Is the teacher paid for filling out the electronic journal? Maintaining two educational journals: a work necessity or free work for a teacher? The abandonment of the paper journal has brought changes to the lives of teachers

“This is a rather serious issue. We are talking about compliance with the Labor Code of the Republic of Kazakhstan. Teachers should not enter information into the database of a private company for free. Although some are convinced that since a teacher works at a school, he is obliged to carry out such assignments. But in this case this work is not provided standard labor duties of a Civil Servant.

There are several requirements of the Code that must be met:

1) Article 7 of the Code contains the concept of “Forced labor”. It means any work or service required of any person under threat of any penalty, for which that person has not offered his services voluntarily. That is, forcing teachers to do something without documenting it is prohibited.

2) There is only one thing left - to include this in the Employment Contract. There was no requirement in the Employment Agreement for working teachers to fill out an electronic journal. And according to the Code, you cannot demand to perform something that is not in the Agreement. Therefore, it is necessary to comply with Article 46. Changes in working conditions

1. In connection with changes in the organization of production associated with reorganization or changes in economic, technological conditions, labor organization conditions and (or) reduction in the amount of work for the employer, it is allowed to change the working conditions of the employee while he continues to work in accordance with his specialty or profession, appropriate qualifications. When working conditions change, appropriate additions and changes are made to the employment contract.

2. The employer is obliged to notify the employee in writing of a change in working conditions that occurred for the reasons specified in paragraph 1 of this article no later than fifteen calendar days, unless labor or collective agreements provide for a longer notice period.
Well, accordingly you have to pay for it. If you have money.

3) If we require teachers to fill out an electronic log, then, in accordance with the code, the Employer must “provide employees with equipment, tools, technical documentation and other means necessary to perform their job duties at their own expense.” In other words, give the teacher the opportunity to use a work computer connected to the Internet. And as far as I know, schools cannot provide this yet. This is already Article 23. Basic rights and obligations of the employer.

From the point of view of developing equal competition among business structures, there are also questions. For example, why does only one private project have such support that they force teachers to fill out information in their free time. First of all, this is a business. So the goal is to make money. Then you need to share - that is, pay those who create this database. Or every school must have paid operators.

Otherwise, there will be not entirely fair competition with other services.

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Frolova Olga


We received a letter:



– The school director should comply with the requirements of labor legislation.

The teacher must have a work program, keep a class journal and student diaries

So, in Art. 333 of the Labor Code establishes a shortened working week (no more than 36 hours) for all teaching staff. The same wording – “no more than 36 hours a week” – is in paragraph 5 of Art. 55 of the Law of the Russian Federation “On Education”. The length of working time (standard hours of teaching work per wage rate) is determined by the Government of the Russian Federation: 20 hours for primary school teachers and 18 hours for teachers of grades 5–11 (Resolution No. 191). The other part of teachers’ employment (16 hours in elementary schools and 18 hours in middle and high schools) is called irregular and is not determined in hours. This part of working time is regulated by Order of the Ministry of Education and Science of the Russian Federation No. 69 of March 27, 2006, which states: work that requires the expenditure of working time, which is not specified in number of hours, follows from the job responsibilities of teaching staff provided for by the charter of the educational institution, internal labor regulations , tariff and qualification (qualification) characteristics.

The conditions for the provision of public services are consistent with Article 15 of the Law “On Education”, which requires the educational institution to carry out individual recording of the results of students’ mastery of educational programs, as well as storing data on these results in archives on paper and (or) electronic media (clause 8) and ensure parents (legal representatives) of minor students have the opportunity to familiarize themselves with the progress and content of the educational process, as well as with assessments of students’ performance (clause 7). At the same time, the educational institution is independent in choosing the grading system, form, order and frequency of intermediate certification of students (point 3).

The currently valid “Instructions on maintaining school records”, approved by Order of the Minister of Education of the USSR of December 27, 1974 N 167, reliably reflects the logic and composition of accounting.

Registration

The choice of the form of accounting in accordance with the Law of the Russian Federation of July 10, 1992 N 3266-1 “On Education” is within the competence of the educational institution. To implement its competence, the educational institution must prepare appropriate local regulations.

Order of the Ministry of Health and Social Development of Russia dated August 26, 2010 N 761n “On approval of the Unified Qualification Directory of Positions of Managers, Specialists and Employees”, section “Qualification Characteristics of Positions of Education Workers” defines the teacher’s job responsibility to carry out “control and evaluation activities in the educational process using modern methods assessment in the conditions of information and communication technologies (maintaining electronic forms of documentation, including an electronic journal and student diaries)."

Cooperation agreement between the education department of the city administration of Gaya and Dnevnik.ru LLC

Draft roadmap for the implementation of ED

Agreement on cooperation between the school and LLC "Dnevnik.ru"

Approximate provision on the introduction of ED in the educational institution

School order (sample) on maintaining ED in an educational institution

Plan for managing ED at school

A sample Order for changing job descriptions at a school related to the introduction of an electronic class journal/electronic diary (administrator, class teacher, teacher, schedule manager, school news editor, HR for education, HR for HR).

Frolova Olga

Is there a limit to administrative arbitrariness?

Eh, at the end of the school year, teachers would be loaded onto a white comfortable ship - and on a cruise. And so that the regime would be like a sanatorium, relaxation music and a ban on talking about school.
But what happens: we haven’t even finished the year yet, haven’t gone on vacation yet, and gloomy pictures of future trials are already looming in our imaginations.
We received a letter:

“Our city recently began implementing the School Electronic Journal project. This may be wonderful, but the very first steps in this direction cause great tension.
The teacher's workload increases significantly. It is required to fill out two logs daily: regular and electronic. But not only is painstaking filling out an electronic journal (up to two hours a day) an unpaid burden, but the administration also recommends doing this work at night, since accessing the Internet at night is easier and cheaper. Do they have the right to force teachers to do what we think is unnecessary work, especially at night? »

As we found out, maintaining a school electronic journal is really troublesome, but voluntary. Such a journal is not included in the list of mandatory document flow, so no one can oblige the school to keep it.
But regarding irregular working hours, lawyer of the Russian Educational Portal Elena Bolotova gave the following advice:
– The school director should comply with the requirements of labor legislation. So, in Art.

REGULATIONS on maintaining an electronic journal

333 of the Labor Code establishes a shortened working week (no more than 36 hours) for all teaching staff. The same wording – “no more than 36 hours a week” – is in paragraph 5 of Art. 55 of the Law of the Russian Federation “On Education”. The length of working time (standard hours of teaching work per wage rate) is determined by the Government of the Russian Federation: 20 hours for primary school teachers and 18 hours for teachers of grades 5–11 (Resolution No. 191). The other part of teachers’ employment (16 hours in elementary schools and 18 hours in middle and high schools) is called irregular and is not determined in hours. This part of working time is regulated by Order of the Ministry of Education and Science of the Russian Federation No. 69 of March 27, 2006, which states: work that requires the expenditure of working time, which is not specified in number of hours, follows from the job responsibilities of teaching staff provided for by the charter of the educational institution, internal labor regulations , tariff and qualification (qualification) characteristics.
You should pay attention to the words “charter”, “internal regulations”, “schedules” and “plans”, because the grounds for encouraging a teacher to engage in any activity must be spelled out in school documents. Find out how and where the status of the school electronic journal is determined, on what basis is it obligatory to fill it out?

Frolova Olga

And you will fill out the electronic journal at night...

Is there a limit to administrative arbitrariness?

Eh, at the end of the school year, teachers would be loaded onto a white comfortable ship - and on a cruise.

Electronic journal. Responsibilities of the teacher.

And so that the regime would be a sanatorium, relaxation music and a ban on talking about school.
But what happens: we haven’t even finished the year yet, haven’t gone on vacation yet, and gloomy pictures of future trials are already looming in our imaginations.
We received a letter:

“Our city recently began implementing the School Electronic Journal project. This may be wonderful, but the very first steps in this direction cause great tension.
The teacher's workload increases significantly. It is required to fill out two logs daily: regular and electronic. But not only is painstaking filling out an electronic journal (up to two hours a day) an unpaid burden, but the administration also recommends doing this work at night, since accessing the Internet at night is easier and cheaper. Do they have the right to force teachers to do what we think is unnecessary work, especially at night? »

As we found out, maintaining a school electronic journal is really troublesome, but voluntary. Such a journal is not included in the list of mandatory document flow, so no one can oblige the school to keep it.
But regarding irregular working hours, lawyer of the Russian Educational Portal Elena Bolotova gave the following advice:
– The school director should comply with the requirements of labor legislation. So, in Art. 333 of the Labor Code establishes a shortened working week (no more than 36 hours) for all teaching staff. The same wording – “no more than 36 hours a week” – is in paragraph 5 of Art. 55 of the Law of the Russian Federation “On Education”. The length of working time (standard hours of teaching work per wage rate) is determined by the Government of the Russian Federation: 20 hours for primary school teachers and 18 hours for teachers of grades 5–11 (Resolution No. 191). The other part of teachers’ employment (16 hours in elementary schools and 18 hours in middle and high schools) is called irregular and is not determined in hours. This part of working time is regulated by Order of the Ministry of Education and Science of the Russian Federation No. 69 of March 27, 2006, which states: work that requires the expenditure of working time, which is not specified in number of hours, follows from the job responsibilities of teaching staff provided for by the charter of the educational institution, internal labor regulations , tariff and qualification (qualification) characteristics.
You should pay attention to the words “charter”, “internal regulations”, “schedules” and “plans”, because the grounds for encouraging a teacher to engage in any activity must be spelled out in school documents. Find out how and where the status of the school electronic journal is determined, on what basis is it obligatory to fill it out?

Frolova Olga

And you will fill out the electronic journal at night...

Is there a limit to administrative arbitrariness?

Eh, at the end of the school year, teachers would be loaded onto a white comfortable ship - and on a cruise. And so that the regime would be like a sanatorium, relaxation music and a ban on talking about school.
But what happens: we haven’t even finished the year yet, haven’t gone on vacation yet, and gloomy pictures of future trials are already looming in our imaginations.
We received a letter:

“Our city recently began implementing the School Electronic Journal project. This may be wonderful, but the very first steps in this direction cause great tension.
The teacher's workload increases significantly. It is required to fill out two logs daily: regular and electronic. But not only is painstaking filling out an electronic journal (up to two hours a day) an unpaid burden, but the administration also recommends doing this work at night, since accessing the Internet at night is easier and cheaper. Do they have the right to force teachers to do what we think is unnecessary work, especially at night? »

As we found out, maintaining a school electronic journal is really troublesome, but voluntary. Such a journal is not included in the list of mandatory document flow, so no one can oblige the school to keep it.
But regarding irregular working hours, lawyer of the Russian Educational Portal Elena Bolotova gave the following advice:
– The school director should comply with the requirements of labor legislation. So, in Art. 333 of the Labor Code establishes a shortened working week (no more than 36 hours) for all teaching staff. The same wording – “no more than 36 hours a week” – is in paragraph 5 of Art. 55 of the Law of the Russian Federation “On Education”.

Matrix.Kz

The length of working time (standard hours of teaching work per wage rate) is determined by the Government of the Russian Federation: 20 hours for primary school teachers and 18 hours for teachers of grades 5–11 (Resolution No. 191). The other part of teachers’ employment (16 hours in elementary schools and 18 hours in middle and high schools) is called irregular and is not determined in hours. This part of working time is regulated by Order of the Ministry of Education and Science of the Russian Federation No. 69 of March 27, 2006, which states: work that requires the expenditure of working time, which is not specified in number of hours, follows from the job responsibilities of teaching staff provided for by the charter of the educational institution, internal labor regulations , tariff and qualification (qualification) characteristics.
You should pay attention to the words “charter”, “internal regulations”, “schedules” and “plans”, because the grounds for encouraging a teacher to engage in any activity must be spelled out in school documents. Find out how and where the status of the school electronic journal is determined, on what basis is it obligatory to fill it out?

REMINDER TO PARENTS - ELECTRONIC JOURNAL AND DIARY.

1. Maintaining an electronic journal and diary occurs in accordance with Federal Law N210-FZ “On the organization of the provision of state and municipal services”, according to which, by January 1, 2014, the transfer of electronic services, including the diary, to electronic form must be completed (i.e. through a special website on the Internet).

2. The introduction of an electronic diary, especially at the initial stage, also involves keeping a diary and journal in paper form. At the same time, keeping a diary in paper form can be organized in different ways: either by entering grades in the diary manually, or by pasting a printout of information about grades into the diary.

3. Grades must be entered in the electronic diary no later than a week after they are actually received. Also, the electronic diary system REQUIRES teachers to fill out information about homework. At the moment, the initial filling of the system with data is taking place. The class teacher should inform you when they plan to start regularly posting grades and homework in the electronic diary.

4. Access to the electronic diary is provided on the website located on the Internet at the address:

System "BARS-electronic school"

5. If parents do not have a computer with Internet access , they must inform the class teacher in writing - about the impossibility receiving an electronic diary service. In this case, the parent and student must be informed about the learning results at least once a week using a printout of the results, which are pasted into the diary or entered there manually. Please note: information about the academic performance of students whose parents have declared it impossible to receive the electronic diary service will still be entered into the system.

6. For parents who have declaredabout reluctance receiving an electronic diary service, information about the results of training must be provided at least (but not more often) once a week using a printout of the results.

Parents who have expressed their reluctance to receive this service electronically MUST fill out a written refusal to receive the service, which must include the following phrase that “the parent has been informed that refusal to receive this service electronically entails the provision of information about current progress no more than once a week, as well as the impossibility of obtaining information about homework using the Internet (in this case, the student records information about homework independently at each lesson).” If a parent has applied for unwillingness to provide the electronic diary service, but later changed his decision, then it is possible to begin providing the electronic diary service if the parent’s application is canceled. We also draw the attention of both parents and teachers: A student who has reached the age of 14 (and has received a passport), if a parent refuses to receive the service electronically, has the right to independently contact the class teacher and declare their intention to receive this service electronically. In this case, it is necessary to obtain written consent from the student to receive this service electronically in order to avoid legal conflicts.

PLEASE NOTE PARENTS:

EDUCATION DEPARTMENT ORIENTS PARENTSFOR THE POSSIBILITY OF OBTAINING ELECTRONIC DIARY SERVICES , AND NOT REFUSE IT. During the academic year, control will be carried out: to what extent and for what period grades are given, whether information about homework is filled out in a timely manner. Technical problems will be identified and resolved.

7. Every parent and student may have questions:

What personal data about the parent and student will be processed in the electronic diary system?— To provide the electronic diary service, only the full name of the student and parent, the student’s date of birth and the class in which he is studying are required. For 11th grade students, it is necessary to enter passport data into the system to inform about the results of the Unified State Exam. Consent to the processing of personal data in these cases is not required - because Consent with receiving the electronic diary service and information about the results of the Unified State Exam, intermediate testing and current academic performance means consent to the processing of personal data

8. The system is located on the Internet. How secure will personal data be? Who is responsible for this?

Its developers are responsible for protecting the electronic diary system from hacking attempts, however, both parents and students must remember that the login and password used to log into the system cannot be disclosed. You also cannot lose it - otherwise you will have to contact the class teacher or another school employee who is responsible for access to the electronic journal. A parent must remember: if he gave his login and password to his child, the child will be able to change the password himself and not tell it to the parent.

Answers on questions

How are logins and passwords issued to students to log into the system?

Class teachers, head teachers and parents must jointly decide on the issue of starting from which grade it is necessary to issue logins and passwords students, and how to issue a login and password to the student. For example, the following method is possible:

— for grades 1–6: give the PARENT a login and password for both the parent and the student. The parent will log into the system using his own login and password, but the parent decides whether to give a login and password to his child and whether to allow him access to the Internet.

— students in grades 7 and older can be given passwords in person, against signature on the receipt receipt.

  1. Memo for use (for parents) We invite you to use the citywide school electronic journal, which will allow parents to quickly track their child’s attendance and progress.

    Memo

    electronicMAGAZINE(ASU RSO) REMINDER BY USE (FOR PARENTS) We invite you to take advantage of the citywide school electronic... your child, holidays and vacations, diary, which reflects homework on ...

  2. … with a computer. Issued reminders on working with software... classes; control the conduct diary, doing homework... classes, teaching class magazine; ensure the process ... website in the “Reception” section parents». Electronic mailbox: kemcdo@ by ...

  3. Concept for the development of an educational institution. The main directions of the school's educational program

    Report

    ...checking school documentation (magazines, diaries students), notebooks on ... information literature - booklets, reminders, brochures. Within the framework of this ... for the interaction of teachers, students and parents: electronicmagazine, schedule. 100% of teachers...

  4. Memo to the student (recommendations on compliance with safety rules in practice, compliance with labor discipline rules, etc. Ways to regulate the emotional state of students)

    Memo

    parents(individual, with class asset, parent meeting). Registration and maintenance of school documentation (classroom magazine, diaries... days of practice for electronic supervisor's address Student... Were they offered parentsreminders, advice on the topic? ...

  5. Memo for analyzing a teacher's work

    Memo

    ...lesson focus Memo for job analysis...for experts, teachers, parents, students).  Media library… online or via electronic mail); take part... the mark goes to magazine), and the denominator ... is set only in diary. Experience …

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SHOULD TEACHERS BE PAID FOR COMPLETING AN ELECTRONIC JOURNAL?

“This is a rather serious issue. We are talking about compliance with the Labor Code of the Republic of Kazakhstan. Teachers should not enter information into the database of a private company for free. Although some are convinced that since a teacher works at a school, he is obliged to carry out such assignments. But in this case this work is not provided standard labor duties of a Civil Servant.

There are several requirements of the Code that must be met:

1) Article 7 of the Code contains the concept of “Forced labor”. It means any work or service required of any person under threat of any penalty, for which that person has not offered his services voluntarily. That is, forcing teachers to do something without documenting it is prohibited.

2) There is only one thing left - to include this in the Employment Contract. There was no requirement in the Employment Agreement for working teachers to fill out an electronic journal. And according to the Code, you cannot demand to perform something that is not in the Agreement. Therefore, it is necessary to comply with Article 46. Changes in working conditions

1. In connection with changes in the organization of production associated with reorganization or changes in economic, technological conditions, labor organization conditions and (or) reduction in the amount of work for the employer, it is allowed to change the working conditions of the employee while he continues to work in accordance with his specialty or profession, appropriate qualifications. When working conditions change, appropriate additions and changes are made to the employment contract.

2. The employer is obliged to notify the employee in writing of a change in working conditions that occurred for the reasons specified in paragraph 1 of this article no later than fifteen calendar days, unless labor or collective agreements provide for a longer notice period.
Well, accordingly you have to pay for it. If you have money.

3) If we require teachers to fill out an electronic log, then, in accordance with the code, the Employer must “provide employees with equipment, tools, technical documentation and other means necessary to perform their job duties at their own expense.” In other words, give the teacher the opportunity to use a work computer connected to the Internet. And as far as I know, schools cannot provide this yet. This is already Article 23. Basic rights and obligations of the employer.

From the point of view of developing equal competition among business structures, there are also questions. For example, why does only one private project have such support that they force teachers to fill out information in their free time. First of all, this is a business. So the goal is to make money. Then you need to share - that is, pay those who create this database. Or every school must have paid operators.

Otherwise, there will be not entirely fair competition with other services.

Read this "Forum on the Russian website" in Russia, where they brought us the analogue of Dnevnik.RU, there is an additional payment for double documentation. If a paper journal is paid for from the budget and filling it out is the responsibility of the teacher, then grading in an electronic journal is already overtime work. The additional payment in different regions of Russia varies from approximately 3 thousand to 8 thousand rubles. If we translate into tenge, then by analogy we should have from 15 thousand to 40 thousand tenge. In this case, teachers can find a computer themselves and enter information there in their own time.

If we copied the program from them, we need to copy the payment too.

The Government and the Prosecutor's Office need to regulate this issue.

By the way, the average salary of teachers in Russia is 33 thousand 300 rubles. This is approximately 165 thousand tenge. We get almost twice as much. Therefore, it seems wrong to burden Kazakh teachers with additional work without pay.

Murat Abenov, Chairman of the Supervisory Board of the National Association SERPIN

In practice, with the introduction of an electronic diary system at school, the overall workload on the teacher increases. Therefore, the first question that arises in this case concerns payment to teachers for maintaining electronic diaries and grade books. This is due both to the appearance of additional responsibilities and to insufficient staffing of work places in some schools. If an educational institution complies with the procedure established by law, then the teacher has no right to refuse this responsibility.

Let's figure out what this order is. The answer is contained in the norms of the Labor Code of the Russian Federation and the letter of the Ministry of Education and Science of Russia dated February 15, 2012 No. AP-147/07.

In connection with changes in certain terms of the employment contract for reasons related to changes in organizational or technological working conditions, it is necessary to transfer the accounting of educational activities into electronic form. The employer is obliged to notify the employee about this in writing no later than two months in advance (Article 74 of the Labor Code of the Russian Federation). If an employee does not agree to work under the new conditions, he must be offered another available job in writing. This can be either a vacant position or a job that matches the employee’s qualifications. As well as a vacant lower position or lower paid job. If there are no vacancies or the employee refuses the proposed options, he can be fired on the basis of paragraph 7 of Article 77 of the Labor Code of the Russian Federation.

When surcharges are canceled

An employee may be entrusted with performing, along with the main work specified in the employment contract, additional work in a different or the same profession (position) for additional pay (Article 60.2 of the Labor Code of the Russian Federation). Additional work assigned to the same profession (position) is carried out by expanding service areas and increasing the volume of work. The concept of “increasing the volume of work” is not defined in the legislation.

Let's consider this situation. The school did not use electronic diaries, and accordingly teachers had no obligation to keep them. Is it then necessary to record the increase in the amount of work and add additional payment to the teacher after the transition to the electronic diary system? This question should be answered in the negative.

Order of the Ministry of Health and Social Development of Russia dated August 26, 2010 No. 761n provides, among the job responsibilities of a teacher, for the implementation of control and evaluation activities in the educational process using modern assessment methods. Moreover, in the conditions of information and communication technologies. That is, maintaining electronic forms of documentation, including an electronic journal and student diaries.

We can conclude that keeping electronic diaries is part of the teacher’s job function. Therefore, there is no reason to charge additional payment in accordance with Article 60.2 of the Labor Code of the Russian Federation.

How to reflect Internet costs

The use of electronic diaries is impossible without an Internet connection. In this regard, difficulties arise regarding payment and traffic restrictions.

Cost accounting

Currently, the rules for using KOSGU articles are established in Section V of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (hereinafter referred to as Instructions No. 65n). This document contains a special sub-article of KOSGU to reflect communication services - 221.

According to paragraph 32 of Article 2 of the Federal Law of July 7, 2003 No. 126-FZ “On Communications”, a communication service should be understood as the activity of receiving, processing, storing, transmitting, delivering telecommunication messages or postal items. Thus, the costs of accessing the Internet and maintaining an email address are included in the costs of paying for communication services.

The budgetary institution pays the costs of Internet access through subsidies. In federal budgetary institutions, the amount of the subsidy for the implementation of a state task is calculated on the basis of standard costs for the provision of public services within the framework of a state task (clause 10 of the Regulations on the formation of a state task... approved by Decree of the Government of the Russian Federation of September 2, 2010 No. 671). Similar rules are provided for in regional acts in relation to municipal assignments. As an example, we can cite paragraph 3.2 of the Procedure approved by the resolution of the administration of the urban settlement of Yegoryevsk, Egoryevsky municipal district, Moscow region, dated April 7, 2014 No. 141.

The document defining the directions for an educational institution to use a subsidy to fulfill a state task is a financial and economic activity plan. It is drawn up and approved by the body exercising the functions and powers of the founder in relation to the institution, in accordance with the Requirements for the financial and economic activity plan established by Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n (hereinafter referred to as Requirements No. 81n).

According to the provisions of paragraph 11 of Requirements No. 81n, planned indicators are formed by the institution in the context of certain types of payments, including payment for communication services. Thus, if the specified FCD plan provides for the costs of paying for Internet communication services, then the budgetary institution has the right to pay for them using subsidies allocated for the implementation of the state task.

We’ll show you how to take into account the costs of electronic diaries using an example:

Example
The secondary school pays for the cost of access to the Internet using subsidies for financial support for the implementation of the municipal task. Every month, before the 20th day of the current month, an advance in the amount of 500 rubles is transferred to the provider.

The following entries were made in the institution's accounting:

Debit

Credit

Amount, rub.

Advance paid to provider*

4 206 21 560
“Increase in accounts receivable for advances for communication services”

4 201 11 610
“Disposal of institution funds from personal accounts with the treasury authority”

Costs for Internet access are reflected

4 302 21 830
“Reducing accounts payable for communication services”

4 302 21 730
“Increase in accounts payable for communication services”

The previously transferred advance has been credited

4 401 20 226
“Expenses for other work, services”

4 206 21 660
“Reducing accounts receivable for advances for communication services”

* The amount of advance payment paid to the provider for Internet communication services is also reflected in off-balance sheet account 18.

In the example considered, the school provides one type of service, the costs are incurred for access to the Internet. Therefore, they are classified as direct expenses to account 0 109 60 000 “Cost of finished products, works, services.” However, if an institution provides several types of educational services and the Internet is used not only by teachers to keep electronic diaries, but also, for example, by an accountant to submit reports via telecommunication channels, then a different account may be used.

Thus, costs that do not have a direct connection with a specific service are taken into account in overhead costs on account 0 109 70 000 “Overhead costs for the production of finished products, works, services.”

If an institution issues an order containing a list of positions whose work requires access to the network, then the accountant will not have problems choosing the account to which the costs are allocated.

Traffic limit

An extremely important question is: does the school need to contractually determine the monthly traffic amount with the provider? Such an obligation is not provided for by current legislation. This point relates to a greater extent to the sphere of organization by the management of a budgetary institution of control over compliance with the production nature of Internet costs.

You can limit access to the network only for educational purposes, and therefore the costs of electronic diaries, using software. At the same time, access to sites that are not related to the educational process is blocked, or, conversely, access is allowed only to those network nodes that are directly related to it.

If the established traffic limit is nevertheless exceeded, the accountant should redistribute funds to increase costs for communication services for Internet access.

The legislation of the Russian Federation does not say that the planned indicators for payments must correspond in volume and purpose to the standard costs used in calculating the subsidy for the implementation of the state task. Therefore, in the event of savings resulting from the implementation of a government task, these funds can be redistributed depending on the needs of the institution, including increasing the cost of payment for communication services. Attention was drawn to this in the letter of the Ministry of Finance of Russia dated January 29, 2013 No. 02-13-06/293. At the same time, as noted in this letter, such redistribution should not affect the implementation of indicators for the volume and quality of public services approved in the state task.

We recommend issuing an order for an educational institution containing a list of positions that require access to the Internet. In this case, if the traffic exceeds, the accountant will not have difficulty choosing the account to which the costs are attributed.

N. Fimina,
Chief Specialist-Expert of the Department of Budget Accounting and Reporting of the Federal Treasury