Unused balances of materials charged direct to works should be verified at least once a year in the manner prescribed in Rules 180 and 181. Whenever the verification is made, a report of verification of the materials should be prepared by the Sub-divisional Officer in F.R. Form 9 and submitted to the divisional office. The following instructions should be observed in preparing the report:-(a)As no continuous account is maintained of the materials actually used in construction, it is necessary first to calculate the quantities of principal items probably used. This should be done in the detailed statement at the top of the form, on the basis of the "progress" of work done on each sub head, such authorised formula being adopted as may be in general use locally.(b)Deducting these quantities from the total quantities of the materials issued to the work as per F.R. Form 8 the proper balances of the unused materials should next be arrived at and set forth against line C.(c)The actual balances should be entered again against line D, and the differences between the actual and proper balances should be set forth against line E. These differences should be priced at the actual rate of cost which should be deducted from the total value and quantity recorded in the Account of Receipts, Issues and Balances of Materials.(d)The report should then be completed by recording against line F, remarks explaining action taken (1) to adjust the difference as per line E, and (2), if the work has been completed, to dispose of the surplus balances as per line D, and by signing the printed certificates applicable to the case and scoring out the others.(e)The difference as per line E may be due to (i) the adoption of inaccurate, formula for determining the actual consumption, (ii) unreasonable wastage, or (iii) shortage in some other form. All these differences should be investigated.
