Almost every state (municipal) institution uses financial assets, including monetary documents. They have a certain valuation, they must be stored and taken into account in a special way. How to work with monetary documents in a budgetary institution? We understand together with the head of the project "Kontur-Accounting Budget" of the company SKB Kontur Yulia Volkhina.

What are cash documents

Today in Russia there is no normative definition for the concept of "monetary documents". not designed and single register monetary documents. The regulatory legal acts indicate only the main features and examples of such documents (see instructions approved by order of the Ministry of Finance of Russia dated 01.12.10 No. 157n; hereinafter - Instruction No. 157n). It is generally accepted that monetary documents in budget accounting are understood as objects of a certain face value, which are purchased and stored in the institution, but services have not yet been provided for them.

The most famous examples of this kind of documents are coupons for gasoline or food, postage stamps, envelopes with stamps, notices for postal orders, vouchers for sanatoriums or children's health camps, and so on. These assets also include payment cards for mobile communications, IP telephony for long-distance and international calls, Internet access, air and railway tickets, travel tickets for public transport and so on.

• shares that were purchased from shareholders;
• securities;
• strict reporting forms (see "");
• documents for intangible assets.

How to reflect monetary documents in the accounting policy

The answer to the question of which assets will be considered monetary instruments, the institution must fix in its accounting policy. It also prescribes the procedure for their accounting, storage and write-off. All these procedures are regulated by several instructions and orders of the Ministry of Finance of Russia, complete list which you see below.

The main documents that regulate the work of a budgetary institution with monetary documents:

• Instructions for using the Unified Chart of Accounts accounting for public authorities (government bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions (approved by order of the Ministry of Finance of Russia dated 01.12.10 No. 157n);
• Instructions for the application of the Chart of Accounts for budget accounting (approved by order of the Ministry of Finance of Russia dated 06.12.10 No. 162n);
• Instructions for the application of the Chart of Accounts for accounting of budgetary institutions (approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n);
• Instructions for using the Chart of Accounts autonomous institutions(approved by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n);
• Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n “On approval of the forms of primary accounting documents and accounting registers used by public authorities ( government bodies), local self-government bodies, management bodies of state non-budgetary funds, state (municipal) institutions, and guidelines for their application.

We have collected in the table examples of wording that can be used in the accounting policy of the organization:

Chapter	What to write in the accounting policy
Organization of accounting	The list of positions of employees who are entitled to receive monetary documents and funds against a report on the purchase of goods (payment for work, services) is given in Appendix No. ... to this Accounting Policy. extradition Money and monetary documents under the report is made in accordance with the relevant Regulation No. ... to this Accounting Policy
The procedure for conducting an inventory	To confirm the accounting data and indicators of the annual financial statements an inventory of property and financial obligations is carried out: ________________________________ cash, monetary documents and strict reporting forms - monthly on an arbitrary date.
Accounting financial assets	As part of monetary documents, the following are taken into account (at the choice of the institution): stamps; marked envelopes; express payment cards for communication services; paid coupons for gasoline and oils; travel tickets for certain types of transport: air and railway tickets; single travel tickets; _______________________ _______________________ Monetary documents are accepted into the fund cash desk of the institution and are accounted for at their actual cost.

For each type of monetary documents, it is necessary to develop separate local regulations (LNA) - they are always interested in regulatory authorities during regular and extraordinary audits. Each LNA should indicate the positions of employees who are entitled to receive the corresponding type of monetary document, as well as the mandatory conditions and rules for its use.

A properly drawn up local normative act should justify the expediency of using monetary documents in a budgetary institution. To do this, it is necessary to carefully prescribe the algorithm by which employees will confirm their expenses.

How to store, use and write off

Since the institution has already paid, but has not yet redeemed the monetary documents, they must be kept at the cash desk. These documents are reflected in the cash desk if:

• purchased by bank transfer;
• purchased for cash by one person, but will be spent by another person;
• are issued to employees in installments, and their balance is kept at the cash desk.

Please note: if accountable person acquires monetary documents and immediately spends them, they are written off according to the advance report and do not go through the cash register.

To record the receipt of cash documents at the cash desk and their issuance from the cash desk, you need to use incoming cash orders (form 0310001) and outgoing cash orders (form 0310002). These forms were approved by Order No. 52n of the Ministry of Finance of Russia dated March 30, 2015 (hereinafter - Order No. 52n). It is necessary to make an inscription on the orders: “Stock”, and then fix them in the register of receipts and expenditures cash documents. These entries should not overlap with those that reflect the movement of funds.

For the stock cash desk, you should have a separate cash book with continuous numbering and the mark "Stock" on each sheet. Entries are made in it after receipt or issuance of monetary documents for each stock order. Please note: the lines "including on wages” and “total cash balance at the end of the day” in this cash book remain blank.

Control over monetary documents in a budgetary institution is carried out as part of regular checks of the cash desk. Based on the results of the audit, an inventory list (collation sheet) of strict reporting forms and monetary documents (form 0504086) is compiled. The rules for filling it out are regulated by order No. 52n.

For compliance with the requirements for the storage, use and accounting of monetary documents in a budgetary institution, its head is responsible. It determines the order and timing of control measures.

Subtleties of analytical accounting of monetary documents

Analytical accounting of monetary documents is differentiated by their types in the card for accounting for funds and settlements (form 0504051). This is stated in paragraph 171 of Instruction No. 157n. The card begins with records of balances at the beginning of the year. New entries are made no later than one day after the transaction. Balances are summarized at the end of each month.

All transactions with monetary documents are recorded in the journal for other transactions. The basis for each new entry should be the cashier's report and the documents attached to it (form 0504071). As well as an accounting card, the journal opens with balances at the beginning of the period. It reflects the turnover for the entire period and displays the balances.

Accounting rules for monetary documents

All accounting transactions of monetary documents and related accounting records can be divided into two groups:

	Debit	Credit
Receipt of monetary documents
Receipt from the supplier to the cashier
Spending by an accountable person or return to the cashier previously issued in the account
Identification of surplus during inventory
Disposal of monetary documents
Issuance from the cash register to the sub-report
Return from the cash desk to the supplier according to the terms of the contract
Shortage write-off
Write-off for extraordinary expenses (theft, damage, destruction)

Please note: if an institution issues both cash and cash documents to the same employees, then the calculations must be made on different accounts. For example, additional analytical codes can be added to the account "208 00".

Accounting for monetary documents in specific situations

Consider several typical situations that may arise when working with monetary documents as part of the financial and economic activities of an institution.

Example 1. Purchase and accounting of travel tickets

MKU purchased a ticket for all types of transport for 1,500 rubles for its employee. Payment was made from the personal account of the institution opened in the treasury. The ticket was issued to the employee as a sub-report. In the future, he must submit an advance report and return the used ticket.

Travel tickets are indeed issued to employees who are engaged in traveling work. In this way, the employer compensates for the related business trips fare. The acquisition of this type of monetary document is carried out according to KOSGU 222 "Transportation Services".

In accounting, such a transaction will be reflected in the following entries:

Example 2. Shortage of express payment cards

MBOU purchased for its administration 10 express payment cards for mobile communications with a face value of 300 rubles each. Payment is made through income-generating activities. Cash documents were immediately brought to the cashier. Four payment cards were issued to the director (later it was required to submit an advance report and supporting documents). According to the results of the inventory of the cash desk, a shortage of two cards was revealed. The culprit of the shortage was found, he voluntarily repaid the entire amount of the debt.

Express payment cards for mobile communications, according to their status, fall under the concept of a monetary document. Such cards are often used by administrations of institutions. Express payment cards for mobile communications are purchased under KOSGU 221 "Communication Services".

In this case, the accounting transactions are reflected as follows.

Question: A government institution acquires postal envelopes with the letter "A", that is, with stamps applied in a typographical way, and not pasted. Are these stamped envelopes cash documents? Do they need to come to the cash desk of the institution? If they are monetary documents, then what is the period for issuing these envelopes for reporting? Is it possible to issue them for a period, for example, 1 month?

Answer from 04/23/2015:

Postal envelopes with the letter "A", that is, with stamps printed in a typographical way, are a means of payment for postal services, therefore they are rightfully considered monetary documents. They should be credited to the cash desk according to an incoming stock order, issued against a report on an outgoing stock order.

Debit of account 1.20135.510 - Credit of account 1.30221.730 - receipt of envelopes to the cash desk from the supplier

Debit of account 1.20135.510 - Credit of account 1.20821.660 - receipt of envelopes in the cash desk when purchased through an accountable person

Debit of account 1.20821.560 - Credit of account 1.20135.610 - issue of envelopes to the employee under the report

The deadline for which envelopes are issued to an employee under a report can be set by order of the head, can be specified in the accounting policy in the section regulating the document flow. It is also necessary, when issuing envelopes against a report against signature, to notify the reporting employee about the deadline for issuing envelopes (indicate the deadline for issuing in the expenditure stock order), since the accountable person is not required to know all the orders of the head and accounting policy.

When determining the deadline for which envelopes for reporting will be issued, one should proceed from the average daily need for envelopes, as well as from the employee's ability to ensure their safety. If, for example, such an employee does not have a safe (another tamper-proof vault), it is unreasonable to give him more envelopes than is necessary for a day of work. If the employee has the opportunity for their long-term storage, the accounting policy should provide for the possibility of a planned and sudden inventory of the current balance of envelopes.

Instruction, approved. Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n) does not determine with what primary documents an accountable person can confirm the expenses incurred. Therefore, it is necessary to determine in the accounting policy what primary documents the employee will report on the expenditure of envelopes. This may be, for example, a register of sent correspondence. The form of such a primary document must comply with the requirements for the presence required details given in

№ 7/2009

Simonenko E.V.,
head of the department of accounting for receipts and expenditures of funds
Main Directorate of the PFR in the Ordzhonikidzevsky district of Yekaterinburg

As practice shows, the accounting of marked envelopes raises a lot of questions. Unfortunately, the new rules for budgetary accounting have not made any clarifications on this matter. But, relying on the provisions of regulatory legal acts, the right solution can be found. This will help our material.

Envelopes - monetary documents?

Based on the analysis of the norms of paragraph 107 of the Instruction on Budget Accounting, which was approved by Order of the Ministry of Finance of Russia dated December 30, 2009 No. 148n, stamped envelopes should be taken into account as part of monetary documents (although only stamps are named directly in the specified normative act). Therefore, envelopes with stamps pasted on them should only be at the cash desk of the institution.

Peculiarities cash transactions

Any movement of marked envelopes is reflected in the cash book of the institution (f. 0504514). The basis for making entries in it are cash orders: receipts (f. 0310001) are used when envelopes are received at the cash desk and expenditure (f. 0310002) - when they are issued from the cash desk. On cash warrants put a mark "Stock" and register them in the Journal of registration of incoming and outgoing cash documents (f. 0310003) separately from operations with other funds.

The purchased stamped envelopes are accepted by the cashier for reporting (including on the basis of an invoice received from communication institutions).

Accounting for transactions with monetary documents is carried out on separate sheets of the Cash Book (separately from cash transactions). However, a single end-to-end and sequential numbering of sheets is preserved.

Note that in accordance with the letter of the Central Bank of the Russian Federation dated August 28, 2007 No. 29-1-1-10 / 3669, daily withdrawal by the cashier of the institution in the Cash Book of the cash balance in the cash register and submission of the cashier's report to the accounting department are required. Nothing is said about monetary documents in the letter of the Bank of Russia. Therefore, it can be assumed that if there is no movement of monetary documents, it is not necessary to withdraw the balance on them daily to the cashier of the institution.

Control over the correct maintenance of the Cash Book is assigned to the chief accountant of the institution.

Remember the nuances of the transition period

It should be noted that the procedure for accounting for monetary documents, which is currently in force, differs significantly from that which was applied before the entry into force of Instruction No. 148n. In particular, it is now provided that accounting of monetary documents is carried out together with other funds and currency in a single cash book of the institution (clause 3 of Appendix No. 2 of Instruction No. 148n).

Please note: Instruction No. 148n entered into force on March 17, 2009, but it applies to transactions reflected in budget accounting from January 1, 2009.
That's why Guidelines on the transition to the new provisions of the Instructions on Budget Accounting (sent by letter of the Ministry of Finance of Russia dated April 10, 2009 No. 02-06-07 / 1505) the following rules are established.

Firstly, it is unacceptable to re-register and correct those already formed since the beginning of the year. primary documents. Secondly, when maintaining a single Cash Book, its sheets formed before the provisions of Instruction No. 148n are applied are not reissued.

In other words, the sheets of the “stock” Cash Book filled in from January of the current year, signed, laced and numbered, must be stored in parallel with the main unified Cash Book. And separate sheets of the unified Cash Book, reflecting the movement of monetary documents, are formed with a mark-stamp "Stock" starting from the moment the institution switches to new accounting rules (for example, from June 1 of this year).

Keeping cash...

... in a budgetary institution, the cashier organizes. Marked envelopes are kept in places (premises, safes) that meet the requirements for their safety. The cashier, as a responsible person, ensures proper accounting of their receipt and issue.

Issuance of monetary documents

The cashier transfers marked envelopes for use to financially responsible persons who are responsible for the design, issuance and use of envelopes for reporting.

The list of named employees is determined by the head of the institution.

In addition to cash documents, they draw up an invoice or register transactions in the Journal of issuance for a report of monetary documents. It should reflect the following data:

Date of issue of monetary documents;

Surname, name, patronymic of the person to whom they are issued;

The number of stamped envelopes issued;

The cost of issued monetary documents;

Signature on receipt.

Grounds for debiting envelopes

Stamped envelopes are usually issued for a period of not more than a month (the specific period is set in the accounting policy of the institution) on the basis of a memo generated in the name of the head of the institution. The note indicates the required number of stamped envelopes, as well as information about the debt on stamped envelopes issued earlier.

After the expiration of the established period, the accountable person fills out the Advance Report (f. 0504049), in which he writes down the data on the issued stamped envelopes in quantitative and value terms.

Expenses on monetary documents are recognized only after documentary confirmation of their sending by mail. This can be evidenced by the completed Register of sent stamped envelopes, signed by the accountable person. The form of the document is not normatively approved, therefore, the institution should develop it independently and fix this fact in the accounting policy.

For example, the registry might look like this:

REGISTRY

stamped envelopes

July

9 G.

Sender's address: 578 023, Ivanovsk, st. Nagornaya, 56

Address of the recipient

Name / full name of the recipient

Note

price, rub.

578 025, Ivanovsk, st. Lenina, 112

MI FTS of Russia No. 5 in the Leninsky district

report forwarding

578 027, Ivanovsk, st. B. Khmelnitsky, 56, k. 2

LLC Stationery

forwarding the act of reconciliation of settlements

Compiled by:

accountant

Zavidova

Zavidova O.D.

(job title)

(painting)

(deciphering the painting)

Checked:

ch. accountant

Petrova

Petrova M.I.

(job title)

(painting)

(deciphering the painting)

« 31 » July 2009 G.

The register is attached to the advance report compiled by the employee and submitted to the accounting department.
An accountable person may spoil the form of a stamped envelope. There are no clarifications on the write-off of damaged forms of monetary documents yet. Therefore, we recommend that you write them off using the Act on writing off strict reporting forms (f. 0504816) or independently develop a similar form, fixing it in the accounting policy of the institution. Marked envelopes written off in this way are destroyed (burning, crushing into parts using, for example, a shredder).

Analytical accounting

Spending made budget institution for the purchase of envelopes of unmarked type, should be taken into account under the article On the increase in the cost of materiel. The result of this conclusion was the procedure for using the classification of budget expenditures of the Russian Federation, which was approved by order of the Ministry of Finance. According to this order, the services provided by the postal service, as well as the purchase of stamps and envelopes and letterheads with marking, should be classified under the item Communication services.

It should also be remembered that, according to the instructions on the application of the general plan for accounting accounts, all postage stamps, as well as envelopes with markings and forms with similar marks, are related to documentary acts in terms of money, and, therefore, should be taken into account on the account for monetary documents . The cost of a monetary documentary act is displayed in accounting of a budgetary nature. In essence, this price is fully equivalent to the size of non-financial assets or services that can be provided outside of violations of the relevant contract.

Expenses of cash value are formed in accounting of a budgetary nature in the event of the acquisition of monetary documentary acts, and actual expenses for the current financial year can be formed only after they have been completed. If unmarked envelopes are purchased, then there can be no question of any payment for postal services. Therefore, there is no reason to attribute such expenses to the item of postal services.

According to the existing rule, spending on the purchase of items that in the future, according to the instructions of the instructions, can be included in assets of a non-financial nature, should be attributed to the appropriate items from the income group of non-financial assets. But expenses for the purchase of items are classified as fixed assets and are made under the article on the increase in the cost of fixed assets, and expenses for the purchase of items that belong to inventories are addressed to the article on the increase in the cost of inventories.

The requirements under which items purchased for the needs of the organization to the main funds must comply with instructions 157 and its subparagraphs 38-39, 41, 99. The essence of these subparagraphs is that unmarked envelopes cannot belong to the main funds. For this reason, unmarked envelopes can be written as inventories, and the expenses that were incurred in purchasing them should be charged to the Inventory Increase item.

It was this conclusion that independent experts considered the most reasonable, confirmed the correctness of this interpretation and arbitrage practice. Therefore, such expenses, even in previous years, should be processed in a similar way.

Source: blagosti.ru

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An employee of a state treasury institution who works in a structural unit in the region and has stamps and stamped envelopes on his account is dismissed. Is it possible to transfer stamps from the accountability of a resigning employee to the accountability of another employee, bypassing the cash desk? Is correspondence Dt 208.21 - Kt208.21 possible? What document can be used to transfer?

Answer

Stamps and stamped envelopes are accounted for as monetary documents on account 201.35.

Employees cannot transfer accountable amounts to each other, this is not provided for by law.

An employee who has stamps and stamped envelopes on his account must report on the used stamps and envelopes and hand over the balance to the cashier according to a cash receipt order (marked - Stock). And, the employee who will receive a sub-report writes an application for the issuance of these stamps and stamped envelopes, and on the basis of an expense cash order (marked - Stock) draw up an issue from the cash desk.

Rationale

1. From recommendation Natalia Guseva, Director of the Center for Education and Internal Control of the Institute additional professional education "International Financial Center", State Counselor of the Russian Federation of the 2nd class, Ph.D. n.

How to reflect the receipt and disposal of monetary documents in accounting

Keep monetary documents at the cash desk of the institution and take into account on account 201.35 “Money documents”. Such documents, in particular, include: paid coupons for gasoline and oils, for food, paid vouchers to sanatoriums, received notices for postal orders, postage stamps, etc. This is stated in paragraph 169 of the Instructions to the Unified Chart of Accounts No. 157n .

Make out the receipt and issue of monetary documents with incoming cash orders (f. 0310001) and outgoing cash orders (f. 0310002) indicating the record “Fund” on them. Keep records of transactions with monetary documents on separate sheets of the cash book, also indicating the entry “Fund” (f. 0504514) on them. At the same time, the total indicators of operations for the day and the indicators of the balance at the end of the day are formed for cash and for monetary documents separately.

Keep analytical records of operations with monetary documents by their types in the card for accounting for funds and settlements (f. 0504051).

Record transactions on the account in the journal for other transactions (f. 0504071) on the basis of the documents attached to the cashier's reports.

This procedure is established by paragraphs 170-172 of the Instructions to the Unified Chart of Accounts No. 157n, Methodological Instructions approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.

Sergei Razgulin, Acting State Councilor of the Russian Federation, 3rd class

Stanislav Bychkov, Deputy Director of the Department of Budget Methodology of the Ministry of Finance of Russia

How to reflect the purchase of envelopes in accounting

The answer to this question depends on which envelopes the institution purchases - marked or unmarked.

In accounting, consider marked envelopes for sending mail items as part of monetary documents on account 201.35 “Money documents” (clause 169 of Instructions to the Unified Chart of Accounts No. 157n). Make out the receipt and issue of marked envelopes with an incoming cash order (f. 0310001) and an outgoing cash order (f. 0310002) indicating the entry “Fund” on them (clause 170 of the Instructions to the Unified Chart of Accounts No. 157n).

Advice: in order to report on the use of marked envelopes, the accountant, together with the advance report (f. 0504505), may submit a register of marked envelopes. This document will confirm to whom, at what address and in connection with what the letter is sent.

Since there is no unified form of the document, it can be drawn up in free form and approve in the accounting policy of the institution.

If an institution purchases unmarked envelopes, then the procedure for their reflection in accounting depends on the purpose of the acquisition.

Record unmarked envelopes purchased for employee award events on the off-balance account 07 “Awards, prizes, cups and valuable gifts, souvenirs” in the context of materially responsible persons and places of storage. Envelopes in this account should be accounted for at the acquisition cost. This is stated in paragraphs 345-346 of the Instructions to the Unified Chart of Accounts No. 157n.

Unmarked envelopes purchased for the current activities of the institution (except for envelopes purchased for rewarding employees), reflect as part of inventories on account 105.06 “Other inventories” (clause 118 of the Instruction to the Unified Chart of Accounts No. 157n). More.

Pay the expenses for the purchase of envelopes under the element of the type of expenses 244 "Other purchase of goods, works and services to meet state (municipal) needs". And in accounting, expenses must be distributed according to the following codes KOSGU:

• purchase of marked envelopes - sub-article KOSGU 221 "Communication services";
• purchase of unmarked envelopes for employee award events - article KOSGU 290 "Other expenses";
• the purchase of unmarked envelopes in other cases - article KOSGU 340 "Increase in the cost of inventories."

This order follows from Sections III and V instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

The procedure for recording the acquisition of envelopes in accounting depends on the type of institution.

In the accounting of state institutions:

Record the purchase and issuance of stamped envelopes by posting:

Debit KRB.1.201.35.510 Credit KRB.1.302.21.730
- marked envelopes were received at the cash desk (on the basis of an incoming cash order);

Debit KRB.1.208.21.560 Credit KRB.1.201.35.610
- stamped envelopes were issued from the cash desk for sending postal items (on the basis of an account cash warrant).

Reflect the purchase of unmarked envelopes for rewarding employees by posting:

Debit KRB.1.401.20.290 Credit KRB.1.302.91.730
- reflects the cost of unmarked envelopes purchased for the event to reward employees;

Debit KRB.1.302.91.830 Credit KRB.1.304.05.290
- paid for unmarked envelopes purchased for the event to reward employees;

Increase in off-balance sheet 07
- Envelopes purchased for the event to reward employees are reflected off the balance sheet.

This procedure is established by paragraphs 50, 102 of Instruction No. 162n, Instructions for the Unified Chart of Accounts No. 157n (accounts 201.35, 208.00, 302.00, 304.05, 401.20, off-balance account 07).

2. From the article

Accounting for settlements with accountable persons

Settlements of the institution with accountable persons are reflected on account 208 00 000 “Settlements with accountable persons”.

It is designed to account for settlements on the amounts of cash and (or) monetary documents issued by the institution against the report.

In the accounting policy, the institution has the right to establish, as part of the working chart of accounts, an additional grouping of settlements with accountable persons in the context of types of expenses (disposals).

An advance payment for the report is issued by order of the head of the institution (on the basis of a written application by the recipient).

In particular, the cashier has the right to issue an expense cash warrant for an accountable amount only on the basis of an application from an employee.

Leader's order travel certificate and other documents are not suitable for this.

As a rule, money is given to the employee from the cash desk, but another option is also possible: the amounts are transferred to the employee's salary card.

The Ministry of Finance of Russia and the Federal Treasury issued a letter that allowed state institutions to transfer travel allowances to salary cards employees (letter of the Ministry of Finance of Russia, Federal Treasury dated September 10, 2013 No. 02-03-10/37209, No. 42-7.4-05/5.2-554).

Persons who have received money under the report are obliged, no later than three working days after the expiration of the period for which they were issued, to submit to the accounting department of the institution a report on the amounts spent and make a final settlement on them.

According to paragraph 6.3 of the Instruction of the Bank of Russia dated March 11, 2014 No. 3210-U, it is impossible to issue accountable amounts to an employee who has not accounted for previously received money.

That is, the accountable person must draw up an advance report for the previously issued amount, and only after its acceptance can an advance payment be issued for other needs of a public institution.

As for the period for which funds can be issued to an accountable person, it is not established by law. In accordance with clause 6.3 of the Instructions for Conducting Cash Operations in the Russian Federation, institutions issue cash against a report on business and operating expenses in the amount and for the periods determined by the managers. Thus, at the level of legislative normative acts, there is no restriction on the timing of submission of advance reports on the expenditure of funds issued for household expenses. Appropriate deadlines may be set internally. normative act or determined when the manager makes a decision on the fact of a specific issuance of money.