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How to write off school certificates. Registration of certificates of complete general secondary education

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22.12.2023

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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 issued certificate forms, 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.

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

Issue rules

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

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

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

Accounting of forms is kept on the balance sheet (unless the manager of budget funds has established a different procedure).

Reflected in accounting

In accordance with the Instructions for the application of the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 21, 2012 No. 171n, expenses for the purchase of strict reporting forms are allocated to the sub-item with code KOSGU 226 “Other work, services”.

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

Admission

Expenses are written off immediately at the time of accrual of debt for payment of purchased certificate forms.

The educational institution's acceptance of the relevant obligations and their subsequent payment are documented in the following entries:

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

Registration and issuance

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

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

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

Write-off

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

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

New accounting procedure

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

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

Important to remember

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

Of course, recording certificates of complete general secondary education and the procedure for its organization will be of interest to heads of educational institutions and specialists managing the field of education and local government bodies. However, these questions are also of interest to a large contingent of employees of general education institutions, whose job responsibilities include filling out certificate forms for complete general secondary education. They also maintain books of registration of issued certificates, their annexes and duplicates. Probably, parents of students and graduates themselves may find this topic interesting. In this article we will talk about the procedure for recording such documents.

Document regulating the registration 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 strict reporting forms, and are taken into account in a special register. It is strictly prohibited to transfer forms purchased by an educational institution to other organizations.

Book for issuing certificates, annexes and duplicates

Records of all issued certificates and their annexes, as well as duplicate documents, are kept in a special book for registering issued educational documents. It should be noted that the registration book at an educational institution is maintained separately for each level of general education. It contains the following information:

  • account number (in order);
  • last name, first name, patronymic (if any) of the graduate;
  • if the certificate (duplicate) was delivered by , 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 academic subjects and the final grades received by the graduate;
  • date and number of the institution’s order to issue a certificate (a duplicate or annex to it);
  • signature of the 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 attachments to the certificate are issued, the registration number of the record and the date of issue of the original are noted, as well as the numbering of the original form (). In this case, a note about the issuance of a duplicate is also made opposite the account number of the original issuance record.

If errors are made when filling out an education document or an appendix to it in the year a graduate graduates from an educational institution, then a new form (or appendix) issued to replace the damaged one is recorded in the registration book under the new account number. Opposite the account of the damaged document, a note is made “canceled, damaged, new issued” and the account number of the certificate that was issued to replace the damaged one is indicated.

How the lists of graduates and the registration book are certified

The list of graduates of the current academic year is entered into the registration book in alphabetical order separately for each class (while maintaining continuous numbering), the form numbers are written 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 is certified by 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 with the seal of the educational institution with reference to the account number. The sheets of the registration book are numbered, the entire book must be laced and sealed indicating 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.

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 with changes made:
(Rossiyskaya Gazeta, 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” (Collected Legislation of the Russian Federation, 2012, N 53, Art. 7598; 2013, N 19, Art. 2326; N 23, art. 2878; N 27, art. 3462; science of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 3, 2013 N 466 (Collection of Legislation of the Russian Federation, 2013, N 23, Art. 2923; N 33, Art. 4386; N 37, Art. 4702; 2014, N 2, Art. 126; No. 6, Art. 582),

I order:

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

2. Recognize as 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-issued documents on basic general and secondary (complete) general education, filling out, storing and recording the relevant document forms” (registered by the Ministry Justice of the Russian Federation 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 - the Procedure) establishes the requirements for filling out and recording certificates of basic general and secondary general education (hereinafter - certificates) and their duplicates, as well as the rules issuance of certificates and their duplicates.

2. Certificates are issued by organizations carrying out educational activities according to the accredited educational programs of basic general and secondary general education they implement.

II. Filling out certificate forms and attachments to them

3. The title forms of the certificate and its annexes (hereinafter referred to as the forms) are filled out in Russian using printed electronic computer devices in Times New Roman font, black, size 11p (unless otherwise specified in the relevant paragraphs of this Procedure) with 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 prepared in a foreign language in the manner established 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 title certificate form:

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 day (in Arabic numerals), month (in words in the genitive case) and year (four-digit number in Arabic in numbers, the word "year").

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

a) after the line containing the inscription “This certificate certifies that”, centered:

on a separate line (if necessary - in several lines) - the surname of the graduate (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 last name, first 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 “in” - the year of graduation of the organization carrying out educational activities (a 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 carrying out educational activities (in the accusative case) that issued the certificate, in accordance with its charter , for foreign institutions of the Ministry of Foreign Affairs of the Russian Federation that have in their structure a specialized structural educational unit - the full official name of such unit (in the accusative case), indicated in the regulations on it, for educational organizations created in the penal system - the name of such institution (in the accusative case) that issued the certificate, without indicating that this educational organization belongs to the penal 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 dated 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 a populated area, municipality, 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, hamlet), district, region (republic, region), then the name of the locality 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 carrying out educational activities”, on a separate line - the signature of the head of the organization carrying out 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 referred to as the application form):

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

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) - last name;

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 graduate’s date of birth indicating the day (in Arabic numerals), month (in words in the genitive case) and year (a four-digit number in Arabic numerals, the word “year”).

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 aligned to the left (font size can be reduced to no more than 9p) - the names of educational courses, subjects, disciplines studied by the graduate in less than 64 hours in two academic year, including within the framework of paid additional educational services provided by the organization carrying out educational activities.

The names of educational courses, subjects, disciplines are written on separate lines with a capital letter, without serial numbering, in the nominative case.

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

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 "year" );

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. On the left and right sides of the reverse side of the application form, information about the results of the graduate’s mastery of the educational program of the appropriate level is indicated:

a) in the column “Name of academic subjects” on separate lines aligned to the left - the names of academic 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 academic subjects are written with a capital letter, without serial numbering, in the nominative case with the following permissible abbreviations and abbreviations:

Computer Science and ICT - Computer Science;

Physical culture - Physical education;

World artistic culture - MHC;

Fine arts - Fine Arts;

Fundamentals of life safety - life safety.

The specification “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 academic subjects “Native language”, “Native literature”, “Foreign language”, “Second foreign language” are specified by an entry (in brackets) indicating which native or foreign language the graduate studied. In this case, it is allowed to abbreviate the word in accordance with the rules of Russian spelling (English - (English), French - (French); if necessary, the entry can be moved to the 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 grade” on separate lines corresponding to the academic subjects indicated in the column “Name of academic subjects”, aligned to the left - the final grades of the graduate:

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

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

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

Final grades for 9th grade in Russian language, mathematics and two academic subjects taken at the student’s discretion are determined as the arithmetic average of the graduate’s annual and examination grades and are included in the certificate as integers 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.

Final grades for 9th grade in other academic subjects are based on the graduate's annual grade for 9th grade.

Final grades for grade 11 are determined as the arithmetic average of the student’s semi-annual and annual grades for each year of study in the educational program of secondary general education and are entered into 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 forms of family education, self-education, or who have studied in an educational program that does not have state accreditation, who have passed the state final certification externally in an organization engaged in educational activities that implements educational programs of basic general and secondary education that have state accreditation general education and who have received satisfactory results, the marks they received 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 included in the certificate.

The final marks are written in Arabic numerals and words in brackets. In this case, it is possible to shorten the word in accordance with the rules of Russian spelling (satisfactory - udovl.).

Entries “passed” and “not studied” are not allowed. A “Z” is placed on empty lines of the application.

6. The form of education is not indicated in the certificates and annexes to them.

7. Signatures of the head of the organization carrying out educational activities are affixed with ink, paste or ink in black, blue or purple.

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

Signing documents using a facsimile signature is not permitted.

The certificate and its annex 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, the symbol “/” (slash) is indicated before the inscription “Manager”.

8. Completed forms are certified by the seal of the organization carrying out educational activities. The seal is affixed to the space provided for it. The seal impression must be clear, distinct and easy to read.

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

Forms filled out with errors or having other defects introduced during filling out are considered damaged when filled out and must be replaced. Forms damaged during completion are destroyed in accordance with the established procedure.

III. Filling out duplicates of certificates and annexes to them

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

11. When filling out duplicates, the word “DUPLICATE” is indicated on the title forms of the certificate and its annex on the right in the upper corner.

12. In the duplicate 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 from which the graduate graduated are indicated.
(Clause 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 has lost the document. If it is impossible to fill out a duplicate of the attachment to the certificate, a duplicate of the certificate is issued without an attachment to it.

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

IV. Accounting for certificate forms and attachments to them

15. The forms are stored in the organization carrying out educational activities as strict reporting documents and are recorded in a special register.

16. Transfer of forms purchased by an organization carrying out educational activities to other organizations carrying out educational activities is not permitted.

17. To record issued certificates, annexes to them, duplicates of certificates and duplicates of attachments to certificates, an organization carrying out educational activities maintains a book of registration of issued educational documents (hereinafter referred to as the registration book).

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:

account number (in order);

last name, first name, patronymic (if any) of the graduate; in the case of receiving a certificate (a duplicate of a certificate, a duplicate of an appendix to a 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 certificate form (certificate duplicate form);

names of academic subjects and final grades of the graduate in them;

date and number of the order to issue the certificate (duplicate of the certificate, duplicate of the appendix to the certificate);

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

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 annex to the certificate).

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

If errors are detected when filling out a certificate or one of the applications, in the year the graduate graduates from an organization engaged in educational activities, the issuance of a new certificate or application to replace the damaged one is recorded in the registration book with a new account number. In this case, opposite the previously made account, a note is made “damaged, canceled, new certificate issued” indicating the account number of the certificate issued to replace the damaged one.

19. In the registration book, the list of graduates of the current academic year is entered in alphabetical order separately for each class (with continuous numbering), form numbers - 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 certificate, a duplicate of the appendix to the certificate is certified by the signature of the head of the organization carrying out educational activities that issued the certificate, and is sealed with the seal of 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 with the seal of 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 its supplement are issued to persons who have completed training in educational programs of basic general education and have successfully passed the state final certification (who have scored the minimum number of primary points in the subjects taken, determined by the executive body of the constituent entity of the Russian Federation exercising public administration in the field of education, the founder, a foreign institution of the Ministry of Foreign Affairs of the Russian Federation, which has in its structure specialized structural educational units (hereinafter referred to as the foreign institution).

A certificate of basic general education with honors and its supplement are issued to graduates of the 9th grade who have completed training in educational programs of basic general education, have successfully passed the state final certification (who have scored the minimum number of primary points in the subjects taken, determined by the executive body of the constituent entity of the Russian Federation carrying out public administration in the field of education, founder, foreign institution, without taking into account the results obtained during the repeated state final certification), and having final grades “excellent” in all academic subjects of the curriculum studied at the level of basic general education.

A certificate of secondary general education and its supplement 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 have scored in compulsory academic subjects when passing the Unified State Exam (hereinafter referred to as the Unified State Exam) (with the exception of the Unified State Exam in basic level mathematics ) the number of points is not lower than the minimum determined by Rosobrnadzor, and when passing the state final exam (hereinafter referred to as the GVE) and the Unified State Exam in basic level mathematics, those who received marks not lower than satisfactory (3 points).

________________

Subclause 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 its supplement are issued to graduates of the 11th (12th) grade who have completed their studies in educational programs of secondary general education, who have final grades “excellent” in all academic subjects of the curriculum studied at the level of secondary general education, who have successfully completed state final certification (without taking into account the results obtained during the repeated state final certification) and who scored:

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

if a graduate of grade 11 (12) passes the state final certification in the form of State Examination - 5 points in compulsory academic subjects;

in the case of a graduate choosing various forms of passing the state final certification (Unified State Examination and State Examination) - 5 points in the compulsory educational subject passed in the form of State State Examination and Unified State Examination in basic level mathematics, as well as at least 70 points in the compulsory educational subject passed in the form of the Unified State Examination.
(Clause as amended, put into effect on January 27, 2019 by order of the Ministry of Education of Russia dated December 17, 2018 N 315.

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

Certificates and attachments 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 replacement of a lost (damaged) certificate and (or) annex to the certificate;

in return for a certificate and (or) annex to the certificate containing errors discovered by the graduate after receiving it;

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

24. In the event of loss (damage) of only the certificate or if errors are detected in it after its receipt by the graduate, a duplicate of the certificate and a duplicate of the appendix to it are issued, while the surviving original of the appendix to the certificate is confiscated and destroyed in the prescribed manner.

In the event of loss (damage) of only the attachment to the certificate, or if errors are found in it after its receipt by the graduate, a duplicate of the attachment to the certificate is issued in return, on which the numbering of the form of the surviving certificate is affixed.

25. A certificate (duplicate of a certificate) is issued to a graduate of an organization carrying out educational activities, personally or to another person upon presentation of an identification document and a power of attorney issued in accordance with the established procedure, issued to the specified person by the graduate, or, at the request of the graduate, is sent to his address through postal operators public communications by registered mail with return receipt requested. The power of attorney and (or) application for which the certificate (duplicate of the certificate) was issued (sent) is stored in the graduate’s personal file.

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 from 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 an attachment to a certificate - outlining the circumstances of the loss of the certificate or annex to a certificate, as well as attaching a document confirming the fact of loss (certificate from internal affairs bodies, fire brigade, advertisements in a newspaper and others);

if the certificate and (or) annex to the certificate are damaged, if an error is detected when filling out - outlining the circumstances and nature of the damage that preclude the possibility of further use or indicating the errors made, with the damaged (damaged) certificate and (or) annex to the certificate attached, which are subject to destruction in the prescribed manner;

when changing the surname (first name, patronymic) of the graduate - with attached copies of documents confirming the change in the surname (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 annex to it is made by the organization carrying out educational activities within one month from the date of submission of the written application.

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

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

In case 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 legal 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 the organization carrying out educational activities, determined by the executive body of the constituent entity of the Russian Federation exercising public administration in the field of education, or by the local government body exercising management in the field of education. entities under the jurisdiction of the specified organization, in accordance with this Procedure.

29. Duplicates of the certificate and its attachments are drawn up on the forms of the certificate and its attachments 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, samples of which are independently established by the organization carrying out educational activities, cannot be exchanged for certificates, samples of which are established by the Ministry of Education and Science of the Russian Federation.
________________
Part 4 of Article 60 of the Federal Law of December 29, 2012 N 273-FZ “On Education in the Russian Federation” (Collection of 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, no. 562, art. 566).

VI. Filling out and issuing 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 within 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 Ministry of Education and Science of Russia dated 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 who did not receive educational documents, 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 training in educational programs established in Ukraine, and are recognized as accepted for training in the relevant educational programs in accordance with paragraph 3 of part 1 Article 3 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 entities within the Russian Federation - the Republic of Crimea and the federal city of Sevastopol and on the introduction amendments to the Federal Law "On Education in the Russian Federation";
_______________
Rossiyskaya gazeta, 2014, N 101.

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

32. Persons specified in subparagraph “a” of paragraph 31 of this Procedure are issued certificates:

those who have 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;

those who have 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 the persons specified in subparagraph "a" of paragraph 31 of this Procedure by educational organizations authorized to issue them by the federal executive body exercising the functions of developing state policy and legal regulation in the field of education:
_______________
Part 6 of Article 5 of the Federal Law of May 5, 2014 N 84-FZ "On the peculiarities of 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 entities 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. Persons specified in subparagraphs “b” and “c” of paragraph 31 are issued the certificates specified in paragraph 21 of this Procedure, in accordance with paragraph 22 of this Procedure.

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

35. Information about the studied courses, subjects, disciplines in terms of training in educational programs established in Ukraine is indicated in the application forms to certificates issued to the 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 received during the period of study in Ukraine (including during state certification) are transferred to a five-point grading system.

37. If there is no information in the document on training or the document on passing state certification in Ukraine, the corresponding information in the application form to the certificate is not filled in indicating the symbol “-”.

38. A certificate of basic general education with honors, a certificate of secondary general education with honors are issued in accordance with paragraph 21 of this Procedure. In the absence of information about the annual grades received in an organization carrying out educational activities in Ukraine, a certificate of basic general education with honors and 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, 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 out duplicates issued to the persons specified in paragraph 31 of this Procedure.



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

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

Registration and issuance

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”.