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.
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.
Types of financial liability
Depending on the level of demand for repayment of damage permitted by law, MO can be divided into two types:
- Limited MO.
- Full MO.
In addition, a complete MO could be:
- Individual.
- Collective.
This liability involves compensation by the employee for damage caused to the enterprise at a pre-agreed level. This level could be the average monthly salary (Article 241 of the Labor Code of the Russian Federation).
The Labor Code of the Russian Federation does not display a list of cases of damage for which the MO is established at the level of the average monthly salary of the employee, however, in practice, the most typical cases include:
- Damage or destruction due to negligence of the enterprise's MCs issued to the employee for use.
- Lack of finances, loss of tools, documents, payment of a fine due to the fault of the responsible employee.
The legislative norms of the Russian Federation provide for provisions when the MOL is entrusted with the full MO without any restrictions. Thanks to such standards, the employee is obliged to compensate the damage caused to the enterprise in full. Such situations are established by the Labor Code of the Russian Federation and other federal laws.
Instructions for filling
The existing legislative norms of the Russian Federation do not provide for a unified form of order for MOL. However, when forming such an administrative document, it is necessary to take into account the rules regulated by Law No. 402-FZ of December 6, 2011.
READ Order to reduce the number of employees: sample 2021
According to this legislative act, when creating such a document, it is necessary to fill in the following data:
1) The name of the enterprise and its details. If the order is drawn up on the company’s letterhead, this data does not need to be written down, since it is already displayed on this form.
2) Next, in the center of the line, fill in the title of the document, assigning it a number and topic.
3) The next line fills in the place and date of the document being drawn up.
4) The administrative text of the order begins with the display of the preamble, which indicates the purpose of the document with reference to the legislative norms of the Russian Federation.
5) Then the order itself is filled out indicating:
- FULL NAME. the employee to whom the Ministry of Defense is assigned, indicating his position and responsibilities.
- Displaying the type of MO (full or limited).
- FULL NAME. the official who is entrusted with the responsibility for concluding an agreement on medical assistance with the responsible employee, and creating conditions for storing property.
- The procedure for conducting an inventory of MCs.
- The requirement to communicate the completed order to employees related to this area of work.
- Display of the person who is entrusted with control over the execution of the order.
6) Finally, after filling out all the data in the form, you need to sign the document:
- To the director of the enterprise, with a transcript of the signature.
- To the employee who is entrusted with the MO, indicating the full name, position and date of familiarization.
- To the persons mentioned in this order, indicating the same data and signature date.
Note : The publication of the order is only one of the stages towards the appointment of the MOL. An MOL agreement is also drawn up with the employee, which details the rights and responsibilities of the MOL for a given area of work.
Sample order on financial responsibility of an employee
and sample
- Form, doc
- Sample, doc
Who should it be signed by?
The direct preparation of the order for the MOL can be carried out by the personnel department (if there is one), or, on behalf of the director of the enterprise, by any official (secretary, lawyer or other employee who has knowledge of the preparation of administrative documents).
However, regardless of who prepared the order for the MOL, it must be signed by the director of the enterprise or the official charged with such responsibility (for example, his deputy). In the absence of such a signature in the administrative document, the order will not be considered legal. The MOL must also sign the document.
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.
Registration of an order for an inventory
First, you need to fully define the concept of financial responsibility and the persons who fall under its action. Full liability is assigned only under certain conditions:
- The need to protect against the disclosure of important information and secrets.
- The likelihood of property damage in the event of failure to fulfill obligations, full or partial.
- In the presence of illegal misconduct due to which the employer’s property suffers.
- Damage caused intentionally or while intoxicated.
- When identifying a shortage of valuables that were entrusted to the employee on the basis of any agreements.
Federal legislation initially imposes full financial liability on some authorized persons.
The rule on liability based on federal laws applies to management under all circumstances. Article 277 of the Labor Code of the Russian Federation states that the manager is responsible for any material damage caused to the organization.
The condition for a complete MO is secured by the execution of a separate agreement. This is also one of the necessary conditions for an employment contract. Then management will be absolutely sure in the future that they can legally recover this or that amount from their subordinates.
Thanks to the order to appoint responsible persons, two tasks are solved at once:
- Consolidating a list of property that is accountable to a specific person.
- Official approval of the authority of a particular employee.
There is no standardized form for the document. Therefore, templates are drawn up at each enterprise, taking into account all contracts and agreements signed with the employee.
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
How is it processed?
The order on the basis of which a change of person responsible for certain property is issued is drawn up in writing; it must comply with the traditional requirements for such documents.
An order to change the MOL can be drawn up on the company’s letterhead, and this document must also be signed by the first manager.
In addition, the order usually includes the following information:
- name of the company without generally accepted abbreviations;
- name (order);
- date and place of compilation;
- justification for the need to assign financial responsibility to another person - the reason why a certain employee will not be responsible for the property entrusted to him for a certain period of time is specified;
- a link to the document that serves as the basis for this type of change;
- data of the employee who was previously assigned financial responsibility;
- information about the employee to whom this responsibility passes;
- the date when this transition takes place (one person transfers and the other accepts property obligations);
- an indication of the fact of transfer of the entrusted property (this is recorded in the relevant act);
- the need to sign an additional agreement to the employment contract with a new employee;
- information about the employee who is entrusted with monitoring the execution of the order.
All of the above information is presented in free form.
The order must be familiarized to the persons indicated in it (transferring material assets and receiving them).
order to change the materially responsible person – word.
Due to dismissal
In the event of termination of labor relations with a person who is responsible for certain values, they are transferred to a person who will perform duties in place of the dismissed person.
The procedure for changing the MOL upon dismissal includes the following points:
- carrying out inventory;
- registration of acceptance and transfer of valuables (an act of the established form is drawn up about this).
To carry out an inventory, a commission is created by order of the enterprise.
This local regulation also specifies the period during which the presence and condition of all material assets must be checked. Based on the results of the inventory, an act is drawn up by authorized persons.
It is worth considering that on the same day when the property is inventoried, a transfer and acceptance certificate is drawn up from the employee who is resigning to the person who assumes his job responsibilities.
It is very important that during the inventory process there is present the person from whom financial responsibility is relieved, and another employee to whom this responsibility is assigned.
A significant nuance is that the inventory and transfer of material assets from one person to another must be carried out before the employee is fired (or transferred to another position).
This means that the date of the order to change the financially responsible person must precede the date of the dismissal order.
This is provided so that disagreements arising during the inspection can be resolved until the employee’s relationship with the employer is terminated.
When going on vacation
In a situation where an employee responsible for the property entrusted to him exercises his legal right to rest, it is also necessary to issue an order for the transfer of material assets.
In this case, they are accepted by the employee who will perform the duties of the employee going on vacation.
At the same time, exactly the same order for changing the MOL is issued as for dismissal.
This document must indicate the period for which the transfer of values is carried out.
In addition, it is necessary to draw up a transfer and acceptance certificate, which is signed by both employees, after which it is approved by the head of the enterprise.
After the end of the vacation, inventory items are transferred by the person who temporarily performed the duties of the absent employee to the person who returned from vacation.
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).
