Shortage is the loss of values, the responsibility for which is assigned to the materially responsible person when concluding the contract. Finding a shortage means carrying out a full financial check, documenting it, and then submitting a requirement to enter the missing values found during accounting.
It is necessary
- - Act;
- - explanation;
- - punishment;
- - collection.
Instructions
Step 1
To find the shortage, conduct a record of all values. Create an administrative committee to take inventory and complete all paperwork. The commission should include representatives of the administration, an accountant or chief accountant, a financially responsible person or a team, if the work was carried out by a brigade method, the head of a department, section or warehouse.
Step 2
Recalculate all material values at the time of the inspection. Calculate all financial invoices for the surrendered proceeds. If the balance of goods in the warehouse or cash in the cash register does not coincide with the received proceeds and receipts, then there is a shortage.
Step 3
Issue an act confirming the detected shortage. Familiarize the financially responsible person or persons with the document, ask all members of the commission and financially responsible persons to sign the document.
Step 4
Further, you must receive a written explanation of the shortage found. Unfortunately, financially responsible persons are not always ready to indicate the fact of shortages and explain something to the administrative staff of the enterprise. Therefore, if you have not received a written explanation, fill out an additional act of refusal, sign it with all members of the commission that conducted the check.
Step 5
Draw up a document on the imposition of punishment, issue an order in which indicate the fact of the discovered shortage, the punishment imposed on the financially responsible person.
Step 6
You must have written confirmation that all equipment on which the goods were weighed upon receipt and sale is in good condition. To obtain this document, invite a representative of their technical service, who serves all the technical equipment under the contract.
Step 7
Equipment check should take place in the presence of representatives of the administrative commission. Draw up another act on the results of the check. You will get a full package of documents that allow you to part with the financially responsible person under Article 81 of the Labor Code of the Russian Federation.
Step 8
Subtract the entire shortfall from the calculation upon dismissal. If this amount is not enough and no one plans to make the remainder of the shortfall on a voluntary basis, apply with a statement of claim to the arbitration court for enforcement.
Step 9
If you left a financially responsible person for further work, calculate the shortfall monthly at 25% of the amount of earnings.
