Power of attorney for receipt of goods and materials: peculiarities of using the document

To obtain goods or materials at enterprises 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.

The power of attorney for goods and materials (trade-and-material values) should be signed by the head of the company and the 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 powers of attorney are 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 the values of the trustee for 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 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 in the accounting department. When writing out the documents, it is necessary to bear in mind that a complete table of the values to be received 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 for obtaining goods and materials has a statute of limitations, which is established depending on the conditions for obtaining the values on the accounts. Usually this period is no more than 15 days. Sometimes, with periodic receipt of goods for which payments are made as planned payments (for example, when receiving food products for preschools), documents are issued for a calendar month. In exceptional cases, the power of attorney may be extended by the relevant ministry or department, but no more than for a quarter.

If the trustee was deprived of the right to receive goods on the issued power of attorney, and the validity of this document has not expired, then 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 valuables on an invalid document, otherwise he is already responsible for the goods leave.

Power of attorney for receipt of goods and materials: sample

Organizations and enterprises that use procurement for powers of attorney permanently and massively must register them in a pre-tent and numbered accounting journal. In this case, use documents form M2a.

The person who received the power of attorney must, not later than the day following receipt of 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 task or 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.

Employees who did not report on the application of documents for receiving goods for which the deadlines were issued do not issue a new power of attorney to receive goods and materials. When the document is returned, the accountant makes a note in the book of powers of attorney (the counterfoil) or the accounting journal, and redeems the 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 - it is displayed in the relevant act.