For stock and store accounts a register shall be kept in Form W VII with any additional details or columns which may be found requisite.A separate set of pages shall be assigned to each description of stock or tools and plant. The figures entered in the column 'Balance' shall be certified to half-yearly by the Executive Officer, Municipal Engineer as the case may be, as per presenting articles found by actual counting or measurement and if any excess or deficiency be found, the register shall be corrected accordingly. When the articles are subsequently disposed of by sale or otherwise the details of the disposal shall be entered in the 'Remarks column of the register by the verifying officer.'
