Revision of monetary documents in a budgetary institution. stock cash desk

As practice shows, accounting stamped envelopes raises a lot of questions. Unfortunately, the new rules of budgetary accounting have not made any clarifications on this matter. But, based on the provisions of regulatory legal acts, the right decision can be found. This will help our material.

Envelopes - monetary documents?

Based on the analysis of the norms of paragraph 107 of the Instruction on Budget Accounting, which was approved by Order of the Ministry of Finance of Russia dated December 30, 2009 No. 148n, stamped envelopes should be taken into account as part of monetary documents (although only stamps are named directly in the specified normative act). Therefore, envelopes with stamps pasted on them should only be at the cash desk of the institution.

Peculiarities cash transactions

Any movement of marked envelopes is reflected in the cash book of the institution (f. 0504514). The basis for making entries in it are cash orders: receipts (f. 0310001) are used when envelopes are received at the cash desk and expenditure (f. 0310002) - when they are issued from the cash desk. On cash warrants put a mark "Stock" and register them in the Journal of registration of incoming and outgoing cash documents (f. 0310003) separately from operations with other funds.

The purchased stamped envelopes are accepted by the cashier for reporting (including on the basis of an invoice received from communication institutions).

Accounting for transactions with monetary documents is carried out on separate sheets of the Cash Book (separately from cash transactions). However, a single end-to-end and sequential numbering of sheets is preserved.

Note that in accordance with the letter of the Central Bank of the Russian Federation dated August 28, 2007 No. 29-1-1-10 / 3669, daily withdrawal by the cashier of the institution in the Cash Book of the cash balance in the cash register and submission of the cashier's report to the accounting department are required. Nothing is said about monetary documents in the letter of the Bank of Russia. Therefore, it can be assumed that if there is no movement of monetary documents, it is not necessary to withdraw the balance on them daily to the cashier of the institution.

Control over the correct maintenance of the Cash Book is assigned to the chief accountant of the institution.

Remember the nuances of the transition period

It should be noted that the procedure for accounting for monetary documents, which is currently in force, differs significantly from that which was applied before the entry into force of Instruction No. 148n. In particular, now it is provided that the accounting of monetary documents is kept together with other funds and currency in the single Cash Book of the institution (clause 3 of Appendix No. 2 of Instruction No. 148n).

Please note: Instruction No. 148n entered into force on March 17, 2009, but it applies to transactions reflected in budget accounting from January 1, 2009.
Therefore, the Guidelines for the transition to the new provisions of the Instruction on Budget Accounting (sent by letter of the Ministry of Finance of Russia dated April 10, 2009 No. 02-06-07 / 1505) establish the following rules.

Firstly, it is unacceptable to re-register and correct primary documents already formed since the beginning of the year. Secondly, when maintaining a single Cash Book, its sheets formed before the provisions of Instruction No. 148n are applied are not reissued.

In other words, the sheets of the “stock” Cash Book filled in from January of the current year, signed, laced and numbered, must be stored in parallel with the main unified Cash Book. And separate sheets of the unified Cash Book, reflecting the movement of monetary documents, are formed with a mark-stamp "Stock" starting from the moment the institution switches to new accounting rules (for example, from June 1 of this year).

Keeping cash...

…in budget institution arranged by the cashier. Marked envelopes are kept in places (premises, safes) that meet the requirements for their safety. The cashier, as a responsible person, ensures proper accounting of their receipt and issue.

Issuance of monetary documents

The cashier transfers marked envelopes for use to financially responsible persons who are responsible for the design, issuance and use of envelopes for reporting.

The list of named employees is determined by the head of the institution.

In addition to cash documents, they draw up an invoice or register transactions in the Journal of issuance for a report of monetary documents. It should reflect the following data:

Date of issue of monetary documents;

Surname, name, patronymic of the person to whom they are issued;

The number of stamped envelopes issued;

The cost of issued monetary documents;

Signature on receipt.

Grounds for debiting envelopes

Stamped envelopes are usually issued for a period of not more than a month (the specific period is established in the accounting policy of the institution) on the basis of memo formed in the name of the head of the institution. The note indicates the required number of stamped envelopes, as well as information about the debt on stamped envelopes issued earlier.

After due date the accountable person fills out the Advance Report (f. 0504049), in which he writes down the data on the issued stamped envelopes in quantitative and value terms.

The accountant recognizes expenses for monetary documents only after documentary confirmation of their sending by mail. This can be evidenced by the completed Register of sent stamped envelopes, signed by the accountable person. The form of the document is not normatively approved, therefore, the institution should develop it independently and fix this fact in the accounting policy.

For example, the registry might look like this:

The register is attached to the advance report compiled by the employee and submitted to the accounting department.
An accountable person may spoil the form of a stamped envelope. There are no clarifications on the write-off of damaged forms of monetary documents yet. Therefore, we recommend that you write them off using the Act on writing off strict reporting forms (f. 0504816) or independently develop a similar form, fixing it in the accounting policy of the institution. Marked envelopes written off in this way are destroyed (burning, crushing into parts using, for example, a shredder).

Analytical accounting

It should be noted that analytical accounting is carried out by types of marked envelopes and their value in the Card for Accounting for Funds and Settlements (f. 0504051). At the same time, operations on the movement of stamped envelopes are reflected in the Journal for other operations.

accounting records

The costs associated with the purchase of stamped envelopes are reflected under sub-article 221 "Communication services" (Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 25, 2008 No. 145n). The envelopes themselves are accounted for on account 201 05 000 “Money documents”.
Operations with marked envelopes are reflected in the following entries:

	Debit	Credit
Paid by bank transfer for the cost of stamped envelopes before delivery (within the framework of budgetary activities)*		304 05 221 “Settlements for payments from the budget with financial authorities for payment for communication services”
Paid by bank transfer for the cost of stamped envelopes prior to delivery (as part of an income-generating activity)*	"Increase in receivables for advances issued for communication services"	"Disposal of funds of the institution from the accounts"
Received at the cash desk of the institution marked envelopes according to the invoice	"Receipts of monetary documents"	"Increase in accounts payable for payment of communication services"

Very often, an accountant may have questions about the procedure for maintaining a cash book, namely, the reflection in it of operations on monetary documents. In this case, on the one hand, the requirements of the order of the Ministry of Finance of Russia "On approval of a unified chart of accounts accounting for organs state power"dated December 1, 2010, No. 157n and the order of the Ministry of Finance of Russia "On approval of the forms of primary accounting documents and accounting registers" dated December 15, 2012, No. 173n, and on the other hand, it is inconvenient, since there may not be operations in one day only with cash, but also with monetary documents. Thus, there may not be a carry-over balance from sheet to sheet. In this case, there will be no correspondence of numbers from sheet to sheet. Very often, accountants keep two cash books at once, for cash and stock book.

Back in 2009, the Ministry of Finance of Russia, in its order No. 148n dated December 30, 2008, "On Approving the Instructions for Budget Accounting," expressed its requirement regarding the reflection of operations with monetary documents in the cash book. Relying on given order regulatory authorities, argue that it is impossible to keep a separate book on the cash desk. On January 1, 2012, the Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in Russia came into force. And Regulation No. 373-P, on the contrary, canceled single norm about the unified cash book. This means that the accountant full right maintain a separate cash book for the stock cash desk.

The main direction of spending monetary documents is considered. All requirements for settlements with accountable persons are slightly different and, in particular, depend on how the settlement process takes place, in cash or monetary documents. Comparative analysis requirements looks like this:

Operations for the issuance of funds, if there is an order from the head and, and monetary documents for the relevant purposes;

Operations to increase receivables, cash only in the absence of debt for funds, while monetary documents are not specified;

Cash and monetary documents only on the basis of an advance report with the obligatory attachment of supporting documents.

Now keeping accounting in 1C Accounting 8.2 is as easy as shelling pears, just subscribe to purchase an affiliate course http://buhkurs82.v1c.info/

Now it is clear that if in an institution an employee is issued with cash and monetary documents, then it is imperative to carry out separate accounting of settlements.

A typical mistake when accounting for monetary documents is the simultaneous write-off of absolutely all purchased monetary documents and when issuing them to an employee for safekeeping. In this case, the question may arise, how to justify such an action?

To do this, you must attach all documents confirming given fact to the advance report on the expenditure of monetary documents. This can be a correspondence register when using envelopes or marked voucher stubs if there is a voucher to a sanatorium.

Envelopes - monetary documents?

Based on the analysis of the norms of paragraph 107 of the Instruction on Budget Accounting, which was approved by Order of the Ministry of Finance of Russia dated December 30, 2009 No. 148n, stamped envelopes should be taken into account as part of monetary documents (although only stamps are named directly in the specified normative act). Therefore, envelopes with stamps pasted on them should only be at the cash desk of the institution.

Features of cash transactions

Any movement of marked envelopes is reflected in the cash book of the institution (f. 0504514). The basis for making entries in it are cash orders: cash receipts (f. 0310001) are used when envelopes are received at the cash desk and expenditure stock orders (f. 0310002) - when they are issued from the cash desk. They are registered in the Journal of registration of incoming and outgoing cash documents (f. 0310003) separately from operations with other funds.

The purchased stamped envelopes are accepted by the cashier for reporting (including on the basis of an invoice received from communication institutions).

Accounting for transactions with monetary documents is carried out on separate sheets of the Cash Book (separately from cash transactions). However, a single end-to-end and sequential numbering of sheets is preserved.

Note that in accordance with the letter of the Central Bank of the Russian Federation dated August 28, 2007 No. 29-1-1-10 / 3669, daily withdrawal by the cashier of the institution in the Cash Book of the cash balance in the cash register and submission of the cashier's report to the accounting department are required. Nothing is said about monetary documents in the letter of the Bank of Russia. Therefore, it can be assumed that if there is no movement of monetary documents, it is not necessary to withdraw the balance on them daily to the cashier of the institution. Control over the correct maintenance of the Cash Book is assigned to the chief accountant of the institution.

Issuance of monetary documents

The cashier transfers marked envelopes for use to financially responsible persons who are responsible for the design, issuance and use of envelopes for reporting.

In addition to cash documents, they draw up an invoice or register transactions in the Journal of issuance for a report of monetary documents. It should reflect the following data:

• date of issue of monetary documents;
• surname, name, patronymic of the person to whom they are issued;
• the number of stamped envelopes issued;
• the value of issued monetary documents;
• signature on receipt.

Grounds for debiting envelopes

Stamped envelopes are usually issued for a period of not more than a month (the specific period is set in the accounting policy of the institution) on the basis of a memo generated in the name of the head of the institution. The note indicates the required number of stamped envelopes, as well as information about the debt on stamped envelopes issued earlier.

Upon the expiration of the established period, the accountable person fills out the Advance Report (f. 0504049), in which he writes out the data on the issued stamped envelopes in quantitative and value terms.

The accountant recognizes expenses for monetary documents only after documentary confirmation of their sending by mail.

Analytical accounting

It should be noted that analytical accounting is carried out by types of marked envelopes and their value in the Card for Accounting for Funds and Settlements (f. 0504051). At the same time, operations on the movement of stamped envelopes are reflected in the Journal for other operations.

accounting records

The costs associated with the purchase of stamped envelopes are reflected under sub-article 221 "Communication services" (Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 25, 2008 No. 145n). The envelopes themselves are taken into account on account 201 35 000 “Money documents”.

Operations with stamped envelopes are reflected in the following entries:

Contents of operation	Debit	Credit
Advance payment for stamped envelopes listed (Application for cash expense)	206.21 560 “Settlements for advance payments for communication services”	201.11 18.01 610 "Cash funds of the institution on personal accounts in the treasury body"
Marked envelopes are credited to the cash desk of the institution (PKO stock)	201.35 510 "Money Documents"	302.21 730 "Settlements for communication services"
Advance payment credited when stamped envelopes are accepted for accounting (automatic advance payment offset)	302.21 830 "Settlements for communication services"	206.21 660 "Settlements for advance payments for communication services"
Marked envelopes issued to an accountable person (RKO stock)	208.21 560	201.35 610 "Money Documents"
The cost of spent stamped envelopes was written off (advance payment to an accountable person)	109.71 221 "Overheads"	208.21 660 "Settlements with accountable persons for payment for communication services"
Return of unused stamped envelopes (PKO stock)	201.35 510 "Money documents"	208.21 660 "Settlements with accountable persons for payment for communication services"

We reflect these operations in the program 1C: Accounting of a state institution 8:

1. Advance payment for stamped envelopes has been listed. Operation "Advances to suppliers", the recipient of the payment is the Federal State Unitary Enterprise Russian Post. We purchase stamped envelopes in the amount of 2000 rubles.

2. The marked envelopes are credited to the cash desk of the institution. The document is an incoming cash order. Operation - the acquisition of monetary documents.

3. Marked envelopes were issued to the accountable person. Document - Expenditure cash order. Operation - issuance of d / d from the cash register under the report.

As a result of posting the document, we get the following postings:

4. The cost of used stamped envelopes has been written off. Documents - Advance payment to an accountable person, bookmark Advance report, accounting operation.

5. Return of unused stamped envelopes. Document - Incoming cash order, operation - Return d / d from an accountable person.

Stukacheva Victoria,

Consultant of ANT-HILL Company

After considering the issue, we came to the following conclusion:
Monetary documents (marked envelopes) are subject to balance accounting on account 0 201 35 000 "Money documents".
Accounting for the movement of marked envelopes is carried out by issuing receipt and expenditure cash orders with the entry "Fund" on them.
Account transactions are kept on separate sheets of the Cash Book of the institution with the entry "Fund" on them and in the Journal for other transactions based on the documents attached to the cashier's reports.

Rationale for the conclusion:
In accordance with paragraph 169 of the "Instructions for the Application of the Unified Chart of Accounts...", approved by the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as N 157n), stamped envelopes are classified as monetary documents and are accounted for on the balance sheet account 0 201 35 000 "Money documents".
Storage of monetary documents is carried out at the cash desk of the institution (Instructions N 157n).
Receipt at the cash desk and issue from the cash desk of such documents are made out by cash receipt orders (form 0310001) and expenditure cash orders (form 0310002) with the entry "Fund" on them.
Marked envelopes are credited to the cash desk of the institution at a nominal value on the basis of the supplier's primary documents or the advance report submitted by the accountable person (with supporting documents attached to it).
Analytical accounting for account 0 201 35 000 should be kept in separate Cards for Accounting for Funds and Settlements (form 0504051) (hereinafter referred to as the Card), opened for each type of monetary documents.
The card opens with records of the amounts of balances at the beginning of the year. Current entries are made no later than next day after the operation. At the end of the month, the balances are calculated in the Card.
If it is necessary to reflect quantitative data, the Card can be supplemented by the institution with the appropriate columns. The modified form of the card should be fixed in the accounting policy of the institution.
It is important to note that the issued cash receipts and expenditures with the entry "Fund" must be registered in the journal of receipts and expenditures of cash documents separately from the receipts and expenditures of cash orders, which register transactions with cash. And accounting for transactions with monetary documents should be kept on separate sheets of the cash book (form 0504514) of the institution with the entry "Fund" written on them (Instructions N 157n). Registration of individual sheets of the cash book is carried out sequentially according to the dates of the transactions.
Entries in the cash book are made by the cashier immediately after receiving or issuing monetary documents for each stock receipt and stock expenditure order. The total indicators of operations for the day and the indicators of the balance at the end of the day are formed for monetary documents separately from cash. At the same time, the lines "including wages" and "Total cash balance at the end of the day" are not filled.
Pages of the cash book with the entry "Stock" are formed by the cashier only for working days when there is a balance of cash documents in the stock cash desk or their movement.
Recall that accounting in public sector institutions is carried out on an accrual basis, according to which the results of operations are recognized upon their completion, regardless of when funds (or their equivalents) are received or paid in settlements related to the implementation of these operations (Instructions N 157n). With regard to the accounting of monetary documents, this means that "cash" expenses will be formed in accounting when paying for monetary documents, and "actual" - after their use in the prescribed manner.
Thus, debiting monetary documents from the balance sheet is possible only after the fact of their use is confirmed in the prescribed manner.
To confirm the use of stamped envelopes, the accountable person must submit an advance report to the accounting department with documents confirming the expenses incurred. For example, a register can be attached to the report postal items, developed in the institution (for sending simple correspondence), or receipts and inventories received at the post office when sending registered mail, and in case of damage to the envelope - a damaged envelope.
Accounting for transactions with monetary documents is kept in the Journal for other transactions (form 0504071) on the basis of documents attached to the cashier's reports (Instructions N 157n).
The journal is opened by transferring balances to the beginning of the period. It reflects the turnover for the entire period, displays the balances at the end of the period and generates turnover for transfer to general ledger(form 0504072).
The journal is signed by the chief accountant of the institution or his deputy and the executor who compiled it.
In conclusion, we note that during recent years the procedure for keeping records of monetary documents, including stamped envelopes, has not changed.
According to clause 6 of Instruction 157n, assessment methods certain types property and liabilities, as well as other decisions necessary for the organization and maintenance of accounting, are approved by acts of the subject of accounting when forming an accounting policy.
Thus, a detailed procedure for recording operations with monetary documents in accounting should be fixed in the accounting policy of the institution.

Prepared answer:
Legal Consulting Service Expert GARANT
Vasilyeva Irina

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Billion Mary

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.