CONTENTS

 

CHAPTER XII


STORES DEPOTS—RECEIPT AND CUSTODY OF STORES

The Depot Officer, 1201. Wards and Sections, 1202. The Reciept Section, 1204. The Despatch Section, 1205. The Ledger Section, 1206. Surplus and Scrap Section, 1207. Duties  of Assistant Depot Officer, 1208. Duties of Depot Store Keeper, 1209. Duties of other Subordinate Staff, 1211. Security Deposit by Staff in Custody of Stores, 1212. The Yard Foreman, 1213. The "Receipts Shed, 1214. The Weighment Register, 1215. Materials Received without Documents, 1217. Receipt Documents and Records, 1218. Receipt Register, 1219. Samples, 1222. Stores on Loan from Other Railways, 1223. Miscellaneous Receipts, 1224. Monthly Inspection of Receipts Section by Accounts Stock Verifier, 1225. "Short Receipts and Receipt of Wrong Stores, 1226. Wards, 1232. Duties of Ward-keeper, 1233. General Rules for Closing and Opening the Wards, 1234. Custody of Stores and Protection, 1241. Chowkidar Staff., 1242. Hours of Duty, 1243. Night Shifts and Petrols, 1244. Duties of Chowkidars, 1245.
Fire Conservancy, 1248. Stocking of Materials, 1249. Unit Piling, 1250. Handing of Materials, 1251, Receipt of Materials in Wards, 1252. Marking of Iron and Steel Bars and Sections, 1253. Standard Marking Colours, 1254. Numbering of Receipt Vouchers; R.O. Numbers, 1255. Forwarding Memo of Vouchers, 1256. Packing Material. 1258. Book Transfer Returns,
1259. Departmental Stock Verification Sheets, 1260.

CHAPTER XIII


STORES DEPOTS—ISSUE OF STORES

Requisitions for Stores, 1301. Nomenclature, Price List Number and Unit, 1304. Requisition Register, 1307. Issue of Stores, 1308. Part Supply or No Stock, 1309. Enquiry Notes, 1310 Exception, 1311. Issue of Second hand Stores, 1312. The Combined Requisition and Issue Note, 1313. Distribution of the Five Foils of the Requisition and Issue Note, 1316. Issues to Workshops, 1318. Separate Issue Note Forms, 1319. Depot Transfers, 1320. Issue of Consumable Stores, 1322. Requisition and Issue Note for Consumable Stores, 1323. Authority to sign Issue Notes, 1324. Stores issued on Loan, 1325. Stores issued for purposes of Fabrication, Re-conditioning or Repair, 1326. Issue of Stores as Samples for Test, 1329(a). Quantities of Materials to be sent for Chemical and Physical Test 1329(b). Submission of Vouchers to Ledger Section, 1331. Cancelled Issue Notes, 1332. Monthly Certificate of Vouchers, 1335. Pending Demands in Depots, 1336. Fortnightly Statement of Pending Requisition, 1338. Departmental Stock Verification, 1339. Procedure for Verification, 1340. Stock Verification Sheets, 1341. Despatch Section Procedure, 1344. Register of Dispatches, 1345. Credit Notes, & c, 1347. Surprise Checks, 134S. Gate Passes, 1349. Check of Materials with Gate Passes, 1352. Traffic Statement of Wagons, 1360.



CHAPTER XIV


DEPOT LEDGERS

Procedure in the Ledger Section, 1401. The Stoch Cards, 1402. Opening and Closing of Stock Card:;, 1404. Blank Forms, 1405. Completed Numerical Ledger Cards, 1406. Duties of the Numerical Poster, 1407. Posting of Numerical Ledger Cards, 1408. Order of Posting of Vouchers, 1410. Posting of Accounts Stock Verification Sheets, 1411. Disposal of the Vouchers after posting Numerical Ledgers, 1412. Monthly Statement of Vouchers, 1413. Posting of, Recoupment Cards, 1414. Recoupment of Stocks by Subsidiary Depots from Main Depots 1415. Stock Recoupment Requisitions, 1416. Quantity for Recoupment, 1417. Revision of Estimated Requirements for Current Contract Period, 1418. "Pending Demands," 1419. Posting of Requisitions in Recoupment Card, 1420. Arranging Supplies for Subsidiary Depots, 1421. Supply from Over-Stock of Main Depot, 1423. Purchase, 1425. Recoupments by Main Depot, 1426. Alterations of Contract Allotments, 1428. Purchase Orders, 1433. Method of Arranging for the Supply of Stock Items not ordered on Annual Contracts, 1434. Stock Requisitions on Workshops, 1437. Disposal of Surplus and Scrap, 1440. Miscellaneous Cash Receipts, 1441. Disposal of Stock Verification Sheets, 1442.



CHAPTER XV


ISSUES TO AND RECEIPTS FROM WORKSHOPS

Workshop Stores Depots, 1501. Sub-Wards or Shop Stores, 1504. Forecast Schedules of Stores Required, 1508. Advance List of Materials, 1509, Issue Tickets, 1510. Workshop Issue Notes, 1523. Issues to Workshops from Out-station Depots, 1529. Stores Manufactured for Stock, 1530. Pricing, 1533. Adjustment of the differences between actual and approximate Cost of Workshop Manufactures, 1534-A. Revision of Price List Rates for Items Manufactured in Railway Workshops, 1535. Issue Rates for Workshop Manufactured Items. 1536. Revaluation of Balances in Priced Ledgers for Workshop Manufactured Items, 1537. Workshop Requirements of Manufactured Parst, 1538. Stores Returned to Workshops, 1539, Scrutiny of Advice Notes, 1546. Advice Notes for Stores returned to Outstation Depots, 1548. Procedure in the Workshop Accounts Office, 1549, Explanation of the Term "Custody Stores, 1552. The Material Schedule, 1553. The Receipt and Storage of Custody Stores, 1554. Numerical Ledger for "Custody Stores, 1559. Issue of "Custody Stores," 1560. Advice of Completion of Work, 1563. Periodical Check by 'Workshop Accounts Officer', 1564. Annual Return of "Custody Stores," 1565. Verification of "Custody Stores", 1566. Workshop Patterns for Stock Items Manufactured 1567.



CHAPTER XVI


RETURNED STORES

Advice Notes, 1602. General Criterion for Valuation, 1603. Disposal for the Foils of advice Notes, 1604. Departmental Register of Advice Notes, 1605. Procedure in Stores Depot' 1608. Depot Register of Advice Notes, 1609. Inspection and Valuation, 1611. Valuation of Second-hand Rails, 1612. Valuation of Plant, Stationery Boilers and Pumps, 1613. Valuation of Boiler Tubes, 1614. Valuation of Repairable Items, 1615. Non-stock Repairable Items, 1617. Delay in Receipt of Stores, 1618. Stores Received in Advance of Documents 1619. Posting Numerical Ledgers, 1620 Disposal of Receipt (6th) Foil, 1621. Accounts Register of advice Notes, 1622. The Pairing of Advice Notes, 1624. Pricing of Advice Notes and Posting of Priced Ledgers, 1625. Advice of Credits, 1626. Procedure in the District or Divisional Office, 1628. Freight on Stores returned to Stores Depots, 1629.



CHAPTER XVII


EMPTIES

Classes of Empties, 1701. Serviceable Empties, 1702. Non-returnable Empties, 1703. Empties Returnable of Suppliers at Option, 1706. Issue to Departments, 1707. Return by Departments, 1708. Return to Firms, 1711. Review by Accounts Officer, 1712. Direct Supplies, 1713. Return by Departments, 1715. Returnable Empties, 1716. Issue to Departments, 1717. Return by Departments, 1718. Return to the Firms, 1720. Non-return of Empties of Suppliers, 1721. Payment to Firms, 1722. Empties, rejected by Firms 1727. Direct Supplies, 1728. General, 1729.

CHAPTER XVIII


IMPREST STORES (OTHER THAN ENGINEERING STORES)

Definition of Imprest Stores, 1801. Object of Imprest System, 1802. Two Systems of Imprests ., 1803. Schedule of Imprest Stores, 1805. Basis for fixing Quantities 1807. Requirements of Interchange Stations, 1808. Monetary Limits, 1810. Control of Imprests, 1811. Provision for Special Demands, 1813. Excess Stores, 1815. Numerical Ledgers, 1816. Issue of Material 
1819. Daily abstracts of Issues, 1821. Posting of Ledgers, 1822. Monthly Summary of Issues, 1823. Returned Stores, 1824. Transfers 1828. Closing of Ledgers and Recoupment of Imprests, 1829. Alllocation, 1835. Authority to Sign Indents, 1838. "New for Old, 1839. Depot Procedure 1840. Recoupment of Imprests, 1841. Review of Scales of Imprests, 1842. Despatch of Imprest Stores, 1843. Disposal of the Foils of the Recoupent Schedule (S. 1830), 1844. Accounts Office-Procedure, 1846. Special Recoupments, 1848. Ordinary Requisitions 1849. Requisitions of Non-Imprest Items and Specific Works 1850. Annual Revaluation and Accountal 1852. Verifictaion and Inspection 1855. Inspections, 1857. Accountal of Imprests as Debit of Capital Suspense, 1859. Accounts Register of Capital Imprests, 1860. Procedure in Running Sheds, & C, 1862. Issue and Recoupment Schedules, 1864 Procedure in the Stores Depots, 1867. Procedure in the Accounts Office, 1871. Recoupments, 1873. Increase or Decrease in Imprest, 1874. Stock Verifictaion 1875. Annual Revaluation, 1876. Engineering Imprest Stores and Surplus Stores, 1877.

CHAPTER XIX

ENGINEERING PLANT RESERVE

Object of a Reserve, 1901. Nature of Plant in Reserve Stock 1902. Transfer of Plant to Reserve, 1904. Custody of Reserve Plant, 1907. Storage, 1908. Reserve Plant Numbers, 1910. Reserve Plant Register, 1911. Valuation of Plant, 1813. Inspection and Repairs of Reserve Plant, 1914. Responsibility for Inspection, 1915. Requisitions for Inspection, 1916. Estimate of Cost of Inspection and Repairs, 1917. Allocation of Cost of Inspections and Repairs, 1918. Certificate of Inspection, 1919. Issue, 1921. Freight and Handling Charges, 1922. Hiring, out of reserve Plant, 1923. Agreement Form for Hire of Plants, 1924. Terms of Delivery, 1925. Freight and Incidental Charges, 1926. Hire Charges, 1928. Liability for Wear and Tear, 1930 Breakage or Loss of Parts, 1931. Loss of the Entire Plant, 1932. Statutory Certificate, etc.,.1933. Access to Plant at Hirers Premises, 1934. Right of Recall, 1935. Inspection and Repairs on Return of Plant, 1936. Accountal of Hire Charges, 1938. Priced Ledgers, 1940.

CHAPTER XX


DELETED



CHAPTER XXI


CARRIAGE OF RAILWAY MATERIALS

Addressing of Smalls and Packages in less than Wagon Loads, 2101. Weight Limit by Passenger Train, 2103. Requisitioning of Wagons, 2104. Addressing of Consignments in Wagon Loads, 2105. Wagon Loads booked from and to Departmental Sidings, 2106. Loading of Covered Wagons, 2109. Liability for Shortage etc., 2113. Consignments in Open Wagons 2117. Liability for Shortage, 2118. Shortages in Transshipped Wagons, 2119. Labelling of Wagons, 2121." Rebooking of Consignments. 2122. Notice of Arrival, 2123. Delivery of Wagons in Departmental Sidings, 2125. Demurrage and Wharfage, 2126. Stores Lost or Damaged in Transit, 2128. Loss or Damage in stores dispatched by or to Stores Depots discovered at the Time of Delivery, 2129. Missing Stores Report by Consignees, 2131. Time Limit for Claims, 2134. Financial Adjustments, 2335. Head of Account Chargeable, 2142. Outward Return by Stations, 2145. Check by Traffic Accounts Office, 2147. Sea Freights, Customs
Duty and Port and Handling Charges, 2154. Inland Freight and Incidental Charges, 2155. Freight on Direct Supplies to Work or Departments 2156. Freight on Materials sent to Stores Depots, 2157. Freight on Returned Stores, 2158. Freight on Purchases for Stock, 2159. Freigh, on Coal and Other Fuel, 2160. Freight on All Other Items, 2162. Freight on Depot Transfers, 2163. Incidental Charges, 2164. Railway Materials Consignments Rates, 2165. Railway Material Rates by other than Goods Trains, 2171.

CHAPTER XXII 


SURPLUS STOCKS

Prevention of Stocks from becoming Surplus, 2201. Surplus Due to Change in Design and Standards, 2202. Estimate of Loss, 2204. Surplus Spares Due to Replacements of Rolling stock, Plant or Machinery, 2208. Cancellation of Orders for Malarial for Specific Works, 2213. Definition of Surplus Stock, 2216. Movable Surplus, 2218. Dead Surplus, 2219. Emergency Stores not Surplus, 2220. Functions of Survey Committees, 2221. Composition of Survey Committees, 2225. Meetings of Survey Committees, 2226. Survey Sheets, 2227. General Manager's Sanction, 2228. Revaluation of Undisposed of Items, 2229. Over-stock's of "Ordinary Stores", 2230. Factors Responsible for Over-stocks or Ordinary Stores, 2231. Surplus Stock Section, 2233. Selection of Items for Sale, 2234. "Over-Stocks" Disposal Register, 2235 Register of Non-stock Items, 2236. Disposal to Other Railways and Government Departments, 2237. Invitation to tender for purchase of Surplus Store, etc., 2240.


CHAPTER XXIII


SALE OF RAILWAY MATERIALS

Powers of General Managers, 2304. Extent Powers may be delegated, 2305. Centralized Control of Sales, 2313. Sales to Employees, 2317. Responsibility for Execution of Sales, 2318. Sale by Public Auctions, 2319. Sale by Invitation of Tenders, 2320. Conditions of Sale Agreements, 2321. The Stores Tender Committee, 2322. Weightment and Delivery of Stores Sold, 2323. Sales by Submission of Tenders, 2325. Direct Sale of Stores with Normal Stocks, 2327. Freight and Incidental Charges, 2328. "Departmental Charges", 2329. Direct Sale of "Over Stock" and Surplus Stores, 2330. Sanctions to Sales, 2332. Sale Orders, 2334. Delivery Orders, 2337.

CHAPTER XXIV


SCRAP AND AUCTION SALES

Meaning of Scrap, 2401. Schedule of Scrap, 2402, Collection of Scrap, 2403. Scrap for Workshop Use, 2404. Sorting and Storage of Scrap, 2406. Auction Sale of Scrap at Stores Depot, 2408. Disposal of Waste paper, 2409-A. "Lot" Register for Scrap, 2410. Survey Sheets for Scrap, 241J. Agency for Auction Sales, 2412. Legal Position of Auctioneer, 2413. Agree-
ment and Condition of Sale, 2414. Samples for Assay, etc. 2415. Auction Arrangements at Stores Depot., 2416 Presence of an Accounts Representative at Auction Sales, 2418. Register of Auction Sales, 2419. Deliveries of Stores, 2423. Auctioneers'Delivery Order, 2424. Ground Rent, 2425. Weighment and Delivery, 2426. Loading, 2433. Despatch of Auctioned Material, 2435. Freight Rates, 2436. Stock Verification, 2439. Monthly Lists of Deliveries, 2440. Report of Completion of Auction, 2441. Sale Accounts by Auctioneers, 2442. Bills for Commission Charges, 2443. Auctions by other than the Stores Department, 2444. Allocation of Fin
ancial Responsibility, 2446.

CHAPTER XXV


PRICED LEDGERS 

Location of Office, 2501. Functions of the Stores Accounts Office, 2503. The Stores Accounts Officer, 2505. Maintenance of priced Ledgers, 2506. Receipt and Check of Vouchers from Depots, 2508. Time Table for Submission of Vouchers by Depots, 2509. Check of Vouchers, 2510. Cancelled or Missing Vouchers, 2511. Scrutiny of the Vouchers, 2512. Pricing of Vouchers, 2515. Average Rate Lists for Pricing Clerks, 2516. Up to date Maintenance of average Rate Lists, 2517. Calculation of Values, 2518. "Rounding Off" of Paise, 2519. Receipt Notes (S. 719). 2521. Receipt order for imported items, 2522 Workshop Manufactures (S. 1548), 2523. Depot Transfer Receipts (3rd Foil), 2524. Advice Notes of Returned Stores (S. 15.':9), 2525. Book Transfers and Departmental and Accounts Stock Verification Sheets (Single Foils), 2526. Adjustments of Loss c :^i Sales, 2528., lime Table for Pricing and Valuation of Vouchers, 2529. Opening and >.,., . , • f Priced Ledgers, 2530. Exhibition of Ma-
xima and Minima on the Priced Ledgers, 2532. Rules for Upkeep, 2533. Opening of Priced Ledgers, 2535. Index of Priced Ledger Cards, 2536. C - sing of Priced Ledgers, 2539. Reopening of Cards 2541. Duties of Ledger Posters, 2543. Vouchers Posted as Minus Receipts, 2545. Vouchers originating in the Accounts Office, 2546. Under and Overcharge Returns, 2547. Under and overcharges adviced by the Supplying Departments or firms, 2547-A. Stock Adjustment Vouchers, 2548. Adjustments for Rupee One or Less, 2549. Disposal of Vouchers after Posting Priced Ledgers, 2553. Rate Revision, 2554. Revaluation of Balances, 2560. Irregular Balances, 2561. Review by Section Officer and Stores Accounts Officer, 2562. Review Registers, 2563. Importance of Review Work, 2564. Review Procedure, 2565. Other Duties of Reviewers 2570.

CHAPTER XXVI


RECONCILIATION OF PRICED LEDGER WITH GENERAL BOOKS

Mechanism of Reconciliation, 2601. Monthly Abstract of Class Summaries, 2609. Annual Abstract of Group Summaries, 2615. Subsidiary Group Ledger, 2616. Depot Group Ledger, 2617. Consolidated Group Ledger, 2618. Reconciliation with General Books, 2619. Reconciliation of Monthly closing Balances 2620. Use of Group Ledgers by the Executive, 2622.Annual reconciliation of Price Ledger, 2623. Reconciliation Procedure, 2628. Procedure of Adjustment of Discrepancies, 2633. Responsibility for errors, 2635.

CHAPTER XXVII


DEPARTMENTAL SUMMARIES OF ISSUES AND RECEIPTS

Daily Departmental Summaries of Issues, 2702. Summaries of Receipts, 2705. Monthly Abstracts of Departmental Summaries of Issues and Receipts, 2706. Performa Summaries, 2708 Time Table for Despatch of Daily Summaries of Receipts or Issues, 2712 Reconciliation with Group Ledgers, 2713 Monthly Bills, 2714. Register of Departmental Summaries, 2715. Check of Departmental Summaries, 2716. Issues to Capital Works and to Surveys, 2717. Acceptance of Last Departmental Summaries, 2718. Issues of Transfer Certificates, 2720. Suspense Account Register, 2721. Sales Account Register, 2722. Issue Notes relating to Sales, 2725. Bills for Sales dues, 2726. Deposit Miscellaneous Account (Issue) Registers, 2729. Reconciliation of Sales and Deposit Miscellaneous Account Registers, 2731. Auction Sale Accounts, 2733. List of Refunds 2735. Auctioneer's Commission Bills, 2737. Leading Charges, 2738. Miscellaneous Advances Account Register (Capital), 2739. The Stock Adjustment Account, 2740. Posting and Reconciliation, 2741. Clearance of the Balance in the Stock Adjustment Accounts 2742. Depot Transfer, 2746. stores-in-Transit "Purchases", 2748-Reconciliation of Balances in Stores-in Transit Registers with General Books, 2751.

CHAPTER XXVIII


CHECK AND PAYMENT OF STORES BILLS

Direct payments, 2802. Book Adjustments, 2803. Payment for Direct Purchases by the Controller of Stores, 2804. Check of Purchase Orders, 2805. Uncomplied with Purchase Orders, 2806. Check of Receipt Notes, Part III of S. 719 or 726. 2807. Periodical Summary of Credits to Purchases Account. 2808. Purchase Account Registers, 2809. Abstract off Purchase Account Registers, 2813. Debit Balances in Purchase Account Register, 2815. Review of Purchase Account Registers, 2816. Bills for Supplies, 2817. Check of Supplier's Bills, 2819. 10 per cent Bills, 2820. Defacement of Pert II of" the Receipt Note, 2821.' Risk Purchases, 2823. Abstract of Bills, 2824. Prompt Payment of Bills, 2825. Paid Bills, 2826. Watch Over Suppliers against Contracts, 2827. Payment for Direct Purchases from Abroad. 2828. Register of Bills Passed Provisionally, 2829. Customs Duty Bills, 2030 Clearance Contractor's Bills, 2831 Port Trust Bills, 2832. Bills paid through Book Adjustments, 2833. Debits by Foreign Railways, 2834. Exchange Accounts, 2835. Purchase through the Directorate-General of Supplies and Disposals, 2836. Percentage Charges, 2837. Supplies of Stationery & c, by the Controller of Printing and Stationery, 2838. Printing and Binding work done by the Controller of Printing and Stationery, 2839. Expenditure Register, 2862. Accountal of Earnest Moneys and Security Deposits for Tender and Contracts, 2863.

CHAPTER XXIX 


TRANSFER TRANSACTIONS, STORES JOURNAL AND FINAL ACCOUNTS

Head of Accounts, 2901. Capital, 2902. Revenue, 2904. Accountal of Cash transcations, 2905. Accountal of Book Adjustments, 2960. Transfer Certificates, 2907. Local Transfer Certificates, 2908. Signing of Transfer Certificates, 2910. Dateupto which transfer certificates may be issued, 2911. Acceptabnce of Transfer Certificates in full, 2912. Transfer Certificate Register, 2913. Schedule of Transfer Certificates, 2914. Adjustments with Foreign Railways 2915. Adjustment with Government Departments other than Foreign Railway, 2918. Summaries of Transfer Adjustments, 2920. The Stores Journal 2921. Purchase Imported (Capital 7110) 2923. Purchases (Capital 7120 and 7130), 2924. Deposit Miscellaneous 2925. Miscellaneous Advance (Capital 7300), 2926. Sales (Capital 7140 & 7150)-2927. Stores (Capital 7160), 2928. The Stock Adjustment Account 2930. Journal Entry Slips' 2932. Consolidated Journal Slip, 2933. Subsidiary Register for Capital account-2936. Decentralised Stores Accounts
OfBces-2938. Annual Accounts, 2941. Exhibition of Losses in the Accounts-2942. Annual Statement of Expenditure on Stores. 2943.

CHAPTER XXX


THE ANNUAL STATEMENT OF STORES TRANSACTIONS

The Form of the Statement, 3001. 50 Percent of Issues (column 3a of Form 3001-3004) Returned Stores (Column 3rd of the Form S. 3001), 3005. Balances of Materials at-site, 3006. Balances of Charged-off Imprests, 3007. Certificates of Balance by Chief Accounts Officer, 3008. Note accompanying the Statement, 3009. Preparation of the Statement. 3010.

CHAPTER XXXI


THE STORES BUDGET

Procedure of preparation of the Revised and Budget Estimates of Stores, 3102. Opening Balance, 3103. Issues to Works (Item I to III to the Statement), 3104. Issues to Capital Manufacture-Suspense, 3106. Issues to Miscellaneous Advance-Capital, 3107. Issues to Revenue 3108. Sales and Transfers, 3109. Closing Balance-Stores in Stock, 3110. Closing Balance Outstanding Stores Suspense Balances, 3111. Stores for Works and Construction Depots, 3112 (a) Stores for Production of New Rolling Stock-3112(b) Stores for issues to Coach and Wagon Builders, 3112. (c) Stores for General Purposes-3113 Receipts from Manufacturers into Stores, 3116. Materials returned from works, 3117 other Debits, 3118 Budget allotment required-3121. General, 3122. Progress of Actual Debits and Credits, 3123.

CHAPTER XXXII


STOCK VERIFICATION OF STORES DEPOTS BY THE ACCOUNTS DEPARTMENT

Object of Stock Verification, 3201. Frequency of Verification, 3202. Supervision and Control, 3204. Duties of the Senior Inspector of Stores Accounts. 3205. Vreification Registers 3206. Duties of Stock Verifiers, 3209. Authority Cards, 3210. Field Books, 3713. Register of Field Books, 3214. Completed Field Books, 3215. Immediate Investigation of Large Discrepancies, 3216. Erroneous Classification, Unauthorized Stocks, and Surplus Stores 3217. Arrangements for Custody and Protection of Stores, 3218. Surveys of Depots and Yards for Unaccounted for Stores, 3219. Examination of arrangements for Recoupment and Issue, 3220. Articles of Furniture with Certain Subordinates, 3223. Dead Stock, Tools and Plant of Low Value, 3225-Small Tools and Hand Tools with Certain Staff. 3226. Petty and Consumable Stores, 3227-Dunnage, 3228. Selection of Items for Verification, 3230. Entering the Field Book, 3231. Descriptional, nomenclature etc. of articles, 3233. General instructions regarding Depot verification 3234. Weighments and Measurements, 3235. Units of Weight, 3236. Weighment Vs. Count, 3237. Measurement Vs. Weightment, 3238. Valuable Articles, 3240. Verification of Heavy Articles, 3241. Verification of Fluids, 3242. Verification of Belting in Machines Rool Coils leaving no space in between the laps, 3243. Unpacked Goods, 3244. Items of Stores issued in weight against Requisitions for Numbers, 3245, incomplete Count or Weighment, 3246. Re-arrangement of Stock, 3247. Permanent way Stores, 3248. Acceptance by Ward-keeper of Results of Verification, 3249. Certificate by Ward-keeper, 3250. (a) Section Officer's certificate, 3250. (b) Completion Report of Verifications, 3251. Posting of Verification Results in Ledgers, 3252. Oepiiing of New Stock Cards, 3253. Re-classification, 3254. Stock Verification Sheets, 3256. Numbering of Stock Sheets, 3257. Instructions for preparation of Stock Sheets, 3258. Adjustment or Supplementary Stock Sheets, 3259. Register of Stock Sheets, 3261. Scrutiny of explanation of Discrepancies, 3262. Important points for Scrutiny, 3263. Admissible Percentage Shrinkage and Dryage, 3264. Accounts, Notes, 3266. Register of Accounts Notes of Stock Verification Section, 3267. Register of Important Irregularities detected by Stock Verification Staff, 3268. Half-yearly Report to General Manager, 3270. Depot Stock Sheet, 3271.

CHAPTER XXXIII


STOCK VERIFICATION OF STORES ON LINE BY THE ACCOUNTS
DEPARTMENT

Verification of "Charged off" Stores and Tools and Plant, 3301. Verification of Stores in Running Sheds and Train Examining Stations 3305. Verification of Coal, 3306, Fuel Conversion Ratios, 3308. Stock Sheets, 3312. Verification of the stoes of the Engineering Department, 3313. Workshop Verification, 3320. Timber Verification, 3322. Verification of Types and Forms in Presses. 3327. Financial Adjustment of Excess and Shortages, 3330.