Who checks the cash discipline of the organization. What threatens non-compliance with cash discipline. Checking cash transactions

20.09.2019

The rules governing cash discipline are legally regulated and must be observed all subjects entrepreneurial sphere.

The article reveals regulatory aspects resolving this issue, and check procedure enterprises by various control and supervisory authorities.

The concept of cash discipline

Together with CD, the concepts are often used cash register (KA) and cash desks.

Cash register(KA) is a device that allows you to perform cash transactions(KO). Cash register- an abstract concept that includes a list of KOs that are produced at the enterprise.

Thus, the following can be deduced correlation of terms:

Cashier is the most general term, as it includes KO using KA.
KA - technical means , which is used to conduct KO.
KD must be respected employees for the normal operation of the cash register.

The rules of the CA relate to the procedure for the arrival, alienation and preservation Money. At the same time, COs with in cash.

Basically, the use of CA is one of the rules of the CA.

The exceptions are cases:

If a legal entity or an individual entrepreneur is engaged in separate view activities(see clause 2, article 2 of the Federal Law “On the use of cash registers ...” dated May 22, 2003 No. 54-FZ).
If a legal entity or an individual entrepreneur is on single tax on imputed income or patent system taxation.
If a working conditions the subject is not allowed to use the KA.

One more distinctive feature The CA is its obligatoriness for all business entities.

Regulatory aspects of regulation

List of rules that business entities must comply with is spelled out in several legislative acts:

The federal law "On the use of cash registers ..." dated May 22, 2003 No. 54-FZ contains rules on the use technical devices for the KO.
Bank of Russia Ordinance No. 3210-U dated March 11, 2014 “On the Procedure for Conducting Cash Transactions…” establishes requirements for order of conduct documentation, cash settlements with different categories of persons, etc.
Instruction of the Central Bank of the Russian Federation No. 3073-U dated 07.10.2013 "On the implementation of cash settlements" defines settlement rules in cash.
The Federal Law "On Amendments ..." dated July 3, 2016 No. 290-FZ includes the rules for working with online checkout.
Articles 15.1, 14.5 of the Code of Administrative Offenses of the Russian Federation provide administrative responsibility for violating the code.

Main rules of compliance

Regulatory legal acts fix certain requirements for subjects.

Preparation of documentation for cash transactions

The KO must be maintained by an authorized employee in the person of the cashier. Responsible may also be the owner or accountant.

Appointment of a specialist should be fixed documented (eg. job description employee).

Structural separate department legal entity also establishes its personal account in accordance with the above rules.

You can exceed the limit established by the administrative act in the following ways: cases:

When is produced pay salaries or other payments.
If a legal entity conducts a on holidays and weekend.

Other cases of accumulation of funds in the cashier over the limit will be counted as violation KD.

It is allowed not to establish a LC for individual entrepreneurs and small businesses.

Accounting for cash withdrawal requirements for employees

Reporting means disbursement of funds employee to perform tasks and perform the functions of the enterprise.

The issuance of the NA is issued in the appropriate settlement document(order), which indicates the size of the amount and the number of days during which the employee has the right to dispose of the money.

Paper is drafted arbitrarily, but indicating the date of issue of cash and signed by the head.

In three days after the expiration of the period specified in the order, reports and confirmation documents are submitted to the accounting department.

Verification actions by the accountant of the organization are carried out during the period, which is established by order of the authorities.

Compliance with Bank of Russia restrictions

This practice is used for settlements between entrepreneurs, which are carried out at the expense of cash within the framework of one transaction.

The document establishes the following verification steps:

The entrepreneur is sent notification about the tax audit.
The specialist comes to the enterprise and inspects settlement and cash documents completeness and correctness of their compilation.
Documents are checked revenue amounts.
Based on what he saw, the inspector draws up conclusion.

If during the inspection the employee reveals violations, a protocol about an administrative offence.

Tax inspection control

Tax audit is carried out by a special department of the service for operational control.

Verification actions are carried out inspector. The purpose of the audit is to identify violations of the CA rules established in the Decrees of the Bank of Russia and other legislative acts.

Employee tax officeleaves to the audited enterprise and directly gets acquainted with the order of work with the cash register and reporting documentation.

Each violation is recorded in protocol, after which the organization is imposed administrative sanctions.

Practice shows that inspectors most often detect:

violation order of conduct CasK or its complete absence;
non-compliance restrictions in 100 thousand rubles. when concluding transactions;
errors at calculation of balances cash desks.

Bank references

Another subject that has the right to check the design documentation at the enterprise is bank serving it.

Every two years, banks perform an audit of cash statements and basically check:

compliance balance limit NS at the box office;
compliance rules for the maintenance of Kask, its availability and completeness of the entered data.

Upon completion of the verification, the employee makes certificate, which is transferred to the tax office.

Identified violations must be eliminated Otherwise, the bank has the right to impose a monetary penalty.

What threatens non-compliance with cash discipline

The tax inspector has the right to issue a warning or a fine as a punishment.

The degree of punishment depends on character offenses.

A warning is imposed if the enterprise reveals the fact improper use cash register equipment(see clause 4, article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Also, no other significant offenses should be identified.

Based on Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, a monetary sanction in the form fine applicable for offenses such as:

non-compliance norms on posting income;
excess limit cash balance;
excess restrictions on KOs conducted in cash.

The amount of the fine varies depending on the type of subject:

individual entrepreneur or the person responsible for the cash desk will have to pay 4-5 thousand rubles;
entity bears a more serious responsibility - 40-50 thousand rubles.

According to part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, the lack of cash and settlement equipment can cause a fine:

for official- in the amount of a quarter or half of the amount that was released without the use of spacecraft, but not less than 10 thousand rubles;
for legal entities the amount is from ¾ to full size settlements without using a spacecraft, but not less than 30 thousand rubles.

You can learn about the basic concepts of cash discipline from the video.

By law, all commercial companies and entrepreneurs that accept cash as payment for services and goods must use in their activities cash registers. But that's not all - working with cash registers implies compliance with cash discipline and periodic audits.

What is a checkout audit

Under the audit of the cash register, it is customary to understand a number of measures that are carried out by regulatory authorities or individual entrepreneurs and the management of organizations to verify how much cash transactions carried out by cashiers and employees of accounting departments comply with the requirements of the law.

Cash discipline

In order to avoid any serious mistakes and shortcomings in the process of future revision of the cash register, which will inevitably follow sooner or later, cash discipline should be carefully adhered to from the very first day of working with cash registers. It implies the mandatory fixation of all cash transactions in, work with receipts and debit orders, maintaining payroll etc.

In addition, all individual entrepreneurs and enterprises must allocate a specially fenced place for the cash register or even allocate a separate office in order to prevent unauthorized people from entering the cash registers and thereby eliminate the possibility of various offenses. It should be remembered that not every employee of the accounting department can be allowed to work with the cash register, but only those who have undergone special training.

Who audits the cash register

Auditing can be done by:

specialists of territorial tax inspections;
employees of Rosfinnadzor;
management of the enterprise in the person of authorized employees or an audit company.

Previously, until 2012, representatives of banking structures could check cash control discipline in organizations and individual entrepreneurs, but now they do not have this right.

What is the timing of the audit?

If the decision to audit the cash desk is made at the level of the management of an enterprise or an individual entrepreneur for a sudden check of the work of the accounting department and the cashier, then the timing of the audit is chosen at their discretion and is carried out on the basis of an issued order. However, the law also takes into account those cases when the audit of the cash register is a mandatory procedure. This is:

time before annual reporting;
dismissal or temporary replacement of a cashier;
in case of detection of abuse of cash or theft.

In addition, the audit must be carried out at least at the end of six months, and even better - quarterly or monthly, at the very beginning or end of the month.

Necessary conditions for auditing the cash register

The initiation of the audit must necessarily be accompanied by the observance of a certain number of conditions. In particular, if the audit was decided to be carried out by the management of the enterprise, then an appropriate internal order should be issued. If the decision to conduct an audit was made by the regulatory authorities, that is, either the tax service or Rosfinnadzor, then they must notify the audited organization or individual entrepreneur of the impending audit in advance. At the same time, the notice, as well as the order, must specify the terms of the audit, as well as the composition and powers of the audit group. Participants in the audit from the controlling structures immediately before proceeding with the audit are required to provide the company's management with their identity cards. Only after that they can be presented with all the necessary (including confidential) documents, as well as financial cash on hand.

As a rule, auditors strive to ensure that the audit meets the following parameters:

unexpectedness, suddenness for the checked party;
professionalism and validity are the most important qualities that inspectors must have. And although these qualities are not always found, only competence and objectivity can ensure the correctness of the audit, and therefore protect the auditees from the negative consequences of the audit and possible unfair claims from law enforcement agencies;
continuity - that is, all actions for the competent conduct of the audit must be performed at a time, on the same day, without any interruptions and delays;
openness. The results of the audit at all stages should be discussed with the company's management, as this saves time, and also helps to eliminate errors and inaccuracies that the auditors may make.

Checkout stages

The audit of the cash register is always carried out in conjunction with the audit of cash discipline, in several steps.

Preparing for a revision. At this stage, the cashier gives the auditors a receipt that all the money has been credited, the documents have been taken into account, as well as the last cash report. In turn, the chairman of the audit group endorses all cash documents with the mark “before the audit”;
Calculation of cash balances in the cash register. At this stage, in addition to the mechanical recalculation of the funds remaining in the cash register, auditors check the availability and movement of strict accounting forms and compare them with registration journals. Based on the results of this stage, an act of auditing cash is drawn up;
Analysis and requirement of substantiation of the facts of excess cash balances in cash, if any are found;
Monitoring compliance with the requirements for ensuring the safety of cash at the checkout. In particular, here auditors check the availability and serviceability of safes, check how cash transportation is organized, and also look at the results of previous checks and their frequency;
Checking compliance with cash discipline. This stage includes a whole list of actions at once, such as checking the correctness of filling out various statements and the cash book, processing primary cash documents, checking the posting of received funds and the validity of various payments from the cash desk, etc .;
Control over the intended use of the received finances;
Preparation of a full report on the verification of cash discipline and the application to it of the relevant act on the audit of the cash desk.

Strict adherence to this algorithm allows you to obtain accurate information about the positive and negative aspects in financial activities firms, so it is difficult to overestimate the role of this procedure.

Completion of the cash register audit: act

The main document, which without fail must be drawn up based on the results of the audit of the cash desk - an act strictly established by law. Information to be included in it:

about specific amount cash on hand;
on the amount of funds according to the documents;
comparison of the above two positions and conclusion. If the data match, then everything is normal and the enterprise or individual entrepreneur keeps the cash desk exemplary and in strict accordance with the law, but if they differ, then it means that there is either a surplus in the cash desk, which is equally a departure from the norm. At the end of the act, the audit group necessarily proposes measures to eliminate the detected violations.

Attention! When a surplus is identified, the cashier must explain in writing the reason for their appearance, but if a shortage is found, then it is charged from the employee responsible for maintaining the cash desk.

Important! Based on the results of the audit, the auditors may well turn to the investigating authorities if any major offenses, abuses, etc. are found. deeds.

Summarizing what has been written, we can say that strict observance of cash discipline guarantees not only the absence of problems within the company, but also prevents possible Negative consequences, which can cause an audit of the cash desk and cash discipline by external controlling structures.

| Accountant | 1 679 | votes: 0

The Federal Tax Service of Russia gave clarifications on the frequency and timing of audits of the completeness of accounting for cash receipts by organizations and individual entrepreneurs, as well as on the issue of maintaining a cash book by separate divisions of an organization.

Starting this year, a new Regulation on the Procedure for Conducting Cash Transactions with Banknotes and Coins of the Bank of Russia in the Territory Russian Federation, approved by the Bank of Russia on October 12, 2011 N 373-P. This order applies to both legal entities and individual entrepreneurs. Explanations regarding compliance with the Regulations by entrepreneurs, the Federal Tax Service of Russia gave earlier in the Letter of December 21, 2011 N AS-4-2 / [email protected]. In the commented Letter, the issues of the duration and frequency of checking cash discipline, as well as maintaining the cash book by separate divisions, are considered.

Frequency and timing of checks of cash discipline

Control and supervision over the completeness of accounting for cash receipts in organizations and individual entrepreneurs is carried out by tax inspectorates (clause 1, article 7 of the Federal Law of May 22, 2003 N 54-FZ). The duration of such an audit cannot exceed 20 working days from the date of presentation to the organization (entrepreneur) of the instruction of the head of the tax authority (his deputy) to conduct an audit (clauses 19, 23 of the Administrative Regulations for the Federal Tax Service to perform the state function of exercising control and supervision over the completeness accounting for cash receipts in organizations and individual entrepreneurs, approved by Order of the Ministry of Finance of Russia dated October 17, 2011 N 133n).

The Federal Tax Service of Russia indicated that the check of cash discipline does not apply to field checks, therefore, the provisions of tax legislation do not apply in this case.

Thus, the current regulatory legal acts do not limit the frequency of audits of the completeness of revenue accounting. Accordingly, the inspectorate may conduct such audits several times a year.

It should be noted that the tax authorities, in the course of checking cash discipline, have the right to request an administrative document on the established cash balance limit, a cash book, advance reports and other documents (clause 29 of the Regulations). If, as part of a tax audit, the documents requested by the inspectorate are not submitted on time, the taxpayer may be held liable under Art. 126 of the Tax Code of the Russian Federation. However, since, as the Federal Tax Service of Russia pointed out, the norms tax code RF do not apply when checking cash discipline, then bring to justice under Art. 126 of the Tax Code of the Russian Federation for failure to submit any documents during such an inspection, the inspection is not entitled.

In addition, it follows from the commented Letter that the legislation does not define the period that may be covered by the check of cash discipline. For tax audits, such a period cannot exceed three years preceding the year in which the decision to conduct an audit was made (clause 4, article 89 of the Tax Code of the Russian Federation), but, as the Federal Tax Service of Russia explained, this requirement does not apply to verification of the completeness of revenue accounting. This means that inspectors can check any period. However, it is not always possible to hold accountable for violations identified during such an audit due to the following.

As the Federal Tax Service of Russia recalled, violation of the procedure for working with cash and the procedure for conducting cash transactions is an administrative offense. So, according to part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, a fine in the amount of 40,000 to 50,000 rubles. for legal entities and from 4,000 to 5,000 rubles. for entrepreneurs (by virtue of Article 2.4 of the Code of Administrative Offenses of the Russian Federation they are equated with officials) is established, in particular, for the accumulation of cash in excess of the established limits. In Art. 4.5 of the Code of Administrative Offenses of the Russian Federation defines the statute of limitations for bringing to responsibility for committing administrative offense. Failure to comply with cash discipline does not apply to violations of the legislation on taxes and fees, therefore, the statute of limitations for bringing to administrative responsibility under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation is two months from the date of the offense. Accordingly, if the inspectors, when checking the completeness of accounting for cash proceeds, establish an excess of the balance limit, which was allowed more than two months ago, then by virtue of clause 6 of Art. 24.5 of the Code of Administrative Offenses of the Russian Federation for such offenses, a fine under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation cannot be imposed on an organization or an entrepreneur. Similar clarifications are contained in the Letter of the Federal Tax Service of Russia for Moscow dated April 23, 2008 N 09-10 / [email protected]

Keeping a cash book by separate divisions of the organization

The Federal Tax Service of Russia, with reference to the Letter of the Bank of Russia dated May 4, 2012 N 29-1-1-6 / 3255, indicated that the requirement contained in the Regulation to maintain a cash book 0310004 must be observed by each separate division of the organization conducting cash transactions. In this case, it does not matter whether a bank account is opened for the division to perform these operations.

When receiving or issuing cash, the cashier makes entries in the cash book 0310004 for each incoming cash order 0310001 or outgoing cash order 0310002 (clause 5.2 of the Regulations). In accordance with clause 5.6 of the Regulations, in order to control compliance with the cash balance limit, the separate division, after withdrawing the amount of the cash balance at the end of the working day in the cash book, transfers the cash book sheet for this business day to the legal entity no later than the next business day. Such sheets are selected and brochured by the organization for each separate division (clause 2.5 of the Regulations).

It should be noted that organizations (entrepreneurs) determine the cash balance limit on their own in accordance with the formula given in the appendix to the Regulation. If separate subdivisions do not have their own current accounts, then the organization determines such a limit, taking into account the cash held in the subdivisions (clause 1.3 of the Regulations). Separate subdivisions that have bank accounts, for performing cash transactions, separately set the amount of the maximum balance of money on hand (clauses 1.2, 1.3 of the Regulations).

Since January 1, 2012, the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Central Bank of the Russian Federation on October 12, 2011 No. 373-P, are in force. Now the functions of checking compliance with cash discipline by organizations and individual entrepreneurs have been transferred to the tax authorities. Immediately two new administrative regulations of the Federal Tax Service came into force in February 2012: cash register equipment(KKT) and on checking cash discipline.

If the first administrative regulation is of interest to those who use cash registers, then the second affects the interests of all taxpayers who carry out cash cash settlements or payments using payment cards. Let us consider in detail how the tax authorities will conduct cash discipline checks.

New administrative regulations of the Federal Tax Service

According to Art. 7 of the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" (hereinafter - Federal Law No.54-FZ) control over the application of CCPs is carried out by the tax authorities. On February 5, 2012, the Administrative Regulations for the Federal Tax Service to perform the state function of exercising control and supervision over compliance with the requirements for cash registers, the procedure and conditions for its registration and use, approved 132n. The subject of state control in this case is the observance by individual entrepreneurs and organizations, with the exception of credit, of the requirements for cash register equipment, the procedure and conditions for its registration and application. Those taxpayers who work with cash registers are already familiar with the tax inspection departments in which they registered their cash registers. This type audits have been carried out for a long time and regularly, so let's move on to a new form for the tax authorities - checking the completeness of revenue accounting.

On February 19, 2012, the Administrative Regulations for the implementation by the Federal Tax Service of the state function of exercising control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs (hereinafter - Administrative regulation), approved Order of the Ministry of Finance of the Russian Federation dated October 17, 2011 No.133n.

Tax authorities have the right to exercise control over the completeness of accounting for revenue in organizations and individual entrepreneurs on the basis of paragraph 1 of Art. 7 Federal Law No.54-FZ and paragraph 1 of Art. 7 of the Law of the Russian Federation of March 21, 1991 No.943-1 "On the tax authorities of the Russian Federation".

Recall that until 2012, the issues of checking cash discipline, the cash balance limit were the prerogative of the bank in which the taxpayer's settlement account was opened. Such checks were carried out regularly - once every two years, without causing any special worries among the bank's customers.

Checking cash discipline: how and what will be checked?

The subject of state control is the establishment of the fact of the completeness of accounting for cash receipts in organizations and individual entrepreneurs.

Note:

For the purposes of this audit, the objects being inspected (persons in respect of which control (supervision) measures are being taken) include organizations (except for credit ones) and individual entrepreneurs that carry out cash settlements and (or) payments using payment cards or their authorized representatives.

The terms and sequence of administrative procedures in the exercise of control and supervision over the completeness of accounting for cash receipts in organizations and individual entrepreneurs, as well as the procedure for interaction of territorial inspections of the Federal Tax Service with organizations and individual entrepreneurs in the performance of a state function, are established administrative regulations.

Thus, now the check of cash discipline will be carried out by tax inspections, in which taxpayers - organizations and individual entrepreneurs - are registered.

Regulatory framework for the implementation of the state function

The execution of the state function in question is regulated by:

Code of Administrative Offenses of the Russian Federation;

Law of the Russian Federation of March 21, 1991 No. 943-1 "On the tax authorities of the Russian Federation";

Federal Law No. 54-FZ;

Federal Law No. 103-FZ dated 03.06.2009 “On the activities of receiving payments individuals carried out by paying agents”;

Decree of the Government of the Russian Federation of September 30, 2004 No. 506 “On approval of the Regulations on the Federal Tax Service”;

Decree of the Government of the Russian Federation of July 23, 2007 No. 470 “On approval of the Regulations on the registration and use of cash registers used by organizations and individual entrepreneurs”;

Decree of the Government of the Russian Federation of 06.05.2008 No. 359 “On the procedure for cash settlements and (or) settlements using payment cards without the use of cash registers”;

Order of the Federal Tax Service of the Russian Federation dated 02.08. 2005 No. SAE-3-06/ [email protected]"On approval of the List of officials of the tax authorities of the Russian Federation authorized to draw up protocols on administrative offenses";

Order of the Ministry of Finance of the Russian Federation dated 09.08.2005 No. 101n “On Approval of Regulations on territorial bodies Federal Tax Service";

Order of the Ministry of Industry and Energy of the Russian Federation dated 05.09.2007 No. 351 “On Approval of the Model Seal of Cash Registers”;

Order of the Ministry of Industry and Energy of the Russian Federation dated 05.09.2007 No. 352 “On Approval of the Sample Identification Mark for Cash Registers”;

Order of the Ministry of Finance of the Russian Federation dated December 18, 2007 No. 135n “On Approval of the Sample of the “Service Maintenance” Sign;

Order of the Ministry of Finance of the Russian Federation of December 18, 2007 No. 136n “On Approval of the State Register Sign Model”;

Order of the Federal Tax Service of the Russian Federation dated April 9, 2008 No. MM-3-2 / [email protected]"On approval of application forms for registration of cash registers, accounting books for cash registers and registration cards for cash registers."

Rights and obligations of officials of tax authorities

Inspectors have the right to:

Have unhindered access to the cash register equipment of the checked object, stored used control tapes, fiscal memory drives and software and hardware tools that provide uncorrectable registration and non-volatile long-term storage of information in the cash register equipment, and automated systems that form forms strict accountability(BSO) and documents on these forms, equated to cash receipts;

Request for verification documentation from the audited object related to the use of cash registers and accounting of funds;

Carry out a check of the cash desk and the actual availability of BSO;

Receive information about BSOs generated by automated systems, filling out forms and issuing documents equated to cash receipts by an automated system (information from automated systems about issued documents);

Receive the necessary explanations, references and information on issues that arise during the performance of a state function;

Receive cash register passwords necessary for reporting readings of fiscal memory and control tape;

Interact with the internal affairs bodies of the Russian Federation;

Bring objects of control to administrative responsibility in the cases and in the manner established by the Code of Administrative Offenses of the Russian Federation.

But the duty of the representatives of the Federal Tax Service is only one - to comply with the provisions administrative regulations.

Rights and obligations of the persons being inspected

The verified persons have the following rights:

To be directly present during the audit, to give explanations on issues related to the subject of the audit;

Receive from the inspectors information that relates to the subject of the audit and the provision of which is provided administrative regulations;

Get acquainted with the results of the audit and indicate in the audit report that they have read the results of the audit, agree or disagree with them, as well as actions (inaction) of tax authorities;

Appeal against the actions (inaction) of the inspectors, which entailed a violation of the rights of the object being checked during the inspection, in a pre-trial (out-of-court) and (or) judicial procedure in accordance with the legislation of the Russian Federation.

The examinees are required to:

Provide controllers with unhindered access to cash registers and documentation related to the acquisition and registration, commissioning and use of cash registers, and automated systems that generate BSO and documents on these forms, equated to cash receipts;

Provide information on the BSO generated by automated systems, filling out forms and issuing documents equated to cash receipts by an automated system (information from automated systems on issued documents);

Provide the necessary explanations, references and information on issues arising during the audit;

Provide information to the inspectorate upon request in the manner prescribed by federal laws.

Check procedure

The scheme for checking the completeness of accounting for cash proceeds is as follows:

Presentation of an order to the inspected object to perform a state function;

Review by reviewers required documents;

Checking the completeness of accounting for cash receipts;

Formulation of test results.

It should be noted that the result of the performance of this state function is the drawing up of an act of checking the completeness of accounting for cash receipts, and in the event of an offense being detected, the initiation of proceedings on an administrative offense in accordance with the Code of Administrative Offenses of the Russian Federation.

Start of verification. The basis for the start of the audit is the decision of the head (deputy head) of the tax inspectorate to conduct an audit of the completeness of accounting for cash receipts from the audited object. The inspectors present to the checked object an order and service certificates. This fact is fixed by the signature of the object being checked, indicating the position and date of presentation in the order. In case of absence or avoidance of the checked object from familiarization and fixing the fact of presentation of the order, the inspectors make a note in the order.

Review of documents. Now begins the direct consideration of documents related to the acquisition and registration, commissioning and use of CCP.

In the event that the inspected facility provides services to the public and cash settlements and (or) settlements are made using payment cards without the use of cash registers, subject to the issuance of a document issued on the BSO, equated to a cash receipt, documents related to the manufacture, acceptance, accounting , storage, issuance, inventory and destruction of BSO.

If the formation of a document issued on the BSO, equated to a cash receipt, is carried out using an automated system, the inspectors are provided with information from automated systems about issued documents.

If the audited entity, which is a UTII payer, when implementing types entrepreneurial activity established paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, performs cash settlements and (or) settlements using payment cards without the use of cash register equipment, subject to the issuance at the request of the buyer (client) of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service)), controllers are provided with documents related to the issuance of sales receipts, receipts or other documents confirming the receipt of funds for the relevant goods (work, service).

What other documents may be requested by inspectors? As stated in administrative regulations, depending from the period under review and the specifics of cash settlements the following documents are considered:

Journal of the cashier-operator;

Act on the return of money to buyers (clients) on unused cash receipts;

Journal of registration of indications of summing cash and control counters of cash registers, working without a cashier-operator;

Printouts of reports from the fiscal memory of cash registers and used fiscal memory drives;

Control tapes of cash registers on paper and (or) printouts of the control tape made on electronic media;

Incoming and outgoing cash orders;

Journal of registration of incoming and outgoing cash documents;

Expense reports;

Cash book;

Help-report of the cashier-operator;

Information about the readings of KKT meters and the organization's revenue;

BSO, copies of BSO, document backs;

Information from the automated system about issued documents;

BSO acceptance certificate;

BSO accounting book;

Act on the write-off of the BSO;

Book of accounting for income and expenses and business operations of an individual entrepreneur;

Book of accounting for income and expenses of organizations and individual entrepreneurs using the simplified taxation system;

The book of accounting for the income of individual entrepreneurs applying the USNO on the basis of a patent;

Book of accounting for income and expenses of individual entrepreneurs applying the Unified Agricultural Tax;

Administrative document on the established limit of the cash balance;

Other primary accounting documents and accounting registers that are necessary for inspectors to perform the state function.

Looking at the list of documents that inspectors may request, I would like to note that it is extensive and open. This means that representatives of the Federal Tax Service can also check other documents that are not included in this list, but which are of interest to the inspectors. Of course, in administrative regulations it is said that inspectors are not entitled to demand documents and information that are not related to the subject of verification, but the inspectors themselves will also draw a line between what belongs to the subject of verification and what is not.

If we recall checks of cash discipline by banks, then documents were presented for the last quarter and only those that were directly related to cash transactions: cash book, cashier's reports, cash balance limit, advance reports. Banks did not check cash registers at all, this was originally the prerogative of the tax authorities, and banks did not study accounting registers either.

AT administrative regulations nothing is said about the form in which the documents will be requested for verification. If we draw a parallel with tax audits, there is a specific procedure for requesting documents: issuing a requirement for the submission of documents, the procedure for their submission, deadlines and liability for non-submission. It should be noted that these audits are carried out by tax authorities not within the framework of tax legislation, and the procedure for their conduct is established administrative regulations.

In the case under consideration, the inspected person is presented only with an instruction to conduct an inspection. It can be assumed that the inspectors will request documents orally, but then how will they confirm the very fact of the request? At the same time, in administrative regulations says: the fact of receipt or non-receipt of the requested documents is recorded in the inspection report.

Note:

The documents required for verification are submitted by the verified object in the form of originals or duly certified copies. Inspectors are not entitled to require notarization of copies of submitted documents.

Checking the completeness of accounting for cash receipts. After the consideration of the necessary documents is completed, the administrative procedure begins directly to verify the completeness of accounting for cash proceeds. During the audit, financial and business transactions performed by the audited object during the audited period are studied. Control actions for the actual study are carried out by inspection, inventory, observation, recalculation, examination. They can be carried out both in a continuous and selective way.

At this stage, the inspectors receive from the inspected object the necessary written explanations, references and information on issues arising during the inspection, documents and their certified copies necessary for carrying out control actions. If necessary, in cases requiring the application of scientific, technical or other special knowledge experts (expert organizations) are involved in the audit.

At the same time, it is mandatory to check the cash in the cash drawer of the CCP by withdrawing the balance (recalculation) of cash, taking into account the funds issued to the cashier before the start of the work shift as a bargaining chip, about which an act on checking cash is drawn up, located in the CCP cash drawer, in two copies.

Before starting this stage, the cashier gives a receipt on the absence or presence of personal money in the cash drawer of the CCP, submission of all receipts, cash receipt orders on the handed over proceeds, certificates-reports of the cashier-operator, information on the readings of the CCP counters and proceeds, acts on the return of money to customers (clients) on unused (returned) cash receipts for the day of verification. The receipt is drawn up in the act of checking the cash in the cash drawer of the CCP.

For each fact of discrepancy, the person being checked gives written explanations.

Before removing fiscal reports, shift reports of CCPs, the serial numbers of these machines, as well as their registration numbers and TIN, are checked against the data entered in the CCP registration card. On the control tape, the presence of all serial numbers of cashier's checks is checked, the numbers and amounts of cashier's checks printed on the control tape are checked against the numbers and amounts of existing cashier's checks (if any).

According to the fiscal report of the CCP and the journal of the cashier-operator, acts on the return of funds to buyers (clients) on unused cash receipts, cash receipts, the number of return facts, as well as the amount of money returned to buyers (clients) on unused cash receipts are checked.

In case of discrepancies between the actual and accounting data, the reasons are clarified, detailed explanations are taken and conclusions are drawn on the completeness of accounting for the cash proceeds of the audited object, as well as on the application (non-application) of CCP, BSO and other possible reasons current shortage (the presence of surpluses).

When making cash payments and (or) settlements using payment cards without the use of cash registers, in the case of the provision of services to the population, subject to the issuance of the BSO, the actual availability of the BSO is checked, as a result of which the corresponding act is drawn up in two copies. Verification of the actual availability of forms of documents of strict accountability is carried out by their types, taking into account the initial and ending numbers of certain forms of documents.

When checking at inspected objects that use BSO, the number of forms used for the period under review is determined based on the ledger of document forms, BSO acceptance certificates and BSO inventory certificates for comparison with the actual number of copies of used BSO (document stubs) stored at the audited object. The amount of cash proceeds reflected in the accounting of the audited object is compared with the amounts reflected in the copies of the used BSOs (document stubs) stored with the audited object.

If the inspected object, which is a UTII payer, when carrying out the types of entrepreneurial activities established paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, makes cash settlements and (or) settlements using payment cards without the use of cash register equipment, subject to the issuance, at the request of the buyer (client), of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service)), the availability of sales receipts, receipts or other documents confirming the receipt of funds for the relevant goods (work, service) is checked.

The result of this administrative procedure is the establishment (identification, fixation) of the facts of incomplete or complete accounting of cash proceeds, which are recorded in the audit report.

Registration of results of execution of the state function. Based on the results of the audit, an act is drawn up in two copies, which is signed by the tax authorities and the audited object.

The inspection report must be drawn up on paper, drawn up in Russian and have continuous page numbering. In the act of verification, blots, erasures and other corrections are not allowed, with the exception of corrections specified and certified by the signatures of representatives of both parties.

In the act of verification, it is mandatory to indicate documented confirmed facts violations identified during the audit, or a record of the absence of such. In the description of violations, the provisions of regulatory legal acts that were violated should be indicated. Also, an entry is made in the act on written explanations (comments, objections) received from the inspected object on the facts of violations (if any).

If the inspected object evades signing the act, this fact is reflected in the inspection act, which is sent by registered mail to the location or place of residence of the inspected object.

In the event that facts of violations of the legislation of the Russian Federation are revealed, representatives of the tax authorities initiate and carry out proceedings on an administrative offense in the manner established by the Code of Administrative Offenses of the Russian Federation.

Timing of the audit

Administrative regulation establishes maximum time limits for each administrative procedure of the review in question. We present them in the table.

Administrative procedure	Deadline for administrative procedure
Establishment of the term for the performance of the state function in relation to the object being inspected in each specific case head (deputy head) of the tax inspectorate	May not exceed 20 working days from the date of presentation of the order to the inspected object
Presentation of an order to the inspected object to perform a state function	May not exceed two business days from the date of presentation of the order to the inspected object
Consideration by the inspectors of the documents necessary for the performance of the state function	May not exceed 28 calendar days from the date of presentation of the order to the inspected object
Checking the completeness of accounting for cash receipts	May not exceed 30 calendar days from the date of presentation of the order to the inspected object
Registration of the results of the audit, drawing up an audit report	It cannot exceed 30 calendar days and is calculated from the moment the order is presented to the inspected object
Appeal (complaint) received by the Federal Tax Service, department or official in accordance with their competence from the person being checked	Considered within 30 days from the date of registration. In exceptional cases, the head, deputy head of the Federal Tax Service, department extends the period for consideration of the appeal (complaint) by no more than 30 days, notifying the inspected object that sent the appeal (complaint) about this

Pre-trial (out-of-court) procedure for appealing decisions and actions (inaction) of the Federal Tax Service

As we have already noted, the objects being inspected have the right to appeal against the actions (inaction) of an official of the Federal Tax Service, as well as the decisions they make in a pre-trial (out-of-court) procedure.

The inspected objects have the right to apply with an appeal (complaint) orally or send a written appeal (complaint) by mail, including in the form electronic document to the official website of the Federal Tax Service, management on the Internet and report a violation of their rights and legitimate interests, unlawful decisions, actions (inaction) of tax inspection specialists, violation of the provisions administrative regulations, misbehavior or violation work ethics. If necessary, to confirm its arguments, the inspected object shall attach documents and materials or their copies to the appeal (complaint).

In conclusion, I would like to note that control and supervision over the completeness of accounting for cash receipts in organizations and individual entrepreneurs in the form in which it is prescribed administrative regulations, differs significantly from the usual checks by banks of compliance with cash discipline. This difference lies in the fact that in addition to directly observing cash discipline in the usual sense, both CCP and BSO and the completeness of revenue accounting are checked. In addition, the registers of both accounting and tax accounting are studied.

Separately, the question arises about the frequency of the inspections under consideration. If, before 2012, cash discipline checks were carried out by banks regularly once every two years, how often will the Federal Tax Service conduct such checks?

And one more no less important question, which is not mentioned in administrative regulations: What period will be covered by the checks? According to Art. 4.5 Administrative Code of the Russian Federation A ruling on a case concerning an administrative offense cannot be issued after two months have elapsed from the day the administrative offense was committed. It can be assumed that the tax authorities, when checking the completeness of accounting for cash proceeds, will be limited to two months for the purpose of bringing to responsibility under the Code of Administrative Offenses of the Russian Federation. But the more likely option is that the audit will cover a longer period - three years preceding the year of the audit. It is this period that can be checked as part of an on-site tax audit ( paragraph 4 of Art. 89 Tax Code of the Russian Federation). If there are violations, the inspectors will be held liable under the Code of Administrative Offenses of the Russian Federation, and data on violations that led to an underestimation of the tax base will be information for analytical work and the preparation of an on-site tax audit. While this question remains open, we will receive an answer to it as soon as the checks begin.

Electricity consumption without a contract: how to avoid negative legal consequences. Organizer: Higher School of Public Audit of Moscow State University

Checking cash transactions

Parameter name	Meaning
Article subject:	Checking cash transactions
Rubric (thematic category)	Audit

Checking bank transactions

Checking cash transactions

Audit of cash accounting operations

Topic 2.3.

Checking (revision) of the cash register means performing the following operations:

Inventory of cash;

Checking the completeness and timeliness of the posting of funds received at the cash desk;

Examination of the correctness of the write-off of funds for expenses.

Sources of information to check - documents that are extremely important to study when checking cash transactions are: cash book, cashier's reports, cash receipts and debit orders, register (book) of registration of incoming and outgoing cash orders, journal (book) of registration of issued powers of attorney, journal (book) of registration of depositors , journal (book) of registration of payroll statements, supporting documents for cash reports, advance reports. Numerous and varied cash flow operations at the cash desk of an enterprise are reflected in the following registers of synthetic accounting and reporting:

Main book;

Journal-order No. 1 and statement No. 1 (for the journal-order form);

Balance sheet of the enterprise (f. No. 1);

Report on financial results (profit and loss (form No. 2);

Capital flow statement (f. No. 3);

Cash flow statement (f. No. 4);

Other registers of accounting for cash transactions.

Legislative and regulations, regulating the object of verification:

1. The procedure for conducting cash transactions in the Russian Federation (approved by the decision of the Board of Directors on September 22, 1993 ᴦ. No. 40).

2. Regulations on the rules for organizing cash circulation in the territory of the Russian Federation (Regulations of the Bank of Russia dated 05.01.98 ᴦ. No. 14-P).

3. Law No. 54-FZ of May 22, 2003 ᴦ. ʼʼOn the use of cash registers in cash settlements and (or) settlements using payment cardsʼʼ.

Before proceeding to a continuous check of cash transactions, the auditor must plan this check.

Signs of absence or insufficiency internal control for the movement of funds in the organization's cash desk for the auditor are:

The absence in the organization of an established system for conducting sudden audits of the cash register with a complete recount of cash and verification of other valuables in the cash register;

Absence at the enterprise of the order of the head on the frequency of inspections;

The presence of signs of a formal audit of the cash desk;

Granting the right to sign incoming and outgoing cash orders to other persons, except for the chief accountant and the head of the organization, not reflected in the orders of the head;

Formal audit when changing the cashier;

The absence of a cashier's position in the organization's staff and the assignment of these functions to an accountant without a written order from the head of the enterprise;

Lack of agreements with the cashier on the full liability;

The cashier's lack of skills in preparing for an audit of the cash desk, indicating that such a procedure is usual for him.

Responsibility for observing the procedure for conducting cash transactions lies with the heads of the organization, the chief accountant and the cashier, in connection with this, the auditor must interview each

responsible person.

As a result of a survey of responsible persons, answers may not coincide. For example, the cashier may not know whether the enterprise has an order for sudden audits of the cash desk, the head of the enterprise - about the extreme importance of concluding an agreement on full liability with the cashier. Discrepancies in the answers, ignorance of the provisions on the organization of cash work indicate, as a rule, about weaknesses internal control at the enterprise.

Checkout inventory

The inventory of the cash desk is carried out immediately upon the arrival of the auditor at the place of verification in the presence of the cashier and the chief accountant. If there are several cash desks, the auditor seals them in order to prevent the possibility of covering the shortage of money in some cash desks at the expense of cash in other cash desks. At the same time, the cashier draws up a report on cash transactions for the last day, displays the balance of money in the cash book and gives a receipt that all receipts and expenditure documents are included in the report and by the time the cash desk is audited, there are no uncredited and unwritten money.

The report is endorsed by the chief (senior) accountant of the enterprise (firm). The counting of money and other valuables in the cash register begins. First, the cashier does it, then the auditor.
Hosted on ref.rf
During the inventory period, the cash desk may contain partially paid payrolls for the payment of wages, allowances and other payments, as well as various kinds of temporary, not properly executed receipts for the receipt by the employees of the enterprise of money from the cash desk.

The auditor accepts payments on partially paid payrolls for offset, which is noted in the act. Receipts for offsetting into cash balance should not be accepted. The actual availability of cash and other valuables in cash is compared with the data on their balances recorded in accounting. After that, the auditor draws up the results of the inventory with an act, which, in addition to him, is also signed by the cashier and the chief (senior) accountant.

When auditing the cash register, it is also extremely important for the auditor to find out:

Is there an obligation of the cashier on material liability of the established form, provided for by the procedure for conducting cash transactions;

Is the checkout area appropriate? normal conditions the work of the cashier, whether the protection of the cash desk and the safety of money upon delivery from the bank are ensured;

Is there cash on hand on certain dates that significantly exceeds the established limits;

Are periodic unannounced inspections of the cash desk carried out and are there any acts of such inspections.

If significant shortages or abuses are found, the cashier should be removed from his post and the management of the enterprise should be recommended to transfer the case to the investigating authorities.

The inspector establishes compliance with the terms of the usual inventories, which are provided by the head of the enterprise, but at least once a quarter. Such an operation should be carried out suddenly with the participation of a representative of the administration.

Checking the completeness and timeliness of cash receipts

Cash desks of enterprises and firms accept cash on receipt cash orders. This money can come from banks, from employees in payment for any services, there are balances of unused advances, etc.
Hosted on ref.rf
Special attention should pay attention to the completeness and timeliness of the money received for each check from the bank. Some make the mistake of looking only at check stubs. It is also necessary to check bank statements (according to the code corresponding to the receipt of cash). If there are traces of erasures, corrections on the statements, as well as discrepancies in the balances, the auditor must obtain a bank statement from the current account or current account and check the entries in the accounting department of the audited organization with the data of the statement. During the verification process, it sometimes turned out that in order to hide the facts of misappropriation of cash, accountants corrected the ciphers in bank statements (the cipher corresponding to the receipt of cash was corrected for the cipher indicating non-cash payments), destroyed the stubs of the checks for which the money was received, and for the corresponding amounts attached fictitious payment orders. It is necessary to carefully check not only the completeness of posting the amounts received from the bank, but also other receipts: from parents for the maintenance of children in children's institutions, rent, etc.

Checking the completeness and timeliness of capitalization of money received from the bank account, the auditor should apply the method of mutual control. At the same time, the amounts reflected in the statement No. 1 for D 50 and the amounts for the journal-order No. 2 for K 51 are compared. These amounts must match.

An effective method of control is to check the books of registration of receipts and expenditure cash orders, which should not be kept by cashiers of the enterprise. As a result of this check, unreceived amounts are identified. The non-receipt of money at the cash desk is associated with the write-off of the amounts received directly to expenses or the concealment of credit transactions.

Correctness of debiting money

Cash transactions to write off money as an expense are checked against the documents attached to the cash reports.

First of all, you need to know that cash is issued from the cash desk of the company only on account cash orders or other properly executed documents (payrolls, applications for issuing money, invoices, etc.).

Documents for the issuance of money must be signed by the head of the enterprise and the chief accountant or persons authorized by them.

Cash transactions to write off money as an expense are studied according to the documents attached to the cash reports for the entire period to be verified.

When auditing, the following forms of accounting documentation for cash transactions are used:

KO-1 - incoming cash order;

KO-2 - cash order;

KO-3 - register of receipt and expenditure documents;

KO-4 - cash book;

KO-5 - accounting book of money accepted and issued by the cashier;

General ledger, balance sheets for relevant dates, etc.

It is necessary to pay attention to the execution of cash documents:

Is there a manager's signature authorizing the issuance of money from the cash desk;

Is there a recipient's receipt on each document;

Are cash documents redeemed (receipts - with a stamp ʼʼreceivedʼʼ and expenditure - with a stamp ʼʼpaidʼʼ indicating the date);

Is there a power of attorney to receive money from other organizations.

During the verification process, it is extremely important to make sure that the entries in the book are documented, which must be confirmed by correctly executed receipt and expense orders or documents replacing them. The last accounting department is obliged to record in the register of orders, which is not always done. The absence of such a journal creates an opportunity for abuse by destroying cash orders. Τᴀᴋᴎᴍ ᴏϬᴩᴀᴈᴏᴍ, unrecorded money arises.

The most common and dangerous form of abuse is the repeated write-off of amounts on the cash desk for the same documents. In order to identify this, it is extremely important to carefully check the completeness of the annexes to cash reports, and the attached documents themselves (statements, orders) - for the presence of erasures, corrections, etc. Selectively, you can check whether an individual employee actually received the amount indicated in the statement.

The auditor should carefully check the organization's compliance with the procedure for conducting cash transactions in accordance with regulatory documents.

The auditor should verify the following:

The clientele is served by one cashier or several;

Whether the cashier works only in the audited enterprise or combines his duties with others;

Is there an obligation of the cashier on full liability and is he familiar with the rules for conducting cash transactions;

Is there a receipt for this?

Unfortunately, not all organizations have cash rooms isolated, some do not have an alarm system. Cash and other monetary documents must be stored in a fireproof cabinet. Representatives of the enterprise must be present in the premises for recounting money by customers.

It is extremely important for auditors to control whether sudden checks of the cash desk were carried out, whether the cashier was daily handed over to the accounting department of cash documents by the cashier and whether they have a receipt from the chief accountant or his deputy, whether there were cases of signing blank checks by the head or chief accountant and issuing them to the cashier for independent filling in upon receipt of money in the bank.

Attention is drawn to the entries in the cash book, which must be numbered, laced and sealed with a wax seal, and all sheets must be certified by the signatures of the head and chief accountant.

It should be borne in mind that in cash work there should be no inaccuracies and errors. Even a minor miscalculation at the box office brings, in addition to material losses, moral damage to those who made them. Unfortunately, the auditors reveal numerous violations in cash work: keeping money in faulty cabinets that are not sealed at the end of work, the absence of a security alarm, duplicates for the keys to the safes, and all kinds of erasures in the cash books. Facts were revealed when persons who were in family relations were allowed to work with values at enterprises.

The audit of cash transactions provides for control of:

1) abuses (inclusion of nominees in the statements, overestimation of the total amounts to be issued, etc.) in respect of wages, especially deposited wages and in the issuance of accountable amounts;

2) misuse of the money received from the bank for salaries, business trips and household needs and compliance with their balances of the limit established by the bank;

3) timely delivery to the bank of the balances of funds for undisbursed wages, sales proceeds material assets for cash, vouchers, other cash receipts;

4) issuance of cash to unauthorized persons without powers of attorney. In the presence of such factors, the auditor should clarify their reasons, establish by whose order they were issued and whether abuse is hidden behind it;

5) signatures in expenditure cash documents, are there any facts of signatures by only one manager or chief accountant;

6) blank checks signed by the head and chief accountant and issuing them to the cashier for self-filling;

7) for the storage of cash checkbooks, which should be in the safe at the chief accountant;

8) the presence and authenticity of the signatures of officials and recipients of money on cash orders and other monetary documents;

9) the legitimacy of cash payments made from the cash desk, written off as expenses without subsequent submission of reports on these operations;

10) it is extremely important for the auditor to selectively control the totals of the cash book pages and the transfer of amounts of cash balances from one page to another;

11) the auditor compares the balance sheet data on the ʼʼCashʼʼ account with the general ledger, order journals and cash book;

12) for the correctness of the correspondence of accounts on cash documents;

13) for the timeliness of depositing unpaid amounts.

14) the results of the audit of the cash desk are drawn up in an act.

Checking cash transactions - the concept and types. Classification and features of the category "Checking cash transactions" 2017, 2018.