Section 90 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
90. Accounts of Stores.
(1)The officer or official incharge of stores shall maintain the following registers:-(a)stock register of non-consumable articles in Form FBA-36;(b)stock register of consumable articles other than stationery and printed material in Form FBA-37;and(c)register of printed material and Stationery' in Form FBA -38,He shall also be responsible for preparing an half yearly and annual return showing receipt and consumption of stores.(2)Stock account and inventories for consumable and non-consumable articles shall be maintained, separately.
