? I. Obtaining legal bills

(a) reimbursement of expenses must provide true and legal original documents. Invoices must have an invoice producer's seal uniformly printed by the tax authorities, stamped with the special seal for the invoice issuing unit or the special seal for finance, and within the validity period of the invoice stipulated by the tax authorities; The receipt of an administrative institution must have a receipt producer seal uniformly printed by the national, provincial and municipal financial departments, and be stamped with the special financial seal of the billing unit. Receipts issued by each unit cannot be used as the basis for reimbursement.

(two) the invoice or receipt must indicate the date of the invoice, the name of the customer, the content of the economic business, the filling person, the quantity, the unit price and the amount. Among them, "Customer Name" must be filled in "Huaibei Normal University". Vouchers shall be clearly written and standardized, and the amount of words and figures shall be consistent, and shall not be altered. If there is any error in the contents of the record, the issuer shall reopen or correct it. After correction, the issuing unit must affix its official seal at the correction place. If the amount is wrong, it can only be reissued. False invoices, blank invoices and irregular invoices will not be reimbursed.

(three) invoices or receipts within one year from the date of issuance, according to the procedures for reimbursement; Invoices or receipts over one year will not be reimbursed.

(4) Payment of personal service fees and remuneration should be filled in the Labor Remuneration Payment Form (which can be downloaded from the website of the Finance Department). Before reimbursement, bring the electronic payment slip and the approved paper payment slip, first withhold personal income tax in the financial management department, and then go to the front desk for reimbursement with the special seal for withholding and paying taxes. Note: The service fee and remuneration of on-the-job employees shall be withheld and remitted by individuals after the monthly salary is paid (that is, from 13 every month); Service fees and remuneration of external personnel can be deducted from 1 every month.

Second, organize and paste the bills.

(1) Classification of bills. Centralized bills are classified by content, such as office supplies, telephone charges, travel expenses, equipment maintenance fees, data fees, transportation fees, etc. , and paste them by category, and summarize the amount and bill quantity. Among them, travel expenses should be filled out separately in the travel expense reimbursement form; Project funds should be filled in the Project Fund Reimbursement List (which can be downloaded from the website of the Finance Department).

(2) Prepare the paste sheet (you can download the Huaibei Normal University Reimbursement Sheet from the website of the Finance Department).

(3) After arranging the bills according to the following patterns, apply glue on the left back of the bills and arrange them horizontally and evenly along the inside of the binding line of the sticker page and the top of the sticker paper (as shown in the following figure: this pasting method is called "fish scale method") to avoid pasting the bills on the outside of the sticker page. Don't paste the bill on the left side of the binding line, and don't paste the bill in the middle of the pasting paper, so as not to cause the middle to be thick and the outer to be thin, which will make the voucher binding irregular and fail to meet the requirements of file preservation;

? As shown in the figure, the bills are pasted on the right side of the binding line from left to right in the form of fish scales, so as to ensure that each bill is pasted on the sticker, and it is not allowed to paste tickets by ticket.

(4) If bills are of different sizes, they can be pasted on the same post paper in the order of first big and then small; When there are many bills, multiple stickers can be used;

(5) For bills or other accessories larger than the pasting paper, they should also be pasted along the binding line, and the excess part can be folded within the pasting range according to the size of the pasting paper.

Three. Signature of manager, witness and inspector.

(a) the original vouchers obtained by each unit in carrying out business activities must be signed by the manager and the person in charge.

(2) To purchase fixed assets (the unit value of general equipment is above 500 yuan, and the unit value of special equipment is above 800 yuan) and low-value consumables, you should first declare the purchase plan to the experimental equipment office, purchase them uniformly, go through the acceptance formalities, and issue the acceptance certificate. The relevant personnel listed in the acceptance list should sign separately, and the invoice should be signed by the manager and the person in charge.

(three) to buy other goods, in addition to the invoice or reimbursement form signed by the agent, there should also be the signature of the inspector and the person in charge.

Four, according to the examination and approval authority to review and sign.

(a) each expense reimbursement must be "a pen" for approval. Anyone who is on a business trip or going abroad for a short time and authorizes others must report to the Finance Department for the record.

(two) the approver must indicate the source of expenses and the name (or code) of the project when approving.

(3) For the examination and approval authority, please refer to the Interim Measures for the Examination and Approval Authority of Huaibei Coal Normal University. (See "Financial System" on the website of the Finance Department)

Verb (abbreviation for verb) Accounting audit and document preparation. After completing the above procedures, the reimburser will go to the accounting service center for reimbursement, in which the window 1 (the first window entering the door is window 1, and the other windows are arranged in order) handles comprehensive services such as school overall funds and special funds; Window 2 handles special funds such as scientific research projects, teaching and research projects and key discipline projects; Window 3 handles the fund business of government agencies and units; Window 4 handles college, continuing education and affiliated middle school funds; Window 5 handles zero balance payment and official card payment.

Sixth, review after review. Bring the accounting voucher prepared by the accountant (window 1-4) to window 6 for review.

Seven, the business card zero balance to the window 5. Note: If you use the official card, please bring the POS machine receipt and the approved invoice to the finance department for reimbursement within 7 days after consumption and 5 working days before the repayment date.

Eight, cashier post payment. Go to the fund settlement center for settlement with the cash check or import and export documents stamped by the accounting service center, and please go to the cash cashier window for cash business; Please go to the cashier window of the bank to handle the transfer business.

Nine, reimbursement time. Office hours: Monday to Friday from 8:00 am to 1 1:30, Tuesday, Thursday and Friday afternoon from 14:00 to 16:00 (winter) or afternoon from 14:30 to/kloc. Organize bills every Monday afternoon, study business every Wednesday afternoon, and do not handle business externally; 1 to 1 1, the business of the current month will be closed on the last day of each month, and the business will not be handled externally; At the end of each year, the business of the current year will be settled in the last week (the specific time will be subject to the notice of the Finance Department), and foreign business will no longer be handled.