No. F. 9(l)(3)/Insp/76/1388-1440, dated 9-3-1976.It has been noticed that proper accounts of stock & T & P articles are not being maintained in the Divisional, Sub- Divisional Offices and by Junior Engineers in prescribed form Nos. 12 & 15. Due to non-maintenance of proper store accounts there are chances of misappropriations, losses and shortage in store and T & P. The following instructions are, therefore, issued which are to be complied with strictly:-(1)Stock ledger in form No. 12 &T & P ledger in form No. 15 should be maintained in Division & Sub-divisions and also by Junior Engineers in bound Registers with effect from 1-4-1976 positively. One copy of each Forms is enclosed. Balance in them should be brought forward from old registers yearly, half yearly returns after physical verification which is also to be completed by 31-3-1976. The entries brought forward in these registers on 1-4-1976 shall be checked and signed by the Officer who should sign them in token of checking. A note of Physical verification on each ledger balance in the registers or returns is to be given by the Officers who conducts physical verification in the following form:-"On Physical Verification (name of material)Was Found"Signature.(2)Store receipt in form No. 8A (copy enclosed) should be prepared at Division, Sub-division and sectional store in duplicate at the time of receipt of the material in store even for those whose invoices are not received with them. These receipts are also to be issued in respect of materials immediately in their receipt for which A.G. Memos are received subsequently.(3)Issue notes should be prepared in form No. 7, (copy enclosed) at Division, sub-division and sectional stores in quadruplicate. Two such copies to be issued to the consignee (receiptent) who in turn will return one copy duly acknowledged to the consignor. The acknowledgment should be in following form on the issue note:-"Material mentioned in the issue note has been received and register". One copy of issue note is to be sent to Divisional Office for necessary checking and adjustment action.(4)Monthly receipt & issue returns, half yearly returns for stock and year T & P returns should be prepared and submitted in time to Divisional Office. At Divisional Office they should be properly checked with action of adjustments etc.(5)Proper indents for issue of store T & P articles be prepared by the intending officer before issue of material from Division, Sub-Division and sensational stores. Indents is to be prepared even if the officer issuing the material is receiving the material from store.(6)The Certificate regarding reference of ledger page number should be invariably given on the bills of supply of stores and T & P articles which should be in the following form:-"Received on vide stock/receipt No....and recorded in the register of stock/T & P articles at page No Materials examined and checked properly and there after entered at page No of M.B. No..............Store keeperSignature of Officer(7)During inspections S.E. should see that compliance of the above instructions is made and he will mention the same in his inspection report, similarly Executive Engineer and Assistant Engineers while inspecting the sub-divisions & sections, should see compliance of this item. In the inspection report of S.E., X. En. & A. En a para on this point should be added.The above instructions are to be complied strictly. Non compliance will be considered sufficient ground for disciplinary action. The Divisional Accountant should be made responsible by the Executive Engineer to check that these instructions are being complied with at all levels. After making compliance of the above instructions a report is to be sent to the head office by 30th April 1976.
