Accounting for food products in a government agency. Food service technician and property

The automated food control system for servicemen, the terminals of which were installed in more than 600 military canteens, saved the Russian military department more than 500 million rubles. The system monitors the number of soldiers in the unit and orders the exact number of products that are issued after fingerprint identification.

The results of the experiment on organizing meals in canteens were officially reported to Izvestia at the headquarters of the logistics (MTO) of the armed forces.

The control system, access control and food ordering (ACSMS) was developed by the Central Research Institute of Economics, Informatics and Control Systems (TsNII EISU, part of the United Instrument Making Corporation). The ACSMS is a control server, as well as control units-informants with biometric sensors that read the fingerprints of military personnel. Departing from a military unit on a business trip or on vacation, the soldier puts his finger on the unit, the system recognizes it.

SKUDP calculates and orders products based on the actual number of people in the unit. The program plans daily, weekly and monthly rations and orders necessary food items. Each time, a soldier must put his finger on the informant already in the canteen itself, receiving his food, so that the system will note that the food has been issued for its intended purpose.

Currently economic effect from the introduction of the SKUDP has already amounted to more than 500 million rubles, - a representative of the headquarters of the logistics department of the RF Armed Forces told Izvestia. - The system has fully justified itself. It has already been commissioned in 602 military canteens, and by the end of the year 127 more facilities will be added to them.

The United Instrument-Making Corporation (UIC) noted that automated system food control for military personnel has already been deployed at the facilities of the Ministry of Defense not only in Russia, but also in Armenia, Tajikistan, Abkhazia, South Ossetia, Kyrgyzstan and the Transnistrian region. The product uses domestic software- the complex is operated operating system"Dawn" developed by the Central Research Institute of EISU.

Recording personnel, calculating the necessary food and preparing food rations have always been accompanied by certain difficulties, - military expert Vladislav Shurygin tells Izvestia. - Once a day, the division chief of staff came to the combat unit of a military unit and reported how many servicemen had left and arrived in the division. The data was transmitted to the food service, and there it was already manually calculated how many and what dishes for breakfast, lunch and dinner should be prepared. A serviceman leaving the unit received a paper food certificate, which had to be handed over at the new duty station. It was forbidden to feed the servicemen who did not pass the certificate.

According to the expert, such a system was sometimes clumsy - often the information did not reach the canteens, and unnecessary dishes were prepared there, which then had to be thrown away. And vice versa: the newly arrived servicemen did not have time to put on allowance and had to look for additional food to feed them.

Active Edition from 15.06.2009

ORDER of the Minister of Defense of the Russian Federation of July 22, 2000 N 400 (as amended on June 15, 2009) "ON APPROVAL OF THE PROVISION ON FOOD SUPPLY OF THE ARMED FORCES OF THE RUSSIAN FEDERATION FOR PEACE TIME"

XV. Accounting, reporting, control economic activity food service and the procedure for writing off food, equipment and property of the food service

242. Military units keep records of the availability, movement and quality of food, equipment and property of the food service in the prescribed manner.

Food service reports are prepared in accordance with the forms and submitted within the time frame established by the timetable.

243. Control over the economic activities of the food service is organized by the commanders of military units and chiefs of the food service.

244. Control over the economic activities of the central food depots and warehouses, food warehouses of the military district is carried out in accordance with the requirements of the Manual on the work of the central, district, groups of forces and fleets of food warehouses and bases.

245. Write-off of equipment and property that have become unusable (taking into account the repairs performed), as well as lost food, equipment and property is carried out in accordance with the established procedure.

The expiration of the established service life of equipment and property cannot serve as a basis for their write-off, if the equipment and property, in terms of their quality condition, are suitable for further use for their intended purpose.

246. The cost of lost (missing) food, equipment and property when they are written off, as well as the material damage to be recovered from the guilty persons, caused to military units as a result of theft, shortage or loss of food, is determined in the amount of the cost of the said products at discount prices in force on day of damage.

In the case of the sale of spoiled food to third-party organizations or individuals for a fee received cash are included in the repayment of shortages recorded in the shortage book of a military unit and a loss book material resources food service. The prices at which the spoiled food is sold are determined by the commission appointed by the commander of the military unit.

247. The degree of deterioration of the lost (missing) or prematurely worn out equipment is determined depending on the duration of operation, taking into account the repairs performed, and property - on the established terms of operation and its duration.

248. Tableware - kitchen utensils and utensils are allowed to be written off after the expiration of their service life only due to their actual wear and tear, but not exceeding the quantity to be written off for a year, based on the established service life. The calculation for writing off the dishes is made depending on the number of dishes in use in the canteen of the military unit on January 1, the number of people who eat and the norms of provision.

For example, the average number of people eating is 480 people, meals are taken at six-seater tables. On January 1, in the canteen of the military unit, there were 700 deep semi-porcelain plates with a service life of 1 year. Therefore, for a year, no more than 640 discs that have become unusable can be written off after the expiration of the service life, based on the established standards of supply. The remaining 60 plates were given to the dining room in excess of the prescribed amount, and the calculation from this amount of natural wear and tear is not made.

The time during which the dishes are stored and not used is not included in the terms of their operation.

Dishes are allowed to be written off monthly within the limits of actual wear and tear, but not more than 1/12 of the amount to be written off in one year according to the established operating standards.

249. Write-off of dishes for actual wear and tear in excess of the amount to be written off for the year may be made only in cases where for previous years tableware was written off in smaller quantities than was foreseen in terms of service life. In this case, the total number of discarded dishes for set time operation should not exceed the amount allowed for write-off.

250. It is prohibited to write off new dishes with a service life of two years or more issued at a time for newly formed military units due to wear and tear during the first year of their operation.

204. Issuance from the warehouse of the military unit of food for cooking is carried out:

according to invoice requirements (form according to OKUD 0315006) - to the dining room (to the galley) of the military unit (separately for breakfast, lunch and dinner). The grounds for issuing a bill of lading for the issue of food from the warehouse of the military unit to the dining room (to the galley) are the first copy of the food layout (form according to OKUD 6002228) and data from the book of registration of the movement of eating (form according to OKUD 6002218);

according to consignment notes (form according to OKUD 6002212) - for ships that do not conduct ship facilities in full. The waybill is both a product layout and a primary accounting document for the issuance of food products. It is used for issuing food products to the galley of a ship (submarine) that is not engaged in economic activities. At the end of the voyage, the waybills are subject to verification by the head of the food service of the region where the fleet logistics center is based in terms of the correctness of the records and the remainder of the food, which is recorded in them. After checking the layout-waybill by the head of the food service, it is transferred to the regular (servicing) financial authority according to the register of delivery of documents (form according to OKUD 0504053);

according to the menu-requirements for the issuance of food products (form according to OKUD 0504202) - to children preschool institutions... The menu-requirement is compiled daily in accordance with the norms of the layout of food products and data on the number of people eating. The menu-requirement, certified by the signatures of the persons responsible for the receipt, issuance and use of food products, is approved by the head of the preschool institution and transferred to the staff (service) financial authority in due time.

At the end of the voyage, the waybills along with the food report card (form according to OKUD 6002258) are submitted to the head of the food service of the region where the fleet logistics center is based to check the correctness of the records and the food balance, as indicated in the food report card (form according to OKUD 6002258) the recording is made.

After checking the food report card (form-
ma No. 32) and the attached layout-waybill according to the register of delivery of documents (form according to OKUD 0504053) by the head of the food service is transferred to the food service of the military unit.

205. The number of products to be dispensed and issued in the primary accounting documents is indicated with an accuracy of: potatoes and vegetables - up to a kilogram; tea and spices - up to a gram, other products - up to one tenth of a kilogram.

206. Accounting for table and kitchen utensils, equipment, inventory and other property of the food service in the dining room (in the galley, in the wardroom) is kept in the books of accounting material values(form number 8).

Products received in the dining room (in the galley) for cooking, as well as bread, sugar and cow butter, issued to the personnel, in the inventory book (for-
ma No. 8) are not recorded.

207. Accounting for the products stored in the boilers, the actual yield of ready-made meals, meat and fish portions and the quality of food cooked in the dining room (in the galley of a ship running its own farm) is kept in the book of accounting for control over the quality of food preparation (Form No. 33).

Accounting for food delivery in the dining room (in the galley) is carried out according to the book of sheets for accounting for food delivery in the dining room (form No. 34).

208. In the bakery of a military unit (ship), bakery raw materials and baked bread are kept in accordance with acceptance certificates for manufactured products (form according to OKUD 6002207). Entries in the act on the amount of raw materials received, as well as on the amount of bread transferred to the warehouse or to the dining room of the military unit (to the galley of the ship), are made on the basis of invoice requirements (form according to OKUD 0315006) issued by the service of the military unit (ship) in two copies. One copy of the bill of lading (form according to OKUD 0315006) is transferred to the warehouse or to the dining room (to the galley), and the other to the bakery.

209. On a submarine and a ship that do not carry out economic activities in full, food accounting is kept in the food report card (form according to OKUD 6002258).

Food consumption for food for personnel is accounted for in the food report card (form according to OKUD 6002258) on the basis of an invoice for issuing food for cooking (form according to OKUD 6002212).

210. The number of eaters is recorded in the register of the movement of eaters (form according to OKUD 6002218) on the basis of data on the movement of personnel in the military unit, daily submitted to the food service by persons responsible for registering personnel in the military unit, certified by the signature of the chief of staff and the seal the established sample.

The basis for entries in the book of registration of the movement of eating (form according to OKUD 6002218) are: for military personnel who have a military certificate (form according to OKUD 6002211) - the order of the commander of the military unit and certificates; for servicemen who have lost their certificates - the order of the commander of the military unit and the report of the serviceman; for other persons entitled to food security - an order of the commander of a military unit and a copy of an order or a travel certificate (a copy of an extract from an order on leaving for inpatient treatment (examination, examination), a vacation card), certified by the chief of staff and the seal of the military unit, in which a serviceman arrived (a sick serviceman was admitted).

211. Service certificates (form according to OKUD 6002211) for food issued to flight crews of airplanes and engineering personnel accompanying aircraft indicate the number of coupons issued for receiving free meals in canteens of military airfields along the flight route.

212. For regular animals of a military unit and fodder issued when sending regular animals from a military unit, an accompanying person in the food service of the military unit is issued a serviceman's certificate (form according to OKUD 6002211).

213. The number of products dispensed to the dining room (to the galley) per person per day is shown in the product layout (OKUD 6002218 form), to preschool institutions - in the demand menu (OKUD 0504202 form).

214. The issuance of feed and fodder for animals within a month is carried out in accordance with the established procedure according to the statement for the issuance of feed and fodder (form according to OKUD 0504203).

215. The release of food rations is carried out according to the invoice requirements (form according to OKUD 0315006) or according to the distribution (delivery) sheet of material values ​​(form according to OKUD 6002203). Issuance of meat, butter, fish and bread can be issued in a military unit with a limit intake card (form according to OKUD 0315005).

216. Accounting for broken dishes is maintained by financially responsible persons in the book for registering broken dishes (form according to OKUD 0504044).

217. The accounting of foodstuffs, equipment and property of the food service in the military echelon is kept in the book of accounting of material values ​​(form No. 8).

Entries in the books (cards) of accounting when providing the military echelon with food, equipment and property during the period of its formation are made in the food service of the military unit that forms the echelon.

218. The release of food, equipment and property of the food service en route to the military echelon by a military food station, or a warehouse of a logistics center, or a military unit is carried out on the basis of a power of attorney presented by the recipient (forms according to OKUD 0315001, 0315002):

food and property of the food service - according to the invoice (form according to OKUD 0315007);

food service technicians - on the basis of an order (form No. 2) issued by the food service of the military command body, according to acts of acceptance and transfer of an object of fixed assets (except for buildings, structures) (form according to OKUD 0306001) or acts of acceptance and transfer of groups of objects of main funds (except for buildings, structures) (form according to OKUD 0306031) and invoice (form according to OKUD 0315007).

219. Records on food, equipment and food service property issued to the military echelon in the books (cards) of the military echelon are made by the chiefs of military food points (integrated storage bases, warehouses) and are certified with stamps of the established form.

220. The distribution of products (form according to OKUD 6002228) is drawn up by the assistant to the chief of the military supply echelon together with the doctor (paramedic) of the train, the instructor-cook (senior cook), signed by the assistant to the chief of the supply train, the doctor (paramedic) of the train and approved by the head of the train.

221. The release of food from the warehouse car of the military echelon to the kitchen is carried out on demand-invoice (form according to OKUD 0315006), written out in two copies. The first copy remains with the storekeeper and serves as the basis for the daily write-off of food from the books (cards) of accounting, the second copy is given to the person on duty in the kitchen.

222. Issuance of food rations, as well as bread, sugar and cow butter is carried out in the prescribed manner from the warehouse car according to the invoice requirements (form according to OKUD 0315006), drawn up for each car, or distribution (delivery) lists of material values ​​(form according to OKUD 6002203).

223. Upon arrival of the military echelon at the point of disbandment, the accounting books (cards) summarize the receipts and expenditures and display the remnants of food, equipment and property of the food service, which are signed by the head of the military echelon and, together with all incoming and outgoing accounting documents, are submitted to the military unit (compound), in which the military train arrived.

224. The layout of products (form according to OKUD 6002228) for a unit located separately from its military unit and not conducting an independent economy, is compiled jointly by the chiefs of the food service and the medical service of the military unit, taking into account the range of food provided, the provision of this unit with food preparation facilities and the qualifications of a cook composition.

225. Control over the quality of food preparation, the completeness of bringing the norms of allowance to the personnel, compliance with sanitary and hygienic requirements and keeping a book of accounting for control over the quality of food preparation (form No. 33) in a unit located separately from its military unit and not conducting an independent economy, carried out officials, appointed by the order of the commander of the military unit.

226. When delivering food to military units (formations) directly from the warehouse of the logistics center, the deliverer is issued a power of attorney (forms according to OKUD 0315001, 0315002).

227. With a centralized delivery of food in the department (operational and planned) of the warehouse of the logistics center, an invoice (form according to OKUD 0315007) is issued for each consignee in triplicate, of which the first and second are handed over to the sender, and the third remains in the warehouse of the logistics center. technical support. The supplier of the warehouse of the logistics center confirms the receipt of material values ​​with his signature on the third copy of the invoice (form according to OKUD 0315007).

228. The consignee confirms the acceptance of material assets from the consignor of the warehouse of the logistics center with his signature on the first and second copies of the invoice (form according to OKUD 0315007) and transfers to the consignor a power of attorney for the accepted material assets (forms according to OKUD 0315001, 0315002). The consignee is given a second copy of the issued invoice (form according to OKUD 0315007).

229. Upon returning to the warehouse of the logistics center, the consignor hands over to the department (operational and planned) a power of attorney (forms according to OKUD 0315001, 0315002) and the first copy of the executed invoice (form according to OKUD 0315007), on the basis of which his receipt of receipt of material valuables in the third copy of the invoice (form according to OKUD 0315007).

230. The executed first copies of consignment notes (form according to OKUD 0315007), issued in the warehouse of the logistics center at the expense of the order of the military command body, are attached to the first copy of the order; third copies of invoices (form according to OKUD 0315007) are submitted to the military command body that issued the order, as reports on the fulfillment of his orders for the release (shipment, dispatch) of material values).

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ORDER of the Minister of Defense of the Russian Federation from 22-07-2000 400 (revised from 15-06-2009) ON APPROVAL OF THE REGULATIONS ON FOOD SUPPLY ... Actual in 2018

XV. Accounting, reporting, control of the economic activities of the food service and the procedure for writing off food, equipment and property of the food service

242. Military units keep records of the availability, movement and quality of food, equipment and property of the food service in the prescribed manner.

Food service reports are prepared in accordance with the forms and submitted within the time frame established by the timetable.

243. Control over the economic activities of the food service is organized by the commanders of military units and chiefs of the food service.

244. Control over the economic activities of the central food depots and warehouses, food warehouses of the military district is carried out in accordance with the requirements of the Manual on the work of the central, district, groups of forces and fleets of food warehouses and bases.

245. Write-off of equipment and property that have become unusable (taking into account the repairs performed), as well as lost food, equipment and property is carried out in accordance with the established procedure.

The expiration of the established service life of equipment and property cannot serve as a basis for their write-off, if the equipment and property, in terms of their quality condition, are suitable for further use for their intended purpose.

246. The cost of lost (missing) food, equipment and property when they are written off, as well as the material damage to be recovered from the guilty persons, caused to military units as a result of theft, shortage or loss of food, is determined in the amount of the cost of the said products at discount prices in force on day of damage.

In the event that spoiled food is sold to third-party organizations or individuals for a fee, the funds received are counted towards repaying the shortages recorded in the book of shortages of the military unit and the book of loss of material resources of the food service. The prices at which the spoiled food is sold are determined by the commission appointed by the commander of the military unit.

247. The degree of deterioration of the lost (missing) or prematurely worn out equipment is determined depending on the duration of operation, taking into account the repairs performed, and property - on the established terms of operation and its duration.

248. Tableware - kitchen utensils and utensils are allowed to be written off after the expiration of their service life only due to their actual wear and tear, but not exceeding the quantity to be written off for a year, based on the established service life. The calculation for writing off the dishes is made depending on the number of dishes in use in the canteen of the military unit on January 1, the number of people who eat and the norms of provision.

For example, the average number of people eating is 480 people, meals are taken at six-seater tables. On January 1, in the canteen of the military unit, there were 700 deep semi-porcelain plates with a service life of 1 year. Therefore, for a year, no more than 640 discs that have become unusable can be written off after the expiration of the service life, based on the established standards of supply. The remaining 60 plates were given to the dining room in excess of the prescribed amount, and the calculation from this amount of natural wear and tear is not made.

The time during which the dishes are stored and not used is not included in the terms of their operation.

Dishes are allowed to be written off monthly within the limits of actual wear and tear, but not more than 1/12 of the amount to be written off in one year according to the established operating standards.

249. Discharge of dishes based on actual wear and tear in excess of the amount to be written off for the year may be carried out only in cases where tableware was written off in previous years in smaller quantities than was foreseen in terms of service life. At the same time, the total amount of discarded dishes for the established service life should not exceed the amount allowed for discarding.

250. It is prohibited to write off new dishes with a service life of two years or more issued at a time for newly formed military units due to wear and tear during the first year of their operation.

subdivisions that are separated from the military unit.

The unit receives food from the food warehouse of its military unit on invoices.

Food is brought to the unit by the transport of the military unit by order of the deputy commander of the military unit for the rear. If there are vehicles in the subdivision, food can be obtained from the warehouse of the military unit by the receiver of the subdivision.

Depending on the distance of the subunit from the military unit and the availability of premises, food is delivered in the amount of 7-15 daily and greater needs. During summer, perishable food can be delivered daily.

With the permission of the food service of the military district, the unit can receive food according to check requirements directly from the district food warehouse (base) or from other military units at the expense of the limits of its military unit, as well as from warehouses, enterprises and bases of local suppliers.

For this purpose, the military unit issues to the subunit commander, against the report, blank forms of receipt requirements and powers of attorney, drawn up with the appropriate signatures and seals.

When a subdivision receives food from a food warehouse (base) and delivers it by its own transport, the subdivision's receiver submits a receipt request. The release of food is carried out only after verification of the belonging

receipt requirements for a given warehouse by comparing numbers and series of receipt requirements with the warehouse (base) credentials.

It is strictly prohibited to receive food for unscheduled allowance according to check requirements.

The subdivision receives bread from the food warehouse of its military unit, from the nearest garrison, state or cooperative bakery (bakery).

When receiving bread from local bakeries, the baking calculations are made by the military unit, not the unit.

Food is delivered to the unit by means of transport specially designed for this purpose. The use of a transport unprepared in sanitary terms for the delivery of food is prohibited. For all special vehicles, as well as trailers, containers or specially equipped boxes intended for the delivery of food, the head of the medical service of the unit draws up a sanitary passport.

The sanitary passport is presented by the receiver upon receipt of food. Food is not released into transport and boxes for which there are no sanitary passports.

Before leaving for the warehouse or the supplier's base, the subdivision receiver must:

receive a completed check claim for food to be received, a power of attorney in duplicate, accompanying sheets and a delivery note for food containers (if any) to be handed over to a food warehouse or supplier's base;

accept empty containers from the warehouse of the subdivision according to the delivery note for delivery to the content warehouse or supplier;

with the help of the driver, check the serviceability of the car allocated for the transportation of food, the presence of tarpaulin and ropes on the car for sheltering and tying food, as well as the sanitary condition of the body.

The contented warehouses of the district or supplier bases have the right to refuse the unit's receiver to issue products if cars with dirty bodies are sent for their transportation.

Along with food in the bodies of cars, foreign cargo, especially fuel and lubricants, must not be transported. Transportation of foodstuffs is allowed only in intact containers.

The meat is delivered to the unit in van trucks or wagon trailers. When receiving meat in small quantities, a wooden box can be equipped for its transportation. The inner surface of the box and the lid are upholstered in galvanized sheet metal. Seams and areas where nails are driven in are carefully soldered so that the upholstery of the drawer is a solid surface.

Other products are not allowed to be transported in box vans or box trailers. A van or van trailer is equipped with two clean robes and two pairs of rubber gloves. When transporting meat, the box is covered with a tarpaulin over the lid. After each use, the inside of the box is thoroughly washed with boiling water and dried.

Fish is transported in containers: salted - in barrels or boxes, fresh - in boxes or baskets with ice.

Bread must be transported in specially equipped vans. Inside the body, the bread is stacked on trays in even rows. For the transportation of bread, the body can be made removable from plywood and planks, which is installed in an ordinary car when transporting bread. With an insignificant need for bread, wooden or plywood boxes with tight lids are used for its transportation, bread in them is stacked no more than four rows in height. The boxes are placed on top of each other so that when the machines move, they do not budge and crush the bread.

Transportation of hot or not completely cooled bread leads to the formation of hardening in the bread, and during long transportation, in addition, to an increase in shrinkage. Therefore, it is allowed to take bread only completely cooled down.

The body and boxes must be cleaned of bread crumbs daily and kept clean. Two robes and two pairs of linen mittens are attached to the grain vans.

When transporting bread in winter over long distances, the body is upholstered with felt or other insulating material, such as straw mats, from the inside, and a clean cloth on top of them so as not to contaminate the bread.

Fresh potatoes, beets and cabbage of late varieties are transported in containers or in bulk. Carrots, onions, cucumbers, fresh tomatoes, early cabbage and greens are transported in containers. It is not allowed to transport vegetables in cars with the smell of fuel, lubricants, or pungent smells.

When transporting potatoes and vegetables in bulk, the use of iron shovels and villas without ball tips is not allowed. In the absence of the necessary forks, loading is carried out with wooden shovels sheathed with burlap.

Food is received in terms of quantity and quality, while attention is paid to the strength of containers and closures. Products in faulty containers and poor quality products are not accepted. After receiving the food and loading it into the cars, the subdivision receiver is obliged to fill in the accompanying sheets in two copies for each driver and give them both copies to sign.

He hands over one copy of the accompanying sheet to each driver, keeps the second copies and, upon returning to the unit, hands them over together with other documents.

The food and containers actually accepted by the receiver of the unit are recorded by the accounting and operational department of the food warehouse or the accounting department of the supplier's base in the receipt request and in the receipt of the receipt requirement. The subdivision receiver is obliged to check that the name and quantity of accepted products and containers are equally recorded in the receipt and in the receipt of the receipt. The mass of foodstuffs must be stated in words: gross and net.

The quality of food is certified by a certificate filled out by the warehouse or the supplier's base on the reverse side of the check requirement coupon. The certificate is signed by the relevant officials and sealed.

From the moment of receipt of food in a warehouse or warehouse or on the basis of a supplier, all responsibility for the quantity and quality of products lies with the receiver of the unit, as well as the driver.

For the food container handed over to the food warehouse or the supplier's base, the receiver is obliged to receive a second copy of the delivery note. Suppliers issue receipts for containers received from the division.

Food and property received by the receiver of the subdivision at the district food warehouse or the supplier's base are handed over to the warehouse of the subdivision to the materially responsible person on the basis of accompanying documents(coupon of the check requirement, outfit, invoice, etc.). In this case, the food is checked by weight or by count (by the piece, including food in bags, packaged in a standard weight), and, if necessary, examined by the paramedic (sanitary instructor) of the unit.

If there is a discrepancy between the quality or name of food or property with the data of accompanying documents, lack of mass or space, damage or damage to goods, containers and packaging, a commission is appointed by the order of the unit commander, which draws up an acceptance certificate. The act of acceptance serves as the basis for the posting of food and property received by the unit.

The unit commander approves the acceptance certificate, appoints an administrative investigation and, depending on its results, makes the appropriate decision. In cases where a shortage is detected when accepting food delivered to the unit by the warehouse deliverer, an administrative investigation into the reasons for the shortage is carried out by order of the warehouse manager.

Shortages not exceeding the norms natural loss are written off from the register according to the acceptance certificate approved by the unit commander. In cases where shortages exceed the rate of natural loss, based on acceptance certificate approved by the subunit commander, and the order for the part, it is recorded in the shortage book and only after that it is written off from the main account in accordance with the established procedure and a decision is made on the shortage of food.

The release of food from the warehouse of the subdivision to the dining room is carried out according to invoices.

The transfer of food from one subdivision to another is carried out on a receipt request.

The delivery of food by the subdivision to the contented food warehouse is drawn up by an invoice and an acceptance certificate.

The release of food without proper paperwork is prohibited.

Accounting for food, packaging and the movement of those who are content is kept in the unit, for which a food report card is used. A report card is drawn up in the office work of the food service of a military unit. It records the remainder of food, containers and the number of people satisfied at the beginning of the month according to the data of the food service office. The newly entered report card is registered in the registration log and transferred to the department against receipt. In the future, records are kept in the unit by a responsible person who is appointed by the unit commander.

The first section of the report card shows the balance of food and containers at the beginning of the month, and their receipt within a month on the basis of invoices of a military unit or coupons of check requirements when receiving food from the district food warehouse or suppliers on the spot at the expense of the unit funds. Records are made for each document, indicating its number, sources of food and its quantity.

In the second section of the report card, the number of people satisfied with the norms and the consumption of products and containers is reflected daily.

Records on the consumption of food are made by waybills for the delivery of food to the dining room for cooking or by individual military personnel.

At the end of the month, the report card displays the results of the number of daily dachas turned around, the arrival and consumption of food and containers, their balance at the end of the month.

The accounting of the property of the food service in the unit is kept in the ledger.

In addition to the accounting book, the food report card, the division draws up handouts, invoices and, if necessary, food certificates and check requirements. To do this, the subunit commander is issued under the report of the book of check requirements and food certificates, certified by the official seal of the military unit.