Reimbursement of financial audit notes on how to audit claims

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					Reimbursement of financial audit notes on how to audit reimbursement

  review of financial personnel reimbursement
  staff supervision and audit of financial reimbursement per a note, to ensure that their
legitimate, true, accurate, complete, and this is accounting information quality an
important part of the implementation of source control is an important task of
accounting based on the content. Financial officers then received reimbursement bills,
what should review it? By combining many years of work experience and relevant
financial laws and regulations, that the finance staff should review the following
aspects reimbursement Notes:
  1, according to their own fake bills for reimbursement to identify true and false
pseudo-performance invoice
  1, with violet light to distinguish between true and false invoices. Formal invoice
invoice Taiwan head side marked "for supervision of the national uniform invoice",
the "uniform invoice produced by the National Chapter" is the use of special
fluorescent ink printed in purple orange fluorescent lamp was reflected; the amount in
the capital of a column Article printed imitation pseudo-color in purple orange
fluorescent lamp was reflected in the national tax invoices selected colorless security
ink tag security overlay Tax province, in the violet lamp, show "Yu-country (tax
Emblem) producer," the word green fluorescence to reflect;
  2, produced from the instrument itself to see whether they are special instruments
stipulated by the state. Regular invoices by light irradiation, which will appear
watermark, irregular short invented the light (the short red light, blue), special
patterns, such as patterns. If by light irradiation without these security tags security
tags or ambiguous, then that paper is false invoices.
  3, from the paper's print feature to identify. New ordinary invoices from January 1,
2005 regarding the use, of which 35 kinds of new sub-national tax receipts, rent
receipts divided the 65 types. New ordinary invoices printed with white non-carbon
replication, the stub uses special non-carbon copy paper, Tax invoice replication was
purple after the second line, after the second line rent receipts replication was black.
Fiscal Cash Register invoices, general fixed invoices, invoices with a scratch
card-type scale security watermark paper, positive and negative significant diamond
watermark "sw" tags. The "unity of motor vehicle sales invoice," "motor vehicle
maintenance uniform invoice in Henan Province" security watermark using dry paper,
positive and negative significant diamond watermark "sw" tags;
  4, according to the invoice number for testing code. Upper right corner of the new
version has two rows of ordinary invoice number, invoice code above is a row,
following a row is the invoice number. Invoice 12-bit digital code to said first code is
the code that invoice their bodies, that is one for the IRS, two for the Local Taxation
Bureau, General Administration of 0. 2 to 5 uniform administrative code is that code
to the national administrative areas subject to the Uniform Code, Office 0000, such as
the administrative area code is 4100 in Henan Province, Zhengzhou City, 4101,
Kaifeng City, 4102, Xuchang City, 4110; No. 6, 7 that year code; 8-bit code that their
industry code; No. 9,10,11-bit code that their industry specific sort code; 12-bit code
is expressed as "Draft cyclic code."
  2, from the paper's content and fill in the stamp review
  1, according to invoices fill in the contents of the column name specification review,
check invoices and invoices are filled in by the type of content is consistent. If a
commercial invoice which should be filled in the contents of the wholesale, retail and
department stores sold like commodities, if the name is a standard column of the
processing fees, maintenance fees, rental fees, service fees, printing fees, content,
clear and Notes types do not match, notes that non-compliance of these claims bills.
  2, under the instrument to examine the stamp, the stamp with the inspection notes the
types of instruments are consistent with. If a commercial invoice is the stamp printing
**, ** body ** car repair workshop, ** typing copy stamp club, so obviously the
invoice, the stamp does not match with the type of instrument is Notes violations.
Reimbursement of the invoice is usually the stamp is invoice stamp, according to
"invoice management approach" can be reimbursed bills stamped invoice stamp, it
can be financial seal.
  3, according to notes of territorial management, functions to review, inspection
instruments possessions, functions and notes on the compatibility of the stamp. If an
invoice is a commercial invoice, Guangdong Province, while the invoice is stamped
with the seal of the company's invoice stamp ** Henan Province, is clearly a violation
of this paper notes the management of the territorial principle, also non-compliant
instruments, but if the seal is in offices, except the seal; addition to the stamp under
the notes, check whether the fee charging units functions. If a village road to the flat
fee financing models, the use of instruments is the "administrative fees fund Henan
special instruments", fill in the contents of the road fund-raising section, the stamp is
financial seal village ** Such instruments although formal notes, but the village does
not have the functions of administrative fees, so this paper is also an illegal instrument,
shall not be reimbursed. Examination big with your peers
  4, the review notes whether the accounting of customer name Name of fill line. If the
county junior high school to the accounting center to reimbursement, and
reimbursement of the bills the county junior customer name filled in the county
Bureau of Education, this paper is obviously non-compliance instruments. Similarly,
if a customer filled out the name of the individual, which is the maintenance fee
charges, legal fees, fines and other costs should be borne by the individual, such bills
are not reimbursed. But in the actual work, some of the training received by their
employees out of notes, customer name filled out a personal name, for this paper, we
only notify the files attached to the training departments are also available as a
reimbursement basis.
  5, the date of the notes and the actual printing of their billing date to review and
examine whether the expired notes. Their date of invoice can be printed in the upper
right corner of the invoice from the invoice 6,7-bit identification code for the first
year of invoice, if a paper published in 2001 their date, billing date is September 16,
2006, apparently This paper is not expired reimbursed.
  6, according to the arrangement of the same sequence number of the bills and fill in
the date of the instrument to review, check ticket numbers and the reasonableness of
the billing date of the fill. Such as the invoice number is NO: 14300638, NO:
14300639, filling in notes of the time NO: 14300638 is July 10, 2006, while NO:
14300639 is April 25, 2006, it is also a violation can be concluded that the paper bills
However, if the state lost are replaced, the Notes except in the case.
  7, reviewed the case notes are consistent with the amount and the amount is correct.
If the amount of reimbursement the case of inconsistency or the amount of paper
filled with mistakes, obviously this is the amount of inaccurate bills not reimbursed.
For such instruments should be re-opened by the issuing unit, the instrument can not
be corrected.
  8, according to invoices fill in handwriting, the pen body, the fine strokes,
indentation to review. In this regard, the invoice should be to observe the positive and
negative, should have more than one type replication of whether the replication of the
actual situation on the back with or without signs of local replication. The second
invoice for reimbursement associated together but if not the replication of the pen or
ball-point pen filled, so there are some notes to explain problems. At the same time,
we must examine whether the use of pharmaceutical fade invoice, with eraser, a small
Knife and other signs of altered, such as the existence of this phenomenon, the Notes
are not reimbursed.
  9, review the position of the existence of complete displacement of the invoice. The
so-called displacement, which is the second one after replication, the notes on the text
or numbers appear misplaced, such as a capital amount of the Notes is 6 thousand
dollars, the amount is 60 thousand yuan lower case, such notes are non-compliant
instruments, as specified by the tax authorities binding in the printing business
invoices, the joint sub-vertical and horizontal ranks are aligned, there is a fixed
location, will not be shifted.
  10, claims review whether the IOUs bills, receipts. The so-called IOUs receipt is a
single newspaper and magazine subscriptions, training receipt, receipts and other
government charges, such as to receipts, invoices or fund IOUs instead of paper used,
the purpose of tax evasion or "little treasuries", apparently so The paper is not
reimbursed.
  three notes from the attached list of claims and approval procedures related to audit
  1, the attached list of invoices from the claims review: Under normal circumstances,
reimbursement invoices can not fill in the names of food, office supplies, books ,
flowers and so forth, what to buy goods on what products to open in the Name
column. If the time to buy more varieties, must be accompanied by details of goods
list, list details the amount of goods must be consistent with the invoice amount and
sales units to be stamped invoice stamp or financial seal. Reimbursement for meeting
expenses must be itemized bills marked accommodation, meals, field use fees, content,
together with the original documents issued by the hotel. Car maintenance car repair
claims must indicate the unit, license plate number, maintenance, spare parts,
maintenance man hours and so on. If replacement parts are more details should be
attached list.
  2, fixed assets audit bills for reimbursement. Those who use more than one year and
life in the unit price over a specified amount (the amount of 500 general equipment,
special equipment, 800
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