In accordance with clause 44 of ch. IV Regulations on conducting cash operations in the national currency in Ukraine, approved by NBU Board Resolution No. 148 dated 29.12.2017 with changes and additions (hereinafter – Regulation No. 148), the head of the institution/enterprise when hiring a cashier concludes an agreement on full financial responsibility and acquaints him with the requirements of Regulation No. 148 under his signature.
That is, a person who is enrolled in work has the right to perform the duties of a cashier, provided that:
an agreement on full financial responsibility related to the performance of the cashier’s duties;
written order (order) of the head of the enterprise.
At the same time, according to Clause 45 of Sec. IV Regulation No. 148 of institutions/enterprises whose staff list does not provide for the position of cashier, the fulfillment of his duties is entrusted to an accountant or another employee with whom an agreement on full financial responsibility is concluded, in accordance with the written order of the manager.
The head of the institution/enterprise determines by the relevant internal administrative act the list of positions and the number of officials authorized to sign cash documents, defined in sections III and IV of Regulation No. 148, in order to ensure the optimal process of document circulation. and control (clause 45-1, chapter IV of Regulation No. 148).
Taking into account the above, there is no ban on the performance of cashier functions by the head of the enterprise according to the norms of the current legislation.
At the same time, when issuing cash receipts, the manager has the right to sign cash receipts separately as a cashier and as the head of the enterprise.