The change of user of the property must be recorded on paper. Sufficient documentary evidence will be the act of acceptance and transfer of material assets, a sample of which we will provide below. We will also consider the cases for which it is relevant, the specifics of its application, the features of its preparation, mandatory details - all the important points so that you know how to fill it out correctly.
general information
Any company has some assets, and it is important not only to reliably protect them, but also to operate them effectively. To do this, they should be clearly controlled, transferred for temporary possession to other legal entities (without changing ownership), if this is economically beneficial, and this fact should be reflected in the accompanying documentation of the enterprise.
Please note that the legislation does not require the use of any one standard form. Any organization has the right to develop its own, convenient for employees and, in principle, simple sample of an acceptance certificate for goods and materials (inventory assets) - the main thing is that the form contains all the required details, a full list of which we will provide below. If you don’t have time for this, you can do it even more logically and fill out the MX-1 form, because it has several advantages:
- traditional for document management practice and therefore familiar to representatives of various authorities;
- unified and therefore understandable;
- convenient for adjustments - it’s no problem to add the necessary data to it or delete unnecessary ones.
In practice, this is what most companies prefer, so it can be considered a standard. Just remember that it must be certified in any case so that it complies with the accounting policies of the enterprise.
Why is it necessary?
Unlike the delivery note, the act documents that the recipient actually received the goods. At the same time, the signed document indicates that the product has the required quality, and the recipient has no complaints.
Anyone can draw up a document. Practice shows that such an act is extremely rarely drawn up between individuals. Although the document can be drawn up according to mutual desire. In general, anyone can be a party in this case. For example, a deed is often drawn up between two organizations. It can also be drawn up between the company and its responsible employee. For example, when a product is transferred to a warehouse for storage.
When one party transfers money and material assets to the other, a document should be drawn up confirming this fact. Here information about the product is recorded, its price, quality, quantity and other parameters are indicated. In case of any disagreement between the parties, for example, the product has defects, malfunctions, defects, the executed document will become important evidence in court proceedings. With its help, both the sender and the recipient will be able to prove that they are right.
( Video : “Act of acceptance and transfer of goods. Format 2018”)
You also need to know that there are situations in which it is simply impossible to do without drawing up this act. As a rule, this applies to cases where modern high-tech equipment is transferred between organizations. The need to draw up a report is explained by the fact that before transfer such devices are subject to verification, inspection, and trial runs.
Often the act is drawn up within the same organization when the goods are transferred for safekeeping. This means that an employee or an entire department is financially responsible for the integrity of the goods. Naturally, in order to preserve a product, it is necessary to document its original characteristics, quantity, and condition.
Form of acceptance certificate for transfer of goods
When a transaction is made between organizations, a corresponding agreement is drawn up, which specifies its terms. Quite often, the parties do not see the need to draw up an act, so they limit themselves to a consignment note drawn up in the TORG-12 form. However, when a particularly valuable product is transferred, the parties still decide on the need to draw up a deed.
Today, legislation does not oblige organizations to draw up an act in any special form. This means that each company has the right to develop and approve by internal rules its own template for the execution of this document. Free style is also acceptable. But you need to remember, regardless of which design option was chosen, the following information must be indicated here:
- Document's name;
- City of registration and date;
- The name of the transferred goods, data about it;
- Additional characteristics;
- Names of the organizations between which the transaction is carried out;
- Passport details of directors or other representatives;
- Passport details if the parties are individuals;
- Signatures of representatives and seals of organizations.
Why is an act of transfer of material assets required?
It is proof of the fact of a change in the user of the property. Its error-free execution implies that the responsibility for the safety of the asset will be borne by the recipient, who will have to pay compensation in the event of loss or damage. With his name on hand, you can safely go to court with a statement of claim to recover the appropriate amount from the guilty party.
The one who gives something for a while is considered a depositor, the one who receives is considered a custodian. Information about these legal entities is necessarily written down in the business paper, along with the period and terms of the agreement. Immediately after the expiration of the agreed period, another document is created - indicating the return of the property.
When performing external operations, it is drawn up as an annex to the concluded business agreement. It also helps to record the fact of the direction of an asset from one structural division of the company to another, as a result of which the control of transferred objects is simplified (especially when branches are geographically remote from the head office and administrations). This approach allows you not to travel for business papers and not to carry them with you, but to use those that are locally available.
Ready-made solutions for all areas
Stores
Mobility, accuracy and speed of counting goods on the sales floor and in the warehouse will allow you not to lose days of sales during inventory and when receiving goods.
To learn more
Warehouses
Speed up your warehouse employees' work with mobile automation. Eliminate errors in receiving, shipping, inventory and movement of goods forever.
To learn more
Marking
Mandatory labeling of goods is an opportunity for each organization to 100% exclude the acceptance of counterfeit goods into its warehouse and track the supply chain from the manufacturer.
To learn more
E-commerce
Speed, accuracy of acceptance and shipment of goods in the warehouse is the cornerstone in the E-commerce business. Start using modern, more efficient mobile tools.
To learn more
Institutions
Increase the accuracy of accounting for the organization’s property, the level of control over the safety and movement of each item. Mobile accounting will reduce the likelihood of theft and natural losses.
To learn more
Production
Increase the efficiency of your manufacturing enterprise by introducing mobile automation for inventory accounting.
To learn more
RFID
The first ready-made solution in Russia for tracking goods using RFID tags at each stage of the supply chain.
To learn more
EGAIS
Eliminate errors in comparing and reading excise duty stamps for alcoholic beverages using mobile accounting tools.
To learn more
Certification for partners
Obtaining certified Cleverence partner status will allow your company to reach a new level of problem solving at your clients’ enterprises.
To learn more
Inventory
Use modern mobile tools to carry out product inventory. Increase the speed and accuracy of your business process.
To learn more
Mobile automation
Use modern mobile tools to account for goods and fixed assets in your enterprise. Completely abandon accounting “on paper”.
Learn more Show all automation solutions
Application of the act of acceptance and transfer of inventory items
Here are the most common cases of relevance of its design:
- During the inspection, a discrepancy in the quality/quantity of available goods was recorded;
- products are sent for storage;
- products arrive without accompanying documents;
- property is transported from one structural unit to another or redistributed between authorized persons;
- assets are alienated for someone else's benefit by decision of the commission;
- a contract is concluded for short-term use, for a period of several days or even hours.
In all of the above situations, it is permissible to fill out the business paper in question arbitrarily (by entering the necessary details).
List of permitted products and things
First, it’s worth understanding the items and products that are allowed to be transferred to a suspect. You will find a detailed list of prohibited and permitted items on the Ministry of Justice website. But in short, in prison, according to Order of the Ministry of Justice of the Russian Federation dated December 3, 2015 No. 277, products that can be stored for a long time and that do not need to be prepared are accepted as delivery. Here are the main permitted products:
- canned food;
- dried fruits;
- bread and bakery products;
- honey, condensed milk, sugar;
- tea, coffee, both instant and in beans, powdered jelly, citric acid, etc.;
- sunflower and butter (butter can only be transferred to the pre-trial detention center);
- sausage (usually raw smoked), lard;
- noodles, purees and instant cereals;
- seasonings - chicken cubes, onions, garlic.
Important! Medicines and medicines can be transferred only after the suspect or convicted person has been examined by the detention center doctor and a prescription has been issued. In other cases, medications are not taken.
Now it’s worth considering a typical “food basket” for prisoners.
What is he like?
The simplest act of acceptance and transfer of goods and materials (inventory), the form of which we will separately provide below, is precisely the primary accounting documentation. Therefore, it must contain a detailed description and key distinctive characteristics of those things that become the objects of the transaction:
- purchase and sale;
- deliveries, one-time or regular;
- registration of a lease agreement (relevant not only for real estate);
- responsible storage.
The property described by this paper includes goods, raw materials for the manufacture of products, auxiliary materials such as additives or dyes, spare parts, semi-finished products, containers, and fuel. The main thing is that the work of the enterprise is simplified.
When is it compiled?
Whatever sample form for the act of acceptance and transfer of material assets you choose, remember that it should be drawn up, checked, and signed directly on the day the user of the property changes. This is usually done by the recipient or his authorized representatives: they indicate a specific date for the actual completion of the transaction.
In practice, control over the correct filling and approval is most often carried out by the head of the enterprise. He also determines which of his subordinates will be responsible for storing and ensuring the safety of the asset, as well as what compensation will have to be compensated in the event of damage, theft, or loss of the agreed items.
How to draw up an act of acceptance and transfer of material assets
Keeping in mind two things: firstly, that there is no single form of registration, which means there is a certain freedom in decision-making, and secondly, that there are still mandatory details, without which the document will not be have legal force.
Taking into account both of these points, we propose to act according to the following algorithm:
- Take MX-1 as a basis - understandable, standard and already containing fields for indicating the necessary information.
- You add data that is relevant specifically to your transaction, for example, evidence of product quality, an addition to the contract, the exact number of pieces in the shipment, existing complaints, etc.
- Remove unnecessary (outdated) information.
With this approach, you get the most concise and easy-to-check primary documentation.
There are enough thermometers for everyone
— According to the Federal Penitentiary Service, medical posts have been organized in all institutions to identify patients with respiratory symptoms. Can you explain what exactly they do in these positions?
— The list of measures to prevent the spread of disease in penal institutions includes daily monitoring of the health status of penitentiary employees, as well as persons held in colonies and pre-trial detention centers. Medical workers have increased the number of cell-by-cell rounds and examinations. Monitoring of the health status of people suffering from chronic diseases has been strengthened.
Colonies and prisons of the Altai Territory
Official satst of the Federal Penitentiary Service for the Altai Territory.
— Colonies and isolation centers had to provide a supply of medicines, disinfectants, non-contact thermometers, and personal protective equipment. What is this stock now? How many contactless thermometers and masks are needed per 1 thousand prisoners?
— Penal institutions of the region are fully provided with the necessary medications, personal protective equipment and disinfection, as well as non-contact thermometers. In all institutions, additional disinfection measures are carried out daily using modern special means and bactericidal irradiators (recirculators).
What is contained in the act
First of all, the mandatory details that have already been repeatedly mentioned, and secondly, important details that are relevant for a particular case, for example, about existing defects or the rental period. It is simply necessary to provide a place (point) for indicating claims - so that later there will be somewhere to enter your demands for compensation for damage suffered. If the subject of the transaction is not one object, but a whole group of them, different in type, value, character, this fact also needs to be reflected.
It should be filled out in at least 2 copies - for each party, so that there is an opportunity to subsequently go to court and resolve the controversial issue in their favor.
The pre-trial detention center is “loaded” by 70%
— How is the department ordered to act in the event of a worst-case scenario—a mass outbreak of the disease on the territory of a single colony? After all, it is physically impossible to ensure isolation of everyone there.
— To date, no cases of new coronavirus infection have been registered in penal institutions of the Altai Territory.
If a disease occurs in institutions in the region, premises have been identified to isolate these individuals from the bulk of the special contingent, which will prevent the spread of infection.
Colonies and prisons of the Altai Territory
Official satst of the Federal Penitentiary Service for the Altai Territory.
— What is the current workload of pre-trial detention center No. 1 in Barnaul? How long will this pre-trial detention center be able to accommodate special forces?
— Currently, the occupancy rate of pre-trial detention center No. 1 is 70% of the established limit.
Reception of suspects and accused persons into the institution is carried out as before. Citizens newly admitted to pre-trial detention centers, as well as correctional institutions, undergo a 20-day quarantine in strict isolation.
Carrying out judicial investigative actions of suspects, accused and convicted persons with investigators, interrogators, meetings with defenders and lawyers are organized in the premises of short-term meeting rooms (through glass).
Prison, barbed wire.
CC0
In exceptional cases, upon written request from arriving persons, such events are carried out in investigative rooms with the availability of personal protective equipment (masks, shoe covers and gloves).
What form of the act of acceptance and transfer of material assets should be used?
It is not mandatory, but there are standard ones, that is, the most common and universal ones - we will consider them below.
MX-1: features of its filling
It looks like this:
Pay attention to the number and location of fields - they are designed so that you can clearly present all the important data. And the law does not prohibit removing some of them or adapting them to your needs. Why? Because the document itself is proof of a change in the user of the asset - it confirms an already accomplished fact, and does not give permission to complete a transaction, so it is not subject to particularly strict requirements.
This form is convenient to use as a basis when concluding agreements, leases or temporary possession agreements. When you own the asset, be sure to leave space to record your complaint so that if you receive an item back that is defective, you can state your dissatisfaction and take the matter to court to resolve the dispute. And so that the chances of winning the case are subsequently as high as possible, it is worth immediately indicating as much information as possible about the parties to the transaction and its object (quality characteristics, consumer properties, etc.).
Attention, the document will not be considered valid if it is signed by persons who do not bear any obligations in the event of theft, damage, or partial damage to property.
Sample act of acceptance and transfer of goods and materials between financially responsible persons
Again, the legislation does not provide for one form as mandatory. But a certain practice still exists: for example, catering enterprises and related fields most often use the OP-18 form, and other companies can also adopt it. It is convenient enough to become the basis on which you can easily develop your own primary document, including details in it in accordance with paragraph 2, paragraph 9, article of Federal Law No. 402. The main thing is that it has legal force, and for this it should be approved in the accounting policy by order of the manager and make sure that he gives a whole range of information.
The act of transfer of material assets between MOL organizations must contain:
- name, place and date of filling;
- Full name, passport details of persons receiving and donating assets;
- an employment contract, order, other papers explaining the need to change the user of the property;
- a list of objects, which is most conveniently presented in a table - with a serial and inventory number, name of the item, units of measurement, number of pieces in the batch, cost;
- confirmation of a competent inspection and absence of claims on both sides;
- a note about how many copies have been created; usually there are two of them, but you can make three - for accounting or inspection authorities.
At the end - the signatures of the manager (or his authorized subordinates) and the MOL. In general, the document looks like this:
Find out how to speed up the process of inventory inventory by 5 times?
Find out more
Form for the act of acceptance and transfer of material assets to the employee (sample)
It is relevant when the asset remains on the balance sheet of the enterprise, but the one who bears the obligation to store it quits or goes on vacation. In such a situation, it is necessary to appoint a new MOL - according to the following scheme:
- An inventory is carried out to find out if there is a shortage, and its results are included in special reports. You can simplify this process using software from Cleverence, for example, Sklad15.
- The first person signs that he is parting with the agreed upon items, the second - that he receives them.
All this can be done not only directly, but also through a third party, which is the company itself. In this option, more bureaucratic work and confirmation will be required: first, that the objects have returned to the balance sheet of the enterprise and there are no claims against the subordinate who held them, then, that their next custodian has been found and appointed.
Developed on the basis of OP-18, the document looks like this:
What papers can be replaced
It is interesting that in itself it is not a complete equivalent to a purchase and sale or lease agreement, but can only act as an annex to it. But the act of moving material assets, an example of which we gave above, is not the only thing that can be used. You have the right to draw up anything that confirms the need for a decision to transfer an asset and contains mandatory information.
This could be a delivery note - with information about the product, parties to the transaction and other relevant data.
But there are also cases in which the alternative is unacceptable. Typically, these are situations where it is necessary to leave the possibility of making claims (or asserting their absence), for example, when concluding a contract for the purchase of large industrial equipment or expensive property.
Services for sending packages and communicating with the convicted person
Detention centers or places of detention may be far away and getting to them can be difficult. Today there are special services that make life easier for relatives and friends of the convicted person. Through them you can process parcels, send money to the prisoner’s personal account and even communicate.
Unfortunately, these services do not yet operate in all penitentiary institutions.
But they are developing and soon promise to cover all pre-trial detention centers and colonies in Russia. Here are the three largest and most popular services today:
- https://fsin-pismo.ru – intended for communication. Thanks to this service, you can send messages, photographs, and the convicted person can scan and send a handwritten letter;
- fsin-money.ru – a service for sending money to the personal account of a convicted person;
- sizo-mag.ru is an online store where you can buy all the necessary products and things. In this case, store employees will independently collect the parcel and send it to the addressee. Parcels are sent throughout Russia.
Ready-made solutions for all areas
Stores
Mobility, accuracy and speed of counting goods on the sales floor and in the warehouse will allow you not to lose days of sales during inventory and when receiving goods.
To learn more
Warehouses
Speed up your warehouse employees' work with mobile automation. Eliminate errors in receiving, shipping, inventory and movement of goods forever.
To learn more
Marking
Mandatory labeling of goods is an opportunity for each organization to 100% exclude the acceptance of counterfeit goods into its warehouse and track the supply chain from the manufacturer.
To learn more
E-commerce
Speed, accuracy of acceptance and shipment of goods in the warehouse is the cornerstone in the E-commerce business. Start using modern, more efficient mobile tools.
To learn more
Institutions
Increase the accuracy of accounting for the organization’s property, the level of control over the safety and movement of each item. Mobile accounting will reduce the likelihood of theft and natural losses.
To learn more
Production
Increase the efficiency of your manufacturing enterprise by introducing mobile automation for inventory accounting.
To learn more
RFID
The first ready-made solution in Russia for tracking goods using RFID tags at each stage of the supply chain.
To learn more
EGAIS
Eliminate errors in comparing and reading excise duty stamps for alcoholic beverages using mobile accounting tools.
To learn more
Certification for partners
Obtaining certified Cleverence partner status will allow your company to reach a new level of problem solving at your clients’ enterprises.
To learn more
Inventory
Use modern mobile tools to carry out product inventory. Increase the speed and accuracy of your business process.
To learn more
Mobile automation
Use modern mobile tools to account for goods and fixed assets in your enterprise. Completely abandon accounting “on paper”.
Learn more Show all automation solutions
Features of the MOL change
The order of action comes to the fore - the following steps must be taken:
- Issue an appropriate order, certified by the manager.
- Check the availability and completeness of assets through inventory.
- Establish the real number of items or the fact of their absence, damage, shortage.
- Let the “old” and “new” responsible employee sign.
We remind you that the act of acceptance and transfer of goods and materials (inventory) to an employee, a sample of which we have already given, can be executed directly, between subordinates, or with the participation of an intermediary - the company itself. But in both cases, it is more practical to draw it up in 3 copies: one will be received by the parties, and the third by the accounting department. The main thing is that the document will confirm: the asset is in storage and is in proper condition, and there are no claims against its previous holder - transferring to another position, going on vacation or resigning.
Reference. How do colonies live?
1. In Rubtsovsk special regime colony No. 9, video lessons are broadcast on cable television for convicts. Due to restrictive measures in the colony, the broadcasting format was revised. “If before this the main place on air was occupied by news releases, now most of it is given to socially oriented material. The main section now is “Let’s talk about the main things.” Its heroes are employees of the social protection group for convicts, the educational department, and the production service...”, the press service of the Federal Penitentiary Service reported.
2. Eduard Cheglakov, a convict from medical correctional colony No. 1 (Barnaul), took part in an absentee all-Russian scientific and practical conference dedicated to the formation of a high-quality cultural environment. Cheglakov and his co-author Ilya Zuev, who is a teacher at an evening secondary school, have now been invited to take part in the International Practical Forum “Culture of the Eurasian Region”. Cheglakov and Zuev are planning a report on the peculiarities of the work of clubs in the correctional system of the region. Their works will be included in the Russian Science Citation Index.
3. In maximum security colony No. 10, the digitization of the library collection has been completed, which began in 2022. All information was organized in alphabetical order and entered into the computer. To make it easier to find the book you need, the data bank even shows the number of the shelf where it is located. The fund now contains more than 12 thousand books. Up to 50 convicts use the library's services every day.
Required details
- name - explains what kind of business paper it is;
- place and full date of filling;
- information about the parties to the transaction (names of companies, full names of managers and their passport details, legal addresses, contact numbers);
- reference to important parameters of the contract (subject, date of conclusion, serial number);
- a detailed and detailed description of the product (quantitative and qualitative indicators, key features, and, if any, defects);
- company seals and MOL signatures.
The cost of stocks sent for storage must also be entered. So the act of acceptance and transfer of the warehouse (the sample of which coincides with the forms already given above) will reflect the value of the asset. To complete the picture, you also need to indicate VAT (or a legal reason for non-payment of tax) - this will help avoid disputes and misunderstandings with the other party.
When concluding transactions directly, information about receipt of full or partial prepayment is optional, but highly desirable, as it significantly simplifies further mutual settlements. If third parties are involved, this information must be provided.
Education in video format
— In the colonies there are daily events during which it is physically impossible to exclude the accumulation of large groups of people. This includes meals for the teams in the canteen, going to work in the industrial zone, and mandatory checks. Has the routine changed in any way in this regard?
— Until further notice, cultural, sports, mass and entertainment events with suspects, accused and convicted persons have been suspended. As part of educational work, events are held in video format and broadcast via cable television.
Colonies and prisons of the Altai Territory
Official satst of the Federal Penitentiary Service for the Altai Territory.
The activities provided for in the daily routine are carried out in full. Checks for the presence of convicts and visits to the canteen take place in teams; convicts are taken to work in teams. Such measures help to avoid large gatherings of people.
Legal nuances
The document should be drawn up in at least 2 copies - so that you receive one of each of the “old” and “new” MOL. Only authorized people have the right to sign; if the buyer is a legal entity and is represented by an individual, this fact must be confirmed by a power of attorney.
The contract should indicate that an act of issuing material assets to the employee has been drawn up: the sample application in this case will have the same legal force as the main contract.
This paper helps to successfully resolve controversial issues in court. Because it confirms both the change of user of the asset and the proper quality of the property. The following information indicates the legality and timeliness of the procedure:
- delivery within the agreed time frame and without any associated violations;
- signature of the MOL confirming the correctness of the inspection;
- coincidence of the number of product units;
- no claims against the counterparty.
How to write an application correctly
But it is not enough to know what products are acceptable for transfer to a pre-trial detention center - the bureaucratic side of the issue is no less important. To send a parcel or transfer it to a prison or pre-trial detention center, you must fill out an application in two versions. One of the papers is provided to the prisoner himself.
So, in the established sample application for transfer to a convicted person, the following information must be entered:
- Full name and residential address of the person completing the transfer. His degree of relationship or relationship with the prisoner is also indicated;
- in the column “Please accept the transfer for a suspect, accused, convicted person,” the full name of the arrestee is indicated;
- After this, the columns are filled in, where all the products intended for transfer are entered. Only the name of products and things is indicated - their weight and quantity will be indicated by the detention center employee after checking them;
- After listing the products, a signature and date are placed.
After the form for transfer to the pre-trial detention center is completed, it is handed over to the detention center employee, who signs authorizing the transfer of products. The receiver, in turn, weighs and inspects the entire list of declared items and, if everything complies with the established procedure, signs and confirms the fact of acceptance.
In addition, it is not necessary to go to the place of detention yourself - there are several alternative ways to deliver food to a convicted person:
- by mail;
- through special services.
But the application form is mandatory and will have to be filled out in any case.
