On approval of the Rules for transfer, sale, disposal and write-off of property, as well as for provision of immovable property of special state authorities of the Republic of Kazakhstan to property tenancy (lease)

Decree of the Government of the Republic of Kazakhstan № 16 dated January 21, 2013.

      Unofficial translation

      In accordance with Paragraph 4 of Article 84 of the Law of the Republic of Kazakhstan dated February 13, 2012 “On Special State Authorities of the Republic of Kazakhstan”, the Government of the Republic of Kazakhstan hereby DECREES AS FOLLOWS:

      1. Approve the attached Rules for transfer, sale, disposal and write-off of property, as well as for provision of immovable property of special state authorities of the Republic of Kazakhstan to property tenancy (lease).

      2. This Decree shall be enforced from the day of signing.

      The Prime Minister of the Republic of Kazakhstan S. Akhmetov

  Approved by
the Decree of the Government
of the Republic of Kazakhstan
No. 16 dated January 21, 2013

Rules for transfer, sale, disposal and write-off of property, as well as for provision of immovable property of special state authorities of the Republic of Kazakhstan to property tenancy (lease) 1. General Provisions

      1. These Rules for transfer, sale, disposal and write-off of property, as well as for provision of immovable property of special state authorities of the Republic of Kazakhstan to property tenancy (lease) (hereinafter referred to as the Rules) shall be developed in accordance with Paragraph 4 of Article 84 of the Law of the Republic of Kazakhstan dated February 13, 2012 “On special state authorities of the Republic of Kazakhstan” and determine the procedure for transfer, sale, disposal and write-off of property, as well as for provision of immovable property of special state authorities of the Republic of Kazakhstan to property tenancy (lease) (hereinafter referred to as special state authorities).

      2. The property of special state authorities shall be republican and being on the right of operational management of special state authorities.

      3. Transfer, sale, disposal and write-off (execution of loss and destruction) of certain types of property of special state authorities, except for unused property, provided by Subparagraph 33) of Article 1 of the Law of the Republic of Kazakhstan “On defense industry and state defense order” shall be carried out in accordance with the Law of the Republic of Kazakhstan dated March 1, 2011 “On State Property” and other regulatory legal acts adopted for the purpose of its implementation.

      Footnote. Paragraph 3 as amended by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.

      4. Property accounting shall be carried out in accordance with the Budget Code of the Republic of Kazakhstan dated December 4, 2008, the Law of the Republic of Kazakhstan dated December 26, 1995 “On Accounting and Financial Reporting” and other regulatory legal acts of the Republic of Kazakhstan.

      5. Organization of accounting, transfer, sale, disposal and decommissioning of weapons, military vehicles, armored personnel carriers, special-purpose vehicles, armor protection equipment, optical and electron-optical devices, radiation, chemical, biological defense equipment, spare and complementary parts for them, special technical means for carrying out operational investigative measures (hereinafter referred to as the property) shall be carried out by the corresponding special state authority, in the operational management of which shall be this property.

      Instructions for application of the Rules shall be approved by the first heads of special state authorities.

      6. Property shall be deemed unfit for its intended use or that has served the warranty period of storage in the reserves of special state authorities in accordance with the procedure determined by special state authorities.

      7. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.

      8. Decommissioned property shall be property written off in accordance with these Rules.

      9. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      10. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      11. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.

2. The procedure for transfer of unused property of special state authorities

      12. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      13. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.

3. The procedure for sale of unused property of special state authorities

      14. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      15. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      16. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      17. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      18. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      19. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.

4. The procedure for disposal н of unused property of special state authorities

      20. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      21. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      22. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      23. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      24. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      25. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      26. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      27. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      28. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      29. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      30. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      31. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      32. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.
      33. Excluded by the Decree of the Government of the Republic of Kazakhstan No. 832 dated 06.11.2019.

5. The procedure for writing off property

      34. The write-off of property that has become unfit (limiting) condition after the expiration of the established terms of service, use, shelf life shall be performed according to acts of technical condition or acts of change of quality condition (Appendixes 1 and 2 to the Rules).

      Writing off prematurely in unfit (limiting) condition and lost property, except for attributable damage at the expense of guilty persons, shall be carried out according to inspection certificates (Appendix 3 to the Rules).

      35. Expiration of the established service life, as well as 100% accrual of depreciation of value of property, cannot serve as a basis for writing off if the property shall be suitable for further use for its intended purpose, except for property used for educational and other purposes, due to its technical condition or after repair.

      36. Property subject to writing off cannot be destroyed, dismantled or used as a teaching aid until an approved report of technical condition or inspection certificate shall be received.

      Records in the registers, books (cards) of account for write-off of property shall be made on the basis of approved reports of technical condition or change in quality condition (inspection certificates) only after capitalization of units, assemblies, devices, parts, materials, scrap metal and other property received from dismantling of written-off property, or drawing up a disposal report.

      Unsuitable for repair and training purposes aggregates, assemblies, devices, parts, materials and other property received from dismantling, for which reports of technical condition or reports of change in quality condition (inspection certificates) shall be approved, accounted for by registers, books (cards) of accounting as scrap metal, rags and other property and shall be written off as they are used, sold or disposed of.

6. The procedure for writing off property under acts of technical condition

      37. According to the acts of technical condition, the registered property that has come into an unsuitable (limit) condition shall be debited:

      1) upon expiration of established service life;

      2) in the process of testing or experimental work carried out according to management plans;

      3) upon expiration of established period of storage in stock, subject to established storage conditions, the procedure for refreshment and maintenance, if, due to its technical condition, it cannot be repaired (restored) and used for its intended purpose.

      According to acts of technical condition, property shall be written off for which the service life has not been established, which has come to an unsuitable (limit) state during normal operation, if it cannot be repaired (restored) in its technical condition and used for its intended purpose.

      38. Determination of technical condition of property to be written off and preparation of acts of technical condition for its writing off shall be subject to consideration by the commissions appointed by order of the head of state institution (department), which include relevant specialists, officials responsible for condition and safety of the property to be written off, under control Heads of relevant services (material, technical, financial and other types of support).

      39. To determine the technical condition, the commission shall:

      1) inspection of presented property is carried out, measurements and checks are made, the extent and causes of wear and tear, the defects found, which served as the basis for drawing up a report of technical condition;

      2) correctness of filling out the form (passport) shall be verified and certified by signature of the chairman of commission and official seal of state institution (department);

      3) compliance of conditions of operation and storage of property with the requirements of technical documentation shall be checked;

      4) duration of actual stay of property in operation shall be established and the feasibility of its repair and further use as intended;

      5) completeness of property to be written off shall be checked;

      6) report of technical condition shall be drawn up with an appendix of the list of precious (non-ferrous) metals, precious stones, sources of ionizing radiation and radioactive substances contained in the property, which will be the basis for their subsequent posting after extraction. The fact of the absence of precious (non-ferrous) metals, precious stones, sources of ionizing radiation and radioactive substances or their shortage in the assets being written off shall be indicated in report of technical condition;

      7) a proposal shall be made on the most appropriate use of property in general and for each device, including one containing non-ferrous metals after writing off, their assessment will be organized in accordance with the legislation of the Republic of Kazakhstan;

      8) withdrawal from written off property of usable components, parts, materials, non-ferrous metals shall be checked, their quantity and weight shall be determined, and delivery to the appropriate warehouse of a state institution (department) shall be carried out;

      9) control over the timely preparation of reports of technical condition or change in quality condition and implementation of dismantling (cutting) of property.

      Certificates of a metrological authority (base or laboratory of measuring equipment) with a conclusion on their unsuitability shall be attached to reports of technical condition for measuring instruments (including built-in ones).

      40. When writing off a sample of weapons, military vehicles, armored personnel carriers, special vehicles, consisting of several devices that are included in quantitative accounting of various services (departments) (chassis, drive engines, assemblies, guns, launchers, machine guns, guidance devices, navigation equipment, radio-electronic receiving and transmitting devices, and others), as the device determines the purpose of model of weapons, military vehicles, armored personnel carriers, special vehicles of special purpose, this device shall be recorded first in Section 1 of technical condition report. Next, other parts shall be recorded, taken into account by numbers, indicating the technical condition (category).

      41. The write-off of other devices that are part of weapons model, military vehicles, armored personnel carriers, and special vehicles shall be made after replacing these devices with serviceable ones. If one of the devices cannot be replaced, it is written off after a decision shall be made on the further use of a sample of weapons, military vehicles, armored personnel carriers, and special vehicles.

      42. When writing off a sample of weapons, military vehicles, armored personnel carriers and special vehicles according to the state of a device that does not determine the purpose of the sample, if it cannot be replaced with a working one, this device shall be recorded first in Section 1 of report of technical condition, and then other devices, accounted for by numbers, indicating their technical condition (category). In the remaining Sections of the technical condition report, records shall be made about condition of device, which determines the purpose of the sample of weapons, military vehicles, armored personnel carriers, and special vehicles. Section 5 of technical condition report indicates the reasons why the device requiring decommissioning cannot be replaced by a working one.

      43. Reports of technical condition for cancellation of special installations (units, equipment) mounted on base machines (trailers) shall be drawn up separately for installation (unit, equipment) and the base chassis (trailer).

      The base chassis shall be written off only after writing off or removal of equipment installed on it.

      44. When presenting a report of technical condition for writing off property whose operation (work) is taken into account in passports (forms), a passport (form) must be attached, all sections of which must be fully executed on the day of signing of report of technical condition and shall be certified by signatures and official seal of state institution (department).

      Not later than 15 calendar days from the day report of technical condition and documents attached to it are received, the correctness of their execution is checked and, if necessary, a conclusion is given on the appropriateness, legality of cancellation and the procedure for dismantling property, after which the report of technical condition shall be submitted for approval according to established order. At the same time, all copies of report of technical condition shall be approved and certified by official seal of state institution (department), after which the first copy shall be stored in the files of the superior support authority that approved it, the remaining copies shall be returned to state institution (department).

      To write off objects of the same type having a similar purpose, technical characteristics, cost and are in custody of one financially responsible person, a consolidated report of technical condition shall be drawn up.

      45. Reports of technical condition and reports of change in quality condition shall be approved by authorized officials determined by legal acts of special state authorities.

      46. The approved report of technical condition serves as the basis for deregistration of property indicated in it from the state institution (department) and drawing up the report of change in quality condition (Appendix 2 to the Rules) for capitalization of aggregates, assemblies, devices, parts, materials, scrap metal and other property on registers, books and accounting cards.

      47. Consumables and maintenance materials, spare parts and spare tools and accessories expended during routine maintenance, maintenance, repair of weapons, military vehicles, armored personnel carriers, and special vehicles shall be written off from units in accordance with applicable regulations on reports of write-offs (installations), and from repair units (workshops) according to reports of work performed.

      Faulty aggregates, spare tools and accessories removed from armament, military vehicles, armored personnel carriers, special vehicles during routine maintenance, maintenance or repair shall be written off from the account of a state institution (department) under the report of changing the quality condition.

      48. Work Acceptance Request in repair unit (workshop) shall be compiled on the basis of extracts from books on records of replaced units (individual systems), materials, spare tools and accessories and shall be presented for sight by receivers of repaired property.

7. The procedure for writing off lost property by inspection certificates

      49. Property, regardless of its purpose, sources of acquisition and methods of acquisition, lost as a result of shortages, theft, illegal or excessive spending (write-off), destruction, damage and natural disasters, as well as damaged and prematurely disabled, worn out or lost, according to which the judicial authorities refused to recover, shall be written off according to inspection certificate.

      Inspection certificates shall be the basis for writing off lost property.

      The preparation of application and documents attached to it for the receipt of inspection certificate shall be carried out by state institution (department), on account of which the property being written off shall be located.

      50. Inspection certificates shall be issued by authorized officials determined by legal acts of special state authorities in the following cases:

      1) when property shall be lost as a result of natural disasters or military operations;

      2) when property shall be lost as a result of a fire, explosion, natural disaster, catastrophe or accident and there are no grounds for holding officials and other persons liable;

      3) when the property shall be destroyed, rendered unusable (limiting), or lost by order of the leadership in order to prevent its capture by the enemy, life threat of personnel or prevention and elimination of contagious diseases;

      4) when the property shall be destroyed, rendered unusable or was lost due to a threat to the life of personnel during the period of military operations;

      5) if the amount of damage caused by loss of property exceeds the amount determined by judicial authorities to recover from a perpetrator, or exceeds the amount that, by law, can be imposed on a perpetrator in an administrative order;

      6) when the damage caused by loss of property was made in the course of tests or exercises, as well as in the event of emergency situations of a natural and man-made nature and there is no reason to attribute the amount of damage caused to the guilty persons;

      7) when someone's guilt of causing damage to the state shall not be recognized (except for cases specified in Subparagraph 1) of this Paragraph);

      8) when the court dismissed the claim correctly drawn up and brought to the proper defendant in a timely manner, and if the plaintiff disagreed with the refusal after considering his complaint by a higher authority and making a court decision to refuse the claim;

      9) when the property has been lost as a result of theft or destroyed, and the perpetrators of this, to be brought in as accused, have not been identified, or have fled from the investigation or the court, or their whereabouts shall be unknown for other reasons. In these cases, the issuance of inspection certificates shall be carried out after the decision to suspend the proceedings;

      10) when it is impossible to resume collection in connection with the death or liquidation of a debtor, if there is no personal property left after him, which, according to the law, can be levied in the manner prescribed by law.

      51. Inspection certificates shall not be issued for separate (in parts) writing off of damage caused simultaneously by loss of property of special state authorities (fire, catastrophe, accident, shortage).

      An application for writing off lost property in all cases shall be submitted for the total amount of damage, regardless of whether the lost property belongs to various material, technical and other types of support services.

      52. Inspection certificates for cancellation of property lost during the hostilities and as a result of sabotage shall be issued on the basis of a request to which are attached: a copy of combat information report reflecting the loss of property, an extract from the order of the head of a state institution (department) on this issue, report of technical condition, passport or form.

      Depending on circumstances of case, other documents provided by this chapter may be attached to the application. The application in these cases shall be made out to write-off the property lost over the past day (based on the results of battle).

      53. Inspection certificates for write-off of lost property shall be issued after audits, internal investigations and court decisions that establish the need to attribute part or the full amount of damage to state.

      54. In order to obtain inspection certificates for deduction at the expense of state of lost property, applications shall be submitted on subordination with the annexes of documents substantiating the need for write-off.

      55. The following documents shall be attached to application for inspection certificate:

      1) duly executed materials of official investigation (audit, inspection) and an extract from order on their results;

      2) extract from court decisions on partial compensation of damage at the expense of the perpetrators, a certificate from law enforcement authorities on suspension or refusal of proceedings;

      3) copies of orders and instructions for destruction of property in case of infectious diseases or in order to prevent its capture by the enemy, as well as about the loss as a result of natural disasters, catastrophes and accidents (in the event of specified circumstances);

      4) report of technical condition of property being written off, approved by the head (manager), with proposals for its further use;

      5) issued passports, forms or substitute cards for written-off technical means;

      6) conclusions (analyzes) confirming the unsuitability of property for further use;

      7) calculation of value and confirmation of presence on balance sheet of a state institution (department) of property subject to write-off.

      In addition, depending on circumstances of case, the application shall be accompanied by: copies of act of audit or inspection; copies of decision of judicial authority or resolution of investigating authority in this case; certificate of partial compensation of damage at the expense of the perpetrators.

      In cases of write-off of property destroyed by a fire, an act of investigation of causes and circumstances of fire, drawn up by the relevant authority, as well as a decision on this case by the investigating or judicial authority, shall be attached.

      56. Petition for issuance of inspection certificate with the attached documents shall be sent to structural unit of special state authority no later than 30 calendar days after completion of official investigation or receipt of a decision of judicial or investigative authority in state institution (department).

      Petition for issuance of inspection certificate, not supported by relevant documents, shall not be accepted for consideration.

      57. Based on the results of the consideration of petitions submitted by subordination within two months from the day of their receipt, decisions shall be made and inspection certificates shall be issued. If necessary, official investigations or on-site verification of submitted materials shall be scheduled at the same time.

      58. An inspection certificate issued in violation of the above procedure shall be deemed invalid.

      59. Inspection certificates shall be issued in triplicate:

      the first shall be issued to state institution (department) in which there was a loss; the second shall be sent to the appropriate material support authority; the third - together with the documents that served as the basis for the issuance of inspection certificate, shall be kept in the files of state institution (department), the head (head) of which issued the inspection certificate. The signature and impression of seal shall be affixed to all three copies of inspection certificate.

      Inspection certificates shall be registered in the register of issuing inspection certificates of state institutions (departments) that have issued an inspection certificate, and shall be submitted to financial unit on time.

      60. After receiving the inspection certificate, the property shall be debited from the balance sheet, as well as from books and record cards, turnover sheets, personal accounts of the state institution (department) in which the loss occurred.

8. The procedure for provision of immovable property of special state authorities to property tenancy (lease)

      61. The provision of property hiring (lease) of real estate of special state bodies shall be carried out in accordance with the procedure established by the Law of the Republic of Kazakhstan "On state property" and the Rules for the transfer of state property to property hiring (lease) approved by order of the Minister of National Economy of the Republic of Kazakhstan dated March 17, 2015 No. 212 (registered in the Register of State Registration of Regulatory Legal Acts on March 17, 2015 under No. 10467, published in the information and legal system "Adіlet" on April 3, 2015).

      Footnote. Paragraph 61 in the wording of the resolution of the Government of the Republic of Kazakhstan dated 23.07.2020 № 467.

  Annex 1
to the Rules for transfer, sale, disposal
  and write-off of property, as well as for provision
  of immovable property of special state authorities
  of the Republic of Kazakhstan to property tenancy (lease)
  I HEREBY APPROVE:
  _____________________________
  (position)
  _____________________________
  (signature, surname)
  "__" _________ 20___

Report of technical condition

Date of preparation

Operation code

The basis (purpose) of operation

Document No.

Service

State institution, unit, warehouse







      Commission appointed (by order, regulation) __ dated "__" __ 20 ___ . No. ___ for ________ has inspected ________________________________

      (Object name)

      When reviewing the documents, inspection (verification), it was established:

1. Composition and quality condition

No.

Name of property

Number

Unit of measurement

Inventory number

Factory number

Passport number, form

Category (grade, density)

Unit price, amount

Amount

Write-off accrued

Note

1

2

3

4

5

6

7

8

9

10

11

12


























2. Technical and operational indicators

1.

Put into operation (date)


2.

It is in operation (years, months)


3.

Has been operating from the beginning of operation (cycles, hours, km)


4.

Established:


resource (cycles, hours, km)


service life (years, months)


warranty hours (cycles, hours, km)


warranty period (years, months)


5.

Repairs made (type, date)


6.

It is in operation after last repair (years, months)


7.

Operating hours after last repair (cycles, hours, km)


8.

Has a flaw (processing):


by assigned resource


by service life (years, months)


for warranty hours (cycles, hours, km)


by shelf life (years, months)


9.

The amount of precious metals



      3. Completeness _______________________________________________

      4. Technical condition _______________________________________

      5. Causes of premature wear or damage ___________________

      6. Volume of improvements _________________________________

      (Improvement Bulletin Number)

      7. Commission Offers _________________________________________

      Chairman of the Commission ___________________________________________

      (position, signature, surname)

      Members of the Commission ___________________________________________________

      (position, signature, surname)

      ____________________________________________________

      (position, signature, surname)

      The act is drawn up in___ copies.

      Copy No. 1 _________________

      Copy No. 2 _________________

      Copy No. 3 _________________

      8. Conclusion of the head (senior head) ________________

      Place of seal "____" _________ 20___

      Handed over ____________________________________________

      (position, signature, surname)

      Accepted ____________________________________________

      (position, signature, surname)

      "__" _________ 20___

      Conducted by accounting:

Debit

Credit

Amount














      Chief Accountant ________________________

      (signature, surname)

      "__" _________ 20______

  Appendix 2
  to the Rules for transfer, sale, disposal
  and write-off of property, as well as for provision
  of immovable property of special state authorities
  of the Republic of Kazakhstan to property tenancy (lease)
  I HEREBY APPROVE:
  ____________________________
  (position)
  _____________________________
  (signature, surname)
  "__" ___________ 20__

Report No. __of change in quality condition
________________________________________ (name of property)

Date of preparation

Operation code

The basis (purpose) of operation

Document No.

Service

State institution, unit, warehouse








      When reviewing the documents, inspection (verification), it was established:

Name of property

Списать

Name of property

Capitalize

Number

Unit of measurement

Category

Balance sheet value

Depreciation accrued

Number

Unit of measurement

Inventory number

Category (grade, density)

Unit price

Amount

1

2

3

4

5

6

7

8

9

10

11

12

13















      Commission conclusion (reasons for transferring to another category, grade, expediency of using individual units, devices, spare parts, parts, other property

      _______________________________________________________

      ___________________________________________________________________

      Chairman of the Commission _______________________________________

      (position, signature, surname)

      Members of the Commission ______________________________________________

      (position, signature, surname)

      ______________________________________________

      (position, signature, surname)

      Conclusion of the Senior Head __________________________

      (position, signature, surname)

      Place of seal "__" _________ 20__

      Received from the dismantling of units, devices, spare parts, parts and other property specified in columns 7-13,

      for safekeeping accepted _______________________________

      (position, signature, surname)

      "____" _______________ 20__

      Conducted by accounting:

Debit

Credit

Amount














      Chief Accontant ____________________________________

      (signature, surname)

      "_____" _______________ 20___

Appendix 3 to the Rules for transfer, sale, disposal and write-off of property, as well as for provision of immovable property of special state authorities of the Republic of Kazakhstan to property tenancy (lease) I HEREBY APPROVE:

      __________________________________

      (name of department)

Inspection Certificate No.___

      Issued to____________________________________________________________

      (name of state institution to which issued certificate)

      according to petition _____________________________________________

      (indicate who submitted a petition)

      dated "_____" ______ 20_________ to write off the following property:

No.

Name of property

Unit of measurement

Number

Balance sheet value per unit

Amount

Causes of loss









Total







      ___________________________________________________________ tenge.

      (in words)

      Out of the total amount of damage caused to state by loss of material assets, part of damage in amount of _________ tenge shall be subject to compensation

      at the expense of guilty persons, and remaining part in the amount of _________ tenge shall be allowed to be attributed to state.

      Appendix: Petition for issuance of inspection certificate and its Appendix on ___ lists.

      ___________________________________________________________________

      (position, surname of person who issued inspection certificate)

      М.П. "_____" __________ 20__

      Conducted by accounting:

Debit

Credit

Amount








      Chief Accountant _____________________________________________

      (signature, surname)

      "____" ____________ 20___