Section 48 in The Rajasthan Municipalities Accounts Rules, 1963
48. Expendible stores.
(1)For expendible stores such as bhusa gram, distinfectants oils, chimneys, coal, spare parts of machinery etc. & forms, stock books shall be kept by the officials in charge of the departments stores or forms in form 10 in which a separate page or pages according to requirements shall be allotted to each kind of stores or form.(2)The stock books shall be closed monthly and the balance verified by the officer who keeps the book.Notes. - (1) In the case of water works stores, the accounts should be arranged in the order of account heads i.e. one set of pages may be allotted for "coal accounts" another set for articles coming under "Oil and Waste" a third set for other "pumping stores" a fourth set for Pipes and fittings" and so on and entries may be so arranged that the accounts of saleable articles come one after the other instead of non-saleable store being promiscuously scattered in several volumes.(2)When coal is purchased at inclusive rates for delivery at the water works station and payment is made for the quantity actually delivered at the water works, the quantity received shall be brought to account direct in the stock book form No. 10 but when it is paid for at invoiced rates at the colliery and railway freight and carriage etc. are paid by the Board entries in stock shall be made through register in form No. 10-A. Column 3 in the latter register has been provided in case a consignment is weighed at the railway station of destination to know that loss has occurred on the railway line.(3)The coal stock shall be verified monthly by the Engineer-in charge of the water works. To facilitate verification it is directed that the coal when received should be stocked in such a manner that at the time of verification reweighment may not be necessary. In the Stock Register the number of stocks should also be mentioned.
