ALLOCATED STORES:TOOLS, PLANT AND FURNITURE

PART 1 - General

3601 - The provisions of Chapters 23 to 33 concorn the accounting the provisions of this chapter concern the control of certain classes of stores after issue.

PART II - NON EXPENDABLE TOOLS ISSUED FROM STORE TO WORKSHOP OR UNIT OR PURCHASED DIRECT FROM SOURCE

Tools: non expendable definition of

3602 - The provisions of this section will apply to all hand tools and tools for machines, excepting those which cannot be considered to have a specific life assigned to them, e.g. hacksaw blades,files etc.

Tools: ledger non-expendable.

3603 - The receipt of non-expendable tools from Main store or from direct purchase or from transfer, and their return to Main Store, will be recorded in a sparate Non-Expandable Tools Ledger to be maintained by the officer in charge of the Workshop or Unit. The officer in charge will also maintain subsidiary or inventory records to show the issue and return of tools to and from individuals. The supervising officers will make periodical checks to ensure that the correct numbers of tools are on hand and that they are in good serviceable condition.

3604 - Non-expendable Tools which have become unserviceable will Write-off.remain on charge in the Tools ledger pending examination by a Board able tools:on-expend-of Survey and authority for disposal and write-off, to be given under unserviceabl the provisions of Chapter 34.

Write-off non expendable tools lost

3605-Non-expendable tools which have been lost will remain on ledger charge in the Tools Ledger and will be a liability of the officer in charge, pending the examination of the loss under the provisions of tools Chapter 34.

PART III-EXPENDABLE TOOLS ISSUED FROM STORE TO WORKSHOP OR UNIT.

Tools ledger

3606-The receipt of expendable tools (i.e. those Tools which are not considered to have a specific life assigned to them) will be recorded in a separate Expendable Tools Ledger to be maintained by the officer in charge of the Workshop or Unit.

Write-off

3607-Expendable tools which have become unserviceable through without an examination by a Board of survey (see Financial Regulations 3412 and 3413)

3608 - When replacement of expendable tools destroyed is required,forwarded to the issuing store in support of the demand:"Certified issued to me which have become unserviceable through fair wear and tear and have been destroyed by (quote method of destruction).

Signed.

Rank.

Date.

Countersigned.

Officer-in-Charge of Workshop

Date.

PART IV-PLANT

Definition of.

3609 -The term plant includes both fixed and movable items, such as machines,engines,boilers,etc.

Registration of

3610-Every item of plant will be numbered in a series to be recorded in a register at the headquarters of a Ministry/Extra-Ministerial Department concerned with the acquisition and issue of the plant. The appropriate series and number will be painted or stamped on the equipment.

Plant Ledger

3611-The receipt of the plant will be recorded in a plant ledger to bè maintained by the officer in charge of the workshop or unit, and for fixed plant,the record must show the location of the plant in use.

Inventory of accessories

3612 - Inventories on stores Form 15 will be maintained by the officer in charge of plant to record the accessories, spares and tools accessories.Inventory of carried with plant equipment.

Log Book.

3613 -Officers in charge of plant will maintain a plant log book for overhauls, spare parts consumed, details of periodical maintenance,servicing and details of the fuel and oil consumption.

3614 - Plant which has become unserviceable or lost will remain on or Board of Enquiry respectively and the authority for disposal and write-off to be given under the provisions of Chapter 34.

PART V-FURNITURE AND EQUIPMENT ISSUED TO OFFICES AND HOUSES.

Source of supply.

3615-Furniture and equipment for government residential quarters will normally be obtained from the Abia State Ministry of Works and Housing. Furniture and equipment for public buildings shall be provided by the Abia State Ministryof Works and Housing. However,Ministries and Extra-Ministerial Departments may, on their own,furnish and equip their offices and residential quarters of their officers or if they wish, request the Abia State Ministry of Works and Housing to do so.

Furniture ledger

3616-The receipt from store or direct purchase of furniture and Furniture equipment for an office or other Government building and returns to ledger.store will be recorded in a Furniture Ledger to be maintained by the Office Manager, or officer in charge of the building.

Master Inventory Record

3617 -The distribution of furniture and equipment within a building Master will be recorded in a Master Inventory Record, to be maintained by Inventory the Office Manager or officer in charge to show the location of the Record.furniture and equipment and he will ensure that the total of each type so distributed agrees with the balance on the relative Furniture Ledger folio.

Furniture Inventory Board

3618 -The Office Manager, or officer in charge of the building will ensure that a furniture Inventory Board (Stores Form 15) is displayed in each room or office to record the distribution of furniture and equipment to each room or group of rooms. He will make periodical checks at least once quarterly to ensure that the correct numbers of furniture and equipment are in their proper place and that they are in good serviceable condition. He will ensure that all items found surplus are immediately taken on inventory and master inventory charge.

d)Seek the explanation of the officer in charge of the store for unserviceability and recommendations for disposal are entered on the Stores Form 9.

e)Assess the rate of issue of items of Stores and compare with the of stocks which appear to be obsolete or surplus to requirements are noted on Stores form 9.

Examine the receipt and issue vouchers prepared since the date of the last inspection and test check that they are properly recorded in the Stores Ledger.

g) Examine the records of payments made for stores acquired since the last inspection and test-check that purchases of stores have been properly taken on charge in the relative Stores Ledger account.

h) Instruct the Storekeeper to prepare receipt vouchers to bring on charge on the Tally Card and in the Stores Ledger account any excess of stock found on inspection.

i) Initial the entries in the Stores Ledger, and the relative Tally Card, for the taking on charge of the excesses.

j) Initial the memorandum notes to be made, in red ink, in the Stores Ledger account and the relative Tally Card of the details of any deficiencies.

k) Complete Stores Forms 8 and 9 with recommendations as to be disposal of dormant and unserviceable stores (see Financial Regulation 3505 for distribution of the forms).

Report of the Board or Stock Verifier

3505-The Chairman of the Board (or Stock Verifier) will submit a report in quadruplicate, together with Stores Forms 8 and 9, also in quadruplicate, to the Accounting Officer (or to the Internal Auditor-in-charge). The report will contain, inter alia:

a) A reference to the list of items found surplus, deficient,obsolete, unserviceable or surplus to requirements.

b) An opinion as to the responsibility of the Storekeeper and/or Officer-in-charge of the store for the general state of the store and, in particular to the deficiencies, and to the obsolete and unserviceable items.

c) An opinion as to the adequacy and condition of the stores accommodation, security arrangements, and fire fighting appliances.

Action on the report

3506-The reports of the Board or Stock Verifier involving a loss of stores, or the unserviceability of stores will be dealt with in accordance with the provisions of Chopter 33.

Master inventory of furniture issued to quarters

3619-The Officer in charge of Abia State Houses in an area will maintain a Master inventory record to show the location of all Abia State Government furniture on issue to houses, quarters, etc., and will issue a furniture inventory board (stores form 15) to record the furniture and equipment on issue to each quarter. Inventories will be checked in full detail on a change of occupant.

Registration of equipment 3620-Every electrical or gas cooker, refrigerator, water heater or fan Registration in charge of the Store of issue. The appropriate series and number will equipment of be painted or stamped on the equipment.