1. The welfare fund for staff and workers in public institutions is mainly used for collective welfare expenditures, such as the expenses of collective welfare facilities, subsidies from logistics service departments, subsidies for canteens in units, expenses borne by the unit for medical expenses incurred by staff and workers in excess, and other expenses that can be paid by the welfare fund for staff and workers according to the provisions of the state. For example, the unit purchases fitness facilities for employees, or directly transfers subsidies to the canteen account, or distributes welfare products such as rice flour oil to employees through the unit trade union.
2. Expenses need invoices, which is the same as the reimbursement procedure for ordinary business expenses. If the invoice doesn't come, you can borrow money first and then report the expenses to offset the loan. The accounting entries are: when withdrawing, debit: balance distribution loan: special fund-employee welfare fund expenditure, debit: special fund-employee welfare fund loan: cash (or bank deposit).
3. When using this course, we should pay attention to distinguish it from business expenditure-basic expenditure-goods and services expenditure-welfare expenditure. Welfare expenditure reflects the welfare expenditure of the unit to employees, for example, granting living allowances to employees in difficulty.