Article 1 In order to optimize the form of labor organization, improve work efficiency and service quality, and enhance competitiveness, these Measures are formulated in accordance with the Internal Control Practice of Rural Credit Cooperatives, the Basic Accounting System of Rural Credit Cooperatives, the Cashier System of Rural Credit Cooperatives and relevant regulations, and combined with the actual situation.
Article 2 The comprehensive teller system refers to the labor combination form of handling all customer-oriented businesses, such as accounting, cashier, savings, intermediate collection, etc., on the basis of perfect internal control system and high personnel quality under strict authorization management.
Article 3 The operation of the integrated teller system shall follow the principle of "safety, high efficiency and standardization", constantly improve the supervision, inspection and assessment system, and ensure the constraints of key links and key parts.
Chapter II Basic Provisions
Article 4 A business organization that implements the comprehensive teller system shall meet the following conditions:
First, the internal management foundation is sound, the rules and regulations are sound, and the internal control mechanism is perfect.
The second is to establish a strict labor organization form and perfect business operation process that meets the requirements of the teller system.
3. With the post supervision Center, a comprehensive and timely post supervision can be implemented.
Four, the use of integrated business system for business processing, each teller is equipped with a set of computer terminals and printing equipment, a high-performance anti-counterfeiting money counter and other necessary office facilities.
Five, there are perfect and advanced electronic monitoring facilities. Television monitoring and video recording equipment are installed inside and outside the business hall. Tellers are under surveillance from the beginning of business to the end of business.
Six, each teller should have a relatively independent operating space, in principle, all tellers are separated by partitions. When customers handle business, they can see the process of teller business processing.
Seven, business counters and other infrastructure meet the safety requirements.
Article 5 A teller shall meet the following conditions:
First, have good professional ethics, be loyal to their duties, love their jobs, and be honest.
Second, we can conscientiously implement the Accounting Law, the Basic Accounting System of Rural Credit Cooperatives, the Basic Cashier System of Rural Credit Cooperatives and related financial laws and regulations.
Three, master the internal rules and measures of credit cooperatives, adhere to the system, according to the rules, the courage to fight against all illegal and criminal acts.
Four, familiar with the comprehensive business system operation and the business operation process, accurate, fast, flexible and independent to deal with the business and solve the general problems in the business. Proactive and enthusiastic to provide customers with quality and efficient services.
Five, engaged in financial work for more than two years, with high school education and certain professional and technical positions.
Article 6 Tellers should receive comprehensive training and assessment before taking up their posts, so as to ensure that their professional qualities and skills can provide customers with high-quality and efficient services.
Article 7. Tellers who have a rest in rotation or leave their posts for a short period of time must go through the handover procedures, and the handover should be carried out under the supervision of the supervisor. Both parties to the handover should carefully check the accounts, securities, important blank vouchers and related matters, and register the handover register and seal it for future reference after checking.
Eighth institutions to implement supervision and restriction mechanism, scientifically determine the post combination. However, LaSalle's settlement and bill exchange business must be staffed and must strictly abide by the supervision and control systems such as printing, mortgage, separate use of securities and alternative review.
Article 9 The teller in charge of a business outlet that implements the comprehensive teller system shall fully perform the duties of accounting supervisor and be fully responsible for all business matters.
Article 10 Tellers must sign in on the computer with their teller card, teller number and password, and leave the system when they leave temporarily. Only after packing and locking the managed teller card, seal (including business seal and personal seal), important vouchers and cash can you leave. No one may use the computer terminal that others have logged in to handle business. Before the teller signs off at the end of the day, he must balance the accounts and check the accounts. Relevant information should be printed completely, and can only be signed after being reviewed by the competent teller.
Article 11 Tellers must use authentic and legal original accounting vouchers as the basis for transaction processing when handling business during the day. Accept the business in turn, one by one, and do not leave the cabinet after processing one, and do not accept the second business. Business on the same day shall be handled on the same day, and there shall be no backlog. In the operation of teller business, if there is any fault, it should be reported to the supervisor immediately, and it is not allowed to deal with it without authorization and ignore it. Tellers should immediately correct the problems found by the supervisor. The teller will severely punish the problems that have not been corrected by the higher authorities after the inspection. The work between tellers should be coordinated, and the voucher delivery should be timely, correct and clear, and tickets should not be pressed or refused at will.
Twelfth inter-bank settlement, bill exchange and other businesses do not use the teller system, but still carry out audit and confirmation according to regulations.
Thirteenth LaSalle seal, pledge (machine), vouchers must be used separately, each with its own responsibilities, after the end of business, storage (safe). Other business seals and personal seals must also be properly kept and must not be mixed.
Article 14 Tellers should change their passwords regularly according to regulations, and the password combination should not be too simple. The activated new password shall be sealed and handed over to the competent teller (accounting supervisor) for filing. Teller divulges password and is used by others, and all consequences arising therefrom shall be borne by teller. If the password is leaked due to work reasons, the password should be changed immediately afterwards.
Chapter III Post Setting and Responsibilities
Article 15 post setting
Business outlets that implement the comprehensive teller system should reasonably set the following posts according to the size of business volume and in line with the principle of being lean and efficient: supervisor teller, comprehensive teller, comprehensive teller, voucher clerk and cash dispatcher (except branches). Other positions should be set up reasonably according to needs under the premise of clear responsibilities, supervision and restriction.
Article 16 Job responsibilities
I. Responsibilities of the Teller in Charge
(a) to lead and manage the work of accounting cashiers within their respective jurisdictions, supervise and inspect cashiers to conscientiously implement various rules and regulations and operational procedures, rationally arrange the work of relevant personnel, and strive to improve the quality of work and service level.
(two) to participate in the formulation of the work plan of the unit and the decision-making on major issues, to be responsible for the summary of the work of accounting cashiers, to write financial analysis reports, and to report to the unit leaders and higher accounting departments.
(3) According to the internal management regulations, determine the labor combination of backstage employees, and authorize and control the work scope and authority of tellers. Be responsible for the administrative seal of the unit, the name seal of the legal representative, the special seal of LaSalle and the steel seal, master the password of the administrator of the integrated business system and the password of the encryption machine, and ensure the safe operation of the integrated business system and the normal development of business activities.
(four) to formulate and implement the teller work responsibility system, the establishment of business assessment system. Regularly check the accounts of all tellers, strengthen on-site supervision, and check and assess the work of tellers.
(five) organize tellers to learn business, carry out various forms of business training activities, and be responsible for regular assessment of tellers' business knowledge and skills.
(six) according to the provisions of the system to deal with important problems and difficult problems in the work of accounting cashier, all kinds of accounting cashier errors and accidents, timely organization of tracing, remediation and reporting.
(seven) in accordance with the provisions of the relevant register, and make records.
(eight) to verify and seal the deposit certificate issued by the comprehensive teller.
(nine) regularly check the use of cash, important vouchers and valuable documents of all tellers.
(10) Switch the monitoring system regularly every day, and store and monitor the data regularly. Check the monitoring system at any time, find problems and solve them in time to ensure the normal operation of the system.
(1 1) At the end of each business day, check whether the cash, important blank vouchers, card accounts and valuable documents kept by the teller are consistent, and whether the account book registration is consistent, and record the inspection items in the relevant register.
(twelve) to perform the daily duties of the accounting supervisor and complete other tasks assigned by the leadership and superior management departments.
Second, the comprehensive member job responsibilities
(a) to assist the competent teller (accounting supervisor) to manage the interbank settlement business, organize business publicity, and assist in organizing the implementation of various rules and regulations.
(two) the preparation of relevant accounting statements, writing analysis data.
(three) in accordance with the provisions of the tax authorities in a timely manner to pay interest payable, depreciation, bad debt reserves and pay various taxes. Responsible for tax declaration and payment, and handle business matters with tax authorities.
(four) responsible for assisting the competent teller to review the enterprise account opening and large deposit and withdrawal records, and keep the account opening license and filing materials.
(five) to review whether the loan business conforms to the relevant provisions and operating procedures; Whether the interest calculation is correct and whether the off-balance sheet and on-balance sheet interest calculation is in compliance; Whether the interest payable and tax payment are timely and correct, and whether the profit and loss are true;
(six) review the use of IOUs and loan subjects, and keep IOUs; Check and keep the interest list, interest card and related loan business data, record the manual accounts of loans and interest receivable, check the account balance of interest-owed units at any time, and deduct the owed interest in time.
(seven) in accordance with the provisions of the institutions, the system of internal transactions (reserves and loans), inter-bank transactions, exchange difference funds accounts to check, regularly check accounts with the unit, save the relevant statements.
(eight) responsible for the daily management of the integrated business network system, print the relevant statements every day, and bind them regularly.
(nine) in accordance with the provisions of interest settlement, timely print the loan interest list and interest information vouchers, and check the deposit and loan interest.
(ten) save the batch business account table and related register.
(eleven) supervise the remittance fund account, calculate the fund position every day, and report the relevant matters to the competent teller in time.
(12) Check the issued inter-bank account transactions with the business list every day, and report and correct any errors in time.
(thirteen) authorize the front desk teller to handle related business within the prescribed authority.
(fourteen) to supervise whether the change, loss reporting, freezing and deduction of expenditure accounts, account numbers and account names of public institutions comply with relevant regulations.
(15) Supervise whether the valuable documents and important blank vouchers collected, used and sold by tellers meet the requirements, cancel the important vouchers used by tellers for the second time, and check whether the teller's records in the register of important blank vouchers meet the requirements.
(16) Check whether the loss reporting, account cancellation, account cancellation, loss reporting, large cash withdrawal and large remittance are authorized and approved by the competent teller, and whether the relevant register records are complete.
(seventeen) to conduct a comprehensive audit of the compliance and legality of accounting treatment. The next day, check whether the teller's bookkeeping voucher is consistent with the original voucher, whether the voucher elements are complete, and whether the number of bookkeeping copies is consistent with the system records.
(eighteen) to review whether the issuance, payment, return and loss reporting of bills of exchange, promissory notes and checks, as well as the remittance, inward remittance and return of electronic remittances are in compliance with the provisions; Whether the discount procedures for entrusted collection, collection and acceptance and acceptance bills are in compliance; Whether all kinds of queries are answered in time.
(nineteen) whether the bill exchange in the same city conforms to the provisions of the People's Bank of China, and whether the intermediary business conforms to the relevant accounting procedures.
(twenty) to handle other matters assigned by the superior.
Third, comprehensive teller job responsibilities
(a) seriously implement the rules and regulations, standardize business operations, and handle business in strict accordance with procedures.
(2) Handling savings business, corporate business, ICT card business, various intermediary businesses, agency stations and loans.
(three) responsible for the counter business inquiry, loss reporting, decoupling, freezing and thawing, and register the relevant register.
(four) to handle the exchange of primary and secondary coins and residual coins and the payment of securities.
(5) Keeping and using business seals such as transfer seal, cash receipt seal and special deposit seal.
(six) check the cash box and voucher box at any time, maintain a reasonable inventory, and timely turn over the excess to the internal warehouse administrator.
(seven) at the end of the business, print the relevant statements and materials according to the regulations, check the cash and vouchers on hand, and sign them back after verification.
(eight) all the important blank vouchers and seals that leave work or leave for a short time shall be put into the box, and the relevant handover procedures shall be handled and all the money shall be paid.
(nine) to handle other matters assigned.
Iv. Job responsibilities of the voucher clerk
(1) Keep all blank vouchers of this branch, and register and keep the register of blank important vouchers.
(two) regularly check the important blank vouchers to ensure that the accounts, accounts and materials are consistent.
(3) According to the blank important voucher application form filled in by the comprehensive teller, allocate vouchers for the teller.
(four) to handle other matters assigned.
Verb (abbreviation for verb) The duties of a cash dispatcher.
(a) keep the cash in the warehouse of this branch, and be responsible for the use of the Cash Inventory Register in the warehouse.
(two) after the end of business, summarize the "cash register" of each teller, check it with the cash balance statistics printed by the computer, and register the cash register.
(3) According to the cash transfer bill filled out by the teller, handle the allocation of cash on hand for the teller.
(four) according to the provisions of the inventory limit, the excess part in a timely manner.
(five) the custody of the confiscated counterfeit money (coupons), in accordance with the provisions of the people's Bank of China, and handle the handover procedures.
(six) keep the collateral, pledge and valuable documents, be responsible for the use of the relevant register, and check regularly to ensure that the accounts, accounts and things are consistent.
(seven) to handle other matters assigned.
Chapter IV Other Provisions
Article 17 The cash box shall be set according to the business teller, and the cash box of each teller shall be strictly controlled within the approved limit, and the part exceeding the limit shall be turned over to the warehouse administrator in time, and scanned and put into storage on duty.
Article 18 A comprehensive teller shall conduct all business operations under supervision from the start of business to the end of business every day. Monitoring data shall be kept for at least 30 days.
Nineteenth important blank vouchers, valuable documents, password management, file management, etc. Should be implemented in accordance with relevant regulations.
Chapter V Supplementary Provisions
Twentieth in violation of the provisions of these measures, in accordance with the "Interim Measures for the handling of employees in violation of operating procedures" to be punished.
Article 21 These Measures shall be formulated, interpreted and revised by Weifang Rural Credit Cooperative Association.
Article 22 These Measures shall come into force as of the date of issuance, and the original Measures for the Administration of Comprehensive Teller System of Weifang Rural Credit Cooperatives shall be abolished at the same time.
Source: Weifang Rural Credit Union