Collection of funds - the procedure and organization of the process, goals and objectives, instructions and rules. How much does cash collection cost? Incorrect preparation of the accompanying statement by the cashier

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

Collection is a collection by collectors from the cash desk Money, settlement and payment papers, bills of clients of banks with a guarantee of safety until the moment of delivery to the bank and subsequently credited to the accounts of clients.

The procedure for storing, transporting, and collecting cash in Russian banks is enshrined in the Regulation of the Central Bank of the Russian Federation No. 318-P dated April 24, 2008 (hereinafter referred to as Regulation 318-P) and Law No. 86-FZ dated July 10, 2002. According to the documents, collection can be carried out only by organizations of the Bank of Russia system.

Main formalities

You can collect valuables in the following ways:

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

Tasks and functions of the service

The collection service is designed to perform the following tasks:

• deliver the funds of enterprises to the bank;
• transport proceeds from the places of trade to the company's office for its subsequent delivery to a credit institution;
• deliver money and the bank to the cash desk 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;
• to accompany and protect bank employees during the transportation of securities by them.

Encashment of finances of economic entities contributes to the fast and safe crediting of money to the account, provides the cash desk of the head enterprise and its outlets with banknotes of various denominations and coins. The services of collectors also include the transportation of material assets and documentation.

The collection of any bank consists of highly qualified specialists. They qualitatively perform their duties related to the transportation of various valuables. In addition to cash delivery, employees of this service select banknotes of the desired denomination and small change coins.

Rules and accounting

For each collection service, the bank prepares security cards. Their form 0402303 is adopted by Regulation 318-P. The document records the numbers of empty bags, company data (name, address, telephone 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:

• cash bags;
• power of attorney;
• stamp;
• keys;
• turnout cards.

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

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

The cashier shows a sample of the seal, passes a sealed bag with money, an invoice and a receipt for it.

A carrying statement and a register of operations are included in the bag. The amounts in the documents and in the bag must match.

The collector checks:

• compliance of the seal on the bag with the template;
• Is the supporting documentation correct?
• equality of amounts in papers;
• whether the number on the bag matches the number on the card.

In case of an error in the private form, only the cashier can make a correction. He crosses out the wrong information and next indicates the correct, assures them.

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

If there is a violation in the integrity of the bag or seal, incorrect filling of the statement, the collector does not accept the bag. If there is time, the collector waits for the flaws to be eliminated or the bag to be accepted upon re-arrival. A record of this is made in the turnout 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 collectors is issued by an expense order (CSC) using account 57 “Transfers on the way”.

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

Contents of operation	Dt	CT
Paid bill for the services of collectors	76	51
Accounted for collection services	91.2	76
Transferred cash 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
Deficiency attributed to the culprit	73	94
The shortage was repaid by the cashier in cash (deducted from earnings)	50 (70)	73
The surplus credited to the account is taken into account	57	91.1

The cashier is financially responsible for the values ​​entrusted to him. If there is a shortage at the box office, an audit is carried out.

Organizations and officials are liable under Art. 15.1 of the Code of Administrative Offenses for non-compliance with the procedure for working with 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 handing over money to collectors

Collection of proceeds includes the following steps:

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

Individual Algorithms

The collection procedure for 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 advantageous to use the service of a bank service branch.

Bank

As soon as the collector has taken the valuables, the cashier ceases to be liable for them.

Money comes to the bank according to a certain scheme:

1. In 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. Employee credit organization 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 papers confirming his right to dispose of them (invoice, receipt, seal).
5. The cashier fills out the security card.
6. The collector checks the papers, compares the amounts in them and in the bag, takes valuables.

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. At this point, the money delivery process is considered completed. The bank needs to transfer money to the client's account. For individuals, this procedure is carried out in a similar way.

Shop

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

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

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

The cashier draws up a statement of support and a register of operations. The totals must match. He indicates the same amount in the security card.

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

If a bank employee refuses to accept money, then the cashier in the security slip indicates the reasons, date, writes the word "refusal" and signs it.

Without cash

Cash transactions are processed only if there is a cash register. This requirement was established by the Law on the use of cash registers No. 54-FZ of May 22, 2003. The document indicates cases when cash can be accepted even in the absence of a cash desk.

In such situations, the entrepreneur must fill in the receipt and expenditure orders and deposit the money in 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 your 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.

Documentation and posting

The cashier transfers money to collectors according to an account cash order. 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 bill of lading, an invoice and a receipt for the bag, a security card.

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

Accepting the valuables, the collector signs and stamps the receipt. She stays with the organization. This procedure is prescribed in Regulation 318-P.

To reflect the fact of issuing funds from the cash desk to collectors, the following entry is made in the budget:

Dt 201.23.510 Kt 201.34.610.

The money is credited to the current account as follows: Dt 201.11.510 Kt 201.23.610. For the above operations, an increase in off-balance accounts 17 and 18 for debit and credit, respectively.

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 departments with filling in cash orders. The rules for their compilation are reflected in the resolution of the State Statistics Committee No. 88. A business transaction is written in the consumable on the line "Basis", for example, "transfer of cash to a representative of department No. 3 on application No. 15 dated 03/25/17". In the receiver, the receipt of funds is similarly processed.

The accounting entry for state employees will be as follows:

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

So, the cash 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 at the same time 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 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 set for this VSP or, if necessary, receive reinforcements cash.

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 three copies. 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.

One of the ways that organizations and entrepreneurs can use to deposit cash proceeds with a bank is cash collection. This service is provided by banks in which businessmen have a current account or by special organizations that have the appropriate license. In the article, we will consider what collection is, as well as the procedure for providing and the cost of such a service.

Why is cash collection necessary?

The main purposes of collection of funds include the following:

1. Compliance with the rules for the delivery of funds to the bank, in accordance with the Regulations 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 register. All funds in excess of this amount must be deposited into a bank account.
2. Preservation of the company's material assets and ensuring its safety. Each company independently ensures the safety of the money they earn on their own. To do this, they introduce into their staff security guards, watchmen, and also provide security measures such as alarms and video surveillance. However, keeping large amounts of money in a bank account is the safest way to store funds, which also allows companies to make cashless payments.

Ways to deposit money in a bank

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

1. Independently at the cash desk of the bank (the organization itself deposits cash). In this case, the company is required to provide transport for employees responsible for the delivery of cash, as well as accept additional measures security.
2. Through the federal postal service. In special safes (terminals), which act as cash desks, they invest money and indicate the account on which they need to be credited.
3. With the help of a special organization that is part of the Bank of Russia system (for example, a cash collection service). Such a service is usually a structural unit of the bank in which the company has an account or a separate organization that has a license for the services of a collector.

Important! Legislation limits the list of persons who can deposit company cash with a bank. However, it would be more appropriate for the organization to appoint a cashier as such a person, who is the employee who is financially responsible for the safety of money.

What services do collection services provide?

Regardless of who exactly will provide cash collection services (bank service or a third-party organization), it can be used to perform the following actions:

• delivery of the company's cash proceeds to the bank;
• transportation of proceeds from the company's outlets to the main office for the purpose of subsequent delivery to the bank;
• transportation of funds to the place of purchase of material assets;
• collection of funds from the structural divisions of the company and their transportation to the bank;
• escort to ensure the safety of company representatives transporting funds or securities to the place of storage;
• delivery of funds from the bank to an 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 token coin 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 the company will pay.
Remoteness of the point of the company, from which collectors collect 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
Collection frequency	If a company needs only one-time services of collectors, then they cost more. When concluding an agreement 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 cash 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, then the price will be higher.
Type of services provided	For example, will the collection organization provide only escort of the company's employees, or will it fully provide 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 collection, monthly issuance of security cards (0402303) takes place, the content of which must comply with the requirements of the Regulations of the Bank of Russia. The cards contain the following information:

• numbers of bags of collectors in which money is transported (for each point from which funds are taken, several bags are assigned, 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;
• working hours (indicates work schedule on weekdays and weekends, as well as lunch breaks);
• the time at which collectors collect funds (See also the article ⇒).

The procedure for depositing cash through collectors

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

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

The employee of the company must put the statement in a cash bag, which is then sealed in such a way that it cannot be unobtrusively opened during transportation. The bag, in which the money already lies, is transferred to the collector and the security card is filled out. Accepting the amount, the collector will have to sign the receipt, as well as put a stamp on it. The receipt is then handed over to the company representative.

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

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

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

• the act of opening the bag and counting cash;
• an order for the transfer of valuables;
• certificate of acceptance of banknotes for examination.

Possible problems when handing over cash to a collector

The arrival of the collection service must be carried out at a strictly agreed time. At the same time, if the cashier does not have time to prepare the 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 what happened.

Important! If an employee of the cash collection service finds that the integrity of the bag or seal has been violated, then he will refuse to accept cash.

If the collector notices inaccuracies or errors in the accompanying statement, then the cashier will need to draw up a new statement, if this does not take a lot of time and does not violate the work schedule of the collectors. If the collectors have to make a second arrival, then the corresponding mark must be put on the security card. If the bag with money was not handed over to the collector, then the “refusal” mark is put on the card, as well as the reason for this refusal. This mark must be certified by the signature of a responsible person of the company (for example, a cashier). If on any day cash is not deposited with the bank (for example, on the day of salary payment), then the cash collection service must be warned about this 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 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 (by the 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, a list of organizations, enterprises, institutions serviced by the cash collection division is maintained to work with clients. 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 institution (collection unit), against signature in the control log of acceptance under protection and delivery from under protection of the storage of valuables. 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.