This manual was prepared taking into account the Cuban Accounting Standards as well as the current legislation related to the subject, it was structured in such a way that it analyzes the aspects related to the preparation and presentation of files and operations accounting that may be submitted.
It consists of 8 chapters, each subdivided into two sections, namely: “Rules for the preparation and presentation of files and examples of accounting the chapters in question are:
CHAPTER ------ I Loss due to death of animals.
CHAPTER ------ II Losses due to cancellation of accounts receivable.
CHAPTER ------ III Harvest losses.
CHAPTER ------ IV Lacks and surpluses of monetary means or inventories.
CHAPTER ------ V Missing and surplus of tangible fixed assets.
CHAPTER ------ VI Missing and surplus animals.
CHAPTER ------ VII Cancellation of accounts payable
CHAPTER ------ VIII Losses due to losses and impairment.
In the preparation, presentation and control of the files, the following will be taken into account:
1. The File:
- It begins when the fact is known. It is prepared by area of responsibility. It is listed consecutively within the universe of all those issued by the entity. Its pages will be numbered consecutively. It will contain the documents that are indicated in each chapter. make up will be signed by the Director of the Company. In order to maintain a systematic control of these, the “Record Control of Records of adjustments for shortages and surpluses and losses will be enabled.
2. The Entity will have a term of 30 days from the determination of the shortages or surpluses to carry out the corresponding investigations, compose the file and present it to the authority empowered for its approval except in cases of shortages of little entity in which apply Decree Law 92/86 of material responsibility that are resolved in the company and therefore is not sent to the authorized authority as well as the deaths of animals.
3. When a complaint is made to the bodies of Internal Order and it is accepted by means of a signed and coined document, it is not necessary to wait for the judgment of the Court to cancel the file from which it is inferred that they are not sent to the authority empowered for approval, not proceeding in cases of missing large livestock, which is governed by Resolution / 5/03 of the MINAG.
4. Once the adjustment and cancellation files have been received, the authorized authority will have a term of 30 days for their analysis and approval.
5. A request for adjustments or cancellations will be sent to the authority empowered to approve them in the following cases:
- Complaints not accepted by the organs of Internal Order, justify why. Cases that being of little entity material responsibility was not applied. Losses in harvest. Cases that exceed the limit of little entity in which the complaint was not made. Cancellation of accounts due to collect and pay. Surplus of means. Losses due to losses and deterioration.
These requests will be sufficiently substantiated and the disciplinary measures applied shall be specified, specifying names and surnames, positions and measures applied, if applicable, if measures are not applied, explain the causes.
- The files will be filed and kept for a period of 5 years.To process and resolve the files for adjustments due to missing, surpluses and cancellations and losses in correspondence to those established, a working group will be created that will be made up as follows.
President ------- Director.
Secretary ------- Economic Deputy Director.
Members ------- Responsible for the control of the media, objects of adjustments.
Members ------– Head of Security and Protection.
Members ------– Auditor.
- When the file, due to its characteristics, is resolved in the company, that is, it is not processed with the Provincial Delegation or the Higher Organization, its cancellation is approved by a document signed by the director.In cases of shortages that originate from criminal acts in which Accepted the complaint by the internal law enforcement agencies and the files were canceled according to the current regulations if subsequent recoveries of these amounts occur, these will be treated as Income from Previous Years if cancellations correspond to previous periods or as credits to Expenses for Missing of assets corresponding to the period in which they are recorded When dealing with files for losses due to natural disasters, the following will be taken into account:
- If it is due to pests and diseases: certificate from the Territorial Plant Protection Station If it is due to droughts, intense rains, cyclones, etc: Civil Defense Certificate If it is due to negligence: copy of the Director's Resolution with the disciplinary measures applied or a copy of the complaint to the internal order bodies, if applicable.
- In entities that have centralized finances and do not originate payments by the Base Business Units, the latter will transfer to the company through the Operations between Dependencies account the accumulations of:
Account 440: Obligations with the state budget.
Account 496: Other provisions for investments.
- In cases where deaths occur due to an outbreak of diseases or other causes classified as serious, a copy of the conclusions for the purposes of purging responsibility will be required in case the Veterinary Directorate intervenes, which will be attached to the file for deaths of In the case of deterioration, a document must be added with the final destination that was given to the merchandise or products, which will be issued for raw materials when appropriate or distribution certificate when appropriate.When adjustments are made for losses, these will be duly substantiated.
BIBLIOGRAPHY:
- Resolution No. 44/97 of the Ministry of Finance and Prices, procedure to follow in cases of missing or surplus, cancellations of accounts payable and receivable, etc. Resolution No. 46/98 of the Ministry of Agriculture, levels of authorization for the cancellation of files due to shortages, surpluses and cancellations Letter 12/15/00 from MINAG's Legal Directorate in response to inquiries on resolution No. 46/98 of the Ministry of Agriculture Resolution No. 255/05 of the MFP Resolution No. 54/05 of the MFP Resolution No 5/03 Ministry of Agriculture.
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