In the article on the basis of analysis of problem issues encountered in practical activities by experts is analyzed existing approaches to solving problems during the forensic examination of settlements with accountable persons, the theoretical generalization of the actual problem, reflected in the development of theoretical and methodological foundations of forensic examination of settlements by using integrated process approach.
According to the Instruction on official business trips within Ukraine and abroad, approved by the Order of March 13, 1998, No. 59, it is indicated that the official trip is the trip of an employee on the instructions of the head of an enterprise, institution and organization, for a certain term, to another settlement for the performance of an official order outside the place of his/her permanent work, provided that the business trip is related to the main activities of the enterprise.
Confirming documents certifying the costs incurred in connection with business trip expenses are settlement documents in accordance with the Law of Ukraine «On the use of registrars of settlement transactions in the sphere of trade, public catering and services» and the Tax Code of Ukraine.
A separate type of expenditure, which does not require special documentary confirmation, is the daily expenses, namely, the cost of food and the financing of other personal needs of an individual, incurred in connection with such business trips.
The direction of the employee of the business on business trip is carried out by the head of this enterprise or his deputy and issued by an order indicating: the destination, the name of the enterprise, where the posted employee, the term and purpose of business trip. The amount of daily allowance is also determined according to the business trip order.
In accordance with the Procedure for drawing up a report on the use of funds issued for a business trip or for a report approved by the order of the Ministry of Finance of Ukraine on September 28, 2018 No. 841, it is indicated that the report is submitted before the end of the fifth banking day following the day in which the taxpayer completes such a business trip.
In accordance with the Instruction on the application of the Account of Accounts of Assets, Capital, Commitments and Business Operations of Enterprises and Organizations, approved by the Order of the Ministry of Finance of Ukraine dated November 30, 1999 No. 291, it is indicated that the accounting of accounts with accountable persons is conducted on the account 372 «Payments with accountable persons» the balance of the subaccount can be both debit and credit. Such indicators are expanded: the debit balance – in the composition of current assets, the credit balance – in the balance of the enterprise liabilities. Analytical accounting is conducted for each debtor, by types of debt, terms of its origin and repayment.
The subject of forensic economic appraisal of settlements with accountable persons is reflected in the documents of economic transactions related to the sending of employees in business trips and settlements with them.
Objects of research are documents of accounting, tax accounting and reporting.
The following questions can be raised on the expert’s research:
1. Is the employee’s travel expenses (indicated by the amount of money) for the period (the time period is indicated) justified to the employee (name of the enterprise, institution, organization, surname, name, and patronymic of the employee)?
2. Is the documentary evidence of the expense of travel (name of the enterprise, institution, organization, surname, name, patronymic of the employee) for the periods (time period is indicated) in the amount (indicated by the amount of cash)?
The specifics of conducting forensic studies on issues related to settlements with accountable persons need to pay attention to issues related to the documenting such calculations.