Accounting for medications. Accounting for medicines and medical products in medical organizations IV
MINISTRY OF HEALTH OF THE USSR
ON APPROVAL OF THE "INSTRUCTIONS FOR RECORDING MEDICINES,
DRESSINGS AND MEDICAL PRODUCTS
IN TREATMENT AND PREVENTIVE HEALTH INSTITUTIONS,
CONSISTING ON THE STATE BUDGET OF THE USSR"
In order to further strengthen control over ensuring the safety and rational use of medicines, dressings and medical products in health care institutions, I affirm:
Agreed with the USSR Ministry of Finance on March 25, 1987 N 41-31:
"Instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions financed by the State Budget of the USSR";
Form No. 1-MZ - “Statement of a sample of consumed medicines subject to subject-quantitative accounting”;
form N 2-MZ - “Report on the movement of medicines subject to subject-quantitative accounting”;
Form N 6-MZ - “Book of registration of invoices received by the pharmacy.”
I order:
1. To the Ministers of Health of the Union Republics:
1.1. Within a month, reproduce and distribute the instructions approved by this order to medical and preventive healthcare institutions.
1.2. Organize the study of the instructions by the relevant employees who receive, store, consume and account for medicines, dressings and medical products in medical and preventive health care institutions.
1.3. Ensure strict control over compliance with these instructions.
2. To the President of the USSR Academy of Medical Sciences, heads of the III, IV main departments under the USSR Ministry of Health:
2.1. Bring the instructions approved by this order to medical and preventive healthcare institutions and ensure the implementation of the measures provided for in paragraphs. 1.2, 1.3.
3. The heads of institutions of union subordination shall accept the instructions for execution and carry out the activities provided for in paragraphs. 1.2, 1.3.
4. Consider invalid:
4.1. Order of the USSR Ministry of Health dated April 23, 1976 N 411 “On approval of instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions financed by the State Budget of the USSR.”
4.2. Letter of the USSR Ministry of Health dated January 19, 1977 N 25-5/5.
4.3. Order of the USSR Ministry of Health dated March 18, 1985 N 312 “On strengthening control over the implementation of medical prescriptions in medical and preventive and other institutions of the USSR Ministry of Health system.”
4.4. Forms NN: 1-МЗ, 2-МЗ, 6-МЗ, approved by order of the USSR Ministry of Health dated March 25, 1974 N 241 “On approval of specialized (intradepartmental) forms of primary accounting for institutions included in the State Budget of the USSR.”
4.5. Clause 1.6. Order of the Ministry of Health of the USSR dated January 9, 1987 N 55 “On the procedure for dispensing ethyl alcohol and alcohol-containing medicines from pharmacies” regarding the recording of alcohol in the journal in form N 10-AP in medical institutions.
5. Entrust control over the implementation of this order to the Accounting and Reporting Department of the USSR Ministry of Health (comrade L.N. Zaporozhtsev).
First Deputy Minister
health care of the USSR
G.A.SERGEEV
In accordance with clause 5.2.100.1 of the Regulations on the Ministry of Health and Social Development of the Russian Federation, approved by resolution of the Government of the Russian Federation of June 302004 No. 321 (Collected Legislation of the Russian Federation, 2004, No. 28, Art. 162; 2006, No. 19, Art. 2080; 2008, No. 11, Art. 136; No. 15, Art. 1555; No. 23, Art. 2713) in order to improve the organization of medical care for victims of road traffic accidents, it is ordered:
1. Create a Commission of the Ministry of Health and Social Development of the Russian Federation to coordinate activities aimed at improving the organization of medical care for victims of road traffic accidents (hereinafter referred to as the Commission).
2. Approve:
Regulations on the Commission according to Appendix No. 1;
Composition of the Commission according to Appendix No. 2.
3. To recommend that the health authorities of the constituent entities of the Russian Federation create commissions in the constituent entities of the Russian Federation to coordinate activities aimed at improving the organization of medical care for victims of road traffic accidents.
3. Control over the implementation of this order is entrusted to the Deputy Minister of Health and Social Development of the Russian Federation V.I. Skvortsova.
Minister
T.A. Golikova
Appendix No. 1
to the order of the Ministry
health and social
development of the Russian Federation
dated December 19, 2008 No. 747
Regulations on the Commission of the Ministry of Health and Social Development of the Russian Federation for coordinating activities aimed at improving the organization of medical care for victims of road traffic accidents
1. The Commission of the Ministry of Health and Social Development of the Russian Federation for the coordination of activities aimed at improving the organization of medical care for victims of road traffic accidents (hereinafter referred to as the Commission) is a permanent coordinating body of the Ministry of Health and Social Development of the Russian Federation (hereinafter referred to as the Ministry), created to ensure coordinated actions in solving the problems of improving the provision of medical care to victims of road traffic accidents.
2. In its activities, the Commission is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees and orders of the President of the Russian Federation, regulatory legal acts of the Government of the Russian Federation, the Ministry, as well as these Regulations.
3. The Commission includes representatives of the Ministry, the Federal Medical-Biological Agency, the Federal Service for Surveillance in Healthcare and Social Development, heads and employees of federal state healthcare institutions subordinate to the Ministry, the Federal Medical-Biological Agency and the Russian Academy of Medical Sciences.
4. The objectives of the Commission are:
development and coordination of activities aimed at improving the organization of medical care for victims of road accidents;
studying the causes of mortality and mortality in victims of road accidents;
interaction with commissions for coordinating activities aimed at improving the organization of medical care in case of road traffic accidents, created in the constituent entities of the Russian Federation, to study the causes of mortality and lethality in victims of road traffic accidents;
development of proposals to reduce mortality among victims of road accidents;
5. In accordance with the assigned tasks, the Commission performs the following functions:
preparation of proposals from the Ministry on the main directions of implementation of measures aimed at improving the organization of medical care for victims of road accidents;
identification of priority areas in ensuring the implementation of measures aimed at improving the organization of medical care for victims of road traffic accidents;
preparation of proposals for improving the regulatory legal acts of the Ministry related to improving the organization of medical care for victims of road accidents;
coordination of interaction between the Ministry, services and agencies subordinate to the Ministry, the Federal Compulsory Medical Insurance Fund and executive authorities of the constituent entities of the Russian Federation on improving the organization of medical care for victims of road accidents;
organizational and methodological support of measures to improve the organization of medical care for victims of road traffic accidents in the constituent entities of the Russian Federation;
monitoring the implementation of measures to improve the organization of medical care for victims of road accidents;
analysis and assessment of the progress of implementation of measures to improve the organization of medical care for victims of road accidents.
6. The activities of the Commission are managed by the Chairman or, on his instructions, the Deputy Chairman of the Commission.
7. The work plan of the Commission is approved by the Chairman of the Commission.
8. The decision to hold meetings of the Commission is made by the Chairman of the Commission or, in his absence, by the Deputy Chairman of the Commission.
9. Meetings of the Commission are considered valid if more than half of its members are present.
10. Decisions of the Commission are made by a simple majority of votes of the members of the Commission present at the meeting and are documented in a protocol, which is signed by the chairman of the Commission and all members of the Commission. The dissenting opinion of the members of the Commission in written form is attached to the minutes.
11. Documentation related to the activities of the Commission is stored in the Department of Organization of Medical Care and Health Development of the Ministry.
Appendix No. 2
to the order of the Ministry
health and social
development of the Russian Federation
dated December 19, 2008 No. 747
Composition of the Commission of the Ministry of Health and Social Development of the Russian Federation for coordinating activities aimed at improving the organization of medical care for victims of road traffic accidents
|
Skvortsova Veronica Igorevna |
Deputy Minister of Health and Social Development of the Russian Federation (Chairman of the Commission) |
|
|
Krivonos Olga |
Director of the Department of Organization of Medical Care and Health Development of the Ministry of Health and Social Development of Russia (Deputy Chairman of the Commission) |
|
|
Abakumov Mikhail Mikhailovich |
Deputy Director of the N.V. Sklifosovsky Research Institute of Emergency Medicine, Moscow Department of Health (as agreed) |
|
|
Alekseeva Galina Sergeevna |
Deputy Director of the Department of Organization of Medical Care and Health Development of the Ministry of Health and Social Development of Russia |
|
|
Bagnenko Sergey Fedorovich |
chief freelance specialist of the Ministry of Health and Social Development of Russia in emergency medical care, director of the St. Petersburg Research Institute of Emergency Medicine named after. I.I. Dzhanelidze of the Health Committee of the Government of St. Petersburg (as agreed) |
|
|
Borisenko Leonid Viktorovich |
Deputy Director for Treatment and Prevention of the All-Russian Center for Disaster Medicine “Zashchita” |
|
|
Goncharov Sergey Fedorovich |
Director of the All-Russian Center for Disaster Medicine “Zashchita” |
|
|
Elena Petrovna |
Head of the Industrial Medicine Department of the Medical Care Organization Directorate of the Federal Medical and Biological Agency |
|
|
Kartavenko Valentina Ivanovna |
Chief Researcher of the N.V. Sklifosovsky Research Institute of Emergency Medicine, Moscow Department of Health (as agreed) |
|
|
Kozhevnikova Zhanna Vladimirovna |
Head of the Department of Special Development Programs of the Department of Organization of Medical Care and Health Development of the Ministry of Health and Social Development of Russia |
|
|
Evgeniy Vasilievich |
chief freelance specialist of the Russian Ministry of Health and Social Development in anesthesiology and resuscitation, director of the Research Institute of General Reanimatology of the Russian Academy of Medical Sciences |
|
|
Vladimir Mikhailovich |
Chief freelance pediatric surgeon of the Ministry of Health and Social Development of Russia, Deputy Director of the Moscow Research Institute of Pediatrics and Pediatric Surgery |
|
|
Romodanovsky Pavel Olegovich |
Chief freelance specialist of the Ministry of Health and Social Development of Russia in forensic medical examination, head of the Department of Forensic Medical Examination and Medical Law of the Moscow State Medical and Dental University of the Federal Agency for Health Care and Social Development |
|
|
Stozharov Vadim Vladimirovich |
Deputy Director of the St. Petersburg Research Institute of Emergency Medicine named after. I.I. Dzhanelidze of the Health Committee of the Government of St. Petersburg (as agreed) |
|
|
Titov Igor Anatolievich |
Deputy Head of the Department of Special Development Programs of the Department of Organization of Medical Care and Health Development of the Ministry of Health and Social Development of Russia (Executive Secretary of the Commission) |
|
|
Troyanova Lyudmila Stepanovna |
Deputy Head of the Industrial Medicine Department of the Medical Care Organization Directorate of the Federal Medical and Biological Agency |
|
|
Oleg Sergeevich |
Chief Physician of the Federal State Institution "Clinical Hospital No. 85 of the Federal Medical and Biological Agency" (as agreed) |
|
|
Shirokova Valentina Ivanovna |
Director of the Department for the Development of Medical Care for Children and Obstetrics Services of the Ministry of Health and Social Development of Russia |
Please explain the place and significance of the Instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions financed by the State Budget of the USSR, approved. By order of the USSR Ministry of Health of June 2, 1987 N 747 in the current legislation of the Russian Federation:
- in what part the said Instruction does not contradict the current legislation of the Russian Federation;
- is it necessary (is it mandatory) to perform it in medical organizations, the founders of which are constituent entities of the Russian Federation and in non-state medical organizations;
- if necessary (mandatory), which body(s) are authorized to monitor compliance with the requirements established by the Instructions and what is the responsibility for their violation.
Please pay attention to the date of the response - the situation may have changed.
Approved by Order of the Ministry of Health of the USSR dated June 2, 1987 N 747 “Instructions for the accounting of medicines, dressings and medical products in medical and preventive health care institutions financed by the state budget of the USSR” determines the procedure for the receipt and accounting of medicines, medical products, auxiliary and dressings and containers, and also approves a number of accounting forms.
Currently, by Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n “On approval of a 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 on its application”, the Unified Chart of Accounts and Instructions for its application were approved. According to paragraph 6 of this Instruction, the accounting entity, for the purpose of organizing accounting, guided by the legislation of the Russian Federation on accounting, regulations of bodies regulating accounting and this Instruction, forms its accounting policy based on the characteristics of its structure, industry and other characteristics of the institution’s activities and the activities performed them in accordance with the legislation of the Russian Federation powers.
Acts of the accounting entity, establishing the accounting policy of the accounting entity for the purposes of organizing and maintaining accounting, approve:
working chart of accounts for state (municipal) institutions, containing the applicable accounting accounts for maintaining synthetic and analytical accounting;
methods for assessing certain types of property and liabilities;
the procedure for conducting an inventory of property and liabilities;
document flow rules and technology for processing accounting information, including the procedure and timing for the transfer of primary (consolidated) accounting documents in accordance with the approved document flow schedule for reflection in accounting;
forms of primary (consolidated) accounting documents used for registration of business transactions for which the legislation of the Russian Federation does not establish mandatory document forms for their execution. At the same time, the document forms approved by the accounting entity must contain the mandatory details of the primary accounting document provided for by these Instructions;
the procedure for organizing and ensuring (implementing) internal financial control by the accounting entity;
other decisions necessary for organizing and maintaining accounting records.
According to paragraph 7 of the Instructions, the basis for recording in accounting information about assets and liabilities, as well as transactions with them, are primary accounting documents.
Primary accounting documents are accepted for accounting if they are compiled according to unified document forms approved, in accordance with the legislation of the Russian Federation, by legal acts of authorized executive authorities, and documents whose forms are not unified must contain the following mandatory details:
Title of the document;
date of document preparation;
the name of the participant in the business transaction on whose behalf the document was drawn up, as well as its identification codes;
content of a business transaction;
measuring business transactions in physical and monetary terms;
the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
personal signatures of these persons and their transcript.
In order to carry out internal (preliminary, subsequent) financial control and (or) in order to streamline the processing of data on business transactions accepted for reflection in accounting accounts, the accounting entity has the right, on the basis of primary accounting documents drawn up in confirmation of these transactions, to draw up consolidated accounting documents according to forms approved by the Ministry of Finance of the Russian Federation in the prescribed manner. In the absence of an approved form of a consolidated accounting document, the accounting entity has the right, as part of the formation of its accounting policy, to approve the forms of consolidated accounting documents, taking into account the requirements for the composition of the mandatory details provided for in this paragraph.
Thus, state and municipal healthcare institutions are required to keep records of material assets, which, of course, include medicines, medical products and dressings, in accordance with the general requirements of the legislation on accounting for budgetary organizations. Document flow in state and municipal healthcare institutions should be built, first of all, on the basis of unified document forms approved by the State Statistics Committee of the Russian Federation.
Along with this, to organize specific accounting in a budgetary health care institution, insofar as it does not contradict current legislation, it is possible to use the document forms given in the Instructions for the accounting of medicines, dressings and medical products in medical and preventive health care institutions financed by the State Budget of the USSR, approved by Order of the USSR Ministry of Health dated June 2, 1987 N 747.
Thus, the Ministry of Health and Social Development of the Russian Federation in its Letter dated May 24, 2007 N 4185-ВС clearly indicated that until February 2006, budgetary healthcare institutions, when placing an order for receiving medicines from pharmacies, used the invoice form (requirements) N 434, according to the Order of the Ministry of Health USSR dated June 2, 1987 N 747, but after the specified period, when placing an order for receiving medicines from pharmacy organizations, you must be guided by the Instructions for Budget Accounting, approved by order of the Ministry of Finance of Russia, and the standard inter-industry form of demand-invoice N M-11, approved by the resolution Goskomstat of Russia.
In this regard, we also point out that the current legislation has approved the forms of journals for recording medicines included in the approved Order of the Ministry of Health and Social Development of the Russian Federation of December 14, 2005 N 785 “List of medicines subject to subject-quantitative accounting in pharmacies (organizations), wholesale organizations trade in medicines, medical institutions and private practitioners" (as amended on 06.08.2007), for narcotic and psychotropic medicines and precursors.
At the same time, we note that the health authorities of some constituent entities of the Russian Federation, in particular, Moscow and the Moscow region, in their documents indicate violations by subordinate health care institutions of the requirements of the “Instructions for recording medications, dressings and medical products in medical and preventive health care institutions, financed by the State Budget of the USSR”, approved by Order of the USSR Ministry of Health dated 06/02/87 N 747.
In this regard, we emphasize that in not a single regulatory act of the Republic of Karelia, where the issue under consideration came from, the discussed “Instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions financed by the State Budget of the USSR” is not mentioned at all.
In conclusion, we note that this Instruction applies only to state health care institutions that receive funds from the state budget. Considering that the Russian Federation is the legal successor of the USSR, the requirements of this Instruction, in principle, can be extended to federal healthcare institutions, as well as to healthcare institutions of the constituent entities of the Russian Federation.
That the medicines listed in paragraph 1 of the Instructions (medicines - medicines, serums and vaccines, medicinal plant materials, medicinal mineral waters, disinfectants, etc.; dressings - gauze, bandages, cotton wool, compress oilcloth and paper, alignin, etc.; auxiliary materials - wax paper, parchment and filter paper, paper boxes and bags, capsules and wafers, caps, stoppers, threads, signatures, labels, rubber grips, resin, etc.; containers - bottles and jars with a capacity of over 5000 ml, bottles, cans, boxes and other items of returnable packaging, the cost of which is not included in the price of purchased medicines, but is shown separately in paid invoices) and clause 3 of the Instructions (medicines received free of charge for clinical trials and research , are subject to capitalization in the pharmacy and in the accounting department of the institution on the basis of accompanying documents), are taken into account both in the accounting department and in the pharmacy at retail prices in total (monetary) terms.
Does this mean that all medicines and medical products listed above must be delivered to the pharmacy of a state budgetary institution and it is not allowed to accept medicines from suppliers directly to the department of a medical organization?
Is the Instruction on the accounting of medicines, dressings and medical products in medical and preventive healthcare institutions financed by the state budget of the USSR (approved by order of the USSR Ministry of Health dated June 2, 1987 No. 747) obligatory for use in state budgetary healthcare institutions?
Is it legal to appoint a financially responsible person from the nursing staff to accept medications from the supplier directly to the department of the medical organization, bypassing the pharmacy (for example, disinfectants to the disinfection department, immunobiological preparations (vaccines) to the epidemiological department) by order of the head of the medical organization?
If it is allowed to accept medications from suppliers directly to the department, then what documents are used to dispense medications from the receiving department to other departments of the medical institution? In this case, is it necessary to comply with the requirement to supply medications to the department in the amount of the current need for them for 10 days, with the exception of poisonous and narcotic drugs?
Having considered the issue, we came to the following conclusion:
When organizing the accounting of medicines, budgetary healthcare institutions apply the provisions of Instruction No. 747 to the extent that does not contradict later regulations issued.
The organization of warehouse accounting of medicines and medical products, provided for by the provisions of Instruction No. 747, has not lost its force and is subject to application by healthcare institutions at the present time.
RATIONALE FOR THE CONCLUSION:
First of all, we note that Instruction No. 747 has not lost its force. At the same time, the provisions of Instruction No. 747 are still applied by judicial authorities, incl. when making decisions regarding budgetary institutions. Based on the provisions of Instruction No. 747, specialists from the financial department build their explanations regarding the accounting of medicines, dressings and medical products in budgetary healthcare institutions.
Accordingly, budgetary healthcare institutions, when organizing the accounting of medicines, apply the provisions of Instruction No. 747 to the extent that does not contradict later normative legal acts.
Industry specific features of budget accounting in the healthcare system of the Russian Federation, approved. The Ministry of Health and Social Development of Russia in 2007 (hereinafter referred to as the Industry Features), in terms of the Procedure for recording medicines and dressings (clause 20 of the Industry Features) were built on the basis of the provisions of Instruction No. 747. In the period from 2007 to 2017, no regulations were issued that abolished or amended the provisions of Instruction No. 747 regarding the organization of medication records in the case of the presence or absence of a structural unit in a healthcare institution - a pharmacy.
In the absence of a pharmacy as a structural unit of a healthcare institution, medicines should be supplied to the institution (departments, offices) only in the amount of the current need for them, equal to: for poisonous medicines - 5 days, narcotic drugs - 3 days, all others - 10 days. daily (clauses 19, 31 of Instruction No. 747). If there is no pharmacy in the institution, it is not allowed to prescribe medications from a self-supporting pharmacy according to general invoices (requirements) for several departments (offices) and carry out subsequent packaging, moving from one container to another, replacing labels, etc. (clause 38 of Instruction No. 747) .
The use of a different approach when organizing warehouse accounting of medicines in a budgetary healthcare institution, in our opinion, may give rise to claims from regulatory authorities.
Expert of the Legal Consulting Service GARANT
ValentinaSuldyaykina
Russian Federation
ORDER of the Ministry of Health of the USSR dated 02.06.87 N 747 "ON APPROVAL OF THE INSTRUCTIONS FOR ACCOUNTING MEDICINES, DRESSINGS AND MEDICAL PRODUCTS IN TREATMENT AND PREVENTIVE HEALTH INSTITUTIONS CONSISTING ON THE STATE BUDGET OF THE USSR"
In order to further strengthen control over ensuring the safety and rational use of medicines, dressings and medical products in medical and preventive healthcare institutions, I approve:
"Instructions for accounting for medicines, dressings and medical products in treatment and preventive health care institutions financed by the State Budget of the USSR";
form N 1-MZ - “Statement of a sample of consumed medicines subject to substantive quantitative accounting”;
form N 2-MZ - “Report on the movement of medicines subject to substantive and quantitative accounting”;
Form N 6-MZ - “Book of registration of invoices received by the pharmacy.”
I order:
1. To the Ministers of Health of the Union Republics:
1.1. Within a month, reproduce and distribute the instructions approved by this order to medical and preventive healthcare institutions.
1.2. Organize the study of the instructions by the relevant employees who receive, store, consume and record medicines, dressings and medical products in medical and preventive health care institutions.
1.3. Ensure strict control over compliance with these instructions.
2. To the President of the USSR Academy of Medical Sciences, heads of the III, IV main departments under the USSR Ministry of Health:
2.1. Bring the instructions approved by this order to treatment and preventive healthcare institutions and ensure the implementation of the measures provided for in paragraphs. 1.2, 1.3.
3. The heads of institutions of union subordination shall accept the instructions for execution and carry out the activities provided for in paragraphs. 1.2, 1.3.
4.1. Order of the USSR Ministry of Health dated April 23, 1976 N 411 “On approval of instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions financed by the State Budget of the USSR.”
4.3. Order of the USSR Ministry of Health dated March 18, 1985 N 312 “On strengthening control over the implementation of medical prescriptions in medical, preventive and other institutions of the USSR Ministry of Health system.”
4.4. Forms NN: 1-МЗ, 2-МЗ, 6-МЗ, approved by order of the USSR Ministry of Health dated March 25, 1974 N 241 “On approval of specialized (intradepartmental) forms of primary accounting for institutions included in the State Budget of the USSR.”
4.5. Clause 1.6. Order of the USSR Ministry of Health dated January 9, 1987 N 55 “On the procedure for dispensing ethyl alcohol and alcohol-containing medicines from pharmacies” regarding the recording of alcohol in the journal in form N 10-AP in medical and preventive institutions.
5. Entrust control over the implementation of this order to the Accounting and Reporting Department of the USSR Ministry of Health (comrade L.N. Zaporozhtsev).
First Deputy Minister
health care of the USSR
G.A.SERGEEV
APPROVED
By order of the Ministry
health care of the USSR
dated June 2, 1987 N 747
AGREED
with the USSR Ministry of Finance
March 25, 1987 N 41-31
for "____" _________________ 19
| NN p.p. | Name of medicines | Serial numbers of invoices (requirements) | Total | Book entry mark | ||||||||
| Quantity | ||||||||||||
| Toxic substances | ||||||||||||
| Narcotic drugs | ||||||||||||
| Ethanol | ||||||||||||
| Scarce and expensive medicines | ||||||||||||
for _______________ month 19
| Nurse | |||||
| signature | full name | ||||
| Attached | invoices (requirements) | ||||
| Checked the report | |||||
| job title | signature | full name | |||
