112. Custody of Government property. Periodical stock takings.
(1)The Deputy Superintendent shall be responsible for the receipt, issue, safe custody and due application or disposal of all stores, machinery, tools, plant, raw materials, manufactured goods and all other articles of whatever kind for the time being in the jail and the property of the Government, and he shall maintain, or cause to be maintained, proper accounts and registers thereof. He shall take stock frequently, and shall from time to time examine and verify the accounts and registers maintained.Note. - Stock should be taken of the articles in the "Issue" godowns once a month.(2)The Deputy Superintendent should check every article of store at least once in six months and record in the remarks column of the stores register whether the balance checked on a certain date was correct or incorrect and what discrepancies, if any, were noted. A note of this check should also be made in his journal and the discrepancies, if any, should be reported to the Superintendent, if there is a change in office, he should check all articles on assuming charge and this may be taken as a six monthly check.Note 1. - The checking of articles should be so arranged that the Superintendent checks one-half in the quarter which the Deputy Superintendent should check in the second quarter and vice versa. In this way every article will be checked once in three months either by the Superintendent or the Deputy Superintendent. The certificate of the check shall be submitted to the Inspector-General in form No. 52 soon after the 1st January and the 1st July each year.Note 2. - In the Jails in which there is a Deputy Superintendent (F) the duties of the Deputy Superintendent, in so far as they relate to the Manufactory Department, devolve on that officer.Note 3. - When shortages are found as a result of check made in any of the stores, or as a result of an audit report by the Accountant-General, Punjab or by any officer from head office, the Superintendent shall take immediate action to fix responsibility for the shortages among the officials concerned. He shall conduct the necessary enquiry and submit his report within six weeks of the receipt of the audit or inspection report or the shortage coming to his notice with a recommendation to Inspector-General for orders.
