The procedure for the write-off of certificates in the year. How to destroy a spoiled form of certificate? Normative legal acts

V. R. Zaharin, Expert on budget accounting and taxation, to. er n.

Registration and issuance

According to clause 338 of Instructions No. 157n, the account analyst is conducted in the book on the account of the forms strict reporting (f. 0504045 Annex 5 to the order of the Ministry of Finance of Russia of December 15, 2010 No. 173N). In addition, clause 6 of the Procedure also provides for the maintenance of a book for accounting and writing issued certificates.

We note the next important point: the fact of filling the forms is not a reason for writing off, so they continue to be taken into account on the off-balance account until their issuance. The presentation of certificates to graduates is carried out no later than ten days after the date of publication of the order on the end of the educational institution.

Parent can pick up the parent at the presentation of a passport and other person in the presence of a power of attorney and identity documents. Signatures in obtaining certificates are affixed in the book for their accounting.

Write-off

By virtue of clause 35 of the order of the form of certificates, damaged during filling, are written off and destroyed by the decision of the Commission chaired by the head of the institution. At the same time, an act is drawn up in two copies indicating their quantity. The numbers of spoiled titles of certificates are cut and pasted on a separate sheet of paper, which is attached to the first copy, represented by an authorized executive body.

We note: the forms that remained after the issuance of documents to graduates are returned at the place of receipt within the deadlines established by the authorized body of the executive branch (paragraph 34 of the Procedure). In this case, their write-off is also issued. If for some reason the certificate is not received in the year of graduation, then it is stored in a demand institution. Therefore, on the account at the end of the reporting year there may be remnants, which leads to the need to conduct an additional register analytical accountingSo that the filled certificates can be taken into account apart from empty forms that will be purchased next year.

New order accounting

From September 1, 2013, the main part of the provisions will be Federal Law December 29, 2012 No. 273-FZ "On Education in Russian Federation", And the independence of educational institutions will significantly expand.

Currently, the Ministry of Education of Russia has prepared a draft order in which there is no norm on centralized provision of forms. Therefore, if institutions provide the right to independently acquire certificates, then the need to reflect the costs of this operation on the balance sheet, while at the same time considering the balance of the admission, the issuance and write-off of the blanks.

It is important to remember

Certificates are necessary for the main activity of the educational institution, so the cost of their acquisition is taken into account by the code financial support "four".

Strict reporting forms (BSO) - a type of documents that are used to fix the state or right to anything, confirmation of the obtained status, etc. BSO is subject to special accounting, so they necessarily contain a set of identification parameters:

• information about the approval of the form of the form;
• title of the document;
• serial number.

In the activities of the institution, three directions can be distinguished in taking into account the forms of strict reporting:

• current financial and economic activity;
• registration of labor relations with employees;
• calculations with the population.

There is no single registry of the BSO in Russia yet. The main forms of forms that are often used in the budget sector:

• receipts (issued instead of a CCC check when calculating the population for services rendered);
• tickets and subscriptions for entertainment activities;
• labor books and inserts to them;
• certificates;
• military tickets;
• medical records;
• generic certificates;
• disability sheets;
• sanatorium-resort vouchers;
• certificates, diplomas;
• securities;
• fuel cards etc.

The most active shame of strict reporting is used in medical and educational institutions. However, such documents as employment records or disability leaves are needed in institutions of any industry affiliation. This means that the accountant must have full spectrum Knowledge about contacting, accounting and storing BSO. A specific set of documents for a particular organization depends on the specifics of its activities and is approved by the head.

Normative legal acts

For an accountant, fundamental regulatory legal acts (NPA), which regulate the records of strict reporting in budgetary institutions, are several instructions:

• instructions for applying a single account plan accountingapproved by the Order of the Ministry of Finance of Russia;
• instructions for applying account plan budget accountingapproved by the Order of the Ministry of Finance of Russia;
• instructions for the application of an accounting plan for budgetary institutions, approved by the Order of the Ministry of Finance of Russia;
• instructions for the application of an accounting account plan for autonomous institutions, approved by the Order of the Ministry of Finance of Russia.

In addition, it is necessary to know sectoral NPAs that regulate the structure of specific forms, the rules for their filling, accounting and storage. So, if the form of a school certificate is approved state body (Order of the Ministry of Education and Science of Russia "On approval of samples and descriptions of certificates on the main and average general education and applications to them") should be applied to it. Similar orders operate for documents on higher education, labor books, disability leaves and other BSOs.

Where to get the shades of strict reporting

Provide yourself with the necessary form of strict reporting budget institutions must independently. As mentioned above, if the necessary form of BSO is approved by the state bodies, it is possible to apply only it. In this case, the organization acquires the desired amount of forms from their manufacturer. The data about them is posted on the website of the Federal Tax Service of Russia in the section "Licenses, permits, registries".

Public and budgetary institutions in the acquisition of forms should be based on the provisions of the Federal Law "On the Contract System in the Sphere of Procurement of Goods, Works, Services for State and Municipal Needs", and autonomous - federal law "On the procurement of goods, works, services for certain types of legal persons. "

The second option is to independently develop and manufacture individual types of forms, such as service certificates. According to the provision on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers (Decree of the Government of the Russian Federation) to form the BSO, you can use automated systems. You can only print in a typographic way. However, it must be borne in mind that automated system A huge number of requirements are presented: protection against unauthorized access, the ability to maintain a unique number and a series of form, etc. Therefore, state (municipal) institutions often prefer to acquire ready-made documents.

The costs associated with the manufacture and / or acquisition of forms, the accountant should attribute to the stand of 226 "Other works, services" of Kward.

Postage stamps or labeled envelopes refer to monetary documents and take into account the account 0 201 35,000 "Monetary Documents".

How and where to store bso

One of the necessary steps at the initial stage of working with BSO is to appoint responsible. The head of his order forms a special commission, the responsibility of which includes control over the turnover of the forms. With each member of the Commission, an agreement on complete individual liability. The form of the contract is standard, it is approved by the Resolution of the Ministry of Labor of Russia.

Any institution that uses BSO in its activities is obliged to provide certain conditions for storing them: in equipped safes, metal or wooden, covered with iron sheets, cabinets, or, in the case of a large amount of BSO, in sealing rooms. Detention conditions should exclude the possibility of unauthorized access of unauthorized persons to the documentation.

For certain types of blanks there are special rules. For example, for accounting " hospital sheets»Developed instructions on the procedure for providing form of disability sheets, their accounting and storage (Order of the FSS of Russia and the Ministry of Health of Russia). And the accounting and storage of labor books and inserts to them regulate the rules for the maintenance and storage of labor books, the manufacture of blanks labor book and ensure the employer (Decree of the Government of the Russian Federation).

Store Copies / Fur Blancs The institution should have been for 5 years. After this period, they can be disposed of, but this can be done only through the inventory procedure.

Accounting forms of strict reporting

According to the instructions mentioned above, the instructions on the application of account plans, manufactured or acquired forms be sure to reflect in accounting. They are not material reserves, so accounting is conducted by offline account 03 "Strict reporting forms". The accountant records the number of BSOs that are in the institution on storage or issued to employees. For these purposes, the invoice can be divided into subaccount 03.1 "Forms of strict reporting in stock", 03.2 "Strict reporting forms in the account" and others.

In accounting, the receipt of forms is reflected on the loan of account 302 26 730 "Increase accounts payable By calculations, on other work, services. " At the same time, their admission to the debit of the off-balance account 03 "Forms of strict reporting" should be reflected. The base for accounting becomes the documents of the Supplier - overhead or acts of work performed. Method double recording in this case Not applicable: Only the facts of the receipt of forms or their disposal are recorded.

The method of assessing forms must be specified in accounting policies Institutions: either at the acquisition price, or that in practice meets most often, each form for 1 ruble.

The institution is obliged to lead a magazine for other operations (form 0504071) on account 03 "Forms of strict reporting". The magazine is laid along with primary documentsindicating the movement of the BSO.

In addition, for each type of blanks there is a separate book of strict reporting forms (form 0504045). It indicates the date of receipt or issuing forms, their number and cost. Upcome the reporting period, the data is analyzed and the balance is displayed. Sheets of such books are numbered, and the books themselves must be laid and sealed.

Inventory and write-off

BSS require a special approach not only to their storage and accounting issues. Accountant is very important to know how to write off the shampoo strict reporting. In the event of damage or detected marriage, such forms can not be easy to throw.

The control over the state of the BSO is carried out during inventory, during which the presence and preservation of copies / roots of the forms should be checked, the absence of marriage, corrections, compliance with the amounts in copies / root of the data of the statements or cash reports, etc. According to the results of the inventory, the discrepancy statement is formed (form 0504092) On the basis of which the detected corrupted or defective BSO is conducted. The procedure has a strictly defined order. The first step is to prepare an act of writing off the shaft of strict reporting. It can also be compiled in an arbitrary form, but budget institutions are most often used by the established form (form 0504816). The act is necessarily listed by the members of the Commission, the period for which is written off, the date. In addition, you should specify the numbers of the writable documents, their series and the causes of write-off. After that, the forms of strict reporting must be destroyed. The date of destruction is also fixed in the act. The document must be signed by all members of the Commission and approved by the head of the institution.

Examples of strict reporting forms in budget accounting

Example 1.

The medical institution provided a service in the amount of 1,250 rubles. With its payment, a receipt was issued through the cash desk. These operations will be reflected by the following records:

Example 2.

The institution produced 10 passes for their employees. In the accounting policy, the institution is written that the BSO should be considered at the cost of acquisition. 7 passes were transferred to staff. These operations will be reflected by the following records.

Ministry of Education and Science of the Russian Federation

ORDER

On approval of the procedure for filling, accounting and issuing certificates of the main and secondary general education and their duplicates

Document with changes made by:
(Russian newspaper, N 106, 05/14/2014);
(Russian newspaper, N 131, 06/16/2014);
(Official Internet portal of legal information www.pravo.gov.ru, 07/07/2015, N 0001201507070022);
(Official Internet portal of legal information www.pravo.gov.ru, 06/14/2016, N 0001201606140044);
(Official Internet portal of legal information www.pravo.gov.ru, 02/06/2017, N 0001201702060041, Russian newspaper, N 30, 10.02.2017);
(Official Internet portal of legal information www.pravo.gov.ru, 01/16/2019, N 0001201901160032).
____________________________________________________________________

In accordance with Part 4 of Article 60 of the Federal Law of December 29, 2012, N 273-FZ "On Education in the Russian Federation" (meeting of the legislation of the Russian Federation, 2012, N 53, Article 7598; 2013, N 19, Article.2326; n 23, st.2878; N 27, Article.3462; N 30, Article.4036; N 48, Article.6165; 2014, N 6, Art. 562, Art.566) and subparagraph 5.2.39 Regulations on the Ministry of Education and Science of the Russian Federation, approved by the Decree of the Government of the Russian Federation of June 3, 2013, N 466 (Meeting of the legislation of the Russian Federation, 2013, N 23, Article 2923; N 37, Article 4,086; N 37, Article 4,02; 2014, N 2, Article 126; N 6, Art. 582),

order:

1. To approve the attached to fill, accounting and issuing certificates of the main and secondary general education and their duplicates.

2. To recognize the order of the Ministry of Education and Science of the Russian Federation of February 28, 2011 N 224 "On approval of the procedure for issuing documents of a state sample on the main general and average (full) general education, filling, storage and accounting of relevant document forms" (registered by the Ministry Justice of the Russian Federation March 11, 2011, registration N 20081).

Minister
D. Vanov

Registered
in the Ministry of Justice
Russian Federation
March 3, 2014,
registration N 31472.

Application. The order of filling, accounting and issuing certificates of the main and secondary general education and their duplicates

application

I. General provisions

1. The procedure for filling, accounting and issuing certificates on the main and secondary general education and their duplicates (hereinafter - the procedure) establishes the requirements for completing and accounting for certificates of certificates of general and secondary general education (hereinafter - certificates) and their duplicates, as well as rules issuing certificates and their duplicates.

2. Certificates are issued by organizations that carry out educational activities on implemented by them accredited educational programs of the main general and secondary general education.

II. Filling the form of certificates and applications to them

3. The title of the title of the certificate and the application to it (hereinafter together - the forms) are filled in Russian using the printing devices of electronic computing equipment Times New Roman font of the black size 11P (if there is no other interval in the corresponding items of this order) with a single interval interval, Including using a computer module for filling certificates and applications to them.
(Abzatz in the editorial office entered into force from May 25, 2014 by order of the Ministry of Education and Science of Russia dated April 17, 2014 N 329.

Blanks can also be decorated in a foreign language in the manner established by the organization engaged in educational activities.
________________
Part 2 of Article 60 of the Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation"

4. When filling out the title form of the certificate:

4.1. In the left side of the reverse side of the title form of the certificate after a row containing the inscription "Date of issue", on a separate line with alignment in the center, the date of issuing a certificate indicating the number (Arabic numerals), month (in words of the parental case) and the year (four-digit number of Arabic figures, the word "year").

4.2. The following information is indicated in the right side of the reverse side of the category of the certificate title:

a) after a string containing the inscription "This certificate indicates that", with alignment in the center:

on a separate line (if necessary - in several lines) - the surname of the graduate (in the nominative case), the font size can be increased no more than 20p;

on a separate line (if necessary, in several lines) - the name and patronymic (if there is) a graduate (in the nominative case), the font size can be increased no more than 20p.

Last name, name and patronymic (if any) of the graduate are fully indicated in accordance with the document certifying his personality.

b) in the line containing the inscription "ended the year (a)", after the pretext of "B" - the year of the organization, carrying out educational activities (four-digit number of Arabic figures);

c) after the line containing the inscription "ended the year (a)", on a separate line (if necessary, in several lines) - the full official name of the organization engaged in educational activities (in the vinegenial case), which issued a certificate, in accordance with its charter , for climbing the Ministry of Foreign Affairs of the Russian Federation, which in its structure a specialized structural educational unit - the full official name of such a unit (in the vinegenous case) specified in the Regulations on Him for the educational organizations established in the Criminal Executive System - the name of this Institutions (in the vinegenic case), issued a certificate, without specifying this educational organization to the criminal executive system, for special educational institutions for students with deviant (socially dangerous) behavior - the name of such an institution (in the vinegenial case) issued a certificate , without specified The following words of his special name "with deviant (socially dangerous) behavior";
Order of the Ministry of Education and Science of Russia dated June 8, 2015 N 571; The editorial office entered into force from June 25, 2016 by the Order of the Ministry of Education and Science of Russia of May 31, 2016 N 643.

on a separate line (if necessary, in several lines) - the name of the location of the organization that carries out educational activities, including settlement, municipal Education, the subject of the Russian Federation (in case the full name of the organization engaging in educational activities, contains information on the location of the organization (village (village, village), district, region (Republic, region), the name of the settlement in the avoidance of duplication is not written);

with a lack of a highlighted field in the name of an organization that exercise educational activities, as well as the name of its location, it is allowed to write established abbreviated items;

d) after the lines containing the inscription "Head of the Organization Carrying out educational activities", on a separate line - the signature of the head of the Organization, carrying out educational activities, followed by its decoding: last name and initials in the nominative case.

5. When filling out the application form to the certificate of the main / secondary general education (hereinafter - the application form):

5.1. In the right side of the face of the application form, the following information is indicated with alignment of the center:

a) after the lines containing the inscription "to the certificate of primary general education" ("to the certificate of average general education") on a separate line - the numbering of the form of the certificate;

b) after a string containing the numbering of the form of the certificate:

on a separate line (if necessary, in several lines) - last name;

on a separate line (if necessary, in several lines) - the name and patronymic (if there is) a graduate (in the nominative case);

c) after a line containing the inscription "Date of Birth", on a separate line - the date of birth of a graduate, indicating the number (Arabic figures), month (in words of parental case) and the year (four-digit number of Arabic figures, the word "year").

5.2. The following information is specified in the left side of the front side of the application.

a) after a string containing the inscription "Additional Information", on separate lines with alignment along the left edge (the font size can be reduced by no more than 9P) - the names of training courses, items, the disciplines studied by a graduate in the amount of less than 64 hours in two academic years, including within the framework of paid additional educational services provided by the Organization exercising educational activities.

The names of training courses, items, disciplines are recorded on separate lines from the capital (title) letter, without ordinal numbering, in the nominative case.

The sequence of indication of additional information is determined by the organization engaging educational activities, independently.

b) after a string containing the inscription "Date of issue", on a separate line with alignment in the center - the date of issuing an application indicating the number (Arabic numerals), a month (in words of parental case) and the year (four-digit number of Arabic figures, the word "year" );

c) in a string containing the inscription "carrying out educational activities" - the last name and initials of the head of the Organization, carrying out educational activities, with alignment to the right.

5.3. In the left and right parts of the reverse side of the application form indicate information about the development results by a graduate of the educational program of the appropriate level:

a) in the column "Name of training items" on separate lines with alignment on the left edge - the names of training items in accordance with the educational program of the educational program of the relevant level;
(Paragraph in the editorial office entered into force from July 18, 2015 by order of the Ministry of Education and Science of Russia dated June 8, 2015 N 571.

the names of training items are recorded from the capital (title) letter, without ordinal numbering, in the nominative case with the following admissible abbreviations and abbreviation:

Informatics and ICT - computer science;

Physical culture - physical education;

World art culture - MHC;

Fine art - iso;

Basics of life safety - Obzh.

The refinement of "Russian" literature is allowed if the graduate graduated from an organization that exercise educational activities, with training in a native (non-Russian) language.

The names of the learning items "Native Language", "Native Literature", "Foreign Language", "Second Foreign Language" are specified by the recording (in brackets), indicating which native or foreign language has been studied by a graduate. At the same time, the word reduction is allowed in accordance with the rules of Russian spelling (English - (English), French - (Franz.); If necessary, recording to the next line is allowed.
(Paragraph in the editorial office entered into force from January 27, 2019 by order of the Ministry of Summary of Russia of December 17, 2018 N 315.

b) in the column "final mark" on separate lines corresponding to the classified objects specified in the column "by educational subjects, with alignment on the left edge - the final graduation marks:

for each academic subject of the invariant part of the basic curriculum;

for each training subject of the variable part of the curriculum of the organization, which implements the educational activities studied by a graduate, in case its study was assigned to the curriculum of an organization engaged in educational activities, at least 64 hours in two school years;

according to educational subjects, the study of which was completed to grade 9 (visual arts, music and others).

The final marks for the 9th grade in the Russian language, mathematics and two training subjects, handed over to the selection of students, are defined as the average arithmetic annual and examination marks of the graduate and are set to the certificate with integers in accordance with the rules of mathematical rounding.
(Paragraphs in the editorial office introduced from February 17, 2017 by order of the Ministry of Education and Science of Russia dated January 9, 2017 N 3.

Final grades for grade 9 on other educational subjects are set on the basis of the annual graduate mark for grade 9.

The final grades for grade 11 are defined as the average arithmetic semi-annual and annual marks of the student for each year of study on the educational program of secondary general education and are set to certificate to the entire number in accordance with the rules of mathematical rounding.

Graduates who mastered the basic educational programs of the main and secondary general education in the forms of family education, self-education or a student on non-state accreditation of the educational program that has passed the external state final certification in an organization engaged in educational activities that have a state accreditation of educational programs of the main general and medium General education and received satisfactory results, markers obtained by them on intermediate certification conducted by the organization carrying out educational activities, for all educational subjects of the invariant part of the basic curriculum in the certificate.

The final marks are affixed by Arabic numbers and in brackets - words. It is possible to reduce the word in accordance with the rules of Russian spelling (satisfactory - satisfactory).

Records "Changed", "not studied" are not allowed. On unfilled rows of the application is "Z".

6. The form of education in certificates and applications to them is not specified.

7. Signs of the head of the Organization, carrying out educational activities, are affixed with ink, pasta or ink with black, blue or purple colors.

Signs of the head of the Organization, carrying out educational activities, on the certificate and the application to it should be identical.

The signing of documents by facsimile signature is not allowed.

The certificate and the application to it can be signed by the acting head of the Organization, carrying out educational activities, or a person authorized by the head on the basis of an appropriate order. At the same time, before the inscription, "The Manager" indicates the symbol "/" (oblique trait).

8. Filled forms are assigned to the seal of an organization carrying out educational activities. Printing is affixed on the place allotted for it. Printing should be clear, clear and easily readable.

9. Forms after filling them, carefully checked for accuracy and errorless records made in them. Neasts are not allowed, row pass.

Blanks filled with errors or having other defects made during filling are considered damaged when filling and subject to replacement. The forms spoiled when filling the blanks are destroyed in the prescribed manner.

III. Filling duplicates of certificates and applications to them

10. Duplicates of the certificate and application to it (hereinafter referred to as duplicate) are filled in accordance with paragraphs 3-9 of this Procedure.

11. When filling in duplicates on the title form of the title of the certificate and the application to it to the right in the upper corner, the word "duplicate" is indicated.

12. In the duplicate of the certificate after the name, name, patronymic (if any) of the graduate, indicate the year of graduation and the name in accordance with subparagraph "in" of paragraph 4.2 of this organization that exercises the educational activity that graduate graduated.
(The point in the editorial office entered into force from June 25, 2016 by order of the Ministry of Education and Science of Russia dated May 31, 2016 N 643.

13. Records are recorded in duplicates in accordance with the documents available in the personal case of the graduate, which has lost the document. If it is impossible to fill the duplicate application to the certificate duplicate of the certificate is issued without an application to it.

14. Duplicate is signed by the head of the Organization, carrying out educational activities issued a duplicate. Duplicate can be signed by the acting head of the organization engaging educational activities, or officialauthorized by the head.

IV. Accounting forms of certificates and applications to them

15. Blanks are stored in an organization that exercise educational activities as strict reporting documents and are accounted for on a special registry.

16. Transfer of acquired by the Organization, carrying out educational activities, forms into other organizations that carry out educational activities are not allowed.

17. To take into account the certificates issued, applications, duplicates of certificates and duplicates of applications to certificates in an organization engaged in educational activities, a book of registration of issued education documents (hereinafter referred to as the book of registration).

18. The registration book in an organization engaged in educational activities is carried out separately for each level of general education and contains the following information:

account number (in order);

surname, first name, patronymic (if available) graduate; In case of receipt of the certificate (duplicate of the certificate, the duplicate of the application to the certificate) by proxy - also the name, name and patronymic (if any) of the person who issued a document;

graduate birth date;

numbering of the form of a certificate (duplicate form of the certificate);

the names of training items and the final grads of the graduate on them;

the date and number of the order for the issuance of the certificate (duplicate of the certificate, duplicate the application to the certificate);

signature of an authorized person of an organization engaged in educational activities issued a certificate (duplicate certificate, duplicate apps to the certificate);

signature of the recipient of the certificate (if a document is issued to a graduate or by proxy), either the date and number of the mail order (if the document is sent through postal operators common use);

date issuance of the certificate (duplicate of the certificate, duplicate apps to the certificate).

When issuing a duplicate of the certificate and duplicate application to the certificate, the record account number and the date of issuing the original are noted, the numbering of the original form. In this case, the mark of the issuance of the duplicate of the certificate is also made opposite the account number of the recording of the original.

When errors made in the fill in the certificate or one of the applications are detected, in the year of graduation with a graduate of an organization that carries out educational activities, the issuance of a new certificate or an application is recorded instead of spoiled in the registration book for the new account number. At the same time, in front of the previously made account, a mark is made "is spoiled, canceled, a new certificate has been issued" with an indication of the number of the account of the certificate issued instead of corrupted.

19. In the registration book, the list of graduates of the current school year is made in alphabetical order separately for each class (with through numbering), the numbers of the forms - in an increasing order.

Records in the registration book are certified by signatures of the class teacher, the head of the Organization, carrying out educational activities, and the seal of the Organization, carrying out educational activities, separately for each class.

Each entry on the issuance of a duplicate of the certificate, the duplicate of the application to the certificate is assigned by the signature of the head of the Organization, carrying out educational activities issued a certificate, and is bonded by the seal of an organization engaged in educational activities.

20. Corrections made in the fill in the registration book are assigned by the head of the Organization, which provides educational activities issued by the certificate, and fasten the seal of an organization engaged in educational activities, with reference to the account number.

The sheets of the book of registration are numbered, the registration book is laughed, fastens the seal of an organization that carries out educational activities, indicating the number of sheets in the registration book and is stored as a document of strict reporting.

V. issuance of certificates and applications to them

21. The certificate of basic general education and the application to it are issued to persons who completed training on educational programs of basic general education and successfully passed the state final certification (with the minimum number of primary points, determined by the executive authority of the constituent entity of the Russian Federation, public administration In the field of education, founder, cluttering of the Ministry of Foreign Affairs of the Russian Federation, which has specialized structural units in its structure (hereinafter referred to as the clutch).

The certificate of basic general education with honors and the application to it are issued to graduates of grades 9, which completed training on educational programs of basic general education, successfully passed the state final certification (with the minimum number of primary points, determined by the executive authority of the constituent entity of the Russian Federation, Public Administration in the field of education, founder, cluttering, excluding the results obtained during the passage of re-state-state final certification), and having the outcome of the "excellent" in all training subjects of the curriculum studied at the level of basic general education.

The certificate of secondary general education and the application to it are issued to persons who have completed training on educational programs of secondary general education and successfully passed the state final certification (we have given the mandatory educational subjects upon delivery of a single state exam (hereinafter - the USE) (with the exception of the Mathematics EGE basic level) The number of points is not lower than the minimum determined by Rosobrnadzor, and when passing the state final exam (hereinafter - HBE) and the EGE on the mathematics of the baseline, the resulting marks not lower than satisfactory (3 points).

________________

Subparagraph 5.2.3 Regulations on the Federal Service for Supervision in the Sphere of Education and Science, approved by the Decree of the Government of the Russian Federation of July 28, 2018 N 885.

The certificate of secondary general education with honors and the application to it is issued to graduates 11 (12) of the class, which completed training on educational programs of secondary general education, which has the outcome of "excellent" in all educational subjects of the curriculum studied at the level of secondary general education, successfully passed State final certification (without taking into account the results obtained during the passage of re-state final certification) and scored:

at least 70 points on the exam, respectively, in the Russian language and mathematics of the profile level or 5 points on the exam in the mathematics of the basic level;

in case of passing a graduate 11 (12) of the class of state final certification in the form of HBE - 5 points on mandatory educational subjects;

in the case of a selection of a graduate of various forms of passage of state final certification (EGE and HBE) - 5 points on the bonded learning subject in the form of HBE and EGE on the mathematics of the baseline, as well as at least 70 points for the submissive educational subject in the form of an exe.
(The point in the editorial office entered into force on January 27, 2019 by the order of the Ministry of Summary of Russia of December 17, 2018 N 315.

22. Certificates and applications to them are issued to graduates of 9 and 11 classes by those organizations that carry out educational activities in which they passed the state final certification, on the basis of the decision of the Pedagogical Council of the Organization exercising educational activities.

Certificates and applications to them are issued no later than ten days after the date of publication of the administrative act on the contribution of graduates.

23. Duplicate certificate and duplicate apps to the certificate are issued:

instead of the lost (damaged) certificate and (or) apps to the certificate;

instead of the certificate and (or) annexes to the certificate containing errors detected by a graduate after its preparation;

the face that has changed his surname (name, patronymic).

24. In case of loss (damage), only the certificate is either in case of detecting errors after receiving its graduate, the duplicate of the certificate and the duplicate of the application to it are issued, while the preserved script application to the certificate is withdrawn and destroyed in the prescribed manner.

In the event of loss (damage), only applications to the certificate or in case of detection of errors after it is received by a graduate, a duplicate of the application to the certificate is issued, on which the numbering of the form of the preserved certificate is supplied.

25. The certificate (duplicate of the certificate) is issued a graduate of an organization that carries out educational activities, in a person or other person, upon presentation of a document certifying the person, and decorated in the prescribed manner of attorney, issued by a graduate, or according to a graduate, is sent to its address through postal operators Communication Communication with custom postal departure with a receipt notice. Power of attorney and (or) a statement on which the certificate (duplicate certificate) was issued (directed) is stored in a graduate's personal case.

26. The issuance of the duplicate of the certificate and (or) duplicate of the application to the certificate is carried out on the basis of a written statement of a graduate or its parents (legal representatives) submitted to the organization that exercise educational activities issued a certificate:

in the loss of certificate or application to the certificate - with the setting of the circumstances of the loss of the certificate or the application to the certificate, as well as the application of the document confirming the fact of loss (certificates from the internal affairs bodies, fire protection, announcements in the newspaper and others);

in case of damage to the certificate and (or) application to the certificate, when an error made during filling is detected, with the setting of the circumstances and the nature of the damage that eliminates the possibility of further use or an indication of the mistakes made, with the application of the damaged (damaged) certificate and (or) an application to the certificate, which are to be destroyed in the prescribed manner;

when changing the surname (name, patronymic) of the graduate - with the application of copies of documents confirming the change in the name (name, patronymic) of the graduate.

The decision to issue or refuse to issue a duplicate of the certificate and (or) duplicate of the annex to it is made by the Organization exercising educational activities, within one month from the date of filing a written application.

27. On issuing a duplicate certificate or duplicate annex to the certificate of an organization that exercise educational activities is published. A copy of the administrative act, the statement of the graduate and all the grounds for issuing a duplicate are stored in a graduate personal case.

28. In the event of a change in the name of the organization, which carries out educational activities, the duplicate of the certificate and (or) duplicate apps to the certificate is issued by the organization engaged in educational activities, together with the document confirming the change in the name of the organization that carries out educational activities.

In the event of a reorganization of an organization that exercise educational activities, a duplicate certificate and (or) duplicate apps to the certificate is issued by an organization that exercises educational activities that is a successor.

In the event of the liquidation of an organization engaged in educational activities, duplicate certificate and (or) duplicate of the appointment of the certificate is issued by the organization exercising educational activities determined by the executive authority of the constituent entity of the Russian Federation, which implements public administration in the field of education, or body local governmentsExercising in the field of education, in which the specified organization was conducted, in accordance with this Procedure.

29. Duplicates of the certificate and application to it are drawn up on the form of certificate and annexes to it used by the Organization exercising educational activities at the time of applying for duplicate issuance.

30. Documents on the appropriate level of general education, the samples of which are independently established by the organization engaged in educational activities, are not exchanged for certificates, the samples of which are established by the Ministry of Education and Science of the Russian Federation.
________________
Part 4 of Article 60 of the Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation" (Meeting of the legislation of the Russian Federation, 2012, N 53, Article 7598; 2013, N 19, Article 2326; N 23, .2878; N 27, Article 3462; N 30, Article 4036; N 48, Article 6165; 2014, N 6, Art. 562, Art. 566).

Vi. Filling and issuing certificates about the main and secondary general education and their duplicates in connection with the adoption of new actors in the Republic of Crimea in the Russian Federation of the Republic of Crimea and the city of the federal significance of Sevastopol

(Chapter additionally included from June 27, 2014 by order of the Ministry of Education and Science of Russia of May 28, 2014 N 599)

31. This chapter establishes the procedure for filling and issuing certificates of the main and secondary general education and their duplicates:

a) persons who studied in organizations who carried out educational activities in the territories of the Republic of Crimea and the city of the federal significance of Sevastopol, successfully passed in 2014 by the state final certification of educational programs established in Ukraine, and not receiving documents on education, the samples of which were approved by the Cabinet of Ministers of Ukraine ;

b) Persons learning in organizations engaged in educational activities located in the territories of the Republic of Crimea and the city of the federal significance of Sevastopol, not completed training on educational programs established in Ukraine and recognized adopted for training on the relevant educational programs in accordance with paragraph 3 of Part 1 Articles 3 of the Federal Law of May 5, 2014 N 84-FZ "On Features legal regulation relations in the field of education in connection with the adoption in the Russian Federation of the Republic of Crimea and the formation of new subjects of the Republic of Crimea and the city of the federal significance of Sevastopol and the Amendments to the Federal Law "On Education in the Russian Federation";
_______________
Russian newspaper, 2014, N 101.

c) Persons who have not completed training in educational programs established in Ukraine and enrolled in 2014 for training on relevant educational programs in the organization engaged in educational activities, including for the passage of state final certification.

32. Persons specified in subparagraph "A" of paragraph 31 of this Procedure are issued certificates:

completed the development of educational programs of basic general secondary education - a certificate of basic general education or a certificate of basic general education with honors;

we completed the development of educational programs of complete general secondary education - a certificate of average general education or a certificate of average general education with honors.

Certificates are issued to persons specified in subparagraph "A" of paragraph 31 of this Procedure, educational organizations authorized on their issuance by the federal executive authority that performs functions to work out public Policy and regulatory regulation in the field of education:
_______________
Part 6 of Article 5 of the Federal Law of May 5, 2014 N 84-FZ "On the peculiarities of legal regulation of relations in the field of education in connection with adoption in the Russian Federation of the Republic of Crimea and the formation of new subjects in the Russian Federation - the republics of the Crimea and the city of the federal value of Sevastopol and On Amendments to the Federal Law "On Education in the Russian Federation" (Russian newspaper, 2014, N 101).

33. The persons specified in subparagraphs "b" and "in" clause 31 are issued certificates specified in paragraph 21 of this Procedure, in accordance with paragraph 22 of this Procedure.

34. Forms of certificates and applications to them, issued by persons specified in paragraph 31 of this Procedure, are filled in accordance with this Procedure, taking into account the provisions established by paragraphs 35-38 of this Procedure.

35. Information about the studied training courses, subjects, disciplines in part of educational programs established in Ukraine is indicated in application forms to certificates issued to those specified in paragraph 31 of this Procedure, on the basis of documents available in organizations engaged in educational activities. , and (or) teaching documents in an educational organization.

36. Marks obtained during the training period in Ukraine (including when the passage of state certification) is transferred to a five-point estimation system.

37. In the absence of a teaching document or document on the passage of state certification in Ukraine, any information, the corresponding information in the application forms to the certificate is not filled with the indication of the "-" symbol.

38. The certificate of basic general education with honors, the certificate of average general education is issued with honors in accordance with paragraph 21 of this Procedure. In the absence of information on annual marks obtained in an organization engaged in educational activities in Ukraine, a certificate of basic general education with honors, the certificate of average general education is not issued with honors.

39. In the absence of an organization that issues a certificate, the press obtained in accordance with the legislation of the Russian Federation, the certificates issued in 2014 are certified by the seals of the executive bodies exercising public administration in the field of education.

40. The provisions of this chapter are applied to filling the duplicates issued to those specified in paragraph 31 of this Procedure.



Editorial Document Taking into account
changes and additions prepared
JSC "Codex"

Of course, the accounting of certificates about the full general secondary education and the procedure for its organization will be interested in the leaders of educational institutions and specialists engaged in the management of the field of education, local governments. However, these questions are interested in the numerous contingent of employees of general educational institutions, the official duties of which are provided for filling the form of certificates on the full general secondary education. They also lead the books of registration of certificates issued, applications for them and duplicates. Probably parents of students and graduates themselves may seem interesting. In the article we will talk about the procedure for taking into account such documents.

A document regulating the accounting of certificates of full general secondary education

In February 2014, the Ministry of Education and Science of the Russian Federation ordered the order of filling, accounting and issuing and their duplicates. And the accounting of certificates in Russia's educational institutions is carried out in full compliance with this document.

Thus, the forms of documents on secondary education and applications to them are stored in institutions that exercise educational activities, according to the rules provided for for the forms of strict reporting, and are taken into account in the Special Registry. To transfer the forms acquired by the institution to other organizations is categorically prohibited.

Book of issuing certificates, applications for them and duplicates

Accounting for all certificates issued and applications to them, as well as duplicates of documents are conducted in a special book of registration of issued formations issued. It should be noted that the registration book in an educational institution is carried out separately for each of the levels of general education. It contains the following information:

• account number (in order);
• surname, name, patronymic (if any) graduate;
• in the event that the certificate (duplicate) was awarded, - also the name, name and patronymic of the person who received a document;
• graduate birth date;
• numbering of the form of the certificate (duplicate);
• the name of training items and the final marks on them received by a graduate;
• the date and number of the order at the institution about the issuance of the certificate (duplicate or application to it);
• signature of the authorized person of an education institution that issued a certificate (duplicate or annex to it);
• the signature of the graduate received by the certificate, or the number and date of the mailing (when sending a document by mail);
• date of issuance of the certificate (duplicate or application to it).

When a duplicate and application of the certificate is issued, then a record of the record number and the date of issuing the original is made, as well as the numbering of the original form (). At the same time, in front of the account number, the recording of the original is also made of a duplicate issuing.

If, when filling out a document on education or an application to it, errors were made by a graduate of the Education new blank (or an application) issued instead of damaged, in the registration book is recorded behind the new account number. In front of the account of a spoiled document, a note is made "canceled, a new" and the number of the certificate account is indicated, which is issued instead of corrupted.

How the graduate lists and the registration book are assigned

The list of graduates of the current school year is entered into the registration book in alphabetical order separately for each class (with preservation of through numbering), the numbers of the forms are recorded in an increasing order. All entries in the registration book should be certified by the signatures of the class teacher and the head of the institution of education, as well as the seal of the institution separately for each class.

Also printing and signature of the head of the Organization, which exercises educational activities, it is assigned to each entry on the duplicate or annex to it.

Corrections that were allowed when filling out the registration book are assigned to the head and fasten the seal of educational institutions with reference to the account number. The sheets of registration book numbers are numbered, the whole book should be laid and fastened with printing indicating the number of sheets. The book in which the documents on the full general secondary education is conducted, should be stored as a document of strict reporting.

The Ministry of Education and Science of Russia published a draft order about approving the procedure for filling and taking into account certificates on the main and secondary general education. It does not have a norm on centralized provision of forms of such certificates. Consider how the blanks are currently taken into account.

Rules issuing

Certificates of average education "These are documents of the state sample and the forms of strict reporting, the issuance of which belongs to the final event of the educational process. Their form is determined by order of the Ministry of Education and Science of Russia of August 11, 2009 No. 295, and the rules of accounting and issuing "by the order approved by the Order of the Ministry of Education and Science of Russia of February 28, 2011 No. 224, the provisions of which are applied in documenting their receipt, issuance and write-off, and Also for organizing analytical accounting.

In accordance with paragraph 31 of the Procedure, the executive authorities determine the volume, deadlines and conditions for the formation of the order, manufacturing and delivery of the formation of certificates.

Currently, the form of certificates are typical, as a rule, centrally.

Accounting forms is burned beyond the balance sheet (if there is no other order by the budget fund manager).

Reflect in accounting

In accordance with the instructions for use budget classification The Russian Federation approved by the Order of the Ministry of Finance of Russia dated December 21, 2012 No. 171n, the costs of acquiring the forms of strict reporting belong to the settlement with the Cosu code 226 "Other works, services".

Certificates are issued within the framework of the main activity of the educational institution, therefore it is required to apply the code for the form of financial support "4".

Arrival

Costs are written off directly at the time of charges of paying for acquired form of certificates.

The adoption of the educational institution of relevant obligations and their subsequent payment is made to the following records:

Clause 337 instructions for applying a single account plan, approved by order The Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as the Instruction No. 157n) it was determined that the form of certificates are reflected in the off-balance account 03 "Simple Reporting Blanks". Accounting is carried out in the context of responsible persons and storage sites in the conditional estimate of 1 rub. So if accounting policies The procedure for estimating the forms at the cost of their acquisition is not established, their number corresponds to the total conditional value in rubles. In the actual arrival of the certificates, an entry on the off-balance account 03 is made.

Registration and issuance

According to clause 338 of Instructions No. 157n, Analytics on account 03 is conducted in the book on accounting forms of strict reporting (f. 0504045 of Annex 5 to the order of the Ministry of Finance of Russia of December 15, 2010 No. 173N). In addition, clause 6 of the Procedure also provides for the maintenance of a book for accounting and writing issued certificates.

We note the next important point: the fact of filling the forms is not a reason for writing off, so they continue to be taken into account on the off-balance account 03 until their issuance. The presentation of certificates to graduates is carried out no later than ten days after the date of publication of the order on the end of the educational institution.

Parent can pick up the parent at the presentation of a passport and other person in the presence of a power of attorney and identity documents. Signatures in obtaining certificates are affixed in the book for their accounting.

Write-off

By virtue of clause 35 of the order of the form of certificates, damaged during filling, are written off and destroyed by the decision of the Commission chaired by the head of the institution. At the same time, an act is drawn up in two copies indicating their quantity. The numbers of spoiled titles of certificates are cut and pasted on a separate sheet of paper, which is attached to the first copy, represented by an authorized executive body.

We note: the forms that remained after the issuance of documents to graduates are returned at the place of receipt within the deadlines established by the authorized body of the executive branch (paragraph 34 of the Procedure). In this case, their write-off is also issued. If for some reason the certificate is not received in the year of graduation, then it is stored in a demand institution. Therefore, on account 03, as of the end of the reporting year, there may be remnants, which leads to the need to conduct an additional register of analytical accounting, so that the completed certificates can be taken into account separately from empty forms that will be purchased next year.

New accounting order

From September 1, 2013, the main part of the provisions of the Federal Law of December 29, 2012 will be to operate No. 273.'FZ in "On Education in the Russian Federation", and the independence of educational institutions will significantly expand.

Currently, the Ministry of Education of Russia has prepared a draft order in which there is no norm on centralized provision of forms. Therefore, if institutions provide the right to independently acquire certificates, then the need to reflect the costs of this operation on the balance sheet, while at the same time considering the balance of the admission, the issuance and write-off of the blanks.

It is important to remember

Certificates are necessary for the main activity of the educational institution, so the costs of their acquisition are taken into account by the code of the form of financial support "4".

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