Profession collector. Collection of funds - procedure and organization of the process, goals and objectives, instructions and rules

Today, no one is surprised by cars with green stripes on the streets. Everyone knows very well that these are collection vehicles in which money and various material assets are transported.

The need for transportation and delivery of funds to the place of storage arose simultaneously with the advent of banknotes. In Rus', the beginnings of collection appeared at the end of the 9th century, when the prince and boyars allocated armed guards from their army for trade caravans, which provided protection from robbers.

With the growth of the economy and various institutions, the need to collect cash and transport it has become necessary. This is how specific functions arose - collection, and with them the profession of a collector. Collection literally translated from Italian (incassare) - put in a box. At this time, the term collection means the collection and delivery of money and other material assets to bank branches and places of their storage. In the vastness of the former Soviet Union, collection arose as an independent body on August 1, 1939, under the State Bank of the USSR.

Today, in the most common understanding, collection implies the delivery and acceptance of money supply by various enterprises, organizations, their structural divisions and financial institutions, ordered in accordance with the laws and regulations of the state. Collection also provides transportation and delivery of currency valuables, securities, withdrawal of cash from payment terminals, loading and unloading of ATMs, transportation of any, all kinds of material assets.

Collector is a person who meets the requirements and criteria of professional selection. So a citizen who has reached 21 years of age can become a collector. Education is not lower than secondary, has excellent physical shape and a stable, balanced psyche, and has no criminal record.

Collection- this is a rather complex set of activities related to the organization of events, which are developed independently by the collection department, taking into account customer requirements, internal instructions and legislation. The main requirement is the safety of transported material assets and the safety of all activities related to collection.

Collection services are provided on a paid basis, according to the agreement. The main, obligatory subject of collection is a bank or other financial institution. The bank can independently organize all types of collection services with the help of its independent division - collection, as well as use these services of other banks.

Cash collection is the most common service. Collection goes through several stages, such as preparing funds for collection, preparing accompanying documents, and handing over cash to an authorized person or body. Transportation to a banking institution, acceptance of cash by the bank, crediting of the deposited amount to a specific bank account. The bank recalculates funds, carries out control and verification in accordance with accompanying documents, and also verifies the authenticity of banknotes, coins and their solvency.

How does collection work?

Before starting collection, the subjects enter into an agreement with each other, which outlines all the responsibilities of the parties and material remuneration for the operations performed, and the agreement also indicates the collection arrival schedule. The collector arrives at the object being collected at the appointed time. Before entering a cash register or other closed separate room specially designed for collection, the collector presents his official ID to the cashier. These certificates are checked against the list of collectors and only after that they are granted access to a specially designated room. The authorized person provides the collector with accompanying documents in a sealed collection bag in two copies, the third copy of the accompanying document is in the collection bag. The collector puts down his details on the documents and puts the signature and seal of the collection department. The collector also gives the cashier an appearance card, on which the cashier puts the date, time, amount of funds collected and signature.

When accepting a sealed collection bag or sack, the collector checks the integrity of the seal and the sealer's impression compares it with a sample of the sealer's impressions. Samples of impressions made by the sealer must be at the cash desk of the subject of collection. After collection, funds are transferred to the cash desk of a financial institution, where they also check the integrity of bags and seals, and draw up a log (act) of bags accepted from collectors.

Today, disposable collection bags are increasingly being used, which have increased protection against unauthorized opening, and scanning devices are also beginning to come into practice, which read information from the collection bag and transmit it to the collection and cash department of the bank.

How are material assets transported?

Transportation of material assets is carried out in accordance with regulations, agreements between the subject and the collection department.

Based on the agreement, the collection department (sector, division) accepts an application for the transportation of material assets. The collection department issues a power of attorney to the senior member of the collection team, on the basis of which the collection team receives material assets. The power of attorney specifies the personal data of the brigade’s collectors, the type of material assets, and the starting and final destination of delivery. Upon arrival at the point of receipt of material assets, the collection officer submits a power of attorney to the subject’s cash desk, receives an inventory of material assets in triplicate, according to which the received values ​​are checked and recalculated. Material assets are packaged in collection bags, the inventories are signed by members of the collection team, who confirm receipt of the valuables, and the first copy of the inventory remains in the cash register of the entity that transfers the valuables to the collectors. The second and third copies are taken by collectors.

Having delivered the valuables to the destination cash desk, the collectors hand over the inventories and material assets to financially responsible persons, where they are checked according to the inventory. The inventories are filled out by cashiers who have received the valuables. The collectors affix their signatures, which confirm the delivery of the material assets to the destination. Persons financially responsible for the acceptance of values ​​affix their signatures and personal data to confirm acceptance of the values ​​in full. If there are violations or shortages of delivered material assets, then a report is drawn up in front of all financially responsible persons, and the institution’s security service and law enforcement agencies are called to the scene. Who, according to the law, have the right to conduct investigative actions.

During the transportation of material assets and collection, only special armored vehicles have recently been used, which guarantee the safety of life and health of collectors and the safety of material assets in the event of an attack.

Collection is the process of collecting and transporting cash from one enterprise to another, also covering their branch network.

The person who handles collection holds a position. In addition to cash, collections may include securities, bonds, precious metals, bank cards, coins, and the like.

In other words, collection is when money and other valuable goods of one organization are transported to its branch or division for the purpose of making a profit, or are transported to another enterprise.

Collection must follow the rule of preserving the valuable objects being transported, and must also deal with the withdrawal and transfer to the cash desk of cash that is needed to replenish the open current accounts of any individual or legal entity.

Origin of collection services

In Russia, the first collection services were created on August 1, 1939 with the support of the State Bank of the Soviet Union. And only towards the end of the twentieth century - in 1988, the government announced the creation of the Russian collection association, which was officially called "Rosinkas". This association has legal force after the signing of the Federal Law “On the Central Bank of the Russian Federation” on July 10, 2002, after which it became part of the main Bank of the Russian Federation.

Cash collectors are a rather specific specialization that requires great moral strength, endurance, responsibility and the ability to act quickly in unusual situations. In addition to personal qualities, the collector must have experience in the security field, at least the sixth qualification category and a valid license to carry out activities related to monitoring buildings and structures. This license has a validity period of only 6 months, so it must be constantly renewed.

Like many representatives of different professions, cash collectors have their own holiday - Collector's Day, which is celebrated in the country on August 1.

Collection organizations do not have much competition within their market, so they maintain a monopoly for a long time.

Cash collection process

It is worth saying that the process of collecting money, securities, precious metals and other things is a rather labor-intensive process, which in fact is a cash operation. That is why you first need to fill out a certain number of papers.

First, you need to conclude an agreement with the company that will perform collection, and with the company that needs this procedure. Collection assistance is in demand not only from legal entities, it is also needed by ordinary citizens.

Corporations engaged in collection services often work closely with banking organizations. The latter register numbered appearance cards for them every month, where the name of the organization, contacts, the address of the main building and addresses of branches, their operating hours, numbers of certified luggage and the time period of arrival of collectors are written.

The last points are always compared with the number of objects transported and the total workload. Any bag from collection luggage has its own number. Also, the manager of the collection service calls the organization, and together they determine a convenient time for organizing collection at the enterprise.

Naturally, the collection process must be followed according to established rules: it is necessary not only to efficiently deliver the necessary bag, but to be able to correctly prepare the accompanying documentation. The collector always has a list where the availability of the transported item is indicated point by point:

• a special container that has its own identifiable number;
• keys;
• organization stamp;
• turnout card;
• a certified power of attorney that allows you to transport currency and other valuable objects.

The manipulations that the collector must put into action when arriving at the enterprise with valuable objects are described in detail in the approved regulations.

1. First, the cash desk employee must check the passport details of the collector, the availability of a power of attorney for the transportation of valuables, the appearance card and accept the acceptance and delivery of the required collection bag.
2. You should also show a sample of the seal that should be on the bag, and fill the bag with securities, attaching accompanying invoices and receipts.
3. The cashier must fill out a document in which he must indicate a complete list of the manipulations performed.
4. After this, the completed papers are checked to determine compliance with the requested amount.
5. When everything comes together, the process of investing cash in a customized bag takes place.
6. Next comes the sealing of the bag: the collector at the cashier must inspect the bag and the seal on it for defects, and check whether there is any possibility of access to the valuable contents.
7. An employee of the organization where the collector arrived must fill out the appearance card and check the details and numbers from the card, invoices and receipts. If an employee makes a mistake when filling out documents, he must correct it immediately.
8. After filling out all the documents and acts, the cashier puts his own signature, which is a criterion for the correctness of the collection procedure.

When accepting or handing over a collection bag with money and relevant documentation, the collector must sign the receipt, certify it with a stamp and write the date of collection. After this, he must return the bag to the cashier.

But it happens that the cashier finds certain inconsistencies in the documents. Violations in collection can be not only the lack of integrity of the bag and seal, but also an incorrectly filled out collection sheet, which is drawn up before the departure of the collection vehicle.

But what to do in this case, when the person who certified these papers is located in another place? The issue can be resolved positively if the detected shortcomings can be eliminated with the help of an authorized person without disrupting his work activities. If it is impossible to resolve the problem in a short time, then the process of receiving and transmitting the collection bag is not carried out. Collection of money (for example, in a supermarket) is carried out next time. In this case, collectors must check the “re-visit” box on the appearance sheet.

Collection in banks

Collection in banking organizations is significantly different from collection in grocery stores, for example. This manipulation is more complex and requires a certain order. An authorized bank employee must:

• carefully double-check all documentation (invoices, receipts, attendance sheets);
• inspect the collection bag for integrity: there should be no holes, tears, protruding knots, etc.;
• determine the effectiveness of fillings and locking seams;
• check the numbers indicated on the collection bag and in the documentation.

If an authorized employee of a banking organization finds any shortcomings in the documentation, he must make a note in the reception log, which is subsequently inspected by both parties. If an employee finds signs of hacking or opening of a bag, then it is opened, the internal contents are counted and an opening report is drawn up. If a shortage or, conversely, excess is detected in the bag, this amount is entered into this act. It also records information about the organization, date, time, reason for the opening, information about the employees who participated in the opening, as well as information about the room where the opening of the cash-in-transit bag was carried out.

Based on the fact that collection is an accounting operation, you need to open a cash receipt, which will contain account 57 “Transfers in transit.” This is very convenient for businesses that need collection and for collection service employees.

For example, an organization must receive funds from collectors in the amount of 700 thousand rubles to the bank, which will be transferred to a specific current account. The commission for this operation will be 0.2% of the amount received.

Based on the available data, you can draw up an act of transferring cash to a banking organization, where you can see how the money is collected. This greatly simplifies life for all participants in the collection process.

The work of collection organizations is very important, since according to statistics, the number of attacks and thefts is constantly growing, and collection is a kind of method of dealing with unscrupulous citizens.

The collector is engaged in the collection and delivery of money and other material assets from organizations to the bank, as well as the delivery of cash from the bank to organizations. The profession of a cash collector is complex and responsible, requiring certain skills and qualities from the applicant. But at the same time, the specialty of a cash collector is in high demand among employers; it provides an opportunity to improve one’s weapons skills and physical fitness, and also allows one to obtain a permit to carry a weapon.

Places of work

The position of collector is in demand in the state collection service, private security companies (PSC), special services of commercial banks, and non-profit credit organizations.

History of the profession

In those days when banknotes were not yet in use and the main monetary units were gold and silver coins, money was transported in large forged chests and caskets. Trade caravans of merchants carrying large sums of money were accompanied by well-armed guards, led by a trusted representative from the richest merchant family.

Subsequently, the duties of collectors were performed by ordinary police officers, and the money was transported in simple carriages. And only some 25-30 years ago, the work of a cash collector became a separate profession.

Responsibilities of a collector

Here is a basic list of what a collector does at his workplace:

• Delivery of cash and valuables to organizations from the bank and back.
• Checking and packing valuables together with the cashier.
• Checking the correctness of filling out the accompanying financial documentation.
• Ensuring the safety of valuables along the entire route.

The duties of a collector may vary slightly depending on the specifics of the institution and collection objects.

Requirements for a collector

Since the specifics of the work involve financial responsibility, the main requirements for the collector are as follows:

• No criminal record, bad habits, or dubious facts in your biography.
• Service in the army or the Ministry of Internal Affairs, often experience working in security structures.
• Endurance, good physical fitness, readiness for physical activity.
• Attentiveness, good reaction speed.
• Preparation at special courses with obtaining a certificate.
• Driving license category B (employers often offer the applicant a combination of the functions of a cash collector and a driver).

In addition to what is mandatory for a collector, individual employers may have their own requirements - having an accounting education, for example, or having their own traumatic weapon.

Cash collector resume sample

How to become a collector

As a rule, in order to competently perform the functions of a cash collector, no special higher education is required. People with a secondary education, but at the same time having served in the army and having a “clean” biography, can get a job as a cash collector. However, before becoming a cash collector, you will still have to undergo special training and obtain a private security guard license. Often a military, legal or sports education is a plus for an applicant.

Risks of the profession

The position of a cash collector involves a risk to life and is physically difficult work. In addition, the work is psychologically difficult - not everyone can constantly have large sums of cash and firearms on hand. Therefore, qualified psychologists constantly work with collectors.

Collector's salary

The salary of a cash collector depends on the employee’s work experience and the specifics of the company in which he works. Usually it ranges from 17-35 thousand rubles, while the average salary of a cash collector in the country is 26 thousand rubles. Often, how much a collector receives depends on his responsibilities and the number of organizations to which he should come for collection. In addition to salary, some employers offer employees additional bonuses.

All organizations are required to hand over proceeds exceeding the permissible cash limit to the bank. For large amounts, enterprises resort to the services of the bank's collection service.

Collection is the collection by collectors from the cash desk of funds, settlement and payment papers, bills of bank clients with a guarantee of safety until they are deposited at the bank and subsequently credited to the clients' accounts.

The procedure for storing, transporting, and collecting cash in Russian banks is enshrined in Regulation of the Central Bank of the Russian Federation No. 318-P dated April 24, 2008 (hereinafter referred to as Regulation 318-P) and Law No. 86-FZ dated July 10, 2002. According to the documents, collection can only be carried out by organizations of the Bank of Russia system.

Main formalities

You can collect valuables as follows:

• through the bank servicing the company by drawing up an agreement;
• through a branch of the Central Bank, a tripartite agreement is drawn up between the Central Bank, the company and the bank servicing it;
• through other banks that provide a similar service also under a tripartite agreement.

Tasks and functions of the service

The collection service is designed to perform the following tasks:

• deliver enterprise funds to the bank;
• transport proceeds from retail outlets to the company’s office for subsequent delivery to a credit institution;
• deliver money and bank to the company’s cash desk for issuing wages to staff;
• transport funds to retail outlets when applying for a loan for a purchase;
• deliver currency from the bank to the exchange office;
• move cash between bank branches;
• accompany and protect bank employees when transporting securities.

Collection of finances of business entities facilitates the fast and safe transfer of money to the account, provides the cash desk of the head enterprise and its retail outlets with bills of various denominations and coins. Collection services also include the transportation of material assets and documentation.

The collection department of any bank consists of highly qualified specialists. They efficiently perform their duties related to the transportation of various valuables. In addition to delivering cash, employees of this service select banknotes of the required denomination and small change coins.

Rules and accounting

The bank prepares appearance cards for each collection service. Their form 0402303 is adopted by Regulation 318-P. The document records the numbers of empty bags, company data (name, address, telephone), work schedule, check-in time, etc.

Depending on the amount of cash, it is determined how many bags the collectors will need. Each of them has an individual number. The frequency of visits is determined by agreement between the heads of the collection service and the organization.

On the eve of departure, collectors receive:

• cash bags;
• powers of attorney;
• stamp;
• keys;
• appearance cards.

Upon arrival at the company, the money acceptor shows the cashier:

• passport;
• power of attorney;
• appearance card;
• empty bag.

The cashier shows a sample of the seal, hands over a sealed bag with money, an invoice and a receipt for it.

A transmittal sheet and a register of transactions are included in the bag. The amounts in the documents and in the bag must match.

The collector checks:

• correspondence of the seal on the bag to the template;
• whether the accompanying documentation is drawn up correctly;
• equality of amounts in securities;
• does the number on the bag match the one written on the card?

If there is an error in the appearance form, only the cashier can make a correction. He crosses out the incorrect information and indicates the correct information next to it, assuring it.

Upon receiving a bag of cash, the collector signs the receipt, stamps it, dates it and returns the paper to the cashier.

If a violation is detected in the integrity of the bag or seal, or the statement is filled out incorrectly, the collector will not accept the bag. If there is time, the collector waits for the defects to be eliminated or for the bag to be accepted upon re-arrival. A record of this is made on the turnout card.

If the cashier does not hand over the bag to the funds acceptor, in form 0402303 he writes “Refusal”, indicates the reasons and signs.

The delivery of money to collectors is formalized by an expense order (RKO) using account 57 “Transfers in transit.”

The table shows possible transactions for processing collection transactions:

The cashier is financially responsible for the valuables entrusted to him. If there is a shortage, an audit is carried out at the cash desk.

Organizations and officials bear responsibility under Art. 15.1 of the Code of Administrative Offenses for failure to comply with the procedure for handling cash and conducting cash transactions. For authorized persons, the fine is 4 thousand rubles. - 5 thousand rubles, for an organization its value is 10 times greater.

Stages of the process of handing over money to collectors

Collection of proceeds includes the following stages:

Individual algorithms

The collection procedure for valuables may differ slightly depending on certain criteria. In any case, the client must enter into an agreement with the bank for the provision of this service. Its cost depends on the tariff of the credit institution. It is most profitable to use the service of a bank branch.

Bank

As soon as the collector has collected the valuables, the cashier ceases to bear financial responsibility for them.

Money arrives at the bank according to a certain scheme:

1. In agreement with the client, a schedule for the collection vehicle is developed.
2. The collector fills out a special card and gives it to the bank.
3. An employee of a credit institution receives the attributes necessary for work (documents, stamp, bags, etc.).
4. On the eve of depositing the proceeds, the cashier presents the collector with papers confirming his right to dispose of them (invoice, receipt, seal).
5. The cashier fills out the appearance card.
6. The collector checks the papers, checks the amounts in them and in the bag, and takes away the valuables.

When the bag reaches the bank, an authorized employee checks:

• correctness of the accompanying documentation;
• integrity of the bag and the stamp on it;
• correspondence of numbers on the bag and in the invoice.

If there are no complaints, cash is accepted. The collectors return the keys, cards, stamp, power of attorney. At this point, the money delivery process is considered complete. The bank remains to transfer the money to the client’s account. For individuals, this procedure is carried out similarly.

Shop

The store seller must hand over to the cash collectors the cash that exceeds the established cash limit. When transferring money, he must capitalize it using the appropriate order and hand it over. These actions must be reflected in .

Before leaving, the collector receives empty containers for money, keys, documents, etc. Having arrived at the store, the collector presents his passport to the seller, gives bags, a power of attorney, and an appearance card.

The cashier checks the papers. If there are no complaints, he fills the bags with banknotes, puts the statement and register in them, seals them, and hands them over to the bank employee along with the accompanying papers (invoice and receipt).

The cashier draws up a tracking sheet and a register of transactions. The total amounts in them must match. He indicates the same amount on the appearance card.

The collector checks the papers for errors, the integrity of the stamp, its correspondence to the original, and counts the bills. Then he signs and dates the receipt for the valuables. Returns it to the seller.

If a bank employee refuses to accept money, the cashier indicates the reasons, the date on the appearance form, writes the word “refusal” and signs it.

Without cash register

Cash transactions are processed only if there is a cash register. This requirement was established by the Law on the use of cash register equipment No. 54-FZ dated May 22, 2003. The document indicates cases when cash can be accepted even in the absence of a cash register.

In such situations, the entrepreneur must fill out incoming and outgoing orders and hand over the money to the bank.

Sometimes organizations or individual entrepreneurs ask clients to prepare a payment order, according to which they themselves deposit money into the account on behalf of the payer.

One of the options for crediting cash to your account is to use the Online Banking service. In this case, cash payments are replaced by non-cash payments.

These methods are exceptions. During an audit, tax authorities may reveal these facts and fine the company. When making cash payments, you should purchase a cash register and hand over the proceeds to the bank.

Documentation and postings

The cashier transfers money to collectors using a cash receipt order. In the “Issue” line, he indicates his full name, and in the “Appendix” column - the primary document with numbers and dates. The cashier makes the appropriate entry in the cash book and draws up a transmittal sheet, an invoice and a receipt for the bag, and an appearance card.

An authorized employee prepares the money, puts it in a bag along with the statement, seals it, and hands it over to the collector along with the invoice.

Upon accepting the valuables, the collector signs and stamps the receipt. She remains with the organization. This procedure is prescribed in Regulation 318-P.

To reflect the fact that funds are issued from the cash register to collectors, the following entry is made in the budget:

Dt 201.23.510 Kt 201.34.610.

The transfer of money to the current account is done as follows: Dt 201.11.510 Kt 201.23.610. For the above operations, off-balance sheet accounts 17 and 18 are increased for debit and credit, respectively.

Such operations are provided for by Instructions 174n (clauses 77, 78) and 154n (clauses 365, 367).

Separate units do not have the right to transfer cash to each other without going through the cash desk of the parent company. It is possible to approve an internal scheme for the movement of money between structural units, but this may lead to conflicts with regulatory authorities.

According to the Directives of the Central Bank (No. 3210-U), it is allowed to move money between departments by filling out cash orders. The rules for their preparation are reflected in Goskomstat Resolution No. 88. In the consumables, in the line “Base”, a business transaction is written, for example, “transfer of cash to a representative of division No. 3 according to application No. 15 dated 03.25.17.” The receipt of funds is similarly recorded in the receipt.

The accounting entry for public sector employees will be as follows:

• Dt 304.04.610 Kt 201.34.610 (subaccount cash desk 1) - funds were issued to the representative of department 2 from the cash desk of department 1;
• Dt 201.34.510 (subaccount cash desk 2) Kt 304.04.510 - cash received at cash desk 2.

So, the money collection service is very convenient for business entities. Its cost is low, and managers do not have to worry about the safety of money and save time collecting it from various retail outlets. The main thing is to correctly draw up documents and act according to the rules established by law.

Collection is a service for the collection and transportation of funds provided by a bank or a specialized organization. Collection is carried out by persons with appropriate professional training holding the position of collector. The customers of collection services are legal entities - banks, shops, catering establishments and service industries, and other organizations that maintain cash accounting and have daily revenue. In Russia there is a state company "Rosinkas", which belongs to the Central Bank of the Russian Federation and provides collection services to banks and financial institutions.

Collection of funds

Using the services of cash collectors allows you to ensure security when transferring cash and other valuables to the bank. However, for many organizations, creating their own collection service is not profitable, so in most cases, a contract for collection services is concluded with a bank or a specialized licensed collection service. Also, collection services can be provided by services for the transportation of valuable goods with the appropriate license. Collection of funds imposes financial liability on the collection team, the extent of which is determined in the liability agreement.

Bank collection

Collection service or collection at a bank is a service that allows you to simply, quickly and safely deposit proceeds into the bank. As part of this service, bank collectors collect cash, count it, bring it to the bank and credit it to the bank account of the customer organization. In addition to collecting proceeds from the cash register, cash collectors can also carry out cash and technical maintenance of terminals and ATMs. As part of collection services, bank collectors can also deliver the necessary amounts of cash to the organization - for example, for issuing wages.

Collection services

An agreement for collection services may imply not only the transportation of cash directly from the client’s organization (office, store) to the bank. Cash collectors can also perform the following operations:

• transportation of material assets to the bank (precious metals, precious stones, bank papers, securities);
• transportation of important documents, cash and material assets between structural divisions;
• transportation and one-time exchange of cash for banknotes/coins of other denominations;
• delivery of cash to the organization's cash desk;
• receiving and crediting funds to the client's account.

Arrangement of collection

Before the start of providing collection services, the organization and the company providing the services enter into an agreement that specifies the responsibilities of the parties. At this stage, a schedule and conditions for organizing collection are also drawn up and agreed upon. According to the contract, the customer company is obliged to provide free, safe and illuminated access to the premises in which the seizure of money and valuables is carried out. Before starting the procedure, the collector must present his official ID. Transportation is carried out in special sealed bags on armored service vehicles.