The recount order and committee: who is responsible for what

In many shops a recount goes like this: the owner says "we count tomorrow", the sales staff take sheets and spread out among the shelves, and in the evening it turns out someone somewhere made a mistake. Questions follow: who counted, who checked, who confirms the difference and who answers for it? A one-page order and a committee with a clear membership settle most of these questions before the count even starts.

The order: what goes into it

A recount order does not have to be long, but it should contain the following:

1. The date of the count and the start and finish times.
2. What is counted: sales floor, stockroom, showcase, returns area.
3. The cut-off moment, that is, the point at which the book balances are taken for comparison (for example the time of the last receipt).
4. The membership of the committee, its chair and deputies.
5. The deadline for handing in the results.
6. Which documents are drawn up.

The order is signed by the owner or director. Staff are told about it at least two or three days before the count and sign to confirm. The formal requirements for such an order depend on accounting rules and internal procedure, so agree the wording with your accountant in advance.

The timetable for count day

Attach a short timetable for the day to the order. For example:

• 08:00 meeting, allocation of zones and sheets;
• 08:30 statement and a note of the numbers of the last documents;
• 09:00 counting begins;
• 13:00 second count of positions with differences;
• 15:00 comparison of the results with the books;
• 17:00 signing of the draft certificate.

Committee membership and roles

In a small shop the committee may be three to five people. Roles are divided like this:

• The chair: runs the process, allocates zones and settles disputed cases.
• The counters: count in pairs, one showing the goods and the other writing.
• The checker: recounts positions with a difference a second time, as a different person.
• The bookkeeper: compares the results with the books and compiles the list of differences.
• The person financially responsible: the storekeeper or shop manager. They take part in the count, provide access and documents, and sign the sheets.

Name a deputy for every role in the order. If someone falls ill, the count is not postponed; the deputy steps in.

Conflict of interest

The commonest mistake: a salesperson counts the shelf they work at themselves. Then it is hard to check either their mistake or any concealment. Make the rule simple: everyone counts someone else's zone. The financially responsible person takes part but does not count their own zone alone. The committee chair should not be that same person. If the shop is short of people, bring in an employee from another branch, the owner or outside counters: what is needed from them is not knowledge of the goods but an exact record of what they see.

The statement and documents before the start

Before the count starts, the financially responsible person writes a short statement: all receipt and issue documents have been handed to accounting, delivered goods have been documented, and all the goods they are responsible for have been shown to the committee. This statement later spares you from "one more document turned up". Write the numbers of the last receipt and issue documents on the sheet too.

The document pack consists of the order, numbered count sheets and a log of their issue and return, the statement, the summary sheet, the list of differences and the final certificate. Blank and spoiled sheets are accounted for too: no numbered sheet may go missing.

The decision on differences

The committee only identifies a difference and makes a recommendation; the decision stays with the person who signed the order. Set the deadline in the order, for example five working days from when the difference is found. In that time the financially responsible person gives a written explanation, and the committee finishes the second count and the check of documents. The decision goes into the certificate: recount, correction of the books, write-off or another measure. Keep both the measure and its reason in writing. Nobody decides on their own difference: this rule protects both the team and the owner.

Conclusion

A clear order, roles and deputies, zones that are swapped, a statement and a decision on time make a recount beyond dispute. The Pereuchet team helps organise the count this way: it adds outside counters to the committee, numbers the sheets and hands over the final list of differences as a file for Excel or 1C.