Document endorsement - what is it? Visa rules. Legal subtleties of document endorsement How to endorse documents to the secretary for control

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As a rule, documents prepared in an organization are subject to approval before they are given legal force (signing, registration, and, if necessary, approval and seal attachment). Coordination is carried out in cases where documents contain any legal norms and their examination is required for compliance with current regulatory legal acts when they affect the interests of other organizations, officials of this organization, etc.

Coordination of the draft document is carried out with organizations and officials who, in accordance with their competence, are directly related to the issues contained in the draft document. Coordination can be carried out both within the organization - with structural divisions and officials (internal coordination), and outside it - with subordinate and non-subordinate organizations (external coordination).

Internal approval is issued with a visa, external - with an approval stamp. Let's consider the procedure and rules for processing internal approval of documents (endorsement).

Visa official document - details of the document expressing the official’s agreement or disagreement with the contents of the document.

Requirements for obtaining a visa and the procedure for endorsement of documents are determined by the following regulatory legal acts:

§ State Standard of the Republic of Belarus (STB) 6.38-2004 “Unified documentation systems of the Republic of Belarus. System of organizational and administrative documentation. Requirements for document preparation";

§ Approximate instructions for office work in ministries, state committees and other central government bodies, institutions, organizations and enterprises of the Republic of Belarus, approved by order of the Chairman of the Committee on Archives and Records Management of the Republic of Belarus dated May 23, 1995 No. 13 (hereinafter - Approximate instructions for office work).

In this case, one should also be guided by the Guidelines for the practical application of STB 6.38-2004, approved by order of the Chairman of the Committee on Archives and Records Management under the Council of Ministers of the Republic of Belarus dated September 16, 2005 No. 41, which specify the provisions of STB 6.38-2004.

Both internal and outgoing documents are subject to endorsement.

On internal documents visas are affixed below the signature on the left on the front side of the last sheet of the first copy of the document. When endorsing draft administrative documents (orders, instructions, instructions, decrees, decisions), the Sample Office Work Instructions recommend placing visas on the reverse side of the last sheet of the document (clause 2.3.11), because When duplicating and sending copies of a document to other organizations, visas for them are not reproduced.

In outgoing documents (letters, certificates, memos) copies of documents remaining in the organization are endorsed (so-called “vacations”). The visa is issued according to the same rules as for the approval of internal documents.

This material is published partially. The entire material can be read in the magazine “Personnel Department” No. 1 (60), January 2006. Reproduction is possible only with

Lawyers have ready-made recipe: “If you don’t know what to do, act according to the law.” But many of us accountants lack basic legal knowledge. Hence the legal illiteracy, mistakes, inability to navigate the multitude of requirements of regulatory legal acts and interact with regulatory and law enforcement agencies, to distinguish between the main and the secondary. What should any accountant do, where should he start? From what will provide him with the main thing - the safety of his activities, namely: from organizational issues that directly concern him. And these are his powers and responsibilities! The chief accountant (accountant) has to sign many documents during his professional life. Which ones are signed and which ones are simply endorsed? Our publications in this issue will help you figure out how to act in this or that case.

Sighting

If the document flow is budgetary institution is organized correctly, then one of the necessary stages in creating an official document will be its approval by responsible employees. This procedure is better known as sighting. Let's talk about her.

Document approval is the process of approval by a competent person of a draft document drawn up by another structural unit or institution that requires appropriate approval.

Disputes often arise between employees of budgetary institutions regarding the necessity and priority of this event. But the issues of legality and responsibility for the endorsement of the document are more concerning. First of all, the prospect frightens criminal liability for actions related to the subsequent adoption of illegal administrative decisions that were endorsed (signing of contracts, orders, instructions, etc.), in which mainly official persons are involved. And these are, in particular, such crimes as abuse of power or official position (Article 364 of the Criminal Code, hereinafter referred to as the Criminal Code), abuse of power or official authority (Article 365 of the Criminal Code), and official negligence (Article 367 of the Criminal Code).

Attention! It is necessary to distinguish between the details “Signature” and “Visa”. They have different legal force and are formalized differently. So, a visa is a requisite that has no legal force. It is needed rather for confidence and correct implementation of a certain management action by the head of a budgetary institution, which is a consequence of the structure he has built internal control in a budget institution.

If you want to be confident in your actions, you should refer to the relevant rules.

The main provisions regarding the endorsement of documents are indicated in Standard instructions on office work in central authorities executive branch, the Council of Ministers of the Autonomous Republic of Crimea, local executive authorities, approved by Resolution No. 1242 of the Cabinet of Ministers of Ukraine dated November 30, 2011 (hereinafter referred to as Resolution No. 1242, Model Instruction No. 1242), and in the Unified System of Organizational and Administrative Documentation (Requirements for the preparation of documents DSTU 4163-2003), approved by order of the State Consumer Standard dated 04/07/03 No. 55 (hereinafter referred to as the Standard).

According to clause 14 of Standard Instruction No. 1242, one of the classes of management documentation that ensures the organization of management processes is organizational and administrative documentation, the details of which and the order of their arrangement are determined by DSTU 4163-2003 “ Unified system organizational and administrative documentation. Requirements for the preparation of documents,” that is, the Standard.

Clause 1.1 of the Standard stipulates that it applies to organizational administrative documents– resolutions, instructions, orders, regulations, decisions, protocols, acts, letters, etc., which are created as a result of the activities:

• organs state power Ukraine, local governments;
• enterprises, institutions, organizations and their associations of all forms of ownership.

It should be noted that according to paragraph 2 of Resolution No. 1242, the central executive authorities, the Council of Ministers of the Autonomous Republic of Crimea, local authorities The executive branch must develop, in accordance with Model Instruction No. 1242, and approve within three months, in agreement with state archival institutions, their own instructions for office work and standard instructions for office work for enterprises, institutions, and organizations of similar nature in the nature of their activities that fall within the scope of their management. In paragraph 3 of Resolution No. 1242, it is recommended that local governments develop and approve their own instructions for office work in accordance with Model Instruction No. 1242. Such a document itself is very useful, since it allows you to avoid many questions regarding “who, what and why visas” .

Thus, the current legislation proposes a unified approach to record keeping in the state.

A visa is the approval of a draft document.

Please note that it is precisely when assessing: the feasibility of creating a document; validity; compliance with legislation, the draft document is approved. Coordination can be carried out both within the institution by officials who, in accordance with their competence, resolve issues raised in the document (internal coordination), and outside it by other interested institutions (external coordination).

In accordance with clause 62 of Model Instruction No. 1242, internal approval of a document is issued by affixing a visa. A visa in accordance with the requirements of the mentioned paragraph of Model Instruction No. 1242 includes: personal signature, initials (initial of the name) and surname of the person endorsing the document, the date of endorsement, indicating, if necessary, the name of the position of this person. All official marks on documents related to their passage and execution, including visas, are subject to mandatory dating and signing.

According to clause 5.25 of the Standard, the visa is placed on both the front and back sides of the last sheet of the document.

The visa is placed on copies of documents that are left at the organization.

Clause 65 of Model Instruction No. 1242 stipulates that the list of officials who must endorse a document is determined by the employee who creates the document based on its content. Sighting procedure certain types documents are indicated in the instructions of the institution. For the contents of a document that is endorsed by several persons, such persons are responsible according to their competence.

If there are comments and suggestions to the draft document, and therefore it is impossible to agree on it due to inconsistency with the law, administrative documents of the budgetary institution and job descriptions regarding the distribution of powers and responsibilities, inappropriateness, these comments and suggestions are set out on a separate sheet, as stated in the draft a corresponding mark is made.

If during the endorsement it turns out that significant changes need to be made to the document prepared for signing, it requires a second endorsement.

The official (initiator), who, in accordance with his competence, resolves the issues raised in the draft document, must notify the person signing the document of the presence of comments in the manner as defined in the instructions for office work.

Office work requirements for the approval of orders (instructions)

In accordance with clause 84 of Model Instruction No. 1242, orders (instructions) are issued as decisions of an organizational, administrative or regulatory nature. According to the content of management action, orders are issued on the main issues of the institution’s activities, administrative and economic or personnel issues.

Draft orders (instructions) on core activities, administrative and economic issues are prepared and submitted by structural units on behalf of the head of the institution or on own initiative.

Draft orders (instructions) on personnel issues (personnel) are endorsed by the employee personnel service who created the document, and its manager, as well as, depending on the types of orders, officials of the structural unit for the prevention and detection of corruption, the accounting service, and other officials to whom the document concerns.

Draft orders (instructions) on core activities, administrative and economic issues and appendices to them are endorsed by the employee who created the document, the head of the structural unit in which it was created, officials who are identified in the draft document as executors of the tasks contained in it, the head office management service, manager or official structural unit for the prevention and detection of corruption, other officials affected by the document.

Attention! Legal service of the executive authority in accordance with paragraphs. 3 p. 10 General provisions on the legal service of the ministry, other executive body, state enterprise, institutions and organizations, approved by resolution of the Cabinet of Ministers of Ukraine dated November 26, 2008 No. 1040 (hereinafter referred to as General Regulations No. 1040), or the legal service (legal adviser) of the enterprise, institution and organization in accordance with paragraphs. 3 clause 11 of General Regulations No. 1040 must be endorsed if all required visas heads of interested structural divisions, draft orders of a regulatory nature, as well as orders on personnel issues (personnel) and on other issues determined by the instructions for office management of the institution.

In addition, the legal service of the executive authority in accordance with paragraphs. 11 clause 10 of General Regulations No. 1040 approves (vises) draft contracts if there is approval (visa) from the heads of interested structural units. The legal service (legal consultant) of an enterprise, institution and organization is obliged in accordance with paragraphs. 6 clause 11 of General Regulations No. 1040 to coordinate (endorse) draft agreements (contracts) in the presence of visas of the heads of interested structural units or their replacements.

Also, draft orders (instructions), which are provided for signing by the head of the institution, are endorsed by his deputy in accordance with the distribution of functional responsibilities.

The final decision on who and what should be endorsed is made by the manager, taking into account the competence of specific officials, but without circumventing the requirements of the law, his own administrative documents and job descriptions approved by him.

External approval

If it is necessary to assess the content and feasibility of issuing an order (instruction), external approval of the draft document can also be carried out with other interested institutions. The above is relevant when agreeing on an order accounting policy budgetary institution as the main manager budget funds.

The requirements for external approval of documents are set out in clause 69 of Model Instruction No. 1242, namely: external approval of draft documents is formalized by affixing an approval stamp to them, which includes the word “Approved”, the name of the position of the person and institution with which the draft document is being approved , personal signature, initials (first name), surname and date or name of the document confirming the approval, its date and number (index).

The approval stamp is affixed below the signature on the front side of the last sheet of the document and contains the word “Approved”, the name of the position of the person with whom the document is being approved (including the name of the institution), personal signature, initials, surname and date of approval, for example:

The approval stamp is placed below the signature on the front side of the last sheet of the draft document.

If the contents of the document concern more than three institutions, an Approval Sheet is drawn up, about which a note is made in the document in the place of the approval stamp, for example: “The Approval Sheet is attached.”

The approval sheet is drawn up according to following form:

Conclusions

It is very important to strictly comply with the requirements of the law regarding the organization of accounting and reporting, in which the chief accountant of a budgetary institution plays a significant role both at the stage of submitting proposals regarding the construction of internal control (distribution of powers and responsibilities, identification of responsible and financially responsible persons, securing administrative documents job descriptions employees, etc.) and directly during the execution of his powers.

With your signature on documents recording the facts of implementation business transactions, the chief accountant confirms that these operations in the budgetary institution were carried out in accordance with the law. The signature of the chief accountant in the reporting is the main tool for confirming the reliability, correctness and legality of the business transactions reflected in it and is evidence of his responsibility for the documents compiled.

Documents acquire legal force only after they are signed or agreed upon. But who has the right to this? In what order does the approval take place? Is a visa on a document a sign of it? We will examine these questions in the article.

What is it?

A visa on a document is not a stamp indicating permission to enter the country. This is a qualitatively different concept.

What is a visa on a document? Let's consider the definitions that are suitable in this context:

• Official's mark.
• An inscription on an act or document that gives it force or certifies its authenticity.
• An official’s inscription on documentation, giving it legal force.
• Resolution, instructions to performers, permission to carry out certain work, perform specific actions.
• A stamp, inscription, mark in a document indicating the authenticity or legal force of the paper.
• A message that indicates that the person who receives the benefit has every right to it.

A visa on a document is, as we understand, a certain inscription, seal, stamp, mark. Now let's figure out in what cases and by whom this is affixed.

What is sighting?

Let's move on to the next term. Endorsement of documents is their certification by an official by affixing a personal signature. The latter certifies that the person who endorsed has read the contents of the documentation and agrees with it.

A visa on a document is a seal, a stamp, a personal signature. It can not only certify agreement with the contents of the document, but also oblige everyone to whom this paper is addressed to be guided by the instructions set out in it or directly comply with them.

The main purpose of approval and approval of documents is to eliminate depersonalization in various types of business processes.

At the same time, we must remember that it is incorrect to use the word “endorsement” officially in business papers. It is appropriate to use the term “coordination” here. IN business correspondence These words are synonymous, but "sighting" is more suitable for informal conversations.

Thus, approval is the approval of a document. The case when the executor draws up a business paper with a visa (personal signature, stamp). Approval visas, instructions, and comments are highlighted.

Approval (approval) of documentation can be both external and internal. Let us consider the features of these two cases.

Internal consistency

It is carried out with those divisions and departments whose participation is envisaged in the implementation of this document. If the institution has a legal service, then the papers must be agreed upon with a legal specialist before they are endorsed. Also, the document can be agreed upon with the deputy. the manager whose jurisdiction includes the issues reflected in the paper.

If the execution of documentation is associated with any financial expenses, then it must be endorsed by the financial service. In most cases, the chief accountant signs. He certifies agreements and contracts related to the receipt/release of material assets, performance of work and provision of services, orders on the establishment of salaries, bonuses to wages, bonus provisions.

Design features

Let us now examine the criteria for document approval. Regarding internal approval, the visa requirements are as follows:

• Indication of the position of the visa official.
• His personal signature.
• Decoding of the latter (last name and initials).
• Date of signature.

If the approving person does not agree with the contents of the document, he has additions and comments to the project, then all this is stated on a separate sheet. It is also signed and attached to the main document.

The visa here will be issued as follows:

• The inscription "Remarks are attached..."
• Job title.
• Personal signature of the responsible person.
• Explanation (last name and initials of the employee).
• Date of approval of the document.

Visa location

Where does the visa apply? There are two cases:

• The original paper is sent from the organization. The visa is placed below the signature. Or on the left margin of the last sheet of the photocopy that will be left with the organization.
• The original paper remains with the company. In most cases this is internal documentation. The visa is affixed on the reverse side of the last sheet of the first copy of the original document.

All institutions must compile a list important documents indicating the persons whose visas are necessary to recognize the authenticity of these papers and give the documentation legal force. Such a list can usually be found in the appendices to the office work instructions. Each of the specialists of this service must clearly understand without the visa of which responsible persons the document will be invalid.

External approval

External approval of documents in an organization can occur with the involvement of a whole range of third-party institutions:

• Subordinate and non-subordinate bodies. If the paper somehow affects their interests.
• Research organizations.
• Public associations.
• Bodies of non-departmental and state control.
• Higher departments, etc.

External approval of documentation can be done as follows:

• Minutes of discussion of the draft documentation.
• Agreement protocol.
• Approval stamp.

As practice shows, the last option is the most common. Let's look at it in more detail.

Design features

If we turn to the order of document approval, we will see that the approval stamp is presented in two variations:

• Coordination with a specific official.
• Coordination with another document. The last one is a protocol, a letter, etc.

Let's consider how the approval stamp is drawn up by a specific person:

• The position of the responsible person with the name of the organization he represents. For example, "Director of School No. 1".
• Personal signature and its decoding (last name and initials).
• Date the document was signed.

In cases where it is necessary to agree with another document, the design of the stamp is standard as follows:

• AGREED (in capital letters, without quotation marks).
• Title of the supporting document. For example: “Minutes of a professional committee meeting.”
• Date of document creation.
• Number of supporting documentation.

That is, in the final form it will look like this:

AGREED

Minutes of the meeting of the professional committee

18.12.2018 №1234.

In cases where it is necessary to coordinate a document with several organizations at once, a separate sheet is attached to the paper for its approval.

Visa approval

Thus, we need to distinguish between two similar but not equivalent concepts. This is an approval visa and an approval stamp. Let's look at their distinctive features.

The approval visa is characterized by the following:

• Definition according to GOST: a requisite that records the agreement/disagreement of the responsible person with the contents of the document.
• Who is authorized to affix? The approval visa is prescribed by the executors (departments involved in the implementation of this document), the deputy manager on the relevant issue, and the legal department of the company.
• Includes the name of the endorser’s position, his personal signature with transcript and date.
• The approval visa certifies such business papers as organizational and administrative documents, technological acts, standard forms of internal documentation, powers of attorney and contracts.

Approval stamp

Signing documents by the manager is not the only way to sign them. Let us now consider the distinctive features of the approval stamp:

Responsible persons

Depending on the content of the documentation, it may need to be signed by a variety of officials. Let's present a standard list of employees who are authorized to issue an approval visa:

• The drafters of this document.
• Executors to whom the drawn up order is given.
• Representatives of the legal department.
• Office staff.
• Chief Accountant.
• Others if necessary interested workers organizations.

Terms of approval

It is difficult to determine any specific deadlines for approval of documentation. For each type of business paper they are determined individually. This is affected by the following:

• The importance of this document in the hierarchy of business papers.
• Complexity of specific documentation.
• Number of stages of paper approval.
• The number of officials involved in the visa process.

Basic rules

In conclusion, we list the basic rules for obtaining visas and stamps:

• The visa is affixed strictly on the back of the last sheet of the project directly below the text. Often a special approval sheet is offered for the document. This is convenient because if the project is slightly altered, it can be reprinted again without collecting signatures for the second round.
• The visa is issued in accordance with GOST 6.30-2003. As we mentioned earlier, for internal documents it is enough to indicate the position of the responsible person, his personal signature, its transcript and date. When making an external endorsement, do not forget to write “AGREED”.
• In specific cases, first they write “There are comments,” “Comments are attached,” “I agree, taking into account the comments.” Here you must remember to provide a link to the sheet or appendix where these comments are listed.

Let's summarize. The visa itself is a document requisite. In addition, it is a composite prop, since it contains (according to GOST) several elements. Which ones exactly depend on the methods of its approval. It can be external and internal. The standard components of a visa are: the name of the position of the responsible person, his personal signature, a transcript in the form of a surname with initials and the date of signing the document.

VISITING THE DOCUMENT

VISITING THE DOCUMENT

confirmation of the validity of the document, obtaining permission, consent of authorized bodies and persons in cases where this is provided for by rules, regulations, laws. A visa is issued in writing and can be sealed or stamped.

Raizberg B.A., Lozovsky L.Sh., Starodubtseva E.B.. Modern economic dictionary. - 2nd ed., rev. M.: INFRA-M. 479 pp.. 1999 .

Economic dictionary. 2000 .

See what “DOCUMENT VISION” is in other dictionaries:

Encyclopedic Dictionary economics and law

document approval- confirmation of the validity of the document, obtaining permission, consent of authorized bodies and persons in cases where this is provided for by rules, regulations, laws. A visa is issued in writing and can be sealed, stamped... Dictionary of economic terms

This article is too short. Please add... Wikipedia

Sighting- an operation to combine the image of the telescope reticle with the sighting target. Source … Dictionary-reference book of terms of normative and technical documentation

Placing a signature on a document by an official, indicating his agreement with the contents of this document. Dictionary of business terms. Akademik.ru. 2001 ... Dictionary of business terms

sighting- Signing of a document by an official, certifying agreement with its contents or obliging everyone to whom it is addressed to fulfill or be guided by what is stated in it. V. is necessary to eliminate impersonality in the management process.… … Technical Translator's Guide

Sighting at a landmark- 18. Sighting to a landmark Alignment of the optical axis of the sighting device with the direction to the landmark