How to find a shortage

Lack is a loss of values, the responsibility for which is assigned to the materially responsible person at the conclusion of the contract. To find a shortage means to carry out a full financial audit, draw it up, and then submit a demand for the introduction of the missing values ​​discovered during accounting.

You will need

• - Act;

• - explanation;

• - punishment;

• - recovery.

Instruction manual

1

To find a shortage, record all values. Create an administrative commission to conduct an inventory and design of all documents. The commission should include representatives of the administration, accountant or chief accountant, financially responsible person or team, if the work was carried out by the brigade method, head of a department, section or warehouse.

2

Recalculate all material values ​​at the time of the audit. Perform the calculation of all financial invoices, surrendered revenue. If the balance of goods in stock or cash at the checkout does not coincide with the proceeds and receipts received, then there is a shortage.

3

Issue an act confirming the detected shortage. Familiarize with the document the materially responsible person or persons, ask to sign the document of all members of the commission and materially responsible persons.

4

Further, you must obtain a written explanation of the shortage found. Unfortunately, financially responsible persons are not always ready to indicate the fact of a shortage and explain something to the administrative staff of the enterprise. Therefore, if you have not received a written explanation, issue an additional refusal act, sign it with all members of the commission that conducted the audit.

5

Draw up a document on sentencing, issue an order in which indicate the fact of a detected shortage, the sentence imposed on the materially responsible person.

6

You must have written confirmation that all the equipment on which the goods were weighed during reception and sale is in good condition. To receive this document, invite a representative of their technical service, which services all technical equipment under the contract.

7

Inspection of equipment should take place in the presence of representatives of the administrative commission. Issue another act on the results of the audit. You will get a complete package of documents allowing you to part with a financially responsible person under Article 81 of the Labor Code of the Russian Federation.

8

Subtract all shortages from the calculation upon dismissal. If this amount is not enough and no one plans to make the balance of the shortfall voluntarily, contact the court of arbitration for enforcement.

9

If you left a financially responsible person for further work, calculate the monthly shortfall in the amount of 25% of the amount of earnings.