Most of the organizations are forced to resort to the services of collectors. A clear knowledge of the collection procedure can not only save time, but also save you from fraud and the loss of large sums of money.
Cash collection rules are detailed in Chapter 9, Section 3 of the Bank of Russia Regulations of April 24, 2008 N 318-P “On the procedure for conducting cash transactions and the rules for storing, transporting and collecting Bank of Russia banknotes and coins in credit institutions on the territory of the Russian Federation "(With changes and additions)".
Organization's preliminary actions
For each company, special "safe" cards are issued on a monthly basis (document form code according to OKUD - 0402303), in addition, taking into account the amount of collected funds, the company receives a certain number of bags with individual numbers from the credit institution.
Actions of collectors
The cash collection management draws up a schedule and the time of arrival of collectors to the serviced firms and coordinates this time with the management of the firms. During the collection procedure in the company, the duty collector fills in card 0402304, which is then transferred to the credit institution.
Before leaving, collectors receive a stamp, keys and cards 0402303, powers of attorney for the transportation and collection of cash, bags. When handing over a bag with money to an employee of the company to a collector, the second must present the first with the relevant documents, card 0402303 and an empty bag.
Actions of a cashier
When handing over a bag with cash, the cashier must present to the collector the invoice 0402300 for the bag, receipt 0402300 for the bag and a sample of the seal. He is always present when the collector checks the integrity of the seal and the bag, the correctness of the invoice and the receipt for the bag, the compliance of the seal with the sample, then fills in the 0402303 card, the collector checks with him the correspondence of the amounts and numbers in all filled documents (0402300 and 0402303) and the number of the accepted bag with in cash, after which he accepts from the collector a signed and stamped receipt 0402300 to the bag.
If an error is made when filling out the registration card 0402303, it is crossed out and the cashier certifies the new (correct) entry with his signature.
If the integrity of the seal or bag is violated, the accompanying sheet 0402300 to the bag is incorrectly drawn up, the collector is not entitled to accept cash. In his presence, defects in packaging and documentation are eliminated, if this does not violate the work schedule of the collectors. In some cases, a re-entry of collectors is made, and this is reflected in a special column of the safe card 0402303.
In case of refusal to hand over the bag with cash to the collector, the cashier makes a mark “refusal” in the return card 0402303, justifying the refusal in a special column and certifying with his signature.
Transportation and subsequent transfer of funds
Bags with cash, waybills 0402300 and return cards 0402303 to them are placed in the collection vehicle for the entire duration of the route. At the end of the route, bags with funds are handed over to a credit institution, VSP. After handing over the bags, the collectors hand over the powers of attorney for the transportation and collection of money, the stamp, keys and cards 0402301, as well as the second copy of the magazine 0402301 to the collector on duty (the head of collection).
For individuals, collection is carried out in the same way.
