Identify risks
The risks in monetary funds mainly come from cash and bank deposits.
"Inconsistency in issuing invoices" is one of the risks in cash: when cashiers or collectors issue invoices, they use overwriting or fake copying to make the invoices consistent with the The accounting link is inconsistent and the difference is embezzled.
In addition, the risks of cash are also reflected in the alteration of vouchers, failure to issue vouchers for payment, destruction of bills, misappropriation of invoices, false invoices, and under-listing and over-listing. column total.
Among the risks of bank deposits, "private cash withdrawals and check encasements" are relatively common: accountants or cashiers issue cash checks without authorization and withdraw them. Use cash or issue transfer checks without authorization to purchase goods, without leaving stubs or keeping accounts, and keep public funds and physical objects as your own.
Risks in bank deposits include altering bank statements, endorsing transfers without permission, lending checks, lending bank accounts, setting up private accounts and arbitraging interest.
Clear division of responsibilities and authorization control
Effective internal control system of monetary funds can reduce monetary funds Control risks to ensure the safety and integrity of assets. The internal control system of monetary funds mainly includes division of responsibilities control, authorization control, cash and bank deposit control, bill and related seal control, etc.
Separation of responsibilities and control. Establish a job responsibility system for monetary and capital business, clarify the responsibilities and authority of relevant departments and positions, and ensure that incompatible positions for handling monetary and capital business are separated, restricted and supervised.
Incompatible positions in monetary fund business include: approval and execution of monetary fund payments; custody and inventory of monetary funds; accounting records and audit supervision of monetary funds . At the same time, cashiers are not allowed to concurrently serve as auditors and accountants.File keeping and registration of income, expenditures, fees, creditor's rights and debt accounts.
Authorization control. Establish a monetary fund authorization system and review and approval system, and handle monetary fund payment business in accordance with the prescribed authority and procedures. Mainly include: payment application. When the relevant departments or individuals of the enterprise use funds, they should submit a monetary fund payment application to the authorized approver in advance, indicating the purpose, amount, budget, limit, payment method, etc. of the money, and attaching a valid economic contract, original documents or relevant prove.
Payment approval. Approvers review and approve payment applications in accordance with their responsibilities, authorities and corresponding procedures. The examiner shall refuse to approve an application for monetary fund payment that does not meet the regulations. If the amount is significant, it shall be reported to the relevant department in a timely manner.
Payment review. The reviewer shall review the approved monetary fund payment application and review whether the approval scope, authority and procedures of the monetary fund payment application are correct, whether the procedures and relevant documents are complete, whether the amount calculation is accurate, and whether the payment method and payment enterprise are appropriate. After the verification is correct, it will be handed over to the cashier and other relevant responsible personnel to handle the payment procedures.
Process payment. Cashiers should handle monetary fund payment procedures in accordance with regulations based on verified payment applications, and register cash and bank deposit journals in a timely manner.
Strengthen program control
Cash control.
Mainly includes: enterprises should promptly deposit cash that exceeds the inventory limit into the bank where the account is opened; business that does not fall within the scope of cash expenditures or exceeds the cash expenditure limit should handle transfers through the bank Settlement; the enterprise's cash receipts are deposited in the bank in a timely manner, and the cash that is not deposited in time on the same day should be stored in a safe and no cash is allowed to be withdrawn; the enterprise's lending must follow strict review and approval procedures, and unauthorized misappropriation or lending of monetary funds is strictly prohibited; Enterprises Monetary fund income must be recorded in time, no external accounts are allowed, and it is strictly prohibited to receive payments without recording them; cashiers should make daily and monthly settlements of cash in stock, and the competent department or person in charge should conduct regular and irregular cash inventories of cash in stock. Ensure cash book balances match actual inventory.
Bank deposit control.
In accordance with the relevant national regulations such as the "Payment and Settlement Measures", strengthen the management of bank accounts, open accounts in strict accordance with the regulations, and handle deposits, withdrawals and settlements. Specifically: the opening and termination of all bank deposit accounts requireFormal approval procedures.
Staff responsible for the reconciliation of bank statements and book balances of bank deposits cannot be responsible for cash receipts, cash disbursements or the preparation of receipt and payment vouchers at the same time.
Strictly abide by bank settlement disciplines and shall not issue bills or postdated checks without fund guarantees to obtain bank credit; shall not issue, obtain or transfer claims without real transactions Notes for debts; shall not unreasonably refuse payment or arbitrarily appropriate other people's funds.
Designate a dedicated person to check the bank account regularly, at least once a month, prepare a bank balance reconciliation statement, and designate other personnel other than the accounting staff to review and confirm the bank Check whether the deposit book balance is consistent with the bank statement balance; strengthen the audit and management of bank statements; cashiers are not allowed to simultaneously obtain bank statements and prepare bank deposit balance reconciliation statements.
Strengthen the verification of payments with units in other places and in the same city to ensure reasonable payment of monetary funds and timely recovery.
Control of bills and related seals.
Mainly include: strengthening the management of bills related to monetary funds, and clarifying the responsibilities and authorities for the purchase, custody, receipt, endorsement transfer, and cancellation of various bills and processing procedures, and a special register is set up to record them to prevent the loss and theft of blank bills.
Statutory instruments that are invalidated by an enterprise due to errors in filling out, issuance or other reasons shall be kept in accordance with regulations and shall not be disposed of or destroyed at will. Notes that have exceeded the legal storage period and can be destroyed shall be destroyed after completing the review and approval procedures, but a destruction inventory shall be established and the destruction shall be supervised by authorized personnel.
Set up a special account book to register the transfer of bills. Copies of important receipts collected should be kept and properly kept. It is not allowed to issue bills by skipping numbers, and it is not allowed to issue blank checks with complete seals at will. Strengthen the management of bank seals reserved. Blank checks, passwords and seals must be kept separately.
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