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Tax consultant

You have decided to change your job and become a chief accountant in another organization. Having successfully passed the selection of candidates for this position, you formalize an employment relationship with the employer. What are the features of registration of labor relations for the chief accountant?

Registration of labor relations

Hiring is formalized by signing an employment contract. All organizations have the right to enter into agreements with the chief accountant for a period of up to five years (Article 59 of the Labor Code of the Russian Federation, hereinafter referred to as the Labor Code of the Russian Federation). A fixed-term employment contract can be concluded at the initiative of the employer or employee. In practice, there are employers who want to hire a chief accountant for only a year, and after submitting the annual balance sheet they decide whether to extend his contract or not.

But chief accountants themselves may, for some reason, want to conclude a fixed-term employment contract, for example, in order to change its conditions in terms of wages upon re-conclusion.

The employer has the right to appoint a chief accountant in order to ensure his work qualities. The length of the probationary period can be up to six months. It should be remembered that periods of illness or absence from work for other reasons are not included in the probationary period (Article 70 of the Labor Code of the Russian Federation).

If the employee does not pass the test, then he has the right to be fired without paying severance pay, without the consent of the trade union (if there is one at the enterprise). However, the employee must be informed about this in writing no later than three days in advance.

During the probationary period, the employee himself can quit at any time, notifying the administration of the enterprise about this also three days in advance. The employment contract of the chief accountant may provide for financial liability in full size

The chief accountant can be fired if his decision caused damage to the property of the enterprise or he disclosed a trade secret. The list of information that cannot constitute a trade secret was approved by Decree of the Government of the Russian Federation of December 5, 1991 N 35. In accordance with this list, information contained in the constituent documents, documents on the solvency of the enterprise, for example, in the balance sheet and report, is not a trade secret on profits and losses, as well as in tax reporting.

The chief accountant may be fired if the owner of the enterprise's property changes. The new administration can do this within three months from the date of transfer of the enterprise to the new owner. Wherein new owner is obliged to pay the chief accountant compensation in the amount of not less than three average monthly earnings.

When drawing up a contract, if possible, inquire about the reason why your previous colleague is leaving. It may turn out that the employer adheres to the tactic of hiring a chief accountant with a probationary period of six months and the promise of the prospect of a salary increase upon its completion.

During this period, 2 balance sheets are submitted, newcomers put in effort and effort, understanding the specifics of the organization’s activities and even the mistakes of the previous accountant, and then they are simply fired, saving on future salaries. Do not forget that according to the code, the employer is obliged to provide notice of dismissal in writing, setting out in detail what exactly he was not happy with about the candidate.

So, the contract has been drawn up and its main provisions have been agreed upon. It's time to take action. Let us note that the legislation does not stipulate anywhere the procedure for transferring cases from one chief accountant to another. Some departments previously regulated this procedure. It is enough to name the letter of the State Customs Committee of the Russian Federation dated February 21, 1992 N 11-13/575 “On the procedure for accepting and submitting cases when changing the head or chief accountant-head of the accounting and control department of a customs institution Russian Federation

", and "Instructions on the procedure for accepting and submitting cases by chief accountants (senior accountants with the rights of chief accountants), centralized accounting departments (accounting departments), institutions, enterprises and organizations of the USSR Ministry of Health system", approved by the USSR Ministry of Health on May 28, 1979 N 25- 12/38.

Order on the appointment of a chief accountant

When taking office, it is important to find out: is there a person from whom you should take over the affairs, and how is this person inclined to transfer the affairs to the new chief accountant? It is no secret that the transfer of affairs depends on the relationship between the outgoing accountant and the employer, as well as on the integrity of the outgoing accountant.

The predecessor may simply slam the door and leave without explaining anything, or he will use the newcomer to repay his grievances against the previous leadership. Often there is simply no one to accept business from, because the former Chief Accountant

already fired. In this case, it may turn out that matters have been transferred to the head of the organization or the deputy chief accountant. Everyone must decide for himself whether he should show excessive initiative and sign a self-drafted acceptance certificate, or not. After all, no transfer of work occurs in the absence of the previous employee.

If you are lucky and your predecessor is working, the manager is obliged to issue an Order (instruction) on the appointment of a new chief accountant of the organization. At the same time, two chief accountants actually work for a short period of time. Therefore, in practice, a newcomer is hired in a different position, and subsequently appointed chief, or, on the contrary, they find an opportunity to pay the work of the former chief accountant without loss of wages.

It is better to specify in the order:
surname, name and patronymic of the person accepting the duties of the chief accountant;
information about the nature of the performance of the duty - temporary or permanent;
the period during which the reception and transfer of cases is organized. The period for dismissing an employee in accordance with the Labor Code of the Russian Federation should not exceed two weeks. Therefore, depending on the date of dismissal of the previous employee, the period during which the affairs will be transferred is determined.
the personal composition of the commission for the acceptance and transfer of cases (if it is organized).

The order may also be accompanied by regulations (schedule) of the commission’s work.

The order stipulates the period within which each of the chief accountants will conduct current affairs and manage the work of the accounting department, sign all payment documents (invoices, invoices, cash orders, checks, payment orders and other primary documents), and also establishes the procedure for changing the organization’s bank cards .

A change of signatures can, for example, occur after the completion of the audit of the cash register or the signing of the acceptance certificate for the transfer of cases.

Considering that the chief accountant, as an official, is a member of a number of commissions (writing off fixed assets, inventory, etc.), you must remember to indicate changes in their composition.

What is the chief accountant responsible for?

The newly incoming chief accountant is interested in strictly delineating responsibility for his actions and the actions of his predecessor.

The head of the organization is responsible for the organization of accounting in the organization, compliance with the law when performing business transactions. He is also responsible for organizing the storage of primary accounting documents, accounting registers and financial statements. This is established by Federal Law No. 129-FZ of November 21, 1996 “On Accounting and the Regulations on Accounting and Financial Reporting in the Russian Federation.

Let us list the main points of responsibility of the chief accountant. After analyzing them, everyone must decide for themselves: in what order they will take things and what they will pay special attention to.

Responsibility may arise within the framework of labor legislation, which we have already mentioned, within the framework of the Tax Code, the Criminal Code and the Code of Administrative Offenses of the Russian Federation (COAP of the Russian Federation).

According to the Criminal Code of the Russian Federation (Article 199), an accountant faces punishment in case of tax evasion “by including in accounting documents deliberately distorted data on income or expenses or in any other way” on a large scale (amount over 100,000 rubles). In this case, the chief accountant may be deprived of the right to hold such a position for a period of up to five years or arrested for a period of four months to six years. Causing damage by deception (Article 165), abuse of authority (Article 201), negligence (Article 293) and forgery of documents (Article 327) is also punishable.

But this does not threaten the new chief accountant yet.

In accordance with a number of articles of the Administrative Code of the Russian Federation, the chief accountant can be fined for many violations, including:

Violation of the procedure for working with cash and the procedure for conducting cash transactions (Article 15.1) from 40 to 50 times the minimum wage (minimum wage),

Violation of the deadlines for filing an application for registration with a tax authority or a body of a state extra-budgetary fund from 5 to 10 minimum wages, and conducting activities without registration with these authorities (Article 15.3) from 20 to 30 minimum wages,

Violation of the deadline for submitting information about opening and closing an account with a bank or other credit organization (Article 15.4) from 10 to 20 minimum wages,

Violation of deadlines for submitting a tax return (Article 15.5) from 3 to 5 minimum wages,

Violation of the order of presentation statistical information(Article 13.19) from 30 to 50 minimum wages,

Failure to provide information necessary for tax control (Article 15.6) from 3 to 5 minimum wages,

Gross violation of the rules of accounting and presentation of financial statements, which means distortion of the amounts of accrued taxes or any article (line) of the financial statements form by at least 10% (Article 15.11) from 20 to 30 minimum wages,

Failure to comply with the established procedure for maintaining records, drawing up and submitting reports on currency transactions, violation of the established storage periods for accounting and reporting documents from 50 to 100 minimum wages (Article 15.25 of the Code of Administrative Offenses of the Russian Federation).

Consequently, when accepting cases, special attention should be paid to cash and settlement documents, the availability and deadlines for submitting reports and information to tax and other authorities.

The chief accountant, in particular, is responsible in the following cases:

Incorrect accounting, resulting in errors in accounting and distortions in financial statements;

Acceptance for execution and execution of documents on transactions that contradict current legislation, violations of rules and regulations governing financial and economic activities;

Untimely and incorrect reconciliation of transactions on current and other bank accounts, settlements with debtors and creditors;

Violations of the procedure for writing off shortages, receivables and payables and other losses from the balance sheets, for untimely collection of cash balances from the guilty parties;

Drawing up unreliable financial statements, for violation of deadlines for submitting quarterly and annual financial statements.

In this regard, it is important to check the availability of documents and their execution during the acceptance and transfer of cases. In addition, attention should be paid to reflecting identified shortfalls in accounting, as well as reconciling settlements with suppliers and customers of the organization.

Accounting documents

For what period should the availability of documents be checked?

According to Article 87 of the Tax Code of the Russian Federation tax inspectorates has the right to check the taxpayer’s activities for three calendar years. If during this time the organization has already been inspected, the future chief accountant needs to study the inspection report. In this case, the accountant can only check the documentation that was generated in the activity after the audit report.

If there was no audit, then it should be remembered that according to the Law “On Accounting”, primary accounting documents, accounting registers and financial statements must be stored for at least five years (Article 17), and therefore must be available for this period.

On a certain date agreed upon with the outgoing chief accountant, all accounting processes for the past period must be completed.
This means that all accounting entries for the past period must be completed, primary documents serving as the basis for each entry must be completed,

a working balance sheet, accounting and tax reporting forms have been formed.

Books and registers of registration are prepared for transfer: securities, powers of attorney, registration of readings of summing cash and control counters of cash register machines operating without a cashier-operator, cash book; accounting of invoices received and issued, purchases and sales, registration of bank check books, etc.

Accounting documents must be filed in cases in accordance with the nomenclature of cases developed at the enterprise. The nomenclature of cases is a list of headings (names) of cases and journals (books) of registration established at the enterprise, indicating their storage periods.

Some accountants require that all sheets be numbered and described. But you must admit that in another institution this procedure may take the entire period of transfer of cases. In addition, the absence of a document does not save you from liability in the future.

If it turns out that some of the necessary journals (books) are missing, a corresponding entry is made about this in the acceptance certificate, and the journal (book) is started from the day the cases are accepted.

Verification of all accounting and tax records for a period of 3 years in short term unreal. As a rule, the transfer of cases is made on the basis of the latest balance sheet submitted by the accounting department.

In practice, transactions are checked selectively or, for example, in a continuous manner for any section for a selected period. You can select the period of the highest turnover for an account lasting a month, a quarter, and check the reflection in the accounting of transactions in a continuous manner.

Compliance with accounting requirements is checked (clause 7 of the Accounting Regulations “Accounting Policy of the Organization” PBU 1/98, approved by Order of the Ministry of Finance of Russia dated December 9, 1998 No. 60n). Attention is drawn to the correctness of execution of primary documents that serve as the basis for recording transactions in accounting registers, and the presence of signatures of authorized persons.

If necessary, the right to sign of these persons is confirmed by the relevant constituent documents, powers of attorney or orders.

Data from turnover sheets of accounts, order journals, turnover balances, and the general ledger are verified with accounting and tax reporting.

Needs to be thoroughly checked tax reporting for all taxes paid. The primary taxes in this case are income tax and VAT.

In reporting, you should pay attention not only to the correctness of filling out the forms, but also to the mark on acceptance of the document, the deadline for its submission and the presence of all the necessary signatures.

Violations, errors and inaccuracies identified during the inspection are indicated in the act of acceptance and transfer of cases. Typically, accounting certificates are issued signed by the outgoing chief accountant or his interim chief accountant. Making corrections to the accounting registers may fall on both the new chief accountant and the previous one.

Inventory

Is it necessary to carry out an inventory when changing chief accountants?

Let us remember that the mandatory cases of its implementation are established by clause 2 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”. The same provisions are contained in clause 1.5 of the Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 “On approval of methodological instructions for the inventory of property and financial obligations”, clause 27 of the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n “On approval of the Regulations on maintaining accounting records and financial statements in the Russian Federation" and clause 22 of Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 N 119n "On approval of Methodological guidelines for accounting of inventories."

Carrying out an inventory is mandatory:

· when transferring property for rent, redemption, sale, as well as during the transformation of a state or municipal unitary enterprise;

· before preparing annual financial statements;

· when changing financially responsible persons;

· when facts of theft, abuse or damage to property are revealed;

· in case of a natural disaster, fire or other emergency situations caused by extreme conditions;

· during reorganization or liquidation of the organization;

· in other cases provided for by the legislation of the Russian Federation.

If you accept cases on the eve of the preparation of annual reporting, and the date of mandatory inventory is determined in the accounting policy of the enterprise, but the inventory has not been carried out, you have every right to raise the issue of conducting a mandatory inventory of property and liabilities when accepting cases.

If at the enterprise you take over, the chief accountant is the financially responsible person, and this is possible in accordance with Art. 243 of the Labor Code of the Russian Federation and must be stipulated in the employment contract, inventory is also required.

When the chief accountant combines the position of cashier, an inventory of cash is carried out. Based on the results of the inspection, a separate cash register inspection report is drawn up, which is signed by both the person submitting and receiving the accounting files, as well as the cashier and the administration representative. This act is an annex to the act of acceptance and delivery of cases.

If financial liability is not provided for, and there is little time for the delivery and acceptance of cases, it would not be amiss to look at the results of the latest inventory carried out at the enterprise. In any case, it should be noted in the act of pre-transfer of cases

the date and results of the previous inventory, and also discuss with your manager the inventory at the beginning of your work.

In practice, accountants carry out an inventory of finances (they look at cash balances, current accounts, accounts receivable and payable), others also require an inventory of fixed assets and inventories. Discrepancies identified during the inventory between the actual availability of property and accounting data are reflected in the accounting accounts in the manner prescribed by the Regulations on accounting.

Act of acceptance and transfer of cases

As a result of the acceptance and transfer of cases, an acceptance certificate is drawn up. The act indicates on what date the transfer of cases took place.

The simplest form of an acceptance certificate is an inventory of cases accepted by the chief accountant.

However, in our opinion, this is not enough for the further work of the chief accountant.

1. But it also benefits the departing employee. A newcomer simply perceives many things by ear during the transfer of affairs. And when drawing up your first balance sheet, you will find yourself in difficulty due to a lack of information. Therefore, it is more rational to indicate in the act information about account balances with a breakdown. Then the newcomer can glean all the necessary information from the report and not disturb the departing employee or manager. Everyone knows the form of the act; any one can be used as a basis. But it can be difficult to compose a meaningful part due to time pressure and emotions. We will give an approximate list of questions (sections) that the Acceptance Certificate of Cases may contain.

It can be refined, expanded, or reduced depending on the specific conditions and scope of the organization’s activities.

general characteristics

accounting and organization of accounting work

Information about the organization of work in the accounting department itself. Staff, its staffing, staff turnover and its reasons. Distribution of responsibilities between employees, availability of job descriptions. Qualification of employees and work to improve it.

General characteristics of accounting. System and form (memorial warrant, journal warrant, computer). The state of synthetic and analytical accounting registers, discrepancies in data in them.

2. Accounting status Money.

Cash register. Availability of a cashier and a valid contract for full financial responsibility with him. Conditions for storing and accounting for cash and monetary documents (postage stamps, state duties, bills of exchange, paid air tickets, etc.). The state of entries in the cash book, the balance of cash and monetary documents in the cash register, their compliance with accounting records is recorded in a separate audit report, which is attached to the act of acceptance and transfer of cases.

A list of all cash accounts of the organization, indicating their numbers and bank branches. Fund balances for each account according to bank statements reconciled with accounting data. Availability of notifications from tax authorities about open accounts.

Availability of check books, numbers of unused checks.

3. Status of accounting of settlement transactions

Availability of bank account statements, contracts and other settlement documents.

Inventory of settlements with counterparties, availability of acts of reconciliation of mutual settlements, on what date the discrepancies were settled.

Conducting claims work. The reality of accounts receivable and accounts payable.

The presence of overdue and bad receivables, indicating the persons responsible for this.

4. Availability of acts of reconciliation of settlements with tax authorities, as well as debts to the budget for taxes and fees.

Bank loans, debt status by maturity.

5. Status of accounting for depreciable property (fixed assets and intangible assets)

Availability of acts (matching statements, removal of natural balances) of reconciliation of accounting records with records of financially responsible persons, date of the last reconciliation. Date of the last inventory of material assets, its results. Reflection in the accounting of acts of audits and surveys, materials on shortages, thefts transferred and not transferred to the investigation authorities.

6. The state of analytical accounting of materials, the availability of incoming and outgoing documents on the movement of material assets.

Status of settlements with employees Information about staffing, availability labor contracts

7. . Wage payment arrears. State of personalized accounting, availability of tax cards for personal income tax and unified social tax.

Reporting

8. Compliance with the requirements for drawing up a monthly balance sheet, established deadlines for submitting financial statements, tax returns and reports, and the reliability of these statements. Decisions of the founders on approval of financial statements and payment of dividends. Availability of tax registers.

Document storage

Ensuring proper storage and recording of strict reporting forms and an archive of accounting documents. Availability of case inventories, whether documents are filed and numbered. Proper execution of the seizure or destruction of documents due to the expiration of the storage period.

9. Certificate of availability and safety of seals, stamps, etc.

List of accounting and primary documents according to the inventory

List of transmitted estimates, title lists, staffing tables, contracts, agreements, obligations, folders of primary documents and registers, etc.

10. There is a lack of primary accounting registers or documents.

Balances on verified accounts.

11. Balances on verified accounts and their decryption are confirmed. It is advisable to confirm balances on cash settlement accounts (cash, bank, settlements with suppliers and customers, employees), as well as accounts for other property.

Signatures

Chief accountants, submitting and accepting cases, members of the commission or representative of the administration.

The acceptance certificate is drawn up in two copies, of which: the first is submitted for approval to the head of the institution, the second remains with the transferor. If affairs are transferred by a branch or representative office of an organization, the act is drawn up in three copies, one of which is submitted to the parent organization.

The tax authorities must be notified of the change of chief accountant. Usually they require you to submit form No. P14001, an appointment order, and your passport details (photocopy).

Depending on the new company's operating style, regular partners and divisions are notified.

The law does not regulate the acceptance and transfer of cases. Each employer conducts it in 2018 at its own discretion, taking into account the procedure that has developed in practice. The article describes how to draw up an act of acceptance and transfer of cases.

From the article you will learn:

How to draw up and execute an act of acceptance and transfer of cases

It is good to accept business from a predecessor, who will explain under what circumstances personnel documents were drawn up and will help draw up an act of acceptance of the transfer of affairs to the chief accountant. But often on the first day of work, the secretary is left alone in front of a pile of papers, because the previous employee has already quit. Someone decides to start with an audit. Someone, in a panic, corrects errors in the first documents they come across, and then bears responsibility for other people’s shortcomings. We'll tell you how to properly handle things on your first day of work if no one can hand them over to you.

What to do first

On the first day of work, collect all existing folders and documentation on personnel for the current year.

Draw up an act of transfer of personnel records on the date of your first working day (sample below).

In the act of acceptance and transfer of cases by the director, reflect the name of the documents, the period of time they cover, quantity, as well as information about the absence or damage of documents. You can leave your comments on the content and design.

When you draw up the inventory, pay attention to whether the documents are drawn up correctly and whether they contain the information required by labor law. Be sure to check the presence of all mandatory local acts of acceptance and transfer of cases established by the Labor Code and other laws.

How to check personnel documentation and correct errors

As mentioned above, check if the HR department has the required documents. First of all, these are internal labor regulations (hereinafter referred to as IR), employment contracts, vacation schedules, personnel orders, etc. In order not to keep a list of documents in your head, use our checklist (sample below).

Review local acts of acceptance and transfer of affairs of the chief accountant and a sample that are directly related to the work activities of employees. They must contain the signatures of employees indicating that they have read the contents. document (Article 22 of the Labor Code of the Russian Federation).

Make an inventory of not only paper, but also electronic documents, if the company has adopted electronic document management. Find out if the company employs remote workers. Study the contracts with them. They must specify the remote nature of work (Article 312.1 of the Labor Code of the Russian Federation). If electronic documents are exchanged with remote employees, ensure that a strong, qualified electronic signature is in place.

What to pay attention to when drawing up an act

Errors in documents

If you find errors or discover that a necessary document , note this in the act of accepting the transfer of affairs when changing the manager. You should not draw up and approve documents based on the previous date or the date of hiring the first employee. By doing this you falsify data. When reviewing the documents, you will not be able to collect the signatures of dismissed employees, and current employees may refuse to sign the document retroactively. Therefore, draw up new documents and all corrections in old ones with the current date. At the same time, indicate the real dates of the start of work, transfers, etc.

EXAMPLE

The company began its activities on January 13, 2017 and from the same day hired 10 people. They all continue to work. During the employment process, on February 3, 2018, the HR officer accepted the cases and discovered that no employment contracts had been concluded with the employees. The personnel officer compiled them and indicated the current date of conclusion - February 3, 2018. But in the text agreement reflected the date of actual start of work of employees - January 13, 2017.

Registration and storage of documents. See how it is customary to register documents in a company. If this is done electronically, take the time to create paper logs and be sure to include a column for employee signatures. When checking by the labor inspectorate, the log will help prove that the document really exists, it was not compiled retroactively and was given to the employee. After all, the personnel officer keeps registration logs sequentially from the beginning of the year, stitches them and numbers them.

To understand how personnel documentation is stored, check the nomenclature of files. If it is missing, this is a signal that the storage system has not been thought through and organized properly. Therefore, after you accept the cases, be sure to develop a list of cases and ensure the safety of all personnel documents to protect them from loss and damage. Moreover, such a requirement is established by law (Law of October 22, 2004 No. 125-FZ).

How to accept work books

First, check whether you have issued an order by which the manager appoints you responsible for maintaining work records. If this has not been done, prepare an order and sign it with the head of the organization. Do this even if the obligation to work with work records is stated in your job description. Then start accepting workers’ work records.

Look where work books are kept. It must be a fireproof safe. Check the number of books with the list of employees of the organization, and also find out whether all the necessary entries have been made as of the current date. It is convenient to formalize the work done in a separate act of acceptance and transfer of personal files (sample below). Please indicate your full name. the owner of the work book, its series and number, as well as your comments about the absence, damage, content and design document .

Check the book of accounting for the movement of work books and inserts in them. It records work books that were first issued in the organization or received from employees when hired. The book must have a hard cover, be numbered and laced, certified by the signature of the head of the organization and sealed with a wax seal or sealed.

An act of acceptance and transfer of affairs and positions is drawn up if, for example, the head of a department leaves, who is in charge of documents and things, the disappearance of which will cause great trouble for the organization. These could be seals, employee work books, confidential documents, etc. If you need to transfer cases between ordinary employees, then whether to draw up an act or not is decided individually.

To organize the reception and transfer of cases, organizations create a commission by special order (sample below). The commission draws up an act of transfer of cases upon dismissal of an employee. Strict form of this document no, here is one of the design options (sample below). Members of the commission will not only transfer cases to another employee, but will also be witnesses to the fact that he accepted them and is responsible for them. If an employee gets sick, his deputy usually takes over.

Sample. Order on the creation of a commission and establishing the procedure for receiving and transferring cases

Sample. Act of acceptance and transfer of cases, documents, material assets

If you are concerned about the ethical side of the issue, then there is no need to worry: you are not invading the personal space of another person and do not touch personal things. The computer, desk, filing cabinet, safe are the property not of the sick employee, but of the employer, and they are located on the employer’s premises.

Always consider the possibility that one of your employees may not come to work tomorrow. Prepare several copies of the keys to the safe - they should be kept by specific employees. We cannot allow a situation where an organization loses its seal because it is in a safe, and only one person has the key to it and carries it with him, and from today this employee is on vacation or sick.

A change of employee responsible for personnel records management in an institution is, in practice, always accompanied by the transfer of work books and other documents on personnel - orders, personal files, etc. We note that the obligation to carry out such a procedure is not established by law. Moreover, some personnel officers upon dismissal simply refuse to sign the document acceptance certificate. Meanwhile, registration of the transfer of personnel documents is necessary, first of all, so that nothing is lost, and secondly, in order to promptly identify, eliminate or correct errors and inaccuracies in documents. We will tell you in the article how to carry out such a procedure, when, whether it is necessary to create a commission and how to formalize the transfer of personnel documents.

The employer is often faced with the problem of organizing the transfer of files stored in the personnel department and documents in progress to a new employee, who will be accepted into the personnel department and will subsequently be responsible for personnel documentation. Of course, the ideal option would be to hire a new employee before the dismissal of the previous HR officer. But in practice, this is hardly possible - a newcomer can start work only after the dismissal of the previous employee, otherwise staffing and financial discipline may be violated.

So, the procedure for transferring personnel documents when changing the person responsible for maintaining personnel records is not regulated by legal acts. Nevertheless, in practice, certain rules have emerged for its implementation. In particular, this procedure can be divided into several stages:

— creation of a commission;

— checking the availability, content, execution, registration and storage of documents;

— drawing up acts of acceptance and transfer of cases.

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 accountant for wages, occupational safety engineer, documentation support specialist, 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.

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 contents 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”);

— log of control measures (clause 8 of article 16 of the Federal Law of December 26, 2008 N 294-FZ “On the Protection of Rights 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. We check 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 compiled 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. Check software. 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.

We draw up an act of acceptance and transfer of documents

After checking the documents, an act of acceptance and transfer of personnel documentation is drawn up. Such an act is drawn up arbitrarily.

It is advisable to reflect the names of documents and cases, the period of time they cover, their quantity, as well as information about the absence (damage or inaccuracies) of documents, comments about their content and design.

Note.All detected shortcomings in personnel document flow must be reflected in the acceptance certificate.

If a new personnel officer has not yet been selected, we recommend that you issue an acceptance certificate, according to which the previous personnel employee will hand over the documents of the personnel department without checking their quality and completeness, for example, to the chief accountant or another person authorized by the manager, by quantity. Subsequently, when a new employee of the HR department arrives, he will accept all submitted documents according to the report and begin an audit of the documentation. Based on the results of the personnel audit, a new employee can draw up a memo or report addressed to the manager about identified errors in the preparation and storage of documentation and ask to create a commission to check the status of work with personnel documentation.

We recommend that you formalize the acceptance and transfer of work books in a separate act. Such an act must contain a list of all work books indicating the following information: last name, first name and patronymic of the owner, series and number of the work book (insert), the total number of work books and inserts, including those not previously claimed by dismissed employees. The same act should record the transfer of new forms of work books and inserts in them.

Why do we recommend this? Because responsibility for maintaining, storing, recording and issuing work books lies with a specially authorized person appointed by order (instruction) of the employer (clause 45 of the Rules for maintaining and storing work books). This means that you will have to issue an order, but without handing over a list of work records by name, how can you assign responsibility? No way. Thus, the procedure for accepting and transferring cases allows a new employee to assess the state of personnel documents and relieve himself of responsibility for mistakes made in the previous period.

Finally

Don’t be afraid to document the reception and transmission of personnel documents. This procedure will allow a new employee of the HR department to assess the state of personnel documents and relieve themselves of responsibility for mistakes made in the previous period. Note that if a newcomer refuses to sign the acceptance certificate (for example, seeing that personnel records are in a state of disrepair), it is necessary to explain to him that this is in his interests. Indeed, in the event of claims from regulatory authorities, all responsibility will rest with the employee performing HR duties at that moment. The goal of a personnel officer taking up his duties should be to improve the activities of the personnel service and, in addition to finding errors in already created documents, to accept all necessary measures to prevent them in the future.

The act of accepting the transfer of affairs upon dismissal is drawn up according to the sample and allows you to remove responsibility from the incoming employee for the actions of his predecessor. Since the procedure for transfer and the form of the act are not regulated by law, the manager independently organizes this process.

In what cases, upon dismissal, is an act of acceptance of the transfer of affairs drawn up?

The dismissal of a secretary, HR specialist, or chief accountant for any reason can disrupt the work process of the company or its branch. To mitigate possible consequences, the employer organizes a documented transfer of cases.

When a replacement for the resigning employee is not found, another employee or the director of the enterprise takes over all matters, while assigning additional powers to himself.

If a new specialist is found to fill the vacant position, he assumes all responsibilities. If the functions of the dismissed person were temporarily performed by another specialist, then the transfer of affairs occurs on the day the new employee takes office.

The employer organizes the transfer procedure in order to:

ensure uninterrupted workflow;
assess the amount of work for a new specialist accepting cases;
divide areas of responsibility;
stimulate high-quality performance of job duties by employees.

If a chief accountant resigns, he is required by law to report on his activities to the employer, and sometimes to higher authorities. The state of the financial statements is checked by a commission with the participation of the director, which, based on the results of inventory and data reconciliation, draws up an act of acceptance of the transfer of documents upon dismissal. A copy of it is sent to the regulatory authorities.

The dismissal of a cashier, warehouse manager and other materially responsible employees is carried out in agreement with the chief accountant. Before leaving, they are obliged to hand over the entrusted inventory items intact or compensate for damage caused to the employer.

Transfer process

The head of the company is obliged to organize the inspection and create conditions for its implementation. The transfer of cases is carried out after the issuance of an order by the director or head of the unit. The order must indicate:

the reason and timing of the acceptance and transfer;
the person responsible for the procedure;
composition of the working commission and approved chairman;
the period during which the act will come into force.

The commission usually consists of representatives of the administration, accounting workers, engineers, economists and other specialists. The director can conduct the audit on his own or invite a third-party auditor.

The absence of one of the members of the approved commission is grounds for recognizing the act of transferring cases upon dismissal as invalid.

The verification must be carried out before the employee leaves the position.

Fact! If a person refuses to hand over documents related to his official duties and created during his work in this organization, the employer has the right to bring him to material or disciplinary liability.

The fact of refusal is not a sufficient reason to delay the issuance of a work book and final payment. The manager can demand official documents after dismissal through the court.

The case transfer process consists of the following stages:

Drawing up an order.
Carrying out an inventory of accountable documents.
Checking documents for compliance with regulatory legal requirements.
Broadcast.
Drawing up a transfer and acceptance certificate.

The process of transferring cases involves not only a report on the status of work, but also oral recommendations to the receiver about the ways, conditions, methods and sequence of performing job duties. This information and personal example significantly influence the success of the specialist’s work in this area.

Additional documents required for drawing up the act

Since the procedure for transferring cases is not specified by law, the director of the organization himself approves the list of accompanying reports. Documents are prepared by performing the following procedures:

registration of the order issued for the transfer of cases;
a complete inventory of liabilities, assets and strict reporting forms;
record keeping checks;
performing the direct transfer of cases;
drawing up and signing the act.

If the procedure for transferring cases is not reflected in the organization’s documents, then an order is issued for each individual case.

What is indicated in the transfer deed?

Example document.

The act is drawn up in any form on sheet A4. It must contain a complete list of transferred papers, which are usually entered into a table. Since there is no standard form for the act of acceptance and transfer of cases upon dismissal, it most often takes the form of an accounting inventory of documents.

A sample of a completed act of acceptance and transfer of cases upon dismissal is shown in the picture.

The act must indicate:

Company name;
type and title of the document;
date and place of compilation;
registration number;
list of attached documents.

The drawn up act is signed by all members of the commission, the employee who resigned, and the employee hired in his place. If the manager accepts the cases, he separately checks and signs all the papers.

Nuance! A future employee who has not yet been registered for the vacated position is not required to participate in the process and accept cases.

Typically, the act reflects the correctness of the following documentation:

the company's accounting and internal control systems;
cash flow accounting;
accounting for the receipt, registration and safety of financial assets;
accounting and inventory of inventory items;
contracts, acts of reconciliation of mutual settlements and other financial documents;
reports submitted to the tax service;
settlements with employees, labor agreements, staffing schedules;
state of depreciation of property, etc.

If the incoming employee has doubts about any documents, he has the right to draw up an inventory of them. This will save him from possible problems in the future, and will allow him to distinguish between his papers and those prepared by the previous employee.

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