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What is your course of action if he accused you and you became the only one responsible for that lost. are you going to purist your innocent or you will carry it as a charge to avoid your manager in future
When someone resigns then the first thing to do is to forward all documents, duties to a person in charge, and he or she can't get final salary or experience certificate without confirmation from the person in charge that he or she took everything related to work, so such case will never happen.
first of all I will try to search for the lost paper in the places I know my manger is used to leave things at (usually the managers who are used to lose things they do that in the same places everytime) I will start search in his drawers, his suitecase, his car or the last places he was seen in "other offices" a last try i will call his wife as ask her to search at home "as I have good relation with the boss wife :').
If the document is not found i have no other choice but to ask the resigned employee to come over and write a new resignation dated back to the time he submited the resignantion.
ask the employee to provide the copy of his resignation, give the copy to your manager to sign and mention original was lost,if the employee lost the copy too you can ask him to resign with the same date of previous resignation , give him the copy and mention on the copy that you have received the original , receiving resignation with the same date twice will not make any trouble for your company , scan the document and keep it as soft copy in the employee file folder.
I will accept my mistake because I am responsible for that, this was my mismanagement. I should make copies or scan such kind of important documents.
Here is where good organisation skills comes in; If important documents are to be handed over to other senior person / manager; its better to have a note on the date you have sent them and better with an email acknowledgement to follow through. This habbit will keep you away from unncessary stress. If photocopies can be kept; always make one set and keep it for your own record. This way you will have all the backing and can have a good night sleep.
If you haven't any record, you might become the victim of circumstance;