ACQUISITION OF STORES:LOCAL PURCHASE AND INDENTS

3101 - stores may be obtained in Nigeria by local purchase or by indents from overseas suppliers. All Ministries/Extra-Ministerial Derivation in preference to placing orders for imported goods.of Stores.

Local purchase of stores: authorizing office Instruments

3102-All local purchase of, or indents for, stores must be authorized indent must be signed by him.

instruments for incurring expenditure.

3103 The Accounting Officer shall determine which contract instrument is appropriate having regard to the nature of transaction and the need to protect public funds. The following guidelines should apply:

i) On the shelf or standardized products,e.g. refrigerator,air conditioners within the limit of N500,000.00-LPO to be issued.The validity period of LPO shall not exceed 3months and in any case, shall not be valid after the end of the financial year in which it was issued.

ii) Stores Contracts,Supply Contracts,Service Contracts and Construction Works-formal contract agreements shall be entered into.

Local Purchase of stores:

3104- As much as it is practicable, goods must be purchased from reputable manufacturers or their accredited agents. When goods are obtained through an agent, the purchasing officer will satisfy himself that the goods are of authentic local origin.

Reputable Manufacturers

Local Purchase of Stores:

3105-a)Local Purchase Orders (T.Book 118R) will be prepared in quadruplicate. The quantities and estimated cost shall be entered in words and figures,and the order will be ruled off after the last item.The original and duplicate of the order will be submittedto the payment is made,the original of the order together with the invoic or bill will be attached to the payment voucher.

Preparation of Local Purchase Order.

b) The triplicate copy will be sent to the storekeeper if the goods book.

Any alteration to the wording on a Local Purchase Order must be signed by the officer authorizing the Order.

3106-i) If the original of a Local Purchase Order is lost before Local cancellation immediately. The triplicate copy of the order must be stores b Parchar Lacal Order may then be issued. A report should be made to the Head of Order.Parch notice of loss to appear in the Official Gazette, A copy of such notice shall be forwarded to the Auditor-General.

ii) If a Local Purchase Order is lost after the goods have been delivered,the loss must be promptly gazetted as in 3106(i) above and a replacement of Local Purchase Order issued. The supplier may obtain payment after signing an indemnity certificate, on the payment voucher,to protect Government in the event of double payment for the same delivery.

Local Purchase Order: books to be terated as security documents 3107-All unused and partly used Local Purchased Order Books will as security to be treated be kept under lock and key and suitable precautions will be taken at document.all times to prevent them getting into an authorized hands.

Acquisition Stores: tenders

3108 -Tenders invited in accordance with F.R. 3103(ii) will be considered by the appropriate Tenders Board stipulated in F.R. 3203.

3109 - The Local purchase of any imported item supplied and delivered locally should be paid for at the quoted payment for customs duty and ports charges be entertained.

purchase of stores indent in lieu

3110-In special circumstances where stores are urgently needed,and it is known that local manufacturers are unable to supply in reasonable Stores Purchase time,a Head of Department may seek the specific authority of the Indent i Commissioner of Finance to place anorder through importers without Lieu.recourse to tender.The Commissioner must be satisfied that to wait for local supply would seriously prejudice the work of the Department concerned or entail extra cost to public funds.

Indent fo Stores:submitted to the Accountant-General in quadruplicate under cover of Prepargb Form General 21 in original only. of Indeol

When the indent has been approved and dispatched to the importer,on Form General 21,and return it to the indenting efficer. Ministries submit Accountant-General except when such Ministries operate an approved Importers Sub-Account.

Indent for

3112-( Officers preparing indents shall be guided by the Treasury Accounting Manual and the Hand Book of the Government Handling Company(see also Financial Regulation 2607)

Stores: references for preparation.

3113- i) The cost of marine insurance, Commission Agents and inspection charges will be met from a vote, for the purpose,controlled by the Ministry of Finance or as otherwise provided.

Indent for Stores: accounting

ii) The following costs will be debited to the vote which the indent is to be charged:for charges.

a) Invoiced cost f.o.b.

b) Ocean freight

c) Shipping Agent Fees

d) Import duties,rent,handling and wharfage charges at port of discharge.

e) Inland freight charges.

3114 - In order that the cost of indents may be met within the Stores:Indent for financial year for which provision is made, the indents should be general.submitted as soon as practicable after Estimates have been approved.

3115-In order to achieve uniformity in prices at which Ministries Price list purchase general stores,the Accountant-General is to issue prices at centrally be issued which MAinistries/Extra-Ministerial Departments are to purchase stores the from local Manufacturers/Suppliers at monthly intervals.