A financially responsible person is the guarantor of the preservation of values

In the labor law, the materially responsible persons are the categories of employees who are liable in accordance with the legislation to be fully liable for damage resulting from the failure to take measures or to ensure the safety of the valuables entrusted under report.

In accordance with the legislation regulating the MO of workers for damage to the enterprise or institution, these categories of employees and workers have some rights.

They take part in receiving, storing, handling, selling (releasing), storing goods, as well as counting and monitoring the daily proceeds from the sale of products, its collection. In addition, the materially responsible person participates in the preparation of documentation for the leave and receipt of goods for quality and quantity in accordance with the rules established by law.

The financially responsible persons carry out mutual control over the work for the sale, release, storage, use or transportation of valuables in the production process. They participate in the inventory of the values transferred to them. This category of employees should receive information on reports on their movements and balances, on expenditure and incoming cash and commodity documents. The financially responsible persons check the correctness of the prices set for the goods, they have free access to all values in the sub-account.

If necessary, the materially responsible person may require management to conduct a re-inventory or an extraordinary inventory. It also has the right to declare the withdrawal of individual employees, who, in his opinion, are not able and can not preserve values. For this purpose, a statement of challenge is drawn up in writing, in which reasoned motives are indicated and which is signed by the employees who made the withdrawal. The abstract can be drawn up in the form of a meeting protocol.

A materially responsible person has the right to conduct with the knowledge of the management of the self-examination of the preservation of valuables, having issued this procedure with the deeds and informing the administration about the results of the inspection. In addition, it may require compliance with the terms of the contract and take any measures to fully preserve commodity and material values. Employees can jointly with the administration participate in the decision and discussion of the company's work related to the implementation of agreements on the liability of the employee.

The order on appointment of the materially responsible person is signed by the head of the enterprise, structural division.

In addition to rights, financially responsible persons also have responsibilities that include careful treatment of valuables transferred for storage and for other purposes. Workers should take any measures to prevent damage. Also they are obliged to maintain accounting, make reports, provide monetary and commodity reports on the remains and movement of material assets entrusted to them. If circumstances arise that threaten the safety of goods and other valuables, the materially responsible person is obliged to notify the management and administration of the organization of this in a timely manner.

In turn, the management and administration of the enterprise must create the necessary conditions for the financially responsible persons to preserve the values and for normal work. Employees should be allocated separate subsidiary, auxiliary, production facilities, including places for storage of entrusted property. Measures should be taken in a timely manner to eliminate and identify the causes that hinder the preservation of values, as well as to bring to justice those who are guilty of damage.