9.1 The general rules applicable to all departments regarding stores required for use in the public service are contained in Chapter 8 of GFRs. Detailed rules and instructions relating to various departments responsible for or concerned in large purchases or manufactures or consumption of stores are contained in the departmental regulations relating to the departments concerned. Some important provisions of these rules are enumerated in the ensuing paragraphs.
9.2 All purchases of stores for use in the public service should be regulated in strict conformity with the stores purchase rules and the subsidiary instructions reproduced in Appendix 8 and Annexure to Chapter 8 of GFRs. Special rules relating to the purchase of stationery stores are contained in Appendix 9 to GFRs.
9.3 Purchases should be made in the most economical manner in accordance with the definite requirements of the public service. Stores should not be purchased in small quantities. Periodical indents should be prepared and as many articles as possible obtained by means of such indents. At the same time, care should be taken not to purchase stores much in advance of actual requirements, if such purchase is likely to prove unprofitable to Government.
9.4 Where scales of consumption or limits of stores have been laid down by competent authority, the officer ordering a supply should certify on the purchase order that the prescribed scales or limits are not exceeded.
9.5 Purchase orders should not be split up to avoid the necessity for obtaining the sanction of higher authorities required with reference to the total amount of the orders.
9.6 The indents should be prepared in such form and in accordance with such general or special instructions as may be issued by Government in this behalf.
9.7 Where stores are required to be supplied and paid for in a particular financial year, indents should not be sent out so late in the financial year that they cannot possibly be complied with and paid for within that year.
9.8 All materials received should be examined, counted, measured or weighed, as the case may be, when delivery is taken, and they should be taken in charge by a responsible Government officer who should see that the quantities are correct, their quality good, and they are according to approved specification where prescribed and record a certificate to that effect. The officer receiving the stores should also be required to give a certificate that he has actually received the material and recorded them in the appropriate stock register.
9.9 When materials are issued from stock for departmental use, manufacture, sale, etc., the officer-in-charge of the stores should see that an indent in the prescribed form has been made by a duly authorised (indenting) officer, examine it carefully with reference to the orders or instructions for the issue of stores and order the issue of stores.
9.10 In cases of transfers, the officer-in-charge of the stores should see that the stores in his custody are made over correctly to his successor and a proper receipt taken from him.
9.11 A subordinate authority entrusted with stores of any kind should take special care for arranging for their safe custody, for providing suitable accommodation more particularly for valuable and combustible stores, for keeping them in good and efficient condition and for protecting them from loss, damage or deterioration.
9.12 A subordinate authority should maintain suitable accounts and inventories and prepare correct returns in respect of the stores in his charge with a view to preventing losses through theft, accident, fraud or otherwise and to making it possible at any time to check the actual balances with the book balances and the payment to suppliers, etc.
9.13 Separate accounts should be kept of -
(i) "Dead stock'' such as plant, machinery, furniture, equipment, fixture, and
(ii) Other stores
9.14 A physical verification of all stores should be made at least once in every year under rules prescribed by the Head of Department, subject to such general directions as may be issued by the concerned Departments of the Central Government or the Administrator as the case may be and subject to the condition that the verification is not entrusted to a person :-
(i) who is the custodian, the ledger-keeper or the accountant of the stores to be verified, or who is nominee of, or is employed under the custodian, the ledger-keeper or the accountant ; or
(ii) who is not conversant with the classification, nomenclature and technique of the particular classes of stores to be verified.
9.15 Where a priced inventory is maintained the values recorded therein should not be materially in excess of the market value of the stores. For this purpose the Head of the Department concerned will issue instructions to govern :-
(i) the fixation of prices with reasonable accuracy :
(ii) the periodical review and revision of rates; and
(iii) the agency to be employed in periodical revaluation.
9.16 All profits and losses due to revaluation, stock-taking or other causes should be duly recorded and adjusted where necessary. Formal sanction of the competent authority should be obtained in respect of losses even though no formal correction or adjustment in the accounts is involved.
9.17 The previous sanction of the competent authority should be obtained to the writing off of all losses, deficiencies or depreciation in the value of stores.
9.18 All stores reported to be obsolete, surplus or unserviceable should be declared as such and disposed of promptly by the competent authority or declared to the Directorate General of Supplies and Disposals where so required.
9.19 Sales to private persons of stores other than those which have become obsolete or unserviceable shall be regulated by special departmental rules/orders.