The equipment of the cash desk at the enterprise is stipulated by a number of requirements and provisions stipulating the conditions for reliable protection of the place where cash is stored. The cash desk is an isolated room with a door that closes from the inside, equipped with metal fireproof cabinets that are locked and sealed after work.
The rules for equipping the cash desk provide for the device of a window for customer service, which is closed from the inside by a door locked with a padlock. The windows of the room, chimneys, ventilation ducts other possible ways unauthorized entry.
Metal cabinets for storing money must be attached to load-bearing structures building. The equipment of the cash desk of the organization provides for the presence of two fire extinguishers. The requirements for the equipment of the cash register premises stipulate specific requirements for the size and design of the cash register window and door, which can only be simplified if the premises are guarded by armed police or VOKhR.
The institution should provide for the arrangement of a security alarm system, consisting of several circuits of various operating principles - ultrasonic, radio wave, optoelectronic and other means of warning about cases of unauthorized persons entering the premises. The instruction for equipping the cash desk of an enterprise provides for an alarm device that sends a signal to the armed police unit or security.
At the end of the working day, the power supply of the cash register is completely turned off by turning it off from the central security post in order to prevent intruders from using power tools to open safes with money. In addition to signaling possible penetration, the equipment of the cash desk in a budgetary institution should provide for a fire alarm, which is powered by an independent power supply so that it can work around the clock.
The requirements for cash register equipment changed in 2015, now they are regulated by the instruction of the Central Bank of Russia No. 320-U, which simplified the procedure for maintaining cash transactions for individual entrepreneurs and for representatives of small businesses. Entrepreneurs no longer have to keep a cash book and limit the availability Money. However, if the turnover of cash in an enterprise is large, then even an individual entrepreneur is best to act in accordance with the requirements for enterprises:
The equipment of cash rooms for individual entrepreneurs is now not a mandatory requirement, but remains desirable. A liability agreement is concluded with the cashier, appointed by order of the head. In the temporary absence of a cashier, his functions can be assumed by Chief Accountant enterprises.
The equipment of the cash desk of the enterprise is not only in providing a security system. There must be a cash register in the room, with the help of which all cash payments are accompanied by the issuance of a cash receipt. KKM also has fiscal memory, is registered with the tax authority and allows control of the movement of cash by the tax inspectorate.
They are accompanied by the conditions for their provision with software products that allow you to transfer information about the movement of funds to the central computer of the accounting department, on which all financial and accounting records are carried out. There is a provision on the procedure for using cash equipment, which normalizes all the actions of a cashier from keeping a record book to managing a cash register.
At the disposal of the cashier of the enterprise may be additional equipment that is not part of the mandatory. Thus, the requirements for cash equipment do not provide for the presence of bill counting machines, which greatly speed up the process of servicing customers by a cashier, or devices for checking the authenticity of banknotes in ultraviolet or infrared light. With the presence of such devices, the equipment of the cash desk at the enterprise makes it possible to exclude the ingress of counterfeit banknotes. At the same time, customer service by the cashier is simplified and accelerated.
The simplified approach of modern requirements applicable to individual entrepreneurs allows them to simplify the work with cash for the first time of their activity without purchasing special equipment. Then, when the turnover of cash increases, the individual entrepreneur can take additional measures to automate the service and to comply with the necessary security.
Even if the travel agency rents an office, it must allocate a separate room, equipped according to strict rules, to accommodate the cash desk. This conclusion was reached by the Federal Antimonopoly Service of the Volga District in its resolution dated June 7, 2010 No. А57-25445/2009.
THE ESSENCE OF THE DISPUTE
Based on the results of an audit conducted in a travel agency, the controllers issued a decision to fine the company under Article 15.1 of the Code of Administrative Offenses of the Russian Federation in the amount of 40,000 rubles. The reason was that the cash desk was not equipped in the organization. The travel agency decided to challenge this decision in court.
THE COURT'S DECISION
However, the arbitrators took the side of the controllers. And that's why.
According to paragraph 3 of the Procedure for conducting cash transactions in the Russian Federation (approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 No. 40), in order to make cash payments, each enterprise must have a cash desk. In this case, the cash register must meet the following requirements:
- be isolated from other official and utility rooms;
- be located on the intermediate floors of multi-storey buildings;
- have solid walls, solid floors and ceilings, reliable internal walls and partitions;
- be closed on two doors: external, opening outward, and internal, made in the form of a steel lattice, opening to the side internal location cash desks;
- be equipped with a special window for issuing money;
- have a safe (metal cabinet) for storing money and valuables, firmly attached to the floor and wall building structures with steel ruffs;
- Have a proper fire extinguisher.
V this case such requirements were not met by the travel agency: she rented an office, and she did not have consent to re-equip the rented premises to create inside it a separate room cash desks. An intercom, 24-hour security booths, a fire alarm and alarm buttons were installed in the office. The firm considered this to be sufficient to ensure the safety of the funds received for vouchers from customers.
However, the court expressed a different opinion: regardless of the premises in which the cash desk is located (in its own or rented), it must be equipped in accordance with all the rules. And since this was not done, the arbitrators recognized the fine imposed on the travel agency as legitimate.
CONCLUSIONS
Most travel agencies rent an office for their activities. Therefore, when concluding lease agreements, it is necessary to prescribe in them that the travel agency will convert one of the premises into a cash desk. Such works are considered as inseparable improvements to the leased property. And for their tax accounting, it is necessary to indicate in the contract how they will be financed - whether the landlord will reimburse their cost or whether such work will be covered by the travel agency. After all, in last case it will be able to amortize inseparable improvements over the entire term of the office lease, recognizing such expenses for income tax purposes (clause 1, article 258 of the Tax Code of the Russian Federation).
If the contract is concluded for an indefinite period
If the lease is for an indefinite period, depreciation for non-separable improvements that the lessor does not recover is expensed by the lessee until either party announces the termination of the lease. Such clarifications are given by the Federal Tax Service of Russia in a letter dated May 24, 2010 No. ShS-37-3 / [email protected]
Appendix No. 3
to the Procedure for Conducting Cash Transactions
UNIFIED REQUIREMENTS
ON TECHNICAL STRENGTHENING AND ALARM EQUIPMENT OF THE PREMISES OF CASH OFFICES OF ENTERPRISES
I. GENERAL PROVISIONS
1. Banks and their branches, post offices and communication centers, cash desks of enterprises, organizations, institutions, head cash desks of large trading enterprises, regardless of the permitted balance of cash storage and placement of material assets in them, belong to the objects and premises of group "A", equipped according to the highest category of fortification.
2. The requirements apply to all facilities (newly designed, reconstructed and technically re-equipped) located on the territory of the Russian Federation, regardless of their departmental affiliation.
Establish the order and methods of equipping with means mechanical protection and burglar alarm objects various forms property in order to counteract criminal encroachments on them.
3. To ensure the reliable safety of cash and valuables, the cash desk must meet the following requirements:
be isolated from other office and utility rooms;
located on the intermediate floors of multi-storey buildings. In two-story buildings, cash desks are located on the upper floors. In one-story buildings, the windows of the cash room are equipped with internal shutters; have solid walls, solid floors and ceilings, reliable internal walls and partitions; be closed on two doors: external, opening outward and internal, made in the form of a steel lattice opening towards the internal location of the cash desk;
be equipped with a special window for issuing money;
have a safe (metal cabinet) for storing money and valuables, without fail, firmly attached to the building structures of the floor and wall with steel ruffs;
have a proper fire extinguisher.
4. Preparation and performance of work on equipping facilities with security alarms must be carried out in accordance with:
RD 78.143-92 "Guiding regulatory document. Security alarm systems and complexes. Elements of technical fortification of objects. Design standards";
norms and standard materials for design;
technological maps and instructions for the installation of security alarm systems and devices;
RD 78.145-93 "Guiding document. Systems and complexes of security, fire and security fire alarms". Rules for the production and acceptance of work";
technical documentation for products;
requirements of PUE, SNiP 2.04.09-84 and SNiP 3.05.06-85.
II. REQUIREMENTS FOR TECHNICAL STRENGTHENING OF THE PREMISES OF THE CASH DESK OF ENTERPRISES
1. Walls, ceilings, partitions:
1.1. Capital external walls, ceilings, partitions are those that are made of brick or stone masonry with a thickness of at least 500 mm, concrete wall blocks with a thickness of at least 200 mm, concrete stones with a thickness of 90 mm in two layers, reinforced concrete panels with a thickness of at least 180 mm.
1.2. Capital interior walls(partitions) are considered to be those that are made similar to the main external walls, or made of paired gypsum concrete panels 80 mm thick each with a metal lattice of reinforcement laid between them with a diameter of at least 10 mm and a cell size of not more than 150 x 150 mm, or from brickwork not less than 120 mm thick, reinforced with a metal grating.
1.3. External walls, ceilings, floors and partitions that do not meet the above requirements, with inside over the entire area must be reinforced with metal bars made of reinforcement with a diameter of at least 10 mm and a cell size of not more than 150 x 150 mm, which are then plastered. Lattices are welded to steel anchors firmly embedded in the wall, overlapping to a depth of 80 mm, with a diameter of at least 12 mm (to embedded parts made of steel strip 100 x 50 x 6 mm, adjusted to concrete surfaces four
dowels) with a pitch of no more than 500 x 500 mm.
If it is impossible to install the grille from the inside, it is allowed, in agreement with the security units, to install the grilles from the outside.
1.4. In the case of the proximity of premises intended for the storage of material assets with the premises of other organizations (with boiler rooms, boiler rooms, technical basements, entrances of residential buildings, ownerless buildings and
etc.) walls, ceilings, floors and partitions from the inside must be reinforced throughout the bordering area, as indicated in clause 1.3.
2.1. In buildings and premises modern building doors must comply with the requirements of GOST 6629-88, GOST, GOST, GOST
and be so strong as to offer sufficient resistance to the physical impact of a person, as well as when trying to open them with simple tools, for example: crowbar, axe, hammer, chisel or screwdriver.
2.2. External (entrance) doors must be serviceable, well fitted to the door frame, solid, at least 40 mm thick, have at least two mortise non-self-latching locks installed at a distance of at least 300 mm from each other.
2.3. The entrance doors of the premises of the cash registers of enterprises must be upholstered on both sides with sheet steel with a thickness of at least 0.6 mm with a bend of the sheet on the inner surface of the door or on the end of the leaf with an overlap. Sheets are fastened along the perimeter and diagonals of the door leaf with nails 3 mm in diameter, 40 mm long and with a pitch of no more than 50 mm. The door must have a metal chain inside and a peephole.
2.4. The strength of the doors can be increased through the use of safety pads, safety corner lock strip, massive door hinges, end hooks on the side of the hinges, strengthening the door leaf and installing additional locks.
If there are door hinges or single-hinged rod hinges located outside, the door on the side of their location must be protected with end hooks.
2.5. The entrance doors of the premises of the cash desks of enterprises must be additionally protected from the inside by metal lattice doors or sliding metal bars, locked on the padlock with the help of ears.
Eyelets for padlocks must be made of metal strip section 6 x 40 mm. lattice metal doors are made of steel bars with a diameter of at least 16 mm, forming a cell no larger than 150 x 150 mm and welded at each intersection. Along the perimeter, the lattice door is framed with a steel corner 75 x 75 x 6 mm. Sliding metal gratings are made from a strip with a cross section of at least 4 x 30 mm with cells no larger than 180 x 180 mm.
It is allowed to use shaped gratings with the same strength characteristics.
2.6. Framing the doorway (door frame) of the cash room should be made of steel profile. It is allowed to use wooden door frames, reinforced with a steel corner 30 x 40 x 5 mm, fixed to the wall with steel ruffs (crutches) with a diameter of at least 10 mm, a length of at least 120 mm.
3.1. outer door(wall) should be equipped with a special window with a door for customer operations. The size of the window should not exceed 200 x 300 mm.
If the dimensions of the window exceed those indicated above, then from the outside it should be strengthened with a metal lattice of the "rising sun" type. The requirements for the door and its frame are similar to the requirements for doors upholstered with sheet steel, with padlocks for a padlock and a latch on the inside.
3.2. All windows, transoms and vents of the cash desk must be glazed and have reliable and serviceable locks. Glass must be securely fixed in the grooves.
3.3. The main openings of the cash desk located on the ground floor are equipped with metal bars. The gratings are made of steel bars with a diameter of at least 16 mm, forming cells 150 x 150 mm. At the intersection of the rods must be welded. The ends of the bars of the lattice must be embedded into the wall to a depth of at least 80 mm and poured cement mortar or welded to metal structures.
If this is not possible, the grating is framed with a corner of 75 x 75 x 6 mm and welded along the perimeter to steel anchors firmly embedded in the wall to a depth of 80 mm with a diameter of at least 12 mm and a length of at least 120 mm (to embedded parts from steel strip 100 x 50 x 6 mm, fixed to concrete surfaces with four dowels) with a pitch of not more than 500 mm on the protected surfaces. Minimal amount there must be at least two anchors on each side.
3.4. It is allowed to use decorative gratings or blinds, which, in terms of strength and, if possible, penetration through them, should not be inferior to the above gratings. The form of decorative lattices is coordinated with the architect of the city, district.
3.5. Depending on the design used window frames, gratings can be installed both on the inside of the room and between the frames.
3.5.1. When installing gratings from the inside, frames and vents should open outwards.
3.5.2. When installing gratings between frames, the window of the outer frame should open outward, and the window of the inner frame - into the interior of the room.
3.5.3. In rooms where all windows are equipped with bars, one of them is made sliding with a padlock.
3.6. Enough effective way protection window openings is the installation of protective shields and shutters on them, which can be installed both from the inside and from outside window.
3.6.1. In the premises intended for the placement and storage of material assets of group B, protective shields and shutters are installed instead of gratings, and in the premises of group A - in addition to gratings.
3.6.2. If protection is carried out from the outside, then protective shields and shutters should be locked with one or two bolts (in the presence of high windows - more than 1.5 m) and a padlock. If protection is carried out from the inside of the window, then protective shields and shutters can only be locked with a bolt.
3.6.3. Protective shields and shutters should be similar in design entrance doors and be made of tongue-and-groove boards with a thickness of at least 40 mm or from materials of equivalent strength, and in rooms intended for placing material assets of group A, shields and shutters are upholstered with sheet steel similarly to clause 2.3.
4. Ventilation shafts, boxes and chimneys:
4.1. Ventilation shafts, ventilation ducts and chimneys with access to the roof or to adjacent rooms and with their section entering the rooms where material values, must be equipped at the entrance to these rooms with metal gratings made of a corner with a cross section of at least
75 x 75 x 6 mm and fittings with a diameter of at least 16 mm and with a cell of not more than 150 x 150 mm.
Lattices in ventilation ducts on the side of the protected premises must be separated from inner surface walls (ceilings) no more than 100 mm.
4.2. In the case of passage of ventilation ducts and chimneys with a diameter of more than 200 mm in the walls of the cash desk, they must be reinforced from the inside along the entire area bordering the duct with gratings, as indicated in paragraph 1.
4.3. Ventilation ducts and chimneys with a diameter of more than 200 mm passing through the cash desk must be equipped at the entrance (exit) to these rooms with metal gratings made of a bar with a diameter of at least 10 mm or a strong metal mesh followed by wire wrapping for connection to a security alarm.
4.3.1. It is allowed to use false grilles made of a metal tube with a hole diameter of at least 6 mm, with a cell of 100 x 100 mm, to protect the ventilation ducts and chimneys, for pulling the wire of the alarm loop.
5. Locking devices:
5.1. As locking devices installed on doors, windows, hatches, etc., the following are used: mortise non-self-latching locks, overhead, padlocks (barn, control) locks, internal hooks, latches, bolts, latches, etc.
5.2. To lock the entrance doors to the checkout room, it is necessary to use high-security locks of the Abloy type, level locks with a double-bit key, cylinder pins of 2 or more rows.
5.3. The degree of protection against opening or selection of keys is increased if the closing cylinder of the lock with a cylinder mechanism has more than five locking pins (there are more than five recesses on the key), and the key should not have more than three recesses of the same depth and should not be located next to each other for more than two holes of equal depth.
5.4. Lever locks must have at least six levers (symmetrical or asymmetrical). The number of levers corresponds to the number of steps of the key bit, reduced by one step, designed to move the bolt of the lock.
5.5. Padlocks should be used mainly for additional locking of doors, bars, shutters. These locks are sufficiently effective in terms of protection only if they have a hardened steel shackle and a massive body (barn lock), and also if there are protective covers, plates and other devices at their installation sites on the lockable structures that prevent the possibility of folding and sawing lugs and clasps.
5.6. Part of a mortise lock cylinder projecting beyond door leaf on the outside of the door, it must be protected from breaking off or knocking down with a safety lining, socket, shield. The protruding part of the cylinder after installing the safety lining, socket, shield should be no more than 2 mm.
5.7. An indicator that significantly affects the security properties of the lock is the method of fastening safety plates, sockets, shields on the door leaf, i.e. fastening them with screws or screws. In locks intended for locking entrance doors, fastening of linings, sockets, shields should be carried out only with screws.
5.8. In the cashier's room, in addition, for locking the lattice door, a steel bolt should be provided. The bolt output must be at least 22 mm. Most locks meet these requirements. domestic production. The striker plate must be strong, at least 3 mm thick and well fastened with screws to the door frame.
5.9. The L-shaped striker plate, which is fastened not only to the door frame, but also to the wall with the help of anchors, has a high resistance to burglary.
5.10. Door linings should be made of a metal strip 4-6 mm thick and at least 70 mm wide.
5.11. Padlock lugs must be made from 6 x 40 mm metal strip.
5.12. The reliability of locking doors or gates can be increased by using reinforced canopies. Reinforced canopies should be made of steel. When padlocked, the strike plate of the reinforced canopy securely closes access to its fastening elements (screws).
5.13. Door hooks must be made of a metal bar with a diameter of at least 12 mm.
5.14. Fastening hooks and linings in walls, door frames and other places should be done using bolts or crutches (ruffs) with a diameter of at least 16 mm. Passable bolts are fixed from the inside of the room with washers and nuts with the end of the bolt riveted.
6. Door hinges:
6.1. Door hinges must be strong and made of steel. Fastening must be done with screws.
6.2. When opening the doors "outwards" on door hinges end hooks must be installed to prevent the possibility of penetration into the room in case of tearing off the hinges or their mechanical damage.
When closing the door, the end hooks enter into anchor plates or similar elements installed in the door frame. If the doors are metal, then the end hooks are welded; if the doors are wooden, then they are installed with screws.
III. REQUIREMENTS FOR THE EQUIPMENT OF CASH ROOMS WITH SECURITY AND SECURITY AND FIRE ALARMS
1. One of the main factors determining the level of security reliability of the cash desk of an enterprise equipped with technical means is the structure of the security alarm complex, which is determined necessary quantity security lines, protected areas and alarm loops in each line.
2. The cash desk of the enterprise is equipped, as a rule, with two security lines.
2.1. The first line of defense is blocked by:
doorways - for "opening" and "breaking through";
glazed structures of the premises - for "opening" and destruction of glass;
non-permanent walls, ceilings, partitions and places for entering communications - to the "break";
capital walls, ventilation ducts, chimneys - for destruction and impact.
2.2. The second line of protection is recommended to block material assets stored in metal cabinets or safes. To block them, it is recommended to use capacitive detectors of the type "Rif-M", "Peak" or similar. In addition, to increase the reliability of protection, it is possible to additionally block safes and metal cabinets with the simplest sensors and annunciators that control the area (volume) of the premises.
3. Blocking building structures for "opening" it is recommended to carry out detectors of the SMK type (doors, glazed structures).
4. Foil, detectors of the "Window-1" type or similar are used to block glass structures for glass breakage.
5. To block the barred window openings, the painted rods of the gratings are wrapped around with HBM wire or a similar diameter of 0.18 - 0.25 mm, after which the wire and the grating are painted again.
6. Door lock, no capital walls(partitions) to the "break"
made with NVM wire or a similar diameter of 0.18 - 0.25 mm. The wire should be laid as far as possible in a hidden way in strobes. The depth and width of the strobe must be at least two wire diameters.
7. With simultaneous blocking of doors for "break" and "opening"
8. In those cases when it becomes necessary to block the main walls and ceilings of the room, it is recommended to use a detector of the "Gran" type.
9. In the absence of mechanical protection of the elements of the perimeter of the room or its insufficiency, it is advisable to use optoelectronic detectors of the "Photon-2", "Photon-5" type, which form the detection zone in the form of a vertical barrier and control the zone along the wall, window opening, ceiling inside the room . This method of blocking the perimeter provides a sufficiently high reliability of protection at relatively low installation costs.
10. To increase the reliability of the alarm operation when blocking building structures, it is recommended to use detectors of various operating principles together, for example, optoelectronic with ultrasonic or radio wave, ultrasonic with radio wave.
11. Alarms from all security lines are recommended to be output to separate numbers of the centralized monitoring console (CMS) through the duty personnel or guards, on which control panels (PKP) of the "Signal" type, UOTS, etc. should be installed.
11.1. It is allowed to set the output of the alarm signal to the watchman, homeworker or other person who has concluded a written agreement on the protection of the cash register.
The places of duty of all these persons must be provided with means of radio or telephone communication with the city and regional departments of internal affairs.
12. Terminal covers of control panels, detectors, other security alarm equipment installed at the facility and branching boxes are sealed
(sealed) by an electrician of the OPS or engineering and technical workers indicating the name and date in technical documentation on this object.
13. To protect the personnel of the cash desks of enterprises from criminal encroachments, at the workplaces of cashiers, at the administration of these institutions, alarm buttons are installed, which are intended to transmit alarm signals to the duty units of the internal affairs bodies in order to take timely measures in the event of a robbery attack on the object.
14. The power supply of each of the security lines must be provided from an independent source, while it is necessary to provide a backup (autonomous) power supply for each of the security lines.
15. The fire and security alarm system must comply with the requirements of the current SNiP "Fire automation of buildings and structures" and the departmental list of objects to be equipped with fire and security alarms, and be constantly in working order.
16. Security and fire alarm and cash desk lighting are mounted separately and receive power from different sources. All types of wiring are hidden. In exceptional cases, it is allowed to lay loops in metal pipes indoors on reinforced concrete or concrete building structures.
17. Fire detectors should be included in independent loops in order to ensure their round-the-clock functioning.
18. In all types of cash desks, lighting, sockets and other power outlets are de-energized in order to prevent criminals from using electric drills, angle grinders, etc. to break into metal vaults. Turning on the power supply of the cash desk with the beginning of the working day is carried out only from the remote control of private security, the guard post, the office of the head of the economic agency and other premises isolated from the cash desk.
Ministry of the Interior
Russian Federation
The correct equipment of the cash desk at the enterprise is regulated by a number of provisions and requirements that define the conditions for the safe storage of money in a place specially designated for this. The cash register equipment rules dictate that it should be a separate, isolated room with secure door made of metal and lockable from the inside. To serve visitors, a window with a door is arranged, which is closed from the inside with a padlock. All openings in this room must be closed with bars - not only windows, but also chimneys, ventilation paths, etc., which makes it possible to exclude any unauthorized entry.
To store money, fireproof double-walled metal cabinets are always used, which are carefully locked every evening and sealed with the personal seal of the cashier. Such a metal cabinet is not just placed on the floor of the room, but is attached to reinforced concrete load-bearing elements buildings, so that it is impossible to take it out.
The requirements for the equipment of the cash desk contain specific instructions for the arrangement of doors at the entrance and cash windows, the simplification of the design of which is possible only with round-the-clock protection of the premises by the VOKhR or by an armed police detachment. The equipment of the cash desk of the organization must include two checked and serviceable fire extinguishers. An alarm security system should also be installed, duplicated by several circuits, the operation of which is based on different principles. The equipment of the cash desk in the institution may include an alarm based on ultrasonic, optical, electronic or radio wave sensors and communication means, so that information about an attempt by unauthorized citizens to enter the protected premises or about a risk of fire or flooding is immediately transferred to the police or to the armed guard unit.
The cashier himself can also give a signal to these security services if he sees that there is a threat to the safety of money. The instructions for equipping the cash desk of an enterprise include conditions for installing an alarm system for this purpose.
When the working day ends, the supply of electricity to cash room disconnected from the central guard post. This is done in order to prevent intruders from opening metal safes using power tools. Fire alarm, the presence of which is included in the equipment of the cash desk in a budgetary institution, receives independent power from a separate electrical network, which allows it to work around the clock.
The requirements for cash register equipment were changed in 2015. The Central Bank of Russia issued Directive No. 320-U, which simplified the rules for conducting cash transactions at enterprises of individual entrepreneurs and enterprises related to small businesses. Entrepreneurs are no longer required to have a cash book, they are not required to set a limit on the availability of money. Nevertheless, if an enterprise owned by an individual entrepreneur has a large cash turnover, then it is best not to save too much and fulfill the requirements that are designed for legal entities:
The equipment of the cash desk of an enterprise is not only the fulfillment of safety requirements and the installation of protective systems. The cashier is obliged to have a cash register at his workplace and, according to all calculations, draw up and issue in cash cash receipt. Such a machine is additionally equipped with fiscal memory, thanks to which the tax authority that registered it controls the movement of cash.
Hardware Requirements KKM cash desks include the availability of relevant installed technology software products, through which information from cash register immediately enters the central accounting computer of the enterprise and is reflected in the financial and accounting databases.
The provision on the procedure for using cash equipment must be complied with, which strictly stipulates all the actions performed by the cashier, starting from keeping a log book and ending with the management of cash registers.
There is a range additional equipment, which does not provide for requirements for cash equipment, but it is highly desirable to have it. These can be banknote counting machines, which can significantly speed up customer service, as well as devices for checking banknotes for authenticity by viewing them under ultraviolet or infrared radiation, from which special marks on banknotes begin to glow. If such devices are available, the cash desk equipment at the enterprise eliminates the risk of fakes, and the cashier gets the opportunity to quickly and accurately serve visitors.
For modern businessmen - individual entrepreneurs, the simplification of the requirements for cash services allows at the very beginning of the activity not to deal with the equipment of the cashier's workplace. But after an increase in cash flow, most businessmen, not wanting to put their capital at risk, begin to take appropriate measures, automating services and observing security measures.
Return to list
Uniform requirements for technical strength and equipment with signaling of the premises of cash desks of enterprises
4. Ventilation shafts, boxes and chimneys:
5. Locking devices:
6. Door hinges:
Appendix No. 3
to the Procedure for Conducting Cash Transactions
In Russian federation
UNIFIED REQUIREMENTS
FOR TECHNICAL STRENGTHENING AND EQUIPMENT
SIGNALING THE PREMISES OF THE CASH DESK OF ENTERPRISES
I. GENERAL PROVISIONS
1. Banks and their branches, post offices and communication centers, cash desks of enterprises, organizations, institutions, head cash desks of large trading enterprises, regardless of the permitted balance of cash storage and placement of material assets in them, belong to the objects and premises of group "A", equipped according to the highest category of fortification.
2. The requirements apply to all facilities (newly designed, reconstructed and technically re-equipped) located on the territory of the Russian Federation, regardless of their departmental affiliation. They establish the procedure and methods for equipping objects of various forms of ownership with mechanical protection means and burglar alarms in order to counteract criminal encroachments on them.
3. To ensure the reliable safety of cash and valuables, the cash desk must meet the following requirements:
be isolated from other office and utility rooms;
located on the intermediate floors of multi-storey buildings. In two-story buildings, cash desks are located on the upper floors. In one-story buildings, the windows of the cash room are equipped with internal shutters; have solid walls, solid floors and ceilings, reliable internal walls and partitions; be closed on two doors: external, opening outward and internal, made in the form of a steel lattice opening towards the internal location of the cash desk;
be equipped with a special window for issuing money;
have a safe (metal cabinet) for storing money and valuables, without fail, firmly attached to the building structures of the floor and wall with steel ruffs;
have a proper fire extinguisher.
4. Preparation and performance of work on equipping facilities with security alarms must be carried out in accordance with:
RD 78.143-92 "Guiding regulatory document. Security alarm systems and complexes. Elements of technical fortification of objects. Design standards";
norms and standard materials for design;
technological maps and instructions for the installation of security alarm systems and devices;
RD 78.145-93 "Guiding document. Systems and complexes of security, fire and security fire alarms". Rules for the production and acceptance of work";
technical documentation for products;
requirements of PUE, SNiP 2.04.09-84 and SNiP 3.05.06-85.
II. REQUIREMENTS FOR TECHNICAL STRENGTHENING OF THE PREMISES OF THE CASH DESK OF ENTERPRISES
1. Walls, ceilings, partitions:
1.1. Capital external walls, ceilings, partitions are those that are made of brick or stone masonry with a thickness of at least 500 mm, concrete wall blocks with a thickness of at least 200 mm, concrete stones with a thickness of 90 mm in two layers, reinforced concrete panels with a thickness of at least 180 mm.
1.2. Capital internal walls (partitions) are considered to be those that are made similar to the main external walls, or made of paired gypsum concrete panels 80 mm thick each with a metal lattice of reinforcement laid between them with a diameter of at least 10 mm and a cell size of not more than 150 x 150 mm, or from brickwork with a thickness of at least 120 mm, reinforced with a metal grate.
1.3. External walls, ceilings, floors and partitions that do not meet the above requirements, from the inside over the entire area, must be reinforced with metal bars made of reinforcement with a diameter of at least 10 mm and a cell size of not more than 150 x 150 mm, which are then plastered. Lattices are welded to steel anchors firmly embedded in the wall, overlapping to a depth of 80 mm, with a diameter of at least 12 mm (to embedded parts from a steel strip 100 x 50 x 6 mm, adjusted to concrete surfaces with four dowels) with a pitch of not more than 500 x 500 mm.
If it is impossible to install the grille from the inside, it is allowed, in agreement with the security units, to install the grilles from the outside.
1.4. In the case of proximity of premises intended for the storage of material assets with premises of other organizations (with boiler rooms, boiler rooms, technical basements, entrances of residential buildings, ownerless buildings, etc.), walls, ceilings, floors and partitions on the inside must be reinforced the entire bordering area, as specified in paragraph 1.3.
2.1. In buildings and premises of modern construction, doors must comply with the requirements of GOST 6629-88, GOST 24698-81, GOST 24584-81, GOST 14624-84 and be so strong as to provide sufficient resistance to the physical impact of a person, as well as when trying to open them when using simple tools such as a crowbar, axe, hammer, chisel or screwdriver.
2.2. External (entrance) doors must be serviceable, well fitted to the door frame, solid, at least 40 mm thick, have at least two mortise non-self-latching locks installed at a distance of at least 300 mm from each other.
2.3. The entrance doors of the premises of the cash registers of enterprises must be upholstered on both sides with sheet steel with a thickness of at least 0.6 mm with a bend of the sheet on the inner surface of the door or on the end of the leaf with an overlap. Sheets are fastened along the perimeter and diagonals of the door leaf with nails 3 mm in diameter, 40 mm long and with a pitch of no more than 50 mm. The door must have a metal chain inside and a peephole.
2.4. The strength of the doors can be increased through the use of safety pads, safety corner lock strip, massive door hinges, end hooks on the side of the hinges, strengthening the door leaf and installing additional locks.
If there are door hinges or single-hinged rod hinges located outside, the door on the side of their location must be protected with end hooks.
2.5. Entrance doors of the premises of cash desks of enterprises must be additionally protected from the inside with lattice metal doors or sliding metal bars, which are locked with a padlock with the help of ears. Padlock lugs must be made from 6 x 40 mm metal strip. Latticed metal doors are made of steel bars with a diameter of at least 16 mm, forming a cell no larger than 150 x 150 mm and welded at each intersection. Along the perimeter, the lattice door is framed with a steel corner 75 x 75 x 6 mm. Sliding metal gratings are made from a strip with a cross section of at least 4 x 30 mm with cells no larger than 180 x 180 mm.
It is allowed to use shaped gratings with the same strength characteristics.
2.6. Framing the doorway (door frame) of the cash room should be made of steel profile. It is allowed to use wooden door frames, reinforced with a steel corner 30 x 40 x 5 mm, fixed to the wall with steel ruffs (crutches) with a diameter of at least 10 mm, a length of at least 120 mm.
3.1. The outer door (wall) must be equipped with a special window with a door for customer operations. The size of the window should not exceed 200 x 300 mm. If the dimensions of the window exceed those indicated above, then from the outside it should be strengthened with a metal lattice of the "rising sun" type. The requirements for the door and its frame are similar to the requirements for doors upholstered with sheet steel, with padlocks for a padlock and a latch on the inside.
3.2. All windows, transoms and vents of the cash desk must be glazed and have reliable and serviceable locks. Glass must be securely fixed in the grooves.
3.3. The main openings of the cash desk located on the ground floor are equipped with metal bars. The gratings are made of steel bars with a diameter of at least 16 mm, forming cells 150 x 150 mm. At the intersection of the rods must be welded. The ends of the lattice rods must be embedded in the wall to a depth of at least 80 mm and poured with cement mortar or welded to metal structures.
If this is not possible, the grating is framed with a corner of 75 x 75 x 6 mm and welded along the perimeter to steel anchors firmly embedded in the wall to a depth of 80 mm with a diameter of at least 12 mm and a length of at least 120 mm (to embedded parts from steel strip 100 x 50 x 6 mm, fixed to concrete surfaces with four dowels) with a pitch of not more than 500 mm on the protected surfaces. The minimum number of anchors must be at least two per side.
3.4. It is allowed to use decorative gratings or blinds, which, in terms of strength and, if possible, penetration through them, should not be inferior to the above gratings. The form of decorative lattices is coordinated with the architect of the city, district.
3.5. Depending on the design of window frames used, grilles can be installed both on the inside of the room and between the frames.
3.5.1. When installing gratings from the inside, frames and vents should open outwards.
3.5.2. When installing gratings between frames, the window of the outer frame should open outward, and the window of the inner frame should open into the interior of the room.
3.5.3. In rooms where all windows are equipped with bars, one of them is made sliding with a padlock.
3.6. A fairly effective way to protect window openings is to install protective shields and shutters on them, which can be installed both on the inside and on the outside of the window.
3.6.1. In the premises intended for the placement and storage of material assets of group B, protective shields and shutters are installed instead of gratings, and in the premises of group A - in addition to gratings.
3.6.2. If protection is carried out from the outside, then protective shields and shutters should be locked with one or two bolts (in the presence of high windows - more than 1.5 m) and a padlock. If protection is carried out from the inside of the window, then protective shields and shutters can only be locked with a bolt.
3.6.3. Protective shields and shutters should be similar in design to entrance doors and made of tongue-and-groove boards with a thickness of at least 40 mm or from materials of equivalent strength, and in rooms intended for placing material assets of group A, shields and shutters are upholstered with sheet steel similarly to clause 2.3.
Ventilation shafts, ducts and chimneys:
4.1. Ventilation shafts, ventilation ducts and chimneys that have access to the roof or to adjacent rooms and, with their cross section, entering the rooms where material assets are located, must be equipped at the entrance to these rooms with metal gratings made of a corner with a cross section of at least 75 x 75 x 6 mm and fittings with a diameter of at least 16 mm and with a cell of not more than 150 x 150 mm.
Lattices in ventilation boxes on the side of the protected premises should be no more than 100 mm from the inner surface of the wall (ceiling).
4.2. In the case of passage of ventilation ducts and chimneys with a diameter of more than 200 mm in the walls of the cash desk, they must be reinforced from the inside along the entire area bordering the duct with gratings, as indicated in clause 1.3.
4.3. Ventilation ducts and chimneys with a diameter of more than 200 mm, passing through the cash register premises, must be equipped at the entrance (exit) to these premises with metal gratings made of a bar with a diameter of at least 10 mm or a strong metal mesh, followed by a wire wrapping for connection to a security alarm.
4.3.1. It is allowed to use false grilles made of a metal tube with a hole diameter of at least 6 mm, with a cell of 100 x 100 mm, to protect the ventilation ducts and chimneys, for pulling the wire of the alarm loop.
5. Locking devices:
5.1. As locking devices installed on doors, windows, hatches, etc. used: mortise non-self-latching locks, overhead, padlock (barn, control) locks, internal hooks, latches, bolts, latches, etc.
5.2. To lock the entrance doors to the checkout room, it is necessary to use high-security locks of the Abloy type, level locks with a double-bit key, cylinder pins of 2 or more rows.
5.3. The degree of protection against opening or selection of keys is increased if the closing cylinder of the lock with a cylinder mechanism has more than five locking pins (there are more than five recesses on the key), and the key should not have more than three recesses of the same depth and should not be located next to each other for more than two holes of equal depth.
5.4. Lever locks must have at least six levers (symmetrical or asymmetrical). The number of levers corresponds to the number of steps of the key bit, reduced by one step, designed to move the bolt of the lock.
5.5. Padlocks should be used mainly for additional locking of doors, bars, shutters. These locks are sufficiently effective in terms of protection only if they have a hardened steel shackle and a massive body (barn lock), and also if there are protective covers, plates and other devices at their installation sites on the lockable structures that prevent the possibility of folding and sawing lugs and clasps.
5.6. The part of the mortise lock cylinder protruding beyond the door leaf from the outside of the door must be protected from breaking or knocking down by a safety pad, socket, shield. The protruding part of the cylinder after installing the safety lining, socket, shield should be no more than 2 mm.
5.7. An indicator that significantly affects the security properties of the lock is the method of fastening safety plates, sockets, shields on the door leaf, i.e. fastening them with screws or screws. In locks intended for locking entrance doors, fastening of linings, sockets, shields should be carried out only with screws.
5.8. In the cashier's room, in addition, for locking the lattice door, a steel bolt should be provided. The bolt output must be at least 22 mm. Most of the locks of domestic production meet these requirements. The striker plate must be strong, at least 3 mm thick and well secured with screws to the door frame.
5.9. The L-shaped striker plate, which is fastened not only to the door frame, but also to the wall with the help of anchors, has a high resistance to burglary.
5.10. Door linings should be made of a metal strip 4-6 mm thick and at least 70 mm wide.
5.11. Padlock lugs must be made from 6 x 40 mm metal strip.
5.12. The reliability of locking doors or gates can be increased by using reinforced canopies. Reinforced canopies should be made of steel. When padlocked, the strike plate of the reinforced canopy securely closes access to its fastening elements (screws).
5.13. Door hooks must be made of a metal bar with a diameter of at least 12 mm.
5.14. Fastening hooks and linings in walls, door frames and other places should be done using bolts or crutches (ruffs) with a diameter of at least 16 mm. Passable bolts are fixed from the inside of the room with washers and nuts with the end of the bolt riveted.
6. Door hinges:
6.1. Door hinges must be strong and made of steel. Fastening must be done with screws.
6.2. When opening the doors "outwards", end hooks must be installed on the door hinges, preventing the possibility of penetration into the room in case of breakage of the hinges or their mechanical damage. When closing the door, the end hooks enter into anchor plates or similar elements installed in the door frame. If the doors are metal, then the end hooks are welded; if the doors are wooden, then they are installed with screws.
III. REQUIREMENTS FOR THE EQUIPMENT OF CASH ROOMS
MEANS OF SECURITY AND SECURITY-FIRE ALARMS
1. One of the main factors determining the level of security reliability of the cash desk of an enterprise equipped with technical means is the structure of the security alarm complex, which is determined by the required number of security lines, protected zones and alarm loops in each line.
2. The cash desk of the enterprise is equipped, as a rule, with two security lines.
2.1. The first line of defense is blocked by:
doorways - for "opening" and "breaking";
glazed structures of the room - for the "opening" and destruction of glass;
non-permanent walls, ceilings, partitions and places for entering communications - to the "break";
capital walls, ventilation ducts, chimneys - for destruction and impact.
In addition, to increase the reliability of protection, it is possible to additionally block safes and metal cabinets with the simplest sensors and annunciators that control the area (volume) of the premises.
3. Blocking of building structures for "opening" is recommended to be carried out by detectors of the SMK type (doors, glazed structures).
4. Foil, detectors of the "Window-1" type or similar are used to block glass structures for glass breakage.
5. To block the barred window openings, the painted bars of the gratings are wrapped around with HBM wire or a similar diameter of 0.18 - 0.25 mm, after which the wire and the grating are painted again.
6. Blocking of doors, non-permanent walls (partitions) on the "breach" is carried out with the HBM wire or a similar diameter of 0.18 - 0.25 mm. The wire should be laid as hidden as possible in strobes. The depth and width of the strobe must be at least two wire diameters.
7. When simultaneously blocking doors for "break" and "opening", it is recommended to use linear optoelectronic detectors of the "Vector-3" type and passive optoelectronic detectors of the "Photon-2", "Photon-5" type or similar.
8. In those cases when it becomes necessary to block the main walls and ceilings of the room, it is recommended to use a detector of the "Gran" type.
9. In the absence of mechanical protection of the elements of the perimeter of the room or its insufficiency, it is advisable to use optoelectronic detectors of the "Photon-2", "Photon-5" type, which form the detection zone in the form of a vertical barrier and control the zone along the wall, window opening, ceiling inside the room . This method of blocking the perimeter provides a sufficiently high reliability of protection at relatively low installation costs.
10. To increase the reliability of the alarm operation when blocking building structures, it is recommended to use detectors of various operating principles together, for example, optoelectronic with ultrasonic or radio wave, ultrasonic with radio wave.
11. Alarms from all security lines are recommended to be output to separate numbers of the centralized monitoring console (CMS) through the duty personnel or guards, on which control panels (PKP) of the "Signal" type, UOTS, etc. should be installed.
11.1. It is allowed to set the output of the alarm signal to the watchman, homeworker or other person who has concluded a written agreement on the protection of the cash register. The places of duty of all these persons must be provided with means of radio or telephone communication with the city and regional departments of internal affairs.
12. Terminal covers of the control panel, detectors, other security alarm equipment installed at the facility and branching boxes are sealed (sealed) by an electrician of the security guard or engineering and technical workers indicating the name and date in the technical documentation for this facility.
13. To protect the personnel of the cash desks of enterprises from criminal encroachments, at the workplaces of cashiers, at the administration of these institutions, alarm buttons are installed, which are intended to transmit alarm signals to the duty units of the internal affairs bodies in order to take timely measures in the event of a robbery attack on the object.
14. The power supply of each of the security lines must be provided from an independent source, while it is necessary to provide a backup (autonomous) power supply for each of the security lines.
15. The fire and security alarm system must comply with the requirements of the current SNiP "Fire automation of buildings and structures" and the departmental list of objects to be equipped with fire and security alarms, and be constantly in working order.
16. Security and fire alarm and cash desk lighting are mounted separately and receive power from different sources. All types of wiring are hidden. In exceptional cases, it is allowed to lay loops in metal pipes indoors along reinforced concrete or concrete building structures.
17. Fire detectors should be included in independent loops in order to ensure their round-the-clock functioning.
18. In all types of cash registers, lighting, sockets and other power outlets are de-energized in order to prevent criminals from using electric drills, angle grinders, etc. to break into metal vaults. facilities. Turning on the power supply of the cash desk with the beginning of the working day is carried out only from the remote control of private security, the guard post, the office of the head of the economic agency and other premises isolated from the cash desk.
Ministry of the Interior
Russian Federation
The heads of organizations are obliged to equip the cash desk and ensure the safety of money in the cash desk.
The checkout room must be isolated, and the doors to the checkout during transactions must be locked from the inside. Access to the premises of the cash desk to persons not related to its work is prohibited.
The keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in the agreed places, handing them over outsiders or make unrecorded duplicates. Accounted duplicates of keys in bags sealed by cashiers, caskets, etc. are kept by the heads of enterprises. At least once a quarter, they are checked by a commission appointed by the head of the organization. The results of the check are recorded in the act.
Keeping cash and other valuables that do not belong to this company at the cash desk is prohibited.
In organizations that have one cashier, if it is necessary to temporarily replace him, the duties of a cashier are assigned to another employee according to written order the head of the organization. An agreement on full liability is concluded with this employee.
In the event of a cashier suddenly leaving work (illness, etc.), the values under his report are immediately recalculated by another cashier to whom they are transferred, in the presence of the head and chief accountant of the organization or in the presence of a commission of persons appointed by the head of the enterprise.
On the results of the recalculation and transfer of values, an act is drawn up signed by the indicated persons.
In small organizations that do not have a cashier on staff, the duties of the latter can be performed by the chief accountant or other employee by written order of the head of the organization, subject to the conclusion of an agreement on liability with him.
Responsibility for compliance with the procedure for conducting cash transactions rests with the heads of organizations, chief accountants and cashiers. Persons guilty of repeated violation of cash discipline are held liable in accordance with the legislation of the Russian Federation.
From January 1, the Central Bank of Russia changed the procedure for conducting cash transactions. Moreover, not only companies, but also individual entrepreneurs should now keep the cash register.
The new Regulation of the Central Bank of the Russian Federation dated October 12, 2011 No. 373-P “On the procedure for conducting cash transactions” was registered by the Ministry of Justice of Russia at the end of November. And right away new document became the subject of heated debate. This is because it has become easier for organizations to work, and individual entrepreneurs on the contrary, it is more difficult.
A cash register is a place for receiving and dispensing cash. That is, this is a high-risk area. If you do not ensure its safety, the company risks becoming a victim of theft. The cash desk stores cash, various valuables, cash papers. The company must ensure cash discipline, which includes protection tools.
The requirements for the premises of the cash desk are specified in the Directive of the Central Bank No. 3210-U “On the procedure for conducting cash transactions” dated March 11, 2014. Measures to ensure the safety of cash during their storage, transportation are organized and determined by the legal entity and individual entrepreneur. Consider General requirements to the checkout area:
To ensure security, the cash desk must meet these requirements:
It is important to ensure fire safety. Relevant activities are carried out in accordance with the PUE, SNiP 2.04.09-84, SNiP 3.05.06-85.
The requirements for cash desk premises are complex. They apply to every aspect of the space.
These requirements are imposed on walls and ceilings:
Walls and ceilings are the basis of the safety of the room.
Doors are subject to the following requirements:
Doors are also the basis of security. It is through them that criminal penetration is usually carried out.
Windows must meet these requirements:
Windows can be internal or external. The former are used to issue funds.
The room can also be entered through the ventilation shaft. Therefore, it is also equipped with structures for protection:
Lattices must be strong. They provide a barrier to penetration.
Locks are locks. If they equip the premises of group "A", the devices must be distinguished by increased reliability. Consider the requirements for locking devices:
The security qualities are affected by the method of fastening safety pads and other parts. Fastening in locks is carried out by means of screws.
Door hinges are made of steel. The latter provides necessary strength. Fastening is done with screws. If the doors open outward, end hooks are mounted.
There are two boundaries for the protection of the premises:
To ensure the safety of cash desk personnel, an alarm button must be installed. Security and fire safety must comply with the current SNiP "Fire Automation". Notification Tools fire hazard get stuck in independent loops. This is necessary for the organization of their round-the-clock functioning.
