Indian Railways Traction Stores And Their Accountal PDF

CHAPTER VIII TRACTION STORES AND THEIR ACCOUNTAL 10800 Introduction The Indian Railway Code for the Stores Department (herein after referred to as the Code) contains instructions for the purchase, receipt, custody, issue, accountal and disposal of stores of all kinds. Offi...

CHAPTER VIII TRACTION STORES AND THEIR ACCOUNTAL 10800 Introduction The Indian Railway Code for the Stores Department (herein after referred to as the Code) contains instructions for the purchase, receipt, custody, issue, accountal and disposal of stores of all kinds. Officers and staff of the Electrical Department should make themselves familiar with the relevant portions of the Code, which have a direct bearing on their day-to-day work. Instructions in this Chapter are supplementary to the provision of the Code. 10801 Standardization of Stores 1. All items for which the demand is recurring and in sizable quantities should be standardized and arranged to be stocked in the concerned Stores Depots. 2. The work of standardization and issue of stocking advice to the Stores Branch should be dealt with by a separate section in CEE's Office. When a new item is required to be standardized, the SR.DEE concerned should send a preliminary proposal to CEE giving the description of the item, available details of specifications and drawings, where item is proposed to be used, estimated annual consumption, basis of the estimated consumption, likely sources of supply and other relevant details. The proposal will be carefully scrutinized in CEE's office and if standardization is considered justified, a complete proposal, as prescribed by the Stores Department will be forwarded to COS, who will arrange to include the item in the 'Standard Nomenclature List of Stores under advice to the Stocking Depots and the Sr.DEEs concerned. 3. Standard drawings and specifications for some items to be used by more than one Zonal Railway are also issued by RDSO. Items required exclusively by a Railway will be covered by drawings and specifications issued by CEE. Sr.DEEs may issue local specifications and drawings for items required to be purchased once or only occasionally. 10802 Stock Items and Special Requisitions 1. Items having a recurring consumption should as a rule be only obtained through the Store Depots. Procurement of stores against requisition for direct delivery by the trade to the consuming units should be avoided except in the following cases;- a) Items which have a very low annual consumption and hence cannot be included as stock items and at the same time do not fall within the definition of 'Emergency' stores e.g., bearings of particular sizes only a small number of which may be required per annum. b) Stores required for special works, modifications or programmed replacement of parts, c) Items, although stocked by the depot, which have a non-recurring demand for a specified purpose and cannot be met from the stocks held for normal consumption e.g. , cables required for special rewiring of locos and EMUs. d) 'Break-down Stores' such as OHE conductors and other stores to be held by OHE depots to meet unforeseen contingencies such as thefts and accident. INDIAN RAILWAYS – AC TRACTION MANUAL –VOLUME I e) Non-standard items and other items required regularly but not stocked by stores Depots, pending standardization. 2. Quantities to be obtained against requisitions for (b) and (c) above should be on the basis of approved estimates for each item for the specified purpose. Quantities against (a), (d) and (e) should be generally equal to the anticipated consumption for one year or for such longer period as convenient for procurement, fixed in consultation with the Stores Department, taking into account the normal delivery period for the anticipated consumption during the period required for receipt of fresh stocks according to normal delivery anticipated for each item plus a buffer stock to cover 6 months requirements. On the basis of experience it should be possible to fix this minimum level quantitatively for each item. 3. Requisitions for non-stock stores and special requisitions for stock items as above are required to be scrutinized personally in regard to specification and quantity and signed by Technical Officers of appropriate rank. Officers/Supervisors initiating such requisitions should enclose a brief note for the information of the officer empowered to sign the requisition, bringing out the need for the procurement and explaining how the quantity has been arrived at. 10803 Emergency Stores 1. 'Emergency Stores' comprise items of stores which do not ordinarily wear out or require renewal, which have, however, to be kept in stock to meet, emergencies, such as that due to breakage or unanticipated deterioration, and which are not readily obtainable. The stock cards relating to such stores should be marked with the letter 'E'. 2. When an item is to be stocked as 'Emergency Stores', the Sr. DEE concerned should, in consultation with DCOS/ACOS in-charge of the depot, obtain CEEs personal sanction giving adequate justification. 3. The list of 'Emergency' items should be reviewed annually by the Sr. DEE and the Depot Officers concerned. It may be possible to transfer some of the items to ordinary stock and to dispose off items no longer required on account of obsolescence. 10804 Imprest Stores Stores with a regular recurring consumption required by OHE depots, PSI depots, etc. and for outstation maintenance of rolling-stock should be arranged against 'charged off' imprests. The procedure as detailed in the Stores Code should be followed in regard to sanction, recoupment and accountal of such stores. 10805 Proprietary Articles 1. Proprietary articles are required to be purchased from the specified firm on single tender basis. Only when acceptable alternatives cannot be used a 'Proprietary Article Certificate' be issued. The officer signing a Proprietary article certificate should satisfy himself on this point. 2. A proprietary Article Certificate in the prescribed form should be issued only by technical officers of appropriate rank. The name and designation of the officer signing the certificate should be clearly indicated in the certificate. 3. While the greatest care should be exercised before issuing a Proprietary Article Certificate, when the Department officer is personally satisfied that the item of the required quality can only be obtained from the original manufacturer, there should be no hesitancy in issuing the Proprietary Article Certificate. 10806 Estimates for Stock Items 1. The procedure to be followed by stores depots in compiling annual estimates for stock items is given in Chapter VI of the Stores Code. In regard to traction items, the quantity should be vetted and countersigned by Sr.DEEs concerned before submission of the estimate sheets by the Depots to COS. INDIAN RAILWAYS -AC TRACTION MANUAL- VOLUME I since the Stores Department has to follow a rigid time table for preparation and submission of the estimate sheets, Sr.DEEs should have suitable machinery for expeditious scrutiny and return of the estimate sheets when received. 2. In scrutinizing the estimate sheets Sr.DEEs may, if necessary, suggest modification of the quantities arrived at by the depot giving specific reasons. These suggestions should be considered by the Stores Department before finalizing the Estimate Sheets. 3. Another important check to be made by Sr.DEEs when scrutinizing the Estimate Sheets is to see whether all the items included will actually be used. If there are many items which have become obsolete, they should be discontinued. 10807 Items with Protracted Delivery 1 The minimum limit should be a quantity of stock representing an average weekly issue multiplied by the number of weeks, which from past experience, it is known will lapse from the date of placing an order before fresh stocks can arrive at the depot. 2. In fixing the minimum stock for traction items,the protracted delivery periods for imported items and items for which the approved sources are limited, should be invariably taken into account and an adequate buffer stock also fixed to ensure that the items do not go out of stock due to delayed supply or other reasons. 10808 Local Purchase by DRM 1. The power of local purchase delegated to DRM should be made use of by Sr. DEEs to the minimum extent necessary to meet urgent requirements of stores only. Detailed local instructions should also be laid down to regulate the scrutiny of demands for local purchases as well as accountal of stores purchased in this manner. 2. Stores Code lays down the powers of DRM for local purchase of stores. DRMs are also empowered to re-delegate these powers to lower authorities. 10809 Specifications Procurement of stores should be arranged against standard specifications wherever possible. Local specifications when framed should be clear and precise in regard to requirements, tests etc. It must be remembered that a vague specification may result in incorrect supply. It may also attract offers which do not meet the Railway's requirements, but at the same time are difficult to be ignored, necessitating cancellation of tenders and re-tendering, which result in infructuous expenditure, apart from delay in procurement. 1 0810 Preparation of Indents When indents are prepared, the essential points to be borne in mind are listed below a) The description should he complete and written out clearly. Figures in the description (e.g., kW rating) should be spelt out also in words. If the space in the standard form is not sufficient to write out the description in full, it should be given in a separate attached sheet, preferably typed. b) When mention is made of a local drawing or specification, requisite number of copies should be attached, taking care that these are with the latest amendments. c) The quantity should be invariably given in words and figures in the respective columns. d) The designation and full postal address of the consignee and the controlling officer should be given to facilitate correct dispatch of Railway Receipt and other documents. e) When a non-standard item is asked for, particulars of the last supply, if any, should be given to enable the Store Department to locate likely suppliers. INDIAN RAILWAYS -AC TRACTION MANUAL-VOLUME I f) When the requisition is for a proprietary article, the ordering reference as given by the Manufacturer should be quoted and carefully tallied and a Proprietary Article Certificate in the prescribed form should be attached, duly signed and countersigned by the Competent Authority. g) The rate should be either on the basis of last purchase rate suitably adjusted for price variations or on the basis of actual market quotations or a reasonable estimate. It will be helpful if the basis on which the rate is quoted is mentioned on the indent itself or in the covering letter. h) The chargeable head of account should be correctly indicated. i) Any corrections should be initialed by the officer signing the requisition. 10811 Imported Stores. 1..All demand for stores involving imports should be meticulously scrutinized by the indenting officer to ensure that the requirement is for minimum quantity possible. The procedure involved in import is summarized below : - i) On receipt of tenders, if import is found necessary, the stores Department will prepare a 'Foreign Exchange Proposal' in the prescribed form. The possibility of obtaining an alternative available from indigenous sources, if any, will be carefully considered by a Committee of officers before import is considered. A higher price, upto certain limits is also admissible for indigenous stores. The foreign exchange proposal will be personally countersigned by the Head of the user Department, after satisfying himself that import is inescapable and also that the quantity asked for cannot be reduced. The proposal accompanied by its justification is then vetted by the Accounts Department and then forwarded to the Railway Board. ii) In every case the requisite foreign exchange requires sanction by the Railway Board, either against allotment made periodically by the Ministry of Finance or after getting special clearance from that Ministry, where large amounts of foreign exchange is released, clearance is also required from the Directorate General of Technical Development. iii) On receipt of sanction for the foreign exchange, the Stores Department will issue a Purchase Order to the firm concerned, the delivery period stipulated counting from the date of issue of import license. (An import license where the quantity imported is meant solely for use of the organisation sponsoring the issue of license is called an 'Actual User's license'. Sometimes, firms offer stores imported against block licenses in their own possession in which case the Railway does not have to assist them in obtaining an Actual User License). iv) On receipt of the Purchase order, the firm will submit an application for import license in the prescribed form quoting reference to the Purchase Order, which will be scrutinized and forwarded by the Stores Department to the Chief Controller of imports, New Delhi, through the Railway Liaison Office, New Delhi. When an import license is issued, the purchasing authority is also advised. Import License is valid for a stipulated period. If the item is not imported within that period, the license requires re-validation by the issuing authority. 2. Because of the involved procedures as above, all requirements for imported stores should be foreseen well in advance and indents placed in time. A time lag of two years or more is not unusual between the placing of indent and actual receipt of the stores. 3. A register should be maintained in the CEE's office listing out every approved case for imported equipment. This register should be scrutinized every month by a nominated officer, to keep track of the progress and to take prompt steps if there is any hold-up. INDIAN RAILWAYS - AC TRACTION MANUAL - VOLUME 1 (71) 4. Defective Imported Equipment: Sometimes imported equipment are found on receipt to be defective, having suffered damage during transit before the equipment are cleared from the port. Such defects/damages should be noted and a certificate obtained from the port authorities. Such defects/damages are usually covered by Insurance and replacements will have to be obtained. Occasionally some imported equipment are found to have inherent manufacturing or other defects, after they are put into service. If they are covered by guarantee, the railways are entitled to obtain free replacements. The Contractor of firm concerned will then have to obtain another import license duly supported by a certificate issued by the Railway to import the replacement. Where the defective part has to be returned, an export/import license will have to be obtained by the firm. 5. With changes in Govt. policy regarding import, certain changes in procedure are being progressively introduced. Indenting officials should make themselves familiar with such changes. 10812 Follow UP 1. When issuing reminders to the Stores Department regarding supplies due against requisitions placed, care should be taken to give complete references such as description and quantity of item, indent number and date, forwarding letter number and date etc. Each reminder should be self-contained in regard to these details. 2. In the case of stores to be received directly against purchase orders, consignees should arrange to notify the Controlling Officer, COS/DCOS/DGS & D who has placed the purchase order and the firm on whom the order has been placed, if supply or dispatch advice is not received by the due date. Prompt advice of failure of supply to materialize by the stipulated date will enable the Purchasing officer to take up the matter with the supplier and arrange alternative procurement, if required. 10813 Check on Bills Detailed instructions issued by the Stores Department are available in regard to the procedure to be followed for checking and passing of supplier's bill. The 'original' bill is sent to the consignee and the 'duplicate' to the controlling officer. The original bill checked and signed by the consignee is sent to the controlling officer for countersignature and onward transmission to the supplier under advice to the bill passing Accounts Office. A few illustrative points in regard to technical and other checks to he exercised by consignees and controlling officers are explained below for guidance. These are supplementary to the procedural instructions of the Stores Department referred to above: - 1. Sometimes Purchase Order are placed FOR destination station. Freight then is required to be borne by the suppliers and the accepted rate is inclusive of this. In some other cases Purchase Orders specify dispatch of the stores FOR dispatching station, when freight is to be borne by the consignee. Only in the latter case should the consignee ordinarily give a credit note to cover the freight charges. In the case of the first type of Purchase Order i.e., FOR destination, if erroneously the stores are booked by the supplier 'freight to-pay', the freight, for which a credit note is given by the consignee, is recoverable from the bill and the controlling officer should be advised accordingly. To avoid errors of this type, it is advisable for consignees to maintain separate registers, preferably in different colors, to register purchase orders of the two types. It should also be remembered that loss suffered by the railway due to such errors is recoverable from the supervisor responsible. 2. Inspection of the equipments supplied should be carried out carefully in accordance with the specifications and drawing mentioned in the Purchase Order. Metallurgical tests should invariably be arranged through the Chemist and Metallurgist of the Railway when required, particularly for OH E fittings, alloy steel components for rolling-stock etc., where strict adherence to the specified material is very important. Test certificates produced by the suppliers are of doubtful reliability, unless they are from recognized laboratories. 2. Quantity check should be carried out carefully, number, weights and lengths stated by the suppliers on packages should he checked at random and based on these checks, if required, 100 per cent checks should be carried out. Where Railway samples have been made available to the manufacturer these should be taken back and accounted for. INDIAN RAILWAYS-AC TRACTION MANUAL- VOLUME I 4. The quantities accepted are required to be entered forthwith in ledgers and the details of entries shown on the bills before they are certified. Controlling Officers should test-check these entries frequently. 5. Where the supply has been received after, the due date stipulated in the order, sanction of the Competent Authority should be obtained before the supply is accepted. 3. In the event of rejection, a letter should be addressed to the firm forthwith detailing the reasons and duly countersigned by the controlling officers. Rejected supplies when dispatched by rail to the supplier, should be invariably sent ‘ freight to pay’. Rejected supplies not removed by local suppliers from the consignees premises within the stipulated time are liable to levy of storage charges as laid down by local instructions. 7. Occasionally suppliers allow a small rebate if their bills are passed within a specified period. This condition is incorporated in the order itself at the time of analyzing the order or it may be indicated by the Supplier when submitting his bill. Such bills specially watched and passed in time, both by the consignee and the controlling officer, to take advantage of the rebate admissible. It should, however, be noted that tests required to prove the quality of the supply should not be waived merely to pass the bill by the stipulated date. 8. Occasionally, orders are placed on ‘time preference' basis i.e., a lower quotation is passed over and higher quotation accepted to take advantage of the earlier delivery offered by the latter. In such cases delivery of supplies after the stipulated date will automatically involve certain penalties on the supplier. Acceptance of delayed supplies against time preference orders should be in accordance with instructions on the subject issued by the Stores Department. 10814 Break-Down Stores 1. The breakdown stores should be kept earmarked for use in breakdowns and should not ordinarily be diverted for normal maintenance work or against sanctioned works. Such diversion may be resorted to only in exceptional circumstances and with the prior written approval of competent authority. 2. As soon as the authorized minimum limit for any particular item has been reached, stock should be recouped by placing requisitions and by effectively chasing supplies. 3. The maximum and minimum limits should be reviewed periodically by Sr.DEE and revised as required based on experience. 108 15 Stores for Works Officers and Supervisor in-charge of maintenance have to often execute sanctioned minor works such as electrification of additional sidings new cross-overs etc. The basic rules to be followed in regard to procurement and accountal of stores for such works are as under - 1. For each work a detailed estimate is required to be sanctioned by the competent authority before any procurement of stores for the execution of the work is initiated. The stores indented for the works should only be in accordance with the sanctioned detailed estimates. Even though detailed estimates for certain new minor works are not required a rough estimate should be prepared and got approved by Sr. DEE, incorporating therein a list of stores required for the purpose. When placing indents, availability of funds against the sanctioned budget should be invariably certified by the works accountant for receipt and issue of stores. 2. A tally book should be maintained separately for each sanctioned work to account for receipt and issue of stores. 3.Maintenance stores should not ordinarily be drawn for use against works. Transfer of stores to and from a sanctioned work should invariably be authorized by competent authority and covered by adjustment memo. INDIAN RAILWAYS- AC TRACTION MANUAL- VOLUME I (73) 5. On physical completion of a work surplus stores received against the work and stores released, if any, on execution of the work, should be disposed off in the manner authorized by SR.DEE. 10816 Liaison with Stores Department 1. Officers and nominated supervisors at the Divisional and Shed/Workshop level should be in touch with the stores depots in regard to the supply position of stores required by them. By scrutiny of the depots in cards it should be possible to anticipate if any critical situation is likely to develop due to non-availability of any particular item and to initiate timely measures for Purchasing up supplies. 2. A meeting should be held periodically at agreed intervals between stores officers and traction officers at the Divisional/Workshop level. Apart from general review of the stores position, a detailed review of vital items should be carried out so as to foresee in time difficulties likely due to short-supply of any item and to decide on measures to be taken to forestall such difficulties. Matters requiring decision of Executive officers such as review of annual requirements of particular items, clarifications regarding specification etc. are best discussed and settled, at such meetings rather than by correspondence. Minutes of such meetings should clearly bring out items on which action is required to be taken by the Divisional/ Workshop electrical officers, Stores Depot Officers and headquarters officers. Meetings should also be held at agreed intervals at headquarters level between officers of the stores and Electrical Departments, to review the position and to settle matters requiring decisions at headquarters level. The minutes of meeting held at Divisional/ Workshop level should generally be the basis of discussions at the meetings in the Headquarters office. 3. During their visits to Stores Depots, electrical officers should particularly check the manner in which electrical stores are stored/stacked and guide the Depot officials for safe storage. Particular attention should be paid to shelf stacked items such as varnishes, resins and other explosive/inflammable materials. 10817 Custody and Accountal of Charged-Off Stores 1. In loco and EMU sheds the receipt, custody and issue of charged-off stores mentioned should be under the supervision of the DCOS/ACOS attached to the shed. An experienced supervisor of the Electrical Department may be posted to work under the day-to-day control of the DCOS/ACOS to look after this work and to assist him in technical matters as required. 2. In OHE depots, PSI depots and outstation rolling-stock maintenance depots, such custody and accountal will be the responsibility of the supervisors incharge of the depots. Delivery of such stores from the trade to the depots should be routed through the nearest stores depot, except in special circumstances. 1 0818 Inspection of Stores 1. The responsibility for inspection of stores and the procedure for inspection have been defined in paras 757 and 761 of the stores code reproduced below;- '757. Inspection: All stores purchased direct by the Controller of Stores should ordinarily be inspected by an Inspecting Officer of the Railway. When however, the Controller of Stores, places an order for stores with instructions to dispatch the materials directly to an Indenter, the Indenter is responsible for the inspection and for arranging for suitable tests to be carried out where he considers these necessary. '761. Procedure of Inspection: Stores should be checked with the standard specification or drawing on which the order is based. In the rare cases where orders have been made to a sample, a standard sealed sample shall be held by the Inspecting Officer and Stores accepted only if they are up to the standard sample’. 2. Sr. DEE should assist Stores Depots in regard to technical inspection of stores received by the depots. Such inspections should not be merely left to subordinates. Sr.DEE/DEE should carry out surprise checks as often as possible to make sure that accepted items do comply with the specifications and items rejected are for sufficiently valid reasons. All inspection reports should be sent to the Stores Depots countersigned by an officer. INDIAN RAILWAYS AC TRACTION MANUAL VOLUME I (74) 10819 Inventories of Dead Stock Inventories of Dead Stock (i.e.,Tools and plant Registers) should be maintained in accordance with the rules contained in the Stores Code. 10820 Safe Custody of Stores During periodical inspection, officers and supervisors should critically review the adequacy of security precautions against possibility of pilferage,loss; damage or misuse of stores held by themselves or their subordinates and take preventive action as necessary. For each establishment, clear standing instructions should be available defining the procedure to be followed and fixing the responsibility for- a) Locking and sealing of stores, b) Custody of keys and c) Opening the stores in the event of any emergency arising during non-working hours and on holidays. Officers should, during their inspections, make it a point to check that the prescribed procedure is in fact being followed. 10821 Accountal and Disposal of Scrap, Emptys etc. Care should be exercised in the accountal and disposal of scrap, unserviceable stores and empties. This applies particularly to non-ferrous scrap such as copper conductors and non-ferrous fittings, which being costly are liable to be pilferred. In view of this the Sr,DEE/DEE should as soon as possible after renewals make regular checks to ascertain whether the quantities brought on the books are commensurate with quantities expected to be released. Such scrap should be disposed on in the manner laid down in the Stores Code. Similarly empties such as oil drums, cable drums, packing cases etc. should be accounted for and disposed of in the manner laid down in the Code. 10822 Condemnation Certificates The general rule governing the condemnation of assets is contained in para 716 of the General Code, VolumeI which is reproduced below: 'Scrapping, condemning and abandoning assets: An asset may be scrapped, condemned or abandoned without replacement, when the service rendered by it is no longer required. If the service rendered by it is still necessary and if it is proposed to make other arrangements for such service, it should be definitely established that it is more economical to scrap condemn or abandon the existing asset and obtain the required service from the new arrangement than to continue to obtain the required service from the existing asset. Here also the relative economy of the two proposals should be assessed on the basis of the average annual cost of service or the cost per unit of service as the case may be’. When important components used in traction installations or rolling-stock such as traction motors, rectifier assemblies, auxiliary machines, circuit breakers, control panels, section insulators, machinery, testing instruments etc., are to be condemned, the SR.DEE should personally inspect the item and satisfy himself that it is beyond economic repairs. A Condemnation Certificate detailing the reasons for condemnation should be issued to the subordinate supervisor authorizing him to return the item to the Store Department as unserviceable. In the 'Advice of Return Stores' the reference to the condemnation certificate issued should invariably be quoted. 2. In the case of electric locomotives and EMU coaches which have completed their normal life, condemnation has to be sanctioned by CEE and CME following the procedure prescribed for the purpose and obtaining FA & INDIAN RAILWAYS -AC TRACTION MANUAL-VOLUME-I CAO's concurrence. Similarly CEE and CME can sanction with Finance concurrence the condemnation of over- aged electric locomotives and EMU coaches which have not completed their normal life. It requires sanction of the Railway Board based on the joint recommendation of CEE and CME and concurrence of FA & CAO. 10823 New for Old In accordance with para 1839- certain items can be obtained from the Stores Department only in exchange for corresponding old items. A list of items which should be obtained only by exchange in this manner is also given in the Stores Code. It is important that in regard to such items the procedure laid down is strictly followed. 10824 Verification of Stock Instructions for verification of stock by stock verifiers of the Accounts Department are contained in the Code. 2. Each stockholder should verify his stocks once in six months. He may do so by verifying certain items every month provided the whole stock is verified in the course of six months prior to April and October every year. The date of verification should be entered in the relevant page of the tally book/tally card along with the signature and designation of the official. Excesses and shortages discovered during the verification should be dealt with as laid down in the Code. 3. Officers should carry out test verification of stock with Stock Holder under them to cover important items the charged-off and surplus stocks and items in which deterioration is liable to occur, such as insulating varnishes and lubricants with limited shelf-life. The test verification should not be confined to new items only, but should also include second-hand stores and scrap returned to stock and released from works. During the test verification the officer should initial tally books and ensure that - A) The materials and tools are borne against proper classifications; b) Surplus stores for which no immediate use can be found are referred to SR.DEE for orders regarding disposal; c) Unserviceable items that have scrap value are returned to the Stores Department; d) Unserviceable items that have no scrap value are written off with Sr.DEEs approval and a certificate recorded to this effect; e) Repairable or reconditionable items are sent to workshops with work orders; f) Contents of tools and materials in Break-down Train, Wiring Train, Tower Wagon, OHE Depot etc. are in ready-for-use condition and to the approved scales; g) The issues shown are commensurate with requirements. Heavy issues soon after receipts should be particularly scrutinized carefully. 4. DEE/AEEs should carry out such test verification of stores of all their subordinates atleast once in 6 months and Sr. DEEs once per annum. 5. Verification of balances are made periodically by stock verifiers of the Accounts Department to whom every assistance should be afforded. The stock verification sheets should be signed jointly by the Stock Holder and the Stock Verifier. Discrepancies should be explained, but no adjustments should be made until orders have been received from SR.DEE. The necessary receipts and issues should then be shown in the ledgers and returns with remarks and references to the order of SR.DEE. 10825 Computerized Stores Accounting With computerization of stores accountal, certain changes in procedures are being progressively introduced with which indenting officials should make themselves familiar. INDIAN RAILWAYS AC TRACTION MANUAL VOLUME I