To receive goods or materials atenterprises and organizations use powers of attorney that can be issued to officials. The issuance of these documents to persons who do not work at the enterprise is unacceptable.
Power of attorney for goods and materials (trade-materialvalue) must be signed by the head of the company and chief accountant. It is possible to sign the document by authorized persons, if there is an order of the head to execute this act.
The issued power of attorney is used to receive goods that the supplier releases under the contract, account, along with, agreement, order or other document.
If it is necessary to obtain a proxyvalues on several accounts or orders, but in one place (warehouse), the recipient can be issued one power of attorney for receiving goods and materials, in which the numbers and dates of issuing all accounts or orders should be indicated. You can also use several documents when you need to receive goods in different warehouses.
All powers of attorney must be registered inaccounting. When writing out the documents, it is necessary to bear in mind that for a complete list of the values to be received, a table is provided on the back of the form. It is filled in if the agreement or other holiday document does not include the quantity and the name of the goods received. Given the number and the name of values, their list on the reverse side of the power of attorney is crossed out.
It is not allowed to issue partially or completely unfilled proxies, as well as in the absence of a signature of the person to whom they are issued.
The power of attorney to receive goods and materials has a termprescription, which is set depending on the conditions for obtaining values on the accounts. Usually this period is not more than 15 days. Sometimes, when periodically receiving goods for which payments are made as planned payments (for example, when food is received for preschool institutions), documents are issued for a calendar month. In exceptional cases, the power of attorney may be extended by the relevant ministry or department, but not more than a quarter.
Если доверенное лицо было лишено права на receipt of goods under the issued power of attorney, and the validity of this document has not expired, it should be taken away from such an employee and notify the supplier that the power of attorney is canceled. Upon receipt of such notice, the supplier must stop shipment of all values on an invalid document, otherwise he is already responsible for the goods leave.
Power of Attorney to receive goods and materials: sample
Organizations and enterprises applying procurement bypowers of attorney constantly and in large quantities must register them in a pre-stitched and numbered accounting journal. In this case, use the documents form M2a.
The person who received the power of attorney should no laterthe next day after receiving the goods, regardless of whether they were received in full or in parts, to report to the accounting department and provide documents on the fulfillment of the task or delivery of goods to the warehouse. At the same time, unused powers of attorney are returned the next day after the end of their validity period.
Employees who have not reporteddocuments for the receipt of goods for which the deadline was issued, a new power of attorney for the receipt of goods and materials is not issued. When returning the document, the accountant makes a mark in the book of powers of attorney (spine) or log book, and redeems the unused forms, making the words “not used”. After that, they are kept by the responsible person until the end of the reporting year, and then destroyed - this is displayed in the relevant act.
