We issue accountable money from the cash desk of a budgetary organization

Employees in 2019 can be broken down into stages:

1. The employee draws up a statement in which he indicates the purpose of the funds, the amount and justification for the need for accountable money. How to correctly draw up an application for submission 2019 will be described below.
2. The manager examines the employee's written request and makes a decision: endorse the application or issue (order).
3. The order or statement with a resolution is transferred to the cashier of the institution, where the cashier forms an expense cash order and issues money to the account.

The employee must sign for, and also count and check the issued cash.

Important changes from 2019

Sample application for receiving money for travel expenses

Accounting subreporting in a budgetary institution

Calculations are carried out on account 208. Mutual settlements are accounted for in the context of employee-accountants, for each advance report separately. Consider examples of issuing money to the account from the cash desk in 2019, transactions for state employees.

Example # 1. The cashier received cash debited from the current account for issuing funds against the report. During the working day, funds were issued to employees. The rest of the cash was deposited into the bank account of the institution.

Example No. 2. The cashier issued accountable funds to the employee for the economic needs of the organization in the amount of 7,000 rubles. The employee presented receipts for the purchase of household goods in the amount of 6,850 rubles. Unused remainder employee.