HOW TO CARRY OUT INVENTORY WHEN CHANGING THE FINANCIALLY RESPONSIBLE PERSON

Legislation

The requirements of Russian legislation regarding the appointment and reassignment of financially responsible persons are contained in Art.
224 of the Labor Code of the Russian Federation, the Federal Law “On Accounting” and the corresponding order of the Ministry of Finance. Before trying to delve into all the intricacies of the process of changing financially responsible persons, it is necessary to clarify who exactly can be appointed as such, according to the Labor Code of the Russian Federation:

• persons who have reached the age of majority;
• employees whose job responsibilities involve maintaining various values.

That. an employee who meets these requirements may be appointed as the responsible person to replace the previous employee. According to the Federal Law, this procedure is possible subject to the obligatory condition of conducting an inventory check.

This means that before taking on a new position, the employee should be familiarized with the results of the inventory, since it is for the values ​​discovered as a result that he will be held responsible.

Briefly, the algorithm for changing the materially responsible person is as follows:

• carrying out inventory;
• registration of acceptance and transfer of fixed assets and other property.

Let's look at the necessary documents to change the financially responsible person.

How is inventory carried out in a budget institution?

Author of the article Olga Lazareva 5 minutes to read 3,550 views Contents As in any commercial organization, a budgetary institution has material assets that are the property of a legal entity or are held by it under a lease agreement.

In order to ensure their safety and correct accounting, it is necessary to conduct an inventory, with the help of which it is possible to identify errors in incorrect accounting and take appropriate measures to correct and prevent them in the future. In the article we will look at how an inventory is carried out in a budgetary institution, what documents are needed. Inventory involves checking the availability and condition of property on a set date and the compliance of such information with the accounting data carried out in a budgetary institution.

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Inventory at one's own request and reflected in accounting policies

Inventory can be carried out not only in cases provided for by law, but also at your own request. To do this, you need to provide for this possibility in the company's accounting policy.

The procedure for conducting an audit (both mandatory and voluntary) must be enshrined in the accounting policy. To secure it, you need to fill out a special application, which states:

• inventory schedule for this year;
• periods of their implementation;
• list of liabilities and property subject to inspection.

How does the transfer of cases take place?

When changing the person in charge, in addition to the inventory act, it is necessary to draw up an act of acceptance and transfer of property.

This document contains a list of all valuables under the responsibility of the rotating employee, their accounting quantity, purchase price and market value. In addition, the act must display the details of the acceptance and delivery of the registered property and the date when the presence of the valuables was confirmed.

The transfer and acceptance certificate can be drawn up on the basis of inventory documents. There is no legally defined form for this document, so it is drawn up freely, taking into account the above nuances.

The order of the Ministry of Finance provides for mandatory endorsement of the acceptance certificate not only by the heads of the enterprise and structural unit, but also by the chief accountant. It is the latter who is responsible for additional verification of the compliance of the data specified in the act with the results of the audit.

This document releases the responsible person from his current position, followed by the conclusion of an agreement with another employee.

An important nuance: the procedure for accepting and transferring recorded values ​​should be completed before the dismissal or appointment of the previous responsible person to another position, since this is the only way to resolve any disagreements that arise immediately, without lengthy proceedings.

Thus, changing the financially responsible person is a process that is possible only after an inventory has been taken, the procedure for which is defined at the legislative level. Based on the results of the inspection, an act of acceptance and transfer of property is drawn up, dismissing the materially responsible person from office.

Only after this the manager has the right to conclude an agreement with another employee, issuing an Order to change the materially responsible person according to the standard form of administrative documentation.

After submitting an application to resign from a position temporarily or due to dismissal, it is required to draw up documentation on the basis of which the resigning employee responsible for property transfers the affairs to his successor. As a rule, within two weeks allowed for working off upon dismissal, the employer finds a new applicant for this position from among the applicants.

An employee newly hired under an employment contract accepts material assets according to the acceptance certificate. Accordingly, the person resigning transfers them.

If during the designated period no successor was found from among the applicants or other employees of the organization, the employer does not have the right to delay the dismissal of the employee.

The work book, with an entry about dismissal, must be returned on the last working day.

Before this period, a replacement from among the newly employed may not take place, which requires the employer to take the following legal actions:

1. Appoint a financially responsible person from among the organization’s full-time employees.
2. Confirm the appointment by order.
3. Transfer to an authorized employee by conducting an inventory all existing valuables.
4. Dismiss the financially responsible person.
5. Accept a new employee by concluding an employment contract and a liability agreement with him.
6. Draw up a new order, on the basis of which the intermediate employee authorized to store property transfers material assets to the newly hired person.
7. Registration of the acceptance procedure with an act.

The transfer of powers of property responsibility can only be assigned to adult employees.

Additional documents

An order is the first stage of documenting a system for distributing full property liability.

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After the order is issued, an agreement is concluded with the employee or employees on the full individual or collective financial responsibility of the persons. Standard contract form. If you deviate from the standard form of the contract, its provisions may be recognized in the event of a dispute in court as illegal and, accordingly, a loss for the employer.

In addition to the Order and the Agreement, financial liability can be established:

• In an employment contract or an additional agreement to it.
• In job descriptions.
• In local documents that have a limited validity (power of attorney to receive goods, etc.).

Is it necessary to carry out an inventory when changing the chief accountant?

Inventory after the dismissal of the financially responsible person - the chief accountant - should be carried out only if an agreement has been concluded with him on complete swearing. responsibility.

When such an agreement is concluded, we are talking about changing the employee who is financially responsible. And in such a situation, the organization must conduct an inventory without fail.

Dismissal of a financially responsible person without conducting an inventory is possible only if the person has not entered into such an agreement with the company. However, if desired, an audit can still be carried out if the accounting policy provides for it.

We answer your questions

>Question: Is it necessary to do an inventory when the MOL goes on vacation?

Answer: The organization is obliged to conduct an inventory in each of the following cases (clause 3 of article 11 of Law N 402-FZ, clause 27 of the Accounting Regulations N 34n):

• before drawing up annual financial statements, except for property, the inventory of which was carried out starting from October 1 of the reporting year. At the same time, OS Inventory can be carried out once every three years;
• when changing financially responsible persons. In this case, an inventory is carried out only of the property that was entrusted to the financially responsible person;
• when facts of theft or damage to property are revealed;
• in the event of a natural disaster, fire or other emergency;
• upon liquidation or reorganization of an organization.

Thus, when the MOL goes on vacation and there is no change in the MOL, the inventory is not carried out.

Registration of acceptance and transfer of valuables

Replacing workers, with the transfer of values, is a complex organizational event that is carried out step by step. The steps of this procedure are as follows:

1. An employee who was previously responsible for the safety of the employer’s property writes a letter of resignation, maternity, educational or labor leave.
2. The employer certifies the application submitted to him.
3. Based on the application, an order is drawn up to appoint a new person responsible for the property and conduct an inventory of valuables.
4. An inventory commission is appointed, indicating in the order information about the members of the commission.

IMPORTANT: The commission must include an accountant or chief accountant of the enterprise.

The signing of the transfer and acceptance certificate becomes the main basis only for internal movement. When dismissing and hiring a new employee, the acceptance certificate comes into force only if an employment contract and a liability agreement are drawn up with the newly hired person.

An inventory check is understood as an action by the employer that ascertains the safety of entrusted property or certifies the presence and extent of shortages of entrusted valuables.

This procedure is necessary, since it is it that completes the formation of the legal basis for the transfer of authority to preserve goods or other valuables belonging to the employer.

It is carried out in the interval between the dismissal of the financially responsible person and the hiring of a new employee in his place (details about who is the financially responsible person before conducting the inventory can be found here).

First of all, you need to prepare a package of documentation on the basis of which the newly hired employee is registered in the position, then:

• issue an order to conduct an inventory;
• set a date for it;
• appoint members of the authorized commission.

On the day appointed by the order, at the place of storage of the transferred property, the following are collected:

1. commission members;
2. resigning employee;
3. newly hired employee.

Based on the situation, an inventory check report is drawn up if the resigning employee transfers property to an intermediary, in the absence of a timely accepted replacement.

If a replacement is found, then the inventory simultaneously serves as a transfer of entrusted property to the new employee.

First, an introductory part of the transfer and acceptance certificate is drawn up, where you need to indicate:

• Title of the document;
• time and place of compilation;
• composition of the commission;
• reason for compilation (fact of transfer).

To ensure the reliability of the information obtained during the inventory about the availability of entrusted property, use the previous acceptance certificate or the next (extraordinary) inventory.

The list of goods (other property) is duplicated from this document. Based on the compiled list, its availability in the warehouse or storage location provided for by the workflow is checked.

The basic part of the document indicates:

1. serial number of each inventory item;
2. name of the inventory unit;
3. quantity in established units of measurement;
4. information about availability (absence);
5. signatures of the transmitting and receiving parties.

Finally, the date of the inventory is set, which must coincide with the date of its appointment by order. Next, the document is certified by the signatures of the parties and the signatures of the commission members. Next to each signature is a handwritten transcript of the surname.

ATTENTION: If a shortage is detected, the employee transferring the property must bear financial responsibility. The newly hired person accepts property only upon its availability.

Order

Such an order acts as an order from the head of the organization and is drawn up by him upon the fact of conducting an inventory, with the transfer of entrusted property from one employee to another. The order is the basic basis on which the transfer procedure rests. Refers to the organization’s local documentation, on the basis of which, in case of arrears of valuables, the employer has the right to recover its cost.

Despite the significant importance of this document, the order to change authorized persons is executed in the regime that is in place in the organization regarding the issuance of management orders. There are no special conditions for its preparation. The mandatory requirements for its implementation are as follows:

• the serial number is indicated;
• release date;
• name of company;
• the reason for the transfer of entrusted property;
• from whom and to whom values ​​are transferred;
• transfer order (inventory);
• information about the participants in the procedure;
• appointment of the commission.

The order is signed by the head of the organization, or the person currently performing his duties.

After release, the order is registered in a specially kept journal, and the employees between whom the labor relationship of transfer of material assets has arisen must familiarize themselves with it and sign it.

The listed papers included in the documentation package are a sufficient legal basis for the transfer of powers from the employee transferring the property to the newly hired one.

Procedure and terms

Inventory related to the change of an employee bearing financial responsibility is carried out in the following order:

1. The director of the organization issues an order containing the following information:

• Last names, first names and patronymics of all members of the inventory commission, as well as the chairman. Employees who are assigned financial responsibility cannot take part in the inventory. All other company employees can be members of the commission.
• The reason why inventory is carried out is the change of the materially responsible employee.
• The period within which the inventory must be completed.
• The name of the property subject to inventory, which is entrusted to the financially responsible employee.

Before the inspection begins, the employee handing over the property must put his signature in the header part of the inventory report. This signature will serve as confirmation that the employee has transferred all the necessary documents for the property to the accounting department, and has capitalized or written off the valuables.

1. The commission carries out a comprehensive inspection of all places where property entrusted to the financially responsible employee is stored. Property is measured, weighed and counted.

The commission enters the information received into the relevant inventory acts, which must be generated in triplicate. One is for the accounting department, the second is for the person renting the property, and the third is for the person accepting the property.

After completing the inventory, both persons who are financially responsible (the one who hands over and the one who accepts) must affix their signatures confirming that they were present during the inspection.

1. Accounting employees reconcile information from the inventory and information from the accounting records. documents. If discrepancies are identified, it will be necessary to draw up matching statements in two copies. One remains with the accounting staff, and the second is transferred to the person who handed over the property.
2. Based on the results of the inspection, a final statement is drawn up in the INV-26 form, which records all detected shortages and surpluses of valuables.

The explanation of the financially responsible employee regarding the surplus or shortage that has arisen is given on the reverse side of this statement.

Inventory when changing materially responsible persons is carried out in the following order. First of all, the head of the institution issues an order to conduct a mandatory inventory. It contains its reasons, the composition of the commission (with the allocation of a chairman), the timing of the meeting, as well as a list of values ​​entrusted to the specified materially responsible person (MRP).

Please note: financially responsible persons themselves cannot be members of the commission, but their presence is required.

Before the inventory, the MOL issues a receipt, which indicates that by the beginning of the inspection the property had been recorded, and the documents related to it were already in the accounting department. The receipt is part of the inventory list.

Next, a complete check is carried out in places where property is stored: valuables are weighed, counted and measured. The information is entered into the inventory list, and after the inspection is completed, it is signed by the handing over and receiving persons.

If the inventory reveals surpluses and shortages, they should be recorded in the Statement of Discrepancies based on the inventory results (form 0504092). Otherwise, there is no need to prepare a statement.

Next, a report on the results of the inventory is drawn up (form 0504835). The statement of discrepancies (if one was drawn up) is attached to the act.

Termination of an employment contract always requires strict adherence to procedures and careful attention to detail. The largest number of problematic issues arise with the employer. But when a financially responsible person is fired, both parties have to keep their eyes open.

The obligation to take care of the company’s property is one of the main ones prescribed in Art. 21 Labor Code of the Russian Federation. This means that the intentional destruction or accidental loss of any value that is used in work or stored by the enterprise must be compensated by the guilty employee.

However, there are a number of specialists whose direct responsibilities include the preservation of inventory. This responsibility can be assigned in several ways:

• full;
• collective complete;
• within the limits of proven actual damage caused (based on a custody agreement or investigation data)

It is noteworthy that a person becomes financially responsible even if an agreement on full liability was not initially signed with him.

During the course of work, an employee may be given some property for use in the performance of work functions.

If a transfer document was signed, then the person must understand that this is called custody and can have material consequences.

In recent years, a situation has arisen everywhere where new and old employees are universally asked to sign agreements on full financial responsibility.

In this way, the employer carries out preventive work, believing that the fear of official paper will contribute to increasing thriftiness in the team.

An extraordinary inventory is carried out with each change of responsible persons (temporary absence from work or dismissal).

Chapter 39 of the Labor Code of the Russian Federation is devoted to the issues of establishing financial liability and compensation for damage caused by an employee. When dismissing a materially responsible person, management uses its provisions to legally check the safety of entrusted valuables and establish the amount of damage, Art. 247 Labor Code of the Russian Federation.

Otherwise, dismissal, if no financial claims are made against the person, can be carried out in the manner prescribed for the current situation: the desire of the employee, the initiative of his employer or mutual consent, Art. 77 Labor Code of the Russian Federation.

An employee who wishes to leave the post entrusted to him, related to control over the safety of the property of the enterprise, cannot be infringed on his right to resign as a general rule. This means that within 14 days of work, the employer is obliged to organize all activities not only to find a replacement, but also to carry out an inventory.

Contrary to popular belief, the dismissal of a financially responsible person at his own request cannot be delayed if data on the shortage is not ready by the settlement date, and the employer still has some doubts. Moreover, even employees burdened with financial liability contracts can demand immediate termination of the employment relationship if they have sufficient grounds for this, Art. 80 Labor Code of the Russian Federation.

Failure to carry out a timely inventory or establish the fact of material damage cannot become grounds for postponing dismissal. If compensation for the shortfall has not been agreed upon within the allotted two weeks, then a solution to the issue must be sought in court

Order

The statement about the upcoming departure will form the basis of the order ordering an unscheduled inventory of the site entrusted to the employee. If the enterprise does not have a permanent commission, management must determine the composition of the temporary one. The document should record the following fundamental points:

• Date and reason for dismissal;
• Date of inventory;
• An employee has been appointed to perform the duties temporarily or permanently;
• The areas subject to recount have been identified.

You can take the order form “from your head,” or you can use the optional but universal sample of the INV-22 form.

Refusal to take inventory is often considered an employer right. But in fact, the company’s management does not have such an opportunity if we are talking about a financially responsible person. Employees who were fired without an inspection should think about how this could turn out later.

The procedure for conducting an unscheduled inventory is described in the Method Recommendations (order No. 49):

1. An order on the date and reason for checking the safety of valuables.
2. Appointment of the commission.
3. Documentary completion of all settlement transactions (executed in the form of a receipt confirming the transfer of all papers to the accounting department).
4. Carrying out accounting activities and drawing up inventories (INV-1 or INV-3).
5. Comparing results with accounting data, signing reconciliation statements (INV-18 or INV-19).

Both parties are interested in conducting an inventory, since a shortage identified after the date of dismissal may lead to proceedings involving the police and the court.

Recording in labor

Sample order for the appointment of responsible persons in the organization

An employee who is responsible for valuables also bears certain obligations for their safety.

It should be noted that a document must be concluded between the employee of the enterprise and management that speaks about financial responsibility.

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An enterprise may issue an order stating the appointment of certain persons or one employee as a person financially responsible. The necessary order at the enterprise is not of a legal nature.

Such an agreement can only act as confirmation that a specific employee or several employees are responsible for the safety of certain valuables and are ready to bear responsibility in case of their shortage.

It should be noted that financial liability is established for a certain group of employees. The list of these employees can be determined by studying the order issued by the manager. Speaking about the labor function of each of the named positions, the list may include:

1. Work that involves receiving and making financial payments.
2. Interaction with inventory.
3. Storage and maintenance of valuables of material value.

Before a person begins to perform his functional duties, an inventory of the assets of the accountable type should be carried out.

If a shortage is detected, the management of the enterprise has the right to recover the amount of damage caused from the employee’s wages. If the inventory of valuables is not completed, it will also become impossible to recover damages from the employee.

The most protected employee in this matter is a full-time employee. If he causes harm to the enterprise, he will only be responsible for the damage caused, which is direct. If a civil law type contract was concluded with the employee, then he is obliged to compensate for losses. The manager is responsible for all types of damage that were caused to the enterprise.

There are several main types of liability. In this case we are talking about:

1. Complete.
2. Individual.
3. Collective.
4. Limited.

Each of the above types of responsibility has its own characteristics and nuances. Let's try to understand them in more detail.

Full

In the case of full financial liability, the employee compensates the company for damage that was caused by him or through his fault. However, in this case there are certain nuances. Thus, in order for an employee to be held fully responsible, he must be an adult. He must also be on staff.

We invite you to familiarize yourself with the Power of Attorney to the arbitration court from an individual

When imposed, it is necessary to prove that the person actually interacted with material values ​​in accordance with his position. Simply put, concluding an agreement in this case is not enough.

Minors may also face the full penalty. In this case, it is necessary to prove that the person was under the influence of drugs or alcohol, which contributed to the damage to the enterprise.

Individual

There are no special differences here with the previous view. The peculiarity is that the manager must create conditions for the employee that would allow him to perform the functions assigned to him without any problems.

If harm was caused, the employee must be responsible. A collective agreement cannot be concluded if an order regarding the individual financial responsibility of the employee has been concluded.

Collective

Speaking about collective responsibility, the order implies an indication of a group of persons. This option is very often used on construction or renovation projects. A group of people acts as responsible for the purchase, storage, transportation or performance of any other interactions with material assets.

When drawing up a collective order, it cannot include:

1. Employees with whom an individual contract was concluded.
2. Those who are not employed full time.
3. Personnel who are employed as loaders, watchmen, and maintenance personnel.
4. Persons undergoing internship.
5. Specialists who do not have work experience.

If one of the participants in the collective agreement quits or was dismissed (transferred to another department), then adjustments are made to the agreement. In this case, creating a new document is not required.

Limited

There is also financial liability, which is limited. It should be noted that this type of liability is one of the most common in enterprises of various forms of ownership. If a situation involving damage to property occurs, the employee is charged damages from wages.

In this case, during the calculations, the average monthly salary of the employee is taken. In the absence of any other document proving liability, the amount of compensation cannot be increased.

To appoint responsible persons for office work (for example, for maintaining time sheets), an order can be issued, also immediately affecting the group.

Speaking about the features, it should be noted that they directly include the very fact of the presence of damage, as well as its size. The illegal actions of the offender are also taken into account. The connection between the damage and his behavior must be proven by the party who is the victim.

It should be noted that both human actions and inaction in certain situations can be considered illegal. Simply put, if an employee should have taken certain actions to prevent damage, but did not do so and, as a result, damage occurred, then he may also be liable.

In this case, we can give a very simple example. If a person whose functional responsibilities included the process of organizing cargo transportation did not take any measures to avoid increasing delivery times, and, as a result, the company suffered losses for penalties or delay, then he may incur financial liability.

The causal relationship between action and inaction, as well as the resulting consequences, is interconnected. If it is not proven, then the illegal act will also not be considered. Speaking about guilt during the infliction of material damage, it can be expressed both in the form of intent, as well as through negligence.

By negligence we mean that the act was carried out on the basis of a person’s frivolity or due to a careless attitude to work.

In some situations, the person who suffered the damage has the right to prove that the situation was not his fault.

It should be noted that the procedure for bringing the parties to an employment contract to liability of a material nature is possible only if all of the above conditions are not provided for by the Labor Code of the Russian Federation or federal legislation.

The financial responsibility of enterprise employees plays an important role in the work process. Economic benefits depend on it.

That is why, from the first day of work of an employee, it is necessary to draw up an appropriate agreement or order, which concerns liability in the event of damages caused by his fault.

That is why the employer, in order to organize the production of a product and receive maximum profit, needs to clearly define the scope of employee responsibilities.

The appointment of responsible persons for a particular area of ​​work allows you to streamline the processes of labor and production, but the most significant is financial responsibility (LR). It, aspects of its design and implementation will be discussed in our article.

This term means the employee's obligation to compensate for damage caused if he is responsible for the use or storage of material or monetary assets.

They indicate the scope of responsibility of employees by concluding agreements on medical education. But first, the employer will have to issue an order to appoint a financially responsible person (MRO).

It will become a document approving the introduction of MO and regulating the responsibilities of the employee.

The form of the order on MO is dictated by the specifics of the production, the situation that specifies its name, and the actual type of responsibility. It can be individual, collective, limited and complete.

We will consider the features of drawing up an order for the appointment of a materially responsible person and other aspects related to the Ministry of Defense.

There is no established form for ordering MO. It is compiled arbitrarily, but with all the necessary details filled in, such as:

• Company name and address;
• Date of preparation and document number;
• Full name of the manager or person authorized to create the order;
• Preamble indicating the purpose of issuing the order and the legal basis;
• List of employee responsibilities;
• executive visa;
• signatures of employees on whose responsibility the order was issued.

An order to appoint a responsible person in the field of monitoring the safety of the MC may look like the one below. In reality, most often such orders are issued when applying for positions of cashiers, storekeepers, and salespeople.

The list of positions of employees with whom agreements on full MO for entrusted property should be concluded is given in Appendix No. 1 to Resolution of the Ministry of Labor No. 85 dated December 31, 2002.

Step-by-step instruction

It is permissible to replace a person bearing property liability in accordance with officially formalized standards on the basis of documentation drawn up by the employer, which reflects the procedure, starting from the moment the need for such a replacement arises. The need arises when another employee or group of them receives access to property entrusted to one employee (team).

For example:

1. there is a substitution during labor or educational leave;
2. replacement during maternity leave;
3. taking over a position to replace a resigned employee.

It is permissible to require official registration of a replacement even if another employee has short-term access to the property.

How is the change of financially responsible person regulated?

Employees who are financially responsible cannot take part in the inventory as members of the commission. However, they must be present during inventory and other similar checks, during which the integrity and safety of the property for which they are responsible is checked. This obligation is enshrined in one of the letters of the Ministry of Finance and the contract on full mat. responsibility.

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.

In the context of transferring property responsibility from one employee to another, it is necessary to focus on a number of standards that indicate the regulations for the required actions in given circumstances. These include the following sources:

1. Order of the Ministry of Finance dated July 29, 19998, No. 34n, containing standards and instructional resolutions for inventory management.
2. Resolution of the Ministry of Labor dated December 31, 2002, No. 85, with a List of positions for which the designated appointment is allowed.
3. RF PP dated November 14, 2002, No. 823 – execution of contracts.
4. Articles 242, 243, 244 of the Labor Code of the Russian Federation on the regulations for the appointment of financially responsible persons.

In addition to the above, reliance on local orders is required, which must be drawn up in the prescribed form, with legal wording and duly certified.

Among these local documents:

• inventory report;
• act of acceptance and transfer of valuables;
• order to change the person responsible for the property.

REFERENCE: One order to replace the employee responsible for material assets indicates information about the purpose of the inventory.

→ Accounting consultations → Inventory Updated: February 9, 2020

Dismissal and other circumstances may become the basis for conducting an inventory when changing the financially responsible person (hereinafter also referred to as MOL).

The procedure for its conduct and registration is regulated in detail by the legislation of the Russian Federation. The result of such an inventory may be surpluses or shortages.

How to properly conduct such an inventory and document its results will be discussed below. Inventory after the dismissal of a 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 document releases the responsible person from his current position, followed by the conclusion of an agreement with another employee.

It is planned to change the financially responsible person at the organization's warehouse.

What is the procedure for transferring goods in this situation? Is it necessary to carry out an inventory, or is it sufficient to issue an act of acceptance and transfer of goods?

Having considered the issue, we came to the following conclusion: When changing the financially responsible person, it is the inventory procedure that should be carried out with the execution of the relevant documents. Rationale for the conclusion: By virtue of paragraph.

The general procedure for conducting an inventory is established by the Methodological Instructions for the Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49 (hereinafter referred to as the Instructions).

Answer to the question: Financially responsible persons are required to participate in inventory, audits and other checks of the safety and condition of the property entrusted to them (, k). At the same time, if the financially responsible person is on vacation, he can be recalled from vacation only with his written consent, and provided that the employee is not subject to recall ().

If the employee has given up annual leave, then the employer needs to issue a recall order.

1.5. Methodological guidelines approved), including conducting an extraordinary inventory.

The material was prepared at the request of a legal entity. The act of acceptance of the transfer of material assets to another person is a document necessary to actually confirm the process of transferring inventory assets for safekeeping.

This act of transfer from one person to another can be used when concluding short-term transactions both between legal entities and between individuals.

Employers require the execution of an act of transfer of material assets from their subordinates, if this is provided for by their positions.

For example, the Ministry of Labor of the Russian Federation announced a list of positions required to conclude such agreements: Bank employees whose work is related to deposits. Controllers and cashiers. Sellers and workers responsible for the delivery of goods. Managers of retail outlets, restaurants, hotels, etc.

Managers of production and construction sites.

An order to conduct an inventory is drawn up according to a single template, which must always reflect the following information:

1. Duration – start and end date,
2. What exactly is subject to inventory - property, liabilities,
3. The deadline for receipt of inventory materials in the accounting department.
4. Composition of the inventory commission,
5. Reason: inspection, revaluation, change of financially responsible person, etc.,

Now it’s time for an example of an inventory order. 2.

According to Article 11 of Federal Law No. 402-FZ, mandatory inventory is established by federal or industry standards, as well as other legislative acts.

In some cases, an unscheduled inventory is necessary. The list can be found in paragraph 20 of Instruction No. 157n; one of such cases is inventory when changing materially responsible persons. It should be carried out on the date of acceptance and transfer of cases.

The process of changing financially responsible persons for accounting purposes does not end with the process.

The person responsible for maintaining accounting in the organization must verify the information obtained from the results of the inventory with the information contained in the accounting records.

If the inventory when changing the MOL revealed discrepancies, it is necessary to include information about them in the matching statements (forms No. INV-18, INV-19). The inventory results are summarized in the appropriate statement (form No. INV-26).

In the event of visits by representatives of State Financial Control bodies, the attention of the inspectors will be focused precisely on the listed points. To avoid claims, it is recommended to follow the methodological recommendations of the Ministry of Finance of the Russian Federation when displaying this information. For journal keeping, the INV-23 form is provided.

1. Before the inventory, all documents for the recorded property must be transferred to the accounting department, newly arrived assets must be capitalized, and those retired from use must be recorded as expenses.
2. Materially responsible persons must be present during the inspection.
3. The day the inspection is carried out must also be the day the act of acceptance and transfer of material assets is executed.

This document contains a list of all valuables under the responsibility of the rotating employee, their accounting quantity, purchase price and market value.

In addition, the act must display the details of the acceptance and delivery of the registered property and the date when the presence of the valuables was confirmed.

The procedure and frequency of carrying out mandatory inventory is regulated by legislative acts of the Russian Federation. But an inspection can also be carried out if the enterprise has grounds for it.

For example, an inventory when changing a materially responsible person is a mandatory procedure in the event of payment, death, sick leave, vacation and other circumstances of an employee leaving his position, whose responsibility is the property of the enterprise.

The purpose of the inspection is to transfer property to another person and determine the presence of surpluses and shortages. It should be pointed out that the inventory of the MOL during its change can be either complete or selective. The audit is regulated by an internal order of the head of the company.

Procedure and terms

1. Transfer of documentation on property objects by the responsible person for consideration by the inventory commission.
2. Checking the actual availability of goods and materials and its physical condition.
3. Correlation between audit data and accounting data, identifying inconsistencies between these indicators.
4. Reflection of the inspection results in the appropriate inventory forms.

It should be noted that the dismissal of a materially responsible person without conducting an inventory is prohibited by law. If the MOL refuses to transfer valuables, this fact is documented in the protocol.

If discrepancies between the actual availability of valuables and accounting data are identified, the commission draws up an act for calculating the amount of losses and, upon dismissal of the responsible employee, deducts this amount from his salary to compensate for losses.

Inventory order (form and sample)

In contrast to the annual check of the availability of inventory items, inventory when changing MOL has some features. This:

1. Before starting to remove inventory balances, the financially responsible employee writes a receipt to the accounting department stating that he has handed over all available documents and has suspended activities related to the arrival or departure of inventory items.
2. The transfer of goods and materials from one responsible person to another is accompanied by the preparation of not only an inventory list, but also the preparation of a transfer and acceptance report of goods and materials, which indicates the number of transferred objects, their price and the total cost for each type of property in the aggregate.
3. The removal of actual balances must be carried out with the participation of materially responsible workers, in particular, who transfers and who takes for safekeeping. But to the question whether a materially responsible person can carry out an inventory on their own, the answer is absolutely no. The composition of the inventory commission is responsible for the accuracy and correctness of the transfer procedure. But in some cases, when the employee’s financial responsibility is not the subject of verification, then this employee has the right to take part in the inventory.
4. The transfer of inventory items is carried out on the last working day of the responsible employee.

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.

Read more: Where to go in case of non-payment of wages

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.