Accounting for medications. Accounting for medicines and medical products in medical organizations Regulations on the Commission of the Ministry of Health and Social Development of the Russian Federation for coordinating activities aimed at improving

Please explain the place and significance of the Instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions financed by the State Budget of the USSR, approved. By Order of the USSR Ministry of Health of June 2, 1987 N 747 in the current legislation of the Russian Federation:
- in what part the said Instruction does not contradict the current legislation of the Russian Federation;
- is it necessary (is it mandatory) to perform it in medical organizations, the founders of which are constituent entities of the Russian Federation and in non-state medical organizations;
- if necessary (mandatory), which body(s) are authorized to monitor compliance with the requirements established by the Instructions and what is the responsibility for their violation.

Please pay attention to the date of the response - the situation may have changed.

Approved by Order of the Ministry of Health of the USSR dated June 2, 1987 N 747 “Instructions for the accounting of medicines, dressings and medical products in medical and preventive healthcare institutions financed by the state budget of the USSR” determines the procedure for the receipt and accounting of medicines, medical products, auxiliary and dressings and containers, and also approves a number of accounting forms.
Currently, by Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n “On approval of a unified chart of accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and instructions on its application”, the Unified Chart of Accounts and Instructions for its application were approved. According to paragraph 6 of this Instruction, the accounting entity, for the purpose of organizing accounting, guided by the legislation of the Russian Federation on accounting, regulations of bodies regulating accounting and this Instruction, forms its accounting policy based on the characteristics of its structure, industry and other characteristics of the institution’s activities and the activities performed them in accordance with the legislation of the Russian Federation powers.
Acts of the accounting entity, establishing the accounting policy of the accounting entity for the purposes of organizing and maintaining accounting, approve:
working chart of accounts for state (municipal) institutions, containing the applicable accounting accounts for maintaining synthetic and analytical accounting;
methods for assessing certain types of property and liabilities;
the procedure for conducting an inventory of property and liabilities;
document flow rules and technology for processing accounting information, including the procedure and timing for the transfer of primary (consolidated) accounting documents in accordance with the approved document flow schedule for reflection in accounting;
forms of primary (consolidated) accounting documents used for registration of business transactions for which the legislation of the Russian Federation does not establish mandatory document forms for their execution. In this case, the document forms approved by the accounting entity must contain the mandatory details of the primary accounting document provided for by these Instructions;
the procedure for organizing and ensuring (implementing) internal financial control by the accounting entity;
other decisions necessary for organizing and maintaining accounting records.
According to paragraph 7 of the Instructions, the basis for recording in accounting information about assets and liabilities, as well as transactions with them, are primary accounting documents.
Primary accounting documents are accepted for accounting if they are compiled according to unified document forms approved, in accordance with the legislation of the Russian Federation, by legal acts of authorized executive authorities, and documents whose forms are not unified must contain the following mandatory details:
Title of the document;
date of document preparation;
the name of the participant in the business transaction on whose behalf the document was drawn up, as well as its identification codes;
content of a business transaction;
measuring business transactions in physical and monetary terms;
the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
personal signatures of these persons and their transcript.
In order to carry out internal (preliminary, subsequent) financial control and (or) in order to streamline the processing of data on business transactions accepted for reflection in accounting accounts, the accounting entity has the right, on the basis of primary accounting documents drawn up in confirmation of these transactions, to draw up consolidated accounting documents according to forms approved by the Ministry of Finance of the Russian Federation in the prescribed manner. In the absence of an approved form of a consolidated accounting document, the accounting entity has the right, as part of the formation of its accounting policy, to approve the forms of consolidated accounting documents, taking into account the requirements for the composition of the mandatory details provided for in this paragraph.
Thus, state and municipal healthcare institutions are required to keep records of material assets, which, of course, include medicines, medical products and dressings, in accordance with the general requirements of the legislation on accounting for budgetary organizations. Document flow in state and municipal healthcare institutions should be built, first of all, on the basis of unified document forms approved by the State Statistics Committee of the Russian Federation.
Along with this, to organize specific accounting in a budgetary health care institution, insofar as it does not contradict current legislation, it is possible to use the document forms given in the Instructions for the accounting of medicines, dressings and medical products in medical and preventive health care institutions financed by the State Budget of the USSR, approved by Order of the USSR Ministry of Health dated June 2, 1987 N 747.

Thus, the Ministry of Health and Social Development of the Russian Federation in its Letter dated May 24, 2007 N 4185-ВС clearly indicated that until February 2006, budgetary healthcare institutions, when placing an order for receiving medicines from pharmacies, used the invoice form (requirements) N 434, according to the Order of the Ministry of Health USSR dated June 2, 1987 N 747, but after the specified period, when placing an order for receiving medicines from pharmacy organizations, you must be guided by the Instructions for Budget Accounting, approved by order of the Ministry of Finance of Russia, and the standard inter-industry form of demand-invoice N M-11, approved by the resolution Goskomstat of Russia.
In this regard, we also point out that the current legislation has approved the forms of journals for recording medicines included in the approved Order of the Ministry of Health and Social Development of the Russian Federation of December 14, 2005 N 785 “List of medicines subject to subject-quantitative accounting in pharmacies (organizations), wholesale organizations trade in medicines, medical institutions and private practitioners" (as amended on 06.08.2007), for narcotic and psychotropic medicines and precursors.
At the same time, we note that the health authorities of some constituent entities of the Russian Federation, in particular, Moscow and the Moscow region, in their documents indicate violations by subordinate health care institutions of the requirements of the “Instructions for recording medications, dressings and medical products in medical and preventive health care institutions, financed by the State Budget of the USSR”, approved by Order of the USSR Ministry of Health dated 06/02/87 N 747.
In this regard, we emphasize that in not a single regulatory act of the Republic of Karelia, where the issue under consideration came from, the discussed “Instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions financed by the State Budget of the USSR” is not mentioned at all.
In conclusion, we note that this Instruction applies only to state health care institutions that receive funds from the state budget. Considering that the Russian Federation is the legal successor of the USSR, the requirements of this Instruction, in principle, can be extended to federal healthcare institutions, as well as to healthcare institutions of the constituent entities of the Russian Federation.

In accordance with clause 5.2.100.1 of the Regulations on the Ministry of Health and Social Development of the Russian Federation, approved by resolution of the Government of the Russian Federation of June 302004 No. 321 (Collected Legislation of the Russian Federation, 2004, No. 28, Art. 162; 2006, No. 19, Art. 2080; 2008, No. 11, Art. 136; No. 15, Art. 1555; No. 23, Art. 2713) in order to improve the organization of medical care for victims of road traffic accidents, it is ordered:

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

2. Approve:

Regulations on the Commission according to Appendix No. 1;

Composition of the Commission according to Appendix No. 2.

3. To recommend that the health authorities of the constituent entities of the Russian Federation create commissions in the constituent entities of the Russian Federation to coordinate activities aimed at improving the organization of medical care for victims of road traffic accidents.

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

Minister
T.A. Golikova

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

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

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

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

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

4. The objectives of the Commission are:

development and coordination of activities aimed at improving the organization of medical care for victims of road accidents;

studying the causes of mortality and mortality in victims of road accidents;

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

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

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

preparation of proposals from the Ministry on the main directions of implementation of measures aimed at improving the organization of medical care for victims of road accidents;

identification of priority areas in ensuring the implementation of measures aimed at improving the organization of medical care for victims of road traffic accidents;

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

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

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

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

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

6. The activities of the Commission are managed by the Chairman or, on his instructions, the Deputy Chairman of the Commission.

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

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

9. Meetings of the Commission are considered valid if more than half of its members are present.

10. Decisions of the Commission are made by a simple majority of votes of the members of the Commission present at the meeting and are documented in a protocol, which is signed by the chairman of the Commission and all members of the Commission. The dissenting opinion of the members of the Commission in written form is attached to the minutes.

11. Documentation related to the activities of the Commission is stored in the Department of Organization of Medical Care and Health Development of the Ministry.

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

Composition of the Commission of the Ministry of Health and Social Development of the Russian Federation for coordinating activities aimed at improving the organization of medical care for victims of road traffic accidents

"On approval of the "Instructions for accounting for medicines, dressings and medical products in medical and preventive healthcare institutions financed by the state budget of the USSR"

Revision dated 06/02/1987 - Valid

MINISTRY OF HEALTH OF THE USSR

ORDER
dated June 2, 1987 N 747

ABOUT APPROVAL OF "INSTRUCTIONS FOR ACCOUNTING OF MEDICINES, DRESSINGS AND MEDICAL PRODUCTS IN TREATMENT AND PREVENTIVE HEALTH INSTITUTIONS CONSISTED ON THE STATE BUDGET OF THE USSR"

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

"Instructions for accounting for medicines, dressings and medical products in treatment and preventive health care institutions financed by the State Budget of the USSR";

form N 1-MZ - “Statement of a sample of consumed medicines subject to substantive quantitative accounting”;

form N 2-MZ - “Report on the movement of medicines subject to substantive and quantitative accounting”;

Form N 6-MZ - “Book of registration of invoices received by the pharmacy.”

I order:

1. To the Ministers of Health of the Union Republics:

1.1. Within a month, reproduce and distribute the instructions approved by this order to medical and preventive healthcare institutions.

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

1.3. Ensure strict control over compliance with these instructions.

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

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

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

4.1. Order of the USSR Ministry of Health dated April 23, 1976 N 411 “On approval of instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions financed by the State Budget of the USSR.”

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

4.4. Forms NN: 1-МЗ, 2-МЗ, 6-МЗ, approved by order of the USSR Ministry of Health dated March 25, 1974 N 241 “On approval of specialized (intradepartmental) forms of primary accounting for institutions included in the State Budget of the USSR.”

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

5. Entrust control over the implementation of this order to the Accounting and Reporting Department of the USSR Ministry of Health (comrade L.N. Zaporozhtsev).

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

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

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

INSTRUCTIONS
ON ACCOUNTING OF MEDICINES, DRESSINGS AND MEDICAL DEVICES IN TREATMENT AND PREVENTIVE HEALTH INSTITUTIONS CONSISTED ON THE STATE BUDGET OF THE USSR

1. General Provisions

1. According to these instructions in treatment and preventive healthcare institutions<*>included in the State Budget of the USSR, the following are taken into account:

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

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

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

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

<*>In the future, treatment and preventive healthcare institutions will be referred to as “institutions”.

<**>In the future, material assets (medicines, dressings, auxiliary materials, containers) listed in paragraph 1 of this instruction will be referred to as “medicines”.

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

<*>For the purpose of abbreviation, centralized accounting departments and accounting departments of medical and preventive institutions will be called “accounting departments of institutions.”

<**>“Rules for working with radioactive substances in institutions of the USSR Ministry of Health”, approved by the Presidium of the Central Committee of the Trade Union of Medical Workers and the USSR Ministry of Health on August 31, September 12, 1961, protocol No. 23; "Rules and norms for the use of open radiopharmaceuticals for diagnostic purposes", approved by the USSR Ministry of Health on May 25, 1983 N 2813-83.

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

<*>Letter of the USSR Ministry of Health dated December 7, 1962 N 21-13/96 “On the procedure for recording operations for the free transfer of medicines and medical equipment for wide clinical trials, paid for from the fund for the development of new medical products.”

4. The organization and recording of free medications for outpatient treatment of certain categories of patients is carried out in accordance with the current instructions and orders of the USSR Ministry of Health.

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

<*>Blood for transfusion is supplied to the departments (offices) of the institution according to invoices (requirements) issued in the prescribed manner. 434 from the blood transfusion department, and in its absence from the financially responsible person, who is entrusted with the responsibilities of receiving, storing and issuing blood to departments (offices) by order of the institution. Invoices indicating their full name. patient, medical history numbers are the basis for writing off blood as an expense.

Institutions are required to exercise control over the full and intended use of budget allocations allocated under Article 10 of the budget classification of expenses “Purchase of medicines and dressings”, in accordance with established standards.

6. In pharmacies, departments (offices) of institutions, the following material assets are subject to substantive and quantitative accounting:

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

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

ethanol;

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

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

containers, both empty and filled with medicines.

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

<*>The form is given in Appendix 1 to these instructions (Annex is not provided).

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

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

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

9. In the pharmacy of the institution, full individual financial responsibility for the safety of medicines rests with the head of the pharmacy or his deputy in the manner set out in paragraph 8 of these instructions. By decision of the head of the institution, collective (team) financial liability may be introduced in a pharmacy in accordance with the resolution of the USSR State Committee on Labor and Social Issues and the Secretariat of the All-Union Central Council of Trade Unions dated September 14, 1981 N 259/16-59 “On approval of the list of works during which collective (team) financial liability, conditions for its application and a standard agreement on collective (team) financial liability may be introduced"<*>.

<*>Brought to you by order of the USSR Ministry of Health dated December 18, 1981 N 1283 and by letter of the USSR Ministry of Health and the Central Committee of the Health Workers Trade Union dated October 2, 1983 N 03-14/39-14/111-01/K.

10. The head of the institution bears personal responsibility for the rational use and accounting of medicines, the creation of appropriate conditions for their storage and the provision of financially responsible persons with measuring containers.

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

justification for prescribing medications;

strict implementation of prescriptions in accordance with the medical history;

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

take decisive measures to prevent the creation of their reserves in excess of current needs.

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

II. Accounting for medicines in institutions with a pharmacy

13. The pharmacy of the institution must be located in premises that provide adequate conditions for the safety of medicines and other material assets in accordance with the rules approved by the current orders of the USSR Ministry of Health.

14. Medicines listed in paragraphs. 1 and 3 are taken into account both in accounting and in the pharmacy at retail prices in total (monetary) terms.

In addition, the pharmacy keeps a substantive and quantitative record of the medicines listed in clause 6 of these instructions.

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

The basis for the daily recording of medicines received at the pharmacy are suppliers' invoices, and those issued are invoices (claims), acts or other documents.

Based on invoices (requirements) for dispensed medicines that are subject to substantive and quantitative accounting, a statement of the sample of consumed medicinal products that are subject to substantive and quantitative accounting is compiled, f. 1-МЗ, in which records are kept for each item separately. The statement is signed by the head of the pharmacy or his deputy. The total quantity of specified material assets released per day, according to the sample for the day, is transferred to the book f. 8-MZ.

16. When medicines are received at the pharmacy, the pharmacy manager or a person authorized to do so checks the consistency of their quantity and quality with the data specified in the documents, the correctness of the prices per unit of the specified material assets (according to the current price lists), after which he makes an inscription on the supplier’s account with the following content: “Prices have been checked, material assets have been accepted by me (signature).”

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

17. The pharmacy manager records received and verified supplier invoices in the book of registration of invoices received by the pharmacy, f. 6-МЗ, after which it transfers them to the institution’s accounting department for payment.

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

18. The dispensing of medicines to financially responsible persons of departments (offices) is carried out by the head of the pharmacy or his deputy according to invoices (requirements) f. 434, approved by the head of the institution or a person authorized to do so. Financially responsible persons of departments (offices) sign on the invoice (request) for the receipt of medicines from the pharmacy, and the head of the pharmacy or his deputy signs for their issuance.

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

The invoices (requirements) must indicate the full name of the medicines, their sizes, packaging, dosage form, dosage, packaging and quantity necessary to determine their retail price and cost.

In cases where the invoice (request) does not contain complete data on the prescribed medications, the pharmacy manager is obliged to add the necessary data in both copies or make appropriate corrections when executing the order. Correcting the quantity, packaging and dosage of medicines towards an increase is strictly prohibited.

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

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

20. Each invoice (request) for the dispensing of medicines to departments (offices) is assessed by the head of the pharmacy or a person authorized to do so to determine the cost of the material assets dispensed. Taxation of valuables is carried out at retail (list) prices for each dosage form up to a whole penny according to the rules for applying the price list of retail prices for medicines and pharmaceutical products N 0-25, and the total amount for the invoice (request) is also displayed. The cost of each name of medicine and their total amount is indicated in a copy of the pharmacy invoice (request).

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

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

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

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

The total amounts from the book of the specified form for each group of medicines dispensed by the pharmacy for the month are included in the pharmacy's report on the receipt and consumption of medicines, dressings and medical products in monetary (total) terms f. 11-MZ.

An accounting employee of an institution whose job description is entrusted with the responsibility of maintaining accounting records of medicines, at least once a quarter, carries out random checks of the correctness of maintaining the ledger. 8-MZ, statements f. 1-MZ and books f. 7-МЗ and calculating the totals in invoices (requirements), which is confirmed in the verified documents by the signature of the inspector.

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

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

Invoices (requirements) for the dispensing of medicines subject to subject-quantitative accounting are kept by the head of the pharmacy for three years.

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

24. Auxiliary materials received on the basis of suppliers’ invoices are written off as expenses in the pharmacy and in the accounting department of the institution in monetary terms as they are received by the pharmacy.

25. The cost of packaging that is not subject to exchange or return, included by the supplier in the price of medicines, is written off as an expense when the medicines are written off. If the cost of non-returnable disposable containers is not included in the price of the funds received, but is shown separately in the supplier’s invoice, this container, as the medicines packaged in it is released, is written off from the pharmacy manager’s account as an expense.

26. Exchange (returnable) containers, as they are handed over to the supplier or packaging organization, are included in the pharmacy manager’s report, and the funds returned to the institution for them are included in the restoration of cash expenses.

Medicinal mineral water is supplied to departments (offices) of the institution in exchange containers, and in the invoices (requirements) the cost of mineral water is indicated without the cost of containers.

27. When establishing losses from spoilage of medicines, an act is drawn up to write off valuables stored in the pharmacy and which have become unusable f. 9-MZ. The act is drawn up in two copies by a commission appointed by the head of the institution with the participation of the chief accountant of the institution, the head of the pharmacy and a representative of the public, while the reasons for the damage to valuables are clarified, and the persons responsible for this are identified.

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

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

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

28. At the end of each month, the pharmacy manager draws up a pharmacy report on the receipt and expenditure of pharmaceutical supplies in monetary (amount) terms f. 11-МЗ with highlighting in the report the groups of medicines listed in paragraph 1 of the instructions.

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

<*>Ingredient - a component of any complex compound or mixtures.

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

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

At the end of the report, the remaining cost of the medicines is shown and original documents are attached, except for taxed invoices (claims) remaining for storage in the pharmacy in accordance with clause 23 of these instructions.

The pharmacy report is drawn up in two copies. The first copy of the report is signed by the head of the pharmacy and submitted to the institution’s accounting department no later than the 5th day of the month following the reporting month, in conditions of mechanized accounting within the time limits approved by the document flow schedule; the second copy remains with the pharmacy manager. After checking the report by the accounting department and approving it by the head of the institution, the pharmacy report serves as the basis for the institution’s accounting department to write off the consumed medications.

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

Medicines subject to subject-quantitative accounting are inventoried by type, name, packaging, dosage form and dosage at least once a year, but not earlier than October 1 of the reporting year.

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

By order of the head of the institution, an inventory of medicines in the pharmacy is carried out in cases of violation of the rules for the acceptance, storage, dispensing of medicines, when their retail (list) prices change in accordance with the established procedure, in the event of a change in the head of the pharmacy, and in the case of a collective (team) ) financial liability when more than 50% of its members leave the team (team), as well as at the request of one or more members of the team (team).

In inventory lists, medicines accounted for in monetary terms are divided into groups listed in paragraph 1 of this instruction. The amounts of shortages identified during the inventory for one group cannot be covered by surpluses generated by another group of values.

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

Norms of natural loss do not apply to factory-made finished drugs.

To determine the cost of consumption of weight-bearing medicines for the inventory period, you should calculate the total amount of weight-bearing medicines received for this period, shown in column 6 of book f. 6-МЗ, add to it the amount of the balance of these valuables at the beginning of the inventory period and from the resulting total subtract the cost of the balance of weighted medicines identified by the last inventory.

Heads of institutions are required to personally review inventory materials no later than 10 days after its completion.

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

III. Accounting for medicines in institutions that do not have pharmacies

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

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

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

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

<**>Medicines subject to subject-quantitative accounting are prescribed in the manner established by clause 18 of these instructions.

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

34. Invoices (requirements) are issued by the head nurse of each department (office) of the institution for the groups of medicines listed in paragraph 1 of these instructions.

Invoices (requirements) are issued in 4 copies, and for medicines subject to substantive and quantitative accounting - in 5 copies; of these, 2 copies of invoices (requirements) are received by the institution; 2 copies remain in the pharmacy, and for medicines subject to substantive and quantitative accounting - 3 copies.

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

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

37. The receipt of medicines from a self-supporting pharmacy is confirmed by the financially responsible persons of the institution with a receipt on all copies of invoices (requirements), while they receive one copy taxed for each dosage form to the full penny, and the pharmacy employee signs for the issuance of medicines and the correctness of taxation for all copies of invoices (requirements).

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

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

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

The accounting of medicines subject to subject-quantitative accounting is carried out by the chief (senior) nurse in the manner established by clause 7 of these instructions. At the end of each month, the chief (senior) nurse submits to the institution’s accounting department a report on the movement of medicines subject to subject-quantitative accounting, according to f. 2-MZ, which is approved by the head of the institution.

Medicines are dispensed to departments (offices) of an outpatient clinic only for current needs according to invoices (requirements) approved by the head of the institution in the manner set out in clause 19 of these instructions.

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

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

41. Due to the fact that payments between institutions and self-supporting pharmacies are systematic, payment for the cost of received medicines can be made on the basis of scheduled payments. The amount of funds transferred quarterly should not exceed the estimated allocations provided for these purposes.

To do this, the institution or a higher organization transfers to the institution of the State Bank of the USSR to the settlement account of a self-supporting pharmacy or pharmacy management in advance the amounts necessary to pay the cost of medicines for a period of no more than a month.

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

42. If necessary, a form of payment for medicines may be made in advance payment.

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

43. Accounting for medicines in institutions that are part of the State Budget of the USSR is carried out on sub-accounts provided for in the chart of accounts approved by the Ministry of Finance of the USSR and in accordance with these instructions.

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

ensuring the correct organization of accounting of medicines;

monitoring the timely and correct execution of documents and the legality of transactions;

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

constant monitoring of the correct maintenance in the departments (offices) of the institution of subject-quantitative accounting of medicines in accordance with clause 7 of these instructions;

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

45. Accounting for medicines is carried out in subaccount 062 “Medicines and dressings”.

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

In the credit of subaccount 062 the cost of medicines issued to the departments (offices) of the institution is recorded and at the same time written off as an expense (debit of subaccount 200 “Budget expenses for the maintenance of the institution and other activities”).

46. ​​Analytical accounting of medicines is carried out in total terms according to the groups of values ​​listed in paragraph 1 of these instructions:

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

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

When mechanizing operations for accounting for medicines, analytical accounting is reflected in machine diagrams approved by the relevant design decisions for mechanization of accounting.

47. Exchange (returnable) containers that are not included in the cost of medicines and shown separately in the supplier’s invoice are accounted for in subaccount 066 “Containers”.

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

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

STATEMENT OF SAMPLING, SPENT FUNDS, SUBJECT TO SUBJECT-QUANTITATIVE ACCOUNTING

for "____" _________________ 19

MINISTRY OF HEALTH OF THE USSR

ON APPROVAL OF THE "INSTRUCTIONS FOR RECORDING MEDICINES,
DRESSINGS AND MEDICAL PRODUCTS
IN TREATMENT AND PREVENTIVE HEALTH INSTITUTIONS,
CONSISTING ON THE STATE BUDGET OF THE USSR"

In order to further strengthen control over ensuring the safety and rational use of medicines, dressings and medical products in health care institutions, I affirm:
Agreed with the USSR Ministry of Finance on March 25, 1987 N 41-31:
"Instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions financed by the State Budget of the USSR";
Form No. 1-MZ - “Statement of a sample of consumed medicines subject to subject-quantitative accounting”;
form N 2-MZ - “Report on the movement of medicines subject to subject-quantitative accounting”;
Form N 6-MZ - “Book of registration of invoices received by the pharmacy.”

I order:

1. To the Ministers of Health of the Union Republics:
1.1. Within a month, reproduce and distribute the instructions approved by this order to medical and preventive healthcare institutions.
1.2. Organize the study of the instructions by the relevant employees who receive, store, consume and account for medicines, dressings and medical products in medical and preventive health care institutions.
1.3. Ensure strict control over compliance with these instructions.
2. To the President of the USSR Academy of Medical Sciences, heads of the III, IV main departments under the USSR Ministry of Health:
2.1. Bring the instructions approved by this order to medical and preventive healthcare institutions and ensure the implementation of the measures provided for in paragraphs. 1.2, 1.3.
3. The heads of institutions of union subordination shall accept the instructions for execution and carry out the activities provided for in paragraphs. 1.2, 1.3.
4. Consider invalid:
4.1. Order of the USSR Ministry of Health dated April 23, 1976 N 411 “On approval of instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions financed by the State Budget of the USSR.”
4.2. Letter of the USSR Ministry of Health dated January 19, 1977 N 25-5/5.
4.3. Order of the USSR Ministry of Health dated March 18, 1985 N 312 “On strengthening control over the implementation of medical prescriptions in medical and preventive and other institutions of the USSR Ministry of Health system.”
4.4. Forms NN: 1-МЗ, 2-МЗ, 6-МЗ, approved by order of the USSR Ministry of Health dated March 25, 1974 N 241 “On approval of specialized (intradepartmental) forms of primary accounting for institutions included in the State Budget of the USSR.”
4.5. Clause 1.6. Order of the Ministry of Health of the USSR dated January 9, 1987 N 55 “On the procedure for dispensing ethyl alcohol and alcohol-containing medicines from pharmacies” regarding the recording of alcohol in the journal in form N 10-AP in medical institutions.
5. Entrust control over the implementation of this order to the Accounting and Reporting Department of the USSR Ministry of Health (comrade L.N. Zaporozhtsev).

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