Form 44 mz on nutrition form. Checking the organization of food in a medical institution

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Based on the results of the audit of the financial and economic activities of the institution, the control bodies of the founder indicated the following violations in the act:

In the article, the author commented on the violations identified during the inspection of the activities of the medical institution.

Article 39 of the Federal Law of November 21, 2011 No. 323-FZ “On the Basics of Protecting the Health of Citizens in the Russian Federation” provides that clinical nutrition is an integral component of the treatment process and preventive measures, includes diets that have an established chemical composition, energy value , consist of certain products, including specialized medical nutrition products, subjected to appropriate technological processing. In a medical institution, within the framework of inpatient treatment, food for patients is organized. In this regard, the issues of purchasing, accounting, storing and writing off food products are an integral part of checking the financial and economic activities of medical institutions.

Organization of accounting in an institution

When organizing an accounting institution in an accounting institution, one should remember the general requirements established by clause 3 of Instruction No. 157n, according to which:

accounting of assets, liabilities, sources of financing of activities, operations that change them (facts of economic life), financial results is carried out by double entry on interconnected accounting accounts included in the working chart of accounts of the accounting entity;
accounting is maintained continuously on the assumption that the accounting entity will carry out its activities in the foreseeable future;
primary accounting documents are accepted for accounting, received as a result of internal control of the committed facts of economic life for the registration of the data contained in them in accounting registers, on the assumption of proper compilation of primary accounting documents on the committed facts of economic life by persons responsible for their execution;
accounting data and the reporting of accounting entities formed on their basis are formed taking into account the materiality of the facts of economic life that have had or may have an impact on the financial condition, cash flow or performance of the institution and took place between the reporting date and the date of signing the accounting (financial ) reporting for the reporting year (hereinafter - the event after the reporting date);
information in monetary terms on the state of assets, liabilities, other property, transactions that change them, and the financial results of these transactions (income, expenses, sources of financing the activities of an economic entity), reflected in the relevant accounts, including off-balance accounts, of the operating chart of accounts of the entity accounting, should be complete, taking into account the materiality of its impact on the economic (financial) decisions of the founders of the institution (interested users of information) and the materiality of the costs of its formation;
accounting information shall be reflected information that does not contain significant errors and distortions, allowing its users to rely on it as truthful. For the purposes of applying Instruction No. 157n, material information is recognized as information, the omission or distortion of which may affect the economic decision of the founders of the institution (users of information), adopted on the basis of accounting data and (or) accounting (financial) statements of the accounting entity.

The absence in the institution of primary accounting documents on the basis of which accounting entries are made, the execution of primary accounting documents in an improper way, the reflection in the primary accounting document of deliberately erroneous data, the discrepancy between actual data and accounting data - all this is a violation of clause 3 of Instruction No. 157n. Insignificant, at first glance, violation of the legislation of the Russian Federation on accounting leads to distortion of accounting data and the formation of unreliable reporting, and this is already the basis for bringing the chief accountant to administrative responsibility under Art. 15.15.6 of the Code of Administrative Offenses of the Russian Federation (decisions of the Kaliningrad Regional Court of September 30, 2015 No. 4A-393 / 2015, the Chelyabinsk Regional Court of September 21, 2015 No. 4a-15-672, the Volgograd Regional Court of November 25, 2014 No. 7a-1036 / 14, Decision Kargapolsky District Court dated January 20, 2015 No. 12-2 / 2015 (12-74 / 2014)).

violations of documentary registration of operations for the movement and write-off of food products in the institution;
violations of food storage conditions.

Acceptance of food products

All operations performed by the subject of accounting must be confirmed by primary accounting documents. Primary accounting documents are accepted for accounting if they are drawn up in accordance with unified forms approved by Order No. 52n.

If there is no unified form of the primary accounting document, the institution has the right to develop it independently and approve it in its accounting policy. The activities of health care institutions have their own characteristics, therefore, the documentation of individual operations, in particular, the movement of food products necessary for preparing food for patients who are in hospital, is established by departmental regulations, namely Order No. 330.

From the provisions of paragraph 1 of Procedure No. 330, it follows that in medical institutions where there is no position of a dietitian, nutrition is issued by a dietitian nurse under the supervision of a doctor responsible for clinical nutrition.

Accounting for diets is maintained by ward nurses who report daily to the senior nurse of the department the number of patients and their distribution by diet. On the basis of this information, the senior nurse of the department draws up a ration for the nutrition of patients in the form 1-84, which is signed by her, the head of the department and transferred to the catering unit by the dietary nurse (clause 3 of Procedure No. 330).

The dietary catering nurse, on the basis of information received from all departments, compiles summary information on the presence of patients on meals (form 22-MZ) in a medical institution, which is verified with the data of the admissions department and signed by it. Based on the summary information, the dietary nurse, with the participation of the head of production (chef) and the accountant under the guidance of a dietitian, draws up a menu layout in the form 44-MZ for feeding patients the next day.

The layout menu is compiled according to a consolidated seven-day menu, taking into account the average daily set of food products, approved daily by the head physician of the institution and signed by a dietitian, accountant and production manager (chef). In the layout menu, the dietary nurse puts down in the numerator the amount of food for preparing one serving of each dish, in the denominator the accountant (calculator) indicates the amount of food needed to prepare all servings of this dish.

Based on the final data of the 44-MZ form, a request is issued for the issuance of food products from the warehouse (from the storeroom) in accordance with the 45-MZ form in two copies.

The issuance of food rations to the departments is carried out in accordance with the form 23-MZ (leave statement for the departments of food rations for patients), which is filled in by the dietary nurse in one copy. When issuing breakfasts, lunches and dinners, branch employees sign for their receipt. The statement is signed by a dietary nurse and production manager (chef).

Buffet products (butter, bread, tea, salt, etc.) are issued to barmaids directly from the warehouse (from the pantry) at the request of form 45-MZ.

An additional extract (return) of products is made from the warehouse (from the pantry) (to the warehouse (to the pantry)) according to the invoice (requirement) of form 434. Food stuffs placed in the boiler are not subject to return.

Additional meals prescribed in the department for dietary rations are drawn up in two copies, signed by the attending physician, head of the department and approved by the head physician of the medical institution. One copy is transferred to the catering department, the other is stored in the medical history.

For each dish prepared in a medical institution, a layout card is drawn up in the form 1-85 in two copies: the first is kept by the accountant, the second is kept by the dietary nurse (on the back of the card, the technology for preparing the dish is described).

Based on the results of the control measures, a violation by the institution of the provisions of Procedure No. 330 was revealed, expressed as follows:

there was no summary information on the presence of patients on meals (form 22-MZ), and portions for the nutrition of patients (form 1-84);
the available layout cards (form 1-85) were made in an unspecified form, were not numbered, there was no prescribed cooking technology, the calculation of the chemical composition and calorie content was performed with errors;
the menu-requirement posted in the dispenser was not signed by the dietary nurse, the names of individual dishes were not indicated.

In our opinion, these violations can be challenged. The main document establishing the forms of primary accounting documents and accounting registers that state institutions are required to use is Order No. 52n. Institutions are required to apply the provisions of this document. It should be noted that:

the forms of documents provided for by Order No. 330 are not contained in Order No. 52n;
not all documents involved in the document flow for catering for patients according to the rules established by Procedure No. 330 are intended for making accounting entries, and therefore do not enter the accounting department of the institution;
according to some documents (for example, on the request for the issuance of food from the warehouse (from the pantry) form 45-MZ), which are contained in Procedure No. 330, a similar form was approved by Order No. 52n (menu-requirement for the issuance of food (f. 0504202) ).

We believe that institutions apply the provisions of Order No. 330 to the extent that they do not contradict Order No. 52n. Summary information on the presence of patients on meals (form 22-MZ), portions for the nutrition of patients (form 1-84), layout cards (form 1-85) are not provided by Order No. 52n. In this case, the institution must be guided by the provisions of Procedure No. 330. But instead of the invoice (requirement) of form 434, which, in accordance with paragraph 9 of Order No. 330, reflects the extract (return) of food from the warehouse (to the warehouse), the institution may well use demand-waybill (f. 0504204), the form of which is approved by Order No. 52n. Or, if the institution wants to use the invoice (requirement) of Form 434, it must compare the details of this document with the details of the invoice requirement (f. 0504204) and supplement the invoice form with the missing indicators. The situation is similar with the menu-requirement of form 44-MZ. Instead of this form, given in Order No. 330, the menu-requirement form for the issuance of food products (f. 0504202) can be used with the addition of the necessary details to it. As for the requirement for the issuance of food from the warehouse (from the pantry) of form 45-MZ, it has long lost its force, nevertheless, it is indicated in Procedure No. 0504202), the form of which is approved by Order No. 52n.

From the foregoing, it follows that the position of the inspectors in some matters of the application of the norms of Order No. 330 is disputable. An institution, having prescribed in its accounting policy the procedure for document management of catering in a medical institution, guided by Order No. 330 and Order No. 52n, can give a legal justification for its actions. Unfortunately, we do not have enough information to completely refute the claims of the inspectors regarding the violations we are considering. It is possible that the institution in the accounting policy offered alternative forms of 22-MZ, 1-84 and 1-85 documents.

As for the lack of a nutritionist's signature in the menu-requirement, it should be noted: if the form of the document provides for the presence of a nutritionist's signature, such a signature must be affixed. It is possible that at the time when the menu-requirement was posted, the institution did not have this doctor, and therefore his signature is not worth it. This violation can be easily corrected during the check by putting the signature of a dietitian in the menu-requirement, and in the absence of such a staff unit, the signature of the doctor responsible for clinical nutrition in the institution.

Reliability of the information reflected in the document

The presence of facts indicating the issuance of food from the warehouse, which are actually absent on the day of issue in the warehouse, may indicate:

about attempts to hide the theft that occurred in the warehouse of the institution;
about unreliable accounting (errors in its maintenance).

The reflection in the document of the write-off of material assets that are actually absent at the date of the document is unacceptable and leads to a violation of the provisions of clause 3 of Instruction No. 157n. When establishing such facts, an inventory should be made and the cause of the discrepancies identified. If the facts of theft are revealed, the person responsible for this is identified.

Violation of sanitary standards

Healthcare institutions are required to comply with sanitary rules in their work. Medical activities are subject to licensing in accordance with the legislation of the Russian Federation. A prerequisite for making a decision to issue a license is the submission by the license applicant of a sanitary and epidemiological conclusion on the compliance with the sanitary rules of buildings, structures, structures, premises, equipment and other property that the license applicant intends to use to carry out activities (clause 1.2 SanPiN 2.1.3.2630-10 ). With regard to catering, medical institutions are required to comply with the requirements of SanPiN 2.3.6.1079-01. Thus, the use of beef and poultry meat in an institution, for which there are no veterinary accompanying documents, is a violation of clauses 14.5, 14.8 of SanPiN 2.1.3.2630-10 and clause 7.8 of SanPiN 2.3.6.1079-01. Non-compliance with the temperature regime when organizing food storage (storing food at a temperature higher than that set by the manufacturer) is recognized as a violation of the requirements of SanPiN 2.3.2-1324-03.

The lack of organization of control over the proper operation of refrigeration equipment in the institution is a violation of clause 15.1 of SanPiN 2.3.6.1079-01.

From the foregoing, it follows that the violations identified by the inspectors are justified.

At the end of the article, we note that for the erroneous use of primary accounting documents, the execution of primary accounting documents in violation of the requirements of the legislation of the Russian Federation, administrative responsibility is not provided. In turn, accounting violations can lead to distortion of accounting data and indicators of accounting forms, which will entail the application of administrative responsibility under Art. 15.11 and Art. 15.15.6 Administrative Code of the Russian Federation.

The procedure for issuing nutrition for patients in medical institutions, approved. Order of the Ministry of Health of the Russian Federation dated 05.08.2003 No. 330.

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Order of the Ministry of Finance of the Russian Federation of March 30, 2015 No. 52n “On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application."

SanPiN 2.1.3.2630-10 "Sanitary and epidemiological requirements for organizations engaged in medical activities", approved. Decree of the Chief State Sanitary Doctor of the Russian Federation dated May 18, 2010 No. 58.

SanPiN 2.3.6.1079-01 "Sanitary and epidemiological requirements for public catering organizations, the manufacture and turnover of food products and food raw materials in them", put into effect by the Decree of the Chief State Sanitary Doctor of the Russian Federation dated 08.11.2001 No. 31.

SanPiN 2.3.2-1324-03 "Hygienic requirements for the expiration date and storage conditions of food products", put into effect by the Decree of the Chief State Sanitary Doctor of the Russian Federation dated May 22, 2003 No. 98.

MENU LAYOUT FOR COOKING FOOD FOR SICK 20 G. Form 44МЗ menu layout for cooking. MOH for feeding patients the next day. Menu layout form 44 МЗ HOLIDAY RECORDING BOOK FOR FOOD DIET DEPARTMENTS Abbreviation Forms for public cateringOrganization of the system. Form 44МЗ menu layout FOR form 44 МЗ menu layout for food preparation. Menu layout blank form 44 mz. Offset paper A4 85 rub. Accounting in the management companies of housing and communal services, homeowners associations and housing cooperatives. Menu layout for food preparation, form N 44МЗ. MZ Menu layout for food preparation and described A sample form is shown in fig. According to order 330, the menu layout is compiled in the form 44MZ. Act of completed work ks 2 form. MZ Menu layout for cooking. The requirement is drawn up in two copies based on the final data of the menu layout form N 44MZ for each diet table. Download the Criminal Code of the Russian Federation of the Criminal Code of the Russian Federation. standard form Developer Ministry of Fuel and Energy of the Russian Federation Ministry of Fuel and Energy of the Russian Federation Source Regulations of the Ministry of Fuel and Energy of the Russian Federation dated. to the Instructions for the organization of therapeutic nutrition. Menu layout for food preparation. Does anyone know where to get this form? ? ? ? ? Form N 44MZ. 44MZ to the Instructions for the organization of clinical nutrition in medical

. However, many organizations compose the menu layout in a completely different form. Annex 2 of these sanitary rules and the form also menu layouts, menu layout form 44 m3 requirement for the issuance of products form 45 mz, form. Menu layout for food preparation Form 44MZ. Form N 44MZ to the Instructions for the organization of therapeutic nutrition in the C program for non-profit organizations and autonomous institutions. Form N 44MZ to the Instructions for the organization of clinical nutrition c. Parus Forum Index 7. Forms, samples, examples of applications and petitions. Menu layout for preparing meals for patients for 20 g. Instructions are given in form 44MZ Menu layout for preparing meals and for sale in a distribution network or a public canteen. N 330 and form 44МЗ Menu layout for cooking. signature MENU LAYOUT FOR PREPARING FOOD FOR PATIENTS FOR 20 G. The consumption of the product for the preparation of food, the figure in the numerator is required, respectively. Therefore, some functions may not work correctly. From the program for housing and communal services. The browser you are using is not supported. In sanatoriums and medical institutions, the 44MZ menu layout form is almost always used for preparing meals. The page contains a sample of the document form Menu layout for cooking. FORM N 44МЗ MENU LAYOUT FOR COOKING FOOD. Form 44mz menu layout for food preparation order of the Ministry of Health of the Russian Federation dated 330 ed. on measures to improve clinical nutrition in an institution. MENU

Menu layout for food preparation, form N 44МЗ ed. In the menu layout form N 44MZ, the dietitian puts down the number of food products for preparing one serving of each dish as a numerator, a. Material Format The price is indicated for a package of 100 pcs. Form of the form Menu-layout for food preparation, form N 44MZ corresponds to Appendix k. The main tasks of sanatorium-resort treatment are the activation of reactions. Mz to the instructions for organizing clinical nutrition in the medical menu layout for preparing meals for patients on, forms, 20 samples, forms. FORM N 44МЗ MENU LAYOUT FOR COOKING FOOD. Menu layout form 44MZ. Download sample document Menu layout for food preparation. Form N 44MZ Order of the Ministry of Health of the Russian Federation dated N 330 ed. Menu layout form N 44МЗ or Menu requirement form? Menu layout for food preparation. Form 44MZ recommended sample filling. Form N 44MZ with the ability to download it in DOC format and. Before transferring the menu layout of form 44MZ for calculation to the accounting department, the dietitian is obliged to make an approximate estimate of the daily cost of food. Form N 44MZ a typical free sample document with the ability to download in W. Form menu requirement for the issuance of food Form 185 Layout card Form 44MZ Menu layout. Form 44 mz menu layout form. Applied solution 1CMedicine

In the work of a dietitian, a dietary nurse, disagreements sometimes arise with attending physicians, accountants, deputies for medical work, chief physicians and other employees of medical institutions, representatives of inspection bodies. Quite often, a divergence of opinion leads to conflict situations. And in most cases they are decided not in favor of nutritionists and dieticians. The reason is obvious - the lack of explanatory information about the work of the dietary service. That is why the editors of the journal "Practical Dietology" opens a new column "Consultation", in which experts in the field of medicine and law will consider specific situations, give their opinions and recommendations on them.

Situation

Dietary Nurse, Krasnodar Territory: “I work as a dietitian in a catering department without a dietician, I draw up a menu-requirement and take it to the accounting department in order to write out invoices for receiving food. When the TFOMS checked us, they made a remark that we should not hand over the menu-requirement to the accounting department, but the menu-layout in the form 44-MZ. When I brought this form, my food accountant did not accept it, arguing that no one has yet canceled the menu requirement. Could you please give me an explanation of what forms you need to work on?”

Expert Answer

In order to answer the question asked, it is necessary to once again carefully review the Order of the USSR Ministry of Health dated 05.05.1983 No. 530 "On approval of the instructions for accounting for food products in medical and preventive and other health care institutions that are on the State budget of the USSR" (with changes and additions ).

In the Instructions for accounting for food products in medical and preventive and other healthcare institutions that are on the State budget of the USSR, section III "Accounting for food products in the catering unit" (clauses 19-28), paragraph 20 states that after receiving information about the presence of patients, consisting of meals (at 9 o'clock in the morning), the dietitian of the catering department compiles a summary "Information on the presence of patients on meals" for the whole hospital, broken down by standard diets in the form No. 22-MZ and reconciles with medical statistics and the admissions department. Based on the summary information about the presence of patients on meals, the dietitian, with the participation of the chef (cook) and the accountant (paragraph 20), draw up, under the guidance of the nutritionist, the menu layout of form No. 44-MZ for the nutrition of patients the next day. In institutions with a small number of therapeutic diets, a menu-requirement of form No. 299 (No. 299-fur) is drawn up.

This form is signed by a dietitian, a dietary nurse, a production manager (chef) and an accountant. Further, this form is approved by the chief physician. In the layout menu (form No. 44-MF), the dietitian puts down the number of food products for preparing one serving of each dish as a numerator, and the accountant shows the denominator of the amount of food needed to prepare all servings of this dish.

Before transferring the menu layout of form No. 44-MZ for calculation to the accounting department, the dietitian is obliged to make an approximate estimate of the daily cost of food, guided by the estimated cost of dishes, and eliminate possible sharp discrepancies with the established norm.

At the same time, in the accounting system, in accordance with the Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds , state academies of sciences, state (municipal) institutions, and Methodological guidelines for their application", Appendix No. 2 "Forms of primary accounting documents for state authorities (state bodies), local governments, management bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of the public administration sector" OKUD) ", the form according to OKUD 0504202" Menu-requirement for the issuance of food products and I". It differs from the form No. 45-MZ, specified in Appendix No. 4 of the Order of the Ministry of Health of Russia dated 05.08.2003 No. 330 "On measures to improve clinical nutrition in medical institutions of the Russian Federation."

In medical institutions, the layout menu should be formed in accordance with the requirements of a regulatory document of a higher level than a departmental order, i.e. on the basis of the order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n. Since it is he who approves the List of unified forms of primary accounting documents used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions.

The form according to OKUD 0504202 is more extended and provides information about all those who are satisfied (on a meal) in a medical institution. For accounting, only this form is sufficient, since there are no documents that regulate the mandatory presence of a layout menu in the accounting department. If in the document "Accounting policy of the institution" this form is approved as a reporting and accounting form for accounting (this document is approved by the head doctor in each hospital), then its presence is mandatory.

At the same time, the following clarification needs to be made. In the text of the order of the Ministry of Health of Russia No. 330, there are inaccuracies in Appendix No. 4, since in the Order of the Ministry of Health of the USSR dated December 30, 1987 No. 1337 "On the approval of specialized (intradepartmental) forms of primary accounting for healthcare institutions that are on the State budget of the USSR", paragraph 3 is recognized consider invalid (clause 3.3) forms from No. 44-MZ to No. 46-MZ, approved by Order of the Ministry of Health of the USSR dated 05.05.1983 No. 530 “On approval of instructions for accounting for food products in medical and preventive and other healthcare institutions that are on the State budget THE USSR".

If the medical institution has a small number of therapeutic diets, it is permissible to immediately draw up form No. 299 (No. 299-fur), i.e. menu requirements. Therefore, to solve your question, you need to know the number of ordered diet tables.

Thus, the accounting officer is a participant in the preparation of this reporting form. Further, based on the final data of form No. 44-MZ, form No. 45-MZ “Requirement for the issuance of food from the warehouse (pantry)” is issued in two copies and food is received from the warehouse (from the pantry) according to form No. 45-MZ or menu - the requirement of form No. 299 (form No. 299-fur), if the institution does not issue form No. 44-MF (menu layout).

Step by step analysis

So, let's take a closer look at the current situation in the medical institution:

Point 1. The dietitian draws up a menu-requirement and refers it to the accounting department in order to issue invoices for receiving products.
Point 2. When checking by the experts of the TFOMS, a remark was made about the need to submit to the accounting department not a menu-requirement, but a menu-layout in the form 44-MZ.
Paragraph 3. The accountant of the organization did not accept the layout menu in the form 44-MZ, arguing that the requirement menu is a mandatory accounting and reporting document.

The first point of the situation

The dietary nurse draws up a menu-requirement and refers it to the accounting department in order to issue invoices for receiving products.

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A comment

The dietitian, together with the accounting officer, must first draw up a layout menu as a form approved by order of the Ministry of Health of Russia No. 330 (there is no other form approved by a departmental order and not invalidated in modern legislation!). Then, on the basis of this document, draw up a menu-requirement and transfer it to the accounting department. In practice, this is a joint document that is formed in the accounting department and most often at the workstations of an accountant involved in the reporting of the catering department.

The layout menu is a document designed to form a menu-requirement that is presented to the warehouse for the issuance of food products (Order of the Ministry of Health of the Russian Federation No. 330 and Order of the Ministry of Health of the USSR No. 530). In turn, the menu-requirement is the main document for the transfer of food from the warehouse and is the basis for accounting and reporting operations in the accounting department (order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n). For accounting, the presence of a layout menu is optional, since it is not regulated by financial reporting orders, but it may be mandatory if this is indicated in a document approved by the chief physician of the accounting reporting institution in the hospital.

The layout menu is a mandatory document for a dietitian, chef and cooks to prepare approved therapeutic diets both in terms of the number of food items per person and in accordance with the type of meal. But the layout menu in the hospital may not be compiled if the minimum number of tables is approved. According to the order of the Ministry of Health of the USSR dated 05.05.1983 No. 530, if there are 1-2 therapeutic diets in the hospital, it is permissible not to draw up a menu layout, it is enough to transfer the menu requirement to the accounting department.

Summary

All of the above confirms the correctness of the dietitian, in this situation, her actions are correct.

The second point of the situation

When checking by the TFOMS experts, a remark was made about the need to submit to the accounting department not a menu-requirement, but a menu-layout in the form 44-MZ.

Summary

The question remains - what did the TFOMS employee mean by presenting the requirement to submit to the accounting department not a menu-requirement, but a menu-layout in the form 44-MZ. This question can only be answered by the TFOMS employee himself. In fact, his requirements are unlawful, unless this form is approved by the head of the medical organization in the list of documents of the institution's accounting policy.

In this situation, it is necessary to give recommendations regarding the audit conducted by the employees of the TFOMS. When conducting an audit in accordance with the Order of the TFOMS dated April 16, 2012 No. 73 "On approval of the Regulations on control over the activities of insurance medical organizations and medical organizations in the field of compulsory medical insurance by territorial compulsory medical insurance funds", Appendix 2 "Regulations on control over the use of compulsory medical insurance funds" medical insurance by medical organizations”, section II “Organization of the audit” (clauses 2-9), paragraph 7 for the audit, an audit program is drawn up or a standard audit program (hereinafter referred to as the audit program) is used, which are approved by the director of the territorial fund. The verification program must contain the following information:

the name of the medical organization that is subject to verification in terms of the use of compulsory medical insurance funds (when approving a standard verification program— the name of the medical organization is not indicated);
the purpose of the check;
subject of the check (for scheduled checks— the topic is indicated in accordance with the inspection plan; for unscheduled— the topic is indicated based on the specific reasons for its implementation);
list of questions to be checked.

In accordance with Section V "Drawing up of the audit report" (clauses 23-25), paragraph 23, the description of the facts of violations and shortcomings identified during the audit must contain mandatory information about specifically violated norms of legislative, other regulatory legal acts or their individual provisions. This means that in the event that any requirements are presented to the organization of medical care, financial statements, this requirement must be recorded in the act of the audit, indicating the specific regulatory act that defines this requirement. If you disagree with the requirement put forward or disagree with the employee of the medical organization responsible for this section of work, you have the right to submit a protocol of disagreements on this issue. Legislatively, five working days are provided for the formation of a protocol of disagreements.

It is important to clearly understand that auditing organizations are required not only to express their own opinion on the shortcomings they have identified, but also to formalize their recommendations and proposals. At the same time, the head of the medical institution, in accordance with paragraph 24 of section V “Issue of the act of verification of the order under consideration”, shall draw up an act of verification in two copies, having the same force. The head of the medical organization (the person replacing him) shall submit an inspection report in two copies for review and signing no later than one day before the end of the inspection period specified by the order of the territorial fund on the inspection. One copy of the signed inspection certificate is handed over to the head of the medical organization (the person replacing him), the second copy is submitted to the territorial fund. In a copy of the inspection report, which is submitted to the territorial fund, a record is made of the receipt of one copy of the inspection report by the head of the medical organization (the person replacing him). Such a record must contain, among other things, the date of receipt of the verification report, the signature of the person who received the verification report, and the transcript of this signature. The date of receipt of the act by the head of the medical organization (the person replacing him) is considered the date of completion of the audit.

In case of disagreement with the inspection act (or its individual provisions), the head of the medical organization signing it (the person replacing him) makes a note that the act is signed with objections that are attached to the inspection act or sent to the territorial fund no later than five working days from the date of receipt of the act checks. Written objections of the medical organization to the inspection report shall be attached to the inspection materials.

The third point of the situation

The accountant of the organization did not accept the layout menu in the form 44-MZ, arguing that the requirement menu is a mandatory accounting and reporting document.

Summary

Judging by the current situation, the accountant does not need a menu-layout document, it is probably not mandatory in this institution, but the menu-requirement is a mandatory accounting document established by order of the Ministry of Finance of Russia.