Issues of providing material supplies to institutions of the penal enforcement system

The article analyzes the methodological aspects of accounting and control of the movement of inventories in institutions of the penal system, specially created for material provision and accounting of inventories. The problematic aspects of planning the needs of penal institutions in material resources, the role of supply units in building the most rational logistics flows, organization of storage and efficient use of material reserves are considered. A list of internal control procedures for the movement and safety of inventories has been defined. Special attention is paid to the study of the issues of effective equipping of units of the penal enforcement system with resources and reserves, as well as the most problematic aspects of their storage and rational use in the process of uninterrupted operation of the penal enforcement system.