Stock Verification of Stores on Lines - PDF

11/21/24, 10:19 AM CHAPTER XXXIII STOCK VERIFICATION OF STORES ON LINES BY THE ACCOUNTS DEPARTMENT 3301 CHAPTER XXXIII STOCK VERIFICATION OF STORES ON LINES BY THE ACCOUNTS DEPARTMENT 3301. The Stock Verification Report...

11/21/24, 10:19 AM CHAPTER XXXIII STOCK VERIFICATION OF STORES ON LINES BY THE ACCOUNTS DEPARTMENT 3301 CHAPTER XXXIII STOCK VERIFICATION OF STORES ON LINES BY THE ACCOUNTS DEPARTMENT 3301. The Stock Verification Reports should only show those items of "charged off" stores, tools and plant, in which discrepancies are found at the time of verification. A record of all such items should be made in the field books of Verifiers, which should contain a certificate, signed by the subordinate-in-charge of the stores or tools and plant, that all stores or tools and plant in his custody have been shown to the Stock Verifiers and this certificate should be signed by the Stock Verifier also. The total number of items of' charged off' stores or tools and plant verified by the Stock Verifier should be noted in the last sheet of the Stock Verification Reports relating to each Stockholder. 3302. The duties of Stock Verifiers consist mainly in verifying stores and tools and plant as per books. Distinction should, therefore, be made between : (a) Such verification of stores and tools and plant of which a record is maintained or is required to be maintained by the Executive, and (b) Siosk-taking of those stores, and tools and plant of which no such record is required. 3303. If, in the former case, the records required to be kept are not ready, the Stock Verifier should make a report, by telegram wherever necessary to the Stores Account Officer as well as to the Executive Officer concerned. He should defer the work of Stock-taking till the record are completed. It will rest with the Stores Accounts Officer to get the records completed by the Executive and then send his Stock Verifier to verify the stock. 3304. If no record is required to be kept by the rules, the Stock Verifier should not undertake the stock-taking of such stores. The dufy devolves in suchcases on the Executive and the Accounts Officers who control the accounts of such Officers, who should seo that stock is taken periodically. 3305. Verification of Stores in Running Sheds and Train Examining Stations.—The Stock Verifiers should verify the stock of stores and coal in the custody of Loco Foremen of Running Sheds and of stores with the Head Train Examiners in the same manner as prescribed in the case of verification of stores at Stores Depots. 3306. Verification of Coal. The Stock Verifiers should verify complete stock of coal only; the measurements taken by them should ordinarily agree with the measurements recorded by Loco Foremen in their records. In cases of any difference, the stacks should be measured jointly by the Stock Verifier and the Loco Foremen concerned and contract measurements noted down. 3307. To ensure accurate survey of complete stacks, their breadth and height should be taken after 3 meters and the totals of breadth and height should be divided by the number of readings to arrive at the average height and breadth- The cubical contents of each stack should be covered at the following rates to arrive at their weights. 3308. Fuel Conversion Rates :— Steam Bengal Pench and C.L.C Talcher Assam Singarene Coal and Bihar Chanda Selected A 1.17. Selected B 1.13. Selected 1.236. Grade I 1.13 1.180 1.18 1.19. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch33_data.htm#3301. 1/5 11/21/24, 10:19 AM CHAPTER XXXIII STOCK VERIFICATION OF STORES ON LINES BY THE ACCOUNTS DEPARTMENT 3301 Grade II 1.08 1.206 1.16. Ungladed 1.11 1.17 Hard Coke 1.713. Soft Coke 1.045..... (Authority : Board's letter No. 76/Fuel/117/3 dt. 08-01-1979). 3309. The quantity of coal should be calculated at the above ratios and it is found that the quantity received as per daily abstract notes and the difference has not been suitably taken by the Foreman, the matter should be specially reported to the Accounts Officer. 3310. The Stock Verifiers should also check the accounts of two previous stacks since completely issued from the original forms filed in the shed and report any errors discovered by them to the Stores Accounts Officer. Inspector of Stores Accounts, in the Stores Accounts Office, should keep a record of all such errors and review these after the verification of coal in the shed is completed. 3311. If the difference between the book balance and that by actual measurement is found to be 2 % or under, the Stock Verifier should not adjust the book balance according to actual measurement but should only add a remark to the effect in the stock verification report. The book should be adjusted for entire discrepancies when the difference is over 2 per cent. 3312. Stock Sheets.—The Stock Verifier should prepare the stock verification report in triplicate embodying the result oi" the verification of each group of stores and obtain the signature of the stores holder viz. the Foreman of the Running Shed or Head Train Examiner as the case may be, on all ihe copies. The original copies of the stock verification reports should be forwarded 10 the Stores Accounts Officer and the duplicate and triplicate copies made over to the subordinate concerned and a receipt obtained. The store holder will after recording his explanations for discrepancies on both the copies of work verification report, forward them to his Divisional Officer. The Divisional Officer will countersign and retain the triplicate copy for his office record and transmit the duplicate to the Stores Accounts Officer. The stock verification report on receipt from the Divisional Officer should be entered in a register and dealt with by the Senior Inspector in the same way as in the case of the Stock verification reports relating to stores depots. 3313. Verification of the stores of the Engineering Department.—The procedure of verifying stores in the custody of the Engineering Department will be similar to that of a depot. Stores consist of 'charged off' and 'non-charged off' stocks. For the former kind, the Engineering Subordinate submit a return sailed the Materials-at-site account. The latter kind of stores consists of 'Imprest Score;' used in emergencies only and 'Surplus Scores.' The procedure for the maintenance of account. and submission for each of these categories of materials is prescribed in the Indian Railway code for the Engineering Department. 331 Form order. 3314. The Stock Verifier should copy from the relevant record into a manuscript register in S. 3314 particulars of each item of stores exactly as described therein and in the same order. Form No. S. 3314 Statement showing items of stores verified at.......................on.......................19............. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch33_data.htm#3301. 2/5 11/21/24, 10:19 AM CHAPTER XXXIII STOCK VERIFICATION OF STORES ON LINES BY THE ACCOUNTS DEPARTMENT 3301 Item Description Opening Location Total Receipt* Issue* Net Difference Remarks No. balance No. Total 1 2 3 4 5 6 7 8 9 10 *Receipts and issues should respectively be deducted from and added to the Total in Col. 5 to compare with the opening balance. Stock Verifier 3315. Separate pages should be allotted for materials belonging to each kind of account and the materials-at-site Account should be further sub-divided for each work. The sub-divisions of Column (4) are intended for noting down the quantity of each kind of stores found along the track. 3316. It will be found convenient to check all the materials in the headquarters stations of the subordinate concerned before proceeding to check those along the section. In the case of 'non- charged off' stores, the quantities entered in the Register should be totalled longitudinally and to these figures issues between the first of the month and the date of verification should be added, and the receipt similarly deducted for comparison with the opening balance of the return from which- column (3) of the Form S. 3314 has been posted. A certificate that all material have been produced for verification should be recorded by the stock holder on the Register. 3317. The account for 'charged off' stores need not be worked back to the first of the month but should be checked with the balance of the date of verification. 3318. On completion of each section, the results of verification should be transcribed into stock sheet which should be prepared in triplicate by carbon process and submitted to the subordinate for signature in token of acceptance of the entries made therein. 3319. The stock sheet should then be disposed off on the lines laid down in paragraph 3312. 3320. workshop Verification.—The following points should be specially looked into in the course of verification of workshop Stores :— (i) That regular accounts are kept of the 'charged off' stores (if any) which are not actually utilised on the work orders on which they are drawn from stores. (ii) That surplus materials are not kept in the workshop long after the works, for which these were drawn from stores, are completed. (iii) That materials obtained by the workshops on Capital programme either direct or through stores but not actually utilised on the programme works are properly accounted for and that satisfactory arrangements exist for their custody and verification. (iv) That materials in excess of actual requirements are not obtained by the workshops either direct or through Stores Depots and if, nevertheless, any materials are found to be surplus to the work orders for which they are obtained, the surplus is returned to the Stores Department without avoidable delay. (v) That valuable store and fittings are kept in locked sheds and possibility of pilfering guarded against. Materials kept in the open should be protected against the effects of the weather. Special attention should be paid to precautions taken against fire. (vi) that proper Inventories of Machinery, Tools and Plant are maintained. As regards small tools, no inventory is necessary but at the time of stock verification, the Stock Verifier should investigate the system in force in various shops for supply and custody of those tools to see that reasonable care is https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch33_data.htm#3301. 3/5 11/21/24, 10:19 AM CHAPTER XXXIII STOCK VERIFICATION OF STORES ON LINES BY THE ACCOUNTS DEPARTMENT 3301 being exercised in making issues and ensuring that the workman to wham they are issue 1, return them to the tool-keeper when no longer required. 3321. On completion of the verification of each shop, the stock sheets, should be prepared as usual in triplicate from the field book and the signature of the store holder obtained on them. The three forms should then be disposed of as laid down in paragraph 3312. Before adjusting any large discrepancies the ledgers should be examined to see that there are no errors in posting or balancing which may account for the difference. 3322. Timber Verification.—The Controller of Stores or the Officer-in-Charge of the Carriage & Wagon shops will maintain a register in which the measurement of the logs will be entered after they have been inspected by a responsible officer, serially numbered and measured. The logs, as issued, will be noted in the register and the balance on hand should be verified once in every two years by the Accounts Department :- (a) by actual count, reconciling the numbers painted on the logs with those shown in the register; and (b) by actual check measurements of approximately 10 per cent of the logs in stock. 3323. To arrive at cubical contents of round timber logs, the following formula shall be used : Cubical contents or volume, V-L(G/4)2. L; i.e. length shall be measured from the cut extending farthest into the length from the but end to the nearest cut at top end i.e. the least distance between the two ends. While measuring the length of a log in feet fractions or a foot over 150 mm. will be taken as one foot (30 mm.) and 150 mm. and below will be omitted. G. i.e. Girth shall be measured at the mid- length of the log and shall exclude bark, knots or any abnormally at the point of measurement. If the measurement is taken over the bark, a bark allowance at the rate of 22 mm. per 30 cm. of girth shall be deducted. While measuring the girth in inches fraction of an inch over 12 mm. will be taken as an inch, and 12 mm. and below will be ignored. Note:- The above formula for arriving at the volume of round timber logs for all stores transaction i.e. purchases, numerical and price accountal, issues, stock verification, etc- 3324. In the case of square logs, the length should be multiplied by average breadth and thickness, which should also be taken at three or four places. 3325. When the actual stock so arrived at, both in the case of round or square logs, do not differ from the book balances by more 5 per cent, the book balance may be accepted as correct. 3326. When timber scanttings received from the shops in stores depots are verified, Stock Verifiers should adopt the measurement authorised for the shop. To arrive at the weights of various kinds of timbers, the Cubic, measurement of the logs should be multiplied with the weight per Cubic metre shown in Apprendix XII for the kind of wood to which the log belongs. 3327. Stock Verification of Types in Printing Presses and Printed Forms.—Verification of types in the Printing Presses should be carried out once in three years along with that of the tools and plants. Verification of forms in the Stationery Depot should also be carried out once in three years, preferably when the stocks are not high. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch33_data.htm#3301. 4/5 11/21/24, 10:19 AM CHAPTER XXXIII STOCK VERIFICATION OF STORES ON LINES BY THE ACCOUNTS DEPARTMENT 3301 3328. When verifying type, actual stocks should be measured or weighted and all details for such work entered in the field book. On completion of the verification, summaries should be prepared and actual balances compared with book balances. The differences should be listed out on stock sheets. 3329. For verification of forms, rule regarding stores depot verification will apply in their entirety. 3330. Financial Adjustment of Excesses and Shortage. -The sanction of authority should be obtained for the adjustments to Stock Account of the values of excesses and shortage discovered in verification of material at debit of Capital Suspense Store. In case of 'charged off'' stores, no financial adjustment is involved, but this should be no reason for the relaxation of any of the rules regarding the investigation of the discrepancies and their proper explanation. The sanction of the Railway Board is required to the write off losses of stores, tools and plant exceeding Rs. 50.000/- in value when a railway employee is in any way responsible for the loss. 3331. In each case of shortage, it should be clearly investigated whether it is due to the negligence, carelessness or dishonesty of any railway employee. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/StoreDept-II/StoreDeptII_Ch33_data.htm#3301. 5/5