Cash collection. The accounting entry for public sector employees will be like this

In accordance with clause 5, part 1, art. 5 of the Banking Law, one of the banking operations is the collection of funds, bills of exchange, payment and settlement documents. However, the Law itself does not define the concept of “collection”. The legal definition of collection in relation to cash is contained in clause 1.5 of the Regulations on the procedure for conducting cash transactions and the rules for storage, transportation and collection of banknotes and coins of the Bank of Russia in credit institutions in the territory Russian Federation, approved by the Central Bank of the Russian Federation dated April 24, 2008 No. 318-P, according to which under cash collection means their collection from clients (including those deposited by clients through automatic safes) and delivery to a credit institution or its internal structural unit (hereinafter referred to as VSP) with subsequent crediting (transfer) to bank accounts, deposit accounts of clients opened in this or another credit institution.

The same paragraph of the Regulations of the Central Bank of the Russian Federation dated April 24, 2008 No. 318-P discloses the term “transportation of cash” as the transportation by a credit organization of cash accepted by it in another credit organization, VSP or institution of the Bank of Russia and its delivery to the credit organization, VSP, institution Bank of Russia or transfer to the client, as well as cash withdrawn from software and hardware and to be invested in software and hardware.

Due to the significant similarity in the subject composition of money collection and transportation operations, in practice the question arose about distinguishing between entities that have the right to carry out money collection and entities that have the right to carry out money transportation. As explained in the letter of the Central Bank of the Russian Federation dated January 13, 2009 No. 29-1-2-5/44, cash collection can be carried out by credit organizations, VSP, as well as organizations included in the Bank of Russia system, whose charter grants them such a right. Transportation of cash can be carried out by credit organizations, VSP, organizations included in the Bank of Russia system, whose charter grants them such a right, as well as organizations providing services for the transportation of valuable goods.

As can be seen from clause 5, part 1, art. 5 of the Banking Law, collection as a banking operation refers to the corresponding actions not only with cash, but also with bills, payment and settlement documents. Consequently, the collection of other valuables is not a banking operation. At the same time, collection of other valuables is not indicated in the list of transactions permitted to banks, in Part 3 of Art. 5 of the Banking Law.

There are at least two problems here. The first problem is whether the collection of other valuables can be considered a production activity, which banks are prohibited from engaging in by virtue of Part 6 of Art. 5 of the Banking Law? According to the Association of Russian Banks, in order to answer the question that has arisen, it is necessary to differentiate collection as an activity for the transportation of valuables from ordinary activities for the transportation of goods regulated by Chapter. 40 GK. Cargo transportation can be qualified as a type of production activity, the implementation of which is prohibited for banks.

The second problem is related to the lack of a legal general definition of collection as a banking operation noted above. According to the Association of Russian Banks, a narrow and broad concept of collection is possible.

With a narrow approach, collection should be understood as the transportation of only those material assets, which are listed in clause 5, part 1, art. 5 of the Banking Law. With a narrow approach to the definition of collection, the conclusion suggests itself that the activity of transporting other material assets of clients is prohibited for credit institutions.

With a broad approach, collection should be understood as the transportation of any valuables (jewelry, stock, etc.), which is associated not only with the movement of these valuables to the destination (a contract for the carriage of goods), but also with activities for their protection (a security contract), namely:

• – transportation by special transport (armored vehicle equipped with special markings, flashing lights, etc.);
• – loading, unloading and escorting valuables by specially trained, armed guards.

The latest approach of the Association of Russian Banks seems more reasonable. However, to apply it, it is necessary to determine the range of those values ​​that can be the subject of bank collection. It seems possible to define these values ​​through the range of objects of banking activity - money, securities and precious metals.

In this situation, the transportation by banks of cash, bills, payment and settlement documents will be qualified as a banking operation, and the agreement for the transportation of other securities (for example, shares, bonds, bills of lading, etc.) or precious metals by special transport of the bank will be classified as another transaction , not prohibited for credit institutions. Transportation of other types of material assets (concrete, timber, etc.) should be considered a type of production activity that banks cannot engage in due to the imperative norm of Part 6 of Art. 5 of the Banking Law.

The rules for the collection and transportation of cash are established in Section. III Regulations of the Central Bank of the Russian Federation dated April 24, 2008 No. 318-Π. The basic rules are as follows.

Transportation and collection of cash is carried out by cash collection employees. Transportation of cash can be carried out by one or more cash workers, accompanied by persons ensuring the safety of these workers and the safety of the cash being transported.

During transportation and collection, a credit institution may use special devices for packaging cash, in case of unauthorized opening of which the banknotes are painted with a special paint that is resistant to solvents, chemicals and other distinctive characteristics.

To receive cash, collection employees present identification documents and powers of attorney for the transportation and (or) collection of cash to the credit institution, VSP, and the client.

For cash intended for transportation, in a credit institution or VSP that sends cash, the cash register manager or VSP cash employee draws up a free-form inventory of the cash being transported in triplicate. The first and third copies of the inventory are transferred to collection workers. The second copy of the inventory with the signature of the collector or cashier when receiving cash remains with the credit institution or VSP that sent the cash.

The issuance of cash for transportation to collectors or cashiers is carried out according to cash receipt orders in the form 0402009, and the acceptance of cash delivered by the specified employees is carried out using cash receipt orders in the form 0402008.

Collection or cashiers accept bundles of banknotes for their transportation according to the inscriptions on the top overlays of bundles of banknotes, checking the number of spines, the correctness and integrity of the packaging of bundles of banknotes and seals, cliche imprints, the presence of the necessary details on the top overlays of bundles of banknotes, seals, cliche imprints, bags with coin - according to the inscriptions on the labels for bags with coins, checking the correctness and integrity of bags with coins and seals, the presence of the necessary details on seals and labels for bags with coins. Individual counterfoils, banknotes and coins of the Bank of Russia are accepted by sheet, piece by piece.

Accepted cash is packed into a bag under the control of the cash register manager and VSP cashier.

Cash intended for transportation may be issued to collectors or cashiers packed in bags sealed by the cash register manager or VSP cashier.

In a credit institution or VSP that receives cash, cash and bags with cash are accepted by the cash manager or VSP cashier in a similar manner.

After receiving bags of cash from collection workers, the cash register manager or the VSP cashier and one of the collection workers sign the first and third copies of the inventory for the cash being transported. When accepting bags with cash from a cashier, the said employee and the cash register manager or VSP cashier affix signatures on the first copy of the inventory for the cash being transported. The first copy of the inventory is sent to the cash documents of the credit organization or VSP that received cash, the third copy of the inventory is transferred to the collection employees.

Cash transported from a credit institution or VSP can be handed over to the credit institution or VSP through an automatic safe, for which it is packed in a bag. The bag is marked with information that allows it to be identified as belonging to a credit institution or VSP.

For cash collection, each credit institution issues monthly appearance cards in the form 0402303. The collection manager draws up cash collection routes and schedules (time and frequency) of visits of collection workers to the organization.

The cashier of the organization presents the collection officer with a sample of the seal, hands over the bag with cash, as well as the invoice for the bag in the form 0402300 and the receipt for the bag in the form 0402300.

When accepting a bag with cash at an organization, the collection employee, in the presence of the organization’s cash officer, checks the integrity of the bag and seal, the seal’s compliance with the existing sample, and the correctness of filling out the invoice for the bag and the receipt. Also, the collector employee signs the receipt for the bag, puts a stamp, the date of receipt of the bag and returns the receipt for the bag to the cashier of the organization.

At the end of the collection route, collection workers hand over bags of cash to a credit institution or VSP. Acceptance of bags with cash from cash collectors is carried out in the manner prescribed in clauses 4.3–4.7 of the Regulations of the Central Bank of the Russian Federation dated April 24, 2008 No. 318-P.

Cash collection individuals carried out in a similar manner.

In practice, banks, guided by the above rules, provide clients the following services:

a) cash collection, including using automatic safes. When collecting using automatic safes, the client packs the collected cash in special bags in such a way as to prevent the bags from being opened, and independently places them in an automatic safe located in the VSP of the credit organization. Authorized employees of the credit institution recalculate the received cash without the direct participation of the client’s representative and credit the received amount to the client’s bank account no later than the next business day after the client places the bag in the automatic safe.

For each bag, the client writes out a delivery note in triplicate. The first and second copies of the transmittal sheet are placed in the bag, the third copy remains with the client.

When placing a bag into an automatic safe, the client identifies himself by reading the barcode on the bag and entering a PIN code or using a magnetic card. After depositing the bag, the client receives a printout from the automatic safe printer, confirming that the bag was deposited.

For any surplus/shortage of cash discovered during recount, as well as non-payment and dubious banknotes, authorized employees of the credit institution draw up a report on the front side of the conveyance sheet and the invoice for the bag. At the client's request, the document and the opened bag are presented to him for inspection.

If a surplus/shortage is detected, the cash is re-counted in full in the amount included in the bag.

If a shortage, doubtful, non-payment banknotes of the Bank of Russia are detected, the credit institution credits the client's account with an amount reduced by the amount of the shortage, doubtful and non-payment banknotes of the Bank of Russia. At the same time, the credit institution is not responsible for the lack of cash in the bag and the presence of dubious or non-payment banknotes in it, if they were identified during the counting of a serviceable and intact bag;

b) delivery of cash and valuables to the organization’s cash desk. To do this, the client must first provide the credit institution with a check for withdrawal of the required amount of funds from the bank account and an application for delivery of funds indicating the denominations/values ​​and number of banknotes and coins.

The credit institution delivers cash to the client on its own on the agreed days and times. Acceptance of cash delivered by collectors is carried out by the cashier or a commission of authorized persons appointed by the client’s administrative document. The client's cashier is included in the commission.

The collector presents the cashier or the commission of authorized persons with a passport, and the members of the commission - the client’s administrative document on their inclusion in the commission and documents proving their identity. After the parties have verified the authenticity of the documents presented to each other, the client’s cashier gives the cashier the control stamp from the cash receipt. The collector checks the correspondence of the control stamp number with the number of the cash receipt, as well as the correspondence of the data in the cashier's identity document with the data specified in the cash receipt. After this, the bag with the cash receipt is handed over to the client's cashier.

If the collector reveals a discrepancy between the documents presented to him, the cash delivery operation is terminated.

The cashier, in the presence of other members of the commission and the collector, checks the integrity of the bag with cash, checks the correspondence of the seal number on the seal with the number indicated on the label to the bag, as well as the correspondence of the amount of cash indicated on the label to the bag and on the cash receipt. The bag is opened by cutting one turn of twine, the correctness and integrity of the packaging of bundles of banknotes, the correctness of the design of the overlays are checked, full and incomplete bundles of banknotes are accepted by the number of spines in them, individual spines and banknotes - by sheet counting. The coin is accepted according to the inscriptions on the labels attached to the bags. After this, the cashier checks the amount of money accepted with the amount indicated on the cash receipt, and if they match, he signs on the cash receipt, indicating the time the cash was received.

The document confirming the delivery of cash to the client is a check with a control stamp attached;

• c) delivery to the organization’s cash desk of coins/banknotes (change in cash) in exchange for banknotes of a larger denomination. The meaning of this service is to deliver Bank of Russia coins in exchange for Bank of Russia banknotes, as well as Bank of Russia banknotes of one denomination in exchange for Bank of Russia banknotes of another (usually larger) denomination based on a preliminary written application from the client. The client must prepare bags with Bank of Russia banknotes for the amount to be exchanged by the time specified in the application. When preparing banknotes, the customer's cashier must sort them by type and denomination. In this case, the total amount of cash delivered and cash taken from the client in exchange for the delivered cash is the same;
• d) transportation of cash, products made of precious metals and precious stones and other valuables between structural divisions of the organization. As part of this service, money and valuables are transported from the client’s head office to its structural divisions, including branches; from structural divisions (including branches) to the client’s head office; between structural divisions (including branches) of the client;
• e) acceptance and crediting of cash collected by a credit institution or the collection service of a third-party credit institution. This service, in contrast to the collection service, implies that the client himself brings the deposited cash to the credit institution or its VSP, while during collection, the collection service of the credit institution itself goes to the client to receive funds. The client deposits cash at the cash desk of a credit institution in bags/bags/disposable plastic bags with a protective valve that prevents their opening. The credit institution recalculates the received cash without the direct participation of the client’s representative. Otherwise, the procedure for providing the service is similar to the procedure for accepting bags by collectors;
• f) acceptance and transfer of collected cash to the client’s account in another credit institution. This service is a modification of the previous service, taking into account two nuances:
  • – money can be donated not only packed in bags/bags/disposable plastic bags with a protective valve that prevents their opening, but also on the basis of an announcement for a cash contribution in form 0402001, in which the name of the credit institution or VSP, to the cash desk of which funds are deposited, and in the field “Name of the recipient bank” the name of the credit institution and details (number, name) of the VSP of another credit institution in which the client’s bank account is opened are indicated;
  • – after acceptance and recalculation, funds are transferred to the client’s account opened with another credit institution no later than the next business day after receiving cash during the credit institution’s operating hours, and in the case of accepting cash after the end of operating hours – no later than the second business day ;
• g) transportation of client documents simultaneously with cash collection. This service is comprehensive: in addition to collection itself, the credit institution collects client documents from facilities (offices, branches and other divisions), packaged in disposable plastic bags with a protective valve, for their subsequent transfer to the client. At the same time, collectors accept packages with documents from the client at the facility only if they simultaneously provide the client with collection services after receiving the bag of valuables. Arrivals of collectors at the client’s facility(s) only for the reception and subsequent transportation of packages with documents are not carried out;
• h) delivery of securities to a credit institution. Most often, this service is used to transport bills of exchange from a credit institution to a client (upon purchase) and back (upon presentation for payment).

In the interbank market The following collection and transportation services are common:

a) delivery of Bank of Russia banknotes from a credit institution to a Bank of Russia institution and from a Bank of Russia institution to a credit institution. The essence of this service consists in the acceptance by one credit organization (hereinafter referred to as the collecting bank) from another credit organization - the service recipient of cash, its delivery and delivery to the institution of the Bank of Russia (operation "bank - Central Bank of the Russian Federation") and the return delivery of banknotes of the Bank of Russia, withdrawn at the RCC from the correspondent account of the credit organization - the service recipient on the basis of a cash check (operation "Central Bank of the Russian Federation - Bank").

During return delivery, collectors accept cash at a Bank of Russia institution on the basis of a cash check issued by the credit institution - the recipient of the service against the signature of the collector on the counter of the cash check.

The cash collection team delivers the cash delivered from the Bank of Russia institution to the cashier of the credit institution - the service recipient, with the execution of a cash receipt order in the form 0402008;

• b) delivery of Bank of Russia banknotes from one credit institution to another credit institution. This service is similar to that described in the previous paragraph with the only difference that the starting and ending point of cash flow is not the Bank of Russia, but a credit institution - a correspondent of the credit institution - recipient of the service. In other words, the collecting bank accepts Bank of Russia banknotes from the credit organization - service recipient, their delivery and delivery to the correspondent credit institution and (or) acceptance from the correspondent credit institution of Bank of Russia banknotes, their delivery and delivery to the service recipient credit institution;
• c) transportation of cash, precious metals, precious stones and other valuables by the collection service of one credit organization between structural divisions of another credit organization - the service recipient. This operation is fundamentally no different from the “client” operation described above (item “d”);
• d) collection of automatic safes and ATMs of third-party credit organizations. Collection of automatic safes of the credit organization - the service recipient is carried out by the collectors of the collecting bank, through automatic safes, bags with cash from the organizations and delivery of them to the credit organization - the service recipient. When collecting ATMs, the collecting bank accepts sealed (sealed) cassettes from the credit institution - service recipient, delivers them to the addresses where the ATMs are located and loads them into ATMs. Also, the collecting bank unloads empty cassettes from ATMs and delivers them to the credit institution - the service recipient.

The formation (packing) of cassettes for ATMs is carried out by the employees of the credit institution – the service recipient – ​​independently. Each cassette is provided with a label and sealed by the employee who packed the cassette. The label contains the name of the credit institution, ATM number, packaging date, amount of cash, surname, initials and signature of the credit institution’s cashier.

If the technical device of the cassettes does not allow them to be sealed, the cassettes are sealed with a strip of paper on which the amount of money invested in it is indicated, the seal and signature of the cashier of the credit institution - the recipient of the service are affixed.

Along with the cassettes, the collectors of the collecting bank are given keys to the locks of the service part of the ATMs, service and terminal cards, envelopes with passwords for the combination locks of the ATM safes and PIN codes of the service cards.

After the operation of loading/unloading cassettes, the unloaded cassettes, keys to the locks of the service part of ATMs, service and terminal cards and reports on the fact of loading (unloading) are transferred by the collector to the cashier of the credit institution - the recipient of the service.

• Letter of the Association of Russian Banks to the Director of the Cash Circulation Department of the Bank of Russia A.V. Yurov dated November 19, 2009 No. A-02/5-747 “On the transportation by banks of material assets not related to cash, bills and settlement documents” // arb. ru/site/docs/docs.php?doc=823.
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Many modern companies use the services of organizations that specialize in collection. This is due to the fact that creating your own collection service is expensive and usually unproductive. Therefore, companies turn to cash collectors to take the cash to the bank. This procedure helps save money and protect it from scammers. And in our article today we will reveal in more detail the procedure for collecting funds and talk about the nuances of this operation.

What is included in the service

The collection process is regulated by Bank of Russia instruction No. 3210-U. There are no other regulatory documents. Collection refers to the procedure for collecting cash monetary units and documents and moving them to the bank for transfer to the company’s personal bank account. This procedure performs the following important tasks:

• Delivery of the sales organization's proceeds to the bank.
• Delivery of money from various retail outlets to the company in order to transfer it from there to a banking organization.
• Transporting money from the bank to the office for payment to employees.
• Transportation of borrowed money from the bank to the office.
• Delivery of funds from a banking institution to exchange offices.
• Transportation of cash between branches of one organization.
• Security for bank employees who transport documents or money.

Collection allows you to quickly and, most importantly, with a high degree of security, transfer cash proceeds to a current bank account, which is convenient. Also this procedure will help fill the cash register with the necessary coins and small denomination bills for easy exchange. Interestingly, collection service employees can transport not only money, but also important documents.

How is collection carried out?

Cash collection saves the company's working time. Employees who transferred funds to collectors cease to be responsible for them, which means they get rid of unnecessary headaches. To get even greater savings, some companies operating under one roof enter into a joint agreement with the collection service. This is convenient if companies work on the same schedule, and the service is thus cheaper for everyone. Preparation necessary documents At the enterprise, it is the responsibility of the cashier; he is responsible for filling out papers and interacting with the cash collector.

The preparation of documents for collectors is carried out by the cashier, who is responsible for the completeness and timeliness of documents.

Collection takes place according to the following scheme:

1. A schedule for the movement of the collection vehicle is drawn up, which is agreed upon with the companies.
2. The collection officer on duty fills out a special card, which is given to the credit institution.
3. Next, he receives a stamp, a power of attorney for transportation and keys.
4. Before handing over the money, the responsible employee of the company presents to the collector documents that confirm his right to dispose of the money. The appearance card contains the following information: bag number, company name and address, code, telephone number.

Collection rules require that a company employee (usually a cashier) present the following documents:

• Invoice for the bag.
• Receipt for the bag.
• Sample of a seal.

The cashier must be next to the collector while checking the seal for integrity, checking the correctness and accuracy of filling out the documentation. If a mistake is made when filling out the appearance card, you can correct it and confirm the correctness of the correction with the cashier’s signature. If an employee refuses to hand over a bag of money, he writes the word “refusal” in a special column. In this case, the accompanying documents confirm that responsibility for safety has not passed from the company to the collectors.

After the bag is delivered to the bank, the bank officer checks the records that have the shipping documents. He checks the bag for damage, checks the seal and whether the number on the bag matches the one written on the invoice. If the requirements are met, the bank employee accepts the cash. At the end, collectors hand over the stamp, keys, power of attorney and cards. This completes the submission process. Collection for individuals is essentially the same. This is exactly how paperwork is completed, and then the process of transporting funds.

Transferring money from the organization's cash desk to the bank using collection is the most proven and reliable way. For cash, such transportation will be safe and fast. The main thing is to fill out all the documentation correctly.

Operations for the delivery and collection of money and other valuables are carried out by teams of collectors. The quantitative composition of the collection team is determined depending on the volume of work and the complexity of performing these operations. One of the team members is appointed as the team leader. When collecting valuables, another collector is appointed as a collector-collector. If collection operations are carried out by two employees, the duties of the team leader are performed by the collection driver. 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. The issuance and acceptance of powers of attorney, appearance cards, seals, bags are carried out by the head of the collection department (collector on duty) against signature in the journal for recording the issuance and acceptance of appearance cards, seals, keys and powers of attorney. When delivering and collecting cash and other valuables from branches and internal structural divisions of a credit institution, appearance cards are not issued.

Reinforcement by Izhkombank of cash and other valuables of branches, as well as one branch of a credit organization of another branch of this credit organization, is carried out on the basis of a letter signed by the head of the branch, the chief accountant and the cash manager, certified by the seal of the branch. The sending credit institution issues an expenditure order for the required amount of reinforcement. The issuance of cash and other valuables to collectors and a cash employee of an internal structural unit is carried out by the cash manager or a specially designated cash employee.

When receiving money and valuables, collectors present identification documents and a power of attorney. Receipt of money and valuables by collectors and the cashier of the internal structural unit is carried out in packs, 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. Separate inventories are drawn up for cash and valuables sent through collectors, which are signed by the cashier of the credit institution, and his signature is sealed.

Inventories are compiled in triplicate. The first copy of the inventory is sent to the credit institution - the recipient, an internal structural unit, the second copy remains with the credit institution - the sender, the third copy, after completing the task by the collectors, is transferred to the collection department.

Acceptance of money and other valuables delivered by collectors is carried out by the cashier of the recipient credit institution, the cash employee of the internal structural unit, according to the inscriptions on the top overlays 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 labels for bags with coins, checking the correctness and integrity of the packaging and seals.

Acceptance of cash and valuables issued by the sending credit institution to collectors packed in bags is carried out by the cashier of the recipient credit institution, the cash employee of the internal structural unit, 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 number bags to the number indicated in the inventory. When collectors present a damaged bag, the cash register manager and cash employee of the internal structural unit accept cash and valuables by sheet (piece by piece) count. To credit accepted money to the cash desk at the receiving bank or internal structural unit, a receipt order is issued.

When servicing organizations, the collection department maintains a list of organizations, enterprises, and institutions served by the collection department to work with clients. 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 Izhkombank 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. The head of the collection department draws up routes and schedules for collectors to visit the organization. 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 for each bag of cash handed over to collectors. The first copy of the transmittal sheet is placed in the bag; the second copy - the invoice for the bag - is handed over to the collector upon receipt of the bag; the third copy - a copy of the transmittal sheet - remains with the client.

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 money or valuables delivered.

Bags with collected cash (valuables), cassettes with cash seized from ATMs, electronic tellers, automatic safes, as well as bags and cassettes with cash intended to reinforce branches and internal structural divisions of a credit institution, loading ATMs, electronic tellers may stored in the collection department.

Bags with cash and other valuables are placed by collectors in a safe along with accompanying documents, a seal and a power of attorney. The safe is closed by the senior collector team and the collector-collector with keys and handed over to security in the manner established by the security agreement or the administrative document of the credit institution (collection department), against signature in the control log of acceptance under security and delivery from security of the valuables storage facility. The specified journal is kept by the senior collector team.

Bags of valuables delivered by different collection teams are stored in separate safes.

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:

1. 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.
2. 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.

Ways to deposit money in a bank

You can deposit cash to the bank account of the company in one of the following ways:

1. 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.
2. 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.
3. 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 the purpose of 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:

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:

• forwarding sheet;
• waybill to the bag;
• bag receipt.

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:

• the act of opening the bag and counting cash;
• an 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.

Commercial banks collect and deliver their funds and valuables, as well as clients’ funds and valuables, on their own or on contractual terms through specialized collection services licensed by the Bank of Russia to conduct collection operations.

Employees of collection departments must be provided with special by individual means protection. The head of the collection department is responsible for organizing the delivery of valuables, creating conditions that ensure the safety of transported valuables and the safety of the collection team.

The quantitative composition of the collection team depends on the volume and complexity of the operations. The head of the collection department issues a power of attorney to the senior collector team for receipt and delivery of valuables, stamps, appearance cards, and empty bags.

A commercial bank supplies its branches and operating cash desks outside the cash desk with cash on the basis of their requests. For cash and other valuables sent through collectors, separate inventories are drawn up in triplicate, certified by the signature of the bank's cash manager and seal. The first copy of the inventory is sent to the recipient, the second remains in the sending bank, the third, after completing the task, is transferred to the collection department. Then cash and other valuables are packed into bags and sealed under the control of the cash register manager. When accepting money and valuables, the senior collector team signs the debit order and the second copy of the inventory.

Acceptance of money and other valuables delivered by collectors is carried out by the recipient's cash register manager, checking the correctness and integrity of the packaging and seals. If the packaging is damaged, the cash is counted in the presence of collectors. On the result of the recount, a corresponding act is drawn up signed by all persons present at the reception and recount of money and valuables. Upon completion of the receipt of money and valuables, the manager of the recipient's cash register and the senior collector team sign the first and third copies of the inventory. The accepted money is credited to the recipient's cash register according to the receipt order.

Bank cash desks accept client revenue from collectors in collection bags. In the collection department for working with clients, a list of organizations serviced by collectors is maintained. Organizations submit to the bank samples of seal imprints that will be used to seal bags. The number of numbered bags issued to customers is determined by the amount of revenue collected. The frequency of service and check-in time are set by the bank in agreement with clients. The cashier of the bank client writes out a transmittal sheet in triplicate for each bag of cash handed over by the collector. The first copy of this statement is placed in the bag, the bag is sealed; the second copy - the invoice for the bag - is handed over to the collector upon receipt of the bag; the client retains a third copy - a copy of the transmittal sheet, in which, after checking the correctness of filling out the documents and the integrity of the packaging, the collector signs and puts a collection stamp.

In cases of violation of the integrity of the bag or incorrect execution of documents, 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 collector’s work schedule. In other cases, money and valuables from the organization are accepted upon re-check-in. Collection of cash from branches and operating cash desks outside the bank's cash desk is carried out on the basis of a transmittal sheet in the above manner. At the end of the check-in, the collectors hand over the bags with cash and the bank cash desk in the prescribed manner.

The cashier of the bank's evening cash desk accepts bags with money and valuables from collectors in their presence. Accepted bags are registered in a special journal, and the number of bags issued and received is compared. Then the second copy of the transmittal sheet - the invoice, together with the bag, is handed over to the recounting office. The money is counted and prepared for delivery to the working cash register. The invoice is handed over to the operator, the transmittal sheet remains at the cash desk. If, upon opening the bag, shortages or surpluses of cash are discovered, then a report is drawn up and the client is called to sign the report.

A receipt order is issued for the amount of money and valuables delivered by collectors during the operating day. Bags with cash and other valuables delivered to the bank at the end of the operating day are handed over to the evening cash desk or, in its absence, stored under the responsibility of the collectors.