How to properly draw up and maintain a book of accounting for the movement of work books?

Recording in case of refusal to pick up TC

What should be written in the book if it is impossible to give the trade mark directly to its owner?

If an employee cannot (or refuses) to receive his TC on the day of dismissal, he is sent a registered letter with an offer to pick it up or agree to receive it by post. The output data of the letter is recorded in column 12, and the date when the TC was sent by mail - in column 13.

Sometimes the person leaving the job asks to give the work book to another person (relative, friend, colleague). In this case, a power of attorney certified by a notary is required.

Transfer of TC to third parties without a power of attorney is possible only in the event of the death of its owner upon presentation of a death certificate, passport and documents confirming kinship. In all these cases, columns 12 and 13 indicate when, to whom and on what basis the TC was issued.

In addition to the logbook for recording the issuance of work books, any organization must have other registration documents, for example, a logbook for recording working hours, strict reporting forms, fire extinguishers and inspections carried out by state control authorities. It should also be remembered that it is mandatory to prepare logs of military registration checks at the enterprise, registration of employment contracts, incoming and outgoing documents, introductory and fire safety briefings, as well as orders for core activities. We talked about all these important documents for the organization in separate articles.

Book of registration of movement of work books (sample filling)

Personnel officers or another division of the company that is engaged in hiring and firing employees of the enterprise are responsible for maintaining a log of work books and inserts in them.

The journal for recording the movement of work books (a sample of the form is presented below) contains information about all work books that are accepted from employees. If an employee does not have a free place in his work record and is given an insert, this must also be recorded in the work record book.

What information is contained in the book?

• Item number;
• The day on which the employee was hired, a work book or insert was issued: separately in each cell, indicate the date, month, year;
• Next, the work book record book contains the “details” of the employee to whom the book belongs: full name, details of the work book or insert (if the insert is issued in the process of working for the employer). Data about the insert must be reflected in a separate line, and not entered on the same line with the details of the work book.
• Further, the labor record book contains information about the position, profession in which the employee works/has;
• Name of the department where the employee works (indicating the department, structural unit);
• Next, the work record book contains data from the document on the basis of which the employee was hired (such a document could be an order, an order from the head of the enterprise);
• The HR department employee who accepted or issued the work book signs in a separate column;
• Next, the work record book contains the amount that was received from the employee for issuing the work record;
• The date when the work book was issued to the employee in case of dismissal;
• Afterwards, the journal for registering the movement of work books contains a record that when leaving the enterprise, the employee took his work book: the employee must leave his signature confirming the fact that he received the work book in the last column of the work record book.

The procedure for correcting errors in the work record book

Unpleasant moments happen when errors are made in some documents. To avoid such situations, you should know how to correct errors that also occur in the work record book.

Common errors in the accounting book and their correction.

1. Incorrect spelling of personal information. For example, the surname Drushchenko was written as Trushchenko. Instead of the date indicated on the passport as October 7, 1987, the entry is November 7, 1987. If mistakes were made on the first page, the form is considered damaged and a new one is filled out.
2. When information about an employee is written by ear, and not from a document. The personnel employee is required to fill out the main page of the employee’s book, who is just getting hired from the passport.
3. Cases when there is an illegible signature on the main page. It is not a personal signature, but a surname in legible handwriting.
4. There is no stamp on the first sheet. Having discovered such an absurdity, a person should contact the enterprise where he received this document.
5. No changes were made to the insert. If the work book has an insert, then the changes are transferred to the first page of the insert.
6. Notes were made with colored pens. Any colors other than black, blue and purple are not acceptable when filling out the book.
7. The organization is misspelled. Then it is written that a mistake was made and the correct name is written.
8. The hiring dates are incorrect. Six Arabic numerals 03/21/09. or Roman. Dates are recorded in Arabic numerals only. For example, you were hired on December 13, 2012, but you need to sign up on December 13, 2012.
9. The word was written abbreviated. Abbreviations are unacceptable in work books.
10. Entered not at the time of recording of admission or transfer to another job. An appointment or transfer is recorded within a week. The dismissal is recorded on the same day.
11. The book is kept by the employer, who is an individual. face. If the work is related to the provision of services, such as a cook, nanny, driver, then the work book is kept only by the employee.
12. Phys. a person fills out the title page of a new book for the first time. This document has the right to fill out only a personnel specialist who has the right to issue work books.
13. Work books with blank forms are stored in the safes of personnel workers. The accounting department has the right to preserve these documents. Issued after submitting an application by the person who is responsible for the work books.

Any enterprise or company is required to maintain a book in which work records are registered.

There is always a designated person who is responsible for this document.

If the employer issues a work book to the applicant, then the employee is charged the amount of money that was spent on purchasing a blank form. This fact is documented and recorded in the accounting book.

You should take notes carefully to avoid mistakes and typos.

If errors are made, the work book is canceled or options for correcting errors are possible.

Work books are kept in the company if it is represented by a legal entity. In all other cases, the document is with the employee.

If the records are damaged or the work book is lost, you should contact the enterprise where the work book was registered and the records will be renewed from the accounting book and the length of service will not be interrupted.

How to fill out a book for recording the movement of work books

There are basic rules that must be followed when filling out all traffic books. The first column contains the numbers under which the work book is registered. The second, third and fourth columns contain the day, month and year of the first day at work. The dates of hiring and filling out the work book may not coincide. This is due to the Labor Code of the Russian Federation: for the first time, a work book is drawn up in the presence of an employee no later than seven days from the first working day, and also in accordance with the rules for maintaining work books for an employee who has worked for more than five days.

In cases where the dates do not match, it would be more appropriate to enter the date of hire rather than the date of entry. All dates must be in Arabic numerals, abbreviations are prohibited.

In the fifth column, enter the full last name, first name and patronymic of the owner of the work book. Abbreviations or writing initials are also prohibited.

In the work book movement book, data about the work book is entered: the series and number are entered in the sixth column. In this case, it is necessary to take into account the features of the forms. Older samples may not have a series or number. In this case, it is better to put a dash so that in a few years, if necessary, everyone can correctly perceive this entry, and not consider the empty line to be simply a negligent attitude towards the preparation of the traffic accounting book.

When registering a work book that has been issued for the first time, it is necessary to check that the form must be registered in the receipt and expenditure book for accounting forms indicating the series and number. Those forms that are not recorded in the accounting department are prohibited from being used.

In the seventh column, you must enter the full name of the employee’s position in the same way as it appears in the staffing table and employment contract. Sometimes (Article 57 of the Labor Code of the Russian Federation) a specific labor duty may be indicated.

In the eighth column, you must enter the full name of the structural unit where the employee was hired. If the organization is very large, then, in addition to the name of the department, you need to indicate where exactly the employee was hired.

The name, date and number of the document confirming employment are entered in the ninth column. This may be an order, instruction or other document.

Filling out the ninth column is relevant only for keeping records of work books. If inserts are being registered, then it is enough to put a dash, since there cannot be a reference to an order or instruction.

The tenth column is intended for the visa of an authorized employee who keeps a book of records of the movement of work books. A personal signature confirms that the employee has submitted the work record book to the HR service. If the work book is issued for the first time, then the signature will serve as proof that the document was written out according to all the rules in the presence of the employee.

The eleventh column is designed to allow you to record the amount paid by the employee for the forms. The law states that an organization has the right to demand reimbursement of expenses it incurred when purchasing work book forms or inserts. This column is used only when registering work books issued for the first time. In other cases, it is more appropriate to put a dash so that it is clearly visible that no money was collected from this employee.

If an organization has decided to create work books at its own expense and not demand compensation from employees, then it is necessary to make a note about this in the traffic record book so that unfounded claims do not arise in the future.

Columns numbered twelve and thirteen must be filled in when dismissing an employee. In the twelfth, it is necessary to indicate the date of dismissal and issue of the work book to the employee, and in the thirteenth, the dismissed employee puts a personal signature, which indicates receipt of the work book. In cases where the employee does not have the opportunity to pick up the document on the day of dismissal, the personnel service is obliged to send him a notice of the need to appear or indicate his consent so that the work book will be sent by mail.

Then these graphs will look like this:

1. Date and number when the notice was sent to the employee.
2. If the employee agrees to send the document by mail, then it is necessary to indicate the date when the work book was sent. To be on the safe side, you can indicate the payment receipt number.

In the case when, while working in an organization, an employee was given an insert, he must sign not only for the received work book, but also for the insert. This is necessary because the insert is registered on a separate line.

Book of movement of labor books

Home / Work book

Current legislation obliges the employer to keep strict records of work records. For this purpose, Rules for maintenance and storage were developed, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225 (hereinafter referred to as the Rules).

According to the Rules, each employer must, in the prescribed manner, keep a book of records of the movement of work books and inserts in them. In everyday life, this document is also often called a registration journal or a register of work books.

The accounting book records all movements of work books within the company:

1. Receiving a work report from a new employee hired.
2. Registration of a new book, if the document is created by the employer’s personnel service in the case where this is the first place of work for the hired employee.
3. Issuance of a duplicate if the work book has been lost or has become unusable.
4. Filling out the insert if the book runs out of pages.
5. Issuance of a book against signature to a dismissed employee or to the employee’s relatives in the event of his death.

General requirements for the work record book

The book is filled out and stored in the administrative service of the organization, whose functions include the hiring and dismissal of personnel: personnel department, accounting, secretariat, etc.

This register is maintained by an official appointed by order of the manager (IP), who is responsible for receiving, recording, storing and issuing work books.

Basic requirements for the appearance of the document:

1) Hardcover. The book has an extremely long shelf life - 75 years. A soft cover will not allow you to keep the document in a usable form for such a period.

2) Continuous numbering. Based on established practice, the magazine can be numbered either page by page or simply by sheet. Since both methods ensure the impossibility of removing individual elements from the document.

3) Firmware. The journal must be stitched and sealed with a wax seal or sealed. This requirement is clearly stated in clause 41 of the Rules, therefore the standard fastening of the free ends of the threads using a pasted sheet of paper containing a certification note will in this case cause complaints from the inspection authorities.

4) Certification record. Done on the back cover of the book and must contain:

• document's name;
• number of sheets (pages), written in numbers and in words;
• log start date;
• signature of the responsible person with a description of the position and full name.

Please note: the head of the organization (IP) must sign the back of the book. The person responsible for maintaining the register does not have the authority to affix a certification signature.

Unlike most accounting journals, the book is not created for one reporting period, but is used from year to year until the pages run out. Upon completion of the current book, a new one is issued.

Instructions for filling out the accounting book

The unified accounting book form was approved by Resolution of the Ministry of Labor dated March 10, 2003 No. 69 (Appendix No. 3) and is a table of 13 columns, which are filled out as follows:

Note: sometimes a new personnel employee, appointed responsible for maintaining work books, discovers that the company’s accounting book was not kept.

In this case, it is necessary to notify the head of the organization (IP) about the identified violation in writing (for example: draw up a report), create a journal and enter in it in chronological order information about all work books stored in the organization.

In this case, there is no need to sign in column 10, since the new responsible employee did not personally accept these labor documents from the employees.

A sample of filling out a book for recording the movement of labor books

How to make corrections to a book

Corrections to the accounting book are entered in the same way as accounting registers are adjusted:

1. On the blank line immediately below the erroneous entry or after the last entry, o is entered;
2. The line below makes a new entry containing reliable information;
3. Under the correct entry, the full name, position and signature of the person who made the changes, as well as the date of the transaction, are indicated.

Responsibility for non-compliance with accounting rules

For non-compliance with the Labor Code of the Russian Federation and other normative acts of labor law, administrative liability is imposed under Art. 5.27 Code of Administrative Offenses of the Russian Federation:

• warning or imposition of a fine on the responsible official (individual entrepreneur) in the amount of 1,000 to 5,000 rubles;
• warning or imposition of a fine on the organization in the amount of 30,000 to 50,000 rubles.

Read in more detail: Book of movement of labor books

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Book of accounting of the movement of labor documents, all about the mandatory journal

It is known that the magazine must be kept in the organization for 75 years. If the enterprise is liquidated, it goes into the archive and, if necessary, must be provided to the person who is interested in the document. Naturally, the work record book is not simply issued to anyone, only with a special document. Let's look at how the information is reflected below.

First, we suggest taking a look at a sample document - it’s one page, formatted according to all the rules. You see a kind of table, each column has its own name. Next is entering information. So let's get started.

First column

Information about documents is entered in this column. Each of them is given a registration number. Also enter information about the inserts in this column.

The second column, as well as the third and fourth

Here they enter information about employees, when they arrived, register a book and insert - if necessary. The date of entry in the work book and in the journal may differ for a simple reason. Article 66 regulates that the registration of work books for an employee is carried out if he has worked in the organization for 5 or more days. They do not immediately enter into the book on the day of admission, but the book for recording the movement of work books contains this information. The personnel employee is required to enter in the book the date the employee was hired, and not the date the employment document was filled out.

Sixth Count

This section stores information about work books, numbers and series of documents, as well as numbers and series of inserts. The series in the new books consists of alphabetic symbols and digital symbols - a number. But, for example, books published in 1938 do not have such data; if a personnel employee comes across just such a book, then you can put a dash in place of the data. The books, released in 1974, have letters, Roman numerals and a seven-digit number.

Seventh column

This includes information about the employee and his specialty. Employment contract number. Sometimes instead of a position they write a function, for example, janitor or cleaner, there is no profession, but there is a labor function.

Ninth column

What document serves as the basis for hiring a person? Basically, this is an order, but there may be minutes of the meeting if a director is elected to the position.

Tenth column

This column is reserved for the signature of the employee who entered the data into the document.

Eleventh column

This section indicates information about the amount paid by the employee for maintaining a work record book or purchasing an insert. Maintaining a work book, that is, obtaining a new copy. If neither the insert nor the book was opened, then put a dash in this column.

Thirteenth Earl

This section is intended for the employee's signature. There are cases when, upon dismissal, an employee does not pick up his work book from work in the same way that he was fired, for not very pleasant reasons. A notice is sent to him by mail. An entry is made in the book - notification number, date of dispatch.

What kind of book should there be for recording the movement of labor documents?

Must be hardcover, pages numbered. Flashing pages is currently not a mandatory procedure. Today you can buy a magazine that is completely ready to fill out. Numbered pages and so on. All the employees have to do is lace it and hang a wax seal. The book is certified by the manager, as well as by the person authorized to keep the journal. The back of the book is stamped and painted, and the exact number of pages is also indicated.

Work record book: document characteristics

When hiring a person for a vacant position and drawing up a contract, the employer fills out the person’s existing work book or opens a new one. After making the appropriate entry, he sends this form for storage. But since the staff in many institutions amounts to tens, and sometimes hundreds or thousands of employees, ensuring the safety and tracking the movement of a document becomes difficult. For clear organization of office work, it is prescribed to use a special register.

Role in organizing the labor process

The register indicated above is a book for recording the movement of work books and inserts in them - a special type of printed publication in A4 format, which allows you to record the receipt of each unit of document, providing detailed and transparent accounting. It must record all forms accepted from employees when applying for a job or opened for the first time. Their issuance in the event of termination of the contract and dismissal of personnel is also recorded here.

Attention! The book has a standard form, which is approved by Regulation No. 3 of the Resolution of the Ministry of Labor of the Russian Federation No. 69 dated 10.10.2003. Its pages display all the information about the internal movements of these documents.

The book must be filled out and stored in the administrative service of the organization (company) involved in the hiring and dismissal of personnel, this includes the following departments: accounting, personnel department, secretariat. The official is required to maintain the document and enter data in a timely manner. It is also responsible for receiving, recording, issuing and storing work books.

In recent years, quite often, employee records in various organizations and companies are kept electronically. The book of the labor movement is no exception. Its pages are developed in Word or Excel format, which is convenient for entering information. Officials have no objections, especially since the Federal Law on Electronic Signatures was adopted in 2002.

Contents of the magazine

According to the regulations, the accounting book should be filled out only in two cases - during hiring or dismissal. Therefore, it is often called the “labor record book”. The document contains thirteen fields that must be filled out. The information required is:

• serial number of the entry made;
• date of employment of the employee;
• personal data and education information;
• the position for which the employee was hired;
• the name of the department or service where the new person is assigned;
• details of the basis for hiring (order, order);
• signature and details of the person responsible for entering the information.

To keep records, you should use a hardcover book, so it will last longer. One volume may be valid for several years, and not just one reporting period. The deadline depends on how quickly all the pages of the register are filled.

Requirements for the ledger

The design of the magazine has several requirements that are met regardless of the size of the company:

• Due to the fact that the magazine is stored for a long time, its binding must be hard, the pages are stitched with thread.
• All sheets are numbered. The stitched pages are secured to the last sheet. The ends of the cord are sealed with a piece of paper.
• The presence of a seal or wax seal. The ends of the cord, the cover, and the edge of the sheet of paper are fixed with a seal. The ends of the cord that protrude are sealed.
• It is mandatory to have the signature of the person responsible for the magazine, with the specified number of numbered and laced pages.

Registration of temporary issue

Previously, temporary issuance of technical documentation was prohibited.

However, sometimes its original is required to issue a notarized copy, which is necessary when obtaining professional certificates by accountants, lawyers, auditors, or to the Pension Fund for registration of a pension.

From January 1, 2020, an employee can submit, and the employer must satisfy, a written request for the temporary issuance of a Labor Code.

In this case, three options for recording entries in the issue journal are recommended:

• in column 12, note the temporary issue, and after the return of the shopping center, make a new entry;

an order to introduce a non-unified form of the accounting book and supplement the standard form of the book;

draw up a separate accounting book, which would indicate the purpose and dates of the temporary issuance and return of the TC.

Requirements for filling and registration

The TC traffic accounting book must contain 13 columns and correspond to the model approved by the Ministry of Labor and Social Protection of the Russian Federation.

Unlike maintaining other document logs, filling out this book should be end-to-end, that is, not ending with the calendar year, but continuing for many years until the last page is filled out.

The general rules for designing a book are as follows:

• since the book will be used for several years and stored for a long time, it is recommended to provide it with a hard cover;

the pages should be numbered and stitched with strong thread, the ends of which should be brought out after the final page and attached from the inside to the cover with a paper sticker;

the paper sticker must be sealed with wax or a seal that covers the cover and ends of the thread.

Many personnel officers dispute the need for a wax seal, but as long as this point in the Labor Code Rules remains unchanged, it is better to adhere to these requirements and purchase wax and a seal at office supply stores or post offices;

on a paper sticker, in numbers and in words, it is indicated how many pages are numbered and stitched, and the manager’s signature is affixed.

Basic design requirements

You cannot fill out the notebook and then throw it away. After all, the labor record book must be kept for an impressive period of time - 75 years.

3 reasons to make a journal entry:

1. A new employee is hired and gives his employment document.
2. The insert opens because the main form has run out of space and there is no place to make notes.
3. The contract with the employee is terminated and the document is issued.

If a new employee brings a main document and an appendix to it, then only the main form needs to be registered. Information about the application does not include work history records.

If you want to properly keep a log of work records, follow five basic rules:

1. Install a thick cover, then the book showing the movements of work records will be stored for a long time.
2. Number each page that the notebook includes, showing the movements of the work books, before you begin to maintain the document.
3. Lace the notebook and put a seal.
4. Make a final note. Write down in words and numbers how many sheets the document has.
5. Certify the journal with the signature of the manager. A book showing the movements of work records cannot be certified by the signature of a personnel officer.

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Sample work record book

Book of movement of labor records sample

• in column 7 an entry is made about the position, according to the existing staffing table, for which the employee was hired;
• in the next, 8th column, the name of the department of the organization, or its division, into which the employee was hired is indicated;
• Column 9 contains information about the basis for hiring the employee for the specified position: number and date of the order for admission to the staff;
• in the tenth column, the responsible employee who accepted the registration document signs;
• the next, eleventh, column indicates the amount received from the employee for the form issued to him by the enterprise, if the registration is carried out for the first time. If the organization bears the entire cost of purchasing the forms, a dash is placed in this column.

Illegality is confirmed by the impossibility of original signatures of the manager, responsible person and employees of the organization. Question #3

Is it possible to skip lines in the Journal? Omissions are not a violation; it is only important to observe the chronology of entering work books and the order of continuous numbering. Question #4

Is it necessary to have a title page for the Journal? Yes, it is necessary, since it records such important information as the name of the document “Accounting Journal...”, the name of the organization (IP), the start and end date of maintaining the Journal.

Question No. 5. How should the records be formatted and are abbreviations possible? The text is written in dark ink; abbreviations in the spelling of names, positions and places of work of the specialist are not allowed. Question No. 6.

Labor record book

For all companies where accounting books are kept, a special form is provided for completion. It records when the work book was created or received. The employer's responsibilities include registering work records. All books of both already hired workers and those who are just starting to find employment are taken into account. The journal records the work books that were received, as well as their subsequent movement.

Company expenses that involve the purchase of blank forms or work book inserts are documented in a specially attached book. The storage period for such a journal is 75 years.

How to keep a work record book correctly

There is no direct indication of the legislation on the ban, but it is not possible to maintain an electronic book. The document must contain the original signatures of the persons - the head of the enterprise, the responsible employee and the employee who received the document. Is it possible to skip lines? Entries made in documents are made in chronological order in compliance with continuous numbering. Keeping a record by a personnel employee with missing lines is not considered a violation, provided that the numbering order is maintained.

Design of the title page The title page of the book must be available without fail. The sheet allows you to identify the company and the date the document was opened.

The title indicates the name of the organization or individual entrepreneur, the day, month and year the journal began. When closing accounting, the end date of maintaining the document is recorded on the title.

Rules for filling out the work book movement books

When filling out the book, you should adhere to certain rules. All pages of the work record book must be numbered in order, laced, certified by the signature of the head of the organization, and also secured with a wax seal (if available) or sealed.

How to flash a workbook movement record book? Flashing a book is one of the stages of protecting it from sabotage and removal of pages by unscrupulous workers. This procedure is carried out by the responsible employee of the personnel department (or another department responsible for maintaining a log of the issuance of work books). You need to make two or three punctures on the book using a hole punch or an awl. The punctures are made carefully, on the left side of the book, in the margins. The holes should be located one above the other, in a line. Then you need to thread a thread through the holes, fastening the sheets together, bring the ends of the thread not to the title page of the work record book, but on the reverse side, to the inside of the back cover and put a wax seal or seal on them.

A seal made of sealing wax is a difficult option, as it has obvious disadvantages: it is difficult to manufacture, voluminous, but at the same time fragile and brittle. The type of seal that needs to be used to “seal” the journal for issuing work books (sample) is not established by law, so this can be done using the type of seal that is convenient for you. The main task of the seal (as well as sealing wax seals) is to protect against access by unauthorized persons to the labor record book (a sample of the filling is presented below), in particular, in order to remove, steal or replace its pages. The simplest option is a paper seal: the ends of the thread must be secured and carefully glued with a small sheet of paper, stamped (this is optional: you can stamp it if the entrepreneur has one).

Since the work record book has been used in the company for a long time, other sealing options can be provided: plastic, metal, film. The choice of sealing is at the discretion of the employer.

How to sign a book for recording the movement of work books? The final signature on the book is given by the head of the enterprise, and not by the HR department employee. The certification signature must contain information about the number of sheets in the book, written in numerical value and in words, the position of the signatory, full name and signature. Signature in the labor book registration journal (sample): “The book has 130 (one hundred and thirty) sheets numbered and laced. Director Nazarov D.V. (signature)".

How to properly keep a log of the movement of work books

The contents of the eleventh column reflect the amount in rubles that the employee paid for the form for the work book or its insert. This column should be filled out only when registering the work book of an employee who has gotten a job for the first time or when issuing an insert for the work book produced in this organization. In other cases, a dash is placed in this column.

This means that no money was collected from the employee. When an employee leaves a given company, the remaining unfilled twelfth and thirteenth columns are filled in. In the twelfth column, the employee himself puts the date when he was issued the work book (or the date of the last working day), in the thirteenth column he signs that he received the work book. When an employee is absent on the day of his dismissal, then the employer sends him a notice that he needs to pick up his work book.

What is a labor movement accounting book?

The book of accounting for the movement of work books is a special journal that should be kept at every enterprise or every entrepreneur.

The form of this document was approved back in 2003 by Resolution of the Ministry of Labor No. 69 of October 10. Since then, the document forms have not changed.

The book reflects the arrival of the book when an employee is hired and its issuance in the event of dismissal of the employee, as well as other cases of movement of work books and their inserts.

Due to the fact that the form of the book is strictly specified, it must either be purchased in a specialized store, or obtained a form via the Internet, printed and filled out in accordance with legal requirements.

As mentioned above, the accounting book reflects all movements of work books and their inserts. In the table we will look in more detail at how and when entries are made in the book.

Expert opinion

If an enterprise has been keeping a book for recording the movement of work books and their inserts for a long time with errors, then it is possible to replace it, in a manner that should be enshrined in the internal act of the organization.

Expert of the Legal Consulting Service GARANT, I. Naumchik