Approved by Administrative board of National Bank of the Republic of Moldova of July 29, 1994
Rules of making of cash transactions in organizations of banks of the Republic of Moldova
1. Receipt cash desks make acceptance of cash liquidity according to the following documents:
a) from economic agents and physical persons - according to the announcement with issue of the receipt (appendix N 1);
b) on intra banking activities (return of unused settlement advance payments, the unpaid salary, withdrawal of cash liquidity from storage, etc.) - according to the receipt order which is written out by executives in charge of group of financial accounting;
c) other receipts (payments in the state budget of contribution to special state funds) - according to the receipt order with issue of the receipt of the established form by the relevant organizations.
2. In case of fee of money according to the announcement forms are filled in with the investor. The answer the contractor of group of financial accounting checks correctness of filling of the announcement with the receipt, identity of entries in the announcement with the receipt, compliance of sums in words and figures.
3. In case of acceptance of announcements with the order and the receipt the cashier checks availability and compliance of signatures the answer contractors of group according to the available samples, compliance of the amounts specified by figures and copy-book in the announcement with the amount specified in the receipt and the order. If the vnositel hands over money in cash desk of bank according to several receipt documents for their transfer into different accounts, the cashier accepts cash separately according to each document.
On table of the cashier there shall not be other money, except brought by the client.
Transfer of any cash documents through clients is forbidden.
4. After recalculation of money the cashier verifies the amount specified in the announcement with the amount which actually appeared in case of recalculation and then signs, puts down receipt stamp and issues it to vnositel.
5. In case of acceptance of money according to the receipt order the cashier appends the signature on the receipt order and receipts, puts down receipt stamp and issues it to vnositel.
6. Employees of bank can issue instead of receipts of the copy of receipt orders, signed by the cashier and with impress of a seal of cash desk.
7. In case of establishment of discrepancy between the cash liquidity and the amount specified in the document and also counterfeit and not payment banknotes, the vnositel is offered to rewrite the document, canceling initial. The cashier writes actually received amount on the back of the document and appends the signature. The announcement, the receipt and the order are transferred the answer contractor which adjusts the initial amount in the cash journal and writes down, processes again received documents and transfers them to cash desk.
8. If money in cash desk of bank was not placed by the client, receipt documents together with the receipt return the cashier the answer contractors for examination. After examination the reasons for which were not brought signed by the chief accountant of organization of bank or his deputy are specified receipts. In these cases of entry in cash journals are eliminated, receipt documents are destroyed.
9. At the end of the operational day based on the accepted documents the cashier of receipt cash desk constitutes the reference (appendix form N 3) and verifies the amount according to the reference with the amount which is written down written down the answer contractors in the cash journal.
10. The cashier creates the money accepted during the operational day in accordance with the established procedure and together with receipt documents and the reference on receipt hands over to the treasurer on receipt in the book (appendix form N 2). The treasurer verifies the amount of the accepted money with the reference of the cashier of receipt cash desk, signs the reference and gives her to the chief accountant (his deputy) for check. After the subsequent check the reference is signed and goes to cash documents of day.
11. The arrived money can be transferred the treasurer during the operational day several times. In these cases before transfer of money the cashier shall be convinced that their actual availability corresponds to the total amount of receipt documents according to which they are accepted.
12. All cash which arrived before the termination of operational day shall be credited in operational cash desk and is enlisted into the corresponding accounts on balance of organization of bank in the same working day.
13. Acceptance of money from economic agents after the termination of the working day is performed by evening cash desks. About working hours of these cash desks the announcement is hung out. The accepted money shall be enlisted into the corresponding accounts no later than the next working day. It is forbidden to make any account transactions by employees of evening cash desks. The organizations of banks which do not have evening cash desks accept money in case of their delivery after operational day by economic agents according to the procedure, established for evening cash desks.
14. Acceptance of money in evening cash desks is made by the cashier under control of the budget accountant having the right of the control signature on behalf of organization of bank according to receipt cash documents of the established forms, and in the sealed-up bags - according to preprovoditelny sheets (appendix form N 4). The money which arrived in evening cash desk shall be packed in accordance with the established procedure.
15. Receipt-books with putting down of stamp on them "evening cash desk" are issued to the budget accountant of evening cash desk on receipt.
16. In case of delivery of money the vnositel fills in the announcement on fee of cash (прилож. N 1) also transfers the document to the budget accountant who after check transfers him together with the receipts which are written out in necessary cases to cash desk.
17. Having accepted money, the cashier signs the announcement and the order ф. N 1 in acceptance of money, the cashier issues the receipt, t. N 1. Receipts are issued behind two signatures (the budget accountant and the cashier) certified by seal of the evening cash desk assigned to the cashier. Upon termination of acceptance of money the cashier and the budget accountant make reconciliation of cash liquidity with data of the cash journal and receipt documents and sign the cash journal.
18. The arrived money, receipt cash documents, the cash journal and seal upon termination of transactions of evening cash desk are stored in cash depository (safe). The cash depository (safe) is closed on two keys - the cashier and the budget accountant, sealed by their seals and is given under protection in accordance with the established procedure.
19. In the morning of the next working day employees of evening cash desk accept cash depository (safe) from protection and hand over money, receipt documents to the treasurer on receipt in the cash journal of evening cash desk. The magazine and receipt-books are transferred after that by the budget accountant to the chief accountant. The treasurer transfers receipt documents to the chief accountant who counts the total amount of receipts according to documents and compares it to the total amount of receipt according to the cash journal. Besides, the chief accountant verifies quantity and numbers of the used receipts with the number of receipt documents according to which these receipts are issued, signs the cash journal and transfers it for record in financial accounting. Receipt documents the chief accountant return to the treasurer, and orders прилож. N 1 are transferred to operational workers for record to personal accounts of economic agents.
20. When making in evening cash desks of transactions without budget accountant the cashier accepts money with use of the control device. The seal which is available in cash desk is withdrawn.
21. Before installation the case of the control device is sealed up by the treasurer. The key from summation meter is issued to the cashier, key for clearing of summation meter - to the treasurer.
22. At evening cash desk advertisement that the receipts issued by the carrier of money are supplied with the stamp print which is put down on the control device with indication of the fee amount is placed. In the announcement it shall be specified that unsigned receipts of the cashier and print of stamp of the control device, and also with the amounts and dates corrected or put down in stamp print by hand are invalid. The sample of print is located in the announcement.
23. After verification of the documents submitted by the client and acceptance of money the cashier signs documents and supplies the receipt together with the announcement or the accompanying sheet print of stamp of the control device on the back. The cashier issues the receipt to vnositel of money, and the vznosny announcement or the accompanying sheet are retained.
The cashier crosses out the receipt on which the print of stamp of the control device with the wrong amount or is put mistakenly down date and puts down on it, and also on the announcement or the accompanying sheet number of the new receipt issued to vnositel of money. The cashier crosses out print of stamp of the control device with incorrectly gathered amount on the receipt document and behind the signature on it does text: "not consider", the cashier retains receipt documents and the damaged receipts.
24. Upon termination of acceptance of money the cashier takes tape from the control device, eliminates from it all amounts which are incorrectly considered by summation meter. According to the damaged documents which remained with it counts total amount and verifies it with the actual availability of money. The cashier writes down the total amount of the accepted money in figures and copy-book in control tape, puts date and certifies the signature all records and corrections made in control tape.
25. In the morning of the next working day the cashier of evening cash desk reports to the treasurer according to the procedure, stated in the item 19, on receipt in control tape.
26. The treasurer before acceptance of values and documents shall:
- previously to make sure whether clearing of summation meter of the control device was made. In case of factual determination of clearing of summation meter the officials responsible for safety of values *, immediately establish the reasons, draw up and sign the statement, and the head of organization of bank takes necessary measures;
- check compliance of sequence numbers from the first before the last transaction in control tape with receipt documents and clearing of summation meters.
After acceptance of values and documents the treasurer transfers documents, the film to the chief accountant (his deputy).
In those organizations where making of transactions on the control device is made by the treasurer, its obligations provided by this Item and the item 21, are assigned to the head of organization of bank or the chief accountant.
27. The chief accountant (his deputy) after calculation according to documents of total amount of receipts compares it to the result which is written down in control tape verifies quantity and numbers of the used receipts with the number of receipt documents according to which these receipts were issued, checks justification of entering of corrections into tape, and also compliance in it sequence numbers from the first before the last transaction.
After check the cash journal is signed by the worker who constituted it and the chief accountant (his deputy). Receipt documents return to the treasurer, and orders are transferred to operational workers. The cash journal together with tape is transferred for record in financial accounting.
Tapes are filed together with receipt cash journals.
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The document ceased to be valid since February 29, 2000 according to Item 2 of the Resolution of National Bank of the Republic of Moldova of February 25, 2000 No. 47