Regulations on settlements with accountable persons - sample

Order on the appointment of accountable persons

Employees who receive money for administrative, economic and other needs and who must provide a report on the expenditure of money in the interests of the employer are called accountable persons or accountables.
Typical examples of accountable employees are posted workers, as well as workers who purchase inventory and materials for their employer. In principle, an accountable person can be not only an employee of the organization, but also, for example, a person performing work according to the GPD. We talked about how accounting of settlements with accountable persons is kept in our consultation.
We will tell you in this material how to draw up an order for the appointment of accountable persons.

Accountable person's advance report approved: posting

If, according to the advance report, more than the advance received has been spent, the employee is given an overspend. If not all accountable money has been spent, the remainder must be returned to the enterprise's cash desk (the accountant will issue a receipt order for it, the counterfoil will be given to the accountant).

An employee can also spend personal money to purchase something necessary for the company, for example, fuel and lubricants for a company car. In this case, a report is first submitted, and then the funds are reimbursed. Such an action must also be permitted by internal regulations.

If the accountable person does not meet the deadline established by the enterprise for submitting the advance report and does not return the balance of the accountable amounts, the employer has the right to reimburse the debt from his salary (Article 137 of the Labor Code of the Russian Federation).

At the time of checking the advance report, the money issued is reflected in Dt 71 “Settlements with accountable persons”. After approval by his manager, the accountant needs to make entries according to Kt 71 in correspondence with the accounts of expenses incurred:

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We draw up an order on accountables

The employer decides for himself who to issue funds on account. The law does not oblige you to issue any organizational and administrative document for this purpose, for example, an order, which defines the list of accountable persons. At the same time, depending on the specifics of the activity and the management features of the organization, such an order may be issued.

The order is drawn up in any form. It indicates the full name and positions of the persons to whom funds may be issued on account.

If the organization does not have a developed, say, Regulation on settlements with accountable persons or similar instructions, the order can fix, for example, the deadline for issuing funds on account, when such a period is the same in all cases of issuing funds, as well as other features of issuing accountable money .

The order for the release of funds for the report must be familiarized to the persons indicated in it.

For an order approving the list of accountable persons in an organization, we will provide a sample of its completion.

We remind you that the order approving the list of accountable persons is not a document on the basis of which cash can be issued to the accountable person. To directly issue money, you will need either a corresponding order from the employer for a specific payment of a certain amount to a specified person, or an application from the accountable, endorsed by the manager (clause 6.3 of the Central Bank of Russia Directive No. 3210-U dated March 11, 2014). We talked in more detail about the registration of the fact of issuing cash to an accountant. We talked about the non-cash issuance of accountable funds in a separate material, where we also provided a sample of the corresponding employee statement.

What amount should I report?

In Russia, payments in rubles that are carried out within the framework of one agreement should not exceed 100,000 rubles.
This is indicated in paragraphs 5 and 6 of the instructions of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U. It is believed that this limit cannot be exceeded. But there are also nuances. This limit on expenses is established only for settlements with other organizations and individual entrepreneurs (see clause 6 of the instructions of the Central Bank of the Russian Federation No. 3073-U). But it does not apply to settlements with individuals who are employees of the enterprise. This includes wages, social benefits, personal needs of the head of the organization and the issuance of funds. Taking this into account, issuing a larger amount is not a violation of cash discipline.

Reporting to the director

The issuance of money to the accountant begins with the execution of an application from the accountant and affixing on it the authorization visa of the director (a person authorized by the director to make decisions on spending money from the cash register). The application indicates the amount and period for which the cash must be issued. It is necessary to fill out such applications in order to comply with the procedure for conducting cash transactions.

But when the director himself must receive money from the cash register, instead of an application for release to the account, he issues an order to issue him money from the cash register (since he cannot write an application to himself). The order completely replaces the application, since it contains all the required data: to whom, how much and for what period cash should be issued, the signature of the manager and the date.

What to consider in 2021

When accepting the report, take into account changes in the design of cash receipts and BSO.
From 07/01/2019, the cash register receipt or BSO issued instead includes information about the name of the buyer (organization or individual entrepreneur) and his tax identification number. When preparing documents using the new reporting templates from August 19, 2017, remember:

1. If the accountable person has been given a power of attorney to purchase goods and services in the interests of the organization and he has presented it to the seller, then the seller is obliged to reflect this data in the issued cash receipt.

2. If the seller is not able to reliably establish that an individual is acting in the interests of a certain organization, then he is not obliged to comply with this requirement for issuing a check. In this case, the buyer for the seller is the individual himself. And the cashier's check is issued in the usual manner.

Who are called accountable persons?

The category of accountable persons may include any employees of the enterprise:

• secretaries who receive money from the cash register to purchase stationery, materials for office equipment and other office equipment,
• caretakers, to whom money is given to purchase household or household supplies. Accountable persons also include specialists who often go on business trips; they are given funds in advance against the report to pay for tickets, hotels, entertainment expenses, etc.,
• drivers who receive “cash” to pay for gasoline and other fuel liquids and spare parts also have accountable status,
• accountants and cashiers of enterprises.

Separately, we can single out employees of branches and structural divisions who do not have an independent balance sheet and receive money for business and other expenses from the main cash register of the enterprise.

Read more about who the accountable persons are in this material.

The concept of accountable money

Any funds issued by an accountant or cashier of a company to any of the employees in advance (i.e. in advance) to pay for any needs related to the activities of the enterprise are called accountable.

The law does not establish limits for the amounts issued for reporting, so they are determined at each enterprise individually, depending on existing capabilities and needs.

At the same time, all expenses incurred in the form of subaccounting must be economically justified and caused by real need.

The procedure for issuing funds for reporting

1. The first step at the enterprise is to determine a list of employees who, due to their official needs, can take cash from the cash register on a regular basis.
2. Next, a corresponding order is issued, which, in addition to the list of employees, prescribes the conditions for the use of accountable funds.
3. After this, on the basis of this document, the employees mentioned in the order can receive the necessary amounts without additional orders from management.

However, the amount of finance issued in this way cannot exceed the limits specified in the order. In addition, the employee must report on his expenses during the period also specified in the document.

If, after spending the amount allocated for the report, some balance is left, it must be returned to the cashier, but if, on the contrary, the employee had to pay extra for the needs of the enterprise from his own, the accountant is obliged to reimburse these expenses. In this case, all expenses must be documented.

It should be noted that employees who are not mentioned in the order as accountable persons can also receive cash from the cash register to complete tasks set by the employer, but only on condition that a separate order from the director of the company is first drawn up for this.

How to calculate the cash limit for 2018

The company independently establishes the procedure for calculating the cash limit. There are two options: based on the organization’s revenue or cash disbursement volume

Cash limit calculation: based on revenue

The first method is based on the organization’s actual or planned revenue. It is more suitable for those who sell goods or provide services for cash. In this case, the cash limit formula will be:

Limit = Revenue / Billing period x Days

The billing period is no more than 92 business days of the company. You can choose it arbitrarily, taking into account, for example, seasonality or “peak” revenues of previous years.

Days are the number of working days between the dates of depositing money into the bank; the duration of this period should be no more than 7 days, and in areas where there is no bank - no more than 14.

Example. In the 4th quarter, the cash desk of Solnyshko LLC received:

• in October - 130,500 rubles,
• in November - 345,000 rubles,
• in December - 146,900 rubles.

Money is deposited in the bank every day. How to calculate the cash limit for 2018?

We calculate using the formula above:

(RUB 130,500 + RUB 345,000 + RUB 146,900) / (22 days + 20 days + 21 days) x 1 = 9879.4

The resulting figure must be rounded to whole rubles. Thus, the cash register limit is 9879 rubles.

Calculation of the cash register limit: based on the volume of cash dispensed

The second method is suitable for those who mainly use cash to pay for purchases or services. The cash limit formula will be based on the volume of cash dispensed:

Limit = Issue / Billing period x Days

Example. Tiger LLC in the 4th quarter of 2021 issued employees a report for payment for household goods:

• in October - 30,000 rubles,
• in November - 45,000 rubles,
• in December - 60,000 rubles.

Money was withdrawn from the current account every 5 working days. The cash limit calculation will be as follows:

(30,000 rub. + 45,000 rub. + 60,000 rub.) / (22 days + 20 days + 21 days) x 5 = 10714.3

Rounding up to whole rubles, we get 10,714 rubles.

Is it possible to do without an order?

The presence of an order on accountable persons is not strictly mandatory; however, if the company uses the practice of transferring funds to employees on account (and without this, the activities of any organization are practically impossible), it is better to stock up on this document. Otherwise, as a result of a sudden inspection by the tax service or labor inspectorate, sanctions from regulatory structures in the form of a fine, which can be imposed both on the legal entity itself and on its director, cannot be ruled out.

Sample order on accountable persons

Today, the order on accountable persons does not have a single standard template that is mandatory for use, so organizations and enterprises have every right to write it in any form or according to a template developed within the company and approved in its accounting policies. Moreover, like any other administrative document, it must include a number of certain data, in particular:

• number and date of compilation;
• Company name;
• a complete list of accountable persons indicating their positions, full names;
• the maximum amounts allowed to be issued for reporting purposes;
• goals and deadlines for which money can be issued.

manager's order to recognize expenses in the period when revenue is received

In fact, all changes to the accounting can be made only from January 1 of the next year, but in your case, I think this does not need to be done either, an order will be enough.

PBU 1/98 “Accounting Policy” “It is not considered a change in accounting policy to approve the method of accounting for facts of economic activity that are essentially different from facts that occurred previously, or that arose for the first time in the organization’s activities.”

Although, regarding account 97, you may be pecked here, the majority of those sitting here believe that everything for general economic purposes should be written off immediately, and not collected on account 97

How to place an order

In terms of design, the order is also quite variable: it can be created in handwritten format or printed on a computer using a standard A4 (or even A5) sheet or company letterhead. In this case, the order must be certified by the autograph of the head of the company or another person authorized to endorse such documents.

In addition, everyone who is mentioned in it must leave their signatures under the order: the reporting employees themselves, as well as the employees responsible for implementing the order - by this they indicate that they have read and agree with the document.

It is not necessary to certify the order with a seal, because from 2021, the norm for the use of seals and stamps by legal entities has ceased to be a legal requirement.

The order is usually written in a single copy and, during the period of validity, is contained together with other regulatory and administrative papers of the enterprise. After the relevance of the order is lost, it is transferred for storage to the archive, where it lies until the expiration of the legally established period, then it, along with other outdated documents, can be sent for disposal.

Issuing accountable funds to an organization is a problem for many enterprises due to the fact that this process has a lot of nuances. Many specialists involved in accountable funds could not come to a common decision on whether it is necessary to fill out an application for the release of funds or not. However, starting from 2021, this document is included in the list of documents that every organization must have.

Advance statements play an important role in cash transactions. Incorrect execution of documents can cause negative consequences in the form of penalties and additional personal income tax assessments. To reduce the likelihood of problems occurring, it is necessary to follow all the rules established by law.

In 2021, new rules came into force, in accordance with which the issuance of accountable funds will take place. If previously only full-time staff could receive funds, now freelancers can also receive money.

In order to reduce the time spent on filling out an application for the issuance of accountable money to an organization, specialists can create an application form on their own or find it on the Internet. If necessary, all you have to do is print it out and enter all the necessary information into it.

Rules for drawing up a document

There is no unified form, but pay attention to the following rules:

1. Create a document on the institution’s letterhead in a single copy. If such a form is not available, then in the header of the document indicate the name of the government agency (full), number, date and name of the order.
2. A sample of a new order for reporting should be registered in the order register in the usual manner.
3. When creating a new order, strictly follow the chronological order, otherwise the inspectors will suspect forgery.
4. Only the head of the organization or his deputy or the person acting as head has the right to approve the document.
5. In the document, be sure to indicate the following details: Accountable person: last name, first name and patronymic (if any), position.
6. Subreport amount: indicate the amount in words and figures, in rubles and kopecks.
7. Purpose: write down the specific purpose of the allocated money.
8. Reporting deadline: indicate the deadline (day, month, year) until which the money was issued.

Don't forget to appoint a responsible person, for example, a chief accountant. If the organization does not have an accounting department, then control over compliance with this order should be entrusted to the manager.

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Position in law

Clause 4.4 of Regulation No. 373-P states that when issuing accountable funds to employees, an expense cash order (RKO) must be issued. The basis for its registration is an application from an employee who needs to receive funds.

Such a statement is drawn up in any form. It must contain the date of its preparation and the signature of the head of the enterprise. The application must also include information about the amount of funds and the period for which these funds will be issued. Cash is issued to employees for expenses related to the activities of the organization.

Within three days after the period for which the money was issued ends, the accountable person must submit an advance report. The duration of checking the expense report is set by the head of the organization. It is carried out by accounting employees, but in their absence, this responsibility is assigned to the head of the organization.

Accountable funds are issued in cases where the responsible person has repaid all previous debts on the organization's cash received.

The list of employees who can receive accountable funds is not established by law and is determined by order of the enterprise.

This order must contain the following information:

• the period for which funds can be issued;
• their maximum size;
• the procedure in accordance with which advance reports must be submitted.

As stated in the legislation, if the enterprise does not have this order, then the period for issuing them will be considered not established, and all calculations must be carried out during the working day.

The director of an organization is both the head of the organization and its employee. It follows from this that he also has the right to receive accountable funds. Due to the fact that in such cases the will of the accountable person and the head of the organization always coincides (since this is the same person), many experts believe that the inscription of the director of the enterprise in the application is not necessary.

An important point is that the signature of the head of the enterprise on the cash register remains a mandatory condition. Based on this, it follows that when issuing accountable funds, the head of the organization will still need to issue an order for the issuance of money for reporting to the head, which must contain his signature.

Form of order for the issuance of money for reporting to the manager

Issuance of accountable amounts

If a certain amount needs to be given to one of the employees of the enterprise, a corresponding order is drawn up to allocate accountable funds to the employee’s account, into which the following data is entered:

• name of company;
• name of the published paper;
• document number, date, place of its preparation;
• rationale and basis for publication;
• who is responsible for issuing accountable amounts;
• maximum amount of amounts;
• the period for which they are issued;
• an employee who has the right to receive the necessary funds from the cash register;
• official responsible for execution.

The paper is signed by the head of the enterprise, the employee who has the right to receive money, and the person responsible for executing the order. Also, the details of the decree should be recorded in a special accounting journal.

General points of the order for the issuance of money for reporting to the manager

The issuance of accountable funds to the head of the organization is sometimes allowed on the basis of an order that will contain all the necessary information and will be addressed to the cashier. However, this is contrary to the law, and if the tax authorities raid an enterprise with an inspection, they can hold the organization accountable.

Funds can be issued for certain purposes, regulated by the instructions of the Central Bank of the Russian Federation:

• purchasing necessary items;
• payment of expenses spent on business trips;
• settlements under contracts.

There is also a certain algorithm for issuing money to an enterprise for reporting:

1. Before accepting an application from an employee for the issuance of funds, you need to find out whether all of his previous similar debts have been repaid.
2. If there is no debt, the employee must draw up an application for the issuance of money. If an employee has a debt, then he cannot receive new funds until he pays it off.
3. The next step is the signing of the document by the head of the organization, after which the accounting department must draw up and sign the RKO.
4. After this, the employee needs to apply with his passport and cash register to the company’s cash desk, and the funds will be issued to him. The RKO must be signed by both the cashier and the recipient.
5. The last step is to enter this transaction into the cash book.

After receiving the funds, when the period for providing the funds expires, the employee must provide an advance report. It must be submitted to the accounting department. Accounting staff check where funds are used using supporting documents (checks, etc.).

Conditions that apply to supporting documents, namely checks:

• The name of the purchase and the details of the company must be clearly printed on cash receipts;
• the product must be purchased during business hours;
• The sales receipt must have both a stamp and a number.

The report is also checked for correctness. If there are no shortcomings, then the head of the enterprise will need to sign the document, after which the funds will be written off.

If not the entire amount issued has been spent, then the remainder is returned to the organization's cash desk. To do this, you need to issue a cash receipt order (PKO). If the employee does not have enough funds to achieve the set goal, then the entire amount of overspending must be sent to the employee to the account specified in the advance report. This operation must also be formalized by RKO.

The Labor Code of the Russian Federation states that if an employee has not returned accountable funds to the cash desk, then the organization has the right to withhold this amount from his salary. But the employee’s written consent must be given to this. If the employee does not consent to the recovery, it will be carried out on the basis of a court decision, but the recovery cannot be more than 20% of the employee’s salary.

As practice shows, issuing accountable amounts has other nuances, for example:

• if an employee needs to receive funds, but the manager is not at work, then the operation of issuing funds can be completed by an accountant or financial director on the basis of a power of attorney;
• many managers want to receive funds without an application, which is a gross violation, because funds must be issued based on the employee’s application, regardless of his position;
• an amount that exceeds the limit of 100,000 rubles is issued only in case of cash settlements with other enterprises.

How to capitalize yesterday's earnings

Our reader turned to us for help, describing the following situation. The organization trades (performs work, provides services to the public) for cash, its opening hours are until 22.00. The cashier of the organization has working hours from Monday to Friday from 9.00 to 18.00. Z-reports are taken by sellers every evening and their data is immediately entered into the cashier-operator’s journal (Form N KM-4). The cashier receives money and a Z-report from sellers in the morning of every weekday. The reader is interested in how to record information about revenue in the cash book in this case.

This question also arises in a situation where the employee received the proceeds far from the cash register and it is impossible to return it on the same day, for example, when selling at an exhibition in another city.

Let's look at the options used in practice and decide which ones you can use and which ones you shouldn't.

Cashier hours do not coincide with cash sales hours

OPTION 1. The cashier draws up the PKO and registers it in the cash book retroactively

Additional Information

Change is ok

List of changes made in 2021 to the procedure for issuing accountable amounts:

• Money can be issued to personnel who work not only under an employment agreement, but also under a civil law one.
• The employee’s application is the only basis for issuing funds. Previously, the head of the organization had to write the amount of funds and the deadline for issuing them in his own hand, but now there is no such need, and the application can be drawn up electronically.
• The issuance of funds is possible only if there is no debt on previous amounts.
• It is now possible to transfer accountable funds from an organization’s account to an employee’s card.
• All transactions with accountable funds must be recorded in tax and accounting records.
• The advance report must be submitted within the established time frame. Failure to meet deadlines may result in additional personal income tax assessment.
• When preparing an advance report, form AO-1 is used.

Form AO-1 in word format

An application for the issuance of cash on account is submitted by those persons who were previously approved by the director as accountable.

2021 income tax returns are available

How to avoid fines and liability

There is no fine for violation of cash discipline, but during tax audits the organization may be arrested for the following reasons:

• violation of the procedure in accordance with which available cash should be stored;
• violation of the order in accordance with which cash transactions should be conducted.

The collection of a fine for such reasons and due to the lack of an application can be challenged in court.

During a tax audit, one day is given to provide all necessary documents. During this day, all missing applications for funds can be processed. They will need to be attached to the RKO.

There is a statute of limitations for imposing administrative liability for violation of cash discipline. In paragraph 1 of Art. 4.5 of the Code of Administrative Offenses states that it is equal to two months, so applications need to be drawn up only for the last two months before the tax audit.

Sample of filling out an order for the issuance of money for reporting to the manager

Rules and features

There are fixed rules in accordance with which the procedure for issuing accountable funds should be carried out:

• The issuance of funds can only be carried out in cases where the funds are spent on purposes that relate to the activities of the organization.
• Either a labor or civil law agreement must be concluded between the employee and the organization. Only upon conclusion of an agreement can an employee receive accountable money.
• A prerequisite is confirmation of the application for the issuance of funds from the head of the enterprise. If the funds were transferred to the employee’s card, then the relevant documents must also be submitted.
• The transfer of funds to both the manager and other employees must occur when registering cash settlements.
• Funds will be issued only if the employee has no debt. After receiving the funds, you will need to submit an expense report and all necessary documents.
• Submitted documents are subject to careful verification. After verification, the head of the company must set the period during which the issued amount must be repaid.

These rules apply to absolutely every employee of the organization, including the director.

Many specialists involved in this issue have problems in processing the issuance of funds to the head of the enterprise.

In such situations, the following features need to be taken into account:

• As stated in the Labor Code of the Russian Federation, the director of an organization has the same labor relations with it as other employees, therefore the process of issuing accountable funds to the director should not differ in any way from the standard process.
• The second feature is that the director of the enterprise must certify his application himself. In cases where an organization has several directors, the process of signing an application is much simpler: if funds need to be issued to one director, then another director has the right to certify his application.

It follows from this that the heads of organizations do not have any benefits when receiving funds on account: before receiving funds, they must go through all verification procedures, like other employees, and an order must also be drawn up for them to issue money on account to the manager.