How to write an application for the issuance of accountable amounts (sample)

How to issue money correctly

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

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

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

If you don't make a statement

Since the Central Bank of the Russian Federation has lifted the ban on issuing money to employees who have not reported on previous advances, in practice a situation may arise when a fairly large amount hangs on one employee. In order to avoid this, the enterprise, as a rule, draws up a document that regulates the list of “accountables” and the maximum amount of debt on advance reports at which the employee can take the money again.

During an audit, the tax inspectorate may, of course, draw attention to the fact that funds were given to some employee too freely, especially if this happens regularly.

However, the Federal Tax Service Inspectorate will be much more interested in issuing cash without drawing up a reporting application. This is already a direct violation of the Directive of the Central Bank and entails punishment under Article 15.1 of the Code of Administrative Offenses “Violation of the procedure for working with cash and the procedure for conducting cash transactions, as well as violation of the requirements for the use of special bank accounts.” Significant fines are imposed:

• the official will have to pay from 4 to 5 thousand rubles;
• The organization can be fined 40-50 thousand rubles.

How to correctly formulate an employee

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

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

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

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

Service memo for the issuance of funds - samples:

The state took care of employees who go on business trips outside the Russian Federation, obliging management to compensate them for expenses for certain needs (Article 168 of the Labor Code).

Also, in some cases, funds may be required to purchase work equipment or provide services that require payment and are absolutely necessary to ensure a normal work process.

By writing a memo, you can achieve payment of the required amount of money. Relying on existing samples of such documents, it must indicate:

1. Position held by the manager, full name of the organization, full name. addressee and date of writing the document.

This data must be written in the “header” in the upper right corner.

2. Next, in the center, you need to indicate that the note refers to an official type of document. And indicate its subtype, in this case - the issuance of money from the cash register.
3. Then move on to the main part of the note – the text.

Write down your personal information, the amount of money you want to receive and clearly formulate the circumstances or reasons that serve as the basis for receiving it. Laconically list the goals for which the money will be spent. Then make a promise indicating the deadlines, no later than which a report will be provided to the employer regarding the amount spent.

4. The final stage is the affixing of the employee’s signature, surname and initials, as well as position. Enter the date in the line below.

IMPORTANT INFORMATION !!! The above points numbered 1, 2 and 4 serve as generally accepted details for all existing groups of service-type notes.

The sample memo for the receipt of funds is very closely intertwined with the note for the disbursement of funds and requires the indication of data according to the same template.

However, in order to ensure the correctness of drawing up a document aimed specifically at receiving a sum of money, it is necessary to contact the person who is authorized to manage the organization’s sums of money. In some cases, you will need to indicate the laws, citing which you express a desire to receive funds.

For entertainment expenses

Almost any organization spends money on organizing various receptions for foreign representatives, on paying for cultural events for guests, on a translator, on some refreshments, as well as on a whole list of other needs.

Download a sample note for hospitality expenses here for free.

To receive money for certain needs, it is necessary to write down in the document the generally accepted details for all notes. And in the main part of the document, describe what the funds are needed for, what the benefits are for the company if they are provided, and if the embezzlement has already been made, then attach the corresponding checks or settlement documents.

Additional payment for increasing the volume of work

Having written down the general points of the document, in the main part, focus on what type of work was performed , be sure to note the timing and volumes that exceed those stipulated in the employment contract, and the exact coordinates of the place where the employee performed the overtime amount of work.

Then indicate
the exact amount you want to receive, writing it not in numbers, but in words.
If possible, indicate clauses of the employment contract that set certain standards regarding the work performed. Also refer to the clauses according to which wages are calculated to prove the correctness of the monetary compensation you require.

For advance

Quite often there is a need to receive money that is given to an employee in advance as part of his salary. An advance is considered a completely legal payment.

The established deadlines for advance payments, as well as other nuances, can be found using Article 136 of the Labor Code of the Russian Federation . In order to properly draw up a document requesting an advance, it is advisable to write down the following points in the main part of the note:

• The exact coordinates of the workplace where the individual applying for the advance works.
• The exact amount required as an advance.
• How long has the employee been working at this enterprise?
• Circumstances as a result of which an employee needs early payment.

To the head of the State Unitary Enterprise of Moscow

Trust "Mosotdelstroy No. 1

Sorokin Yu.P.

from the head of the HR department

Prigogina B.A.

SERVICE NOTE

I ask you to give permission for an advance payment for an employee performing work at the Elektrogorsk facility, Palace of Culture named after. Lenin.

The employee has been working since December 1, 2009.

Lazarev M.V. – 8000 rubles TOTAL: 8000 rubles

The above employee requests an advance payment for family reasons.

Previously, we did not receive advances; for December, the amount earned was Lazarev M.V. 12006 rub. (on hands).

Head of HR Department Prigozhin B.A.

For travel expenses

This category is considered one of the most common and sought-after types of memos. Workers who are forced to leave their immediate workplace for official purposes resort to writing it.

Government Resolution of the Russian Federation No. 749 , adopted on October 13, 2008, contains the following guidelines regarding business trips:

• Writing a memo requesting reimbursement of travel funds should occur strictly after the employee’s return.
• It is necessary to indicate a list of services on which money was spent for official purposes, but this is not enough.
  It is necessary to attach the appropriate checks, travel tickets, receipts for housing and other documents indicating the fact that the employee paid for these services.
• Clearly record the date of departure of the employee on a business trip and the date of his arrival.
• In addition to the main points accepted for all notes, in the text of the document indicate the exact time, minutely, and the city from which the employee departed, as well as the city of arrival.
• Then list in detail all the services for which compensation is required, describing them as informatively as possible, but at the same time concisely.
• Then indicate the minute-by-minute time of arrival and indicate the list of documents that you will attach as a basis for receiving money.

For financial assistance

Russian legislation provides for the possibility of employees receiving one-time payments. The conditions for receiving financial assistance are fixed in the employment contract.

If the specific situation that occurs meets certain criteria of the employment contract, then proceed to write a memo.

Having filled out the general details, in the text of the document you only need to indicate the circumstance in connection with which financial assistance is needed and the corresponding date. You also need to attach a document certifying this fact.

For example, in the case of receiving benefits in connection with the replenishment of the family, this circumstance is registered, the date of birth of the child is indicated and a photocopy of the certificate is attached. In case of illness, the diagnosis is indicated and a sick leave certificate or a certain certificate is attached.

General Director of Vympel LLC A.I. Seleznev from chief accountant Ivanova S.A.

Service memo

According to clause 21 of the collective agreement, I ask you to provide one-time financial assistance to accountant N.E. Shmeleva. in the amount of 40,000 (forty thousand) rubles in connection with the birth of a child.

Grounds: 1) Statement by Shmeleva N.E. 2) Child's birth certificate.

Chief accountant Ivanova S.A.

12.02.2011

For a salary increase

The list of features of this type of document containing a request to increase wages may include a list of the following facts that motivate the employer to do so:

1. Personal characteristics of the employee applying for promotion, a list of all his strengths, as well as the terms of work in a certain position.
2. Distinctive features from other employees, listing all courses that the employee has completed to improve their qualifications (attach certificates if possible).
3. A list of all the employee’s achievements, as well as how he has proven himself in the team.
4. Facts showing that individuals working in other enterprises and performing duties of a similar nature receive higher wages.

How to write to a manager

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

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

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

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

Related documents

• Sample. General conditions for concluding contracts and performing banking transactions
• Confirmation of the advice of an export letter of credit to the beneficiary, sent to the issuing bank
• Confirmation of the authorized bank about the presence of a correspondent account of a non-resident bank opened with it in the currency of the Russian Federation (Regulation of the Central Bank of the Russian Federation dated 09/05/96 No. 324)
• Confirmation of an authorized bank about the withdrawal by a non-resident bank of the currency of the Russian Federation from its correspondent account opened with an authorized bank (Regulation of the Central Bank of the Russian Federation dated 09/05/96 No. 324)
• Order to withdraw funds from the current account of military units, institutions and organizations (instruction of the State Bank of the USSR dated November 26, 1984 No. 27 (as amended dated December 26, 1994))
• Disclaimer about opening a foreign currency account
• Summary report on the status of a representative account in a non-resident bank. Form No. 82-91
• Typical transactions for a type “c” account (instruction of the Central Bank of the Russian Federation dated July 26, 1996 No. 45)
• Commission rates for foreign exchange transactions (approximate)
• Customer profile
• Form for presenting to the issuing bank commission and other expenses under an export letter of credit (used in the case when all bank expenses are paid at the expense of the foreign party)
• Form for opening an import letter of credit by mail
• Bank card with sample signatures and seals
• Bank account agreement (account mode) (Instruction of the State Tax Service of the Russian Federation dated April 15, 1994 No. 26)
• Bank account agreement with the condition of crediting this account
• Agreement for opening and maintaining a correspondent account between a commercial bank in Russia and a commercial bank located in another state (former union republic of the USSR)
• Agreement on the procedure for servicing document flow on a foreign currency account
• Agreement on the organization of settlements between banks and the formation of a debit balance in the context of the transition to servicing on a correspondent account
• Export letter of credit dossier. Letter of credit opened by a foreign bank
• Export letter of credit dossier. Shtafel
• Agreement for the provision of credit and cash services
• Agreement for opening an account and cash management services
• Agreement for settlement and cash services (current account agreement)
• Agreement on settlement and cash services
• Agreement on opening a current foreign currency account and cash settlement services
• Agreement on establishing correspondent relations (correspondent account agreement)
• Application to the bank to close a current account
• Application for opening a foreign currency account
• Application for opening a foreign currency account

How to draw up to get money on the card

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

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

Transfer of funds to a corporate card

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

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

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

Example

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