Section 86 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
86. Physical Verification. [Section 209].
(1)A physical verification of all stores shall be made by Chief Executive Officer or Executive Officer, as the case may be, at least once in six months and invariably in April every year. The result of the verification shall be recorded in writing. During the verification in April, the condition of each article shall be indicated against it in the stock register.(2)Any discrepancy noticed shall be indicated in relevant stock register, the surplus being treated as additional receipt and the shortage being indicated in red ink. The cost of shortages shall be recovered or got written off after proper investigation under the orders of the competent authority. The articles of stores which are found to have become useless or obsolete or have been rendered surplus and cannot be put to any profitable use shall immediately be reported to the competent authority for sanctioning disposal by auction or write off, as the case may be.(3)The competent authority shall ensure that in explaining discrepancies, losses are not adjusted against surplus stores.
