Illegal, but if there is no malicious intent to misappropriate property, you will generally not be held criminally responsible.

1. True and legal vouchers must be obtained and filled in in accordance with financial regulations. No reimbursement will be given if the items are incompletely filled in or the handwriting is unclear; no reimbursement will be given if the original receipt is altered, forged or altered, or the number of business trip days is falsely reported.

2. If the original bill is lost or damaged, the party concerned must provide a detailed written explanation and the detailed items and amount of the reimbursement document. After being signed and approved by the immediate superior and the first person in charge of the department, it shall be reported to the college or school. Leaders sign and approve reimbursements.

Reimbursement procedures

1. Requirements for filling in reimbursement expenses

a) In principle, the expense handler should complete the reimbursement within 5 working days after the expense is incurred. Go to the Finance Department to handle the reimbursement procedures. Special circumstances may be handled separately.

b) Cut the corners of the original document, face up (in the same direction as the reimbursement document) and paste it on the left side of the reverse side of the reimbursement form.

c) Use a blue or black pen or signature pen to truthfully fill in the various contents of the reimbursement form, such as: reimbursement time, reimbursement person, expense summary, number of documents, etc.

d) For procurement operating expenses, you must go to the warehouse with a valid "Purchase Requisition" (or Procurement Plan) and invoice to go through the procedures for item inspection and storage, and attach the warehouse receipt and direct withdrawal order. at the back of the reimbursement document.

e) For non-purchasing administrative, office or other expenses, directly fill in the reimbursement documents

f) Outbound training fees should be reimbursed according to the "Training Agreement".

2. Review of reimbursement documents

a) After the person handling the expense reimbursement document signs, it will be signed and confirmed by the head of each department.

b) The manager of the financial department should strictly and carefully review all reimbursement expenses within one working day after receiving the reimbursement documents. If the reimbursement standards are met, the reviewer will sign his name in the financial review column. , after the review date, the reimbursement person will submit it to the general manager for approval.

c) If the audited reimbursement document does not meet the expense standards or if there are other questions and the reimbursor is unable to provide a report approved by the general manager, the reviewer should return the reimbursement document.

3. Payment of expenses

a) The reimbursor shall go to the cashier office of the Finance Department to sign and collect the expenses based on the complete reimbursement form with complete approval procedures.

b) Reimbursement expenses with a unit price of less than 2,000 yuan shall be paid by the cashier in cash

c) Reimbursement expenses with a unit price of more than 2,000 yuan shall, in principle, be paid by the cashier Payment can be made by check. In special circumstances, payment can be made in cash after approval by the Finance Department Manager.

d) If the reserve fund is borrowed before each expense is incurred, the cashier will offset the reserve fund.

4. Storage of expense reimbursement documents

a) The cashier will prepare payment vouchers for expense reimbursement documents in sequence and send them to the accounting department for summary and accounting.

b) All reimbursed expense documents will be encrypted and stored for a long time by the Finance Department.

Legal basis:

Article 266 of the "Criminal Law of the People's Republic of China" Whoever defrauds public or private property, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than three years, Criminal detention or public surveillance, and shall be concurrently or solely fined; if the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined; if the amount is particularly huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; if the amount is particularly huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; if the amount is particularly huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years. Imprisonment or life imprisonment, and a fine or confiscation of property. If this law provides otherwise, the provisions shall prevail.