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Control Support Of The Monetary Resources Management System

Table 5: ICWD «Questionnaire for Control over Safekeeping and State of Accounting of Bank Transactions and Purposeful Use of Non-Cash Funds»

Contents of the question Contents Of Answer Note
Yes No Partial
1. Is it legal to make settlements by non-cash method? + Settlements made by non-cash method are legal. The legality of the transactions is controlled by the chief accountant.
2. Are the rules of banking operations followed? + Compliance with the rules for conducting banking operations is monitored by the chief accountant.
3. Are the banking operations performed authentic and reliable? + The banking transactions performed are authentic and reliable. This fact is confirmed by an inventory of non-cash settlement transactions.
4. Is each banking transaction reflected in synthetic and analytical ledgers? + Each banking operation is reflected in synthetic and analytical accounting registers.
5. Are funds fully capitalized on current accounts with banks? + Funds on settlement accounts with banks are credited in full. Regular control of the completeness of the posting is carried out by the chief accountant.
6. Is a permanent inventory commission set up to take inventory of settlement accounts? + The company creates a permanent inventory commission for the inventory of settlement accounts.
7. Is there an inventory of all non-cash payments? + The company carries out an inventory of all non-cash payments.
8. Does the actual availability of funds in the bank accounts correspond to the accounting data? + The actual availability of funds in bank accounts corresponds to the credentials
9. Are non-cash transactions correctly reflected in the accounting? + Non-cash transactions are recorded correctly based on bank statements.
10. Do the actual target expenditures of non-cash funds correspond to the planned ones? + The actual target expenditures of non-cash funds correspond to the planned ones. Regular control is carried out by the chief accountant.
11. Is the limit of the target expenditure of non-cash funds observed? + The limit for the target expenditure of non-cash funds is respected. Regular control is carried out by the chief accountant.
12. Are there any applications for the use of non-cash funds? + The enterprise has applications for the expenditure of non-cash funds.
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