We draw up instructions for accountable persons - sample

Accountability statement: why and by whom it is published

An internal document on the procedure for settlements with accountable persons for funds issued for business needs is developed in the organization to ensure full control of the movement of accountable amounts, their intended use and correct reflection in accounting.
When developing the Regulations, it is necessary to use regulatory documents regulating the relations of participants and their actions:

Directive of the Central Bank of the Russian Federation “On the procedure for conducting cash transactions” dated March 11, 2014 No. 3210-U;
Law “On Accounting” dated December 6, 2011 No. 402-FZ;
by order of the Ministry of Finance of the Russian Federation “On approval of the Chart of Accounts” dated October 31, 2000 No. 94n;
Labor Code of the Russian Federation.

The regulation may be an annex to the accounting policy, or it may be an independent local document.

Is it necessary to draw up a reporting clause?

The regulation on settlements with accountable persons, a sample of which can be found below, performs a number of important tasks:

regulates the procedure for conducting settlements with employees who receive funds on account;
provides complete control over the movement of issued amounts and their use;
provides control over the correct display of transactions in accounting;
ensures the safety of the organization's financial resources.

The legislation does not require business entities to compulsorily draw up this document. But many organizations have already seen in practice how useful it is to have it on hand. No one is immune from disputes with reporting employees, and in this case the employer will be able to prove that he is right by referring to the provisions of the Regulations.

Reflection of goals, deadlines and limits on accountable amounts

Accountable money is given to employees of the enterprise for expenses related to the direct activities of the organization. According to paragraph 5 of Directive No. 3210-U, an employee is a person with whom an employment contract or a civil law contract has been concluded. This means that both a full-time employee and an outside contractor can receive money.

In this paragraph of the Regulations, you can give a general description of what expenses the money will be given to employees:

administrative and economic,
representative,
travel allowances

Or it is possible, at the discretion of management, to issue a separate order approving the list of business expenses and the amounts within which funds will be issued. Accountable amounts exceeding those specified in the order must be additionally approved by the manager.

The terms for which the accountable person can receive money are also determined by management and can be simultaneously specified in an order with a list of the purposes for issuing the advance and its limit. The Regulations themselves should indicate that specific deadlines for certain accountable amounts are indicated in a separate order. For cases not specified in the order, a clause should be fixed in the Regulations that defines the general maximum reporting period, for example, no more than a month.

A list of employees entitled to receive money for business expenses will make the accountant’s work easier. It can be presented in this Regulation in the form of a list of positions. It is better to collect specific names in a special list of accountable persons and issue them by a separate order, so as not to re-issue the entire Regulation due to the addition of an additional accountable person to the list.

Find out how to write an order correctly from this article .

Mandatory conditions for issuing accountable amounts

When developing the Regulations, it is necessary to reflect under what conditions the issuance of accountable amounts should occur. These rules are described in clause 6.3 of the procedure for conducting cash transactions:

The issuance of money to the account is carried out on the basis of an application from the employee (from November 30, 2020, it is not necessary to indicate the amount and period for which the advance is issued) or an administrative document from the manager (from November 30, 2020, it is allowed to be issued for several cash advances to one or more accountable persons , in this case, the document must indicate the full name of the recipients, the amounts to be reported and the terms for which they are issued).

NOTE! The presence of debt on accountable amounts is not a limitation for receiving a new advance (clause 1.3 of instruction No. 4416-U).

It is advisable to note the period during which the director reviews and signs the application, and how long after this the employee must be given the money to account. If the money is issued by order of the director, then similarly indicate the period during which the employee receives the money against the cash register.
The Regulations should also fix the following point. Provided that an employee cannot, for any reason (lack of cash in the company's cash register or being at the workplace), receive an advance, but has the right, with the verbal consent of the manager, to make expenses in the interests of the company from his own funds, their subsequent compensation is made based on the application employee.

For more details, see: “What to do if the accountable person has spent his money?”

If an employee receives an advance payment for settlement under the organization’s power of attorney, then it is necessary to note in the Regulations in what cases this should happen. You should also write that cash payments on behalf of a company with legal entities and individual entrepreneurs under one agreement should not exceed the limit established by law (for 2021 it is 100,000 rubles).

What document and how are cash payments regulated? Read here: “What is the limit for cash payments between legal entities?” .

Deadlines and procedure for submitting advance reports

An advance report is a document on the basis of which control of cash flows and the establishment of the fact of a business transaction take place, because with it primary documents confirming this fact are submitted to the accounting department.

The Regulations must specify within what time the report in Form AO-1 must be submitted to the accounting department. From November 30, 2020, the organization can independently set the deadline for the accountable person to submit the advance report. The requirement that it must be submitted no later than 3 working days after the expiration date for which the reports were issued, or from the date of return to work, has been cancelled. If the report form is developed independently at the enterprise, taking into account its specifics, it is necessary to approve it by order of the manager, and write a clause about this in the Regulations.

It is recommended that a detailed description be made of what source documents must be submitted and how they must be completed in order for them to be accepted as evidence of expenditure incurred. It is often not enough to have one payment document - a cashier's check or a counterfoil for a cash receipt order. You may also need the following documents for purchased goods or services:

in retail trade - sales receipt;
in wholesale - delivery note and invoice;
when paying for services - an agreement, an invoice, an acceptance certificate or a universal transfer document.

Important! Recommendation from ConsultantPlus To avoid the problem of confirming expenses in situations where cash receipts are lost or cash receipts have faded, we recommend doing the following. See K+ for three options.

2. The procedure for issuing cash on account

2.1. The issuance of cash to employees from the organization's cash desk against reporting is carried out for the following purposes: [fill in what is required].

2.2. The list of persons entitled to receive funds on account is established by order of the head of the organization.

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

2.4. The issuance of cash on account is carried out according to cash disbursement order 0310002, issued in accordance with a written application of the accountable person.

The statement of the accountable person is drawn up in any form and must contain a record of the amount of cash and the period for which the cash is issued, the signature of the manager and the date.

2.5. Employees who have received funds on account are required to submit an advance report to [the chief accountant/accountant/in their absence, the head of the organization] within a period not exceeding three working days after the expiration date for which they were issued, or from the date of return to work. with attached supporting documents.

2.6. In the advance report, the employee who received the funds for the report must reflect all expenses incurred.

2.7. Checking the advance report [by the chief accountant/accountant/in their absence - by the head of the organization], its approval by the head and the final settlement of the advance report are carried out [by the deadline established by the head].

2.8. Upon receipt of the advance report [by the chief accountant/accountant/in their absence, by the head of the organization], the intended expenditure of funds, the availability of supporting documents confirming the expenses incurred, the correctness of their execution and the calculation of amounts are checked.

2.9. The verified expense report is approved by the head of the organization and accepted for accounting.

2.10. The balance of the unused advance is handed over by the accountable person to the organization's cash desk using a cash receipt order in the prescribed manner.

2.11. Overexpenditure on the advance report is issued to the accountable person according to the cash receipt order.

2.12. Based on the data of the approved advance report, accountable amounts are written off.

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Procedure for checking and approving advance reports

In this part of the Regulations, it is necessary to reflect the main points related to the advance report, after the preparation of which the employee, together with the primary documents attached to the report, submits it to the accounting department. In particular, these:

The accountant fills out a receipt for the advance report and gives it to the employee.
It is advisable to describe how the report itself and the documents attached to it are verified. Primary documents must contain the necessary details, correspond to the purpose and match the amount. Documents filled out incorrectly will not be accepted for accounting and will be reimbursed to the accountant.
After checking and filling out his part of the report, the accountant sends the document for signature to the chief accountant, and then to the manager for approval.
The period during which the report must be checked and approved, as well as the amounts for this analytical account must be closed, must be indicated in the Appendix. For example, a week is given to check and approve a report, and 2 business days are given to issue overruns or deposit the balance into the cash register after approval by the manager. If the balance of the account is not returned within the specified period, the enterprise has the right to withhold this debt from the salary of the accountable person in accordance with the law (Article 137.138 of the Labor Code of the Russian Federation).

Important! Recommendation from “ConsultantPlus” To withhold an unreturned amount from an employee’s salary, you need to: 1) draw up an order from the manager about withholding in any form. This must be done no later than... (for more details, see K+).

How to correctly reflect the return in accounting, read the article “Return by an accountable person of the amount of an unspent advance .

Why do you need instructions on settlements with accountants?

The instruction for accountable persons is a local regulatory document on the basis of which the relationship between two parties is formed and regulated - the enterprise and the accountable employee. Violation of the law regarding settlements with accountable persons entails the application of administrative and tax penalties to the organization, and therefore all transactions regarding these settlements must be subject to regulations and standards.

The main purpose of drawing up instructions is to comply with the legislation in the field of settlements with accountable persons, as well as to determine the procedure for actions that are performed in relationships of this kind. In accordance with this goal, you can define the tasks that are solved when using this instruction:

Registration of transactions for receiving funds in the report.
Registration of transactions according to the report for the amounts received.
Summing up the accountable amounts.

The instructions are mandatory for all accountable persons to study so that they fully understand the process of receiving and returning accountable amounts and are confident in the correctness of the transactions they perform.

Read more about accounting of settlements with accountable persons in the article “Accounting of settlements with accountable persons”.

Regulations on accountable persons: sample 2020-2021

When developing the Regulations on settlements with accountable persons in 2020-2021, it is possible to establish the right of an employee to receive sums of money for business needs not only in cash, but also by non-cash means, using:

company corporate card;
employee's personal bank cards.

This can be done on the basis of an application from the employee or an order from the manager (letter of the Ministry of Finance dated July 21, 2017 No. 09-01-07/46781). If money is issued upon application, then the employee indicates his card details in it.

A sample Regulation on settlements with accountable persons can be downloaded here.

You can add or shorten the sample to suit the specifics of your business.

Registration of accountable amounts in 2021

Next, we will tell you what documents need to be drawn up when issuing accountable documents.

Procedure for checking and approving advance reports

The accountant fills out a receipt for the advance report and gives it to the employee.
It is advisable to describe how the report itself and the documents attached to it are verified. Primary documents must contain the necessary details, correspond to the purpose and match the amount. Documents filled out incorrectly will not be accepted for accounting and will be reimbursed to the accountant.
After checking and filling out his part of the report, the accountant sends the document for signature to the chief accountant, and then to the manager for approval.
The period during which the report must be checked and approved, as well as the amounts for this analytical account must be closed, must be indicated in the Appendix. For example, a week is given to check and approve a report, and 2 business days are given to issue overruns or deposit the balance into the cash register after approval by the manager. If the balance of the account is not returned within the specified period, the enterprise has the right to withhold this debt from the salary of the accountable person in accordance with the law (Article 137.138 of the Labor Code of the Russian Federation).

This is also important to know:
What does a violation of labor discipline entail?

How to correctly reflect the return in accounting, read the article “Return by an accountable person of the amount of an unspent advance.”

If during the period for which accountable funds were issued, the employee did not purchase anything, then within 3 days after the period specified in the Regulations, the money in full must be returned to the organization.
If an enterprise is active, as a result of which accountable amounts are regularly issued to a large number of employees, then for control and accounting it is recommended to carry out an inventory of settlements with accountable persons several times a year. This issue should also be covered in the Regulations.

Regulations on accountable persons: sample 2021

When developing the Regulations on settlements with accountable persons in 2020, it is possible to establish the right of an employee to receive sums of money for business needs not only in cash, but also by bank transfer, using:

company corporate card;
employee's personal bank cards.

What documents should I fill out to issue a report?

To issue a report in 2021, draw up any of two documents (clause 6.3 of Bank of Russia Directive No. 3210-U dated March 11, 2014):

administrative document of the manager. For example, an order or instruction;
application from an employee with an executive visa.

This means you can no longer collect applications for issuance of reports from each employee. The rules allow statements to be replaced by orders or instructions from the director. This is useful in three situations. First, it happens that getting a signature on an order is easier than getting a statement. For example, if the director himself takes the money. The second is if several employees are accountable on the same day. The third reason is that the employee receives the same amount every month.

If you choose the first option, draw up an order (instruction) for each cash disbursement for which the accountant did not write a statement. Indicate in the document:

surname, name and patronymic of the accountable;
amount of cash;
the period for which they are issued;
manager's signature;
date;
document registration number.

Although reporting statements are no longer necessary, many companies continue to use them. In this case, follow the supervisor’s notes. He must indicate the amount and period for which you are issuing cash, signature and date. For a sample application for reporting in 2021, see the end of the article.

This is also important to know:
Controversial cases in which an industrial injury should be considered

It is more convenient to issue money upon application when you need it for a one-time purchase. And if you give an employee an amount for expenses on a business trip, in any case the company issues an order for the business trip. Then it is convenient to indicate information about the issuance of accountables directly in it.

When issuing money to an accountable person, the accountant must draw up not only an advance report, but also an order for the issuance of money. An employee whose authority is confirmed by a power of attorney can receive purchased goods or accept work or services.

Deadlines and procedure for submitting advance reports

It is necessary to write in the Regulations that the report in Form AO-1 must be submitted to the accounting department within 3 days after the last day of the period for which the money was received, or after the employee returns to work. If the report form is developed independently at the enterprise, taking into account its specifics, it is necessary to approve it by order of the manager, and write a clause about this in the Regulations.

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in retail trade - sales receipt;
in wholesale - delivery note and invoice;
when paying for services - an agreement, an invoice, an acceptance certificate or a universal transfer document.

Results

An internal document developed for settlements with accountable persons serves as an assistant for maintaining order when processing the issuance of funds and their intended use. Those points and subtleties that are not regulated by law must be specified in the Regulations. In this case, the accountant will have a legal basis for recording the fact of economic activity.

Sources:

Labor Code of the Russian Federation
Federal Law of December 6, 2011 N 402-FZ “On Accounting”
Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n
Directive of the Bank of Russia dated March 11, 2014 N 3210-U

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Why do you need an accountability clause?

This is an internal document of the organization that regulates the procedure for settlements with a certain category of accountable employees. This is the name given to employees who work under an employment or civil contract and receive funds from the employer to cover expenses related to the company’s activities. These can be administrative, entertainment, or travel expenses, the main thing is that they are targeted and issued in compliance with a certain procedure.

The provision makes it possible to regulate these legal relations as much as possible, ensure control of the movement of funds and ensure their intended use and correct reflection in accounting. It can be issued both as an annex to the accounting policy of the organization, and as an independent local act.

When developing the Regulations, it is worth focusing on the following legal acts:

Labor Code of the Russian Federation;
Directive of the Central Bank of the Russian Federation “On the procedure for conducting cash transactions” dated March 11, 2014 No. 3210-U;
Law “On Accounting” dated December 6, 2011 No. 402-FZ;
Order of the Ministry of Finance of the Russian Federation “On approval of the Chart of Accounts” dated October 31, 2000 No. 94n.