Internal Control Standard of Administrative Institutions (Trial) issued by the Ministry of Finance on October 29th, 20 12 (Caishui [2065438+02] No.21).

Twenty-eighth units should establish and improve the bill management system. The application, activation, verification and destruction of financial bills, invoices and other bills shall go through the prescribed procedures. Units shall, in accordance with the provisions, set up a bill administrator, establish a bill ledger, and do a good job in the custody and chronological registration of bills. Bills should be used according to their numbers, and they should not be opened for use. Abandoned bills should be properly managed. The person in charge of keeping the bills should be equipped with a separate safe and other storage equipment, and the locker should be locked by a special person.

Units shall not transfer, lend, illegally open, buy or sell financial bills, invoices and other bills, and shall not expand the scope of application of bills without authorization.