Instructions: application for accountable money from the cash desk of a budget organization

Often, business entities carry out their current expenses through accountable persons. As a rule, they are employees of organizations (IPs) who write an application for the issuance of money on account , receive the Nth amount, and spend it on specific purposes:

• for the purchase of inventory items (for example, stationery);
• to pay for services and work;
• for travel expenses;
• for sending correspondence, etc.,

and then report on the funds spent.

The procedure for issuing accountable amounts in cash is regulated by Bank of Russia Instructions No. 3210-U dated March 11, 2014 (hereinafter referred to as Instructions No. 3210-U). Let’s look at exactly what reporting rules this document establishes.

How to issue money correctly

The procedure for issuing accountable amounts to employees consists of the following stages:

1. The employee draws up an application from the accountable person for the issuance of money, which indicates the intended purpose of the funds, the amount and justification for the need for their use.
2. The manager studies the employee’s written request, makes a decision and endorses the application.
3. The appeal with the resolution is transferred to the cash desk of the institution, where the cashier creates an expenditure cash order and issues the money for reporting.

The employee is required to sign the cash receipt, count and check the cash issued.

Grounds for issuing money on account

Without a written application from the employee, money cannot be issued on account . This is indicated by paragraph 1, clause 6.3 of Instructions No. 3210-U. The document is drawn up in any form. In this case, it must indicate:

• required amount;
• the period for which funds are issued;
• manager's signature;
• date of writing the application.

Note! In accordance with the new cash procedure (clause 6.3 of Instructions No. 3210-U), the “accountant” (or accountant) can himself indicate in the application the amount of the report and the period for which it is issued. Until June 1, 2014, the manager had to fill out these details personally (clause 4.4 of Bank of Russia Regulation No. 373-P dated October 12, 2011). Now only his visa is enough.

When drawing up an application for the issuance of money on account, employees often make mistakes. For example, they do not indicate the period for which funds are issued. The “accountable” should know that if this detail is omitted from the document, then he must report on the expenses made within 3 working days from the date of receipt of the money (paragraph 2, clause 6.3 of Instructions No. 3210-U).

To ensure that the document is drawn up correctly and the employee does not have to compose its text each time, it is recommended to prepare application templates in advance.

In the standard form, in addition to the required details, fields should be provided to indicate:

• information about the debtor of the accountable person (so that the cashier does not unknowingly give money to an employee who is not entitled to receive it), which is endorsed by the accountant;
• the purpose of issuing the report.

By the way, it is safer to write an application for the issuance of money on account even if the funds are transferred to a salary card from a current account. In its absence, tax authorities may consider that the employee was transferred not accountable amounts, but other income and will withhold personal income tax from them.

Let us note once again that all recipients of accountable funds, including the manager, must write such a statement. After all, he works in the company, like everyone else, under an employment contract (Part 6 of Article 11 of the Labor Code of the Russian Federation, letter of Rostrud dated March 11, 2009 No. 1143-TZ).

At the same time, the document form for the director must be drawn up with different wording.

How to correctly formulate an employee

The appeal is drawn up in a single copy addressed to the head of the organization or to another responsible person with the appropriate authority. There is no unified form. A correct application on behalf of an employee contains information:

1. Information about the applicant: full name of the employee, position and structural unit.
2. The required amount for expenses.
3. Justification for receiving money.
4. The period within which it is planned to make the necessary expenses, events, trips.
5. Date and signature with transcript.

The application must be submitted both in written (by hand) and electronic form. If you have prepared an electronic request, print it out, sign it and submit it to the director for approval.

This is what a sample application for reporting from an employee looks like:

Is a statement necessary if an employee spent his money?

An imprest advance is the provision of money to employees as an advance to pay for upcoming expenses. Therefore, for these purposes, an application and a subsequent report on the expenses incurred are required. Even this report itself is called nothing more than an advance report!

In the event that an employee spends his own funds on the needs of the enterprise, the company becomes obligated to repay the debt incurred. And that's when problems arise.

The fact is that the tax authorities are not very happy with such expenses, trying to recognize the procedure for transferring property to an organization purchased with an employee’s money as a purchase and sale. In this case, the tax authorities consider the funds received to repay the debt from the employing company to be the employee’s income.

However, this can be challenged if documents on expenses incurred at the expense of the employee are immediately issued in the name of the company.

In addition, to avoid problems with inspection authorities, you can:

• apply for an interest-free loan that is provided to the organization by its employee. These funds are then “issued” to the employee for reporting. Moreover, these two operations should be completed in one day. But there are some inconveniences here. In particular, tax authorities are closely monitoring interest-free loans. It is especially dangerous to issue them when the company has cash proceeds in the cash register or funds in the current account. In addition, a problem arises with the date of registration of the entire transaction: by the date of the purchase? What if it was carried out yesterday - in the afternoon, when all entries in the cash book were closed? Thus, an interest-free loan is good when the transaction to pay expenses and “register” the conditional loan agreement occurs within one business day before the cash book is closed. And the main thing is that the employee does not spend money using a payment card. Then the idea of ​​an interest-free loan will be useless;

• but you can issue an order for the enterprise, which approves the possibility of spending personal funds on the needs of the company, under what conditions and by which employees (i.e. indicate positions and even full names of specific individuals). In addition, it would not be superfluous to approve the procedure for reporting on the purchase made, for example, using an advance report and by preparing a statement to employees with a request to reimburse him for the funds spent in the interests of the enterprise’s activities.

The most important thing in this case is that the documents for the completed purchase (if possible in the form of the document) are issued directly to the company (entrepreneur).

How to write to a manager

The director is the same accountable person as other employees. He is required to draw up an application for cash withdrawal, but its content is not significantly different.

The request is written not to the manager, but to the company. That is, in the upper right corner the name of the organization, full name and position of the manager are indicated. That's all. In the text, the manager does not request funds, but records the fact of their issuance. Then the purpose of the expenditure, the amount of cash and the reporting date are indicated.

Here is an approximate version of such an application for money report:

The director signs this request only once - there is no need to duplicate the signature of the director as a responsible and official. Then the accountant issues the visa, thereby confirming the issuance of cash from the cash register.

Check the outstanding balances

Paragraph 3 of clause 6.3 of Directive No. 3210-U establishes a ban on the issuance of funds on account to an employee if he has not reported on previously issued amounts. For violating this prohibition, some tax authorities may even be fined under Article 15.1 of the Code of Administrative Offenses of the Russian Federation (Part 1):

• company - in the amount of 40,000 rubles. up to 50,000 rubles;
• official or individual entrepreneur - in the amount of 4,000 rubles. up to 5,000 rub.

Although such a penalty can be challenged in court, since Article 15.1 of the Code of Administrative Offenses of the Russian Federation (Part 1) provides for liability for violation of cash discipline, and not for the procedure for issuing funds on account (Resolution of the Seventh Arbitration Court of Appeal dated March 18, 2014 No. A03-14372/2013, Resolution of the Ninth Arbitration Court of Appeal dated January 31, 2013 No. 09AP-34612/2012). But it is not a fact that the decision will be in your favor (Resolution of the Ninth Arbitration Court of Appeal dated March 6, 2013 No. 09AP-2451/2013).

If the company is not ready for litigation, then it is better to follow the sequence: first, the employee pays off the debt under the old report (or the company reimburses him for the overexpenditure), and only then he receives a new amount.

How to draw up to get money on the card

When you receive money by bank transfer to a bank card, it is not necessary to fill out an application. But it is not prohibited (for example, an accountant requires such a request for internal reporting). The form and content of the official appeal will not change: it is addressed to the manager, indicating the purpose and amount of expenses.

Instead of the phrase “Please give me cash,” write “Please transfer money to a bank card” and indicate in detail its details - the name of the bank, its INN, KPP and BIC, current and correspondent accounts.

What documents support expenses?

The advance report is prepared together with documents confirming the fact of expenses. They may be:

• sales receipt;
• cash receipt;
• cash receipt order (PKO), etc.

A standard check contains the following information:

• Name;
• date of purchase;
• name of the organization where the goods were purchased;
• information about the operation performed;
• quantity and price of each item in the receipt;
• position, initials and signature of the seller.

The sales receipt is not drawn up according to a unified form. However, it must indicate the basic details required to confirm expenses. It is used in entities working on UTII because they do not work with cash register equipment.

ADVICE! If there is no receipt, you can attach another strict reporting form to the report. For example, when an employee goes on a business trip - a boarding pass for an airplane, a train ticket, etc.

If there are no supporting documents

In the absence of supporting documentation, an advance report cannot be drawn up. If the accountable person cannot provide evidence of the legality of the expenses, the organization has the right to fully demand a refund of the money spent.

Tax legislation does not prohibit organizations from accepting reports without supporting documents. However, funds issued for reporting in such a situation cannot be included in expenses when working under the simplified taxation system.

Nuances

If less money is spent than was issued, then the balance is returned to the cashier and a receipt order is issued for it. In the opposite situation, the organization must return the amount of overspending to the employee using the details specified in the report. This operation, like the issuance of a report, is formalized by an expense order.

If the funds are not returned to the cash desk, then they must be withheld from the salary (Article 137 of the Labor Code of the Russian Federation). The employee must give written consent to this operation. Otherwise, collection will be carried out through the court. The monthly deduction amount cannot exceed 20% of the employee’s salary.

Controversial Operations

For convenience and better perception, we decided to place the material in this block in a table.

Transfer of funds to a corporate card

An alternative to a salary card is a corporate one. You can transfer funds to it for reporting to employees. The employee only needs to write a free-form application to use the card. The transfer of funds is carried out on the basis of the director’s order. It is advisable to approve the procedure for using cards:

• Plastic card holders do not have the right to disclose PIN code information to third parties.
• A report on the use of funds on the card must be provided no later than 3 days after the funds are written off or the employee returns from a business trip. It must be accompanied by receipts confirming payment for the transaction by card.
• If documents are missing or the director has not confirmed the intended use of the funds, they are withheld from the employee’s salary.
• A separate list of employees who have access to funds must be compiled.
• The issuance and return of cards must be reflected in the accounting log.
• In case of plastic theft, the holder must immediately report it to the bank.

The moment the card is handed over to the employee is not the date the money is issued on account. Entries in the accounting system are made at the time of withdrawal of funds. All transactions with a corporate card are displayed on a sub-account opened to account 55.

Example

On July 10, 2015, the LLC marketer was issued a card to pay for advertising. On July 15, the employee withdrew 2,000 rubles from the account. A bank statement confirms the debit. The accountant reflects the issuance of money by posting: DT71 KT55.

Advance report

To account for advances issued, use an advance report. For organizations, regardless of their form of ownership, use form No. AO-1. For budgetary institutions, use form No. 0504049.

The report form has a front and back side. On the front side information about the employee is reflected, in columns 1-6 of the back side he reflects information about the amounts spent and attaches supporting documents. The accounting department accepts the report and checks the correctness of filling out the columns, the attached documents and the intended purpose of spending the money. Columns 7-10 are filled in by the chief accountant. After which the report is approved by the manager.

When submitting an advance report, two situations may arise:

• Less money was spent than received. Then the employee is obliged to return the unspent amount.
• Less issued than spent. Overexpenditure of funds is reimbursed to the employee on the basis of cash settlement.

Accounting for transactions in accounting

On the day of disbursement of funds, a cash settlement is issued. The wiring is done in the control unit: DT71 KT50 (51).

If an employee returns part of the funds to the cash desk after a business trip, then a PKO is issued. The reverse wiring is done in the control unit: DT 50 (51) KT 71.

Let's look at how the issuance of a report is formalized. Sample:

The office manager of the LLC received 2,000 (two thousand) rubles on May 25, 2015. for 4 days to purchase office supplies. The accountant issued funds based on his application. On May 27, the employee spent 1,000 (one thousand) rubles, provided receipts and an advance report. The manager returned the unused amount to the cashier.

• DT71 KT50 — 2000 rub. – funds were issued from the cash register;
• DT50 KT71 — 1000 rub. – the balance of unspent funds has been deposited;
• DT10 KT71 — 1000 rub. – stationery has been accepted for accounting.

Accounting for transactions in NU

These transactions are considered as an advance payment. Until the employee submits a report, NPP expenses are not written off. Also, insurance premiums and personal income tax are not charged on accountable amounts.

But if the employee cannot confirm the amounts spent, it is better to withhold tax from him. Even if a person has lost primary documents and wrote an explanatory note about it, the company still has income. But in this matter, the judges are on the side of taxpayers. If an employee brings goods without documents, he does not have a debt to the employer. The organization simply comes with values.

Example

On February 15, 2012, the employee received funds to purchase goods. The deadline for submitting the report approved by the order is two months. That is, from March 16, 2012, the debt will be considered overdue. The statute of limitations for this will be three years. Unrepaid debt will increase taxable income in March 2015. If before this time the employee signs an obligation to repay the debt, then the three-year period will need to be counted again.

If in February 2015 an employee writes a letter requesting a deferment of the debt, income will begin to increase from February 2021 (if the debt is not repaid by that time).

Personal income tax must be charged if the organization writes off the debt on its own. Income will increase in the month when the company forgives the debt. Contributions to extra-budgetary funds will also need to be accrued after funds are written off.