FEATURES OF THE WRITE-OFF OF PROPERTY IN INSTITUTIONS OF THE PENAL SYSTEM

The article discusses the main provisions of legal regulation and the specifics of the procedure for the sale and write-off of released property in the bodies and institutions of the penal system. The authors have revealed an algorithm of actions for the sale and write-off of property objects assigned to the institution by the right of operational management. It is noted that the write-off of federal property without the permission of the Federal Penitentiary Service of Russia is not allowed, since such an action contradicts the regulations governing these issues. The procedure for the release and sale of movable property is investigated, including the criteria established by federal accounting standards for public sector organizations to which such property must meet. A detailed description of the mechanism of budgetary accounting of property recognized as inactive is given when it is sold or written off if it is impossible to carry out the sale procedure.