How to draw up a log of issued powers of attorney - form M-3

Instructions: draw up a log of powers of attorney

For example, working with inventory items or certain documents from regulatory authorities always requires issuing an appropriate document to the employee.

To organize documentation and systematize accounting data, all issued trust registers must be entered into a special power of attorney register (you can download a sample in Excel 2020 at the end of the article).

For information on how to properly prepare trust documentation, read the special material: “Drawing up a power of attorney to receive material assets.”

Is it necessary to start

According to 402-FZ “On Accounting” dated December 6, 2011, since 2013, maintaining a journal is not the responsibility of organizations. Each institution decides to maintain a book at its own discretion. The same situation is observed with the formal type of accounting register - it can be maintained either in the form of an independently developed one or according to a unified form M-3, approved by Resolution of the USSR State Statistics Committee No. 241 of December 28, 1998. A sample journal for issuing powers of attorney can be downloaded below.

The head of the institution, by order, appoints an employee responsible for the sample log of powers of attorney. As a rule, this is an accounting employee. The book must be kept correctly, each page is numbered, stitched and certified by the signature and seal of the manager.

The register is stored for at least 5 years.

Legislative information that can help in compiling

The rules for the execution and issuance of a power of attorney of this form are enshrined in clause 45 of the order of the Ministry of Finance of the Russian Federation “On approval...” dated December 28, 2001 No. 119n. Such documents are not drawn up in any form; a special form is filled out, which must contain all the necessary information.

The terms of the power of attorney and the date of execution must be indicated; without this information, the document will not be considered valid.

The passport details of the authorized person must completely coincide with those specified in the document , because The paper will be presented to the supplier along with the passport.

Which form to use

There is no mandatory form for use, so the enterprise decides which form to use - a special one from accounting programs (forms M-2 and M-2a, State Statistics Committee Resolution No. 71a of October 30, 1997) or one developed independently by the institution. The recorder itself in form M-3 is a document consisting of a title page and a tabular part. Information about the institution is entered on the title page, and data on issued trust forms is entered in the table.

How to fill it out correctly

To correctly fill out a sample power of attorney log, it is recommended to follow the following instructions:

1. Registration information is entered on the title page - full (short) name of the institution, codes, name of the register and reporting period.
2. The tabular section, consisting of 8 columns, indicates the details of the trust document and the basis for its issuance:

• serial number;
• date of issue;
• the date until which the document is valid;
• position and full name the employee who received the register;
• name of the counterparty;
• basis - contract or account number;
• employee signature;
• the result of the M-2 form is the receipt (non-receipt) of inventory items, indicating the details of the documentary basis (in the case of receipt, for example, the delivery note is indicated).

If the trust form was not used by the employee who received it, it must be canceled by making an appropriate entry in the accounting book.

What do you need to know about such a power of attorney?

A power of attorney in form M-2 can theoretically be issued by any person with the appropriate authority, up to the owner of the company, but most often it is drawn up and signed by specialists from the accounting department : it is their responsibilities that include control of the financial part of any transaction carried out, including the posting of goods transferred by the counterparty -material assets.

In order for the document to come into force, it must be approved (signed) by the head of the organization: without his signature, the M-2 power of attorney has no legal force and cannot be used for the transfer and reception of inventory items.

Advice : although this document can be drawn up without the participation of the company’s legal department, in order to ensure the financial security of both parties and prevent further risks, it does not hurt to submit the paper for review to a lawyer before signing and handing over the M-2 power of attorney to the selected employee. The process will not take much time, but it will allow you to act without regard to possible adverse consequences.

In addition, each power of attorney in form M-2, like most other internal documents, is registered by the secretary of a legal entity, clerk or any other authorized employee : the number and name of the outgoing document are entered in a journal that can be maintained either manually or electronically .

See also: How to find the TIN of an individual using passport data?

The period for which the M-2 power of attorney is issued is usually only two weeks from the date of signing; when the authorized person receives the document in hand does not matter. However, the two-week period is not fixed: if necessary, the manager can determine how long the document will be valid. In this case, a corresponding note is made on the M-2 power of attorney form - by hand or at the pre-press stage.

Important : introducing clarifications on the deadline does not contradict the current legislation of the Russian Federation, however, if desired, the head of an enterprise or division can additionally consult with an employee of the legal department - or send a ready-made document for consideration.

Issuing an M-2 power of attorney for a period different from the standard is justified when the receiving organization expects supply interruptions or is notified in advance by the counterparty of possible inconsistencies. Although there are almost no such cases in business practice, a power of attorney can be issued for a shorter period - for example, ten days or a week. Then, as in the case of extending the validity period, it is necessary to make a corresponding note by hand or in printed form.

The specified document, like a power of attorney to the tax office from a legal entity, must be certified not only by the signature of the manager, but also by the seal of the enterprise. Although in relations between permanent counterparties this requirement may not be given importance, formalities should not be neglected: no one is immune from litigation, and a correctly executed document can become a decisive argument in favor of the legal entity receiving trade and material assets.

Important : if an organization often receives goods and materials from regular suppliers, an “extended” power of attorney can be issued for each of them in the M-2a form, which, unlike M-2, is a “reusable” document.

The use of the M-2 power of attorney currently has no direct alternative: persons specified in advance in the company’s statutory documents have the right to accept the specified current assets without drawing up a document; in other cases, accounting department specialists will inevitably have to issue a one-time or multiple-use power of attorney.

Positive aspects of using the M-2 power of attorney:

1. Limited powers of the responsible employee . A legal entity can be sure that after the specified period, the employee will no longer be able to use the document for his own purposes. In addition, the list (the third part of the power of attorney in Form M-2) lists all objects in circulation, so the employee will not be able to accept anything unnecessary without collusion with the other party. This will protect the organization from having to conduct further investigations if the recipient is inadvertently or intentionally inaccurate.
2. Official consolidation of powers . The power of attorney clearly states who has the authority to accept inventory items. No one other than the person named in the document will be able to use the document in their own interests. Consequently, the responsibility for accepting current assets falls entirely on one person, which allows, in case of discrepancies, to conduct a clearly targeted internal investigation.

Disadvantages of the M-2 power of attorney:

1. Limited validity period . If the counterparty, regardless of the reason, fails to deliver, the receiving party will have to draw up a new document: extending the validity of the old one retroactively is not allowed.

Advice : if such incidents have already occurred due to the fault of the supplier, it makes sense for a legal entity to immediately issue a “prolonged” power of attorney, extending its validity by at least a week compared to the standard one. This will reduce the load on the accounting department and the secretariat, as well as avoid the need to enter unnecessary items into the journal of outgoing documents.

1. Complicated registration procedure . The power of attorney in form M-2 must bear the signatures of the chief accountant, the head of the department or organization and the authorized person himself, as well as the seal of the enterprise. In addition, it is recommended to consult with specialists from the legal department before signing the paper.

Important : like any power of attorney, M-2 must be printed on a standard A4 sheet. Although drawing up a document by hand does not contradict the norms of Russian legislation, it almost never occurs in practice.

Journal of issued powers of attorney

N 78

Place for the ConsultantPlus organization stamp: note. Mandatory details and the procedure for filling out waybills are established by Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 N 152. Letter of the Ministry of Finance of the Russian Federation dated August 25, 2009 N 03-03-06/2/161 stated that a waybill independently developed by an organization can be one of the documents confirming expenses for the purchase of fuels and lubricants, if optional details are included, approved. By order of the Ministry of Transport of Russia dated September 18, 2008 N 152. TRAVEL SHEET FOR A PASSENGER CAR _______ N _________ series “__” _________ 19__ ┌────────┐ │ Codes │ ├───── ───┤ OKUD form │0345001 │ ├────────┤Organization _____________________________________ OKPO│ │ name, address, telephone number └────────┘ ┌───── ───┐Car make _______________________________________ │ │ ├────────┤State license plate ___________ Garage number │ │ ├────────┤Driver ______________________________ Personnel number │ │ last name, first name, patronymic └──── ────┘Identification N ___________________ Class _______________ standard, limited License card ————————- cross out unnecessary Registration N _______________ Series _________ N ________ Assignment to the driver │ The car is technically sound │ ┌───┐At disposal ___________________│ Speedometer reading, km │ │ name │ Departure I authorize └───┘ ┌─────────┐│ Mechanic _______ ____________________________________ └─────────┘│ signature decoding organization │ signatures │ Vehicle in technical Submission address _____________________ │ received in good condition________________________________│ Driver _______ _______________________________________________│ signature decoding │ signatures ┌────────────┐│Departure time from │ ││ ┌──────────┬─ ──────┐garage, h, min. └────────────┘│ Fuel │ brand │ code │ │ ├──────────┼────── ─┤Dispatcher- │ └──── ──────┴───────┘contractor _______ _________________│ Fuel movement signature decoding │ ┌───────────┐ signatures │ │quantity ,│ ┌────── ──────┐│ │ l │Return time at │ │├──────────────────┼───── ──────┤garage, h, min. └────────────┘│ Issued by: │ │ │ on gas station ├───────────┤Dispatcher- │ sheet N _________│ │contractor _______ _________________├─── ───────────────┼───────────┤ signature transcript │ Remaining: │ │ signatures │ upon departure ├── ──────── ─┤_________________________________│ when returning ├───────────┤Delays, waiting, downtime in│ Consumption: according to the norm ├───────────┤roads, visits to the garage and other │ actual ├───────────┤marks __________________________│ Savings ├───────────┤_________________________________│ Overexpenditure └──── ───────┘__________________________________│ ___________________________________│ I accepted the car. Speedometer reading when returning │ to the garage, km ┌───────┐Car │ └───────┘passed │driver _______ _________________│ Mechanic _______ ______________ signature decoding │ signature decoding M. P. signatures │ signatures

journal of issued powers of attorney

To receive products and material assets from the supplier’s warehouse, an authorized person is issued a power of attorney to receive materials.

The person to whom the power of attorney was issued is obliged, no later than the next day after receiving the valuables, to submit to the organization’s accounting department documents confirming the receipt of the valuables and their delivery to the warehouse. Unused powers of attorney must be returned the next day after the expiration of their validity period, which is noted in the spine of the book of powers of attorney or the logbook of issued powers of attorney.

The validity period of the power of attorney depends on the possibility of receiving and exporting valuables, but should not exceed 15 days.

Powers of attorney: rules for execution and handling

• Yusipova E.G. | deputy head of the legal department, head of the contract department of a pharmaceutical company, member of the Guild of Documentation Managers

End of article, beginning in No. 4, 5 and 6` 2010

We demonstrate two ways to regulate the work with powers of attorney in an organization: by fixing the general procedure in the order and by approving special detailed instructions.

Finally, we explain the procedure for maintaining the registration of powers of attorney and the retention periods that you need to comply with.

Read also:  Do ​​you want to get paid for the results of the work performed? Don’t forget to fill out documents that can protect you from non-payment

A power of attorney is, first of all, a document, so it cannot be considered separately from the general document flow of the company. And if so, then, like for any other document, the procedure for its execution and preparation, approval, signing, registration, issuance, storage, the procedure for revoking, and monitoring the execution of powers of attorney must be determined. If we sorted out the review procedure in the last issue of the magazine, then we suggest we sort out the rest of the listed tasks now.

Ways to regulate work with powers of attorney

• approval of the general procedure for issuing and registering powers of attorney by order of the organization
  (Example 20)
• approval of the Instructions on the procedure for preparing, issuing, recording, revoking and monitoring the execution of powers of attorney
  (Example 21).

Example 20

Collapse Show

In the case where an Enterprise issues a large number of powers of attorney, the procedure for working with powers of attorney requires clearer regulation, therefore such a procedure can be enshrined in a local regulatory act, for example, in the Instructions for the preparation, recording, issuance, revocation and control of the use of powers of attorney.

1. General provisions.
2. Normative references.
3. General rules for working with powers of attorney at an enterprise:

1. The procedure for filing a request for the preparation of a power of attorney.
2. Preparation of powers of attorney (responsible persons, execution on company letterhead, development of standard forms of powers of attorney, requirements for the text of the power of attorney).
3. Signing, affixing a seal, registration and issuance of powers of attorney (keeping a log of powers of attorney).
4. Procedure for revoking powers of attorney.
5. Monitoring the execution of powers of attorney.
6. The procedure for conducting registration of powers of attorney.

Power of attorney journal via Access

I read Vladimir Grinko’s articles 1 and 2 about the power of attorney journal in Excel. It has a number of advantages, but there are also disadvantages.

The biggest drawback of the Microsoft Excel proxy journal is the hyperlinks.

What does a sample power of attorney logbook look like? Download the form to work in Excel

Vladimir proposes to create a system of folders for an electronic log of powers of attorney. Each folder will contain projects, completed versions and scanned copies of powers of attorney. Vladimir suggests inserting hyperlinks to the necessary documents into the power of attorney journal itself. If the location of the file itself changes, the link in the power of attorney journal will also have to be changed.

Using a journal (register) of powers of attorney using Microsoft Acces solves this problem. Therefore, I suggest using the Microsoft Acces program to maintain a register of powers of attorney.

Below is a description of creating such a log using Microsoft Acces 2010 as an example:

Let's decide what our journal will contain: the number of the power of attorney, the date of its issue, the expiration date, a brief summary, by whom it was issued, to whom it was issued, the status of the power of attorney, the power of attorney itself and related documents in the form of attachments.

1) Open Microsoft Access and create a new database. A table immediately appears in which we create a column with the power of attorney number. To do this, we need to click on the “Click to add” inscription, add a text column and indicate its name (eg: power of attorney number).

2) Create columns with the date of issue and expiration date of the power of attorney. To do this, click on the corresponding inscription and select “date and time”.

3) Create the columns “Summary of the power of attorney”, “Issued by” (relevant for managing organizations) and “To whom was issued”. Please note that since summaries often exceed 140 characters, this column must be created as a “MEMO Field.”

4) To track the status of the powers of attorney, we will create a column with a “Lookup and Relation” data type that will allow us to select a value from a drop-down list. See below for the procedure for creating a list of values.

I will only add that you can create a closed list or with the ability to add new user values.

5) The most interesting column is “Attachment”. Add it by selecting the Attachment data type. There is no longer a need to store draft powers of attorney, their versions in word format and scanned copies in folders. All this is inserted directly into the registry. By copying the log file itself, you will receive with it all the details of the powers of attorney and attached files.

As a result, we get this log:

The main advantage of maintaining a register of powers of attorney in the Microsoft Access program:

The main disadvantage of maintaining a register of powers of attorney in the Microsoft Access program:

Please leave your comments on creating and maintaining a power of attorney journal using Microsoft Access, as well as other software.

General power of attorney (filling out the power of attorney)

A power of attorney is an authority that one person gives to another in writing.

From a legal point of view, a power of attorney is a unilateral transaction, since for its issuance, the expressed desire of one of the parties is sufficient for the other party to perform any actions on its behalf.

According to Art. 185 part 1 of the Civil Code of the Russian Federation, when drawing up a power of attorney, choose a simple written form. When making a number of transactions under a power of attorney, it is necessary to have it notarized.

Powers of attorney are issued to both citizens and legal entities. The powers of legal entities under a power of attorney are limited to the framework of special legal capacity.

A power of attorney issued by an organization does not require notarization, is issued with the signature of the head or authorized person, and is certified by a seal.

The law establishes a special form of powers of attorney for the receipt or issuance of money or other material assets by organizations.

There are three types of powers of attorney:

A one-time power of attorney is intended for one specific action (receiving goods, selling a house, etc.).

A special power of attorney gives the right to perform homogeneous actions within a certain period of time. Such powers of attorney are received by forwarders to receive goods from a warehouse, cashiers to receive money from a bank, etc.

A general power of attorney allows for various transactions related to property. General (general) power of attorney is one of the most common types of power of attorney.

Basic requirements for a general (general) power of attorney:

1. A general power of attorney must be in writing.
2. A power of attorney from a legal entity must be certified by the signature of the head and seal. A general power of attorney must be certified by a notary if required by law. Legal entities must notarize only those powers of attorney that were issued upon sub-authorization. Powers of attorney issued by individuals require notarization in any case. To avoid disagreements, it is recommended to have any general power of attorney certified by a notary.
3. Any power of attorney that does not indicate the date of its preparation is considered invalid.
4. It is advisable to indicate the passport details of the authorized person in the text of the power of attorney.
5. The powers delegated to the trustee must be described in sufficient detail.
6. The general power of attorney should separately indicate the right of subrogation.
7. If the company that issued the power of attorney has changed its manager, a new document must be immediately issued with the manager’s signature.

The director of a factory branch, for example, on the basis of a general power of attorney, carries out administrative, economic and commercial activities, manages affairs and property, enters into contracts, transactions, signs documents, represents the interests of the enterprise in various institutions, conducts business in court, etc.

A special type of this document is a power of attorney issued by way of delegation. The authorized person can delegate the power of attorney to another person if necessary.

A power of attorney is a temporary document; it is valid for the period specified by the originator, but not more than three years. If the validity period is not specified, the power of attorney is considered valid for a year.

It is important that the power of attorney indicates the date of its preparation, since without this indication it is impossible to determine the validity period of the document. If the date is missing, the power of attorney is considered invalid (Article 186, Part 1 of the Civil Code of the Russian Federation).

, , ,

Next:

September 24, 2020

No comments yet!

Popular articles:

Power of attorney form M-2 - free download

You can prepare the document yourself, based on the general requirements for a power of attorney given above. However, it would be much wiser to use a ready-made document form, which you can download in Word format for free by clicking on the link above. The form is completely ready for use, takes up minimal space and fits on one page in its original form.

See also: Electronic signature for State Services - how to get it?

If there are more items in the inventory list than provided, the user can add additional lines using the function of the same name in MS Word or another suitable text editor. In this case, the fourth section will be organically moved down the form or to the next page.