Step-by-step instruction. Internal control in settlements with accountable persons (for the public sector) (prepared by Garant experts)

The expenditure of money given to the employee in advance is confirmed by the primary accounting document - the advance report. The completed sample advance report is a unified form No. AO-1, ​​in one part of which the employee enters information, in the second - the accountant.

Attached to the expense report are checks and receipts confirming the expenses. From 07/01/2019, amendments regarding the mandatory details of checks came into force if goods (services) are purchased by a legal entity or an individual entrepreneur or an employee on behalf of a company. So that the tax authorities do not have claims to checks, they must contain:

• name and TIN of the buyer;
• the amount of the excise;
• Number of customs declaration;
• the country of origin of the goods;
• breakdown by item.

Remember also that BSOs are practically not issued on paper now, all sellers, with the exception of individual entrepreneurs on the simplified tax system and PSN, were obliged to issue full checks to buyers.

Another important point: in order to issue a refund of the accountable amounts under the advance report, the employee has the right to bring a printed check received by e-mail or SMS, including with a QR code. Electronic and paper cash receipts are equivalent, so there will be no problems during checks. The exception is still electronic tickets. In order to take them into expenses for the purpose of taxing profits, boarding passes are printed out and presented for inspection marks. Otherwise, you will not be able to prove the cost of transport services. Or you will have to make a request to the carrier company so that it confirms the provision of the service to a particular passenger.

Return of accountable amounts

The law establishes specific deadlines for the submission of an advance report by an accountable person, in which the employee is obliged to report on the funds spent. This is three business days after the expiration date for which the funds were issued, or from the date of entry to work (clause 6.3 of Directive No. 3210-U).

If the employee has not fully spent the money, an advance report is drawn up for the used part, and the remaining amount is indicated in it. The refund of the accountable amounts under the advance report also applies to it, and this should be done simultaneously with the submission of the report.

It is not uncommon for an employee to spend his own money, then bring documents and ask for reimbursement of the accountable amounts according to the advance report. In this case, he applies to the accounting department with an application for reimbursement of expenses incurred, and the accountant also makes such calculations using an advance report.

If the employee has not spent anything, he returns to the cashier the entire accountable amount received, but does not draw up an advance report. In this case, the deadline for submitting an advance report by an accountable person is not taken into account, but the money should be returned no later than three days after the expiration of the period for which they were issued.

Filling order

Since a unified form has been developed, the rules also apply to how an advance report on the accountable amounts spent in the current year is drawn up.

First, it is filled in by the employee who received the money and reports on it, then the accountant. When the document is completely ready, it is given to the head for control.

Let's look at a specific example of filling out an advance report on household expenses and at the same time tell about all the nuances.

What does the employee fill out?

Front side.

On the front side of form No. AO-1, ​​the employee must:

1. Indicate the name of the company and the OKPO code.

2. Put down the date of the document and assign a number.

3. In the column "Report in the amount" we enter the amount that the employee spent on the needs of the enterprise. For example, he was given 12,000 rubles, and he spent 10,000. Therefore, in this column, he indicates 10,000.

4. Specify the name and code of the structural unit.

5. After that, we indicate the full name. accountable person, his personnel number and profession (position).

6. Enter the purpose of the advance.

7. On the left side of the table located on the front side of the form, indicate the amount received from the cash desk of the enterprise (or to a bank card). If necessary, indicate the amount of money issued in foreign currency.

8. Specify the total amount of funds received.

9. We enter the amount spent on the economic needs of the enterprise.

10. Specify the size of the balance.

Reverse side.

There is information that must be included on the back of the employee's expense report document. The accountable person in columns 1-6 lists all documents (commodity, cash receipts, etc.) confirming the expenses incurred, indicating the amounts spent. Documents are numbered in the order in which they are listed in the advance report.

The presented completed sample of the advance report clearly demonstrates what information the employee should enter in the appropriate columns:

• 1 - p / p number assigned to the document confirming the expenses;
• 2 - date of drawing up the check;
• 3 - check number;
• 4 - the name of the document confirming the expenses;
• 5 - the amount of expenses incurred in rubles;
• 6 - filled in if necessary, if there were expenses in foreign currency.

After listing the details for all attached documents, fill in the line "Total", where they indicate the total amount of expenses.

After the employee has filled in the required fields, he puts his signature with a transcript on the form. Then the document is transferred to the accounting department, where the accountant checks the correctness of filling.

What does an accountant fill out

Front side.

The accountant, after receiving the form, must make sure that it is filled out correctly. If there are no errors, the accountant makes an entry about this in the “Report verified” column and puts his signature.

The accountant indicates information about the deposited balance or overspending.

After that, proceed to further filling out the form.

The tear-off part of the form is filled out, signed and handed over to the employee.

Reverse side.

The accountant writes information in columns 7 and 8. The amounts of expenses taken into account are indicated here. Column 9 indicates the numbers of accounting accounts that are debited for the amount of expenses. The amounts indicated by the employee and the accountant must match.

After that, the accountant fills in the front side of the form.

Front side.

On the front side in the right table, the accountant checks the following information:

• balance or overspending of the previous advance;
• the amount of the advance received from the cash desk of the enterprise;
• the amount of money spent;
• balance or overrun of advance amounts.

In the table on the left - an accounting entry - information is entered from the data in column 9, which is located on the reverse side.

The accountant sends the document to the chief accountant (if any), who also checks it. After checking the advance report, the chief accountant signs it and sends it to the head of the enterprise for approval.

The director approves the document and returns it to the accounting department.

This is how a sample of filling out an expense report in 2019 for household expenses looks like. A similar registration procedure is valid in any other situations - when you need to report on travel or hospitality expenses.

The issued advance report is stored in the accounting department of the company for 5 years. After this period, the document is destroyed.

The accountable person, when issuing funds to him (for household needs, for the acquisition of material assets, when sent on a business trip, etc.), is obliged to fill out an advance report on the funds spent. According to paragraph 11 of the Procedure for conducting cash transactions in the Russian Federation, approved by Decision of the Board of Directors of the Central Bank of the Russian Federation on September 22, 1993 N 40, persons who received cash on account are obliged no later than three business days after the expiration of the period for which they were issued, or from the day the return of these persons from a business trip, submit to the accounting department of the organization a report on the amounts spent and make a final settlement on them. At the same time, the period for which funds are issued for the report is determined by the head of the organization.

The issuance of cash under the report is made only to a person who is in an employment relationship with the organization, subject to the full report of a specific accountable person on the advance payment previously issued to him. The transfer of money issued under the report by one person to another is prohibited.

To account for funds issued to accountable persons, an advance report is used. Decree of the State Statistics Committee of Russia dated 01.08.2001 N 55 approved the form of an advance report (form N AO-1) for accounting for funds issued under the report for administrative and business expenses.

General rules for filling out an advance report

The advance report is used to account for settlements with accountable persons. The advance report form is a two-sided document. Accountable persons provide information about themselves on the front side of the expense report and fill in columns 1-6 on the reverse side of the amounts actually spent, attaching documents confirming the expenses incurred. In the accounting department, advance reports are checked for correct execution and availability of documents confirming the expenses incurred, targeted spending of funds, and columns 7-10 of the reverse side of the advance report are filled in, containing information about the expenses accepted by the accounting department for accounting. Verified advance reports are approved by the head of the organization.

Amounts paid in foreign currency are accounted for both in foreign currency and in rubles at the exchange rate of the Central Bank of the Russian Federation. The repayment of the amount of debt in foreign currency by accountable persons and the reflection of this amount in the advance report in ruble terms are carried out at the exchange rate of the Central Bank of the Russian Federation on the date of approval of the advance report by the head of the institution.

The procedure for accepting an advance report for accounting

1. Issuance of money under the report.

The basis for the issuance of money under the report is an application for the issuance of money, in which the accountable person is obliged to indicate the specific purpose of receiving the advance, the period for receiving the money. The application is sent to the head of the organization. After the appropriate approval by the head, it enters the accounting department for the issuance of money. In this case, the accountant is obliged to check the absence of a balance on the previous advance payment (which is indicated on the application with a corresponding mark).

When sending on a business trip, the basis for issuing money is the corresponding order of the head, after reading which the employee draws up an application with a preliminary calculation of the funds that he will need on a business trip.

2. When expenses are incurred.

Upon the return of an employee from a business trip (or after the acquisition of inventory, receipt of services, etc.), he draws up an advance report in a unified form, which should be submitted to the accounting department.

If less was spent than received, then the balance of unspent amounts is returned to the cashier according to the incoming cash order.

If more was spent than received, then the overspending on the advance report is issued to the employee on the expense cash warrant.

3. The accountant checks the targeted spending of funds issued to the employee.

4. The verified expense report is approved by the manager or an authorized person.

About primary documents

In accordance with Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (hereinafter - Law N 129-FZ), all business transactions carried out by the organization must be documented by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained. Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary documentation. Documents, the form of which is not provided for in these albums, must contain the mandatory details listed in paragraph 2 of Art. 9 of Law N 129-FZ. After the expiration of the established period, the employee of the organization who received the funds under the report is obliged to submit an advance report to the accounting department with all supporting documents confirming the expenses incurred.

Supporting documents attached to the advance report must meet the following basic requirements:
- supporting documents are submitted in the original;
- in form, they must comply with the accepted requirements for processing and filling out primary documents;
- by the nature of the transactions, the connection of supporting documents with the intended purpose of the cash advance issued to the accountable person should be established.

Completing the advance report

The advance report is drawn up in one copy by the accountable person.
On the title part of the advance report form, the accountable person indicates:
- the name of the organization that sent him on a business trip;
- structural unit (department, sector) in which the employee works;
- your last name, first name and patronymic (column "Accountable person");
- position;
- appointment of an advance (acquisition of valuables, payment for services, travel expenses, etc.).

The accountant, for exercising control, indicates on the title part of the advance report form information on the issuance of money (indicates the number and date of the document on which the money was issued, and the corresponding account number) and data on the presence of a balance or overspending on the previous advance.

On the title part of the advance report form there is also a table “Accounting entry”, in which the accountant transfers the amounts to be recorded from the reverse side of the advance report according to the corresponding correspondence of accounts.

At the bottom of the advance report there is a section - the accountant's receipt that the report was accepted for verification with all attached documents. The receipt indicates the last name, first name, patronymic of the accountable person, the number and date of the advance report, in words the amount of documented expenses, the number of attached documents, as well as the number of sheets in these documents. After filling out the entire report, the accountant tears off the receipt along the cut line and gives it to the accountable person.

Before filling out the reverse side of the advance report, the accountable person must systematize the primary documents (tickets, transport invoices, baggage receipts, invoices from hotels or from other persons providing accommodation and accommodation services for an individual, purchase certificates, invoices, waybills, etc.). d.). Documents must be formed in chronological order, numbered. As a rule, small documents (for example, a train ticket) must be pasted onto an A4 sheet.

The reverse side of the advance report is filled in the following order in the columns:

N p / p - The number of the document is indicated in order, depending on how the accountable person numbered and systematized them. Documents are attached to the advance report in order.

Date - Specifies the date of the business transaction, accompanied by the payment of funds, and indicated on the document. That is the date of the document. Regarding daily allowance for a business trip, the date of execution of the order of the head for a business trip may be indicated.

Number - The number of the document is indicated (number of the cash receipt, ticket number, etc.)

To whom, for what and according to what document it was paid - The recipient of the funds, the content of the operation (fare, purchase of goods, payment for bedding, daily allowance, etc.), the name of the document (ticket, receipt, purchase certificate, invoice, travel certificate) etc.)

Expenditure Amount - Indicates the amount of money to be reimbursed
by the enterprise for the funds spent by the accountable person

If the number of supporting documents exceeds the number of lines in the advance report form, the accountable person receives the second back sheet of the form, if necessary, the third, etc., report forms and draws up an advance report on several forms. At the end of the first form of the report, it is indicated: “For the end of the calculation, see the continuation (continuations N) of the advance report.” At the top of the second and subsequent forms of reports, it is indicated: “Continuation of the advance report ... Full name. N…".

The completed advance report form must be signed by the accountable person.
An advance report of an accountable person that does not meet the above requirements is not accepted by the accounting department for verification and accounting. The accountable person in this case remains the debtor of the enterprise in the amount of funds received under the report until the amount of these funds is repaid.

Checking the advance report by an accountant

After receiving from the accountable person the advance report completed by him and the documents attached to it, the accountant checks such documents and the correctness of filling out the advance report. Verification is carried out:
- according to the form - the presence of all supporting documents and annexes to them, filling in the details and the correctness of the execution of the advance report, the correctness of the transfer of data from the documents to the advance report, the presence of the signature of the accountable person;
- in terms of content - the compliance of the submitted documents with the purpose of the assignment received, their reliability, the presence of the details filled in them, the corresponding marks in the travel certificate, the dates of the costs to the real time of the assignment are determined;
- arithmetic check - verifies the correctness of the calculation of the total amount of funds to be repaid under this report, etc.
The completeness of the report of the accountable person on the funds received is also checked, that is, the return by this person of the balance of unspent funds.

The violations of filling out the advance report revealed by the accountant are indicated by him on the form of this document filled out by the accountable person. The accountant has the right, in case of non-compliance with the established requirements for the preparation of an advance report and documents, to return them to an accountable person for proper processing.

Advance report - documentation that is considered part of the primary accounting. This documentation allows you to find out to whom and in what amount the funds were allocated in the form of an advance. In this case, in the form of an advance, you can indicate the issued "travel" money. All entries are logged and verified. You can download the 2017 advance report form here. Naturally, they fill out the advance report strictly according to the approved form, which is described in the legislation.

In practice, an advance payment can be issued both to individuals in the enterprise and to all employees of the state. But with any decision, only the head of the company can organize and give permission for such extradition. To do this, an Order is created. The same decision may be approved in the Accounting Policy or Regulations.

If the report does not show the amount disbursed as an advance, then any check may consider this payment as the income of the employee from whom tax must be paid, the same as from wages. The company withholds the unspent amount of the advance from the employee's salary, and if this cannot be done, the accountant enters the same amount into the income section. As well as other funds from this category, the advance in this case will be taxed.

Completing the advance report

An accountant has to spend a lot of time preparing advance reports. This is the most common part of the work of a financial officer of an enterprise. Since all kinds of household purchases, travel expenses and much more fall under advance reports, a lot of documentation is collected.

The speed of compiling reports depends on the accuracy and correctness of filling out, so each accountable person and accountant must know exactly how and which columns should be filled out.

The person who received the advance fills out the advance report, starting from the front side. He indicates the name of the organization, indicates the date of filling, his last name and initials. You must also indicate the position and your personnel number. A separate column indicates for what expenses the advance was issued:

1. for business;
2. for representation.

The reverse side lists documents that confirm the employee's expenses. The amounts and what they were spent on are indicated. The documents that are attached must be numbered in accordance with the list included in the advance report.

Accountants must accept documents from employees for reporting on the new list. The old order cannot be used. The editors of the magazine "Simplification" prepared answers to all questions.

What should accountants warn their accountants about?

The widespread transition to online cash registers - with some preferential exceptions - entails the need for restructuring in other areas.

So, accountants should directly take into account cash changes. It is necessary to keep in mind other amendments that directly affected the preparation of the advance report. Otherwise, there is a risk that the company will not be able to account for accountable expenses. About everything - in order.

Conduct an educational program for company employees on the following points.

Item 1. Online checks are the general rule in 2020

In 2020, most checks must be electronic. And their details are changing. It must be remembered that the company will be able to write off expenses without problems only if the papers have all the necessary details.

In particular, after June in the field "form of payment" instead of "electronic" should be "non-cash".

The requirements for issuing a check are tightened if the accountant acquires valuables by proxy on behalf of a company or businessman. That is, the employee does not buy goods as an individual. Then the seller must enter on the check the name and TIN of the buyer, the country of origin of the goods, the number of the customs declaration and the amount of the excise tax. See article 1 of the Law of July 3, 2018 No. 192-FZ.

Item 2. BSOs are printed on new online cash registers

in 2020, as a general rule, strict reporting forms should be electronic. Printing BSOs have been banned for anyone who does not have any permanent or temporary benefits for the new online cash registers. A new generation of BSOs should be made using special online cash registers, similar to those that print online checks. That is, data on the sale of services will also be promptly received by the Federal Tax Service.

In particular, companies and individual entrepreneurs with employees on DOS, STS, UTII that provide services to the public are no longer entitled to issue ordinary BSOs. So if the accountant paid for washing, repairs and other such services, he should receive a cash receipt. Receipts instead of CCP checks can only be issued by patent holders for certain services. And also - individual entrepreneurs without employees who fell under the benefit until July 1, 2021. Or such persons may not issue anything at all, since the obligation to issue something does not follow from the law.

If the seller nevertheless gives the ancient "strict" form, let the accountant find out why, on what basis. The best thing is to ask the merchant for a letter on his behalf with reference to the relevant norm of the law. The one according to which the seller has the right not to operate the online cash register. Or issue a copy of the document - grounds for not issuing a check.

Point 3. Checks can be received from mobile applications and through download codes

Instead of a paper receipt after June, merchants can provide printouts from mobile apps or even download codes. For example, as in the case of a new category of businessmen - the self-employed.

Even in its letter dated April 21, 2017 No. 03-01-15 / 24307, the Ministry of Finance explained that a check printed via a link from an e-mail or SMS also confirms expenses. Therefore, you do not need to be afraid of modern options. What the seller gives in support of expenses, then you need to take it from him, print it out and carry it to the accounting department.

Item 4: Electronic Boarding Pass for Air Travel Not an Option for NU Purposes

It will not be superfluous to remind the staff that the Ministry of Transport has allowed the use of virtual boarding passes for air travel. For example, an online coupon can be issued in electronic form by receiving a personal e-mail (Order of the Ministry of Transport dated January 14, 2019 No. 7).

The preferential order has got accustomed and continues to work. But it is still dangerous for business travelers to use this relief. An electronic travel ticket must be printed out in the old fashioned way and during the inspection, ask the airport staff to affix the appropriate stamp on it. After - apply to the advance report. Experts from the Ministry of Finance insist on this.

At airports, it remains possible to independently print out a ticket, get it on paper, including just for a report at work on a business trip.

How to draw up a report in 2020: a step-by-step instruction for an accountant

Step 1. We prepare a decision on subreporting documented

The employee draws up an application for a report, and the director approves the paper with his signature. An alternative is an order (instruction) of the director for the issuance of funds.

Step 2. We make an advance payment

The company gives the accountant an advance in cash, on a corporate or salary card.

Attention: when issuing money for a report, as well as when returning unspent amounts by an employee or when compensating him for expenses, it is not required to use an online cash desk.

However, for any non-cash payment, the online cash desk must be used from July 1, 2019. Read about it in the article of the magazine "Simplification"

Step 3. We give the employee time to spend accountable and collect supporting documents

During the performance of an accountable assignment / business trip, the employee requests supporting papers for all expenses. It's not scary if they are electronic. As we said above, now almost the entire "cash" document flow is online.

Two amendments to the CCP came into force at once, which will affect the work with accountants.

1. The seller must enter the name and TIN of the buyer, the country of origin of the goods, the number of the customs declaration and the amount of excise. These details are required if the goods are purchased by a company or individual entrepreneur (Article 1 of the Federal Law of July 3, 2018 No. 192-FZ). The amendment will affect cases where the accountant buys goods by proxy on behalf of a company or businessman (letter of the Ministry of Finance dated 10/19/2018 No. 03-01-15 / 75371).

2. Organizations and individual entrepreneurs in the general system, the simplified tax system and UTII that provide services to the public are no longer entitled to issue ordinary BSOs instead of checks (clause 8, article 7 of Law No. 290-FZ). So if the accountant paid for washing, repairs and other services, he should receive a cash receipt. Receipts instead of checks will be able to issue only IP on a patent and only for some services.

Step 4. We ask the employee to print out all electronic documents for accounting

At the end of the period for reporting operations, the accountant will have to print the entire non-paper primary for accounting.

This includes not only ordinary online checks (Internet) stores. But there is still such a curiosity as a check from a self-employed person from the My Tax mobile application.

This check must be with a QR code and an indication of the special regime “Tax on professional income”. Self-employed may be confronted en masse by accountants when traveling by taxi. For example, in Moscow. An electronic document - a certificate with the route is also printed.

Step 5. We accept the advance report of the employee

The employee reports on the funds received and spent. We have given an example of filling out an advance report according to a standard form.

The term of the report is three working days from the moment indicated in the application or order. Or a three-day period from the date of return from a business trip.

If the accountant attaches a check without product names to AO-1, ​​ask for an additional sales receipt. This is possible if the seller is an individual entrepreneur on the simplified tax system or a patent.

The fact is that this category of persons was given the right to generate receipts with a total total until February 1, 2021. Without highlighting specific commodity items (clause 17, article 7 of the Law of July 3, 2016 No. 290-FZ). That is, without encryption. But for the purposes of tax accounting, it should be clear from the documents what exactly the company acquired and paid for.

In ordinary online checks, the name, price, quantity of goods (works, services) are indispensable details.

Step 5. Deal with the result

When savings are accountable, the employee returns the balance to the company.

With proven overspending, on the contrary, the organization compensates the employee for the overspending. If there were uncoordinated expenses, the employer has the right not to reimburse them. See our example of an application for reimbursement of the amounts spent.

Documents are accepted for accounting based on the results of internal control. It is not allowed to accept for accounting documents that document facts of economic life that did not take place.

1. The submitted documents must indicate the actual address of the purchase (if they contain only the legal address, the accountable person may indicate the actual address by hand). It should be possible to selectively check purchases on the spot.

For checks of counterparties, see special material

2. The documents must contain the names of the purchased goods, works or services (article, grade, type, etc.), unit price and quantity. This data is needed to register paid objects and justify the legality and efficiency of expenses.

For example, an indication of the name "paper" in a check without a unit of measurement, quantity and price per unit will not allow these values ​​to be correctly credited.

In addition, the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement, are mandatory details of the primary accounting document. Their absence can be considered by auditors as a violation of the accounting procedure, and, therefore, a fine under Art. 15.11 of the Code of Administrative Offenses of the Russian Federation. For liability for gross violation of accounting rules, see special material

3. The dates and times of the purchase must correspond to the operating hours of the relevant outlets, the data of the waybills (when purchasing fuels and lubricants), etc. The local act can set the hours at which purchases are made.

When purchasing on weekends and holidays, additional explanations may be requested from the accountable person.

4. Details (date and time of purchase, name of the supplier, etc.) of the cash receipt (SRF) must match the data of the sales receipt or other document of the seller confirming the purchase.

5. To confirm the fact of acceptance of goods or results of work, you can check: the presence of a Receipt Order (f. 0504207) or an Act (f. 0504101), marks of storekeepers on posting on sales receipts, acts of commissions and visas of responsible employees on acceptance of works (services) and etc.

6. To confirm the fact of a flight, it is possible to demand from an accountable person only:

Air ticket on a strict accountability form - if the ticket was purchased at the box office;

A printout of the itinerary / receipt - if an electronic ticket was issued.

But the accountable person may not have a "paper" boarding pass with a mark on passing the inspection. From February 25, 2019, an electronic boarding pass can be issued - in the form of a barcode. The passenger has the right:

1) print out such a coupon yourself and present it during the inspection;

2) receive it in hard copy at the airport or at check-in points located outside the airport;

3) use a boarding pass issued in electronic form, presenting a barcode for scanning during inspection on the screen of your smartphone or tablet

A railway ticket purchased at the box office is a BSO, i.e. simultaneously confirms the fact of payment and transportation.

The requirements for the obligatory details of a ticket confirming the fact of travel on regular routes by road transport and urban ground electric transport are established by the Rules for the carriage of passengers and baggage by road and urban ground electric transport (approved by Decree of the Government of the Russian Federation of February 14, 2009 N 112).

7. Dates in documents for residence, dates of departure on a business trip and return to work must match the dates in travel documents. The date of the business trip order should not be later than the date of the actual departure on a business trip.

If an employee remains at the place of business trip for a long time, the inspectors may not recognize the travel expenses as justified and demand compensation for the damage. They cannot be recognized when taxing profits and will have to be taken into account as employee income in kind (letter of the Ministry of Finance of the Russian Federation dated 03/21/2017 N 03-04-06 / 16282).

8. Documents drawn up in foreign languages ​​must be translated into Russian. It is necessary to certify the translation in the manner prescribed by the accounting policy - notarization is not necessary (clause 13 of Instruction N 157n).