The Procedures And Principles Of Cash Disbursement Must Be Mastered.

The unit's cash must be handled in accordance with the provisions of the cash management Ordinance, which mainly includes the daily operating expenses (such as the payment of wages, etc.), non operating expenses (such as living loans for employees, etc.) and other expenses.

When paying cash expenses, the cashier should examine the payment voucher strictly according to the expenditure principle and relevant rules and regulations, handle the payment procedures according to the procedures, find and solve the problems in time, and ensure the safety of cash disbursements.

The specific procedures are as follows:

(1) accepting payment business.

After obtaining the payment basis, the cashier should conduct the audit according to the regulations.

For the direct business handled by the cashier, such as cash remittance, it is necessary to fill in the original voucher and fill in the formalities.

(2) determination

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Cashiers should have a clear idea of the large amount of cash disbursements on a regular basis. They should be prepared to have sufficient cash in advance to pay for them. The cash balance should be checked at the beginning of each day, and the shortage should be withdrawn from the bank in time. For a business that is not enough to pay in full, it should be paid in a lump sum for a one-time payment.

To avoid unclear responsibilities and procedural confusion.

(3) pay cash according to the audited documents.

When cash payment is made according to the audited original documents, the cashier should make a duplicate point and ask the payee to confirm it in person.

If the payee directly receives the cash, it is signed by himself. If he is the other person, he should receive the confirmation of the party, and then he can sign the contract by the representative, and mark the words "x x x x x" to clarify the double liability.

(4) after the payment is completed, the cash payment stamp will be added to the original voucher to prepare the voucher.

(5) register according to the voucher of audit.

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The cashier must deal with the cash disbursement business with a serious attitude, because once the expenditure is wrong, it will cause economic losses to the unit which is difficult to recover.

The principle of cash disbursement includes:

(L) the legality of cash disbursements.

The cashier must be based on the true, accurate and lawful payment certificate of the customer, and the payment procedures must be completed before payment. The relevant leaders have signed or have been audited correctly.

(2) completeness of cash expenditure formalities.

The cashier should check and pay the cash payment procedures according to the prescribed procedures, so that the payment vouchers are legal, the approval procedures are complete and effective, the payment matters are cleared up and the accounts handled are correct and reasonable.

(3) cash is not allowed to be used for payment.

Cash withdrawal means that in order to evade the bank's management of cash, fraudulent use of improper means and illegal payment of cash are mainly in the following forms:

(1) make up the cash in excess of the quota for the purpose of reasonable use (such as travel expenses and reserve funds).

(2) cash withdrawal from accounts of private or other units.

3. The act of pferring public funds to personal savings.

(4) pfer cash through bank or post office exchange and withdraw cash elsewhere.

5. Cash in exchange voucher.

False claims of wages, bonuses and allowances.