Stores Accounting -Station commanders 2024 PDF

STORES ACCOUNTING AUTHORITIES S.S.O CAP. 70 Code of Regulations Model Departmental Stores Instructions Regulations Government Financial Regulations and Procedures Supplies Manual Public Procurement and Asset Disposal Act no. 33 of 2015 “Q” Stores Accounting COURSE OUTLINE 1. INTRODUCTION ACCOUNTING TO STORES Stores Definition Process of acquisition Provisioning - Receipt of stores - System of supply to divisions and decentralization Accounting units Responsibilities of Quarter master staff 2. CATEGORIES OF STORES Consumable stores Expendable stores Permanent stores Arms and ammunition and accessories 3. INDENTING (DEMAND) PROCEDURE Basic requirements QM accounting documents Contents of a voucher Voucher files 4. POLICE UNIFORM Kit card Replacement of clothing Programme of issue pg. 1 Issuing procedure Action by police station Action by divisional headquarters Exchange and kit cards 5. FIREARM AND AMMUNITION MANAGEMENT Scale of issue Surplus of weapons Disposal of arms and ammunitions Write offs 6. LEDGER AND INVENTORIES Definitions Types of ledgers Maintenance of ledgers Issues to station inventories Station inventories 7. STORES CONTROL Physical checking of stores Handing and taking over of stores Annual store check 8. LOSSES & DEFICIENCY Action on discovery of loss or deficiency Loss report Loss of clothing and equipment Loss by fire 9. SAFES AND CASH BOXES Safes Cash boxes Safe keys pg. 2 Requisition for safes and cash boxes Security of safes and cash boxes 10. TENTAGE Care and preservation Causes of damage Scale of issue 11. PRESERVATION OF STORES Supplies manual CAP 16 Para. 161 Hazards How stores are affected Protective for metallic stores Prevention of non-metallic Preservation of machinery and equipment Procedures of bulk storage 12. FIRES AND FIRE FIGHTING Causes of fire Kinds(classes) of fire First Aid Firefighting equipment Positioning of fire equipment’s Fire drills Fire orders 13. POLICE ANIMALS (Reference CAP 51 SSO) (Dogs, horses, donkeys/mules) Care and management Precautions to be taken Medicines Care of saddler 14. BOARD OF SURVEY Composition of board of survey Procedure pg. 3 Duties of annual board of survey Classification of boarded Stores Sale of government stores Auctioneers certificate Disposal of stores classified as salvage or valueless Loss by fire Repayment 15. ASSET AND DISPOSAL ACT Interpretations Responsibilities of accounting officer Public procurement and assets Disposal Disposal committee Roles and responsibility of the county government Disposal of assets Disposal procedure Methods of disposal TOPIC 1: INTRODUCTION TO STORES ACCOUNTING DEFINITION OF TERMS: STORE -A place where merchandise is offered for sale. -A stock or supply reserved for future use. -Stores supplies, especially of food, clothing or arms. A place where commodities are kept e.g. warehouse or store house. A great quantity or number, abundance. Refer to all movable properties which have been purchased from public funds or otherwise acquired by government or any of its officers. pg. 4 SUPPLIES Refers to items held in a store and are available for use. GOVERNMENT STORES Stock of materials, tools, and other items stocked on behalf of Service Quarter Master by officers appointed or stocked by him for supply to Accounting Units or Sub Depots. STORES ACCOUNTING Stores accounting refers to the mathematical process which reveals the quantity, quality and value of stores carried and preserved in a storehouse on a given date relating to a specific period. Stores accounting thus assumes the future role of indicating the future need based on past experiences, extending a helping hand in planning and coordination.(Ref: store keeping and stock control simplified by N.A SALEEMI) IMPORTANCE OF STORES ACCOUNTING 1. Protection against: Running short of materials and consequent disadvantages Overstocking and thus running the risk of loss due to fluctuation in prices, deterioration, obsolescence, and high carrying costs. Blocking of capital by carrying over unnecessary large stocks either throughout the year or during a specific period. Duplicate ordering and its resultant disadvantages. 2. Settlement of claims from insurance companies in case of: theft, fire, pilferage, obsolescence etc. 3. A correct ascertainment of the amount of premium to be paid to the insurance company and the amount of insurance covered against such payment. 4. Detection, localization and prevention of waste at every step becomes easy. 5. Knowledge of good and bad buying habits due to availability of reliable statistical information, hence encouraging good buying habits and deriving its resultant advantages. 6. Knowledge of different levels for replenishment of stocks, their fixing up and control is therefore facilitated. 7. Proper and complete record of all receipts, issues and balances is ensured. 8. Information about the right time, right quality, right quantity and best suppliers is readily available. pg. 5 9. Actual stock verification becomes less expensive and troublesome. Proper stores accounting system, help in deriving the benefits of perpetual stock verification system. 10. Efficient and economic storeroom operation is the added advantage of a scientific system of stores accounting. 11. It exerts a moral check on the staff. POINTS TO CONSIDER IN STORES ACCOUNTING The store function is vital part of the Service of which its primary objective is to provide services to operating functions. These services should be fully appreciated and provided economically. The most important consideration when dealing with stores is to maintain the value of stores in stock level at all times. When keeping stock at the lowest practicable level, you will be economizing on the use of working capital and minimizing storage costs. The true effect of not keeping stores at the lowest practicable level goes to the service and the whole nation economically. Apart from a few officers in the Service, most police officers have in one way or another, during their duties, been holding, issuing, and accounting for stores. Knowledge and understanding of stores accounting helps the officers in-charge handle emerging accounting difficulties by fully supervising their subordinates adequately in stores accounting duties. Adequate and regular supervision of stores accounting is the main safeguard against irregularities and loss of Government stores so should be practiced to avoid any difficulties that arise during maintenance and accounting for stocks of stores. NB/ Stores are worth money and therefore should be handled and cared for the same way “CASH MONEY” is done. In view of the above instructions; A copy of the detailed stores accounting instructions (‘Q’ Stores Accounting) will be retained in each : Sub-depot Divisional stores Divisional headquarters pg. 6 Police stations, Circuit team and Arms workshop The said copy should be taken on charge, The detailed instructions of the stores accounting must be read in conjunction with: S.S.O CAP. 70 Code of Regulations Model Departmental Stores Instructions Regulations Government Financial Regulations and Procedures Supplies Manual Public Procurement and Asset Disposal Act no. 33 of 2015 Wherever an officer in-charge is in doubt as to the procedure of dealing with any issue as regards stores accounting, a query may always be raised with the County “Q” master or Service Quarter master for advice. ESTIMATES PROCEDURE Estimates for obtaining of stores are prepared for each financial year at Service headquarters. This usually takes place about six to eight months before 1st July which is the start of the Government Financial year. As regards “Q” stores, it involves the preparation of estimates under the following headings in order that all Service requirements for the coming financial year are covered. PURCHASE OF STORES AND EQUIPMENT Uniforms and clothing Purchase of stores [general] Purchase of firearms, etc. Fire Appliances Office equipment [excluding typewriters and duplicators] MAINTENANCE OF STORES AND EQUIPMENT Stores [general] Office equipment [excluding typewriters and duplicators] Fire appliances Arms and ammunition FOOD AND RATIONS Operational rations [compo] pg. 7 ANTI-STOCK THEFT UNIT Tentage and saddlery Assuming that the estimates are passed by Parliament, the funds are released as at the 1st of July for the provision of nearly 5,000 items that are supplied to the Service through “Q” stores under the vote heading shown above. It should be clearly understood that each vote is quite separate from another and that funds released for to the uniform vote may not under any circumstances be utilized for purchasing anything for another votes. VOTE CONTROL The funds having been released by the Treasury under the headings shown above, provisioning action may be started and expenditure incurred in the purchase of items authorized against each vote. Control of this expenditure is done by means of the Vote Book. It shows a true picture of all funds that have been committed and the funds that are available on any given day. Carelessness in the keeping of the vote book and the control of the vote will result in over expenditure, a very serious offence, as it means that liabilities have been incurred for which there are no funds. Officers in Divisions are responsible for the expenditure of the funds that are allocated to them from the “Q”` votes for the repair of uniforms etc and they have as much responsibility to ensure that their allocation is not overspent as HQ, is controlling the main vote. In order that the HQ vote is maintained at a true picture all the time, it is necessary that all accounting units seek authority to incur expenditure before commitment. Examples of such expenditures are repairs of typewriters, safes, cash boxes, making of uniforms in case of newly promoted officers, etc. PROVISIONING This is done through two main sources. Overseas purchases Local Purchase through the: Ministry of works Medical stores Government press Local contracts made through the Central Tender Board. Under the present system, all items are routed in the first instance to the main Service Central Stores at Nairobi, where they are received in bulk and taken on charge. pg. 8 RECEIPT OF STORES On receipt of bulk stores: They are checked if they are correct by quality and quantity, The receipt is then entered on daily record of receipt, (a very important document as the reference is used for taking of items on charge in the ledger and particularly important when the accounts have to be paid). The checking being satisfactory, the stores are passed into relevant stores as stock. The items are entered into respective ledgers. They are now ready for issue SYSTEM OF SUPPLY TO SUB COUNTIES AND DECENTRALIZATION The Service Central Stores shall be held at the national level in Nairobi. The arms and ammunition shall be held at the Service Arms Store in Nairobi. The sub-depots shall be situated at: Nakuru, Nyeri, Embu, Kisumu, Mombasa, Garissa and Kakamega. The sub depots shall hold all stores and shall be responsible for the following formations: No.1 Sub depot, Nakuru: all counties of the former Rift Valley Region excluding Kajiado and Laikipia County. No.2 Sub-depot, Ruring’u, Nyeri: all Counties of the former central region and Laikipia excluding Kiambu sub county. No.3. Sub depot, Embu: all counties in former Eastern region excluding Kitui and Machakos Sub counties. No.4 Sub depot, Kisumu: all sub counties in Nyanza County. No.5 Sub depot, Mombasa: all counties in the Coast region and the Kilindini and Mombasa Airport Sub Counties. No.6 Sub-depot, Nairobi: Traffic Department, Kenya Police Airpot Unit, Railways Police, Anti-Stock Theft Unit, Criminal Investigation Department, Police Dog Unit, Machakos, Kitui, Kiambu and Kajiado Sub-County. No.7 Sub-depot, Kakamega: all counties in the former Western region. No.8 Sub-depot, Garissa: all counties in the former North Eastern region. The General Service Unit, National Police College-Kiganjo and Nairobi County shall submit their demands to the service central stores in Nairobi. ACCOUNTING UNITS pg. 9 An Accounting Unit is a formation authorized to hold stores and record them by ledger. Indents to headquarters stores and sub depots will be placed only by accounting units that will then issue to Non Accounting units. NON ACCOUNTING These are normally at police station or post level, and in case of G.S.U and ASTU at platoon level. These units will indent to the accounting unit responsible for their requirements and at stores from whatever source will be taken on charge in their inventory book. The duplicate of which is kept by the officer in charge of the accounting unit. RESPONSIBILITIES OF SERVICE QUARTERMASTER Estimating, provisioning, storage, issue of all stores requirement. Control expenditure Implementation of Service and Treasury instruction. Efficiency of ‘Q’ branch. Responsible for all matters affecting the administration and control of ‘Q’ branch staff. RESPONSIBILITIES OF A SUPPLIES OFFICER IN-CHARGE OF A STORE OR PART OF THE STORE Checking and handling of storage of stores received. Maintaining of stores/stock or articles at the levels laid down. Reporting of losses, wastage or irregular issue of stores. Regular verification of stores balances. Reporting to his/her superiors without delay in case of any shortage or damage or loss. Reporting whenever any stock of any item has been reduced to the prescribed minimum. Reporting when any stores are deteriorating or have become unserviceable or obsolete or dormant. pg. 10 TOPIC 2: CATEGORIES OF STORES Authority: Chapt 2, ‘Q’ Stores Accounting There are 4 types of stores: Consumable stores. Expendable stores. Permanent stores. Arms/Ammunition and accessories. Consumable Stores Consumable stores are issued on annual scale, although for reasons of storage it is not always convenient for a division to receive the whole issue at one time. They are accountable as far as the ledger from which they should be issued on a clear receipt. A separate ‘Consumable’ store ledger will be maintained. Care must be taken that issues of personal items are based on unit strength and that the use of other items is fair and reasonable.e.g kerosene will be related to the number of lamps in use, and the published scale of that issue. Consumable stores may not be taken to inventory charge and care should be taken that only a month’s issue at a time is taken by a station. The following are examples of consumable stores: (they get depleted when used) pg. 11 flannelette. Ink, finger print Glasses, hurricane lamps. Ink, marking Disinfectant. Bulbs, electric Soap. Mantles, pressure lamp Polish, floor Dubbin Metal polish. Thread, cotton Oil, cycle lubricating. Lime, white wash Oil, rifle Paint Oil, linseed Soap, saddle. Expendable Stores These must always be the subject of application for write-off to obtain authority to strike off your ledger charge (other than by normal transaction). This type of store will be held in inventory charge in addition to ledger charge. The following examples are given of expendable stores, which can be only received normal write-off authority by reason of fair wear and tear: (they are uneconomical to repair) Box, exhibit Bugles Bucket, G.I Lamps Padlocks Torches Tools (all types) pg. 12 Permanent Stores The stores of this type will be entered into ledger and inventory charge. You seek authority to strike off. Items such as: Safes, cash boxes Typewriters Furniture Steel office equipment Duplicating machine Lawn mowers NB Stores of this type will always be held on ledger and inventory charge. They will seldom be action for write-off on the items above, but it will be in all cases of items e.g. safes, cash boxes, steel office equipment be reported to Service Quartermaster. Typewriters are normally withdrawn by the Government Printer for write off, and furniture should be reported to furniture officers. (They are repairable/ salvaged) Arms, Ammunition and accessories (See separate topic) SCALE OF ISSUE All stores are issued on a scale which has been laid down for a particular item. These scales are based on a rate of consumption according to the authorized establishment of personnel. in case of uniform and equipment, it is controlled by the wearing quality of the item and also in the case of consumable stores, by reasonable issue. in the case of ammunition, by the amount of practice required to keep a man proficient in the use of the weapon with which he is normally issued. NB/ In the case of uniforms and equipment we usually talk of the life of the article and this governs the scale. INDENT (DEMAND & RECEIPT) OF STORES BASIC REQUIREMENTS; Stores accounting is designed to show that stores have been received and taken on charge; To maintain a record of the movements of the items; pg. 13 Record of movements of items should go right up to the time when for some reason, they are boarded and written off. The record must show that the items have been correctly disposed off according to instructions. The instructions for write off should be given by the Administrative Secretary to the Police or the Treasury. The officer in-charge of stores must be able, by means of his stores records, show the location or visible presence of any item of stores that have been issued to him/her right up to the time they have been written off and disposed of. QM ACCOUNTING DOCUMENTS S12-Principal voucher used to place demands from one unit/department to another S11- Used to issue and receive goods within the department S3- ledger card QM3-used to demand uniform QM4- used for write off S13-counter receipt voucher from suppliers The start of the practical side of the supplies chain is the delivery and acceptance of items for stock. When these items are properly checked, they are brought on charge by accounting documents. The main source of supply is from contractors and the principal voucher used as a receipt voucher is the S12. Uses of S12 when properly completed. -Enables items to be brought on stock charge at store. -initiates the receipt entry on S5 and S3 cards. -costing details are included in the voucher for accounting purposes. -A copy is attached to FO 20 payment voucher to effect payment in the accounts section. -The report on the quality and condition of the receipt is endorsed on the voucher. -for audit purposes STORES ISSUE AND RECEIPT VOUCHER (S12) Stores are obtained by means of the issue and receipt vouchers (S12) The voucher is used for issuing and receiving materials, tools and other items. Six copies are filled at once. Five copies are rendered to the officer in-charge of the stores from which you wish to draw. THE DETAILS TO BE FILLED IN THE VOUCHER WHEN REQUISITIONING STORES pg. 14 Ministry or department of the requisitioning The indenting unit and its address. The officer approving the indent and date of approval Address of delivery if items are to be sent by post. Name of receiving officer, designation and stamp of the indenting unit. Unit demand number [numbered consecutively Date of demand Authority for demand [e.g replacement to scale Address for stores [if unit is collecting insert U/C] The part number of the item required Full designation [as per vocabulary] Quantity required Unit strength Signature of officer in-charge unit on all copies Official stamp VOUCHER FILES Three sets of files will be maintained: Demand voucher file Receipt voucher file Issue voucher file COMPLETION OF MAKING OUT AN INDENT All copies must be legible and completed in every detail that is applicable. When S12 is used for issues from stock, the requisitioning officer will submit five copies to the issuing unit where the remaining details will be completed. DISTRIBUTION OF COPIES i) Copy No.1 will be retained by the issuer. Ii) Copy No.2 will be returned with the goods. Iii) Copy No.3 will be sent to the requisitioner for signature of receipt. Until this copy is received by the issuer, the transaction will be deemed not valid. pg. 15 Iv) Copy No.4 will be returned to the requisitioner for use in the accounts section. V) Copy No.5 will be retained by the issuer for use in the accounts section. Iv) Copy No.6 will be retained in the book. RECEIPT OF STORES On receipt of the stores together with the No. 2 and 4 copies of your demand, check to see that the items are as per your demand. Enter the receipt of the stores in the relevant ledger folio while at the same time enter the ledger folio number against the item on your No. 2 copy. File the No. 2 and 4 copies in the receipt voucher file giving it the next consecutive number which will be entered against the item as receipt voucher number in your ledger. WHEN S12 IS USED TO SUPPORT RECEIPT OF STORES FROM MERCHANT All copies will be completed as appropriate and distributed as follows: Copy No.1 will be used for stock control purposes by the stores officer. Ii) Copy No.2 will be used as the goods receipt voucher. Iii) Copy No.3 will be attached to the invoice or delivery note to suport payment. Iv) Copy No.4 will be used as receipt voucher in the accounts section. V) Copy No.5 will be filled by the purchasing officer. Vi) Copy No.6 will be retained in the book.. B.SUPPLY POSITION To be shown on form S12 column (g) against an item which cannot be supplied for the reason indicated. 1 Stock requisitioned to purchase due to P Officer in charge of stores to exceptional circumstances countersign requisition 2 Nil stock-to be supplied on receipt of N/S(8)* No stock.8* stock due in 8 weeks dues in. time. 3 Not stocked-not in store catalogue N/C Not classified 4 Incorrect code I/C Re demand pg. 16 5 Incorrect description I.D Re demand 6 Illegible/request not understood N.U Not understood. Part not understood to be underlined. 7 Wrong unit requested W.U Wrong unit. Supply being made in units of …. 8 Mixture of sizes not specified in total A.P.S Specified quantity per size required. quantity 9 Alternative offered ALT Alternative specified on requisition in red. Confirm acceptable. DEMANDING ARMS AND AMMUNITION Indents for arms and ammunition will be forwarded to the service quarter master for approval. All demands will be endorsed in the following manner; a) Authority for demand i.e to bring up to scale , replacement, vide the given authority number. b) Authorized establishment and current holding of the items demanded must be indicated. c) Unit demand number and date of demand. d) Correct nomenclature and vocabulary number e) Signature of the officer in charge of the demanding unit plus his name, printed and the unit stamp. NB; demanding vouchers not properly endorsed as above will be returned to the units concerned. Counter issue and requisition voucher (S11). This takes care of small repetitive issues to users in a workshop. e.t.c. pg. 17 -Where the minimum of stores accounting is required. - It can only be used within the department and in small allocated stores. COUNTER RECEIPT VOUCHER (S13) It is used for simple receipt transaction within the supplies organization. TOPIC 4 POLICE UNIFORM AUTHORITY S.S.O CAP 70 ISSUE OF CLOTHING- KIT CARD During issuing of clothing and equipment, particulars of initial issues must be made on the personal kit cards. Attention is drawn to “scales of issue” Cap 70 SSO, wherein the need for compliance is stressed. REPLACEMENT OF CLOTHING Replacement being normally on a one –for –one basis means that a similar unserviceable item is usually handed in. Where unserviceable item is not handed in, it will usually by reason of loss, and an item is replaced on repayment. During replacement of a lost item on repayment, official receipt number is endorsed on the issue voucher. POINTS TO NOTE DURING REPLACEMENT OF CLOTHING In order to achieve the objective, all items are issued correctly to scale to prevent waste; pg. 18 The date of previous issue should be checked before any replacement is issued to ensure that the item to be replaced is life expired, requires changing and has not been subject of unfair wear and tear. Where unfair tear and wear is suspected, a report should be made to the sub county commander with a view to orderly room proceedings and recovery for the damage. The life of any article is the maximum period which it should last with fair wear and tear. The life span of an article is not unnecessary signal for automatic exchange Where it is considered the item is still serviceable, exchange should not be made. In regard to the N.P.R particular attention must be paid to replacement issues for particular KPR and the remarks in Sub-Para(c ) above are particularly applicable where only a few parades are carried out-during the year. PROGRAMME OF ISSUES Divisional stores will find accounting and recording made easier if they allocate set dates to their stations and posts for issue of clothing equipment. With proper planning, issues should not be made than once per month. ISSUING PROCEDURE Items should be issued direct from the sub-depot to the individual to reduce holding of stores and accounting in sub counties. The accounting reductions effected in Divisions when issuing direct to individuals is as follows:- No stocks of these items will be held in sub county stores and therefore no ledgers will be required. Un-serviceable items on one –for-one basis will be returned to the sub-depot.in view of unserviceable items returned on one –for-one basis, no board of survey on these items will be required with the consequent reduction in paper work and disposal procedure. The procedure of issuing clothing and equipment direct to individual is a great assistance in making the reduction in accounting. The procedure should be applied intelligently particularly by the careful inspection of clothing and equipment worn by personnel at station level, and station commanders putting themselves in the position to forecast in advance the requirement for each period. It is necessary in order to affect the issue from the sub-depot to the individual that the sub-depot holds a personal receipt from each individual issued through quarter master. This form is received by the recipient and later used by the sub-depot. ACTION BY POLICE STATIONS pg. 19 Form Q.M.3 will be used by station commanders as a combined demand and nominal roll for clothing and equipment required/issued. The Q.M3 form will be completed in quadruplicate, each copy to be numbered accordingly. No.iv copy i.e Quadruplicate will be retained and filled by the station commander. Copies I, II and III will be forwarded to sub-depot through the Divisional commander/HQRS. The station commander should enter details of individual’s requirements in pencil on the remaining copy/quadruplicate. ACTION BY DIVISIONAL HEADQUARTERS Each Division will be given an issuing date by the sub-depot. Divisional commanders should fix dates for the sub-mission of Q.M 3 by police stations to coincide. On received of three copies of Q.M 3 from police stations and the total sizes required. Shown on the I and II copies, all copies will be forwarded to sub-depot. The duplicate and triplicate of the Q.M 3 will then be forwarded by sub-depot with the clothing and equipment for issue to the station concerned through the division headquarters or in some cases direct to the station. On completion of issues, the original and duplicate Q.M 3 will be returned to sub-depot from the station together with the U/S withdrawn clothing which must agree in number with the newly exchanged clothes completed as follows. Signatures of individuals issued Column “C”,”D” and “E” completed. Items in column “D” for return should be checked, and the duplicate copy of the nominal roll filled. The triplicate will be returned to the sub-depot to support the ledger issue. EXCHANGE AND KIT CARDS Exchanges will not be recorded on kit cards When exchanges are being made, care will be taken to ensure that the item has completed its life. All items must be marked indicting force number, month, and year of issue. If it has become u/s before life time, the investigations should be made. If it’s a case of negligence, the officer should be made to pay for the item. pg. 20 TOPIC 5 : FIREARMS AND AMMUNITION MANAGEMENT AUTHORITY: S.S.O CHAPTER 14 ‘Q’ STORES ACCOUNTING CHAPTER 4 All arms and ammunition shall be held on charge, against the personnel establishment and strength as laid down in Operational Manual at Appendix 14(a) and Appendix 14(e) S.S.O for the respective services. The scale of issue shall not be varied without the approval of the respective Deputy Inspectors-General or Director Directorate of Criminal Investigation. Extra supplies of arms and ammunition in the Service shall be: (a) Retained in an armory, safes and steel box within each designated police premises; (b) Stored in a locked temperature-controlled location; and (c) Accessible to the officers on duty for use when necessary. Every armory shall keep an arms movement register where all movements of arms and ammunition shall be entered. The Armory Register shall take the format shown below: Officer to whom weapon Ammunition Appertenances Signature of officer to Date of issued whom issued return. Date of issue Description No. Body no. Calibre S/NO. Name Rank type Qty Qty Signature of Remarks officer.Arms/Amo/Appertances e.g Discrepacies,Damages etc -All arms will be held on sub county ledger charge by weapon types and totals of each type and in the arms register G.P 87 by registered weapon numbers. Arms issued to police stations and posts will be recorded in the arms register by (G.P 87) by registered weapon types and not in the station inventory. Arms register will be divided into two sections, one for weapon by type and one for ammunition. pg. 21 It is very important to check your book entries against weapon card number and the weapon itself to ensure accuracy in recording. Any doubts of duplication of numbers should be referred to the Chief Service armourer or service quarter master immediately. (a) (b) (c) (d) (e) (f) (g) (h) (i) Type of Weapon Bolt Date of From Relevant Date To weapon calibre Number No. receipt whom issue of whom received note or issue issued file (j) (k) (l) (m) (n) (o) Place where Date of To whom Relevant Department to Remarks weapon transfer transferred issue note or which normally held file no. weapon issued The respective Chief Service Armourer shall keep an up to date record of the location of all arms and this shall be maintained by the Arms Records Section, Service Headquarters, by means of the quarterly Arms Returns from Formations or Sub-County and the Annual Arms Census. The transfer of arms between County or Formations shall take place after lawful authority is obtained from the respective Deputy Inspectors General or the Director, Directorate of Criminal Investigation. Surplus weapons Any weapon held in surplus to the establishment, application should be made to return it to the arms store, on a normal stores voucher showing the individual weapon number and the casualty should be reported in the quarterly arms return. NB: All weapons should be held on sub county commander’s charge. -Replacement should be made for one on one basis in cases where weapons have been withdrawn by the armourer. -in cases where an increase in weapon is required , the demand will be forwarded to Service Quarter master through the county commander or formation commander for his certification that it is within the establishment. DISPOSAL OF ARMS AND AMMUNITION When authority has been granted to dispose any firearm whether police or civilian, such firearm will be escorted to arms store for destruction as authorized by the Inspector General. pg. 22 It is very important that to check your book entries against weapon card number and the weapon itself to ensure accuracy in recording WRITE OFF OF EXPENDED AMMUNITION Ammunition expended will be written off the divisional ledger by means of Certificate Issue Voucher which will be supported by a copy to Strike off Ammunition expended or lost. Form QM4 will be forwarded in duplicate to the S.Q.M as soon as possible after it is expended and there is no circumstance will there be a delay of more than one month. Application to strike off ammunition will be submitted by the sub county commander and not by the station. The form should bear a reference number, date, signature, and unit stamp. WRITE OFF of expended grenade tear gas and cartridges 1 ½ inch anti-riot should be done in a separate form QM4 as soon as possible after expenditure. There should never be a delay of more than three days. In addition, unit establishment and stock balance will be indicated in form QM4. DISPOSAL OF EMPTY FIRED CARTRIDGE CASES Will be recovered and taken on ledger charge by sub county commander under the headings: Fired Cartridges Cases (Scrap Metal). The weight will be indicated in kgs. When sufficient amount is accumulated it will be vouchered over to SQM and forwarded under escort. The voucher will be endorsed, ‘certified no live or misfired ammunition included in the consignment’. OVER AGE AMMUNITION: Ammunition is over 15 years Grenades over 3 years DISPOSAL OF AMMUNITION When authority has been granted, ammunition will be disposed off in the following manner. Dumping in deep water If ammunition is disposed off in this manner, they should be removed in boxes/containers and scattered over a wide area. Burning in deep pit If ammos are disposed off in this manner, the pit should be deep enough to prevent the ammos from flying above the ground, and the fire should be fierce enough to explode all the ammos. TOPIC 6 LEDGERS AND INVENTORIES pg. 23 DEFINITION OF LEDGERS AND INVENTORIES These are books of records which at all times the officer in-charge of Police Sub County/Company will be dealing with when handling stores. Ledgers are used by accounting units for recording, receipts and issuing of all police stores which pass through the unit or are retained for their use. TYPES OF LEDGERS Different ledgers should be kept for various classes of stores. The minimum number of ledgers kept should be four: Expendable stores Permanent stores Consumable stores Arms, ammunitions and accessories MAINTENANCE OF LEDGERS Upon a ledger being opened it shall not under any circumstances be destroyed. All entries in the ledger shall be supported by a correctly numbered copy of an issue, transfer or receipt voucher. All receipts of stores will be entered in red ink while issues or disposals will be in black or blue ink. Only one line of the ledger book will be used for one entry at a time. Ledger pages will be numbered consecutively e.g 1.2.3……………..etc Erasures are not permissible in maintaining of a ledger. Whenever the situation arises to make an erasure in a ledger, a thin line should be drawn through the already made writings in such a manner as to leave the original writings legible.The new writings over the already crossed should be made and initiated by the officer making the entry. Where it is necessary to cancel a page, the cancellation shall be done by drawing a line across the page in ink, leaving all entries legible, and cross referenced with the new page and the ledger shall be numbered, and all balances carried forward to the new ledger which shall be numbered consecutively. An alphabetical index will be maintained in each ledger for each item held therein e.g Index “A” for page 1 [one] indicating the received G3 rifles. Index “B” for page ‘10” for AK 47 rifles held or received, etc. Only one ledger will be in use for each item and a new one may be opened on completion of the first one. Ledgers will be retained for audit purposes and will only be destroyed with permission from the SQM. The balance of stock in the old ledger should be transferred to the new one when opening without alteration. pg. 24 Ledgers once started will not be cancelled until they are filled. Where the situation warrants the accounting officer to open a new ledger, he will have to write a detailed report to SQM for permission. NB: Receipt and issue vouchers shall be retained for a period of three complete years. Destruction of vouchers which have been completed will be carried out annually in January. pg. 25 TOPIC 7 STORES CONTROL AND CHECKING AUTHORITY Q STORES ACCOUNTING CHAP 6 M.D.S.R SECTION 1O PHYSICAL CHECKING OF STORES It is the process of: Counting Weighing and Measuring of all items in stock and recording the results. REASONS FOR PHYSCIAL CHECKING OF STORES To verify the accuracy of stock records. To disclose the possibility of fraud theft or loss. To reveal any weaknesses in the system for the custody and control of stock. DISCREPACIES OF STORES The immediate responsibility and care for stores is that of the sub county/formation store officer or station commander. However the ultimate answer for the discrepancies or losses lies with the supervising officer. CHIEF REASONS FOR DISCREPANCIES OF STORES. Lack of experienced staff. Lack of interest by officers entrusted with the responsibility of stores. Lack of close supervision of stores by sub county /formation commanders. Failure to frequently check the stores physically against records. GENERAL NOTES FOR GUIDANCE Officers in -Charge Sub-depots are financially responsible for the stores under their control. -The officer in-Charge of Sub- counties/Formations are equally financially responsible for the store issued from the sub-depot or the Service Stores. -Any loss or discrepancies of stores will be subject of serious investigations and possible surcharge against the officer incurring the loss. pg. 26 HANDING AND TAKING OVER OF STORES INCOMING OFFICER The incoming officer should always declare any discrepancies noted during handing and taking over exercises. The discrepancies must be indicated in the handing and taking over certificate. Failure to declare will lead to the incoming officer held responsible for the loss or discrepancies. The incoming officer should ensure that he does 100% check of all stores/arms on charge at the time of taking over. Surpluses and deficiencies must also be recorded. OUT GOING OFFICER The role of outgoing officer is to ensure that: -Surpluses are taken on charge. -Deficiencies: Apply for write- off after carrying out investigations first. PHYSICAL CHECK All officers responsible for stores i.e An accounting officer Stores officer or Station Commander, Are required to physically check a percentage of his stores daily and reconcile with the ledger or inventory. This physical check is to ensure 100% check when completed. The required standard is as follows:- Sub-depots – every 3 months Sub county stores – every 1 month Station Commander- every 1 month It is the responsibility of every Sub-county Commander to check on each station that he visits. He should carry with him the station inventory to check on the number of the items. The Sub-county Commander should do the checking on stations’ stores at least every 12 months. It is however, recommended that the sub county Commander conducts snap checks that should be recorded. Officer’s in-charge of sub-depots and stores officers of divisions will keep a book record of the daily percentage check showing the following: pg. 27 ITEM PHYSICAL LEDGER SURPLUS DEFICIENCY ACTION DATE STOCK BALANCE TAKEN This should be availed to their Commanders weekly and be available for inspecting officers. IMPORTANT POINTS TO NOTE Do check your stocks regularly with your ledger Do enter issues into your ledger daily Do make out a voucher [S12] for every item issued. Do obtain a clean signature Do issue according to scale. Do make your stores secure Do inquire when you are in doubt on a point Never say “YOU CAN SIGN LATER” Never fail to count out items carefully. ANNUAL STORES CHECK In addition to the normal daily and monthly checking of stores in Sub counties, the annual stores check is a complete 100% check of all stores on charge to every accounting unit. It is the interest of every Sub county Commander and Stores Officer to ensure that the check is complete and accurate. It is important that the Sub county /Stores officer ensures that immediate action is taken to adjust any discrepancy revealed, where possible on the spot. The completed proceedings should be forwarded to the SQM as early as possible. pg. 28 TOPIC 8. LOSSES AND DEFICIENCIES Authority: Reg. F.S. SEC. “L” M.D.S.R. SEC.11, C.R. SEC. “G” Para 29-34. F.S.O CAP.33, Stores Accounting Cap.7 Store on ledger charge cannot be written off without reference to and without express authority of the accounting officer from Force Headquarters. Under the present arrangements, the Administrative Secretary is the Accounting officer for police. In certain circumstances, the authority must be obtained from the permanent secretary to the Treasury. REPORT OF LOSSES: Any loss or deficiency of stores of whatever original cost and from any cause must be reported through the provincial Headquarter to the Force Quartermaster, Force Headquarters. Under M.D.S.R.Sec.11, Para 3 losses of deficiencies up to 1,000/= may be written off by the Administrative secretary to the Police, provided that he is satisfied with the explanation, and to challenge by audit. Articles whose value exceeds this amount will be referred to the treasury. Where, however, a loss or deficiency may be caused by fraud or negligence, and it is desired to relieve the responsible officer of any part of his pecuniary liability, the authority of the treasury would in all cases be obtained. ACTION ON DISCOVERY OF LOSS OR DEFICIENCY When this cannot be immediately reconciled, immediate investigation should be instituted and subsequently a report should be made through the PPO to F.O.M. At the same time, action will be taken to adjust the ledger by making out an certificate issue voucher (CIV) which should be endorsed as follows:. “Certificate that the times were found deficient on handing/taking over, normally routine check, or stock taking/lost through circumstances unknown on…………… investigations is being made and the loss has been reported to Force Headquarters, under the reference…………… dated……….” A copy of CIV will be submitted with the report of loss. Immediately the loss has been reported and the ledger adjusted, investigation to the circumstances causing the loss will be made, and if necessary, Court inquiry may be held. The finding should be reported to the Force Quarter Masters through the PPO as soon as possible in the laid down form in MDSR sec.11 Para 3(I) in Quadruplicate. Inquiry file should be submitted along with the loss report. NB: Loss of firearm will be reported immediately to force Headquarters by a signal followed by loss report and inquiry file. It should be noted that in no circumstances will orderly room proceedings be instituted for the recovery of an sum of money by stoppage of pay to cover this type of loss, for which surcharge may be ordered only by the Administrative secretary or the Treasury, and whole may find circumstances in mitigation that would not be regarded by the Commanding Officer. pg. 29 On receipt of the Headquarter decision in the matter (sometimes) forwarding to the Treasury for authority for write-off irrespective of any question of surcharge the CIV referred to above will be further endorsed as follows:- “Authority granted for the write-off of these stores, Headquarter reference………… date………. refers.” Surcharge: Where an officer in the opinion of the Accounting Officer, is deemed to have been negligent in the case of the stores in his charge, he may be called upon to show cause as to why he should not be surcharged for all or part of the value of the loss involved. His reply should naturally bring out any mitigating circumstances which may have a bearing on this case. Surcharge is not a punishment and can be awarded irrespective of any orderly room proceedings which may be instituted as a result of negligence. LOSS OF CLOTHING AND EQUIPMENT When any item of clothing or equipment is lost or damage, the matter will be investigated, and the officer in charge of the Sub-County will decide upon whom the cost of replacement should fall. In all cases of negligence on the part of a member of the Service, the article will be replaced at his expense. When it is proved to the satisfaction of the officer in charge of an Sub-County that an member of the Service has sold, pawned, lost by neglect, made away with, willfully or negligently damaged or failed to report the loss of any part of his kit, the case will be treated as a matter of discipline, and in addition to other punishment, the full cost of the article to be replaced may be recovered from the officer concerned. Disciplinary action will be taken under Police regulations, and the cost of the article may be recovered “by ordering him to make good either partially or wholly the value of such property or amount of such loss or damage as the case may be, and the amount of such value or of such loss or damage may be recovered by stoppage from his pay or from any other amount owing to him by the government. WRITE- OFF OTHER THAN THE ABOVE It must be remembered that no stores can be struck off ledger charge unless it is either voucher over to another accounting unit on prior authority or unless authority has been given for write off for some other reason, where such an authority is granted, the items concerned will always be struck off charge on an certificate issue voucher, and an copy of the relevant authority will always be attached to that voucher as it is fill TOPIC 9: SAFES AND CASH BOXES pg. 30 AUTHORITY: -F.S.O Cap.33 Para 24 and 25. SAFES: (1) Safes are under the control and issued by the treasury. When the issues of a safe is required, it is necessary to complete a PRO –FORM A (requisition for safes )in duplicate, giving full particulars through F.Q.M to the treasury, where safes have been issued to officers in the field, movement re-allocation of such safe will be referred to F.Q.M. (2) Duplicate keys are retained by the District accountants. CASH BOXES: (1) Are under control and issued by the treasury. Application should be made to F.Q.M stating full particulars. Use the same form (requisition for safes) as used for application for safes. (2) Duplicate keys held by the District accountants, Administration to whom application should be made. NOTE:-Safes and cash boxes should be held on ledger and inventory charge, and are subject of an annual return when numbers should be carefully checked. SAFES & CASH BOXES KEYS To be retained by O.C.S /formation To be left in a sealed envelope if O.C.S is away for more than 24 hrs to 2i/c When back check contents of safe with 2 i/c Keeping of money-keeping of large sums of money in safes to be avoided. If unavoidable, sentries to be posted around the premises where money is. Cash Boxes: Not safe repositories for money Precautions have to be taken to prevent their being broken or removed. If being used should be attached to an immovable structure and the place should not be left unattended or unguarded. Cash should be paid to treasury as soon as is received, e/g salary etc. Returns To be made by 31/ 12 of each year showing Treasury S/ no, and addressed to F/QM. pg. 31 SECURITY OF SAFES & CASH BOXES If key to safe or cash box is lost or missing even for a period of time, the security of such cash box or safe will be considered to be compromised. SAFES A preliminary report made to F/Hqs Application made for the duplicate key from the District accountant. On receipt of duplicate key, contents of safe are removed. The local branch of MoW will be requested to remove the door of the safe. The removed door together with duplicates key forwarded to force central stores, through divisional Hqs. If the MoW cannot remove the door, the matter will be referred to Force Hqs. A final report to be submitted by divisional/formation concerned showing the officer responsible for the loss. The door fitted with a new lock will be returned to the Division or formation concerned. Arrangements will be made to have the door fixed to the safe. The new key is forwarded from central stores, separately under registered post. Instruction will issues from F/Hqs for the recovery of any loss incurred by the Government. GENERAL INSTRUCTIONS (1) Safe keys must be retained in the careful custody of the officer-in – charge of the formation and should this officer leave his station for a period of more than 24 hours, he should hand over the keys in a sealed envelope to the police officer next in seniority to him. The officer - in-charge of the formation will on his return, check the contents of the safe with the officer who had the custody of the key. (2) The keeping of large sums of money in divisional safes must be avoided as far as possible, and when substantial sums are so kept particularly at the end of the months an armed guard must be posted at night in the immediate vicinity, in addition to the normal guard on duty and the safe keys must be retained by the OCPD personally. (3) Cash boxes are not safe repositories for money or valuable unless precautions are taken to prevent their being broken open or removed. Whichever, if possible, they should be securely attached to a table or other solid article of furniture and the place in which they are kept must never be left unattended or unguarded. At station which cash on government account is received and where a cash box, but no safe, is on charge, the cash must be paid to the local treasury DAILY or as early as possible after receipt. pg. 32 (4) A note showing the contents of the safe or the cash box will be kept in an unsealed cover in such safe or cash box. (5) A return will be submitted annually by all officers –in – charge of Division /formation to the F.Q.M showing the distribution of all safes and cash boxes on charge as at 31st December. Details of safe and cash boxes will be given on separate sheets, and the treasury serial number will be quoted in each instance with the makers name in the case of safes pg. 33 TOPIC 10 TENTAGE AUTHORITYF.S.O CAP 33 Par 27. CARE AND PRESERVATION Under normal use, a tent in constant use should last for about 2 years. Otherwise it should last for many years if rarely used and well cared for. Tents should be pitched periodically, usually once a month, for airing and must not be taken back to store until thoroughly dry and examined Broken pegs must be replaced and the correct number, with a few spares kept with each tent Tents must be stored clear off the ground to avoid damage by rats, insects and damp. Should repairs be necessary, a report should be sent to FQM, if it cannot be effected locally. CAUSES OF DAMAGE Burns due to careless smoking Holes in canvas due to careless pitching or striking Storage of articles close to tent walls Writing on canvas, causing leaking spots Split canvas due to over taut tent lines Striking and folding tents while damp Loading tents on dirty lorries or mixing with oil drums Oil stains due to careless contact with oily hands Contact with battery acid, barbed wire or petrol Lighting fires or cooking inside tents Use of charcoal jikos in tents Standing rifles against the wall SCALE OF ISSUE For comfort and health reasons, the following scale is considered suitable: Marquee----------------15 men Senior officers tent----1 G.O or IP Junior officers tent-----1 S /Sgt, or Sgt Bush tent----------------2 Cpls, or 4 Constables or 3 depending on length of time pg. 34 Rank and file-----------2 minor employees or as a store. TOPC 11: POLICE ANIMALS REFERENCE CAP.51 S.S.O Q STORES ACCOUTING CHAPTER 14 Police animals are stationed at formations to the approved force establishments. All increases decreases and transfers of such animals will be notified to divisional headquarters in the monthly livestock return. This will include notification of the birth of finals, which will not be taken on strength until they are six months. Each kind of animals on police strength will be given a set of numbers allocated by the force quartermaster. Except horses, police camels, mules and donkeys will be branded on the left rump with the letters “K.G.” as soon as they are taken on charge. A separate file on each animal will be maintained, containing veterinary History sheet form P73, and any correspondence in respect of each animal filed in its respective file, including detailed record of all sickness, treatment given and by whom treated will be kept in the file. The officer –in – charge of a formation where animals are stationed is responsible for maintaining them for duty at all times. Officer in charge of Formations where animals are stationed will prepare standing orders in respect of daily stable routine which will cover:- Scale of daily feeds. General stable routine, watering and feeding. Bedding. Cleanliness. Fire orders. The following guiding principles should be adhered in:- Water before feeding. Feed in small quantities and often. pg. 35 Do not work the animals hard immediately after a full feed. A forage Return Book will be maintained at all formations where Police animals are stationed. All healthy animals which are not performing normal duties shall be exercised for a period of at least two hours daily, and fed as laid down in paragraph 8 of F.S.O. -If for any reason, it is not possible for an animal to be worked or fully exercised. The scale of feed, not the number of feeds, will be reduced by one third. Horses and mules should be examined at least once every six months by veterinary officer and his report on the animals’ health and their fitness for police duty obtained. Such report on examination by the veterinary officer will be kept in the animal’s file. No police animal will be entered for race meetings or gymkhanas without the prior permission of P.P.O./Commandant CARE AND MANAGEMENT. Following instructions should be closely followed in respect of horses and Mules. If an animal appears unwell or shows rise in temperature exempt from all work. Feed it on a light scale feed, withholding corn. Consult nearest veterinary officer. Never tether horses by tying a rope or rein round the neck. Headstall to which tethering rope or rein will be attached must be used. Do not unnecessarily expose them to fatigue or constitutional or muscular exhaustion. Do not expose to hot sun or heavy rain. Grooming to be done with great care. Inspect daily for presence of ticks, wounds and abrasions. PRECAUTIONS TO BE TAKEN. Horse and mules will be inoculated once per year by a veterinary officer. Animals should be stabled by 6.00 pm and fed with their last grain before sundown. Stable doors not to be unnecessarily opened at night. Stables should, where possible, be made mosquito proof. Keep stables clear of stagnant water, and vegetation cut. On safari, camp away from immediate vicinity of swamps, rivers or thick vegetation. MEDICINES. pg. 36 An adequate supply of the following medicines, at formations where animals are stationed, will be kept:- TINOTURE OF IODINE BANDAGES 500M BANDAGES, ELASTIC COLIC WOOL WOUND DRESSING POWDER COLIC DRENCH COD LIVER OIL DISINFECTANT b) Any other drugs prescribed by the veterinary officer. c). Instruments namely clinical thermometers, knives pairing and seeking, and dressing scissors should also be kept. CARE OF SADDLERY: The scale of saddling is laid down in appendix 51(a) S.S.O Officer in charge of Formation are responsible for ensuring that; - Saddlery and equipment is kept clean and in good repair. - Saddlery is inspected on the rack by the officer i/c once a week. - Stripped saddlery inspections is held once a month, all items being laid out as laid down in appendix 51(b)S.S.O - Camel saddlery should be laid out for inspection as prescribed in pamphlet MERCY KILLING OF ANIMALS. When a police animal is certified by a veterinary officer to suffering from a condition he considers to be incurable, he should be requested to authorize its immediate killing. On authority being granted, have animal killed by a veterinary officer. Forward the following to S.Q.M. through the Sub County Commander:- Letter of authority from veterinary officer. Certificate of killing signed by the veterinary officer. History sheet duly completed and also signed by the veterinary officer. ACCOUNTING: All animals on strength will be held on ledger charge in addition to a separate history file which will be maintained for each animal. pg. 37 Saddlery will be accounted for in the normal manner as any other stores. Write offs… Where possible all deaths will be certified by a government veterinary officer and all applications for write will forwarded when completed to service quarter master for approval by the administrative secretary. Surplus Animals Will in every case be reported to service quarter master before any disposal. Purchases Purchases will in all cases receive the approval of the administrative secretary.No animal may be purchased without a certificate from government veterinary officer as to the health and suitability for police for police service. Where no special fund for maintenance of animals has been allocated, all purchases will be through the travelling and transport vote. Where animals are to be disposed of for any reason, a Veterinary Doctors report should be given with recommendations as to whether the animal should be sold or destroyed. The proceedings will be forwarded to SQM who shall give the final disposal instructions. SALE Animals should be done by a board of survey then through public auction or tender. A register for all animals is held by service quarter master. Increase in establishment and authority to purchase is with the administrative secretary. DEATH; Where the formation commander has reasons to suppose that an animal died under circumstances which showed neglect or misdemeanor, the matter will be treated as loss of stores. FREE GIFTS: Once the police have accepted an animal from a member of the public, it becomes government property and the donor does not have any claim on it. If it is later sold, the proceeds go to government revenue. pg. 38 TOPIC 12 PRESERVATION OF STORES AUTHORITY Q' STORES ACC.CAP.11 SUPPLIES MANUAL CAP.16 PARAGRAPH 161. TO 16...18. Preservation involves the application of protectives to prevent deterioration of the supplies due to a. Climatic b. Environmental hazards These protectives are classified into permanent and temporary types. The permanent types are applied during manufacture.e.g - Galvanizing - Painting or - Rot proofing. The temporary protective coatings consist mainly of various oils, greases or drying agents. Care must be taken to ensure that items in the storehouse are protected in a suitable manner. This is the duty of store man officer whose responsibilities are: The security and safety of all goods, materials, equipment plant and tools held on charge in the store. Taking every precaution to safeguard the building and their contents against robbery, accidents, Climatic and biological hazards. Ensuring all staff employed are conversant with the safety and security regulations e.g. fire precautions. Conducting inspections, at least once per week. Arrange periodically for suitable practices and drills to test the effectiveness of his staff. Frequent checks on store locks, doors and windows of stores building. Arrange suitable systems for checking that all doors/windows are properly locked and closed at night and the original keys are locked away in a safe. The duplicate keys are held accessibly in case of fire break or emergencies. Ensure that the firefighting equipment and appliances are available and they are regularly examined. Special security storage's are held in stores, access to them is to be restricted to the officer in-charge or the deputy. Should it be necessary to employ other personnel in such areas, they must be kept under constant effective supervision. pg. 39 Ensure that the store building is clean and free from obstruction liable to cause accidents. Ensure working conditions are not injurious to health and efficiency within the store buildings. Ensure the security of stores documents and their accuracy. Taking action against un authorized person in the store buildings. He is responsible to his superior for the conduct and efficiency of all the staff employed in the store (up/grading/discipline) For training and supervising of his staff. HAZARDS The causes of deterioration of stores can be grouped into 3 main groups; a. Climatic and environmental e.g. - sunlight, Heat, dust, humidity. b. Physical shock caused by vibrations, dropping, bumping, shunting pressure. c. Biological caused by insects, rodents, bacteria and fungi. A. CLIMATE Water vapor -Present in the atmosphere and precipitates as rain, snow, dew, mist or condensation. This Cause Corrosion to metals and encourage mould growth on optical goods and fabrics. Temperature - some require low temperature while others like high temperatures. Sunlight- fabrics deteriorate in sunlight. Rubbers are stuck and crack. Timber dry out and shrink. Weather Changes in climate conditions course rapid deterioration to fabrics, paints and compositions. B. BIOLOGICAL Rodents- Particularly to food stuff by ravages of rodents Insects- Termites attack wood, clothing, weevils, foodstuffs and flies contaminate foodstuff. Bacteriological- fungus growth, molds and slime -contaminates optical, photographic and other items. C.PHYSICAL Shock - jarring of an item through handling and loading/ offloading from vehicle breaking. Vibration - continues form of shock to items in the transit. Pressure - Strains imposed on goods causing drainage, distortion, leaks, breakage etc. Spillage- Faults in liquids containers. Combustion-When some materials are under pressure they are liable to spontaneous combustion especially when stored damp e.g. Non fuels ignited on contact with air. Ageing- Many products deteriorate with age. pg. 40 HOW STORES ARE AFFECTED Metallic stores are affected by corrosion and non- metallic Stores by decay or biological attack (fungi insect). a. Corrosion appears as rust on untreated ferrous metals. It is accelerated by bad climate conditions e.g. High Humidity or presence in the atmosphere of chlorides near the sea. b. Non-metallic stores: the moisture absorbing materials are in general more likely to deteriorate than the none moisture absorbing. PROTECTIVE FOR METALLIC STORES All metals are liable to corrosion especially iron and steel. If they are to be kept for a long time it is necessary to protect them with a coating of oil or grease. This applies to bright finished steel e.g. swords and stacked material in the open. TYPES OF METALLIC PROTECTIVES a) Grease: This is a thick, soft film protective which can easily be displaced by handling or rubbing. Application is by way of smearing or brushing. Removal is by petroleum solvent or wiping. Used for general purpose protective mainly as a lubricant NB. Must not be used on precision or critical surfaces as it has a tendency to stain. b) Caster oil base mixture: This is a colored purple substance that will provide a thick, soft protective film. It is displaced by handling and rubbing. Application is by brushing or smearing. Removal: By wiping. Use: Used on ferrous metals with integral rubber parts. c) Use of thick, soft petroleum: This will provide an easily used protective film which is easily displaced by handling and rubbing. Application is by brushing or smearing. Removal: using petroleum solvents Use: where electrical non conduction is necessary e.g battery terminals. PRESERVATION OF NON-METALLIC STORES The preservation of non-metallic stores includes prevention of: i) Rot mold growth ii) Fungi growth iii) Insect attack. pg. 41 Treatment to prevent deterioration is given during manufacture, or when not done or ascertained, appropriate treatment should be applied. The main non-metallic materials are: Rubber Leather Timber Textile and cordage a) Timber: Timber stored for long periods on damp ground is liable to rot. Also long term storage of timber in extremely dry conditions may deterioration due to excessive loss of its natural moisture content. Preservation is done by dipping, brushing or spraying. Boards should not be stacked solid but interleaved with scantings so that air can circulate throughout the stack. Timber should be preserved using the following preservatives: i) Creosote ii) Copper naphthanate iii) Pentachlorophenol solution. b) Leather: Stores made from leather shall be preserved with one of the following materials; -Dublin -Neat fool oil These are smeared or brushed on to stores to prevent drying,cracking and retain flexibility. - Para-Nitro-phenol solution is applied by brushing on to stores when mold proofing is required. c) Rubber: Natural and synthetic rubber deteriorates quickly on exposure to strong sunlight. -Also affected by contact with mineral oils and grease. -Preservation of rubber necessitates that light is excluded and that there is no contact with thee oils,greases,gasoline or copper based proofing agents. -All rubber surfaces liable to come into contact with each other should be dusted with dusting powder to prevent adhesion. d) Textile and cordage: Are Subject to damage by moths and by rot if they became damp. -Treatment is by applying mothproofing chemicals and wrapping bales in airtight packages. -If rolls of cloth are stored for a long time, it may be necessary to unroll and inspect them at intervals. pg. 42 Textiles and cordage will be preserved by use the following preservatives: -Copper Naphthanate solution (1 volume) and white spirit (2 volumes) - Pentachloraphenal caurate solution. - Pentachlorophenal Solution number 1 Packages containing woolen articles must be protected against moth attack by one of the following repellents: Naphthalene &Para-dichlorobenzine. PRESERVATION OF MACHINARY AND EQUIPMENT If there is need to hold machines or expensive equipment for a period of years, they may be cocooned i.e they are completely enveloped in an airtight covering or a suitable plastic material. A simple variation is the keeping bright copper in polythene bags. pg. 43 TOPIC 13: FIRES AND FIRE FIGHTING AUTHORITY “Q” STORES ACCOUNTING CAP 13 If a fire starts, it can spread quickly. Not every fire is the same and different kinds of fire can have different hazards and risks. The majority of fire start with a small flame, very few fires should ever get out of control provided that everyone understands how to use the equipment available and immediate action to be taken. The fire brigade when available should always be called however small the fire may be. CAUSES OF FIRE Fire can be caused by any of the following; - Lightening -Flammable liquids -Heating and cooking equipment - Smokers ‘carelessness, matches or cigarettes - Electric wiring. - Rubbish burning - Honey hunting - Ashes throwing Chimneys Three ways to putting out fire Fuel, heat and air are essential for any fire to burn. Remove one of these and the fire will extinguished -A fire will go out if you remove its fuel. -Rob it off air or -If the burning material is cooled below its combustion point. Kinds (classes) of fire -Class A-These are fires involving solid combustible materials such as wood, paper, textile, furniture, fixtures or fittings. This is the most common type of fire because solids are the most common type of fuel. The only type of extinguisher to use on class A fires is water extinguisher. -Here the aim is to lower the temperature of the fuel. -Wet the fire to cool it down. Soak it to stop smoldering. pg. 44 NB: It should never be used near electrical equipment since water is a conductor. -Class B fires involve Flammable Liquids such as petrol, diesel or oils. Etc. Many of the fluids, liquids and chemicals used in workplaces can be flammable or explosive. These fires are rare but more deadly than other types of fire. For flammable liquids such petrol, oil, greasepaints, Solvents, adhesives etc. The key is to smoother the fire by covering the whole flaming liquid surface using an extinguisher, blanketing and Foam or powder extinguisher. -Recommended would be carbon dioxide (CO2) extinguisher, or a dry chemical extinguisher, Plain ordinary baking soda would be used in small fires of this type or sand to cover the flame. Class C fires involve gases. These can be natural gas, low petroleum gas(LPG), or other types of gas which form a flammable or explosive atmosphere. The safety precaution is to keep gases in sealed containers in a safe storage area. Also ensure that gas work is carried out by competent persons. To put out this type of fire, ensure the gas supply is shut off and then use a dry powder extinguisher. Class D fires involve metals. Metals are rarely thought of as combustible material. But metals like sodium are combustible. Metals are also good conductors and help the fire to spread. To put out the fire, use dry powder extinguisher. The powder inside will depend on the type of fire. Small fires can be extinguished with dry earth or sand. Class E fires (Electrical Fires) Electricity is more of a source of ignition than a fuel. However, fires can occur in live electrical equipment. -It is best to use a non-conducting extinguisher agent such as Carbon Dioxide CO2 or a dry chemical extinguisher. -Do not use water, soda-acid form or water type extinguisher until electric power has been shut off. -A non-conducting extinguisher agent will prevent you From receiving an electric shock which could kill you. As a precaution, make sure electrical equipments and installations are installed correctly, inspected and maintained. -CLASS F (cooking fats and oils). Deep fat frying and spillages of flammable oils to heat sources in the kitchen can result in class F fire. The only type of extinguisher approved for use on cooking oils and fats is the wet chemical extinguisher. For small class F fires, you could also use fire blanket. pg. 45 (REF:Article by Emma at HASpod on 12th June 2019) FIRST-AID FIRE FIGHTING EQUIPMENT Unless immediate action is taken to extinguish a fire in its early stages and before it gets out of control, the fire extinguishers, water and buckets of sand will be of little use, and a major fire-fighting equipment, as held by fire brigade will be required. Firefighting equipment is normally issued to formations on the basis of considering the type of fire risk likely to be encountered; a)Soda acid and water CO2 extinguishers- Issued to all formations to cover materials risks such as wood paper and textile. b)Foam extinguishers, dry powder and buckets of sand- Issued to all formations holding petrol, oil and kerosene risks. c)Co2 extinguisher (carbon dioxide gas) not common in police station. Suitable for hospitals, laboratories, and other departments with risks under class B & C. d) Carbon dioxide(CO2), carbon Tetrachloride(CTC), Bromochlorodifluoromethane(BCF) – These are not common with police except in Transport section and are suitable in formations holding electric machinery and petrol engines. e) Bucket of sand. For the use against inflammable liquids. Sand is not adopted for material fire as it depends on a flat surface so that it can completely cover the fire and thereby smother it, by excluding the oxygen from the air. It also has no cooling power. Maintenance- buckets of sand should always be kept under cover and checks made at regular intervals to ensure that the sand is loose and has not clogged. f) Hose Reels. For use against material fires such as wood, paper and textile Should not be used against inflammable liquids. If electricity is involved with fire the main electrical switch should be turned off before operating, as water is a conductor of electricity. The Reel itself is mounted on a hollow rotating shaft to the center of which water is fed through a stuffing-box gland, the tubing being connected to an outlet on the rotating shaft. Water supplies either coming from the main or overhead tank, with possibly a booster pump to augment the supply. -it should be tested weekly to ensure that it is in good working condition. pg. 46 Positioning of fire equipment Fire equipment should be positioned in small groups i.e. fire point and the equipment at these groups should be of a type suitable for the fire risk in that area. As a general rule, equipment should not be positioned in close proximity to the fire risk as it may not be possible to reach the equipment in the event of fire. When the fire point is in the open, the equipment should be in a stand and under cover to prevent any deterioration in the equipment from the weather. Fire drill All the personnel should be thoroughly conversant with their duties in the event of an emergency. OUTLINE OF PROCEDURE. In the event of an outbreak of fire in the premise, the person discovering the fire should give the alarm and tackle the fire if at all possible with the appliances available. On hearing the alarm, a responsible person should immediately summon the fire brigade without further question. The fire party should attack the fire and the remainder of the personnel should collect at the fire assembly point- where they will be detailed by the officer in charge to carry out duties as required by e.g. evacuating the stores. Fire party. Should be detailed that their sole duty in the event of fire is to run to the scene, collect fire appliances, enroute and to attack the fire. The size of the party will depend on the size of the formation, but for the average formation not more than six persons should be detailed for this duty. Too many persons all attempting to extinguish a fire can do more harm than good. In the event of fire spreading beyond the capability of fire party, further men can be detailed to assist from the assembly point by the officer in charge. Place of assembly. A place of assembly should be accessible to the personnel should go by the easiest and quickest possible means in the event of fireand should be made known to all. Where possible, the assembly point should be in a central position. Calling the fire brigade There should be no hesitation in summoning the fire brigade immediately a fire is discovered or if only suspected. It is better for the fire brigade to arrive and find the fire has been extinguished than to arrive and find that due to a delay in being called the fire is out of control and has spread to other property. Practice drill. Regular and frequent practice drill should be held especially when changes of staff occur so that all may be familiar with the procedures laid down. pg. 47 Fire orders Fire orders should be prepared and prominently displayed. Regular checks should be made to ensure that all persons fully understand what action they should take in the event of fire. GENERAL FIRE ORDERS IN THE CASE OF FIRE, Give the alarm. Attack the fire(if possible) with the appliances available On Hearing the Alarm: The person nominated will immediately call the fire brigade (or police if no brigade in the area). The fire party as nominated will immediately run to the scene collecting fire appliances en route and extinguish the fire. The senior officer present will supervise the fire fighting and detail persons for other duties as required. All other personnel will run to the assembly point collecting fire appliances en route and wait for the instruction to assist from the officer in charge. TOPIC 14: BOARDS OF SURVEY The boards of survey are to make a physical examination of stores, plant and equipment as directed by the accounting officer to determine their condition, category and disposal in the government interest Additionally, annual board are to convened to examine in supplies organizations the correctness of physical stocks against stock records and to recommend action in regard to surplus, damaged and defective stores. The officers having charge of unserviceable or obsolete stores which cannot be used are to arrange for boards of survey at suitable intervals when the label of such stores warrants disposal. COMPOSITION OF BOARDS OF SURVEY The board consists of three members, one of whom, the Chairman will be of an executive rank or above the rank of Superintendent of Police. PROCEDURE The Items of boarding will be listed in quadruplicate with recommendations of the board as to the disposal of the items therein. Members of the board will sign clearly, showing their designations. pg. 48 The findings will be forwarded by the O.C. Sub-depot through Provincial Headquarters to the Force Quartermaster, for confirmation by the administrative secretary to the Police, and return to the sub-depot. No action will be taken to dispose off any stores until approved proceedings are received. The form will be returned to the unit concerned with the final instructions for disposal of the boarded stores. DUTIES OF ANNUAL BOARD OF SURVEY To check the stock on hand with ledger balances To compile a list of discrepancies To obtain explanation for surpluses and deficiencies disclosed during checking. To record an opinion as to the condition and adequacy of the storage accommodation. To record particularly any difficulties experienced in carrying out their duties. GUIDANCE FOR BOARD’S DECISION In coming to their conclusions members of the board should consider: Whether or not the condition of the stores became unserviceable due to fair tear and wear. whether government has received the full amount of service to be expected from the articles and Whether there has been any neglect or misuse. CLASSIFICATION OF BOARDED STORES The board will examine the stores classifying them into one of the following:- Serviceable – fit for further use without repair; Repairable – fit for further use/after repair; Salvage - Beyond economic repair; Valueless - beyond economic repair and valueless for salvage DISPOSAL OF BOARDED STORES It is important to note that under no circumstances may the disposal instructions approved by headquarters be varied without prior reference to Headquarters. This will not be given only in special cases. The two officers, one of whom will be below the rank of Chief Inspector or its equivalent and neither of whom are in any way responsible for stores, will be detailed to carry out the disposal as approved by Headquarters on completion, they will complete an itemized disposal in the following forms in quadruplicates: 1 Copy - Divisional files pg. 49 2 copies – Force Quartermaster SALE OF GOVERNMENT STORES The normal method of sale of surplus or unserviceable stores is by public auction or public tender after approval of a board of survey, but subject to authorization by the Accounting Officer. Normally, the Force Quartermaster will direct that any sale on this basis will be made through stores depot. No stores, except items of uniform required by entitled officers, may be sold to officers without treasury authority. The following are the only classes of repayments sale permitted: Replacement of lost or damaged items within a particular scale where replacement has been ordered as a charge against an individual following disciplinary action. Replacement of worn items of uniform or equipment to a particular scale by officers in receipt of uniform allowance which are normally supplied through the Kenya Police officers shop. AUCTIONEER’S CERTIFICATE: In the where you are directed that items on board of survey Form F.O.58 are to be disposed of by public auction, the items are to be handed over to the auctioneer, obtaining a receipt for articles concerned. When the sale has taken place, the auctioneer will submit his account together with cheque or cash for the amount realized from the sale, less commission. The cheque should be made payable through the Commissioner of Police and forwarded to the Force Quartermaster. Official receipt will be forwarded to the auctioneer through the officer in-charge sub-depot concerned. When certain items are recommended to be given to charitable organizations as receipted copy of the issue voucher must be attached to the disposal certificate. On completion of this transaction, the auctioneer’s account should be submitted to Force Headquarters, quoting the miscellaneous receipt number, value and date. DISPOSAL OF STORES CLASSIFIED AS SALVAGE OR VALUELESS: SALVAGE- Stores classified as salvage will be reduced to: Scrap metal rags, cotton rags, woolen Leather, old Canvas, old Webbing, old VALUELESS- The destruction of valueless stores must be certified by a member of the board. The following list is a guide of stores which may NOT be condemned by a board of survey without seeking the advice of an expert in the particular field:- pg. 50 Binoculars Compasses Motor lawn-mower Watches Cameras Projectors Major components of weapon Typewriters and duplicators- to be boarded by Government printers always Calculating machines Bicycles Sewing machines Refrigerators Gas cookers Any other item of similar nature as above. disposal of repairable stores disposal of serviceable stores disposal of saleable items if not required for further use dormant stores LOSS BY FIRE: If items of Government stores are lost by fire, report in accordance with M.D.S.R.Section 11(See loss report) giving a complete of stores destroyed/partly and submitted to Force Quartermaster through Provincial commander under full investigation in to the case of fire carried out immediately. The original inquiry file to the magistrate in accordance with Chapter 103 Laws of Kenya (Fire Inquiry Act). The original inquiry file together with the loss report will be sent to the Force Quartermaster through Provincial Headquarters. When a number of items have been only partly destroyed by fire, an board of survey should be convened by the Provincial Commander to make recommendations for the disposal of those items and the proceedings will be forwarded to Force Quartermaster for approval in the normal manner. It should be clearly related to the fire report. In any case, the Provincial Commander’s firm recommendations is necessary TOPIC 15: THE PUBLIC PROCUREMENT AND ASSET DISPOSAL pg. 51 AUTHORITY: THE PUBLIC PROCUREMENT AND ASSET DISPOSAL ACT NO: 33 OF 2015. -An act of parliament to give effect to article 227 of the constitution; to provide procedures for efficient public procurement and for assets disposal by public entities; and for connected purposes. PRELIMINARY –PART 1 SHORT TITLE: This act may be cited as the public procurement and asset disposal act 2015. INTERPRETATIONS ACCOUNTING OFFICER: Has the meaning assigned to it under sec2 of the public finance management act no.18 of 2012. APPEAL: Means a request for administrative review of complaint filed with the Appeals Review Board pursuant to section 167 of the Act. ASSETS: Means movable and immovable property, tangible and intangible, including immovable property,stores,equipments,land,buildings,animals,inventory,stock,natural resources like wildlife, intellectual rights vested in the state on proprietary rights. AUTHORITY: Means the public procurement Regulatory Authority established under section 8 of this act BOARD: Means the public procurement regulatory board established under section 10 of this act. CABINET SECRETARY: Means the cabinet secretary for the time being responsible for the matters relating to finance. CANDITATE: Means a person who has obtained the tender documents from a public entity pursuant to an invitation notice by a procuring entity. CITIZEN CONTRACTOR: Means a person on firm wholly owned and controlled by persons who are citizens of Kenya. CONTRACTOR: Means a person who enters into a procurement contract with a procuring entity and includes the main contractor. CORRUPTION: Has the meaning assigned to it under sec 2 of the Anti-Corruption and economic crimes Act no.2 of 2003. E-PROCUREMENT: Means the process of procurement using electronic medium such as the internet or other information and communication and technologies. FRAMENORIC AGREEMENT: Means a part between a procuring entity and a selected supplier (or suppliers) or contracted (contractors) identified for a definite term to supply goods, works, on services whose quantities and delivery schedule are not definable at the beginning. FRAMEWORK CONTRACTOR: Means apart between a procuring entity and a selected supplier(or suppliers)or contractor(or contractors) identified for definite term to supply goods, works, on service whose quantities and deliveries are not definable at the beginning with a minimum quantity of the required goods, works, or services.ETC pg. 52 PUBLIC ENTITY The National government or any organ or department of the national government. A county government or any organ or department of account department The Judiciary and the courts The commissions established under the constitution. The independent offices established under the constitution. A state co-operation within the meaning of the state corporations act. The central bank of Kenya established under the constitution. A public school within the meaning of the basic education act 2013. A public university within the meaning of the universities acts 2012. A city or urban area established under the urban areas and cities act 2011. A company owned by a public entity. A county service delivery co-ordination unit under the national environment co-ordination act 2013. A constituency established under the constitution. A Kenya Diplomatic mission under the state department responsible for foreign affairs. A pension fund for public entity. A body that uses public assets in any form of contracted undertaking including public assets in any form of contracted undertaking including public private A body which the national or county government has controlling interest A college or other educational institution maintained or assisted out of public funds An entity prescribed as a public entity for the purposes of this paragraph or Any other entity on a prescribed class of public entities or a particular public entity that uses public money for purposes of procurement or any other entity as declared under section 4 and 5 of the public finance management act 2012. BODIES INVOLVED IN THE REGULATION OF PUBLIC PROCUMENT AND ASSET DISPOSAL A-The national treasury :( 1) Estimated under section 11 of the public finance management act 2012 shall be responsible for public procurement and asset disposal policy formulations. pg. 53 (2) In the performance of its role as stated above in the national treasury shall;- (a). Formulate, promote and research on national and county public procurement and assets disposal policy and standards; (b).Develop policy guidelines for the efficient procurement management and disposal system for national executive. (c).Design and prescribe an efficient procurement management system for the national and county government to ensure transparent procurement and asset disposal as contemplated by article 227 of the constitution. Provided that the national treasury shall prescribe through regulations a system under this paragraph which operates, respects and promotes the distinctiveness of the national and county levels of government. (d) Provide technical assistance on procurement and assist in the implementation and operation of public procurement and asset disposal system (e) Manage and administer the service of procurement and supply chain management services of the national government (f) Carry out review of procurement and supply chain management system to assist procuring entities (g)Develop and review policy on procurement of common used items in the public sector both at national and county government (i) Develop policy on the administration of preference and reservations scheme as prescribed (j) Facilitate affirmative action for disadvantaged groups in accordance with the constitution and advance their participation in the procurement process (k) Develop and review policies and guidelines on the management of assets (l) Issue guidelines to public entities with respect to procurement matters and (m) Perform such other function as prescribed by this act on any other legislation (3) The national treasury may prescribe as institutional framework to provide for the procurement, administration and management of common uses items for the national government. (B) PUBLIC PROCUREMENT REGULATORY AUTHORITY (i) These is established on authority to be known as the public procurement regulatory authority which shall be a body corporate perpetual succession and a common seal and shall in its corporate name be capable of :- (a) Suing and being sued (b) Acquiring, safeguarding, holding, charging and disposing of movable and immovable property and (c) Doing or performing all such other things on acts for the proper discharge of its functions under this act, this may be lawfully done by a body corporate (2) The authority may for the purposes of ensuring access to its services in accordance with article 6 of the constitution establish such offices in regional locations as it may deem necessary for its operations. pg. 54 FUNCTIONS OF THE AUTHORITY 1.(a) Monitor assess and review the public procurement and asset disposal systems to ensure that they respect the national values and other provisions of the constitution in including article 227 and make recommendations for improvement (b) Monitor the public procurement systems and report on the overall functioning of it and present to the cabinet secretary and county executive members for finance in each county, such other reports and recommendations for improvement (c) Ensure any standards developed under this act. (d) Monitor classified procurement information including that of specific items of security organs and make recommendations to the schemes by procuring entities (f) Prepare, issue, and publicize standard public procurement and asset disposal documents and formats to be used by public entities and other stakeholders. (g) Promote advice and technical support (h) To investigate and act on complaints received on procurement and asset disposal proceedings from processing entities, tenderers, contractors on the general public that are not subject of administrative review (i) Research on the public procurement and asset disposal system and any other development arising from the same (j) Advise the cabinet secretary on the setting of standards including international public procurement and asset disposal standards (k) Develop and manage the state portal on procurement and asset disposal and ensure that it is available and easily accessible (l) Monitor and evaluate the preference and reservations provided for under this act and provide quarterly public reports (m) Create actual repository on data base that includes:- (i) Complaints made on procuring entities (ii) Accord of those prohibited from participating in tenders on those debased (iii) Market prices of goods, services and works (iv) Bench marked prices (v) State organs and public entities that are non compliant with procurement laws (vi) Statistics related to public procurement and asset disposal (vii) Price comparisons for goods, services, and work and (n) Inform ,as applicable ,the cabinet secretary, the relevant county executive member for finance, the relevant county assembly or the auditor gen

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