There is an audit under the unit expense reimbursement form, and the accountant should sign or seal it at the audit office. Generally, the accountants of a company first review the original vouchers. If the original voucher is filled in correctly, the auditing department shall sign or seal it below the voucher, and then submit it to the superior financial supervisor or accounting supervisor for auditing, signing or sealing. The expense reimbursement form approved by the business department and the financial department will be handed over to the cashier, who will pay the applicant.

1. Requirements for filling in reimbursement expenses

A) In principle, the personnel in charge of expenses should go through the reimbursement procedures in the Finance Department within 5 working days after the expenses occur, and special circumstances can be handled separately.

B) Cut the original documents into neat corners and paste them on the left side of the reverse side of the reimbursement form with the front side facing upward (consistent with the direction of the reimbursement form).

C) Fill in all the contents of the reimbursement form truthfully with a blue or black pen and signature pen, such as reimbursement time, reimbursement person, expense summary and document number.

D) Purchase operating expenses shall be checked and put into storage in the warehouse with valid purchase requisition (or purchase list) and invoice, and the receipt and direct requisition shall be attached to the reimbursement documents.

E) For non-procurement administrative, office or other expenses, directly fill in the reimbursement documents.

F) The expenses for going out for training shall be reimbursed according to the training agreement.

2. Review reimbursement documents

A) After the expense reimbursement form is signed by the person in charge, it will be signed by the department head for confirmation.

B) The manager of the Finance Department shall, within one working day after receiving the reimbursement documents, conduct a strict and serious review of all reimbursement expenses. Those who meet the reimbursement standards shall be submitted to the general manager for approval after the auditor signs the financial audit column and indicates the date.

C) When the audited reimbursement documents do not meet the expense standards or have other problems, and the reimburser cannot provide the report approved by the general manager, the reviewer shall return the reimbursement documents.

3. Payment of expenses

A) The reimburser shall sign the expense report in the cashier's office of the finance department according to the expense report with complete examination and approval procedures.

B) Reimbursement expenses with a unit price below 2000 yuan shall be paid by the cashier in cash.

C) Reimbursement expenses with a unit price of more than 2,000 yuan shall be paid by cashier by cheque in principle, and under special circumstances, it may be paid in cash with the approval of the finance department manager.

D) If you borrow money from the reserve fund before the expenses occur, the cashier will write down the reserve fund.

4. Save expense reimbursement documents

A) The cashier shall make payment vouchers in sequence for expense reimbursement forms, and send them to the Finance Department for accounting summary and bookkeeping.

B) All expense reimbursement documents are encrypted by the Finance Department and kept for a long time.

Legal basis: Article 14 of People's Republic of China (PRC) Accounting Law includes original vouchers and accounting vouchers. To handle the economic and business matters listed in Article 10 of this Law, original vouchers must be filled in or obtained, and submitted to accounting institutions in time. Accounting institutions and accountants must examine the original vouchers in accordance with the provisions of the unified national accounting system, and have the right to reject untrue and illegal original vouchers and report to the person in charge of the unit; The original vouchers with inaccurate and incomplete records shall be returned in accordance with the provisions of the unified accounting system of the state and required to be corrected and supplemented. All the contents recorded in the original documents shall not be altered; If there is any mistake in the original voucher, the issuing unit shall reissue the certificate or correct it, and the correction place shall be stamped with the seal of the issuing unit. If there is an error in the amount of the original voucher, the issuing unit shall re-issue the L/C and shall not correct it on the original voucher. Accounting vouchers should be prepared according to the audited original vouchers and related materials.