In order to fully implement the "Opinions on Further Deepening the Reform of the Budget Management System", further promote the integration of budget management, and strongly support and improve the modern budget system, in response to the "Budget Management Integration Norms (2.].0 Edition)" Xi key points, each issue we summarize and answer questions according to the most consultation directions received in the background, and help you deeply grasp the integrated knowledge of budget management in the form of special questions and answers.
Principles that should be followed in the management of official cards
Answer: The official card refers to the credit card held by the staff of the unit, which is mainly used for daily official expenses and financial reimbursement business. The official card is mainly used for the payment and settlement of official expenses. After the official expenses are incurred, the cardholder shall apply to the financial department of the unit for reimbursement in a timely manner.
The unit must strictly manage the official card of the personnel of the unit, and no one person shall have more than one card. The official card shall be a RMB single-currency UnionPay standard credit card with the logo of the issuing bank** starting with "628" and the logo of "official card", and in principle, it shall only be used for official expenses. After the personnel of the unit leave the unit due to resignation, retirement or other reasons, they shall go through the formalities for the cancellation of the official card in a timely manner.
How to handle business card business in the integrated system?
Answer: The unit will maintain the information of the newly opened official card in the integrated system. If the official card is replaced or cancelled, the unit may modify or cancel the official card information accordingly in the integrated system. When one person needs to be reimbursed by multiple units, he can use the same official card to swipe and reimburse, that is, multiple units can maintain the same official card information at the same time.
The unit selects the official card consumption record in the integrated system, fills in the reimbursement amount and relevant information on the consumption record, generates a centralized payment application from the treasury, and selects "official card business" as the payment business type in the payment application.
Through the integrated system, the financial department strictly follows the payment application of the budget index control unit, and the basic control caliber is "unit + index type + fund nature + expenditure function classification bottom level subject + ** budget expenditure economic classification class level subject + budget item".
The unit internally examines the application for repayment and payment of the official card of financial funds, and after the review is passed, the integrated system generates the "Treasury Centralized Payment Voucher" and the "Treasury Centralized Payment Schedule" and sends them to the bank.
Mandatory Settlement Regulations for Official Cards
Answer: The financial department formulates the compulsory settlement catalogue of official cards. All official expenditure items specified in the compulsory settlement catalogue of official cards shall be settled by official cards or transfers in accordance with the regulations, and in principle, cash settlement shall not be used. In accordance with the scope specified in the compulsory settlement catalogue of official cards, the cardholder shall use the official card to settle official expenses within the credit limit of the official card, obtain financial reimbursement vouchers, and initiate a reimbursement application to the financial department of the unit within the prescribed time limit.
How to use the official card to settle the official expenses paid by the unit's funds?
Answer: If the official expenditure paid by the unit's funds falls within the scope of the compulsory settlement catalogue of the official card, it shall also be settled by the official card according to the regulations, and in principle, cash settlement shall not be used.
In accordance with the scope specified in the compulsory settlement catalogue of official cards, the cardholder shall use the official card to settle official expenses within the credit limit of the official card, obtain financial reimbursement vouchers, and initiate a reimbursement application to the financial department of the unit within the prescribed time limit.
After receiving the reimbursement voucher provided by the cardholder, the unit shall review the reimbursement, check with the credit card consumption information obtained from the bank (share the official card consumption information with the centralized payment funds of the national treasury) and go through the official card reimbursement and repayment procedures.
Business card reimbursement review process?
Answer: After receiving the reimbursement voucher provided by the cardholder, the unit will conduct a reimbursement review and compare it with the card consumption information obtained from the card issuer. The bank will pay the funds to the official card according to the voucher, and send the payment voucher receipt to the financial department and unit through the integrated system, which will be used as the basis for the general financial accounting and unit accounting. The information on the consumption and repayment of official cards is open to the competent departments of the units through the integrated system, and the competent departments shall use the relevant information to do a good job in the supervision and management of the official card business of the subordinate units.
How does the financial department obtain the consumption record of the official card?
Answer: If the unit chooses the issuing bank of the business card within the scope of the ** bank determined by the financial department, it should be consistent with the bank where the zero balance account of the unit is opened. The unit signs an official card service agreement with the card-issuing bank. The unit uniformly organizes the personnel of the unit who meet the requirements for applying for a card to apply for an official card from the bank. The financial department obtains the consumption records of official cards through the network with financial institutions such as ** bank and UnionPay.
How to change the name and card number of the cardholder of the official card of the organization, and how to deal with the return and invalidation of the business card business?
Answer: If there is any change in the name and card number of the corporate business card holder, please contact the bank to modify and re-push. As shown below:
To modify the information of the personal business card, contact the operation and maintenance personnel.
The operation steps for reimbursement of personal business cards take authorized payment as an example, as shown in the following figure:
The return operation of the accounting post is the same as that of ordinary business, and the official card of the returned unit is reimbursed and edited, and it can be invalidated in the return.
How do administrative institutions deal with the accounting of business card-related business?
Answer: According to the provisions of the "** Accounting System - Accounting Subjects and Statements of Administrative Institutions" (Cai Hui 2017 No. 25) and the "** Accounting Standards System Interpretation No. 1" (Cai Hui 2019 No. 13), administrative institutions on the official card business are divided into two situations for accounting treatment.
The first situation is that the employer has not repaid the arrears of the official card to the bank when the cardholder reimburses the cardholder. The accounting treatment in this case is:
The second situation is that the employer has not reimbursed the official card holder when the outstanding amount of the official card is repaid to the bank. The accounting treatment in this case is:
If the official cardholder has not been reimbursed before the year-end settlement, the unit shall debit the "administrative expenditure" and "business expenditure" and other accounts and credit the "fund balance" account according to the amount repaid. In the following years, if the reimbursement amount of the cardholder is inconsistent with the amount that has been included in the budget expenditure, the unit shall handle it through the detailed account of "Balance Adjustment at the Beginning of the Year" of the relevant budget carry-over balance account.
How is a Treasury Zero Balance Account opened?
Answer: The financial departments at all levels choose the opening bank within the scope of the treasury centralized payment bank, open a financial zero balance account, and maintain the relevant information of the account into the integrated system on time. In principle, each level of financial department can only open one financial zero balance account in the same ** bank. The financial zero balance account can handle payment and settlement services such as transfers, but it is not allowed to withdraw cash.
How to apply for opening and closing a zero-balance account?
Answer: The unit selects the opening bank within the scope of the treasury centralized payment bank, and after reporting to the financial department for approval in accordance with the prescribed procedures, it opens a zero-balance account of the unit, and maintains the relevant information of the account into the integrated system on time and submits it to the financial department for the record. In principle, each unit can only apply to open one zero-balance account. The zero-balance account of the unit can handle payment and settlement services such as transfer, exchange, entrusted collection and cash withdrawal. If a unit changes or cancels a zero-balance account, it shall go through the formalities for change or cancellation after being approved by the financial department in accordance with the prescribed procedures, and update the relevant information of the account in the integrated system on time.
What to do with the zero balance account when the funds are returned and liquidated?
Answer: In the event of a return of payment, it must be returned according to the original payment channel, and it is not allowed to sit on the back and pay. Funds paid through a zero-balance account shall not be returned to the unit's actual fund account.
Fund clearing refers to the liquidation of funds between the fiscal zero balance account or unit zero balance account and the single treasury account after the completion of centralized payment by the treasury.
After the integration of budget management, the financial department will no longer issue the amount of money to the zero balance account of the unit, and the unit will no longer use the "zero balance account amount of the amount" according to the regulations, but the zero balance account opened by the unit in the first bank still has the amount of money, whether it is still necessary to register the bank deposit journal of the zero balance account?
Answer: The zero balance account of the unit is only used for the payment of funds and does not reflect the stock of assets, so the unit can not register the bank deposit journal of the zero balance account.
*: Xing Qisheng.
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