial activity - 4000 rubles.

Therefore, with separate accounting of medicines purchased in a pharmacy through budgetary and business activities, these transactions will be reflected in the following accounting entries.

This is an ideal example, since such records can only be kept with the use of computer technology at all stages of accounting, you also need to have accurate information: how many and what medicines will be required to treat patients at the expense of budgetary funds, and how much at the expense of funds from business activities.

What to do if there are difficulties in obtaining such information? In this case, you can advise the following: first, determine the share of entrepreneurial activity in the total volume of the institution's work, and then calculate the amount of medicines spent on entrepreneurial activity per month.

Let's look at an example.

Example 3... From the pharmacy to the surgical department, medicines were issued in the amount of 10,000 rubles, which were used, among other things, in business. Medicines were purchased at the expense of budget funds. The limits of budgetary allocations per month are 200,000 rubles, the proceeds from entrepreneurial activities are 50,000 rubles. Total - 250,000 rubles.

Let us determine the share that falls on entrepreneurial activity in the total volume of the institution - 20% (50,000 / 250,000) rubles. x 100).

We determine the amount of consumed medicines attributable to entrepreneurial activity - 2000 rubles. (10,000 rubles x 20/100). The amount of medicines spent on budgetary activities is 8,000 rubles. (10,000 - 2000).

Let us reflect these operations with accounting entries.

As a result, there is an overpayment for medicines received from budgetary activities, and an underpayment due to entrepreneurial activity. Thus, with the subsequent purchase of medicines, we propose to pay for them, taking into account the cost of medicines purchased at the expense of budgetary funds, but spent on activities that generate income.

I.Zernova

Deputy editor-in-chief

of the journal "Budgetary educational institutions:

accounting and taxation "

In accordance with clause 5.2.100.1 of the Regulation on the Ministry of Health and Social Development of the Russian Federation, approved by the decree of the Government of the Russian Federation dated June 30 2004 No. 321 (Collected Legislation of the Russian Federation, 2004, No. 28, Art. 162; 2006, No. 19, Art. 2080; 2008, No. 11, Art. 136; No. 15, Art. 15555; No. 23, Art. 2713) in order to improve the organization medical care to victims of road traffic accidents when:

1. Create a Commission of the Ministry of Health and Social Development of the Russian Federation to coordinate activities aimed at improving the organization of medical assistance to victims of road traffic accidents (hereinafter - the Commission).

2. To approve:

Regulations on the Commission in accordance with Appendix No. 1;

The composition of the Commission is in accordance with Appendix No. 2.

3. To recommend to the health authorities of the constituent entities of the Russian Federation to create in the constituent entities of the Russian Federation commissions for the coordination of measures aimed at improving the organization of medical assistance to victims of road traffic accidents.

3. Control over the implementation of this order shall be entrusted to the Deputy Minister of Health and Social Development of the Russian Federation, V. I. Skvortsova.

Minister
T.A. Golikova

Appendix No. 1
to the order of the Ministry
health and social
development of the Russian Federation
dated December 19, 2008 No. 747

Regulations on the Commission of the Ministry of Health and Social Development of the Russian Federation for the coordination of measures aimed at improving the organization of medical care for victims of road traffic accidents

1. The Commission of the Ministry of Health and Social Development of the Russian Federation for the coordination of measures aimed at improving the organization of medical care for victims of road accidents (hereinafter - the Commission) is a permanent coordinating body of the Ministry of Health and Social Development of the Russian Federation (hereinafter - the Ministry), created to ensure coordinated actions in solving problems of improving the provision of medical care to victims of road accidents.

2. In its activities, the Commission is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees and orders of the President of the Russian Federation, regulatory legal acts of the Government of the Russian Federation, the Ministry, as well as this Regulation.

3. The Commission includes representatives of the Ministry, the Federal Medical and Biological Agency, the Federal Service for Supervision of Healthcare and Social Development, heads and employees of federal state health institutions subordinate to the Ministry, the Federal Medical and Biological Agency and the Russian Academy of Medical Sciences.

4. The tasks of the Commission are:

development and coordination of measures aimed at improving the organization of medical assistance to victims of road traffic accidents;

study of the causes of death and lethality in victims of road traffic accidents;

interaction with commissions for the coordination of activities aimed at improving the organization of medical care in road traffic accidents created in the constituent entities of the Russian Federation, to study the causes of death and lethality in victims of road traffic accidents;

development of proposals to reduce mortality among victims of road traffic accidents;

5. In accordance with the assigned tasks, the Commission performs the following functions:

preparation of proposals of the Ministry on the main directions of the implementation of measures aimed at improving the organization of medical assistance to victims of road traffic accidents;

determination of priority directions in ensuring the implementation of measures aimed at improving the organization of medical assistance to victims of road traffic accidents;

preparation of proposals for improving the regulatory legal acts of the Ministry related to improving the organization of medical assistance to victims of road accidents;

coordination of interaction between the Ministry, the services subordinate to the Ministry and the agency, the Federal Fund for Compulsory Medical Insurance and the executive authorities of the constituent entities of the Russian Federation on improving the organization of medical care for victims of road accidents;

organizational and methodological support of measures to improve the organization of medical care for victims of road traffic accidents in the constituent entities of the Russian Federation;

monitoring the implementation of measures to improve the organization of medical assistance to victims of road accidents;

analysis and assessment of the progress in the implementation of measures to improve the organization of medical care for victims of road accidents.

6. The management of the Commission is carried out by the chairman or, on his behalf, by the deputy chairman of the Commission.

7. The work plan of the Commission is approved by the Chairman of the Commission.

8. The decision to hold meetings of the Commission is made by the Chairman of the Commission or, in his absence, by the Deputy Chairman of the Commission.

9. The meetings of the Commission are considered competent if attended by more than half of its members.

10. The decisions of the Commission are adopted by a simple majority of votes of the members of the Commission present at the meeting and are drawn up in a protocol signed by the Chairman of the Commission and all members of the Commission. A written dissenting opinion of the Commission members is attached to the minutes.

11. Documentation related to the activities of the Commission is kept in the Department for Organization of Medical Aid and Healthcare Development of the Ministry.

Appendix No. 2
to the order of the Ministry
health and social
development of the Russian Federation
dated December 19, 2008 No. 747

Composition of the Commission of the Ministry of Health and Social Development of the Russian Federation for the coordination of measures aimed at improving the organization of medical assistance to victims of road traffic accidents