ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 16, 1996 No. 99

About approval of the Instruction about order of registration of the issued, returned and used warrants for receipt of values

According to the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of February 27, 1993 N 147, I ORDER:

Approve the Instruction about order of registration of the issued, returned and used warrants for receipt of values it (is applied).

Approved by the order of the Ministry of Finance of Ukraine of May 16, 1996 No. 99

The instruction about order of registration of the issued, returned and used warrants for receipt of values

1. The instruction extends to the companies, organizations and the organizations, their departments, branches, other separate divisions and representative offices of foreign business entities (further - the companies).

2. Raw materials, materials, fuel, spare parts, stock, the cattle, seeds, fertilizers, the tool, goods, fixed assets and other inventory items, and also intangible assets, cash documents and securities (further - values) are released to buyers or transferred free of charge only by proxy receivers.

3. Forms of powers of attorney (appendix 1) are issued after their logging of registration of powers of attorney (appendix 2) which shall be numbered, stitched and under seal also signatures of the head and chief accountant of the company. Numbering of the powers of attorney issued within year is end-to-end.

4. The warrant for receipt of values is issued only to persons working at this company. The power of attorney can be issued to persons which are not working at this company with the permission of the director if the company where this person works, issued it the warrant for receipt of these values and the same quantity from this company.

5. The power of attorney is signed by the head and the chief accountant of the company or their deputies and persons who on it are authorized by the director. When financial accounting is kept by centralized accounts department, the warrant for receipt of values is signed by the director and the chief accountant of centralized accounts department or their deputies and persons, them on it representatives.

The director the list of positions which occupation grants to the corresponding workers the right to sign the warrant for receipt of values affirms, and person performing writing out and registration of the issued, returned and used powers of attorney is designated.

When financial accounting is kept directly by the head (owner) of the company, the warrant for receipt of values is signed by the head (owner) independently.

6. The warrant for receipt of values from the supplier according to the job specification, the account, the agreement, the order, the agreement or other document replacing them is issued to the authorized representative on receipt and is registered in the magazine of registration of powers of attorney.

In case the authorized representative receive necessary values in this place (from one warehouse), but according to several job specifications, accounts and other documents replacing them one power of attorney with indication of in it numbers and dates of issue of all job specifications, accounts and other similar documents or several powers of attorney can be issued to it if values be received in different warehouses.

In case of writing out of the power of attorney the list of values which should be received under it (the column "Name of Values" in the form of the power of attorney) is provided surely with indication of the name and the number of values for obtaining irrespective of whether there are such data in documents for leave (the job specification, the account, the agreement, the order, the agreement, etc.) values. The blank lines of the power of attorney procherkivatsya.

Before issue of the power of attorney persons are instructed about procedure and terms of use and the report on use of the power of attorney or return of the unused power of attorney.

7. It is forbidden to issue powers of attorney which are fully or partially not completed, have no specimen signatures of persons addressed to which they are written out.

8. Effective period of the power of attorney is established depending on possibility of obtaining and export of the corresponding values according to the job specification, the account, delivery note or other document replacing them based on which the power of attorney, however no more than for 10 days is issued.

The warrant for receipt of values, calculations for which are perfromed according to the procedure of planned payments or delivery of which is performed by centralized and ring transportations, it is allowed on calendar month.

9. In case of deprivation of the authorized representative of the right to values under the power of attorney issued to it which effective period did not expire yet the power of attorney is withdrawn from such person. In case of cancellation of the power of attorney under which values parts turn out or calculations for which are perfromed according to the procedure of planned payments or delivery of which it is performed by centralized and ring transportations, the company which issued the power of attorney immediately notifies the supplier on cancellation of the relevant power of attorney. From the moment of such notification leave of values under the cancelled power of attorney stops. For leave of values under the cancelled powers of attorney responsibility is born by the supplier, and expenses from it are refunded in accordance with the established procedure.

10. Person to whom the power of attorney is issued shall no later than the next day after each case of delivery to the company of the values received by proxy irrespective of, values by proxy fully or partially are received, to provide to the employee of the company which performs writing out and registration of powers of attorney, the document on receipt of values by it and their delivery on warehouse (storage room) or to the responsible person.

Unused powers of attorney shall be returned to the employee of the company who performs writing out and registration of powers of attorney, no later than the next day after the termination of effective period of the power of attorney.

About use of the power of attorney or return of the unused power of attorney in the magazine of registration of powers of attorney the mark about document numbers (delivery notes, acts, etc.) on the received values or about date of return of the power of attorney becomes. The returned unused powers of attorney are extinguished by seal "is not used" and are stored during the term established for storage of source documents.

11. The new power of attorney is not issued to persons who did not report on use of the power of attorney or did not return the unused power of attorney which effective period terminated.

12. It is forbidden to release values in cases:

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