Bank valuables for transportation are packed in special collection bags, sacks or packages.
The cash collection bag is made of durable fabric. It has a special metal lock, which is closed after the valuables are inserted; a label is attached to the lock, which is secured with a metal seal. The label indicates the name and number of the bank division that packaged the bank valuables. When opening the bag, the twine is cut so as not to damage the seal.
Bags are used to transport significant amounts of valuables. The neck of the bag is tied with twine. A label is attached to it, which is secured with a metal seal.
Disposable number bags are made of opaque material. The bags have a protective valve with an adhesive layer, which is closed with a protective safety tape. After placing the valuables in the bag, the security tape and the bag are sealed.
When you try to open the package, the following message appears on the security valve: “Opened! Stop!" The package has a unique serial number. The description of the enclosed values contains the package number. The label is placed in a special transparent pocket on the bag. The volume placed in a disposable bag should not exceed 6 kg; a larger volume will interfere with the fixation of the protective valve. The opening of a disposable package of valuables is carried out along the cut line; located on the other side of the safety valve.
Bags with bank valuables are formed and sealed by the cash desk manager under the supervision of a supervisory employee.
An inventory is drawn up for the bag in triplicate. When preparing several bags with valuables of the same type, it is allowed to fill out one inventory for all bags. In this case, the inventory indicates: the number of bags, bag numbers, seal numbers. The first and third copies of the inventory along with the bag are handed over to the collector.
The second copy of the inventory remains in the department that formed the bag. On the second copy, the collector signs and stamps the route. Reception and delivery of bags with bank valuables are carried out only by the cash desk manager.
The cashier who assembled the bag is responsible for ensuring that bank valuables are completely inserted into it.
Work with the collection service begins when there is a need to send amounts through collectors that exceed the limit established for a given VSP or, if necessary, to receive cash reinforcement.
When transporting bank valuables, an inventory of a specific type is drawn up for each type:
1) f. 320 - for cash;
2) f. 236 - on values;
3) f. 312 for coins made of precious metals;
4) f. 262 - for bullions of precious metals.
Removal of bank valuables from VSP
When sending valuables with a cash collector, the cash register manager must check:
1) service ID and passport of the collector:
2) availability of a power of attorney for the removal of valuables; her term.
The collector checks the integrity of the bag, checks the bag details with the 1st and 3rd copies of the inventory, signs on the 2nd copy of the inventory and stamps the route on it, then returns it to the cashier manager. If the collector finds defects on the bag, he will not accept the bag until these defects are eliminated.
Bags for sending with collectors can be formed on the eve of the day of their removal. Prepared bags are stored in a safe in the VSP storage room.
For all sent valuables, the GSP is:
1) for cash - cash receipts;
2) for valuables - memorial orders. Receiving reinforcements in VSP with bank valuables
Upon arrival of the collectors, the identity of the collector is checked using his service ID and passport.
When accepting a bag, the cash register manager checks the integrity of the bag or package: the absence of traces of rupture on the twine, the presence of a clear seal imprint on the seal, the correspondence of the seal number to the number indicated in the inventory, the correspondence of the amount indicated on the label and on the inventory.
The cash register manager accepts the amount based on the 1st and 3rd copies of the inventory and signs for them together with the collector.
The third copy is returned to the collector, with the VSP stamp affixed to it.
The bag is opened in the absence of the collector, but under the supervision of a supervisory employee.
Bank valuables are checked: packages - according to the inscriptions on the slips, checking the number of spines, checking the integrity of all packages, checking the details, individual sheets are counted sheet by sheet, and coins - by circles.
For accepted bank values the following is issued:
1) for cash from the Bank of Russia and foreign countries - cash receipt orders;
2) for valuables - memorial orders.
Handling the return bag
A return bag is generated if VSP cannot provide secure storage of bank valuables (alarm failure, breakdown of the lock on the vault door, etc.).
Only valuables are included in the return bag. In this case, cash is removed from the VSP in the usual manner. The return bag is formed by the cash register manager under the supervision of a supervisory employee. When forming a return bag, an inventory is drawn up f. 270.
Inventory f. 270 is issued in triplicate. The bag is supplied with a label.
When handing over the bag to the collector, the cash register manager must check with the collector:
1) passport, service ID;
2) power of attorney to receive valuables;
3) route sheet (form 239 in two copies).
The cashier fills out the route sheet and gives the inventory to the cashier. 270.
Collector:
1) checks the integrity of the bag;
2) signs on two copies f. 270, stamps the route, returns it to the cash register manager;
3) picks up the return bag, 1st and 3rd copies of the inventory, route sheet.
If the return bag will be stored under the responsibility of the collector, then the first copy of the route sheet is left at the VSP.
The next day, the collector brings the return bag, which the cash register manager accepts in the usual manner: inspects for damage, signs on the 3rd copy of the inventory f. 270, puts the VSP stamp on it.
The return bag is opened in the absence of the collector. In the presence of the collector, the return bag is opened only if damage is found on it.
In a VSP with one employee, bags with delivered bank valuables must be opened in the presence of a collector.
In all cases of acceptance of a defective bag, it must be opened in the presence of the collector; based on the results of opening the bag, a free form act is drawn up in triplicate. The act indicates: the date of receipt and opening of the bag, its number, the reason for opening the bag, what damage was found, by whom, in what premises and in whose presence the bank valuables were counted, in what packaging the bank valuables were, the amount indicated in the inventory , and the actual amount of cash or valuables invested. The act is signed by all persons present at the reception and counting of valuables. The first copy of the act remains with the recipient VSP, the second copy is transferred to the branch of the sending VSP bank, and the third is handed over to the collector.
All organizations are required to hand over proceeds exceeding the permissible cash limit to the bank. For large amounts, enterprises resort to the services of the bank's collection service.
Collection is the collection by collectors from the cash desk of funds, settlement and payment papers, bills of bank clients with a guarantee of safety until they are deposited at the bank and subsequently credited to clients' accounts.
The procedure for storing, transporting, and collecting cash in Russian banks is enshrined in the Regulation of the Central Bank of the Russian Federation No. 318-P dated April 24, 2008 (hereinafter referred to as Regulation 318-P) and Law No. 86-FZ dated July 10, 2002. According to the documents, collection can only be carried out by organizations of the Bank of Russia system.
Main formalities
You can collect valuables as follows:
- through the bank servicing the company by drawing up an agreement;
- through a branch of the Central Bank, a tripartite agreement is drawn up between the Central Bank, the company and the bank servicing it;
- through other banks that provide a similar service also under a tripartite agreement.
Tasks and functions of the service
The collection service is designed to perform the following tasks:
- deliver enterprise funds to the bank;
- transport proceeds from retail outlets to the company’s office for subsequent delivery to a credit institution;
- deliver money and bank to the company’s cash desk for issuing wages to staff;
- transport funds to retail outlets when applying for a loan for a purchase;
- deliver currency from the bank to the exchange office;
- move cash between bank branches;
- accompany and protect bank employees when transporting securities.
Collection of finances of business entities facilitates the fast and safe transfer of money to the account, provides the cash desk of the head enterprise and its retail outlets with bills of various denominations and coins. Collection services also include the transportation of material assets and documentation.
The collection department of any bank consists of highly qualified specialists. They efficiently perform their duties related to the transportation of various valuables. In addition to delivering cash, employees of this service select banknotes of the required denomination and small change coins.
Rules and accounting
The bank prepares appearance cards for each collection service. Their form 0402303 is adopted by Regulation 318-P. The document records the numbers of empty bags, company data (name, address, telephone), work schedule, check-in time, etc.
Depending on the amount of cash, it is determined how many bags the collectors will need. Each of them has an individual number. The frequency of visits is determined by agreement between the heads of the collection service and the organization.
On the eve of departure, collectors receive:
- cash bags;
- powers of attorney;
- stamp;
- keys;
- appearance cards.
Upon arrival at the company, the money acceptor shows the cashier:
- passport;
- power of attorney;
- appearance card;
- empty bag.
The cashier shows a sample of the seal, hands over a sealed bag with money, an invoice and a receipt for it.
A transmittal sheet and a register of transactions are included in the bag. The amounts in the documents and in the bag must match.
The collector checks:
- correspondence of the seal on the bag to the template;
- whether the accompanying documentation is drawn up correctly;
- equality of amounts in securities;
- does the number on the bag match the one written on the card?
If there is an error in the appearance form, only the cashier can make a correction. He crosses out the incorrect information and indicates the correct information next to it, assuring it.
Upon receiving a bag of cash, the collector signs the receipt, stamps it, dates it and returns the paper to the cashier.
If a violation is detected in the integrity of the bag or seal, or the statement is filled out incorrectly, the collector will not accept the bag. If there is time, the collector waits for the defects to be eliminated or for the bag to be accepted upon re-arrival. A record of this is made on the attendance card.
If the cashier does not hand over the bag to the funds acceptor, in form 0402303 he writes “Refusal”, indicates the reasons and signs.
The delivery of money to collectors is formalized by an expense order (RKO) using account 57 “Transfers in transit.”
The table shows possible transactions for processing collection transactions:
| Contents of operation | Dt | CT |
| The invoice for collection services has been paid | 76 | 51 |
| Collection services included | 91.2 | 76 |
| Cash was transferred from the cash register to collectors | 57 | 50 |
| Money has arrived in the account, received by the bank from collectors | 51 | 57 |
| A shortage of funds prepared for collection was identified | 94 | 57 |
| The shortage is attributed to the culprit | 73 | 94 |
| The shortfall was repaid by the cashier in cash (deducted from earnings) | 50 (70) | 73 |
| The surplus credited to the account is taken into account | 57 | 91.1 |
The cashier is financially responsible for the valuables entrusted to him. If there is a shortage, an audit is carried out at the cash desk.
Organizations and officials bear responsibility under Art. 15.1 of the Code of Administrative Offenses for failure to comply with the procedure for handling cash and conducting cash transactions. For authorized persons, the fine is 4 thousand rubles. - 5 thousand rubles, for an organization its value is 10 times greater.
Stages of the process of handing over money to collectors
Collection of proceeds includes the following stages:
| Preparing valuables for shipment |
|
| Handing over money to collectors | Along with the bags, collectors receive a forwarding slip. The document is drawn up in three copies: one each for the collector and cashier, the third is placed in the bag with the money. When transferring valuables, the presence of the following persons is allowed:
The collector checks compliance with the rules for depositing money and, if there are no comments, takes the bags. |
| Delivery of cash to the bank and its delivery and acceptance | At this stage, collectors act according to internal rules. They bear full responsibility for the safety of the money. Having arrived at the bank, the collector acts according to the instructions: performs certain actions and draws up the necessary papers. |
Individual algorithms
The collection procedure for valuables may differ slightly depending on certain criteria. In any case, the client must enter into an agreement with the bank for the provision of this service. Its cost depends on the tariff of the credit institution. It is most profitable to use the service of a bank branch.
Bank
As soon as the collector has collected the valuables, the cashier ceases to bear financial responsibility for them.
Money arrives at the bank according to a certain scheme:
- In agreement with the client, a schedule for the collection vehicle is developed.
- The collector fills out a special card and gives it to the bank.
- An employee of a credit institution receives the attributes necessary for work (documents, stamp, bags, etc.).
- On the eve of depositing the proceeds, the cashier presents the collector with papers confirming his right to dispose of them (invoice, receipt, seal).
- The cashier fills out the appearance card.
- The collector checks the papers, checks the amounts in them and in the bag, and takes away the valuables.
When the bag reaches the bank, an authorized employee checks:
- correctness of the accompanying documentation;
- integrity of the bag and the stamp on it;
- correspondence of numbers on the bag and in the invoice.
If there are no complaints, cash is accepted. The collectors return the keys, cards, stamp, power of attorney. At this point, the money delivery process is considered complete. The bank remains to transfer the money to the client’s account. For individuals, this procedure is carried out similarly.
Shop
The store seller must hand over to the cash collectors the cash that exceeds the established cash limit. When transferring money, he must capitalize it using the appropriate order and hand it over. These actions must be reflected in .
Before leaving, the collector receives empty containers for money, keys, documents, etc. Having arrived at the store, the collector presents his passport to the seller, gives bags, a power of attorney, and an appearance card.
The cashier checks the papers. If there are no complaints, he fills the bags with banknotes, puts the statement and register in them, seals them, and hands them over to the bank employee along with the accompanying papers (invoice and receipt).
The cashier draws up a tracking sheet and a register of transactions. The total amounts in them must match. He indicates the same amount on the appearance card.
The collector checks the papers for errors, the integrity of the stamp, its correspondence to the original, and counts the bills. Then he signs and dates the receipt for the valuables. Returns it to the seller.
If a bank employee refuses to accept money, the cashier indicates the reasons, the date on the appearance form, writes the word “refusal” and signs it.
Without cash register
Cash transactions are processed only if there is a cash register. This requirement was established by the Law on the use of cash register equipment No. 54-FZ dated May 22, 2003. The document indicates cases when cash can be accepted even in the absence of a cash register.
In such situations, the entrepreneur must fill out incoming and outgoing orders and hand over the money to the bank.
Sometimes organizations or individual entrepreneurs ask clients to prepare a payment order, according to which they themselves deposit money into the account on behalf of the payer.
One of the options for crediting cash to your account is to use the Online Banking service. In this case, cash payments are replaced by non-cash payments.
These methods are exceptions. During an audit, tax authorities may reveal these facts and fine the company. When making cash payments, you should purchase a cash register and hand over the proceeds to the bank.
Documentation and postings
The cashier transfers money to collectors using a cash receipt order. In the “Issue” line, he indicates his full name, and in the “Appendix” column - the primary document with numbers and dates. The cashier makes the appropriate entry in the cash book and draws up a transmittal sheet, an invoice and a receipt for the bag, and an appearance card.
An authorized employee prepares the money, puts it in a bag along with the statement, seals it, and hands it over to the collector along with the invoice.
Upon accepting the valuables, the collector signs and stamps the receipt. She remains with the organization. This procedure is prescribed in Regulation 318-P.
To reflect the fact that funds are issued from the cash register to collectors, the following entry is made in the budget:
Dt 201.23.510 Kt 201.34.610.
The transfer of money to the current account is done as follows: Dt 201.11.510 Kt 201.23.610. For the above operations, off-balance sheet accounts 17 and 18 are increased for debit and credit, respectively.
Such operations are provided for by Instructions 174n (clauses 77, 78) and 154n (clauses 365, 367).
Separate units do not have the right to transfer cash to each other without going through the cash desk of the parent company. It is possible to approve an internal scheme for the movement of money between structural units, but this may lead to conflicts with regulatory authorities.
According to the Directives of the Central Bank (No. 3210-U), it is allowed to move money between departments by filling out cash orders. The rules for their preparation are reflected in Goskomstat Resolution No. 88. In the consumables, in the line “Base”, a business transaction is written, for example, “transfer of cash to a representative of division No. 3 according to application No. 15 dated 03.25.17.” The receipt of funds is similarly recorded in the receipt.
The accounting entry for public sector employees will be as follows:
- Dt 304.04.610 Kt 201.34.610 (subaccount cash desk 1) - funds were issued to the representative of department 2 from the cash desk of department 1;
- Dt 201.34.510 (subaccount cash desk 2) Kt 304.04.510 - cash received at cash desk 2.
So, the money collection service is very convenient for business entities. Its cost is low, and managers do not have to worry about the safety of money and save time collecting it from various retail outlets. The main thing is to correctly draw up documents and act according to the rules established by law.
One of the ways that organizations and entrepreneurs can use to deposit cash proceeds to the bank is cash collection. This service is provided by banks in which businessmen have a current account or by special organizations that have the appropriate license. In the article we will look at what collection is, as well as the procedure for providing and the cost of such a service.
Why is cash collection needed?
The main purposes of cash collection include the following:
- Compliance with the rules for depositing funds into the bank, in accordance with the Regulations of the Bank of the Russian Federation “On the procedure for conducting cash transactions on the territory of the Russian Federation”. This requirement is due to the fact that almost every company has a certain cash limit, that is, the amount of money that can be kept in the cash register. All funds in excess of this amount must be deposited into a bank account.
- Preservation of the company’s material assets and ensuring its safety. Each company independently ensures the safety of the funds they earn on their own. To do this, they employ security guards and watchmen on their staff, and also provide security measures such as alarms and video surveillance. However, keeping large amounts of money in a bank account is the safest way to save funds, which also allows companies to make non-cash payments.
Methods of depositing funds into the bank
You can deposit cash to the bank account of the company in one of the following ways:
- Independently to the bank's cash desk (the organization deposits the cash itself). In this case, the company is required to provide transportation for employees responsible for cash delivery, as well as take additional security measures.
- Via federal postal service. Money is deposited into special safes (terminals), which act as cash registers, and the account in which it should be credited is indicated.
- With the help of a special organization that is part of the Bank of Russia system (for example, a collection service). Such a service is usually a structural unit of the bank in which the company has an account or a separate organization licensed to provide collection services.
Important! The legislation limits the list of persons who can deposit company cash with the bank. However, it would be more appropriate for the organization to appoint a cashier as such a person, who is the employee who is financially responsible for the safety of money.
What services do collection services provide?
Regardless of who exactly will provide collection services (the bank service or a third-party organization), the following actions can be performed with its help:
- delivery of the company's cash proceeds to the bank;
- transportation of proceeds from the company’s retail outlets to the main office for subsequent delivery to the bank;
- transportation of funds to the place of purchase of material assets;
- collecting funds from the company’s structural divisions and transporting them to the bank;
- escort to ensure the safety of company representatives transporting funds or securities to the storage location;
- delivery of funds from the bank to an office or a separate division of the company for the purpose of using them (for salaries, for cash payments with counterparties);
- delivery by order of companies of small change.
Cost of collection services
The cost of collection services may vary significantly depending on certain conditions, which include:
| What determines the cost of services | More details |
| The amount of money that collectors will have to transport | Typically, payment is calculated as a certain percentage of the amount to be collected (0.1-2%). The larger the amount to be transported, the lower the percentage the company will pay. |
| The distance from the point of the company from which collectors collect funds to the bank to which the funds are to be deposited | The longer the route from the point to the bank, the higher the payment will be |
| Frequency of collections | If a company requires only one-time services of cash collectors, then they cost more. When concluding an agreement for permanent service, the cost will be significantly lower (for example, an agreement is concluded for the daily collection of funds and their delivery to the bank). |
| Precautionary measures | The cost of collection services will also depend on what security measures the client wants to receive. Standard conditions will be cheaper, but if the client wants to strengthen security measures, the price will be higher. |
| Type of services provided | For example, will the collection organization provide only support for company employees, or will it provide full collection services. |
| From the region where the company and collection service are located | Depending on the region of the collection location, the cost of services also depends |
Filling out appearance cards
When carrying out collection, a monthly registration of appearance cards (0402303) takes place, the contents of which must comply with the requirements of the Regulations of the Bank of Russia. The cards contain the following information:
- numbers of collectors' bags in which money is transported (for each point from which funds are collected, several bags are assigned, one of which is collected by collectors, and the second remains with the company);
- name and address of the company from which funds are collected;
- phone number for contacts;
- working hours (indicates the work schedule on weekdays and weekends, as well as lunch breaks);
- the time at which collectors collect funds (Read also article ⇒).
The procedure for depositing cash through collectors
When transferring funds to the collection service, the cashier should prepare the necessary documents, put them in a special bag, and also fill out the following documents:
- transmittal sheet;
- invoice for the bag;
- receipt for the bag.
The company employee must place the statement in a bag with cash, which is then sealed in such a way that it cannot be opened unnoticed during transportation. The bag containing the money is handed over to the collector and the appearance card is filled out. Upon accepting the amount, the collector will have to sign the receipt and also put a stamp on it. The receipt is then given to the company representative.
The next step is for the bank employee to act. Having received the funds, the bank teller checks it with the amount specified in the announcement for the contribution. If the amounts match, then all documents are signed and a receipt for depositing funds is issued.
Important! If the amounts specified in the document and provided in the form of cash do not match, then the announcement for a cash contribution is issued again. An incorrect document must be crossed out, and the actual amount and signature must be indicated on the back.
If a bank employee discovers a questionable bill, the cashier will have to send it for examination. In doing so, he draws up the following documents:
- act of opening the bag and counting the cash;
- order for the transfer of valuables;
- certificate of acceptance of banknotes for examination.
Possible problems when handing over cash to a collector
The arrival of the collection service must be carried out at a strictly agreed time. At the same time, if the cashier does not have time to prepare cash in advance, then a disruption may occur in the schedule of cash-in-transit vehicles. In this case, they can impose a fine on the company, and the company can recover the amount of this fine from the responsible cashier who is guilty of the incident.
Important! If a collection service employee discovers that the integrity of the bag or seal has been compromised, he will refuse to accept cash.
If the collector notices inaccuracies or errors in the accompanying statement, the cashier will need to draw up a new statement, unless this takes a lot of time and does not disrupt the collectors' work schedule. If collectors have to make a second visit, then the corresponding mark must be put on the appearance card. If the bag with money was not handed over to the collector, then the card is marked “refusal”, as well as the reason for this refusal. This mark must be certified by the signature of a responsible person of the company (for example, a cashier). If on any day cash is not delivered to the bank (for example, on the day of salary payment), then the collection service must be notified about this in advance by telephone.
The procedure for the delivery of cash to organizations - clients of the bank. The procedure for the removal of excess cash and other bank valuables
In the collection division for working with clients, a list of organizations, enterprises, and institutions served by this division is maintained. Organizations submit to the collection department samples of seal imprints that will be used to seal bags. The seal imprint contains the number and abbreviated name of the organization or its logo. Samples of seal imprints are certified by the head of the collection department. One copy of a certified sample of the seal is transferred to the organization for presentation to collectors when they receive bags of valuables, the second copy - to the cash department of the credit institution to exercise control when accepting money from collectors.
For each organization for cash collection, an appearance card is issued monthly with the number specified in the list assigned to it.
Organizations may accept cash packed in cash collection bags, special bags, cases, and other means for packaging money to ensure its safety upon delivery. The credit institution maintains a list of organizations that hand over cash in bags.
The number of bags issued to the organization is determined by the volume of collected revenue. Each bag is marked with a serial number.
The head of the collection department draws up routes and schedules for collectors’ visits to the organization and fills out a certificate about the bags and appearance cards given to collectors and transfers it to the cash department of the credit institution. Check-in time and frequency of service are established by the credit institution in agreement with the client.
The cashier of the organization writes out a forwarding slip in triplicate for each bag of cash handed over to collectors:
the first copy is placed in the bag; \
the second copy (invoice for the bag) is handed over to the collector upon receipt of the bag;
the third copy (copy of the transmittal sheet) remains with the client.
The bag with cash is sealed by the organization's cashier in such a way as to prevent it from being opened.
Before receiving valuables, the collector presents to the cashier of the organization:
identification document;
power of attorney to receive valuables;
appearance card;
empty bag.
The cashier of the organization presents a sample of seal imprints, a bag with valuables and two copies of the transmittal sheet.
The collector-collector accepts the bag with valuables, checking the integrity of the packaging, the presence of intact and clear seals, their compliance with the existing sample, checks the correctness of filling out the transfer sheet and hands over the empty bag and the appearance card to the cashier of the organization to fill out. Then the collector checks the correspondence of the amount indicated in the appearance card by the cashier, the amounts in the invoice and the copy of the transmittal sheet, the amounts in numbers and in words, the bag number indicated in the appearance card and accompanying documents, the number of the accepted bag, after which he signs on the copy of the transmittal sheet, puts a stamp and date of acceptance of the bag.
Corrections when filling out the appearance card are not allowed. An incorrect entry is crossed out, and a new entry is made on the free field of the appearance card, certified by the signature of the organization’s cashier.
The collector is not allowed to make entries on the appearance card.
If a violation of the integrity of the bag or incorrect execution of accompanying documents is detected, the acceptance of valuables is stopped. In the presence of the collector, only those errors and defects are eliminated, the correction of which does not interfere with the work schedule of the collection team.
In other cases, the collection of valuables in the organization is carried out by repeated arrival at a time convenient for the collection team, about which a corresponding entry is made on the appearance card.
In case of refusal to hand over cash, the cashier of the organization makes an entry on the appearance card “Refusal” and certifies it with his signature.
collection of cash and other valuables from branches and internal structural divisions of a credit organization is carried out according to the inventory.
The inventory is compiled by the branch cash desk manager (cash employee of the internal structural unit). The second copy of the inventory remains in the branch, internal structural unit, the first and third copies of the inventory are transferred to the collection department.
Cash and other valuables delivered to the credit institution during the operating day are handed over to the cash desk manager. A receipt order is issued for the amount of delivered cash or valuables.
Operations for the delivery and collection of money and other valuables are carried out by teams of collectors in quantities depending on the volume of work and the complexity of performing these operations. Before leaving for the route, the senior collector team receives empty bags, the collector-collector receives a power of attorney to receive valuables, a stamp and appearance cards. To deliver valuables, the team leader receives a power of attorney to receive and deliver valuables or a power of attorney to receive valuables and an appearance card.
Reinforcement by credit institutions of cash and other valuables of branches, as well as by one branch of a credit institution of another branch of this credit institution, is carried out on the basis of a letter signed by the head of the branch, the chief accountant and the cash manager, stamped with the seal of the branch. The internal structural unit of a credit organization is supported on the basis of an application from the cash officer of this internal structural unit.
Receipt of cash and valuables by collectors and a cash employee of an internal structural unit is carried out in batches, checking the correctness and integrity of the packaging, the presence of the necessary details on the top linings, the integrity of the seals and the clarity of seal or cliche prints; according to the inscriptions on the labels for bags with coins, checking the correctness and integrity of the packaging and seal.
Packs and bags of coins found at the time of acceptance that have packaging defects will not be accepted.
Separate inventories are drawn up for cash and valuables sent through collectors, signed by the cash desk manager and sealed by the credit institution. The descriptions indicate:
for cash - bag number, denomination of banknotes (coins), amount for each denomination and total amount of money;
for valuables - bag number, type, name of valuables, their nominal or conditional valuation, total investment amount.
The inventories are compiled in triplicate:
the first copy of the inventory is sent to the recipient credit institution (internal structural unit);
the second copy remains with the sending credit institution;
the third copy, after completing the task by the collectors, is transferred to the collection department.
After verification, collectors, under the control of the cash register manager of the sending credit institution, pack cash and other valuables into bags that are sealed by the cash register manager. The label for the bag contains:
investment amount;
date of;
signature;
personal stamp of the cash desk manager of the sending credit institution.
Cash and valuables are placed in separate bags.
Cash collectors accept bags according to the inscriptions on the labels; check their integrity, the presence of complete and clear impressions of the seals.
Reception of cash and other valuables delivered by collectors is carried out by the cashier of the credit institution - the recipient, according to the inscriptions on the top linings of the packs, checking the number of spines in them, the integrity of the packaging and seals (cliché imprints) and the presence of the necessary details, according to the inscriptions on the labels to the bags with a coin, checking the correctness and integrity of the packaging and seals.
Packs and bags of coins delivered by collectors in damaged packaging are accepted by sheet counting and circle counting in the presence of collectors. An act in triplicate is drawn up on the results of the recount.
The act is signed by all persons present at the receipt and counting of funds and valuables. The act indicates: the date of receipt, by whom and in whose presence the recount was made, what damage was found, in what packaging the money or valuables were, the amount according to the inventory and the actual amount of money or valuables invested.
The first copy of the act is placed in the cash documents of the recipient credit organization (internal structural unit), the second is transferred to the credit organization - the sender, the third - to the collection department.
Acceptance of cash and valuables issued by the sending credit institution to collectors packed in bags is carried out by the cash register manager of the recipient credit institution according to the inscriptions on the labels on the bags, checking the integrity of the bags, the presence of intact and clear seals, and the correspondence of the bag number to the number specified in the description.
The cash register manager of the recipient credit institution and the senior collector team sign for the receipt of bags with cash (valuables), cash and valuables on the first and third copies of the inventory. The first copy of the inventory is sent to the cash documents of the recipient credit institution, internal structural unit, the third copy of the inventory is transferred to the collection department.
To credit accepted funds to the cash desk at the recipient credit institution, a receipt order is issued.
Reception of cash from organizations, bags with cash and other valuables from organizations and collectors after the end of the credit institution's operating day is carried out by evening cash desks.
The cashier of the evening cash register is given a seal with the inscription “Evening cash register”, the imprint of which is affixed on the cash receipt documents accepted by him.
Bags used by credit institutions and search organizations for the collection and delivery of foreign currency cash are marked “Currency”.
Control questions
How is cash handed over to collectors?
What documents must the collector present when receiving the collection bag?
What documents does the collection officer present to the organization's cashier before receiving valuables?
What should a collector check when receiving a collection bag?
What is the procedure for delivering valuables to the organization?
What are the actions to take if packaging defects are detected at the time of accepting bank valuables?
What is the procedure for sending bank valuables through collectors?
K. How are bank valuables accepted by credit institutions?
with pins after the end of the operating day?
"). What data is provided when sealing a bag with cash?
