Who has a school fund reimbursement system?

In order to standardize the financial behavior of the school, strengthen financial management, improve the efficiency of use of funds, and promote the healthy development of education, in accordance with the "Financial Rules for Institutions" and the "Financial System for Primary and Secondary Schools" and combined with the actual situation of the school According to the situation, this system is specially formulated:

1. Requirements for original vouchers for financial reimbursement bills: (General requirements for original documents (invoices):)? 1. The reimbursement voucher must be an official invoice or the financial bureau or tax department Printed uniform receipts filled with ballpoint pen or pencil are invalid. ?

2. The content of the invoice must be complete: unit name (all Hengcun Junior High School in Tonglu County), date, product name (specific names of items and office supplies must be filled in), unit price, quantity, amount and other items. It is complete, the handwriting is clear, the amount is correct, and the upper and lower case letters match. Once the bill is altered, it is immediately invalid.

3. The seals must be complete: reimbursement invoices must have the invoice supervision seal printed uniformly by the tax authorities, and must be stamped with the special invoice seal or financial seal of the invoicing unit; business receipts must have the provincial or municipal financial seal The financial bill supervision seal printed uniformly by the department and stamped with a special financial seal. The invoice or receipt must be within the validity period specified by the tax authority.

4. If you purchase goods in a supermarket, you must provide an invoice from the supermarket mechanism (the invoice must indicate the product name, unit price, and quantity) and the goods meet the scope of financial reimbursement; the financial department shall not provide reimbursement for manually filled invoices.

5. When all departments receive labor fees, overtime pay, subsidies, temporary wages, gratuities, etc. in accordance with regulations, they must fill in payment receipts (Annex 1), register them by personnel, and indicate the standards and work number of days, and must be signed by relevant personnel. After being reported to the principal's office for review, the principal can sign and approve before reimbursement can be made.

6. How to deal with the loss of the original bill: For cash settlement, it must be re-obtained; for non-cash settlement, the certificate issued by the other party (document number, amount, business content, etc.) and a special financial stamp must be provided. Copy of stamped receipt. The certificate and copy must be signed by the applicant and the unit leader.

8. How to deal with tickets lost during business trips: If a one-way ticket is lost, the person must write a written explanation of the situation, certified by the person traveling with him, and signed by the unit leader for confirmation. If you lose a train ticket or a bus ticket, you can be reimbursed according to the standard of another one-way fare; if you lose a one-way air ticket, you can be reimbursed according to the standard of a hard sleeper train ticket for the same journey. Lost round-trip tickets will not be reimbursed.

II. Requirements for cash bank settlement

(1) Precautions for cash settlement

1. Cash reimbursement should comply with the management regulations on the scope of cash use.

2. If the amount of a sporadic purchase exceeds 1,000 yuan, in principle, cash settlement is not allowed. Instead, a transfer check (in the same city) or remittance (in another place) should be used for settlement, and the complete name and number of the other party should be obtained. Bank account number.

3. Anyone who borrows for business or has a one-time reimbursement amount exceeding 1,000 yuan must inform the Finance Office 1-3 days in advance. Otherwise, he or she will have to go to the bank to withdraw cash with a cash check issued by the Finance Office.

(2) Things to note for bank settlement

1. Staff should have an approved budget plan when shopping locally or out of town. If it is a fixed asset, it shall be implemented according to fixed asset management. All procedures must be followed in detail, and the settlement voucher held must be a legal voucher before reimbursement can be made.

2. The person in charge of the payment department can directly issue a check after reviewing the invoice or provisional payment that has completed the reimbursement procedures.

(3) Precautions for receiving the check

1. Do not fold the check, and do not change the password, date, or amount.

2. Handle check transfer procedures before the 25th of each month.

3. The check must be used within the validity period (the transfer check period is 10 days).

4. Canceled or expired checks will be exchanged by the handling staff of the unit and will not be processed by outsiders.

5. If you lose a check, you should report it to the bank immediately and notify the financial office in time to avoid losses.

6. When handling overseas and local remittances, the account number, account opening bank, and company name provided by the handler must be accurate. If there are any errors, you will be responsible for them.

3. Requirements for current account settlement

1. Business travelers who borrow travel expenses due to business trips must go through the reimbursement and repayment procedures within the specified time (within one week after returning from the business trip); If the settlement cannot be made within one month due to special circumstances, a written explanation should be written, specifying the specific return date (no more than three months at most), signed by the person in charge of the department, and submitted to the principal for review and approval.

2. The reserve funds borrowed for sporadic shopping should be settled at the finance office within one week after the purchase.

3. For various types of loans settled by transfer checks, the person in charge must handle the reimbursement procedures within ten days; for various types of loans settled by money orders or remittances, the person handling them must handle them within thirty days. Account reimbursement procedures.

4. If the loan is not settled within the prescribed period, the finance office will deduct the money from the relevant funds, and follow the principle of "no settlement of the first account, no borrowing of the last account".

IV. Financial reimbursement procedures and requirements

(1) Financial reimbursement approval authority

The school implements a "one pen" approval system, and all financial expenditures of the school All must be approved by the principal before going to the Finance Office for settlement.

(2) Basic procedures and requirements for financial reimbursement

1. When faculty and staff go to the finance office for reimbursement, they must bring all the vouchers required for reimbursement, including: relevant invoices that need to be reimbursed, Receipts; if materials are purchased, a "material purchase application form" is required; if the items are fixed assets, a fixed assets warehousing form is also required; if the items are government procurement projects, a government procurement approval form is required; if you go out to attend a meeting, you must also have a meeting notice, etc.

2. The bills must be signed by the handler, reviewer, and approved by the principal.

3. When reimbursing various invoices and business receipts, fill in the "Tonglu County Hengcun Junior High School Reimbursement Cover Page"; when reimbursing travel expenses, fill out the "Travel Expense Reimbursement Form". The relevant invoices attached to the reimbursement voucher should be neatly pasted in the upper left corner, and the number of attached bills and the total amount should be written clearly on the cover. The attached bills must be consistent with the contents of the cover.

4. All kinds of vouchers and documents are required to be filled in with pen, blue-black or carbon ink, so that the content is complete, the handwriting is clear and neat, and no alteration is allowed. The capitalization of RMB must be clear, complete and correct. If they match, they must be written in lowercase to the digits, and if not, use "0" to fill in the numbers.

5. For invoices and receipts with incomplete procedures, incomplete content, illegal content, alterations, incorrect and inconsistent capitalization of RMB, failure to paste in accordance with regulations, and failure to fill in reimbursement vouchers in accordance with regulations , the financial staff has the right to refuse reimbursement.

(3) Specific business reimbursement procedures and requirements

1. Adjustments and changes in basic salary and subsidy salary shall be approved by the principal’s office in accordance with national regulations, and after completing the relevant adjustment approval procedures , the school office director will issue a notice, notify the finance office to create a register, and submit it to the principal's office for approval before release.

2. The school subsidy is implemented according to the school subsidy assessment and distribution plan. The specific standards are assessed by each department and reported to the principal's office for approval. The finance office will make a book and distribute them according to the approved assessment form.

3. Lecture fees for external teachers must be approved by the principal's office, and the school office director is responsible for filling in the payment receipt, which will be submitted to the principal for approval before being reimbursed to the school's finance office.

4. The salary of retired personnel shall be determined by the principal’s office in accordance with relevant government regulations. When there is a change, the office must go through the relevant approval procedures, and the director of the school office shall issue a notice, notify the finance office to create a register, and report to the office. It will be issued after approval by the principal's office. .

5. Student awards and bursaries are handled by the Teaching Office in accordance with relevant national regulations, and are supervised and implemented by the Finance Office. Special bursaries donated by the society for needy students will be specifically evaluated by the Student Affairs Office and the Youth League Committee in accordance with relevant school regulations. They will be registered and reported to the principal's office for approval before being reported to the finance office for release.

6. Family visit expenses for employees: Travel expenses for employees who use their vacations to visit relatives (including married employees visiting their spouses and unmarried employees visiting their parents) can be reimbursed once a year; for married employees visiting their parents, the travel expenses exceed their basic expenses. 30% of the salary can be reimbursed once every four years, and an approval letter must be obtained from the Personnel Department of the bureau. The principal's office will be responsible for verifying the details. After approval, the reimbursement will be made to the school's finance office.

7. One-child fee. Teachers and staff who receive an only-child certificate will receive an one-child fee of 100 yuan every year, 50% of which will be paid by each spouse's employer; one of the spouses has an agricultural household registration or an urban household registration, but neither spouse has a household registration. All financial income will be paid by the unit until the child is 14 years old. The school finance office will create a register at the end of June every year and submit it to the principal's office for approval before it is issued.

8. Funeral pensions and survivors’ subsidies shall be determined by the principal’s office in accordance with relevant government regulations, and shall be supervised and implemented by the Finance Office. Other welfare fees shall be handled by the trade union in accordance with relevant regulations.

9. The salary of temporary staff will be assessed and recorded by each employing department at the end of each month, and will be reported to the principal's office for approval and then reimbursed to the school's finance office.

10. Various labor expense reimbursement forms, such as school allowances and class allowances, must be reviewed and approved by each department. The Finance Office is responsible for issuing them and must be signed by the recipient. If I am not available, someone else can sign on my behalf. , but one person may not sign for multiple people at the same time.

11. On-the-job wages and retirement wages will all be paid to the individual in the form of bank savings cards. All relevant personnel are obliged to cooperate with the school in handling card issuance, discounting, and loss and replacement procedures in accordance with bank regulations. On the 25th of the previous month, the school finance office will report the current month's salary to the basic finance section of the county education bureau for verification. Therefore, if teachers lose their salary books, they must inform the finance office of the replacement salary card number before the 25th of each month to change it in time. Prevent mistakes from happening.

12. To purchase various office supplies or other items due to the needs of school education and teaching work, the department head must first fill in the "Material Procurement Application Form" and submit it to the principal's office for approval, and then the school general affairs office will arrange the purchase. . All purchased items must be stored in the warehouse first (signed by the person in charge and the custodian), then signed for reimbursement, and then go through the receipt procedures. When reimbursing, the invoice must be signed by the handler, custodian, and certifier, and must be submitted to the Finance Office for reimbursement together with the "Material Purchase Application Form" and "Warehouse Receipt Form".

13. The purchase of bulk items shall be carried out according to the annual budget arrangements of each department. The handling personnel shall complete the bulk item purchase application form and submit it to the leader in charge of the bureau for approval, bringing the purchase contract and fixed assets. After the production receipt form is signed and approved by the principal, go to the Finance Office for reimbursement procedures; in principle, the Finance Office will not pay if there is no budget arrangement for each department. If there are special reasons, the situation needs to be explained and the "Material Procurement" form must be filled in. After the application form is submitted to the principal's office for approval, it will be handed over to the General Affairs Office for procurement according to the centralized nature, and the procedures for warehousing fixed assets will be completed. Finally, the approved invoice, "Material Procurement Application Form", "Fixed Assets Warehousing Form" and status will be presented. Instructions should be made to the school finance office for settlement.

15. Reimbursement of travel expenses:

(1) All business trips for faculty and staff shall be approved by the Principal’s Office and arranged by the Academic Affairs Office. The Academic Affairs Office will schedule the course affairs based on the meeting documents and the approval notice from the Principal’s Office. .

(2) Business travelers need to go to the Finance Office to complete the settlement procedures within one month after returning to school, and fill in the "Travel Expense Reimbursement Form" with a blue (black) ink pen. If several people are traveling together, one travel expense reimbursement form will be used. When doing so, everyone’s name must be filled in, the content must be filled in completely, and there must be signatures of the handler, certifier, and person in charge. The business trip tickets and accommodation invoices must be neatly placed in the upper left corner of the “Travel Expense Reimbursement Form” as required. Paste it well and attach business trip notices and relevant meeting notices.

(3) The food subsidy standard for business trips does not distinguish between en route and accommodation. The subsidy standard per person per day is: 6 yuan within the county, 10 yuan for other counties (cities) in the Hangzhou area, and 15 yuan outside the Hangzhou area. Specific 20 yuan for each region (specific regions refer to Shenzhen, Zhuhai, Xiamen, Shantou and Hainan Province). Food expenses will not be reimbursed for activities that pay conference fees and all kinds of information must be submitted to the school.

(4) Business trip accommodation fee standards: The details will be approved by the principal’s office.

(6) The "Travel Expense Reimbursement Form" must first be carefully checked and signed by the financial staff, then reviewed and approved by the principal, and finally submitted to the Finance Office for reimbursement. Employees should complete the write-off procedures within one month after returning from a business trip.

17. Business entertainment expenses: The reception tasks of the school are unified and the responsibility of the school principal’s office. The reception standards of superior units, equivalent or important guests, and other personnel shall not exceed the standards set by the state. Normal receptions shall be arranged in In the school cafeteria, if you need to go to a hotel to receive guests under special circumstances, you need to report to the principal's office for approval. All receptions must be filled out by the office and submitted to the principal's office for approval. There are two copies, one copy is kept in the office, and the other is used to handle the entertainment fee. Attached at checkout. When reporting entertainment expenses, you must attach the approved "Visitor Reception Approval Form" before going to the Finance Office for reimbursement. If the approval procedures are not completed, the Finance Office shall not pay the reception expenses.

18. The General Affairs Office is responsible for sporadic repairs in the school. All sporadic repair costs incurred by the school must be issued by the General Affairs Office.

When settling odd jobs, you must go to the local tax bureau to issue a formal invoice before you can go through the reimbursement procedures. If the amount does not exceed 5,000 yuan, it must be signed by the person in charge of the General Affairs Office and reported to the principal's office for approval. If the amount exceeds 5,000 yuan, it must be reported to the basic finance section of the county education bureau. The reimbursement procedures can only be handled after the audit.

19. Infrastructure project expenditure: All infrastructure projects in schools must implement the bidding system. The school's advance payment shall not exceed 30% of the project budget. After the completion of the infrastructure project, it must be reported to the Infrastructure Finance Section of the County Education Bureau for audit. Can handle reimbursement procedures.