Publication date: 09.05.2024
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When should the employee return the unused amount of funds/electronic money issued for the business trip
According to Clause 19 of Chapter II of the Regulation on conducting cash operations in the national currency in Ukraine, approved by the Resolution of the Board of the National Bank of Ukraine dated December 29, 2017 No. 148 (hereinafter - Regulation No. 148), cash for reporting or for business trips is issued by business entities to accountable persons in accordance with the legislation of Ukraine.
Clause 20 of Chapter II of Regulation No. 148 specifies that natural persons — trustees of institutions/enterprises — legal entities who, in accordance with the legislation of Ukraine, received cash from an account using a payment instrument, use it for its intended purpose without posting it in the cash register.
Individuals — trustees of institutions/enterprises — legal entities submit to the accounting department of the institution/enterprise a Report on the use of funds issued for a business trip or for a report (hereinafter - the Report), together with supporting documents on the use of funds as intended, and return the unused balance of funds to the account of the institution/enterprise or to the cash desk within the established terms and procedures determined for accountable persons by the legislation of Ukraine.
The form of the Report on the use of funds/electronic money issued for a business trip or for a report and the Procedure for its preparation are approved by the order of the Ministry of Finance of Ukraine dated September 28, 2015 No. 841.The main document that regulates the business trips of employees of state authorities, enterprises, institutions and organizations that are fully or partially financed from budget funds is the Instruction on business trips within Ukraine and abroad, approved by the order of the Ministry of Finance of Ukraine dated March 13, 1998 No. 59 (hereinafter - Instruction No. 59). At the same time, other enterprises and organizations can use Instruction No. 59 as an auxiliary (reference) document.
The first paragraph of Clause 11 of Chapter II of Instruction No. 59 stipulates that a seconded employee, before leaving for a business trip, is provided with an advance within the limits of the amount determined for the payment of travel, rental of living space and daily expenses.
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In the event that a seconded employee received an advance payment for a business trip in cash, he submits a report on the use of funds issued for a business trip and returns the amount of excess funds spent by the end of the third banking day following the day of arrival at the place of permanent work (paragraph two of clause 11 of II Instructions No. 59).
If the employee received an advance for a business trip and did not leave, then within three banking days from the day of the decision to cancel the trip, he must return the specified funds in accordance with the procedure established by law to the appropriate account of the enterprise or to the cashier of the enterprise in the case of receiving an advance in cash) (paragraph five Clause 11, Chapter II of Instructions No. 59).At the same time, the legislation does not provide separate terms for returning the amount of funds/electronic money received as an advance for a business trip or for a report, in the event that the seconded employee did not use part of the amount of such an advance.
That is, if the employee received an advance for a business trip and did not use part of the amount of such an advance, then he must return the specified funds in accordance with the procedure established by law to the appropriate account of the enterprise (or to the cash register of the enterprise in in case of receiving a cash advance).
