Act for the destruction of bso sample. The act of writing off forms of strict reporting. Is this form required?
Question-answer on the topic
I need a sample regulation on the commission for writing off a certificate, how to draw it up, what should be there, if possible, urgently, thank you
The commission must check all used and damaged forms, their number and, based on the work done, draw up an act of write-off and destruction.
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Encyclopedia of personnel orders from the Kadra System.
The form of the BSO write-off act is developed directly in the institution. Assign a number to the act, indicate the financially responsible person, indicate the name of the organization. Start the text of the act by listing the members of the commission, indicating their names and surnames, their positions. Next, draw up a table, in the first column of which indicate the number of the form, in the second - the reason for the destruction, and in the third - the date of write-off. Indicate in numbers and words the number of forms to be destroyed, collect the signatures of all members of the commission, decipher these signatures, put a date at the end of the act.
Sample Regulation
Regulations on the commission for writing off strict reporting forms
An expert shares important information about personnel orders in the material at the link.
Composition and working procedure of the Commission
- This Regulation determines the procedure for the work of the current commission for the acceptance, transfer and write-off of strict reporting forms (hereinafter referred to as the Commission).
- In its activities, the Commission is guided by the orders of …………….
- The Commission performs the following functions:
- 2.1.1. upon acceptance of strict reporting forms, performs a full check of the compliance of the actual quantity, series and numbers according to the data specified in the accompanying documents (waybills, receipts, etc.);
- checks the availability of forms of strict accountability to be destroyed;
- establishes specific reasons (corrupted during filling or other cases) for writing off damaged forms of strict accountability;
- gives a conclusion confirming the destruction of the damaged forms of strict accountability;
- exercises control over the destruction of damaged forms of strict accountability (forms of strict accountability are destroyed in the presence of members of the Commission);
- ensures the execution of documents necessary for the approval of the write-off of strict reporting forms.
- 3.1. The commission consists of a chairman, a secretary and members of the commission.
- 3.2. Persons included in the composition of the Commission shall personally participate in its work without the right to substitute.
- 3.7. The decision of the Commission is documented in a protocol signed by the chairman, secretary and members of the Commission who took part in the meeting.
- 3.8. Commission meetings are held as needed.
Details in the materials of the System Personnel:
1. Answer: How to write off a damaged work book form
Write off the damaged forms of work books and inserts to them, draw up an act on the write-off of strict reporting forms. Standard form such an act is not provided for commercial organizations, therefore they can draw up an act in any form or in the form No. 0504816 (Guidelines approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, clause 337 of the Instruction to the Unified Chart of Accounts No. 157n).
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1. Will it be correct to write off strict reporting forms (hereinafter referred to as BSO) of the old sample (certificates of the main general education, high school diplomas vocational education, diplomas of primary vocational education) by issuing an act for write-off, attaching cut-out numbers pasted on separate sheets of paper, prescribing this write-off procedure in the accounting policy of the institution (is it a mistake if we have already done so), or is it enough to prove the destruction of the BSO of the act on write-offs without attaching the cut out numbers of the above forms?
Order of the Ministry of Education and Science of Russia dated February 28, 2011 No. 224 “On Approval of the Procedure for Issuing State Documents on Basic General and Secondary (Complete) General Education, Filling, Keeping and Recording the Relevant Forms of Documents” (it is referred to in the Article of the journal) became invalid on March 18. 2014
On March 18, 2014, the Order of the Ministry of Education and Science of Russia dated February 14, 2014 No. 115 “On approval of the Procedure for filling out, recording and issuing certificates of basic general and secondary general education and their duplicates” came into force, in which the procedure for writing off certificates is not specified.
Therefore, it will be correct to write off certificates, according to Order No. 115.
You can write off certificates in the following order:
The commission draws up an act in two copies.
The act indicates the number (in number and in words) and the numbers of the forms of certificates and applications to be destroyed (a sample is attached).
The numbers of the damaged titles of the certificates are cut out and pasted on a separate sheet of paper, which is attached to the first copy of the act (sample is attached).
The first copy of the act with the application is submitted to the Department of Education, the second copy remains in the educational institution.
A sample of the act of writing off spoiled certificates:
for writing off forms of documents on education
The commission consisting of: the chairman of the full name, the director of the MBOU secondary school No. 00, the members of the commission: full name, position, full name, position, drew up this act on the destruction of forms of education documents that were damaged during filling.
1. Certificates of basic general education 4 (four) pieces:
66 BV 0061913 in the name of ...., 66 BV 0029822, 66 BV 0032242, 66 BV 0032243. (indicate the reason for damage)
2. Certificates of secondary (complete) general education without distinction 2 (two) pieces: 66 AB No. 7094064 in the name of ..., 66 AB No. 8155082 (indicate the reason for damage).
3. Appendix to the certificate of secondary (complete) general education 4 (four) pieces (indicate the reason for the damage).
Appendix: Numbers of spoiled titles of certificates for 1 sheet. in 1 copy.
Chairman of the commission Full name
to the Act on the write-off of damaged
forms of documents on education
Numbers of damaged certificate forms
Certificates of basic general education
Certificates of secondary (complete) general education
n\nSeries, Form No. Year of manufactureConfirmation of the destruction of documents
Chairman of the commission Full name
The correctness of the entries made in the act with the accounting data was verified by the full name, director. Forms of documents before destruction with the records in the act were verified and completely destroyed by burning.
An approximate form of an order on the creation of a permanent commission for the acceptance, transfer and write-off of strict reporting forms (prepared by the experts of the Garant company)
Order
on the establishment of a permanent commission
on acceptance, transfer and write-off of strict reporting forms
[place of issue of the order]
[ day month Year ]
In order to ensure the acceptance, transfer and timely deregistration and destruction of damaged forms of strict accountability in [name of organization], I order:
1. Create a permanent commission for the acceptance, transfer and write-off of forms of strict accountability (hereinafter referred to as the commission).
2. Approve the following composition of the commission:
- [surname, initials, position of the employee];
- [surname, initials, position of the employee].
3. Appoint [last name, initials, position of the employee] as the chairman of the commission.
4. I reserve control over the execution of this order.
Head of the organization [signature, initials, surname]
Familiarized with the order:
[position, signature, initials, surname]
[ day month Year ]
An approximate form of an order on the creation of a permanent commission for the acceptance, transfer and write-off of forms of strict accountability
Developed by: Garant Company, October 2015
The current version of the document you are interested in is available only in the commercial version of the GARANT system. You can purchase a document for 54 rubles or get full access to the GARANT system for free for 3 days.
If you are a user of the online version of the GARANT system, you can open this document right now or request hotline in system.
The responsible person lost the forms of strict accountability - receipts in the form 0504510. How in this situation to write off forms of strict accountability, with what documents to issue a write-off?
After considering the issue, we came to the following conclusion:
Forms of strict reporting - receipts in the form 0504510 can be written off based on the results of the inventory with the execution of the Inventory (collation sheet) of strict reporting forms and monetary documents (f. 0504086), Statement of discrepancies based on the results of the inventory (f. 0504092), reflecting the presence of a shortage. The disposal of strict reporting forms is reflected on the basis of the Act on the write-off of strict reporting forms (f. 0504816).
Rationale for the conclusion:
Acceptance at the cash desk of cash from individuals is carried out by the institution according to strict reporting forms approved in the manner prescribed by law Russian Federation- according to Receipts (f. 0504510) (clause 167 of the Instruction approved by order of the Ministry of Finance of Russia dated 01.12.2010 N 157n (hereinafter - Instruction N 157n), Methodological instructions - Appendix N 5 to the order of the Ministry of Finance of Russia dated 30.03.2015 N 52n, further - Order N 52n).
According to clause 337 of Instruction N 157n, strict reporting forms are accounted for on account 03 “Strict reporting forms”. When organizing accounting for strict reporting forms, on the basis of which cash is accepted at the cash desk of an institution, one should be guided by the Regulations on the implementation of cash cash settlements. approved by Decree of the Government of the Russian Federation of May 6, 2008 N 359 (hereinafter - Regulation N 359) (see also letters of the Ministry of Finance of Russia of December 1, 2015 N 02-01-09 / 69842, of January 14, 2016 N 03-01-15 / 570).
In accordance with paragraph 14 of Regulation N 359, the head of the organization concludes with the employee who is entrusted with receiving, storing, accounting and issuing document forms, as well as accepting cash from the population in accordance with the documents, an agreement on liability in accordance with the legislation of the Russian Federation.
Forms of documents are stored in metal cabinets, safes and (or) specially equipped rooms in conditions that exclude their damage and theft. At the end of the working day, the place of storage of forms of documents is sealed or sealed (clause 16 of Regulation N 359).
Regulation N 359 does not contain provisions on the liability of a financially responsible person for the loss of forms of strict accountability - receipts (f. 0504510). At the same time, the employee who caused damage to the employer must compensate him (Article 238 of the Labor Code of the Russian Federation). Before making a decision on compensation for damages by specific employees, the employer is obliged to conduct an audit to determine the amount of damage caused and the reasons for its occurrence. To conduct such an inspection, the employer has the right to create a commission with the participation of relevant specialists. Requesting a written explanation from the employee to establish the cause of the damage is mandatory. In case of refusal or evasion of the employee from providing the specified explanation, an appropriate act is drawn up (Article 247 of the Labor Code of the Russian Federation). The amount of damage is determined on the basis of market prices in force in a particular area on the day the damage was caused, but not lower than the value of the property according to accounting(Article 246 of the Labor Code of the Russian Federation).
The fact of the loss of strict reporting forms can be identified based on the results of the inventory, which is carried out within the time frame for the inventory of cash in cash (clause 17 of Regulation N 359, clause 332 of Instruction N 157n). If the loss of forms became known earlier, the institution should conduct an unscheduled inventory, which will confirm the ratio of the actual quantitative availability of receipt forms with their availability according to accounting data.
The procedure for the inventory of funds, monetary documents and forms of documents of strict accountability is established in paragraphs. 3.39-3.43 of the Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of Russia dated 13.06.1995 N 49 (hereinafter - Instructions N 49). In accordance with clause 3.41 of Instructions N 49, the actual availability of strict reporting forms is checked by type of forms, taking into account the initial and ending numbers of certain forms, as well as for each storage location and financially responsible persons.
To reflect the results of the inventory of forms of strict reporting documents and identify quantitative discrepancies with accounting data, the Inventory list (collation sheet) of strict reporting forms and monetary documents (f. 0504086) is used. Identified discrepancies are reflected in the Statement of discrepancies based on the results of the inventory (f. 0504092).
Disposal of strict reporting forms, including in connection with the detection of damage, theft, shortage, is carried out on the basis of the Act (Acceptance and transfer certificate, Write-off Act) at the cost at which strict reporting forms were previously taken into account (paragraph 337 of Instruction N 157n ). According to the Methodological Instructions (Appendix N 5 to Order N 52n), to formalize the decision of the institution's commission on the receipt and disposal of assets to write off strict reporting forms, the Act on writing off strict reporting forms (form 0504816) * (1) is applied. This Act indicates the number, series of the strict reporting form and the reason for its cancellation. The write-off act (f. 0504816) is signed by the members of the commission and approved by the head of the institution.
In view of the foregoing, strict reporting forms - receipts in the form 0504510 can be written off based on the results of the inventory with the execution of the inventory list (collation sheet) of strict reporting forms and monetary documents (f. 0504086), the statement of discrepancies based on the results of the inventory (f. 0504092), reflecting the presence of a shortage. Disposal of strict reporting forms is reflected on the basis of the approved Act on the write-off of strict reporting forms (f. 0504816).
In the accounting of a budgetary institution, the fact of writing off strict reporting forms due to their loss can be reflected by reducing the off-balance account 03 “Strict reporting forms”.
Prepared answer:
Legal Consulting Service Expert GARANT
Kireeva Anna
Response quality control:
Reviewer of the Legal Consulting Service GARANT
Sukhoverkhova Antonina
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
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*(1) See an example of filling out the Act on the write-off of strict reporting forms (prepared by the experts of the Garant company).
On the submission of information on the use of forms of state documents on education in the 2013/2014 academic year
Heads of municipal
educational authorities
The Ministry of Education and Science of the Republic of Dagestan recalls the deadlines for submitting and the form for compiling information on the use of forms of state documents on education in the 2013/2014 academic year.
Educational organizations submit information on the use of forms of state documents on education to municipal education authorities before October 1, 2014.
Education authorities submit this information to the Ministry of Education and Science of the Republic of Dagestan no later than November 30, 2014 (as of October 1, 2014).
Information on the use of forms of state documents on education is compiled for each level of general education and for each type of document separately according to the attached form and submitted to the Ministry of Education and Science of the Republic of Dagestan on paper and electronic media in Excel 97-2003 format.
According to paragraph 9 of the “Procedure for filling out, recording and issuing certificates of basic general and secondary general education and their duplicates”, approved by order of the Ministry of Education and Science of Russia dated February 14, 2014 No. 115, forms of certificates and applications filled out with errors or having various defects, made at the time of filling out, are considered damaged when filling out and are subject to replacement. Forms damaged during filling are destroyed in the prescribed manner. The destruction of damaged forms is carried out by an act on writing off strict reporting forms, approved by order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n. (OKUD - 0504816) (attached).
General educational organizations submit damaged certificates, applications and hard covers to them to the municipal education authorities, where these forms are written off and destroyed by the act of writing off forms of strict accountability by decision of the commission chaired by the head. The commission draws up an act in two copies. The numbers of the damaged titles of the certificates are cut out and pasted on a separate sheet of paper, which is attached to the first copy of the act. The first copy of the act with the application is submitted to the Ministry of Education and Science of the Republic of Dagestan, the second copy remains in the municipal education authority. Hard covers from spoiled certificate forms are submitted to the Ministry of Education and Science of the Republic of Dagestan along with the act.
General educational organizations until September 1 return to the municipal education authorities the rest of the blank forms of certificates, applications and hard covers to them. Completed certificates not received by graduates in the year of graduation from a general education organization are stored in the organization under the personal control and responsibility of the head until they are required.
The inventory of forms of certificates issued as duplicates is also attached to the report. The inventory indicates the series, numbers and year of issue of the lost forms of certificates, the numbers and number of forms of certificates and annexes to them issued as duplicates (a sample is attached). In cases of loss, theft or damage to forms due to various emergency and man-made situations, municipal education authorities must immediately report in writing to the Ministry of Education and Science of the Republic of Dagestan and attach to the letter an act on writing off strict reporting forms (OKUD - 0504816).
Act on write-off of forms of strict reporting (sample)
The current regulations of domestic norm-setting acts allow the use of BSO forms by local enterprises and entrepreneurs. These forms can be used by business entities in strictly defined cases and with the obligatory observance of mandatory requirements for their receipt and expenditure. One of the elements of accounting procedures is the preparation of an act to write off strict reporting forms. A sample named document is available for review in the text below.
Using BSO instead of cashier's checks
- provision of household services to the population;
- retail sale of periodicals, ice cream, draft drinks, securities and transport tickets;
- release of goods in markets and fairs.
Write-off of BSO
The Government, by Decree N 359 of 06.05.2008, put into effect the Regulation on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers, which provided for two possible methods of manufacturing BSO:
- typographically on paper;
- using specialized systems.
It is important to note that in the case of making forms on paper, some features are provided:
- upon receipt of the BSO;
- to write off damaged forms of strict reporting.
The posting of documents is carried out by the responsible officer, as well as members of the special commission created by the order of the head, and is reflected in the accounting journal of the BSO.
For cases of writing off forms, there is also a separate procedure that provides for some features of its design.
The act of writing off forms of strict reporting
The Government, in the Regulations on the implementation of cash payments, indicated the possibility of destroying damaged or incomplete BSO forms.
At the same time, a prerequisite for the proper write-off of strict reporting forms is their storage for at least 5 years, as well as:
- participation in the procedure for the destruction of BSO members of the commission;
- drawing up an act on the write-off of damaged forms of strict accountability.
It is important to note that domestic system rule-making does not provide for any special requirements when drawing up the described act on the write-off of BSO by commercial organizations.
But the Ministry of Finance of the Russian Federation, by Order of March 30, 2015 N 52n, put into circulation the Act on writing off strict reporting forms, which is mandatory for enterprises public sector.
The official form of the act for writing off strict reporting forms
It should be emphasized that the prescriptions of domestic legislative acts do not contain a ban on the use of the above official form by commercial companies or entrepreneurs.
Each subject of economic relations has the right to resort to the help of a document approved by the Ministry of Finance or to approve its own form, participating in the procedure for writing off strict reporting forms.
An indispensable condition for the correct execution of the described act is the presence of mandatory information in it:
- about the name of the enterprise and its details (organizational form, address, TIN, telephone numbers, management);
- an indication of the financially responsible employee, members of the commission and details of the relevant order;
- a list of forms of strict accountability to be destroyed;
- signatures of all persons participating in the described procedure;
- date of manufacture of the form.
As a conclusion, it is important to note that compliance with the above requirements is an indispensable condition for recognizing the procedure for the destruction of documents as appropriate.
In order to facilitate the process of filling out the described form, at the link below you can familiarize yourself with a sample act for writing off strict reporting forms.
A sample of filling out an act for writing off strict reporting forms
At present, almost all institutions physical culture and sports use in their activities certain forms of strict accountability (BSO). In this article, we will consider how to organize the accounting and storage of BSO in institutions.
General provisions
Forms of strict reporting - a kind of forms (documents) subject to special accounting, each copy of which must have a specific number.
The range of BSOs used by institutions of physical culture and sports is diverse. These are forms of certificates, diplomas, certificates, certificates, receipt books, tickets for entertainment events, subscriptions to visit sports facilities, work books and inserts for them, etc.
The specific types of BSO used by physical culture and sports institutions ultimately depend on the activities in which they should be used.
When using BSO, this point must be taken into account. In the event that the BSO form required by the institution has already been approved by the state agency, it should be applied. For example, institutions that educational activities, when issuing a document on education to students, students must use the forms of forms of documents on education and (or) qualifications approved by:
- Order of the Ministry of Education and Science of the Russian Federation of August 27, 2013 N 989 "On approval of samples and descriptions of certificates of basic general and secondary general education and applications to them";
- Order of the Ministry of Education and Science of the Russian Federation of July 4, 2013 N 531 "On approval of samples and descriptions of a diploma of secondary vocational education and its annex";
- Order of the Ministry of Education and Science of the Russian Federation of October 1, 2013 N 1100 "On approval of samples and descriptions of documents on higher education and on qualifications and applications thereto".
When holding entertainment events, you should use a sample ticket approved by Order of the Ministry of Finance of the Russian Federation dated February 25, 2000 N 20n "On approval of strict reporting forms."
It is necessary to enter information about the labor activity of an employee of physical culture and sports institutions in a work book. Its form and the form of inserts for it were approved by the Decree of the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of September 6, 1973 N 656.
According to clause 167 of Instruction N 157n, cash cash from individuals can be accepted on credit cash orders (f. 0310001) and on receipts (f. 0504510), the forms of which are approved by Order of the Ministry of Finance of the Russian Federation N 173n. When calculating with individuals without the use of cash registers, you must comply with the requirements of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers, approved by Decree of the Government of the Russian Federation of 06.05.2008 N 359 (hereinafter - Regulation N 359). The issued receipt, equivalent to a cash receipt, must contain the following details (clause 3 of Regulation N 359):
- document name, six-digit number and series;
— name and legal form of the institution;
- the location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney);
- TIN of the institution;
- type of service;
- the cost of the service in monetary terms;
- the amount of payment made in cash;
- the date of the calculation and preparation of the document;
- position, surname, name and patronymic of the person responsible for the operation and the correctness of its execution, his personal signature, the seal of the institution;
- other details that characterize the specifics of the service provided and with which the institution has the right to supplement the document.
However, when providing services of physical culture and sports (during sports and entertainment events), if necessary, such details as the amount of payment made in cash and (or) using a payment card, position, surname, name and patronymic of the person responsible for the operation and the correctness of its execution, his personal signature, the seal of the institution (clause 6 of Resolution N 359).
From paragraph 4 of Regulation N 359 it follows that the forms must be made in a typographical way, but they can also be formed using automated systems. At the same time, according to clause 11 of Regulation N 359, in order to simultaneously fill out a document form and issue a document, the following requirements must be met:
– the automated system is protected from unauthorized access, identifies, records and saves all transactions with the document form for at least five years;
- when filling out the form of the document and issuing the document by an automated system, the unique number and series of its form are stored.
According to the financial department, the use of the usual form for the manufacture of personal computer unacceptable (letters of the Ministry of Finance of the Russian Federation of 03.02.2009 N 03-01-15 / 1-43, of 07.11.2008 N 03-01-15 / 11-353).
If there is no form approved by the state body, then it can be developed independently (Information letter of the Ministry of Finance of the Russian Federation dated 08.22.2008).
Provision of SSO institutions
Institutions of physical culture and sports should provide themselves with the BSO they need on their own.
For example, the Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation" does not contain norms that give executive authorities the authority to organize the provision educational organizations forms.
The Letter of the Ministry of Education and Science of the Russian Federation dated September 2, 2013 N AK-1879/06 states that enterprises - manufacturers of document forms are selected educational institutions on one's own. Information about enterprises producing security printing products is available on the website of the Federal Tax Service (www.nalog.ru) in the section "Licenses, permits, registers" at: http://nalog.ru. ru/gosreg_vd/licensing_poligraf/.
State and budgetary institutions purchase BSO in accordance with the requirements federal law dated 05.04.2013 N 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (Letter of the Ministry of Education and Science of the Russian Federation dated 11.11.2013 N NT-1106/08 "On the acquisition (production) of forms of documents on education"), autonomous institutions - in accordance with the requirements of the Federal Law of July 18, 2011 N 223-FZ "On the procurement of goods, works, services by certain types legal entities".
Organization of BSO accounting
Upon acceptance. Acceptance of BSO manufactured by the organization (with which the contract (agreement) is concluded) must be carried out on the basis of accompanying documents.
According to clause 15 of Regulation N 359, BSOs must be accepted by an employee financially responsible for their safety in the presence of a commission appointed by the head of the institution. Acceptance should be made on the day of receipt of the forms of documents. Upon acceptance, the compliance of the actual quantity, series and numbers of forms of documents with the data indicated in the accompanying documents (waybills, receipts, etc.) is checked, and an act of acceptance of forms of strict accountability is drawn up. Since the form of this act is not approved by Order N 173n, the institution should develop an act of acceptance of strict reporting forms on its own, and the head of the institution must approve the named act.
On the basis of Instructions N 65n, contracts for the purchase and manufacture of BSO are paid under sub-article 226 "Other work, services" of KOSGU.
In accounting, the debt to the BSO supplier should be reflected in the following entry:
Paragraph 102 of Instruction N 162n |
Paragraph 128 of Instruction N 174n |
Paragraph 138 of Instruction N 183n |
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0 401 20 226 |
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Instructions for the application of the Chart of Accounts for budgetary accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 N 162n. Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of the Russian Federation of December 16, 2010 N 174n. Instructions for the application of the Chart of Accounts for accounting of autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n. |
At the same time, you need to create an entry on the off-balance account 03 "Forms of strict reporting".
When issuing. Accounting for BSO should be kept in the context of the persons responsible for their storage and (or) issuance, storage locations. In this regard, additional accounts can be opened to the off-balance account 03, for example:
— 03/1 "Forms of strict reporting in the warehouse";
- 03/2 "Forms of strict reporting in the report".
According to paragraph 337 of Instruction N 157n, the movement of BSO within the institution is reflected in the accounting on the basis of the invoice requirement (f. 0315006) by changing the responsible person and (or) storage location. In accounting, this transaction should be reflected as follows:
BSO are taken into account in the conditional assessment of one form - one ruble or at the cost of acquiring forms. The chosen method is fixed in the accounting policy of the institution.
The person financially responsible for recording and storing BSO must keep records of them in the book of accounting for strict reporting forms (f. 0504045) by their names, series and numbers. The sheets in the named book must be numbered, laced and signed by the head and chief accountant (accountant) of the institution, and also sealed (stamped) (clause 13 of Regulation N 359).
A damaged or incorrectly completed BSO is crossed out and attached to the book of accounting for document forms for the day on which it was filled out, but it is not necessary to make entries in this book.
Upon departure. According to clause 337 of Instruction N 157n, retired BSOs, upon their registration (issuance), transfer to another legal entity responsible for their registration (issuance), as well as in connection with the identification of damage, theft, shortage, the decision to write them off (destruction) must write off on the basis of the act on writing off strict reporting forms (f. 0504816) at the cost at which strict reporting forms were previously accepted for accounting. The act of writing off strict reporting forms (f. 0504816) draws up the write-off of damaged BSOs.
The act should contain the composition of the write-off commission, indicate the date and number of the document by which this commission was appointed, and the period for which the write-off is made. Written-off BSOs are listed with their numbers, series and an explanation of the reasons for the write-off. The act must be signed by the members of the commission and approved by the head of the educational institution.
In accounting, the write-off of BSO from the account of materially responsible persons should be reflected in the entry on the credit of the off-balance account 03 "Forms of strict reporting".
When writing off BSOs, properly executed and issued to students, students upon completion of the education process on their receipt of a certain level of education, the data of special books of registration of issued documents on education are taken into account.
When destroyed. The destruction of the damaged BSO should be carried out by:
- incineration. In this case, the basis for burning BSO will be an act of destruction drawn up and signed by the members of the commission and approved by the head of the institution;
- cutting out its number and gluing this number to the write-off act. In this case, the latter will be simultaneously an act for the destruction of forms of strict accountability.
Note! Forms of documents should be stored in metal cabinets, safes and (or) specially equipped rooms in conditions that exclude their damage and theft. At the end of the working day, the place of storage of forms of documents is sealed or sealed (clause 16 of Regulation N 359).
Consider, for example, the procedure for recording transactions for the acquisition, disposal and write-off of BSO.
To conduct sports and entertainment events, the budgetary institution of physical culture and sports entered into an agreement with a specialized organization for the supply of:
- ticket blanks in the amount of 10,000 pcs. in the amount of 15,000 rubles;
- subscription forms in the amount of 100 pcs. in the amount of 200 rubles.
The institution at the expense of funds from income-generating activities made an advance payment of 30% = 4,560 rubles. ((15,000 + 200) rubles x 30%). The personal account of the institution is opened in OFK. The final payment is made upon the delivery of tickets and subscriptions. Tickets and subscriptions in the presence of the commission were accepted for storage by a financially responsible person by sheet counting.
The cost of purchasing forms of tickets and subscriptions are included in direct costs.
The cashier was given 2,000 tickets to visit a sports and entertainment event for sale (of which 1,800 tickets were sold) and 30 subscriptions to visit the pool by individuals (of which 24 were sold, 1 subscription form was damaged).
According to the accounting policy established in the institution, tickets and subscriptions are recorded on an off-balance account at a cost of one form - one ruble.
At the end of the month, an act was drawn up to write off the damaged subscription form and destroy it.
In accounting, these transactions should be reflected as follows:
Amount, rub. |
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Prepayment for the supply of forms of tickets and subscriptions |
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Reflected the institution's debt to the supplier for manufactured tickets and subscriptions |
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Simultaneously |
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Previously credited advance payment |
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The final settlement with the supplier for the delivered forms was made (15 200 - 4 560) rub. |
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Tickets and subscriptions were handed over to the cashier for sale ((2,000 + 30) pieces x 1 rub.) |
Off-balance account 03/1 (MOL warehouse) |
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Written off sold tickets And subscriptions ((1,800 + 24) pieces x 1 rub.) |
Off-balance account 03/2 (cashier) |
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Write-off of a damaged subscription form is reflected on the basis of an approved act |
Off-balance account 03/2 (cashier) |
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Organization of control over the safety of BSO
It is possible to organize control over the safety of BSO by conducting an inventory and control checks.
With the help of carried out in accordance with Guidelines according to the inventory of property and financial obligations, approved by the Order of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49, the inventory should be carried out by calculating the actual presence of BSO and reconciling their balances with the data of the book of accounting forms of strict reporting and accounting. It is also necessary to check the procedure for maintaining the book of accounting forms: the completeness of its filling, the correspondence of the data to the primary documents and the presence of remnants of unused and damaged forms.
The commission appointed by the head of the institution conducts an inventory of the BSO by type of forms, taking into account the initial and final numbers, as well as for each of their storage locations and financially responsible persons. At the same time, the commission draws up an inventory list (collation sheet) of strict reporting forms and monetary documents (f. 0504086).
All inventory lists are signed by the chairman and all members of the inventory commission of the institution.
Compliance with actual data and accounting data can also be checked in the course of control checks carried out at the discretion of management. For these purposes, by order of the accounting policy for the current year, the head of the institution must approve the schedule of internal audits.
In accordance with this schedule, a commission appointed by the head must check the record keeping and compliance with the storage conditions for strict reporting forms from financially responsible persons. The violations revealed during the control checks are reflected in the act for taking prompt measures to eliminate them.
* * *
Let's summarize the above. Institutions of physical culture and sports should provide themselves with the necessary BSO. Forms made independently or in a typographical way must have mandatory details. When using BSO in the activities of an institution, it is necessary to comply with the requirements for their accounting, storage and control.
We use strict reporting forms. How to organize accounting?
When making settlements with individual clients, organizations and individual entrepreneurs can use strict reporting forms. These documents confirm the receipt of funds as payment for goods and services. In order to record their destruction at the end of the storage period, an act is issued on the write-off of strict reporting forms. It has a unified form 0504816 according to OKUD. The law establishes the procedure for issuing this document. At the end of the article, you can download the form to fill out.
The rules for working with accounting forms are regulated by two main documents: Order of the Ministry of Finance No. 52n of 30.03.15 and Decree of the Government of the Russian Federation No. 359 of 09.06.08. Tear-off leaflets are stored for five years. After this period, they are written off, which is fixed by the relevant act.
Form 0504816 according to OKUD includes:
- An indication of the legislative act regulating its use.
- Information about the head of the organization: full name, position, signature with a transcript, seal (if any).
- Name of the act.
- Serial number.
- A field for specifying codes for OKUD and OKPO and the date of signing.
- Name of company.
- Financially responsible person: full name and position held.
- Debit and credit accounts.
- Members of the commission. In a separate line, the full name and position of the chairman are indicated, then the data of the other members.
- The number and date of issue of the order, on the basis of which the BSO is written off.
- Write-off period.
- Table containing information on destroyed papers. It reflects the number and series of the form, the reason for its cancellation and the date of destruction.
- Signatures of members of the commission with transcript.
The act of writing off strict reporting forms according to the model described above includes information about completed and damaged documents. If the sheet was filled out incorrectly, it is stored and destroyed along with the used ones.
Is it possible to replace form 0504816
unified form write-off act is mandatory for state and municipal organizations. At the same time, private enterprises have the right to use a self-developed template. To do this, you need to fix the selected form in the accounting policy of the organization.
Even if the enterprise decides to use a self-developed sample, the procedure for writing off BSO remains unchanged. Authorized employees are guided by the aforementioned Decree No. 359. Document flow occurs according to the following rules:
- copies of the BSO or tear-off roots are kept for five years;
- at the end of the 5-year period and one month after the inventory, the written-off sheets are destroyed;
- disposal of documents is carried out on the basis of the completed form 0504816 of the act on writing off forms of strict accountability.
Recall that the order of storage and destruction does not differ for used and damaged or defective sheets. If a mistake was made when filling out the BSO, it is crossed out and recorded in the Book of Accounts.
Important! Destruction of used documents is carried out on the basis of a write-off certificate after a 5-year storage period and a month after the inventory.
Registration of damaged sheets along with completed ones allows you to observe the chronological order and maintain an orderly workflow. With systematic storage, any form will be available for research throughout the entire 5-year period.
Rules for filling out the act
When filling out the act of writing off strict reporting forms according to the model, information should be entered in a neat, legible handwriting. You can also create a document using software. Field corrections are not allowed.
The write-off procedure consists of the following steps:
- publication by the head of the order on the appointment of the commission;
- filling out the act, entering data on written-off securities;
- performance of accounting operations;
- destruction of written-off sheets.
When filling out the act, there is a commission. Its composition is determined by the order of the head. One of the members acts as chairman. The form has fields for indicating their positions and setting signatures. A reference to the order on the appointment of members of the commission is given in the act itself.
Responsibility for the correct conduct of write-offs rests with the head of the organization. This work can be entrusted to other employees, for example, an accountant or a human resources specialist. An important condition is that such obligations must be recorded in employment contract with an employee.
After filling out and signing by members of the commission, the document is transferred to the accounting department. The department keeps records of debited receipts.
When can I write off BSO
As already mentioned, damaged papers are written off on a par with filled ones. If a mistake was made when entering the data, the sheet is crossed out and noted in the Book of Accounts.
To write off strict reporting forms, two conditions must be met:
- End of the 5-year shelf life of the leaflet.
- Expiration of a month from the date of the last inventory.
All expended copies are kept on site and can be reviewed for a full 5 year period. For the document flow at the enterprise, its head is mainly responsible. If necessary, the duties of organizing, storing and writing off the sheets are entrusted to other responsible employees.
One of the mandatory documents for the formation of legal entities and individual entrepreneurs is the BSO. This document is a paper of strict accountability.
At the same time, it must be used in cases strictly established by the state. At the same time, it is necessary to keep the BSO accounting log, as well as the strict reporting forms themselves for a certain period of time.
After a certain period of time, it will be necessary to write off this document accordingly. This procedure has its own characteristics and nuances.
All of them should be familiar with in advance. This will avoid fines and other complications with legislation and regulatory authorities.
Required Information
Today, almost without exception, enterprises are required to use cash registers - cash registers. These devices are used to generate special checks.
Moreover, both in the case of cash and non-cash payments. But in some cases, such documents can be replaced by special BSO - strict reporting forms.
Such documents are also proof of payment and are pre-printed at the printing house. Subsequently, all the necessary data are entered into them.
At the same time, there are certain standards for compiling and storing. They must be observed. It is important to remember the format of the journal itself.
BSO can be used in the following cases:
It is important to remember about the inadmissibility of using such forms in the following cases:
There are certain rules for writing off strict reporting forms in budget institution as well as commercial.
The most important issues that will need to be considered in advance in order to avoid difficulties with regulatory authorities include:
Basic definitions
There is a fairly extensive regulatory framework governing the use of forms of this type, as well as their write-off, disposal. But for the correct interpretation of all the information reflected in it, it is necessary to understand the meaning of the terms.
The most significant at the moment are the following:
- availability and non-cash payments;
- fiscal mode/memory/data;
- state register of KKM;
- payment terminal / ATM;
- BSO accounting log;
- write-off order, act.
- documentary registration - filling out the act, the formation of orders, a sample filling;
- wire reflection.
- serial number of the act;
- name of the institution;
- financially responsible person;
- individual tax number;
- account debit;
- commission in the composition;
- OKUD form;
- on the right side, special codes must be indicated (OKPO, KPP, account credit);
- persons who are members of a special expert commission are indicated;
- indicate the order by which the appointment itself is carried out;
- indicates the period during which the write-off is carried out.
- strict reporting form - number, series;
- the reason for the write-off;
- date of destruction.
- head of the enterprise;
- other members of the commission (at least 3).
The abbreviation KKM stands for cash register mechanism. This term denotes a large number of a wide variety of equipment. First of all, these are cash registers, ATMs, payment terminals.
ATMs and payment terminals allow you to carry out all kinds of operations to pay for services, goods, as well as the purchase of goods. The main feature is the absence of the need for the presence of the operator.
Possible reasons
The very procedure for writing off forms of this kind is carried out only if certain conditions established by law are observed.
Write-off will need to be carried out in the following cases:
It is important to remember that there is a difference between the procedure for writing off and destroying forms. It is important to remember that debiting is also carried out in case the client refuses the service / product when the document is already filled out.
In this case, in no case should you just throw away the document. It is required to hand over the BSO in a complete set (two copies) or the numbers of the spines. Be sure to match the series and numbers.
It is important to remember that there is a format established by law for both BSO and acts, orders for writing off strict reporting forms.
It is important to adhere to all the rules reflected in the current legislative regulations.
An example of an order to write off an old-style BSO can be found on the Internet or in the tax office. Employees of this institution must necessarily provide the necessary advice.
Legal framework
The process of compiling both the strict reporting forms themselves and the acts for writing them off is reflected in special legislative norms.
In addition to this law, the following NAPs must also be used:
The act itself for writing off damaged forms or the deadline for which has expired differs for commercial and municipal institutions.
For 2018, you must use the format:
In addition to legislative acts, there is also a fairly extensive list various types other auxiliary materials.
Read about strict reporting forms for individual entrepreneurs in 2018 here.
They will answer most of your questions. In the absence of proper experience, it is necessary to turn to additional materials.
The procedure for writing off BSO in the budget
The procedure for writing off strict reporting forms is associated with many different nuances. Various kinds of violations of the format of documents are not allowed.
Supervisory organizations represented by the Federal Tax Service and others pay the closest possible attention to the delivery certificates, accounting journals.
The main questions that are required to be disclosed before proceeding with the operation of writing off strict reporting documents:
Documenting
First of all, it is necessary to pay attention to the documentation. This is especially important in the event of various issues from the regulatory authorities.
For example, if there is any crime, the prosecutor's office checks the BSO, if any, as well as special disposal acts.
Filling out the act
The type of act in question necessarily includes the following components:
After all the indicated elements, it will be necessary to compile a special table. It lists all the documents of strict accountability that will need to be written off.
The table itself includes the following sections:
After the table, signatures with decoding will be affixed without fail. Signatures of the following persons are required:
At the bottom of the act in question, the date of formation of the document is affixed. It is important to remember that it should not be earlier than the expiration date of the strict reporting form.
Formation of orders
Before including a document in a special act, it will be necessary to put down an order.
This document must include the following main sections:
3. The procedure for writing off and destroying forms of strict accountability
3.1. The spines and covers (sheets pasted on the receipt book) of used receipt books and other bound forms that are not attached to cash reports are handed over by financially responsible persons to the accounting service of the organization in a systematic form simultaneously with the presentation of the intake control sheets.
3.2. Copies of checks, receipts, stubs and other documents of strict accountability, confirming the amount of cash accepted, must be stored in the organization (at the entrepreneur) in a packaged form for 15 days after the last inventory and verification of the commodity report. Commodity reports, accounting books of strict reporting forms and strict reporting documents attached to them are stored in the organization (at the entrepreneur) for at least five years.
Responsibility for the storage of the documents listed in this paragraph, within the established time limits, shall be borne by the head of the organization or other employees at the written direction of the head of the organization.
After the expiration of the established storage period, the used forms of strict reporting, their copies, etc. are handed over under the act of their write-off (destruction) to organizations for the procurement of secondary raw materials or are destroyed independently. For entrepreneurs, all of the above activities are carried out independently, and the responsibility lies with them.
3.3. Copies, spines, covers and other copies of the used forms of strict accountability are stored in a systematized form, packed in sealed bags, in the archive or in the warehouse of an organization that is on an independent balance sheet. After the 5-year storage period, but always after the expiration of a month from the date of the last inventory and verification of the commodity report, copies, spines, covers and other copies of used forms are handed over as waste paper to recycling points or destroyed independently.
In the same manner, incomplete or damaged forms of strict accountability during the manufacture, storage and shipment are withdrawn and destroyed.
3.4. Write-off of forms of strict accountability withdrawn from circulation is carried out on the basis of an act drawn up by the commission, approved by the head of the organization. At the same time, documents (acts) on destruction are attached to this act.
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BSO Order
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LLC "P"
ORDER
__.__.20__ No. ____ ______
About strict reporting forms
I ORDER:
1. To the chief accountant, within the period up to ______________, prepare and submit a list of strict reporting forms used (used) at the enterprise.
2. Create a permanent commission for the movement of forms of strict accountability, consisting of:
chairman - chief accountant I.I. Ivanova;
secretary - ______________________________;
committee members:
____________________
____________________
______________________
3. Develop a regulation on a permanent commission for the movement of forms of strict accountability until ______________________.
(signature)
Familiarized:
In Case No.
200_ № ________
G._________________
In order to ensure timely and high-quality accounting and control over strict reporting forms used in the activities of LLC "P"
I ORDER:
1. Approve the list of strict reporting forms used (applied) at the enterprise (Appendix 1 to the order).
2. Approve the list of employees responsible for accounting, storage and issue of strict reporting forms used at the enterprise; places and order of storage (Appendix 2 to the order).
3. To impose control over the execution of the order on the chief accountant I.I. Ivanova.
4. Approve the regulation on the permanent commission on the movement of forms of strict accountability (Appendix 3 to the order).
Director _____________________ S.S. Sidorov
(signature)
Familiarized:
In Case No.
Appendix 1
to order dated __________ No. __
List of strict reporting forms
Annex 2
to order dated __________ No. _
The list of employees responsible for accounting, storage and issuance of strict reporting forms used at the enterprise; places and order of their storage
Item No. Name of forms Responsible
for storage and accounting Place
and storage order
FULL NAME. job title
BSO write-off order
A selection of the most important documents upon request. Act on the write-off of strict reporting forms (legal acts, forms, articles, expert advice and much more).
Normative acts. Act on write-off of strict reporting forms
Forms of documents. Act on write-off of strict reporting forms
Form: Act on writing off strict reporting forms (f. 0504816) (for a government institution) (sample filling)
Organization of accounting of strict reporting forms and organizational and administrative documentation
An integral part of working with strict reporting forms, which in essence can be equated to cash receipts, for business entities that have decided not to use cash registers when providing services to the population, is the competent execution of organizational and administrative documentation. You can’t just buy a BSO and start using it without any formalization. The regulation on strict reporting forms, approved by Decree No. 359 of 05/06/2008, imposes a number of requirements in accordance with which it is necessary to handle such documents. In order for the accounting of strict reporting forms to be clear and correct from the point of view of the requirements of the current legislation, it is necessary to perform a number of organizational actions by drawing up appropriate orders regarding the posting of documents and transferring them to a materially responsible person and formalizing their arrival with an act of acceptance.
Features of BSO accounting
Based on the invoice and other accompanying documents, the acceptance and posting of printed materials is reflected in the accounting department. The costs of its acquisition are included in the costs, which are taken into account when forming the amount tax deduction. Simultaneously with the write-off, printed materials are credited to the off-balance account, after which they are transferred to the financially responsible person.
It is necessary to keep records for each item separately. The series and numbers of the forms are recorded in the BSO accounting book, properly drawn up, in chronological order (clause 13 of the Regulations). How to draw up and maintain a book in more detail can be found in the article "Book of accounting for BSO". Here we only mention that it records any movements of numbered documents accepted under the act of transfer. By the way, in the same article you will learn that when using BLANKSOMAT, there is a real opportunity to keep a book automatically or completely refuse to keep it. In the system, you can always generate reports according to the specified parameters. At the request of the regulatory authorities, it is necessary to provide the inspectors with access to information (clause 12 of the Regulations). In addition, the site contains information on how to correctly draw up an order on strict reporting forms, appoint a commission, and conclude liability agreements with employees. You can also print inventory sheets, samples of write-off and acceptance acts. Illustrative examples of the preparation of orders are also given here, and in addition, a lot of interesting and interesting things are presented in an accessible form. useful information concerning the nuances of working with the population in the provision of services without the use of cash registers. Read more about this in the article "BSO: how to buy correctly."
With an employee who receives, issues, takes into account and is responsible for the correct storage of BSO, and also accepts cash from the population, it is necessary to conclude an agreement on liability (clause 14 of the Regulations). The powers of such an employee are fixed by an appropriate order.
Before reflecting in the accounting department the receipt of printed products purchased from the printing house, a commission specially created on the basis of a separate order checks the data indicated in the accompanying documents with the actual availability (clause 15 of the Regulations). In case of discrepancies, the commission draws up an act, which is signed by the head and members of the commission and sent to the supplier. In the process of reconciliation, series and numbers are also checked. All this is done in order to eliminate gaps or duplicates. At the end of the work of the commission, an act is drawn up for accepting forms of strict accountability and transferring them to a financially responsible person. The verification and acceptance procedure takes place on the day the order is received from the printing house.
An order to create a commission can be issued once and reissued only if its composition is changed, while making it universal, suitable for the procedure for accepting and writing off with subsequent destruction at the same time.
This is the minimum set of organizational and administrative documentation required for business entities that use BSO when providing services to the population instead of using cash registers.
Some nuances of working with BSO
Accounting for strict reporting forms can be delivered in different ways. Much will depend on where to place an order for their manufacture. With a typographic printing method, all of the above actions will be necessary. Except perhaps for the situation when an individual entrepreneur works in the service sector without employees. In this case, an order for transferring them to oneself can not be issued on strict reporting forms. The order to appoint a financially responsible person also becomes a formality. But the BSO accounting book will have to be kept. In the absence of a commission, it will also be quite natural that an invoice will appear in the record of the receipt of documents and their registration, and not an act of receiving forms of strict accountability, the presence of which in this situation is rather formal, although, by and large, an act can design.
In case of use automated system such a link as receiving forms from the printing house and transferring them to accountable persons falls out in the case when services are provided by several employees at the same time. Access to the press can be provided to the required number of employees with whom liability agreements are concluded and, accordingly, orders are issued. All transactions are recorded by the system, the BSO accounting book becomes unnecessary, and accordingly, data on their acceptance and movement will not have to be recorded on paper. This printing method is convenient for those who work on the road or have several points of service, or, alternatively, if various services are provided by several workers at the same time.
Without exception, all business entities working with business papers of strict accountability are faced in the process of carrying out activities with the need to conduct an inventory and write-off. At the same time, it is very important to take into account that the write-off procedure must be carried out within the time limits established by law, but not earlier than since the last inventory. a month will pass. Before starting the inventory, the responsible employee gives a receipt, the meaning of which is that all the property entrusted to him has been presented for inspection and is intact and safe. Typically, such an inventory is carried out at the same time as the audit of the cash register.
Written off documents are subject to destruction, which is fixed by an act drawn up by the commission. The act specifies the method of destruction of business papers. They can be burned, crushed with a shredder and handed over to the appropriate organizations for destruction. You can learn more about all this from the article "Destruction and decommissioning of BSO".
Recall that in a broad sense, "strict" forms include not only those that are intended to be issued in exchange for cash register checks. There are other numbered documents, they are mainly operated by public sector institutions. The organizational and administrative documentation of state employees has its own specifics. In some cases, more stringent documentation requirements are put forward regarding acceptance, issuance, destruction and other points. You can learn more about this from the article “Accounting for strict reporting forms in public sector organizations”.
Why do we need an act of writing off forms of strict reporting
One of the most common mistakes, according to the tax authorities, is the non-compilation of documents for the accounting of BSO by organizations. This article will help enterprises and individual entrepreneurs decide on the types and procedure for compiling such documents.
In the process of using by organizations and individual entrepreneurs special forms confirming receipt of payment for services performed, they apply different kinds acts. They can be classified as follows. In case of discrepancies in the received forms, with the declared quantity and special numbering in the accompanying documents, BSO acceptance certificates are drawn up. One copy must be returned to the supplier to resolve non-compliance issues. If facts of shortages are revealed as a result of damage or theft, acts of checking the availability of forms are drawn up. The act of writing off forms of strict accountability is the basis for writing off the account of financially responsible employees of the enterprise of damaged and used forms. They must be kept together with the second copy or the spines of the used forms for at least 5 years. The terms and procedure for storage are established by Government Decree No. 359 of 05/06/2008. When preparing the destruction procedure, upon completion of the mandatory storage period, an act of destruction of the BSO is drawn up.
The software of the BLANKSOMAT online resource will help organizations and individual entrepreneurs to accompany BSO accounting with all types of necessary documents. All types of acts are primary documents on the basis of which BSO is kept in accounting in terms of numbers, storage locations and materially responsible employees. For example, the arrival of BSO in accounting will be reflected in the debit of the off-balance account 006 according to the receipt invoice. The act of writing off used and damaged forms is the basis for posting on the credit of account 006 and writing off forms from the MOL report. For prompt and reliable reflection of accounting data, it is recommended to fill out the acts for writing off used forms at the end of the reporting month. The listed documents are drawn up in any form, which is approved by the order of the enterprise on the accounting policy.
To draw up BSO acts, a permanent inventory commission, determined by the same order, can be involved. The main part indicates the name of the document, its quantity, the corresponding numbers and series of forms. The act must be signed by the financially responsible person, members of the commission and the head of the organization.
On the submission of information on the use of forms of state documents on education in / academic year
educational authorities
The Ministry of Education and Science of the Republic of Dagestan recalls the deadlines for submitting and the form for compiling information on the use of forms of state documents on education in / academic year.
Educational organizations submit information on the use of forms of state documents on education to municipal education authorities before October 1.
Education authorities submit this information to the Ministry of Education and Science of the Republic of Dagestan no later than November 30 (as of October 1).
Information on the use of forms of state documents on education is compiled for each level of general education and for each type of document separately according to the attached form and submitted to the Ministry of Education and Science of the Republic of Dagestan on paper and electronic media in Excel 97-2003 format.
According to clause 9 of the Procedure for filling out, recording and issuing certificates of basic general and secondary general education and their duplicates, approved by order of the Ministry of Education and Science of Russia dated 14.02. No. 115, forms of certificates and applications filled out with errors or having various defects introduced during filling out are considered damaged during filling out and must be replaced. Forms damaged during filling are destroyed in the prescribed manner. The destruction of damaged forms is carried out by an act on writing off strict reporting forms, approved by order of the Ministry of Finance of the Russian Federation dated 15.12. city No. 173n. (OKUD - 0504816) (attached).
General educational organizations submit damaged certificates, applications and hard covers to them to the municipal education authorities, where these forms are written off and destroyed by the act of writing off forms of strict accountability by decision of the commission chaired by the head. The commission draws up an act in two copies. The numbers of the damaged titles of the certificates are cut out and pasted on a separate sheet of paper, which is attached to the first copy of the act. The first copy of the act with the application is submitted to the Ministry of Education and Science of the Republic of Dagestan, the second copy remains in the municipal education authority. Hard covers from spoiled certificate forms are submitted to the Ministry of Education and Science of the Republic of Dagestan along with the act.
General educational organizations until September 1 return to the municipal education authorities the rest of the blank forms of certificates, applications and hard covers to them. Completed certificates not received by graduates in the year of graduation from a general education organization are stored in the organization under the personal control and responsibility of the head until they are required.
The inventory of forms of certificates issued as duplicates is also attached to the report. The inventory indicates the series, numbers and year of issue of the lost forms of certificates, the numbers and number of forms of certificates and annexes to them issued as duplicates (a sample is attached). In cases of loss, theft or damage to forms due to various emergency and man-made situations, municipal education authorities must immediately report in writing to the Ministry of Education and Science of the Republic of Dagestan and attach to the letter an act on writing off strict reporting forms (OKUD - 0504816).
The procedure for writing off BSO
1. Will it be correct to write off the strict reporting forms (hereinafter referred to as SSO) of the old sample (certificates of basic general education, diplomas of secondary vocational education, diplomas of primary vocational education) by issuing an act for write-off, attaching cut out numbers pasted on separate sheets of paper, having prescribed this write-off procedure in the accounting policy of the institution (is it a mistake if we have already done so), or is it enough to prove the destruction of the write-off act by the BSO without attaching the cut numbers of the above forms?
Order of the Ministry of Education and Science of Russia dated February 28. No. 224 On approval of the Procedure for issuing state documents on basic general and secondary (complete) general education, filling, storing and accounting for the relevant forms of documents (it is referred to in the Article of the journal) became invalid on 18.03.g.
From 18.03. The Order of the Ministry of Education and Science of Russia dated February 14 came into force. No. 115 On approval of the Procedure for filling out, recording and issuing certificates of basic general and secondary general education and their duplicates, in which the procedure for writing off certificates is not specified.
Therefore, it will be correct to write off certificates, according to Order No. 115.
You can write off certificates in the following order:
The commission draws up an act in two copies.
The act indicates the number (in number and in words) and the numbers of the forms of certificates and applications to be destroyed (a sample is attached).
The numbers of the damaged titles of the certificates are cut out and pasted on a separate sheet of paper, which is attached to the first copy of the act (sample is attached).
The first copy of the act with the application is submitted to the Department of Education, the second copy remains in the educational institution.
A sample of the act of writing off spoiled certificates:
for writing off forms of documents on education
The commission consisting of: the chairman of the full name, the director of the MBOU secondary school No. 00, the members of the commission: full name, position, full name, position, drew up this act on the destruction of forms of education documents that were damaged during filling.
1. Certificates of basic general education 4 (four) pieces:
66 BV 0061913 in the name of .... 66 BV 0029822, 66 BV 0032242, 66 BV 0032243. (indicate the reason for damage)
2. Certificates of secondary (complete) general education without distinction 2 (two) pieces: 66 AB No. 7094064 in the name of ..., 66 AB No. 8155082 (indicate the reason for damage).
3. Appendix to the certificate of secondary (complete) general education 4 (four) pieces (indicate the reason for the damage).
Appendix: Numbers of spoiled titles of certificates for 1 sheet. in 1 copy.
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