Cash auditor
Cash auditor (in Switzerland: auditor , in Austria also auditor ) is a task in cash-intensive companies or in church parishes , parties or associations .
General
The function of the cash check is intended in particular in cash-intensive companies ( banks , retail , gastronomy , hotel industry ). Here, the cash balance changes several times a day due to cash deposits and cash withdrawals , so that the cashiers are exposed to a higher error quotient in their work than with less profitable cash registers . The cash check is the implementation of the four-eyes principle at the cashier. Due to the separation of functions , the tasks of the cashier and the auditor may not be performed by the same person. In the association, cash auditors should not take on any further tasks due to the risk of a conflict of interests .
tasks
In commercial operations, the cash auditor is responsible for comparing the daily final balance of the cash book with the actual cash balance (cash check). The cash book contains all the receipts for incoming and outgoing payments ( receipts , receipts ) that must be compared with the balances contained in the cash book. Since the cash register not only records cash transactions , but also accepts card payments and checks , the cash auditor must also check these. Is there a difference between ending balance of the cash book and the actual cash on hand, one speaks of the cash difference . The four-eyes principle is intended to reduce errors (cash difference) or misuse ( theft ).
In the association, the cash auditor controls the activities of the board of directors and the treasurer or treasurer with regard to correctness and financial effects on the association. However, a cash audit is not required by law.
appointment
Cash auditors are appointed by the general assembly or a supervisory body , depending on the provisions of the association's statutes . Who can be elected as a cash auditor in clubs, results from the statute. As a rule, members of the association who are not allowed to belong to the board are elected by the general assembly . In companies, the appointment is based on applications for a job description .
The association statutes often do not provide for a minimum qualification for the election to the cash auditor. This leads to a different quality of the cash audits. As a safeguard, some statutes contain the right of the cash auditor or the general assembly to seek the help of auditors or auditors in the event of a more extensive audit requirement. The auditor is not allowed to belong to the board of directors or any other controlling body of the association.
workflow
The workflow of cash auditors initially provides for the inspection of all documents that relate to the tasks of cash auditing (such as work instructions , service instructions ). In associations, the cash audit not only includes checking the cash register, but also checking the entire bookkeeping system and the annual financial statements . The cash auditor comes with his test result, the cash audit report , on the agenda of the general meeting.
Cash auditors pay attention to the following aspects:
care
- Systematics and traceability of all bookings ,
- Availability of all documents,
- Matching of receipts and postings,
- Correct booking of advance payments , advances , etc. as well as their settlement,
- Completeness of other written documents (board resolutions, personnel documents, tax-relevant documents, contracts, grant documents, etc.),
- Correspondence of the accounts, including cash, with the data of the annual accounts ,
- Matching of the assets and liabilities side of the bookkeeping , or, if z. B. at church associations there is cameralistic bookkeeping, balance of balances ;
- List of open claims and liabilities ,
- Overview of the existing assets from purchase or transfer with inventory list or list of assets including buildings
- Compliance with financial obligations v. a. towards employees , financial administration and social security .
- Current status of the entries in the register of associations
Safeguarding the company and association interests
- Calculation of all services, monitoring of incoming payments,
- Settlement of the legitimate claims of third parties according to the payment terms ,
- prompt collection of membership fees .
Compliance with competencies
- Implementation of resolutions by the board of directors and the general assembly,
- Compliance with a budget or timely reporting in the event of risks or deviations,
- Appropriate and statutory use of funds,
- Traceability and timeliness of the signing authorizations v. a. towards credit institutions .
Compliance with tax law
A simplified tax law applies to small associations and small businesses . Special rules apply to non-profit associations. Not all of the points listed are therefore important.
- Correct allocation to the tax areas "Asset Management", "Purpose-Based Operation", "Economic Business Operation", "Idea Area",
- Presentation of donations , availability of copies of receipts,
- Special labeling of donations in kind ,
- Admissibility of the formation of reserves ,
- Recording of access and earmarking for public grants and any repayment obligations,
- Asset accounting (for purchases over € 410),
- Input tax deduction and possible use of the reduced VAT tax rate for non-profit status.
thrift
- Avoidance of dunning fees , negative interest , late payment surcharges , overdrafts , etc.
- Use of discounts , interest-bearing forms of investment, cheap offers, etc.
Safety rules
- Prevention of unauthorized access to electronic data,
- Locking cash, valuables, etc.,
- Closure of documents, data protection
- Timely and tamper-proof booking of transactions,
- Fulfillment of trade association requirements to ensure accident insurance.
effect
The annual cash audits usually have the following effects:
- Irregularities can be discovered and corrected immediately or for the future.
- The work motivation for the cashier or accountant to work carefully can be increased if necessary.
- Members' trust in the cashier is strengthened. Impending financial burdens on the association in the future can be recognized and, if necessary. be turned off.
discharge
The audit report is the basis of decision-making for the general meeting. It decides whether the treasurer and the entire board of the association (as an executive body ) should be relieved . With the discharge, the general meeting expresses its confidence in the persons discharged and waives subsequent claims for damages . The exonerated are - even after the exoneration - not protected against claims from such facts that were not discovered because they deceived the auditor by submitting incorrect or incomplete documents or the written documents are not available in the association.
Web link
- Cash audit report. Citizens' Initiative Bahnemission-Elbtal e. V., accessed on March 7, 2018 .
