Accounting certificates. Accounting for certificates of complete general secondary education

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

ORDER

On approval of the procedure for filling out, recording and issuing certificates of basic general and secondary general education and their duplicates

Document as amended by:
(Russian newspaper, N 106, 05/14/2014);
(Rossiyskaya Gazeta, 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, Rossiyskaya Gazeta, N 30, 02/10/2017);
(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" (Collection of Legislation Russian Federation, 2012, N 53, article 7598; 2013, N 19, article 2326; N 23, art. 2878; N 27, art. 3462; N 30, art. 4036; N 48, art. 6165; 2014, N 6, art. 562, art. 566) and subparagraph 5.2.39 of the 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 (Collected Legislation of the Russian Federation, 2013, N 23, 2923; N 33, art. 4386; N 37, art. 4702; 2014, N 2, art. 126; N 6, art. 582),

I order:

1. To approve the attached Procedure for filling out, recording and issuing certificates of basic general and secondary general education and their duplicates.

2. Recognize invalid the order of the Ministry of Education and Science of the Russian Federation 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 accounting for the relevant forms of documents" (registered by the Ministry of Justice of the Russian Federation on March 11, 2011, registration N 20081).

Minister
D. Livanov

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

Application. The procedure for filling out, recording and issuing certificates of basic general and secondary general education and their duplicates

Application

I. General provisions

1. The procedure for filling out, recording and issuing certificates of basic general and secondary general education and their duplicates (hereinafter referred to as the Procedure) establishes the requirements for filling out and recording certificates of basic general and secondary general education (hereinafter referred to as certificates) and their duplicates, as well as the rules issuance of certificates and their duplicates.

2. Certificates are issued by organizations that carry out educational activities in accordance with the accredited educational programs they implement for basic general and secondary general education.

II. Filling out certificate forms and annexes to them

3. Forms of the title of the certificate and its appendices (hereinafter together - forms) are filled in Russian using printed devices of electronic computing equipment in black Times New Roman font size 11p (unless otherwise specified in the relevant paragraphs of this Procedure) with a single line spacing, including using a computer module for filling out certificates and applications to them.
(Paragraph as amended, put into effect on May 25, 2014 by order of the Ministry of Education and Science of Russia dated April 17, 2014 N 329.

Forms can also be drawn up in a foreign language in the manner prescribed by the organization carrying out 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 form of the title of the certificate:

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

4.2. The following information is indicated on the right side of the reverse side of the certificate title form:

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

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

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

The surname, name and patronymic (if any) of the graduate are indicated in full in accordance with the document proving his identity.

b) in the line containing the inscription "graduated in the year", after the preposition "c" - the year of graduation of the organization carrying out educational activities (four-digit number in Arabic numerals);

c) after the line containing the inscription "graduated in the year", on a separate line (if necessary - in several lines) - the full official name of the organization engaged in educational activities (in the accusative case), which issued the certificate, in accordance with its charter , for foreign institutions of the Ministry of Foreign Affairs of the Russian Federation that have a specialized structural educational unit in their structure - the full official name of such a unit (in the accusative case) indicated in the regulation on it, for educational organizations created in the penitentiary system - the name of such institution (in the accusative case) that issued the certificate, without indicating that this educational organization belongs to the penitentiary system, for special educational institutions for students with deviant (socially dangerous) behavior - the name of such institution (in the accusative case) that issued the certificate , without indicating the following words of its special name "with deviant (socially dangerous) behavior";
by order of the Ministry of Education and Science of Russia of June 8, 2015 N 571; as amended, put into effect on June 25, 2016 by order of the Ministry of Education and Science of Russia dated May 31, 2016 N 643.

on a separate line (if necessary - in several lines) - the name of the location of the organization carrying out educational activities, including locality, municipality, a subject of the Russian Federation (if the full name of the organization carrying out educational activities contains information about the location of the organization (settlement (village, village), district, region (republic, territory), then the name of the settlement is not written in order to avoid duplication);

if there is a lack of a dedicated field in the name of the organization carrying out educational activities, as well as the name of its location, it is allowed to write the established abbreviated names;

d) after the lines containing the inscription "Head of the organization engaged in educational activities", on a separate line - the signature of the head of the organization engaged in educational activities, followed by its decoding: surname and initials in the nominative case.

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

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

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

b) after the line containing the numbering of the certificate form:

on a separate line (if necessary - in several lines) - surname;

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

c) after the line containing the inscription "Date of birth", on a separate line - the date of birth of the graduate with the date (in Arabic numerals), month (in words in the genitive) and year (four-digit number in Arabic numerals, the word "years").

5.2. The following information is indicated on the left side of the front side of the application form:

a) after the line containing the inscription "Additional information", on separate lines with left alignment (the font size can be reduced to no more than 9p) - the names of training courses, subjects, disciplines studied by the graduate in less than 64 hours in two academic years, including within the framework of paid additional educational services provided by an organization carrying out educational activities.

The names of training courses, subjects, disciplines are written on separate lines with a capital (capital) letter, without ordinal numbering, in the nominative case.

The sequence of specifying additional information is determined by the organization carrying out educational activities independently.

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

c) in the line containing the inscription "carrying out educational activities" - the surname and initials of the head of the organization carrying out educational activities, aligned to the right.

5.3. The left and right parts of the reverse side of the application form indicate information about the results of the graduate's mastering the educational program of the corresponding level:

a) in the column "Name of subjects" on separate lines with left alignment - the names of subjects in accordance with the curriculum of the educational program of the corresponding level;
(Paragraph as amended, put into effect on July 18, 2015 by order of the Ministry of Education and Science of Russia dated June 8, 2015 N 571.

the names of subjects are written with a capital (capital) letter, without ordinal numbering, in the nominative case with the following acceptable abbreviations and abbreviations:

Informatics and ICT - Informatics;

Physical culture - Physical education;

World art culture - MHK;

Fine Arts - Fine Arts;

Fundamentals of life safety - OBZH.

The clarification "Russian" literature is allowed if the graduate graduated from an organization engaged in educational activities with training in his native (non-Russian) language.

The names of the subjects "Native language", "Native literature", "Foreign language", "Second foreign language" are specified by an entry (in brackets) indicating which native or foreign language was studied by the graduate. At the same time, the word can be shortened in accordance with the rules of Russian spelling (English - (English), French - (French); if necessary, it is allowed to transfer the entry to next line.
(Paragraph as amended, put into effect on January 27, 2019 by order of the Ministry of Education of Russia dated December 17, 2018 N 315.

b) in the column "Final mark" on separate lines corresponding to the academic subjects indicated in the column "Name of subjects" with left alignment - the final marks of the graduate:

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

for each academic subject of the variable part of the curriculum of an organization engaged in educational activities, studied by a graduate, if according to the curriculum of an organization engaged in educational activities, at least 64 hours were allocated for its study in two academic years;

in academic subjects, the study of which was completed before the 9th grade (fine arts, music, and others).

The final marks for the 9th grade in the Russian language, mathematics and two academic subjects taken at the choice of the student are determined as the arithmetic average of the graduate's annual and examination marks and are put in the certificate in whole numbers in accordance with the rules of mathematical rounding.
(Paragraph as amended, put into effect on February 17, 2017 by order of the Ministry of Education and Science of Russia dated January 9, 2017 N 3.

The final grades for grade 9 in other academic subjects are set on the basis of the graduate's annual mark for grade 9.

The final marks for the 11th grade are determined as the arithmetic average of the semi-annual and annual marks of the student for each year of study in the educational program of secondary general education and are put in the certificate as integers in accordance with the rules of mathematical rounding.

Graduates who have mastered the basic educational programs of basic general and secondary general education in the form of family education, self-education or who have studied under an educational program that does not have state accreditation, who have passed the state final certification as an external student in an organization engaged in educational activities, implementing educational programs of basic general and secondary education with state accreditation general education and who have received satisfactory results, the marks obtained by them at the intermediate certification conducted by the organization carrying out educational activities in all academic subjects of the invariant part of the basic curriculum are put in the certificate.

The final marks are put down in Arabic numerals and in brackets - in words. At the same time, it is possible to shorten the word in accordance with the rules of Russian spelling (satisfactory - satisfactory).

Entries "passed", "not studied" are not allowed. On the blank lines of the application, "Z" is put.

6. The form of obtaining education in the certificates and their annexes is not indicated.

7. The signatures of the head of the organization carrying out educational activities shall be affixed in black, blue or purple ink, paste or ink.

The signatures of the head of the organization carrying out educational activities on the certificate and its appendix must be identical.

Signing documents with a facsimile signature is not allowed.

The certificate and its appendix may be signed by the acting head of the organization carrying out educational activities, or by a person authorized by the head on the basis of the relevant order. In this case, before the inscription "Head" the symbol "/" (slash) is indicated.

8. The completed forms are certified by the seal of the organization carrying out educational activities. The seal is affixed in the place allotted for it. The imprint of the seal must be clear, legible and easy to read.

9. After filling out the forms, they are carefully checked for the accuracy and correctness of the entries made in them. Erasures, line omissions are not allowed.

Forms filled out with errors or having other defects introduced during filling out are considered damaged during filling out and must be replaced. Forms damaged during filling are destroyed in the prescribed manner.

III. Filling in duplicate certificates and applications to them

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

11. When filling in duplicates on the forms of the title of the certificate and the appendix to it, the word "DUPLICATED" is indicated in the upper right corner.

12. In the duplicate of the certificate, after the last name, first name, patronymic (if any) of the graduate, the year of graduation and the name in accordance with subparagraph "c" of paragraph 4.2 of this Procedure of the organization carrying out educational activities that the graduate graduated from are indicated.
(Paragraph as amended, put into effect on June 25, 2016 by order of the Ministry of Education and Science of Russia dated May 31, 2016 N 643.

13. Entries are made in duplicates in accordance with the documents available in the personal file of the graduate who lost the document. If it is impossible to fill in a duplicate of the application to the certificate, a duplicate of the certificate is issued without an application to it.

14. The duplicate is signed by the head of the organization carrying out educational activities that issued the duplicate. A duplicate can be signed by the acting head of the organization carrying out educational activities, or by an official authorized by the head.

IV. Registration of forms of certificates and applications to them

15. Forms are stored in the organization carrying out educational activities as documents of strict accountability and are accounted for in a special register.

16. The transfer of forms acquired by an organization engaged in educational activities to other organizations engaged in educational activities is not allowed.

17. To account for issued certificates, annexes to them, duplicate certificates and duplicate annexes to certificates in an organization engaged in educational activities, a registration book of issued education documents (hereinafter referred to as the registration book) is maintained.

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

number account(in order);

surname, name, patronymic (if any) of the graduate; in case of obtaining a certificate (duplicate of the certificate, duplicate of the annex to the certificate) by proxy - also the last name, first name and patronymic (if any) of the person to whom the document was issued;

date of birth of the graduate;

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

the names of the subjects and the final marks of the graduate in them;

date and number of the order for issuing a certificate (duplicate certificate, duplicate supplement to the certificate);

signature of an authorized person of the organization carrying out educational activities that issued the certificate (duplicate of the certificate, duplicate of the annex to the certificate);

the signature of the recipient of the certificate (if the document was issued personally to the graduate or by proxy), or the date and number of the postal item (if the document was sent through public postal operators);

date of issue of the certificate (duplicate of the certificate, duplicate of the supplement to the certificate).

When issuing a duplicate of the certificate and a duplicate of the annex to the certificate, the account number of the entry and the date of issue of the original, the numbering of the original form are also noted. At the same time, a note on the issuance of a duplicate of the certificate is also made opposite the account number of the record for issuing the original.

If errors are found when filling out a certificate or one of the applications, in the year the graduate graduates from an organization carrying out educational activities, the issuance of a new certificate or application to replace the damaged one is recorded in the registration book under a new account number. At the same time, opposite the previously made account, a note is made "spoiled, canceled, a new passport issued" indicating the account number of the certificate issued to replace the damaged one.

19. The list of graduates of the current academic year is entered into the registration book in alphabetical order separately for each class (with continuous numbering), the numbers of the forms - in ascending order.

Entries in the registration book are certified by the 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, a duplicate of the supplement to the certificate is certified by the signature of the head of the organization carrying out educational activities that issued the certificate, and sealed by the organization carrying out educational activities.

20. Corrections made when filling out the registration book are certified by the head of the organization carrying out educational activities that issued the certificate, and sealed by the organization carrying out educational activities, with reference to the account number.

The sheets of the registration book are numbered, the registration book is laced, sealed with the seal of the organization carrying out educational activities, indicating the number of sheets in the registration book and stored as a document of strict accountability.

V. Issuance of certificates and annexes to them

21. A certificate of basic general education and an appendix to it are issued to persons who have completed training in educational programs of basic general education and have successfully passed the state final certification (who scored the minimum number of primary points in the subjects they pass, determined by the authority executive power subject of the Russian Federation, carrying out public administration in the field of education, the founder, foreign institution of the Ministry of Foreign Affairs of the Russian Federation, which has specialized structural educational units in its structure (hereinafter referred to as the foreign institution).

A certificate of basic general education with honors and an appendix to it are issued to graduates of the 9th grade who have completed their studies in educational programs of basic general education, who have successfully passed the state final certification (who scored the minimum number of primary points in the subjects they pass, determined by the executive authority of the constituent entity of the Russian Federation, carrying out state administration in the field of education, the founder, foreign institution, without taking into account the results obtained during the repeated state final certification), and having the final grades "excellent" in all subjects of the curriculum studied at the level of basic general education.

A certificate of secondary general education and an appendix to it are issued to persons who have completed their studies in educational programs of secondary general education and have successfully passed the state final certification (who scored in compulsory subjects when passing the unified state exam (hereinafter referred to as the USE) (with the exception of the USE in mathematics basic level) the number of points is not lower than the minimum, determined by Rosobrnadzor, and when passing the state final exam (hereinafter - GVE) and the Unified State Examination in mathematics of the basic level, received marks not lower than satisfactory (3 points).

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

A certificate of secondary general education with honors and an appendix to it are issued to graduates of grade 11 (12) who have completed their studies in educational programs of secondary general education, who have final grades of "excellent" in all subjects of the curriculum, studied at the level of secondary general education, who have successfully passed state final certification (without taking into account the results obtained during the repeated state final certification) and scored:

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

in the case of a 11 (12) class graduate passing the state final certification in the form of a GVE - 5 points in compulsory academic subjects;

in the event that a graduate chooses various forms of passing the state final certification (USE and GVE) - 5 points for the required subject in the form of GVE and the USE in basic mathematics, as well as at least 70 points for the required subject in the form of the USE.
(Paragraph as amended, entered into force on January 27, 2019 by order of the Ministry of Education of Russia dated December 17, 2018 N 315.

22. Certificates and annexes to them are issued to graduates of grades 9 and 11 by those organizations carrying out educational activities in which they passed the state final certification, based on the decision of the pedagogical council of the organization carrying out educational activities.

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

23. A duplicate of the certificate and a duplicate of the annex to the certificate are issued:

in exchange for the lost (damaged) certificate and (or) supplement to the certificate;

instead of a certificate and (or) supplement to the certificate, containing errors discovered by the graduate after receiving it;

a person who has changed his surname (first name, patronymic).

24. In case of loss (damage) only of the certificate or in case of detection of errors in it after receipt by the graduate, a duplicate of the certificate and a duplicate of the supplement to it are issued, while the remaining original of the supplement to the certificate is withdrawn and destroyed in the prescribed manner.

In case of loss (damage) only of the appendix to the certificate or in case of detection of errors in it after receiving it, the graduate is issued a duplicate of the appendix to the certificate, on which the numbering of the form of the preserved certificate is affixed.

25. A certificate (duplicate of a certificate) is issued to a graduate of an organization engaged in educational activities, personally or to another person upon presentation of an identity document and a duly executed power of attorney issued to the specified person by the graduate, or, at the request of the graduate, is sent to his address through postal operators communications of general use by registered mail with acknowledgment of receipt. The power of attorney and (or) application, according to which the certificate was issued (sent) (duplicate of the certificate), are stored in the personal file of the graduate.

26. Issuance of a duplicate of the certificate and (or) a duplicate of the annex to the certificate is carried out on the basis of a written application of the graduate or his parents (legal representatives) submitted to the organization carrying out educational activities that issued the certificate:

in case of loss of a certificate or annex to the certificate - outlining the circumstances of the loss of the certificate or annex to the certificate, as well as attaching a document confirming the fact of loss (certificates from the internal affairs bodies, fire department, announcements in the newspaper and others);

in case of damage to the passport and (or) supplement to the certificate, in case of detection of an error made during filling out - outlining the circumstances and nature of the damage, precluding the possibility of further use or indicating the errors made, with the damaged (spoiled) certificate and (or) attachment to the certificate, which are subject to destruction in accordance with the established procedure;

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

The decision to issue or refuse to issue a duplicate of the certificate and (or) a duplicate of the appendix to it is made by the organization carrying out educational activities within a month from the date of submission of the written application.

27. An administrative act is issued on the issuance of a duplicate certificate or a duplicate supplement to the certificate by an organization carrying out educational activities. A copy of the administrative act, the graduate's application and all grounds for issuing a duplicate are kept in the graduate's personal file.

28. In the event of a change in the name of an organization carrying out educational activities, a duplicate of the certificate and (or) a duplicate of the annex to the certificate is issued by the organization carrying out educational activities, together with a document confirming the change in the name of the organization carrying out educational activities.

In the event of reorganization of an organization carrying out educational activities, a duplicate of the certificate and (or) a duplicate of the annex to the certificate is issued by the organization carrying out educational activities, which is the successor.

In the event of liquidation of an organization carrying out educational activities, a duplicate of the certificate and (or) a duplicate of the annex to the certificate is issued by an organization carrying out educational activities, determined by the executive authority of the subject of the Russian Federation, exercising public administration in the field of education, or by the body local government executing management in the field of education, which was in charge of the specified organization, in accordance with this Procedure.

29. Duplicates of the certificate and its annexes are drawn up on the forms of the certificate and its annexes used by the organization carrying out educational activities at the time of filing an application for the issuance of duplicates.

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

VI. Completion and issuance of certificates of basic general and secondary general education and their duplicates in connection with the admission of the Republic of Crimea to the Russian Federation and the formation of new subjects in the Russian Federation - the Republic of Crimea and the federal city of Sevastopol

(The chapter was additionally included from June 27, 2014 by order of the Russian Ministry of Education and Science of May 28, 2014 N 599)

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

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

b) persons studying in organizations engaged in educational activities located in the territories of the Republic of Crimea and the federal city of Sevastopol, who have not completed their studies in educational programs established in Ukraine and are recognized as accepted for training in the relevant educational programs in accordance with clause 3 of part 1 article 3 federal law dated May 5, 2014 N 84-FZ "On the features legal regulation relations in the field of education in connection with the admission of the Republic of Crimea to the Russian Federation and the formation of new subjects within the Russian Federation - the Republic of Crimea and the federal city of Sevastopol and on amending the Federal Law "On Education in the Russian Federation";
_______________
Russian newspaper, 2014, N 101.

c) persons who have not completed their studies in the educational programs established in Ukraine and enrolled in 2014 to study in the relevant educational programs in organizations engaged in educational activities, including for passing the state final certification.

32. The persons specified in subparagraph "a" of paragraph 31 of this Procedure are issued certificates:

those who 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;

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

Certificates are issued to persons specified in subparagraph "a" of paragraph 31 of this Procedure, educational organizations authorized to issue them by the federal executive body that performs the functions of developing public policy and legal regulation in the field of education:
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Part 6 of Article 5 of the Federal Law of May 5, 2014 N 84-FZ "On the peculiarities of the legal regulation of relations in the field of education in connection with the admission of the Republic of Crimea to the Russian Federation and the formation of new subjects within the Russian Federation - the Republic of Crimea and the federal city of Sevastopol and on Amendments to the Federal Law "On Education in the Russian Federation" (Rossiyskaya Gazeta, 2014, No. 101).

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

34. Forms of certificates and annexes to them, issued to the persons specified in paragraph 31 of this Procedure, are filled in 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 terms of training in educational programs established in Ukraine are indicated in the application forms for certificates issued to persons specified in paragraph 31 of this Procedure, on the basis of documents available in organizations engaged in educational activities, and (or) documents on training in an educational organization.

36. Marks obtained during the period of study in Ukraine (including during the passage of state certification) are transferred to a five-point assessment system.

37. In the absence of any information in the document on training or the document on passing the state certification in Ukraine, the relevant information in the application form to the certificate is not filled in with the symbol "-".

38. Certificate of basic general education with honors, certificate of secondary general education with honors are issued in accordance with paragraph 21 of this Procedure. In the absence of information on annual marks obtained in an organization carrying out educational activities in Ukraine, a certificate of basic general education with honors, a certificate of secondary general education with honors are not issued.

39. If the organization issuing the certificate does not have a seal obtained in accordance with the legislation of the Russian Federation, the certificates issued in 2014 are certified by the seals of the executive authorities exercising public administration in the field of education.

40. The provisions of this chapter apply to filling in duplicates issued to persons specified in paragraph 31 of this Procedure.

Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"

The procedure for filling out, recording and issuing documents on higher education, qualifications and their duplicates. Let's consider how diplomas and certificates are now recorded using examples.

Accounting for diplomas and certificates: income

At the end of the academic year, educational institutions independently purchase the necessary forms. Receive them according to the documents of suppliers (manufacturers). Pay the expenses according to CWR 244. In the accounting, reflect the expenses under sub-article 226 of KOSGU. Forms of diplomas and certificates are usually referred to as forms of strict accountability. Let me remind you that the institution develops a list of such forms on its own and approves it as part of the accounting policy. And the strict reporting forms themselves take into account on the off-balance account 03 in a conditional assessment one form - 1 rub. or purchase price.

Example 1:

The general education school has concluded a contract for the supply of certificate blanks.

The number of certificates of basic general education is 60, five of them with honors. And there are 30 certificates of secondary general education, including two with honors. The total amount under the contract is 9 thousand rubles.

Based on the supplier's documents, the following is recorded in the accounting:

DEBIT 4 109 60 226
CREDIT 4 302 26 730
9000 rub.
- accrued debt under the contract for the supply of certificates;

DEBIT 03
90 rub.
- certificates on the off-balance account are taken into account in the conditional assessment one form - 1 rub.

The cashier, as a financially responsible person, credited the forms to the cash desk of the institution.

In the accounting book for strict reporting forms (f. 0504045) for different types certificates are intended for different pages. Below you will see how the accountant reflected the receipt of ordinary certificates of basic general education, indicating their numbers and series:

Accounting for diplomas and certificates, storage and disposal

Forms of strict reporting are stored either in a special pantry in metal boxes, or in fireproof safes under lock and key.

Transfer of forms official, which will fill them out and issue documents on education to graduates, issue as an internal transfer.

Example 2:

The Deputy Director received forms for issuing certificates of basic general education.

53 certificates were issued from the cash desk of the institution on demand-invoice.

The accountant made the entries:

DEBIT 03
53 rub.
- the certificates of the Deputy Director for Academic Affairs were taken into account;

CREDIT 03
53 rub.
- reflects the issuance of certificates from the cash register.

When it's time to fill out the forms and issue documents to graduates, record the retirement at the previously accepted cost. Do this on the basis of the write-off act (f. 0504816). On it, write off the damaged forms.

Example 3:

The institution issued and issued 51 certificates of basic general education to graduates.

Filling out the documents, the head teacher spoiled one form. Another form remained unclaimed. The head teacher returned it to the cash desk of the institution.

The accountant stated:

CREDIT 03
52 rub.
- issued certificates to graduates. Reason - write-off act in the form 0504816 (see sample) *;

CREDIT 03
1 rub.
- debited certificate *;

* Financially responsible person - head teacher.

DEBIT 03
1 rub.
- reflects the return of the unclaimed certificate form to the cashier (the financially responsible person is the cashier).

He recorded the last operation in the ledger of forms:

Sample. Act on writing off diplomas and certificates

Strict reporting forms (BSO) are a type of documents that are used to fix the state or right to something, confirm the status received, etc. BSO are subject to special accounting, therefore they are without fail contain a set of identification parameters:

information about the approval of the form form;
Title of the document;
serial number.

In the activities of the institution, three areas can be distinguished related to the accounting of strict reporting forms:

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

There is no unified BSO register in Russia yet. The main forms of forms that are often used in the public sector:

receipts (issued instead of a CCP check when making settlements with the population for services rendered);
tickets and subscriptions to entertainment events;
work books and inserts to them;
certificates;
military tickets;
medical books;
birth certificates;
disability certificates;
health resort vouchers;
certificates, diplomas;
securities;
fuel cards etc.

Most actively, strict reporting forms are used in medical and educational institutions. However, documents such as work books or sick leave certificates are required in institutions of any industry. This means that the accountant must have a full range of knowledge about the handling, accounting and storage of 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, the fundamental normative legal acts(NPA), which regulate the accounting of strict reporting forms in budgetary institutions, are several instructions:

instructions for using a unified chart of accounts accounting, approved by order of the Ministry of Finance of Russia;
instructions for applying the chart of accounts for budget accounting, approved by order of the Ministry of Finance of Russia;
instructions for applying the chart of accounts for accounting of budgetary institutions, approved by order of the Ministry of Finance of Russia;
instructions for using the chart of accounts autonomous institutions, approved by order of the Ministry of Finance of Russia.

In addition, it is necessary to know industry regulatory legal acts that regulate the structure of specific forms, the rules for filling them out, recording and storing them. So, if the school certificate form is approved government agency(Order of the Ministry of Education and Science of Russia "On the approval of samples and descriptions of certificates of basic general and secondary general education and annexes to them"), it should be applied. Similar orders are valid for documents on higher education, work books, certificates of incapacity for work and other BSOs.

Where to get strict reporting forms

Provide for yourself required forms strict accountability budget institutions should on their own. As mentioned above, if required form BSO is approved by the state agency, only it can be applied. In this case, the organization purchases the required number of forms from their manufacturer. Data about them is posted on the website of the Federal Tax Service of Russia in the section "Licenses, Permits, Registers".

State and budgetary institutions in matters of acquiring forms should be based on the provisions of the federal law "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs", and autonomous - of the federal law "On the procurement of goods, works, services by certain types of legal persons".

The second option is to independently develop and produce certain types of forms, for example, service certificates. According to the regulation on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers ( government decree of the Russian Federation), automated systems can be used to form a BSO. You can only print by typographic method. However, it must be taken into account that automated system a huge number of requirements are imposed: protection against unauthorized access, the ability to save a unique number and series of a form, etc. Therefore, state (municipal) institutions often prefer to purchase ready-made documents.

The costs associated with the manufacture and / or purchase of forms, the accountant should attribute to sub-item 226 "Other work, services" of KOSGU.

Postage stamps or marked envelopes are classified as monetary documents and are accounted for on account 0 201 35 000 “Money documents”.

How and where to store BSO

One of the necessary steps at the initial stage of working with the BSO is to appoint responsible persons. The head, by his order, forms a special commission, whose duties include control over the circulation of forms. An agreement on full individual liability is concluded with each member of the commission. The form of the contract is standard, it is approved by the decree of the Ministry of Labor of Russia.

Any institution that uses BSO in its activities is obliged to provide certain conditions for their storage: in equipped safes, metal or wooden, lined with iron sheets, cabinets or, in the case of a large number of BSO, in sealed rooms. The conditions of detention should exclude the possibility of unauthorized access of unauthorized persons to the documentation.

For certain types forms, there are special rules. For example, to account for sick leave» an instruction was developed on the procedure for providing sick leave certificates with forms, their accounting and storage (order of the FSS of Russia and the Ministry of Health of Russia). And the accounting and storage of work books and inserts for them are regulated by the rules for maintaining and storing work books, manufacturing work book forms and providing the employer with them (decree of the government of the Russian Federation).

The institution must keep copies/backs of forms for 5 years. After this period, they can be disposed of, but this can only be done through the inventory procedure.

Accounting for strict reporting forms

According to the instructions for the use of charts of accounts mentioned above, the forms produced or purchased must be reflected in the accounting records. They are not inventories, so they are accounted for off-balance account 03 "Forms of strict reporting". The accountant records the number of BSOs that are stored in the institution or issued to employees. For these purposes, the account can be divided into sub-accounts 03.1 "Strict reporting forms in the warehouse", 03.2 "Strict reporting forms in the sub-report", etc.

In accounting, the receipt of forms is reflected in the credit of account 302 26 730 “Increase accounts payable according to calculations for other works, services. At the same time, their receipt should be reflected in the debit of the off-balance account 03 “Forms of strict reporting”. The basis for accounting is the supplier's documents - invoices or acts of work performed. Method double entry V this case not applicable: only the facts of receipt of forms or their disposal are recorded.

The method of evaluation of the forms must be indicated in accounting policy institutions: either at the purchase price, or, which is most common in practice, each form for 1 ruble.

The institution is obliged to keep a journal of other operations (form 0504071) on account 03 “Strict reporting forms”. The journal is bound with primary documents, indicating the movement of the BSO.

In addition, for each type of forms, a separate book of accounting for strict reporting forms (form 0504045) is kept. It indicates the date of receipt or issue of forms, their number and cost. At the end of the reporting period, the data is analyzed and the balance is displayed. The pages of such books are numbered, and the books themselves must be laced and sealed.

Inventory and write-off

BSO require a special approach not only to the issues of their storage and accounting. It is very important for an accountant to know how to write off strict reporting forms. In case of damage or revealed marriage, such forms cannot simply be thrown away.

Control over the state of the BSO is carried out during the inventory, during which it is necessary to check the presence and safety of copies / roots of forms, the absence of marriage, corrections, the correspondence of the amounts in copies / roots to the data of statements or cash reports, etc. Based on the results of the inventory, a statement of discrepancies is formed (form 0504092) , on the basis of which the detected damaged or defective BSO is written off. The procedure has a strictly defined order. The first step is to prepare an act on writing off strict reporting forms. It can also be drawn up in any form, however, budgetary institutions most often use the established form (form 0504816). The act must list the members of the commission, the period for which the write-off occurs, the date. In addition, you should indicate the numbers of the documents to be written off, their series and the reasons for the write-off. After that, the forms of strict accountability must be destroyed. The date of destruction is also recorded in the act. The document must be signed by all members of the commission and approved by the head of the institution.

Examples of accounting for strict reporting forms in budget accounting

Example 1

The medical institution provided a service in the amount of 1,250 rubles. When it was paid through the cash desk, the consumer was issued a receipt. These transactions will be reflected in the following entries:

Example 2

The institution produced 10 passes for its employees. The institution's accounting policy states that SSR should be accounted for at cost of acquisition. 7 passes were handed over to the staff. These transactions will be reflected in the following entries.

Of course, the accounting of certificates of complete general secondary education and the procedure for organizing it will be of interest to heads of educational institutions and specialists who manage the education sector, local governments. However, these questions are also of interest to a large contingent of employees of educational institutions, official duties which provides for filling in the forms of certificates of complete general secondary education. They also keep the Books of registration of issued certificates, applications to them and duplicates. Probably, parents of students and graduates themselves may find this topic interesting. In the article we will talk about the procedure for accounting for such documents.

Document regulating the accounting of certificates of complete general secondary education

In February 2014, the Ministry of Education and Science of the Russian Federation by order approved the Procedure for filling out, recording and issuing and their duplicates. And the registration of certificates in educational institutions of Russia is carried out in full accordance with this document.

Thus, forms of documents on secondary education and their annexes are stored in institutions that carry out educational activities, according to the rules provided for forms of strict accountability, and are recorded in a special register. It is strictly forbidden to transfer forms acquired by an educational institution to other organizations.

The book of issuing certificates, applications to them and duplicates

Accounting for all issued certificates and annexes to them, as well as duplicate documents is kept in a special book for registering issued education documents. It should be noted that the registration book in the educational institution is maintained separately for each of the levels of general education. It contains the following information:

account number (in order);
surname, name, patronymic (if any) of the graduate;
if the certificate (duplicate) was handed over, - also the last name, first name and patronymic of the person who received the document;
date of birth of the graduate;
numbering of the certificate form (duplicate);
the name of the subjects and the final marks for them received by the graduate;
date and number of the order for the institution to issue a certificate (duplicate or annex to it);
signature of an authorized person of the educational institution that issued the certificate (duplicate or annex to it);
the signature of the graduate who received the certificate, or the number and date of the postal item (when sending the document by mail);
date of issue of the certificate (duplicate or annex to it).

When a duplicate and annexes to the certificate are issued, the account number of the entry and the date of issue of the original are marked, as well as the numbering of the original form (). In this case, opposite the account number of the original issuance record, a note is also made about the issuance of a duplicate.

If mistakes are made when filling out a document on education or an annex to it in the year of graduation by a graduate of an educational institution, then new form(or application), issued to replace the damaged one, is fixed in the registration book with a new account number. Opposite the account of the damaged document, the note “cancelled, damaged, issued a new one” is made and the account number of the certificate issued to replace the damaged one is indicated.

How are the lists of graduates and the registration book certified?

The list of graduates of the current academic year is entered into the registration book in alphabetical order separately for each class (with continuous numbering preserved), the numbers of the forms are recorded in ascending order. All entries in the registration book must be certified by the signatures of the class teacher and the head of the educational institution, as well as the seal of the institution separately for each class.

Also, the seal and signature of the head of the organization that carries out educational activities certifies each record of the issued duplicate or annex to it.

Corrections that were made when filling out the registration book are certified by the head and sealed by the seal of the educational institution with a link to the account number. The pages of the registration book are numbered, the entire book must be laced and sealed with an indication of the number of sheets. The book in which records of documents on complete general secondary education are kept must be kept as a document of strict accountability.

V. R. Zakharyin, expert on budget accounting and taxation, k. e. n.

Registration and issuance

According to paragraph 338 of Instruction No. 157n, account analytics are kept in the book for accounting for strict reporting forms (f. 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 the maintenance of a book for accounting and recording issued certificates.

We 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 taken into account on the off-balance account until the moment 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 graduation by them educational institution.

A parent can pick up a certificate upon presentation of a passport and another person if he has 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 Procedure, certificate forms damaged during filling are written off and destroyed by decision of the commission chaired by the head of the institution. In this case, an act is drawn up in two copies indicating their number. The numbers of the damaged titles of the certificates are cut out and pasted on a separate sheet of paper, which is attached to the first copy submitted to the authorized executive body.

Note: the forms left after the issuance of documents to graduates are returned to the place of their receipt within the time limits established by the authorized executive body (clause 34 of the Order). In this case, they are also written off. If for some reason the certificate is not received in the year of graduation, then it is stored in the institution until required. Therefore, there may be balances on the account at the end of the reporting year, which leads to the need to maintain an additional register analytical accounting so that completed certificates can be counted separately from empty forms that will be purchased next year.

New order accounting

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 force, and the independence of educational institutions will expand significantly.

At present, the Ministry of Education of Russia has prepared a draft order, in which there is no provision on centralized provision of forms. Therefore, if institutions are given the right to acquire certificates on their own, then it will be necessary to reflect the costs of this operation on the balance sheet, while simultaneously taking into account the receipt, issuance and write-off of forms.

Important to remember

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