CHAPTER XIV

DEPOT LEDGER

Procedure in the Ledger Section

1401. The clerical work of the depot in respect of accountal of stocks should preferably be centralised in a Ledger Section where all the stock cards of the depot should be located (see paragraph 1206 also). The section should be divided into sub-sections corresponding to one or more wards and each sub-section should deal with the same groups of stores as dealt within the corresponding wards. The section should be separate unit under the supervision of a subordinate independent of the ward organisation.

1402. The Stock Cards.—The most convenient arrangement is for the Stock Card wherever maintained manually to be in two parts detachable from each other, one part recording the transactions of each item of stores in the depot, called the Numerical Ledger Card, and the other for recording recoupments, called the Recoupment Card. The cards should be maintained in the forms shown below and kept in cabinets of suitable pattern, facilitating posting and filling. A separate card for recoupments has two definite advantages. Firstly, entries concerning recoupments being much fewer than those concerning receipts and issues, the card special provided for the former will be used up much more slowly than that provided for the latter. If one card only were provided for each item, it would have to be divided into columns for recoupment, receipts and issues. The space for recoupment being scarcely used up by the time
the spaces for receipts and issues has been completely filled in, and extravagent consumption of cards will result. Secondly, wherever only numerical ledgers are abolished in favour of bin cards or mechanisation of transaction records, it permits easy transition without effecting the depots recoupment records.

                                                                                                                              Form No. S. 1402-A

NUMERICAL LEDGER CARD

Ward.........................

Unit...........................                  Class...............................                   Main Depot......................

P.L. No......................                                              Description......................Maximum/Minimum

                                                                                                                         Form No: S. 1402-B

RECOUPMENT CARD

Unit. .....                                                                                                                Main Depot................

Class and P.L. No.............................Description.............................. Maximum/Minimum/Bin No.............


Note—Stock cards or sheets that provide for both ledger posting and recoupments being shown together are not prohibited though less convenient in handling


1403. Separate set of stock card should be maintained under each class of stores for the categories mentioned in paragraphs 113 to 118, the stock being classified according to whether they are 'new' 'second-hand, or, repairable', and 'finished', 'part-finished', or 'rough'.

1404. Opening and Closing of Stock Cards.—No card may be opened for the first time  for an item, without the Stores Accounts Officer being advised on the same date to enable him to open a corresponding priced ledger card in his office. Not more than one card should be maintained for an item at a time, unless there is a difference in quality, such as new, second-hand etc., or it is found necessary by reason of different rates of credit to maintain separate records of stocks. A manuscript Advice of New Stock Card Form (S. 1404-A) should be prepared in triplicate giving the following information, viz., Class Price List Number, Nomenclature, Category of Stores, (such as Ordinary, Emergency, Special or Surplus) and ward. The copies of the advice should be sent to the Accounts Officer who will return one copy in token of his approval of a new card being opened. When a depot proposes to close a card, a similar manuscript Advice Form (S. 1404 B) prepared in the same detail should be sent to the Stores Accounts Office. It should state in addition the number and date of the last voucher posted in the numerical ledger/bin card which is to be closed.

1405. Blank Forms.—The Depot Officer should ensure that blank forms of stock cards are kept in proper custody and that issues of such forms for use are made under the orders of the Supervisor of the Ledger Section who should also initial all such issued cards on the right hand top corner. When reconciling the numerical ledger cards with the priced ledgers and when noting the balances of stock verification the Accounts Staff should see that the cards bear
the initials of the clerk-in-Charge of the Ledger Section.

1406. Completed Numerical Ledger Cards.—Particular care should be taken to see that all completed cards are carefully stored chronologically, in the order of price list numbers and are easily available for immediate reference, suitable binders or cabinets being used for this purpose. Suitable binders or cabinets may be kept apart for the purpose in which the cards duly arranged by price list numbers should be placed along with a manuscript list of such cards
Form (S. 1406) which should show :—

1. P.L. No.

2. Description stores

3. Period of posting; commencing and closing Voucher No. and date

4. Opening balance

5. Closing balance

Duties of the Numerical Ledger Poster

1407. He should post the receipt and issue vouchers within twenty-four hours of the dates to which they relate, unless any holiday, happens to intervene. He should also keep the "Recoupment Cards" of the items in his charge duly posted as laid down in paragraphs 1414 to 1439. He is responsible for the timely placing of a requisitions and purchase orders in connection with the items in his charge except where ledger posting has been mechanised.

1408. Posting of Numerical Ledgers Cards.—There should be no entry in the ledger card ordinarily without a voucher for the transaction. The ledger card should be posted with great care, neatness being a very important factor. No overwriting should be allowed, and in no circumstances should any entry of a transaction be scored out. If by a mischance any entry which should have correctly been made in another card had been written in a particular ledger
card, the error should be corrected by a write back entry giving reference to the ledger card in which the entry has since been correctly posted. In only such cases can an entry be made with- out a supporting voucher. All such correction should be made under the initials of the clerk-in- charge of the Ledger Section.

1409. As stated in paragraph 1331, the wards send the receipt and issue vouchers along with forwarding memo (S. 1256) to the Ledger Section. The vouchers should be carefully checked with the forwarding memo, special care being taken to see that the continuity of the numbers is maintained. The receipt of the vouchers should be intimated to the wards by returning one copy of the forwarding memo duly receipted. All vouchers received, other than combined "Requisition and Issue Notes" should be passed on to the respective ledger posters for posting the ledgers. Three foils of the combined "Requisition and Issue Notes" will be received in the Ledger Section along with the forwarding memo. The sixth foil should be detached and handed over to the Requisition Register Sub-Section for posting the column "Action Taken" in the Register of Requisitions (Form S. 1307) and for filling as record later on. Such foils should be filed separately for each division or shop and according to the dates of the requisition in order to facilitate reference in future. The other two foils should be handed over to the ledger posters. In many cases, the voucher handed over to the ledger section will be in two foils, viz, the Accounts Copy and the Bill Copy, but in no case should the foils be separated. The posting in the numerical ledgers should be made from the copy styled "Accounts Copy" and not from the "Bill Copy". After posting each voucher, the closing quantity balance as appearing in the ledger card should be recorded in the voucher in the cage provided for that purpose.

1410. Order of Posting of Vouchers.—The purpose of giving the closing balance alter each posting in the ledger is to permit of the corrections of the balance being checked by the Accounts Office when the vouchers are posted in the priced ledgers. This cannot be achieved unless the vouchers are posted in both the sets of ledgers in the same order of sequence. The rule should be observed by the depot that receipt vouchers should be posted in a ledger card
prior to the posting of the issue vouchers for the day. In posting the receipt vouchers the following order of posting should be maintained.—

1. Departmental Stock Verification Sheets

2. Book Transfers

3. Purchase Vouchers (including Advice of Despatch) and their adjustment memo.

4. Workshop Manufacture Receipts

5. Depot Transfer Receipts

6. Advice Notes of Returned Stores

In posting issues, the following order should be maintained :—

1. Requisition and Issue Notes

2. Ordinary Issue Notes

3. Depot Transfers

In posting the vouchers of each of the categories mentioned above (receipts and issues) the posting should be made in the order of the numbers given by the ward. In case of receipts, the R.O. numbers should also be posted in addition to the numbers assigned to the receipt vouchers by the suppliers returning departments, other depots, or the workshops. It would very much facilitate the posting if the vouchers of each category for the day are arranged in
the order of price numbers.

1411. Posting of Accounts Stock Verification Sheets.—These returns which will be prepared by the Accounts Stock Verifiers will be posted in the Depot ledgers by the verifiers themselves who should initial all such entries. All such postings will be made before any transaction for the date on which the verification was made are posted in the ledgers. The verifiers will be responsible for sending the copies of their stock sheets to the Accounts Office Ledger Section for the posting of the priced ledger.

1412. Disposal of the vouchers after posting Numerical Ledgers.—After the postings for a date have been made, the vouchers should be checked (if necessary) with the forwarding memo (S. 1256) without any re-arrangement in case the vouchers have been arranged by price list numbers (vide paragraph 1410) and the vouchers with both copies of the forwarding memo should be sent to the Stores Accounts Officer who, after checking the vouchers with the memo
(without disturbing any arrangement by price list numbers) will return one copy of each forwarding memo to the depot as an acknowledgement for the vouchers.

1413. Monthly Statement of Vouchers.—At the end of the month, the clerk-in-charge of Ledger Section should countersign the certificate given by the wards in their Monthly Statement of Vouchers (vide paragraph 1335) and forward both the copies to the Stores Accounts Office. The statement should be carefully checked in that office and if found correct, one copy should be returned to the Ledger Section as an acceptance of the certificate.

1414. Posting of Recoupment Cards wherever maintained manually.—Once yearly, after the Annual Contract Statement (S. 603) has been prepared, the columns in the Recoupment Card headed 'Contract Period' and "Estimated Requirements" should be filled in from the figures given in the Annual Contract Statement. The columns "Allotment" and "Allotment No." should not, however, be filled in by the Subsidiary Depots as their full estimated requirement will be arranged for by the Controller of Stores and will be available for drawing as required through the Main Depot. The Main Depot for the item is entered on both the Recoupment and Numerical Ledger Cards. In connection with the recoupment of stores the "Maximum" and "Minimum" are important factors. The figures representing maximum should be entered in the spaces provided for the purpose in both the ledger (if maintained manually) and recoupment part of the Stock Card (S. 1402).

                                      Recoupment of Stocks by Subsidiary Depots from Main Depots

1415. When it is found that the balance after posting of an issue in the Numerical Ledger Card is either the "Minimum" or below it, the stock card poster should immediately insert a coloured (blue) signal in the holder at the lower edge of the card. A red signal should be attached if the entire stock is exhausted. Upon completion of the daily postings on the Recoupment and Numerical Ledger Cards the poster should prepare the stock recoupment Requisition wherever prepared manually (S. 1016) for all items indicated with a blue or red signal. As the Stock recoupment Requisitions are made out, the blue and red signal should be removed. The posters are responsible for clearing all the blue and red signals by the end of each day. Recoupment Requisitions so made out should be despatched to the Main Depot by the first available train or post.

1416. Stock Recoupment Requisitions.—These should be made out in duplicate wherever not mechanised in the form shown below, one copy being retained as office copy and the other, being forwarded to the correct Main Depot. On each occasion a recoupment is contemplated the ledger poster should examine the maximum and minimum figures and adjust them with the approval of the Depot Officer, if he finds that the weekly average consumption points to a
definite increase or decrease as the case may be, over the previous six months' period. 

                                                                                                                           Form No. S. 1416

STOCK RECOUPMENT REQUISITION FORM

From Subsidiary Depot to Main Depot ........................ Date ........................

Requisition No............................................... Description .................

Class................ P.L. No...............................

Quantity now required ........................................ ..............................

*Revised forecast of farther requirements for

Current Contract Period .................................... Recoupment Clerk's Initials

Pending Demands (Quantity only), if any

Depot........................Date....................                                                          ..................................

                                                                                                                             Depot Officer

*To be filled in only if estimated requirement requires modification,

                                         FOR USE OF MAIN DEPOT ONLY

(a) Date of Depot Transfer Issue Quantity Despatched......................................

Note............................................

*(b) Purchase Order No...............Date..............Quantity Ordered.................

Requisition on Workshop

*(c) Alteration to Contract Allotment

No................Date................Increased                                                           Quantity

                                                                         Requested...........................................

                                                                                       ...........................................

                                                                                            Main Depot Officer

*Fill up where action is taken.                                                      Date...............................



1417. Quantity for Recoupment.—The smallest quantity of an item to be recouped will be the "Maximum" and this will be the correct recoupment to make when the stocks on hand are down to the level of the "Minimum" when an issue brings the balance below that of the minimum, the correct quantity to recoup should be arrived at by substracting the balance from the minimum and adding the result to the maximum. In the event of the stock being entirely de-pletted, the quantity to be requisitioned is obtained by adding the maximum to the minimum quantity. Should a sudden rush of demands deplete the stocks entirely, and still leave some requisitions uncompiled with, the correct recoupment will be the maximum plus the quantity required to cover the pending requisitions. The following formula, may, therefore, be used with advantage. The quantity to be recouped is equal to (maximum plus minimum plus pending demands) minus (stock plus dues).

1418. Revision of Estimated requirements for current Contract Period.—After the annual contract for any class of stores has been in operation for a considerable time, it is inevitable that the quantity at first provided for some items will be required reconsideration due to unexpected fluctuations in consumption. Subsidiary depots may in such circumstances call up material from the Main Depots over and above their estimated requirements, but under normal
conditions, the Subsidiary Depots should notify the Main Depots in ample time if they require to alter their original estimate. In order to ascertain the time when such a revision should be affected, a comparison of the quantity shown in the "balance of allotment" column of the Recoupment Card (S. 1402-B) (which shows the amount still available to be drawn for the remaining months of the contract period) should be made with the issues already made over an equal
period of the time. To facilitate this comparison the summary of the issues of the past two years is kept tabulated at the top of the Recoupment Card (S. 1402-B). This investigation which should take place whenever a recoupment is made, will show whether the quantity required increasing or decreasing and if it appears that an alteration is necessary, the revised figure should be entered in the "estimated requirements" column of the Recoupment Card
(S. 1402-B) and the balance of the allotment increased or decreased accordingly. This revised forecast should be notified to the Main Depot on the Stock Recoupment requisition (S. 1416) being sent forward. When such a recasting of figures is being done, a slip giving the past six month's consumption should be put up along with the Stock Recoupment Requisition for the guidance of the Depot Officer.

1419. Pending Demands.—If there are any "Pending Demands", i.e., indentors requisitions that cannot be complied with, owing to the stock being exhausted, the quantity of such pending demands should be shown on the Stock Recoupment Requisition (S. 1416). This information should be given in order that the Main Depot which would not normally make an issue for its own stock unless an over stock exists, may, if possible, despatch sufficient material
to clear such pending demands.

1420. Posting of Requisitions in Recoupment Card (S. 1402-B).—Before the despatch of the Stock Recoupment Requisition (S. 1416) from the Subsidiary Depot, all its particulars should be posted in the Recoupment Card (S. 1402-B) and at the same time the balance of the allotment should be struck and brought down and entered in the column headed "balance of allotment" the total amount of material outstanding on Stock Recoupment Requisitions (S.
1416) being shown in the column "balance due". The Stock Recoupment Requisition (S. 1416) should be signed by the Depot Officer.

1421. Arranging Supplies for Subsidiary Depots.—A depot which is the Main Depot for a particular item, deals with all recoupments of the item for Subsidiary Depots, in addition to arranging for its own suppliers of the item. The particulars of recoupment made for Subsidiary Depots are not entered on the Main Depot's Recoupment Card as the entries on that card only concern transactions for the Main Depot's requirements. Where a Main Depot has over stock,
it should make issues out of the stock to a Subsidiary Depot and post the transactions in the 'issues' column of the numerical ledger card, Care should be taken, however, not to include these issues in the "summary of issues" shown on the top of the Recoupment Card and for this reason, such a posting should be made in the red ink denoting that this is a "Depot Transfer". It is only the retail issues made direct to Main Depot indentors that are shown in the cages for
"summary of Issues" on the Recoupment Card and not transfers of stocks to other depots. Each depot is responsible for giving its estimate of stocks that will be required to meet the retail demands that will be made upon the depot by the various indenting departments, and transfers have, therefore, to be excluded.

1422. On receipt of Stock Recoupment Requisitions (S. 1416) from Subsidiary Depots they should not be forwarded direct to the wards, but handed over to the stock card posters to see if the material could be supplied from the Main Depot's Stock. As the stock card shows at a glance whether the Main Depot has any stock to spare over the maximum, if a stock is on order (if any), for other depots, and indicates the current rate of consumption, the Ledger Section has the responsibility for taking steps to adopt the most appropriate method of recoupment.

1423. Supply from over stock of Main Depot.—The stock card poster having checked the stock card from the item should forward the Stock Recoupment Requisition to the ward-keeper in charge of the material, should there be an over stock. The ward-keeper should then prepare the Depot Transfer Form and arrange with the Despatch Section to despatch the material by stores van. The Stock Recoupment Requisitions (S. 1416) should then be returned to the
stock card poster in the Ledger Section with the copies of the Depot Transfer Form. The stock card poster should post the 'issues' column of the numerical Ledger Card (S. 1402-A) in red ink to indicate a Depot Transfer issue. He should also enter on the Stock Recoupment Requisition (S. 1416). the date of the Depot Transfer Issue Note, and the quantity despatched. At the same time, the 'issues' column under the heading 'over-stock', allotment on the back of
the Contract Allotment Form (S. 629) or the Estimate Advice Form (S. 634) should be posted under the name of the receiving depot and the new balance of over stock calculated and entered in the adjoining 'balance column'.

1424. Where there is a "revised forecast of further requirements" entered on the Stock Recoupment Requisition (S. 1416), the required alteration to the allotment should be recorded on the Contract Allotment Form (S. 629), or the Estimate Advice Form (S. 634). If this necessitates increasing the existing provision for the whole line, an Alteration to Contract Allotment Form (S. 1428) should be prepared and del;1! with as explained in paragraphs 1429 and 1430,
and the number of Alteration to Contract Allotment Form (S. 1428) and the increased quantity requested should be entered on the Stock Recoupment Requisition (S. 1416).

1425. Purchase.—In cases where the Main Depot has no stock of an item, and a Subsidiary Depot has shown pending demands on the Stock Recoupment Requisition (S. 1416), the Main Depot should despatch material sufficient to cover the "pending demands" of the Subsidiary Depot, subject to not lowering the Main Depot's stock below the "minimum" in such and other cases when purchases have to be made, Purchase Order (S. 174) should be placed against the
existing current contract for quantity sufficient to cover not only the balance required for the Subsidiary Depot but also sufficient to replenish the Main Depot Stocks up to the "maximum". These quantities for the two depots should be shown separately on the Purchase Order (S. 714), to enable the despatch of the material direct to the respective depots, the procedure laid down in paragraphs 1426 to 1433 being followed.

1426. Recoupments by Main Depots.—The columns headed "allotment" and "allotment number" in the Recoupment Card (S. 1402-B) should be filled in by the Main Depot when the detailed allotment for depots is intimated by the Controller of Stores through the Contract Allotment Form (S. 629) which is the Main Depot, foil of the Acceptance of Tender Form (S. 629), or Estimated of Advice Form (S. 634), in the case of Directorate General of Supplies and Disposals Contracts. When the Stock of an item in a Main Depot drops to the "minimum" or when a purchase on behalf of a Subsidiary Depot is necessary, the poster concerned should at once prepare a Purchase Order Advice in the form shown below to which he should attach the relative Contract Allotment Form (S. 629), or the Estimate Advice Form (S. 634) and put them up to the supervisor who should check the figures and arrange for the Purchase Order
(S. 714) to be made out.

                                                                                                                             Form No. S. 1426

                                                        PURCHASE ORDER ADVICE FORM

To                                                                                       To

Ledger Section Supervisor,                                                       Typist,

Purchase Order Required (as per Contract                                   Type Purchase
Allotment Form herewith),

                                                                                           Order for*.....................................
Material ................
                                                                                                                 Supervisor

Class and P.L. No.........................                                            Date ..................................
Dues......................................
                                                                                                         State quantity

Past 6 months consumption..............

Pendings ..................................                                              Purchase Order No......................

"Minimum" stock ..........................                                            Dated...............

Quantitv required .........................                                           Quantity ..................... 

Depot ....................................
                                                                                                             Typist
Stock Recoupment Requisition (S. 1416)

                                                                                              .................................................
No ..................date................
                                                                                                        Initials of Depot Officer

Poster ....................................
Date . ......

Date......................................                                                  Remarks ......................................

1427. On the back of the Contract Allotment Form (S. 629) or Estimate Advice Form (S. 634) the allotment for each depot and also the balance available to be drawn are exhibited. Each time a Purchase Order is placed, the supervisor should see if the balance of the total line allotment will be sufficient for the remainder of the contract period. If the balance appears to be inadequate an Alteration to Contract Allotment (S. 1428) is called for.

1428. Alteration of Contract Allotment.—When an alteration to a contract allotment is necessary by Main Depots, the form shown below should be used.

                                                                                                                               Forms No. S. 1428

                                             ALTERATION OF CONTRACT ALLOTMENT FORM

Depot........................                                No................................                          Date..............

The Controller of Stores.

............................................................................

Contracts Estimate No.............              Date............                Class.............          PIL No...................

Nomenclature..................................Your Contract Allotment No........................dated.............................

The.....................................................Allotment of*................................made to me is not sufficient and

                                 (year)                                          (quantity)                       (excessive)

I would request it to be altered from*..............................to................................................................which

(quantity)

will meet the requirements till the end of the contract period expiring on.....................................Justification is

given on the reverse. Please advice me early of action taken.

                                                                                                ...........................
                                                                                                 Depot Officer
*These figures should always be the same.

                                REVERSE OF ALTERATION TO CONTRACT ALLOTMENT FORM

                            Justification for increase/decrease in Contract Allotment Purchase quantity

                                               ALLOTMENT PURCHASE QUANTITY

Contract Period from................................to..........................

Depot Allotment from ..............................to........................

Depot Actual Consumption from ....................to........................

Depot Estimated Consumption from ..................to........................

Depot Minimum
Depot Maximum
Remarks and Recommendations—

                                                                                                                           ....................
                                                                                                                            Depot Officer

For use in Controller of Stores Office.

To

Position Card Keeper,

Quote below allotments and quantities drawn by all depots

                                                              Rate..........................Units..............

Suppliers-
Notes for Orders of Controller of Stores.
Orders of Controller of Stores.

1429. The form which is self explanatory and is generally only used in connection with Quantity Rate Contracts should be made out in duplicate, one copy being retained in the Main depot and the other being sent to the Controller of Stores. Reductions in contract quantities are usually dealt with once yearly at the time when Annual Contract Statements (S. 603) for the new year are submitted by depots, and notifications are issued to the supplying firms showing by how much it is intended to reduce the quantity in terms of the contract (vide paragraphs 617 to
620).

1430. If a radical alteration to design is made, or a drastic alteration to a programme, which necessitates and abnormal reduction of requirements, the main depot should advice the Controller of Stores by means of the Alterations to Contract Allotment Form (S. 1428) and in such cases the firms concerned should be notified at once. The chief use of this form, however, is when the Main Depot is certain that the total line allotment for any item is insufficient to meet demands. Care should be taken to notify the Controller of Stores of the required alteration at least five
months before the whole of the material originally allocated is drawn from the firm. On receipt of the Form (S. 1428) in the Office of the Controller of Stores, the particulars of allotments and quantities drawn by all depots should be shown on the back of the form from the relative Position Cards (S. 635) and put up to the Controller of Stores to arrange for purchases.

1431. If the additional material required can be obtained advantageously by operating the clause of the existing contract, allowing the drawing of a certain per cent over and above the contract quantity a Modification to Purchase Order From (S. 619) should be prepared and distributed as explained in paragraph 620.

1432. The Depot Officers Incharge of the Main Depots may also be empowered to operate on the percentage clause and in such cases the Main Depot should prepare and send to the Controller of Stores copies of the Modification to Purchase Order Form (S. 619). This form may be used for the Modification of contracts as well as for the modification of purchase orders. These forms should be sent to the Controller of Stores from the main depot of simultaneously with the -purchase Order (S . 714) placed under the percentage clause. If the additional material required exceeds the agreed percentage of the contract quantity, or if it more advantageous to enter into a new contract, tenders should be called for and a fresh contract placed as usual. The additional amount of material ordered should be posted on the Position Card (S. 635) in the usual manner.

1433. Purchase Orders.—These should be prepared and distributed as explained in paragraphs 715 and 716. Purchase Orders (S. 714) and Alteration to Contract Allotment Form (S. 1428) should be signed by the Depot Officer of the Main Depot, who should also initial the Purchase Order Advice Form (S. 1426) at the time the Purchase Order (S. 714) is signed. After despatch of the Purchase Order (S 714) its number, and the quantity ordered, should be entered
in the relevant columns allotted to the Main Depot on the back of the Contract Allotment Form (S. 629) or on the Estimate of Advice Form (S. 634) and the balance struck showing the current balance available for drawing.

1434. Method of arranging for the supply of Stock Items not ordered on Annual Contracts.— The Controller of Stores should prepare a list of the items of each class of stores that it is considered inadvisable to order on annual contracts, separate lists being prepared for items purchased by the Indian Stores Department. A copy of each list should be sent to each depot that stocks any of the items appearing in the list. The contract period as laid down in the Annual Contract Chart (vide paragraph 601) for each class should be divided into quarterly periods to ensure that the quarterly requirements for each class of stores are dealt with on different dates to avoid congestion of work. Twelve weeks before the end of each quarters the Subsidiary and Main Depots should fill in the following form in duplicate, for the next quarters requirements.

                                                                                                                                    Form No. S. 1434

                                    QUARTERLY STATEMENT OF REQUIREMENTS FOR INDIVIDUAL DEPOT

Subsidiary to Main Depot..........................                                               Class.....................................

Depot............................                                                                  .....................................

Date..........................                                                                                Depot Officer


1435. To guard against stock becoming exhausted which would necessitate intermediate purchases, the depots should frame their estimates so as to have 'maximum in stock at the end of each quarter. If it happens that the stock has been exhausted and there are also pending demands, and recoupment has not been made up to the time of preparing the Form (S. 1434), the total quantity of the pending demands should be shown in column 4, of the Form (S. 1434)
prefixed by a minus sign. Cases of this nature should very rarely, happen because if a depots stock for any tern reaches in the 'minimum' before the quarterly statements are parepared and the amount on order will not cover requirements, a requisition should be submitted to the Controller of Stores via the main depot for a special purchase to be made. Subsidiary Depots should despatch one copy of the form to the Main Depot eleven week before end of each quarter and the Main Depot should then prepare in duplicate a similar form giving the total requirements or all depots and also the allocation for individual depots.

1436. One copy of the form prepared by the Main Depot should be forwarded to the Controller of Stores ten weeks before the end of each quarter who should make the arrangements to advertise the tender, let contracts and place purchase order (S. 714) for delivery of the items in time for all depots to receive supplies by the end of the current quarter. Items required to be purchased through the Directorate General of Supplies and Disposals or through one of its Regional Directorates should be indented upon them on D.G.S. & D. indent forms. 

Workshops Manufacture

1437. Stock Requisitions on Workshops.—In the case of items manufactured in railway workshops, the maximum and minimum stock should be fixed taking into consideration the length of time required by the workshops to deal with requisitions by Stores Depots (vide paragraph 129). Upon the Depots stock on an item dropping to the level of the minimum, a requisition form as shown below should be prepared in triplicate, the first copy being filed in the Ledger Section, while the second and third copies should be passed respectively to the Receipt Section, of the depot and the workshops Production Department. For 'C items with value of annual consumption less than Rs. 10,000, the replenishment system of recoupment with annual review may be adopted. A replacement level corresponding to 18 months Consumption may be fixed for each item. The item shall be reviewed at the end of a year, and a stock requisition placed for a quantity by which quantity by which on hand plus quantity on order minus pending demands, is short of the replenishment level.

Form No. S. 1437

STOCK REQUISITION ON WORKSHOP

No........................... Date..........................                           Depot...........................................

                                                                            Minimum.
                                                                            Maximum,

Date............................                                                                          .......................................

                                                                                                                      Depot Officer

1438. Upon completion of the order, the workshops will prepare a "Material-supplied to stores" Form (S. 1531) in five copies and distribute them as laid down in paragraph 1532. The Receipt Section of the Stores Depot having duly checked the items of stores received, should endorse receipt on all the five foils and return the fourth foil to the Production Department where it should finally be made over to the workshop Accounts Officer, The remaining three copies, duly receipted, should be sent to the wards with the material. The ward should allot R. O. numbers to them and forward them along with the forwarding memo (S. 1256) to the Ledger Section where the quantity received should be posted in the 'receipts column of the Numerical Ledger Card (S. 1402- A). One copy should be paired with the relevant Requisition on Workshop (S. 1437) and retained in the Ledger Section as record. The other two copies should be forwarded to the Stores Accounts Officer.

1439. When the manufactured items are required for a Stores Depot that is not adjacent to the workshops, the following slightly different procedure should be followed. The fifth copy of the material supplied to Stores Form (S. 1531) should be retained by the workshops and the other four copies passed to the Despatch Section of the local Stores Depot with the"' manufactured stores, where, after due check, the fourth foil, duly received, should be returned to the Production Department for transmission to the Workshop Accounts Officer. The remaining three copies will accompany the consignment in the stores van with the clerk incharge who, upon delivering the stores to the indenting depot should hand over the three copies and obtain a covering signature upon his delivery sheet, The indenting depot, after due and final check, should post the receipt of the item on the numerical ledger card and retain the first foil, passing the second and third foils to its Stores Accounts Officer. This Officer, should retain the second foil for his record and send the third foil alongwith the advice of Credit (S. 2705) to the Workshop Accounts Officer of the Workshops, that supplied the item. After credit has been booked to the workshop, the Workshop Accounts Officer should send the third foil to the depot that despatched the material, for noting the particulars of acknowledgment in the Register of Despatches (S. 1345) before finally returning the form to him.

Miscellaneous

1440. Disposal of Surplus and Scrap.—The procedure to be followed in the depot in this connection has been prescribed in Chapter XXIV.

1441. Miscellaneous Cash Receipts.—The Depot Officer receives small sums of money on account of petty private sales and in payment of dues such as ground rent, loading charges & c. Proper receipts on the prescribed forms should be given to the parties tendering the money on the same dates as the receipts of cash. These transactions should be promptly accounted for in a Register of Miscellaneous Cash Receipts and the money should be remitted as a rule to
the Treasurer or the local Station Master on the same date as that of receipt. In unavoidable circumstances, the money may be remitted on the morning of the following working day. Proper arrangements should be made for the safe custody of the money till it is sent to the Treasurer or Station Master. Necessary monthly statement, as prescribed by the Administration, for such accounts, should be submitted by the Depot Officer on the due dates. All entries in the register and documents in connection with such transactions should be signed by a Gazetted Officer.

1442. Disposal of Stock Verification Sheets.—The duplicate and triplicate copies of the stock sheets prepared in triplicate by carbon process by Stock Verifiers or Inspectors of Stores Accounts, will be made over to the ward-keeper who should record his explanations for the discrepancies found through stock verifications, on both the copies of the stock sheets and make them over promptly to the Section Inspector of Stores Accounts (or to the Stock Verifier) through the Depot Officer. In cases where satisfactory explanations have not been recorded, rejoinders (Accounts Notes) will be issued by the Stores Accounts Officer. These rejoinders should also be attended to and satisfactorily disposed of as expeditiously as possible.