No matter how faithfully and faithfully a fire extinguisher (OT) serves, sooner or later it ceases to function and has to be thrown away. It is simple for an ordinary consumer to do this, but any institution (including a budget one) must draw up a number of documents before disposing of a non-functioning device. Let's look at how to properly write off fire extinguishers in a budget organization with their further disposal.
Reason for writing off
Current legislation provides only two reasons for removing primary fire safety equipment from the register:
- the missing;
- malfunction.
In the first case, we are talking about the loss or theft of a fire extinguisher. In the second - about its complete failure without the possibility of further repair or use as a training tool.
Contrary to popular belief, expiration is not always a reason for writing off.
When the service life declared by the manufacturer expires, the device is sent to the service for examination. If it can be repaired, service workers take all necessary measures and return the OT back.
Only if it was found that the fire extinguisher can no longer be put in order or used as a visual aid, you can begin the process of removing it from the balance.
Missing fire extinguishers: write-off procedure in a budget organization
It is easier to deregister the lost primary fire safety equipment, since fewer documents are required. In addition, there is no need to worry about the disposal of fire extinguishers. After all, the responsibility for this lies with the one who abducted OT.
It is worth considering that, being tangible property with a clearly defined price, fire extinguishers can not just get out of balance. Someone must be held liable.
According to the current legislation, the disappeared OT is written off according to the following algorithm:
- A missing person writes a memo about this.
- This document becomes an occasion to conduct an unscheduled inventory and to document the physical absence of the device.
- Further, search measures are carried out with the involvement of law enforcement agencies (only in case of special need).
- Based on the results of the investigation (even if it was only formal) and inventory, an act of writing off fire extinguishers or a fire extinguisher (depending on the amount of missing equipment) is drawn up.
- If the perpetrator of the loss can be found or appointed (security guard responsible for fire safety), the cost of the device is charged from him. What is the amount of compensation is decided in a special manner. This can be both the price of the fire extinguisher at the time of its acquisition (it ranges from 600 to 13,000 rubles), and its current value.
- If the culprit cannot be identified, the damage is reimbursed from production costs.
- All financial penalties are carried out on the basis of the issued order.
How to initiate a charge
Having figured out the design of the lost equipment, we consider how to write off fire extinguishers in a budgetary organization that have become unusable. In this case, it all starts with a surface inspection (planned or unscheduled).
If defects are identified, a memo is issued.
The following action depends on the nature of the damage detected:
- if their appearance makes it clear that the repair of equipment is impossible, a commission is going to be written off, which is the corresponding act;
- if the damage seems reparable, the OT goes to the service, where it is repaired or deemed unsuitable by issuing a supporting document.
Is the act of unsuitability (defect) always a reason for cancellation?
Considering the question of how to write off fire extinguishers in a budgetary organization, it is worth paying attention to some of the nuances of this process.
Legislation implies the maximum use of all reporting equipment in public institutions. Therefore, even if the OT is deemed unsuitable for its intended use, it is allowed to use it as an exhibit, as an aid.
This can be done only on condition that it does not pose a danger to others, and also has a label. Based on this feature, the unsuitability certificate issued by the service is not always a sufficient basis for the decommissioning and further disposal of fire extinguishers.
Debit Act
A document of this kind is the next step in the procedure. It is drawn up at the institution on the basis of the OT defect certificate issued by the service.
Only if such a document is available, the equipment removed from the balance sheet is transferred to the category of non-financial assets, i.e. there is a reason for writing off fire extinguishers in accounting.
Destruction OT
According to the current legislation, it is impossible to simply remove from the register primary fire safety equipment in a budgetary organization. They must be disposed of, which must be confirmed by the relevant act.
Depending on whether the institution itself will dispose of fire extinguishers or hire the appropriate organization for this, an appropriate document is drawn up:
- act of destruction of property;
- act of transfer of property for destruction.
The mentioned procedure implies the following actions:
- opening the bottle;
- processing or neutralizing the active substance;
- removal of all suitable parts and their use for repair of other devices;
- Handing over unsuitable metal components like scrap.
A non-budget organization can theoretically carry out all these manipulations on its own. Although in practice they have the whole process of disposing of fire extinguishers, it often consists in throwing out broken appliances, like ordinary garbage.
Since the opening of cylinders under pressure can lead to injuries, only an institution that has received official permission can carry out such a procedure. Often this is specialized technical services. While ordinary private organizations do not have the right to open primary fire fighting equipment.
As for budgetary institutions, in order to write off fire extinguishers, they need to conclude an agreement with the service, which will assume the responsibility for the destruction of OT. Based on this document, an act on the transfer of property for destruction is drawn up.
This is the end?
It seemed that all questions were examined on how to write off fire extinguishers in a budget organization. But no.
After the disposal of the equipment in a specialized institution, there are objects that have, albeit small, but material value. These include:
- parts suitable for use in the repair of other fire extinguishers;
- metal components that can be recycled.
In the case of a budget organization, they cannot be ignored. Therefore, when drawing up an agreement on the transfer of property for destruction, it should be indicated how to dispose of these “accountable material goods”.
There are such options for resolving the issue:
- allow the service to keep this “property” as a partial or full compensation for the cost of its services;
- return all suitable materials back to the budget organization.
The first method is the most convenient and common.However, it happens that institutions ask for the return of materials left after disposal. As a rule, organizations that can process them on their own or specialize in scrap collection do this.
What to do with scrap metal
Few people get to this stage in the process of disposing of primary fire safety equipment. However, understanding how to write off fire extinguishers in a budget organization, it is worth paying attention to this procedure.
Upon delivery of the scrap remaining after destruction from the site, the sales contract must be concluded with the organization that accepts it.
It clearly spells out the amount and type of metal handed over, as well as the compensation paid for it. The proceeds are credited to the account of the company.