Till arrangement
In the course of the budget execution , the cash order is the order of the specialist administration to the responsible cash office (principle of the single fund ) to accept payments ( acceptance order ) or to make ( disbursement order ) and to book them in the cash book. In addition, the cash register arrangement also initiates the accounting for the acceptance and issue of valuables.
Usually two people sign a till order. A signature confirms the factual and arithmetical correctness within the scope of the invoice verification, whether the reason and the amount of the payment are correct. Another person gives the order for the implementation. This person must have been given authority to issue orders by the head of the authority. The cash register may only make the payment if a person authorized to issue orders has signed.
The purpose of this separation is the four-eyes principle . It should be ruled out that the health insurance company makes payments, even in its own favor, without a reason for doing so. The legal basis for this is anchored in, for example, German municipal law in the state-specific municipal fund regulations.
Cash registers are divided into three groups:
- Individual arrangements
- Collective arrangements
- Standing orders.
They are also broken down according to the type of business transaction :
- Payment orders (deposits and withdrawals)
- Posting order (postings without changing the financial resources)
- Submission and delivery order (acceptance and issue of stored objects)
Web links
- Baden-Württemberg: Municipal Treasury Ordinance - GemKVO. in Section 7, Paragraph 1, the legal definition of the term cash register arrangement .
Individual evidence
- ↑ a b Jens Findeisen, Friederike Trommer: Kommunale Finanzwirtschaft (Doppik) . Kommunal- und Schul-Verlag, Wiesbaden 2016, p. 132, ISBN 978-3-8293-1243-1
