of March 3, 2001 No. 58
About approval of Rules of conducting cash transactions and transactions on collection of banknotes, coins and values in the banks and the organizations performing separate types of banking activities
For the purpose of enhancement of the organization of cash transactions and cash circulation in the Republic of Kazakhstan the Board of National Bank of the Republic of Kazakhstan DECIDES:
2. From the date of enforcement of this resolution to recognize invalid the resolution of Board of National Bank of the Republic of Kazakhstan of November 15, 1999 No. 394 "About approval of Rules of conducting cash transactions in banks of the second level of the Republic of Kazakhstan".
3. To management on work with cash (Mazhitov D. M.):
1) together with Legal department (Sharipov S. B.) to take measures to state registration in the Ministry of Justice of the Republic of Kazakhstan of this resolution;
2) in ten-day time from the date of state registration in the Ministry of Justice of the Republic of Kazakhstan to bring this resolution to the attention of the interested divisions of central office and territorial branches of National Bank of the Republic of Kazakhstan;
3) to oblige territorial branches of National Bank of the Republic of Kazakhstan to bring this resolution to the attention of banks of the second level and the organizations performing separate types of banking activities.
4. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Kudyshev M. T.
Chairman of National Bank
G. A. Marchenko
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It is approved Ministry internal delrespublik Kazakhstan March 19, 2001 |
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Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of March 3, 2001 No. 58
1. These rules of conducting cash transactions and transactions on collection of banknotes, coins and values in the banks and the organizations performing separate types of banking activities (further – Rules) are developed according to the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan" and establish procedure for conducting cash transactions and transactions on collection of banknotes, coins and values, and also the conditions necessary for ensuring safety of cash, other values, and control of respect for cash discipline by the banks of the second level, the National operator of mail, the organizations performing separate types of banking activities, their branches (further – banks) having the license of National Bank of the Republic of Kazakhstan (further – National Bank).
Norma Pravil do not extend to authorized organizations which exclusive type of activity is the organization of exchange transactions with cash foreign currency.
2. The relations of banks with clients are performed on contractual basis. The procedure for claim settlement is determined by the revealed shortages, surplus, not payment and counterfeit bank notes by the agreement.
3. For the organization of cash work, accomplishment of functions for cash customer service and processing of cash in banks the following divisions are created: receipt, account, credit and debit cash desks, cash desks of recalculation, evening cash desks and others.
In addition to implementation of cash customer service, combination and accomplishment in cash desks of banks and the National operator of mail of transactions on receiving and delivery of cash and exchange transactions with cash foreign currency by one cash worker is allowed.
4. Feasibility of creation of the specified divisions, their number, structure and subordination, procedure for acceptance/dismissal of employees, functional obligations and job descriptions of employees are determined by the internal regulations of bank approved by the first head (supreme body) of bank proceeding from the number of the served clients and amount of cash transactions.
5. The first head and the chief accountant of bank shall organize work and exercise control on ensuring safety of the cash and values which are in bank.
6. For fulfillment of duties of temporarily absent cash workers or for assistance in work, according to the order of the first head of bank, making of cash and other banking activities can be assigned to the employees of bank who are specially prepared for this purpose who shall get acquainted previously with the obligations assigned to them and sign the agreement on full financial responsibility.
7. For implementation of cash servicing of the clients banks in the buildings belonging or leased by them create cash nodes.
8. The cash node shall be designed and arranged according to the Rules of the organization of protection and the device of premises of the banks and organizations performing separate types of banking activities, approved by the resolution of Board of National Bank of the Republic of Kazakhstan of August 24, 2012 No. 250 "About approval of Rules of the organization of protection and the device of premises of the banks and organizations performing separate types of banking activities" (registered in the Register of state registration of regulatory legal acts at No. 8080).
9. It is allowed to open to banks according to the bank law of the Republic of Kazakhstan branches, additional premises of branches out of the bank location for making of cash and other banking activities.
10. For the purpose of carrying out self-service of clients, banks can establish ATMs or other payment terminals. At the same time ATMs or other payment terminals, depending on the level of their security, can be established both in the territory of bank, and beyond its limits. The control of ATMs and access to accounts of clients is carried out by program and technical methods of systems of payment cards.
11. The concepts used in Rules mean the following:
1) the automated cash desk - the electronic and mechanical equipment on acceptance, storage and cash disbursement of money with use of devices of automated management and the software.";
2) special communication - acceptance, processing, transportation and delivery (delivery) of special sending (the registration packets, sending and hardware in the corresponding packaging containing the state secrets and their carriers), and also other departures;
3) the client of bank - the physical persons and legal entities using services of bank;
4) banknotes, coins - the bank notes of different advantage and type which are in circulation;
5) the ATM - the electronic and mechanical device allowing holders of payment cards to receive cash and to use other services of bank with use of payment cards;
6) the officials responsible for safety of values of bank - the first head of bank (bank branch) or the official who is specially appointed by the order of the head of bank (bank branch), the chief accountant or the deputy chief accountant of bank (bank branch) and the treasurer of bank (bank branch), or person replacing the treasurer of bank (bank branch);
7) currency values - the cash foreign currency, payment documents and securities, nominal and (or) cost of which are expressed in foreign currency;
8) collection - acceptance, collection, delivery, maintenance, transportation, storage and delivery of cash and other values;
9) cash desk - specially equipped room for storage, receiving and delivery of money and other values;
10) the cash book (cash journal) - accounting sheets in which transactions with values are reflected are considered receipts and their issue;
11) the cash document - the cash document (the cash receipt order, the cash payment order, the announcement on fee cash, the check, the pay-sheet) according to which it is performed and which draws up cash transaction on receiving and delivery of values;
12) cash transactions - acceptance, recalculation, exchange, exchange, issue, sorting, packaging and storage of values;
13) cash desk evening - the cash desk of bank performing acceptance and recalculation of cash from clients and divisions of bank after the termination of the working day;
14) corresponding banks - banks in which correspondent accounts of banks of the Republic of Kazakhstan are opened and with which the relevant agreements are signed;
15) cash desk receipt - the cash desk of bank performing acceptance of cash from clients of bank in operational time;
16) cash - the bank notes in the form of banknotes and coins which are in circulation and being legal means of payment in the relevant state or group of the states, and also withdrawn or withdrawn from circulation, but subject to exchange bank notes;
17) values - currency values, banknotes and coins of national currency of the Republic of Kazakhstan, securities and forms of the strict reporting, precious metals, products from them, and also the coins made of precious metals, which left the address and valuable objects;
18) operational cash desk - the cash desk of bank performing customer service on all cash transactions of bank;
19) cash desk of recalculation - the cash desk of bank performing recalculation of the cash accepted from clients and divisions of bank, forming and their packaging;
20) service of special communication of the National operator of mail - the structural division of the National operator of mail providing services of special communication and performing services in collection of cash and values;
21) cash desk account - the cash desk of bank performing cash disbursement of money to clients of bank in operational time;
22) emitting bank - the Central (national) Bank of the state regulating implementation of the transactions connected with release and withdrawal of bank notes from the address.
12. When using by banks of the software and the technologies which are not allowing to observe requirements of paragraphs 1 and 2 of this Chapter, the procedure for making of transactions affirms as receipt and account cash desks internal regulations of bank.
13. Acceptance of cash in cash desk of bank (further - cash desk) from clients on their current and correspondent accounts and in other cases provided by regulatory legal acts of National Bank is made for the subsequent transfer on:
1) to announcements on fee of cash;
2) to cash receipt orders.
14. Banks independently establish announcement forms on fee of cash and the cash receipt order on condition of preserving all obligatory details provided by Rules and other regulatory legal acts of National Bank, except for announcement forms on fee of cash in case of acceptance of cash from representatives of state bodies in tax payment and other obligatory payments, non-tax and other receipts in the budget (Appendix 1-1 to Rules) and also in case of acceptance of cash from representatives of public institutions for transfer on their budget and other accounts, according to the signed Contract for cash servicing (Appendix 1-2 to Rules).
The representative of state body to fee of cash in tax payment and other obligatory payments, non-tax and other receipts at the same time represents the Register of payments to the budget by code of budget classification (Appendix 2-1 to Rules). Based on the register of payments the bank creates the payment message in the MT 102 format.
Acceptance in cash desk of other values is drawn up by off-balance orders.
15. For delivery of cash in cash desk, the client fills in the receipt cash document and gives him to the operational worker, the representative to sign cash documents.
The operational worker checks correctness of filling of the receipt cash document, draws up it and transfers documents to the budget accountant for reflection of amount of money in the cash journal. At the same time transfer of receipt cash documents through vnositel of cash is forbidden.
16. The budget accountant, having received the receipt cash document, checks availability and identity of the signature of the operational worker according to the specimen signatures which are available for it, compares compliance of the amounts specified in it in figures and copy-book, and in the announcement on fee cash, besides, checks, identity of the amount specified in components of set of this document (the announcement, the receipt and the order) then signs and transfers the receipt cash document to the cashier.
In case of absence of the budget accountant, based on the order of the first head of bank of its obligation can be assigned to person having access to the Operational Day of Bank system. When using of the corresponding software by banks, the assignment of functions of the cashier and budget accountant as like as two peas having access to the Operational Day of Bank system is admissible.
The cashier after verification of receipt cash documents calls the client and accepts from him banknotes polistno, and coins on circles.
On table of the cashier there shall be cash only from the face, placing money.
All cash which is earlier accepted by the cashier shall be stored in table boxes, the safe or metal case.
17. After acceptance of cash the cashier verifies the amount specified in the receipt cash document with the amount which actually appeared in case of recalculation. In case of compliance of the amounts the cashier signs the receipt cash document, "The receipt cash desk" sets seal the receipt or the copy of the receipt order and issues to her face which placed money.
18. If the client hands over cash in cash desk of bank according to several receipt documents, the cashier accepts money according to each document separately.
19. If at vnositel of cash the discrepancy (shortage or surplus) between the amount of the handed-over money and the amount specified in the receipt cash document is established and also in case of detection of doubtful bank notes, the cashier crosses out the initial document and on the back this document puts down the shown amount, certifies the signature and issues to the client the receipt. At the same time receipt cash documents are transferred to the operational worker, renewed on actually granted amount of money and transferred to the budget accountant (cashier) who deletes the specified amount in the cash journal and writes down the new amount of fee.
On doubtful bank notes the cashier in the presence of the treasurer and the client constitutes for the purpose of acceptance for examination of bank notes the act inventory (Appendix 3 to Rules) in duplicate in which are specified date, surname, name and middle name (in case of its availability) the cashier who found these bank notes, the name of the client, advantage of banknotes, numbers and series, and also characteristic signs of not solvency of bank notes. The act inventory is signed by the cashier, the treasurer, the chief accountant or the authorized person of bank. The first copy of the act inventory remains in bank, the second is issued to the client. In process of accumulating the withdrawn doubtful bank notes go for examination in branch of National Bank with the cover letter. Doubtful bank notes only of national currency go to branch of National Bank for examination. The bank notes and payment documents in foreign currency raising doubts in their solvency are accepted for collection according to Item 221 of Rules.
When obtaining from division of National Bank of experimental testimony about recognition of bank notes suitable for the address to the client exchange of bank notes based on its copy of the act inventory of acceptance for examination of bank notes is made. And when obtaining from division of National Bank of experimental testimony that doubtful bank notes are acknowledged invalid legal tender currency bank notes are not subject to exchange, and the copy (copy) of the corresponding experimental testimony of bank notes is issued to the client.
In case of presentation vnositely cash among which the bank notes of national or foreign currency (payment documents) having strong indications of counterfeit, these bank notes (payment documents) to the client are found do not return, and are reported to law-enforcement bodies or to bodies of financial police.
The cashier reports on this fact on the head of cash division who immediately reports the head of bank. The head of bank informs law-enforcement bodies or bodies of financial police and security service of bank.
On arrival in bank, representatives of law-enforcement bodies or bodies of financial police withdraw the bank notes of national or foreign currency (payment documents) having strong indications of counterfeit about what the protocol of withdrawal of these bank notes (payment documents) which one copy is issued to the client is constituted. The copy of the protocol remains in bank. Based on the copy of the protocol the treasurer of bank draws up the message on bank notes (payment documents) having counterfeit signs with indication of nominal, series, numbers and dates of detection which within five working days goes to territorial branch of National Bank in the bank location.
In case of confirmation by law-enforcement bodies or bodies of financial police of authenticity of bank notes (payment documents), they return to bank which compensates their cost to the client, and in case of establishment of counterfeit - remain in law-enforcement bodies or in bodies of financial police as the physical evidence.
20. If money in cash desk was not placed by the client, receipt cash documents return the cashier to the budget accountant. Entries in the cash journal are cancelled, the receipt cash document is crossed out and filed in cash documents of day.
21. At the end of the working day based on receipt cash documents the cashier (accountant-cashier) constitutes the reporting certificate of cash turnovers in day and remaining balance of values (Appendix 5 to Rules) and verifies the reference amount with the amount of the money which is actually accepted by it.
The reference is signed by the cashier, and the cash turnovers specified in it are verified with entries in the cash journal. The reconciliation is drawn up by signatures: the cashier in the cash journal, the budget accountant on the reference. In case of execution of the reporting reference by the accountant-cashier turnovers are verified and signed by the senior teller.
22. The cashier (accountant-cashier) creates the money accepted during the working day, packs and hands over them together with the reference and receipt documents to the treasurer (senior teller) on receipt in the book of accounting of the accepted and issued money (values) by the cashier (Appendix 6 to Rules).
23. The money which arrived in receipt cash desk can be transferred the treasurer (senior teller) during the working day several times on receipt in the book of accounting of the accepted and issued money (values) by the cashier (Appendix 6 to Rules). In these cases, before transfer of money, the cashier shall verify their actual availability with total amount according to the accepted receipt documents.
24. In case of discrepancy between the actual availability of values and data of reporting documents the cashier informs of it the treasurer (senior teller). In case of confirmation of surplus or shortage the statement (Appendix 7 to Rules) is drawn up, and the cash worker represents explanatory note to the chief of cash division.
25. The treasurer (senior teller) verifies the amount of the accepted money with the reference and receipt documents and signs the reference.
26. All cash which arrived during the working day shall be credited in operational cash desk and is enlisted into the corresponding customer accounts in the same working day.
27. Cash disbursement of money from the current and correspondent accounts of clients of bank is made on:
1) to the checks issued according to the legislation of the Republic of Kazakhstan;
2) to cash payment orders.
Issue of other values is drawn up by off-balance orders.
Banks independently establish forms of the cash payment order and the check on condition of preserving all obligatory details, stipulated by the legislation the Republic of Kazakhstan.
28. For making of account transactions the treasurer issues to cashiers on receipt necessary cash amount of money on receipt in the book of accounting of the accepted and issued money (values) by the cashier (Appendix 6 to Rules). Complete and incomplete packs are accepted by the cashier on designations on slips with check on backs, and the packs consisting of incomplete backs or single sheets - sheet recalculation. The coin is accepted on texts on labels, packets (tubes).
All amounts received by the cashier on receipt and remaining balance of the imprests which are handed over to them back to the treasurer register in books of accounting of the accepted and issued money (values) of the cashier and treasurer. At the same time the treasurer undersigns for the book of accounting of the accepted and issued money (values) of the cashier, and the cashier when obtaining - for the book of the treasurer.
After issue to cashiers on receipt of necessary cash amount of money, the treasurer shall check availability of the cash amount of money which remained in operational cash desk and be convinced that its remaining balance, taking into account the issued amounts, corresponds to data of the book of accounting of cash of operational cash desk and other values in national currency (Appendix 10 to Rules) on the account for the beginning of day.
29. The client of bank shows cash documents on receipt of cash to the operational worker who after the corresponding check and registration transfers them to the budget accountant, in case of its absence - to the cashier for entry of the amount of the check in the cash journal on expense and issues to person receiving cash, control brand from the check or the second copy of the cash payment order for their presentation in cash desk.
During the operational day the client has the right to cash cash two and more checks within remaining balance on its bank account.
In case of insufficiency of money on the corresponding customer account the issue cash document returns to the client.
Transfer of issue cash documents by the operational worker to the cashier through the receiver of cash is forbidden.
Issue of cash foreign currency from accounts of residents, and also cash foreign and national currency from accounts of nonresidents is performed with observance of regulations of the foreign exchange legislation of the Republic of Kazakhstan.
30. Having received the issue document, the budget accountant (cashier) shall:
1) to check availability of signatures of the responsible persons of bank having the right to resolve cash disbursement of money, and identity of these signatures to the available specimen signatures;
2) to compare the amount which is put down on the document by figures to the amount specified by copy-book;
3) to check compliance of signatures of officials of the client on the issue document with its card of specimen signatures.
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The document ceased to be valid since January 1, 2020 according to Item 2 of the Resolution of Board of National Bank of the Republic of Kazakhstan of November 29, 2019 No. 231