ORDER OF THE MINISTRY OF INTERNAL AFFAIRS OF THE REPUBLIC OF BELARUS

of March 29, 2005 No. 97

About approval of the instruction about accounting treatment, collection: storages and delivery of precious metals and gemstones by law-enforcement bodies of the Republic of Belarus

According to the Regulations on the Ministry of Internal Affairs of the Republic of Belarus approved by the Presidential decree of the Republic of Belarus of August 25, 1998 No. 419, I ORDER:

1. Approve the enclosed Instruction about accounting treatment, collection, storage and delivery of precious metals and gemstones by law-enforcement bodies of the Republic of Belarus.

2. To head department of the internal troops commander of the Ministry of Internal Affairs of the Republic of Belarus to develop the instruction about accounting treatment, collection, storage and delivery of precious metals and gemstones by internal troops of the Ministry of Internal Affairs of the Republic of Belarus.

3. To deputy ministers of internal affairs, chiefs of divisions of central office and the central subordination of the Ministry of Internal Affairs of the Republic of Belarus, Main Department of Internal Affairs of the Minsk city executive committee, the Departments of Internal Affairs of regional executive committees, the Departments of Internal Affairs on transport of the Ministry of Internal Affairs of the Republic of Belarus, organizations of education and the organizations of health care of the Ministry of Internal Affairs of the Republic of Belarus to provide the organization of accounting, collection, storage and delivery of precious metals and gemstones according to requirements of this order.

4. To impose control of execution of this order on Finance department and the back of the Ministry of Internal Affairs of the Republic of Belarus and the control and auditing Regional Office of the Ministry of Internal Affairs of the Republic of Belarus.

Approved by the Order of the Ministry of Internal Affairs of the Republic of Belarus of March 29, 2005 No. 97

The instruction about accounting treatment, collection, storage and delivery of precious metals and gemstones by law-enforcement bodies of the Republic of Belarus

Chapter 1. General provisions

1. The instruction about accounting treatment, collection, storage and delivery of precious metals and gemstones by law-enforcement bodies of the Republic of Belarus (further - the Instruction) is developed based on the Law of the Republic of Belarus of June 21, 2002 "About precious metals and gemstones" (The national register of legal acts of the Republic of Belarus, 2002, No. 73, 2/859) and according to resolutions of the Ministry of Finance of the Republic of Belarus of May 31, 2004 No. 87 "About approval of the Instruction about the procedure for delivery and acceptance of scrap and waste containing precious metals and recognition No. 38 which voided resolutions of the Ministry of Finance of the Republic of Belarus of March 12, 2002" (The national register of legal acts of the Republic of Belarus, 2004, No. 103, 8/11117) and of March 15, 2004 No. 34 "About approval of the Instruction about procedure for use, accounting and storage of precious metals and gemstones" (National register of legal acts of the Republic of Belarus, 2004, No. 57, 8/10784).

2. This Instruction determines procedure for the organization of accounting, collection, storage and delivery by law-enforcement bodies of the Republic of Belarus (further - law-enforcement bodies) the precious metals and gemstones containing in all types and conditions, in case of their production, use and (or) the address, operation of products, the equipment, devices and other means, them containing (further - material values), and also scrap and waste with availability of precious metals and gemstones.

In this Instruction the concepts and determinations used in the Law of the Republic of Belarus "About precious metals and gemstones" are applied.

3. Law-enforcement bodies shall:

3.1. provide collection and accounting of precious metals and gemstones in all places of their storage and use, from all sources of education;

3.2. carry out to the terms established by the legislation and reflect in accounting results of inventory count of the material values containing precious metals and gemstones and also the scrap and waste containing precious metals and gemstones in all places of use and storage;

3.3. constitute reports on the forms of the state statistical reporting established by National Statistical Committee of the Republic of Belarus;

3.4. perform storage of precious metals and gemstones, and also the scrap and waste containing them according to requirements of the legislation;

3.5. carry out the finished supply rates for the state needs of precious metals and gemstones in the form of the scrap and waste containing them;

3.6. make at least once a year delivery of precious metals and gemstones, and also the scrap and waste containing them to the overworking organizations (further - processors).

4. The order of the chief of law-enforcement body appoints employees, including persons from among civil personnel (daleerabotnik) to whom control of use of precious metals and gemstones and responsibility for collection, storage, accounting of scrap and the waste containing them and also for accomplishment of amounts of their delivery for the state needs are assigned (further - the responsible person).

Chapter 2. Accounting treatment and write-offs of the material values containing precious metals

5. For the purpose of ensuring safety of the material values containing precious metals and gemstones control of their movement law-enforcement bodies shall organize primary accounting of precious metals and gemstones with use of the established forms of primary accounting documentation which are registered in financial division of law-enforcement body (further - financial division). At the same time data on amount of precious metals and gemstones are reflected in standard interdepartmental forms of primary accounting documentation (OS-6 and OS-7 in the Section "Short Individual Characteristic of Object" on free lines and others).

If the law-enforcement body does not use standard interdepartmental forms of primary accounting documentation, data on amount of precious metals and gemstones are reflected in the reporting forms used by it in any free lines and graphs.

6. On each received material value containing precious metals and gemstones (fixed assets and other), the responsible person draws up the act of commissioning of the established form in which without fail based on technical documentation (passports, forms, operation manuals, labels and other documentation) or this, certain komissionno, the amount of the containing precious metals and gemstones is specified. The structure of the commission on determination of the precious metals and gemstones containing in material values is appointed from among competent employees of law-enforcement body and affirms the order of the chief of law-enforcement body.

On the material values containing precious metals and gemstones and (or) arriving on storage, the responsible person constitutes data on content of precious metals and gemstones according to appendix 1 to this Instruction (further - data).

7. The responsible person no later than five days from the date of receipt of the material values containing precious metals and gemstones represents to financial division the act of commissioning and (or) the data for entering them in accounting documentation.

8. In the absence of data on content of precious metals and gemstones in technical documentation data on content of precious metals on the material values made in the Republic of Belarus, the Russian Federation, the commission shall request from the organizations - manufacturers or developers of the corresponding products.

9. In the absence of data on availability of precious metals and gemstones in technical documentation data on their content are entered in accounting documentation based on the supplied laboratory analyses or the information containing in lists (reference books) of the details, products and other means, the materials containing precious metals developed by the republican unitary enterprise "Cross-industry Self-supporting Laboratory on Regulation and Economy of Precious Metals and Gemstones" (further - RUP MHLDM), the data of processors of scrap and waste containing precious metals and gemstones which are transferred by these organizations on contractual basis, and also determined by the organizations komissionno.

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