RECEIPT OF STORES
sources f stores and supporting vouchers
2601 - a) Receipt entries in the Allocated Stores Ledger will be supported by the prescribed voucher according to the sources of receipts as follows:-
Sources of receipt of stores Ledger entry supported by
i) Importation: Duplicate copy of invoice
ii) Local Purchase: Copy of Payment Voucher
and triplicate copy of
Local purchase Order
iii) Transfer from other Stores: Copy of Issue Voucher
from the transferring
stores(Stores Form 4)
iv) Conversion and manufacture: Copy of Conversion Voucher (Stores Form 5)
v) Returned Stores: Stores Receipt Voucher (Stores Form 3)
vi) Excesses taken on charge: Stores Receipt Voucher (Stores Form 3)
vii) Any other source: Stores Receipt Voucher (Stores Form 3)
b) Receipt entries in the unallocated Stores Ledger will be supported by the prescribed voucher according to receipt of stores as follows:
Source of receipt of stores Ledger entry supported by
i) Importation Stores Receipt:
Voucher(Stores Form 3 with Relevant invoice,certificate, Etc. to show total value.
ii) Local Purchase:
Stores Receipt Voucher (Stores Form 3) and triplicate copy of Local Purchase Order.
iii) Transfer from other stores
iv) Conversion and manuracture:
As required for Allocated Stores
Returned Stores Detailed in sub-paragraph (i)above
vi) Excesses taken on charge
vii) Any other source
c) Receipt entrics in the unallocated Stores Ledger will be supported by the appropriate voucher as detailed in sub-paragraph (ii) above, except where special forms are designed for Divisional/Departmental use. These special forms must have the prior approval of the Accountant-General and be in accordance with F.R. 2423.
Payment voucher for stores: certificates.
2602- a) On all payment vouchers for the purchase of stores,except as provided in sub-paragraphs (ii) of this Regulation,the Storekeeper must certify that the stores have been received and taken on charge in the stores ledger quoting the stores receipt voucher number and attaching the original copy of the store receipt voucher to the original L.P.O.(see F.R. 2414).
b) Expendable and consumable stores obtained in small quantities for immediate use (i.e. not for stock) e.g. uniforms, soap,brooms, dusters, etc, should not be taken on charge in ledgers,but a certificate should be inserted in the payment voucher as follows:
"Required for immediate use and not taken on Ledger charge".
Invoice Control Register.
2603- a) The Accounts Division of every ministry/Extra-Ministerial Department will maintain an Invoice control Register to ensure that all imported Allocated Stores paid for, are duly taken on charge. The register will provide columns for entries to show:
i) Indent No. and Date (To be entered when indent is prepared).
ii) Invoice No.and date
iii) Value of Stores on invoice
iv) Import Payment Voucher, date and number.
v) Date invoiced stores taken on charge.
vi) Stores Receipt Number.
The register will be examined periodically by a Stock Verifier to verify that the stores paid for, have in fact been received.
b) Bills/Invoices Control Register should be maintained by every Ministry/Extra-Ministerial Department for all stores purchased through indent as imported items as well as locally purchased items through Local Purchase Order.
c) Part supply of Stores should under no cireumstances be made through only one L.P.O.Where stores are partly supplied on an L.P.O.,the L.P.O.must not be uoed to support any voucher for any iters remaining to be supplied. Belance of stores to be supplied shall be made through a fresh L.P.O.
d) Stores receipt vouchers will be insued in triplicate and will be distributed as follows:
i) original to be attached to the payment voucher for the stores purchased;
ii) duplicate copy to be forwarded to the Stock Verifier for payment verification of the receipts of stores purchased;and
iii) triplicate copy will be retained in the book for the record of the Stores Officer.
Transfer stores.
2604-When it is desired to transfer stores from one store toanother,a Stores Transfer Requisition (stores Form 12)will be raised by the requisitioning store in duplicate,the duplicate,the original of which will be forwarded to the issuing store.The stores transferred will be accompanied by a stores issue voucher (Stores Form 4) in duplicate,one copy of which will be receipted and retumned.The second copy will serve as a receipt voucher and be numbered and filed.
Receipt of imported stores.
2605- a) Before acceptance of delivery of stores from abroad,packages must be carefully checked against the shipping documents and examined for external signs of rough handling or tampering in transit. Whenever practicable packages should be weighed and the weight compared with that on the invoice, packages bearing indications of damage or loss will be reported to the Shipping Agent before delivery is taken.
b) Ater delivery has been accepted,the packages will be opened and checked against the shipping documents by the Store-Keeper and another officer,where the establishment permits.If the contents of the packages are not found to be correct or in good order when opened,a Discrepancies and Breakage Report will be prepared immediately and the Shipping Agenr informed forthwith.
2606-The Ministry/Extra-Ministerial Department will initiate claims Importe Reseipo against the shipping company or Nigerian Ports Authority for stores Stores damaged or short-delivered.The Discrepancy and Breakage Report, elsims however,will be recorded in the Claims Register by the stores officer and progressed until the claims are settled.
When the Ministry/Extra-Ministerial Department is unable to obtain Shipping Agents for settlement against the Marinc Insurance Fund.obtained,or arrangement for replacement stores, free of duty,should be made.
2607-Duty payable on imported stores through the post shall be paid Imported Receipt of by the consignee at the time of collection;the duty is chargeable to the Stores: by sub-head of expenditure provided for the purchase of the stores. post.Where applicable,Indents on the Shipping Agent for stores to be sent by post should show the full postal address of the indentor and any reference to the Shipping Agent should be made.
Receipt of Local Stores.
2608-Stores received by air, rail, road and sea or by local purchase will be checked against the consignment note and/or relative invoice and their correctness established as in F.R. 2605 and 2609.Discrepancy and Breakage Reports will be prepared for goods damaged or short delivered and claims for settlement made direct with the Nigerian Railway Corporation,Nigerian Airways, Inland Water ways,Road Transporter or Courier company.
Checking of stores:general.
2609-a)All receipts into a store will be checked against the relative document by the store keeper and another officer.
b) Certain fragile stores which are specially packed to avoid damage in transit need not be opened for checking provided they are easily identifiable and are likely to be transferred elsewhere.Where,however,the external packing shows signs of damage or pilferage,the contents must be checked.