Any document based on the receipt of money requires the correct form to be filled out. If the organization provided the employee with funds for any needs, then it is necessary to report for them by filling out an advance report.
Who Should Complete the Advance Statement
The director cannot give the money of the organization to any employee just like that. Initially, a list of employees who are eligible to receive advance funds with a subsequent report should be determined. For this it is necessary to draw up and issue a special order.
If a subordinate needs funds to complete any business, then he must provide the director with a statement drawn up in free form. It is imperative to indicate the required amount and the purpose for which the money is requested. If the director agrees with the statement, then he personally signs the statement and indicates how much he allows to take funds and for how long.
It is important to point out that cash can only be issued to an employee who has already fully reported for all previously received amounts.
Sometimes an employee may need a power of attorney, which must be issued on behalf of the organization according to the established model No. M-2 or No. M-2a. These forms were approved back in 1997 by a decree of the Federal State Statistics Service of the Russian Federation.
For the money spent, which was issued in the accounting department of the organization, the employee must report. There is a certain deadline in which you need to fill out and submit an expense report. It is 3 days from the end of the period specified by the head of the organization on the application form.
If funds were provided to the employee for travel needs, then he must account for them in the next 3 working days after returning from a business trip.
How expenses are confirmed for an expense report
If the employee has money left, then he will not be able to return it to the cashier just like that. First, you need to collect all the documents that confirm that the money was spent exactly for the needs for which they were provided. These can be cash and sales receipts, tickets for travel, receipts, acts and other forms of strict reporting.
After receiving each such document, it is imperative to check whether the date, amount and details are legible.
The employee will need to submit all documents to the accounting department.
What happens if the expense report is filled in incorrectly
If the employee incorrectly completed or did not provide an advance report within 3 days, then the supervisory authority will consider the funds received as income, on which it will be necessary to calculate the insurance premium and personal income tax. If later the employee still provides all the necessary documents and a report, then the accountant will need to make a recalculation.
An authorized employee of the organization may withhold the amount for which a report was not submitted from the employee's salary.
Basic rules for drawing up an advance report
At the heart of the provision of an expense report, there are the following rules:
- The advance report must be supported by documents confirming the amounts spent.
- Documents must be submitted no later than 3 working days after the end of the business trip, the period specified by the manager, or from the moment of going to work after illness or vacation.
- A report is drawn up in a special form No. AO-1. It is also allowed to use the form of an advance report, which is approved by the head of the organization.
- Only the manager should be responsible for approving the expense report.
- The advance report is filled in by the employee who spent the money. Also, some information must be entered by an accountant.
The following data must be indicated in the advance report:
- Information about the company that issued the money to the employee.
- Data about the employee who received funds from the organization.
- The purpose for which you need to provide money to an employee of the company.
- Amount.
- Data on all expenses with confirmation.
- Balance of funds, if any.
At the end, signatures are put by the employee and employees of the accounting department, who issued the money and received the remainder.
There is no need to put any stamps on the advance statement. This is because the document is internal. And does not go beyond the organization. In addition, since 2016, all legal entities, and not only individual entrepreneurs, have every right not to endorse their documents with their stamps and seals.
The report is filled in a single copy. It is part of the primary documentation and you should not make mistakes in its design. If for some reason it was not possible to avoid blots or incorrect filling, then it is better to take a new form and fill it out in a new way.
How to fill out an expense report
It seems that such an important document for internal circulation should be very difficult to fill out. But this is fundamentally wrong. Having filled it out for the first time, there should be no difficulties later if you need to re-fill it.
The data must be entered by the employee in the following order:
- Using the registration data of the organization, the OKPO code and the full name of the enterprise are entered.
- In the columns next to the inscription "Advance report" it is necessary to put down the document number and the date of its preparation.
- On the right, it is imperative to leave a little free, empty space. It will be needed for the records of the head of the organization: the amount in words, the date of approval of the report and the signature.
- Below, the entire line contains information about the employee who received the advance money. It is necessary to indicate in which structural unit he works, his last name, first name, patronymic and position. The personnel number of the employee is also indicated and why the advance was needed.
This concludes the first part of the expense report. Further, the form contains two tables. One of them is also filled in by the employee who received the funds. You must enter the total amount of the advance payment and the currency in which it was issued. The amount of the balance or overspending should be indicated below.
The second table is completed in the accounting department by an authorized specialist. It must contain data on accounting accounts, sub-accounts and funds passing through them. The transaction code and the exact amounts must be indicated.
Below the tables, it is necessary to indicate how many documents are attached to the report and how many pages these documents contain.
After all the columns are filled in, the documents must be checked by the chief accountant. According to the result, he must indicate the reporting amount in a special line for this.
Below the accountant and the chief accountant must be signed with their transcript. Further, an employee of the accounting department should be indicated the amount of the balance or recalculation and the number of the cash order, through which this amount passed. The cashier who received the balance or issued an amount identical to the overspending must also sign the advance statement.
The next part of the financial report is negotiable. It must contain all the necessary information about the documents, which confirm the fact that the funds were spent on the requested needs. In this part, you must enter the following data:
- Details of each organization that issued the document.
- Date of issue.
- Name.
- The exact amount of money spent.
- The number of the count by which the amount indicated in the document was posted.
The employee must sign his / her signature under the table in a special line. Thus, he will confirm the correctness of the specified information.
The final part of the expense report is the cut-off part. It has a receipt from the accountant, which he fills out after he received documents from the employee confirming the money spent. On the tear-off part, it is necessary to indicate:
- Information about the employee (full name).
- Report number and date of issue.
- The amount in words that was issued to the employee.
- Number of reporting documents proving costs.
After that, the accounting officer puts the date and signature. The detachable part must be handed over to the employee as proof of the data received.
