GENERAL INSTRUCTIONS:BOOKS AND FORMS OF ACCOUNTS

Stores Ledger responsibility for maintenance

2401 - Every officer charged with responsibility as defined in F.R 2602 and 2603 will ensure that proper stores Ledgers are maintained to record all receipts and issues from stores.

Stores Ledger: method of use.

2402-A separate ledger will be maintained for each stores. As far as possible records of articles of the same group will be kept in one quantity will be shown and articles will be taken on charge in that and the description will, in every case, agree with that of the tally card kept in the store.All stores ledgers must be clearly indexed.

Stores Ledger: control of pages.

2403-a) All bound ledger folios will be numbered consecutively.Sheets for loose-leaf binders should be controlled by register and issued against signature. The control register will be maintained by a senior officer other than the Storekeeper, who will be responsible either for ensuring that the loose-leaf sheets are properly and serially numbered on receipt from the printer, or for seeing that such sheets are numbered in his office, immediately or receipt, with a numbering stamp which he will keep personally under lock and key. He will also be responsible for issuing new sheets as required and recording in the control register the stores ledger folio number given to each on coming into use. Keys to loose leaf ledgers and locking devices for card cabinets will be kept personally by this officer.

b) Each sheet in use will be given same folio number on both sides and when a replacement sheet of any one item is inserted for one that is exhausted, the same folio number as the original will be given followed by the serial number in brackets, e.g. 5(2) et seq. Completed sheets when withdrawn from a loose-leaf ldger in current use will be filed in numerical order in a separate binder.

2404-In place of a bound or loose-leaf ledger,a system of controlled Ledger Stores cards may be used. Control of cards should follow the procedure for cards.loose-leaf binder sheets as shown inF.R.2403.

Stores Ledger Replacement

2405-A new ledger will not be opened until the old one is exhausted.

Stores Ledger Entries.

2406-The Stores ledgers or cards maintained in accordance with F.R. 2402 and 2404 will contain complete record of the receipt and issue of all articles of Government property and stores,including livestock and bulk supply of petrol, but excluding consumable stores purchased for immediate use in accordance with F.R.2602(b).The ledgers will be posted daily and every entry must be supported by a voucher,the number of which will be recorded against the entry (see F.R. 2601). In the case of Unallocated Stores, the ledgers and vouchers will record both quantity and values.

Stores Ledger unserviceable obsolete.

2407-Unserviceable and obsolete stores will be posted in a separate e and unservicea ledger,supported by a consignment note.

Stores ledger balance

2408-Stores ledger will be balanced at the end of month and wnen a Stores Board of Survey is held or a stock verification akes place. Allocated Ledger:Stores will be balanced when one officer hands over to another. balance.Where a separate column for the purpose is provided in the Stores ledger,the running balances will be inserted after each transaction.

2409- When the last line but one on any folio of a ledger has been Stores entered,the receipts and issues will be totaled and carried forward to a Ledger:new folio. The completed folio and the new one will be cross- forward carrying referenced (see F.R. 2403).When ledger cards are in use, and totals balances.are carried forward,both cards will be similarly cross-referenced.

2410 -At the end of the financial year, a red line must be drawn Stores immediately below the last entry on each page of the ledger, and totals Ledger:en of Financia obtained. year.

2411-Receipt and issue vouchers will be numbered consecutively for Receipt an each financial year and will be filed in numerical order. issue vouchers

2412-Should a receipt or issue voucher be cancelled, all copies Receipt an except the last which should remain in the book, will be filed with the issue series of which they belong. Cancelled vouchers will be clearly cancellatio marked as such, and initialed by the responsible officer.

2413-Conversion and adjustment vouchers of any description will be and Conversion in separate series,consecutively numbered for each financial year,and adjustment vouchers filed in numerical order.

2414-The number of the store ledger fol which each item has been posted will be recorded on all receipts,or other vouchers. To prevent unauthorized additions o diagonal line be drawn immediately below the last entry by the officer raising the voucher.

Tally cards General

2415 - a separate tally card must be kept for each item in the store to correspond with item recorded in the stores ledger. The relevant in the bin with the article of which the refer,except that where this is impracticable, they may be kept in sui binets or drawers,All receipts and issues will be recorded on the tally cards which will be posted from the vouchers immediately the stores are physically received or issued.

Tally cards pre posting prohibited

2416-Posting of the tally cards shall be made as and when stores are Tally cards received or issued.

Tally cards Entries.

2417 - Entries on tally card must be made in ink or ball pointed pen or indelible pencil and will be initialed by the Storekeeper. Cards must not be ruled off and the balance of stock on hand must be shown in the proper column. If circumstances permit, the tally card should be entered by an officer other than the officer responsible for posting stores ledgers.

Registers

2418-Registers should be kept to record the following Registers.

a) All short-landed, missing and damaged articles (Claims Register:see Financial Regulations 2606)

b) Issue of Allocated Stores on loan and their return (see F.R.2511 AND 2802).

c) All issue vouchers,showing the number, nature,requisitioning officer and date of acceptance,and return of the issue voucher signed by the consignee.

Inventories.

2419 -I n addition to stores ledgers, inventories of non expendable stores in use, such as office furniture, camp equipment, tools,machinery, etc. will be maintained by each officer to whom such property has been issued. A duplicate copy of the inventory should be kept elsewhere in safe custody.

Erasures

2420-Erasures may not be made in any stores ledger,receipt or issue voucher,or other stores accounting documents.Corrections must be made by striking out the erroneous entry in red ink and inserting the responsible officer. Corrections on issue vouchers will be signed in full by both the officer who authorized the issue as well as the recipient of the stores. The recipient of stores may not make any corrections on the issue voucher.

Stores Documents security, specimen forms

2421- All stores ledgers, must be kept in safe custody as provided for in Financial Regulations Chapter 9.

stores code

2422 - Specimen torms of ledgers and vouchers are given in the Appendix.Ministries or Departments whose stores require specialized documents may design such forms but are required to submit them to the Accountant-General and the Auditor-General for approval.

2423-Accounting Officers are responsible for formulating a Stores Code for the guidance of their officers dealing with stores. Such code or other accounting instruction must conform to the main principles laid down in Financial Regulations and must have the prior approval of the Accountant-General. Although the principles in these stores instructions will apply irrespective of whether a special Ministry/Extra-Ministerial Department Stores Code has been issued,if there is a conflict of detail then the code shall prevail.