Requirements for the safety of funds in the organization.


What document should be used as a guide when planning measures for the safety of funds in the operating cash desk located in a sports and recreation complex?
Is it permissible in an internal document developed independently to be guided by the requirements established in the canceled Procedure for conducting cash transactions in the Russian Federation, approved by decision of the Board of Directors of the Central Bank of Russia dated September 22, 1993 N 40?

Having considered the issue, we came to the following conclusion:
To date, regulations have not established requirements for special equipment in the premises of a cash register (operating cash desk) of organizations that are not credit institutions. This issue is left entirely to the discretion of economic entities themselves. When planning and organizing measures to ensure the safety of cash, they can use the Recommendations for ensuring the safety of funds during their storage and transportation (Appendix No. 2 to the Procedure for conducting cash transactions in the Russian Federation, approved by decision of the Board of Directors of the Central Bank of Russia dated September 22, 1993 No. 40) and Unified requirements for technical strengthening and alarm equipment of cash register premises of enterprises (Appendix No. 3 to it). These documents have lost legal force, but can be used as a guide.

Rationale for the conclusion:
From June 1, 2014, the procedure for conducting cash transactions with cash on the territory of the Russian Federation by legal entities is determined in accordance with the Directive of the Bank of Russia dated March 11, 2014 N 3210-U (hereinafter referred to as Directive N 3210-U).
According to paragraph 2 of Directive N 3210-U, for conducting operations for accepting cash, including their recalculation, issuing cash (hereinafter referred to as cash transactions), a legal entity, by administrative document, establishes the maximum allowable amount of cash that can be stored in the place for conducting cash transactions , determined by the head of the legal entity (hereinafter referred to as the cash desk), after displaying in the cash book (unified form N KO-4, approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 N 88, OKUD Code 0310004) the amount of cash balance at the end of the working day.
Direction N 3210-U does not contain any requirements for the equipment of the cash register (operating cash desk) of an organization, that is, at present there are no special requirements that the cash register should be located in a separate room, etc. At the same time, these special requirements of the regulator (Central Bank of the Russian Federation) relate to the cash registers of credit institutions and are included in separate regulatory legal acts (for example, Appendix 1 to the Regulations of the Bank of Russia dated April 24, 2008 N 318-P, letter of the Moscow State Technical University of the Central Bank dated May 14, 2005 N 02 -28-3-07/34740 “On the equipment of premises for transactions with valuables”, letter of the Association of Russian Banks dated 01.08.2008 N A-02/5-452) (see also Methodological recommendations R78.36.032-2013 “Engineering and technical strengthening and equipping with technical means of security of objects, apartments and MHIGs accepted under centralized protection by private security units Part 1", "Recommendations for the comprehensive equipment of banks, currency exchange offices, weapons and jewelry stores, commercial and other firms and organizations with technical security means, video monitoring and engineering protection. Typical options" R 78.36.003-99 (approved by the Main Military Directorate of the Ministry of Internal Affairs of the Russian Federation on December 20, 1996)).
Thus, the question of how and in what place cash transactions should be carried out must be resolved by the economic entity independently (clause 7 of Directive N 3210-U).
Previously (before 01/01/2012), the requirements for the organization's cash register premises were established by Appendix No. 3 "Unified requirements for technical strengthening and alarm equipment of enterprise cash register premises" to the Procedure for conducting cash transactions in the Russian Federation (approved by decision of the Board of Directors of the Central Bank of Russia dated September 22, 1993 No. 40 ) (hereinafter referred to as Order No. 40).
Order No. 40 established requirements according to which the heads of organizations equipped a cash register (an isolated room intended for receiving, issuing and temporary storage of cash) and ensured the safety of funds in the cash register premises. The cash register room had to be isolated, and the doors to the cash register during transactions were locked from the inside. Access to the cash desk premises by persons not related to its work was strictly prohibited. All cash and securities at enterprises had to be stored in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which at the end of the working day had to be locked with a key and sealed with a cashier’s seal (clauses 29, 30 of the Procedure N 40).
From 01.01.2012 to 31.05.2014 on the territory of the Russian Federation, 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 were applied (approved by the Bank of Russia on 12.10.2011 N 373-P). This document replaced Procedure No. 40. And already from the specified date (01/01/2012), the absence of a safe for storing funds and a separately equipped room for issuing cash could not lead to the organization being brought to administrative liability, since Regulation No. 373-P did not contain requirements for the equipment of a separate cash register room and the presence of a safe for storing funds.
And for example, the provisions of paragraph four of clause 4 of Directive N 3210-U establish that organizations and individual entrepreneurs can conduct cash transactions using software and hardware, for example a payment terminal, which can be installed anywhere. This follows from the letter of the Bank of Russia dated December 26, 2013 N 02-45-2/6525.
In other words, when planning and organizing measures to ensure the safety of cash, you can use the Recommendations for ensuring the safety of cash during their storage and transportation (Appendix No. 2 to Order No. 40) and the Unified Requirements for the technical strength and alarm equipment of cash register premises of enterprises (Appendix No. 3 to him). These documents have lost legal force, but can be used as a guide.

We recommend that you read the following materials:
- Encyclopedia of Solutions. Financial control;
- Encyclopedia of Solutions. Cash desk equipment.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Volkova Olga

The answer has passed quality control

  • individual entrepreneurs.

The simplified procedure is as follows. Organizations that are classified as small businesses and entrepreneurs have the right not to set a cash balance limit. Everything else entrepreneurs may not know:

  • receipt orders;
  • expenditure orders;
  • cash book.

Such rules are established in paragraph 10 of paragraph 2, paragraph 2 of paragraph 4.1, paragraph 9 of paragraph 4.6 of the Bank of Russia Directive No. 3210-U dated March 11, 2014.

Advice: It is better for individual entrepreneurs not to give up maintaining a cash book and cash documents. After all, ensuring the safety and controlling cash flow is in the interests of the entrepreneur himself. For example, in a controversial situation, it will be possible to confirm the issuance of money against a report or salary using cash documents.

Cash transactions

Conducting cash transactions and working with cash includes:

  • acceptance and issuance of cash (with registration of incoming and outgoing cash orders);
  • storing cash in the cash register;
  • compliance with the cash payment limit;
  • maintaining a cash book;
  • depositing cash into the bank.

Organizations must keep available funds in bank accounts (paragraph 7, clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014). Directly at the cash desk you can store a limited amount of cash - within the limit established by the head of the organization (paragraph 1-9, paragraph 2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014). There is an exception to this rule. Entrepreneurs and organizations classified as small businesses have the right not to set a limit on the balance of cash in the cash register (paragraph 10, clause 2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014).

Spending cash proceeds

Cash proceeds received from sales can be spent on the following:

  • issuance of salaries;
  • social payments;
  • payment for goods (except for securities), works, services;
  • issuance to employees for reporting (including travel allowances);
  • payment of money upon return of goods, refusal to perform work or provide services (provided that they were previously paid in cash);
  • payment of insurance compensation under insurance contracts for citizens (provided that the insurance premium was paid in cash);
  • issuing money as a bank payment agent (subagent);
  • the use of money for personal needs by an entrepreneur, provided that the payment is not related to his business activities.

Only proceeds from the sale of your own goods (performance of work, provision of services) can be spent for these purposes. Cash accepted from citizens as payments in favor of other persons (for example, during intermediary agreements, payment for the services of mobile operators, commission trading) must be handed over in full to the bank.

Attention: Liability for misuse of cash is not established by law. At the same time, penalties may be provided for in the agreement for cash settlement services (clause 4 of Article 421 of the Civil Code of the Russian Federation). Therefore, in order to avoid sanctions from the bank, adhere to targeted spending of money in areas agreed upon with it.

Tax inspectorates may try to bring an organization to administrative liability under Article 15.1 of the Code of the Russian Federation on Administrative Offenses for violating the procedure for working with cash. However, this article provides for liability for the following violations:

  • cash payments with other organizations in excess of established limits;
  • non-receipt (incomplete receipt) of cash to the cash desk;
  • failure to comply with the procedure for storing available funds;
  • accumulation of money in the cash register in excess of established limits.

When applying administrative penalties, the grounds and procedure for bringing to justice must be observed (Part 1, Article 1.6 of the Code of Administrative Offenses of the Russian Federation). Thus, the misuse of funds under Article 15.1 of the Code of the Russian Federation on Administrative Offenses is not a violation. There are examples of court decisions confirming this position (see, for example, decisions of the Federal Antimonopoly Service of the North-Western District dated September 5, 2007 No. A56-4636/2007, dated July 4, 2007 No. A56-36244/2006, dated May 14, 2007 No. A56-51773/2006 and the Central District dated October 3, 2008 No. A64-1887/08-24).

Situation: can cash proceeds be used to provide loans?

No you can not.

The list of operations for which an organization can spend cash proceeds is closed (clause 2 of Bank of Russia Directive No. 3073-U dated October 7, 2013). Issuing loans is not included in this list. Consequently, organizations and entrepreneurs have no right to provide loans from the proceeds received.

If an organization or entrepreneur needs to issue or return a loan and interest on it in cash, then you must proceed as follows. First, hand over the proceeds to the bank, and then withdraw it from the account and use it for the specified purposes. This procedure follows from paragraph 4 of the Bank of Russia Directive No. 3073-U dated October 7, 2013.

Situation: is it possible to spend cash received from the founder in the form of an interest-free loan to pay salaries without depositing it into a current account?

No you can not.

The organization can spend the cash received at the cash desk to pay salaries. However, this provision provides restrictions regarding the source of funds. Namely, money for targeted spending should go to the organization’s cash desk from the sale of its own goods (performance of work, provision of services). There are no other sources of cash that are allowed to be spent from the cash register, bypassing a bank account. This procedure follows from the provisions of paragraph 2 of the Bank of Russia Directive No. 3073-U dated October 7, 2013.

Thus, if an organization received a loan from the founder in cash, then it cannot be used to pay salaries immediately. First, the organization is obliged to hand over this money to the bank.

However, any liability for this violation is not established by the Code of Administrative Offences.

Situation: is it possible to give the buyer cash proceeds from the cash register if the goods are returned? A citizen buyer paid for the goods with a bank card.

No you can not.

The list of operations for which an organization can spend cash proceeds is closed (clause 2 of Bank of Russia Directive No. 3073-U dated October 7, 2013). Payment of money for returned goods previously paid for by credit card is not included in this list. Therefore, it is impossible to give the buyer money for the returned goods from the cash register.

If the goods were paid for by credit card, then when returning the goods, the money must also be returned to the buyer’s bank account. Refunds from the cash register are not permitted. The tax service also adheres to this position (see, for example, letter of the Department of Tax Administration of Russia for Moscow dated August 13, 2003 No. 29-12/44313).

This rule also applies if the purchase was partially paid in cash and partially using a bank card. Money is returned from the cash register in the same proportion as it was deposited upon purchase. This conclusion, in particular, is contained in the letter of the Department of Tax Administration of Russia for Moscow dated April 2, 2003 No. 29-12/17931.

Moreover, if the buyer returned the goods on the day of purchase, the cashier cancels the transaction to purchase the goods (clauses 3.6, 4.8 of Appendix 5 to the minutes of the GMEC meeting dated December 19, 2002 No. 7/72-2002). If the buyer returns the goods not on the day of purchase, the money is transferred in accordance with the acquiring agreement (see, for example, letter of the Ministry of Taxation of Russia for Moscow dated August 13, 2003 No. 29-12/44313).

However, liability for the payment of cash in the event of the return of goods paid for with a bank card is not established.

Security of cash

Organizations and entrepreneurs develop measures to ensure the safety of cash when conducting cash transactions, their storage, transportation, the procedure and timing for conducting an inventory of cash registers independently (clause 7 of the Bank of Russia Directive No. 3210-U dated March 11, 2014).

The cashier or an employee performing his duties is responsible for the safety of money in the cash register. Therefore, when hiring a cashier, in addition to completing the usual documents, you need to:

  • conclude an agreement on full financial liability;
  • take a receipt from the cashier stating that he is familiar with his official rights and responsibilities.

The same should be done if the duties of a cashier are performed by another part-time employee (for example, an accountant).

Additional requirements for paperwork are explained by the fact that the cashier is a financially responsible person (list approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85). In particular, he is obliged to fully compensate the employer for damage caused through his fault (Articles 242 and 244 of the Labor Code of the Russian Federation).

Separate units

Situation: is it possible for separate divisions to transfer cash to each other without going through the cash desk of the parent organization?

No you can not.

The instructions on the procedure for conducting cash transactions do not directly state that an authorized representative of one separate division has the right to deposit cash into the cash desk of another. It only says that the organization independently determines the procedure for conducting cash transactions with its separate divisions. And at the same time, authorized representatives of a separate unit can only:

  • deposit cash into the organization's head office or bank for crediting to the organization's current account;
  • receive cash from the head office for cash transactions.

It turns out that separate divisions cannot transfer cash to each other without going through the cash desk of the parent organization.

Advice: it is possible to develop an internal procedure for the movement of money between departments without the participation of the head office. But in this case, be prepared for disputes with inspectors.

The following argument can be made in your defense. Directive of the Bank of Russia dated March 11, 2014 No. 3210-U does not prohibit separate divisions of an organization from transferring cash directly to each other. Therefore, provide for such an opportunity in the internal procedure for cash transactions between structural divisions, which the organization develops independently (clause 7 of the Bank of Russia Directive No. 3210-U dated March 11, 2014).

You can transfer cash between departments in the following order. Having issued money from the cash desk of one separate division to the cash desk of another, issue a cash receipt order.

This follows from paragraph 4.1 of the Bank of Russia Directive No. 3210-U dated March 11, 2014 and the instructions approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

The procedure for filling out an expense cash order is established by instructions approved by the State Statistics Committee of Russia dated August 18, 1998 No. 88. Thus, in accordance with this procedure, in the line of the expense cash order “Base”, indicate the content of the business transaction. For example, “Transfer of money to an authorized representative of a separate division No. 2 according to application No. 321 dated April 2, 2014.”

For the amount of money received, draw up a cash receipt order in form No. KO-1, approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 (clause 4.1 of the Bank of Russia Directive No. 3210-U dated March 11, 2014).

In the receipt order and the receipt for it, in the line “Base”, indicate the content of the business transaction. For example, “Receipt of money from the cash desk of separate division No. 1 according to application No. 321 dated April 2, 2014.”

This follows from the instructions approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

Receive or issue cash in a separate cash book of a separate division. This procedure follows from the provisions of paragraph 7 of clause 4.6 of the Bank of Russia Directive No. 3210-U dated March 11, 2014. This rule must be followed by all separate divisions that conduct cash payments. It does not matter whether such a unit has its own bank account or not.

Maintain analytical accounting for account 50 for each separate division separately. To the sub-account “Cash of the organization” of account 50 “Cash”, open sub-accounts of the second order, for example:

  • “The main cash desk of the organization”;
  • “Cash desk of separate division No. 1”;
  • "Cash desk of separate division No. 2."

When transferring money between cash desks of separate divisions, make the following entries:

Debit 57 “Transfers in transit” Credit 50 second-order subaccount “Cash desk of separate division No. 1”
- money was issued by the cash desk of separate subdivision No. 1 to the representative of separate subdivision No. 2;

Debit 50 subaccount of the second order “Cash desk of separate division No. 2” Credit 57 “Transfers in transit”
- money arrived at the cash desk of separate division No. 2.

This procedure is established in the Instructions for the chart of accounts (accounts 50 and 57).

Cash register inventory

To ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and liabilities, during which the presence, condition and valuation are checked and documented.

Carrying out an inventory of the cash register is aimed at checking the safety of the funds and valuables contained in it. At the same time, there may be a discrepancy between the actual availability of funds and their accounting data. One of the measures to ensure control over the safety of funds is to conduct an inventory. It can be carried out in accordance with the schedule established in the organization (planned) and can be unplanned.

The procedure for conducting cash inventory and recording its results is regulated by Order of the Ministry of Finance of Russia No. 49. The guidelines link the mandatory inventory to the following cases:

1) when transferring the organization’s property for rent, redemption, sale, as well as in cases provided for by law;

2) before preparing annual financial statements;

3) when changing materially responsible persons;

4) in case of natural disasters, emergencies;

5) when establishing facts of theft, abuse, damage to valuables;

6) during liquidation (reorganization);

With regard to the inventory of the cash register, it is determined that it must be carried out in accordance with the procedure for conducting cash transactions, which determines that in addition to the annual inventory, it is necessary to conduct regular surprise checks with a complete recalculation of cash and checking other valuables in the cash register. This must be reflected in the organization's accounting policies. The schedule for cash checks is approved by the head of the organization. Before conducting an audit, the manager must issue an order. It indicates: the composition of the commission and the timing. According to the methodological instructions of the commission, the following organizational points should be observed:

1) before starting the inspection, it is necessary to obtain the latest incoming and outgoing documents and reports on the movement of material assets and cash at the time of inventory;

2) the chairman of the commission must endorse all incoming and outgoing documents attached to the reports indicating “Before inventory (date),” which should serve as the accounting department’s basis for determining the balance of property at the beginning of the inventory;

3) receive receipts from financially responsible persons stating that by the beginning of the inventory, all receipts and expenditure documents for the property were handed over to the commission. Make sure that an agreement on full financial responsibility has been concluded with the cashier.

After this, it begins to directly verify the actual availability of property through mandatory counting. The inspection is carried out with the obligatory participation of the financially responsible person.

When taking inventory of a cash register, the following are checked: the cash book, cashier reports, PKO, RKO, logbook for registering incoming and outgoing cash orders, logbook for registering powers of attorney, logbook for registering deposited amounts, logbook for registering payrolls and other supporting documents.

Particular attention is paid to the design of the cash book, which must be laced, numbered and sealed, as well as the calculation of totals and the transfer of cash balances from one page to another. During the cash register inventory, the commission reconciles the amounts of cash deposited into the cash register with the amounts written off from the current account.

The issuance of cash is verified according to the documents attached to the cash reports. They must contain signatures of the recipients and must bear the stamp “Paid” with the date. There should be no erasures or corrections in cash documents. The commission also checks the cashier's compliance with the cash balance limit, the timeliness of depositing unpaid wages, and the correspondence of invoices for the transaction.

When calculating the actual availability, both cash, monetary documents (postage stamps, state duty stamps, vouchers to sanatoriums, holiday homes, air tickets, etc.) and strict reporting forms are counted, taking into account the starting and ending numbers. The results of the audit are documented in an act, which is drawn up in at least two copies and signed by the commission and the financially responsible person. The first copy of the act is transferred to the accounting department of the organization, the second remains with the financially responsible person.

Before the start of the audit, a receipt is taken from each financially responsible person. When changing the financially responsible person, the act is drawn up in triplicate. Since the cashier is entrusted with full financial responsibility for the safety of the valuables entrusted to him, he must compensate the damage in full in the following cases:

1) shortage of valuables entrusted to him on the basis of the contract;

2) intentional infliction of damage;

3) causing damage as a result of an administrative offense;

4) causing damage while under the influence of alcohol or drugs;

5) damage caused as a result of the employee’s criminal actions established by a court verdict;

6) disclosure of information constituting a secret protected by law (state, official, commercial secret);

7) causing damage if the employee fails to fulfill his labor obligations.

The issuance of money from the cash register is not confirmed by the recipient's receipt at the cash register and justification for the balance of cash in the cash register is not accepted; this amount is considered a deficiency and is collected from the cashier. The inventory identified during the process is reflected: D94 K50.

In accordance with the Labor Code of the Russian Federation, the employee is obliged to compensate the employer for the damage caused to him, which is understood as a real decrease in the employer’s available property. For damage caused, the employee bears financial liability within the limits of his average monthly earnings, with the exception of cases provided for by the Labor Code of the Russian Federation, when the employee may be held financially liable in the full amount of damage. The amount of cash shortage is recovered from the guilty employee: D73/2 K94.

D70 K73/2 - withheld from wages.

D50 K73/2 - the shortage was entered into the cash register.

Experts recommend conducting a cash register inventory monthly. The deadlines must be fixed in the order on the organization’s accounting policies. The head issues a separate order approving the composition of the commission. If the organization has cash register equipment, readings are taken from it, then they are compared with the amount of revenue, with the cash register data and cash counters.

The amounts reflected in the cashier-operator's book, in the cash register and on the counters of cash register equipment must be equal to the amount of money in the cash register. If the commission found shortages or surpluses, they must be entered in the columns of the book. Based on the results of the inspection, the reasons are determined and a report is drawn up. A surplus was detected at the cash register: D50 K91/1.

Checking the accounting of cash transactions is a mandatory component of inventory programs. Its goal is to identify violations and abuses in cash accounting, to prevent errors and inaccurate information. Control of cash transactions - checking the completeness, reliability and accuracy of calculations reflected in accounting and reporting for the period under review, as well as compliance with legislative and regulatory documents governing the rules of accounting.

The main documents used by the commission during the audit of cash transactions are:

1) RKO and PKO;

2) cash book, cashier reports;

3) logs of registration of PKOs and RKOs, issued powers of attorney, deposited amounts;

4) pay slips, etc.

An inventory of funds and strict reporting forms stored at the cash desk is carried out by a commission with the obligatory participation of the chief accountant and cashier.

Simultaneously with the inventory, the conditions for storing funds are checked.

Ensuring the safety of funds in the cash register.

The cashier is responsible for the safety of money and other valuables in the cash register. He is registered for work after the manager’s order is issued, then an agreement on full financial responsibility is concluded with him. In accordance with this, the cashier bears full financial responsibility for the safety of all valuables accepted by him and for damage caused to the organization as a result of intentional actions, careless or dishonest attitude towards his duties. The agreement on financial liability is drawn up in two copies, one remains with the cashier, the second is transferred to the personnel service or accounting department.

In order to protect funds, all cash and securities must be stored in fireproof metal cabinets, which, at the end of cash desk operation, are locked with a key and sealed with the cashier’s seal. It is prohibited to leave keys and seals in public places, transfer them to unauthorized persons, or make unaccounted for duplicates. Accounted duplicate keys are kept by the manager. During the inventory, they are checked.

Storing cash and other valuables that do not belong to this organization in the cash register is prohibited. During the inspection, the cash balance limit in the cash register is checked, exceeding which is a gross violation of cash discipline and is classified as an administrative offense, entailing the imposition of an administrative fine:

1) for officials - from 4000 to 5000 rubles.

2) on legal. persons - from 40,000 to 50,000 rubles.

When making cash payments, an important point is to comply with the maximum amount. Currently, it is 100,000 rubles. For exceeding the specified amount of settlements, administrative liability is provided.

The cash register inventory is carried out in accordance with:

The procedure for conducting cash transactions in the Russian Federation (section “Cash audit and control over compliance with cash discipline”)

The procedure for conducting cash transactions approved by the Central Bank of the Russian Federation by regulation dated October 12, 2011 No. 373-P.

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On June 1, 2014, two Central Bank Instructions regarding cash payments came into force. A new procedure for conducting cash transactions, which is applied to replace the previous Regulations, approved. Bank of Russia dated October 12, 2011 No. 373-P, extends its effect to legal entities (with the exception of banks), and also allows entrepreneurs and small businesses to keep records of cash transactions in a simplified form. Have the forms of cash documents changed? What is the simplification of the procedure for conducting cash transactions for small businesses? You will find answers to these and other questions in the auditor's article L.P. Fomicheva. Regarding the commentary to the second document - Directive of the Bank of Russia dated October 7, 2013 No. 3073-U, regulating the rules for making cash payments - the material was prepared by 1C experts.

The Bank of Russia, by Directive No. 3210-U dated March 11, 2014, approved a new procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation by legal entities (except for banks), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs (IP) and small businesses (hereinafter referred to as Directive No. 3210-U). When conducting cash transactions, recipients of budget funds are guided by Directive No. 3210-U, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budget funds.

The document was registered with the Ministry of Justice of Russia on May 23, 2014 (No. 32404) and published in the “Bulletin of the Bank of Russia” No. 46 (1524) dated May 28, 2014. Directive No. 3210-U came into force on June 1, 2014, with the exception of the requirements for software and hardware for accepting Bank of Russia banknotes, which will be in effect from January 1, 2015.

From the date of entry into force of Directive No. 3210-U, Bank of Russia Regulation No. 373-P dated October 12, 2011 “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation” (hereinafter referred to as the Regulation) becomes invalid.

In connection with the introduction of the Guidelines, changes should be made to the internal documents of the organization that have a link to the Regulations.

No significant changes have been made to the operating procedure, with the exception of the possibility of individual entrepreneurs and small businesses using a simplified procedure for conducting cash transactions.

The procedure for conducting cash transactions for small businesses has been simplified

We would like to remind you that the previous Regulations applied to simplified organizations and entrepreneurs in full and did not provide for any specific features of their cash transactions. This caused fierce resistance from these individuals and their attempt to prove in court the illegality of such an order. Indeed, from Article 128 and paragraph 2 of Article 209 of the Civil Code of the Russian Federation it follows that the funds used by an entrepreneur in his activities belong to him by right of ownership and he has the right to dispose of them at his own discretion. Consequently, the funds available in the current account of an individual entrepreneur can be used by him for any purpose, including his personal needs.

However, the Federal Tax Service of Russia, in a letter dated August 31, 2012 No. AS-4-2/14504@, and the Central Bank of the Russian Federation, in a letter dated August 2, 2012 No. 29-1-2/5603, insisted that individual entrepreneurs comply with the Regulations.

Directive No. 3210-U provides for two main changes:

  • paragraph 2 of Directive No. 3210-U clearly states that individual entrepreneurs and small businesses may not set a cash balance limit;
  • in subparagraphs 4.1 and 4.6 of Directive No. 3210-U it is established that individual entrepreneurs who, in accordance with the Tax Code of the Russian Federation, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, the cash book may not do not maintain or prepare cash documents.
Thus, entrepreneurs received relief, which is very important for those who work, for example, without employees. At the same time, individual entrepreneurs who work with employees may decide to maintain a cash book and draw up cash documents in the same way as other legal entities.

As for small businesses, according to the new provisions they may not set a cash balance limit (clause 2 of Directive No. 3210-U).

Restriction on storing money: only in the Bank of Russia system

Paragraph 3 of the Instructions establishes that authorized representatives of a legal entity are required to hand over cash to a bank or organization included in the Bank of Russia system that carries out transportation of cash, collection of cash, operations for receiving, recalculating, sorting, forming and packaging clients’ cash bank for crediting their amounts to a bank account.

If there is a separate division, a procedure must be established for depositing cash - to the cash desk of a legal entity or to a bank, or to an organization included in the Bank of Russia system, for crediting their amounts to the bank account of the legal entity.

The Instructions do not say that money can be donated to the federal postal service organization (clause 1.5 of the Regulations).

The method for calculating the cash balance limit has been adjusted

The appendix to Directive 3 3210-U is called “Determination of the cash balance limit.” Previously, a similar section was in the Appendix to the Regulations. In principle, the text of the document has remained virtually unchanged; it contains two options for calculating the limit - taking into account the volume of receipts or the volume of cash disbursement.

The basic formula for calculating the cash balance limit was not changed. It is still required to be used by a separate division of a legal entity that deposits cash into a bank account opened for the legal entity at the bank.

At the same time, paragraph 2 of the Instructions clarifies that a separate division is understood as a division of a legal entity at the location of which a separate workplace (workplaces) is equipped.

Additionally, it was prescribed that a legal entity, which includes separate divisions that deposit cash at the cash desk of a legal entity, determines the cash balance limit taking into account the limits established for these separate divisions. A copy of the administrative document establishing a cash balance limit for a separate division is sent by the legal entity to the separate division in the manner established by the legal entity.

There is a slight difference in the second method of calculating the limit - based on the volume of cash issued. Previously, it was used in the absence of cash receipts for goods sold, work performed, or services provided. Now the second method is equivalent to the first - based on the volume of cash receipts, and the legal entity that determines the limit has the right to choose one of the methods.

As already noted, individual entrepreneurs and small businesses may not set a cash balance limit, but they have the right to set a limit like another legal entity.

The procedure for issuing money for reporting and salary has not changed

In paragraph 6.3 of the Instructions, as previously in paragraph 4.4 of the Regulations, it is stated that the issuance of cash on account of expenses should be made on the basis of an application from an accountable person, drawn up in any form and containing a record of the amount of cash and the period for which cash is issued , manager’s signature and date.

The accountable person is obliged, within a period not exceeding three working days after the expiration date for which cash was issued against the report, or from the date of return to work, to present an advance report with attached supporting documents to the chief accountant or accountant. The check of the advance report by the chief accountant or accountant, its approval by the manager and the final settlement of the advance report are carried out within the period established by the manager.

The issuance of cash on account is carried out subject to full repayment by the accountable person of the debt for the amount previously received on account.

The procedure for paying wages has not changed fundamentally. An expense cash order is issued for the actual amount of cash issued according to the payroll slip.

As before, measures to ensure the safety of cash during cash transactions, storage, transportation, the procedure and timing of checks of the actual availability of cash are determined by a legal entity or an individual entrepreneur independently (clause 7 of the Instructions, clause 1.11 of the Regulations).

The forms of cash documents remained the same

Cash transactions are still documented using primary accounting cash documents. The unified documents that are currently used to process cash transactions (forms No. KO) were approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88, and for the accounting of labor and its payment (forms No. T) - by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 .

From January 1, 2013, the use of unified forms of primary accounting documents in accordance with Federal Law dated December 6, 2011 No. 402-FZ “On Accounting” is not mandatory. The exception is the forms of documents established by authorized bodies in accordance with other federal laws and on their basis, for example, cash documents (information of the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force of the Federal Law of December 6, 2011 on January 1, 2013 No. 402-FZ "On Accounting" In addition, there are some features regarding the use of unified forms for recording labor and its payment.

Initially, the draft Directives planned to approve new cash documents. But the Russian Ministry of Justice refused to register the Directives in this form, and the document was sent for revision. According to the author, one of the reasons for the refusal was the impossibility of using new forms of documents approved by the Central Bank of the Russian Federation without canceling the previous forms that were approved by the State Statistics Committee.

In the final document registered by the Ministry of Justice, there are no new cash documents in the annexes, but the text provides a link to the previous forms. True, instead of the traditional names of cash documents No. KO-1 - KO-5 and settlement and payment documents No. T-49, etc., they are called numbers of unified forms according to OKUD - 0310001 - 0301011.

Cash documents of a legal entity or individual entrepreneur can still be drawn up by the person specified in the administrative document. In addition to the chief accountant, manager, accountant or other employee (including cashier), it is now indicated that this can be an official or individual with whom an employment contract or a civil contract for the provision of accounting services has been concluded (clause 4.2 Instructions). At the same time, the manager is no longer obliged to coordinate the candidacy with the chief accountant.

Documents in electronic form are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information. They are signed with electronic signatures in accordance with the requirements of Federal Law dated 04/06/2011 No. 63-FZ “On Electronic Signatures”. Amendments to them after signing are not allowed.

The storage of documents drawn up on paper or electronically is organized by the manager.

Paragraph 4 of the Directives states that all economic entities can conduct cash transactions using software and hardware. For these technical means, the Bank of Russia, by a special regulatory act, will approve machine-readable security features of banknotes, four of which the equipment will have to recognize. This requirement is proposed to come into force on January 1, 2015.

New rules for cash payments have been established

It should be said that now Directive No. 3210-U in terms of requirements for individual entrepreneurs is consistent with Directive of the Bank of Russia dated 10.07.13 No. 3073-U “On making cash payments” (hereinafter referred to as Directive No. 3073-U), which is also in force from 01.06. 2014.

This document was published in the “Bulletin of the Bank of Russia” on May 21, 2014 and is applied from June 1, 2014 (clause 7 of Directive No. 3073-U). The previously effective Directive of the Bank of Russia dated June 20, 2007 No. 1843-U (hereinafter referred to as Directive No. 1843-U) became invalid as of June 1, 2014. Let's take a closer look at its new provisions.

List of purposes for which you can spend money from the cash register

Directive No. 3073-U, as before, prohibits spending cash from the cash register, with the exception of (clauses 2, 6 of Directive No. 3073-U):

  • payments to employees included in the payroll;
  • payments to social workers;
  • payments of insurance compensation (insurance amounts) under insurance contracts to individuals if they paid the insurance premium in cash (no more than 100,000 rubles within one contract);
  • issuing cash for personal (consumer) needs of an individual entrepreneur not related to his business activities;
  • payment for goods (except for securities), works, services (no more than 100,000 rubles within the framework of one contract);
  • issuing cash to employees on account;
  • refund for previously paid in cash and returned goods, work not performed, services not provided (no more than 100,000 rubles within the framework of one contract);
  • issuance of cash when carrying out transactions by a bank payment agent (subagent) in accordance with the requirements of Article 14 of Federal Law No. 161-FZ dated June 27, 2011 “On the National Payment System” (no more than 100,000 rubles within one agreement).

It should be noted that credit institutions can spend funds from the cash register for any purpose. However, this rule applies only to Russian rubles.

Let us recall that the list established by Directive No. 1843-U was more limited. For example, the right of an entrepreneur to spend money from the cash register for personal needs was not previously provided for.

Operations for which money received from the account can be spent

The adopted Directive No. 3073-U has another significant difference from its predecessor. Thus, a list of operations has been established for which organizations and entrepreneurs can spend cash from the cash register if it is received from their current accounts. These include (clause 4 of Directive No. 3073-U):

  • transactions with securities;
  • payments under real estate lease agreements;
  • issuance and repayment of loans, interest on them;
  • activities related to organizing and conducting gambling.

It should be noted that for these operations the limit of 100,000 rubles within the framework of one contract must be observed (clause 6 of Directive No. 3073-U). The exception is settlements with individuals (clause 5 of Directive No. 3073-U).

The procedure for settlements with individuals who are not entrepreneurs

The new order, as before, obliges organizations and entrepreneurs to make payments to citizens only in Russian rubles. At the same time, there are no restrictions regarding the maximum amounts (clause 5 of Directive No. 3073-U).

FEDERAL SERVICE FOR ECOLOGICAL, TECHNOLOGICAL AND ATOMIC SUPERVISION

ORDER

On measures to ensure the safety of cash in the Federal Service for Environmental, Technological and Nuclear Supervision


Revoked based on
Order of Rostechnadzor dated July 29, 2014 N 334
____________________________________________________________________

In accordance with clause 1.11 of 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 N 373-P (registered with the Ministry of Justice of the Russian Federation on November 24, 2011, registration N 22394 ), in order to ensure the safety of cash during cash transactions, storage, transportation, as well as to determine the procedure and timing of inspections of the actual availability of cash in the central office, territorial bodies and institutions subordinate to the Federal Service for Environmental, Technological and Nuclear Supervision

I order:

1. Approve the attached measures to ensure the safety of cash in the Federal Service for Environmental, Technological and Nuclear Supervision.

2. The heads of territorial bodies and directors of institutions subordinate to Rostechnadzor ensure the implementation of measures to ensure the safety of cash in the Federal Service for Environmental, Technological and Nuclear Supervision, approved by this order.

3. Entrust control over the execution of this order to deputy head V.B. Kuzmichev.

Supervisor
N.G.Kutin

Measures to ensure the safety of cash in the Federal Service for Environmental, Technological and Nuclear Supervision

APPROVED
by order of the Federal Service
on environmental, technological
and nuclear supervision
dated February 15, 2012 N 99

1. Measures to ensure the safety of cash during cash transactions and storage

1.1. To ensure reliable safety of cash and valuables, the following requirements are established for the cash register premises:

be isolated from other service and utility rooms;

have solid walls, solid floor and ceiling ceilings, reliable internal walls and partitions;

close on two doors: an external one, opening outwards and an internal one, opening towards the internal location of the cash register;

be equipped with a special window for issuing money;

have a safe (metal cabinet) for storing money and valuables, which at the end of the working day is locked with a key and sealed with the cashier’s seal. The keys to the metal cabinets and seals are kept by the cashier;

Have a working fire extinguisher.

1.2. The cash register room is equipped with a security alarm.

2. Measures when transporting cash

2.1. The manager provides the cashier with a vehicle when transporting funds from bank institutions or depositing them.

2.2. When transporting funds, the cashier is prohibited from:

disclose the route of travel and the amount of money and valuables being delivered;

follow on foot, ride or public transport;

visit shops, markets, etc. places;

carry out any instructions and in any other way be distracted from delivering money and valuables to their destination.

3. The procedure and timing of verification of the actual availability of cash

3.1. Checking the availability of funds in the cash register is carried out according to the rules defined by the Methodological Guidelines for Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49.

3.2. Inventory, scheduled and unscheduled audits of the actual availability of cash in the cash desk are carried out by a permanent inventory commission or another commission, the composition of which is approved by order of the head.

3.3. The frequency of cash checks is approved by order.

3.4. The absence of at least one member of such a commission during the inspection serves as grounds for declaring its results invalid.

3.5. Based on the results of inventory, scheduled and unscheduled audits, the commission draws up a Cash Inventory Report (form according to OKUD 0309014). It indicates the identified shortages or surpluses of valuables in the cash register and the circumstances of their occurrence.

3.6. The act is drawn up in at least two copies, each of which is signed by all members of the commission.



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