Cash collection - the order and organization of the process, goals and objectives, instructions and rules. How much does it cost to collect money? Incorrect preparation of the accompanying statement by the cashier

All organizations are required to submit proceeds in excess of the permissible cash limit to the bank. For large amounts, enterprises resort to the services of the bank's collection service.

Cash collection is the collection by the collectors from the cash desk of cash, settlement and payment papers, bills of banks' customers with a guarantee of safety until they are delivered to the bank and subsequently credited to customer accounts.

The procedure for storage, transportation, collection of cash in Russian banks is enshrined in the Regulation of the Central Bank of the Russian Federation No. 318-P dated 04.24.08 (hereinafter - Regulation 318-P) and Law No. 86-FZ dated 10.07.02. According to the documents, only organizations of the Bank of Russia system can carry out collection.

Main formalities

Cash collection can be done as follows:

• through the bank servicing the company by drawing up an agreement;
• through a branch of the Central Bank, a trilateral agreement is drawn up between the Central Bank, the firm and the bank serving it;
• through other banks providing a similar service also under a trilateral agreement.

Service tasks and functions

The collection service is designed to perform the following tasks:

• deliver enterprise funds to the bank;
• to transport proceeds from trading places to the company's office for subsequent delivery to a credit institution;
• deliver money and the bank to the cashier of the company for the issuance of earnings to staff;
• transport funds to retail outlets when applying for a loan for a purchase;
• deliver currency from the bank to the exchange office;
• move cash between bank branches;
• accompany and guard bank employees when transporting securities.

The collection of the finances of business entities contributes to the fast and safe transfer of money to the account, provides the cash office of the parent company and its outlets with bills of different denominations and coins. Collection services also include transportation of material values \u200b\u200band documentation.

Cash collection of any bank consists of highly qualified specialists. They perform their duties in a quality manner related to the transportation of various values. In addition to delivering cash, the employees of this service pick up banknotes of the desired denomination and small change.

Rules and accounting

For each collection service, the bank prepares safe cards. Their form 0402303 is adopted by Regulation 318-P. The document records the numbers of empty bags, company data (name, address, phone number), work schedule, check-in time, etc.

Depending on the amount of cash, it is determined how many bags the collectors will need. Each of them has an individual number. The frequency of arrivals is determined by agreement of the heads of the collection service and the organization.

On the eve of departure, collectors receive:

• bags for cash;
• powers of attorney;
• stamp;
• keys;
• safe cards.

Upon arrival at the company, the money receiver shows the cashier:

• passport;
• power of attorney;
• safe card;
• empty bag.

The cashier shows a sample of the seal, hands over a sealed bag with money, a bill of lading and a receipt to it.

The bag contains a cover sheet and a register of transactions. The amounts in the documents and in the bag must match.

The collector checks:

• matching the seal on the bag to the template;
• whether the accompanying documentation is drawn up correctly;
• equality of amounts in securities;
• whether the number on the bag matches the one on the card.

In case of an error in explicit form, only the cashier can correct it. He crosses out the incorrect information and indicates the correct one next to him, assures them.

Receiving a bag of cash, the collector signs the receipt, puts a stamp, date and returns the paper to the cashier.

If a violation is found in the integrity of the bag or seal, the statement is filled in incorrectly, the collector does not accept the bag. If there is time, the collector waits for the flaws to be eliminated or the bag will be accepted upon re-arrival. A record of this is made in the safeguard card.

If the cashier did not hand over the bag to the receiver of funds, in the form 0402303 the tone writes “Refusal”, indicates the reasons and signs.

The delivery of money to the collectors is drawn up with an expense order (RCO) using account 57 “Transfers in transit”.

The table shows possible postings for registration of cash collection operations:

Contents of operation	Dt	CT
An invoice for the services of collectors has been paid	76	51
Cash collection services included	91.2	76
Cash was transferred from the cash desk to collectors	57	50
Received money to the account, received by the bank from collectors	51	57
A shortage of funds prepared for collection was revealed	94	57
The shortage is attributed to the culprit	73	94
The shortfall was cleared by the cashier in cash (withheld from earnings)	50 (70)	73
The surplus credited to the account has been taken into account	57	91.1

The cashier is financially responsible for the values \u200b\u200bentrusted to him. If there is a shortage at the checkout, an audit is carried out.

Organizations and officials are liable under Art. 15.1 of the Administrative Code for non-compliance with the procedure for handling cash and conducting cash transactions. For authorized persons, the fine is 4 thousand rubles. - 5 thousand rubles, for the organization its value is 10 times more.

Stages of the process of giving money to collectors

Revenue collection includes the following steps:

Preparing valuables for shipment	It is carried out by the cashier before the arrival of the collectors. For this, machines are used, seals, stamps, seals, etc. The number of bags is determined by the amount of cash. Each has a serial number and is sealed in the prescribed manner. The cashier counts and packs the money before distribution to the bags. The best option is to use special deposit machines. They have several functions and are used for counting, storing, accepting banknotes. A number of options for these devices are automated, which makes it easier for the person in charge and reduces the likelihood of human error.
Delivery of money to collectors	Together with the bags, collectors receive a cover sheet. The document is made up in three copies: one for the collector and the cashier, the third is put into a bag with money. When transferring values, the presence of the following persons is allowed: chief accountant; head; senior cashier; controller; auditor. The collector checks compliance with the rules for depositing money and, in the absence of comments, takes the bags.
Delivery of cash to the bank and their delivery-acceptance	At this stage, collectors act according to internal rules. They are fully responsible for the safety of money. Arriving at the bank, the collector acts according to the instructions: he performs certain actions and draws up the necessary papers.

Separate algorithms

The procedure for collecting valuables may differ slightly depending on some criteria. In any case, the client must conclude an agreement with the bank for the provision of this service. Its cost depends on the tariff of the credit institution. It is most profitable to use the service of the servicing branch of the bank.

Bank

As soon as the collector took the valuables, the cashier ceases to be financially responsible for them.

Money arrives at the bank according to a certain scheme:

1. By agreement with the client, a schedule for the collection vehicle is developed.
2. The collector fills out a special card and gives it to the bank.
3. An employee of a credit institution receives the attributes necessary for work (documents, stamp, bags, etc.).
4. The cashier, on the eve of the delivery of the proceeds, presents to the collector the papers confirming his right to dispose of them (invoice, receipt, seal).
5. The cashier fills out the safe card.
6. The collector checks the papers, verifies the amounts in them and in the bag, takes the values.

When the bag arrives at the bank, an authorized employee checks:

• the correctness of the accompanying documentation;
• the integrity of the bag and the stamp on it;
• correspondence of numbers on the bag and in the invoice.

If there are no complaints, cash is accepted. Collectors return keys, cards, stamp, power of attorney. This completes the money delivery process. It remains for the bank to transfer the money to the client's account. For individuals, this procedure is carried out in the same way.

Score

The seller of the store must hand over cash in excess of the established cash limit to the collectors. When transferring money, he must capitalize them with an appropriate order and return it by. These actions need to be reflected in.

Before leaving, the collector receives empty containers for money, keys, documents, etc. Arriving at the store, the collector shows the seller a passport, gives the bags, a power of attorney, a safe deposit card.

The cashier checks the papers. If there are no complaints, he fills the bags with banknotes, puts a statement and register there, seals it, transfers it to the bank employee along with accompanying papers (invoice and receipt).

The cashier draws up a maintenance sheet and a register of operations. The total amounts in them must match. He indicates the same amount on the safe deposit card.

The collector checks the papers for errors, the integrity of the stamp, its compliance with the original, and counts the bills. Then he signs and puts the date on the receipt for the receipt of values. Returns it to the seller.

If a bank employee refuses to accept money, then the cashier indicates the reasons, the date, writes the word “refusal” and signs it on the form.

Without checkout

Cash transactions are issued only if there is a cash register. This requirement was established by the Law on the Use of Cash Register No. 54-FZ dated 22.05.03. The document indicates the cases when cash can be accepted even in the absence of a cash register.

In such situations, the entrepreneur must fill out the incoming and outgoing orders and hand over the money to the bank.

Sometimes organizations or individual entrepreneurs ask clients to prepare a payment order, according to which they themselves deposit money into the account on behalf of the payer.

One of the options for crediting cash to the account is to use the Bank Online service. In this case, cash is replaced by non-cash.

The specified methods are exceptions. During the audit, the tax authorities can reveal these facts and fine the company. When making cash payments, you should purchase a cash desk and hand over the proceeds to the bank.

Paperwork and postings

The money is transferred to the collectors by the cashier on the cash invoice. In the line "Issue" he indicates his full name, and in the column "Application" - the primary with numbers and dates. The cashier makes an appropriate entry in the cash book and draws up a cover sheet, invoice and receipt for the bag, a safe deposit card.

The authorized employee prepares the money, puts it in a bag along with the statement, seals it, transfers it to the collector along with the invoice.

Accepting the values, the collector signs and puts a stamp on the receipt. She remains in the organization. This procedure is spelled out in Regulation 318-P.

To reflect the fact that funds have been issued from the cash desk to collectors in the budget, a posting is made:

Dt 201.23.510 Kt 201.34.610.

Money is credited to the current account as follows: Дт 201.11.510 Кт 201.23.610. For the above transactions, an increase in off-balance accounts 17 and 18 for debit and credit, respectively, is made.

Such operations are provided for by Instructions 174n (p. 77, 78) and 154n (p. 365, 367).

Separate units are not entitled to transfer cash to each other bypassing the cash desk of the parent company. It is possible to approve an internal scheme for the movement of money between structural units, but this can lead to conflicts with regulatory authorities.

According to the Instructions of the Central Bank (No. 3210-U), it is allowed to transfer money between divisions with the filling of cash orders. The rules for their compilation are reflected in the resolution of the State Statistics Committee No. 88. In the consumable, on the line "Basis", a business transaction is written, for example, "transfer of cash to a representative of department No. 3 on application No. 15 of 03/25/17". In the parish, the receipt of funds is similarly formalized.

The accounting record for state employees will be as follows:

• Dt 304.04.610 Kt 201.34.610 (subaccount cash desk 1) - funds are issued to the representative of branch 2 from the cash desk of branch 1;
• Dt 201.34.510 (subaccount cash desk 2) CT 304.04.510 - cash arrived at cash desk 2.

So, the money collection service is very convenient for business entities. Its cost is low, and managers can not worry about the safety of money and save time collecting it from various outlets. The main thing in this case is to correctly draw up documents and act according to the rules established by law.

Bank valuables for transportation are packed in special collection bags, sacks or packages.

The collection bag is made from durable fabric. There is a special metal lock on it, which is closed after the investment of values, a label is attached to the lock, which is fixed with a metal seal. The label indicates the name and number of the bank division that carried out the packing of bank valuables. When opening the bag, the twine is cut so as not to damage the seal.

Bags are used to transport significant amounts of valuables. The neck of the bag is tied with twine. A label is attached to it, which is secured with a metal seal.

Disposable numbered bags are made of an opaque material. The bags have a protective flap with an adhesive layer, which is closed with a protective protective tape. After placing the valuables in the bag, the protective tape and the bag are sealed.

When you try to open the package, an inscription appears on the safety valve: “Opened! Stop!" The package has a unique serial number. The inventory for the attached values \u200b\u200bcontains the package number. The label is placed in a special transparent pocket on the package. The volume enclosed in a disposable bag should not exceed 6 kg, a larger volume will interfere with the fixation of the safety valve. Opening of a one-time package of values \u200b\u200bis carried out along the line of the cut; located on the other side of the safety valve.

Bags with bank values \u200b\u200bare formed and sealed by the cashier under the supervision of a supervising employee.

Inventories are drawn up for the bag in triplicate. When preparing several bags with values \u200b\u200bof the same type, it is allowed to draw up one inventory for all bags. In this case, the inventory indicates: the number of bags, bag numbers, seal numbers. The first and third copies of the inventory together with the bag are transferred to the collector.

The second copy of the inventory remains in the unit that formed the bag. On the second copy, the collector signs and stamp the route. Acceptance and delivery of bags with bank values \u200b\u200bare carried out only by the head of the cashier.

The cashier who formed the bag is responsible for the completeness of the investment of bank values \u200b\u200bin it.

Work with the collection service begins when it becomes necessary to send through the collectors amounts that exceed the limit set for a given GSP or, if necessary, to receive a reinforcement of cash.

When transporting bank values, inventories of a certain sample are drawn up for each type:

1) f. 320 - for cash;

2) f. 236 - on values;

3) f. 312 for coins made of precious metals;

4) f. 262 - for bars made of precious metals.

Export of bank valuables from the GSP

When sending valuables with a collector, the cashier must check:

1) service certificate and passport of the collector:

2) the presence of a power of attorney for the export of valuables; her term.

The collector checks the integrity of the bag, verifies the details of the bag with the 1st and 3rd copies of the inventory, signs on the 2nd copy of the inventory and puts the route stamp on it, then returns it to the cashier manager. If the collector finds defects on the bag, he does not accept the bag until these defects are eliminated.

Bags for dispatch with collectors can be formed on the eve of the day of their export. Prepared bags are stored in a safe in the VSP storage.

For all sent VSP values \u200b\u200bare:

1) for cash - cash outflow orders;

2) for valuables - memorial orders. Receiving reinforcements with bank values \u200b\u200bin the GSP

Upon the arrival of the collectors, the identity of the collector is checked using an official ID and passport.

When accepting a bag, the manager of the cashier checks the integrity of the bag or package: there are no tear marks on the twine, the presence of a clear seal imprint on the seal, the correspondence of the seal number to the number indicated in the inventory, the correspondence of the amount indicated on the label and on the inventory.

The manager of the cashier accepts the amount on the basis of the 1st and 3rd copies of the inventory, signs for them together with the collector.

The third copy is returned to the collector, affixing the VSP seal on it.

The opening of the bag is carried out in the absence of the collector, but under the supervision of a supervising employee.

Bank valuables are checked: packaging - according to the inscriptions on the overlays, checking the number of spines, checking the integrity of all packaging, checking the details, individual sheets are counted by sheet, and coins - by circles.

Accepted bank values \u200b\u200bare issued:

1) for cash of the Bank of Russia and foreign countries - cash receipts;

2) for valuables - memorial orders.

Handling the return bag

A return bag is formed in the event that the VSP cannot provide reliable storage of bank values \u200b\u200b(alarm failure, breakage of the lock on the vault door, etc.).

Only values \u200b\u200bare formed into the return bag. In this case, cash is taken out of the GSP in the usual way. The return bag is formed by the cashier under the supervision of a supervising employee. When forming the return bag, draw up an inventory f. 270.

Inventory f. 270 is issued in triplicate. The bag is supplied with a label.

When handing over the bag to the collector, the manager of the cashier must check with the collector:

1) passport, service certificate;

2) power of attorney to receive valuables;

3) route sheet (form 239 in duplicate).

The cashier fills out the route sheet, transfers the inventory to the collector f. 270.

Collector:

1) checks the integrity of the bag;

2) signs on two copies f. 270, stamps the route, returns it to the cashier manager;

3) collects the return bag, 1st and 3rd copies of the inventory, route sheet.

If the return bag is kept under the responsibility of the collector, then the 1st copy of the route sheet is left in the VSP.

The next day, the collector brings a return bag, which the cashier takes in the usual way: inspects for damage, signs on the 3rd copy of the inventory f. 270, puts the VSP stamp on it.

The return bag is opened in the absence of the collector. In the presence of the collector, the return bag is opened if damage is found on it.

In a GSP with one employee, bags with delivered bank values \u200b\u200bmust be opened in the presence of a collector.

In all cases of acceptance of a defective bag, it must be opened in the presence of the collector, based on the results of opening the bag, an arbitrary form statement is drawn up in triplicate. The act specifies: the date of receipt and opening of the bag, its number, the basis for opening the bag, what damage was discovered, by whom, in which room and in whose presence the bank values \u200b\u200bwere recounted, in which packaging were the bank values, the amount indicated in the inventory , and the actual amount of cash or valuables invested. The act is signed by all persons who were present at the reception and recalculation of values. The first copy of the act remains in the recipient GSP, the second copy is transferred to the subdivision of the sender GSP bank, the third is handed over to the collector.

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 an appropriate license. In this article, we will consider what collection is, as well as the procedure for providing and the cost of such a service.

What is cash collection for?

The main purposes of cash collection include the following:

1. Compliance with the rules for depositing funds to the bank, in accordance with the Regulation of the Bank of the Russian Federation "On the procedure for conducting cash transactions in the territory of the Russian Federation". This requirement is due to the fact that almost every company has approved a certain cash limit, that is, the amount of money that can be kept in the cash desk. All funds in excess of this amount must be deposited to a bank account.
2. Preservation of material assets of the company and ensuring its safety. Each company independently ensures the safety of the money they earned on their own. To do this, they introduce guards, watchmen into their staff, and also provide security measures such as alarms and video surveillance. However, keeping large amounts of funds in a bank account is the safest way to save funds, which also allows companies to make non-cash payments.

Ways of depositing funds to the bank

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

1. Independently to the bank's cash desk (the organization itself deposits the cash). In this case, the company is required to provide transportation for the employees responsible for the delivery of cash, as well as to take additional security measures.
2. Through the federal postal service. Money is invested in special safes (terminals), which act as cash registers, and the account to which they need to 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 a bank, in which the company has an account or a separate organization licensed for the services of a collector.

Important! Legislation restricts the list of persons who can deposit cash from a company to a bank. However, for the organization it would be more expedient to appoint a cashier as such a person, who is the employee who bears financial responsibility for the safety of money.

What services do cash collection services provide?

Regardless of who exactly will carry out collection services (bank service or a third-party organization), with its help the following actions can be performed:

• delivery of the company's cash proceeds to the bank;
• transportation of proceeds from the outlets of the company to the main office for the purpose of subsequent delivery to the bank;
• transportation of funds to the place of purchase of material assets;
• collection of funds from structural divisions of the company and their transportation to the bank;
• escorting in order to ensure the safety of company representatives transporting funds or securities to the place of storage;
• delivery of funds from the bank to the office or a separate division of the company for the purpose of their use (for salaries, for cash settlements with counterparties);
• delivery by order of the bargaining chip companies.

The cost of collection services

The cost of cash collection services can vary significantly depending on certain conditions, which include:

What determines the cost of services	More details
The amount of money that collectors will have to transport	Usually payment is calculated as a certain percentage of the amount to be collected (0.1-2%). The larger the amount to be transported, the lower the percentage will be paid by the company.
The remoteness of the point of the company from which the collectors take the funds to the bank to which the funds are to be deposited	The longer the route from the point to the bank, the higher the payment will be
Cash collection frequency	If the company requires only one-time services of collectors, then they are more expensive. When concluding a contract for permanent service, the cost will be much lower (for example, an agreement is concluded for the daily collection of funds and their delivery to the bank).
Precautionary measures	The cost of collection services will also depend on what security measures the client wants to receive. Standard conditions will be cheaper, and if the client wants to strengthen security measures, the price will already be higher.
Type of services provided	For example, will the collection organization provide only support for the company's employees, or will fully carry out collection services.
From the region where the company is located and the collection service	Depending on the region of the place of collection, the cost of services also depends

Filling out turnout cards

When carrying out cash collection, a monthly registration of safe cards (0402303) takes place, the content of which must comply with the requirements of the Regulation of the Bank of Russia. The following information is noted on the cards:

• numbers of collectors bags in which money is transported (for each point from which funds are taken, several bags are fixed, one of which is taken by collectors, and the second remains in the company);
• the name and address of the company from which the funds are collected;
• phone for contacts;
• opening hours (indicates the working hours on weekdays and weekends, as well as lunch breaks);
• the time at which collectors collect funds (See also article ⇒).

The procedure for depositing cash through collectors

When transferring funds to the collection service, the cashier should prepare the required day, put them in a special bag, and also fill out the following documents:

• cover sheet;
• invoice to the bag;
• a receipt for the bag.

The employee of the company must put 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, which already contains the money, is handed over to the collector and the attendant card is filled in. When accepting the amount, the collector will have to sign the receipt and also put a stamp on it. The receipt is then handed over to the company representative.

The next step is for a bank employee. Having received the funds, the bank teller verifies it with the amount indicated in the announcement for the contribution.If the amounts are the same, then all documents are signed and a receipt for depositing funds is issued.

Important! If the amounts indicated in the document and provided in cash do not coincide, then the announcement for a cash contribution is made out again. And the wrong document must be crossed out, and the actual amount and signature must be indicated on the back.

If a bank employee finds a dubious bill, the cashier will have to send it for examination. In doing so, he draws up the following documents:

• statement of opening the bag and counting cash;
• 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 there may be a failure in the schedule of the collection transport. 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 an employee of the cash collection service is found that the integrity of the bag or the seal is violated, he will refuse to accept cash.

If the collector notices inaccuracies or errors in the accompanying sheet, then the cashier will need to draw up a new sheet, if it does not take a lot of time and does not disrupt the collectors' work schedule. If the collectors have to make a second check-in, then the corresponding mark must be put on the attendance card. If the bag with money has not been 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 the responsible person of the company (for example, the cashier). If on any day cash is not handed over to the bank (for example, on the day of salary payment), then the collection service must be warned in advance by phone.

Operations for the delivery and collection of money and other valuables are carried out by teams of collectors. The quantitative composition of the collector brigade is determined depending on the amount of work and the complexity of performing these operations. One of the brigade members is appointed as the brigade leader. When collecting valuables, another collector is appointed by the collector-collector. If collection operations are carried out by two employees, the duties of the senior team are performed by the driver-collector. Before leaving on the route, the senior collector's brigade receives empty bags, the collector-collector - a power of attorney to receive valuables, a seal and return cards. For the delivery of valuables, the head of the brigade receives a power of attorney for receiving and delivering valuables or a power of attorney for receiving valuables and a safe deposit card. Issuance and acceptance of powers of attorney, attendance cards, stamps, bags is carried out by the head of the collection unit (duty collector) against signature in the register of issuance and acceptance of attendance cards, seals, keys and powers of attorney. When delivering and collecting cash and other valuables from branches, internal structural divisions of a credit institution, attendance cards are not issued.

Izhkombank reinforcements with cash and other valuables of branches, as well as one branch of a credit institution of another branch of this credit institution, is made on the basis of a letter signed by the head of the branch, chief accountant and manager of the cashier, certified by the seal of the branch. In the credit organization - the sender for the required amount of reinforcement, an expense slip is issued. The issuance of cash and other valuables to collectors, a cashier of an internal structural unit is made by a cashier or a specially assigned cashier.

Upon receipt of money and valuables, collectors show identity documents and a power of attorney. Acceptance of money and valuables by collectors, a cashier of an internal structural unit is carried out in batches with checking the correctness and integrity of the package, the presence of the necessary details on the upper linings, the integrity of the seals and the clarity of the imprints of seals or cliches; according to the inscriptions on the labels to the bags with the coin, checking the correctness and integrity of the packaging and the seal. Separate inventories are drawn up for cash and valuables sent through collectors, which are signed by the head of the cash desk of the credit institution, and his signature is sealed.

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

Acceptance of money and other valuables delivered by collectors is carried out by the head of the cashier of the credit institution - the recipient, by the cashier of the internal structural unit according to the inscriptions on the top linings of the packs with checking the number of roots in them, the integrity of the packaging and seals (cliche impressions) and the availability of the necessary details, according to the inscriptions on labels to bags with a coin, checking the correctness and integrity of the packaging and seals.

Receipt of cash and valuables issued in the credit institution - the sender to the collectors packed in bags, is carried out by the head of the cashier of the credit institution - the recipient, the cashier of the internal structural unit according to the inscriptions on the labels to the bags with checking the integrity of the bags, the presence of whole and clear imprints of seals, the compliance of the number bags to the number indicated in the inventory. Upon presentation of a damaged bag by the collectors, the head of the cashier, the cashier of the internal structural unit accept cash and values \u200b\u200bby sheet (piece) count. For crediting the received money to the cash desk at the receiving bank, the internal structural unit issues a credit slip.

When servicing organizations in the collection department, a list of organizations, enterprises, institutions serviced by the collection department is maintained to work with clients. Organizations submit samples of seal impressions to the collection department, which will be used to seal bags. The seal imprint contains the number and abbreviated name of the organization or its trademark. Samples of seals impressions are certified by the head of the collection department.

One copy of the certified sample of the seal is handed over to the organization for presentation to collectors when they receive bags with valuables, the second copy is sent to the cash department of Izhkombank to exercise control when accepting money from collectors. For each organization for the collection of cash, a safe deposit card is issued monthly with the assignment of the number indicated in the list. The head of the collection department draws up routes and schedules for the arrival of collectors in the organization. Check-in time and frequency of service are set by the credit institution in agreement with the client.

The cashier of the organization writes out a cover sheet for each bag with cash handed over to the collectors. The first copy of the cover sheet is put in the bag; the second copy - a bill of lading to the bag - is given to the collector when he receives the bag; the third copy - a copy of the cover sheet - remains with the client.

Cash and other valuables delivered to the credit institution during the operating day are handed over to the cashier. A credit slip is drawn up for the amount of money or valuables delivered.

Bags with collected cash (valuables), cassettes with cash withdrawn from ATMs, electronic cashiers, automatic safes, as well as bags and cassettes with cash intended for reinforcing branches and internal structural divisions of a credit institution, loading ATMs, electronic cashiers can stored in the collection department.

Bags with cash and other valuables are put by the collectors in the safe together with accompanying documents, a seal and a power of attorney. The safe is closed by the senior of the collector's brigade and the collector-collector for keys and handed over under protection in the manner prescribed by the security agreement or by the administrative document of the credit institution (collection unit), against signature in the control log of acceptance under protection and delivery from under protection of the storehouse This journal is kept by the senior collector brigade.

Valuable bags delivered by different collector teams are kept in separate safes.