How are business and material assets transferred?
If a person is in a managerial position or is responsible for the property entrusted to him, upon dismissal he must go through the procedure of transferring affairs and property.
The procedure is not fixed by law. But the employer can register it in the company’s local documentation.
It is advisable to describe the algorithm of actions in detail so that no one has any questions during the procedure and after it.
Important! You cannot force an employee to transfer cases in his free time or after dismissal. Everything must happen within the workflow.
The order on the basis of which cases are transferred upon dismissal can be issued alone for the enterprise and not tied to a specific employee.
Documentation check
The goals of checking documentation during the transfer of cases are to identify existing problem areas in the personnel document flow system and search for opportunities for its optimization by analyzing the operation of the main document management subsystems (creation, transfer, operational storage, destruction, etc.). That is, at this stage, a comprehensive assessment of the personnel document flow system, its existing procedures, standards and technologies for creating personnel documentation is carried out. In addition, a check is carried out to ensure the completeness of the composition, correctness of execution and compliance with current legislation.
Note!
Not only the “paper” part of personnel records should be checked, but also the software used to create personnel documentation.
It is very good if the institution has instructions or other local regulations regulating the conduct of personnel records: then it will become clear how records management is organized in the organization and where problems are possible. If it’s not there, it’s okay, it’ll just be a little more difficult to determine the composition of the documentation. In any case, to check the composition of personnel documentation, its content and correctness of execution, you need to draw up a list of documents.
1. We compile a list of HR documents. There is no single list; each specific institution will have its own. However, every employer must have some documents:
— staffing (Articles 15, 57 of the Labor Code of the Russian Federation);
— internal labor regulations (Articles 189, 190 of the Labor Code of the Russian Federation);
- regulations on remuneration and bonuses for employees - a document establishing the remuneration system, if the corresponding section is not in the internal labor regulations (Article 135 of the Labor Code of the Russian Federation);
— vacation schedule (Article 123 of the Labor Code of the Russian Federation);
- regulation on the protection of personal data of employees - a document establishing the procedure for processing personal data (Article 86 of the Labor Code of the Russian Federation);
— documentation on labor protection (Article 212 of the Labor Code of the Russian Federation);
— personal cards in forms T-2, T-2GS (MS) (clause 12 of the Rules for maintaining and storing work books, approved by Decree of the Government of the Russian Federation of April 16, 2003 N 225 “On work books”);
— time sheets (Articles 91, 99 of the Labor Code of the Russian Federation establish the employer’s obligation to keep records of the time actually worked by employees);
— employment contracts (Articles 16, 56-59, 67 of the Labor Code of the Russian Federation);
— work books (Articles 65, 66 of the Labor Code of the Russian Federation, Rules for maintaining and storing work books);
— a book for recording the movement of work books and inserts for them (Rules for maintaining and storing work books, Resolution of the Ministry of Labor of the Russian Federation of October 10, 2003 N 69 “On approval of the Instructions for filling out work books”);
— journal of control measures (clause 8 of article 16 of the Federal Law of December 26, 2008 N 294-FZ “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control”);
- orders for personnel - on hiring and dismissal, transfer to another job, granting leave, sending on a business trip, etc.;
- orders for core activities - on approval or change of the staffing table, on reducing the number or staff of the organization’s employees, on working on weekends, on providing additional days of rest to employees, etc.
In addition to these documents, taking into account the specifics of the activity or working conditions, shift schedules, a list of positions with irregular working hours, as well as documents establishing labor standards, the procedure and amount of reimbursement of expenses associated with business trips may be mandatory.
For your information.
Also, an institution may have a collective agreement, student agreements (Articles 198-208 of the Labor Code of the Russian Federation), agreements on full individual financial responsibility (Article 244 of the Labor Code of the Russian Federation), job descriptions (if job responsibilities are not included in employment contracts), memos, protocols, acts, documents presented by employees in the course of their work activities (medical reports, court decisions, certificates of summons for a session, etc.), personal files and other documents.
2. We check the paperwork. Let us remind you that the most important details of any document are the date of its execution and the registration index. The order index is its serial number, which is assigned to documents within the office year, which in most cases coincides with the calendar year (from January 1 to December 31). The exception is educational institutions, cultural institutions and some other institutions in which the office year begins on September 1. Please note: if the organization has adopted a general continuous digital numbering of orders, the presence of order N 18-a between orders N 18 and N 19 may lead the inspection authorities to believe that the document was issued retroactively. If this fact is established, the document will be considered void. All documents should be checked for signatures of an authorized person, approval visas, employee’s marks of familiarization, marks of execution.
The main regulations governing the procedure for preparing personnel documents are:
— GOST R 6.30-2003 “Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for document preparation";
— Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment”;
- Labor Code.
Note.
To check the actual reflection of the availability of documents, you can compare several randomly selected documents with the corresponding entries in the registration journal.
Note!
Particular attention should be paid to checking work records, since they are the main documents about the length of service and activities of employees.
When accepting work books, the employee responsible for maintaining them must make sure that the organization has spare forms of work books and inserts in them. The obligatory nature of such a supply of forms is stated in clause 44 of the Rules for maintaining and storing work books. 3. Checking the registration system. Almost always, personnel officers use journals to register documents - a log of orders for personnel, a log of familiarization with local regulations, etc. Registration of documents is an important element of personnel records management, so when carrying out control and supervision activities, it will be easy for the personnel officer to prove that this or that the document was not drawn up retroactively (after all, the accounting journals are stitched and the pages in them are numbered).
An important element of the verification is to establish the presence of supporting documents, for example, statements to orders: sometimes there is a link to them, but there are no documents themselves.
4. Checking the document storage system. Here the commission needs to check the availability of a list of cases - its absence means that the system is not thought out, and, most likely, not organized. During the audit, it should be determined whether all cases containing personnel documents are included in the nomenclature of cases, whether the requirements for the headings of the cases are met, whether storage periods are set and whether they comply with the List of standard administrative archival documents generated in the course of the activities of state bodies and local government bodies and organizations, indicating storage periods, approved by Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 N 558.
5. Software testing. It is no secret that many institutions have already switched to conducting personnel records using software products. Therefore, when accepting and transferring cases, you need to check:
— compliance of electronic forms of documents with the requirements of current legislation;
— systems for electronic storage and protection of personal data of employees.
So, after the inspection, the commission draws up a list of documents with notes on their availability and execution, which shows which documents need to be corrected or supplemented, and which need to be developed again.
Do I need to make an order?
If such a condition is specified in the internal documentation of the enterprise, then an order will have to be issued to transfer cases from a specific employee.
How to register when leaving the chief accountant?
The law does not provide for a special form for such a document. However, it must contain the required information:
- Company name;
- the name of the document and what it is about;
- publication number and date
- obligation to transfer cases from the chief accountant, information about the person to whom he transfers them: full name and position are indicated;
- lists the procedures for transferring cases;
- deadlines for execution of the order, responsible persons;
- executive visa.
The order must provide for all the important nuances of the procedure: from the order of the procedure to the preparation of the acceptance certificate.
order to transfer the affairs of the chief accountant – word.
This is what the sample looks like:
Drawing up an order if the MOL is dismissed
Financially responsible persons (MRP) are recognized as:
accountant;- caretakers;
- drivers;
- storekeepers;
- and so on.
In simple words, all persons working with the company’s financial flows and having inventory assets at their disposal are recognized as MOL.
The law does not establish a standard form for the transfer of material assets.
The employer has the right to independently develop a template.
At the same time, when creating a document, you need to adhere to the basic rules of office work.
The order is issued on a white sheet of A-4 format. Recommended document details:
- Title of the document;
- number, date and place of publication;
- name ;
- what the document is about and why it was published;
- justification of the reason for the transfer of goods and materials;
- full data of the employee who previously had inventory items;
- information about financial responsibility passes
- the date from which the transfer occurs is indicated;
- what the transfer is recorded, usually, such documents are an act;
- appointment of responsible persons for the execution of the order;
- an instruction to the HR department to issue an additional agreement on the termination of the agreement on liability;
- The manager’s signature and transcript must be affixed;
- visas for all interested parties.
Download example
order on the transfer of inventory upon dismissal MOL - word.
This is what the sample looks like:
The document is drawn up without errors or corrections, like the rest of the company’s administrative documentation.
The order is issued in a single copy. If duplicates are required, photocopies can be made of the document.
Order on transfer of cases upon dismissal
When a workplace becomes empty, the functions assigned to its previous owner are transferred to a new employee. In order to determine the boundaries of transferable responsibility and job responsibilities as accurately as possible and not interrupt the work process, an order is drawn up on the transfer of affairs upon dismissal. We will tell you in the article how to compose it and what to indicate.
This is important to know: Calculation of four-month salary upon dismissal
conclusions
Let us draw several conclusions on the presented topic:
- Upon dismissal of the chief accountant and other financially responsible persons, a transfer procedure is carried out.
- Not only documents, but also inventory items can be transferred.
- The law does not define the procedure for transferring cases and material assets.
- In order to regulate the transfer procedure, the manager issues an order. All interested employees should familiarize themselves with it.
- In order to transfer inventory items, a separate order is issued.
- Additionally, you need to draw up an acceptance certificate. It contains a list of all transferred values.
- All administrative documents in the company must contain the signature of the director. Otherwise they will have no legal significance.
- All orders are issued in a single copy; if necessary, you can make a copy and certify it with the signature of the manager.
- The sample order has not been approved at the legislative level. The document is drawn up in the form approved by the organization.
Creating a commission
Let us say right away that such a commission is not mandatory, but desirable. To create it, an order is issued, which, among other things, approves the composition of the commission for carrying out the procedure for receiving and transferring personnel documentation due to the dismissal of an employee of the HR department (or his transfer to another job). The composition of the commission is formed from the head of the institution or his deputy, the chief accountant or payroll accountant, a labor protection engineer, a specialist in the documentation support service, a lawyer, etc. The main thing is that the transfer of cases is carried out with the participation of both the previous and new employees responsible for personnel document flow.
The same order must define the powers of the commission.
Certificate of acceptance of transfer of personnel documentation
This is the main document that ends the career of a personnel officer. The document is formatted like this:
- the name of the company, place and date of drawing up the act are written down;
- the director's approval stamp is inserted;
- it is written - who transfers documents to whom;
- the table is filled in;
- visas of all commission members are affixed.
You can find an approximate act of transfer of affairs.
The following columns can be added to the table:
- sub-item number;
- title of the document (or case);
- number of sheets;
- time period of documents;
- data on the absence or damage of documents or files.
attention! Important: in the last column you can indicate that the document has not been executed, for example, it has not been signed by an employee or director.
Attention: work books require a separate approach in order not to miss violations, because while they are in use, the working personnel officer is responsible for correct registration. Therefore, it is better to issue the books as a separate document.
Why is transfer of cases necessary?
A citizen leaving a company must familiarize his management or the employee who will take the position with the affairs and provide them with all the materials that were at his disposal.
If a successor to the administration could not be found in time, then the director of the company will accept the documentation.
The reasons for this event include the following:
- determine the size of responsibilities for the future performer;
- stimulate performance of work at the proper level;
- for smooth operation of the production process;
- divide areas of responsibility.
This can happen in several cases. At:
- long-term absence of an employee due to illness;
- failure to fulfill official duties in full;
- termination of the employment agreement;
- vacation days;
- business trip.
