Inventory when changing materially responsible persons

Materially responsible persons

Company employees occupying completely different positions in the staffing table can be financially responsible. These include:

accountants;
caretakers;
drivers;
storekeepers, etc.

In other words, all those who work with the financial flows of the enterprise, have at their disposal and use in their work inventory assets that are the property of the organization, become financially responsible persons.

Financial responsibility does not automatically pass to employees: to assign it, as well as to transfer it from one employee to another, appropriate orders are issued.

Inventory after dismissal of the financially responsible person

The legislation of the Russian Federation provides for several cases in which an inventory is necessary. One of such cases is the change of one financially responsible person to another (clause 27 of PBU dated July 29, 1998 No. 34n).

This operation must be carried out on the day of transfer of cases from one person to another (clause 1.5 of the Methodological Recommendations dated June 13, 1995 N 49).

The procedure for preparing for an inventory is as follows:

approval of commission members participating in the inventory;
determining the deadline for carrying out the operation in question;
identification of property for inventory;
publication by the head of the organization of an order in form No. INV-22.

When conducting the inventory itself, the commission uses a continuous verification method. In this case, the material assets that are the subject of the operation in question are considered, their weight, size, etc. are determined.

The question often arises whether the financially responsible person can carry out an inventory. Answer: maybe, if his financial responsibility in this case is not the subject of inventory. This answer is the same for both the transmitter and the recipient.

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The management of the organization must provide the conditions and provide the necessary assistance in carrying out the operation in question to obtain the most objective and complete inventory result. For this purpose, he (as necessary) should provide the members of the commission with relevant workers, measuring instruments, etc. Obviously, if the commission does not have the ability to fully count and measure material assets when conducting an inventory of the MOL, its results can hardly be considered objective.

Information obtained from the inspection results must be documented.

For this we use:

inventory list according to form No. INV-1;
inventory list according to form No. INV-3.

These documents must be reproduced in 3 copies each (one copy for the transmitting MC and the receiving one and one for the accounting department).

The fact of completion of the inventory and transfer of MC is recorded by the signatures of the persons present during it (including the transferring and receiving person).

It is important to note that dismissal of a financially responsible person without conducting an inventory is not allowed.

Document form

The standard form of an order to change a financially responsible employee is not currently established at the legislative level.

That is, enterprise employees can write a document based on their own ideas about it and guided by the needs of the organization. The only thing that is important to consider is that the structure, composition and style of the order comply with the norms of administrative documentation.

In addition, if the company has its own document template, developed and approved by management, then when creating all other orders, you need to focus on it.

How to conduct an inventory when changing the financially responsible person

When a financially responsible person changes for any reason (for example, upon dismissal, going on vacation), an inventory of the property (fixed assets, inventories) that was entrusted to him must be carried out (Part.

3 tbsp. 11 of Law No. 402-FZ, clause 27 Accounting Regulations No. 34n, clause.

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1.5 Guidelines for inventory).

Read about how to arrange the acceptance and transfer of a cash register when changing a cashier here.

The inventory of other property when changing the financially responsible person is carried out as follows.

1. The manager signs an order (form N INV-22), in which he indicates the following information (clause

Drawing up an order to change the materially responsible person

As for the design, the drafters of the order are also free to choose: make it handwritten or printed. Only in the second case the order must be printed. For printing, both a simple sheet of paper and a form with the details and company logo printed on it are suitable.

The order is made in one original copy . If necessary, it is photocopied and all additional copies are properly certified and transferred to the destination (for example, to the heads of the structural divisions of the enterprise).

Who should sign

All orders issued within the organization always come on behalf of the highest official - the director (or an employee temporarily performing his functions). Therefore, the first signature that should appear in a document is his; without this autograph, the document simply will not be valid. In addition, all employees specified in it must sign the order form, including those who are directly affected by the document and those who are responsible for its execution.

A stamp in an order is needed only when management requires its presence - there are currently no instructions in the law to endorse such orders using stamps.

Inventory when changing the materially responsible person

Copyright: Lori's photo bank The obligation to bear responsibility for the safety of entrusted valuables is an important aspect of the work of the materially responsible person (MRO). Periodically conducted inventories of all types of property in the company are the key to a normal work process and an element of control.

Therefore, inventory when changing the financially responsible person is recognized by the legislator as a mandatory procedure (clause 27 of PBU No. 34). Let's talk about the features of inventory when changing MOL.

The verification of values is carried out on the day of transfer of cases from one MOL to another.

The stages of preparation for an operation do not differ from the preparatory processes for any type of inventory, i.e.

e.: Published indicating specific dates and staffing of the commission;

Accounting and registration of an order to change the materially responsible person

Administrative acts issued by enterprises, which include an order to change the financially responsible person, are subject to mandatory accounting.

To do this, information about their publication must be recorded in a special document - a journal (as a rule, it is kept either by the secretary or another responsible employee). Here it is enough to enter the name and number of the order, the date of its issue. If necessary, this data will help not only prove the fact that the order was created, but also quickly and easily find it

Procedure

An employee’s financial liability is his obligation to compensate for damage caused to his boss. The MOL is appointed by order of the head. The need to change it may arise upon dismissal, transfer to another position, or for any other reason.

When registering a change of the financially responsible person, the following procedures must be followed:

An inventory is being taken.
Next, the receipt and transfer of the main financial flow and other valuables is formalized.

To change the MOL, an order is issued by the director -.

An appropriate form may also be used.

The order to change the MOL is not the only document in the process of trusting material assets. After it is published, a standard labor agreement is signed , which fixes his financial responsibility. It can be either partial or complete.

If the employer does not use the standard form, extremely negative consequences may occur for him: if legal proceedings arise, such a document may be declared illegal.

And one more important point: the appointment and change of MOL is recorded in the following documentation:

additional agreement to the contract ;
job description ;
local regulations of the institution .

How is inventory taken?

Based on the provisions of paragraph 2 of Article 12 of the Federal Law of November 21, 1996 N 129-FZ, a change of MOL in an institution is always carried out using inventory actions.

The standard inventory process when changing the MOL is fixed by Methodological Instructions dated June 13, 1995 N 49.

Inventory is, among other things, an unscheduled check: whether the values reflected on the organization’s balance sheet are located, what condition they are in (are they properly protected).

The responsibilities and rights to issue finances and warehouse management processes are checked.

The procedure facilitates monitoring the safety of material assets, identifying and eliminating possible errors in accounting and the work of materially responsible persons.

To carry out the inventory, a special commission is appointed . The basis is an order issued by the manager.

Most often, the commission consists of the following categories of citizens:

administrative body employees;
employees – accountants ;
other employees.

When the actual availability of property is checked, the financially responsible person himself is invited - in order to avoid additional disputes and questions (for example, if a shortage is suddenly revealed).

There must be a materially responsible person - he monitors the safety of property and the execution of all documentation.

Paperwork

The change of the financially responsible person is accompanied by the execution of the following documents:

Order to change the financially responsible person.
An order indicating that an inventory is being taken.
Inventory records.
A special statement - if the inventory suddenly reveals any deviations from the established standards.
The act of acceptance and transfer of cases and inventory items between the old and new materially responsible person.

Sample order

The order to change the MOL reflects the following details:

Name of the institution.
Title of the document.
Preamble, which should consist of the goals and grounds for changing the MOL.
Afterwards the leader inserts the word “I order.”
What follows is the text itself - a new candidate for the position in question is indicated.

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The order also allows you to appoint a person to whom the boss imposes the responsibility for monitoring the implementation of the order. The employer must affix his personal signature (and decipher it), as well as the seal of the organization.

In addition to the manager, the following must sign the order to change the person previously appointed materially responsible: the appointed new employee and the employee who will exercise control.

The mark includes the initials of the above-mentioned citizens, the names of their positions and the time frame for their study of the document.

Act of transfer of goods and materials from one MOL to another

After carrying out the inventory and summing up its results, an act of acceptance and transfer of goods and materials is drawn up between the former financially responsible person and the new one.

To register the transfer of containers and goods when changing the MOL, you can use the standard form OP-18 . The act can also be drawn up in free form.

It is important to remember the following point: it is necessary to reflect some details in the primary document.

The transfer and acceptance certificate must reflect:

document's name;
day of filling out the form;
the name of the company that compiled this document;
name of the form;
Full name and position of the previous and new financially responsible person between whom the property is transferred;
a list of transferred values indicating names, articles, quantities, and main characteristics;
personal signatures of all responsible individuals with explanations. That is, last names and initials or other details that make it possible to determine the identities of these citizens must be indicated.

It is possible to supplement the unified forms with the required details (or remove unnecessary ones). The fixed form of the document is necessarily fixed in the accounting policy of the organization.

act of transfer of goods and containers, form OP-18 – excel.

act of acceptance and transfer of goods and materials when changing the materially responsible person - word.

Upon dismissal

When a financially responsible person is dismissed, the procedure for transferring cases and inventory items is carried out in the same way.

If the financially responsible person agrees to resign of his own free will (for example, the retirement date has approached), the employer initiates an inventory, after which he documents its results and carries out the acceptance and transfer procedure.

The identified shortage can be written off or collected from the MOL if its guilt in the incident is proven.

If a new person is not found, then the cases are transferred to a temporary replacement person.

Storage rules and periods

The original document, signed by all interested parties, must be stored in compliance with certain standards. After familiarizing all employees with it, the form is filed in a folder with other similar papers and stored there for the period specified in Russian legislation or prescribed in the local regulations of the company in whose depths it was formed.

After the storage period for the order expires, it can either be transferred to the organization’s archives or destroyed (also in compliance with the established regulations).

Carrying out an inventory in the absence of financially responsible persons

The absence of a financially responsible person is usually caused by death, illness or dismissal during the annual leave period. In this case, it is permissible to carry out the inspection in accordance with the procedure determined by the order of the manager.

It should be noted that the results of such an inventory may not have legal force, in which case they can be challenged in court. Therefore, it is better to establish the procedure for conducting an inventory when changing materially responsible persons in such a situation in a local act of the state institution.

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