The cash desk is not properly equipped, how to avoid a fine? Cash discipline (new in conducting cash transactions) Do I need a reinforced door to the cash room.

16.06.2019

Even if the travel agency rents an office, it must allocate a separate room, equipped according to strict rules, to accommodate the cash desk. This conclusion was reached by the Federal Antimonopoly Service of the Volga District in its resolution dated June 7, 2010 No. А57-25445/2009.

THE ESSENCE OF THE DISPUTE
Based on the results of an audit conducted in a travel agency, the controllers issued a decision to fine the company under Article 15.1 of the Code of Administrative Offenses of the Russian Federation in the amount of 40,000 rubles. The reason was that the cash desk was not equipped in the organization. The travel agency decided to challenge this decision in court.

THE COURT'S DECISION
However, the arbitrators took the side of the controllers. And that's why.

According to paragraph 3 of the Procedure for conducting cash transactions in the Russian Federation (approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 No. 40), in order to make cash payments, each enterprise must have a cash desk. In this case, the cash register must meet the following requirements:
- be isolated from other office and utility rooms;
- be located on the intermediate floors of multi-storey buildings;
- have solid walls, solid floors and ceilings, reliable internal walls and partitions;
- be closed on two doors: external, opening outward, and internal, made in the form steel grating, opening towards the internal location of the cash desk;
- be equipped with a special window for issuing money;
- have a safe (metal cabinet) for storing money and valuables, firmly attached to the floor and wall building structures with steel ruffs;
- Have a proper fire extinguisher.

In this case, such requirements were not met by the travel agency: she rented an office, and she did not have consent to re-equip the rented premises to create inside it a separate room cash desks. An intercom, 24-hour security booths, a fire alarm and alarm buttons were installed in the office. The firm considered this sufficient to ensure the safety Money received for trips from customers.

However, the court expressed a different opinion: regardless of the premises in which the cash desk is located (in one's own or rented), it must be equipped in accordance with all the rules. And since this was not done, the arbitrators recognized the fine imposed on the travel agency as legitimate.

CONCLUSIONS
Most travel agencies rent an office for their activities. Therefore, when concluding lease agreements, they need to state that the travel agency will convert one of the premises into a cash desk. Such works are considered as inseparable improvements to the leased property. And for their tax accounting, it is necessary to indicate in the contract how they will be financed - whether the landlord will reimburse their cost or whether such work will be covered at the expense of the travel agency. Indeed, in the latter case, it will be able to amortize inseparable improvements over the entire term of the office lease, recognizing such expenses for the purposes of taxation of profits (paragraph 1 of article 258 tax code RF).

If the contract is for indefinite term
If the lease is for an indefinite period, depreciation for non-separable improvements that the lessor does not recover is expensed by the lessee until either party announces the termination of the lease. Such clarifications are given by the Federal Tax Service of Russia in a letter dated May 24, 2010 No. ShS-37-3 / [email protected]

The article was published in the journal "Accounting for tourism activities" No. 9, September 2010.

MEANS OF SECURITY AND SECURITY-FIRE ALARMS

1. One of the main factors determining the level of reliability of the protection of the premises of the cash desk of the enterprise, equipped technical means, is the structure of the security alarm complex, which is determined by the required number of security lines, protected zones and alarm loops in each line.

2. The cash desk of the enterprise is equipped, as a rule, with two security lines.

2.1. The first line of defense is blocked by:

doorways - for "opening" and "breaking through";

glazed structures of the premises - for "opening" and destruction of glass;

non-permanent walls, ceilings, partitions and places for entering communications - to the "break";

capital walls, ventilation ducts, chimneys - for destruction and impact.

2.2. The second line of protection is recommended to block material assets stored in metal cabinets or safes. To block them, it is recommended to use capacitive detectors of the type "Rif-M", "Peak" or similar. In addition, to increase the reliability of protection, it is possible to additionally block safes and metal cabinets with the simplest sensors and annunciators that control the area (volume) of the premises.

3. Blocking of building structures for "opening" is recommended to be carried out by detectors of the SMK type (doors, glazed structures).

4. Foil, detectors of the "Window-1" type or similar are used to block glass structures for glass breakage.

5. To block the barred window openings, the painted rods of the gratings are wrapped around with HBM wire or a similar diameter of 0.18 - 0.25 mm, after which the wire and the grating are painted again.

6. Blocking of doors, non-permanent walls (partitions) on the "breach" is carried out with the HBM wire or a similar diameter of 0.18 - 0.25 mm. The wire should be laid as far as possible in a hidden way in strobes. The depth and width of the strobe must be at least two wire diameters.

7. When simultaneously blocking doors for "break" and "opening", it is recommended to use linear optoelectronic detectors of the "Vector-3" type and passive optoelectronic detectors of the "Photon-2", "Photon-5" type or similar.

8. In those cases when it becomes necessary to block the main walls and ceilings of the room, it is recommended to use a detector of the "Gran" type.

9. In the absence of mechanical protection of the elements of the perimeter of the room or its insufficiency, it is advisable to use optoelectronic detectors of the "Photon-2", "Photon-5" type, which form the detection zone in the form of a vertical barrier and control the zone along the wall, window opening, ceiling inside the room . This method of blocking the perimeter provides a sufficiently high reliability of protection at relatively low installation costs.

10. To increase the reliability of the alarm operation when blocking building structures, it is recommended to use detectors of various operating principles together, for example, optoelectronic with ultrasonic or radio wave, ultrasonic with radio wave.

11. Alarms from all security lines are recommended to be output to separate numbers of the centralized monitoring console (CMS) through the duty personnel or guards, on which control panels (PKP) of the "Signal" type, UOTS, etc. should be installed.

11.1. It is allowed to set the output of the alarm signal to the watchman, homeworker or other person who has concluded a written agreement on the protection of the cash register. The places of duty of all these persons must be provided with means of radio or telephone communication with the city and regional departments of internal affairs.

12. Terminal covers of the control panel, detectors, other security alarm equipment installed at the facility and branching boxes are sealed (sealed) by an electrician of the security guard or engineering and technical workers indicating the name and date in the technical documentation for this facility.

13. To protect the personnel of the cash desks of enterprises from criminal encroachments, at the workplaces of cashiers, at the administration of these institutions, alarm buttons are installed, which are intended to transmit alarm signals to the duty units of the internal affairs bodies in order to take timely measures in the event of a robbery attack on the object.

14. The power supply of each of the security lines must be provided from an independent source, while it is necessary to provide a backup (autonomous) power supply for each of the security lines.

15. The fire and security alarm system must comply with the requirements of the current SNiP "Fire automation of buildings and structures" and the departmental list of objects to be equipped with fire and security alarms, and be constantly in working order.

16. Security and fire alarm and cash desk lighting are mounted separately and receive power from different sources. All types of wiring are hidden. In exceptional cases, it is allowed to lay loops in metal pipes indoors along reinforced concrete or concrete building structures.

17. Fire detectors should be included in independent loops in order to ensure their round-the-clock functioning.

18. In all types of cash registers, lighting, sockets and other power outlets are de-energized in order to prevent criminals from using electric drills, angle grinders, etc. to break into metal vaults. facilities. Turning on the power supply of the cash desk with the beginning of the working day is carried out only from the control panel of private security, the guard post, the office of the head of the economic agency and other premises isolated from the cash desk.

Ministry of the Interior

Russian Federation

Appendix No. 4

to the Procedure for Conducting Cash Transactions

in Russian Federation

__________________________

enterprise, organization

workshop ______________________

cash audits

"__" _______________ 199_

located ____________________________________________________________

RECEIPT

By the beginning of the audit, all expenditure and receipt documents for

the funds have been handed over to the accounting department and all the funds

received on my responsibility, capitalized, and retired

expensed.

() _________________________________

Position Sign Last name

On the basis of the order (instruction) dated "__" ______________ 19__

N __________ cash funds were audited as of

"__" _____________ 19__

The audit found the following:

1) cash ____________________________ rub. _________ kop.

2) postage stamps ____________________________ rub. _________ kop.

3) securities ______________________________ rub. _________ kop.

4) ___________________________________________ rub. _________ kop.

Total actual availability ____________________________________

__________________________________________________________________

(in words)

According to the credentials ______________________ rub. _________ kop.

Audit results: surplus ______________ shortage _____________

Last numbers of cash orders:

incoming N __________, outgoing N ____________

Commission Chairman

__________________________________________________________________

Commission members

__________________________________________________________________

(position) (signature) (full name)

__________________________________________________________________

I confirm that the funds listed in the act,

are in my custody.

financially responsible person

"__" ___________ 19__

Explanation of reasons for surpluses or shortages __________________________

__________________________________________________________________

financially responsible person

The decision of the head of the enterprise _________________________________

__________________________________________________________________

(signature)

"__" ___________ 19__

The act is applied to reflect the results of the audit of the actual

availability of funds (cash, postage stamps, etc.),

located in the cash desk of the enterprise (organization).

The commission checks the cash availability by full recalculation

all the money in the cash register: limited checkbooks,

securities, etc. The act is drawn up in 2 copies. and signed

audit commission and financially responsible person. One

a copy of the act is transferred to the accounting department of the enterprise (organization),

the second remains with the financially responsible person.

Prior to the start of the audit from each financially responsible person

or a group of persons responsible for the safety of funds is taken

receipt. The receipt is included in the header of the form.

When changing financially responsible persons, the act is drawn up in

3 copies (to the financially responsible person who handed over the valuables,

financially responsible person who accepted the values, and

" № 9/2010

The essence of the dispute

Based on the results of an audit conducted in a travel agency, the controllers issued a decision to fine the company under Article 15.1 of the Code of Administrative Offenses of the Russian Federation in the amount of 40,000 rubles. The reason was that the cash desk was not equipped in the organization.

The travel agency decided to challenge this decision in court.

The court's decision

However, the arbitrators took the side of the controllers. And that's why.

– be isolated from other office and utility rooms;

- be located on the intermediate floors of multi-storey buildings;

- have solid walls, solid floor and ceiling slabs, reliable internal walls and partitions;

- be closed on two doors: external, opening outwards, and internal, made in the form of a steel lattice, opening towards the internal location of the cash desk;

- be equipped with a special window for issuing money;

- have a safe (metal cabinet) for storing money and valuables, firmly attached to the building structures of the floor and wall with steel ruffs;

- Have a proper fire extinguisher.

In this case, such requirements were not met by the travel agency: it rented an office, and it did not have consent to re-equip the rented premises to create a separate cash desk inside it. An intercom, 24-hour security booths, a fire alarm and alarm buttons were installed in the office. The firm considered this sufficient to ensure the safety of the money received for trips from customers.

conclusions

Most travel agencies rent an office for their activities. Therefore, when concluding lease agreements, they need to state that the travel agency will convert one of the premises into a cash desk. Such works are treated as leased property. And for their tax accounting, it is necessary to indicate in the contract how they will be financed - whether the landlord will reimburse their cost or whether such work will be covered by the travel agency. Indeed, in the latter case, it will be able to amortize inseparable improvements over the entire term of the office lease, recognizing such expenses for profit tax purposes (clause 1, article 258 of the Tax Code of the Russian Federation).

If the contract is concluded for an indefinite period

If concluded for an indefinite period, then for inseparable improvements, the cost of which the landlord does not reimburse, is taken into account by the tenant in expenses until one of the parties announces the termination of the lease. Such clarifications are given by the Federal Tax Service of Russia in a letter dated May 24, 2010 No. ShS-37-3 / [email protected]

Cash management
operations in the Russian Federation

Uniform requirements for technical strength and signaling equipment for cash desks of enterprises

With changes and additions from:

I. General provisions

1. Banks and their branches, post offices and communication centers, cash desks of enterprises, organizations, institutions, head cash desks of large trading enterprises, regardless of the permitted balance of cash storage and placement of material assets in them, belong to the objects and premises of group "A", equipped according to the highest category of fortification.

2. The requirements apply to all facilities (newly designed, reconstructed and technically re-equipped) located on the territory of the Russian Federation, regardless of their departmental affiliation. Establish the procedure and methods for equipping facilities with mechanical protection and burglar alarms various forms property in order to counteract criminal encroachments on them.

3. To ensure the reliable safety of cash and valuables, the cash desk must meet the following requirements:

be isolated from other office and utility rooms;

located on the intermediate floors of multi-storey buildings. In two-story buildings, cash desks are located on the upper floors. In one-story buildings, the windows of the cash room are equipped with internal shutters;

have solid walls, solid floors and ceilings, reliable internal walls and partitions;

be closed on two doors: external, opening outward, and internal, made in the form of a steel lattice, opening towards the internal location of the cash desk;

be equipped with a special window for issuing money;

have a safe (metal cabinet) for storing money and valuables, without fail, firmly attached to the building structures of the floor and wall with steel ruffs;

have a proper fire extinguisher.

4. Preparation and performance of work on equipping facilities with security alarms must be carried out in accordance with:

II. Requirements for the technical strengthening of the premises of cash desks of enterprises

1. Walls, ceilings, partitions:

1.1. Capital external walls, ceilings, partitions are those that are made of brick or stone masonry with a thickness of at least 500 mm, concrete wall blocks with a thickness of at least 200 mm, concrete stones with a thickness of 90 mm in two layers, reinforced concrete panels not less than 180 mm thick.

1.2. Capital interior walls(partitions) are considered to be those that are made similar to the main external walls, or made of paired gypsum concrete panels 80 mm thick each with a metal lattice of reinforcement laid between them with a diameter of at least 10 mm and a cell size of not more than 150x150 mm, or from brickwork not less than 120 mm thick, reinforced with a metal grating.

1.3. External walls, ceilings, floors and partitions that do not meet the above requirements, with inside over the entire area must be reinforced with metal bars made of reinforcement with a diameter of at least 10 mm and a cell size of not more than 150x150 mm, which are then plastered. Lattices are welded to steel anchors firmly embedded in the wall, overlapping to a depth of 80 mm, with a diameter of at least 12 mm (to embedded parts from a steel strip 100x50x6 mm, adjusted to concrete surfaces with four dowels) with a pitch of not more than 500x500 mm.

If it is impossible to install the grating from the inside, it is allowed, in agreement with the security units, to install the gratings from the outside.

1.4. In the case of proximity of premises intended for the storage of material assets with premises of other organizations (with boiler rooms, boiler rooms, technical basements, entrances of residential buildings, ownerless buildings, etc.), walls, ceilings, floors and partitions on the inside must be reinforced the entire bordering area, as specified in paragraph 1.3.

2.1. In buildings and premises of modern construction, doors must comply with the requirements of GOST 6629-88, GOST 24698-81, GOST 24584-81, GOST 14624-84 and be so strong as to provide sufficient resistance to the physical impact of a person, as well as when trying to open them when help simple tools, for example: crowbar, axe, hammer, chisel or screwdriver.

2.2. External (entrance) doors must be serviceable, well fitted to the door frame, solid, at least 40 mm thick, have at least two mortise non-self-latching locks installed at a distance of at least 300 mm from each other.

2.3. Entrance doors of the premises of the cash registers of enterprises must be upholstered on both sides with sheet steel with a thickness of at least 0.6 mm with a bend of the sheet on the inner surface of the door or on the end of the leaf with an overlap. Sheets are fastened along the perimeter and diagonals of the door leaf with nails 3 mm in diameter, 40 mm long and with a pitch of no more than 50 mm. The door must have a metal chain inside and a peephole.

2.4. The strength of the doors can be increased through the use of safety pads, safety corner lock strip, massive door hinges, end hooks on the side of the hinges, strengthening the door leaf and installing additional locks.

If there are door hinges or single-hinged rod hinges located on the outside, the door on the side of their location must be protected with end hooks.

2.5. The entrance doors of the premises of the cash desks of enterprises must be additionally protected from the inside with lattice metal doors or sliding metal grilles, locked with a padlock with the help of ears. Eyelets for padlocks should be made of a metal strip with a section of 6x40 mm. lattice metal doors are made of steel bars with a diameter of at least 16 mm, forming a cell no larger than 150x150 mm and welded at each intersection. Along the perimeter, the lattice door is framed with a steel corner 75x75x6 mm. Sliding metal gratings are made from a strip with a cross section of at least 4x30 mm with cells no larger than 180x180 mm.

Use of figured lattices with the same strength characteristics is allowed.

2.6. Framing the doorway (door frame) of the cash room should be made of steel profile. It is allowed to use wooden door frames, reinforced with a steel corner 30x40x5 mm, fixed to the wall with steel ruffs (crutches) with a diameter of at least 10 mm, a length of at least 120 mm.

3.1. The outer door (wall) must be equipped with a special window with a door for customer operations. The size of the window should be no more than 200x300 mm. If the dimensions of the window exceed those indicated above, then from the outside it should be strengthened with a metal lattice of the "rising sun" type. The requirements for the door and its frame are similar to the requirements for doors upholstered with sheet steel, with padlocks for a padlock and a latch on the inside.

3.2. All windows, transoms and vents of the cash desk must be glazed and have reliable and serviceable locks. Glass must be securely fixed in the grooves.

3.3. The window openings of the cash desk located on the ground floor are equipped with metal bars. The gratings are made of steel bars with a diameter of at least 16 mm, forming cells 150x150 mm. At the intersection of the rods must be welded. The ends of the bars of the lattice must be embedded into the wall to a depth of at least 80 mm and poured cement mortar or welded to metal structures.

If this is not possible, the grating is framed with a 75x75x6 mm corner and welded around the perimeter to steel anchors firmly embedded in the wall to a depth of 80 mm with a diameter of at least 12 mm and a length of at least 120 mm (to embedded parts from a steel strip 100x50x6 mm, adjusted to concrete surfaces four dowels) with a pitch of not more than 500 mm on the protected surfaces. The minimum number of anchors must be at least two per side.

3.4. It is allowed to use decorative gratings or blinds, which, in terms of strength and, if possible, penetration through them, should not be inferior to the above gratings. The form of decorative lattices is coordinated with the architect of the city, district.

3.5. Depending on the design of window frames used, grilles can be installed both on the inside of the room and between the frames.

3.5.1. When installing gratings from the inside, frames and vents should open outwards.

3.5.2. When installing gratings between frames, the window of the outer frame should open outward, and the window of the inner frame - into the interior of the room.

3.5.3. In rooms where all windows are equipped with bars, one of them is made sliding with a padlock.

3.6. Enough effective way protection of window openings is the installation of protective shields and shutters on them, which can be installed both on the inside and on the outside of the window.

3.6.1. In rooms intended for placement and storage of material assets of group B, protective shields and shutters are installed instead of gratings, and in rooms of group A - in addition to gratings.

3.6.2. If protection is carried out from the outside, then protective shields and shutters should be locked with one or two bolts (in the presence of high windows - more than 1.5 m) and a padlock. If protection is carried out from the inside of the window, then protective shields and shutters can only be locked with a bolt.

3.6.3. Protective shields and shutters should be similar in design to entrance doors and made of tongue-and-groove boards with a thickness of at least 40 mm or from materials of equivalent strength, and in rooms intended for placing material assets of group A, shields and shutters are upholstered with sheet steel similarly to clause 2.3.

4. Ventilation shafts, boxes and chimneys:

4.1. Ventilation shafts, ventilation ducts and chimneys that have access to the roof or to adjacent rooms and, with their cross section, entering the rooms where material assets are located, must be equipped at the entrance to these rooms with metal gratings made of a corner with a cross section of at least 75x75x6 mm and fittings with a diameter of not less than 16 mm and with a cell not more than 150x150 mm.

Lattices in ventilation ducts on the side of the protected premises must be separated from inner surface walls (ceilings) no more than 100 mm.

4.2. In the case of passage of ventilation ducts and chimneys with a diameter of more than 200 mm in the walls of the cash desk, they must be reinforced from the inside along the entire area bordering the duct with gratings, as indicated in clause 1.3.

4.3. Ventilation ducts and chimneys with a diameter of more than 200 mm, passing through the cash register premises, must be equipped at the entrance (exit) to these premises with metal gratings made of a bar with a diameter of at least 10 mm or a strong metal mesh, followed by a wire wrapping for connection to a security alarm.

4.3.1. It is allowed to protect ventilation ducts and chimneys using false grilles made of a metal tube with a hole diameter of at least 6 mm, with a cell of 100x100 mm, for pulling the wire of the alarm loop.

5. Locking devices:

5.1. As locking devices installed on doors, windows, hatches, etc. used: mortise non-self-latching locks, overhead, padlock (barn, control) locks, internal hooks, latches, bolts, latches, etc.

5.2. For locking entrance doors in the cashier's room it is necessary to use high-security locks of the "Abloy" type, lever locks with a double-bit key, cylinder pins of 2 or more rows.

5.3. The degree of protection against opening or selection of keys is increased if the closing cylinder of the lock with cylinder mechanism has more than five locking pins (there are more than five recesses on the key), and the key should not have more than three recesses of the same depth and next to each other there should not be more than two recesses of the same depth.

5.4. Lever locks must have at least six levers (symmetrical or asymmetrical). The number of levers corresponds to the number of steps of the key bit, reduced by one step, designed to move the bolt of the lock.

5.5. Padlocks should be used mainly for additional locking of doors, bars, shutters. These locks are sufficiently effective in terms of protection only if they have a hardened steel shackle and a massive body (barn lock), and also if there are protective covers, plates and other devices at their installation points on the lockable structures that prevent the possibility of rolling and sawing of ears and arches of locks.

5.6. The part of the mortise lock cylinder protruding beyond the door leaf from the outside of the door must be protected from breaking or knocking down by a safety pad, socket, shield. The protruding part of the cylinder after installing the safety lining, socket, shield should be no more than 2 mm.

5.7. An indicator that significantly affects the security properties of the lock is the method of fastening safety plates, sockets, shields on the door leaf, i.e. fastening them with screws or screws. In locks intended for locking entrance doors, fastening of plates, sockets, shields should be carried out only with screws.

5.8. In the cashier's room, in addition, for locking the lattice door, a steel bolt should be provided. The bolt output must be at least 22 mm. Most of the locks of domestic production meet these requirements. The striker plate must be strong, at least 3 mm thick and well fastened with screws to the door frame.

5.9. High rates Reliability to burglary has a L-shaped strike plate, which is fastened not only to the door frame, but also to the wall with the help of anchors.

5.10. Door linings should be made of a metal strip 4-6 mm thick and at least 70 mm wide.

5.11. Eyelets for padlocks should be made of a metal strip with a section of 6x40 mm.

5.12. The reliability of locking doors or gates can be increased by using reinforced canopies. Reinforced canopies should be made of steel. When padlocked, the strike plate of the reinforced canopy securely closes access to its fastening elements (screws).

5.13. Door hooks must be made of a metal bar with a diameter of at least 12 mm.

5.14. Fastening hooks and linings in walls, door frames and other places should be done using bolts or crutches (ruffs) with a diameter of at least 16 mm. Passable bolts are fixed from the inside of the room with washers and nuts with the end of the bolt riveted.

6. Door hinges:

6.1. Door hinges must be strong and made of steel. Fastening must be done with screws.

6.2. When opening the doors "outwards" on door hinges end hooks must be installed to prevent penetration into the premises in case of tearing off the hinges or their mechanical damage. End hooks when closing the door are installed in the door frame anchor plates or similar items. If the doors are metal, then the end hooks are welded; if the doors are wooden, then they are installed with screws.

III. Requirements for equipping cash desks with security and fire alarm systems

1. One of the main factors determining the level of security reliability of the cash desk of an enterprise equipped with technical means is the structure of the security alarm complex, which is determined by the required number of security lines, protected zones and alarm loops in each line.

2. The cash desk of the enterprise is equipped, as a rule, with two security lines.

2.1. The first line of defense is blocked by:

doorways - for "opening" and "breaking through";

glazed structures of the premises - for "opening" and destruction of glass;

non-permanent walls, ceilings, partitions and places for entering communications - to the "break";

capital walls, ventilation ducts, chimneys - for destruction and impact.

3. Blocking of building structures for "opening" is recommended to be carried out by detectors of the SMK type (doors, glazed structures).

4. Foil, detectors of the "Window-1" type or similar are used to block glass structures for glass breakage.

5. To block the barred window openings, the painted rods of the gratings are wrapped around with HBM wire or a similar diameter of 0.18-0.25 mm, after which the wire and the grating are painted again.

6. Blocking of doors, non-permanent walls (partitions) on the "breach" is carried out with the NVM wire or a similar diameter of 0.18-0.25 mm. The wire should be laid as hidden as possible in strobes. The depth and width of the strobe must be at least two wire diameters.

8. In those cases when it becomes necessary to block the main walls and ceilings of the room, it is recommended to use a detector of the "Gran" type.

11.1. It is allowed to set the output of the alarm signal to the watchman, homeworker or other person who has entered into an agreement in writing about the protection of the cash register. The places of duty of all these persons must be provided with means of radio or telephone communication with the city and regional departments of internal affairs.

14. The power supply of each of the security lines must be provided from an independent source, while it is necessary to provide a backup (autonomous) power supply for each of the security lines.

16. Security and fire alarm and cash desk lighting are mounted separately and receive power from different sources. All types of wiring are hidden. In exceptional cases, it is allowed to lay loops in metal pipes indoors on reinforced concrete or concrete building structures.

17. Fire detectors should be included in independent loops in order to ensure their round-the-clock functioning.

Ministry of the Interior

Russian Federation

Sole proprietor is obliged to keep a cash register

Since January 2012, the rules for conducting cash transactions have changed.

According to the Regulation of the Central Bank of the Russian Federation of October 12, 2011 No. 373-P “On the procedure for conducting cash transactions” (hereinafter referred to as the Regulation), from 2012 the old rules for conducting cash desks are canceled and new ones come into effect.

So now cancelled:

The procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia on September 22, 1993 N 40;
Regulation of the Bank of Russia dated January 5, 1998 N 14-P "On the rules for organizing cash circulation in the territory of the Russian Federation".

The new rules of cash discipline really simplified the procedure for working with cash for organizations, but for entrepreneurs they made it more difficult.

The main innovation is now individual entrepreneurs required to keep a cash register on a par with organizations.

Control over observance of cash discipline will be taken over by the tax service, and not by banks, as it was before.

Let's take a closer look at the main legislative changes.

The cash balance limit is now set by the company itself

Starting from 2012, enterprises can independently set a cash limit - the amount of cash that can not be handed over to the bank and stored at the cash desk (clause 1.3 of the Regulations). The document does not mention any participation of banks in this procedure.

The head of the enterprise issues in any form the appropriate Order on setting a limit on the cash balance of an organization. Moreover, the company is not even required to notify the bank about the size of the established cash balance limit, because. the document is stored in the company and is intended for internal use.

It is necessary to determine the limit of the cash balance based on the revenue received earlier, the peak of cash costs or the estimated volume of revenue (for newly opened enterprises). The cash balance limit does not include the amount of cash for payments to employees of the enterprise (salary, scholarship, vacation and other payments) - they can be kept at the cash desk in excess of the established limit, but payments must be made within 5 working days.

Formula for calculating the cash balance limit

The formula for calculating the limit is as follows:

Limit = R * N / P where:

R - the amount of revenue for the billing period in the same period of previous years or the estimated amount of revenue or the peak volume of cash withdrawals.

P - settlement period determined at the discretion of the enterprise, but not more than 92 working days. Business days are the days on which the business is in operation.

N - the period of time between the days of depositing cash in the bank. It is set at the discretion of the enterprise, but should not exceed 7 working days, and if the bank is far away - 14 working days.

The regulation does not stipulate for what period it is necessary to set a limit for the cash register. This question is left to the discretion of the enterprise. You can set a limit for a month, quarter, year or other reasonable period. And revise if necessary.

Changed the rules for processing cash transactions

According to the new rules, cash transactions are processed on the basis of six documents:

Cash book(form 0310004) - to summarize information about the company's cash transactions.
Receipt order(form 0310001) and withdrawal slip(form 0310002) for registration of cash receipts at the cash desk and cash withdrawal from the cash desk.
Ledger cash received and issued by the cashier (form 0310005) to account for the cash flow between the senior cashier and the rest of the company's cashiers during the working day.
Settlement and payroll(form 0301009) to record hours worked, accruals, deductions and payments to company employees.
Payment statement(form 0301011) to record wages and other payments issued to employees.

The forms of other cash documents are not prescribed in the new Regulations. Some previously used forms are no longer needed. For example, the journal of registration of credit and debit orders KO-3 has remained in the past. Previously, at the end of the working day, the cashier had to transfer to the accounting department the second (tear-off) copy of the cash book sheet with the appropriate cash orders and other documents attached. Now you don't need to do this. In what form the employees of the company should draw up advance reports, the Regulation also does not indicate. However, in order to avoid unnecessary questions, it is better to use the previous form.

At the discretion of the management of the enterprise itself, the procedure for storing cash documents is also given. It is only indicated that they must be stored within the time limits established by the archival legislation of the Russian Federation (clause 1.9 of the Regulations).

Requirements for the arrangement of cash rooms have been simplified

Prior to 2012, every company that handled cash had to have an isolated and fortified cash room. It was difficult, and sometimes even impossible, to fulfill this requirement. But the inspectors fined the guilty mercilessly.

The new Regulation no longer imposes any requirements at all on the arrangement of the cash desk. Moreover, the choice of the place where the enterprise will make cash payments is completely left to the discretion of its management (clause 1.2 of the Regulations). That is, a cash desk can be a separate room, and accounting, and the head's office.

Moreover, it is not required that the cash register be located in any room at all. For example, the Regulation does not prohibit placing it, for example, in a car.

According to paragraph 1.11 of the Regulations, the company now determines how and where to equip the cash desk and how to ensure its safety. So now there is no need to equip the office with a real "impregnable fortress" in order, for example, to issue a couple of thousand rubles to employees once a month. The procedure and terms for checking the availability of money at the cash desk are also established by the head of the company.