Revision when the storekeeper changes: the handover

A storekeeper leaves or moves to another post, and a new person takes over. The most dangerous decision at that moment is "we know each other, just hand over the keys". If the stock is handed over without a count, then two or three months later, when a shortage appears, nobody can prove whose fault it is: the one who left says "I handed everything over", and the new one replies "this is what I was given". A handover revision exists to prevent exactly that dispute.

Why the count is essential

The balance on the day of the handover becomes the starting point for the new person responsible. A difference that arises after that point falls on them, and one that arose before it belongs to the previous employee. If the point is not fixed, the timeline disappears and every difference turns into an argument. The procedure also protects the person who is leaving, who can show with documents what was handed over. And the person arriving does not answer for something they never received.

The employee who is leaving is often upset or in a hurry. Do not show distrust: explain that the count is not a personal suspicion but a neutral routine applied to everyone. Cooperation will then be better.

Not only the goods

Do not limit the handover to the goods themselves. The list also covers the warehouse keys, the alarm code, scales, scanner and trolleys, document folders, and the returns and defects zone. Do not forget access to the accounting program either: the leaving employee's login and password are disabled and the new person gets separate access. Otherwise entries made under the old password will have no clear author.

Preparation

Settle four things before the count:

• the manager sets the date of the handover and the participants in a written order;
• the accountant prints the book balances for the handover date before seeing the count;
• receipts and issues are suspended during the count or recorded separately;
• both employees, the leaving and the incoming one, take part in the count.

Steps of the procedure

1. Close the latest documents: all receipts and issues up to the count date must be entered in the records.
2. Count zone by zone. Both sides stand side by side, and expensive and fast-moving items are counted twice.
3. Enter the differences in a reconciliation sheet: item, booked quantity, actual quantity, difference and its value.
4. Ask for a reason for each difference. Reasons confirmed by documents (a late receipt, a transfer) are corrected at once, while for unexplained differences the leaving employee writes an explanation.
5. Draw up the handover report, to be signed by both employees and the committee members.

Disputes and common mistakes

It is natural for the new employee to refuse to accept an item that shows a difference. Do not pressure them. Put the disputed items on a separate list, recount them and wait for supporting documents. Disputed items are recounted in front of at least two witnesses. The rest of the stock is accepted, while the disputed part stays on its own list until the matter is settled. The limits of liability depend on the contract and the rules in force, so in a complicated case consult a lawyer or the chief accountant.

The most frequent mistakes are these:

• the handover is "verbal", with no document;
• the count is held without the leaving employee, and conclusions are drawn later in their absence;
• a temporary replacement during leave or illness is not formalised;
• the report states only a total sum and no list of items is attached.

A hypothetical example: in a building-materials shop the storekeeper leaves. The records show 412 items and the count takes two days. Differences appear on nine items: six are explained by documents (a late receipt, two unrecorded transfers), and for three the leaving storekeeper writes an explanation. The manager enters those three in a separate sheet and hands the rest to the new storekeeper. As a result it is clear who answers for what.

Conclusion

When the person responsible changes, the cheapest and most reliable path is a handover with a count, a reconciliation sheet and the signatures of both sides. One copy of the report stays with the owner, one with the accountant and one with the employee. It is a day or two of work, but it prevents a dispute that could drag on for months. If you need the handover to be conducted impartially, the Reviziya team can organise the count and help prepare the report.