Banking audit. Document storage (most important)

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Banking audit. Document storage (most important)

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41. Document storage

Banks are obliged to ensure the strict safety of accounting documents, which mean not only documents on the bank's business activities, but also settlement and payment documents of the bank's customers.

Responsibility for the correct organization and observance of the established procedure for the storage of accounting documents rests with the heads and chief accountants of the bank.

Documents are stored in paper and electronic form.

By letter dated November 17, 1994 No. 78K, the Central Bank of the Russian Federation brought to the attention that commercial banks in their work on organizing and maintaining office work and archival affairs should be guided by the Fundamentals of the legislation of the Russian Federation on the Archival Fund of the Russian Federation and archives, the Regulations on the Archival Fund of the Russian Federation, approved by decree of the President of the Russian Federation dated March 17, 03 No. 94, as well as methodological developments of the State Archival Service of Russia: Basic provisions of the State system of documentation support for management (M., 552), Basic rules for the work of departmental archives (M., 1991), List standard documents generated in the activities of state committees, ministries, departments and other institutions, organizations, enterprises, indicating storage periods (M., 1986).

In addition, a special “Standard list of documents generated in the activities of credit institutions with an indication of storage periods” was developed and approved specifically for credit organizations, approved by the Federal Archive Service (dated January 16, 01 No. 1996-10-2/1) and agreed with the Bank of Russia and the Association of Russian Banks.

In accordance with the Law "On the Fundamentals of the Tax System in the Russian Federation" and the Law "On Accounting", documents and reports on financial and economic activities are kept for at least five years.

The specific periods of storage of individual documents related to accounting and reporting are defined in the Model List for Credit Institutions and the List of Documents dated 1988. You can familiarize yourself with an extract from the list in the book "Accounting: Collection of Regulatory Documents" M., Finance and Statistics, Audit , 1994. The author could not find a standard list for credit organizations in printed form, but it is placed in the "Consultant +" system.

In order to ensure the safety of documents of the non-state part of the Archival Fund of the Russian Federation, credit institutions ensure their permanent storage in archives or structural divisions created for these purposes in accordance with clause 19 of the Regulations on the Archival Fund of the Russian Federation (hereinafter referred to as the Regulations), approved by the Decree of the President of the Russian Federation from 17. 03. 94 N 552.

Documents for permanent storage and for personnel are transferred to state archives in accordance with the letter of the Bank of Russia dated January 15, 1998 No. 12-T. Particular attention should be paid to the safety of documents regarding bank employees. Based on the Order of the Government of the Russian Federation dated March 21, 03 No. 94-R, the Central Bank issued instructions dated April 358, 12 No. 04-94 on the inclusion in the charters of banks of a provision relating to ensuring the accounting and safety of these documents.

When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be substantiated and confirmed by the signature of the person who made the correction, indicating the date of correction.

At present, in accordance with the new Accounting Rules, the database of personal accounts in a computer is maintained with mandatory duplication, at least on two different media, and must ensure the preservation of information within the period established for the storage of relevant documents.

The list of balances of placed (attracted) funds is maintained programmatically, on a daily basis, issued for printing from a computer as needed.

Accounting (memorial) documents are kept filed for each working day in ascending order of numbers of debited balance accounts. The selection of documents is carried out by the employee who is entrusted with the formation of documents.

Electronic documents are stored in the form of databases with the ability to print documents on paper according to established document formats. Documents in the database are grouped according to the rules of paper documents.

Paper banking documents are stored in the bank's pantry or in a special archive. A separate room with limited access to documents is allocated for the archive.

Inquiries on documents stored in the pantry, accounting department and current archive are made in the presence of the cashier who is responsible for the documents, or the employee in charge of the current archive, according to the requirements signed by the chief accountant or his deputy (head of department).

Accounting and cash registers and daily balance sheets are bookmarked by month.

Cash documents, documents on deposits of citizens, on loans to individual borrowers, on operations with precious metals, foreign currency and on business operations of the bank are placed in separate binders (folders), since these documents differ in terms of storage.

In accordance with the Temporary Regulations on the Rules for the Exchange of Electronic Documents between the Bank of Russia, Credit Institutions (Branches) and Other Clients of the Bank of Russia When Making Settlements Through the Settlement Network of the Bank of Russia When Working with Electronic Documents Used in Making Non-Cash Settlements Through the Settlement Network of the Bank of Russia and Their storage has several features. Archives of electronic documents, digital signature validation tools, and other archives are maintained at the institutions of the Bank of Russia and at the participants in the context of all incoming and outgoing electronic documents in accordance with the storage periods established for payment documents on paper. The rules for maintaining these archives are governed by the current legislation, including the regulations of the Bank of Russia, and the Agreement.

The destruction of electronic documents is carried out in relation to the corresponding program data with the simultaneous destruction of copies of these documents on paper.

In the work of a bank, the number of documents is very large and document storage always remains a pressing issue. Some banks microfilm documents. At the same time, after the destruction of documents, after the expiration of the storage period, microfilms remain in the bank. However, microfilms do not replace primary documents until their storage period expires, which is confirmed by letter of the Central Bank of the Russian Federation dated November 30, 11 No. 94-09-10/2.

The head of the bank appoints a special commission of bank officials, which is entrusted with the decision to destroy documents after the expiration of their storage period.

Special officers prepare acts on the allocation of cases for destruction. Case documents are reviewed sheet by sheet to avoid the destruction of documents with a different shelf life. Destroyed cases are activated, and the lists of destroyed documents remain in the archive.

When a bank is liquidated, some of the documents are retained in the future. The terms and procedure for storing documents are regulated by the letter of the Central Bank of the Russian Federation of August 5, 1998 N 169-T "On the placement of archives and the procedure for destroying documents during the liquidation of credit institutions", which defines the nomenclature of files (list of documents) to be stored after the completion of liquidation procedures.

EPK - Expert-verification commission of the State Archives.

When seizing documents by organizations entitled to do so, upon consultation with the legal department of the Main Directorate of the Central Bank of the Russian Federation for Moscow, banks must copy the transferred originals of the legal case with an original copy of the investigator’s decision on the seizure of documents and an original copy of the protocol. The chief accountant of the bank can certify copies of cards with sample signatures after comparing them with the main copies before seizing.

On copies of documents, the chief accountant puts a mark "Copy. Document withdrawn." Copies are placed in the binding of documents instead of original documents. In addition, an order to seize with an act of seized documents is placed in the case.

Author: Shevchuk D.A.

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