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Section 9
The procedure for conducting an inventory of weapons
and cartridges OP (SB)
9.1. Inventory - a complete check of the availability of weapons and cartridges for compliance with the credentials, the procedure for maintaining their records and ensuring their safety, is carried out in organizations and institutions on the basis of an order from the head of a security and detective enterprise or in accordance with the instructions of the heads of the relevant internal affairs bodies.
By order of the head of the OP (SB), 10 days before the start of the inventory, the chairman and members of the inventory commission are appointed, the terms of its work and the procedure for submitting the inventory act, collation statements on the inventory are determined.
9.2. Inventories are carried out:
b) when changing the person responsible for the safety of weapons and ammunition, or the head of the security and detective company (on the day of acceptance and transfer of cases);
c) in the event of a natural disaster, fire, accident or other emergencies, as a result of which the movement of weapons or ammunition was carried out (for a specific participant in such events);
d) in the event of liquidation or reorganization of a security and detective enterprise before drawing up a liquidation or separation balance sheet;
e) at the direction of the LRRR MOB GUVD or the HRRR of district divisions.
9.3. To conduct an inventory within one year in a private security company, the security service creates a permanent inventory commission, consisting of at least three people. The inventory commission includes: the deputy head of the EP (SB), the accountant of the enterprise and other licensed specialists.
The composition of the inventory commission, as a rule, should not change until the end of the term of the commission. In exceptional cases, the replacement of members of the commission is carried out on the basis of the order of the head of the OP (SB).
9.4. The person responsible for the safety of weapons and cartridges carries out the posting of all completed operations for the movement of weapons and cartridges and displays their balances in the accounting books with assurance by his own signature on the day of the inventory.
9.5. Before starting the inventory, the members of the commission must:
a) study the requirements of legislative and other regulatory legal acts Russian Federation, normative legal acts of the Ministry of Internal Affairs of Russia regulating the procedure for the circulation of weapons and cartridges and their inventory;
b) prepare forms of inventory records (Appendix 30), number records (Appendix 31) and collation statements of the results of the inventory of weapons and ammunition (Appendix 32). At the same time, the preliminary introduction of the remains of weapons and cartridges into these documents is not allowed;
c) check the availability of sealing means and sealing material, the details of which must differ from the sealing means available to the persons responsible for the safety of the weapon.
9.6. Verification of the actual availability of weapons and cartridges should begin by the commission with checking the places where weapons and cartridges are stored and sealing the existing safes, cabinets, boxes with weapons and cartridges.
Opening and re-sealing of the checked places of storage of weapons for its acceptance or issue is carried out only by members of the inventory commission.
9.7. The presence of weapons is established by its mandatory piece, complete and numbered recount, as well as checking the compliance of weapons with accounting documentation (permit for the storage and use of weapons, a book for receiving and issuing weapons, etc.) in the presence of the head of the OP (SB).
Checking the availability of cartridges is carried out by counting them by the piece, indicating the series and year of manufacture.
9.8. Inventory lists and lists of number records are filled out taking into account the requirements established for registration of accounting documentation, defined in clause 5.3.4 of this Instruction. Corrections and additions are certified by members of the inventory commission and persons responsible for the safety of weapons and ammunition.
Inventories are primary inventory documents that are filled directly in the places (at objects) of storage of weapons and ammunition as they are checked. Upon completion of the check, each completed page of inventories is signed by members of the commission and the head.
9.9. Weapons and ammunition that were at the time of the inventory with the employees of the organization who went on a business trip are accepted for offset according to accounting documents. At the same time, the "Note" column indicates the date of issue, the surname and initials of the persons who received them, and the grounds for issue.
9.10. The results of the inventory of weapons and ammunition are reflected in the collation sheet (all three copies are filled out by hand), which is filled out in three copies. Each copy of the statement is signed by the chairman and members of the commission, as well as by the person responsible for the safety of the checked weapons or cartridges (head).
9.11. If facts of shortage or surplus of weapons or cartridges are revealed, the head of the security and detective enterprise immediately informs the ULRR MOB GUVD and the territorial division of the LRR about this.
9.12. Based on the results of the inventory, the commission draws up an act in triplicate. The act reflects the state of storage, accounting of weapons and ammunition, the facts of shortages, surpluses, damage and loss, as well as proposals for eliminating the identified shortcomings.
The act is considered and approved by the head of the OP (SB) within three days from the date of its signing and submission by the commission.
9.13. The first copies of the act, the inventory list, the list of numbers, the collation sheet and other materials are stored in a separate accounting file by the person responsible for the safety of weapons in the organization, the second ones are transferred to the LRR Department, the third ones - to the LRR division, in which the OP (SB) It is registered.
6.1. Inventory - a complete check of the availability of existing weapons, cartridges and special means for compliance with the credentials, the procedure for keeping their records and ensuring their safety, is carried out in federal postal organizations on the basis of an order from the head or in accordance with the instructions of the heads of the relevant internal affairs bodies.
By order of the head of this organization, 10 days before the start of the inventory, the chairman and members of the inventory commission are appointed, the terms of its work and the procedure for submitting the inventory act, collation statements on the inventory are determined.
6.2. Inventories are carried out:
B) when changing the person responsible for the safety of weapons, ammunition and special means, or the head of the organization (on the day of acceptance and transfer of cases);
C) in the event of a natural disaster, fire, accident or other emergencies resulting in the movement of weapons, ammunition and special means (for a specific participant in such events);
D) upon liquidation or reorganization of an organization before drawing up liquidation or separation balance sheets.
6.3. In order to conduct an inventory within one year, a permanent inventory commission consisting of at least three people is created in the organization of the federal postal service. The inventory commission includes one of the heads of the organization, employees of the accounting service and other specialists who have studied the device and the range of weapons, cartridges and special means being checked, as well as safety measures when handling them.
The composition of the inventory commission, as a rule, should not change until the expiration of the commission. In exceptional cases, the replacement of members of the commission is carried out on the basis of the order of the head of the federal postal organization.
The head of this organization must create conditions for conducting an inventory, release the members of the commission for the duration of the inventory from their other duties, and also allocate the required number of technical workers admitted to work with weapons.
6.4. Persons responsible for the safety of weapons and cartridges carry out the posting of all completed operations for their movement, display the remains of weapons and cartridges in the accounting books with assurance by their own signature on the day of the inventory.
6.5. Before starting the inventory, the members of the commission must:
A) study the requirements of legislative and other regulatory legal acts of the Russian Federation, regulatory legal acts of the Ministry of Internal Affairs of Russia that regulate the procedure for the circulation of weapons and special means and their inventory;
B) prepare forms for inventory records, number records and collation statements (Appendices No. 16, 17, the results of the inventory of weapons and cartridges, register them in in due course. At the same time, the preliminary introduction of the remains of weapons and cartridges into these documents is not allowed;
C) check the availability of sealing means and sealing material, the details of which must differ from the sealing means available to the persons responsible for the safety of the weapon.
6.6. Checking the actual availability of weapons and ammunition should begin by the commission with checking the places of their storage and sealing the existing safes, cabinets, pyramids, boxes.
Opening and re-sealing of the checked places of storage of weapons and cartridges for acceptance or issuance is carried out only by members of the inventory commission.
6.7. The presence of weapons and cartridges is established by mandatory piece, complete and numbered counting, as well as checking the compliance of technical documentation (passports, forms or their duplicates) in the presence of the person responsible for their safety.
Checking cartridges packed in sealed packages or metal zinc is carried out by examining the integrity of the container according to the applied marking, about which a corresponding note is made in the inventory list. In the absence of marking (including partial), these packages are subject to opening, and cartridges - to piece count.
In checked safes, cabinets, pyramids, boxes and cappings, the commission puts labels certified by the chairman of the commission, indicating the date of the check.
6.8. Inventory lists and lists of number records are filled out taking into account the requirements established for conducting inventories in the internal affairs bodies. Corrections and additions are certified by members of the inventory commission and persons responsible for the safety of weapons and ammunition.
Inventories are primary inventory documents that are filled directly in the places (at objects) of storage of weapons and ammunition as they are checked. Upon completion of the verification of weapons and cartridges, each completed page of the inventory is signed by the members of the commission and the person responsible for their safety.
6.9. Weapons and ammunition received during the inventory process are recorded in separate inventories. At the same time, in the line for indicating the intended purpose, the entry "Weapons and cartridges received during the inventory" is made, and in the "Note" column it is indicated from whom it was received, the date of receipt and the numbers of incoming (accompanying, transport) documents.
6.10. The weapons and cartridges that are at the time of the inventory with the employees of the organization who went on a business trip are accepted for offset according to accounting documents. At the same time, the "Note" column indicates the date of issue, the names and initials of the persons who received them, and the grounds for issue.
6.11. The results of the inventory are reflected in the collation sheet, which is filled in triplicate. Each copy of the statement is signed by the chairman and members of the commission, as well as by the person responsible for the safety of weapons and ammunition.
6.12. If facts of shortage or surplus of weapons and cartridges are revealed, the inventory commission immediately informs the head of the federal postal organization about this.
6.13. Based on the results of the inventory, the commission draws up an inventory act (hereinafter referred to as the act) in two copies. The act reflects: the state of storage, accounting of weapons and ammunition, the facts of shortages, surpluses, damage and loss, as well as proposals for eliminating the identified shortcomings. The act is considered and approved by the head of the organization of the federal postal service within three days from the date of its signature and submission by the commission.
6.14. The first copies of the act, the inventory list, the list of numbers, the collation sheet and other materials are stored in a separate accounting file by the person responsible for the safety of weapons and cartridges in the federal postal organization, the second ones are transferred to the internal affairs body.
Audit of organizations of various types of activities. Handbook of the auditor Kochinev Yury Yuryevich
15. Private security company
The implementation of security activities in the Russian Federation is regulated by the provisions of the Law of the Russian Federation of March 11, 1992 No. 2487-1 “On private detective and security activities in the Russian Federation”.
According to Art. 1 of the Law, security activities should be understood as the provision of services on a reimbursable contractual basis to individuals and legal entities by enterprises that have a special permit (license) from the internal affairs bodies in order to protect the legitimate rights and interests of their customers.
For the purposes of protection, according to the Law on Security Activities, it is allowed to provide the following types of services:
Protecting the life and health of citizens;
Protection of the property of the owners, including during its transportation;
Design, installation and maintenance of fire and security alarms;
Ensuring order in places where mass events are held.
The specific matters to be considered by an auditor inspecting a private security company are the following:
The presence of a license for security activities from the enterprise and certificates from security guards;
Keeping records (accounting and special) of weapons, ammunition and special equipment;
Keeping records of service dogs and expenses for their maintenance;
Accounting for uniforms. Let's consider these questions.
Licensing of security activities. Law No. 2487-1 (Article 3) establishes that individuals and legal entities that do not have the legal status of a private security guard and, accordingly, a private security company (security unit) are prohibited from providing security services provided for by the Law.
The legal status of a private security company, according to Law No. 2487-1, is achieved by a legal entity by obtaining a license for security activities, the legal status of a private security guard is achieved by obtaining an appropriate certificate by an individual (Articles 11 and 11.1 of the Law). When checking a private security company, the auditor must make sure that the company has a license and certificates from its security guards.
In order to obtain a license to provide security services, an enterprise created for these purposes submits to the relevant internal affairs body a note that lists the types of security services and indicates the territory of activity of the security enterprise being created, data on the expected number of personnel, intention to use technical and other means, special means, weapons and the need for them. A mandatory requirement for the head of the enterprise is to have higher education. If necessary, the internal affairs bodies have the right to establish the reliability of the information contained in the submitted documents necessary for making decisions on issuing licenses for security activities.
The procedure for licensing private security activities is established by Decree of the Government of the Russian Federation of August 14, 2002 No. 600.
Licensing of security activities is carried out by the Ministry of Internal Affairs of the Russian Federation. The license to carry out security activities is granted for 5 years. The validity period of a license may be extended for 5 years at the request of the licensee, submitted to the licensing authority no later than one month before its expiration.
Licensing requirements and conditions for the implementation of security activities are:
a) the existence of a written contract with each client, drawn up in accordance with the requirements of the legislation governing security activities;
b) the licensee's employees who perform security functions have qualifications that meet the requirements of Law of the Russian Federation No. 2487-1 and are confirmed by security guard certificates;
c) compliance by the licensee with the requirements of regulatory legal acts of the Russian Federation regulating security activities, as well as the circulation of weapons and special means.
According to the Instruction on the organization of work on licensing (approved by Order of the Ministry of Internal Affairs of the Russian Federation of June 19, 2006 No. 447), licenses for security activities are provided by the bodies of the Ministry of Internal Affairs of the Russian Federation, the Ministry of Internal Affairs, the Central Internal Affairs Directorate, the Internal Affairs Directorate of the constituent entities of the Russian Federation. The issuance, extension of validity, reissuance of certificates of private security guards, in accordance with Order No. 447, is carried out by the internal affairs bodies at the place of residence of an individual.
Accounting and special accounting of weapons, ammunition and special equipment. Decree of the Government of the Russian Federation of August 14, 1992 No. 587 “Issues of non-state (private) security and non-state (private) detective activities” established:
List of types of weapons for guards;
List of types of special equipment used in security activities;
Norms for providing security companies with weapons and ammunition.
According to the said Decree, the guards may be armed with:
1. Certified in the prescribed manner as a service weapon:
a) pistols and revolvers of domestic production;
b) shotguns and long-barreled smoothbore rifles of domestic production.
2. Certified in the prescribed manner as civilian weapons:
a) barrelless firearms of domestic production;
b) gas pistols and revolvers of domestic production;
c) mechanical dispensers, aerosols and other devices filled with tear substances approved for use by the competent federal executive body;
d) electroshock devices and spark gaps of domestic production, having output parameters that meet the requirements of state standards of the Russian Federation and the norms of the Ministry of Health and Social Development of the Russian Federation.
3. Certified in the prescribed manner:
a) domestic-made cartridges for service weapons;
b) cartridges for civilian weapons of traumatic, gas and light-sound action, in accordance with the standards of the Ministry of Health and Social Development of the Russian Federation.
The security company, according to Decree No. 587, can use the following special equipment:
1. Protective helmet of 1–3 protection classes of domestic production.
2. Protective vest of 1–5 protection classes of domestic production.
3. Handcuffs of domestic production "BR-S", "BR-S2", "BCS-1", "BOS".
4. Domestic rubber stick "PR-73M", "PR-K", "PR-T", "PUS-1", "PUS-2", "PUS-3".
The security company must comply with the following standards for providing weapons and ammunition (Table 15.1).
Table 15.1. Norms for providing weapons and ammunition
Weapons and cartridges permitted for use in security activities are acquired, accounted for, stored, secured and issued to security guards in the manner established by the Rules for the circulation of civilian and service weapons and cartridges for them on the territory of the Russian Federation (approved by Decree of the Government of the Russian Federation of 07/21/1998 No. No. 814). In accordance with the said Decree, special accounting of weapons and cartridges in a security company must be carried out in the manner established by the Order of the Ministry of Internal Affairs of the Russian Federation dated April 12, 1999 No. 288. According to the Instruction, approved. By order (Section XVIII), the quantitative and numerical accounting of weapons and ammunition in the organization is carried out by the head legal entity or his deputy responsible for the safety of weapons and ammunition in the organization, or an employee who is assigned such duties by order of the head of the legal entity.
In organizations with structural subdivisions, the responsibility for keeping records by order of the head of the legal entity is also assigned to the above persons in each of the structural subdivisions.
All weapons and ammunition owned by legal entities are subject to accounting. Accounting for weapons or cartridges is carried out according to orders, invoices, cards, statements, acts and other income and expenditure documents, as well as registers, books and journals for accounting for weapons and cartridges.
It is allowed to keep records on electronic computing means with the obligatory daily output of data on paper and magnetic media with a reflection of each operation on the movement of weapons and cartridges.
The forms of formalized documents used for this must comply with the forms of the provided registers, books and registers established by the Instruction.
Accounting documents of legal entities are compiled in accordance with the requirements for record keeping in the divisions of licensing and permitting work, while entries in registers, books and registers are made on the basis of authentic and executed income and expenditure documents indicating licenses and permits issued by internal affairs bodies.
Registers, books and journals for accounting for weapons and cartridges, provided for in the Instruction, as well as formalized forms for automated accounting, are subject to mandatory registration in licensing and permitting divisions before they are used.
The procedure for maintaining internal accounting documents and the obligations of persons responsible for the safety of weapons and cartridges in organizations and divisions for their control over the presence of weapons are determined by orders of heads of legal entities, taking into account the requirements of the Instruction.
Documents for weapons and cartridges are filed into accounting files, and formalized documents filled out using automated accounting tools are filed into books that are formed in accordance with the requirements for maintaining accounting files. Information about the filed documents is preliminarily entered in the corresponding inventories of cases and books.
Registers, books and magazines of weapons, files with accounting documents are maintained by persons responsible for the safety of weapons, and upon their closure are transferred to the archive of the organization or unit.
Destruction of cases with accounting documents, registers, books and magazines of weapons is carried out after 10 years of their storage or with the written permission of the internal affairs body exercising control over the activities of this legal entity. When further storage of accounting documents in the organization is impossible, they are transferred to the internal affairs body.
When placing weapons and cartridges in a separate room, the following records are kept by persons responsible for the safety of weapons:
a) a book for receiving and issuing weapons and ammunition;
b) a book for checking the availability and technical condition of weapons and ammunition;
c) a book of acceptance (delivery) of duty and other documents in the presence of a round-the-clock armed guard;
d) a book of records of site visits and alarm connections to the centralized monitoring console of private security under the internal affairs bodies (CPS);
e) inventories of weapons and cartridges guarded in gun rooms, safes, cabinets, pyramids, and packing lists for boxes;
f) a list of securing weapons placed in safes, cabinets, pyramids;
g) a list of persons admitted to work with weapons and ammunition.
In the security unit (security service), cargo escort or collection, including in the guardroom, the following accounting and service documents are maintained:
a) service schedules approved by the head of the legal entity;
b) watch lists issued for each daily outfit that guards the object (objects), escort of cargo or collection of valuables. Post lists must be approved by the person responsible for organizing the service in the legal entity;
c) a list of posts for the protection of objects (posts), routes for collection and escort of goods, indicating the types and types of weapons and cartridges used;
d) books of numbering and personal assignment of weapons and cartridges to employees of a legal entity;
e) routes of movement of mobile groups and posts approved by the head of the legal entity;
f) record files with copies of the orders of the head of the legal entity (subdivision) on firing and applications for the release of cartridges for training (training) firing, zeroing weapons and checking their combat;
g) delivery and delivery lists for weapons and ammunition at the shooting range.
In cases where the regular structure of a legal entity has several security units, cargo escort groups or collection, the listed documents are maintained by a specially created service (unit), which daily issues guard sheets to the units, and also accepts issued statements after changing daily orders, the arrival of visiting guards , escort and collection groups.
In a shooting range, a shooting-bench complex, at a shooting range or other shooting facility, the following are carried out:
a) firing register;
b) an accounting file with copies of the orders of the head of the facility on the appointment of persons responsible for conducting firing;
c) official documents for the implementation of the access regime.
The books of accounting for the presence and movement, as well as the numbering and fixing of weapons, are the main documents for the current accounting of weapons that are on the balance sheet of legal entities, as well as those received for temporary use in the internal affairs bodies or in other state paramilitary organizations.
In separate sections of these books, it is allowed to keep records of special means of self-defense and protection permitted for use by employees of legal entities, as well as tools, consumables and accessories to weapons.
In accounting documents, information about weapons is recorded indicating its type, type, model, caliber, number, about cartridges - additionally, the number and numbers of manufacturing batches.
Issuance of weapons and ammunition by the person responsible for their storage is carried out by employees of the organization or institution after making the appropriate entries in the book for receiving and issuing weapons against the signature of the person to whom the weapon is assigned.
A weapon that is not assigned to a specific employee can be issued only by written order of the head of the legal entity.
In cases of loss or theft of weapons and ammunition held by a legal entity, the internal affairs body at the place of their registration is immediately informed. The head of the organization conducts an inspection together with the internal affairs bodies, based on the results of which a decision is made to deregister weapons or cartridges with the preparation of an act of their write-off.
When a surplus or shortage of weapons (cartridges) is detected, the head of the legal entity informs the internal affairs bodies and appoints an inventory, during which the circumstances of the discrepancy between the availability of weapons and the records and the persons guilty of violating the procedure for recording them are established.
Unaccounted for weapons and ammunition within 24 hours are subject to transfer to the internal affairs body.
Weapons and cartridges that, according to the conclusions of the technical commissions of the internal affairs bodies, are not suitable for further use, with the exception of weapons that are material evidence in criminal cases, recognized as cultural value, having a warranty period, or in respect of which the issue of its inheritance is being considered, after drawing up acts of their write-offs are subject to transfer to the internal affairs bodies for destruction.
Organizations hold quarterly (during the reporting period) current year) verification of the compliance of the actual availability of weapons and ammunition with the credentials available in registers, books, magazines and other accounting documents.
Verification of weapons is carried out on a commission basis by persons appointed by order of the head of the legal entity, and, if necessary, with the participation of employees of licensing and permitting work units at the place of registration of weapons.
Before carrying out reconciliations in registers, books and magazines, the accounting of weapons and cartridges is summed up, which are certified by the signatures of the persons responsible for the safety of weapons and cartridges.
If there are no discrepancies in the results of the reconciliations carried out in the books of accounting for weapons and cartridges, marks are made indicating the date of their conduct “Reconciliation was carried out. There are no discrepancies” and are certified by the signatures of the persons who carried out the check.
Special means, the use of which is permitted in security activities, can be acquired by legal entities without special permits from the internal affairs bodies. Order of the Ministry of Internal Affairs of the Russian Federation of June 19, 2006 No. 447 established the procedure for special accounting for special equipment. According to this procedure, in each enterprise (organization, security service) that has special means in use, a person responsible for their accounting and safety is appointed by order of the head.
Special equipment purchased by enterprises (organizations, security services) must be stored in special cabinets, safes, pyramids, or in rooms specially allocated for these purposes. It is impossible to combine the storage of special equipment with weapons and foreign objects in the same cabinet, safe, pyramid.
All special means available at the enterprise (organization, security service) are subject to accounting, which, in turn, should reflect information on the procedure for their acquisition (sale), availability and use at service facilities.
Accounting documents for special funds are: documents on the basis of which income and expenditure operations are carried out, accounting books for special funds and books for receiving and issuing special funds.
Documents for keeping records of special means are kept separately from documents for accounting for weapons and ammunition.
Books of accounting are numbered, laced, sealed with the seal of the organization and signed by the head of the enterprise (organization, security services).
Special funds are issued to employees of enterprises (organizations, security services) who have a certificate of a private security guard, against signature in the book for receiving and issuing special means.
By decision of the head of the enterprise (organization, security service), special means can be issued (transferred) to security guards (guards) directly at the security facility.
This decision is drawn up by order for the enterprise (organization, security service), while at the facility it is mandatory to maintain a separate book for the receipt and issuance of special means.
The auditor must make sure that the security company complies with the established rules for the special accounting of weapons, cartridges and special equipment.
In accounting, weapons and special equipment must be accounted for by a security company either as part of fixed assets or as part of funds in circulation, depending on the organization’s accounting policy in accordance with paragraph 5 of PBU 6/01 “Accounting for Fixed Assets” of the Ministry of Finance of the Russian Federation. Cartridges in accordance with PBU 5/01 "Accounting for inventories" of the Ministry of Finance of the Russian Federation should be accounted for as funds in circulation (on account 10). They should be written off during actual use (in emergency situations, control shootings).
Accounting for service dogs. Private security companies often use service dogs to protect objects.
In accounting, service dogs, according to the Instructions for the Application of the Chart of Accounts, should be included in the composition of funds in circulation.
In tax accounting, service dogs should be included in depreciable property, since by Decree of the Government of the Russian Federation of 01.01.2002 No. 1 they are assigned to the third depreciation group (code OKOF-190003000).
For the economic justification of the cost of food for service dogs, the security company must establish appropriate standards. It is advisable to use, for example, the norms established for the food supply of service dogs in the Armed Forces of the Russian Federation (Order of the Minister of Defense of the Russian Federation of July 22, 2000 No. 400, Appendix 25).
Insurance of citizens engaged in private security activities. Based on Art. 19 of the Federal Law of March 11, 1992 No. 2487-1, citizens engaged in private security activities, employed, are subject to compulsory insurance at the expense of the relevant enterprise in case of death, injury or other damage to health in connection with the implementation of security actions. At the same time, the specified article of Law No. 2487-1 does not define the insurance conditions provided for in paragraph 3 of Art. 936 of the Civil Code of the Russian Federation and Art. 3 of the Federal Law of November 27, 1992 No. 4015-1 “On the Organization of the Insurance Business in the Russian Federation” (list of insured events, the minimum amount of the insurance amount or the procedure for determining it, the size, structure or procedure for determining the insurance rate, the term and procedure for paying the insurance awards, etc.). Therefore, due to the reasons specified in the paragraph “Compulsory insurance of things accepted as a pledge or for storage”, Sec. 14 "Lombard", the costs of insurance by a private security company of its employees until 01.01.2009 during a tax audit may be recognized as not reducing taxable profit.
Starting from 01.01.2009, expenses related to the insurance of employees of a security company in the event of death, injury or other damage to health in connection with the implementation of security activities reduce taxable income.
Accounting for uniforms. Almost all private security companies provide their employees (guards) with uniforms.
In accounting, uniforms, regardless of cost and useful life, should be taken into account as part of the materials, on account 10 (clause 50 of the Regulation on maintaining accounting and financial statements in the Russian Federation, approved. Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n).
In a relationship tax accounting uniforms, the auditor should keep in mind the position of the Ministry of Finance of the Russian Federation, which believes that the organization can attribute the costs of acquiring uniforms for employees of a private security company to expenses if Russian legislation provides for the mandatory use of such clothing by employees. At the same time, one more condition must be met: clothing must remain in the constant personal use of employees and be included in the cost of wages when calculating income tax (letters of the Ministry of Finance of the Russian Federation of February 16, 2005 No. 03-03-01-04 / 1 / 69 and dated October 18, 2004 No. 03-04-11/170).
When transferring uniforms to an employee for temporary use, according to the Ministry of Finance of the Russian Federation, the cost of uniforms does not reduce taxable income (letters of the Ministry of Finance of the Russian Federation dated 07.06.2006 No. 03-03-04/1/502, dated 10.03.2006 No. 03-03-04/1/203). It should be noted that a number of commentators hold the opposite point of view, believing that when transferring uniforms for use by an employee, its value can be written off as expenses that reduce taxable profit, on the basis of subpara. 49 paragraph 1 of Art. 264 N To the Russian Federation. This point of view is confirmed by arbitration practice (Resolution of the FAS of the Moscow District of July 26, 2006 No. KA-A40/6794-06; Resolution of the FAS of the Moscow District of 04.03.2005 No. KA-A41/1387-05; July 26, 2006 No. А55-31040/05-3 and others).
The auditor must make sure that there are local regulations that establish the need for uniforms, their composition, and the procedure for transferring them to employees; in the correctness of the organization of accounting for operations for the acquisition, storage, issuance, write-off of uniforms; in the correctness of the calculation of taxes on operations with uniforms.
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Security activities have their own specifics, which are associated with the costs of purchasing protective equipment, weapons and ammunition for them. How to take into account weapons and ammunition in the accounting and tax accounting of private security companies?
The specifics of the activity of the private security company presupposes the availability of appropriate weapons and cartridges for them, as well as special means.
First of all, let's define the concepts of weapons and ammunition. The documents regulating the relations arising from the circulation of weapons, ammunition and cartridges for it on the territory of the Russian Federation are the Federal Law of December 13, 1996 No. 150-FZ “On Weapons” (hereinafter referred to as the Law No. 150-FZ) and the Rules of Circulation civilian and service weapons, main parts firearms and cartridges "On measures to regulate the circulation of civilian and service weapons and cartridges for them on the territory of the Russian Federation" (approved by Decree of the Government of the Russian Federation of July 21, 1998 No. 814).
Weapons are understood as devices and objects that are structurally designed to destroy a living or other target, to give signals. This means that weapons include not only pistols, revolvers, rifles, but also other types of special military equipment. A cartridge is a device designed to fire a weapon.
Features of accounting for weapons and ammunition
The list of types of weapons of the guards is given in Appendix No. 3 to the Decree of the Government of the Russian Federation of August 14, 1992 No. 587 "Issues of non-state (private) security and non-state (private) detective activities."
In security activities, barrelless firearms, gas pistols and revolvers, mechanical sprayers, aerosol, electric shock and other devices of different cost and are widely used.
A weapon is accepted for accounting as a fixed asset if the conditions established by clause 4 of PBU 6/01 “Accounting for Fixed Assets” are simultaneously met (approved by Order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n):
the object is intended for use in security activities;
the object will be used for more than 12 months;
PSC does not involve the subsequent resale of weapons;
the object is able to bring economic benefits (income) in the future.
Important!
According to the Classification of fixed assets included in (approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1), weapons used in security activities (code 14 2927000) are included in the fifth depreciation group.
For example, gas rifles and pistols (code 14 2927180), edged weapons (code 14 2927190) have a useful life of over 7 years to 10 years inclusive.
Depreciation for weapons is charged in accordance with the generally established procedure - from the 1st day of the month following the month when the weapon was accepted for accounting (clause 21 PBU 6/01).
In the event that the cost of weapons is less than 40 thousand rubles per unit (a specific cost criterion should be established in the accounting policy of the PSC for accounting purposes), then it can be reflected in accounting and financial statements as part of inventories. And in order to ensure the safety of weapons in the private security company, proper control over their movement should be organized (paragraph 4, clause 5, PBU 6/01).
In accounting, purchased cartridges for weapons are taken into account as part of inventories at the actual cost of their acquisition (clauses 5 and clause 6 of PBU 5/01 “Accounting for inventories”, approved by Order of the Ministry of Finance of the Russian Federation dated 09.06.2001 . No. 44n). To account for cartridges, account 10 “Materials” is used, subaccount 9 “Inventory and household supplies”.
The main data for writing off cartridges are operational accounting data.
The expenditure of cartridges by an enterprise can be in the following cases:
for their use in training firing;
with a justified need to use service weapons.
The rules for the storage and accounting of weapons and cartridges are regulated by the Order of the Ministry of Internal Affairs of the Russian Federation of April 12, 1999 No. 288 (hereinafter referred to as the Order of the Ministry of Internal Affairs). Quantitative and numbered accounting of weapons and ammunition is carried out by the head of the private security company or his deputy, or by an employee who is assigned such duties by order of the head (paragraph 123 of the Order of the Ministry of Internal Affairs). Accounting for weapons or cartridges is carried out according to orders, invoices, cards, statements, acts and other income and expenditure documents, as well as registers, books and journals for accounting for weapons and cartridges (paragraph 124 of the Order of the Ministry of Internal Affairs).
Important!
When conducting an inventory of weapons and ammunition, private security companies should take into account, in addition to the requirements contained in the Guidelines for the inventory of property and obligations (approved by order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49) and the additional requirements put forward in section XIX "The procedure for conducting an inventory of weapons cartridges" Order of the Ministry of Internal Affairs.
So, the first copies of the act, the inventory list, the list of numbers, the collation sheet and other materials are stored in a separate accounting file by the person responsible for the safety of weapons in the organization, the second copies are transferred to the police department, the third copies - to the economic unit of the regional police department (p. 161 Order of the Ministry of Internal Affairs).
Features of tax accounting of weapons and ammunition
As a rule, private security companies use the simplified tax system. In this case, the acquired service weapon worth less than 100,000 rubles per unit is taken into account as part of material expenses (clause 5, clause 1, clause 2, article 346.16 of the Tax Code of the Russian Federation, clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).
Weapons with an initial cost of more than 100,000 rubles per unit are the main means. In this case, the costs of its acquisition are taken into account in the manner provided for in paragraph 1 of paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation.
The cost of cartridges reduces the tax base when they are put into operation (clause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation and clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).
PSCs using common system taxation, take into account acquired weapons either as fixed assets (if the initial cost is more than 100 thousand rubles) or as materials (objects worth 100,000 rubles or less).
Important!
When attributing the cost of weapons and ammunition to tax expenses, one should take into account the norms for providing weapons and ammunition to private security companies, given in Appendix No. 5 to Decree of the Government of the Russian Federation of August 14, 1992 No. 587 “Issues of non-state (private) security and non-state (private) detective activities ".
For example, stun devices and spark gaps are issued at the rate of 1 unit per guard. Expenses for the purchase of weapons and ammunition in excess of the established norms cause claims from the tax authorities in terms of non-compliance with the criteria of Article 252 of the Tax Code of the Russian Federation.
147. Inventory - a complete check of the availability of weapons and cartridges for compliance with accounting data, the procedure for keeping their records and ensuring their safety - is carried out in organizations and institutions on the basis of an order of the head of a legal entity or in accordance with the instructions of the heads of the relevant internal affairs bodies.
By order of the head of the legal entity, 10 days before the start of the inventory, the chairman and members of the inventory commission are appointed, the terms of its work and the procedure for submitting the inventory act, collation statements on the inventory are determined.
The inventory of weapons and cartridges issued by the internal affairs bodies for temporary use is carried out in accordance with the procedure established by the Ministry of Internal Affairs of Russia for this category of weapons and cartridges.
148. Inventories are carried out:
b) when changing the person responsible for the safety of weapons and ammunition, or the head of the legal entity (on the day of acceptance - transfer of cases);
c) in the event of a natural disaster, fire, accident or other emergencies resulting in the movement of weapons or ammunition (for a specific participant in such events);
d) upon liquidation or reorganization of a legal entity (including upon transformation of a state, municipal unitary enterprise) before drawing up a liquidation or separation balance sheet.
149. To conduct an inventory within one year, a permanent inventory commission of at least three people is created in the organization. The inventory commission includes one of the heads of the legal entity, employees of the accounting service and other specialists who have studied the device and range of weapons being checked, as well as security measures when handling them.
The composition of the inventory commission, as a rule, should not change until the expiration of the commission. In exceptional cases, the replacement of members of the commission is carried out on the basis of the order of the head of the legal entity.
The head of the organization must create conditions for conducting an inventory of weapons and cartridges, release the members of the commission from performing other duties for the duration of the inventory, and also allocate the required number of technical workers admitted to work with weapons and cartridges.
150. Persons responsible for the safety of weapons and cartridges carry out the posting of all completed operations for the movement of weapons and cartridges and display their balances in the accounting books with certification by their own signature on the day of the inventory.
151. Before starting the inventory, members of the commission must:
a) study the requirements of legislative and other regulatory legal acts of the Russian Federation, regulatory legal acts of the Ministry of Internal Affairs of Russia that regulate the procedure for the circulation of weapons and cartridges and their inventory;
b) prepare forms of inventory records (Appendix 75), number records (Appendix 76) and collation statements of the results of the inventory of weapons and ammunition (Appendix 77), register them in the prescribed manner. At the same time, the preliminary introduction of the remains of weapons and cartridges into these documents is not allowed;
c) check the availability of sealing means and sealing material, the details of which must differ from the sealing means available to the persons responsible for the safety of the weapon.
152. Verification of the actual availability of weapons and ammunition should begin by the commission with checking the places where weapons and ammunition are stored and sealing the existing safes, cabinets, pyramids, boxes with weapons and ammunition.
Opening and re-sealing of the checked places of storage of weapons for its acceptance or issue is carried out only by members of the inventory commission.
153. The presence of a weapon is established by its mandatory piece, complete and number count, as well as checking the compliance of the weapon with technical documentation (passports, forms or their duplicates) in the presence of the person responsible for its safety.
Checks of cartridges packed in sealed packages or metal zinc are carried out by examining the integrity of the container according to the applied marking, about which a corresponding note is made in the inventory list. In the absence of marking (including partial), these packages are subject to opening, and cartridges - to piece count.
In checked safes, cabinets, pyramids, boxes and cappings, the commission puts labels certified by the chairman of the commission, indicating the date of the check.
154. Collectible and exhibited weapons and cartridges from the Museum Fund of the Russian Federation are entered into inventory lists taking into account the requirements established by the Ministry of Culture of Russia.
155. Inventory lists and lists of number records are filled out taking into account the requirements established for conducting inventories in the internal affairs bodies. Corrections and additions are certified by members of the inventory commission and persons responsible for the safety of weapons and ammunition.
Inventories are primary inventory documents that are filled directly in the places (at objects) of storage of weapons and ammunition as they are checked. Upon completion of the check, each completed page of the inventories is signed by the members of the commission and the person responsible for the safety of weapons or cartridges.
156. Weapons and ammunition received during the inventory process are recorded in separate inventories. In this case, in the line for indicating the intended purpose of the weapon, the entry "Weapons (cartridges) received during the inventory" is made, and in the "Note" column it is indicated from whom it was received, the date of receipt and the numbers of incoming (accompanying, transport) documents.
157. Weapons and ammunition that were at the time of the inventory with the employees of the organization who went on a business trip are accepted for offset according to accounting documents. At the same time, the "Note" column indicates the date of issue, the names and initials of the persons who received them, and the grounds for issue.
158. The results of the inventory of weapons and ammunition are reflected in the collation sheet, which is filled in in triplicate. Each copy of the statement is signed by the chairman and members of the commission, as well as by the person responsible for the safety of the checked weapons or cartridges.
159. If facts of a shortage or surplus of weapons and ammunition are revealed, the inventory commission immediately informs the head of the legal entity about this.
160. Based on the results of the inventory, the commission draws up an act in two copies, and for weapons and cartridges issued by internal affairs bodies for temporary use, in three copies.
The act reflects the state of storage, accounting of weapons and ammunition, the facts of shortages, surpluses, damage and loss, as well as proposals for eliminating the identified shortcomings.
The act is considered and approved by the head of the legal entity within three days from the date of its signature and submission by the commission.
161. The first copies of the act, the inventory list, the list of numbers, the collation sheet and other materials are stored in a separate accounting file by the person responsible for the safety of weapons in the organization, the second copies are transferred to the internal affairs body, the third copies are transferred to the economic unit of the regional internal affairs body cases, internal affairs bodies subordinate to the Main Department of Internal Affairs or the URO of the Ministry of Internal Affairs of Russia, by which weapons and cartridges were issued for temporary use.
XX. Requirements for the placement of weapons, the equipment of weapons rooms, storage facilities, warehouses,
premises for the display, demonstration or sale of weapons, shooting galleries and shooting ranges
162. Citizens of the Russian Federation must store weapons and ammunition at their place of residence, as well as in places of stay in safes, lockable metal cabinets or boxes made of high-strength materials, or in wooden boxes upholstered in iron<*>.
<*>In accordance with the provisions of paragraph 59 of the Rules for the circulation of civilian and service weapons, approved by Decree of the Government of the Russian Federation of July 21, 1998 No. 814.
If the owner of the weapon collection has a room where the weapon is stored, it is equipped with a security and fire alarm, and the doorway is equipped with a metal front door with additional locks and a box.
In the windows of the room (apartment) located on the first (last) floor of the building, an additional metal grill is installed in the manner provided for the storage of weapons.
If it is impossible to establish an alarm for technical reasons, cabinets and boxes for storing weapons are attached to one of the walls of the room with steel bolts (at least two) with a thread diameter of 16 mm or more.
163. Weapons must be stored by legal entities in safes, cupboards, pyramids and boxes installed in specially equipped rooms, unloaded, with the trigger released, the safety catch on, clean and lubricated, separately from cartridges.
Labels are attached to weapons assigned to employees of legal entities in a safe, cabinet, pyramid or box indicating the type, model and number of weapons according to the inventory and book of numbering and securing weapons.
164. In the armory rooms of legal entities with special statutory tasks, together with weapons, it is allowed to store cartridges in stocks, magazines, removable drums or clips.
Weapons in their original packaging (boxes, boxes) and sealed cartridges (zinc, boxes with zinc) can be stored on racks.
Bulk cartridges are stored only in metal boxes, closed with two locks, different in secret.
165. Separate storage is carried out in separate safes, metal cabinets, pyramids and boxes:
a) cartridges and weapons (except for the cases specified in paragraph 164 of this Instruction). At the same time, cartridges containing pyrotechnic compositions or equipped with tear and irritating substances, as well as cartridges that have misfired, are stored in a separate package;
b) artistically designed weapons of all kinds, containing precious metals or gems;
c) seized weapons and those accepted for temporary storage from citizens or employees of other legal entities, as well as the said weapons and those on the balance sheet;
d) gunpowder packaged in special sealed metal caps (boxes), and gunpowder packaged in plastic bags for retail trade.
166. Metal cabinets and boxes for storing weapons must be lockable and have a thickness of at least 2 mm, for storing gunpowder, cartridges and products containing a pyrotechnic charge or pyrotechnic projectile equipment - at least 3 mm, and used for transporting weapons by air - not less than 1.6 mm.
167. Safes, cupboards, pyramids, boxes and racks are placed in rooms no closer than 1.5 m from entrance doors and 0.5 m from window openings, and boxes with cartridges and aerosol packages - no closer than 1 m from heating devices. The distance in front of safes, cabinets and pyramids should allow their doors to be opened unhindered.
168. An inventory is made for each safe, pyramid, cabinet and box, which indicates the types of weapons stored, their quantity and numbers, and a tag is attached indicating the name and serial number according to the inventory of the premises, the name of the unit (legal entity) in use of which there is a weapon, as well as the surname and initials of the person responsible for the safety of the weapon, and the number of his seal or ice-cream imprint.
The above inventories are signed by responsible persons and updated as changes are made to them.
169. Rooms for storing weapons and ammunition must comply with the following requirements for their technical strength:
169.1. The walls, partitions, ceiling and floor of the premises must be solid: brick or stone masonry with a thickness of at least 360 mm, concrete wall blocks with a thickness of at least 200 mm, concrete blocks in two layers, each with a thickness of at least 90 mm, reinforced concrete panels with a thickness of at least 180 mm.
Elements of the structure that do not meet the specified requirements are closed with a steel grating, the bars of which must have a diameter or width in section of at least 16 mm, and a mesh size of no more than 150 x 150 mm.
When erecting internal walls, it is allowed to make them from paired gypsum concrete panels with a thickness of at least 80 mm each with the specified metal grating laid between them.
To reinforce the walls, it is allowed to use other special materials that are not inferior in terms of technical specifications to the specified designs according to the conclusions of the forensic division of the internal affairs body or the GU NPO "Special Equipment and Communications" of the Ministry of Internal Affairs of Russia.
An act of hidden work is drawn up on the fulfillment of the specified requirements for the technical strengthening of premises for storing weapons or cartridges.
169.2. Ventilation hatches, openings in the walls intended for engineering networks, are closed with a steel grating made of a bar with a diameter of at least 16 mm with a cell size of not more than 50 x 50 mm.
169.3. Doorways are equipped with:
a solid steel door with a thickness of at least 3 mm, reinforced along the perimeter and diagonals with a steel profile with a wall thickness of at least 3 mm and a width of shelves (sides) of at least 50 mm;
a lattice door made of a bar with a diameter of at least 16 mm with a mesh size of not more than 150 x 150 mm, which is also welded along the perimeter and diagonals;
a steel box made of a profile with a wall thickness of at least 5 mm and a shelf width of at least 100 mm.
169.4. The above metal gratings are welded at each intersection of the rods and connections with the profiles, and the ends of the doorway boxes are embedded in the walls by 80 mm and cemented.
169.5. Entrance and lattice doors must have internal locks, different in secret, reliable fasteners and hinge devices.
Cross-bars of locks or locking devices must have a cross-sectional area of at least 3 cm2.
The entrance door is additionally equipped with devices for sealing, as well as steel eyelets with a thickness of at least 3 mm for locking from the outside with a padlock or a second internal lock.
169.6. The room for storing weapons must be equipped with fire extinguishing equipment in accordance with the standards established by the state fire service of the Ministry of Internal Affairs of Russia, and a security and fire alarm (at least two lines) with the output to the centralized monitoring console of the private security unit of the internal affairs body.
Alarm wiring is done in a hidden design. Alarm sensors in the attachment points are covered with a steel sheet to prevent free access to them.
If for technical reasons it is impossible to connect the premises under centralized security, it is equipped with an autonomous alarm system with the installation of sound and light alarms near the security post (with round-the-clock security) or on the outside of the building.
The alarm power supply system must have a backup power supply that operates automatically when the main power supply is turned off.
169.7. For receiving and issuing weapons in the wall of the room or in the front door, it is allowed to equip a window with an internal metal door with a thickness of at least 3 mm, locked from the inside with a lock.
The window frame in the wall is made of a steel profile with a wall thickness of at least 5 mm and a shelf width of at least 100 mm, the size of which should not exceed 300 x 200 mm.
170. Storage of weapons and ammunition by legal entities, not related to their use, as well as storage in excess of the established storage rates in weapons rooms (more than 500 weapons or 15 thousand pieces of cartridges) is carried out in warehouses equipped in accordance with the requirements of this Instruction.
Warehouses are located, as a rule, in separate non-residential buildings, and for the storage of cartridges, underground structures or ground structures with bunding up to roof level are equipped. Examination of calculations for the construction (reconstruction) of such structures is carried out on behalf of the Ministry of Internal Affairs of Russia by state specialized organizations.
The walls, ceiling and floor of storage rooms must comply with the requirements established for armory rooms.
The premises are equipped with main and emergency gates, as well as additional lockable metal bars. Gates must be metal or wooden, upholstered on the outside and at the ends with iron at least 2 mm thick, have reliable hinge fastenings, internal locks and latches (top and bottom). Metal lattices are made of a bar not less than 16 mm thick. Entrance gates and gratings can have built-in doors equipped in compliance with the above requirements.
Gates, lattices and entrance doors are reinforced along the perimeter and diagonals with a steel profile with a wall thickness of at least 5 mm and a shelf width of at least 100 mm.
Window openings are closed with metal gratings made of a bar with a diameter or section width of at least 16 mm with cells no larger than 150 x 150 mm or with an area of no more than 150 cm2 in the manufacture of figured cells.
The bases of gates and metal gratings are embedded to a depth of at least 80 mm and cemented.
In the warehouse, isolated places are equipped for recipients (deliverers) of weapons and cartridges, persons responsible for the safety of weapons and cartridges, storage of authorized records and sealing (sealing) means.
Buttons are installed in the indicated places for emergency call police officers or security guards of a legal entity, which can be duplicated by the senior (on duty) daily duty, the head of the guard.
The warehouse must have fire extinguishing equipment, inventories of the premises, written instructions for persons responsible for the safety of weapons and cartridges, on the procedure for receiving and returning premises and checking the security and fire alarms.
171. Organizations that have customs terminals or other warehouses intended for the storage of weapons and ammunition, submit the design documentation of these structures to the GUOOP of the Ministry of Internal Affairs of Russia or the Main Department of Internal Affairs, the URO of the Ministry of Internal Affairs of Russia to check for compliance with the requirements of the Ministry of Internal Affairs of Russia in terms of engineering and technical equipment by means of protection , ensuring access control and regime inside the facility, as well as requirements for the placement of weapons and ammunition in their storage areas.
172. Storage of weapons (more than 15 thousand units) and cartridges (more than 50 thousand pieces) is carried out in warehouses equipped with the requirements established for the production of weapons or cartridges.
173. The storage of collectible weapons and cartridges is carried out by legal entities in depositories or in other premises equipped with the requirements established for weapons rooms, as well as those determined by the Ministry of Culture of Russia for weapons and cartridges included in the Museum Fund of the Russian Federation.
174. When exhibiting weapons and cartridges at exhibitions, demonstrating them in trading floors and in the process of events held by decisions of federal executive authorities or executive authorities of constituent entities of the Russian Federation, weapons and cartridges are placed in closed display cases (stands) equipped with an alarm.
Showcases must be sealed (sealed) by the person responsible for the safety of weapons (the curator of the museum).
In cases where the premises for exhibitions and demonstrations of weapons have technical strength, provided for by this Instruction for the places of storage of weapons, it is allowed to store them around the clock in closed display cases.
175. Firearms, pneumatic and gas weapon can be displayed on open stands during commercial exhibitions or during the demonstration of weapons in the trading floors during the working day. At the same time, each sample of weapons is fixed to the stand substrate with a lock that excludes the possibility of its free removal from the stand, and is equipped with an individual alarm system.
After the closing of the exhibition or at the end of the demonstration, weapons placed on open stands are deposited daily in the weapons rooms.
On each showcase and stand, a serial number is applied according to the inventory of the room, as well as an inventory number.
176. In each place of storage of weapons and cartridges, an inventory is posted indicating the number of safes, cabinets, pyramids, boxes and racks placed in them, their serial and inventory numbers, as well as the numbers of seals and seal impressions with which they are sealed.
Inventories of safes, cabinets, pyramids, boxes and rack labels are signed by persons responsible for the safety of weapons, and specified by them by making changes to them.
A tag indicating the surname and initials of the person responsible for the safety and fire-fighting condition of the premises is attached to the front door of the place where weapons and ammunition are stored.
177. In the case of storage in one room of weapons of several divisions of a legal entity, by order of the head, a person responsible for the safety of weapons in the room is appointed.
At the same time, the weapons of subunits must be stored in safes, cabinets, pyramids and boxes separately and sealed (sealed) by persons responsible for the safety of weapons in each subdivision.
178. In legal entities with special statutory tasks, the first set of keys to the place of storage of weapons, safes, cabinets, pyramids and boxes must be kept by the person responsible for the safety of weapons, and the second - by the head of the legal entity.
In the event that the order of the head of the organization imposes the obligation to issue weapons to the head of the guard or shift, the guard on duty in the security unit, the second set of keys is kept by the indicated persons and handed over at the end of the duty against signature in the duty book.
The procedure for storing and using the second set of keys in other organizations is determined by the order of the head of the legal entity in agreement with the internal affairs body.
179. The operation of shooting galleries, shooting ranges and shooting ranges is allowed after equipping the places for firing and storing weapons (cartridges) in accordance with the requirements of this Instruction, as well as obtaining permits from the internal affairs bodies for the use of weapons at an existing shooting facility.
Legal entities engaged in the production of weapons or cartridges operate production shooting facilities on the basis of production licenses.
180. Covered (closed) shooting ranges must have bulletproof walls and ceilings, semi-open shooting ranges - bulletproof walls and transverse interceptions on top, and open shooting ranges - bullet-receiving and side earthen ramparts, the necessary security zones with an external fence around the perimeter.
181. Covered, semi-open and open shooting ranges shall be equipped with bullet catchers for firing from the corresponding types of firearms with a rifled barrel.
Shooting - bench complexes for firing from smooth-bore firearms must have security zones with an external fence around the perimeter, excluding the defeat of any objects outside the given territory.
Shooting ranges are equipped in the manner prescribed for open shooting ranges, can be designed for a large number of shooting participants and have different distances.
182. The equipment of open shooting ranges intended for firing from small-caliber weapons is excluded, at a distance closer than 2 km from settlements, and shooting ranges for firing from weapons with a caliber of more than 5.6 mm - 6 km. Semi-open shooting ranges are not located closer than 300 meters from residential and public buildings.
183. The shooting gallery and the gun room, if they are located in the same building, are separated from the auxiliary premises (training rooms, rest rooms, coaches' offices and utility rooms) with steel lattice partitions. These partitions are equipped with lattice doors, which must always be locked. Partitions are made of a steel bar with a diameter of at least 16 mm. Bars of lattice partitions are welded in each crosshair, forming cells no larger than 150 x 150 mm in size. The ends of the bars of the gratings are embedded in the wall, ceiling, floor to a depth of at least 80 mm and poured with concrete (cemented).
184. It is not allowed to store firearms in the shooting galleries of shooting ranges during a break between shooting, as well as leaving weapons and cartridges on the firing line without supervision.
185. Instructions for access and intra-object mode are developed for each shooting range, shooting range and shooting range, taking into account the characteristics of the protected object, approved by the head of the organization and agreed with the relevant internal affairs bodies.
The access regime to the facility should provide for the establishment of the procedure for entering and exiting, bringing in, taking out (exporting) weapons, cartridges and other material assets.
The intra-object mode includes measures that ensure compliance with the internal work schedule of the shooting facility (working hours of employees, the procedure for issuing and handing over weapons, cartridges, maintaining permanent and one-time passes).
In order to ensure access and intra-object modes, the entrance doors to the shooting range (shooting gallery) are equipped with reliable locks, an electric bell and a peephole (video surveillance equipment).
The admission to the shooting facility of workers, shooters - athletes and citizens must be made through the checkpoint, which must be equipped with the necessary boxes for storing keys and documentation, stands with samples of passes, instructions, schedules of classes in sections, and so on.
186. The suitability of a shooting gallery, a shooting range and a shooting range for operation is determined by a commission consisting of employees of the licensing and permitting work of the internal affairs bodies with the involvement of specialists from the state fire, sanitary and epidemiological and architectural supervision, as well as the head of the organization.
187. A permit to use weapons at the relevant shooting facility is issued on the basis of an application from the head of the legal entity, with a description of its location. The application shall also contain information about the responsible person (last name, first name, patronymic, year of birth, place of birth, residential address). It is accompanied by a list of persons who have access to weapons and ammunition, information about the security of the premises, building or structure where they will be stored.
A plan is attached to the petition - a diagram of an open shooting range, a shooting range, a shooting range, a description of the equipment, as well as a conclusion of the commission on their suitability for operation.
