We draw up a power of attorney to receive material assets

From the point of view of the law, this is a written authorization that one person issued to another person (or persons) for representation before third parties (Article 185 of the Civil Code of the Russian Federation).

If we talk about a document that needs to be prepared for an employee of the organization so that he can receive the purchased goods, it is drawn up in a single copy by an authorized employee of the accounting department and given to the person who will represent this institution and receive the purchased inventory items from the supplier (hereinafter referred to as text - goods and materials) under the relevant agreement.

Until 06/06/2011 it was forbidden to issue such a document in the name of a person who does not work in the organization. However, by decision of the Supreme Court of the Russian Federation dated 06.06.2011 No. GKPI11-617, this requirement was canceled.

Form of power of attorney to receive material assets

The activities of any public sector organization are strictly regulated. Therefore, the forms of primary accounting documents for them are established strictly in accordance with the legislation of Russia (Order of the Ministry of Finance of March 30, 2015 No. 52n). However, a power of attorney to receive goods and materials is an exception. It does not have an approved primary form that is mandatory for use by public sector authorities.

In this situation, the organization has two options:

• develop and approve your own form;
• use one of those forms that were approved earlier, but then became optional.

own form

You can develop your own form and, having approved it in the accounting policy, use it in business activities (Article 9 of Law No. 402-FZ). The main thing is that it contains all the necessary details provided for in paragraph 2 of Art. 9 FZ No. 402-FZ:

• Title of the document;
• the date of its compilation;
• the name of the institution that issued;
• the content of the fact of economic life;
• value with indication of units of measure;
• the names of the positions of responsible persons;
• signatures of these persons and their transcripts.

unified form

Federal legislation does not prohibit the use of primary forms that were in effect before the entry into force of Law No. 402-FZ. The main thing is that they do not contradict the current legislation.

These include intersectoral primary forms approved in the albums of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a:

• No. M-2 (OKUD 0315001);
• No. M-2a (OKUD 0315002).

They also need to be approved by an internal act.

When making a choice, it must be remembered that No. M-2a is used by organizations from which the receipt of material assets is massive.

In the future, this article will use the M-2 form (with a spine about use). After receiving material assets, the tear-off spine must be returned to the accounting or other responsible service.

Form of power of attorney to receive the goods

Instructions for filling out a power of attorney to receive material assets

Above, you were able to download a power of attorney form for receiving material assets, and now let's look at how it is filled out using a specific example (No. M-2).

It is drawn up by an authorized employee of the accounting or other responsible service of the institution on the basis of the documents of the supplier (order, invoice, contract, order, agreement, etc.). It is necessary to reflect the passport data of the person for whom it is issued.

The front side is filled in first.

Step 1. The details of the institution, number, date of issue and period of issue are filled in.

Step 2. The "Position" field and the passport data of the representative of the institution are filled in.

Step 3. The details of the supplier, numbers and dates of receipt documents are filled in.

Then the reverse side is filled.

Step 4. If the supplier's documents reflect the names and quantities of material assets that need to be received, then there is no need to fill out the entire table. It is enough to indicate the name of the receipt document, the unit of measurement and the total amount in numbers and in words. Otherwise, the table must be filled in for each item of material assets.

Step 5. The person to whom the power of attorney is issued to receive material assets leaves a sample of a personal signature.

Step 6. The signatures of the responsible persons of the organization and their transcripts are affixed.

Step 7. The details in the tear-off stub are filled in (for No. M-2): number, date of issue and validity period, position and full name of the person who received it, and a receipt for receipt. Then the name of the supplier and receipt documents from him are indicated.

When issuing a power of attorney in the M-2a form, all actions in Step 7 are reflected in the Journal of Accounts.

Sample power of attorney to receive goods

Registration procedure

Institutions and organizations from which the receipt of material assets is of a massive nature can apply No. M-2a. In other cases, it is permissible to use No. M-2. Documents in the form No. M-2 can be ignored, they are registered on a tear-off spine.

For accounting No. M-2a, the accounting or other responsible service registers the issue in the journal “Accounting for issued powers of attorney”. Before use, the magazine must be laced and numbered. The template of the accounting journal was approved by the Decree of the USSR State Statistics Committee of December 28, 1989 No. 241 and has the following form:

Dates of issuance

The period for which the document is issued is usually 15 days. Upon receipt of material assets in the order of planned payments (for example, under a supply agreement), it can be issued for a calendar month.

If the validity period of the power of attorney is not specified, then it is considered that it is valid for one year (clause 1, article 186 of the Civil Code of the Russian Federation).