Order from 17 06 378n. Subject and quantitative accounting of ethyl alcohol in a medical organization

Registration N 29404.

In accordance with paragraph 5.2.171 (3) of the Regulations on the Ministry of Health Russian Federationapproved by the Decree of the Government of the Russian Federation of June 19, 2012 N 608 (Meeting of the Legislation of the Russian Federation, 2012, N 26, Art. 3526; 2013, N 16, Art. 1970), order:

Approve:

rules for the registration of operations related to the appeal medicines for medical applications included in the list of medicines for medical use to be subject to subject and quantitative accounting, in special accounting journals related to the treatment of medicines for medical use, according to Appendix N 1;

rules for maintaining and storing special accounting logs related to the appeal of medicines for medical use, according to Appendix N 2.

Minister V. Skvortsova

Appendix N 1 to the orders

Rules for the registration of operations related to the appeal of drugs for medical use included in the list of medicines for medical use to be subject to subject and quantitative accounting, in special accounting journals related to the appeal of medicines for medical use

1. These Rules establish the requirements for registration of operations related to the appeal of medicines for medical use included in the list of drugs for medical use to be subject to subject-quantitative accounting 1 (hereinafter - drugs), resulting in their number and (or ) state.

2. Registration of operations related to the treatment of drugs that are narcotic drugs, psychotropic substances or their precursors included in the lists II, III, IV list of narcotic drugs, psychotropic substances and their precursors to be controlled in the Russian Federation 2 is carried out by the subjects of drug circulation Funds in special journals for the forms provided for by Appendix N 1 to the rules of conducting and storing special journals for registration of operations related to drug trafficking and psychotropic substances, approved by the Decree of the Government of the Russian Federation of November 4, 2006 N 644 3, and the application to the rules of reference and storing special journals for registration of operations related to the turnover of precursors of narcotic drugs and psychotropic substances approved by the Decree of the Government of the Russian Federation of June 9, 2010 N 419 4.

3. Registration of drug-related operations (with the exception of drugs specified in paragraph 2 of these Rules) is carried out in special journals for accounting operations related to the appeal of drugs (hereinafter - accounting logs):

1) manufacturers of drugs and organizations wholesale trade drugs in form in accordance with Appendix No. 1 to this Regulation;

2) pharmaceutical organizations and individual entrepreneurslicensed on pharmaceutical activity, in form according to Appendix N 2 to this Regulation;

3) medical organizations and individual entrepreneurs who are licensed to medical activities, in accordance with Appendix N 3 to this Regulation.

4. Registration of drug-related operations is carried out for each trading name of the drug (for each separate dosage and dosage form) on a separate deployed sheet of accounting log or in a separate accounting log on paper or electronically.

5. Registration of transactions related to the appeal of drugs are carried out by persons authorized by the head legal entity For keeping and storing accounting logs, or an individual entrepreneur licensed for pharmaceutical activities or for medical activities.

2 Resolution of the Government of the Russian Federation of June 30, 1998 N 681 "On approval of a list of narcotic drugs, psychotropic substances and their precursors to be controlled in the Russian Federation" (Meeting of the legislation of the Russian Federation, 1998, N 27, Art. 3198; 2004, n 8, Art. 663, N 47, Art. 4666; 2006, N 29, Art. 3253; 2007, N 28, Art. 3439; 2009, N 26, Art. 3183, N 52, Art. 6572; 2010, n 3, Art. 314, N 17, Art. 2100, N 24, Art. 3035, N 28, Art. 3703, N 31, Art. 4271, N 45, Art. 5864, N 50, Art. 6696, Art. 6720; 2011, N 10, Art. 1390, N 12, Art. 1635, N 29, Art. 4466, Art. 4473, N 42, Art. 5921, N 51, Art. 7534; 2012, N 10, Art. 1232, N 11, Art. 1295, N 19, Art. 2400, N 22, Art. 2864, N 37, Art. 5002, N 48, Art. 6686, N 49, Art. 6861; 2013, N 9, st . 953).

Appendix N 2 to the order

Rules for maintaining and storing special operations of operations related to the treatment of medicines for medical use

1. These Rules establish the requirements for the conduct and storage of special accounting journals related to the appeal of drugs for medical use included in the list of medicines for medical use to be subject to subject and quantitative accounting 1 (hereinafter referred to as the accounting magazines, drugs).

2. These rules do not apply to the maintenance and storage of special operations of operations related to the appeal of drugs that are narcotic drugs, psychotropic substances and their precursors included in the lists II, III, IV list of narcotic drugs, psychotropic substances and their precursors subject to control in the Russian Federation 2.

3. The introduction and storage of special journals for accounting operations related to the appeal of the drugs specified in paragraph 2 of these Rules are carried out in accordance with the rules of conducting and storing special logs of registration of operations related to the turnover of narcotic drugs and psychotropic substances, approved by the Government Decree of the Russian Federation. On November 4, 2006, N 644 3, and the rules for the conducting and storage of special journals for registration of operations related to the turnover of drug precursors and psychotropic substances, approved by the Decree of the Government of the Russian Federation of June 9, 2010 N 419 4.

4. Accounting magazines filled on paper, will be dropped, are numbered and fastened by the signature of the head of the legal entity (individual entrepreneur) and the seal of a legal entity (individual entrepreneur) before the start of their maintenance.

Accounting magazines are executed on the calendar year.

5. Sheets of accounting magazines filled in electronic form are printed monthly, numbered, signed by the person authorized to keep and storing accounting logs, and put on the names of the drug, dosage, dosage form.

Upon the expiration of the calendar year, the discarded sheets are issued into the magazine, sealed with the number of sheets and are certified by the signature of the person authorized to conduct and storing accounting magazines, the head of the legal entity (individual entrepreneur) and the seal of a legal entity (individual entrepreneur).

6. Records in accounting magazines are made by the person authorized to keep and storing the accounting magazine, ballpoint ball (ink) at the end of the working day on the basis of documents confirming the commission of the acquisition and expenditure operations with the drug.

7. Receipt of the medicinal product is reflected in the accounting log for each receipt document separately with the number and date. Drug consumption is written daily. Pharmacy organizations and individual entrepreneurs who have licenses for pharmaceutical activities record daily drug consumption indicating separately by recipes issued medical workers, and according to the requirements of medical organizations.

8. Corrections in accounting magazines are assigned by the signature of the person authorized to keep and storing accounting logs. Susks and incomplete corrections in accounting magazines are not allowed.

9. For the last number of each month, the person authorized for the maintenance and storage of accounting magazines conducts reconciliation of the actual presence of medicines with their balance on the account log and makes relevant records in the accounting log.

10. Accounting magazine is stored in a metal cabinet (safe), the keys from which are at the person authorized to keep and storing the accounting magazine.

Parishes and expenditure documents (their copies) are mounted in the order of their receipts by dates and are stored together with the accounting magazine.

11. Filled accounting logs are stored in the archive of a legal entity (individual entrepreneur).

1 Article 58.1 Federal Law dated April 12, 2010 N 61-FZ "On the circulation of medicines" (meeting of the legislation of the Russian Federation, 2010, N 16, Art. 1815, N 31, Art. 4161, N 42, Art. 5293, N 49, Art. 6409; 2011, N 50, Art. 7351; 2012, N 26, Art. 3446; N 53, Art. 7587).

2 Resolution of the Government of the Russian Federation of June 30, 1998 N 681 (Meeting of the legislation of the Russian Federation, 1998, N 27, Art. 3198; 2004, N 8, Art. 663, N 47, Art. 4666; 2006, N 29, 3253; 2007, N 28, Art. 3439; 2009, N 26, Art. 3183, N 52, Art. 6572; 2010, N 3, Art. 314, N 17, Art. 2100, N 24, Art. 3035 , N 28, Art. 3703, N 31, Art. 4271, N 45, Art. 5864, N 50, Art. 6696, Art. 6720; 2011, N 10, Art. 1390, N 12, Art. 1635, n 29, Art. 4466, Art. 4473, N 42, Art. 5921, N 51, Art. 7534; 2012, N 10, Art. 1232, N 11, Art. 1295, N 19, Art. 2400, N 22, Art. 2864, N 37, Art. 5002, N 48, Art. 6686, N 49, Art. 6861; 2013, N 9, Art. 953).

3 Meeting of the legislation of the Russian Federation, 2006, N 46, Art. 4795; 2008, N 50, Art. 5946; 2010, N 25, Art. 3178; 2012, N 37, Art. 5002.

4 Meeting of the legislation of the Russian Federation, 2010, N 25, Art. 3178; 2011, N 51, Art. 7534; 2012, N 1, Art. 130, N 41, Art. 5623, N 51, Art. 7235.

Answer: In accordance with Part 3 of Article 58.1 of the Federal Law of the Russian Federation of 12.04.2010 N 61-FZ "On the circulation of medicines" (as amended from 07/02/2013), the subject-quantitative accounting of medicines for medical use is carried out manufacturers of drugs, organizations wholesale trade in medicines, pharmacy organizations, individual entrepreneurs who have a license for pharmaceutical activities or licenses for medical activities, and medical organizations that circulate medicines for medical use by registering any related operations under which their number and ( or) the state, in special journals for accounting operations related to the appeal of medicines for medical use.
This rule of the law entered into force on June 25, 2013 and, formally, it was from this date that the obligation to conduct journals of accounting drugs to be PKK was established.
However, the Ministry of Health of the Russian Federation, as always, did not approve the rules for doing so magazines on time.
Order of the Ministry of Health of the Russian Federation of 06/17/2013 N 378n approved "Rules for the registration of operations related to the appeal of drugs for medical use included in the list of medicines for medical use to be subject to comprehensive accounting, in special accounting journals related to the appeal of drugs For medical use "and" Rules for conducting and storing special journals for the accounting of operations related to the appeal of medicines for medical use, "the Ministry of Justice of the Russian Federation was registered only on August 15, 2013 and was officially published in Russian newspaper N 190 August 28, 2013.
In accordance with paragraph 12 of the Decree of the President of the Russian Federation of 23.05.1996 N 763 "On the procedure for publishing and entering into force of acts of the President of the Russian Federation, the Government of the Russian Federation and regulatory legal acts federal organs executive power"(As amended by 02.02.2013) this order came into force after ten days after the day of their official publication, i.e. September 8, 2013.
Thus, it was from this date that the law "On the circulation of medicines" of organizations listed in paragraph 3 of Article 58.1 was the responsibility of the laws of drugs to provide PTCs, according to the approved order No. 378n of the Rules.
Ethanol (ethyl alcohol, medical antiseptic solution) is included in section 5 "Other drugs" approved by the Order of the Ministry of Health and Social Development of the Russian Federation of 14.12.2005 N 785 "List of drugs to be subject to subject-quantitative accounting in pharmacy institutions (organizations), organizations of wholesale trade in medicines , medical and preventive institutions and private doctors "(as amended from 06.08.2007), therefore, operations related to the appeal of ethyl alcohol intended for medical use should be taken into account in accordance with the" Rules for the registration of operations related to the appeal of drugs for medical applications included in the list of drugs for medical applications subject to subjectual quantitative accounting, in special accounting journals related to the treatment of medicines for medical use »and" Rules for maintaining and storing special operations of operations related to By the appeal of medicines for medical use, "approved by order of the Ministry of Health of the Russian Federation of June 17, 2013 N 378n, including in a manufacturing pharmacy.

Director of Legal
company "Uniko-94"
M.I. Milushin
07.10.2013

Order 378 from 17062013

Subjectual accounting (PKI) of drugs (LP) in pharmacy and medical organizations (MO) has always been a rather time-consuming section of the work of both pharmaceutical professionals and the leaders of the nursing services.

... forms of magazines of objective quantitative accounting of drugs

In accordance with the order of the Ministry of Health of Russia No. 378n, the subject-quantitative accounting of the LP (with the exception of narcotic, psychotropic and their precursors) is carried out in the magazines of subject-quantitative accounting, the form of which depends on the type of organization, where LP appeals:

· Manufacturers of drugs and in LS wholesale organizations Accounting is conducted in accordance with Appendix 1 to the Rules for Registration of Operations related to the appeal of medicines for medical use included in the list of medicines for medical use and subject to objective and quantitative accounting, in special accounting magazines operations related to the appeal of medicines for medical use, approved by the Order of the Ministry of Health of Russia No. 378N (hereinafter - the rules for registration of operations);

· In pharmacy organizations and individual entrepreneurs who have a license for pharmaceutical activities - in the form according to Appendix 2 to the regulations for registration of operations;

· In the MO and in individual entrepreneurs who have a license for medical activities - in form in accordance with Appendix 3 to the rules of registration of operations.

Thus, in MO today it is necessary to lead the following logs on PKU LP:

· If the MO has a license to work with narcotic drugs and psychotropic substances of lists II and III, the log of registration of operations related to the turnover of narcotic drugs and psychotropic substances. If precursors of narcotic drugs and psychotropic substances are used in MO - the registration log of operations under which the number of precursors of narcotic drugs and psychotropic substances changes;

· If there is a pharmacy in MO, then to take into account the appeal of LPs to be PKK (with the exception of narcotic, psychotropic and their precursors), the pharmacy contains an account of operations related to the treatment of medicines for medical applications in the form given in Appendix 2 to the orders Ministry of Health of Russia No. 378n;

· In all other units, the Municipal Municipal Commissioning of LP is carried out in the journal of accounting for transactions related to the treatment of medicines for medical use in the form given in Appendix 3 to order No. 378n.

The procedure for conducting journals of objective quantitative accounting of drugs

The registration of operations related to the appeal of drugs is carried out for each LS trading name (for each individual dosage and dosage form) on a separate deployed sheet of accounting log or in a separate accounting log on paper or electronically.

Registration of operations related to the appeal of the LS is carried out by persons authorized by the head of a legal entity for the conduct and storage of accounting magazines, or an individual entrepreneur licensed to pharmaceutical or medical activities.

Entries in accounting magazines are made by a person authorized to maintain and storing the accounting magazine, the ballpoint pen (ink) at the end of the working day on the basis of documents confirming the commission of the acquisition and consuming drug transactions.

Corrections in accounting magazines are certified by the signature of the person authorized to keep and storing accounting logs. Susks and incomplete corrections in accounting magazines are not allowed.

All forms of magazines consist of the arrival and consuming part. In the receipt part monthly, all receipts of accounting PLPs are reflected with the obligatory indication of the supplier of LP, dates, names and numbers of the receipt document and the number of received drug. In the expenditure part, it is also reflected monthly when, to whom, by what document and in what quantity the drug was released.

The results of the coming with the residue are displayed monthly. total flow per month and calculates the balance of the magazine at the end of the month. The actual remnants of LP are checked by commission on the 1st day of each month, and this residue is transferred to the 1st day of the next month. All reception-expenditure operations are assigned by the signature of the person responsible for the journal.

In the magazine for manufacturers (Appendix 1 to the Regulation Regulations), the receipt and expenditure operations are recorded as they are performed, since during the month the number of operations performed is small.

The form given in Appendix 2 to the Rules for Registration of Operations, for pharmacy organizations and individual entrepreneurs who have licenses for pharmaceutical activities, is characterized by the fact that the records in this document on the flow rate of the LP are produced daily on the basis of recipes or requirements of MO, which may be enough per day lot. Therefore, the authorized person calculates the total amount of the drug on primary documents every day.

Recipes and requirements are minted separately, and the flow rate is recorded in the log on different lines (separately - by recipes, separately - according to the requirements).

The shape of the magazine for MO (Appendix 3 to the rules of registration of operations) differs from the previous forms by the fact that the flow rate in it is reflected in each fact of the leave of the LP in the Department of MO based on medical purposes, indicating the number of the medical document (medical history, ambulator card) and sick surnames.

Procedure for the storage of magazines of objective quantitative accounting of drugs

Accounting magazines are executed on the calendar year. After a year, empty pages are hard and the magazine is rendered to the archive of the organization.

Accounting magazines filled on paper will be released, are numbered and fastened by the signature of the head of the legal entity (individual entrepreneur) and the seal of a legal entity (individual entrepreneur) before the start of their maintenance.

The sheets of accounting magazines filled in electronic form are printed monthly, numbered, signed by a person authorized to keep and storing accounting logs, and put on the names of drugs, dosage, dosage form.

The accounting magazine is stored in a metal cabinet (safe), whose keys are at the person authorized to keep and storing the accounting magazine.

Parishes and expenditure documents (their copies) are mounted in the order of their receipts by dates and are stored together with the accounting magazine.

The list of drugs to be subject to commercial accounting

Regarding a list of LPs subject to PKU, it should be said that to date, the Order of the Ministry of Health and Social Development of Russia dated December 14, 2005 No. 785 "On the procedure for drug leave", in Appendix 1 to which the list of medicines to be subject to computational accounting in pharmacy is given institutions (organizations), wholesale organizations by drugs, medical and prophylactic institutions and private physicians (Appendix 1).

The list includes 5 groups of drugs:

1. Narcotic drugs and psychotropic substances of the list II (Appendix 2). Psychotropic substances list III (Appendix 3). Precursors of narcotic drugs and psychotropic substances included in Table. 1 list IV (Appendix 4).

2. PD substances (6 items).

3. Medicines comprising substances (their salts) in combination with pharmacologically inactive components, regardless of their dosage form.

4. Combined drugs.

5. Other drugs (6 items).

As can be seen from this application, different groups of drugs listed in the order differ in the degree of limitation of their turnover and the rigor of the rules of circulation.

In 2013, this list has changed significantly due to the fact that according to the Decree of the Government of the Russian Federation of 04.02.2013 No. 78 "On Amendments to Some Acts of the Government of the Russian Federation" from the third group was excluded and translated into the list of psychotropic substances 21 is a potent LP, which Under international control: Alprazolam, Bbital (Bbitital sodium), bromases, brothizolas, diazepams, Clapidem, clonazepam, Lorazepam, Medazepam, Mesokarb, Meproamat, Midazolas, Nitrazepam, OccAmapam, Temozhampam, Tetrazepam, Phenobarbital, Flunitzepam, Flurazepam, Chlordiazepoxide, Estazoham.

In relation to PKU precursors of narcotic drugs and psychotropic substances, it is necessary to remember that it is only about precursors included in Table. 1 list IV, and at a certain concentration - 10% or more (Appendix 4).

It should be noted that in the practice of MO, the specified precursors at a concentration of 10% and more, as a rule, do not apply, therefore, their accounting is the greatest importance for manufacturers of LP.

Since the formation of a list of LPs subject to PKU, according to the Decree of the Government of the Russian Federation No. 342, is the prerogative of the Ministry of Health of Russia, it is possible to publish in the near future of the regulatory document determining the new LP list and the procedure for its formation.

clinical-pharmacy.ru.

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Organization of the work of the pharmacy

Order No. 378n Ministry of Health of Russia

Order No. 378n Ministry of Health of Russia "On approval of the rules for registering operations related to the appeal of medicines for medical use included in the list of medicines for medical use to be subject to subject and quantitative accounting, in special accounting journals related to the appeal of medicines for medical use , and rules for conducting and storing special journals accounting for operations related to the appeal of medicines for medical use "of June 17, 2013.

Order No. 378n regulates:

On the use of materials in respect of which these restrictions are established, in obligatory Required written agreement Rightholder - Bionics Media LLC.

reproduction of materials of other copyright holders (the user must solve the issues of legitimate distribution of those without the involvement of Bionics Media LLC);

the use of extracts from the materials under which the context changes, the excerpts are acquired by an ambiguous character or intact shade, as well as any processing of material;

commercial use of materials, i.e. The use of a defined material selected on the site (its fragment) in order to commercially implement the right to access such material or the provision of rights to such to third parties.

Appendix N1 of the Order No. 785 of December 14, 2005 contains a list of medicines that are subject to subject - quantitative accounting in wholesale organizations, pharmacy institutions, medical organizations.

This is the so-called list of N 2 - narcotic and psychotropic substances, list N 3 - psychotropic substances and a list of N4 four - precursors of narcotic and psychotropic substances.

This list contains other names of drugs that are subject to objective and quantitative accounting. The forms of the magazine and the procedure for their maintenance in relation to these lists are elected by the Government Resolutions number 644 and number 419.

In the list of medicines to be subject to substantive accounting, there are other drugs that are not included in these lists.

From June 25, 2013, in the Decree of the Government of the Russian Federation dated 16.04.2012 N 291 "On licensing of medical activities (with the exception of this activity carried out by medical organizations and other organizations belonging to a private health care system, on the territory of the Skolkovo innovation center;" were made Changes and new licensed requirement Special journals have been maintained against drugs subject to compositely - quantitative accounting.

Since the lists 2, 3, 4, the procedure and forms of logbooks are already there, then in relation to those drugs that were set out in order 785, these forms did not exist.

Order N 378n and installed the forms of magazines, order and rules of their maintenance.

Thus, there are currently all forms of documents and the procedure for introducing data to journals, which is necessary as the implementation of the new license requirement, which entered into force on June 25, 2013.

To those medical organizations that work with lists 2, 3, 4 and an additional list of drugs to be subject to subject - quantitative accounting, with order of 378n dated 06/17/2013, it is necessary to read and fulfill its requirements, because non-fulfillment when verifying the licensing authority will entail the administrative measure responsibility.

Extra property losses to medical organizations are completely nothing.

The order of 378n has not yet entered into legal force.

We will inform him further on the entry into force of legal force.

Follow the blog.

Order of the Ministry of Health of the Russian Federation of June 17, 2013 N 378n "On approval of the rules for registering operations related to the appeal of drugs for medical use included in the list of medicines for medical use to be subject to commercial accounting in special accounting journals, associated with the appeal of medicines for medical applications, and rules for conducting and storing special journals of operations related to the treatment of drugs for medical applications "has entered into force on September 8, 2013.

Question:
How is the ethyl alcohol at the Pharmacy, as well as in departments and procedural cabinets?

In accordance with clause 30 approved by the Order of the Ministry of Health and Social Development of the Russian Federation of August 23, 2010, N 706n "Drug Storage Rules" (as amended from 28.12.2010) Pharmaceutical substances requiring protection against volatilization and drying, including ethyl alcohol of various concentrations It should be stored in a cool place, in a hermetically visited container from impenetrable materials of materials (glass, metal, aluminum foil) or in the primary and secondary (consumer) packaging of the manufacturer. The use of polymer containers, packaging and capping is allowed in accordance with the requirements state Pharmacopoeia and regulatory documentation.
According to clause 51 specified Rules Storage of flammable drugs with flammable properties, including alcohol and alcoholic solutions, should be carried out separately from other drugs.
At the same time, according to paragraph 56 of the Rules, it is not allowed to store flammable and light aggressive drugs in a fully filled container. The degree of filling should be no more than 90% of the volume. Alcohols in large quantities are stored in metallic tanks filled by no more than 75% of the volume.
According to paragraph 57 of the rules is not allowed joint storage flammable drugs with mineral acids (especially sulfuric and nitric acids), compressed and liquefied gases, light splashing substances (vegetable oils, gray, dressing material), alkalis, as well as inorganic salts that give the organic substances Explosive mixtures (potassium chlorat, potassium Permanganate, potassium chromat, etc.).

Ethyl alcohol storage rules

Attention! When using articles, consultations and comments, we ask you to pay attention to the date of writing

Question:
In the Pharmacy LPU there is an ethyl alcohol 95% and 70% of the concentration of 100ml. On the secondary packaging it is indicated that the alcohol must be stored at a temperature of from 12 to 15 degrees. Do I need to store it in a specially equipped safe refrigerator or can be stored in a conventional pharmaceutical refrigerator, which closes on the key? Does it need to highlight a separate refrigerator for storing alcohol or sufficiently store it on a separate shelf?

"Drug storage rules" approved by the Order of the Ministry of Health and Social Development
RF dated 08/23/2010 N 706N (as amended from 12/28/2010).
According to clause 30 of these rules, ethyl alcohol of various concentrations should be stored in a cool place, in hermetically visited container of materials impermeable to volatile substances (glass, metal, aluminum foil) or in the primary and secondary (consumer) packaging of the manufacturer. The use of polymer containers, packaging and capping is allowed in accordance with the requirements of the State Pharmacopoeia and regulatory documentation.
At the same time, in accordance with paragraph 51 of the rules, the storage of flammable drugs, including alcohol and alcohol solutions, alcohol tinctures, alcohol extracts should be carried out separately from other drugs.
From the aggregate of the above standards, we can conclude that the ethyl alcohol should be stored separately from other drugs. Since the storage of alcohol on a separate shelf of the refrigerator will not provide fireproof for other drugs, it can be concluded that alcohol ethyl and other flammable drugs that require storage in a cool place should be stored in a separate refrigerator.

Order of the storage of alcohol in the LPU

The order of vacation alcohol from pharmacies is established by order No. 785, according to Appendix No. 1 to which ethanol Refers to drugs subject to objective and quantitative accounting in pharmacy institutions, wholesale organizations of drugs, medical and preventive institutions and private physicians. Note that the procedure for taking into account drugs to be subject to subject-quantitative accounting, the current legislation is not established.
Internal control of compliance with the pharmacy employees of the order of vacation of medicines to be subject to subject-quantitative accounting is carried out by the head (deputy head) of the pharmacy or authorized by him pharmaceutical worker (Section 4.1 of Order No. 785). Consequently, the accounting of ethyl alcohol should be carried out in a magazine in the form approved internal order Head of the institution.
For pharmacies currently operates Order No. 14, in which the form of AP-10 "Journal of accounting for poisonous, narcotic, other medicines and ethyl alcohol". Medical and prophylactic institutions can also use this form For objective quantitative accounting of alcohol or to develop on its basis its own option.
Order No. 14 approved recommendations for completing the AP-10 magazine. The magazine opens for a year. For each packing, the dosage of the names of medicines is given a separate sheet (reversal). Admission is reflected in the journal for each arrival document separately with the number and date. Consumption is written by daytime results with a vacation division on an outpatient recipe and vacation to therapeutic and preventive institutions, pharmacy points and pharmacy departments, a shop.
The magazine is filled with a pharmacy manager (department), brigadier or their deputies. The column "actual residues" is also made by the signature of the person who verified the availability of values.
For medical and preventive institutions, moreover, it is advisable to keep records separately for each packing and dosage, the receipt to reflect for each document, and the flow rate. Filling the magazine typically charge the main or older medical sisterwho check the actual availability of values \u200b\u200bat the end of the day.

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order of the storage of ethyl alcohol in the LPU

Subject: Drug turnover Source: Electronic system "Control in LPU"

Ethanol Does not apply to NA and PV and included in section II "List of drugs for medical use to be subject to subject and quantitative accounting" approved by the Order of the Ministry of Health of the Russian Federation of 04.04.2014 No. 183n.

Accordingly, it does not apply to the requirements of the Decree of the Government of the Russian Federation No. 1148 on the storage of NA and PV and the rationing of the reserve in the offices (in days).

To date, the turnover of ethyl alcohol in medical organizations (hereinafter - MO) is governed by the Order of the USSR Ministry of Health of August 30, 1991 No. 245 "On the standards of ethyl alcohol consumption for health care institutions, education and social security"(Hereinafter referred to as Order No. 245), some provisions of which no longer correspond to the realities of today.

So, paragraph 1.6. Order No. 245 indicates that "Ethyl alcohol leave to health agencies on the basis of the requirements signed by the head of the institution (separation) and certified by the establishment of a separate power of attorney decorated in installed manner and giving the right to get alcohol for one month. The alcohol is released in the weight measurement at a price established for therapeutic and preventive institutions. "

However, already for the last 10 years, the ethyl alcohol in the general weight does not receive, the issuance of it in the department and the posts in the weight of the measurement became impossible. Pharmacopoeic ethyl alcohol for the needs of MO comes in 100 ml bottles in different concentrations.

In the departments, the senior nurse releases alcohol ethyl on posts, into operational, dressings, etc. In the number of bottles required to perform certain manipulations (parts processing medical equipment, hands, etc.) Usually for a day (in order to prevent non-medical use).

Thus, the accounting of the movement (coming and consumption) of ethyl alcohol both in the pharmacy and in the departments of MO when issuing to posts and other units are carried out by the number of bottles.

From the pharmacy, Ethyl alcohol is released by vials on the basis of the requirements of the departments and is debited by consumption by the number of dispersed bottles.

Incovering the movement of ethyl alcohol should be conducted in accordance with the order of the Ministry of Health of Russia of June 17, 2013 No. 378n "On approval of the rules for registering operations related to the appeal of medicines for medical use included in the list of medicines for medical use to be subject to compositely , in special accounting magazines related to the treatment of medicines for medical use, and rules for conducting and storing special journals of operations related to the appeal of medicines for medical use "(hereinafter referred to as Order No. 378).

In the MO who have a pharmacy, the accounting of ethyl alcohol is carried out:

- in a pharmacy MO - in the journal of operations related to the appeal of medicines for medical use (Appendix No. 2 to the order No. 378n);

- In the departments of MO - in the journal of accounting operations related to the treatment of medicines for medical use (Appendix No. 3 to the order No. 378n).

In MO who do not have pharmacies are also in the journal of operations related to the treatment of medicines for medical use (Appendix No. 3 to the order number 378n);

Each form of the magazine is a separate sheet (or several sheets depending on the frequency of operations performed) on ethyl alcohol, indicating the name of the drug, dosage (40, 70, 90, 95% - 100ml), dosage form (solution), units of measure (bottle ).

Attention! For each concentration of ethyl alcohol, a separate sheet is started.

etilovyyspirt.ru.

Order of the Ministry of Health of the Russian Federation of 30.08.91 N 245 "On the regulations of ethyl alcohol consumption for health care institutions, education and social security"

In order to improve quality medical care The population and more rational use of alcohol claims:

1. Standards for ethyl alcohol consumption for health care, education and social security institutions (Appendix 1).

2. Estimated ethyl alcohol consumption norms for the departments of therapeutic and prophylactic institutions (Appendix 2).

3. Estimated ethyl alcohol consumption norms for medical procedures (Appendix 3).

1. Ministry of Health of the Union and Autonomous Republics, Heads of the regional, regional and urban health authorities, the main pharmacy and associations of the Pharmacy Ministry of Allied Republics, regional, regional and urban pharmacy departments (Pharmacy associations):

1.1. In determining the need for health care, education and social security institutions in ethyl alcohol, be guided by regulations approved by this Order (Appendix 1).

1.2. Develop and approve if necessary, the standards for ethyl alcohol consumption for individual institutions, departments and cabinets, as well as the cost of consumption on various medical procedures, taking into account the equipment used, treatment methods and work volume.

1.3. Provide the right to manage health agencies to distribute ethyl alcohol between offices and offices within the total volume of alcohol allocated to the institution, using the norms given in Appendix 2 of this order, if necessary.

1.4. When distributing the needs of pharmacies in ethyl alcohol, the calculation is calculated only by the EXTEMPORAL formulation.

1.5. Allow pharmacy management (associations "Pharmacy") The total number of alcohol for making drugs to distribute between pharmacies, taking into account the specifics of the formulation, establishing individual standards if necessary.

1.6. Ethyl alcohol vacation to health facilities to produce on the basis of the requirements signed by the head of the institution (separation) and certified by the establishment of a separate power of attorney decorated in the prescribed manner and giving the right to receive alcohol within one month. The alcohol is released in the weight measurement at a price established for medical and preventive institutions.

1.7. To establish that the heads of health care facilities are personally responsible for the correctness of the appointment, storage, accounting, and ethyl alcohol leave and the rationality of its use.

3. Control over the implementation of this order shall be entrusted to the General Directorate of Public Health and Medical and Social Programs of the Ministry of Health of the USSR (t. Karpeev AA) and on / about "Soyuzfarmatia" (t. Apazov A.D.).

I allow the order to propagate the order in the necessary quantities and bring to the attention of health care facilities.

Deputy Minister
A.M.Mososvichev

Attachment 1
to the orders of the Ministry of Health of the USSR
dated August 30, 1991 N 245

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Registration of operations related to the treatment of drugs that are narcotic drugs, psychotropic substances or their precursors included in the lists II, III, IV list of narcotic drugs, psychotropic substances and their precursors to be controlled in the Russian Federation are carried out by the subjects of drug circulation in special Magazines for the forms provided for by Appendix N 1 to the rules of conducting and storing special logs of registration of operations related to the turnover of narcotic drugs and psychotropic substances approved by the Decree of the Government of the Russian Federation of November 4, 2006

Error 404

N 42, Art. 5293, N 49, Art. 6409; 2011, N 50, Art. 7351; 2012, N 26, Art. 3446; N 53, Art. 7587). 2. Registration of operations related to the treatment of drugs that are narcotic drugs, psychotropic substances or their precursors included in the lists II, III, IV list of narcotic drugs, psychotropic substances and their precursors to be controlled in the Russian Federation "1" is carried out by entities Drug addressed in special magazines for the forms provided for by Appendix N 1 to the rules for the conduct and storage of special logs of registration of operations related to the turnover of narcotic drugs and psychotropic substances approved by the Decree of the Government of the Russian Federation of November 4, 2006

NOT FOUND.

Ministries of Health of the Russian Federation dated June 17, 2013 N 378N (name of the manufacturer of medicines and the organization of wholesale trade in medicines) Journal of accounting for operations related to the treatment of medicines for medical use (drug name for medical use) (dosage, dosage form, Unit of measurement) month Balance on the 1st month arrival in just a month after the coming with the residue consumption of all expense per month the balance of the account on the end of the month is the actual balance at the end of the month signature authorized person From whom N and Document Date The number to whom N and Document Date Quantity 1 2 3 4 5 6 7 8 9 10 11 12 January 13 February March April May Jun, etc.

Magazine of subject and quantity, Order 378

II and III - the log of registration of operations related to the turnover of narcotic drugs and psychotropic substances. If precursors of narcotic drugs and psychotropic substances are used in MO - the registration log of operations under which the number of precursors of narcotic drugs and psychotropic substances changes; · If there is a pharmacy in MO, then to take into account the appeal of LPs to be PKK (with the exception of narcotic, psychotropic and their precursors), the pharmacy contains an account of operations related to the treatment of medicines for medical applications in the form given in Appendix 2 to the orders Ministry of Health of Russia No. 378n; · In all other units, the Municipal Municipal Commissioning of LP is carried out in the journal of accounting for transactions related to the treatment of medicines for medical use in the form given in Appendix 3 to order No. 378n.

Draft. part two

Info

Appendix N 2 to the order of the Ministry of Health of the Russian Federation of June 17, 2013. N 378n Rules for the maintenance and storage of special journals for accounting for operations related to the appeal of medicines for medical use 1.

Attention

These rules establish the requirements for the conduct and storage of special operations of operations related to the appeal of drugs for medical use included in the list of drugs for medical use to be subject to subject-quantitative accounting "1" (hereinafter, respectively - accounting magazines, drugs). "1" Article 58.1 of the Federal Law of April 12, 2010 N 61-FZ "On the circulation of medicines" (Meeting of the legislation of the Russian Federation, 2010, N 16, Art.

1815, N 31, Art. 4161, N 42, Art. 5293, N 49, Art. 6409; 2011, N 50, Art. 7351; 2012, N 26, Art. 3446; N 53, Art. 7587). 2.

Subject and quantitative accounting: new rules

Deputy Minister F.F. Yarkayeva Appendix N 1 (Name medical organization) Journal of accounting of operations related to the appeal of medicines for medical use (Cabinet of senior nurse) Communication name Month of stop on the 1st month of the month approach With the remaining consumption of the entire calculation over the month of the stop by the journal at the end of the month, the actual stop at the end of the month of the sub-executive person from whom the N and Date of document number (Section) Date of issuance of N of Medical Document (FI. Poor, Procedure Cabinet Cabinet) Two 1 2 3 4 5 6 7 8 9 10 11 12 January 13 February March, etc.
Of the Russian Federation, 2010, N 25, Art. 3178; 2011, N 51, Art. 7534; 2012, N 1, Art. 130, N 41, Art. 5623, N 51, Art. 7235. 3. Registration of operations related to the appeal of drugs (with the exception of the drugs specified in paragraph 2 of these Rules), is carried out in special accounting journals related to the appeal of drugs (hereinafter - accounting magazines): 1) manufacturers of drugs and the wholesale trade in medicines in accordance with Appendix No. 1 to these Rules; 2) pharmaceutical organizations and individual entrepreneurs who have a license for pharmaceutical activities in form in accordance with Appendix N 2 to these Regulations; 3) medical organizations and individual entrepreneurs who have a license for medical activities in form in accordance with Appendix N 3 to this Regulation.
4.

378n order graphs filled at the end of the month how to issue

List of III psychotropic substances, diethyl ether translated into the list of IV precursors list of narcotic drugs, psychotropic substances and their precursors approved by the Decree of the Government of the Russian Federation of 06/30/1998 N 681, and require the procedure for accounting approved for narcotic drugs, psychotropic substances and their precursors. When making logs of a new sample, approved by Order N 378n, it is necessary to take into account: - transfer of the accounting residue of drugs to be PCK, from the "old" records of accounts to new ones is carried out under the commission of the commission, the composition of which is approved by the order of the legal entity leader; - In the "old" accounting magazines, a record is recorded: "The journal is completed in connection with the entry into force of the order of the Ministry of Health of the Russian Federation of 06/17/2013 N 378n); - Unused sheets of "old" accounting logs are forth.

Government of the Russian Federation of 04.02.2013 No. 78 "On Amendments to Some Acts of the Government of the Russian Federation" from the third group was excluded and translated into the list of psychotropic substances 21 is a potent LP, which is under international control: Alprazolam, Bbital (Bbitital Sodium), Bromazepam, Botizolam , Diazepams, Skipidem, clonazepams, Lorazepam, Medazepams, Mesokarb, Meproamat, Midazolam, Nitrazepam, Oxazepam, Temokampam, Tetrazepam, Phenobarbital, Flunitzepam, Flurazepam, Chlordiazepoxide, Estazolam. In relation to PKU precursors of narcotic drugs and psychotropic substances, it is necessary to remember that it is only about precursors included in Table.
1 list IV, and at a certain concentration - 10% or more (Appendix 4).
Upon the expiration of the calendar year, the discarded sheets are issued into the magazine, sealed with the number of sheets and are certified by the signature of the person authorized to conduct and storing accounting magazines, the head of the legal entity (individual entrepreneur) and the seal of a legal entity (individual entrepreneur).

Entries in accounting magazines are made by a person authorized to maintain and storing the accounting magazine, the ballpoint pen (ink) at the end of the working day on the basis of documents confirming the commission of the acquisition and consuming drug transactions.
Receipt of the medicinal product is reflected in the account log on each receipt document separately with the number and date. Drug consumption is written daily.

The receipt of the drug is reflected in the account journal for each receipt document, indicating the number and date of the document, the reflection in the accounting journal of each expenditure operation is not required, in medical organizations, consumption is recorded daily. Pharmacy organizations and individual entrepreneurs also record daily expenses, but indicating the doctors' prescriptions and according to the requirements of medical organizations.

For the last number of each month, the person authorized to keep and storing accounting logs conducts reconciliation of the actual presence of medicines with their balance on the account log and makes the appropriate records in the accounting log (graphs 12 and 13) are filled.
Appendix N 2 (medical organization name) Journal of operations related to the treatment of medicines for medical use (procedural account) The name of the separation month of the stop on the 1st number of the month arrival in just a month at the time with the remain Consumption of the entire distance for the month of the stop on the journal at the end of the month the fact of the remaining permissions at the end of the month of the signature of the authorized person from whom N and the date of document Celebration (Section) Date of issuance of N of the Medical Document (FI. Baby) The following remains at the end of the workplace shifts 1 2 3 4 5 6 7 8 9 10 11 12 13 January 14 February February Mart, etc.

Attention! When using articles, consultations and comments, we ask you to pay attention to the date of writing

Question:
How to make a magazine regarding the accounting of operations related to the appeal of ethyl alcohol, in the departments of a medical organization? Is it possible in the graph 8 of the magazine to indicate the number of requirements for which the alcohol of the senior medical sister of the department is released, procedural sister?

"The procedure for filling out the production and turnover magazine (with the exception of retail) and (or) use for own needs Ethyl alcohol, alcoholic and alcohol products "approved by order of the Federal Tax Service of Russia of August 17, 2006 N MM-3-07 / [Email Protected] (as amended from 01/25/2007), however, in our opinion, this order is not related to medical organizations.
At the same time, "ethanol (alcohol ethyl, medical antiseptic solution)" is included in the Ministry of Health of the Russian Federation approved by the Order of the Ministry of Health and Social Development of the Russian Federation dated December 14, 2005, N 785 "The list of drugs subject to subject-quantitative accounting in pharmacy institutions (organizations), organizations of wholesale trade drug trafficking funds, medical and preventive institutions and private doctors "(as amended from 06.08.2007), and according to sub-clause 3 of clause 3 approved by the Order of the Ministry of Health of the Russian Federation dated 17.06.2013. N 378n" Rules for registering operations related to the treatment of medicines for medical The applications included in the list of drugs for medical use to be subject to subject-quantitative accounting, in special operations of accounting operations related to the treatment of medicines for medical use »Registration of operations related to the appeal of drugs subject to PKKA is carried out by medical organizations and individuals Fucks that have a license for medical activities in special accounting journals related to the appeal of drugs, according to the form of Appendix N 3 to the specified rules.
Neither the above "Rules for the registration of operations related to the appeal of drugs for medical use included in the list of drugs for medical use to be subject to subject and quantitative accounting, in special accounting journals related to the treatment of medicines for medical applications" nor the approved The same order "Rules for conducting and storing special journals of operations related to the treatment of drugs for medical use" do not give explicit guidance on how such logs should be conducted - a single magazine for the whole organization or individual journals structural divisions. In our opinion, due to the lack of clear indication in the existing regulatory legal acts The head of the medical organization has the right to independently determine the procedure for organizing the accounting of drugs to be subject to subject-quantitative accounting, which has made the appropriate order.
In column 8 "Magazine accounting for operations related to the treatment of medicines for medical use", intended for registration of drugs with drugs subject to PKU, in medical organizations, the number of the medical document should be indicated by the drug (in the alcohol under consideration) released to the appropriate unit or full name The patient who has appointed the use of this drug. Consequently, in our opinion, this graph may indicate the number of the requirements for which the elder medical sister of the alcohol department is released by a procedural sister.

Accounting alcohol in LPU order

The order of vacation alcohol from pharmacies is established by order No. 785, according to Appendix No. 1 to which ethanol Refers to drugs subject to objective and quantitative accounting in pharmacy institutions, wholesale organizations of drugs, medical and preventive institutions and private physicians. Note that the procedure for taking into account drugs to be subject to subject-quantitative accounting, the current legislation is not established.
Internal control of compliance with pharmacy employees of the order of vacation of medicines to be subject to subject-quantitative accounting is carried out by the head (deputy head) of the pharmacy or the pharmaceutical worker authorized by him (paragraph 4.1 of the Order No. 785). Consequently, the accounting of ethyl alcohol should be carried out in a journal in the form approved by the internal order of the head of the institution.
For pharmacies currently operates Order No. 14, in which the form of AP-10 "Journal of accounting for poisonous, narcotic, other medicines and ethyl alcohol". Therapeutic and prophylactic institutions can also use this form for the subject and quantitative accounting of alcohol or to develop on its basis its own option.
Order No. 14 approved recommendations for completing the AP-10 magazine. The magazine opens for a year. For each packing, the dosage of the names of medicines is given a separate sheet (reversal). Admission is reflected in the journal for each arrival document separately with the number and date. Consumption is written by daytime results with a vacation division on an outpatient recipe and vacation to therapeutic and preventive institutions, pharmacy points and pharmacy departments, a shop.
The magazine is filled with a pharmacy manager (department), brigadier or their deputies. The column "actual residues" is also made by the signature of the person who verified the availability of values.
For medical and preventive institutions, moreover, it is advisable to keep records separately for each packing and dosage, the receipt to reflect for each document, and the flow rate. Filling the magazine typically instruct the main or older medical sister, which check the actual availability of values \u200b\u200bat the end of the day.

Note. Access to the full content of this document is limited.

The arrival and consumption of alcohol ethyl

Question-answer on the topic

In our institution, the arrival and consumption of ethyl alcohol is carried out in units of measurement - vial. Orders of the Ministry of Health of the Russian Federation No. 378 dated 06/17/13 and 183 of 04/22/14 it was found that the write-off of alcohol should be carried out in kilograms. The pharmacist of our organization refuses to write off alcohol in kilograms, explaining that the ethyl alcohol enters the institution in bottles. And in the alcohol recalculation table in the vials in kilograms, the averaged parameters are indicated, and the pharmacist refuses to take responsibility for the error of recalculation. As an institution to write off ethyl alcohol, in bottles or kilograms. If in kilograms, please explain the procedure for writing off in kilograms and who is responsible for recalculation - a pharmacist or accountant?

In accordance with State registry Drugs Ethyl alcohol (ethanol) is a registered drug.

According to P.6 instructions for the accounting of medicines, dressing agents and medical products in medical and prophylactic health care facilities, consisting of the USSR State budget, approved by the Order of the USSR Ministry of Health of 02.06.1987 N 747, this drug is subject to subject-quantitative accounting.

Subject and quantitative accounting of ethyl alcohol is conducted in medical institutions

in the journal, the form of which is given in Appendix No. 3 to the rules approved by the Order of the Ministry of Health of Russia of June 17, 2013 No. 378n.

In accordance with paragraph 1.6 of the Order of the USSR Ministry of Health of August 30, 1991 N 245 "On the standards of ethyl alcohol consumption for health care institutions, education and social security" Ethyl alcohol vacation by health care institution is made on the basis of the requirements signed by the head of the institution (separation) and certified by the institution . Alcohol is released in the weight measurement at a price set for medical and preventive institutions.

Officially approved weight units of measurement are kilograms, grams, milligrants. Liters are units of measurement volume. In addition, in Appendix 1 "The standards of ethyl alcohol consumption for health care institutions, education and social security" to the order of the USSR Ministry of Health N 245 in the ethyl alcohol release standards are given in grams.

Thus, the accounting of ethyl alcohol in the institution, in the departments should be carried out in grams (translated by 1 kg).

The volume units can be listed in the "Name" line only as a certificate in the requirement-invoice.

Accounting for alcohol, as well as other drugs subject to subject and quantitative accounting, should be organized according to the recommendation below .

Taking into account the requirements regulatory documents The procedure for accounting for medicines should be developed, including alcohol, as part of an order on accounting policies and appoint persons responsible for recalculation.

It is advisable to provide accounting in one unit of measurement: and the arrival, and write-off.

In accordance with job descriptions Responsible persons (accountant, pharmacist, possibly members of the commission for the admission and disposal of assets) it is necessary to ensure consideration of alcohol in the institution, taking into account the measurement unit in grams, in accordance with Order No. 245 "On the standards of ethyl alcohol consumption for health facilities ...".

The rationale for this position is given below in the materials of the lawyer system. .

How to keep records of medicines subject to subjectual quantitative accounting

Subject and quantitative accounting of medicines for medical uses should lead:
- manufacturers of drugs;
- pharmacies;
- Medical institutions carrying out the turnover of medicines.

State (municipal) institutions are subject to objective and quantitative accounting at the pharmacy, if available in the institution, or in the departments of institutions that do not have pharmacies (clause 6, 14, 39 instructions, approved by the Order of the USSR Ministry of Health of June 2, 1987 No. 747) .

When drugs come from the supplier, you can check whether they are not withdrawn from circulation. To do this, take advantage electronic service "Search seized from HP." In the search box, enter the appropriate drug data (name, manufacturer, series, etc.). This is stated in the letter of Roszdravnadzor of July 25, 2014 No. 01I-1085/14.

What needs to be taken into account

Subject and quantitative accounting are under drugs for medical use, the list of which approves the Ministry of Health (previously - Ministry of Health and Social Development) of Russia (paragraph 1 of Art. 58.1 of the Law of April 12, 2010 No. 61-FZ). In particular, ethyl alcohol, narcotic and psychotropic drugs, potent and poisonous drugs include ethyl alcohol. The remaining medicines are listed in the list approved by the Order of the Ministry of Health of Russia of April 22, 2014 No. 183n. The rules for the inclusion of drugs into the list of drugs to be subject to subject-quantitative accounting are established in the manner approved by the Order of the Ministry of Health of Russia of January 20, 2014 No. 30N.

Also, the Ministry of Health of Russia in a letter of September 3, 2014 No. 25-4 / 10 / 2-6691 explained more about which of the drugs are subject to subject-quantitative accounting, and which is not. In particular, drugs "Nooofenstalkold tablets", "Caffikewold Tablet" are not subject to such accounting. But the coftelling tablet medicine is subject to subject-quantitative accounting, since it contains codeine (its salt) in an amount of up to 20 mg per 1 dose.

The essence of objective quantitative accounting of such drugs is that their presence and movement should be taken into account in quantitative terms by name, dosage, form of release, unit of measurement, etc.

The rules for the registration of operations related to the appeal of drugs subject to subjectual quantitative accounting are approved by the Order of the Russian Ministry of Health of June 17, 2013 No. 378n.

Accounting for drugs to be subject to subject and quantitative accounting is conducted by an employee who is authorized by the head (for example, the senior nurse, deputy head).

Accounting for narcotic drugs and psychotropic substances should be conducted in registering magazines and according to the rules approved by the Decree of the Government of the Russian Federation of November 4, 2006 No. 644.

Magazine entries Based on documents confirming operations with narcotic and psychotropic substances. Do this with the frequency that the head of the institution has established the order. At the same time, the established periodicity can not be less than once a day. Confirming documents or copies of their copies in a separate folder, which keep with the registration log.

The shelf life is five years from the last record date. After the expiration of this period, the magazines can be destroyed. To do this, you need to make an act of destruction and approve it from the head of the institution.

This is stated in paragraph 8 of the Rules approved by the Decree of the Government of the Russian Federation of November 4, 2006 No. 644. For more about this, see how to take into account and store poisonous, narcotic and potent drugs.

Accounting for the remaining drugs to be subject to commercial accounting, you need to lead:

in the pharmacy - in the journal, the form of which is provided in Appendix No. 2 to the rules approved by the Order of the Ministry of Health of Russia of June 17, 2013 No. 378n;

in the medical institution - in the journal, the form of which is provided in Appendix No. 3 to the rules approved by the Order of the Ministry of Health of Russia of June 17, 2013 No. 378n.

Accounting for each trading name of the drug (for each individual dosage and dosage form) on a separately deployed log of logs or in a separate journal. Accounting can be conducted both on paper, and in electronic form.

This is stated in paragraphs 3, 4, 5 of the Rules approved by the Order of the Russian Ministry of Health of June 17, 2013 No. 378n.

Magazines that are conducted on paper, fill in a ballpoint pen (ink). Before starting their maintenance, you need to be reflected, numbered and consuming the signature of the head and the seal of the institution. Such magazines open on the calendar year.

If the institution leads magazines in electronic form, the order of their maintenance is somewhat different. Sheets e-magazine It is necessary to print monthly, after which they are numbered and subscribed to the authorized person. Such sheets need to be brocked by the names of drugs, dosage and dosage form. After the year, the release sheets will turn into a log, seal with the number of sheets and complete the signature of the authorized facial and the seal of the institution.

The log entries should be made at the end of the working day on the basis of documents that confirm the receipt and consumption of drugs. Admission Reflect on the basis of each arrival document separately indicating its number and date. Consumption Record daily.

Some drugs can be taken into account in a simplified manner: it is not every day to produce records about them, but once a month and without documentary confirmation of each operation. In particular, such accounting is provided for diethyl ether and potassium permanganate (each of the drugs at a concentration of 45% or more) when circulating up to 10 kg per month. You can release these medicines without a recipe.

Purchase and expenditure documents (copies of documents) Stay in the order of their receipt by date.

For the last number of each month commissioner employee Must perform a verification of the actual presence of drugs with their journal residue. After that, you need to make appropriate log entries.

Logs and documents (copies) Keep them in a metal cabinet (safe), the keys to which should be kept by an employee authorized to keep journal.

Filled registration logs together with confirmation documents Keep the institution in the archive.

In the pharmacy institutions have some features documentary Vacation of drugs to be subject to commercial accounting. Such medicines leave the pharmacy to financially responsible persons of offices (cabinets) of institutions for certain requirements and overhead (f. 0504204) with a stamp and printing of the institution. They specify the numbers of the diseases of the disease, surnames, the names and patient patients for whom medicines are discharged. The requirement of the invoice approves the head of the institution. This is stated in paragraph 18 of the instructions approved by the Order of the USSR Ministry of Health of June 2, 1987 No. 747. Otherwise, apply general order Vacation of medicines from the pharmacy.

At least once a quarter, accounting employee, which conducts accounting of medicines, it is advisable to conduct sample verification of the correctness of journaling journals of drugs, as well as calculations of the outcome in the requirements of the invoice (f. 0504204). In proven documents, the accountant must put a signature. Such a conclusion follows from clause 12 of the instructions, approved by the Order of the USSR Ministry of Health of June 2, 1987 No. 747, guidelines, approved by the Order of the Ministry of Finance of Russia of March 30, 2015 No. 52n.

At least once a year (but not earlier than October 1 of the reporting year) in relation to drugs to be subject to subject and quantitative accounting, there is an inventory by type, names, packaging, dosage forms and dosages (paragraph 29 of the instructions approved by the Order of the USSR Ministry of Health from June 2, 1987 No. 747).

Accounting in the departments of medical institution

In the medical institutions of the drugs to be subject to subject and quantitative accounting, receives from suppliers and issues the home (cabinets) home (senior) nurse in the amount of current need. In the offices (cabinets) such drugs need to be issued according to certain requirements-overhead (f. 0504204).

At the end of each month, the home (senior) nurse submits a report on the movement of medicines to be subject to objective and quantitative accounting, in form No. 2-MW. This report approves the head of the institution.

Control and responsible

Subjectual accounting is a licensing requirement for institutions that are required to lead it (clause 5 of the provisions approved by the Decree of the Government of the Russian Federation of December 22, 2011 No. 1081, paragraph 5 of the Regulations approved by the Decree of the Government of the Russian Federation of April 16, 2012 No. 291 , paragraph 5 of the provisions approved by the Decree of the Government of the Russian Federation of July 6, 2012 No. 686). The control over its maintenance is carried out under license control (clause 5 of Article 58.1 of the Law of April 12, 2010 No. 61-FZ).

Attention: For the absence of subject-quantitative accounting, administrative responsibility is provided.

No accounting will be qualified as a violation of the terms provided for by the license. Sanctions for such an offense are established by part 3 of Article 14.1 of the Code of the Russian Federation on administrative offenses:

for institutions - a fine of 30,000 to 40,000 rubles;

for officials - a fine of 3,000 to 4,000 rubles.

Natalia Guseva, Director of the Center for Education and internal control Institute

additional vocational education "International Financial Center", State Counselor of the Russian Federation of the 2nd Class, to. Er n.

How to make accounting policies for accounting purposes

Develop and take accounting policies for accounting purposes must all institutions regardless of type.

Accounting policies form separately for accounting and tax purposes.

What do you need accounting policies

Accounting policies for accounting purposes are constituted in order to establish the rules of accounting in a particular institution, taking into account its specifics.

Form it on the basis of the features of its structure, performed by the authority, industry and other features of activity (Part 2 of Art. 8 of the Law of December 6, 2011 No. 402-FZ, paragraph 6 of the Instructions for the Unified Account Plan No. 157n).

If the institution has no accounting policies, there is no fine for it. But when checking the tax inspector has the right to request accounting policies. If it does not imagine it in time, fingered:

institution - for 200 rubles;
leader - 300-500 rubles.

It follows from article 126 Tax Code RF and Article 15.6 Code of Administrative Offenses of the Russian Federation.

Who develops accounting policies

When the institution has its own accounting, it is obliged to maintain accounting and develop accounting local acts. If there is no separate accounting department, then enter into an agreement of accounting services with a third-party organization. In the institutions of the public sector, such organizations are centralized accounting.

Accounting is the institution itself

Accounting policies develop chief Accountant Or another employee responsible for accounting of accounting in the institution. Approves accounting policies The head of the institution (part 1 and 3 of Article 7 of the Law of December 6, 2011 No. 402-ФЗ).

The order for approval of accounting policies is in arbitrary form.

Accounting for state institutions:

An example of registration of an order of accounting policies

The chief accountant of the state institution has developed accounting policies. This document Approved by the order of the head.

Including budgetary institutions:

Chief Accountant budget institution Developed accounting policies. This document is approved by the order of the head.

Adopted accounting policies apply consistently from year to year (part 5 of Art. 8 of the Law of December 6, 2011 No. 402-FZ).

What is included in accounting policies

In accounting policies include:

- the work plan of the bills (in it, indicate accounting accounts that apply institutions);
- Evaluation methods separate species property and obligations;
- order, how to carry out the inventory of property and obligations;
- order of accounting and disclosure in the reporting of events after the reporting date;
- Document management rules and technology processing technology. Including the order and terms of transmission primary documents according to the schedule of document management;
- Forms of primary documents, accounting registers and other documents for which no unified form;
- order how to conduct internal financial control;
- Regulations on which reserves create, and methods of their accounting;
- Other solutions that are necessary for the organization and maintenance of accounting.

Situation: Is it possible in accounting policies for accounting purposes to consolidate various assessment methods for various groups of material reserves

Matzapasa can be written off to the expense of the actual value of each unit or by an average actual value (clause 108 instructions for a single account plan No. 157N). The legislation has no restrictions on the choice of an assessment method for different groups of Matzapasov.

Each of the selected methods of assessing groups of matzas will consolidate in accounting policies for accounting purposes. For example, write off medicines at the actual value of each unit, and other material reserves - by mid-actual value.

3. Additionally on this topic.

Order of the Ministry of Health of the USSR of 08/30/1991 No. 245

On the standards of ethyl alcohol consumption for health care institutions, education and social security

Legislative base of the Russian Federation

Free consultation

Federal legislation

the main
Order of the Ministry of Press of the USSR from 28.01.86 N 45 "On approval of guidelines for the organization of accounting and inventory of property - material values \u200b\u200bin financially responsible persons in the institutions of the Ministry of Press of the USSR"
"Bulletin of regulatory acts of the Ministry of Education of the USSR", N 4, 1986

3.20. When taking into account ethyl alcohol, the determination is subject to: the volume of a water-alcohol solution, the content of alcohol in it in volume percent (fortress) and the volume of anhydrous alcohol contained in it.

The unit of measurement of ethyl alcohol is a liter of anhydrous alcohol at a temperature of +20 degrees. C.

3.21. The extract of the requirements for obtaining alcohol from the warehouse (pantry) is made on the basis of alcohol consumption standards for educational and laboratory, scientific, medical and production needs.

In the event of a height of alcohol to perform one-time work, which there are no norms, a reasonable calculation is drawn up, in relation to the current standards for similar work.

3.22. Medical offices of schools, boarding schools, preschool children's institutions when receiving and spending alcohol are guided by the order of the USSR Ministry of Health from 16.09.69 N 675 "On the standards of ethyl alcohol consumption by medical institutions, the procedure for prescribing, vacation and accounting for ethyl alcohol in medical and preventive institutions and Pharmacies ", with additions approved by the order of the USSR Ministry of Health from 15.07.76 N 693 (Appendix 12), and the instruction of the USSR minuz from 08.08.84 N 588.

In addition, when conducting preventive vaccinations, medical offices are guided by the Order of the USSR Ministry of Health of 24.04.72 N 325, which approved a single alcohol consumption rate for prophylactic vaccinations - 0.5 g per vaccination.

For a single wip of 16 mm film to remove body spots on 1000 romance meters, the rate of consumption of ethyl alcohol of the highest grade GOST 18300-72 - 20 milliliters.

3.23. Vacation of alcohol depending on the conditions for its storage and the presence of packaging can be made by 10, 20, 30 days of need.

3.24. Accounting for receipt and consumption of alcohol is carried out in the journal (Appendix 13).

According to this magazine, the person on which the storage of alcohol is placed is and represents the Act - Report (Appendix 14) in the accounting department for 10, 20 or 30 days, i.e. Depending on the set of alcohol leave.

Act - the report is approved by the head of the institution.

3.24. The person (headlamp. Warehouse, a storekeeper) responsible for storing the main reserves of alcohol, is obliged to directly reflect in the warehouse card accounting cards and alcohol consumption and to bring its balance to the end of the day. Cards are conducted separately by name and alcohol fortress.

3.25. The alcohol inventory should be carried out quarterly as of the 1st day of the first month of the quarter by the Commission appointed by the head of the institution, which necessarily includes a centralized accounting worker (accounting).

In addition, the sudden alcohol inventory is periodically carried out.

2.36. Inventory is carried out in all storage places (in stock, in the cabinets, laboratories, etc.) in the presence of a materially responsible person.

Simultaneously with the inventory, the alcohol fortress is determined.

3.27. The act of removing alcohol residues should be decorated on the day of inspection and no later than the next day transferred to the centralized accounting department (accounting) signed by members of the Commission and the materially responsible person.

In the case of detection of surplus or shortage of alcohol, accounting requires a written explanation from a materially responsible person. If you refuse to give an explanation, an appropriate entry is made in the act. After receiving an explanation or refusal in its presentation inventory Commission It gives conclusion about a shortage or surplus of alcohol.

3.28. With a shortage or deliberate damage of all types and stamps of alcohol: ethyl raw, ethyl alcohol - technical and alcohol ethyl rectified - in accordance with the instructions approved by the Resolution State Committee USSR at prices from 10.08.85 N 772, damage compensation is carried out in the amount of 32 rubles. For 1 liter fortress 95% with premiums (discounts) in the amount of 34 kopecks. For each percent of the increased (reduced) fortress in 1 liter.

Accounting for ethyl alcohol and transactions related to the appeal of drugs

Articles on the topic

How to news accounting ethyl alcohol in a medical organization? Is it necessary if the journal of operations related to the appeal of medicines for medical use, lead in the branches of the CRH, the manipulation offices of polyclinics (ambulatory), faps, schools, kindergartens and write off drugs for each patient? Answer questions.

How to keep records of ethyl alcohol in a medical organization?

Ethyl alcohol does not apply to narcotic drugs and psychotropic substances and included in section II "List of drugs for medical use to be subject to subject-quantitative accounting", approved by Order No. 183n. Accordingly, it does not apply to the requirements of the Decree of the Government of the Russian Federation of December 31, 2009 No. 1148 "On the procedure for storing narcotic drugs, psychotropic substances and their precursors" on storing and normalization of stock in offices (in days).

The turnover of ethyl alcohol in medical organizations is still regulated by the Order of the USSR Ministry of Health of August 30, 1991 No. 245 "On the standards of ethyl alcohol consumption for health care, education and social security institutions" (hereinafter referred to as Order No. 245), some provisions of which no longer correspond to the realities of today day.

So, paragraph 1.6 of Order No. 245 indicates that "Ethyl alcohol leave to health agencies on the basis of the requirements signed by the head of the institution (separation) and certified by the institution for a separate power of attorney decorated in the prescribed manner and gives the right to receive alcohol within one month . The alcohol is released in the weight measurement at a price established for therapeutic and preventive institutions. "

Certificate of ethyl alcohol turnover in medical organizations is still regulated by the Order of the USSR Ministry of Health of August 30, 1991 No. 245, some provisions of which no longer correspond to the realities of today.

However, over the past 10 years, ethyl alcohol in medical organizations does not receive a common weight, the issuance of it in the department and for posts in the weight of the measurement was impossible.

Pharmacopoeia ethyl alcohol enters medical organizations in 100 ml bottles in different concentrations.

In the departments of the medical organization, the senior nurse releases ethyl alcohol on posts, in operational, dressings, etc. In the number of bottles required to perform certain manipulations (processing parts of medical equipment, hands, etc.) is usually for a day (in order to prevent non-medical use).

Attention Now, ethyl alcohol in medical organizations is not in common, but in bottles of 100 ml in different concentrations.

Thus, the accounting of the movement (coming and consumption) of ethyl alcohol both in a pharmacy and in the departments of a medical organization when issuing to posts and other units is carried out by the number of bottles.

From the pharmacy of the medical organization alcohol ethyl, which should be part medical aid kit The bottles are released on the basis of the requirements of the departments and is charged to consumption by the number of dispersed bottles.

In a medical organization, accounting for ethyl alcohol movement should be conducted in accordance with Order No. 378n.

In medical organizations having a pharmacy, the accounting of ethyl alcohol is carried out:

at the pharmacy of a medical organization - in the journal of operations related to the appeal of medicines for medical use (Appendix No. 2 to order No. 378n);
in the departments of the medical organization - in the journal of accounting operations related to the appeal of medicines for medical use (Appendix No. 3 to order No. 378n);
in medical organizations who do not have pharmacies, also in the journal of accounting for operations related to the appeal of medicines for medical use (Appendix No. 3 to order No. 378n).

In each form of the magazine, a separate sheet (or several sheets, depending on the frequency of operations performed) on ethyl alcohol, indicating the name of the drug, dosage (40, 70, 90, 95% - 100 ml), dosage form (solution), units of measurement ( bottle).

Journal of Accounting Operations related to the appeal of drugs

Is it necessary if the journal of operations related to the appeal of medicines for medical use, lead in the branches of the CRH, the manipulation offices of polyclinics (ambulatory), faps, schools, kindergartens and write off drugs for each patient?

In the order of the Ministry of Health of Russia dated June 17, 2013 No. 378n "On approval of the rules for registering operations related to the treatment of medicines for medical use included in the list of medicines for medical use to be subject to commercial accounting, in special accounting journals related to the appeal medicines for medical use, and rules for conducting and storing special operations of operations related to the treatment of drugs for medical use "(hereinafter referred to as the order No. 378n) in the form specified in Appendix No. 3, subject and quantitative accounting is maintained (hereinafter - PKU ) drugs included in the lists approved by order of the Ministry of Health of Russia dated 04.04.2014 No. 183n "The list of medicines for medical use to be subject to subject and quantitative accounting" (hereinafter referred to as Order No. 183N).

Appendix No. 3 to the regulations for registration of operations related to the treatment of medicines for medical use included in the list of medicines for medical use to be subject to subject and quantitative accounting, in special accounting journals related to the appeal of medicines for medical use, approved by the Order of the Ministry of Health Russia dated 06/17/2013 № 378n

In all units of the medical organization, the maintenance of this journal must and write-off of drugs produced daily for each patient.

In practice in the Fayas, schools, kindergartens, etc. Medicinal preparations that are subject to PKU are not used, other than ethyl alcohol, which is currently most often replaced with alcohol napkins (not accountable) and other antiseptics.

Therefore, in each unit of honeycomb, it is necessary to carefully analyze the assortment of drugs on PKKa, and start the appropriate magazines or pages in the journal, depending on the frequency of use of the drugs taken into account.

No breakdown on patients can be written with ethyl alcohol bottles.