Clothing provision in the institutions of the Ministry of Internal Affairs, the Ministry of Emergency Situations, the Federal Penitentiary Service, the Federal Tax Service. With changes and additions from the Order of the Ministry of Emergency Situations on provision of clothing

LECTURE

conducting classes in the discipline:

Organization of activities of the State Border Service

(special initial training for senior dispatchers, fire communications service dispatchers)

Topic: Basic provisions for providing clothing to the personnel of the State Fire Service of the Ministry of Emergency Situations of Russia.

Considered at a meeting of the pedagogical council

protocol No.___ dated

"___"___________2014

Izhevsk, 2014

Literature

1. Tax Code of the Russian Federation.

2. Federal Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs."

Order of the Ministry of Emergency Situations of the Russian Federation dated August 25, 2011 No. 461 “On the amounts of official salaries of employees of the federal fire service of the State Fire Service.”

4.Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 “On approval of methodological guidelines for the inventory of property and financial obligations.”

5.Order of the Ministry of Finance of Russia dated December 1, 2010 N 157-n “On approval of the Unified Chart of Accounts for public authorities, local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application."

“On the uniform, insignia and standards for supplying clothing to employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special internal ranks services."

7.Order of the Ministry of Emergency Situations of the Russian Federation dated December 1, 2008 No. 735 “On approval of the Temporary Instructions for office work in territorial bodies, formations and military units of the civil defense forces, organizations of the Russian Ministry of Emergency Situations system.”

The procedure for providing personnel to the State Fire Service of the Ministry of Emergency Situations of Russia

Clothing property

“On the uniform, insignia and standards for supplying clothing to employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special internal ranks services") states:

Uniforms, insignia and the procedure for providing clothing for employees of the Department of Internal Affairs of the Russian Federation, State Fire Service of the Ministry of Emergency Situations of the Russian Federation, GUIN, having special ranks of internal service;

General provisions on clothing provision and standards for the supply of clothing to employees of the Department of Internal Affairs of the Russian Federation, State Fire Service of the Ministry of Emergency Situations of the Russian Federation, GUIN, who have special ranks of internal service;

A list of localities in the Russian Federation with particularly cold, cold, hot and temperate climates, service in which gives the right to receive individual items of clothing according to supply standards approved for such localities,

A uniform is a set of clothing and footwear (uniforms) unified by essential external features, as well as equipment intended to be worn by employees.

Shoulder straps are special items of clothing designed to place insignia for special ranks and insignia for functional purposes.

State awards, insignia, departmental insignia and other heraldic signs established in accordance with the established procedure are worn on uniforms.

Clothing provision for employees is one of the types of material support and includes a set of measures to determine the need for provision of property and technical means of clothing service, supplying them, their development, procurement, maintenance, use (wear (operation), consumption), modernization, repair and recycling (sales) and a set of measures for bath and laundry services, as well as management of the activities of the clothing service on special issues.

The functions of supplying clothing property are carried out by the clothing service, which means logistics and economic support units.

The property of the clothing service is clothing property, panels of banners, flags, standards and pennants of heads of federal executive bodies, which provide for the service of employees, bath equipment, washing and repair materials, shoe care products, baggage equipment, equipment (except for equipment related to technical means of clothing service) and materials for the repair of clothing property, materials for bath and laundry services, materials and spare parts for the specified equipment.

Special clothing, footwear and equipment are

inventory property, intended to protect employees from adverse environmental influences and ensure that they fulfill their official and special duties, except for other property related to clothing.

Sanitary and household property is inventory property intended to ensure compliance with sanitary and epidemiological requirements in medical institutions and divisions of federal executive authorities in which the service of employees is provided.

Combat clothing A firefighter's equipment is inventory equipment designed to protect the human body from dangerous and harmful environmental factors that arise when extinguishing fires and carrying out related emergency rescue operations, as well as from adverse climatic influences.

Consumables are soap, washcloths and toilet paper.

Clothing property includes items of clothing, special clothing, shoes and equipment, protective clothing, shoulder straps, insignia, bedding and accessories, special and sanitary equipment, tents, tarpaulins, soft containers, sports and mountaineering equipment, fabrics and materials for individual tailoring of clothing items, consumables.

Technical means of the clothing service are technical means for washing, dry cleaning and repair of clothing, washing personnel, repair and maintenance of technical means of the clothing service, workshops for repairing clothing, materials and spare parts for the specified technical means and equipment.

Carrying stocks of clothing and cleaning materials for current support are contained in the departments of the State Fire Service and are intended for timely and uninterrupted clothing provision for employees during the transition to wearing a uniform for the summer or winter season, for bath and laundry services for employees, as well as for fitting ready-made items of clothing.

Clothing property, with the exception of consumables, is divided into clothing property for personal use and inventory property.

Personal property is items of clothing issued to employees for possession and free permanent personal use.

Inventory property are items of clothing issued to employees for possession and free temporary use.

The wearing period for items of clothing for personal use issued to employees is calculated from the day they are assigned the first special rank of internal service; for cadets or students of educational institutions of vocational education - from the date of enrollment in an educational institution of vocational education.

The period of wearing (operation) of items of inventory property is calculated from the date of their actual issue for wearing (operation).

The period of wear (use) of inventory items used by employees during the summer or winter season is counted for one year. The expiration of the established periods for wearing (operating) items of inventory property is not a basis for their write-off if they are suitable for further wearing (operating).

The initial issuance of property is carried out:

employees from the day they were assigned the first special rank of internal service;

Subsequent issuance of clothing to employees is carried out:

items of clothing for personal use - upon expiration of the wearing period for previously issued specified items;

items of inventory property - according to their actual wear and tear, but not earlier than the expiration of the wear (operation) period established for them.

In cases established by regulatory legal acts of federal executive authorities, which provide for the service of employees, clothing property may be issued for payment at its value or on account of clothing property for personal use due for issue, but not previously received by these employees, the cost of which does not exceed the cost replaceable items of clothing.

Women on maternity leave are not given items of clothing. During this period, the terms for wearing items of personal property received by women are extended.

Shoulder straps, as well as insignia for special ranks and functional purposes, for belonging to the federal executive authorities in which the service of employees is provided, which are clothing property for personal use, are issued simultaneously with the issuance of items of clothing on which they are to be worn, for the period of wear these items of clothing.

Employees with various special ranks may be provided with clothing items made from various fabrics. Clothing property, with the exception of consumables, is transferred to employees for possession and free use from the moment of its receipt.

The following can be returned or refunded:

clothing for personal use issued to employees, the wearing period of which has not expired, upon their dismissal for violation of the terms of the contract, as well as on the grounds provided for in paragraphs “k”, “l”, “m” of Article 58 of the Regulations on Service in the Internal Affairs Bodies of the Russian Federation Federation, approved by Resolution of the Supreme Council of the Russian Federation of December 23, 1992 N 4202.

Clothing personal property of employees dismissed for violation of the terms of the contract, as well as on the grounds provided for in paragraphs “k”, “k”, “m” of Article 58 of the said Regulations, unfit for use for their intended purpose, the wearing period of which has not expired, cannot be returned subject.

Personal property issued to employees becomes their property upon expiration of its wearing period.

In the event of death (death) of employees, they are declared missing or declared dead, the personal property issued to them cannot be returned.

Personal property required by supply standards that was not issued to employees or not received by them during the period of time during which it should have been in possession and free use, becomes the property of these employees from the moment of receipt of this property.

Items of personal property are issued to employees upon initial and subsequent issuance as new.

In the event of loss or damage to clothing property in their personal use, in the performance of official duties or during natural disasters, as well as in the event of hidden defects, employees are issued new items of clothing property of the same name, provided for by supply standards, based on the materials of the official inspection.

The wearing period for newly issued personal items is calculated from the date of issue of such items.

The procedure for using inventory property is established by the federal executive authorities, which provide for the service of employees.

Employees in the event of loss or damage to inventory property during the performance of official duties or during natural disasters, as well as when hidden defects are discovered, are issued, based on the materials of the official inspection, the same items of inventory property suitable for use.

The period of wearing (operation) of newly issued items of inventory property is calculated from the date of issue of such items.

Employees who knowingly cause damage to property and technical equipment of the clothing service are held financially liable in the prescribed manner.

Accounting, storage and write-off of property and technical equipment of the clothing service, as well as other issues related to clothing provision, are regulated by regulatory legal acts of the federal executive authorities, which provide for the service of employees.

Developed by:

This issue is covered in the order of the Ministry of Emergency Situations of Russia dated March 21, 2013 No. 195 “On approval of the Procedure for providing monetary allowances to employees of the federal fire service of the State Fire Service”

General provisions

• 1. This Procedure for providing monetary compensation to employees of the federal fire service of the State Fire Service was developed in accordance with Federal Law No. 283-FZ of December 30, 2012 “On social guarantees for employees of certain federal executive bodies and amendments to certain legislative acts of the Russian Federation” (hereinafter referred to as Federal Law No. 283-FZ of December 30, 2012) and determines the rules for providing monetary allowances to ordinary and commanding personnel of the federal fire service of the State Fire Service (hereinafter referred to as employees) upon entry into service, during its service and upon dismissal from service.
• 2. The salary of employees consists of a monthly salary in accordance with the position being filled (hereinafter referred to as the official salary), a monthly salary in accordance with the assigned special rank (hereinafter referred to as the salary for the special rank), which constitute a monthly salary (hereinafter referred to as the salary salary ), monthly and other additional payments.
• 3. Salaries to employees are paid by the financial and economic unit at the place of their service or transferred to the bank account specified by the employee on the terms determined by the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief (hereinafter - EMERCOM of Russia).
• 4. The basis for the payment of salary is the order of the Minister of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, the relevant head (chief) of the territorial body, institution or organization of the Ministry of Emergency Situations of Russia (hereinafter referred to as the order) on appointment to a full-time position, enrollment at the disposal of the Minister of the Russian Federation for Civil Defense, Emergency Situations and Disaster Relief, the relevant head (chief) of the territorial body, institution or organization of the Ministry of Emergency Situations of Russia (hereinafter referred to as the institution of the Ministry of Emergency Situations of Russia), for study at educational institutions of the Ministry of Emergency Situations of Russia.
• 5. Salaries to employees are paid for the entire period of service, unless otherwise provided by federal laws and other regulatory legal acts of the Russian Federation.

Payment of salary to employees for the current month is made from the 20th to the 25th of each month, and for December of the calendar year - no later than the last working day of December.

• 6. Payment of salary before the established period is allowed to employees leaving:
  • a) on vacation and business trips - for the current and next months no later than three days before leaving for vacation (business trip), not counting weekends and non-working holidays, if they cannot arrive by the day of payment of salary for the current month place of duty;
  • b) to a new place of duty - on the day of arrival specified in the order of the relevant institution of the Ministry of Emergency Situations of Russia.
• 7. When paying for an incomplete month, the amount of monetary allowance for each calendar day is calculated by dividing the amount of monetary allowance for a full month by the number of calendar days in a given month.
• 8. Employees who were illegally or unreasonably transferred from service, demoted or to a special rank, dismissed from service, are paid the lost salary for the position from which they were transferred or dismissed, and for the special rank in which they were held, for the entire the period until their reinstatement in a position, special rank or service.
• 9. Employees who, during the period of dismissal and before reinstatement in service, worked at enterprises, institutions and organizations, and were engaged in entrepreneurial activities, are compensated for the difference between the salary received for the last position in the federal fire service of the State Fire Service (hereinafter referred to as the FPS), and actual earnings for the entire period of the forced break in service.
• 10. Monetary benefits paid to employees in accordance with the legislative and other regulatory legal acts of the Russian Federation in force at the time of payment (hereinafter referred to as the legislation) are not subject to return, except for amounts overpaid due to a calculation error.
• 11. Monetary allowance due to an employee and not paid on time or paid in a smaller amount than it should have been paid for the entire period during which the employee was entitled to it, but not more than three years preceding the application for monetary allowance.

Other additional payments are paid if the application for receipt follows before the expiration of three years from the date the right to them arose.

If the employee’s salary is paid in a larger amount than it should be, when paying the salary for the next month, it is recalculated, but not more than for three years preceding the recalculation.

II Cash salaries.

Official salaries and salaries for special ranks.

• 12. Employees are paid official salaries in the amounts established by the Government of the Russian Federation and the order of the Ministry of Emergency Situations of Russia.
• 13. In cases of transfer to a lower position due to staff reduction or health reasons with a reduction in the amount of official salary, employees with 15 or more years of service (in calendar terms) retain the amount of the official salary at the last place of service.
• 14. The retained amount of the official salary for the previously filled position does not increase (is not indexed) and is paid until the employee acquires the right to receive a higher official salary at the new place of duty (including until the next organizational change or establishment by regulatory legal acts of the Russian Federation new official salaries). Monthly and other additional payments are established for the new position being replaced and are calculated on the retained official salary.
• 15. Employees from among the rank and file and junior commanding officers appointed to mid-command positions, before being assigned a special rank of mid-command, are paid the salary for the regular position being filled and the salary for the special rank of rank and file or junior command.
• 16. The official salaries of students and cadets accepted for study from among ordinary and commanding personnel are established in the amount of the salary for the last full-time position they occupied before entering training.
• 17. Official salaries for cadets accepted for study from among persons who are not employees are established in the amount of the official salary for the standard position “cadet”, established by the Government of the Russian Federation.
• 18. Cadets of educational institutions of higher professional education of the Ministry of Emergency Situations of Russia from the date of assignment of the special rank of middle management, as well as employees enrolled in full-time postgraduate studies of educational institutions of higher professional education and research institutions of the Ministry of Emergency Situations of Russia for the positions of adjuncts immediately upon graduation from educational institutions of higher professional education Ministry of Emergency Situations of Russia, - the official salary is set at 10,000 rubles.
• 19. Official salaries for doctoral students and adjuncts - in the amount of the official salary for the last full-time position occupied before being sent to study.

In this case, official salaries should not exceed:

in doctoral studies:

educational institutions of higher professional education of the Ministry of Emergency Situations of Russia - the official salary of the head of the relevant department;

scientific research institutions of the Ministry of Emergency Situations of Russia - the official salary of the head of the relevant department;

in full-time adjunct:

educational institutions of higher professional education of the Ministry of Emergency Situations of Russia - the official salary of the teacher of the corresponding department;

research institutions of the Ministry of Emergency Situations of Russia - the official salary of a senior researcher in the relevant department.

20. Salaries for special ranks assigned to employees are paid in the amounts established by the Government of the Russian Federation.

Decree of the Government of the Russian Federation of December 22, 2006 No. 789 “On the uniform, insignia and standards for supplying clothing to employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service"

standards for the supply of clothing to employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service, in accordance with;

a list of localities of the Russian Federation with particularly cold, cold, hot and temperate climates, service in which gives the right to receive individual items of clothing according to supply standards approved for such localities, according to.

• 2. The transition to a new uniform for employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the criminal executive system with special ranks of internal service, shall be carried out within the limits funds provided for these purposes, taking into account the terms of wearing previously issued military uniforms and the complete consumption of existing stocks of uniform items of previous samples.
• 3. Grant the Minister of Internal Affairs of the Russian Federation, the Minister of the Russian Federation for Civil Defense, Emergencies and Disaster Relief and the Minister of Justice of the Russian Federation the right to approve:

description of uniforms and insignia of employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service, in agreement with the Ministry of Defense of the Russian Federation and the Heraldic Council under the President of the Russian Federation;

temporary, for a period of up to 2 years, standards for the supply of clothing to certain categories of employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks internal service, in agreement with the Ministry of Economic Development and Trade of the Russian Federation;

standards for the supply of special clothing, shoes and equipment, protective clothing, tents, tarpaulins, soft containers, sports, mountaineering and sanitary equipment, as well as equipment, tools and materials necessary for the repair and washing of clothing of educational institutions of vocational education, employees of authorities Internal Affairs of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service, in agreement with the Ministry of Economic Development and Trade of the Russian Federation;

standards for carry-over and insurance stocks of clothing;

the procedure for individual tailoring of uniforms for employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service;

the procedure for providing clothing to employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service;

assortment of fabrics used for the manufacture of uniforms, special uniforms for employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Disaster Relief, institutions and bodies of the penal system with special ranks of internal services, in agreement with the Ministry of Economic Development and Trade of the Russian Federation;

rules for wearing uniforms by employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service.

4. Approve the attached changes that are being made to the Decree of the Government of the Russian Federation of May 3, 1994 N 445 “On uniforms, insignia and standards for the supply of clothing to persons of command and rank and file of the internal affairs bodies of the Russian Federation who have special ranks of police or justice "(Collected Legislation of the Russian Federation, 1994, No. 4, Art. 360; 1995, No. 30, Art. 2944).

Employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks of the internal service (hereinafter referred to as employees) wear uniforms by type service and special ranks assigned to them.

The essential features of the dress code include:

design and color of uniforms;

decorative and distinctive elements of established colors - piping, stripes, cap bands, gaps on shoulder straps, buttonholes;

fittings of established samples;

A uniform is a set of clothing and footwear (uniforms) unified by essential external features, as well as equipment intended to be worn by employees.

Shoulder straps are special items of clothing designed to place insignia for special ranks and insignia for functional purposes.

Employees wear rectangular shoulder straps of two types with a button and an emblem at the top:

with rounded upper edges, with a field of galun of a special weave in a golden color or the color of the uniform fabric, with piping in the established colors. The shoulder straps of middle and senior commanding officers have gaps in the established colors: for middle-ranking personnel - one gap, for senior commanding personnel - two gaps. The shoulder straps of cadets of educational institutions of vocational education have longitudinal stripes of golden color on a field of uniform color;

with a triangular top edge made of uniform top fabric.

State awards, insignia, departmental insignia and other heraldic signs established in accordance with the established procedure are worn on uniforms.

The uniform and insignia of persons of other federal executive authorities, executive authorities of constituent entities of the Russian Federation, local government bodies, organizations, members of public associations cannot be similar to the uniform and insignia of employees, or confusingly similar to them.

Decree of the Government of the Russian Federation of December 22, 2006 N 789 “On the uniform, insignia and standards for supplying clothing to employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service" (with amendments and additions)

Appendix No. 1. Uniforms for employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks of the internal service Appendix No. 2. Insignia employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service Appendix No. 3. General provisions on clothing provision for employees of internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service Appendix No. 4. Standards for the supply of clothing to employees of the internal affairs bodies of the Russian Federation, the State Fire Service Ministry of the Russian Federation for Civil Defense, Emergency Situations and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service Appendix No. 5 Lists of localities of the Russian Federation with particularly cold, cold, hot and temperate climates, service in which gives the right to receive individual items of clothing according to supply standards approved for such areas

Decree of the Government of the Russian Federation of December 22, 2006 N 789
"On the uniform, insignia and standards for supplying clothing to employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special internal ranks services"

With changes and additions from:

August 24, 2007, March 10, 2009, October 13, 2011, December 3, 2014, April 24, 2015

employee insignia State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, Appendix No. 2;

general provisions on clothing provision for employees internal affairs bodies of the Russian Federation, institutions and bodies of the penal system with special ranks of internal service, in accordance with Appendix No. 3;

standards for supplying clothing to employees internal affairs bodies of the Russian Federation, State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service, in accordance with Appendix No. 4;

a list of localities of the Russian Federation with particularly cold, cold, hot and temperate climates, service in which gives the right to receive individual items of clothing according to supply standards approved for such localities, in accordance with Appendix No. 5.

2. The transition to a new uniform for employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the criminal executive system with special ranks of internal service, shall be carried out within the limits funds provided for these purposes, taking into account the terms of wearing previously issued military uniforms and the complete consumption of existing stocks of uniform items of previous samples.

3. Grant the Minister of Internal Affairs of the Russian Federation, the Minister of the Russian Federation for Civil Defense, Emergencies and Disaster Relief and the Minister of Justice of the Russian Federation the right to approve:

description of uniforms and insignia of employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service, in agreement with the Ministry of Defense of the Russian Federation and the Heraldic Council under the President of the Russian Federation;

temporary, for a period of up to 2 years, standards for the supply of clothing to certain categories of employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks internal service, in agreement with the board of the Military-Industrial Commission of the Russian Federation;

standards for the supply of special clothing, shoes and equipment, protective clothing, tents, tarpaulins, soft containers, sports, mountaineering and sanitary equipment, as well as equipment, tools and materials necessary for repairing and washing the clothing of educational organizations and employees of internal affairs bodies the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service, in agreement with the board of the Military-Industrial Commission of the Russian Federation;

standards for carry-over and insurance stocks of clothing;

6. The Ministry of Internal Affairs of the Russian Federation, in agreement with the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief and the Ministry of Justice of the Russian Federation, within 3 months, prepare and submit to the Government of the Russian Federation proposals on the payment procedure for certain categories of agency employees Internal Affairs of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service, monetary compensation instead of the supply of items of clothing required by the standards.

Changes,
which are included in the Decree of the Government of the Russian Federation of May 3, 1994 N 445 "On uniforms, insignia and standards for the supply of clothing to persons of command and rank and file of the internal affairs bodies of the Russian Federation who have special ranks of police or justice"
(approved by Decree of the Government of the Russian Federation of December 22, 2006 N 789)

2. In Appendix No. 3 to the resolution:

a) in note 5 to norm No. 2, the words “; in drug trafficking units and riot police - 2 T-shirts” should be deleted;

b) in note 6 to norm No. 3, the words “; in drug trafficking units and riot police - 2 T-shirts” should be deleted;

For employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of Emergency Situations of Russia, institutions and bodies of the penal system with special ranks of internal service, new uniforms and insignia are being introduced.

Thus, the uniforms of these employees will be gray-blue (instead of dark gray and gray-blue at present), and for employees of institutions and bodies of the penal system - a camouflage color. Embroidered and metal five-pointed stars of golden color will be used as insignia (on the shoulder straps of jackets with camouflage colors for employees of institutions and bodies of the penal system - black) and plates (stripes) of golden color (for employees of institutions and bodies of the penal system - black color). The transition to a new uniform will be carried out gradually as the wearing period of previously issued military uniforms expires and the existing stocks of uniforms of previous samples are completely used up.

Also approved are new procedures for providing clothing to employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of Emergency Situations of Russia, institutions and bodies of the penal system with special ranks of internal service, and standards for supplying these employees with clothing. A list of areas with particularly cold, cold, hot and temperate climates is provided, service in which gives the right to receive certain items of clothing property provided for by supply standards specifically for such areas.

The previous procedure for the provision of clothing to employees of the internal affairs bodies of the Russian Federation and the norms for the supply of clothing to the commanding and rank-and-file personnel of the internal affairs bodies of the Russian Federation who have special ranks of internal service, approved by Decree of the Government of the Russian Federation of July 17, 1995 N 720, were declared invalid.

In addition, changes have been made to the uniform and standards for supplying clothing in peacetime to the commanding and rank-and-file personnel of the internal affairs bodies of the Russian Federation who have special ranks of police or justice. In particular, the T-shirt vest has been excluded from the uniform of riot police officers. The provision of field uniforms to employees of internal affairs bodies of the Russian Federation with special ranks of police or justice has been cancelled.

Decree of the Government of the Russian Federation of December 22, 2006 N 789 “On the uniform, insignia and standards for supplying clothing to employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service"

This document is amended by the following documents:

Decree of the Government of the Russian Federation of August 2, 2017 N 928

This resolution has been declared invalid since August 12, 2017 in terms of clothing provision for employees of the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief

The changes come into force upon the official publication of the said resolution.

Decree of the Government of the Russian Federation of December 3, 2014 N 1298

The changes come into force 7 days after the official publication of the said resolution

Decree of the Government of the Russian Federation of October 13, 2011 N 835

This resolution has been declared invalid in terms of approval of uniforms, insignia and standards for the supply of clothing to employees of the internal affairs bodies of the Russian Federation

Decree of the Government of the Russian Federation of March 10, 2009 N 219

Decree of the Government of the Russian Federation of August 24, 2007 N 541

The changes apply to legal relations arising from January 9, 2007.

"Power ministries and departments: accounting and taxation", 2011, NN 11, 12

As you know, employees of law enforcement ministries and departments are provided with clothing. Moreover, in each institution the norms and procedures for such provision are established by its own regulatory document. At the same time, budget accounting of clothing property is the same for all “siloviks”: it must be organized in accordance with Instruction No. 162n<1>. In this article we will consider the organization of provision of clothing property in the institutions of the Ministry of Internal Affairs, the Ministry of Emergency Situations, the Federal Penitentiary Service, the Federal Drug Control Service, as well as the features of a unified budgetary accounting of such property.

<1>

The organization of clothing support for military personnel in military units and divisions will be covered in a separate article in one of the upcoming issues.

Budgetary accounting of clothing supplies

As already mentioned, budget accounting is the same for all institutions of power ministries and departments, so we will consider it first.

According to paragraphs 99, 118 of Instruction No. 157n<2>material property, regardless of its value, is classified as material reserves and is recorded on account 1,105,35,000 “Soft inventory - other movable property of the institution.”

<2>Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n "On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application ".

In accordance with clauses 100, 102 of Instruction No. 157n, inventories are accepted for accounting at actual cost. In particular, the following expenses associated with its acquisition are recognized as the actual cost of acquired clothing:

• amounts paid in accordance with the agreement to the supplier (seller);
• amounts paid to organizations for information and consulting services;
• customs duties and other payments;
• remunerations paid to the intermediary organization through which the inventories were purchased in accordance with the terms of the contract;
• amounts paid for the procurement and delivery of inventories to the place of their use, including delivery insurance (together - delivery costs). If the supplier's accompanying document specifies several items of inventory, the costs of their delivery (under the supply agreement) are distributed in proportion to the cost of each item of inventory in their total cost;
• amounts paid for bringing inventories to a state in which they are suitable for use for the intended purposes (part-time work, sorting, packaging and improving the technical characteristics of the received inventories not related to their use);
• other payments directly related to the acquisition of inventories.

Disposal (issue) of inventories is carried out at the actual cost of each unit or at the average actual cost. One of these methods is applied continuously throughout the financial year (clause 108 of Instruction No. 157n).

Let us recall that the determination of the average actual cost for each group (type) of inventories is carried out by dividing the total actual cost of the group (type) of inventories by their quantity, which are formed, respectively, from the average actual value (quantity) of the balance at the beginning of the month and the received inventory during of the current month on the date of their departure (vacation).

According to clause 22 of Instruction No. 162n, the posting of inventories is reflected in the budget accounting registers on the basis of primary accounting documents (supplier invoices, etc.). In cases where there are discrepancies with the data in the supplier’s documents, a Materials Acceptance Certificate is drawn up (f. 0315004).

The movement of material property within the institution and its transfer to operation are carried out in the registers of analytical accounting of material inventories by changing the materially responsible person on the basis of primary documents:

• Requirements-invoice (f. 0315006);
• Statements on the issuance of material assets for the needs of the institution (f. 0504210).

Write-off of materials is carried out on the basis (clause 25 of Instruction No. 162n):

• Statements of issuance of material assets for the needs of the institution (f. 0504210);
• Act on write-off of inventories (f. 0504230);
• Act on the write-off of soft and household equipment (f. 0504143).

Clothes can be supplied centrally or decentralized. We wrote about the peculiarities of obtaining material assets by institutions of law enforcement ministries and departments in the order of centralized supply in one of the recent issues<3>.

<3>See the article by L. Salina “Receipt of material assets by institutions of law enforcement ministries and departments in the order of centralized supply”, 2011, No. 8.

Let's look at the acquisition of clothing using examples.

Example 1. The superior organization (customer) entered into an agreement for the supply of clothing in the amount of 600,000 rubles; in accordance with the agreement, an advance payment of 30% (180,000 rubles) was transferred to the supplier; delivery to the customer’s warehouse is included in the cost of the order. One of the institutions subordinate to the customer received items of clothing worth 100,000 rubles from him.

In practice, there may be cases when the customer pays for the clothing, and the supplier ships it directly to the institution, bypassing the customer’s warehouse.

Example 2. Let’s use the conditions of example 1 and assume that the contract provided for the delivery of clothing property to a subordinate institution, bypassing the customer’s warehouse, but the property arrived at the institution before all the necessary documentation.

In the accounting of the customer and the institution, these transactions should be reflected in the following entries:

Example 3. The superior organization allowed the institution to purchase items of clothing property using funds from income-generating activities in the amount of 25,000 rubles, the contract provides for an advance payment of 30% (7,500 rubles). The property is intended for use in VAT-free transactions.

In budget accounting, these transactions will be reflected as follows:

According to paragraph 26 of Instruction No. 162n, the write-off of clothing property from accounting is carried out by writing: Debit account 0 402 21 272 “Exposure of material inventories” Credit account 0 105 35 440 “Decrease in the cost of soft inventory - other movable property of the institution.”

The procedure for providing clothing in the institutions of the Ministry of Internal Affairs, the Ministry of Emergency Situations, the Federal Penitentiary Service

The institutions of the Ministry of Internal Affairs, the Ministry of Emergency Situations, and the Federal Penitentiary Service are specially combined under one heading, since the provision of clothing to their employees who have special ranks of internal service is carried out in accordance with Decree of the Government of the Russian Federation of December 22, 2006 N 789 “On uniforms, insignia and standards for the supply of clothing property of employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief, institutions and bodies of the penal system with special ranks of internal service" (hereinafter referred to as Decree of the Government of the Russian Federation N 789) . In particular, Appendix 3 to this Resolution contains the General Provisions for Provision of Clothing Property for Employees (hereinafter referred to as General Provisions No. 789). Let us consider them before directly moving on to the consideration of the provision of clothing property in a single department, taking into account the departmental documents that were adopted for the implementation of the Decree of the Government of the Russian Federation N 789.

General provisions. According to clause 2 of General Provisions N 789, clothing provision for employees includes a set of measures to determine the need for property and technical means of clothing service, supplying them, their development, procurement, maintenance, use (wear (operation), consumption), modernization, repair and disposal (sales) and a set of measures for bath and laundry services, as well as management of the activities of the clothing service on special issues.

The functions of supplying clothing property are carried out by the clothing service, which means logistics and economic support units created in the Department of Internal Affairs, the State Fire Service of the Ministry of Emergency Situations, institutions and bodies of the penal system.

Clothing property includes items of clothing, special clothing, shoes and equipment, protective clothing, shoulder straps, insignia, bedding and accessories, special and sanitary equipment, tents, tarpaulins, soft containers, sports and mountaineering equipment, fabrics and materials for individual tailoring of clothing items, consumables (clause 4 of General Provisions N 789).

For timely and uninterrupted supply of clothing to employees, the following is created:

• carryover stocks of clothing - when switching to wearing a uniform for the summer or winter season, for adjusting finished items of clothing (clause 6 of General Provisions No. 789);
• insurance stocks of clothing property - for employees serving in units stationed in the Far North and equivalent areas, in high mountain areas (at an altitude of 1500 m and above sea level) and abroad of the Russian Federation (clause 7 of General Provisions No. 789 ).

For your information. The property of the clothing service is federal property and is under the operational management or economic control of the federal executive authorities, which provide for the service of employees (clause 10 of General Provisions No. 789).

Clothing property is divided into (clause 11 of General Provisions No. 789):

• personal property - items of clothing issued to employees for possession and free permanent personal use;
• inventory property - items of clothing property issued to employees for possession and free temporary use.

The period of wearing (operation) of an item of clothing property is the period established by the supply norm for the period of time during which the item of clothing property must be in the use of the employee (clause 13 of General Provisions No. 789).

In particular, the periods for wearing items of clothing are calculated:

• for employees - from the day they were assigned the first special rank of internal service;
• for cadets or students of educational institutions of vocational education - from the date of enrollment in the educational institution of vocational education;
• for persons of senior command - from the date of assignment of the special rank of major general of the internal service.

The period for wearing (operating) items of inventory property is calculated from the date of their actual delivery for wearing (operating) (clause 16 of General Provisions No. 789).

The time it is stored in a warehouse is not counted towards the wearing period of clothing (clause 17 of General Provisions No. 789).

The period of wearing (operation) of inventory items used by employees during the summer or winter season is counted for one year (clause 18 of General Provisions No. 789).

The expiration of the established periods for wearing (operating) items of inventory property is not a basis for their write-off if they are suitable for further wearing (operating).

For your information. Women on maternity leave are not given items of clothing. For this period, the terms for wearing items of personal property received by women are extended (clause 21 of General Provisions No. 789).

According to clause 22 of General Provisions No. 789, shoulder straps, as well as insignia for special ranks and functional purposes, belonging to federal executive authorities, which provide for the service of employees, which are clothing for personal use, are issued simultaneously with the issuance of items of clothing on which their wearing is provided for the period of wearing these items of clothing.

When employees are assigned special ranks of senior and senior command staff of the internal service, they are issued shoulder straps with insignia for the special rank and functional purpose, corresponding to the assigned special ranks, for items of uniform, the wearing period of which has not expired and which are used by these employees.

Clothing property is transferred to employees for possession and free use from the moment of its receipt.

The following are subject to return or reimbursement (clause 24 of General Provisions No. 789):

• clothing for personal use issued to employees, the wearing period of which has not expired, upon their dismissal for violation of the terms of the contract, as well as on the grounds provided for in paragraphs “k”, “l”, “m” of Art. 58 of the Regulations on service in the internal affairs bodies of the Russian Federation, approved by Resolution of the Supreme Council of the Russian Federation dated December 23, 1992 N 4202-1 (hereinafter referred to as the Regulations on service in the internal affairs bodies of the Russian Federation);
• inventory property.

The procedure for the further use of the handed over clothing property is determined by the federal executive authorities, which provide for the service of employees.

Personal property of employees dismissed for violation of the terms of the contract, unsuitable for use for its intended purpose, and also on the grounds provided for in paragraphs “k”, “l”, “m” of Art. 58 of the Regulations on service in the Department of Internal Affairs of the Russian Federation, the wearing period of which has not expired.

Personal property issued to employees becomes their property upon expiration of its wear period (clause 26 of General Provisions No. 789).

In the event of death (death) of employees, they are declared missing or declared dead, the personal property issued to them cannot be returned.

Personal property required by supply standards that was not issued to employees or not received by them during the period of time during which it should have been in possession and free use, becomes the property of these employees from the moment of receipt of this property.

According to paragraphs 27, 28 of General Provisions No. 789, in the event of loss or damage to clothing property (personal use, inventory property) in the performance of official duties or during natural disasters, as well as when hidden defects are detected, new items of clothing property of the same name are issued, provided supply standards for them, based on internal inspection materials. The wearing period for newly issued items is calculated from the date of their issue.

Damage to property means a change in its quality condition, resulting in the impossibility of further use for its intended purpose.

Employees dismissed from service with the right to wear uniforms and insignia can purchase them at their own expense (clause 29 of General Provisions No. 789).

When issuing individual items of clothing to employees, the areas in which they serve are taken into account (clause 30 of General Provisions No. 789).

Clothing provision in the Ministry of Internal Affairs system. In internal affairs bodies, the provision of clothing is carried out in accordance with the Rules for the application of standards for the supply of clothing to police officers with special ranks, approved by Order of the Ministry of Internal Affairs of Russia dated December 30, 2007 N 1250 (hereinafter referred to as employees, Order of the Ministry of Internal Affairs of Russia N 1250, Rules N 1250).

In particular, clause 2 of Order of the Ministry of Internal Affairs of Russia N 1250 establishes that the standards for carry-over and insurance stocks of clothing property to provide for employees are set at up to 40 and 90% of their annual expenses, respectively.

For the heads of divisions of the central apparatus of the Ministry of Internal Affairs, divisions directly subordinate to the Ministry of Internal Affairs, heads of the main departments of the Ministry of Internal Affairs for federal districts, ministers of internal affairs, heads of main departments and departments of internal affairs for the constituent entities of the Russian Federation, heads of internal affairs departments for railway, water and air transport, departments ( departments) of internal affairs in closed territories and sensitive facilities, departments of material and technical supply, educational, research, medical and preventive institutions of the internal affairs bodies of the Russian Federation are assigned responsibilities according to (clause 3 of Order of the Ministry of Internal Affairs of Russia N 1250):

• the issuance of new-style clothing items to employees as they are received from industry and only after the existing stocks of clothing items of the previous type have been completely used up. In this case, it is necessary to strictly observe the mandatory rules for anthropometric measurement of personnel, adjust uniforms, as well as branding inventory property when issuing it from warehouses;
• ensuring compliance of mass-produced clothing items intended to supply employees with the requirements of regulatory and technical documentation approved by the DT of the Ministry of Internal Affairs;
• organization in the service training system of studying by employees and federal government civil servants of rear units of the Decree of the Government of the Russian Federation N 789 and Order of the Ministry of Internal Affairs of Russia N 1250.

According to clause 1 of Rules No. 1250, employees should be supplied with clothing in accordance with the Supply Standards approved by Decree of the Government of the Russian Federation No. 789.

Security is provided in the following order (clause 2 of Rules No. 1250):

1. Employees are provided with newly introduced items of clothing (woolen jumpers, capes) as they are received from industry. The wear period is calculated from the day they are issued for use;
2. items of clothing previously issued for a fee in accordance with the Standards for the supply of clothing property, approved by Decree of the Government of the Russian Federation of July 17, 1995 N 720 “On approval of the Regulations on the provision of clothing to employees of internal affairs bodies of the Russian Federation and the standards for the supply of clothing to persons of command and rank and file of internal affairs bodies of the Russian Federation, having special ranks of internal service" - as they are received from industry. The wearing period is calculated from the date of issue for use;
3. identical with the previously existing Standards for the supply of items of clothing property - at the end of the wearing period of previously issued items of the same name;
4. newly introduced items of clothing property specified in Appendix 3 to Rules No. 1250 - upon expiration of the wearing period of previously issued similar items.

In order to avoid mixing items of uniform in accordance with the current Supply Standards with items of uniform received by employees in accordance with previously existing Supply Standards, early initial issuance of individual items of uniform of a new type is allowed, taking into account the wearing period of previously issued items of the same name or similar items of clothing.

For your information. Police officers are allowed to wear uniforms of police officers until the Government of the Russian Federation approves samples of uniforms for police officers and sets deadlines for providing the appropriate clothing (Clause 7, Article 54 of the Federal Law of 02/07/2011 N 3-FZ “On the Police”).

Clothing provision in the Ministry of Emergency Situations system. The procedure for providing clothing to employees of the State Fire Service of the Ministry of Emergency Situations of the Russian Federation was approved by Order of the Ministry of Emergency Situations of Russia dated October 22, 2007 N 553 (hereinafter referred to as the Order of the Ministry of Emergency Situations of Russia N 553).

According to clause 1 of the Order of the Ministry of Emergency Situations of Russia N 553, employees of the State Fire Service of the Ministry of Emergency Situations (hereinafter referred to as employees) with special ranks of internal service, cadets and students of educational institutions of vocational education are provided with ready-made items of clothing in accordance with the Standards for the supply of clothing property, determined by Decree of the Government of the Russian Federation N 789 .

For your information. Order of the Ministry of Emergency Situations of Russia dated November 15, 2010 N 567 for two years (2011, 2012) approved the Temporary standard for the supply of clothing for personal use to certain categories of employees of the State Fire Service with special ranks of internal service.

Employees may be issued clothing property in exchange for the clothing property for personal use that is due for issuance under the Supply Standard, but has not previously been received by them, the cost of which does not exceed the cost of the items of clothing property being replaced (clause 2 of the Procedure of the Ministry of Emergency Situations of Russia N 553).

Items of clothing returned by employees dismissed for violating the terms of the contract, as well as on the grounds provided for in paragraphs “k”, “l”, “m” of Art. 58 The provisions on service in the Department of Internal Affairs of the Russian Federation are implemented in the manner established by Order of the Ministry of Emergency Situations of Russia dated August 20, 2008 N 485 “On the release and sale of movable property under the operational management of the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Consequence Elimination natural disasters" (clause 3 of the Russian Ministry of Emergency Situations Procedure No. 553).

Inventory property is issued for temporary use (clause 4 of the Procedure of the Ministry of Emergency Situations of Russia N 553).

Inventory property includes: warm clothes, bedding, firefighter combat clothing, camp and special tents, special clothing, sanitary and sports equipment.

The procedure for using inventory property is determined by the head of the unit.

Warm clothes are not assigned to employees. The order and time of wearing them are established by the head of the unit. At the end of the winter season, warm items are removed from the departments, sorted, repaired, dry-cleaned, and delivered to a clothing warehouse.

Clothing provision in the penal system. The procedure for providing clothing for employees of institutions and bodies of the penal system was approved by Order of the Ministry of Justice of Russia dated July 13, 2007 N 143 (hereinafter referred to as Order of the Ministry of Justice of Russia N 143, Procedure N 143). Paragraph 2 of this Order establishes that carry-over and insurance stocks of clothing property contained in institutions and bodies of the penal system are created at the expense of funds allocated within the framework of the state defense order for clothing property and amount to:

• to provide for private and commanding personnel with special ranks of internal service - in the amount of up to 30% of the average annual expenditure of this property;
• to provide private and command personnel with special ranks of internal service from among the variable composition of educational institutions of vocational education - in the amount of up to 10% of the annual need for this property.

In accordance with clause 1 of Order No. 143, clothing property is released to employees of institutions and bodies of the penal system (hereinafter referred to as employees) according to supply standards approved in the manner established by current legislation.

In addition, clause 1 of Order of the Ministry of Justice of Russia N 143 defines:

• Standards for the supply of special clothing to employees, materials for repairing clothing of cadets of educational institutions of vocational education, clothing and sanitary equipment of sanatorium-resort institutions of the penal system, agreed with the Ministry of Economic Development (Appendix 3);
• Service life of tents in institutions and bodies of the penal system (Appendix 4).

Same-name (similar) items of clothing intended for issuance to employees according to the standards for the supply of clothing and the standards for the supply of special clothing are issued according to the standard that establishes the shortest wear period (clause 2 of Procedure No. 143).

By decision of the Federal Penitentiary Service, supplies of clothing property are carried out in a centralized and decentralized manner to the payroll of institutions and bodies of the penal system, taking into account the reserves established by the Ministry of Justice (clause 3 of Procedure No. 143).

For your information. Certain items of clothing property can be purchased directly by institutions and bodies of the penal system at the expense of extra-budgetary funds (clause 3 of Order No. 143).

According to clause 4 of Order No. 143, purchases of clothing items are carried out in strict accordance with current legislation.

Government contracts (agreements) are concluded based on the volumes provided for in the state defense order.

Employees seconded to representative and executive bodies of state power and organizations with retention in the personnel of the penal system are provided with clothing at their previous place of service (clause 6 of Procedure No. 143).

In accordance with paragraph 7 of Order No. 143, clothing for personal use is issued to employees of middle, senior and senior management in finished form or manufactured in an atelier (workshop) according to individual orders.

Clothing property for employees holding positions of junior enlisted personnel and commanding officers is issued in finished form. In cases where it is not possible to select individual items by height or size, they are adjusted or sewn in an atelier (workshop).

According to paragraph 8 of Order No. 143, simultaneously with the issuance of items of clothing, employees are issued shoulder straps, sleeve insignia and insignia intended for wearing with the issued items of clothing.

When employees are assigned special ranks of senior management, they are issued shoulder straps for uniform items corresponding to the assigned rank, regardless of the timing of the issuance of these items of clothing. When assigning the next special ranks of junior, middle and senior command staff, the prescribed insignia are issued.

For a sheepskin coat whose wear period has expired, one pair of shoulder straps is issued in addition to the norm.

For your information. Employees are allowed to issue, at their request, instead of some items of clothing for personal use, others from among those provided for by the supply norm, within the limits of the cost of the items being replaced. At the same time, the item that is to be issued according to the supply norm is entered into the personal property registration card (clause 9 of Order No. 143).

Employees transferred to a unit for which other standards for the supply of clothing property have been established are provided with items of clothing property according to these standards after the expiration of the wearing period for items received according to the supply standards in force at the previous place of duty.

The inventory property is handed over to the warehouse of the institution or body of the penal system at the previous place of service (clause 11 of Procedure No. 143).

In the event of re-certification of employees, they are issued clothing that corresponds to the new special rank, with the periods of wearing of previously issued similar items taken into account (clause 12 of Procedure No. 143).

The issuance of personal property to female employees for the period of maternity leave granted to them without remuneration is suspended. At the end of the specified leave, items of clothing previously issued to them are counted towards security for the remaining period of wear. If it is impossible to use items of clothing property issued before the holiday, they are replaced free of charge, with the periods of wearing previously issued similar items taken into account (clause 13 of Procedure No. 143).

Cadets who were awarded the first special rank of middle command in the last year of training are provided with clothing according to the cadet supply standard until graduation from the educational institution. At the same time, they are given shoulder straps corresponding to the assigned special rank (clause 14 of Order No. 143).

Property that is subject to return or reimbursement, as well as non-returnable property in penal institutions, is similar to that listed in clause 24 of General Provisions No. 789.

According to paragraph 17 of Order No. 143, in the event of the death of an employee, hospital shoes (slippers), socks, a pillowcase and two sheets are provided for his burial, if necessary. Inventory property registered with the deceased is subject to delivery to the warehouse of the institution or body of the penal system.

The procedure for providing clothing in FSKN institutions

The Federal Drug Control Service is not included in the List of federal authorities in which military and equivalent service is established, approved by Order of the Ministry of Health and Social Development of Russia dated December 20, 2004 N 317. But clothing provision is also provided for employees of drug control agencies. Since there are representatives of this department among our readers, let’s consider how its institutions resolve the issue of clothing provision for employees.

General provisions. The procedure for providing clothing for employees of the Federal Drug Control Service, territorial bodies of the Federal Drug Control Service, and organizations of the Federal Drug Control Service (hereinafter referred to as drug control authorities) was approved by Order of the Federal Drug Control Service of Russia dated February 11, 2005 N 37 (hereinafter referred to as the Order of the Federal Drug Control Service of Russia N 37).

According to clause 3 of the Procedure of the Federal Drug Control Service of Russia No. 37, clothing property is understood as:

• uniform (Appendix 1 to the Procedure of the Federal Drug Control Service of Russia No. 37);
• insignia for special ranks (Appendix 2 to the Procedure of the Federal Drug Control Service of Russia No. 37);
• special clothing and footwear, warm clothes, bedding, equipment, detergents, camp and special tents, sports equipment and equipment, sanitary equipment of medical and sanatorium institutions.

When supplying employees with clothing, it is necessary to take into account the climatic conditions of the areas (Appendix 4 to the Procedure of the Federal Drug Control Service of Russia No. 37).

The standards for the supply of clothing allowances determine the number of items supplied per employee (in FSKN organizations - per one staff bed) or per unit of drug control authorities, and the terms of their wearing (operation) (clause 5 of the FSKN Procedure of Russia No. 37).

The period of wear (use) of items of clothing is the shortest period of time established by supply standards during which the item is in use. The time an item of clothing is stored in a warehouse during its wear (use) period is not counted. For seasonal items of clothing, the period of wear (use) during one season is counted as one year (clause 6 of the Procedure of the Federal Drug Control Service of Russia No. 37).

According to clause 7 of the Federal Drug Control Service of Russia Procedure No. 37, material property by right of use is divided into property:

• personal use. Distributed according to Supply Standards 1 - 4 (Appendix 3 to the Procedure of the Federal Drug Control Service of Russia No. 37);
• inventory Dispensed according to Supply Standard 5 (Appendix 3 to the Procedure of the Federal Drug Control Service of Russia No. 37).

The period of wearing (operation) of items of clothing for personal use is calculated from the date the employee has the right to receive a particular item. The issuance of a similar new item is made after the expiration of the wearing period of the previously received one.

Inventory property is the property of drug control authorities and is issued only for temporary use. The period of its wearing (use) is calculated from the date of actual delivery of the items to the employee.

For your information. Clothing property if lost by an employee is not subject to compensation, with the exception of loss for a reason related to the performance of his official or civil duty. The basis for issuing new property is the conclusion of an internal inspection. The period of wearing (operation) of newly issued items of clothing is calculated from the date of their issue (clause 10 of the Procedure of the Federal Drug Control Service of Russia No. 37).

In addition, clothing property is divided into three categories based on its quality condition (clause 11 of FSKN Procedure No. 37):

1. New (not previously worn) property.
2. Personal property carried; inventory property (located in storage or in warehouses), suitable for use, regardless of whether the wear period established for this property has expired or not.
3. Inventory property that is unsuitable for further use for its intended purpose, the wear (operation) period of which has expired, is subject to write-off in the prescribed manner.

• from the first category to the second - on the basis of distribution sheets and invoices for the issuance of property;
• from the second category to the third - on the basis of acts of the established form for writing off material assets.

Insignia for special ranks are issued to employees simultaneously with the issuance of uniform items that require the wearing of these insignia. In addition, when an employee is assigned a special rank (junior police lieutenant, police lieutenant, police major, police lieutenant colonel, police major general, police lieutenant general, police colonel general, police general), shoulder straps are issued for uniform items, the wearing period of which by the time the special rank was awarded (clause 22 of the Procedure of the Federal Drug Control Service of Russia No. 37).

At the request of employees, it is permitted to replace some items of clothing with others provided for by supply standards, within the limits of the cost of the items being replaced. In this case, it is necessary to take into account the availability of clothing stocks in the warehouse, the procedure and timing of their replenishment in the current year (clause 23 of the Procedure of the Federal Drug Control Service of Russia No. 37).

The procedure for providing property. Clothing property is procured centrally. Some items of clothing that are not included in the state defense order can be purchased locally (clause 14 of the Federal Drug Control Service of Russia Procedure No. 37).

The supply of items of clothing property is carried out under government contracts (agreements) concluded by the Federal Drug Control Service in the prescribed manner, in accordance with the volumes provided for in the state defense order approved by the Government of the Russian Federation (clause 15 of the Federal Drug Control Service of Russia Procedure No. 37).

The calculation of the need for clothing property for drug control agencies is carried out based on the payroll number of employees in accordance with established supply standards (clause 16 of the Procedure of the Federal Drug Control Service of Russia No. 37).

Clothing support for territorial bodies (organizations) of the Federal Drug Control Service is carried out by the logistics support units of these bodies and the logistics support department of the Logistics Support Department of the Federal Drug Control Service, which are entrusted with:

a) determining the need, requesting and receiving the required property;

b) organization of accounting and storage of clothing property;

c) timely and complete provision of employees with clothing;

d) compliance with the legality of expenditure and use of property;

e) organization of individual tailoring of uniforms and decentralized procurement of individual items of clothing within the limits of funds allocated for these purposes;

f) timely submission of established reports.

Reclamation of material property by territorial bodies (organizations) of the Federal Drug Control Service is carried out according to application reports submitted to the logistics department of the Logistics Support Department of the Federal Drug Control Service (clause 18 of the Procedure of the Federal Drug Control Service of Russia No. 37).

The application report is drawn up by the logistics department of the territorial body (organization) of the Federal Drug Control Service in two copies and approved by the head of the corresponding territorial body (organization) of the Federal Drug Control Service. The first copy of the application report is sent to the logistics department of the Logistics Support Department of the Federal Drug Control Service.

Employees with special ranks of senior management are provided with clothing by the Logistics Support Department of the Federal Drug Control Service.

The basis for enrollment in clothing provision for employees at a new duty station is a clothing certificate (Form 4-item of Appendix 5 to the Procedure of the Federal Drug Control Service of Russia No. 37) and an order from the drug control authority on the appointment of an employee to the position.

Features of clothing provision for drug control officers. According to clause 27 of the Federal Drug Control Service of Russia Procedure No. 37, when an employee is transferred from one drug control agency to another, he is given the required clothing for personal use at his previous place of service, and the inventory property he has is handed over to a warehouse. The departing employee, based on the data from the card for recording personal material assets (form 3-things of Appendix 5 to the Procedure of the Federal Drug Control Service of Russia No. 37), is issued a certificate for clothing property (form 4-things of Appendix 5 to the Procedure of the Federal Drug Control Service of Russia No. 37).

The list of units of the drug control authorities carrying out operational investigative activities, and the positions of employees of these units, who need to purchase civilian clothes and shoes to perform their official duties, are approved by order of the Federal Drug Control Service.

Write-off of property. Clothing property that has served the established wear period and has fallen into disrepair is subject to write-off in the prescribed manner. The actual expiration of the wearing (operation) period of inventory items of clothing cannot serve as a basis for their write-off if their quality is suitable for further use for their intended purpose (clauses 29, 30 of the Federal Drug Control Service of Russia Procedure No. 37).

Features of keeping records of clothing property in the logistics departments of drug control authorities. All clothing is subject to accounting in the logistics departments of the territorial bodies of the Federal Drug Control Service, the logistics department of the Logistics Department of the Federal Drug Control Service (hereinafter referred to as the logistics control divisions), regardless of the sources of receipt and methods of its acquisition. Accounting is carried out in quantitative terms (clauses 31, 32 of the Federal Drug Control Service of Russia Procedure No. 37). Responsibility for the correct execution, maintenance and storage of accounting documents lies with the head of the logistics department together with the person keeping records (clause 33 of the Procedure of the Federal Drug Control Service of Russia No. 37).

When accepting clothing property, the territorial body (organization) of the Federal Drug Control Service is obliged to send to the department of material and technical support of the Department of Logistics Support of the Federal Drug Control Service a confirmation of the receipt of material assets, and if the actual quantity and quality of material assets do not correspond to the data of the accompanying documents, as well as in their absence - acts of acceptance of the established forms (clause 35 of the Federal Drug Control Service of Russia Procedure No. 37).

The basis for the release of clothing property are (clause 36 of the Procedure of the Federal Drug Control Service of Russia No. 37):

• from the warehouses of the Logistics Support Department of the Logistics Support Department of the Federal Drug Control Service - orders, invoices and distribution sheets issued by the Logistics Support Department of the Logistics Support Department of the Federal Drug Control Service;
• from warehouses of logistics units of territorial bodies (organizations) of the Federal Drug Control Service - invoices and distribution sheets issued by their logistics units.

Clothing property issued to employees is written off from the warehouse register as a direct expense (with the exception of inventory property) and is recorded in the cards for accounting for material assets for personal use (form 6-items of Appendix 5 to the Procedure of the Federal Drug Control Service of Russia No. 37).

The delivery of inventory items to the warehouse by employees is documented with invoices, and in case of mass delivery - with delivery sheets.

When issuing a large number of incoming and outgoing documents during the day, entries in books and accounting cards are allowed to be made according to summary statements. Consolidated statements are compiled in one copy separately for income and expense documents and signed by the person keeping records (clause 39 of the Federal Drug Control Service of Russia Procedure No. 37).

The transfer of clothing property from one drug control agency to another, as well as the delivery of property to the warehouses of the logistics department of the Logistics Support Department of the Federal Drug Control Service are carried out according to orders or invoices as directed by the department (clause 40 of the Procedure of the Federal Drug Control Service of Russia No. 37).

Individual tailoring of uniforms

According to clause 3 of the Government of the Russian Federation No. 789<1>, clause 21 of the Procedure of the Federal Drug Control Service of Russia N 37, clause 7 of the Order of the Ministry of Justice of Russia N 143<2>employees of the Department of Internal Affairs, State Fire Service of the Ministry of Emergency Situations, institutions and bodies of the penal system, drug control are allowed to produce clothing for personal use in ateliers (workshops) according to individual orders.

<1>Decree of the Government of the Russian Federation of December 22, 2006 N 789 “On the uniform, insignia and standards for supplying clothing to employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Disaster Relief, institutions and bodies penal system, having special ranks of internal service."
<2>Order of the Ministry of Justice of Russia dated July 13, 2007 N 143 “On provision of clothing to employees of institutions and bodies of the penal system” (together with the Procedure for provision of clothing to employees of institutions and bodies of the penal system).

Ministry of Emergency Situations. The procedure for individual tailoring of uniforms for employees of the State Fire Service of the Ministry of Emergency Situations is approved by Order of the Ministry of Emergency Situations of Russia dated January 15, 2008 N 11 (hereinafter referred to as the Order of the Ministry of Emergency Situations of Russia N 11). According to clause 2 of this Procedure, the tailoring of uniforms provided for by supply standards is made from fabrics purchased centrally for these purposes, within the allocated limits of budget obligations.

By virtue of clause 3 of the Procedure of the Ministry of Emergency Situations of Russia N 11, tailoring of uniforms is carried out at enterprises and in ateliers (workshops) of other federal executive authorities, as well as at consumer service enterprises (hereinafter referred to as ateliers) on the basis of contracts concluded in accordance with the legislation of the Russian Federation on placing orders for the supply of goods, performance of work, provision of services for state and municipal needs.

When organizing the sewing of uniforms, the clothing service is obliged to:

1. determine the need for tailoring uniforms for employees and coordinate with the contracting authority. Calculate quantities and determine the range of materials to be transferred to the studio;
2. provide the studio with technical documentation and consumption standards for top and lining materials per unit of product;
3. provide the studio with the necessary amount of materials for individual tailoring of uniforms. Donate top materials, lining, cloth, shoulder straps, emblems, cockades, insignia and buttons to the atelier for free. At the same time, the cost of other materials and accessories is included in the cost of tailoring uniforms for individual orders;
4. keep records of material assets transferred to the studio, strictly by type: fabrics - by article, color and cost; shoulder straps, buttonholes, emblems, cockades, stars, buttons - in assortment and at cost.

Materials are written off as expenses based on the studio's monthly report on the actual consumption of materials in the reporting month for completed orders.

In cases where the actual consumption of materials for an order exceeds the norm established for a given height and size, or is not provided for by the size scale, the deviation is formalized in a joint report with the studio indicating the reason for the excess consumption of materials.

Insignia and accessories are written off as expenses according to established standards and in the assortment specified in the orders;

1. draw up and issue orders to employees for sewing uniforms required for issue (they are valid for three months from the date of issue).

Warrants for sewing are issued quarterly, but they can be issued two months before the right to receive clothing becomes available. The issuance of a warrant for sewing uniforms in the clothing service is recorded in the card for recording personal equipment, reflecting the provision of uniforms to the employee by name and wearing period.

Payment for the cost of tailoring is made by the financial division of the territorial body or organization of the Ministry of Emergency Situations, where employees are provided with clothing (clause 10 of the Procedure of the Ministry of Emergency Situations of Russia No. 11).

Tailoring of uniforms in an atelier according to orders is paid for by bank transfer by transferring funds from the current (budget) account of a territorial body or an organization of the Ministry of Emergency Situations to the settlement account of the atelier. The basis for payment for work performed is an invoice issued for payment from the studio with the attachment of supporting documents for each completed order (clause 11 of the Procedure of the Ministry of Emergency Situations of Russia No. 11).

Ministry of Internal Affairs. The specifics of individual tailoring of uniforms for police officers and military personnel of the internal troops of the Ministry of Internal Affairs are defined in the Regulations approved by Order of the Ministry of Internal Affairs of Russia dated June 14, 2000 N 647 (hereinafter referred to as Regulations of the Ministry of Internal Affairs N 647). In particular, institutions of the Ministry of Internal Affairs, when organizing the tailoring of uniforms according to individual orders, are obliged (clause 5 of the Regulations of the Ministry of Internal Affairs No. 647):

1. Determine the need for sewing uniforms for the coming year, taking into account the deadlines for the provision of uniform items to commanding personnel and officers. Approve this need in the district department of logistics and military supply of the Ministry of Internal Affairs. Calculate quantities and determine the range of customer-supplied materials to be transferred to the studio.
2. Conduct competitive selection of enterprises, studios (workshops) not included in the Ministry of Internal Affairs system for the right to individually tailor uniforms in accordance with the procedure established by legislative and other regulatory legal acts of the Russian Federation, regulatory legal acts of the Ministry of Internal Affairs.
3. Timely provide the studio with technical documentation and the current Ministry of Internal Affairs standards for the consumption of top and lining materials per unit of product. The norms for fabric consumption for individual tailoring of uniforms are given in Appendix No. 2 to the Regulations of the Ministry of Internal Affairs of Russia No. 647.
4. Timely provide the atelier with the necessary amount of customer-supplied materials for sewing uniforms according to individual orders.
5. Submit price protocols with calculation and reference materials for individual tailoring of uniforms to the Ministry of Internal Affairs for approval. Conclude contracts with the studio for tailoring uniforms.
6. Draw up and issue warrants to commanding staff and officers (Appendix No. 1 to the Regulations of the Ministry of Internal Affairs of Russia No. 647) for sewing required items of uniform.
7. Monitor the timely and high-quality tailoring of uniforms, compliance with technical specifications, correct and economical use of fabrics and applied materials.
8. Keep records of customer-supplied materials supplied to the studio. Receive a monthly report from the studio on the consumption of these materials.

According to clause 6 of the Regulations of the Ministry of Internal Affairs of Russia N 647, the issuance of orders for tailoring is carried out quarterly, and they are allowed to be issued two months before the due date. The specified warrants are issued only by the clothing support department of the institution, which maintains individual records of issued uniforms, and are issued to commanding staff and officers against a receipt for a copy of the warrant. Warrants can be sent to the units of the Ministry of Internal Affairs, the Main Internal Affairs Directorate, and the Internal Affairs Directorate of the constituent entities of the Russian Federation on a distribution sheet and issued against signature on this sheet (clause 7 of the Regulations of the Ministry of Internal Affairs of Russia No. 647). The issuance of a warrant for sewing uniforms by the clothing supply department is immediately recorded in the reinforcement card, indicating the order number and the date the uniform was ordered.

The right to tailor under an issued warrant is retained for six months from the date the uniform is ordered to be issued. If an employee fails to appear within a month from the moment of issuing an order for sewing uniforms, the period of wearing it is calculated from the moment of the actual order in the studio (clause 9 of the Regulations of the Ministry of Internal Affairs of Russia N 647).

In accordance with clause 25 of the Regulations of the Ministry of Internal Affairs of Russia N 647, payment for the cost of sewing uniform items is made by the financial division of the institution in which employees are provided with clothing.

The cost of tailoring is paid by bank transfer by transferring funds from the current (budget) account of the institution to the bank account of the atelier. The basis for payment for work performed is the studio's invoice issued for payment with the first copies of receipts for each completed order and a report on the consumption of materials, insignia and accessories attached to it (clause 26 of the Regulations of the Ministry of Internal Affairs of Russia N 647). If the uniform is made from material provided by the employee, tailoring services are paid from his cash. In this case, reimbursement to the employee for the cost of tailoring (within the prices established by the Ministry of Internal Affairs) is made by the institution on the basis of the atelier’s receipt for payment and receipt of the order.

Example. According to the contract concluded with the studio for the provision of services for individual tailoring of uniforms to employees, an act of transfer of materials such as tops, linings, shoulder straps, emblems, cockades, insignia, buttons, for a total cost of 300,000 rubles, was drawn up. The atelier submitted a report to the institution, according to which 30 products were manufactured and materials were consumed in the amount of 150,000 rubles. Based on the atelier’s invoice, the cost of services provided amounted to 75,000 rubles.

In accordance with Instruction No. 162n<3>In accounting, these transactions will be reflected in the following entries:

Payment of monetary compensation instead of issuing items of property

According to the Decree of the Government of the Russian Federation N 339<4>Instead of the supply standards for items of clothing for personal use, monetary compensation may be paid to certain categories of employees who have special ranks of the internal police service, the Ministry of Emergency Situations, institutions and bodies of the penal system.

<4>Decree of the Government of the Russian Federation dated 05.05.2008 N 339 "On payments to certain categories of employees of the internal affairs bodies of the Russian Federation, the state fire service of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Disaster Relief, institutions and bodies of the penal system that have special rank of internal service, monetary compensation instead of what is required according to the supply standards for items of clothing for personal use."

In accordance with Order of the Ministry of Justice of Russia N 152<5>monetary compensation is paid:

• to employees according to the list of certain categories of employees of the penal system approved by the director of the Federal Penitentiary Service - in the amount of the cost of items of clothing for personal use;
• employees dismissed from institutions and bodies of the penal system, if there is a debt for items of clothing for personal use that were not received on the day of dismissal inclusive for reasons beyond their control. In particular, employees dismissed for violation of the terms of the service contract, as well as on the grounds provided for in paragraphs “k”, “l”, “m” of Art. 58 Regulations on service in the internal affairs bodies of the Russian Federation<6>, monetary compensation may be accrued (in proportion to the period of time from the onset of the right to receive clothing property until dismissal), which is counted towards the repayment of debt for failure to use the issued uniform within the established time limits, collected in accordance with the legislation of the Russian Federation.

According to Order of the Ministry of Internal Affairs of Russia N 218<7>monetary compensation is paid in the amounts specified in Appendix No. 2 to this document.

<7>Order of the Ministry of Internal Affairs of Russia dated March 6, 2007 N 218 “On the amount and procedure for paying monetary compensation instead of items of clothing property to certain categories of ordinary and commanding persons of the internal affairs bodies of the Russian Federation who have special ranks of police or justice.”

In accordance with Order of the Ministry of Emergency Situations of Russia N 600<8>Monetary compensation is paid with the permission of the head of the Ministry of Emergency Situations to dismissed employees of the State Fire Service of the Ministry of Emergency Situations who have special ranks of internal service, if there is a debt for items of clothing for personal use that were not received on the day of dismissal inclusive for reasons beyond their control. These employees may receive monetary compensation in the amount of the cost of items of clothing for personal use, established by the Government of the Russian Federation.

<8>Order of the Ministry of Emergency Situations of Russia dated October 6, 2008 N 600 “On approval of the Procedure for paying certain categories of employees of the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief of Monetary Compensation instead of the norms for the supply of items of clothing for personal use.”

Employees of the State Fire Service of the Ministry of Emergency Situations who are dismissed for violations of the terms of the service contract, as well as on the grounds provided for in clauses “k”, “l”, “m” of Art. 58 of the Regulations on Service in the Internal Affairs Bodies of the Russian Federation, for items of clothing property for personal use, required according to supply standards and not received by them by the day of dismissal, monetary compensation may be accrued (in proportion to the period of time from the onset of the right to receive clothing property until dismissal), which is counted when repaying debts for non-use of issued clothing for personal use within the established time limits, collected in accordance with the legislation of the Russian Federation.

Drug control officers also have the right to receive such compensation if they (clause 28 of the Procedure of the Federal Drug Control Service of Russia No. 37):

• seconded to federal government bodies, government bodies of constituent entities of the Russian Federation and organizations, and also carry out operational investigative activities, which, in order to perform official duties, need to purchase civilian clothing and footwear - in the amount of the cost of items of clothing;
• are dismissed from service in drug control authorities on the grounds provided for in paragraphs. 1 - 4, 5, 6 - 10 clause 142 of the Regulations on law enforcement service in the authorities for control over the circulation of narcotic drugs and psychotropic substances, approved by Decree of the President of the Russian Federation dated 06/05/2003 N 613, - in the amount of the cost of items of clothing for personal use, not issued on the day of dismissal.

For the payment of monetary compensation in exchange for material property, a certificate is drawn up in two copies (form 7-things of Appendix 5 to the Procedure of the Federal Drug Control Service of Russia No. 37), which is signed by the head of the logistics department of the drug control agency and the person responsible for keeping records. The first copy of the certificate is transferred accordingly to the financial unit of the territorial body (organization) of the Federal Drug Control Service, the financial and economic department of the Logistics Support Department of the Federal Drug Control Service for payment to the employee of funds, and the second copy remains in the logistics department of the drug control agency. Based on the specified certificate, the person responsible for maintaining records makes entries in the record card for personal materials (form 3-things of Appendix 5 to the Procedure of the Federal Drug Control Service of Russia No. 37) (clauses 41, 42 of the Procedure of the Federal Drug Control Service of Russia No. 37).

Budgetary accounting of payment of monetary compensation. In budget accounting, the accrual of the amount of monetary compensation is reflected by the following entry:

Debit accounts 0 401 20 212 "Expenses for other payments"

Account credit 0 302 12 730 "Increase in accounts payable for other payments."

The payment of this compensation in budget accounting is accompanied by the entry:

Account debit 0 302 12 830 "Reduction of accounts payable for other payments"

Account credit 0 201 34 610 "Retirement of funds from the institution's cash desk."

O. Zabolonkova

Magazine editor

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