(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.[Custody of Government property. Half yearly stock taking. [Punjab Government No. 25096-d Jails, dated the 3rd September 1934.] - (2) The Deputy Superintendent should check every article of store atleast 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 and the Inspector-General, at once. The Deputy Superintendent, if there is a change in office, should check all articles on resuming charge and this may be taken as a six monthly check.]Note 1. - The checking of articles should be so arranged that the one-half in one 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 No. 52 soon after the 1st January and the 1st July each year.Note 2. - In the Jails in which there is a Factory Manager, the duties of the Deputy Superintendent, in so far as they relate to the Manufactory Department, devote on that officer.Note 3. - When shortages are found as a result of a check made in any of the stores, or as a result of an audit report by the Accountant- General, Punjab (Outside Audit Section), the Superintendent shall take immediate action to fix responsibility for the shortages among the officials concerned. If the total value of the stores found short does not exceed Rs. 50 he will conduct the necessary enquiry and submit his report in a self- contained form with a recommendation to the Inspector-General for orders. If the total value of the shortages exceed Rs. 50 he will conduct an enquiry strictly in accordance with paragraph 182 of the Punjab Jail Manual against the officials whom he thinks are responsible for the shortages and submit his report with recommendations to the Inspector-General for orders.