9. Under this arrangement the Vote for "Public Works Materials and Stores", in the Ledger should show as debits, the full purchases of the year, and as credits, (a) the sum voted, plus (b) the various sums received in repayment of issues from time to time, and any sum remaining chargeable in the Annual Account would represent a small increase in the reserve of stock at the close of the year.
10. If in any year the repayments for issues should exceed the repurchases for general stock, the excess recoveries would fall into Revenue as receipts from sale of Government Stores, but this is not likely to occur except in case of the reduction of the standard of reserve stock.
11. A "Stock Balance Sheet" should be prepared in the Public Works Department, and submitted for audit at the end of each year.