How is collection of funds carried out? Profession collector

Many modern companies use the services of organizations that specialize in collection. This is due to the fact that creating your own collection service is expensive and usually unproductive. Therefore, companies turn to cash collectors to take the cash to the bank. This procedure helps save money and protect it from scammers. And in our article today we will reveal in more detail the procedure for collecting funds and talk about the nuances of this operation.

What is included in the service

The collection process is regulated by Bank of Russia instruction No. 3210-U. There are no other regulatory documents. Collection refers to the procedure for collecting cash monetary units and documents and moving them to the bank for transfer to the company’s personal bank account. This procedure performs the following important tasks:

• Delivery of revenue from a trading organization to the bank.
• Delivery of money from various retail outlets to the company in order to transfer it from there to a banking organization.
• Transporting money from the bank to the office for payment to employees.
• Transportation of borrowed money from the bank to the office.
• Delivery of funds from a banking institution to exchange offices.
• Transportation of cash between branches of one organization.
• Security for bank employees who transport documents or money.

Collection allows you to quickly and, most importantly, with a high degree of security, transfer cash proceeds to a current bank account, which is convenient. This procedure will also help fill the cash register with the necessary coins and small denomination bills for easy exchange. Interestingly, collection service employees can transport not only money, but also important documents.

How is collection carried out?

Cash collection saves the company's working time. Employees who transferred funds to collectors cease to be responsible for them, which means they get rid of unnecessary headaches. To get even greater savings, some companies operating under one roof enter into a joint agreement with the collection service. This is convenient if companies work on the same schedule, and the service is thus cheaper for everyone. Preparing the necessary documents at the enterprise is the responsibility of the cashier; he is responsible for filling out papers and interacting with the collector.

The preparation of documents for collectors is carried out by the cashier, who is responsible for the completeness and timeliness of documents.

Collection takes place according to the following scheme:

1. A schedule for the movement of the collection vehicle is drawn up, which is agreed upon with the companies.
2. The collection officer on duty fills out a special card, which is given to the credit institution.
3. Next, he receives a stamp, a power of attorney for transportation and keys.
4. Before handing over the money, the responsible employee of the company presents to the collector documents that confirm his right to dispose of the money. The appearance card contains the following information: bag number, company name and address, code, telephone number.

Collection rules require that a company employee (usually a cashier) present the following documents:

• Invoice for the bag.
• Receipt for the bag.
• Sample of a seal.

The cashier must be next to the collector while checking the seal for integrity, checking the correctness and accuracy of filling out the documentation. If a mistake is made when filling out the appearance card, you can correct it and confirm the correctness of the correction with the cashier’s signature. If an employee refuses to hand over a bag of money, he writes the word “refusal” in a special column. In this case, the accompanying documents confirm that responsibility for safety has not passed from the company to the collectors.

After the bag is delivered to the bank, the bank officer checks the records that have the shipping documents. He checks the bag for damage, checks the seal and whether the number on the bag matches the one written on the invoice. If the requirements are met, the bank employee accepts the cash. At the end, collectors hand over the stamp, keys, power of attorney and cards. This completes the delivery process. Collection for individuals is essentially the same. This is exactly how the paperwork takes place, and then the process of transporting funds.

Transferring money from the organization's cash desk to the bank using collection is the most proven and reliable way. For cash, such transportation will be safe and fast. The main thing is to fill out all the documentation correctly.

Cash collection - what is it? Probably many people ask this question. This article will help you figure it all out. First, we need to define the term presented. So, this is a procedure for collecting and subsequently transporting cash currency both between different organizations and between divisions of one. In addition, cash collection involves the movement of any valuables. For example, important documents, precious metals, and much more.

Order of conduct

Since the collection of bills, payment and settlement documents, as well as other banking procedures, it is necessary to first prepare some papers. To begin with, an agreement is concluded between the organization providing collection services and the company that needs them. However, you should not limit yourself only to legal entities, since there are situations in which cash collection for individuals is also in demand.

It is important to remember that organizations providing such services work closely with banks, which, in turn, issue numbered appearance cards on a monthly basis. They indicate in detail: the name, contact details, address and opening hours of the organization, the numbers of the bags assigned to them, as well as the time and frequency of arrival of collectors. Of course, the last of the listed data is determined in accordance with the volume of transported banknotes. Each empty bag involved in the described process is assigned its own number. Then the head of the collection service coordinates with the serviced organization the time of arrival of specialized vehicles.

All you need

Of course, the process called “collection of funds” requires compliance with many rules, one of which is not only receiving an empty bag, but also completing the accompanying documents. So, the list of everything necessary, issued to the employee before departure, is as follows: a specialized container, designated with an individual number, keys, a stamp, appearance cards, as well as powers of attorney for the transportation of currency or other valuables.

Actions upon arrival

Regulatory acts prescribe the sequence of actions that an authorized employee, delivered to the place where the required services are provided, must perform. To begin with, the cashier must check the identity documents of the arriving person, the power of attorney for transportation, the appearance card, and also accept a new empty bag assigned to this company. And, in turn, provide a sample of the seal and a bag filled with banknotes, and do not forget to attach the corresponding invoice and receipt. In addition, it includes drawing up a document indicating all the operations performed. Then the statement and the completed register are checked for compliance with the declared amounts, and the papers are placed in a bag with cash. The next point, which includes a process called “collection of funds,” can be considered the sealing procedure. In the presence of the cashier, it is necessary to check the integrity of both the seal and the bag, as well as the inaccessibility of the contents inside. An employee of the serviced organization fills out an appearance card, after which an authorized person checks the numbers on it, on the receipt and on the invoice. If the cashier made a mistake when filling out the appearance card, it must be immediately corrected to the correct entry. This action must be performed by the same employee. The correctness of the new mark is certified by the cashier's signature.

Important Terms

In the process of accepting a bag with cash and all accompanying documents, the collector signs a receipt, certifies it with the organization’s stamp and writes the date, and then returns it to the cashier. However, there may be cases when an employee of a service institution finds various violations. It is important to note that deviations from the prescribed rules include not only defects in the bag and sealing, but also incorrect preparation of the accompanying sheet. The question immediately arises: what to do in such a situation? Collection of funds will be successfully completed if the defects found can be eliminated in the presence of an authorized person, without disrupting his work schedule. If it is not possible to take action to eliminate violations as soon as possible, the bag will not be accepted. Consequently, collection of funds (in a store, for example) is carried out upon a subsequent visit to the service organization. Of course, you must remember to put the appropriate mark in the “repeated arrivals” column of the attendance sheet.

Receiving bags at the bank

This procedure has some characteristic differences and is considered more complex than receiving banknotes and other material assets by the collection service. To begin with, it is necessary to note the order of actions performed by the structure. He is obliged to check the compliance of the entries made in all attached documents: invoice, appearance card or receipt, and also carefully inspect the bag for damage (such as patches, tears in the fabric, external seams, tears in the strapping or the appearance of knots there), and identify defective seals and locks . After this, you should check the numbers indicated on the bag and on the accompanying documents.

Violations at this stage

If a banking service employee identifies inconsistencies in the accompanying papers, a note is made in the notes column of the audit log, which is subsequently endorsed by both the receiving and the delivering party. If any traces of damage are found on the bag, it must be opened and the contents (piece or sheet) counted. Identification of a shortage or surplus is recorded in the autopsy report. The name and details of the organization, the date and reason for the autopsy, as well as the positions, surnames and initials of the workers who performed the autopsy and were present at it, and information about the premises where this procedure was carried out are also entered there.

Cash collection: postings

Since the above procedure falls under the category of accounting, it is necessary to register where account 57 “Transfers in transit” will be used. This is considered convenient both for organizations and for collectors themselves. Consider the following example. The organization needs to transfer the amount of 700 thousand. e. to the bank for subsequent crediting to a certain Commission is 0.2% of the received amount.

Thus, the collection of funds is clearly presented in the table above.

Specialized services, bank security units and certain departments at enterprises have the right to carry out collection of retail outlets. An agreement is concluded with each of these services for the provision of services for the collection and transportation of money and material assets.

Cash collectors not only collect cash and transport it to various authorities. They also have the right to transport cultural property, jewelry, secret documents and jewelry. Each of these employees collects money or valuables, as required by the collection instructions. The punishment for violating the regulations is very strict, ranging from dismissal or a large fine to criminal liability. It all depends on the consequences of the violation.

When concluding an agreement with a special service or bank armed security, the collection procedure is regulated by the current regulations and internal regulations of these institutions and services. Authorized divisions have the right to service customer retail outlets and transport cash from them in accordance with the regulatory standards established by the actual contract.

Sometimes large enterprises are allowed to independently organize the collection of funds at their branches and from partners selling their products. For this purpose, an in-house service is created to collect and transport cash. Activities at other retail outlets not related to this organization are prohibited.

Procedure for carrying out collection operations

The cash collection procedure begins with the collection department preparing a special one along with a partially completed transmittal sheet. Then the materials are distributed to enterprises, according to the route list and concluded contracts.

At the specified time, the collection service visits the outlet again. If it is a small store, its work is temporarily suspended. When collecting cash from a supermarket, there is no need to stop working, since there is a special room for counting and transferring cash.

As prescribed by the rules for collection of funds, in the presence of a representative of the retail outlet and the collector, the money supply is recalculated and verified for authenticity. After this, the amount is recorded in the forwarding slip, and the sender provides a form that has already been filled out by the time the service arrives. Then the document is endorsed with signatures and a seal.

The completed statement is placed in a collection bag, which is closed and sealed by representatives of the service and the retail outlet. All materials are transported to a banking or other financial institution.

As required by the instructions for collection of funds, representatives of the service must:

• strictly adhere to the schedule and route of movement;
• when collecting cash, make sure that the amount of money corresponds to that stated in the statement;
• check that the form is filled out correctly;
• ensure the sealing of the collection bag and subsequent delivery to the storage location.

When collecting by the internal service of the enterprise, the procedure differs from the standard one. At a retail outlet, cash is not always transferred using a transfer slip; sometimes a cash transfer act is simply filled out. In addition, the management of the enterprise often saves on cash collection bags, and the money supply is transported in mini-safes or metal containers.

Requirements for collection

Carrying out collection is often associated with risks to life and health. Therefore, strict adherence to all regulations sometimes saves you from a possible robbery attack. Special services do not disclose all the requirements that collectors must fulfill, since this information belongs to the category of proprietary information that is inaccessible to outsiders.

Existing requirements for cash collection also apply to senders. They must provide:

• free access to the doors of a retail outlet or emergency exit;
• good lighting at the entrance, as well as inside, along the route of the collector;
• a separate room for cash collection, which must be locked from the inside, or a temporary cessation of store operations if there is no separate room for a cash register;
• free movement of service employees inside, accompanied by authorized personnel or a representative of the facility security service.

If the above points are not met, collectors have the right to refuse to collect and transport valuables.

Collection rules are not regulated at the government level. The described standards are based on current legislation, so compliance with the instructions helps not only to save money or material assets, but the life and health of service workers.

Collection is a service for the collection and transportation of funds provided by a bank or a specialized organization. Collection is carried out by persons with appropriate professional training holding the position of collector. The customers of collection services are legal entities - banks, shops, catering establishments and service industries, and other organizations that maintain cash accounting and have daily revenue. In Russia there is a state company "Rosinkas", which belongs to the Central Bank of the Russian Federation and provides collection services to banks and financial institutions.

Collection of funds

Using the services of cash collectors allows you to ensure security when transferring cash and other valuables to the bank. However, for many organizations, creating their own collection service is not profitable, so in most cases, a contract for collection services is concluded with a bank or a specialized licensed collection service. Also, collection services can be provided by services for the transportation of valuable goods with the appropriate license. Collection of funds imposes financial liability on the collection team, the extent of which is determined in the liability agreement.

Bank collection

Collection service or collection at a bank is a service that allows you to simply, quickly and safely deposit proceeds into the bank. As part of this service, bank collectors collect cash, count it, bring it to the bank and credit it to the bank account of the customer organization. In addition to collecting proceeds from the cash register, cash collectors can also carry out cash and technical maintenance of terminals and ATMs. As part of collection services, bank collectors can also deliver the necessary amounts of cash to the organization - for example, for issuing wages.

Collection services

An agreement for collection services may imply not only the transportation of cash directly from the client’s organization (office, store) to the bank. Cash collectors can also perform the following operations:

• transportation of material assets to the bank (precious metals, precious stones, bank papers, securities);
• transportation of important documents, cash and material assets between structural divisions;
• transportation and one-time exchange of cash for banknotes/coins of other denominations;
• delivery of cash to the organization's cash desk;
• receiving and crediting funds to the client's account.

Arrangement of collection

Before the start of providing collection services, the organization and the company providing the services enter into an agreement that specifies the responsibilities of the parties. At this stage, a schedule and conditions for organizing collection are also drawn up and agreed upon. According to the contract, the customer company is obliged to provide free, safe and illuminated access to the premises in which the seizure of money and valuables is carried out. Before starting the procedure, the collector must present his official ID. Transportation is carried out in special sealed bags on armored service vehicles.

Transporting large amounts of cash, such as proceeds from stores to a bank, is cash collection. Many have seen cash collectors at work, carrying special bags of cash from trading floors or loading ATMs with new cassettes of banknotes for dispensing. These are armed people who have undergone special training and transport valuables in a special armored vehicle - if necessary, they will be able to give criminals a worthy rebuff. The main reason for using the services of cash collectors is concern for the safety of funds.

What is collection

The meaning of the concept “collection of funds” includes a set of measures for transporting the money supply by a team of collectors between individual enterprises, their structural divisions and credit organizations. Etymologically, the origin of the term is related to the Italian word “incassare”, literally meaning “to put in a box”. This very accurately describes the work of cash collectors, only instead of boxes they use special bags. The actions of collectors are regulated by the legislation of the Russian Federation - Directive of the Bank of Russia No. 3210, which sets out in detail the operating procedure.

Goals and objectives

Collection of funds, material assets and documents guarantees safety during their movement, protecting against theft and other illegal forms of taking. Collection services allow you to:

• transport proceeds from a store (trading enterprise) to a credit institution;
• deliver money from the banking structure to the cash desk of the enterprise for the payment of wages to employees;
• transport money supply between branches of a financial institution;
• replenish ATMs with banknotes (with receipt of a check on the status of the meters) and collect proceeds from cash acceptance terminals;
• organize the transportation of documentation and valuables.

Who provides collection services

In accordance with current legislation, cash collection for crediting to a bank account can be carried out:

1. directly to bank cash desks;
2. through a collection service, which is entrusted with the transportation of the money supply;
3. through the special collection service “Rosinkas”, operating under a license from the Bank of Russia;
4. using the federal postal service;
5. directly to automatic safes.

The servicing bank based on the execution of the agreement

Many banking organizations today have their own collection service. Transportation of money and other valuables is carried out in special bags, which are affixed with a control seal. A bilateral agreement between the bank and the service organization implies the safe collection of funds to the credit institution and full financial responsibility for the safety of cash. When an agreement is concluded, the time and frequency of the collectors’ visit is determined in accordance with the organization’s work schedule.

Having arrived at the site at the appointed time, the collectors check the integrity of the seals on the special bag handed over to them, comparing it with a sample. If the integrity of the bag and the compliance of the seal with the sample are not in doubt, then the collector takes the special bag and ensures its safe transportation to the bank. If there are comments regarding the packaging of cash (for example, the special bag is damaged), then the cashier once again counts the money in the presence of an employee of the collection organization.

The Central Bank by drawing up a tripartite agreement between the Central Bank, the servicing bank and the company

The Bank of Russia, which included the Special Transportation Department, abolished this structure from June 1, 2016 and transferred its property to the Russian Collection Department (Rosinkas). If the financial institution that services the organization (for example, a store) does not have its own collection service, then the option would be to turn to the services of Rosinkas, drawing up a tripartite agreement and identifying responsible persons on each side (the document is a legal guarantee for the client).

Private security companies

In some situations (for example, suitable prices for the service), private security companies (PSCs) may be involved in the collection of an organization’s funds or the transportation of valuable objects. At the same time, having a license is not mandatory - security companies, by law, have the right to escort cash. Moreover, before starting work, an agreement is concluded with the private security company on full financial liability in case of robbery or loss of transported cash. This procedure is the same as when working with bank collectors:

• A client (trade company, etc.) who needs to transport cash enters into a tripartite agreement with a financial institution and a security company.
• At a certain time, according to the approved check-in schedule, a private security company employee takes a prepared bag with money and documents from the cashier of a trading enterprise, ensuring safe delivery to the credit institution.
• The bank accepts money in the prescribed form, recalculates it and credits it to the client’s account.

Collection service

Whatever option of collection services the client chooses, he should know that today this is a very wide area of ​​activity. This includes areas such as:

• transportation of money to a bank branch;
• transportation of cash to the enterprise;
• delivery of small banknotes and/or small change coins instead of large bills;
• support of material assets and documents between structural divisions of the client organization.

Rules for collection of funds

In order for cash to be delivered to the bank without incident, strict adherence to the rules is necessary by all participants in this process - the cashier transferring the money and the collection employee transporting valuables to the credit institution. Along with legislative norms, these transportation rules in a particular case can be regulated by a signed agreement, which determines the frequency of arrivals for cash, the number of collection bags, etc.

Transferring cash in excess of the cash limit to the bank

The Bank of Russia has developed a special regulation No. 373-P dated October 12, 2011, according to which all cash held by an organization in excess of the established limit must be surrendered to the bank. The safest way to do this is to use the services of cash collectors. Accumulation of amounts exceeding the established limit is possible only when issuing wages (and other payments), as well as on weekends and holidays. Violation of the rules of cash transactions entails a fine under Article 15.1 of the Code of Administrative Offenses of the Russian Federation:

• for officials – 4000-5000 rubles;
• for organizations – 40,000-50,000 rubles.

Providing the bank with an impression of the seal

Collection of funds from the client to the credit institution involves providing bank employees with prints of the seal that will be placed on transported special bags. Such a seal must contain the client's number, his brand name or an abbreviated company name. The seal impressions are certified by the director (or an authorized person) - one copy is transferred to the banking organization, and the other remains with the company and is presented to the collectors when handing over the bags.

Preparation for delivery of funds on time

Before collection of funds is carried out, the cashier of the organization needs to carry out preparatory actions. This includes:

• recalculation of amounts prepared for transportation, packaging of cash in accordance with the rules of the Bank of Russia, placement of funds inside a special collection bag (the number of bags depends on the volume of funds being collected; if the volume is large, there may be several of them);
• preparation of documentation for each bag (copies of delivery notes, invoices and receipts - each of them is signed and stamped);
• put the necessary documents inside the special bag, then seal it in the prescribed manner, placing the seal as close to the knot as possible and leaving free ends no longer than 2 cm.

Conducting cash collection

The safety of cash during transportation by collectors largely depends on how correctly all the intermediate stages of this process are carried out. The table shows the order in which funds are collected:

Preparing deposit cards at the bank

For each client being collected, the bank prepares a monthly appearance card 0402303 in the form established by the Bank of Russia. This card states:

• numbers of bags assigned to the client;
• name and address of the organization;
• schedule;
• check-in time.

Receipt of bags and necessary documents by the collection service

The number of bags allocated to the organization is determined by the volume of transported revenue. The minimum quantity is two - upon arriving at the client, the cash collector leaves him an empty bag 0402300 and takes the prepared one with cash. In addition to the bag, before leaving, the collection worker receives:

• power of attorney in the prescribed form;
• stamp;
• keys;
• appearance card 0402303.

Responsibilities of a cashier when depositing cash

Along with the cash, the cashier prepares the necessary documents for the arrival of the collector. This is documentation like:

• forwarding slip 0402300 in three copies (one is placed inside the bag, the second is handed over to the collector, the third remains with the client);
• register of transactions performed (put in the bag) - the amount reflected in it must coincide with that indicated in the statement;
• invoice for the bag 0402300;
• receipt for bag 0402300.

After waiting for the collector to arrive, the cashier hands him the special bag according to the established procedure. At the same time, he:

• checks documents from the collection officer (identity cards, power of attorney, appearance card), compares signatures and seals;
• fills out an appearance card;
• presents a sample of the seal;
• hands over a bag with cash and the necessary documents.

The collector's procedure

When accepting bags from a client, the collector is required to strictly adhere to the sequence of actions. To do this, the collection worker:

• presents the cashier with the necessary documents (identity cards, power of attorney, appearance card) and gives an empty bag for the next visit;
• checks the seals on the prepared bag with cash for damage;
• verifies the compliance of amounts in all documents;
• signs on the receipt, with date and stamp.

Errors when filling out an appearance card

When collecting funds, the appearance card 0402303 must be filled out by the cashier; the collector has no right to enter anything there. If by mistake an incorrect entry is made on the appearance card, the cashier must cross it out by signing in the margins and indicating the correct amount - only in this case will the document be considered correctly drawn up and can be accepted by the banking organization.

Violation of procedure

Since collectors bear full financial responsibility for the cash being transported, they are directly interested in the absence of violations or their prompt detection. The most common violations include:

• physical damage to seals or bags;
• errors in the accompanying statement.

Defects in seals or bags

When accepting the bag handed over by the cashier, the collection employee checks it for damage, monitoring the integrity of the seal. Detection of damage implies a re-counting of money by the cashier for shortages. In this case, a recalculation report must be drawn up, which indicates the nature of the damage to the bag/seal and the final amount.

Incorrect preparation of the accompanying statement by the cashier

Incorrect preparation of statement 0402300 (for example, inaccuracy in indicating the amount transported) implies correction of this inaccuracy. This must be done by the cashier (another responsible person of the client who has the appropriate authority), confirming the amendment with his signature. The collector himself is not allowed to make such corrections.

Receipt of funds in the bank

After delivering the money to the bank, the collection employee hands over the bag to the responsible person. When accepting cash, a bank employee checks the bag and seal for damage, and checks the accompanying documents - an appearance card and a cash order. If there are no comments, the cash is considered accepted - the collector ceases to bear financial responsibility for it.

How is cash collection reflected in accounting accounts?

In relation to cash collection, accounting uses a special designation of transactions and documentation (for example, a cash order). The table shows how this applies to basic operations for delivering money to a credit institution:

How much does it cost to collect money?

Although collection costs will vary from bank to bank, there are several common factors that influence pricing. The price has a significant impact on:

• the amount of cash being transported;
• length of travel;
• frequency of visits to the client;
• Times of Day.

With so many variable factors, the cost of the service for most cases is determined individually. The specifics of the activity also play a role - for example, it is more convenient for private security companies to carry out one-time large orders, and for bank collectors the frequency of arrivals is more important, given the busy schedule of their activities. The table shows the cost of collection in Moscow for several banks and private security companies:

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