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Accounting for museum funds
Accounting for museum funds is one of the main areas of stock work. Its purpose is to legally protect the museum collections and the rights of the museum to the data obtained as a result of the study museum items and collections. Accounting for funds is a continuous process, since the museum's funds are constantly replenished; control over the movement of objects and their condition. The procedure for accounting, storage and scientific processing of museum objects is regulated by normative documents Ministry of Culture.
In the process of accounting for museum funds, it is compiled according to established forms accounting documentation . It contains data on individual objects and groups of objects, on the order of their receipt in the museum and in various fund divisions. Most of the documents have legal force, are subject to registration and eternal storage. These are acts of acceptance, acts of issue, books of receipts, books of scientific inventory.
The state accounting of museum funds provides for two stages, which reflect the degree of study of museum objects : initial registration objects received by the museum and inventory, that is, the scientific registration of museum objects.
The legal registration of the belonging of objects to the museum and the rights of the museum to these objects begins with the act of accepting items for permanent storage. This document is drawn up in at least three copies, signed by the chief custodian (manager of funds), the person who kept the items before the decision of the fund-purchasing commission; and the person who accepted them for material storage. The act is approved by the director of the museum and sealed with the seal of the museum. Acceptance of items made of precious metals and precious stones, orders and medals, as well as weapons is determined by special regulatory documents.
Before entering the appropriate fund unit, objects undergo an initial registration, which finally confirms their belonging to this museum. They are entered into book of receipts of museum items(main fund) or in accounting book of scientific auxiliary materials in the form determined by the instruction (see App. No. 3, 4, 5). In natural science museums, raw materials are registered in accounting book of raw scientific materials.
Items received by the museum for temporary storage are brought into book of receipts for temporary use. They are returned according to an act, which is drawn up by order of the director and signed by the chief custodian, head of the fund department that kept the item; and the person who temporarily accepted it for materially responsible storage.
Purpose of income books state document security order - register an item under a specific number and give a brief description of it, excluding the substitution of the item, and in case of loss or theft, facilitating its search. The serial number according to the book of receipts (KP) assigned to this item is simultaneously affixed in the act of its admission to the museum, as well as on the item itself, along with the museum code, for example: State Historical Museum, KP - 112408. With simultaneous admission a large number homogeneous items (numismatic collection, photographic materials, etc.), their group entry in the book of receipts is allowed if there is a collection or field inventory. In this case, the number of received items is reflected in the corresponding serial numbers of the receipt book (for example, KP - 1760–1870) or is fixed by fractional serial numbers (for example, KP - 1760/1 - PO). However, unique materials are always recorded individually. Group entry of items made of precious materials and precious stones is also prohibited.
Thus the concepts accounting unit and storage unit, can designate both a separate museum item and a group of items (collection, set), if they are registered in accounting documents under the same number.
Registration in the book of receipts of museum objects is carried out taking into account all the information recorded in the acceptance certificates and field documentation. The description of the item is based on the results of its attribution obtained by the time of its initial registration. Unique items in without fail are photographed. The book of receipts also records data on the time, source, method of receipt of the item, its safety, cost (upon purchase), and accompanying documents. The number of the act, the date of entry is affixed.
The book of receipts, as a document of a protective order, is drawn up accordingly before filling out: the sheets are numbered, laced, the book is signed and sealed with the seal of a higher authority. All entries are made clearly, legibly, without erasures, and their correction is allowed only in extreme cases, while old and new entries must be clearly readable. Minor corrections are certified by a special entry in the notes of the book signed by the director and chief custodian, head of the accounting department, custodian of the item. Signatures are sealed with the seal of the museum. All significant corrections in the book of receipts (attribution, safety, size, material, etc.) are made only on the basis of special acts signed by the director or his deputy for scientific work, the chief custodian, the head of the fund division, and are certified by the person responsible for primary accounting.
Legal documents of primary accounting are carefully preserved; access to them has a limited circle of people. Meanwhile, the information they contain is needed not only by museum staff, but also by researchers from other institutions. Therefore, already at the stage of primary accounting, a system of file cabinets is created - card files, and in last years and electronic. Especially needed record file , performing the information function of the book of receipts. The cards that make it up are identical in content to the entries in the book of receipts and are arranged in the order of its numbers. For temporary receipts, a card index is also compiled, systematized by sources of receipt.
After registration in the books of receipts, the items are transferred to the fund divisions to the custodians under acts for materially responsible storage(See Appendix No. 6). At the same time, museum items, unlike scientific and auxiliary materials, go through the second stage of accounting - inventory, which is the main form of study, description and scientific definition of the objects of the main fund. It is carried out with the help of scientific inventory books. - scientific inventory. Being legal documents, they are drawn up in the same way as income books.
Entry into the scientific inventory is done only on a subject-by-subject basis and in accordance with the form established by the instruction (see Appendices No. 7, 8). It is based on the further, deeper work of a specialist in defining a museum object. In the scientific inventory, the exact name of the object is given, its detailed description with a list of all available hallmarks, monograms, signatures and inscriptions. Information about the author, place and time of creation and existence, history of the item, publications related to it, material and manufacturing technique, size and weight (for items made of precious metals and stones), degree of preservation are entered. The corresponding columns indicate the accounting designations, old accounting designations (if any), numbers of photo negatives (if the subject is photographed), data on the source and method of receipt, price, etc.
Museum items during the inventory are systematized in accordance with the structure (structure) of the main fund. Therefore, each fund division usually has several scientific inventories, in accordance with the classification adopted by it into groups of museum objects. For example, in the division of visual sources, paintings, drawings, and sculptures will be included in different books. Each of them has its own designation, which allows you to determine the belonging of the book and the item inventoried in it to a specific fund unit and a group formed within it. Belonging to the division of pictorial sources can be indicated by the letter I, and to the sculpture group - by the letter C.
Each item recorded in the scientific inventory receives its own number, which is affixed to it and in the book of receipts. Thus, the museum item eventually acquires two numbers: according to the book of receipts and according to the scientific inventory. Its full account designation may look, for example, like this:
GIM-KP 1245
I-S 137
When affixing an accounting designation, it is important not to damage the appearance of the object and at the same time apply it so that it is visible to the custodian and researcher, does not crumble, is not erased. For example, on metal objects it is marked with enamel paint, and on ceramic objects - with oil or ink. If the accounting designation cannot be applied to the item itself, labels and tags are used that are sewn, nailed or hung to items, affixed to the mount, on individual packaging.
The items that make up the set (services, sets) are entered into the scientific inventory under separate numbers, and their belonging to the set is noted in the description. Atlases, albums of drawings and photographs of one author are entered into scientific inventories under one number, while each sheet receives a fractional number.
Items made of precious metals and precious stones are recorded in inventories only if there is an act of jewelry expertise certifying the authenticity of the material and the accuracy of the weight. In special inventory books, they are additionally accounted for, therefore, unlike other items, they have not two, but three account numbers.
Written sources are taken into account according to the rules developed by the governing archival bodies. Accounting is kept for archival funds, archival collections, storage units. Inventories of archival funds in legal terms, they are equated with books of scientific inventory. They include a list of storage units included in this fund. The list contains a heading and short description contents of each storage unit.
An entry in the scientific inventory is made on the basis of a pre-compiled scientific description cards , the columns of which must correspond to the columns of the inventory (see Appendix No. 9). It is filled in in the process of identifying a museum item and records the result of studying all its main features. Before being entered into the scientific inventory, the text of the description must first be endorsed by the head of the fund department, deputy director for scientific affairs or the chief curator.
In the process of scientific description, the content of the card can be supplemented, refined and even changed. At the same time, all changes made to the scientific inventory are drawn up according to the same rules as in the books of receipts.
Based on the cards of the scientific description of museum objects, a inventoryfile cabinet, performing informational functions of inventory description books and serving as the basis for scientific cataloging of funds. In order to quickly find objects, it is compiled topographic map, as well as topographical inventory , where the storage location of each accounting unit is fixed. In each fund division, card indexes are also created for items of the scientific auxiliary fund.
Museum funds are in constant motion, because items can be transferred to other museums and institutions both for permanent use in exchange or free of charge, and for temporary use, for example, to create expositions or exhibitions. Items inside the museum move even more actively. They are transferred for temporary use to other departments for exposition and exhibition work, for research, restoration, photocopying. All these issuances, as well as the facts of theft, loss, destruction of items, are formalized in an appropriate manner according to the instructions. Issues for long term inside the museum (to other fund divisions, to the exposition) are drawn up by an act of intra-museum transfer and endorsed by the chief curator (see Appendix No. 10). Items transferred from the collection departments to other departments of the museum, for example, a photo lab, on short term, can be registered in a special book with a receipt of the receiving person.
The number of items in museum collections is constantly changing: some items leave the museum collection, others replenish it. Therefore, the museum annually makes annual reports on the movement of museum funds, which reflects information on receipts, on the total number of items, on intra-museum and extra-museum temporary loans, etc. In order to make sure that there are real items for specific numbers of accounting documents, as well as that their safety has not been damaged, a transfer of funds.
The re-registration is carried out by a special commission consisting of at least three people with the obligatory participation of the custodian of this collection. Each item assigned to the stock subdivision is verified with the act of acceptance for materially responsible storage, with an entry in the book of scientific inventory and in the book of receipts; the presence of documents certifying the absence of certain items in the funds is also checked. Based on the results of the work, the commission draws up and signs an act of reconciliation of the presence of museum objects with accounting documentation, which is approved by the director of the museum.
The most important accounting documents, having legal force, are registered in special books and inventories. They are not issued to unauthorized persons and are not taken out of the museum. All acts, inventory books, books of temporary and permanent receipts, books and inventories of products made of precious materials are kept by responsible persons in fireproof cabinets, in a closed room, which is sealed during non-working hours.
Along with the term "accounting documentation" there is a broader concept - "stock documentation ». In addition to accounting, it includes documents generated in the process of physical protection of funds, as well as in their classification and systematization - classification schemes, catalogs and indexes. Thus, the fund documentation system contains and transmits information about the funds themselves, as well as about those phenomena and processes that document museum objects. Therefore, it is an information system. In addition to the actual fund documentation, it includes studies of individual objects and their groups, published in the form of monographs and articles, as well as studies in the field of specialized disciplines, created on the basis of museum objects.
The stock information system is used in the selection of items for display and labeling, it helps to interpret items in the preparation of excursions and lectures, and in the process of studying museum items, it allows for a comparative analysis. In addition, it provides data that allows you to find out the state of the funds themselves, the feasibility and direction of their replenishment. The stock information system is needed not only by museum staff, but also by researchers from other institutions and representatives of various specialties.
Creation of stock information system The work is complex and continuous. In the last decade, its active modification has begun with the help of computer technologies, which make it possible to radically change the very process of preparing museum documentation. The presence of electronic information carriers does not relieve museum specialists from the registration of accounting documents on paper, since only they have legal force. However, the automation of the activities of fund departments significantly reduces labor costs, reduces the likelihood of errors and allows you to quickly make changes to the documents being prepared.
Computerization opens up especially wide opportunities in the field of cataloging museum collections. With its help, file cabinets are maintained, which include arbitrarily detailed data on subjects and the necessary reference apparatus - indexes, links, headings. It allows you to search for information on various grounds - the author, inventory number, date of creation, for any phrase or word in the description, and the information received upon request can have both textual and graphical form.
23.1. Museums are obliged to systematically check the availability and state of preservation of museum objects and museum collections in order to establish whether their actual presence, identifying features and state of preservation correspond to the data in the main accounting documentation (hereinafter referred to as the availability check).
Availability can be checked both for the entire volume of museum objects and museum collections stored in the funds, and for individual storage groups in accordance with the codes of inventory books.
23.2. Availability is checked by a commission formed on the basis of the order of the museum director, in accordance with the schedule approved by the museum director and agreed with the founder.
The commission must include at least 3 people with the obligatory participation of the responsible custodian and an employee of the accounting department.
23.3. The schedule is drawn up taking into account the following terms for checking the availability and volume of checked funds or storage groups:
For museums with a total number of funds up to 30 thousand items - 1 time in 3 years;
From 30 to 300 thousand - 1 time in 5 years;
From 300 to 500 thousand - 1 time in 7 years;
From 500 thousand to 1 million - 1 time in 10 years;
Over 1 million - 1 time in 15 years.
Checking the availability of items made of precious metals and precious stones is carried out within the time limits specified in Section 36 of the Rules.
23.4. In order to more effectively organize the work on checking the presence in each museum, it is necessary to develop and approve a methodology for its implementation, including the procedure for counting museum objects and putting special marks in the accounting books on the passage of the subject of the presence check.
23.5. The results of the check are documented in an act that is signed by all members of the commission, submitted for consideration by the EFZK, approved by the director of the museum and registered in a special book for registering acts of checking the availability (Appendix No. 30).
The following documents are attached to the certificate of availability.
tables , which record data on the number of museum items registered in the books of account (Appendix No. 30-1).
Tables are compiled on the basis of counting items in each volume of the accounting book with the obligatory adjustment of the number of registered numbers to the number of items listed behind them, including in total numbers with fractional designations.
The act records information about items excluded from accounting documentation in the established and unspecified manner, twice registered items and items excluded earlier, but found in stock (Appendices Nos. 30-2, 30-3).
All available supporting documents in the form of photocopies from the originals or certified copies must be attached to the list of items not found during the availability check (Appendix No. 30-4).
In case of theft or theft, justification documents are a letter of information about the date and circumstances of the theft, relevant intra-museum orders and explanatory notes of museum officials, the results of internal investigations, certificates from the internal affairs body about the establishment, suspension or termination of the criminal case, other documents and materials, related to this fact.
In the case of previous transfers of museum objects to other museums or organizations without issuing the relevant permits, certified copies of the documents on the basis of which the transfer was made (order or instruction of a higher organization or museum director, act of issuance, confirmation of the museum or organization on receipt of the object, etc.) ).
In case of confirmation of the shortage of museum items identified in the course of previous availability checks, certified copies of the acts of these checks or extracts from them are attached with the appropriate sheets of lists of items.
In the event of a shortage of museum items for unidentified and undocumented reasons, an explanatory note signed by the chief curator, the head of the accounting department and the responsible curator is attached.
The list for inconsistencies includes only those items in which gross (serious) inconsistencies in the description of their actual parameters and visual characteristics have been identified or a substitution of items has been established (Appendix No. 30-5).
During the availability check, it is necessary to pay attention to items that are in an unsatisfactory state of preservation in order to resolve the issue of taking urgent measures for their conservation or restoration, as well as items that were erroneously included in the main fund of the museum and are subject to transfer to the scientific auxiliary fund. (Appendices Nos. 30-6, 30-7).
Proposals to exclude museum items from the Museum Fund Russian Federation and accounting documentation of the museum should contain reasoned justifications for the expediency of their exclusion, supported by relevant justification documents in the form of expert opinions of the EFZK and third-party specialists, notifications of the Ministry of Internal Affairs about the termination of the criminal case, etc. (Appendix No. 30-8).
All appendices to the act of verification are signed by members of the commission and sealed with the seal of the museum.
Depending on the state of the museum's accounting documentation and the results of the audit, the act may reflect other positions that are not provided for in the form specified in Appendix No. 30.
23.6. The results of the availability check are submitted by the museum for approval to the founder.
Museums run by Russian Academy sciences, other federal departments, constituent entities of the Russian Federation and local governments, send acts of verification of availability to the Ministry of Culture of the Russian Federation in the following cases:
Loss of museum items (shortage);
Transfer of subjects from the main to the scientific auxiliary fund;
Exceptions (write-offs) of museum items;
Establishing the substitution of museum items.
23.7. The all-Russian (total) check of the availability of museum objects and museum collections is carried out by the Ministry of Culture of the Russian Federation every 20 years.
Museum values need to be accounted for!
There are more than 1800 museums in Russia. Their collections contain almost 55,000,000 exhibits. Over 250 museums are museums of an artistic profile with funds of works of painting, graphics, sculpture, folk, arts and crafts and theatrical and decorative art, as well as the latest types of art of the late XX - early XXI century and photographs. Not surprisingly, accountants have about as many questions as exhibits in museums.
In this article, we will consider the accounting of values included in the Museum Fund of the Russian Federation. And in the following issues we will talk about the budgetary accounting of museum objects and exhibits that are not included in the museum fund of the Russian Federation.
So, accounting for the values included in the Museum Fund of the Russian Federation is carried out in accordance with the Law of May 26, 1996 N 54-FZ “On the Museum Fund of the Russian Federation and Museums in the Russian Federation” (hereinafter referred to as the Law) and the Decree of the Government of the Russian Federation dated February 12, 1998 N 179 “On Approval of the Regulations on the Museum Fund of the Russian Federation, on the State Catalog of the Museum Fund of the Russian Federation, on Licensing the Activities of Museums in the Russian Federation” (hereinafter referred to as the Regulation).
Legal aspect
In accordance with the Law, the museum fund is a collection of museum objects and museum collections permanently located on the territory of the Russian Federation, the civil circulation of which is allowed only subject to certain restrictions.
The inclusion of museum items and collections in the Museum Fund of the Russian Federation is carried out federal body executive branch, which is responsible state regulation in the field of culture after the relevant expertise.
Museum items and collections are considered included in the Museum Fund of the Russian Federation from the date of registration of the relevant fact in the State Catalog of the Museum Fund of the Russian Federation.
Art museums that have been transferred to the operational management of museum objects and collections included in the state part of the Museum Fund of the Russian Federation are obliged to ensure:
the physical safety and security of museum objects and collections;
maintenance and preservation of records related to museum objects and collections;
use of museum collections for scientific, cultural, educational, creative and production purposes.
About funds
Collections of art museums consist of the main and scientific auxiliary funds.
The main fund includes works of all types of fine, decorative and applied, monumental art, collections of archeology, numismatics, etc. in accordance with the profile of the museum.
An exchange fund can be allocated from the main fund, which consists of museum items that do not meet the profile of the museum, as well as extra copies (over five). Museum items of the exchange fund can be transferred with the permission of the founder to other museums in exchange or free of charge. Museum objects of the exchange fund upon admission to the museum are registered as objects of the main fund, and their belonging to the exchange fund is recorded in a special card.
The scientific auxiliary fund includes various reproductions (photocopies, casts, dummies, layouts), maps, diagrams, diagrams, plans, etc., developed or acquired in the process of completing, studying and exhibiting museum collections.
AT individual cases scientific auxiliary materials can be transferred to the main fund (for example, exact copies of lost unique items).
An exchange fund can also be allocated from the scientific support fund.
The assignment of items to a particular fund is made by the museum's fund-purchasing commission and is drawn up in a protocol, which is approved by the director and sealed.
Accounting documents
Accounting for museum objects and collections is the determination of the number and composition of museum collections, the registration of this number and composition in special accounting documentation in order to identify museum objects and collections, the organization of optimal storage, prompt location, control over changes in composition and state of conservation, scientific study and efficient use.
Accounting for museum objects and collections is carried out in special accounting documentation, consisting of basic and auxiliary documents. The main documents include:
acts of acceptance and issuance of museum objects and museum collections for permanent and temporary use,
main inventory book (receipt book),
inventory book by types of items (collections),
archival inventories (as inventory books),
special inventory books for accounting items made of precious metals and precious stones.
The main accounting documents of museums are the documentary part of the State Catalog of the Museum Fund of the Russian Federation.
Supporting records include:
relief fund income book,
raw materials stock ledger,
accounting book of museum items and museum collections accepted for temporary storage,
in-museum acts of acceptance and issue,
museum item passport, restoration passport, registration logs of all types of acceptance and issuance acts, registration logs of museum object passports and restoration passports,
scientific reference catalogs and card indexes, inventories, magazines, etc. used to obtain operational information about museum objects and museum collections.
State accounting
According to the Regulations, museum objects and collections included in the fund are subject to accounting and storage in accordance with the uniform rules and conditions determined by the Instruction for Accounting and Storage of Museum Values, approved by Order of the USSR Ministry of Culture of July 17, 1985 N 290 (hereinafter - the Instruction ).
Accounting for museum objects and collections is carried out by the museums in whose operational management they are, using special accounting documentation that provides the possibility of full identification of these objects and collections and contains information about their location, safety, form of use, etc.
In accordance with paragraph 13 of the Regulations, the reflection of museum objects and collections on the balance sheet legal entity under whose operational control they are not allowed.
State accounting of museum collections is the definition and registration of museum collections that are public property.
Museum funds are subject to strict state accounting, which ensures their legal protection and creates conditions for study and rational use.
State accounting of museum funds provides for two stages:
primary registration and attribution of items received by the museum, with the aim of their documentary protection (activation, a brief entry in the book of receipts);
inventory, that is, the scientific registration of museum objects (classification by types of sources, types of materials, types of art, collections, compilation of a more detailed and accurate description, attribution clarification, entry into the scientific inventory).
Basic legal documents state accounting Museum funds are acts of acceptance and issuance, books of receipts and scientific inventory. To characterize a museum object, scientific inventory is the most complete document that fixes its classification and the results of the study.
Accounting in museums is carried out in physical terms (objects, units of storage).
Attention
Museum objects and museum valuables that are not included in the Museum Fund of the Russian Federation, artistic valuables, objects of fine and applied art of institutions are subject to accounting in the manner established by the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n for the acquisition of basic funds.
Acquisition of funds
The Instruction provides for the phased registration of new acquisitions in the museum collection, namely:
conducting documentary accounting of new receipts before their consideration by the Fund and Purchase Commission (FPC);
submission of new receipts for consideration by the Federal Law Commission;
actuation and registration of new receipts, their state registration (clauses 86-94, 100 of the Instruction).
Registration of acceptance and issuance of items is carried out immediately upon their receipt and issuance in accordance with the relevant acts. Acts of acceptance and issuance are the primary legal documents of the state accounting of museum collections. Storage in museums of items that are not formalized with acceptance certificates is strictly prohibited.
For all new additions to the museum collection, prior to their consideration by the FLC, an act of acceptance or a receipt for receiving items from the owner for temporary storage is drawn up with an inventory (collection or field) of the items attached. This procedure for processing new acquisitions applies to all forms of acquisition of the museum's funds, including expedition fees, purchases, operational acquisition at the scene. In the acts of acceptance or issuance, the place of drawing up the act, year, month, date, from whom (for issuance - to whom), by whose order, for what purpose and for how long (if the item is accepted or issued temporarily for exhibition, examination, etc.) .) the item is accepted or handed over. In this case, the items are accurately listed one after the other by name, given a brief description of, the size, material, technique are indicated, the preservation of the object is noted, the mount (for example, in a frame, under glass), the previous number of the object, if it came from another museum.
All objects (collections) entering the museum collection must be reviewed by the museum's FZK. The decision of the FLC on the acceptance of items (collections) into the museum collection is documented in a protocol, which is approved by the director of the museum. Based on this decision, an act of receiving items for permanent storage is drawn up. After the approval of the said act by the director of the museum and within the time limits established by the FLC, new acquisitions are registered in the Main Inventory Book of the Main Fund and the Book of Accounting for Scientific and Auxiliary Materials.
In the act of acceptance, as well as in the inventory (collection or field) attached to it, objects of both the main and scientific auxiliary funds can be included. But their initial registration is carried out separately for the corresponding books of the main and scientific auxiliary funds.
At the stage of activation and registration of items of the main fund, each item is determined, its attribution, the purpose of which is to compile general characteristics object: its search image, identification and fixation of the most significant distinguishing features that distinguish it from a number of other similar objects. Based on the information about the subject, revealed in the process of its acquisition, authorship is determined, functional purpose and belonging of the object, place and date of creation, living environment (social, ethnic and other ties), authenticity, physical features (material, technique, shape, size, color, etc.), source and method of acquisition of the object by the museum, degree of physical preservation at the time of its registration in the museum. The information collected at the acquisition stage is largely decisive for determining the museum value of the object, its further research and use. The results of attribution of each museum object are documented (recorded, recorded) in the act of acceptance, the Main Inventory Book of the main fund and the Book of Accounting for Scientific Auxiliary Materials. It is at this stage that an object of museum significance acquires the status of a museum object and is included in the museum collection.
Items of the main and scientific auxiliary funds after their registration and encryption (putting down account numbers) are transferred to the relevant museum collections and the scientific auxiliary fund for safekeeping in accordance with the act of acceptance and transfer of objects. The act is signed by the person responsible for keeping records of museum collections (head of the sector or department of accounting), and the responsible custodian of the corresponding museum collection or materials of the scientific auxiliary fund, then endorsed by the chief custodian and approved by the director of the museum (in some museums - by the chief custodian).
All museum items and collections received by the depository (funds department) are registered in the Book of Accounts for the Receipts of the Fund Storage (Funds Department), the form of which is determined by the museum. Recording of new receipts is carried out in total according to the act of acceptance and transfer of items for safekeeping and the collection inventory attached to it. The book annually summarizes the items received by the fund (department).
Let's consider examples of reflecting records for the acquisition of museum collections in budget accounting.
1. Acquisition of museum objects and museum valuables at the expense of budget financing.
Let's say right away: when acquiring museum items, you should apply the article economic classification expenses 226 “Other services” (letter of the Ministry of Finance of Russia dated February 22, 2006 N 02-14-10 / 372). This is due to paragraph 13 of the Regulations due to the fact that the reflection of museum objects and museum valuables on the balance sheet of the museum is not allowed.
To account for the amount of limits of budgetary obligations for the acquisition of museum valuables, the following entries are made:
Debit 1 501 05 226
“Limits for budget commitments on expenditures from other services received” Loan 1,501 03,226
“Limits of budgetary obligations of recipients of budgetary funds for expenditures at the expense of other services“
- the limits of budgetary obligations for the acquisition of museum valuables were received;
Debit 1 501 03 226
“Limits of budgetary obligations of recipients of budgetary funds for expenses from other services” Loan 1,502 01,226 “Accepted budgetary obligations of the current year from other services”
- basis - a purchase contract and a payment order prepared on its basis
In the budgetary accounting of the institution, the operation for the acquisition of museum valuables is reflected as follows:
Debit 1 401 01 226
“Expenses for other services” Loan 1,302 09,730
- expensed the cost of the purchase;
Debit 1 302 09 830
"Decrease accounts payable on settlements with suppliers and contractors for payment of other services" Loan 1 304 05 226 "Settlements on payments from the budget with the bodies organizing the execution of budgets, for payment of other services"
- made payment under the supply contract.
2. Acquisition of museum objects and museum valuables through income-generating activities.
Debit 2 401 01 226
“Expenses for other services” Loan 2,302 09,730
“Increase in accounts payable for settlements with suppliers and contractors for payment of other services“
- reflects the costs associated with the acquisition of museum valuables;
Debit 2 302 09 830
“Reduction of accounts payable for settlements with suppliers and contractors for payment of other services” Loan 2 201 01 610 “Disposal of funds of the institution from bank accounts”
- payment was made under the supply contract;
Debit 2 401 01 130
“Income from market sales finished products, works, services" Loan 2 401 01 226
“Costs for other services“
- decrease in income by the amount of purchase costs (in accordance with the order on accounting policy- at the end of the reporting period (month, quarter)).
Restoration
Expenses for the restoration of museum objects and museum collections should be charged to item 226 “Other services”. In the letter of the Ministry of Finance of Russia dated February 22, 2006 N 02-14-10/372, a list of the museum's costs for restoration work was compiled, which includes:
provision of services for the restoration of works of art, which are on the balance sheet of the institution;
conducting technological surveys and research;
obtaining, based on the results of surveys, conclusions on the state of structures and building materials, on carrying out repair, restoration and conservation work;
Obtaining initial permits for repair, restoration and conservation work;
development terms of reference on holding a competition for the design of repair and restoration work at cultural heritage sites;
development of preliminary designs for restoration and conservation and their coordination;
development of cost estimates for preliminary designs of restoration and conservation and their coordination;
development and coordination of the working design and estimate documentation on restoration and conservation, methodological guidance and architectural supervision during repair and restoration work;
development of drawings, technological maps, recommendations for the performance of works on restoration and conservation;
conducting an examination of scientific and design and design and estimate documentation for restoration and conservation;
development local estimates for the performance of works on restoration and conservation;
development of terms of reference for holding a competition of choice general contractor when carrying out repair, restoration and conservation work;
preparation of scientific and restoration reports;
performance of customer functions;
implementation of technical supervision over repair, restoration and conservation work;
conducting an examination of the performed repair, restoration and conservation work.
Temporary storage
The museum may accept objects or collections for temporary storage for exhibitions, restoration, examination or other purposes. An appropriate act is drawn up for all accepted items.
It is forbidden to transfer items that are in temporary storage in the museum to other legal entities or individuals without the consent of the owner of these items (paragraph 96 of the Instruction).
All documentation for the acceptance of items (collections) for temporary storage must be legally formalized and registered in the appropriate accounting documents of the museum. The act of accepting a collection for temporary storage is signed by the receiving party - the museum and the transferring party - the owner of the items (collection) and is approved by the director of the museum and the seal. Each act of admission is assigned a serial number (starting from the first number annually). The act is drawn up in three copies: two of them remain in the museum (in the accounting sector and with the responsible custodian), and the third is transferred to the owner (paragraph 94 of the Instruction).
Recording of items in the act of acceptance for temporary storage is carried out only item by item, indicating the main attributive data and distinctive features of the item, the degree of its preservation. With a large composition of incoming items, a collection inventory is attached to the act.
On the basis of the act of acceptance for temporary storage approved by the director of the museum, items are registered in the Book of receipts for temporary use (clause 100 of the Instruction and Appendix No. 10 to it). At the end of each year, the acceptance certificates and annexes to them are laced in ascending order, numbered by page and sealed with the seal of the museum.
On the items received by the museum for temporary storage, when they are registered in the Book of receipts for temporary use, serial numbers are affixed. The numbering is carried out taking into account their possible removal from the item in case of return to the owner. The numbers are marked in pencil on hanging labels, a mount or on the individual packaging of the item (envelopes, cases, boxes, etc.).
The return by the museum of objects provided for temporary storage to their owner is carried out by order of the director of the museum and is issued by an act of issue, which is signed by the chief curator, the head of the relevant department, the financially responsible person in whose storage these objects were (paragraph 97 of the Instruction). Once the items are returned to the owner, they must be removed from the relevant museum records. Freed account numbers are not reused.
Each museum object of the main fund, objects and materials of the scientific auxiliary fund, upon their initial registration, is assigned an accounting number, which is affixed to the object simultaneously with the entry in the Main Inventory Book and the Book of Accounting for Scientific Auxiliary Materials. The account number corresponds to the serial number of the entry in the first column of the indicated books and is put down directly on the item itself or, if this is not possible, on the frame, case, label, label, envelope, etc.
An accounting designation is applied to an item sequentially as the main accounting operations are carried out, including primary registration, scientific inventory and special accounting (for items made of precious metals and stones).
The methodology for putting down registration marks on items is developed in paragraphs 128-148 of the Instruction. Application of registration marks on objects can be carried out using stamps and by hand with ink, ink or paste (black, purple), graphite pencil (for graphics), special felt-tip pens for glass, metal, wood and other materials, as well as paint (enamel or oil ) on a large sculpture.
Insurance
If the transferring party for temporary storage is another museum, then before taking out the exhibits, they are insured (the same is done when transporting valuables to the exhibition). Consider the relationship between an institution and an insurance company using federal institutions as an example. In accordance with Appendix 2 to the Law of December 19, 2006 N 238-FZ “On the federal budget for 2007”, income from compensation for damage in the event of insured events, when the beneficiaries under insurance contracts are recipients of federal budget funds, relate to non-tax income and to be transferred to federal budget in the amount of 100 percent for income code 1 16 23010 01 0000 140. Note that insurance payments, which come to federal agencies from insurance companies as compensation for damage as a result of the onset insured event, are subject to crediting to the accounts of the authorities Federal Treasury with reflection on personal accounts for accounting for funds received from entrepreneurial and other income-generating activities opened for federal institutions in the prescribed manner in the bodies of the Federal Treasury.
Example
Museum- a federal institution, the administrator of budget revenues, concluded an insurance contract for paintings when they were taken to the exhibition. One of the paintings was damaged and is subject to restoration, the cost of which will be 100,000 rubles. Insurance Company paid the required amount
Debit 2 205 10 560
“Increase in receivables from other income“ Loan 2 401 01 180
"Other income"
- 100,000 rubles. - the amount of federal budget income was accrued in the amount of insurance payment under the income code 3 03 02010 01 0000 180 “Other gratuitous receipts to federal institutions”;
Debit 2 201 01 510
“Receipts of funds of the institution to bank accounts“
Credit 2 205 10 660
“Decrease in receivables from other income“
- 100,000 rubles. - received an insurance payment to an off-budget account;
Debit 2 401 01 180
“Other income“ Loan 2 201 01 610
“Disposal of funds of the institution from bank accounts“
- 100,000 rubles. - listed cash to federal budget income under income code 1 162301001 0000 140 “Income from compensation for damage in the event of insured events when beneficiaries under insurance contracts are recipients of federal budget funds”;
Debit 1 210 02 140
“Settlements with the bodies organizing the execution of budgets for the amounts of forced withdrawal received by the budget”
Credit 1 401 01 140
“Income from compulsory seizure amounts“
- the receipt administrator received an extract on the receipt of income to the federal budget under the income code 1 162301001 0000 140.
Write-off
According to Article 9 of the Law, the exclusion of museum objects and collections from the Museum Fund of the Russian Federation is carried out by the federal executive body, which is entrusted with state regulation in the field of culture in the manner established by the Regulations, after an appropriate examination.
The decision to exclude museum items and collections from the fund may be made by the Ministry of Culture of the Russian Federation in the following cases:
loss and destruction of museum objects and collections or their exchange for other museum objects and collections;
the erroneousness of the expert opinion on the cultural and historical significance, physical condition and other features of these items and collections, on the basis of which a decision was made to include them in the fund;
adoption of the relevant court decision, which has entered into force.
Museum items and collections are considered excluded from the Museum Fund of the Russian Federation from the date of registration of the relevant fact in the State Catalog of the Museum Fund of the Russian Federation.
The decision to write off the materials of the scientific auxiliary fund is made by the director of the museum. The procedure for writing off museum objects and materials of the scientific auxiliary fund is determined by the manual for writing off the records of those that have fallen into an unusable (limiting) state or lost material and monetary resources.
In state museums that are not part of the Museum Fund of the Russian Federation, the accounting of valuables is carried out in accordance with the Instructions for Accounting and Storage of Museum Treasures, approved by Order of the USSR Ministry of Culture of July 17, 1985 N 290 and Instructions for Budget Accounting, approved by Order of the Ministry of Culture of Russia dated February 10, 2006 N 25n (hereinafter referred to as the Instruction). To begin with, I would like to list the museums for which such a value accounting system is applicable:
historical museums. These are museums of historical sciences: archaeological, ethnographic, numismatic, historical-revolutionary, military-historical, historical-economic; museums of the history of enlightenment and education;
art museums dealing with art history and art history;
natural history museums are museums based in their activities on the natural sciences. These include biological, botanical, zoological, geological, paleontological, mineralogical, ecological, anthropological and others;
technical museums related to technical sciences, production: polytechnic, technical, aviation, motor transport; museums of communications, shipbuilding, mining, railway transport;
literary museums dedicated to the development of literature, the life of writers (poets, critics, etc.);
complex museums. Such museums combine two or more main profiles. For example, historical-artistic, historical-architectural. The most common form is the local history museum, which includes historical and natural science specialization.
Museum funds
The totality of museum exhibits makes up the museum collection - the basis of all museums, both public and private and departmental.
All museum values located in museums must be divided in accordance with their significance for science and culture in general, as well as for the activities of the museum itself.
The main task for any museum is the organization of funds. The purpose of the stock work is to acquire the funds of the museum to create conditions for the storage, research, use and replenishment of valuables.
Museum funds can be classified into two types:
fund of museum items (museum collection);
a fund of scientific and auxiliary materials that are associated with the exhibits themselves.
All museum items can be divided according to the following criteria:
chronological mark. It groups all items related to one millennium, century, year, etc.;
geographic sign. At the place of creation of the object and at the place of its existence;
ethnicity.
Characteristics of ethnographic museums:
social belonging - the material is grouped within the framework of socio-economic formations;
a nominal sign that unites certain objects related to a particular person.
Museum valuables also have two classifications:
subject classification, which groups objects that are related in meaning or plot;
thematic classification of museum objects - carried out in historical museums based on the classification of historical knowledge and is close to the structure of the exposition.
Accounting rules
All items received by the museum are subject to strict documentary accounting.
Registration of acceptance and issuance of museum exhibits is carried out immediately upon their receipt or issuance in accordance with the relevant forms of acts established by the Instruction for Accounting and Storage of Museum Funds.
Accounting of museum items is carried out in accordance with the Instructions for Budget Accounting.
Museum exhibits are recorded as fixed assets in the group “Other fixed assets” on account 0 101 09 000.
Budget accounting for the receipt of museum valuables is carried out as follows accounting records:
Debit 1 106 01 310
Loan 1,302 19,730
“Increase in accounts payable for the acquisition of fixed assets“
- a museum exhibit entered the museum;
Debit 1 101 09 310
Credit 1 106 01 410
- a museum exhibit entered the warehouse;
Debit 1 106 01 310
"Increase capital investments into fixed assets"
Credit 1 101 09 310
“Increase in the value of other fixed assets“
- transferred to structural subdivision museum to prepare for the exposition of a museum exhibit (with a change in the financially responsible person);
Debit 1 101 09 310
“Increase in the value of other fixed assets“
Credit 1 302 09 730
“Increase in accounts payable for settlements with suppliers and contractors for payment of other services“
- reflects the cost of work to bring the museum exhibit to the exposition form;
Debit 1 101 09 310
“Increase in the value of other fixed assets“
Credit 1 106 01 410
“Reduction of capital investments in fixed assets“
- the exhibit was handed over after preparation to the exhibition halls, taking into account the cost of work to bring the museum exhibit to the exposition view.
Depreciation
Depreciation is charged on museum valuables that are in the accounting records.
The initial, or replacement, cost of museum valuables is reimbursed by accounting records for the calculation of depreciation, produced for reporting periods throughout the entire period of their beneficial use.
The amount of depreciation is calculated on a straight-line basis based on the original (replacement) cost of a museum exhibit and the depreciation rate, which is calculated based on the useful life.
During the reporting year, depreciation is charged monthly in the amount of 1/12 of the annual amount.
The accrual of depreciation during the useful life of a museum exhibit is not suspended, except in cases of its transfer to conservation for a period of more than three months, as well as during the restoration period, the duration of which exceeds 12 months (paragraph 3 of Article 256 of the Tax Code).
The useful life of a museum exhibit is determined when it is accepted for budget accounting in accordance with Decree of the Government of the Russian Federation of January 1, 2002 N 1 “On the classification of fixed assets included in depreciation groups”.
On the basis of this resolution, museum funds are included in the 7th group, which determines the service life from 15 to 20 years (OKOF code 190001000).
In accordance with the letter of the Ministry of Finance of Russia dated April 13, 2005 N 02-14-10a / 721 “On the calculation of depreciation on fixed assets and intangible assets“calculation of the amount of depreciation of fixed assets included in the first nine depreciation groups The classification is carried out in accordance with the maximum useful life established by the depreciation group.
Depreciation on museum exhibits is carried out on the budget account 0 104 07 000 “Depreciation of other fixed assets”:
Debit 1 401 01 271
“Expenses for depreciation of fixed assets and intangible assets“
Credit 1 104 07 410
“Depreciation of other fixed assets due to depreciation”.
Recognized current expenses in the amount of depreciation of museum exhibits accrued in reporting period within the framework of budgetary activities.
Write-off procedure
The basis for decommissioning and exclusion of museum items from the inventory books of museums is the order of the founder, who is subordinate to the museum.
In case of destruction or theft of an object, museums must file a petition for its write-off to the founder and attach the following documents:
the conclusion of the commission of restorers and custodians on the condition of the object and the impossibility of restoring it;
an act fixing the circumstances of damage or theft of an item;
documents on the results of reconciliation of availability with inventory books.
Also, in case of theft or serious damage to an item, it is necessary to submit documents on the measures taken by the museum management to search for or restore the damaged item, report the results of the measures taken and bring the perpetrators to justice in accordance with established legislation.
When a museum object is excluded from the inventory book of the museum on the basis of the order of the head, a special mark is made in the “notes” column in the book of receipts of the main fund and the inventory book with a mandatory reference to the document containing permission to exclude the object.
The note about the exclusion of an object from the book of receipts, the inventory book of the museum must be signed by the director of the museum and the chief curator and sealed with the seal of the museum.
The write-off of museum items and the reflection of this operation in the budget accounting is made out by the following entry only after the said write-off is agreed with the property management authorities:
Debit O 401 01 172
“Proceeds from the sale of assets”;
Debit 0 104 07 410
“Depreciation of other fixed assets due to depreciation“
Credit 0 101 09 410
“Decrease in the cost of other fixed assets“.
How to ensure the legal protection of museum collections. Accounting for museum items is the most important area of museum activity, since the funds of any museum need to be physically and legally preserved.
Accounting for museum collections provides legal protection for museum objects and plays an important role in their study and use.
Accounting documentation in the museum performs the functions of identifying and registering museum collections that are public property.
It provides legal protection for museum objects and plays an important role in their study and use.
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The main thing in the material
The accounting documentation of the museum is a strictly accountable documentation, it must be kept on paper - both in print (acts of acceptance and issuance) and in handwritten (receipt books, inventory books) and is provided in the original.
Accounting documentation can be duplicated on electronic media, but it does not have a legal status in this form.
The main accounting documents for museum collections are acts of acceptance, acts of issue, books of receipts and inventory books. All information about the accounting documentation of the museum and the rules for its execution are contained in the Instructions for Accounting and Storage of Museum Treasures located in State Museums of the USSR (Chapter III. State Registration of Museum Funds) 1985.
✪ How to automate accounting for a museum, read in the Culture System.
Changes and additions to this manual have not been included since. In 2008, a project was created for a new, more complete instructions on organizing the acquisition, accounting, storage, restoration and use of museum items and museum collections of the Museum Fund of the Russian Federation, but it remained a project. Based on the general instructions, the museum can develop internal instructions.
The department (or sector) of accounting is responsible for accounting for museum items and compiling accounting documentation in the museum. The correctness of accounting is controlled by the head of the accounting department and the chief curator of the museum.
Acts of acceptance and issuance are primary juristic documents accounting (Section of the Instructions for Accounting and Storage of Museum Treasures in State Museums of the USSR “Procedure for Receiving and Issuing Items Received by the Museum”). Any movement of museum items, starting from their receipt in the museum, is necessarily documented by these acts.
The transfer of museum items that is not formalized by acts is prohibited.
Acts are drawn up both for intra-museum movement (for example, for transferring an object to restoration workshops, if the museum has them, or transfer from one custodian to another, transfer to the custodian from the curator of the exhibition), and for transferring the object to exhibitions in other museums, to restoration workshops , for examination, etc.
For example, before items from the “Lighting Devices” fund were given out for an exhibition in another museum, they had to be restored.
An act of internal transfer of objects from the custodian of the “Lighting Devices” fund to the artist-restorer was drawn up, after which the objects were transferred to the restoration workshop located in our museum.
Books of receipts and inventory books - records of museum collections (sections of the Instructions for the Accounting and Storage of Museum Values Located in State Museums of the USSR "Registration of New Acquisitions" and "Scientific Inventory of Museum Items").
The purpose of the receipt book is to register an object that has entered the museum under a certain serial number, a brief description of this object, by which it can be found and identified in case of loss or theft.
All items received by the museum for permanent storage, after being validated and considered at a meeting of the fund-purchasing commission, are entered into the book of receipts of the main or auxiliary fund within a month. An entry in the book of receipts is the first step in accounting for a museum object.
The purpose of the receipt book is to register an object that has entered the museum under a certain serial number, a brief description of this object, by which it can be found and identified in case of loss or theft. The number of the book of receipts is immediately affixed to the object itself and is indicated in the act of accepting the object to the museum.
✫ Find out where museum items should be insured and what to do if an insured event occurs in the Culture System
Inventory books are filled in during the inventory - the main form of study, description and scientific definition of museum items.
All museum items received for the permanent use of the museum are subject to inventory.
Museum items are divided into funds as part of the main one and are recorded in the inventory book of a specific fund. Each book of the fund has its own code (for example, the inventory book of the "Written Sources" fund has the code "PI", the inventory book of the "Painting" fund - "F", etc.).
Before making an entry in the inventory book, a museum employee examines the item, describes it, and then enters the item in the inventory book and assigns an inventory number to it. This number is then entered in the book of receipts in a separate column and is affixed to the item itself.
For example, our museum purchased a collection of miniatures. It was included in the Book of Income, and now the curator of the Graphics and Painting funds is studying it, describing objects in detail, studying scientific literature, and researching the history of objects.
How to make sure that the museum has reliable security, the procedure in the magazine "Handbook of the head of a cultural institution"
Acceptance acts and issuance acts are drawn up on a computer according to a specific template. They indicate the place of drawing up the act, the date, from whom or to whom, by whose order, for what purpose and for how long the object was accepted or transferred.
The acts indicate the items received or issued, they are given a brief description, the size, material, technique, safety of the item, its mounting (in a frame or under glass), the former number of the item (if it came from another museum) - in the act of acceptance, code and the number according to the book of receipts, as well as the number of the scientific inventory upon issue.
When accepting an object for permanent use, its price is also indicated if it has an assessment (was ordered or purchased for a fee).
Acts are approved by the director of the museum, and in his absence - by the person replacing him. After signing and approval by the director, the acts are sealed with the seal of the museum.
Acts are drawn up in several copies (at least three). The first copy remains with the chief custodian or in the accounting department; the second - is transferred to the department to which the item was transferred for storage or from which it was issued (if storage is carried out by departments); the third - is handed over against receipt to the person who handed over or accepts the item.
✔ Inventory of inventory books and books of receipts, download the template in the Culture System.
Separately numbered acts of permanent and temporary storage are filed in two different cases of acceptance acts or in two different cases of issuance acts in chronological order. At the end of the year, the acts are numbered by pages, laced, sealed and left for storage in the museum. All acts are subject to registration in special books of registration of acts.
The books of receipts and inventory books of the museum must be numbered, laced and sealed with the seal of a higher institution, and also signed by a representative of this institution, before filling them out.
Acts, books of receipts and inventory books of the museum must be filled out legibly, clearly, without blots, erasures and corrections.
Corrections of entries in these documents are allowed only in extreme cases. If you need to make changes, then this is done with a red pen. Old (crossed out with only one line) and new entries must be legible. Corrections are recorded on the same page.
It is certified by the director and chief custodian (head of funds), head. accounting department, financially responsible person and sealed with the seal of the museum.
The columns of the book of receipts and the inventory book are filled in as follows:
Responsibility for incorrect or incomplete accounting is regulated by internal museum documentation, which is developed by each museum individually, taking into account its specifics: Regulations on the Accounting Sector and job descriptions employees of this department.
As a rule, all responsibility for maintaining accounting records rests with the head of the accounting sector (department), and the degree of responsibility of other employees is established by job descriptions, internal labor regulations and an employment contract.
Material checked by experts Aktion Culture
In accordance with subparagraph 35-4) of Article 7 of the Law of the Republic of Kazakhstan dated December 15, 2006 "On Culture" I ORDER:
1. Approve the attached Instructions for accounting, storage, use and write-off of museum items of the museum fund of the Republic of Kazakhstan.
2. The Department of Culture and Art of the Ministry of Culture and Sports of the Republic of Kazakhstan, in the manner prescribed by law, shall ensure:
1) state registration of this order with the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days after state registration of this order, sending copies of this order for official publication in the information and legal system "Adilet" and a periodical printed publication on electronic media with a paper copy certified by the official seal attached, for entering into the reference control bank of regulatory legal acts of the Republic of Kazakhstan in in electronic format certified by the electronic digital signature of the person authorized to sign this order, with a paper copy certified by the official seal attached;
3) placement of this order on the Internet resource of the Ministry of Culture and Sports of the Republic of Kazakhstan after official publication;
4) submission to the Legal Service Department of the Ministry of Culture and Sports of the Republic of Kazakhstan of information on the implementation of the measures provided for by this paragraph within ten working days from the date of the implementation of the measures.
3. To impose control over the execution of this order on the supervising vice minister of culture and sports of the Republic of Kazakhstan.
4. This order comes into force from the date of its first official publication and applies to relations that arose from January 1, 2016.
Minister of Culture and Sports
Republic of Kazakhstan A. Mukhamediuly
Approved by order
Minister of Culture and Sports
Republic of Kazakhstan
dated December 7, 2015 No. 372
1. This Instruction on accounting, storage, use and write-off of museum items of the museum fund of the Republic of Kazakhstan (hereinafter referred to as the Instruction) details the procedure for accounting, storage, use and write-off of museum items of the museum fund of the Republic of Kazakhstan (hereinafter referred to as museum items).
2. The following basic concepts are used in this Instruction:
1) museum fund - a set of cultural values located in the funds of state museums, museum-reserves and other state organizations and belonging to the Republic of Kazakhstan;
2) the main fund - a set of cultural values that are in constant use of state museums, museum-reserves and other state organizations and belonging to the Republic of Kazakhstan;
3) temporary fund - a set of cultural values that are in the temporary use of state museums, museum-reserves and other state organizations and belonging to the Republic of Kazakhstan;
4) museum item - a cultural value withdrawn from the environment and transferred to the museum.
3. Accounting for museum items involves two stages:
1) primary registration of museum items;
2) inventory of museum items.
4. Upon initial registration:
1) museum items are activated. Activation is made on the day of receipt or issue of museum items and is issued:
an act of acceptance of museum objects for permanent or temporary use in the form, in accordance with Appendix 1 to these Instructions;
an act of issuing museum items for permanent or temporary use in the form, in accordance with Appendix 2 to this Instruction.
The acts specified in this subparagraph are registered in the Registration Book of Acceptance for Permanent Use, the Registration Book of Issues for Permanent Use, the Registration Book of Temporary Use Acceptance, the Registration Book of Issues for Temporary Use (hereinafter referred to as the registration books) in the forms according to appendices 3 , , , to this Instruction.
2) Activation upon acceptance of museum items is carried out on the basis of recommendations;
3) upon receipt of museum items, information about museum items, except for museum items made of precious metals and precious stones, is entered in the Book of receipts of the main fund or the Book of receipts of the temporary fund (hereinafter referred to as the book of receipts) according to the forms, according to appendices 7 to this Instruction.
When entering information in the books of receipts, each museum item is assigned one serial registration number, and each collection of a museum item is assigned a number with a fraction, based on the number of items that make up the collection.
When accepting a collection of museum items, a collection inventory of museum items is compiled in accordance with Appendix 9 to this Instruction.
5. Books of receipts and books of registration are kept in handwritten form. For daily use, a copy of the books of receipts is formed, in electronic form.
6. Books of receipts and books of registration are laced before filling, sheets are numbered, signed by the director of the museum, chief curator, head of the accounting department and sealed with the seal of the museum.
7. On January 1 of each year after the last entry is made in the books of receipts and in the books of registration, an inventory of books is compiled according to the form in accordance with Appendix 10 to this Instruction.
8. When accounting for museum objects, the quantity of each museum object, including the collection, is measured in units. Each museum object or collection is assigned one cipher consisting of the abbreviated name of the museum, the first letter of the material from which the museum object is made, the numbers assigned according to the Book of Receipts of the Main Fund and according to the Inventory Book of Museum Items (hereinafter referred to as the Inventory Book of Accounts), drawn up according to the form , according to Appendix 11 to this Instruction.
9. The cipher of the museum item is clearly marked on the museum item, without violating it. appearance, in handwritten or printed form or otherwise using modern technology. For museum items accepted for temporary use, the code is affixed using a label.
10. When updating the cipher, all previously affixed ciphers on museum items are saved.
11. Inventory of museum items includes:
1) scientific inventory of museum items;
2) verification for the presence of museum items.
12. All museum items received in the main fund of the museum are subject to scientific inventory.
13. After the initial registration of museum items, information about museum items is entered in the Inventory Book of Accounts and a code is affixed.
An inventory card is drawn up for each museum item in the form, in accordance with Appendix 12 to this Instruction.
14. Depending on the purpose, content, museum items are divided into the following groups:
1) clothing sources;
2) natural historical monuments;
3) archaeological collections;
4) anthropological collections;
5) numismatic collections (coins, orders, medals, tokens, signs, posters, treasures, paper money);
6) ethnographic collections;
7) products made of metal, wood, minerals, porcelain, ceramics, glass, limestone, gypsum, marble, fabrics, leather;
8) weapons, furniture;
9) visual sources (painting, graphics, sculpture, arts and crafts and photographs);
10) written sources (handwritten and printed documents, a rare book);
11) film materials and sound recordings;
12) memorial complexes;
13) museum items made of precious metals and stones;
14) biological and zoological museum objects.
15. An Inventory Book of Accounts is kept for each group of museum items.
16. When entering information about museum items in the Inventory Book of Accounts, each museum item is assigned one serial number, and each collection of a museum item is assigned a number with a fraction, based on the number of items that make up the collection.
17. The inventory book of accounting is kept in handwritten form.
18. The inventory book of accounting is laced before filling, the sheets are numbered, signed by the directors of the museum, the chief curator, the head of the accounting department and sealed with the seal (if any) of the museum.
19. After making the last entry about museum items, the Inventory Book of Accounts is subject to inventory. When compiling new Inventory Books of Accounts, the previous ones are preserved and not destroyed.
20. Reconciliation for the presence of museum objects is carried out in accordance with the reconciliation schedule approved by the director of the museum.
21. In the reconciliation schedule, the following terms are indicated:
1) in museums with up to three thousand museum items - annually;
2) in museums with up to thirty thousand museum items - once every three years;
3) in museums with from thirty to three hundred thousand museum items - once every five years;
4) in museums with from three hundred to five hundred thousand museum items - once every seven years;
5) in museums with from five hundred thousand to one million museum items - once every ten years;
6) in museums with more than one million - once every fifteen years.
22. Based on the results of reconciliation for the presence of museum items, an act of reconciliation for the presence of museum items is drawn up in accordance with the form, in accordance with Appendix 13 to this Instruction.
23. Museum items are placed in the premises in compliance with:
1) temperature and humidity conditions;
2) light mode.
24. The air temperature during the complex storage of various museum items is set within +18 o Celsius (hereinafter - C).
25. In the storages of museum items during their complex storage, the air temperature is set within the limits not higher than +20 ° C (at a relative humidity of up to 53%).
26. In the premises where museum items are located, the air temperature is set within:
1) not higher than +12 ° C - for museum items from black and white photographic materials;
2) not higher than +5 o C - for museum objects from color photographic materials;
3) from +16 o C to +25 o C for museum items made of wax and plasticine;
4) not lower than 0 ° C for museum items made of precious and semi-precious stones and amber.
27. During the complex storage of museum items, the relative humidity of the air is set in the range from 50 to 65%.
28. For the storage of museum items, the relative humidity of the air is set within:
1) from 37% to 50% for archaeological museum items with corrosion products in the form of chloride compounds;
2) from 40 to 50% for museum items made from photographic materials.
29. Psychrometers, hygrometers, thermometers and other devices are installed in each room where museum items are located to record the temperature and humidity of the air.
30. Indicators of air temperature and humidity are taken into account twice a day, at the same time.
31. If the temperature and humidity conditions of the room have high humidity, then minimum distance between the wall and the equipment is at least ten centimeters, in case of low humidity, general moisturizing agents are used.
32. Museum objects should not be exposed to sunlight in museum premises.
33. For all types of graphics, books, handwritten materials, photographs, fabrics, botanical and zoological collections, skin, the illumination of museum premises should be within 50-75 lux, for all other museum items - 75 lux.
34. For the storage of oil and tempera paintings, as well as museum objects made of bone, systematic lighting (natural or artificial) in the daytime is necessary.
35. When filming, photographing in museum premises, museum objects should be controlled from heating. Light sources should be no closer than four meters from museum items, and the light should be turned on for a minimum time (no more than 3-5 minutes). It is unacceptable to increase the air temperature in the museum, where the shooting is carried out, by more than 2 o C.
36. Photography of museum items using electronic flash is not carried out.
37. Painting is stored in the following ways:
1) unframed paintings are hung on strong cords or on metal strips with movable hooks. One end of the cord is attached to a metal rod attached to the top of the wall, the other end is passed through two rings screwed into the frame of the picture, and then tied to the rod;
2) paintings in frames are hung on stationary (fixed) or retractable panels covered with a large metal mesh. Hanging pictures on the grid is done with hooks. One end of the hook is fixed into a ring screwed into the frame of the picture, the other into the grid cell. Nets and hooks are provided with an anti-corrosion coating;
3) paintings on canvas and works of art are stored on boards, racks with nests for each work;
4) paintings on thick boards (in particular, ancient Russian painting) are stored on racks with a slatted floor (base), in order to circulate air. The flooring of the slats lies perpendicular to the plane of the works. On the vertical wall of the rack, special individual cells with slopes, covered with fabric;
5) paintings on canvas stretched on a stretcher are stored on top of a slatted floor, forming a second deck of slats. For large-sized works, bearings are installed between the slats in order to facilitate friction during the installation and removal of paintings from the rack;
6) paintings without frames in stacks, on thick boards with dowels, are stored according to size, the paintings are placed face down. Cushions made of canvas and cotton wool are laid between the paintings;
7) paintings on canvas without frames are stored by size, the paintings are placed face down, without spacers;
8) Oil painting paintings are stored on a special shaft.
In rooms where paintings are stored, the passages between the shelves are stacked at least one meter wide.
38. Up to ten paintings are stored on one shaft.
Shafts for knurling easel oil paintings are made of dry material with a smooth surface in the following parameters:
1) a shaft diameter of 50 or more centimeters (for duplicated paintings and paintings with body painting from 50 to 70 centimeters);
2) the length of the shaft from 5 to 10 centimeters exceeds the width of the picture;
3) the shaft frame is covered with plywood, then wrapping paper;
4) the diameter of the circles attached to both ends of the shaft must exceed the diameter of the shaft, with the expectation that the picture screwed onto the shaft is at least 10-15 centimeters from the floor.
It is not recommended to store large-sized paintings on rollers for more than two or three years without checking their safety. In order to avoid deflection and deformation, the shaft with the pictures rolled on it is stored in a horizontal position. Twice a year, the shaft is rotated around the axis by 180 o.
39. Pictures made in the technique of tempera and glue painting, as well as in mixed media, are stored in a glazed form.
40. In the exposition, paintings are exhibited under glass. To prevent the glass from touching the painting, wooden, cardboard or cork spacers 2-5 millimeters thick are made around the edges.
41. The graphics are fixed on the half of the passe-partout, which does not have a window, on paper hinges (paws), which are glued from the back to the upper edge of the museum object and the passe-partout.
42. Handwritten books (on parchment and on paper) are stored in cabinets that protect them from light and dust.
Old handwritten and early printed books are stored in cases or in boxes.
Diplomas (on parchment or paper) are stored in folders, in a horizontal position, in cabinets or racks.
43. Museum items from minerals of the group of sulfur compounds and salts are stored in wide-mouthed jars with ground stoppers.
44. Museum items made of fabric are stored by type of material in closed cabinets and drawers, fabrics are stored wrapped in mica paper.
45. Museum items with gold, silver, pearl and other relief embroidery and with fur decorations are stored separately, each item is wrapped in mica paper, between the items there is a gasket of several layers of mica paper.
46. Museum items made of leather are stored in cabinets, with the exception of those made of chipboard. Inside the cabinet:
1) clothes are stored on hangers with cotton pads at the corners;
2) hats are stored in separate boxes. To protect against deformation, hats are put on blanks;
3) shoes are stored on wooden blocks stuffed with soft paper;
4) leather equipment, the harness is stored on wooden round brackets.
47. Sculptures made of wood, large chests, spinning wheels are stored on racks and shelves.
48. Sculptures of large and medium size are stored on podiums, stands, racks.
49. Museum items made of porcelain, ceramics, glass, limestone, gypsum, marble are stored on shelves in glazed cabinets.
50. Museum items made of non-ferrous and ferrous metals are stored separately from items made of precious metals.
51. Firearms and edged weapons are stored in rooms equipped with security alarms.
52. Numismatics (coins, medals, orders, tokens, badges) are stored in cabinets equipped with flat drawers - trays. The height of the box is 3-5 centimeters. Tin, cardboard, plastic boxes 1.5-2 cm high (without lids), 1 cm wide and 1 cm deep exceeding the size of museum items are installed in the boxes.
53. Negatives and transparencies are stored in metal cabinets and boxes with nests, each museum item is placed in a thick paper envelope.
54. Positives are stored in photo paper bags of appropriate sizes, no more than 10 pieces in one bag.
55. Films are stored in iron standard boxes, films with sound recording - in cardboard boxes.
56. Magnetic tapes are stored in primary packaging or cardboard boxes placed vertically on wooden racks.
57. Optical compact, removable disks are stored in special plastic containers, in cabinets.
58. Metal exploration tools (geological hammers, chisels, lightweight drilling kits, and others) are stored on smooth surfaces.
59. Prints of plants, insects, fish and other organisms are stored in cotton, in boxes or boxes.
60. Soil monoliths are stored in boxes placed against the wall at an angle, and soil samples taken for chemical analysis are stored in glass jars with lapped stopper.
61. Herbariums are stored in folders, in cabinets with tight-closing doors, in hermetic cabinets or boxes.
62. Zoological museum objects are stored in the following ways:
1) skins of fur-bearing animals - hanging in cabinets;
2) stuffed animals and birds - in cabinets with tightly closing glass doors or on shelves. They are arranged without touching each other, according to the zoological classification;
3) stuffed carcasses of birds and mammals - in chests;
4) zoological museum items, fixed in alcohol or formalin - in glass jars, in blind cabinets.
63. Anthropological museum objects are stored:
1) skulls - in cabinets on shelves;
2) bones of the skeleton - in separate boxes;
3) hair - in glass test tubes, closed with cork and cotton wool, while being washed with ether;
4) bones of the skeleton that came into storage from permafrost conditions until final conservation - in freezers at a temperature of at least 18 ° C.
64. Museum objects are used for:
1) exposure;
2) scientific research;
3) photography and video filming;
4) concert activity.
65. Museum items are not used in cases of their dilapidation.
66. Transportation of museum items is carried out in accordance with the recommendations of the fund-purchasing (stock-selection) commission.
67. When transporting museum items, all museum items are placed in boxes in groups with inserted wooden cages or in boxes wrapped in soft paper separately from each other. Parts of museum objects are wrapped separately from each other and packed in one box.
Museum items inside boxes or boxes:
1) from precious metals and stones are placed in special cases;
2) made of metal and weapons are wrapped in soft paper or placed in special cases, covers. Before packing, they are cleaned of dust and lubricated with gun oil. The inlay is sealed with paper or gauze soaked in melted wax or paraffin;
3) made of brocade or with gold and silver embroidery, they are spread out to the full width in large cardboard boxes, buttons and sewn decorations on clothes are wrapped in soft paper, iron parts are removed if possible and wrapped in soft paper;
4) from wool and fur are wrapped with soft paper treated with pesticides. Before packing, the fur is combed with a comb;
5) Leather wrapped with soft paper. Before packing, museum items are lubricated with softeners (castor oil, lanolin, glycerin emulsion with egg yolk). Leather shoes are stuffed with soft material and dried before packing.
68. When packing museum items, the following is ensured:
1) the isolation of each museum item;
2) the absence of excessive pressure on each museum object;
3) complete immobility of museum objects.
69. A museum item is subject to write-off in accordance with the recommendations of the fund-purchasing (stock-selection) commission in the following cases:
1) destruction of a museum item;
2) transfers for permanent use to state museums and state organizations;
3) exchange with state museums and state organizations.
In case of transfer for permanent use to state museums and state organizations or exchange of a museum item with state museums and state organizations, an act of acceptance and transfer is drawn up.
70. On the basis of the recommendation of the fund-purchasing (stock-selection) commission, an act is drawn up on the write-off of museum items in the form, in accordance with Appendix 14 to this Instruction.
71. The write-off certificate is approved by the director of the museum and sealed (if any) by the museum.
72. After the approval of the act in the column "notes" of the Book of receipts of the main fund, entries are made on the write-off of the museum item, including the date and number of the write-off act.
When writing off non-core museum items, after the entry in the "notes" column of the Book of Receipts of the main fund, museum items are transferred free of charge to other state organizations.
Attachment 1
use and disposal
museum objects of the museum fund
Republic of Kazakhstan
"I approve"
Director
_______________________
(full name of the museum)
« » _______ 20__
Acceptance act
museum items in permanent or
for temporary use
№
This act was drawn up "" ______ 20 years in three
copies that
________________________________________________________ represented by
____________________________________________________________________
accepted, and __________________________________________________________
(FULL NAME. individual or
__________________ represented by __________________________________________
name of the legal entity) (full name position)
transferred for permanent or temporary use the following museum
items:
(Underline whatever applicable)
Museum item code |
The price of a museum object (in tenge) |
Note |
|||
In total, according to the act, it was accepted: _________________ units of museum objects for
(in numbers and words)
total amount (in tenge) _______________________
(in numbers and words)
Reason: (date, number of the protocol of the stock purchase
(fund-selection) commission)
List of attached documents (if any):
Signatures of the persons constituting this act _____________________________
(Full name, signatures of the person who submitted the documents)
Appendix 2
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan
"I approve"
Director
_______________________
(full name of the museum)
« » _______ 20__
This act was drawn up "" ______________ 20 years old that
____________________________________________________________ represented by
(name of the state museum)
(last name, first name, patronymic (if any) (hereinafter - full name), position)
transferred before "" 20______, and ________________________ represented by
(when issued for temporary use) (name of legal entity)
_____________________________________________________________________
(full name position)
accepted for permanent or temporary use the following museum
items based on
(Underline whatever applicable)
special permission of the authorized body in the field of culture or
local executive body of the region (city of the republican
values, capitals).
(Underline whatever applicable)
Name and brief description of the museum item, its manufacturing technique, size |
Museum item code |
Preservation of the museum object |
Note |
||
In total, according to the act transferred: ___________________ units of museum items
(in numbers and words)
Signatures ____________________________________________
(on the reverse side of the sheet when issuing for temporary use)
The issuance was made subject to the obligatory fulfillment of the following conditions:
1. Museum items issued under this act are subject to return
museum ____________________________ no later than the deadline set
hereby without any prior requirement.
2. Packaging and transportation of the issued museum object
is made at the expense of ___________________________________________________________________________
3. Issued museum items are returned in the same condition as
what they were at the time they were issued.
In case of loss or partial damage of the issued exhibits
_____________________________________________________________________
_____________________________________________________________________
undertake to reimburse the cost of the lost or the cost of restoration.
4. During the established period of temporary use of museum
items, museum
_____________________________________________________________________
oversees that museum items are stored in
_____________________________________________________________________
appropriate conditions, for which he allows a representative of the museum to
_____________________________________________________________________
inspection of materials without hindrance and follows all his instructions in
_____________________________________________________________________
regarding storage conditions.
Acquainted with the terms (a): _______________________________________________
(signature of the person accepting the museum item)
Annex 3
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan
Appendix 4
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan
Annex 5
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan
Recording date |
Act number |
Brief description of the museum subject |
Number of museum items |
subject |
Term of use |
return note |
||
Appendix 6
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan
Recording date |
Act number |
Brief description of the museum subject |
Number of museum items |
Source of receipt of the museum subject |
Term of use |
return note |
Note, the signatures of the persons who accepted the applicants |
|
Annex 7
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan
Recording date |
Source and date of receipt, number of the certificate of acceptance of a museum object for permanent use |
Name and brief description of the museum object (author, date, place of origin, inscriptions, etc.) |
Number of museum items |
Material and technique of making museum subject |
Size, total weight for museum items made of precious metals and stones |
The cost (when buying) of the museum subject |
Note |
||
Annex 8
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan
Recording date |
Name and a brief description of the museum item (material, manufacturing technique, size, total weight, state of preservation) |
Number of museum items |
Number and date of the certificate of acceptance of the museum item in the temporary use |
Museum object return deadline |
The name of the unit or department that accepted the museum object |
Marks on the return of the museum object (date, place) |
Note |
|
Annex 9
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan
Name and description of the museum object |
Material and technique of making a museum item |
Size, total weight of the museum item |
Description of the State of Conservation of the Museum Item |
Note |
|
Collection name: ___________________________________________;
Number of items in the collection: _________________________________;
Collection cost: ______________________________________________;
Date and place of discovery of the collection: _______________________________;
Number of the act of acceptance of museum objects permanently/temporarily
use or the act of issuing museum objects permanently/in
temporary use: ___________________;
Serial number according to the book of receipts of the main fund or according to the book
receipts of the temporary fund: ____________________________________;
Date of inventory: __________________________________________
Annex 10
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan
Name, code, book number |
Number of assigned numbers in the book |
Start and end date of the entry in the book |
Note |
|||
excluded |
current |
Total |
||||
Annex 11
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan
Recording date |
Book number of receipt of the main fund |
Code of museum objects |
Origin of the museum object |
Material, technique of making a museum item |
Size and total weight (for precious metals and stones) |
State of preservation of the museum object |
Receipt source, receipt document, price |
The number and code of the museum object according to the old canceled inventory books of the museum |
Note |
||
Annex 12
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan
Full name of the museum: __________________________________________
Structural subdivision of the museum: ____________________________________
1. Date and serial number of the museum object according to the book
receipts of the main fund _______________________________________________.
2. The inventory number of the museum object and the group according to the classification _____________________________________________________________.
3. Old inventory number of the museum object (if available)
____________________________________________________________________.
4. Descriptions of the museum item:
1) a place for a photo (or attached);
2) material and manufacturing technique;
3) size, total weight and fineness for precious metals and
stones;
4) main features (forms, purposes, device, cut,
color, plot, composition, artistic style, image, inscriptions,
seals, signs and others) ___________________________________________.
5. State of preservation of the museum object: _______________.
6. Publications, use: ______________________________.
Compiled date: « » 20 years
Compiled by: _________________________________________________
Note:
When compiling an inventory card and describing museum
objects consisting entirely of precious metals and stones (in
including coins, products), the column "material" indicates
the name of the precious metals and stones from which it is made
item, in the column "size and total weight" indicate the height, width,
the depth of the object (if the object is of the correct round shape - its
diameter) to the nearest 1 mm. Weight indicated: for
precious metals and stones weighing up to 100 grams with an accuracy of 0.01
grams; over 100 grams - with an accuracy of 0.1 grams, the weight of precious
stones - with an accuracy of 0.01 carats. Large one-piece museum
items are weighed with the accuracy allowed by the scales, about which
a reservation is made.
Annex 13
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan
"I approve"
Director
_________________________
(full name of the museum)
« » _______ 20__
This act is drawn up in accordance with the order of the director ____________
(full name of the museum)
No. ___ from "" ______ 20 years "______________________________________"
(order title)
according to the results of the reconciliation for the presence of museum objects
the following is set:
According to ___________________________________________________________
(name, number of the book and (or) act)
on "" ________ 20__ there are only ____________ units of museum
(in numbers and words)
items, including: _____________________________ museum items.
In fact, as a result of reconciliation of museum items on "" ________ 20__
year there are only _____________________ units of museum
(in numbers and words)
items, including: ________________________________ museum items.
(name, inventory number, short description)
In total, ____________ museum items were identified (the list is attached).
This act was drawn up by: 1) _______________________________________________
(last name, first name, patronymic (if any), position, signature)
Annex 14
to the Instructions for accounting, storage,
use and disposal
museum objects of the museum fund
Republic of Kazakhstan
"I approve"
Director
_______________________
(full name of the museum)
« » _______ 20__
Chairman of the Commission ______________________________________________
(last name, first name, patronymic (if any) (hereinafter - full name)
Members of the commission: __________________________________________________________
(Full name of all members of the commission)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
based ________________________________________________________
(destruction of a museum object, transfer to permanent use
_____________________________________________________________________
government organizations, exchange with government organizations)
drew up this act in two copies, on the write-off of the museum items listed below
Name and brief description of the museum item |
Number of museum items |
Inventory number of the museum object according to the book of receipt of the main fund |
The cost of a museum item |
The State of Conservation of a Museum Object |
Note |
|
Total ____________________ units of museum items
(in numbers and words)
Chairman of the Commission: ______________________
(signature, full name)
