How To Strengthen The Management Of Check Settlement Within The Unit?

In order to avoid loss, theft, shorting, etc., to prevent economic losses to the unit due to poor management, all units should establish and improve the internal control system of check settlement, and strengthen the management and control of check settlement, including:

(1) cheque. Administration The finance department is responsible for the designated cashiers, and is responsible for keeping them carefully, so as to prevent loss and theft.

(2) check and reserve bank seal and check password list should be kept separately and kept by the special person.

(3) the relevant departments and personnel are required to fill in a special "cheque requisition list" by cheque, indicating that the purpose, date and amount of the cheque should be signed by the managing personnel and approved by the relevant leaders.

(4) Check The designated cashier is issued by a special person, and the teller signs the check according to the required requirements according to the "check receipt" approved by the leader, and registers it in the check issuance register.

(5) no units are allowed to carry out blank checks with seals.

If the purchase amount is difficult to determine in advance and the actual situation needs to be settled in a blank transfer cheque, after the consent of the unit leader, the cashier may issue a blank cheque with the following contents: timing (filling in the date of the check), fixed point (filling in the collection unit), fixed purpose (filling the check usage), and the limited amount (plus the "limit * * yuan") in the upper right corner of the check.

The units should issue "blank checks". Blank cheque Issue the register, implement the blank cheque collar number system to strictly control the issuance of blank checks. The "blank check issuing register" should generally include the following contents: the date of application, the number of the check, the requisiee, the purpose, the unit of collection, the quota, the approver and the sales number. When a leader receives a cheque, he must sign or seal it in the register of the "user" column. When he returns the cheque's stub or unused cheques, the sales number should be in the column number of the registration book and the date of the sales number should be indicated. The basic format of "blank check issuing register" is shown in Table 4-2 (omitted).

(6) establish and improve the checking reimbursement system. The relevant departments and personnel within the unit should be reimbursed in time according to the regulations. In case of special circumstances, they should get in touch with the financial departments in a timely manner so that the finance department can grasp the usage of the check and make reasonable arrangements for the use of the funds.

(7) in order to avoid issuing false checks, the financial departments of each unit should check accounts with the opening bank regularly, understand the situation of not reaching the accounts, accurately grasp and control their bank balance, and provide decision-making information for the rational arrangement of production and business operations.

(8) in order to avoid accepting empty checks and invalid cheques, each unit should establish a review system for accepting cheque. In order to prevent fraud and falsely claiming, the receiving unit should generally stipulate that a cheque must be received for a few days (such as three days, five days) before delivery, so that there is enough time to submit the cheque received to the bank and complete the collection procedure. In case of holidays, the time of delivery is pushed back, so as to prevent lawbreakers from using holiday bank to rest and unable to complete the collection procedures.

(9) once a cheque is lost, it will immediately report the loss to the bank or request the bank and the receiving unit to help prevent it.