When deciding to terminate an employment relationship, an employee must convey information about the state of current affairs to his successor. The success of the event depends on the degree of organization of this process.
The transfer of cases under the act allows you to remove responsibility from the employee taking office for the actions of his predecessor. The article examines the features of drawing up an act of acceptance and transfer of cases, documents, as well as material assets between responsible persons upon dismissal.
When and why is a transfer deed drawn up?
Leaving the workplace, the specialist reports on his own work and at the same time gives recommendations and instructions to the employee assigned to his position.
Reasons for carrying out such a process may include:
- defining the responsibilities of a newly hired employee;
- stimulating the performance of duties at a high level;
- uninterrupted operation of the department and production;
- division of areas of responsibility.
In addition to dismissal, an acceptance certificate is drawn up in case of an employee’s long-term sick leave, failure to fully perform official duties, or vacation.
In accordance with Art. 192 of the Labor Code of the Russian Federation (Part 1) the reception and transfer of cases upon dismissal is an optional process. If such an action is necessary for management, then all regulations must be set out in the company’s Charter. Failure by an employee to comply with this clause will be regarded as a refusal to fulfill his duties.
When a manager, personnel officer, chief accountant or materially responsible employee resigns, a transfer and acceptance certificate must be drawn up.
If the employee does not have a successor, all matters are temporarily transferred to his colleague or the head of the enterprise.
When a candidate appears for a vacant position, he is brought up to date by the specialist who took over the matter earlier.
How to register for the transfer of files and documents upon dismissal of the chief accountant?
The scope of activities of the chief accountant differs from other employees:
- the performance of official duties is associated with the norms of Federal Law No. 402 “On Accounting”;
- is subordinate directly to the general director of the enterprise, who makes the final decision on termination of the employment contract;
- The probationary period for hiring a position is 6 months (Part 5 of Article 70 of the Labor Code of the Russian Federation).
Before drawing up the transfer and acceptance certificate, it is necessary to conduct an analysis of accounting activities and an inventory of assets.
All financial liability must be fixed in advance in an agreement or other regulatory act. Cases are taken over by another accounting specialist appointed by management.
In a large organization, the chief accountant has a deputy, which helps to significantly insure in case of a specialist’s sudden departure.
When transferring papers to the receiving party, special attention should be paid to:
- cash and accounting documentation;
- results of the inventory;
- unfulfilled obligations to counterparties.
Completing the acceptance and transfer process, both accountants, as well as the head of the enterprise, sign the transfer act indicating the date and list of accepted documents, the real state of affairs is recorded (tax debts, lack of necessary documentation).
The procedure for dismissing the chief accountant.
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How to fill out the personnel officer’s work books for acceptance and transfer?
The execution of the acceptance certificate is always accompanied by a change in the person responsible for office work.
The procedure for transferring work books is not defined by law, but the implementation of this operation helps to systematize document flow and record the completeness of papers at the time of their transfer.
Before the actual execution of the act, you can assemble a special commission; it is necessary to verify the availability, content and storage of books.
The acceptance and transfer certificate contains information: details of the enterprise, date and place of the audit of work books, composition of the commission, full name of the receiving and transferring parties, list of transferred papers.
At the end, all members of the commission sign a form indicating the results of the audit.
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Rules for registration for the transfer of MC to the materially responsible person
The main and most important assets of an enterprise are material assets. Organizing control over them is an important mission of any legal entity. One of the types of checking balances is the acceptance certificate.
The need to change the financially responsible person may arise during dismissal or transfer to another position.
The procedure for dismissing a financially responsible person.
Before terminating an employment contract with this specialist, you should create a commission, conduct an inventory of property, and then draw up a report.
The change of the financially responsible person is confirmed by the order of the manager.
An audit of assets allows you to monitor their safety, identifies and eliminates errors in the activities of responsible employees. Having summed up the inventory, an act of acceptance and transfer is drawn up between the new and former MOL. To do this, you can use a standard act in the OP-18 form or another developed form.
The document must reflect: the name of the form and the company, the date of completion, the full name of the transferring and receiving parties, a list of values to be accepted and transferred with a description of the exact characteristics, signatures of the commission members
At the legislative level, the transfer of cases upon dismissal is regulated by the following acts:
- during inventory - Guidelines No. 119n (clause 22) dated December 28, 2001;
- subject to the obligations of materially responsible persons - Art. 277 Labor Code of the Russian Federation.
If a replacement is not found for the resigning employee, all responsibilities are assumed by another company employee or company manager.
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Recommendations for drawing up the act
The act of acceptance and transfer of documents (a sample of a simple form can be used as an example) is drawn up on the organization’s letterhead.
The document can be generated on a computer or filled out by hand.
The act is drawn up in two copies, one for each of the parties.
Each copy must bear the signatures of officials and members of the special commission (if it was created).
Certification with a seal is not required, but it can be done if desired.
The act should contain a complete list of transferred cases (folders). If necessary, a separate application can be used to create a detailed inventory of investments in them. It is necessary to correctly indicate the name and number of available copies of documents.
If valuable documents are transferred, the act indicates the full details of the organization and passport details of the interested parties. When transferring standard documentation, you can use a simple deed form.
Since the general director and chief accountant are financially responsible persons, before transferring affairs they are required to conduct an inventory of property and documents. This is stated in paragraph 22 of the Methodological Instructions, approved. by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n.
conclusions
The reception and transfer process does not always take place in a friendly environment. Both parties participate in the transfer procedure.
It is necessary to understand that it is impossible to force a subordinate to transfer affairs outside of working hours or after termination of the contract.
The order for inventory and subsequent transfer is issued in advance, without linking it to the day the new specialist is hired.
Failure to follow the instructions of the manager is regarded as a violation of labor discipline, which will entail disciplinary action.
Instructions for drawing up a document
The order is drawn up in the generally accepted form, but there are some differences from other documents for the enterprise .
Form
The legislation has not developed a special form for such a document, which means freestyle. Like any other, such an order is printed with the company details and address at the top of the sheet.
Expert opinion
Lebedev Sergey Fedorovich
Practitioner lawyer with 7 years of experience. Specialization: civil law. Extensive experience in defense in court.
Below in the center is the name - the order, on the next line on the left indicate the point where the change of chief accountant takes place and the company is located, and on the right - the date.
On the left, a short column describes the topic of the document, in this case it looks like this: “Concerns the transfer of affairs by the chief accountant.” Below, with a paragraph, the text part of the document begins.
Contents of the paper
The first point is that the head of the company, on whose behalf and signature the order will be issued, must state the reason for the transfer of financial papers , for example: “In connection with the dismissal of the chief accountant, I order:”, and then place the points one after another. When obliging to provide folders, papers, and information on a computer, it is imperative to set a deadline during which the orders must be completed.
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The period for which the documentation is transferred should also be specified (usually 3 years).
If the chief accountant tries to hide information, does not disclose all the nuances of the actual situation of finances or taxes, the availability of materials, etc., or openly ignores this document, then it turns out that the order is not being executed, and it is possible that the employee who has access to the company’s finances , intends to hide the abuse.
In this case, completely different disciplinary measures may be taken, taken into account by the Labor Code of the Russian Federation, and the cases will be entrusted to a commission, the competence of which will make it possible to clarify the situation and identify shortages of funds or materials.
The order must specifically indicate the full name and position of the person submitting the case, as well as the details of his successor. The person accepting the papers may be the new chief accountant, and if the candidacy has not yet been approved, then there is an option to entrust the acceptance of the documentation to a deputy or other official.
Other persons may also be involved in the transfer of cases - the financial director, a representative of the company's own security service, etc. During the period allocated for acceptance from the outgoing chief accountant, an inventory of the material base is usually also carried out.
The date of issue of the order must correspond to the one that coincides with the registration log, and at the same time precede the acceptance process by 1-2 days: the persons involved in this action must be familiar with the document for signature.
The document also stipulates the powers and responsibilities of those who participate in the delivery and acceptance of cases from the chief accountant. For example, you can indicate that if any shortages or discrepancies are identified, an audit firm should be involved. Based on the results of acceptance, an act must be drawn up, specifically specifying what the order should specify in the order and indicating the person responsible for this.
The manager usually retains control over the execution of this document. Under the text, indicate the full position of the manager and his full name, and after signing, list the positions and full names of everyone who should be familiar with the document.
Everyone who is in one way or another involved in the transfer of cases and is mentioned in the order should be familiarized with its contents under the signature on the first copy. It is this order that is drawn up in 1 copy, which is necessary for office work, and for everyone mentioned, the secretary will prepare copies.
Expert opinion
Lebedev Sergey Fedorovich
Practitioner lawyer with 7 years of experience. Specialization: civil law. Extensive experience in defense in court.
The chief accountant has no right to leave without transferring the case, and to control this process an order must be issued for the enterprise. This is a simple document for the internal circulation of the company, but when drawing up the paper you need to know what exactly such a document should contain.
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We transfer cases
The handover process involves not only a report on the status of work, but also verbal recommendations on how to perform job responsibilities. The order is created to convey the boundaries of responsibility and job responsibilities as accurately as possible. It is compiled by the head of the company in any form.
Information contained in the order:
- Information about the organization.
- Number and date of compilation.
- Full name and position of the receiving and transferring parties.
- The reason and timing of the acceptance and transfer.
- List of cases that will be transferred.
- Composition of the commission and information about its chairman.
- Effective date.
- Additional instructions: conduct an inventory, audit, etc.
- The person responsible for the procedure.
- order on the acceptance and transfer of cases in connection with dismissal
- order on the acceptance and transfer of cases in connection with dismissal
The order to accept cases in connection with dismissal is signed by the general director. The persons mentioned in the order must also sign.
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Certificate of acceptance of documents by the employee
The act of acceptance and transfer of affairs allows you to remove the responsibility of the new employee for the actions of his predecessor. The head of the organization must organize the inspection and create conditions for its conduct. The procedure takes place after the order is issued. The act is drawn up by its parties. The procedure and form of the act are not regulated by law. The document is drawn up in any form on an A4 sheet. Usually it takes the form of an accounting inventory of documents.
Data indicated in the document:
- Date and place of compilation.
- Details of the order on the basis of which cases are transferred.
- Name of company.
- Full name and position of the parties to the procedure.
- List of transferred cases.
- Detected errors in accounting and reporting.
- Information about trial witnesses.
- act of acceptance and transfer of cases upon dismissal
- act of acceptance and transfer of cases upon dismissal
The act of acceptance and transfer of cases is signed by the parties to the transfer and members of the commission. Then he is approved by the head of the company.
