The procedure for the collection of funds. Defective seals or bags. What is collection

Operations for the delivery and collection of money and other valuables are carried out by teams of collectors. The quantitative composition of the brigade of collectors is determined depending on the amount of work and the complexity of performing these operations. One of the members of the brigade is appointed as the head of the brigade. When collecting valuables, another collector is appointed as a 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 for the route, the senior brigade of collectors receives empty bags, the collector-collector receives a power of attorney to receive valuables, a seal and security cards. To deliver valuables, the senior brigade receives a power of attorney to receive and deliver valuables or a power of attorney to receive valuables and a security card. The issuance and acceptance of powers of attorney, security cards, seals, bags are carried out by the head of the collection unit (collector on duty) against receipt in the register of issuance and acceptance of security cards, seals, keys and powers of attorney. If the delivery and collection of money and other valuables from branches, operating cash desks outside the cash desks are carried out according to the inventory, security cards are not issued.

In the collection department for working with clients, a list of organizations, enterprises, institutions serviced by collectors is maintained credit institution.

Organizations submit samples of seal impressions to the collection unit, which will be used to seal bags. The seal imprint contains the number and abbreviated name of the organization or its brand name. All samples of seal impressions are certified by the seal of the head of the cash collection unit by applying the seal of the credit institution to the twine below the customer's seal.

One copy of the certified sample of the seal is handed over to the organization for presentation to the collectors when they receive bags with valuables, the second copy - to the cash department of the credit institution to exercise control when accepting money from the collectors.

For each organization for the collection of ruble cash monthly, a security card is issued with the assignment of the number indicated in the list. For collection of cash foreign currency and payment documents in foreign currency, a security card with the inscription "Currency" is used. The column “Amount of money (values) invested in the bag” indicates the total amount of the ruble equivalent of the foreign currency in cash invested in the bag, determined at the exchange rate of the Bank of Russia on the date the bag was formed.

The number of bags issued to the organization is determined by the amount of collected proceeds. Each bag is marked with a serial number.

Bags used for the collection of foreign currency and payment documents in foreign currency have the inscription "Currency" or other distinctive signs and symbols.

The head of the cash collection unit draws up routes and schedules for the arrivals of collectors in the organization. Check-in time and frequency of service are set by the credit institution in agreement with the client.

The head of the cash collection department fills out a certificate of the bags and security cards issued to the collectors and submits it to the cash department of the credit institution.

The cashier of the organization for each bag with ruble cash handed over to the collectors writes out a forwarding statement.

For a bag with foreign currency and payment documents in foreign currency, a forwarding statement is drawn up.

The first copy of the bill of lading is included in the bag; the second copy - the waybill to the bag - is transferred to the collector upon receipt of the bag; the third copy - a copy of the bill of lading - remains with the client.

The cash bag is sealed by the cashier of the organization in such a way as to prevent its opening.

Before receiving the valuables, the collector-collector presents to the cashier of the organization an official certificate, a power of attorney to receive valuables, a security card and an empty bag. The cashier of the organization presents a sample of seal impressions, a bag with valuables and two copies of the accompanying sheet.

The collector-collector accepts the bag with valuables, checking the integrity of the packaging, the presence of whole and clear seal impressions, their compliance with the existing sample, checks the correctness of filling out the forwarding sheet and passes the empty bag and security card to the cashier of the organization for filling. Then the collector checks the compliance of the amount indicated in the security card by the cashier, the amounts in the invoice and a copy of the forwarding statement, the amounts in figures and words, the number of the bag indicated in the security card and accompanying documents, the number of the accepted bag, after which he signs and stamps on the copy of the forwarding sheet and date of receipt of the bag.

Corrections when filling out the turnout card are not allowed. An incorrectly made entry is crossed out, a new entry is made in the free field of the security card, certified by the signature of the cashier of the organization.

The collector is not allowed to make entries in the security card.

In the event of a violation of the integrity of the bag or incorrect execution of the accompanying documents, the acceptance of valuables is terminated. In the presence of a collector, only those errors and defects are eliminated, the correction of which does not violate the work schedule of the team of collectors.

In other cases, the acceptance of valuables in the organization is carried out by repeated arrival at a time convenient for the brigade of collectors, about which a corresponding entry is made in the security card.

In case of refusal to hand over cash, the cashier of the organization makes an entry in the “Refusal” security card and certifies it with his signature.

In a special car, the senior brigade of collectors receives a bag with valuables from the collector-collector, returns him an invoice, a security card and issues an empty bag to the next serviced organization.

A bag with valuables is put into a safe, a metal box or, in their absence, into a bag for the entire time of work on the route and is stored under the responsibility of the senior brigade of collectors.

At the end of the check-in, the collectors hand over the bags with cash to the cash department of the credit institution.

After handing over the bags, the senior brigade of collectors transfers to the head of the collection unit (collector on duty) the second copy of the register of accepted bags with cash and empty bags.

Collection of cash and other valuables from branches, operating cash desks outside the cash center of the credit institution is carried out on the basis of the accompanying statements in the above order or according to the inventory.

The inventory is compiled by the head of the cash desk of the branch, the cash worker of the operating cash desk outside the cash desk. The first copy of the inventory is put into a bag with valuables. When encashing an operating cash desk outside the cash desk, a summary certificate of cash turnover is enclosed in the bag along with the inventory. The second copy of the inventory remains in the branch, operating cash desk outside the cash register, the third copy of the inventory is transferred to collectors.

Registration of an inventory, acceptance of cash and other valuables by collectors in a branch, operating cash desk outside the cash center. The issuance of money or valuables to collectors in the branch is carried out against the receipt of the senior brigade of collectors in the debit order.

Bags with cash and other valuables delivered to the credit institution during the operating day are handed over to the head of the cash desk. A receipt order is issued for the amount of money or valuables delivered.

Order - A written order, order or document for the issuance, receipt, implementation of any actions.

Inventory - A list of property, things, compiled for their accounting.

Collector - an official, an employee authorized to collect cash receipts at the cash desks of various organizations and transport them to the bank, as well as deliver money from banks to the cash desks of enterprises, organizations, institutions.

Invoice - 1) commodity - a document in accordance with which the transfer of goods, material assets from one hand to another takes place. The invoice indicates the type of goods, their quantity, price, total cost. The invoice is affixed with the signatures of the sending and receiving parties and represents the document accounting; 2) transport - the main transportation document that regulates the relationship between the sender, carrier and recipient of the goods. The waybill contains information about the name of the cargo, the number of places, points of departure and destination, the sender and recipient, the date of acceptance for transportation.

Questions:

1. The quantitative composition of the brigade of collectors is determined by:

a) At the discretion of the management of the organization

b) the composition is not changed

c) determined by the volume and complexity of the work

d) at the discretion of the inspectors themselves

2. Who draws up the routes of arrivals of collectors

a) Head of the collection department

b) Collectors themselves

c) Organization cashier

d) A clear route is not established

3. Make entries in the security card for collectors

a) Allowed

b) Is mandatory

c) not allowed

d) it is allowed, by order of the head of the collector unit

1. What is collection?

2. What is the collection procedure?

3. Who is involved in collection?

1. Bank of Russia Instruction No. 105-I of August 25, 2003 (as amended on September 28, 2012) "On the Procedure for Inspections of Credit Institutions (Their Branches) by Authorized Representatives of the Central Bank Russian Federation"(Registered in the Ministry of Justice of Russia on September 26, 2003 N 5118)

2. Determination of the Kemerovo Regional Court dated February 29, 2012 in case No. 33-1516 In satisfaction of claims for the recovery of the amount of damage caused by the fact of refusal to collect Money, denied lawfully, since the plaintiff did not provide evidence confirming the violation by the defendant job description cashier.

3. "Comment to federal law dated December 2, 1990 N 395-1 "On banks and banking activities" (item-by-article) (Shapovalov M.A., Borodina N.M., Mironov V.Yu., Rybakova S.V.) (Prepared for the ConsultantPlus system , 2011)

4. Bank of Russia Instruction No. 108-I dated December 1, 2003 (as amended on September 28, 2012) "On the Organization of Inspection Activities of the Central Bank of the Russian Federation (Bank of Russia)" (together with the "Procedure for Approving Proposals for Conducting Interregional Inspections, Inspections of Structural Subdivisions of Credit Institutions and Inspections of Sberbank of Russia", "Procedure for Resolving Disagreements When Planning Inspections of Credit Institutions (Their Branches)", "Procedure for Amending the Consolidated Plan for Comprehensive and Thematic Inspections of Credit Institutions (Their Branches)")

5. "Regulations on the procedure for conducting cash transactions and the rules for storing, transporting and collecting banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation" (approved by the Bank of Russia on April 24, 2008 N 318-P) (as amended on February 7, 2012) (Registered with the Ministry of Justice of Russia on May 26, 2008 N 11751)

6. "Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation" (approved by the Bank of Russia on October 12, 2011 N 373-P)

7. "Civil Code of the Russian Federation (Part Two)" dated 01/26/1996 N 14-FZ (as amended on 06/14/2012)

8. Decree of the Government of the Russian Federation of April 22, 1997 N 460 (as amended on November 23, 2012) "On measures to ensure legal entities with special statutory tasks of combat small arms"

9. "Tax Code of the Russian Federation (Part Two)" dated August 5, 2000 N 117-FZ (as amended on December 30, 2012, as amended on December 25, 2012) (as amended and supplemented, effective from 01.01. 2013)

The procedure for the delivery of cash to organizations - clients of the bank in the Procedure for the export of excess cash and other bank valuables
In the collection department for working with clients, a list of organizations, enterprises, institutions serviced by this department is maintained. Organizations submit samples of seal impressions to the collection unit, which will be used to seal bags. The seal imprint contains the number and abbreviated name of the organization or its brand name. Samples of impressions of seals are certified by the head of the collection unit. One copy of the certified sample of the seal is handed over to the organization for presentation to the collectors when they receive bags with valuables, the second copy - to the cash department of the credit institution to exercise control when accepting money from the collectors.
For each organization for the collection of cash, a security card is issued monthly with the assignment of the number indicated in the list.
Organizations can accept cash packed in cash collection bags, special bags, cases, other means for packing money, ensuring their safety during delivery. The credit institution maintains a list of organizations that hand over cash in bags.
The number of bags issued to the organization is determined by the amount of collected proceeds. Each bag is marked with a serial number.
The head of the cash collection department draws up routes and schedules of arrivals of collectors in the organization and fills out a certificate of the bags and security cards given to collectors and transfers it to the cash department of the credit organization. Check-in time and frequency of service are set by the credit institution in agreement with the client.
The cashier of the organization for each bag of cash handed over to collectors writes out a forwarding statement in three copies:
the first copy is put into the bag; \
the second copy (invoice to the bag) - is handed over to the collector upon receipt of the bag;
the third copy (copy of the transmittal sheet) - remains with the client.
The cash bag is sealed by the cashier of the organization in such a way as to prevent its opening.
Before receiving the valuables, the collector-collector presents to the cashier of the organization:
identity document;
power of attorney to receive valuables;
turnout card;
empty bag.
The cashier of the organization presents a sample of seal impressions, a bag with valuables and two copies of the accompanying sheet.
The collector-collector accepts the bag with valuables, checking the integrity of the packaging, the presence of whole and clear seal impressions, their compliance with the existing sample, checks the correctness of filling out the forwarding sheet and passes the empty bag and security card to the cashier of the organization for filling. Then the collector checks the compliance of the amount indicated in the security card by the cashier, the amounts in the invoice and a copy of the forwarding statement, the amounts in figures and words, the number of the bag indicated in the security card and accompanying documents, the number of the accepted bag, after which he signs on the copy of the forwarding statement, puts a seal and the date of receipt of the bag.
Corrections when filling out the turnout card are not allowed. An incorrectly made entry is crossed out, a new entry is made in the free field of the security card, certified by the signature of the cashier of the organization.
The collector is not allowed to make entries in the security card.
In the event of a violation of the integrity of the bag or incorrect execution of the accompanying documents, the acceptance of valuables is terminated. In the presence of a collector, only those errors and defects are eliminated, the correction of which does not violate the work schedule of the team of collectors.
In other cases, the acceptance of valuables in the organization is carried out by repeated arrival at a time convenient for the brigade of collectors, about which a corresponding entry is made in the security card.
In case of refusal to hand over cash, the cashier of the organization makes an entry in the “Refusal” security card and certifies it with his signature.
collection of cash and other valuables from branches, internal structural divisions of the credit institution is carried out according to the inventory.
The inventory is compiled by the head of the cash desk of the branch (cash worker of the internal structural unit). The second copy of the inventory remains in the branch, internal structural unit, the first and third copies of the inventory are transferred to the collection unit.
Cash and other valuables delivered to the credit institution during the operating day shall be handed over to the head of the cash desk. A receipt order is issued for the amount of delivered cash or valuables.
Operations for the delivery and collection of money and other valuables are carried out by teams of collectors in quantity, depending on the amount of work and the complexity of performing these operations. Before leaving for the route, the senior brigade of collectors receives empty bags, the collector-collector receives a power of attorney to receive valuables, a seal and security cards. To deliver valuables, the senior brigade receives a power of attorney to receive and deliver valuables or a power of attorney to receive valuables and a security card.
Reinforcement by credit institutions with cash and other valuables of branches, as well as by one branch of a credit institution of another branch of this credit institution, is carried out on the basis of a letter signed by the head of the branch, chief accountant and head of the cash desk, stamped with the seal of the branch. An internal structural subdivision of a credit institution is supported on the basis of an application from a cashier of this internal structural subdivision.
Acceptance of cash and valuables by collectors, a cashier of an internal structural unit is carried out in packs with checking the correctness and integrity of the packaging, the presence of the necessary details on the top overlays, the integrity of the seals and the clarity of the impressions of the seals or clichés; according to the inscriptions on the labels for bags with coins, checking the correctness and integrity of the packaging and seals.
Packs and bags with coins found at the time of acceptance and having packaging defects are not subject to acceptance.
For cash and valuables sent through collectors, separate inventories are drawn up, signed by the head of the cash desk and sealed by the credit institution. The descriptions state:
for cash - the number of the bag, the denomination of banknotes (coins), the amount for each denomination and the total amount of money;
on valuables - the number of the bag, type, name of the valuables, their nominal or conditional assessment, the total amount of the investment.
Descriptions are made in triplicate:
the first copy of the inventory is sent to the recipient credit institution (internal structural unit);
the second copy remains in the sending credit institution;
the third copy after the task is completed by the collectors is transferred to the collection unit.
After checking, the collectors, under the control of the head of the cash desk of the credit institution - the sender, pack cash and other valuables into bags, which are sealed by the head of the cash desk. On the label to the bag are affixed:
investment amount;
date of;
signature;
name stamp of the head of the cash desk of the sending credit organization.
Cash and valuables are invested in separate bags.
Collectors accept bags according to the inscriptions on the labels; check their integrity, the presence of whole and clear prints of seals.
Acceptance of cash and other valuables delivered by collectors is carried out by the head of the cash desk of the recipient credit institution, according to the inscriptions on the top lining of the packs with checking the number of spines in them, the integrity of the package and seals (cliche prints) and the availability of the necessary details, according to the inscriptions on the labels for the bags with a coin with checking the correctness and integrity of the packaging and seals.
Bundles and bags with coins delivered by collectors in damaged packaging are accepted by sheet counting and counting by circles in the presence of collectors. An act in three copies is drawn up on the results of the recalculation.
The act is signed by all persons present at the reception and recalculation of funds and valuables. The act indicates: the date of acceptance, by whom and in whose presence the recalculation was made, what damage was found, in what package the money or valuables were, the amount according to the inventory and the actual amount of money or valuables invested.
The first copy of the act is placed in the cash documents of the receiving credit institution (internal structural unit), the second is transferred to the credit institution - the sender, the third - to the collection unit.
Acceptance of cash and valuables issued at the sending credit institution to collectors packed in bags is carried out by the head of the cash desk of the recipient credit institution according to the inscriptions on the labels for the bags with checking the integrity of the bags, the presence of intact and clear seal impressions, the correspondence of the bag number to the number indicated in the description.
The head of the cash desk of the recipient credit institution and the senior brigade of collectors sign for the acceptance of bags with cash (values), cash and valuables on the first and third copies of the inventory. The first copy of the inventory is sent to the cash documents of the recipient credit institution, the internal structural unit, the third copy of the inventory is transferred to the collection unit.
To credit the accepted funds to the cashier at the recipient credit institution, a credit order is issued.
Acceptance of cash from organizations, bags with cash and other valuables from organizations and collectors after the end of the operating day of a credit institution is carried out by evening cash desks.
The cash worker of the evening cash desk is issued a seal with the inscription "Evening cash desk", an imprint of which is affixed to the receipt cash documents accepted by him.
Bags used by credit institutions and organizations for the collection and delivery of cash foreign currency bear the inscription “Currency”.
Control questions
How is cash handed over to collectors?
What documents must the collector present upon receipt of the collection bag?
What documents does the collector present to the cashier of the organization before receiving the valuables?
What should the collector check upon receipt of the collection bag?
What is the procedure for delivering values ​​to the organization?
What are the actions to be taken if packaging defects are detected at the time of acceptance of bank valuables?
What is the procedure for sending bank valuables through collectors?
K. How is the acceptance of bank values ​​by credit institutions
spntsii after the end of the trading day?
"). What data is provided when sealing a cash bag?

In accordance with paragraph 5 of part 1 of 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 concept of "collection" is not disclosed in the Law itself. 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 storing, transporting and collecting banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation, approved by the Central Bank of the Russian Federation dated April 24, 2008 No. 318-P , according to which cash collection is understood as their collection from customers (including those deposited by customers 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, accounts on deposits (deposits) of customers opened in this or any other credit institution.

The same paragraph of the Regulation of the Central Bank of the Russian Federation of 04.24.2008 No. 318-P discloses the term "transportation of cash" as the transportation by a credit institution of cash accepted by it in another credit institution, VSP or an institution of the Bank of Russia and their delivery to a credit institution, VSP, institution Bank of Russia or transfer to the client, as well as cash withdrawn from software and hardware and subject to investment in software and hardware.

Due to the significant similarity in the subject composition of money collection operations and their transportation, in practice the question arose of distinguishing between entities entitled to carry out collection of money and entities entitled to transport money. 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 that are part of the Bank of Russia system, whose charter grants them such a right. The transportation of cash can be carried out by credit organizations, VSP, organizations included in the system of the Bank of Russia, whose charter grants them such a right, as well as organizations providing services for the transportation of valuable goods.

As can be seen from paragraph 5 of part 1 of Art. 5 of the Banking Law, collection as a banking operation means the corresponding actions not only with cash, but also with bills of exchange, payment and settlement documents. Therefore, the banking operation is not the collection of other valuables. At the same time, the collection of other valuables is not indicated in the list of transactions allowed for 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 distinguish between collection as an activity for the transport of valuables, from the usual activity for the transport of goods, regulated by Ch. 40 GK. The transportation of goods can be qualified as a kind of production activity, the implementation of which is prohibited to banks.

The second problem is connected with the absence 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, cash collection should be understood as the transportation of only those material assets that are listed in paragraph 5 of part 1 of 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 customers is prohibited for credit institutions.

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

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

The latter approach of the Association of Russian Banks seems to be more reasonable. However, for its application, 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 of funds, bills of exchange, payment and settlement documents by banks will be qualified as a banking operation, and the contract for the transportation of other valuable papers(for example, shares, bonds, bills of lading, etc.) or precious metals - as another transaction not prohibited for credit institutions. The 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 by Sec. 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 are carried out by collector employees. Transportation of cash can be carried out by one or more cashiers, accompanied by persons who ensure the safety of these employees and the safety of the transported cash.

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

In order to receive cash, cash collection officers present identification documents and powers of attorney for the transportation and (or) collection of cash at the credit institution, VSP, the client.

For cash intended for transportation, in a credit institution or VSP sending cash, the head of the cash desk or the VSP cashier employee in an arbitrary form draws up an inventory of the transported cash in three copies. The first and third copies of the inventory are transferred to collector workers. The second copy of the inventory with the signature of the collector or cashier in cash receipt remains with the credit institution or VSP that sent the cash.

The issuance of cash to collector or cashier employees for transportation is carried out according to debit cash orders in the form 0402009, the receipt of cash delivered by the specified employees is carried out according to incoming cash orders in the form 0402008.

Collector or cash desk employees accept bundles of banknotes for their transportation according to the inscriptions on the top overlays of banknote bundles with checking the number of spines, the correctness and integrity of the packaging of bundles of banknotes and seals, cliché prints, the presence of the necessary details on the upper overlays of banknote bundles, seals, cliché prints, bags with coin - according to the inscriptions on the labels for bags with coins with checking the correctness and integrity of the bags with coins and seals, the presence of the necessary details on the seals and labels for bags with coins. Separate roots, banknotes and coins of the Bank of Russia are accepted by sheet, by piece counting.

Accepted cash is packed into a bag under the control of the head of the cash desk, cash worker of the VSP.

Cash intended for transportation can be issued to collector or cashier employees packed in bags sealed by the head of the cashier's office or the cashier's worker of the VSP.

In a credit institution or VSP that receives cash, the acceptance of cash, bags of cash is carried out by the head of the cash desk or the cashier of the VSP in a similar manner.

At the end of the acceptance of bags with cash from collectors, the head of the cash desk or the cashier's worker of the VSP and one of the collectors' employees sign the first and third copies of the inventory for the transported cash. When accepting bags of cash from a cashier, the specified employee and the head of the cashier or the cashier of the VSP affix signatures on the first copy of the inventory for the transported cash. The first copy of the inventory is sent to the cash documents of the credit institution or VSP that received the cash, the third copy of the inventory is transferred to the collection workers.

Cash transported from a credit institution or VSP can be handed over to a credit institution or VSP through an automatic safe, for which they are packed in a bag. The bag contains data that allows you to identify the belonging of the bag to a credit institution or VSP.

For the collection of cash for each organization in the credit institution, security cards are issued on a monthly basis in the form 0402303. The collection manager draws up cash collection routes and schedules (time and frequency) of arrivals of cash collection workers in the organization.

The cashier's worker of the organization presents a sample of the seal to the collector's worker, transfers 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 of cash in an organization, the cashier's employee, in the presence of the organization's cashier, checks the integrity of the bag and the seal, the conformity of the seal to the existing sample, the correctness of filling out the waybill to the bag and the receipt. Also, the cash collector signs a receipt for the bag, puts down a stamp, the date of receipt of the bag and returns the receipt to the bag to the cashier of the organization.

At the end of the collection route, cash collection workers hand over bags of cash to a credit institution or VSP. Acceptance of bags with cash from 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 04.24.2008 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) collection of cash, including using automatic safes. During collection using automatic safes, the client packs the cash to be collected in special bags in such a way as to prevent the opening of the bag, and independently places them in an automatic safe located in the VSP of the credit institution. Authorized employees of the credit institution recalculate the received cash without the direct participation of the client's representative, crediting the received amount to the client's bank account no later than the next business day after the client puts the bag in the automatic safe.

For each bag, the client writes out a shipping list in triplicate. The first and second copies of the bill of lading are put into the bag, the third copy remains with the client.

When putting a bag into an automatic safe, the client identifies himself by reading the bar code printed on the bag and entering a PIN code or using a magnetic card. After inserting the bag, the client receives a printout from the printer of the automatic safe, confirming the fact of inserting the bag.

For the cash surplus/shortage discovered during the recalculation, as well as non-payment and doubtful banknotes, authorized employees of the credit institution draw up an act on the front side of the transmittal sheet and the waybill to the bag. At the request of the client, the act and the opened bag are presented to him for review.

In the event of a surplus/shortage, cash is subject to re-counting in full, invested in the bag.

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

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

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

The collector presents the passport to the cashier or the commission of authorized persons, and the members of the commission present the client's administrative document on their inclusion in the commission and documents proving their identity. After checking by the parties of the authenticity of the documents presented to each other, the client's cashier hands over to the collector employee a control stamp from the money check. The collector checks the compliance of the control stamp number with the number of the cash receipt, as well as the compliance of the data of the cashier's identity document with the data indicated in the cash receipt. After that, the bag with the money check is handed over to the cashier of the client.

If the collector reveals discrepancies in the documents presented to him, the operation for the delivery of cash 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 compliance of the number of the seal on the seal with the number indicated on the label to the bag, as well as the compliance of the amount of cash indicated on the label to the bag and in the cash receipt. The bag is opened by cutting one turn of the twine, the correctness and integrity of the packaging of bundles of banknotes is checked, the correct design of the overlays, full and incomplete bundles of banknotes are accepted by the number of roots in them, individual roots and banknotes - by sheet counting. The coin is accepted according to the inscriptions on the labels attached to the bags. After that, the cashier checks the amount of money received with the amount indicated in the cash receipt, if they match, signs on the cash receipt with the time of receipt of cash.

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

• c) delivery of coins/banknotes (small change) to the cash desk of the organization in exchange for banknotes of a larger denomination. The purpose of this service is to deliver coins of the Bank of Russia in exchange for banknotes of the Bank of Russia, as well as banknotes of the Bank of Russia of one denomination in exchange for banknotes of the Bank of Russia of another (usually larger) denomination based on a preliminary written request from the client. The client must form bags with banknotes of the Bank of Russia for the amount to be exchanged by the time specified in the application. When preparing banknotes, the client's cashier must sort them by type and denomination. At the same time, 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 head office of the client; between structural subdivisions (including branches) of the client;
• e) acceptance and crediting of cash collected by a credit institution or a collection service of a third-party credit institution. This service, in contrast to the collection service, implies that the client himself brings the cash to be handed over to the credit institution or its VSP, while during the collection the cash collection service of the credit institution itself goes to the client to receive funds. Cash delivery by the client to the cash desk of a credit institution is carried out packed in bags / bags / disposable plastic bags with a protective valve that prevents their opening. The credit organization 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 them from opening, but also on the basis of an announcement for a cash contribution in the form 0402001, in which the name of the credit institution or VSP, to the cash desk of which funds are deposited, and in the "Name of the beneficiary bank" field, the name of the credit institution and the details (number, name) of the VSP of another credit institution in which the client's bank account is opened are indicated;
  • - after receipt and recounting, the funds are transferred to the client's account opened with another credit institution no later than the next business day after the receipt of cash during the operating hours of the credit institution, and in case of acceptance of cash after the end of the operating hours - no later than the second business day ;
• g) transportation of the client's documents simultaneously with the collection of cash. This service is comprehensive: in addition to the collection itself, the credit institution collects from the objects (offices, branches and other divisions) the client's documents, packed in disposable plastic bags with a protective valve, for their subsequent transfer to the client. At the same time, collection agents accept packages with documents from the client at the facility only if they simultaneously provide the client with cash collection services after receiving the bag with valuables. Arrivals of collectors at the object (objects) of the client 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 (when buying them) and back (when presented for payment).

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

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

Upon return delivery, collectors accept cash at an institution of the Bank of Russia on the basis of a cash check issued by a credit institution that is a service recipient against the signature of the collector on the back of the money check.

The brigade of cash collectors delivers the cash delivered from the institution of the Bank of Russia 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 banknotes of the Bank of Russia from one credit institution to another credit institution. This service is similar to that described in the previous paragraph, with the only difference being that the start and end point of the cash flow is not the Bank of Russia, but the credit institution - the correspondent of the credit institution - the service recipient. In other words, the collecting bank accepts banknotes of the Bank of Russia from a credit institution that is a service recipient, delivers them and returns them to a correspondent credit institution and (or) accepts Bank of Russia banknotes at a correspondent credit institution, delivers them and returns them to a credit institution that is a service recipient;
• c) transportation of cash, precious metals, precious stones and other valuables by the collection service of one credit organization between structural subdivisions of another credit organization - the service recipient. This operation is fundamentally no different from the "client" operation described above (paragraph "d");
• d) collection of automatic safes and ATMs of third-party credit organizations. Encashment of automatic safes of a credit organization - a service recipient is carried out by accepting by collectors of the collecting bank through automatic safes bags with cash of organizations and delivering them to a credit organization - a service recipient. When collecting ATMs, the collecting bank accepts sealed (sealed) cassettes from the credit institution - the service recipient, delivers them to the ATM locations and loads them into ATMs. Also, the collecting bank unloads empty cassettes from ATMs and delivers them to the credit institution - the service recipient.

Formation (packing) of cassettes for ATMs is carried out by the employees of the credit institution - the service recipient independently. Each cassette is supplied with a label and sealed by the worker who packed the cassette. The name of the credit institution, the ATM number, the date of packaging, the amount of cash, the surname, initials and signature of the cash worker of the credit institution are affixed on the label.

If technical device cassettes do not allow them to be sealed, 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 service recipient is affixed.

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

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

• Letter of the Association of Russian Banks to the Director of the Department of Cash Circulation 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 that are not related to cash, bills of exchange and settlement documents" // arb. ru/site/docs/docs.php?doc=823.
• There.

Operations for the delivery and collection of money and other valuables are carried out by teams of collectors. The quantitative composition of the brigade of collectors is determined depending on the amount of work and the complexity of performing these operations. One of the members of the brigade is appointed as the head of the brigade. When collecting valuables, another collector is appointed as a 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 for the route, the senior brigade of collectors receives empty bags, the collector-collector receives a power of attorney to receive valuables, a seal and security cards. To deliver valuables, the senior brigade receives a power of attorney to receive and deliver valuables or a power of attorney to receive valuables and a security card. The issuance and acceptance of powers of attorney, security cards, seals, bags are carried out by the head of the collection unit (collector on duty) against signature in the register for the issuance and acceptance of security cards, seals, keys and powers of attorney. When delivering and collecting cash and other valuables from branches, internal structural divisions of a credit institution, security cards are not issued.

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

Upon receipt of money and valuables, collectors present identification documents and a power of attorney. Acceptance of money and valuables by collectors, a cashier of an internal structural unit is carried out in packs with checking the correctness and integrity of the packaging, the presence of the necessary details on the upper overlays, the integrity of the seals and the clarity of the impressions of the seals or clichés; according to the inscriptions on the labels for bags with coins, checking the correctness and integrity of the packaging and seals. For cash and valuables sent through collectors, separate inventories are drawn up, which are signed by the head of the cash desk of a credit institution, and his signature is sealed.

Descriptions are made in triplicate. The first copy of the inventory is sent to the credit organization - the recipient, the internal structural unit, the second copy remains in the credit organization - the sender, the third copy after the task is completed by the collectors is transferred to the collection unit.

Receipt of money and other valuables delivered by collectors is carried out by the head of the cash desk of the recipient credit institution, the cash worker 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 (cliche prints) and the availability of the necessary details, according to the inscriptions on labels for bags with coins with checking the correctness and integrity of the packaging and seals.

Acceptance of cash and valuables issued in a credit organization - sender to collectors packed in bags, is carried out by the head of the cash desk of the credit organization - recipient, cashier employee of the internal structural unit according to the inscriptions on the labels for the bags with checking the integrity of the bags, the presence of whole and clear prints of the seals, the correspondence of the number bags to the number indicated in the inventory. Upon presentation by collectors of a bag that has damage, the head of the cash desk, the cash worker of the internal structural unit accept cash and valuables by sheet (piece) recalculation. To credit the received money to the cashier at the receiving bank, an internal structural unit, a credit order is issued.

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

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 control when accepting money from collectors. For each organization for the collection of cash, a security card is issued monthly with the assignment of the number indicated in the list. The head of the cash collection unit draws up routes and schedules for the arrivals 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 forwarding statement for each bag of cash handed over to collectors. The first copy of the bill of lading is included in the bag; the second copy - the waybill to the bag - is transferred to the collector upon receipt of the bag; the third copy - a copy of the bill of lading - remains with the client.

Cash and other valuables delivered to the credit institution during the operating day shall be handed over to the head of the cash desk. A receipt order is issued for the amount of money or valuables delivered.

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

Bags with cash and other valuables are deposited by collectors in a safe along with accompanying documents, a seal and a power of attorney. The safe is closed by the senior brigade of collectors and the collector-collector for keys and is handed over under protection in the manner established by the security agreement or the administrative document of the credit organization (collection unit), against signature in the control log of acceptance under protection and delivery from protection of the depository. The specified log is kept by the senior brigade of collectors.

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

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

The collection bag is made of durable fabric. It has a special metal lock, which, after investing valuables, is closed, 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 packed the 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 fixed with a metal seal.

Disposable number packs are made of opaque material. The bags have a protective valve with an adhesive layer, which is closed with a protective safety tape. After putting the valuables into the bag, the safety tape and the bag are sealed.

When you try to open the package, the inscription appears on the protective valve: “Opened! Stop!" The package has a unique serial number. The inventory for the enclosed values ​​contains the package number. The label is inserted into 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 protective valve. The opening of a one-time valuables package is carried out along the cut line; located on the other side of the safety valve.

Bags with bank valuables are formed and sealed by the head of the cash desk under the supervision of a supervisory employee.

On the bag draw up inventories in triplicate. When preparing several bags with valuables of the same type, it is allowed to draw up one inventory for all bags. In this case, the inventory indicates: the number of bags, the numbers of the bags, the numbers of the seals. 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 stamps the route. Reception and issuance of bags with bank valuables are made only by the head of the cash desk.

The cashier who formed the bag is responsible for the completeness of the investment of bank valuables in it.

Work with the cash collection service begins when it becomes necessary to send through collectors amounts exceeding the limit established for this VSP or, if necessary, to receive cash reinforcement.

When transporting bank valuables, 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 precious metal coins;

4) f. 262 - for ingots of precious metals.

Export of bank valuables from VSP

When sending valuables with a collector, the cashier manager 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, checks the details of the bag with the 1st and 3rd copies of the inventory, signs on the 2nd copy of the inventory and stamps the route on it, then returns it to the cashier manager. If the collector has found defects on the bag, he does not accept the bag until these defects are eliminated.

Bags for sending 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 valuables, the GSP is:

1) for cash - expenditure cash warrants;

2) for valuables - memorial warrants. Receiving bank valuables reinforcements in VSP

Upon the arrival of the collectors, the identity of the collector is checked on the service certificate and passport.

Upon receipt of the bag, the cashier checks the integrity of the bag or package: the absence of tear marks on the twine, the presence of a clear imprint of the ice cream on the seal, the correspondence of the ice cream number to the number indicated in the inventory, the correspondence of the amount indicated on the label and on the inventory.

The head of the cash desk 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 GSP stamp on it.

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

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

On the accepted bank values ​​draw up:

1) for cash of the Bank of Russia and foreign states - incoming cash orders;

2) for valuables - memorial warrants.

Handling the return bag

The return bag is formed in the event that VSP cannot provide reliable storage of bank valuables (alarm failure, broken lock on the vault door, etc.).

Only valuables are formed into the return bag. Cash in this case is taken out of the VSP in the usual manner. The return bag is formed by the head of the cash desk under the supervision of a supervisory employee. When forming a return bag, an inventory f. 270.

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

When handing over the bag to the collector, the head of the cash desk must check with the collector:

1) passport, service certificate;

2) a power of attorney to receive valuables;

3) route sheet (f. 239 in two copies).

The cashier fills out the route sheet, transfers the inventory 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) picks up the return bag, the 1st and 3rd copies of the inventory, the route sheet.

If the return bag will be stored 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 manager accepts in the usual way: inspects for damage, signs on the 3rd copy of the inventory f. 270, puts on it the seal of the GSP.

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

In VSP with one employee, bags with delivered bank valuables must 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 a collector; based on the results of opening the bag, an act of any form is drawn up in triplicate. The act indicates: the date of receipt and opening of the bag, its number, the reason for opening the bag, what damage was found, by whom, in what room and in whose presence the bank valuables were recounted, in what package the bank valuables were, the amount indicated in the inventory , and the actual amount of cash or valuables invested. The act is signed by all persons present at the reception and recalculation of values. The first copy of the act remains in the VSP-recipient, the second copy is transferred to the subdivision of the bank of the VSP-sender, the third is handed over to the collector.