In labor law, materially responsible persons are categories of employees who are assigned, in accordance with the law, full liability for damage resulting from failure to take measures or to ensure the safety of valuables entrusted to the report.
In accordance with the legislation governing the MO of workers for damage to an enterprise or institution, these categories of employees and workers have certain rights.
They take part in the reception, warehousing, processing, sale (vacation), storage of goods, as well as the calculation and control of daily revenue received from the sale of products, their collection. In addition, the financially responsible person is involved in the preparation of documentation for the vacation and receipt of goods in quality and quantity in accordance with the rules established by law.
Responsible persons exercise mutual control over the sale, vacation, storage, use or transportation of valuables in the production process. They participate in the inventory of the values transferred to them. This category of workers should receive information on reports on their movement and balances, on expenditure and receipt cash and commodity documents. Responsible persons verify the correctness of prices established for goods, they have free access to all values in the accountable.
If necessary, the financially responsible person may require management to conduct a second or extraordinary inventory. It also has the right to declare the challenge of certain workers who, in his opinion, are not capable and cannot keep values. For this, a written statement of challenge is drawn up in writing, which indicates reasonable motives and which is signed by the challenging employees. A challenge may be issued in the form of a meeting minutes.
The financially responsible person has the right to conduct, with the knowledge of the management, a self-examination of the preservation of values, issuing this procedure with inventory certificates and notifying the administration of the results of the audit. In addition, it may require the fulfillment of the conditions of the contract and the adoption of any measures to fully preserve the goods and material values. Employees can, together with the administration, participate in solving and discussing issues of the company’s work that are related to the implementation of employee liability agreements.
The order on the appointment of a financially responsible person is signed by the head of the enterprise, structural unit.
In addition to rights, financially responsible persons also have obligations that include a careful attitude to the values transferred for storage and for other purposes. Workers must take any measures to prevent damage. They are also obliged to keep records in the prescribed manner, to draw up reports, to submit to the administration monetary and commodity reports on the balances and movements of the material assets entrusted to them. In the event of circumstances that threaten the safety of goods and other valuables, the materially responsible person is obliged to inform the management and administration of the organization about this in a timely manner.
In turn, the management and administration of the enterprise must create financially responsible persons the necessary conditions for the preservation of values and for normal operation. Workers should be allocated separate ancillary, auxiliary, industrial premises, including places for storing entrusted property. Measures must be taken in a timely manner to eliminate and identify the reasons that impede the preservation of values, as well as to hold accountable those who are guilty of damage.