Strict reporting forms (SRF) are a type of documents that are used to record the status or right to something, confirm the received status, etc. SRF are subject to special accounting, therefore they necessarily contain a set of identification parameters:

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

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

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

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

• receipts (issued instead of a cash register receipt when making payments to the public for services rendered);
• tickets and passes for entertainment events;
• work books and inserts for them;
• certificates;
• military tickets;
• medical books;
• birth certificates;
• certificates of incapacity for work;
• health resort vouchers;
• certificates, diplomas;
• securities;
• fuel cards, etc.

Strict reporting forms are most actively used in medical and educational institutions. However, documents such as work books or certificates of incapacity for work are required in institutions of any industry. This means that the accountant must have a full range of knowledge about the circulation, accounting and storage of financial statements. 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 regulatory legal acts (RLA) that regulate the accounting of strict reporting forms in budgetary institutions are several instructions:

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

In addition, it is necessary to know industry regulations that regulate the structure of specific forms, the rules for filling them out, recording and storing them. So, if the form of a school certificate is approved by a government agency (order of the Ministry of Education and Science of Russia “On approval of samples and descriptions of certificates of basic general and secondary general education and applications to them”), it should be used. Similar orders apply to documents of higher education, work records, certificates of incapacity for work and other BSO.

Where to get strict reporting forms

Budgetary institutions must provide themselves with the necessary strict reporting forms on their own. As mentioned above, if the required BSO form is approved by a government agency, only that can be used. 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 purchasing forms must rely 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 ones - 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 payments and (or) payments using payment cards without the use of cash register equipment (resolution of the Government of the Russian Federation), automated systems can be used to form a BSO. You can only print using the typographic method. However, it must be taken into account that a huge number of requirements are imposed on the automated system: protection from unauthorized access, the ability to save a unique number and series of the form, etc. Therefore, state (municipal) institutions often prefer to purchase ready-made documents.

The costs associated with the production and/or purchase of forms must be attributed by the accountant to subarticle 226 “Other work, services” of KOSGU.

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

How and where to store BSO

One of the necessary steps at the initial stage of working with BSO is to assign responsibility. The manager, by his order, forms a special commission whose responsibilities include monitoring the circulation of forms. An agreement on full individual financial responsibility is concluded with each member of the commission. The form of the agreement is standard, it is approved by a resolution of the Russian Ministry of Labor.

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 premises. Containment conditions must exclude the possibility of unauthorized access to documentation by unauthorized persons.

There are special rules for certain types of forms. For example, to record “sick leave”, instructions have been developed on the procedure for providing sick leave forms, recording and storing them (order of the Federal Social Insurance Fund of Russia and the Ministry of Health of Russia). And the accounting and storage of work books and their inserts are regulated by the rules for maintaining and storing work books, producing work book forms and providing them to the employer (RF Government Decree).

The institution must keep copies/spoofs 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 mentioned above for the use of charts of accounts, manufactured or purchased forms must be reflected in the accounting records. They are not inventories, therefore accounting is carried out using off-balance sheet account 03 “Strict reporting forms”. 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 subaccounts 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 in accounts payable for settlements for other works and services.” At the same time, their receipt should be reflected in the debit of off-balance sheet account 03 “Strict reporting forms”. The basis for accounting are the supplier’s documents - invoices or certificates of work performed. The double entry method is not used in this case: only the facts of receipt of forms or their disposal are recorded.

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

The institution is required to keep a journal for other transactions (form 0504071) in account 03 “Strict reporting forms”. The journal is filed together with primary documents indicating the movement of the BSO.

In addition, for each type of forms a separate book of strict reporting forms is maintained (form 0504045). It indicates the date of receipt or issue of forms, their quantity 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 detected defects, such forms cannot simply be thrown away.

Monitoring of the state of the BSO is carried out during an inventory, during which it is necessary to check the presence and safety of copies/spoofs of forms, the absence of defects, corrections, the correspondence of the amounts in copies/spinners to the data of statements or cash reports, etc. Based on the results of the inventory, a statement of discrepancies is generated (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 the write-off of 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, and the date. In addition, you should indicate the numbers of the documents being written off, their series and reasons for writing off. After this, strict reporting forms 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 paying through the cash register, the consumer was given a receipt. These transactions will be reflected in the following entries:

Example 2.

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

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, supplements to them 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).

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

Accounting for diplomas and certificates: arrival

At the end of the school year, educational institutions independently purchase the necessary forms. Capitalize them according to the documents of the suppliers (manufacturers). Pay the expenses according to KVR 244. In accounting, reflect the expenses according to subarticle 226 of KOSGU. Diploma and certificate forms are usually classified as strict reporting forms. Let me remind you that the institution develops a list of such forms independently and approves it as part of its accounting policy. And the strict reporting forms themselves take into account on off-balance sheet account 03 in the conditional valuation one form - 1 ruble. or at the cost of acquisition.

Example 1:

The secondary school entered into an agreement for the supply of certificate forms.

The number of certificates of basic general education is 60, of which five are 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 accounting records:

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

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

The cashier, as a financially responsible person, deposited the forms into the institution's cash desk.

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

Recording of diplomas and certificates, storage and disposal

Strict reporting forms are stored either in a special storage room in metal boxes or in fireproof safes under lock and key.

Register the transfer of forms to the official who will fill them out and issue education documents to graduates as an internal transfer.

Example 2:

The deputy director received forms for issuing certificates of basic general education.

53 certificates were issued from the institution's cash desk upon request-invoice.

The accountant prepared the following entries:

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

CREDIT 03
53 rub.
- the issuance of certificates from the cash desk is reflected.

When the time comes to fill out the forms and issue documents to graduates, reflect the disposal at the previously accepted cost. Do this on the basis of the write-off act (f. 0504816). Use it to write off the damaged forms.

Example 3:

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

While filling out the documents, the head teacher ruined one form. Another form remained unclaimed. The head teacher returned it to the institution's cash desk.

The accountant indicated in the accounting:

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

CREDIT 03
1 rub.
- the damaged certificate was written off*;

* The financially responsible person is the head teacher.

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

He reflected the last operation in the form book:

Sample. Act on writing off diplomas and certificates

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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.

V. R. Zakharyin, expert on budget accounting and taxation, Ph.D. n.

Registration and delivery

According to paragraph 338 of Instruction No. 157n, account analytics 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 the off-balance sheet account 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 the account 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”.