Financial reimbursement system and reimbursement process

Contents

Chapter 1 General Provisions

Chapter 2 Specifications for Expense Reimbursement Vouchers

Chapter 3 Internal Control and General Process

Chapter 4 Loan Management Regulations and Loan Process

Chapter 5 Daily Expense Reimbursement and Process

Chapter 6: Salary, welfare and related expense expenditure system and process

Chapter 7: Special expenditure financial reimbursement system and process

Chapter 8: Specific provisions on reimbursement time

Chapter 9 Supplementary Provisions

Chapter 1 General Provisions

Article 1: In order to strengthen the company's financial management, standardize the company's financial reimbursement behavior, reasonably control expenses, and improve the efficiency of fund use, according to This system is specially formulated based on the relevant national laws, regulations and various financial policies and combined with the specific circumstances of the company.

Article 2: Based on the relevant financial system and the actual situation of the company, this system divides financial reimbursement into daily office expenses, salary benefits and related expenses, etc. The following explains the reimbursement-related borrowing process and each Specific financial reimbursement system and reimbursement process for each item of expenditure.

Article 3: This system applies to all employees of the company.

Chapter 2 Specifications for Expense Reimbursement Vouchers

Article 4? Filling out the reimbursement form

1. The expense reimbursement form must be filled in completely: including department, date, Content, upper and lower case amount, total number, number of attachments, signatures of the reimbursor and the approving person; Note: No spaces should be left in the amount, and the amount must be complete in yuan, dimes, and cents. If there is a loan in the finance, it must be noted.

2. The capitalization of the amount must be accurate: zero, one, two, three, four, five, Lu, seven, eight, nine, one hundred, one thousand, one trillion.

Requirements for original vouchers for reimbursement

1. The parties should fully obtain relevant documents for expenses, such as contracts or agreements, legal bills, etc., which are legal (recognized by the tax authorities) In principle, bills must be invoices to be reimbursed.

2. Receipts that can be used: Receipts can be used to record income from purchasing agricultural products and waste products.

3. Fare: All tickets must indicate the origin and destination, as well as the date of travel.

4. When taking a taxi, there should also be an invoice attached to the fuel fee. That is, any amount quoted must have an invoice. At the same time, if the amount has decimal places, the actual amount paid must be indicated.

5. When reimbursing the ticket, if there is a companion, you must indicate who the companion is.

6. Other bills should also indicate the purpose and time of the expense. For example, entertainment expenses should indicate the date of the entertainment, the objects of the entertainment, and the number of people entertained.

7. The summary column must clearly indicate the reason and purpose of the expense.

8. Those who go out on business trips must be accompanied by an out-of-town business trip application form, which must be approved by company and department leaders.

9. Expenses for the current month will be reimbursed in the same month.

Article 5? Invoice affixing methods and requirements

1. Original invoice documents and attachments should be classified and sorted according to the reimbursed expense items, such as office expenses, entertainment expenses, travel expenses, accommodation Fees, etc., should be pasted separately according to categories, and the original vouchers for the same funding items should be pasted together.

2. The size of the pasted bill: it should be pasted within the size range of the expense reimbursement document. For original invoice documents and vouchers with many attachments, use strong white paper of the same size as the expense reimbursement document (used paper is also acceptable, and the exposed part should be kept white) to paste it first, and then paste the upper left corner of the white paper Paste it at the back of the expense reimbursement document. (The ticket affixed to it cannot extend beyond the scope of the paper).

3. Pasting requirements: Original invoice documents and attachments must be pasted from top to bottom, from left to right, and evenly arranged.

Apply glue to the upper left corner of the original invoice document and attachments, start pasting from the binding line (2 centimeters to the left of the pasting sheet), arrange the bills evenly to the right and paste them horizontally. Be careful not to concentrate the bills in the middle of the pasting paper to avoid causing problems. The middle is thick and the edges are thin, and the vouchers are not neatly bound; the original invoice documents and attachments pasted must be within the size range of the expense reimbursement voucher. Individual original vouchers with uneven specifications can be trimmed and sorted before pasting. However, the integrity of the original certificate content must be ensured. For original invoice documents and attachments that are larger than the expense reimbursement document, the pasting position should also be in the upper left corner of the bill, with the top and left sides of the document aligned with the expense reimbursement form. The excess part can be folded within the pasting range according to the size of the reimbursement form.

4. If similar bills are of different sizes, they can be pasted on the same piece of paper in order of smaller ones first and then larger ones.

5. Notes:

(1) The original invoice documents and attachments must be pasted neatly. Do not place or paste the bills upside down.

(2) Do not use a stapler to staple original invoices and attachments. Do not use paper clips, pins, etc. to pin the original invoice documents and attachments behind the expense reimbursement document.

(3) Please re-paste the expense reimbursement documents that are not standardized.

Article 6? Complete reimbursement procedures and approvals

1. Strictly follow the approval system issued by the financial department

2. For those who require a certifier Procurement documents should be signed by a certifier; *** is responsible for the authenticity of reimbursement.

3. For items with purchased quantities, the signee must sign for them and check the quantity.

4. For travel expense reimbursement forms, because the company has expense level regulations, employees at different levels have different reimbursement standards, so without providing other proof of a higher level, the rating will be based on the employee’s position. , if an employee has a higher level of skill level in addition to his or her job title, the department leader must indicate the level or provide a high-level certificate.

5. All purchased items and low-value consumables must be accompanied by an item purchase form and warehouse receipt when reimbursing.

Article 7? Signature requirements for reimbursement vouchers:

1. All persons who should sign according to regulations must sign, and the signature must be in full name, not just the last name.

2. After signing the name, the signer should also sign the date of signature.

3. The leader’s signature should clearly indicate whether he agrees to reimbursement.

4. In order to facilitate the binding of the original voucher, the signature should be signed on the front of the voucher, and should be signed on the upper right side. If the signature is on the reverse side of the voucher, it should be on the upper left side.

5. When there are multiple vouchers that require signature, the person in charge, the certifier, and the department head must sign one by one, and cannot use carbon paper to sign at the same time.

6. Sign in the prescribed order

(1) Signature of the handler

(2) Signature of the certifier (signee)

(3) Signature of the department head

(4) Signature of the office director

(5) Signature of the financial department manager

(6) Signature of the general manager

7. When employees sign on any voucher, they indicate that they fully agree with the matters and amounts contained in the voucher, and that they have fulfilled their responsibilities for honest declaration or careful review.

Chapter 3 Internal Control and General Process

Article 8: In principle, two or more people must participate or execute at the same time during the expense generation process, and they must supervise each other and *** also bear relevant responsibilities.

Article 9: Control principles for expense reimbursement: planned management, hierarchical responsibility, and layer-by-layer checks. The managers of each department are responsible for the first-level review of the substantive and reasonableness of the department's personnel expense reimbursement; the office director conducts the second-level review of the planned nature of the reimbursement documents, and the financial department manager conducts the third-level review of the legality of the reimbursement bills; Final review and approval by the general manager.

Article 10: In principle, the company must obtain legal certificates for all reimbursement documents. The determination of legality is based on national financial, taxation and other aspects of regulations. The specific operations are controlled and implemented by the financial department, with operability as the premise.

The financial department has the right to reject any documents submitted by company employees that do not comply with the reimbursement regulations, and confirmation, review, and approval personnel at all levels should not sign. Signatories at all levels cannot sign at will unless they are certain.

Article 11? Document sorting requirements: The reimburser must sort out various documents in advance before reimbursement. First, classify the document type, time, batch, item, etc., and then according to certain standards Paste it clearly and accurately at the back of the reimbursement document, and indicate the number of attached documents in the attachment. If the number of documents is more complicated, a detailed list of reimbursements must be written and attached at the end. The financial department whose documents are not clearly separated or pasted irregularly can ask the other party to make corrections. If the documents are not corrected, the financial department has the right to refuse acceptance.

Article 12? Timeliness requirements for reimbursement or document delivery: The financial department shall grasp the time for each reimbursement according to the timeliness and proportionality requirements of financial accounting. In principle, each document or expense must be in place when it is incurred. After completion, follow the normal prescribed procedures. In principle, if the bill occurs in the same month and is reimbursed in the same month, the business personnel have the obligation to collect the bill in a timely manner.

Article 13: When filling out the "Expense Fund Withdrawal Approval Form", the parties shall follow the principle of "seeking truth from facts and being accurate" and fill in all the factors such as the cause of the expense, the amount incurred, and the time of occurrence. , and sign your name, submit it to the other participants for review, and ask them to sign their name in the certifier column. No alterations are allowed when filling in the "Expense Fund Withdrawal Approval Form", especially the amount of the expense, and the uppercase and lowercase letters of the expense amount must be consistent, otherwise it will be invalid.

Article 14: The person in charge shall sort out and paste the original documents according to the contents of the reimbursement documents, and fill in the "Expense Fund Withdrawal Approval Form".

Specific steps and precautions:

1. Without special reasons, the approval form must be sent to the department manager for review within three days after the ticket is obtained.

2. The person in charge must fill in the "Expense Fund Withdrawal Approval Form" as required, filling in the date, reimbursement department, purpose, amount, total, capitalization of the amount, reimbursor, etc.

3. If you have anything to explain, please fill in the remarks column.

Article 15: The parties concerned should submit the completed "Expense Fund Withdrawal Approval Form" with complete attachments and the approved "Fund Application Form" to the line manager of the department for review and signature. approve.

Specific steps and precautions:

1. Department line managers should focus on reviewing the authenticity of expenses and the reasonableness of the differences between the budgeted amount and the actual amount.

2. After the department line manager has reviewed and found no objection, he should sign the approval opinion and the name of the department manager in the department head column of the "Expense and Fund Expenditure Approval Form".

3. If you have anything to explain, please fill in the remarks column.

4. The line manager has the obligation to urge the person in charge to reimburse.

Article 16: Department managers shall submit their work to the office director for review and approval.

Specific steps and precautions:

1. The office director confirms whether the expenses should be reported, and the excess amount and actual reported amount need to be noted for the non-reportable portion;

2. After the office director has reviewed and found no objection, he should sign the approval opinion and the name of the office director in the office column of the "Expense Fund Withdrawal Approval Form".

Article 17: The office staff shall submit it to the financial department manager for review and signature.

Specific steps and precautions:

1. The financial department manager should focus on reviewing the legality of the original invoices and documents attached to the "Expense and Fund Expenditure Approval Form", and verify the legality of the expenses. The calculation of the amount shall be reviewed and audited.

2. The manager of the financial department must carefully review whether the format filled in by the person in charge complies with the regulations and whether it complies with relevant document regulations.

3. Carefully review whether the amount filled in and calculated by the person in charge is correct.

4. Check whether there are signatures of the person in charge and his or her line manager.

5. Expense reimbursement approval forms that do not meet the above requirements will be returned to the person in charge.

6. After the financial department manager has reviewed and found no objection, he should sign the approval opinion and the name of the financial department manager in the financial department column of the "Expense Fund Withdrawal Approval Form".

Article 18: After review by the financial department manager, the office will uniformly send the reimbursement notes to the general manager for final review and signature.

Specific steps and precautions:

1. After receiving the "Expense Fund Withdrawal Approval Form", the general manager needs to first pay attention to whether there are department line managers, office directors and financial department managers. The signature shall be reviewed from the formal elements of the "Expense Fund Withdrawal Approval Form" to see whether the reimbursement approval procedures and the signatures of relevant personnel are complete and whether the handwriting is authentic.

2. If there are signatures from the line manager, office director and financial department manager, review the content.

3. After the general manager has reviewed and found no objection, he will sign the approval opinion and signature in the general manager column of the "Expense Fund Withdrawal Approval Form".

Article 19: After the parties obtain the fully approved "Expense Fund Withdrawal Approval Form" and "Loan Order", they should submit it to the cashier of the financial department within 3 days to collect the funds. Personnel should review the "Expense Expenditure Approval Form", focusing on whether the reimbursement form has been altered, whether the expense calculation is correct, whether the attached invoice is complete and legal, and whether the approval procedures are complete. The cashier can make payment only after the verification is correct.

Article 20: Other provisions for expense reimbursement: The company's expense reimbursement must be true and legal, and the use of white slips or other illegal vouchers is strictly prohibited. If it is necessary to use alternative vouchers in some special circumstances, it must also be reported by the deputy director of the business department. It must be unanimously approved by the minister and the financial department manager, and at the same time ensure the safety and legality of financial operations. In addition, the replacement voucher requires a reasonable time, a clear summary, and a definite amount, and cannot be mixed between true and false, which will bring financial risks to the company.

Article 21? General operating procedures for expense reimbursement

Expense reimbursement process: Reimbursement application by the expense reimburser (fill in the expense fund expenditure approval form) ------ Confirmation and signature of the person in charge of the reimbursement department ------- Review by the office director (confirm whether the report should be submitted) ------ Review by the manager of the financial department (requirements for documents, data, etc.) ------- General manager of the company (or entrust an authorized person) to review and approve (focusing on truthfulness, reasonableness, etc. and taking full responsibility) ------ Cashier to review and perform payment. The above process is the company's established procedure for reimbursing various expenses. In the future, the reimbursement of all matters needs to follow the above process, otherwise the financial department has the right to refuse payment.

Chapter 4 Borrowing Management Regulations and Borrowing Process

Article 22: Loan Management Regulations

1. Business trip borrowing: Business travelers can apply for loans after approval. "Business Travel Application Form" is used to process loans according to the approved amount.

2. For other temporary borrowings, such as business expenses, working capital, etc., borrowers should report the accounts in a timely manner. In principle, other loans other than working capital are not allowed to be borrowed across months.

3. If the amount of each loan exceeds 5,000 yuan, the Finance Department must be notified one day in advance to reserve funds.

4. Loan write-off regulations:

(1) When borrowing is written off, it should be based on the loan application form and be reimbursed according to the facts. If the use exceeds the scope of the application form, it must be reported to the supervisor The leader approves, otherwise the finance department has the right to refuse to write off the account;

(2) In principle, the person who borrowed the check should go through the write-off procedure within 5 working days.

5. In principle, those who have not repaid the loan are not allowed to borrow again. If the loan is overdue, it will be converted into a personal loan and will be deducted from the salary.

Article 23: Borrowing Process

1. The borrower fills out the "Loan Form" in accordance with the regulations, indicating the reason for the loan and the amount of the loan (the uppercase and lowercase letters must be exactly the same and no alteration is allowed) ), check or cash.

2. Approval process: review and signature by the manager of the competent department → review by the manager of the financial department → approval by the general manager.

3. Financial payment: Borrowers can go to the financial department to go through the payment procedures with the approved loan order.

Chapter 5 Daily Expense Reimbursement Regulations and Process

Article 24: Daily expenses mainly include travel expenses, telephone charges, transportation expenses, office expenses, low-value consumables and Spare parts, business entertainment expenses, training fees, materials fees, etc. In principle, the cumulative expenditure of various expenses within a budget period shall not exceed the budget.

Article 25? General provisions for expense reimbursement

1. The reimburser must obtain the corresponding legal receipt (see the invoice management system for relevant provisions), and there is a handle on the back of the invoice. Signature of the person and the certifier (signer).

2. When filling in the reimbursement form, please pay attention to: fill in the corresponding documents according to the nature of the expense; strictly follow the document requirements and indicate the number of attachments; the amount must be in exactly the same case (no alterations are allowed); briefly describe the expenses content or reason.

3. Submit for approval according to the prescribed approval procedures.

4. Reimbursement of more than 5,000 yuan must be notified to the financial department one day in advance for reserve.