ACCOUNTING
In cases where it becomes known that illegal actions are being committed by officials, the chief accountant informs the head of the organization in writing so that appropriate measures can be taken.
The issue of appointing, releasing and transferring financially responsible persons (cashiers, warehouse managers, etc.)
Contracts concluded with various organizations, if they are directly related to the financial and economic activities of the organization, as well as orders and orders on setting salaries, salary increases and bonuses for employees, are initially reviewed by the chief accountant. and signs them.
The head of the organization is obliged to assist the chief accountant in fulfilling his obligations and using his rights provided for in this instruction, as well as in other regulatory legal documents.
Harassment of the Chief Accountant for fulfilling his duties and exercising his rights is strictly prohibited.
The Chief Accountant is prohibited from accepting and formalizing documents related to transactions that are contrary to the law on receiving, storing and spending money, goods and other valuables.
If a conflict (disagreement) arises between the chief accountant and the head of the organization regarding the order (order) issued by the head of the organization for the execution of the chief accountant, regarding the compliance of this order (order) with the established procedure of accounting and reporting or with the law, the chief accountant shall without executing the order (order), immediately gives the head of the organization written information based on this situation.
In cases where the head of the organization issues a written order (order) despite the written information provided by the chief accountant, the chief accountant executes this order (order). In this case, the responsibility for the occurrence of this action is fully assigned to the head of the organization.
The head of the organization must notify the higher organization or the relevant financial body in writing about the decision he made. The superior organization or relevant financial body that receives such a message will consider it in the prescribed manner and take appropriate measures.
The deadlines for submitting initial accounting documents to the accounting department are established by the chief accountant and determined based on the schedule approved by the head of the organization. The material responsible and other officials are provided with an extract about the deadlines for submitting the documents and information in this table to accounting.
All departments (employees) of organizations must submit all necessary documents (excerpts of orders and orders, as well as various contracts, payment documents, etc.) to the accounting department in a timely manner.
All employees of the organization are obliged to fulfill the requirements of the Chief Accountant regarding the formalization and submission of documents and information required for accounting.
The chief accountant cannot be assigned tasks that are not directly related to the performance of his duties in terms of accounting and reporting. Also, the chief accountant cannot be assigned tasks related to direct financial responsibility for money and material assets. It is prohibited to receive funds directly from banks and other organizations.
Documents that serve as a basis for receiving and issuing money, goods and other assets in organizations, as well as all documents related to the execution of cost estimates and financial reports are signed by the head of the organization or his deputy and the chief accountant or his deputy. In accordance with the legislation, the right of first signature in ministries, state committees and offices can be given to the heads of departments or independent units of these ministries, state committees and offices.
Initial accounting documents not signed by the chief accountant or his deputy are considered invalid for execution and are not accepted for execution.
