Issuance of funds to accountable persons. Why is the endless issuance of money under the report of the head of the company dangerous?

17.08.2017, 15:41

What rules for issuing money to the account from the cash desk in 2017 are mandatory for employers to apply? Is it true that from 19 August the new rules for dispensing cash without an application apply? Is it possible to transfer money to bank card? We will answer the main questions and give 6 main rules for the registration of accountable amounts.

List of persons entitled to receive money

The employing organization, by virtue of the norms of the legislation on accounting, is obliged to organize and maintain internal control of the committed facts of economic life. You can find such a requirement in part 1 of article 19 Federal law dated 06.12.2011 No. 402-FZ "On accounting". The procedure for monitoring the issuance of money to accountable persons should be determined by the general director of the company. He can issue an order with a list of persons who are entitled to receive funds. Here is a sample of such an order:

In order to maintain cash discipline, an employee is considered a person with whom an employment or civil law contract has been concluded (clauses 5 and 6.3 of the Bank of Russia Directive No. 3210-U of March 11, 2014). Consequently, money can be issued against the account, including to the contractor. He may need them, for example, to purchase materials to perform work under a civil law contract. Such an amount for the report can be given to him, for example, from the cash desk.

Application for the issuance of money under the report: innovations of 2017

Until August 19, 2017 for cash withdrawals Money under the report, the employee had to submit to the accounting department or the personnel department a statement in any form, in which it was required to indicate the required amount, and also explain for what purposes it will be spent. The application could look like this (form):

However, the situation has changed since August 19, 2017. The amendments are provided for by the Ordinance of the Central Bank of Russia dated June 19, 2017 No. 4416-U. From that date, you can issue money to the employee on account of the report without his application. To issue money, an order or other administrative document of the company is enough. Here is a sample order for the issuance of accountable amounts in 2017:

You can download a sample order for the issuance of money to the submission in 2017 by.

What amount can be issued for reporting in 2017

What is the maximum amount that can be reported? Is it possible to issue large amount CEO for a long time? Is it true that you cannot give out more than 100,000 rubles? Such questions often arise among accountants and personnel workers.

Recall that limit size cash settlement - 100,000 rubles per one transaction is not applied when issuing money against a report (clauses 5 and 6 of the Directive of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U). After all, this maximum amount is applied exclusively for settlements with other organizations or individual entrepreneurs (clause 6 of the Directives of the Central Bank of the Russian Federation No. 3073-U). Consequently, an employee of the organization can be given a large amount. So, for example, a manager (director) can be given, say, 350,000 rubles and this will not be considered a violation of cash discipline.

In 2017, the accountable amounts can be transferred to the accountable person's bank card, incl. on the salary (Letter of the Ministry of Finance dated 08.25.2014 No. 03-11-11 / 42288).

Statement for the amount received: is it obligatory or not?

It is possible to issue cash on account of the report if the employee has not repaid the debt on the previously issued funds. This can be done from August 19, 2017. However, this does not mean that employees no longer need to draw up advance reports on the amount spent. Even after August 19, 2017, the employee must submit reporting documents to the accounting department about the money spent.

Until August 19, 2017, it was impossible to issue money on account if the employee did not submit a report on the previously received amounts. However, since that date, such requirements have been excluded from clause 6.3 of the Bank of Russia Instructions dated March 11, 2014 No. 3210-U.

When you need to report on the amounts received: deadlines

When do employees need to submit a statement of money spent to the employer? The answer to this question must be sought in the order. general director... After all, it is in it that such a period is indicated.

By general rule, the employee must report on the amounts received under the report no later than three working days after the expiration of the period for which these amounts were issued (clause 6.3 of the Directive of the Central Bank of the Russian Federation of 03/11/2014 No. 3210-U). But what if the return period has not been set? According to the tax authorities, in such a situation, the employee must submit the report on the same day on which he received them (letter from the Federal Tax Service of Russia dated January 24, 2005 No. 04-1-02 / 704).

The funds issued under the report are not subject to personal income tax or insurance premiums. In this regard, some unscrupulous persons are trying to evade taxes and contributions by issuing money on account for an indefinite period. The experts of our portal, for example, are aware of the situation when the director of an LLC issued to himself quite a large sum(550,000 rubles) and did not indicate the return period in the order. He thought that this money could not be returned now. However, this is absolutely not the case! The tax authorities believe that if the return period is not prescribed, then you need to report on the amounts received on the day they are received. If there is no report, then the tax authorities can regard the money as the director's income. And, as a result, to charge additional personal income tax and insurance premiums. A similar situation and with the issuance of money under the report of ordinary employees.

Note: special conditions are specified for travel expenses. The employee must report on them within three working days from the date of return from a business trip (clause 26 of the Regulations, approved by the Decree of the Government of the Russian Federation of 13.10.2008 No. 749).

Change the regulation on the conduct of cash transactions from August 19

So, as we have already said, the procedure for issuing money to the submission has changed since August 19, 2017. In this regard, it is advisable for organizations to update the regulation on work with accountable amounts. We have prepared for our readers a sample of the new regulation (taking into account the 2017 amendments), which you can download.

6 main rules for issuing a report in 2017

Now we list the 6 main rules for issuing accountable amounts in 2017:

Any amount can be issued under the report, including more than 100,000 rubles;
To receive money on account from August 19, 2017, it is not necessary to receive an application from an employee. The order of the head is enough.
From August 19, 2017, it is possible to issue cash on account of the report, even if the employee has not repaid the debt on the previous advance.
Accountable amounts can be transferred to bank cards.
From August 19, 2017, it is necessary to update the Regulation on Settlement with Accountable Persons.

Legislative reform of provisions accounting regarding in budgetary institutions started back in 2016. According to the order of the Ministry of Finance dated 01.07.2013 No. 65n, a number of amendments were made to the instructions on budget classification modifying some codes for the classification of sector operations government controlled(). Thus, in registers budget accounting analytical accounts have been updated to reflect the movement of the amounts reported. At the same time, additions were included in tax code RF.

In 2017, the Central Bank made changes to the sub-report , by adopting a regulatory act dated June 19, 2017 No. 4416-U, which made significant amendments to the instructions of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U. The main modifications were made to point 6.3.

New rules for reporting:

only an employee with whom the employer signed an employment contract (Article 15 of the Labor Code of the Russian Federation), as well as individuals working under a civil law contract (letter of the Central Bank of the Russian Federation dated 02.10.2014 No. 29-R-R-6/7859 );
employees do not have to submit an application to dispense money. The basis for the payment of the advanced amount is an order, order or decision signed by the head;
the issuance of the required amounts can also be carried out in the presence of debt on accountable money issued earlier.

What has changed in the algorithm for issuing funds?

The new 2019 reporting rules are the following sequential order:

The employee submits to the accounting department, signed by the head of the institution, in any form.
Accountable persons, the changes in 2017 approved this innovation, now they may have arrears on previously issued advances. But before issuing it, you need to make a full reconciliation of settlements with him.
The employee provides an advance report no later than 3 working days after the date specified in the order. All available documents confirming expenses must be attached to the advance report. Unspent money (accountant).
The accountant or cashier checks the received invoice and source documents for the correctness of their filling. The verification period is set independently by each institution through local acts.

If the management of a budgetary organization wants to protect themselves from non-return, you can approve a ban on the issuance of funds if the employee has current debt... For this, the Regulation on settlements with accountable persons is approved.

No changes were recorded in the reported amounts in 2019. The employee has the right to receive any amount of money in advance without restrictions. However, if an employee pays with suppliers, contractors or performers as a representative of a budgetary organization, issued to him cash amount cannot exceed 100,000 rubles under one contract.

Is it possible to transfer the accountable amounts to the card

Regulatory regulation does not establish any prohibitions on the transfer of funds against a report to a corporate or debit plastic card to the employee. On the possibility of transferring advance money to salary card says the Ministry of Finance (letter dated 21.07.2017 No. 09-01-07 / 46781). For the legitimacy of such actions public sector entity must prescribe and approve the feasibility of cashless payments in its accounting policies and the Regulation on settlements with accountable persons, as well as in the order on the development of standard advance reporting forms, noting wire transfer additional item.

Is an application for the issuance of a subreport mandatory now?

From 19.08.2017 application for the issuance of advance funds on mandatory form no need to write. The required amounts for the needs of the enterprise are issued on the basis of an order, order or decision by the managers or on a written application of the accountable person in any form. Such a statement must contain information about the total amount of cash issued and the period for which the money is advanced. The document is signed by the head of the institution and dated.

If an employee has spent his money

If to meet the needs of the organization, an employee involved his own funds, he must also draw up a reporting statement. The employee writes an application for reimbursement of the money spent by him, the manager accepts, reviews and approves. Then, an order is issued to reimburse the money spent.

If an employee has spent their money, that is not an accountability!

The compensation algorithm must also be written in regulatory framework organizations by drawing up a local act with an attachment in the form of a sample report on their own money spent by employees for the needs of the institution.

The accounting department should carefully check the provided primary documents for reimbursement. If possible, the employee must issue them directly to the organization in order to avoid additional accrual of personal income tax. However, the letter of the Ministry of Finance dated 04/08/2010 No. 03-04-06 / 3-65 explains such situations as follows: in the actions of the employee, the economic benefit is excluded, and, accordingly, the taxable base.

New templates for subreporting

Issuing money on account is only a completely understandable process at first glance. What's so difficult: the employee wrote an application, and the manager approved the issue of money. That's all!

However, who exactly can receive money on account? Can these funds be issued to employees who are registered under a civil law contract? And the representative of the supplier organization will be able to get money on account of the client? Can the head of the company take the funds on his own? That's what we'll talk about in this article!

How and to whom you can give money on account

Ordinance of the Bank of the Russian Federation No. 3210-U dated 03/11/14. in clause 6.3 provides special conditions disbursement of funds under the report:

money is issued only on the basis of a written application from the employee, which is approved by the head. Moreover, the application must necessarily indicate the period for which these funds are provided, the amount to be issued, the head's visa and the date of approval. The application must be drawn up by an accountable person;

on the basis of the said statement an expense cash order is issued, to which the document is attached, as confirmation of the targeted issuance of funds;

money issued to an employee of an enterprise or entrepreneur... At the same time, Instruction No. 3210-U explicitly states on what basis this employee is recognized as an employee of an organization or individual entrepreneur. For such recognition, only two options are provided: the existence of an employment contract with the specified person or the conclusion of a civil law agreement with him. Both of these options are enshrined in clause 5 of Bank of Russia Ordinance No. 3210-U. Therefore, you can safely issue funds on account of an employee who is out of state, but with whom an agreement has been concluded. In confirmation of this, there is also a letter from the Bank of the Russian Federation itself No. 29-R-R-6/7859 dated 02.10.14, directly stipulating the recognition by an employee for the purpose of issuing funds to him under the report of the person with whom the organization has concluded a civil law contract ... For example, a work contract. This statement also applies to the employees of the entrepreneur;

money is recognized as issued on account if their purpose is to pay the costs associated with the activities of an organization or an entrepreneur;

issue of funds on account is possible only if there is no debt from the employee for the funds previously received by him under the report... Based on Ordinance No. 3210-U of the Bank of Russia, this debt must be repaid in full at the cashier's office, or its expenditure must be documented in full by depositing advance report and the documents from which the targeted spending of funds (i.e. for entrepreneurial activity) proceeds.

If all the above conditions are met at the same time, then funds from the cash desk can be issued without fear for a report. Is it possible to issue money under the report of the head of the company?

Is it possible to issue money on account

Director

It is worth recalling that clauses 6.3 and 5 of the Bank of Russia Ordinance No. 3210-U stipulate the possibility of issuing funds only to employees of a legal entity who are drawn up under an employment contract or work under a civil law agreement. At the same time, there is no indication of job restrictions.

As for the director (general director), i.e. the main head of the organization, then he, as a rule, works only on the basis of an employment contract (moreover, it can even be part-time work) and is on the staff of the company. Therefore, he also falls under the category of "employee of the organization". This means that he also has the right to receive money on account.

Video - settlements with accountable persons:

But what about the application? In this case, it is recommended to write an impersonal statement, which contains not a request for the issuance of funds, but a statement about the need to receive them. For example, like this: "I declare the need to receive 10,000 (ten thousand) rubles for payment on account ...". In addition, the director of the company is also subject to the requirement to draw up an advance report.

Is it possible to draw up an application in this way if the founder of the organization receives the funds under the report?

To the founder

If the founder of a legal entity (that is, its owner) acts as the head of the company or holds another position in it (for example, a simple manager or accountant), then the organization must conclude an employment contract with him and take it to the staff.

In fact, for the purposes of Ordinance No. 3210-U of the Bank of Russia, such a founder becomes an ordinary employee with job responsibilities and an employment contract. So, you can give him funds on account of the report!

If the founder remains only in the status of the owner, then he is not entitled to receive money from the cash desk on account. Why? Because the specified person is not a full-time or even a freelance employee of the company, but only its owner.

Therefore, funds issued to the specified person from the cash desk can be regarded as a loan. This interpretation of the issuance of funds does not contradict the law, but in this case:

you will have to sign a loan agreement with the founder (not a loan!);
withdraw funds from the current account, since it is prohibited to spend cash proceeds for the issuance of loans (Ordinance of the Bank of the Russian Federation No. 3073-U dated 07.10.13);
in addition, even if the founder spends these funds for the needs of the enterprise, they will not be accountable anyway. In this case, then, for example, a sale and purchase agreement should be drawn up in order to receive from the founder the assets he acquired for the company.

And what if an entrepreneur takes money from the cash register for the needs of his company?

Entrepreneur

Indeed, if you follow the norm of clause 6.3 and clause 5 of Instruction No. 3210-U, then individual entrepreneur is not entitled to receive funds on account, since he has not concluded a contract with himself, either labor or civil.

However, Instruction No. 3210-U regulates only the procedure for issuing funds for reporting to employees of an organization and an entrepreneur, setting the following restriction for them: only those employees who work under an employment or civil law agreement can receive money from the cash desk for reporting.

And at the same time, in Ordinance No. 3210-U, there is no prohibition on the receipt of funds by the entrepreneur himself for the purposes of his activities. Moreover, in paragraph 1 of Article 861 Civil Code The Russian Federation directly states that in the case of settlements with the participation of citizens that are not related to their entrepreneurial activities, these settlements can be carried out in cash without restrictions in the amount.

The opposite follows from this provision: when citizens implement cash payments that are related to their entrepreneurial activities, there are restrictions on the amount of spending.

In other words, the civil legislation of the Russian Federation allows entrepreneurs to spend cash on their entrepreneurial activities, but within certain limits.

This is also supported by clause 2 of the Bank of Russia Ordinance No. 3073-U dated 07.10.13: an entrepreneur is prohibited from spending cash proceeds, except for paying for goods, works and services.

But in order to make such a payment, you will need to comply with a number of conditions:

money for the purpose of entrepreneurial activity must be paid at the expense of the funds received by the entrepreneur in the implementation of this activity;
expenses must have documentary evidence, from which follows their connection with entrepreneurial activity;
payments must be made within the limit set for cash payments, i.e. no more than 100 thousand rubles under one contract.

Those. when issuing money to an entrepreneur to pay them expenses, the target nature of the issuance of funds should be indicated in the cash outflow order. For example, like this: "To pay for goods under contract No. 1 dated 11/16/15 through IP Ivanov V.V."

If the entrepreneur has already spent his own funds, then it is recommended to give him the money spent by him as compensation from the cash desk in order to confirm cash payment these costs... V expense note you will need to indicate, for example: “repayment of the debt for payment through the individual entrepreneur Ivanov V.V. per …. according to consignment note No.…. from ... ".

It should be noted that the entrepreneur is not obliged to draw up an advance report.

Is it possible to issue money by bank transfer?

Sure. In this case, you can use either corporate card, which is registered for an organization or an entrepreneur. Or you can simply transfer funds from the current account to the accountable person's salary card or to personal card the entrepreneur himself.

However, in order to avoid troubles such as accruing insurance premiums on the reporting amount and adding it to the employee's income, it should be when transferring funds to a card in payment order be sure to indicate that these funds are transferred under the report.

By the way, the use of salary cards to transfer accountable amounts to them is confirmed by a joint letter of the Ministry of Finance of the Russian Federation and the Federal Treasury of the Russian Federation No. 02-03-10 / 37209, 42-7.4-05 / 5.2-554 dated 09/10/2013.

But for safety reasons, for example, in the Regulations on Accountable Funds or in the collective agreement, it is necessary to provide for the possibility of issuing funds on account of the employee's salary card.

In addition, after spending the funds issued under the report, the employee must report on the expenses he made. He must do this in the advance report and within no later than 3 days after the end of the period for which the funds were issued for the report.

Despite the fact that the advance report and the 3-day period refer only to cash accountable amounts, in order to avoid disagreements with the regulatory authorities, the specified requirements should be observed when spending the accountable funds non-cash.

If money is issued against an employee of another company on account

A similar situation arises when, for example, a work contract between a contractor is in force, which is entity, and the customer, which can be both an entrepreneur and an organization. And now the contractor's employee demands money to purchase, for example, materials. How to issue this money? Under the report? Or as an advance payment under a work contract?

First of all, it is worth remembering that clause 5 of Ordinance No. 3210-U of the Bank of Russia stipulates the possibility of receiving money on account only by employees of a legal entity or entrepreneur with whom labor or civil law contracts have been concluded.

At the same time, based on the analysis of the provisions of this clause 5, it follows that a civil contract must be directly concluded with natural person... Therefore, the issuance of funds to an employee of the contractor, which is a legal entity, is not the issuance of funds for accountability, since the work contract was concluded with the company. And how, then, to give the specified employee money for the purchase of materials?

In this case, the money is issued at the expense cash order, if this employee has a power of attorney from the contractor company to receive money and with an indication in the cash invoice, for example: "the issuance of funds for the purchase of materials on the basis of clause 6 of the Contract No. 234 dated 06/10/16".

In addition, in order to avoid troubles with the regulatory authorities and with the contractor himself, the conditions for the acquisition of materials should be previously agreed in writing, i.e. at whose expense and who should do it. Very often, in such situations, a contract of order is drawn up to the work contract, according to which the contractor, at the expense of the customer, acquires everything necessary for the work.

By the way, this procedure for cooperation, including the issuance of funds for the implementation of expenses within the framework of the assignment under a civil law contract, is also valid when an individual entrepreneur acts as a contractor.

Further, no advance reports are drawn up, and all documents, for example, for the purchase of materials, are drawn up in the name of the customer immediately. but specified documents may be provided to the customer not separately as the funds are spent, but together with the Report, which acts as an annex to the contract of order (work contract) and is drawn up upon completion of all expenses. This Report is prepared by the contractor as a summary confirmation of the costs incurred by him at the expense of the customer.

Video - issuing money for reporting from the cash desk in 1C Accounting 8:

The main document that establishes the rules for the issuance of funds against the account is the instruction of the Bank of Russia dated 11.03.2014 No. 3210-U "On the procedure for maintaining cash transactions"(Hereinafter referred to as the Instruction). Indication The Central Bank RF No. 4416-U dated June 19, 2017, significant changes were made to it, which became effective from August 19.

The main innovation: it is possible to draw up an expenditure cash order not only on the basis of a written application of the accountable person, but also according to the administrative document of the company or individual entrepreneur (subparagraph 6.3 of the Instructions). In addition, the ban on issuing accountable amounts in the presence of debt from the accountable person has been canceled.

But no one forbids giving money to employees on account of the "old fashioned way", on the basis of their written statement.

We sanction the issue

So, supporters of such an approach, let's conditionally call them "conservatives", must obtain a written statement from the employee - addressed to the manager, in any form. The text of the application must reflect the amount of cash and the date of issue.

The manager must agree on the issue of money and put his signature and date on the application.

As for the "innovators" who decide to take advantage of new opportunity, provided to them by the Central Bank of the Russian Federation, then they must issue an administrative document on the issuance of money. The composition of the requisites of administrative documents and General requirements for their registration today are established "GOST R 6.30-2003", adopted and put into effect by the decree of the State Standard of the Russian Federation of 03.03.2003 No. 65-st. It is this document that the Bank of Russia recommends to be guided by. Administrative document should contain the following information:

last name, first name and patronymic (if any) of the reporting person;
cash amounts;
the period for which they are issued;
manager's signature;
date and registration number of the document.

We issue money

After receiving the application, fill out an expense cash order. The order form (KO-2) was approved by the decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88.

The order can be issued by the chief or "ordinary" accountant, and in their absence - by the head (subparagraphs 4.2, 4.3, paragraph 4 of the Instructions). The order is checked by the cashier. If there are no errors, then after presenting a passport or other identity document, the employee is given cash (subclause 6.1, clause 6 of the Instructions).

The cash order is signed by the recipient and the cashier. If the company does not have a cashier (employee, in job duties which includes the conduct of cash transactions), then the manager can sign the cash order and issue cash (clause 4 of the Instructions).

An entry is made in the cash book for a completed order.

Dealing with the employee's report

We gain patience and wait for the employee to account for what he has received. If the money is issued for a business trip, then the advance report must be submitted by the employee within three working days from the date (subclause 6.3, clause 6 of the Directive, clause 26 of the "Regulations on business trips", approved by the decree of the government of the Russian Federation of 13.10.08 No. 749) :

the expiration of the period for which the money was issued;
returning from a business trip;
going to work (for example, after vacation or illness, if the deadline for issuing money fell within this period).

The report must be accompanied by documents confirming the costs (for example, commodity and cashier's checks). The advance report is presented to the chief accountant or accountant, and in their absence - to the head.

The person to whom the advance report is presented checks the targeted spending of funds, the availability of supporting documents, the correctness of their execution and the calculation of the amounts. After that, the advance report is approved by the head.

The period during which this report is checked, approved and finalized is set by the head (subclause 6.3, clause 6 of the Instructions).

After approval of the advance report, the reporting amounts are written off.

However, it happens that the employee spent less or more money than he received under the report. If less was spent, then in order to accept the remaining money, the chief accountant should issue and sign a cash receipt, which, in particular, reflects the amount of money returned.

If more has been spent, after the approval of the advance report by the head of the organization, the overrun should be returned to the employee on the cash outflow order, the details of which are entered in the advance report.

If the advance report is not approved (for example, due to the lack of supporting documents) or the balance is not returned, then the money can be

Some rules have changed in the issuance of accountable funds. In the article, we will figure out in detail how to issue money to an employee for submission in 2018.

Subreporting concept

An advance paid to an employee to carry out the business assignments necessary for the organization, the expense of which must be reported, is recognized as accountable.

What to spend money on accountable

The expenses of the organization are not always paid with funds from their current account. In some cases, it may be necessary to report funds to an employee. Such cases include:

The business of the organization (for example, the purchase of goods, works or services);
Business trip (when the employee is given a daily allowance, as well as money for travel and accommodation);
Hospitality expenses.

The basis for issuing a cash account from the cash desk is one of the following documents:

an employee's statement, which bears the director's visa, containing the amount of issue, as well as the period for which it is allowed to issue;
the order of the head on the issuance of funds is accountable.

In order for the organization to be indicated as a buyer in the documents that are issued to the accountant when purchasing goods, in addition to the accountable funds, the employee must be issued a power of attorney.

Who can be given accountable money

How to report money correctly

Until recently, in order to receive accountable money, an employee had to write an application. But from August 19, 2017, it is not necessary to do this. Now even those employees who have not yet reported on the previous advance can receive accountable money. Such changes are contained in the Directives of the Central Bank No. 4416-U.

Order to issue money on account

Since employees do not need to write applications for the issuance of accountable amounts, they need to be replaced by an order (order) of the head of the company.

The procedure for issuing an order is not indicated in the Directives of the Central Bank, but it says that the order should contain:

Full name of the employee to whom the accountable funds are issued;
The amount of funds to be issued to the employee;
The term for issuing funds to the accountant.

Important! If the order of the head for the issuance of accountable funds contains an inaccurate wording, the IFTS has the right to regard this as a violation of the rules for storing cash. For this, the company faces an administrative penalty in the form of a fine of up to 50,000 rubles.

Consider the wording options in the order for the issuance of accountable amounts.

For example, such a wording “I order in the future to extradite Petrova OP. cash up to 30,000 rubles without statements "or such" I order to issue Petrova OP. funds without statements until the amount of the advance payment reaches 30,000 rubles ”does not contain the exact wording, which means it can be regarded as a violation.

Here is an example of the wording that will allow to issue accountable funds to an employee without fear of inspection bodies: “issue OP. Petrova under the report of 30,000 rubles for 5 working days for the purchase of stationery ".

The order may also contain an order to issue accountable funds to several employees at once, for example, when sending several employees on a business trip.

We attach a sample order for the issuance of accountable funds to several employees when they are sent on a business trip.

Application for the issuance of money to the account

Despite the fact that there is no need to write statements on the rules for issuing accountable funds, some organizations find it more convenient to work with statements. In this case, the previous application form can be somewhat simplified. For example, remove the clause that the employee has already submitted an advance report on accountable funds issued to him earlier. This requirement has lost its force, now it is possible to give money to the accountant even if he has not yet paid off the previous advance received.

However, if the company wants to maintain such a requirement, then it can simply change the wording. For example, you can specify that a new advance is issued only if the employee has reported on the old one. It is necessary to prescribe such a rule in the Regulations of the enterprise on accountable workers.

Here is an example of an employee's application for the issuance of accountable funds.

If the regulation on accountable workers does not contain the wording that the funds for accountability are issued only at the request of the employee, or after a full account of the funds received on the previous advance, then they must be entered. If, in addition to this, the manager wants to limit the amount of accountable funds, then the Regulation should provide for the wording according to which the size of a one-time payment, or total amount the employee's debt cannot exceed a certain limit.

The money is credited to the card to the employee

When an organization transfers days to an employee to report on cashless payments, then writing a statement or issuing an order will not be required. The above procedure applies only to cash payments. But it will not be superfluous for the company to issue one of these documents. So she will protect herself from unnecessary proceedings by the inspection authorities. Besides, in local act it is better for the company to include a condition according to which the organization has the right to transfer the accountable money to the card to the employee. And in the payment order, according to which the funds will be transferred to the employee's card, it is necessary to indicate that the money is issued on account.

Important! Accountable funds can be transferred to the employee's salary card, or to his personal card. To do this, the employee needs to write an application with the appropriate request and indicating the details for the transfer.

Issuance of accountable funds

Money accountable to the director

If the funds are given to the director for accountability, then an order must also be issued. The order also indicates the purpose of issuing funds, the amount of issuance and the period for which it is necessary to buy the goods the company needs. At the same time, it is not worth writing a statement, so the accountant himself will endorse. The order is drawn up by the manager for himself. A consumable is drawn up for the order, in which the director will sign both for himself and for the accountable person.

How to account for the money in the account?

The head of the organization sets a deadline after which the employee must account for the funds received. For example, an accountant was given an advance payment for the purchase of stationery for a period of 5 days. After this period, the accountant must provide a report within 3 days. If the report is prepared according to travel expenses, then the employee must report within 3 days from the date of return from the trip.