On June 3, 2007, the People's Bank of China issued the Notice on Implementing Centralized Deposit of Customer Reserve Funds of Payment Institutions (hereinafter referred to as the Notice), requiring payment institutions to deposit customer reserve funds into the special deposit account of designated institutions according to a certain proportion from April 2065438.
Extended data:
Customer reserve fund management:
The petty cash received by each budget unit shall be managed in accordance with the Regulations on Cash Management issued by the State Council. Except the cash within the specified range, other funds shall be settled by bank transfer. Reserve fund management includes loan management and custody management.
Customer imprest loan:
1, all departments of the enterprise fill in the "imprest loan slip", on the one hand, the financial department approves its sporadic expenses to facilitate management; On the other hand, cash is paid against this document.
2. The petty cash of each department shall generally not exceed the specified amount. If there are special needs, it must be approved by the department manager of the enterprise.
3. For petty cash loans from various departments, the official invoices obtained shall be sent to petty cash managers (cashiers) of the financial department on a regular basis for fund transfer or supplement.
Custody of customers' petty cash:
1. A "reserve fund" account shall be set up for the receipt and payment of the reserve fund, and a "receipt and payment daily report" shall be prepared and sent to the manager.
2. The reserve fund shall prepare a list of reserve fund expenditures on a regular basis according to the invoices obtained, and timely reflect the expenditures of the reserve fund.
3. The imprest account shall be settled on a monthly basis.
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