Something without which it will not be possible to change an employee correctly! Sample order to change the financially responsible person

How does the transfer of cases take place?

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 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.

You can learn more about how a financially responsible person is appointed in an organization in this article.

How to correctly draw up an order to amend a previously issued order

Every clerk should know how to make changes to an order.

There is no standard form for it; usually the company's letterhead is used for these purposes. At the beginning of the sheet, you must write down in detail the full name of the organization, its tax codes (TIN and KPP), location address and contact telephone number.

After this, the word “Order” is written in the middle and its serial number is indicated. Under it, it must subsequently be registered in the order book.

Then the place and date of compilation are indicated on a new line.

The next step is to write down the name of the normative act. It must include the number, date and full name of the order to which the corrections are made.

Then the word “I order” is indicated, and after it the actions performed are listed point by point. These may include:

• Numbers of clauses that are considered invalid and their new edition;
• Information that needs to expand the effect of a previously issued order;
• Actions that need to be taken in accordance with the changes made;
• List of officials who are responsible for implementing the changes made.

Below you can indicate a list of documents on the basis of which changes are made. This could be an employee statement, a memorandum, a founder’s decision, etc.

The order is signed by the director of the company. After this there is a list of names of employees who are mentioned in the drawn up order. After they familiarize themselves with the new order, they put their signature there.

Paperwork

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.

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.

We carry out an inventory of fixed assets

Expert opinion

Mikhailov Vladislav Ivanovich

Lawyer with 6 years of experience. Specializes in family law. Knows everything about the law.

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.

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 , which must be read and signed by the employees between whom labor relations have arisen for the transfer of material assets.

Expert opinion

Mikhailov Vladislav Ivanovich

Lawyer with 6 years of experience. Specializes in family law. Knows everything about the law.

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.

The process of collecting shortages of property

If, based on the results of the inventory, it is discovered that some material assets are missing, the shortage may be recovered from the person responsible for their safety. In general, this procedure is performed in the following order:

1. First of all, an order is issued to conduct an inventory of a specific area. In this case, an inspection commission must be formed.
2. Then the inventory procedure itself is implemented, in which the financially responsible person also takes part.
3. If discrepancies are identified, written explanations are taken from the relevant employee about the reasons for the shortage. If he refuses to do this, then a corresponding act is prepared.
4. An internal investigation is being conducted into the absence of the required volume of inventory items. A special commission is being created for this purpose. During this procedure, the perpetrators whose unlawful actions led to the shortage are identified.
5. The final stage is the issuance of an official order from the manager to recover damages caused by the fault of the financially responsible person. This must be done within a month from the moment the full amount of damage caused is determined.

The culprit must be familiarized with the order against signature. The established amount can be withheld from the employee’s salary (if it does not exceed the average monthly salary) or paid to him separately.

When implementing the procedure for collecting shortfalls, the employer should remember the rules prescribed in Art. 248 Labor Code of the Russian Federation. Otherwise, the employee will be able to appeal this decision in court.

Thus, the fact of transfer of inventory items in connection with the dismissal of a financially responsible person must be carried out on the basis of an order from the head of the organization. There is no single sample of such a document. Each business entity develops its standard form independently.

The legislative framework

When coming into contact with capital, assets, movable and immovable property, employees bear legally established responsibility for careless treatment, damage, and waste of this wealth. These legal relations are developed by local acts at the enterprise.

Not every situation in the event of property damage leads to compensation by the employee. Natural wear and tear, the influence of external factors beyond the control of the employee, do not entail consequences that lead to the restoration of property at the expense of the employees.

• Rules for drawing up an order ↓
• Sample ↓
• Order to change the financially responsible person ↓
• Additional documents ↓

However, if, through the fault of the hired employee, damage is caused to the property, in terms of reducing its natural appearance, original condition, or additional costs have arisen to increase its quantitative indicators, bringing it to its original condition, then the hired worker must reimburse the costs incurred. Employees are also responsible for damage caused to property if it does not belong to the employer, but is stored or in use.

Damage to property may result in damage or lost profits from failure to use the property within a specified period of time. For example, the downtime of broken equipment can lead to a stop in production, and, accordingly, to failure to fulfill an order for the manufacture of products.

Here, only losses related to the repair of equipment and the purchase of new equipment are reimbursed. Costs from equipment downtime, payments for an unfulfilled contract, and potential profits are not paid.

The manager, along with his subordinates, is responsible for the property assets of the company.

A priori, all employees involved in property damage pay for it within the amount of their average monthly salary. If an office employee with a salary of 50 thousand rubles damaged a plotter worth 150 thousand rubles, he will only reimburse 50 thousand rubles.

However, there are positions that carry full responsibility. This list is established by the legislator. A laboratory technician with a salary of 30 thousand rubles will reimburse 50 thousand rubles for the destruction of laboratory equipment worth 50 thousand rubles.

Full financial responsibility can be individual or collective.

When assigning full financial responsibility, an agreement on full financial responsibility must be concluded between the employee and the employer.

The signing of a collective agreement on responsibility is preceded by the adoption of an order from the manager. The order is an integral part of the contract.

Act of acceptance and transfer of material assets

Important

The identified results are recorded in the Inventory Report. The discovery of a shortage or surplus of material assets must be reflected in the Statement of Results.

The duration of an employee’s shift or daily work is regulated by the schedule.

It is used in cases where the enterprise or organization cannot implement the daily shift duration established for specific categories of employees.

The procedure for determining wages.

In this case, a salary or an hourly rate can be selected.

Enterprises are constantly faced with issues related to responsibility for the safety and use of material assets. Among them:

1. hiring or firing persons related to values{amp}gt;
2. conclusion of contracts for full financial responsibility{amp}gt;
3. carrying out inventories, audits, acceptance and transfer of MC{amp}gt;
4. establishing facts of theft, shortage, damage to valuables.

Only employees who have an employment relationship with the employer can be responsible for the use and safety of valuables, regardless of the form of ownership of the enterprise.

The Russian Ministry of Labor, in Resolution No. 85 of December 31, 2002, indicated a specific list of positions with which it is necessary to conclude agreements on full financial responsibility. These are the following specialties: In addition to the list of positions with which, upon hiring, a contract of financial responsibility is concluded, there are also a number of works related to the maintenance of the property of the enterprise.

The list of works approved by the Ministry of Labor includes: Compensation for damage by employees in an amount not exceeding the average monthly earnings is carried out by order (instruction) of the owner or his authorized body

The transfer of inventory items when changing the financially responsible person must always be accompanied by a mandatory inventory of property for such cases. These are the requirements of paragraph 2 of Article 12 of the Accounting Law.

The inventory is carried out in accordance with the procedure established by the order of the head of the organization, taking into account the requirements of the order of the Ministry of Finance of Russia dated June 13, 1995 No. 49

. The order issued in each case of inventory is registered in

(Form No. INV-23).

Based on practice, up to 10 working days are allocated to employees from among warehouse managers or storekeepers to conduct an inventory of material assets and hand over cases and positions. At the same time, the head of the personnel agency or the person performing his duties must be notified of the need to conclude an agreement on full financial responsibility with the new employee.

If the employee being replaced refuses to sign an inventory list and (or) a report indicating that there is a shortage of material assets, the new employee is assigned the actual material assets.

during the vacation period, his duties will be performed by other MOL organizations, and this is due to the expansion of the service area, an increase in the volume of work, Article 60.2 of the Labor Code of the Russian Federation.

This is not a change of MOL, but a temporary absence when the employee retains his job.

We remind you: in accordance with Art.

110 of the Labor Code of the Russian Federation, weekly uninterrupted rest must be at least 42 hours; The required number of breaks for rest and nutrition for individual workers should be determined with a labor protection specialist, depending on the established SanPiN and methodological recommendations. We are making changes to the schedule Application of Art.

74 of the Labor Code of the Russian Federation is also complicated by the fact that employees must be notified of changes made and their reasons no later than two months in advance. That is, the time frame for introducing the new schedule is significantly extended. From the above it follows that when developing a shift schedule, it is better to familiarize workers with the schedule one month in advance, and if it is necessary to make changes to the shift schedule, be guided by Art.

Art. 72 and 74 of the Labor Code of the Russian Federation, depending on the situation. For a more precise understanding of the procedure for drawing up a shift schedule, let’s look at this with an example.

An act of financial responsibility (form) for the return of valuables from the “old” MOL and for their transfer to the “new” one can be issued directly between the financially responsible persons. As a basis for the development of such an act, one can take, for example, the unified form No. OP-18 (Decree of the State Statistics Committee of December 25, 1998 No. 132).

At the same time, the transfer of goods and materials to a financially responsible person from one to another can be formalized through a third party - the employing organization, which accepts the values ​​from the “old” MOL and then transfers them to the “new” one. In this case, the act of acceptance and transfer of material assets upon dismissal is drawn up in at least two copies (for the employer and employee) and will confirm the return of all transferred property and the absence of property claims against the resigning MOL on the part of the employer. And then 2 copies of the act are drawn up for the transfer of the values ​​of the resigned MOL from the organization to the new financially responsible person.

We present the form of acts that can also be used to formalize the transfer of goods and materials when changing the MOL.

Date of article posting: 12/18/2014 The dismissal of an employee is always not a very pleasant event, especially if it is accompanied by a conflict between the employee and the employer. In cases where the employee is a financially responsible person (MRP) and leaves with a shortage, dismissal is especially unpleasant.

In order to avoid negative consequences and be able to compensate for the resulting damage, it is very important for the employer to comply with all legal requirements. Let's look at how to properly part with the MOL. What nuances may arise in such situations, and what to do if a deficiency is identified upon dismissal? Carrying out an inventory when changing the MOL Based on paragraph.

27 Regulations on accounting and financial reporting in the Russian Federation {amp}lt;1 when changing the MOL, inventory is carried out without fail.

The execution of the act of acceptance of the transfer of material assets to another person must be carried out strictly according to the MX-1 form developed for this, which, after drawing up the act, should be submitted for certification by a notary, in order to check the agreement for the correctness of its preparation and in order to avoid possible subsequent clashes with the law.

Rules for drawing up an order

There is no established form of order for the appointment of financially responsible persons. An order is drawn up based on the accepted record keeping system. The order can be drawn up on the company's letterhead in the established form for administrative documents.

Order structure:

1. Business name.
2. The name of the document is “Order”.
3. Date and place of issue of the order.
4. The name of the order “On the appointment of financially responsible persons.”
5. Preamble of the order indicating the purpose and basis for the appointment of responsible persons.
6. The word "I command".
7. Text about appointing a specific employee financially responsible. If there is collective responsibility, then all employees are indicated in the list. Property is indicated.
8. The person monitoring the execution of the order is indicated.
9. Signature of the manager with full name, certified by seal.
10. A note on familiarization with the order of the persons in respect of whom this order was issued, those responsible for control, indicating the position, full name and date of familiarization with the order.

Nuances

On the normative act to which the amendment has been made, it is best to put a mark that it is in force as amended by the relevant order, indicating its details.

If the changes are related to the assumption of a position by a new employee, then he must also be given the text of the main order for review. An indication of this can be made in a separate paragraph of the new order.

In the process of organizing labor, the employer may be forced to issue an order to amend an order previously approved by him. Or another leader who was his predecessor.

The reasons for making changes to the order can be objective (changes in legislation, etc.) or subjective (personal intention of the manager). For example, in several employees one employee is replaced. If the reasons are subjective, it is first worth studying the legislation of the Russian Federation in the scope of the order. And after making sure that in this case the employees will not need to, issue an order to amend the order.

order:

Sample

Sample:

dated August 10, 2015 No. 5

On the appointment of financially responsible persons

In order to implement a system of accounting and safety of property and material assets listed on the balance sheet of Art Plus LLC, Moscow, on the basis of the Charter of Art Plus LLC

1. Appoint persons financially responsible for accounting and safety of material assets, with whom written agreements on full individual financial responsibility are concluded:
   Ivanov Ivan Ivanovich, warehouse manager.
2. Petrov Petr Ivanovich, driver - forwarder.
3. Familiarize the employees with full financial responsibility with the order.
4. The HR department shall enter into an agreement on full individual financial liability with the persons specified in paragraph 1 of this Order.
5. Control over the implementation of the order is entrusted to the commercial director.

General Director Karpov A.G.

The following have been familiarized with the order:

Commercial Director Safin O.G. ________________(signature) __________(date)

Warehouse manager Ivanov I.I. ________________(signature) __________(date)

Driver – forwarder Petrov P.I. ________________(signature) __________(date)

In what cases is it compiled?

An order establishing the procedure for changing a person to whom the employer imposes measures of financial responsibility for the safety of the property entrusted to him is issued in the following situations:

• in case of termination of employment relations with an employee who bears property liability (regardless of the reasons for dismissal);
• when the employee is undergoing long-term treatment;
• when a materially responsible person exercises his right to legal rest of a specified duration (the order is drawn up before the employee goes on vacation);
• when an employee goes on a business trip;
• in case of improper handling of entrusted property (usually when it comes to premature wear, damage, deterioration or loss).

In addition, other situations may serve as grounds for changing the person responsible for the property entrusted to him.

The determining factor is that the employee cannot perform functions related to ensuring the safety of material assets.

Order to change the financially responsible person

Personnel changes within the organization, redistribution of powers, dismissal of an employee - all these grounds can serve as a reason for initiating the transfer of responsibilities for full financial responsibility from one employee of the enterprise to another.

The procedure for transferring powers and responsibilities for financial responsibility begins with the issuance of an order to change financially responsible persons.

The structure of the order will be supplemented with separate provisions related to the transfer of responsibility. These may be instructions on releasing the previous employee from financial liability, conducting an inventory, transferring material assets in the presence of an inventory commission.

Sample order for changing financially responsible persons:

dated August 15, 2015 No. 6

In order to implement a system of accounting and safety of material assets listed on the balance sheet of NIISM LLC, Moscow, on the basis of the Charter of NIISM LLC

1. Release the leading chemical engineer Petrov Petrov from financial liability from August 1, 2015.
2. To appoint 1st category chemical engineer Oleg Petrovich Vasilyev as the financially responsible person for accounting and safety of material assets from August 1, 2015.
3. Transfer material assets from the leading chemical engineer to a chemical engineer of the 1st category according to the act of acceptance of the transfer of material assets.
4. Familiarize the employees with full financial responsibility with the order.
5. The HR department should enter into an agreement on full individual financial responsibility with the chemical engineer.
6. Control over the implementation of the order is assigned to the head of the laboratory.

Head of the laboratory Safin D.P. ________________(signature) __________(date)

Chemical engineer 1st category Vasilyev O.P. ________________(signature) __________(date)

Leading engineer chemist P.I. Petrov ________________(signature) __________(date)

Chief accountant Ivanova O.P. ________________(signature) __________(date)

HR specialist Oks G.G. ________________(signature) __________(date)

Inventory

The inventory procedure when changing the financially responsible person is determined by Order No. 49 of the Ministry of Finance of the Russian Federation.

According to this document, it is possible to transfer only the property assigned to the previous employee, but nothing more. To determine this, an inventory commission of the organization is convened.

It is the manager who determines the personal composition of the inventory commission, as well as the period for carrying out the inspection, indicating this information in the appropriate order. It is worth noting that the creation of such a commission is a matter of utmost importance, since the absence of even one of its members will make it possible to invalidate the results of the audit.

The identified results are recorded in the Inventory Report. The discovery of a shortage or surplus of material assets must be reflected in the Statement of Results.

Important details to pay attention to:

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.

Useful video on the topic:

Additional documents

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

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.).

Any manager of an organization is forced to change the financially responsible person over time. This process must be approached very carefully.

An inventory must be taken in advance, based on the results of which the receipt and transfer of cases and inventory items between the old and new MOL is formalized.

1. Procedure
2. How is inventory taken?
3. Paperwork
4. Sample order
5. Act of transfer of goods and materials from one MOL to another
6. Upon dismissal
7. Useful video

How to correctly draw up an order to amend a previously issued order

Let's take a closer look at how to make changes to an order. This document is drawn up in , which contains its name, registration details, and full address. Here you also fill in information about the place and date of registration, the serial number, which is recorded in a special registration journal.

The main feature of this order is the inclusion in its title of a record of the change and information about the details of the original order. The preamble contains information about the event that required adjustments to the company’s local regulations.

The administrative part of the order must contain a specific paragraph of the old document and its new edition. In some situations, additions need to be made to the order, for example, expanding the list of responsibilities, etc. If necessary, the order specifies the actions that officials must take after making changes.

If part of a previous order is invalidated, you must provide information about its cancellation. Here the responsible person is determined who is entrusted with monitoring the execution of the order.

Below you must indicate the grounds on which the new order is issued. For example, this could be a statement from an employee whose work is directly related to the original order and a memo from his boss.

The head of the company signs the order, and his position and personal data are deciphered. Within the established time frame, the new document must be familiarized to the employees against signature, indicating their full name, profession and date of signing.

In cases where a change in the order is associated with the appearance of a new employee, it makes sense to present the contents of the first order to him for reading, since he is the one who sets the basic rules of action. In this case, the manager can highlight this instruction in a separate paragraph.

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.

There is no unified form of the order - the paperwork system fixed in each specific organization is used to issue it.

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 issued, a standard employment agreement is signed with the new employee, which sets out 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.

Expert opinion

Mikhailov Vladislav Ivanovich

Lawyer with 6 years of experience. Specializes in family law. Knows everything about the law.

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:

• employees of an administrative body;
• 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).

The procedure according to which the inventory is carried out is the same for any institution. It is carried out by authorized persons of the institution.

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.

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.

order to change the materially responsible person – word.

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.

Expert opinion

Mikhailov Vladislav Ivanovich

Lawyer with 6 years of experience. Specializes in family law. Knows everything about the law.

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.

The act of transferring from one person to another

The acceptance certificate is drawn up when the inventory is carried out and completed, all documents are drawn up. You can use the standard form with the designation OP-18. But it is permissible to use free options.

The transfer and acceptance certificate must display the following information:

1. Personal signatures of all responsible persons, with the addition of a transcript. Last names and initials or other information for personal identification are required.
2. A list of transferred values, for which the main characteristics, articles, quantities, and names are described.
3. Full name and position of the MOL itself - new and old.
4. Name of the form.
5. Full name of the company responsible for the document.
6. Date of completion.
7. Title of the document.

Data allows you to add to the document or get rid of unnecessary things. In the accounting policies of organizations, they write what form of document they use to resolve the issue.

Responsible persons

An order to change the MOL is generated if the organization needs to transfer responsibility for existing property from one person (company employee) to another.

Responsible persons may be different employees of the company holding various positions on the staff. As a rule, the MOL at an enterprise or firm is an accounting employee, the head of the business department, as well as the driver of a vehicle that belongs to the enterprise, a storekeeper, and so on.

Simply put, MOLs are considered to be those employees of the enterprise who work with financial flows, and also have access to or use for production needs a variety of values ​​related to the property of the enterprise.

It is worth noting that in order to provide such responsibility to a worker, it is necessary to issue an order. Also, in order to transfer and replace the responsible person, it is necessary to draw up an appropriate order for this purpose.

Legislation: what regulates the procedure?

Among the important ones it is worth noting the following sources:

• articles of the Labor Code of the Russian Federation number 242, 243, 244;
• RF PP No. 823 of 2002;
• Ministry of Labor Decree No. 85 of 2002;
• Order of the Ministry of Finance No. 34n of 1998.

Be sure to refer to local regulations established and formalized accordingly.

Here are some examples of documentation you can use:

1. Order to change the person responsible for the property.
2. The act of acceptance and transfer of valuables.
3. Inventory report.

One order also contains information regarding the inventory being carried out.

Regulating the change of financially responsible person

When carrying out its activities, the replacement of a financially responsible person (MRP) in a company is an ordinary regular event.

As a rule, a change of responsibility from one employee of the organization to another occurs in the event of dismissal or transfer to other positions.

In the event of the departure of an employee of the company, for example due to dismissal, who during his official activity was burdened with full financial responsibility, an inventory of all valuables and assets is mandatory.

Only those assets, cash and other valuables for which the employee was directly and fully responsible are checked. After the inventory is completed, the MOL is changed.

We reflect the movement in accounting

It all depends on whether the divisions are allocated to a separate balance sheet or not.

The movement of fixed assets between departments is reflected using account 79 “On-farm settlements”, subaccount “Settlements for allocated property”.

When moving, neither the initial cost of the OS nor its useful life changes. Therefore, depreciation on the received fixed assets from the receiving separate division continues to be accrued in the order that was established by the transferring party.

If your accounting program allows you to maintain analytical accounting on account 01 “Fixed Assets” for each OP, then the following entries are made in the accounting.

If such analytics are not carried out, then no entries need to be made in accounting.

N 49 “On approval of the Guidelines for the inventory of property and financial obligations.”

At the same time, the head of the personnel agency or the person performing his duties must be notified of the need to conclude an agreement on full financial responsibility with the new employee.

If the organization’s staff does not have the position of warehouse manager or storekeeper, the performance of duties for these positions may be assigned to another employee with the obligatory conclusion of an agreement with him on full financial responsibility.

N 49

. In this case, the inventory is carried out only in relation to the property assigned (listed) to the relevant official.

Inventory procedure

According to the provisions of paragraph 2 of Article 12. Federal Law No. 129-FZ dated November 12, 1996 , the procedure for changing the MOL in organizations is always accompanied by an inventory.

The standard norm for the process of performing inventory actions, which is carried out when it is necessary to change employees who are financially responsible, is regulated by special Guidelines dated June 13, 1995 №49.

These actions, as well as unscheduled inspections, are necessary for the assessment and calculation of all values ​​(including intangible ones) that are the property of the organization. During their implementation, monitoring is carried out, as well as verification of processes related to the storage of valuables in the warehouse, and the employee’s rights, which can be used by the company’s finances, are also checked accordingly.

The inventory procedure, which is performed when there is a need to replace the MOL, allows for comprehensive monitoring, as well as assessing the degree of safety of all valuables belonging to the organization. Also, such a check allows you to identify and eliminate mistakes that arose during the performance of his duties as a financially responsible employee of the enterprise.

A special commission is created to carry out the inventory. The basis for the creation of such a commission is a special order issued by the head of the enterprise. As a rule, such a commission includes the following categories of citizens:

1. Accountant.
2. Workers belonging to the administrative bodies of the company.
3. Other company employees.

If there is a need to verify the actual presence of any valuables, the MOT itself must be present during the inventory procedure. This measure is necessary in order to avoid various disputes in the future between the MOL and members of the commission, for example, in the event of a shortage or loss of valuables or financial resources.

Order for inventory upon dismissal

To carry out inventory work, create a working inventory commission consisting of the following: Ivanov I.I.

In this case, the employee compensates the organization for the full amount of damage (Articles 242, 243 of the Labor Code of the Russian Federation). Typically, such an agreement is concluded when a new employee is hired.

— deputy chief accountant, member of the www.oformitely.ru commission

Employees and officials with financial responsibility to the organization, due to their expanded powers, have a much greater opportunity to influence its activities.

- Head of the Logistics Department, Chairman of the Commission, Petrov P.P. - beginning administrative and economic, member of the commission Borisov B.B.

That is why the dismissal of a financially responsible employee must necessarily be accompanied by an inventory, as well as have appropriate procedural documentation.

Every employer should know how an inventory is carried out when dismissing a financially responsible person and to whom this procedure is applied.

Sample order

The change order is drawn up as follows:

1. at the beginning of the form (in the middle of the line) its name, assigned serial number, date of registration and place (you must indicate the locality) in which the document was created are indicated,
2. then you need to formulate the main part of the order,
3. in the main part of the document, the rationale is indicated (the reason for which the procedure for changing people responsible for maintaining the material assets of the farm takes place), a link to the document that initiates the change procedure is indicated,
4. then in the main part of the order the position and full initials (full name) of the person who was assigned financial responsibility are indicated,
5. then the worker to whom this position is assigned is registered in a similar way (indicating the date when the new MOL takes office),
6. Afterwards, an instruction on the transfer of goods and materials is written, and this event is recorded thanks to the act of acceptance and transfer.

At the final stage of filling out the order, an additional agreement is signed with the new MOL, which is in addition to his already executed employment contract.

Then the full name of the employee exercising control over the implementation of this document is indicated. In the final part of the registration, the signatures of all the persons indicated in it are placed on the document.

Material publication date: December 7, 2021 / Last update: March 25, 2021

Changing a financially responsible person is something that every HR manager faces sooner or later. This procedure requires special attention.

The employee’s financial liability means his obligation to compensate for the damage caused to the employer. In this article we will look at the procedure and sample order when changing the financially responsible person.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

ORDER

On amendments to the order of ZAO Romashka dated March 11, 2013 No. 17 “On approval of the Instructions on office management issues”

In order to improve office processes in the company

I ORDER:

1. Make the following changes to the Office Management Instructions, approved by order of Romashka CJSC dated March 11, 2013 No. 17:

1.1. clause 4.1 should be supplemented with the following sentence:

“If the document is drawn up on one sheet, then it is permissible to affix visas on a separate approval sheet”;

1.2. from the fifth paragraph of clause 3.1, delete the phrase “but at least 2 times a month”;

1.3. add clause 5.9 with the following content:

The organizational support of the commission is handled by the general department”;

1.5. Clause 10.1 is amended and left as follows:

Using email only as a backup channel";

1.6. throughout the text, replace the word “NDU” with the word “UKNU”.

2. I reserve control over the proper and timely execution of the order.

It is in this order that changes should be made to the documentation approved by orders. In this example, everything is generalized; in practice, such a number of amendments at the same time is quite rare. Sometimes it is not immediately possible to understand the essence of the changes that need to be made in accordance with the order.

In this case, the algorithm of actions should be as follows: all amendments are simultaneously made to the document to be changed (changed, deleted, supplemented, etc.) in accordance with the order regarding amendments to the order. After making an adjustment on the amended document, after “Approved by order dated (date) No. (number),” put a mark with the following content: “as amended by the order (several orders) dated (date) No. (number).” This design is competent and complies with the rules.

The following example is a sample order regulating changes to the staffing table. The external design is similar to the first example, so we will present only the content of the main part.

Based on the memo from the head of the statistics department dated October 27, 2013 No. 15-56/89

I ORDER:

1. Approve and put into effect from 11/01/2013 the attached list of additions to the staffing table, approved by order of Masterok CJSC dated 03/23/2013 No. 21 “On approval of the staffing table”.
2. To the head of the HR department P.S. Bystrykin is entrusted with the responsibility for monitoring the proper execution of this order.

Changes to the order are made according to a similar scheme, replacing the word “ORDER” with “ORDER”.

Below is a sample of how to make changes to the order in the event of dismissal or hiring of new employees.

Due to changes in personnel composition at LLC "August"

I OBLIGE:

In clause 1 of the order of LLC “August” dated 02/11/2014 No. 85 “On the provision of social charitable support to children with disabilities”, amend:

exclude M.M. Petrenko from the charity council. and include D.G. Vasiliev in the composition.

Using the samples provided by us in your work, you will significantly simplify the process of drawing up documentation at your enterprise.

Over time, events occur that can seriously affect a company's business activities, especially previously issued legal documents. This could be new legislation, dismissal or hiring of new employees, etc. To bring existing orders into compliance, the company’s management can issue new documents or formalize changes to existing ones.

When a situation arises in which it is necessary to adjust some points of a previously adopted and currently valid order, all available factors must be taken into account. From a legal point of view, it may be better to issue a new order.

But if the provisions of the law allow you to issue an order to amend the order, then in practice this option may turn out to be more appropriate. For example, when issuing a new order, it is necessary to familiarize everyone who is affected by it with it, and the addition of the previous one concerns a limited number of persons.

Events that may lead to non-compliance with the information of the order include the entry of new regulations, changes in the personal information of employees, labor functions, changes in officials, changes, and as a result - the dismissal of certain persons or positions and other reasons.

Facts that have occurred that significantly affect the work are reported either in or in a statement. These documents can be submitted by interested parties themselves, or by heads of structural divisions. Responsible officials study all submitted materials and issue orders taking into account the changes that have occurred.

The document is endorsed by the head of the enterprise and recorded in the order book. It must be familiarized with it to the relevant employee against signature in the general manner. There are orders of the organization, which, due to the importance of the issues they regulate, must not only be replaced with new ones, but also issued.

The legislation does not determine the number of changes to be made to previous orders. Here we must proceed from the principle of rationality, because making changes to the change order is absurd.

For an employee who conducts office work and stores orders, it is advisable to pin orders and all subsequent changes to one file so that it is convenient to take them into account and use them. For this, as a rule, it is used.

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.

Expert opinion

Mikhailov Vladislav Ivanovich

Lawyer with 6 years of experience. Specializes in family law. Knows everything about the law.

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.

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.

Registration of acceptance and transfer of valuables

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.

>Drawing up an order and act on the transfer of affairs and material assets upon dismissal of an employee, paperwork