ISSUE OF STORES

2701-a)Issues will be made only on the authority of a numbered Stores Requisition,a numbered combined Requisition/Issue Voucher, or a Stores Transfer Requisition.In cases of issue of stock from unallocated stores,the Requisition, etc.must be signed by the officer authorized to incur expenditure, who must ensure that funds are available.

b)Requisitions will be prepared in duplicate, the original of which should be sent to the stores issuing Department.Quantities will be written in both words and figures and each type of article required will be given an item number.To prevent unauthorized additions a line will be drawn immediately below the last entry.The Requisition Forms will be clearly marked original and duplicate.

c) When a combined Requisition/Issue Voucher is used, three copies will be sent to the stores issuing Department and the original will become the issue voucher. After issue of the stores, the original and one copy of the voucher should be sent to the Requisitioning Officer, who will sign and return the original to the issuing officer,as acknowledgment.

requisition for stores: acceptance for issue

2702-a) A requisition will not be accepted and passed to the storekeeper until it has been examined by the responsible officer,to Requisi ensure that it is signed by the authorized requisitioning officer,the acceptar for store correct rate of charge is quoted, the quantity required is not excessive. for issue and the voucher is otherwise correct. Heads of Ministries/Extra-Ministerial Departments should furnish specimen signatures o authorized requisitioning officers to the stores issuing Department.

b) Separate stores requisitions should be prepared for items of stores in different vocabulary groups. Stores issuing Departments should furnish requisitioning officers with a stores vocabulary whenever necessary.

Stores issues Vouchers preparation

2703 - All issues of stores will be supported by a Stores Issue Voucher in the prescribed form which will be prepared in ink,indelible pencil or ball pointed pen. Each line on the voucher must be utilized until the requisition is completely entered and there should not be any blank spaces between item. All amounts will appear in words as well as figures except where alternative safeguards against fraudulent additions have been specifically approved in accordance with F.R.2423.The voucher will then be ruled-off and initialed.The issuing officer will sign each voucher.

Stores Issue Vouchers: allocated stores distribution

2704 - allocated stores issue voucher will be prepared in triplicate the original and duplicate of which will be forwarded to the requisitioning officer who will acknowledge receipt of stores by signing and returning the original to the issuing officer for filling in serial order.The duplicate will be retained by the requisitioning officer as the Stores Receipt Voucher. Stores required for immediate use must be so endorsed on the original and duplicate copies by the requisitioning officer.

stores issue vouchers allocated stored distributed

2705-Unallocated Stores Issue Voucher will be raise and distributed stipulated in F.R. 2423. The number of copies required must include,in addition to those enumerated in F.R. 2704 an accounts copy, and a copy to support the Monthly Summary of Receipts and Issues.

Stores issue vouchers: classification of copies

2706-All copies of Stores Issue Vouchers must be clearly marked Stores Issue "Original","Duplicate",etc.

Issue of Stores: Procedure

2707-a) After a Stores Requisition has been accepted in accordance with F.R. 2702 (A) and (b), and the availability of the stores ascertained, the Stores Issue Voucher will be prepared and sent to the Storekeeper. The issuing storekeeper will post his tally card at the actual time of issue of the stores. Pre or late posting will not be permitted.

b) Stores may only be issued by or in the presence of an authorized Issuing Officer.

c) Whenever the establishment of a store permits, the issuing storekeeper should not have access to the main store ledger,or normally be aware of the ledger balances, except on handing-over (see F.R. 3001). He may be informed, however, of specific balances if required for checking purposes.

Issue of Stores: conversion vouchers.

2708 - Stores and materials issued within the same store for conversion or manufacture will be supported by a conversion voucher in duplicate. The original copy will serve as an issue voucher when the materials are issued from store and as a receipt voucher for the article after manufacture, when it is returned to store and brought on charge. Both receipt and issue sides of the voucher will show the quantities, and values where necessary.

Issues of Stores: write-off of condemned stores.

2709-a) The issue entry of stores condemned by a Board of Survey after approval has been Supported by a store Issue Voucher quoting the authority.

b)Head: Earnings and sales, Sub-heads:Condemned Stores.

2710-a)Stores may be issued on payment only when the Head of Issue of Ministry/Extra-Ministerial Department is satisfied that such sales are Storess in the public interest. Stores which are marked or stamped as Dayme govemment property may not be sold except when specifically authorized by the accountant-General.

b) The purchaser will be required to pay, in addition to the gross cost (allocated stores), a percentage (10%) store charge. Any alteration in these charges must be approved by the Accountant-General who will inform the Auditor-General.Proceeds realized from these charges will be credited to the appropriate sub-head under the Revenue Head:Eaming and Sales.

c) The purchaser should supply transport from the store of issue,but where is not possible,the cost of transport from store to destination will be paid by the purchaser.

d) Stores-on-payment issues will be made by Stores Issue Voucher, but such stores will not be released until the purchaser presents to the issuing officer a Treasury Receipt for payment of the stores and all additional costs, including store and transpcrt charges.The Treasury Receipt number will be entered on the Siore Issue Voucher.

e) In exq-ptional cases, where credit facilities have been authoriged by the Head of Department to approved purchases,the Stores Issue Voucher will bear reference to the authority.Under po circumstance must credit facilities be made available to individuals or non-governmental bodies.

Issues of Stores General

2711-Where permission is granted to use books for issue, instead of Stores Issue Voucher,e.g.,issue of petrol from pumps, the quantity or number of each item issued will be entered in words and figures and the recipient will sign in full opposite the entry at the time he receives the stores.

2712- Regulations for cash sales of manufactured articles from workshops are given in Chapter 35.