To obtain goods or materials at enterprises and organizations use powers of attorney, which can be issued to officials. The issuance of these documents to persons not working in the enterprise is unacceptable.
A power of attorney for goods and materials (trade and material values) must be signed by the head of the company and the chief accountant. It is possible that the document is signed by authorized persons if there is an order from the head for the implementation of this act.
The issued powers of attorney are used to receive goods that the supplier releases under the contract, account, along with the agreement, order or other document.
If it is necessary for a proxy to receive values on several accounts or orders, but in one place (warehouse), the recipient may be issued one power of attorney to receive goods and materials, in which the numbers and dates of issue of all accounts or orders must be indicated. You can also use several documents if you need to receive goods in different warehouses.
All powers of attorney must be registered with the accounting department. When writing documents, it must be borne 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 quantity and name of the goods received is not given in the agreement or other vacation document. With the indicated number and name of values, their list on the reverse side of the power of attorney is crossed out.
The issuance of partially or completely unfilled letters of attorney, as well as in the absence of the signature of the person to whom they were issued, is not allowed.
The power of attorney for obtaining goods and materials has a limitation period, which is established depending on the conditions for obtaining values on accounts. Usually this period is no more than 15 days. Sometimes, upon periodic receipt of goods for which payments are made as planned payments (for example, upon receipt of food products for preschool institutions), documents are issued for the calendar month. In exceptional cases, the power of attorney can be extended by the relevant ministry or department, but not more than a quarter.
If the authorized representative was deprived of the right to receive goods by issued power of attorney, and the validity period of this document has not expired, then it should be taken from such an employee and notify the supplier that the power of attorney has been canceled. Upon receipt of such a notice, the supplier must stop the shipment of all valuables on an invalid document, otherwise he is already responsible for the release of goods.
Power of attorney to receive goods and materials: sample
Organizations and enterprises that use procurement by proxy constantly and massively must register them in a pre-laced and numbered register for accounting. In this case, documents of the form M2a are used.
The person who received the power of attorney must not later than the next day after receiving the goods, regardless of whether they were received in full or in parts, report to the accounting department and provide documents on the fulfillment of the assignment or the delivery of goods to the warehouse. In this case, unused powers of attorney are returned the next day after the end of their validity period.
For employees who have not reported on the application of documents for receiving goods for which deadlines have passed, a new power of attorney to receive goods and materials is not issued. When the document is returned, the accountant makes a note in the power of attorney book (spine) or in the accounting journal, and repays unused forms, making the inscription “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 corresponding act.