Financial Audit Of Reimbursement Documents Should Highlight Three Characteristics.

Strengthening the financial audit of reimbursement documents is not only an important manifestation of strengthening internal financial supervision, but also an important starting point for improving the quality of accounting information in enterprises.

Combined with the practice of the enterprise, financial audit of the reimbursement documents should highlight the "three characteristics".

Accounts receipts carry pactions that are legal and compliant.

Financial audit should pay attention to whether the reimbursement pactions occurred in violation of national laws and regulations and the internal management system of enterprises, whether the account pactions are real occurrence, whether the exchange related enterprise resources (such as investment budgets, cost budgets) are accurate and have passed the approval of the project ahead of time, whether the amount of reimbursement is in line with the payment conditions stipulated in the business contract, or within the enterprise reimbursement limits and standards, and whether the calculation process and results are correct, such as checking whether the reimbursement documents exceeding the contract amount have signed supplementary agreements, and whether the travel expenses reimbursement of excess standard is submitted to special circumstances.

Bills receipts should be legality and compliance.

Financial audit should pay attention to whether the invoice type is correct or not, whether the invoice stamp is compliant (including size, font), where the tax bureau will invoice the tax bureau instead of invoicing the invoice, whether the invoice is accurate or not, and whether it is the full name of the company.

Whether there is any alteration mark on the surface, and the alteration will not be valid; whether the item of the invoice is consistent with the business matters happening outside the enterprise; if the invoice is stickup and compliance, if it is pasted in the dashed line of the "original document sticker", the accounts receivable for the intertemporal invoice should be strictly handled and evaded.

If necessary, the validity of the invoice shall be checked by the official website of the tax authority.

Finally, we should pay special attention to the scope of application of administrative public bills. Unified administrative bills can be used as reimbursement vouchers, while other administrative institutions can not be used as reimbursement vouchers.

The two is to highlight the integrity of reimbursement annexes.

The attachment of the account receipts must be complete and accurate.

According to the type of reimbursement documents, there are different requirements for attachments.

Relatively speaking, the daily expenses reimbursement requirements for attachments are relatively simple. Attachments, publications, project requests and execution tables are usually included in the annexes. For example, the annex of the conference fee reimbursement should include bill of reimbursement, invoice, meeting application form, attendance attendance list, meeting expense specification, meeting notice, etc.

The contract type reimbursement is more complicated to the appendix. The appendix, the publication, the copy of the contract or the key page are usually required.

Description (e.g. contract execution progress certificate, arrival certificate, acceptance minutes, closing list), for example, material purchase Invoicing annexes should include account receipts, invoices, purchase orders, warehousing orders, delivery orders (check lists), other appendices as required by contract payment terms and sealed faces, amount pages, bank account information pages, payment terms page, bilateral seal pages and other key information pages.

If the contract is a single point contract or supplementary agreement under the framework, it is also necessary to provide the key page of the original contract.

When conducting audits, financial personnel should distinguish the types of reimbursement documents for classification and review. For the incomplete and incomplete appendix, the business reimbursement department should be supplemented and perfected.

The signature and seal of the invoice must be complete and accurate.

Financial audit should check whether the reimbursement documents are signed or sealed by the authorized persons of different levels according to the enterprise capital expenditure management method or similar management agreement.

The extra - or super - planned projects should focus on whether they have passed the special examination and approval of the management or authorized personnel.

If it is found that it does not meet the requirements, it should be returned immediately to the business department for rearrangement.

The summary of reimbursement documents should be complete and accurate.

The abstract is a simple description of the nature of the accounts paction, and the summary information should be able to clearly express the key information, such as who and who, what time, what basis (contract name or number), and what has been done.

For example, "XX department pays XX company (full name) 20XX XX XX monthly fee (contract number, XX order, to percentage)".

The three is to highlight the logicality of reimbursement materials.

Logically, it is emphasized that the names of accounts, standards, data and amounts should be identical in terms of name, standard, data and amount between the account receipts and the annexes, the different attachments and the same annexes, so that there is no need for any inconsistent or ambiguous situations, so as to avoid leaving the risk of tax or external inspection.

Take the bank account as required in the account receivable as an example, the bank name, account bank and bank account information submitted by the business department must be consistent with the information submitted by the supplier and the information in the business contract signed by both parties. If the supplier bank account information changes, an authoritative and effective change certificate or a certificate of entrust payment must be provided, such as the alteration of the business registration, the alteration of the bank account, such as the vendor's official seal, etc., otherwise the financial authority has the right to refuse payment.

In order to facilitate the binding of accounting documents, enterprises can also make requests for the logic of the attachment of the invoice documents. For example, according to the importance of the attachments, the placing order should be set as the account receipts, invoices, settlement sheets, contracts, etc., and can also be incorporated into the logical audit.

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