The paint in the printer ran out again, there was the last roll of fax paper in the waiting room, the bulb burned out in the corridor? No question - a prudent supplier (or just a staff member) has the right stock and will eliminate these problems on time!
This accountable person is appointed by the order of the director. Collecting applications for all departments and sites, he fills in an application for an advance for the purchase of goods and materials. Then rushes to shops, warehouses, and if necessary, he is sent to another city. Having purchased the necessary material, within three days after the business trip or the term stipulated in the application, he provides the accounting department with the AO-1 report with supporting documentation. On the title page, he fills in the name of the organization, subdivision, name, staff number, position, appointment of the advance. On the back of the table (columns 1-6), the accountable person enters the details of the expense documents with the amount, and, summing up the bottom, puts his signature with the decryption. Instead, the accountant gives him a receipt that the report is accepted and verified. For its part, the accountant, assigning a serial number to the report, compares the data with the filed original documents and fills in boxes 7-9. Then, on the first sheet, the balances from the previous report, the amount received, the expenses, are displayed and the result is output to the statement.
It should be noted that any mistake in AO-1 or a mismatch in the procedure for processing cash transactions will necessarily reveal an audit of settlements with accountable persons.
A scrupulous auditor will analyze the monthly balances (account 71) carried in the next period (suddenly the accountant somewhere understated the balance, and this is called unreasonable write-off). Then compare the delivery and return of the subreport with the cashier, drawing attention to whether the accountable person received an advance without reporting the previous one. A thorough examination will also cover the attached documents. On each of them must be present necessary requisites. Pay for work or services, you can come from a third-party organization only on the basis of an invoice, an invoice, a counterfoil from a receipt warrant, a cash and a commodity check. Checking the same operation, but with the physical person, the auditor will request the purchase certificate under the purchase and sale agreement and the expense order.
The inspector will pay special attention to the necessity of travel of employees, the coincidence of the goals with the attached orders, the availability of supporting documents, the correspondence of the business trip period from the certificate of the number of days to payment, dates in hotel receipts and travel tickets for which the reporting person reports. The compulsory control will be subjected to calculations of the norms of apartment and per diem. The final stage of check of business trips is the grouping sheet with instructions of all infringements.
The most laborious stage of the audit is reconciliation of the advance reports with the magazine No. 7, where the entire accounting of settlements with accountable persons is presented . On this register, the auditor will painfully check the correct entry of data for each report. The total turnover on the loan must coincide with the data of the debit of accounts 50, 51, 55, with the amounts of credit accounts 60, 26, 10, etc.