• Calculation of temporary disability benefits for general illness
• Calculation of benefits for work injuries
• Calculation of benefits for caring for a sick child
• Calculation of benefits for a dismissed employee

The Russian Ministry of Education and Science has published a draft order approving the Procedure for filling out and recording certificates of basic and secondary general education. It does not contain a provision on the centralized provision of forms for such certificates. Let's look at how forms are currently accounted for.

Issue rules

Certificates of secondary education are state-issued documents and strict reporting forms, the issuance of which refers to the final event of the educational process. Their form is determined by Order of the Ministry of Education and Science of Russia dated August 11, 2009 No. 295, and the rules for accounting and issuance are determined by the Procedure approved by Order of the Ministry of Education and Science of Russia dated February 28, 2011 No. 224, the provisions of which are applied when documenting their receipt, issue and write-off, and also for organizing analytical accounting.

In accordance with paragraph 31 of the Procedure, executive authorities determine the volume, terms and conditions of order formation, production and delivery of certificate forms.

Currently, certificate forms are purchased, as a rule, centrally.

Accounting of forms is kept on the balance sheet (unless the manager of budget funds does not follow a different procedure).

Reflected in accounting

In accordance with the Guidelines for the Application of the Budget Classification of the Russian Federation, approved by Order No. 171n dated December 21, 2012, expenses for the purchase of strict reporting forms are allocated to the sub-item with code KOSGU 226 “Other work, services”.

Certificates are issued as part of the main activities of the educational institution, therefore it is required to use the type of financial support code “4”.

Admission

Expenses are written off immediately at the time of accrual of debt for payment of purchased certificate forms.
The educational institution's acceptance of the relevant obligations and their subsequent payment are documented in the following entries:

Clause 337 of the Instructions for the application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), stipulates that certificate forms are reflected in off-balance sheet account 03 “Strict reporting forms”. Accounting is carried out in the context of persons and places of storage in a conditional valuation of 1 ruble. So if the accounting department has not established a procedure for evaluating forms at the cost of their acquisition, then their quantity corresponds to the total conditional value in rubles. Upon actual receipt of certificates, an entry is made in off-balance sheet account 03.

Registration and delivery

According to paragraph 338 of Instruction No. 157n, analytics for account 03 are maintained in the book for recording strict reporting forms (form 0504045 of Appendix 5 to Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n). In addition, paragraph 6 of the Procedure also provides for maintaining a book for recording and recording issued certificates.

Let us note the following important point: the fact of filling out the forms is not the basis for their write-off, therefore they continue to be accounted for in off-balance sheet account 03 until they are issued. The presentation of certificates to graduates is carried out no later than ten days after the date of issuance of the order on their graduation from the educational institution.

The certificate can be collected by a parent upon presentation of a passport, or by another person if he or she has a power of attorney and identification documents. Signatures for receiving certificates are affixed in a book to record them.

Write-off

By virtue of paragraph 35 of the Procedure, certificate forms that are damaged during completion are written off and destroyed by decision of a commission chaired by the head of the institution. In this case, an act is drawn up in two copies indicating their quantity. The numbers of damaged certificate titles are cut out and pasted onto a separate sheet of paper, which is attached to the first copy submitted to the authorized executive body.

Please note: the forms remaining after the documents are issued to graduates are returned to the place where they were received within the time limits established by the authorized executive body (clause 34 of the Procedure). In this case, they are also written off. If for some reason the certificate is not received in the year of graduation, it is stored at the institution until required. Therefore, there may be balances on account 03 at the end of the reporting year, which leads to the need to maintain an additional analytical accounting register so that completed certificates can be taken into account separately from blank forms that will be purchased next year.

New accounting procedure

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

Currently, the Russian Ministry of Education has prepared a draft order, which does not contain a provision on centralized provision of forms. Therefore, if institutions are given the right to independently acquire certificates, then there will be a need to reflect the costs of this operation on the balance sheet, while simultaneously taking into account the receipt, issue and write-off of forms on the balance sheet.

Important to remember

Certificates are necessary for the main activities of an educational institution, therefore the costs of their acquisition are taken into account according to the type of financial support code “4”.

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ORDER of the Ministry of Education and Science of the Russian Federation dated 02/28/2011 224 ON APPROVAL OF THE PROCEDURE FOR ISSUING STATE DOCUMENTS ON BASIC GENERAL AND... Relevant in 2018

IV. Accounting and storage of certificate forms and applications

31. Federal executive authorities and executive authorities of the constituent entities of the Russian Federation exercising management in the field of education, which, in accordance with the legislation of the Russian Federation, are entrusted with organizing the provision of state accredited educational institutions with certificate forms and applications (hereinafter referred to as the authorized executive authorities), determine volume, terms and conditions of order formation, production and delivery of certificate forms and applications.

32. Forms of certificates and applications as strict reporting documents must be stored in conditions that exclude unauthorized access to them, namely: in specially designated and equipped rooms, safes or metal cabinets with reliable internal or padlocks, and recorded in a special register.

Premises, safes, cabinets where certificate forms and applications are stored must be locked and sealed.

33. Transfer of certificate forms and applications received by an educational institution to other educational institutions is not permitted.

34. Forms of certificates and applications not used in the current year, remaining after the issuance of certificates to graduates, are returned to the place of their receipt within the time limits established by the authorized executive body.

35. Forms of certificates and applications that are damaged when filling out are subject to write-off and destruction by decision of a commission created in the educational institution, chaired by the head of the educational institution. The commission draws up the act in two copies. The act indicates the quantity (in number and in words) and numbers of certificate forms and applications to be destroyed. The numbers of damaged certificate titles are cut out and pasted onto a separate sheet of paper, which is attached to the first copy of the act. The first copy of the act with annex is submitted to the authorized executive body, the second copy remains in the educational institution.

36. Persons appointed by the head of the authorized executive body (local government body exercising management in the field of education, educational institution) responsible for receiving, storing, recording and issuing certificate forms, on the basis of the invoice, accept hard cover forms and certificate titles, applications according to the number and quality, check the absence of defects; in case of detection of shortages (defects), they draw up a report indicating the date and place of receipt, the number and printing numbers of missing or defective hard cover forms and titles of certificates, applications, and the nature of the defects in them.

37. Records of certificate forms and applications are kept in the authorized executive authorities (local government bodies that manage education, educational institutions) for each level of general education and for each type of document separately, in the corresponding Book of registration of certificate forms, both on paper, and in electronic form.

38. The book of registration of certificate forms includes the following information:

38.1. When taking into account the received certificate forms:

name of the manufacturing organization or authorized executive body from which the forms (certificates) were received;

date of receipt of certificate forms;

invoice details;

the number of certificate forms received, including titles (indicating printing numbers), hard covers, applications;

signature of the recipient with transcript;

38.2. When taking into account issued certificate forms:

account number;

date of issue of certificate forms;

the name of the local government body exercising management in the field of education, or the educational institution to which the certificate forms were issued;

the number of certificate forms issued, including titles (indicating printing numbers), hard covers, applications;

invoice details;

last name, first name, patronymic and position of the recipient;

details of the power of attorney (number, date, name of the organization that issued the power of attorney to receive);

signatures of the recipient and issuer with a transcript;

38.3. When taking into account the balance of certificate forms:

the number of certificate forms received in the current year;

the number of used certificate forms (applications) in the current year - total, of which: issued to graduates of the current year, issued to replace damaged ones, duplicates issued;

the number of certificate forms (applications) lost (or damaged) due to various reasons (lost, stolen, damaged during floods, emergency and man-made situations);

signature of the responsible person with a transcript - last name, first name, patronymic (if any), position.

39. The book of registration of certificate forms must be numbered, laced, have on the last page a record about the name of the authorized executive body (local government body that manages the field of education, educational institution) and the number of pages, the seal and signature of the head of the authorized executive body ( local government body exercising management in the field of education, educational institution).

Entries in the Book of Accounting of Forms of Certificates are made in chronological order when each income-expense transaction is performed by the person responsible for receiving, storing, recording and issuing certificate forms.

How to properly destroy a damaged certificate form? What is the sequence of actions, what administrative documents are needed?

Answer

As a general rule, damaged certificates are written off on the basis of an act on the write-off of strict reporting forms.

<…>Disposal of strict reporting forms in connection with the detection of damage, theft, shortage, or the decision to write them off (destruction) is carried out on the basis of a write-off act, at the cost at which the strict reporting forms were previously accepted for accounting (Instructions for using a unified chart of accounts for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n).<…>

<…>Order of the Ministry of Finance of Russia dated March 30, 2015 “On approval of the forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application" contains the form of the act on the write-off of strict reporting forms ().<…>

<…>Based on the analysis of regional legislation, as a rule, the write-off and destruction of certificate forms damaged when filling out forms is carried out by the decision of a commission created by an educational organization chaired by its head. In addition, write-off and destruction of forms of educational documents and forms of other documents are documented in separate acts.

You can use the method of destroying forms of education certificates, which was established by a previously effective order of the Russian Ministry of Education and Science. The acts were drawn up in two copies, they indicated the quantity (in numbers and in words) and numbers of the certificate forms and applications to be destroyed. The numbers of the damaged certificate titles were cut out and pasted onto a separate sheet of paper, which was attached to the first copy of the act. The first copy of the act with an appendix was submitted to the authorized executive body, the second copy remained with the educational organization.<…>

Current now:

and medals “For special achievements in learning.”
1. The procedure for recording and writing off forms of certificates of basic general and secondary general education and annexes to them.

On admission.

Requirements:

1. Forms of certificates of basic general and secondary general education and attachments to them received by the institution are accepted by the financially responsible person. Acceptance is made on the day the document forms are received. Upon acceptance, the compliance of the actual quantity, series and numbers of document forms with the data specified in the accompanying documents (invoices, receipts, etc.) is checked. The operation of receipt of BSO is reflected in the book of accounting of strict reporting forms (f. 0504045) by name, series and numbers.

The sheets in the book must be numbered, laced, signed by the head, and also sealed with the seal of the institution.

It is allowed to make corrections containing the date of correction, last names and initials, as well as the signatures of the persons who prepared the documents to which the corrections were made.

2. The return of unused and damaged BSO is reflected in the ledger of strict reporting forms (f.0504045).

3. In accounting, BSO accounting transactions are reflected in off-balance sheet account 03 “Strict reporting forms” in the context of persons responsible for their storage and (or) issuance, storage locations in a conditional valuation: one form, one ruble.

Upon departure.

Requirements:

According to paragraph 337 of Instruction No. 157n:

Internal movements of strict reporting forms in an institution are carried out on the basis of the primary supporting document - the Transfer and Acceptance Certificate. (Appendix No. 2) All operations on the disposal of BSO are reflected in the book of strict reporting forms (form 0504045) by name, series and numbers.

Disposal of BSO due to identification damage, theft, shortage, making a decision on their write-off (destruction) is carried out on the basis of the Act on the write-off of strict reporting forms (f. 0504816) in a conditional valuation: one form, one ruble.

The act must indicate the composition of the write-off commission, indicate the date and number of the document by which this commission was assigned, and indicate the period for which the write-off is made. BSOs being written off are listed with their numbers, series and an explanation of the reasons for the write-off. The act must be signed by the members of the commission and approved by the head of the educational institution.

When writing off the BSO, formalized accordingly and issued to students upon completion of the education process, indicating that they have received a certain level of education, when issuing a duplicate or damage to the BSO, the data of special registration books of issued educational documents are taken into account. The registration book of issued educational documents is maintained in accordance with the requirements of Order of the Ministry of Education and Science of the Russian Federation No. 115 dated February 14, 2014. The Act on the write-off of strict reporting forms (f. 0504816) (Appendix No. 3) is accompanied by an extract from the Registration Book of issued educational documents, certified by the signature of the head of the institution and sealed.

(Appendix No. 5)

When destroyed.

Requirements:

In case of destruction of damaged or outdated BSO, Acts on the write-off of strict reporting forms (f. 0504816) are drawn up separately for the write-off of forms for secondary general education and basic general education.

Destruction of damaged BSO should be carried out in the presence of a commission appointed by order of the head by:

Cutting out the number and gluing this number to the Act on the write-off of strict reporting forms (f. 0504816);

At the same time, Acts on the write-off of strict reporting forms (f. 0504816) will simultaneously be acts on the destruction of strict reporting forms.

Reporting of educational institutions.

Upon completion of the issuance of BSO, the educational institution submits to the Centralized Accounting Department a Report on the use of forms of educational documents (Appendix No. 4) and an Act on the write-off of strict reporting forms (f.0504816) with the attachment of an extract certified by the head from the Registration Book of issued educational documents (Appendix No. 5 ).

Based on the documents provided, an employee of the Centralized Accounting Department reconciles the accounting data with the Book of Accounting Forms of Strict Reporting (f. 0504045), about which a corresponding entry is made.

Requirements for storing strict reporting forms.

Strict reporting forms are stored in conditions that exclude unauthorized access to them - in a specially designated and equipped room, in a safe or in a metal cabinet with a reliable internal or padlock that ensures their safety.

The manager's order establishes a list of persons responsible for receiving, storing and issuing strict reporting forms.

An agreement on full individual financial responsibility must be concluded with employees of the institution who are responsible for receiving, recording, issuing and storing forms in the form approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 N 85.
Control over the safety of strict reporting forms.

The main methods of monitoring the safety of strict reporting forms are inventory and internal control measures.

Checking the actual availability of strict reporting forms should be carried out in accordance with the Methodological Guidelines for the inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49, by type of form, taking into account the starting and ending numbers of certain forms, as well as for each location storage and financially responsible persons.

At the same time, the actual availability of strict reporting forms is calculated and their balances are reconciled with the data in the ledger of strict reporting forms (f.0504045) and accounting.

During the inventory, it is also necessary to check the procedure for maintaining the book of records of strict reporting forms (f. 0504045): its completeness, compliance of the data with primary documents and the presence of remnants of unused and damaged forms.

2. The procedure for recording and writing off medals “For special achievements in teaching”
Accounting for medals is carried out on off-balance sheet account 07 “Awards, prizes, cups and valuable gifts, souvenirs” in a conditional valuation of one item one ruble.

The medal is awarded simultaneously with the issuance of a certificate of education with honors. When issuing medals, a corresponding entry is made in the registration book of issued medals (clause 3 of the Procedure for issuing the medal “For special achievements in learning” approved by Order of the Ministry of Education and Science of Russia dated June 23, 2014 No. 685).

Upon completion of the issuance of medals, the educational institution submits to the Centralized Accounting Department an extract from the Registration Book of issued educational documents regarding issued certificates with honors. (Appendix No. 5)
Regulations:

Order of the Ministry of Education and Science of Russia dated February 14, 2014 N 115 “On approval of the procedure for filling out, recording and issuing certificates of basic general and secondary general education and their duplicates”;

Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On approval of a unified chart of accounts for government agencies (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and instructions for its application";

Order of the Ministry of Education and Science of Russia dated June 23, 2014 No. 685 “On approval of the procedure for issuing the medal “For special achievements in learning.”

Summer has always been the time for final exams. An educational institution that has state accreditation and implements general education and professional educational programs must issue a state-issued document to the person who has passed the final certification. And it doesn’t matter whether it’s a certificate, a diploma or, as sometimes happens, an academic certificate - they all equally belong to the category “Strict Reporting Forms”.

Strict reporting forms (SRF) are widely used in various institutions and organizations. They are used to accept cash without the use of cash register equipment. Special BSOs are used when selling, for example, tickets and subscriptions. Forms of certificates of incapacity for work and birth certificates confirm the rights to appropriate payments. Diplomas, certificates, academic certificates, work records, vouchers, forms of securities - all this is BSO. Requirements for their design and content are determined by legislative acts at various levels, including industry ones.

Confirm education

A separate group among the diversity of BSO are educational documents. Forms and technical requirements for state documents on education at any level are approved by Orders of the Ministry of Education and Science of Russia. Among such requirements are images of state symbols, a specified type of paper, the presence of security elements, and holograms. Each form must have its own unique number.
The document form is printed or generated using automated systems. Moreover, such equipment must be protected from unauthorized access, as well as identify, record and store all transactions with documents for at least five years. In addition, the unique number and series of the document must be stored.
The form must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of forms of such document forms.
Legislative norms regulating the procedure for acquiring, recording, and storing documents confirming the receipt of education are defined by a number of documents:
Law of the Russian Federation of July 10, 1992 N 3266-1 “On Education” (hereinafter referred to as Law N 3266-1);
By orders of the Ministry of Education and Science of Russia:
- dated March 10, 2005 No. 65 “On approval of the Instructions on the procedure for issuing state-issued documents on higher professional education, filling out and storing the relevant document forms” (hereinafter referred to as Order No. 65);
- dated March 9, 2007 N 80 “On approval of the Instructions on the procedure for issuing state documents on secondary vocational education, filling out and storing the relevant document forms” (hereinafter referred to as Order N 80);
- dated March 23, 2007 N 92 “On approval of the Instructions on the procedure for issuing state documents on primary vocational education and qualification level, filling out and storing the relevant document forms” (hereinafter referred to as Order N 92);
- dated February 28, 2011 N 224 “On approval of the Procedure for issuing state documents on basic general and secondary (complete) general education, filling out, storing and recording the relevant document forms” (hereinafter referred to as Order N 224);
- dated May 22, 2000 N 1509 “On approval of the Instructions on the issuance of state documents on the appropriate level of education and (or) qualifications and academic certificate (certificate of study at an educational institution)” (hereinafter referred to as Order N 1509).

We receive and store

The authority to organize the provision of state-issued documents on the level of education and (or) qualifications is assigned to the Ministry of Education and Science of Russia (clause 5.20 of the Decree of the Government of the Russian Federation of May 15, 2010 N 337 “On the Ministry of Education and Science of the Russian Federation”).
Providing educational institutions with BSO confirming education is regulated by the provisions of paragraph 7 of Art. 27 of Law No. 3266-1. In accordance with it, the organization of providing educational institutions and scientific organizations that have state accreditation with state-issued document forms on the level of education and (or) qualifications in relation to federal educational institutions, educational institutions of higher professional education and additional professional education, scientific organizations is carried out by authorized federal bodies executive power.
Purchased forms of diplomas, certificates, academic certificates are received by the educational institution along with accompanying documents (invoices, delivery notes, etc.) indicating the name of the forms, their series, numbers and cost.
The procedure for receipt, recording, and control of educational document forms is the same as for other BSOs. It is defined by Decree of the Government of the Russian Federation of May 6, 2008 N 359 “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment” (hereinafter referred to as Decree N 359).
The head of the institution must create the necessary conditions to ensure the safety of document forms. Orders of the Ministry of Education and Science of Russia N N 65, 80, 92, 224 indicate that forms of educational documents are stored in educational institutions as documents of strict accountability, that is, in safes, metal cabinets or special rooms to ensure their safety, and are recorded according to a special register. At the end of the working day, the storage area for document forms is sealed or sealed. The same requirements are regulated by the provisions of paragraph 16 of Order No. 359.
Forms of documents received by the organization are accepted by the employee responsible for storage in the presence of a commission created in the institution. Acceptance is made on the day of receipt of the BSO. The integrity of the packaging, compliance of the actual quantity, series and numbers of document forms with the data specified in the primary accompanying documents are checked, and an acceptance certificate of the forms is drawn up. The act signed by the commission and approved by the head of the institution is the basis for the acceptance of diploma forms and certification forms for registration (clause 15 of Procedure No. 359).
To record the turnover of document forms, primary accounting documents and registers are used, approved by Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Guidelines for their application" (hereinafter referred to as Order No. 173n).
Analytical accounting of BSO produced by printing, by their names, series and numbers, indicating the date of receipt (issuance) of strict reporting forms, conditional price, quantity, as well as the signature of the person who received them, is maintained in the Book of Accounting of Strict Reporting Forms (f. 0504045) . The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the institution, and also sealed (stamp). Entries in the book are made whenever the forms are moved. A separate book must be kept for each type of strict reporting forms. If the institution has few types of forms, then maintaining one accounting book is allowed. In this case, the book allocates the required number of pages for each type of form. Based on the data on receipts and expenses of strict reporting forms, the balance at the end of the period is displayed.

Attention! Transferring document forms received by an educational institution of any level to other educational institutions is not permitted.

Inventory of forms

Inventory of strict reporting forms is a mandatory activity. According to clause 17 of Order No. 359, it is carried out simultaneously with the inventory of cash and cash documents in the cash desk.
The institution must create a permanent inventory commission. In the case of a large volume of work for the simultaneous inventory of property and financial obligations, it is advisable to create working inventory commissions in addition to the permanent inventory commission.
The actual availability of strict reporting forms is established by type of form, taking into account the starting and ending numbers, as well as for each storage location and financially responsible persons (clause 3.41 of the Methodological Guidelines for the Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49).
When taking inventory of diploma forms and certification forms, the commission recalculates the BSO. The numbers and series of forms are checked using the Inventory list (matching sheet) of strict reporting forms and monetary documents (f. 0504086). The final stage of the inventory is a comparison of the actual balances of material assets identified during the inspection with the balances recorded in off-balance sheet accounting in budget accounts. All discrepancies between the actual availability and accounting data established in the inventory lists, for example, shortages or surpluses of diploma forms and certification forms, are recorded in the Statement of Discrepancies based on Inventory Results (f. 0504092), which is the basis for drawing up a Statement of Inventory Results (f. 0504835).
If the inventory results reveal surpluses, then they should be written off using the Act on the write-off of strict reporting forms (f. 0504816). The act provides the composition of the write-off commission, indicates the date and number of the document by which this commission was appointed. In addition, the act indicates the period for which the write-off is made. Documents being written off are listed indicating their numbers, series and reasons for writing off. The act is signed by members of the commission and approved by the head of the educational institution. The same primary document is also used to formalize the decision to write off damaged (including when filling out) BSO. It is formed on the basis of the Statement of Discrepancies based on Inventory Results (f. 0504092) and serves as the basis for reflecting strict reporting forms in the accounting records of the disposal institution.
To formalize the decision to write off damaged (including when filling out) BSO, the Act on the write-off of strict reporting forms (f. 0504816) is used. It is formed on the basis of the Statement of Discrepancies based on Inventory Results (f. 0504092) and serves as the basis for reflecting strict reporting forms in the accounting records of the disposal institution. The act is signed by members of the commission and approved by the head of the educational institution. Shortages and surpluses identified during the inventory are reflected in budget accounting, and measures are taken to establish the reasons for their occurrence.
Destruction of damaged strict reporting forms is carried out by burning or cutting out the document number and gluing it to the write-off act. If the forms are burned, then in this case an act for the destruction of the forms is drawn up indicating the numbers being burned; if the number is cut out, then the act for write-off with the numbers attached will simultaneously be an act for the destruction of strict reporting forms.
In the case of an inventory carried out in connection with a change in financially responsible persons, the employee who accepted the diploma forms and certification forms signs in the inventory for receipt, and the person who handed them in - for the delivery of these forms. All inventory records are signed by the chairman and all members of the institution’s inventory commission.
To eliminate cases of fraud, theft or errors in the use of strict reporting forms, it is necessary to ensure internal financial control (regularly conduct unannounced audits). Control functions are assigned to the accounting and legal services of the institution. As part of the order on accounting policies for the current year, the head of the educational institution approves a schedule of internal audits. The appointed commission, according to the inspection schedule, checks the maintenance of records and compliance with the conditions of storage of strict reporting forms by financially responsible persons. Based on the results of internal audits, a report is drawn up to the head of the educational institution to take prompt measures to eliminate the identified violations.

Sign for receipt

Everything has its logical conclusion, including the learning process. In confirmation of this, an educational institution or scientific organization that has state accreditation issues state-issued documents on the level of education and (or) qualifications (clause 2 of Article 27 of Law No. 3266-1). If it was not possible to master the curriculum, the educational institution will issue an academic certificate of the established form.
Orders of the Ministry of Education and Science of Russia N N 65, 80, 92, 224 indicate that for the registration of issued diplomas, their annexes and academic certificates, special books (registration books) are kept in each educational institution, in which the data necessary for accounting is entered: serial registration number; last name, first name and patronymic of the person who received the diploma (academic certificate), form number, date of issue, date and number of the protocol of the state certification commission, number of the order to expel the student (listener), signature of the head of the department issuing diplomas, signature of the person who received the diploma ( academic certificate).
The registration books of issued diplomas, their annexes and academic certificates are laced together, numbered, sealed by the university and stored as strictly accountable documents. Having signed for receipt, the graduate receives the long-awaited document, and the institution that gave him the knowledge continues to keep records.
In accordance with paragraph 8 of Art. 27 of Law N 3266-1, institutions that issue state-issued documents on education, academic degrees and academic titles submit to the federal executive body exercising control and supervision functions in the field of education, information about the documents issued by entering them into the federal register, the formation and maintenance of which takes place on electronic media, for the purpose of information and technological support for verifying the authenticity of such documents.
Maintaining the federal register of state-issued documents on education, academic degrees and academic titles on electronic media is carried out in accordance with unified organizational, methodological, software and technical principles that ensure its compatibility and interaction with other state information systems and information and telecommunication networks.

Accounting

Accounting for BSO in educational institutions is carried out on the basis of Orders of the Ministry of Finance of Russia:
- dated December 1, 2010 N 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application " (hereinafter referred to as Instruction No. 157n);
- dated December 6, 2010 N 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application” (hereinafter referred to as Instruction N 162n) - in relation to recipients of budget funds;
- dated December 16, 2010 N 174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application” (hereinafter referred to as Instruction N 174n);
- dated December 23, 2010 N 183n “On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application” (hereinafter referred to as Instruction N 183n).
BSO that are in storage and used as part of the institution’s business activities are accounted for in off-balance sheet account 03 “Strict reporting forms.” The use of an off-balance sheet account helps ensure control over the safety of strict reporting forms, timely execution of documents for their receipt and disposal, as well as obtaining complete information about their availability. In order to ensure management accounting, the institution has the right to introduce additional off-balance sheet accounts to collect information. Accounting for off-balance sheet account 03 “Strict reporting forms” is carried out according to a simple system, that is, without using the double entry method (paragraph 2, clause 332 of Instruction No. 157n). The provisions of paragraph 337 of Instruction No. 157n determine the procedure for accounting for BSO:
- receipt of strict reporting forms is reflected by an entry in off-balance sheet account 03 in the conditional value of 1 rub. for 1 form or at the cost of purchasing the forms (the evaluation procedure is established by the institution in its accounting policies);
- records of strict reporting forms are kept in the context of persons and places of storage responsible for their storage and issuance;
- internal movement of strict reporting forms in an institution is reflected by changing the responsible person and (or) storage location on the basis of supporting primary documents;
- disposal of strict reporting forms is reflected at the cost at which they were previously accepted for accounting.
In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 21, 2011 N 180n, payment for contracts for the purchase and production of strict reporting forms is carried out under subarticle 226 “Other work, services” of KOSGU.
Depending on the type of institution, records are kept in accordance with Instructions N N 162н, 174н, 183н.
In an autonomous institution:
Debit 0 401 01 226

Credit 0 302 26 000


Debit 0 302 26 000
"Calculations for other works, services"
Credit 0 201 11 000
"Institution's funds in personal accounts with the treasury authority"


- capitalized by BSO;

- BSO written off.
In a budget institution:
Debit 0 401 01 226
"Expenses for other works, services"
Credit 0 302 26 730

- expenses for purchasing forms are reflected;
Debit 0 302 26 830

Credit 0 201 11 610
"Retirement of funds of the institution from personal accounts in the treasury body"
- payment for purchased forms has been made;
Debit 03 "Strict reporting forms"
- capitalized by BSO;
Credit 03 "Strict reporting forms"
- BSO written off.
In a government institution:
Debit 0 401 01 226
"Expenses for other works, services"
Credit 0 302 26 730
"Increase in accounts payable for other works and services"
- expenses for purchasing forms are reflected;
Debit 0 302 26 830
"Reducing accounts payable for other works and services"
Credit 0 201 11 610, 0 304 05 226
“Retirement of funds from the institution from personal accounts with the treasury authority”, “Settlements for payments from the budget with the financial authority for other works and services”
- payment for purchased forms has been made;
Debit 03 "Strict reporting forms"
- capitalized by BSO;
Credit 03 "Strict reporting forms"
- BSO written off.

Attention! Forms of student cards and grade books are not strict reporting forms, therefore they are accounted for as other inventories in account 0 105 36 000 "Other inventories - other movable property of the institution."
Receipt of student cards and grade books from the warehouse to the dean's office is carried out on the basis of the Requirement-invoice (f. 0315006).
The write-off of issued student cards and grade books is carried out on the basis of a properly executed Act on the write-off of inventories (f. 0504230).