Is it necessary for a medical institution to issue travel cards? What form should this primary accounting document have? What violations in the design waybills revealed during the control activities? What are the rules for the write-off of fuel and lubricants? What are the most common mistakes in writing off fuel and lubricants?
Is it a right or obligation of an institution to issue a waybill?
The basis for reflecting in accounting information about assets and liabilities, as well as transactions with them, are primary accounting documents (clause 7 of Instruction No. 157n). Primary accounting documents are accepted for accounting if they are drawn up according to unified forms of documents approved in accordance with the legislation of the Russian Federation, legal acts of authorized executive bodies, and documents whose forms are not unified must contain the mandatory details listed in paragraph 7 of Instruction No. 157n and art. . 9 of the Accounting Act.
Primary accounting documents received as a result of accounting are accepted for accounting. internal control committed facts of economic life in order to register the data contained in them in registers accounting, from the assumption of the proper preparation of primary accounting documents for the perfect facts of economic life by persons responsible for their execution (clause 3 of Instruction No. 157n).
In the version of instructions No. 162n, No. 174n, No. 183n, which was in force before the Order of the Ministry of Finance of the Russian Federation of December 31, 2015 No. 227n came into force, it was established that the disposal of material reserves is carried out, among other things, on the basis of a waybill (f. 0340002, 0345001, 0345002 , 0345004, 0345005, 0345007), which is used to write off all types of fuel as consumption. Thus, the waybill was the primary accounting document for recording and writing off fuel and lubricants.
State (municipal) institutions used the form of waybills approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78 “On approval of unified forms of primary accounting documentation work accounting construction machines and mechanisms, works in road transport"(hereinafter referred to as the Decree of the State Statistics Committee of the Russian Federation No. 78).
Now instructions No. 162n, 174n, 183n do not contain such a requirement. The forms of primary accounting documents for public sector organizations are established in accordance with the budget legislation of the Russian Federation (clause 4, article 9 of the Accounting Law). When reflecting the facts of financial and economic activity, state (municipal) institutions use the forms of primary accounting documents given in the Order of the Ministry of Finance of the Russian Federation No. 52n. There is no waybill form in this document. It follows from the order that the basis for the reflection in the accounting of the institution of disposal from the accounting accounts of inventories is the act on the write-off of inventories (f. 0504230). Since fuel (gasoline, oils, etc.) is an object of inventories (based on the provisions of the Order of the Ministry of Finance of the Russian Federation No. 52n), its write-off can be formalized by an act (f. 0504230).
Here we note that departmental regulations may establish the need to use waybills when organizing accounting and writing off fuel and lubricants in an institution. Thus, in the Order of the Health Committee of the Government of St. Petersburg dated July 28, 2009 No. 466-r “On Approval of the standard forms emergency department documents medical care city polyclinics of St. Petersburg ”it is said that waybills are issued by a paramedic (nurse) for receiving calls from the department, who is obliged to control the duration of forced downtime and the time spent on car repairs.
In addition, itineraries for without fail are applied when transporting passengers in cases established by the legislation of the Russian Federation. So, in the Decree of the Government of the Russian Federation of October 23, 1993 No. 1090 “On the Rules traffic» it is said that the driver of the mechanical vehicle must have with you and, at the request of the police officers, hand over to them for verification in established cases permission to carry out activities for the transportation of passengers and luggage by passenger taxis, waybill , license card and documents for the transported cargo, and when transporting bulky, heavy and dangerous goods- documents stipulated by the rules for the transportation of these goods.
In cases expressly provided for by the legislation of the Russian Federation , the driver must have and pass for verification to the employees of Rostransnadzor a vehicle access card for the implementation of international road transport, waybill and documents for the transported cargo, special permissions, in the presence of which, in accordance with the legislation on highways and on road activities movement is allowed highways heavy and (or) large-sized vehicle, a vehicle carrying dangerous goods, as well as provide a vehicle for weight and dimensional control.
In particular, clause 29 of the Rules for ensuring the safety of transportation of passengers and goods by road and urban ground electric transport, approved by Order of the Ministry of Transport of the Russian Federation dated January 15, 2014 No. 7, establishes that information on the control technical condition the vehicle and the place of its holding are fixed in the waybills. The control of the technical condition of vehicles upon release to the line (return from the line) is provided by an employee of the subject of transport activity, carrying out the admission of vehicles for operation.
According to the Supreme Court of the Russian Federation, set out in Ruling No. 309-KG17-1326 dated March 9, 2017 on the Decision of the Arbitration Court of the Sverdlovsk Region dated April 14, 2016 A60-62629 / 2015, if the institution conducts activities related to the operation of vehicles and transports workers and goods for its own needs, then it is obliged to comply with the requirements established by Art. 20 of Federal Law No. 196-FZ, and is obliged to ensure:
1) filling out waybills in accordance with the requirements of regulatory enactments (indicate the name and (or) number of the waybill, fill in information about the owner (owner) of the vehicle);
2) monitoring the technical condition of vehicles by specialists (appoint a specialist who has a special profile education and meets the qualification requirements to conduct pre-trip inspections of vehicles, conduct certification of specialists who release vehicles on the line);
3) communicating the necessary information to drivers by conducting briefings (organize introductory briefings with all drivers when they are hired, regardless of skill level and work experience; organize pre-trip briefings when sending a driver along a route for the first time, when transporting children, when transporting dangerous, bulky and heavy cargo; organize special briefings with drivers if it is necessary to urgently bring them information about changes and complications that affect the professional activities of drivers).
The answer to the question of whether the use of waybills is the right or obligation of a medical institution will be displayed in the form of a diagram.
Thus, depending on the operating conditions vehicles and the norms of the legislation of the Russian Federation, the issuance of waybills is either the right or the obligation of the institution. At the same time, since the Procedure for conducting pre-shift, pre-trip and post-shift, post-trip medical examinations establishes that, based on the results of the post-trip medical examination, the waybill is stamped “Passed the post-trip medical examination” and the signature of the medical worker who conducted the medical examination (clause 17) , we recommend that you draw up a waybill even in cases where the legislation of the Russian Federation and departmental regulations do not contain a direct requirement for the use of this document.
In what form should the waybill be drawn up?
The list of required details of waybills was approved by the Order of the Ministry of Transport of the Russian Federation of September 18, 2008 No. 152 (hereinafter - Order No. 152). In its activities, an institution can use waybills in the form approved by Decree of the State Statistics Committee of the Russian Federation No. 78, or develop a form of waybills on its own, but at the same time indicate in them all the mandatory details named in Order No. 152.
Mandatory details are (clause 3 of the Procedure for filling out waybills):
name and number of the waybill;
information about the validity of the waybill;
information about the owner (owner) of the vehicle;
information about the vehicle;
information about the driver;
information about the validity period of the waybill.
It is allowed to place additional details on the waybill, taking into account the peculiarities of carrying out activities related to the transportation of goods, passengers and luggage by road or urban ground electric transport.
What violations are detected in the preparation of travel sheets?
When checking the organization of accounting and consumption of fuel and lubricants, the inspectors are asked to:
logs of transactions with suppliers and contractors, logs of transactions with accountable persons (to which documents confirming the purchase of fuel and lubricants are attached);
waybills;
acts of write-off of antifreeze, oils;
turnover sheets.
Usually, the following violations are allowed in filling out waybills.
Lack of signatures and transcripts of responsible persons, in particular the driver.
Responsibility for the reliability, correctness of registration, as well as for the timely and proper preparation of primary accounting documents are borne by the persons who created and signed them. Clause 13 of Order No. 152 establishes that the dates, times and odometer readings when a vehicle leaves a permanent parking lot and enters a permanent parking lot are affixed by authorized persons appointed by the decision of the head of the institution, and certified by their stamps or signatures indicating initials and surnames. Also, the waybill, by virtue of the norms of clause 16 of Order No. 152, must contain the dates and times of the pre-trip and post-trip medical examinations of the driver. They are affixed by the medical worker who conducted the relevant examination, and certified by his stamp and signature indicating the last name, first name and patronymic.
Lack of time for the vehicle to arrive at a permanent parking lot.
Clause 6 of Order No. 152 establishes that information about a vehicle includes the date (day, month, year) and time (hours, minutes) of the vehicle’s departure from the place of permanent parking of the vehicle and its arrival at specified parking. This information is mandatory details of the waybill to be filled out. The time of departure and return is directly related to the confirmation of the duration of the work of the driver.
Lack of data on the issued (refueled) gasoline.
A separate section of the waybill is designed to account for the movement of fuel. It indicates how many liters of gasoline were in the tank when leaving and returning, how many were filled and used during the trip. If the driver is given gasoline according to the refueling list, then the column should reflect the amount of gasoline. If the issuance of gasoline is not provided, then the driver purchases it for accountable money. The check he received at the gas station is attached to the expense report. When checking fuels and lubricants, information on refueling the car with fuel, reflected in the waybills, is compared with the data of advance reports of accountable persons, to which documents confirming the refueling of the car with fuel are attached.
When making such a comparison, inspectors pay attention to:
as of the date and amount of refueling fuel indicated in the waybill, supporting document and accounting data. Refueling must be done in work time driver. If the car was refueled by checks during non-working hours, then this fact is the basis for further proceedings;
for compliance with the amount of fuel consumed and the mileage indicated on the reverse side of the waybill when describing the route of the car;
for the correct calculation of the volume of consumed fuel and lubricants to be written off from the accounts of accounting;
on the correctness of the reflection on the accounts of accounting entries for the acceptance for accounting and write-off of fuel and lubricants.
Absence in the waybill of the date and time of the pre-trip and post-trip medical examinations of the driver.
By virtue of Art. 20 of the Federal Law of 10.12.1995 No. 196-FZ and the Federal Law of 21.11.2011 No. 323-FZ “On the Fundamentals of Protecting the Health of Citizens in Russian Federation» legal entities, carrying out activities on the territory of the Russian Federation related to the operation of vehicles, are obliged to organize the conduct of mandatory medical examinations and measures to improve the skills of vehicle drivers in providing first aid to victims of road traffic accidents.
Mandatory pre-trip and post-trip medical examinations of vehicle drivers are carried out either by involved medical workers, or in the manner and under the conditions provided for in Parts 4, 5 of Art. 24 of Federal Law No. 323-FZ.
Indication of the date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examinations of the driver is one of the mandatory details of the institution's waybill.
What violations are allowed when writing off fuel and lubricants?
Fuel consumption rates and lubricants in road transport approved by Order No. AM-23-r. In the absence of norms for writing off fuel for a car operated by an institution in this regulatory act, they can be established:
internal local act of the institution (order, order);
The Ministry of Transport or a specialized organization to which the institution will apply with a request to calculate the rate of write-off of fuel and lubricants for a specific type of vehicle not specified in Order No. AM-23-r.
When checking the correctness of the write-off of fuel lubricants The following violations are often detected in the institution.
Erroneous application of the increasing surcharge when determining the fuel consumption of a car.
Decree No. AM-23-r established allowances for the operation of the vehicle under certain conditions. The fuel consumption rate depends on the design of the car, its units and systems, the category, type and purpose of the automobile rolling stock (cars, buses, trucks), on the type of fuel used, on the season, on the conditions in which the car is operated. Fuel consumption rates per 100 km of vehicle run are defined in liters of gasoline or diesel fuel for gasoline and diesel vehicles. Fuel consumption rates may increase or decrease depending on the operating conditions of the vehicle. If several surcharges are applied, the fuel consumption rate is determined taking into account their sum or difference. So, fuel consumption rates are increasing:
when working in winter time(depending on the climatic regions of the country, they increase from 5 to 20%). Appendix 2 to Order No. AM-23-r sets the maximum amount of winter allowances for each region, and also indicates in which region which months are considered winter;
when using the vehicle on the road common use(surcharge can be up to 10%, on public roads IV and V categories - up to 30%);
when operating vehicles in cities with a certain population density. The higher the population density, the greater the premium to the fuel consumption rate (for example, if the population density exceeds 3 million people, the size of the premium that the organization can set is up to 25%, with a population density of 1 to 3 million people - up to 20% and etc.);
when running in a new car, a car that has come out of a major overhaul, as well as when such cars are centrally driven under their own power.
The fuel consumption rate can be reduced when working on public roads of categories I, II and III outside the suburban area on flat, slightly hilly terrain (height above sea level up to 300 m) up to 15%.
When determining gasoline consumption based on the actual mileage (km), an accounting employee does not always apply the surcharge correctly. For example, when calculating gasoline consumption based on the actual mileage (km) in Yekaterinburg, an increasing surcharge is applied - 5%, although it would be possible to apply an increasing surcharge to the fuel consumption rate when a car is operating in cities with a population of 1 to 3 million people - 20 %.
Counting errors in determining fuel consumption.
Normative fuel consumption in relation to specific vehicle is determined by the following formula:
Qn \u003d 0.01 x Hs x S x (1 + 0.01 x D) , Where:
Qn – normative fuel consumption, l;
Hs – basic rate of fuel consumption per vehicle mileage, l/100 km;
S – vehicle mileage, km;
D - correction factor (total relative allowance or reduction) to the norm,%.
When carrying out control measures, the correctness of the application of the fuel consumption rate by the accountant is checked on the basis of the conditions in which the car was operated, and based on this, the amount of write-off of gasoline is calculated by calculation according to the norm. When determining the operating conditions of the car, the information reflected in the waybill is used. For example, the date on which the waybill is drawn up allows you to understand at what time you need (and whether you need) to apply the winter surcharge to determine the fuel consumption rate. back side the waybill, which reflects the route of the car, helps to determine how the car was operated: within the city or outside the city, which allows you to decide whether to apply the appropriate surcharge for the operation of the car on public roads, since the car was operated on the highway that day where fuel consumption is less.
As a result of a counting error, gasoline is written off not according to the norm, but in a larger or smaller volume, which accordingly distorts the actual data and financial statements.
Write-off of lubricants without documents confirming the repair of the vehicle.
The operating consumption rates of lubricants are set based on 100 liters of the total fuel consumption, calculated according to the standards for this vehicle. Consumption rates for oils and lubricants are approved by Order No. AM-23-r. Write-off of lubricants is carried out according to the act on the write-off of inventories (f. 0504230). As the results of inspections show, oils are often written off under the act of writing off inventories, lubricants(antifreeze) in an amount that does not meet the write-off standards.
For example, there is one car on the balance sheet of an institution. In April, according to the act, antifreeze was written off in the amount of 10 liters. By order of the institution, the liquid consumption rate was approved - no more than 0.1 liters per 100 liters of gasoline. Gasoline consumption for the write-off period of antifreeze amounted to 1,985.09 liters. Based on this, the consumption rate of antifreeze should be 1.985 liters, and not 10 liters. There are no documents confirming the repair or maintenance of the car.
Let's take another example. In August, 17 liters of antifreeze were written off under the act on the write-off of inventories. The write-off of antifreeze was carried out in connection with the repair of the car (drain and replacement). Holding repair work confirms the certificate of completion (dated August). However, as established by the inspectors, another 10 liters of antifreeze were written off under the act in September. Gasoline consumption for September amounted to 591.864 liters. Based on this, the antifreeze consumption rate for September should be 0.591 liters. Exceeding the antifreeze consumption rate for September - 9.409 liters.
In conclusion, we note that the violations described in the example can be qualified by inspectors as a gross violation of accounting rules, and administrative persons can be held liable under Art. 15.11 of the Code of Administrative Offenses of the Russian Federation. Recall that under the gross violation of accounting requirements, by virtue of the norms of this article, it is understood, among other things:
distortion of any indicator of the accounting (financial) statements, expressed in monetary terms, by at least 10%;
registration of a fact of economic life that did not take place or an imaginary or feigned object of accounting in accounting registers;
maintaining accounting accounts outside the applicable accounting registers;
the economic entity does not have primary accounting documents, and (or) accounting registers, and (or) accounting (financial) statements, and (or) an audit opinion on accounting (financial) statements (if the audit of accounting (financial) statements mandatory) during the established periods of storage of such documents.
Mining warehouse
The stable operation of the car depends not only on the serviceability of the engine mechanisms. The quality is no less important fuels and lubricants. But in the process of use, the lubricant gradually loses its properties and becomes unusable. Then it needs to be drained from the engine and the engine oil should be written off.
Grease aging is a normal process. The properties of the additive deteriorate due to oxidation, as well as exposure to external contaminants and additives. The operating instructions supplied with the vehicle describe approximate dates, in which you need to change the oxol to ensure engine performance.
The length of time depends on the distance traveled by the car. You should also pay attention to whether the oil is diluted by the fuel. If the lubricant becomes excessively viscous, it begins to rapidly lose its anti-wear properties.
How to understand how much to write off?
Attached to each vehicle service book. It describes the sequence of actions required for the maintenance process. In addition, there is information about the necessary consumables. The costs of auto chemicals, which are subject to write-off, are calculated by the accountant based on the kilometers traveled by the car.
Write-off rates engine oil determined by approved regulatory documents. They provide fuel consumption for each brand of car. The calculation is carried out for 100 km of run. In addition, there are allowances for consumption standards, which are calculated based on certain conditions. These conditions include:
Old and new oil - winter time,
- the presence of mountainous terrain,
- road conditions in urban-type settlements.
- Thus, before writing off motor oil, the accountant determines:
- The consumption rate, which depends on the brand of the car, its model, modification.
- An allowance that is attributed depending on certain conditions.
Taking into account these factors and the mileage traveled by the car, the amount of lubricants that need to be written off is calculated.
How are fuel consumption standards determined?
Fuel consumption standards are designed to plan the needs of enterprises and institutions in these products, as well as to control their costs. Normalization defines allowed values oil consumption at various conditions machine operation.
At the moment, cars are equipped with:
- basic linear consumption rate;
- for mileage, when carrying out a special operation;
- for the operation of the heater;
- for the operation of special equipment.
The base rate is set for certain types of vehicles. Since at present most machines have a multi-variant configuration, linear norms describe the technical data and features of the modification.
There are standards for gasoline and diesel cars, using liquefied petroleum gas, as well as for vehicles running on natural gas, and gas-diesel cars. All these parameters determine how to write off engine oil.
In addition to permanent, there are temporary standards:
- For vehicles that do not differ from the base model. Consumption is set according to the same regulations as for the vehicle of the base model.
- For models that have differences from the base. In this case, the calculation is done as for the previous type of car, but fuel consumption is calculated based on a ton of loaded weight.
- For vehicles with specialized equipment.
For modifications with gas-diesel and gas-cylinder engines, temporary standards are calculated in the same way as for new models. Accounting is based on the features of the mechanism and additional expense combustible material, determined by the influence weather conditions. There are also standards that the company calculates for itself. They are called temporary individual norms.
For motor fuel the write-off order at the actual unit price is not allowed, since the unit price only makes sense for piece inventories.
Choice of method
With regard to the choice of the accounting procedure (write-off) of motor fuel for transport, it seems most correct to organize accounting with averaging the price for each unit of transport separately without breaking down gasoline by grade.
In relation to motor vehicles, in addition to motor fuel, lubricants are also subject to accounting in account 0 10533 000. By purpose, lubricants are divided into:
Engine oil poured into the engine;
Transmission oil poured into the gearbox;
Special oils (for example, for the hydraulic system);
Plastic lubricants.
For each brand of car, manufacturers set a number of parameters that determine the frequency and required amount replacement oils. These options are:
Refueling volumes;
The frequency of maintenance (TO) and the scope of work carried out;
The rate of oil waste (how much oil can be spent on topping up during the interservice period).
Example #1
For the VAZ-2110 car, the manufacturer has set the following parameters.
Refueling volumes:
Engine lubrication system, including oil filter - 3.5 liters of engine oil;
Gearbox - 3.3 liters of gear oil;
The engine cooling system, including the heater, - 7.8 liters of coolant (antifreeze, antifreeze).
Maintenance interval: scheduled Maintenance- every 15 thousand km up to 120 thousand km, then it is not regulated, but at least every 10 thousand km (the frequency of maintenance should be established by order of the head). The engine oil is changed at every service. Changing the oil in the gearbox and coolant - at every fifth MOT.
Knowing the listed parameters will allow the accountant to control the validity of the write-off of lubricants:
The one-time consumption of liquids during maintenance should not exceed the filling volume. So, based on the parameters given in the example, it is unreasonable to spend a five-liter canister of engine oil on maintenance of a VAZ-2110 car, because the filling volume is only 3.5 liters, there is simply nowhere to fill in 5 liters;
If the replacement of oils (and other fluids) is performed more often than regulated, this may indicate either the unreliability of documents or a malfunction of the car. Failure to take measures to eliminate the malfunction can be qualified as deliberate damage to the property of the institution;
If oils (and other fluids) are replaced less frequently than regulated, this is not about saving, but about violating the rules of operation, which can also be regarded as deliberate damage to the property of the institution.
To ensure full control over the acquisition and consumption of oils, you should:
Reflect in the accounting of oil indicating the type (motor, transmission), grade (mineral, semi-synthetic, synthetic), trademark And digital indices- the price depends on these characteristics, their absence in the documents of the supplier may indicate the unreliability of the documents;
Compare oil consumption during scheduled maintenance with the volume indicated in the technical documentation of the car;
Compare oil consumption between scheduled maintenance with mileage and standards;
Keep in mind that when changing engine oil, always change oil filter. Write-off of engine oil in volume complete replacement without a corresponding write-off of the filter may indicate the unreliability of the write-off documents.
State institutions
Often there are situations when, within the framework of one department, one public institution performs transportation operations for another institution with subsequent compensation for fuel costs.
Example #1.
The subordinate institutions of the district department of culture include the district library and the district House of Culture, which receive financial support in the form of budget allocations according to different budget classification codes. There is a bus in the library, and a Volga car in the House of Culture. From time to time, the library provides its bus to the House of Culture or uses the bus belonging to the House of Culture a car, depending on which institution how many people need to be transported.
correct documenting and accounting for such transactions causes problems for accountants.
The general principle here should be:
1) an institution that needs to use a vehicle of another institution shall draw up an application in writing;
2) the vehicle provider issues a separate waybill. It is recommended to fill full tank, in order to determine the exact actual consumption later using the “refueling to full” method;
3) after the trip, the agency that provided the transport transfers a copy of the waybill to the agency that used the car;
4) the institution that used the car refuels it at its own expense in the amount in accordance with the waybill;
5) in accounting, the operation is reflected as an intradepartmental transfer of fuel through account 1 30404 340 using the CSC code of the institution that operated the car and refueled at its own expense. In this case, there will be some discrepancy in the time of operations - according to the dates of the documents, the fuel write-off on the basis of the waybill will take place earlier than its receipt on the basis of the notice. It is important for the institution that provided the car to reflect in its accounting the operation for the receipt and write-off of fuel according to the CSC code of the institution that used the car, which is necessary for a clear consolidation of reporting by the main manager of budgetary funds:
|
Accounting entry |
|||
|
debit account |
account credit |
||
|
Acquisition of fuel by the institution that used the vehicle |
KBK1 10533 340 |
KBK1 30234 730 |
|
|
Transfer of fuel upon notification to the institution that provided the car |
KBK1 30404 340 |
KBK1 10533 440 |
|
|
Reflection of the receipt of fuel in the accounting of the institution that provided the transport |
KBK1 10533 340 |
KBK1 30404 340 |
|
|
Reflection of the write-off of fuel in the accounting of the institution that provided the transport |
KBK1 40120 272 |
KBK1 10533 440 |
|
Both institutions subsequently need to provide the main manager of budgetary funds with the relevant Certificates on consolidated settlements (f. 0503125) for account 0 30404 000.
A typical mistake in the implementation of such operations is the write-off of fuel directly in the accounting of the institution that used the vehicle. In this case, two problems arise:
In the accounting of the institution that used the car, the write-off of inventories will be reflected on the basis of the primary document issued by another institution (the waybill was issued by another institution for the car of another institution);
In the accounting of the institution that provided the car, one waybill will fall out of the general sequence.
fuel consumption the amount of fuel actually burned by engines, lighting and heating installations, and also used as a solvent for diluting oil in lubrication systems and for sanitary and hygienic needs is considered.
Oil consumption the amount of oil actually used in the engine, drained from the engine lubrication system during its replacement, used to flush the system, and also issued to machines for lubricating transmissions, parts and assemblies is considered.
Write-off of used oil held:
- on ground vehicles - after issuance to vehicles in accordance with established standards;
- on mothballed machines - according to the actual consumption, but not more than the established norms.
Consumption of antifreeze coolant the amount of this liquid used during the reporting period to replenish operating costs and flush the engine cooling system is considered.
Lubricants and liquids issued to the department on invoices for repair work and other needs are written off in the established manner as used up after their use, and brake and other poisonous liquids - after the submission of acts, approved by the commander of the military unit, which are issued immediately after the consumption of these liquids.
Consumption of ethyl alcohol and its mixtures the amount of these fluids actually consumed in anti-freeze or air conditioning systems of aircraft during routine maintenance, equipment repairs, laboratory tests, and medical needs is considered.
Write-off of ethyl alcohol and its mixtures is carried out:
- for aviation military equipment - according to flight sheets;
- on maintenance work, equipment repair and other purposes - according to acts within the established consumption rates.
Overexpenditure of fuel and lubricants
Upon detection excessive fuel consumption the commander orders an administrative investigation. If it is determined that the overspending was due to wrong action or inaction officials, mismanagement, violations of the rules of operation, violations of the rules of operation, that under the guise of excessive consumption of fuel, an attempt is made to hide the shortage or theft, the perpetrators are brought to disciplinary, administrative or criminal liability.
Excessive fuel consumption due to objective reasons(adverse road conditions, the need for a forced mode, insufficient experience of drivers), is not considered a loss and is written off as actually consumed fuel.
In military units the basis to write off the fuel that went along with the cars for repairs to the base, are waybills, as well as receipt requirements (waybills) issued by the repair company (base).
Cars, tanks and other vehicles are refueled according to distribution lists. The distribution list is maintained for each division military unit, issued and registered in the fuel service. The amount of fuel and oils in liters is recorded in the distribution sheet and the waybill of the car. The driver signs for the received fuel and fuel in distribution sheet, and the refueling waybill
Every day before issuance, measurements of the density of the fuel (oil) are carried out, which is recorded in the distribution sheet. The distribution list can be maintained up to full use, while for each day of issuance the results are summed up in liters and kilograms.
The cost of fuel and oils by cars, tanks and other equipment is taken into account in the waybill. Waybill data is entered into the register of vehicles, fuel and oil consumption.
Based on the entries in the book of accounting for the operation of machines, the consumption of fuel and oils in the cards for the operation of stationary engines, each division monthly fuel availability and movement report and submits it to the fuel service of the military unit.
The report is made in two copies. It serves as the basis for writing off fuel from units for consumption.
The correctness of the correspondence of the write-off of fuel consumption with road sheets is checked by a commission appointed by the unit commander.
is order unit commander and driver to complete the task. It is the basis for writing off and determining the savings (overrun) of fuel and lubricants, as well as for accounting for the work performed.
Act of write-off of fuels and lubricants and special liquids
The write-off in military units of fuel, lubricants and special liquids used for maintenance and routine maintenance is carried out according to their actual consumption, not exceeding the established norms.
Particular attention is paid to writing off alcohol. In military units, except for aviation technical units, the consumption of alcohol is low, namely on KamAZ vehicles, on which, in accordance with the norm, the brake system is filled with ethyl rectified alcohol in an amount of 0.2 to 1 l, depending on the brand of car at an air temperature below 5 ° C.
The alcohol in the antifreeze is completely replaced, topping it up not allowed.
The legality of writing off alcohol when consumed when replacing it in fuses brake system checked by the car's mileage between alcohol changes. The mileage is determined by the book of accounting for the operation of machines, the consumption of fuels and lubricants.
The act is written off also cooling low-freezing liquids (antifreeze) grades 40 and 65, Tosol A-40 and Tosol A-65 and their analogues during operation military equipment. The total costs of coolants for one month of operation are established by the norms of orders of the Ministers of Defense.
Antifreeze coolants grades 40 and 65 after winter operation must be drained from the cooling system of engines of military equipment and delivered to the fuel depot of the unit in terms of a standard liquid of the corresponding brand.
The difference between the amount of coolant filled into the cooling system at the beginning of the winter period of operation and topped up to it during operation in winter period, converted into a standard liquid, is its cost during operation, which are subject to write-off.
Excess costs exceeding the standard costs, after an administrative investigation and the order of the commander of the military unit, are written off from the accounting books according to the act and entered in the accounting book for the loss of material resources and the book for accounting for shortages.
Cooling low-freezing liquids Tosol A-40 and Tosol A065 and their analogues from the engine cooling system on summer period do not merge and their replacement is done only after the end due date service (2 years).
1. Lubricant consumption rates are intended for operational accounting, calculation of specific consumption rates for oils and lubricants when justifying the need for them.
2. The norms for the operating consumption of lubricants (taking into account the replacement and current refueling) are set based on 100 liters of the total fuel consumption, calculated according to the standards for this vehicle. Oil consumption rates are set in liters per 100 liters of fuel consumption, lubricant consumption rates - in kilograms per 100 liters of fuel consumption.
3. Oil consumption rates are increased up to 20% for vehicles after overhaul and in operation for more than five years.
4. Lubricant consumption at overhaul aggregates of cars is installed in an amount equal to one filling capacity lubrication system of this unit.
5. The consumption of brake, cooling and other working fluids is determined in the number and volume of fillings and refueling per vehicle in accordance with the recommendations of manufacturers, operating instructions.
6. For motorcycles, motor pumps, ships and boats, power tools and rescue equipment, it is allowed to establish lubricant consumption rates based on the technical documentation of the manufacturers of these mechanisms (manuals, manuals and instructions for operation and maintenance, specifications, passports).
7. For two-stroke engines the consumption rate of oil for the preparation of the mixture is 1:40.
8. Individual operating norms for the consumption of oils, special fluids and lubricants per 100 liters of total vehicle fuel consumption
|
Brand, car model |
Engine oils |
Transmission and hydraulic oils |
Special oils and fluids |
Greases |
|
|
Cars |
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|
Cars of foreign production, VAZ of all models and modifications |
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|
GAZ-3102 of all modifications |
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|
UAZ-469, -3151 of all modifications |
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|
Buses |
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|
PAZ-672, -3201, -3205, -3206 of all modifications |
|||||
|
RAF-2203 of all modifications |
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|
UAZ-452, -2206, -3962 of all modifications |
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|
KAVZ-685 of all modifications |
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|
Trucks |
|||||
|
GAZ-53, -53-27, all modifications |
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|
GAZ-3307 of all modifications |
|||||
|
ZIL -130, -131 |
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|
ZIL - 5301; -431412; -4333; -4333-62 |
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|
URAL -430; -43202; -5557; -4320 |
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|
KAMAZ-4310, -5320, -5321 of all modifications |
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|
KrAZ -255B; -257 |
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|
Magirus Deutz |
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|
Mercedes Benz |
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|
dump trucks |
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|
MAZ-5551 of all modifications |
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9. For vehicles and their modifications that do not have individual oil and lubricant consumption rates, the following temporary oil and lubricant consumption rates per 100 liters of the total normalized fuel consumption are established:
Oil consumption rate PTS (floating conveyor).
Note.
1.For fire engines that have special unit at the same time the counter of the passed distance of a speedometer works, the rate of consumption of liquid fuel is not set. Accounting for fuel consumption in this case is made according to the indication of the speedometer distance meter and according to the rate of liquid fuel consumption per 100 km of run. (1m/h-50l).
2. For motorcycles, motor pumps, fire ships and boats, power tools and rescue equipment, it is allowed to establish temporary norms for the consumption of lubricants based on the technical documentation of the manufacturers of these mechanisms (manuals, manuals and instructions for operation and maintenance, technical specifications, passports and so on.).
