Who is responsible for ensuring that employees actually submit the receipts so that the accounting records are complete?

Who is responsible for ensuring that employees actually submit the receipts so that the accounting records are complete?

Only when an employee submits a receipt will it be classified for food subsidy purposes after it has been reviewed and approved by the employee. The employee can submit the receipts only until the 3rd of the following month. Once this day has passed, the submission of receipts with receipt date of the previous month is no longer possible. Thus, the accounting dates and the receipts submitted are always compliant and never different.
Example: Open month: March 
Last day to submit receipts: 3rd of the following month (in this case this means April 3) 
If the employee wants to submit a receipt with a receipt date from March after April 3, it will be rejected by the platform. Thus, each employee is responsible for submitting the receipts in order to receive subsidies.