Certificate of verification of cash in the cash register according to the KM-9 form

Why do you need a cash verification report?

Cash in the cash register is checked periodically. Moreover, most often, inspections are sudden. The initiative for such control actions can come from both the management of the enterprise and the supervisory authorities.

Regardless of who organized the inspection, an act is drawn up based on its results. They fit into it

• the amount that should be in the cash register according to accounting documents,
• as well as the amount that actually turned out to be available when the inspectors counted it.

In this way, the financial and cash discipline of the company is monitored, facts of official violations, abuses, shortages, etc. are revealed. illegal phenomena.

Further actions with the KM-9 act

A sudden check of the cash register can be caused by:

• interest of tax authorities;
• the desire of the company’s management to find out the actual state of accounting and storage of the enterprise’s cash.

The deadline for submitting the executed KM-9 act depends on the place of submission:

• The document must be submitted to the tax office within three days;
• The management of the enterprise reviews and approves the surprise inspection report immediately after the completion of the procedure.

Who checks the cash register?

If the audit is carried out within the company, then a commission consisting of at least three people is created for this event. Usually, directors are included in it by a separate order

• accountant,
• management representative,
• head of one of the structural divisions of the organization.

The financially responsible employee must also be present during these actions, but he is not included in the commission.

In cases where the inspection is carried out as part of on-site tax control, inspectors from the supervisory department are also added to all the above-mentioned persons.

Programs in which the KM-9 report is generated

Modern professional computer programs greatly simplify filling out standard forms:

• The document is printed on the organization's letterhead;
• Constant values ​​are filled in automatically;
• Uploading of ready-made act forms can be done in various formats (PDF, Word, Excel).

Checking the actual state of cash is an important point in determining the level of organization of accounting at the enterprise, therefore, all computer programs initially include the possibility of generating an act of the KM-9 form.

In addition, it is possible to adapt computer professional programs in accordance with the specifics of production activities.

What consequences can an audit have?

If, based on the results of control measures, no violations are revealed, and the cash matches to the last penny what is indicated in the documents, then, of course, there will be no consequences. But if during the inspection it turns out that there is less or more money in the cash register (this also happens) than there should be in accordance with the reporting papers, disciplinary action will most likely be imposed on the financially responsible persons (starting from a remark, a reprimand and up to dismissal). In addition, there will likely be a demand from management to reimburse the missing funds.

Tax inspectors fine the enterprise and its senior officials for surpluses or shortages.

How to conduct a cash register audit: procedure, documents

Below is a step-by-step instruction describing the audit and cash register procedure and the procedure for completing the audit.

Stage No. 1. Approval of the audit procedure

At the first stage, the organization needs to approve the audit procedure in internal regulatory documents. To do this, it is recommended to draw up a separate document (for example, the Procedure for monitoring the accounting of cash transactions or cash discipline). The procedure for implementing and documenting audit activities can also be reflected in existing local documents (for example, in the Regulations on the accounting of cash transactions or in the accounting policy).

In local regulations, the company:

• approves the frequency of inspections (no more than once a month, a quarter, etc.);
• determines the grounds for the audit (confirmation of the fact of theft, additional control of compliance with cash discipline);
• records the duration of the check;
• describes the algorithm of actions of inspectors during an audit;
• approves the list of documents drawn up during the inspection and based on the results of the audit;
• determines the circle of persons who will participate in the audit as inspectors.
• approves penalties for violation of cash discipline in accordance with current legislation.

If we are talking about a large company, then control and audit activities in such cases are carried out by employees of a special unit (for example, the internal audit service). In small companies, the responsibility for conducting an audit may be assigned to employees (non-interested persons) whose job responsibilities are not related to the cash register.

The inclusion of employees in the audit commission is formalized in separate documents (usually by order). If the audit is carried out by employees of the internal audit service, drawing up an order on the commission is not necessary, because in this case, the responsibilities for carrying out control activities are already recorded in the employment contracts and in the job descriptions of the service employees.

Stage No. 2. Issuing an order to conduct an audit

Based on the provisions of the local regulatory act, an order is issued for the enterprise to conduct an unscheduled audit.

The order can be drawn up in free form or on the INV-22 form (can be downloaded here ⇒ Order to conduct a cash audit (INV-22 form)).

The text of the order must reflect the following information:

• name of the document, date of preparation, number;
• name of company;
• list of control measures carried out (inventory of cash and material assets in the cash desk, control of accounting for cash transactions, compliance with cash discipline);
• grounds for verification (control measures, confirmation of theft, change of financially responsible person, etc.);
• composition of the audit commission (full name, positions of employees);
• start and end date of the audit.

After the order is signed by the manager, the documents must be reviewed by members of the audit commission (against signature). Cash desk employees whose activities will be checked on the basis of the order are not notified of the upcoming audit.

Stage No. 3. Carrying out audit activities

On the day approved by the order, members of the audit commission begin control activities:

1. Notifying cash desk employees about the audit . Initially, members of the audit commission provide cash desk employees with the original order to conduct an unscheduled audit. In addition, the cashier must present identification cards of all members of the commission (passports, work passes, etc.), which confirm the right of these employees to conduct an inspection.
2. Recalculation of cash in the cash register . The cash register employee counts the cash in the cash register in the presence of members of the commission. If there are other valuables or strict reporting forms in the cash register, they are also subject to recalculation.
3. Comparison of cash amount with accounting data . Having counted the cash, the commission members compare the results obtained with the entries in the cash book, thereby determining the presence of a surplus/shortage of funds.
4. Checking compliance with accounting rules . The Audit Commission checks whether all cash transactions are reflected in the necessary documents and controls the correct execution of incoming and outgoing cash documents.
5. Monitoring compliance with cash discipline . Members of the commission monitor compliance with the cash limit established by internal regulations, the cash limit within one agreement (no more than 100,000 rubles).

Sample act on checking cash in the cash register

If you need to create a cash check report at the cash register, and you have never done it before, the above tips will help you. Also look at a sample of filling out the document: here a unified form is taken as a basis, which can also be used for internal control measures.

1. First enter
   full company name,
2. her address,
3. as well as the structural unit whose cash register is being checked.
4. In the table on the right side of the form, enter
   OKPO and TIN of the enterprise,
5. the type of his activity according to OKPD (also in the form of a code).
6. Please provide information about cash register equipment below:
   • its name,

   and two numbers: from the manufacturer and registration.

Similarly, fill in all other lines and cells in this part as necessary.

7. Next, indicate the document number, the date of the inspection and its exact time (down to minutes).
8. Also make sure that the cashier makes a receipt in the act stating that his personal money is not in the cash register at the time of the check.
9. Next is a table where you enter
   results of verification actions, including readings of the cash register counter at the beginning of the working day and at the time of verification,
10. the difference (which is in the cash register),
11. information about accounting data, identified shortages or surpluses.

If the inspectors consider it necessary, they can make their comments under the table. If they are not there, this must also be noted accordingly.

12. At the end, the document must be signed by all persons present during the inspection, including a tax employee (if the inspection is carried out on the initiative of the supervisory authority), a representative of the company’s management, a cashier, and the head of a structural unit.
13. Below is the amount that is in the cash register and which is transferred to the financially responsible employee (i.e., the cashier), and his signature is affixed.

Errors when filling out and how are changes and additions made to the KM-9 form?

The peculiarity of filling out the KM-9 form is the fact of surprise, and therefore each of the meanings of the act has its own limit on the permissibility of correction.

Corrections in unacceptable cases may mean falsification of values, and therefore have a negative impact on the business reputation of the company being inspected.

Corrections of identified errors in act indicators are carried out in such a way that the original data is readable. To confirm the corrections, a member of the commission writes “Believe the corrected. Signature".