551
merchants and shop-keepers, it states quantity, price, and amount. It is made out in duplicate by means of carbon-paper. One copy is handed to the Store-keeper as his authority to receive the goods; the other being kept in the Office for reference. The local purchase can be made by the Store-keeper without the authority of a receipt note. The bills are made out from the receipt notes, and no payment is made which is not supported by one. Further, the Store-keeper is debited with the amount of the several receipt notes. If he obtains goods without the authority of a receipt note, the vendor will not be paid for them. If he fails to obtain the goods mentioned in the receipt note, he will either fail to comply with the issue notes or a deficiency will be found on stock-taking, so that there is a complete check on the Store-keeper.
37. Issue notes are made out in duplicate, like the receipt notes, by the Engineer and set forth the quantity and value of Stores to be issued and the work for which they are required. One copy is handed to the Store-keeper to authorise him to issue the stock; the other retained for record in the Office. No issue whatsoever must be made without the support of an issue note. Its money value is credited to the Store-keeper and debited to works, and from it, the issue entries in the stock-book are made.
38. The officers in charge of works are responsible that the issue notes represent the exact amount of stores or materials required for a work. If the Store-keeper makes short delivery, then the work will be stopped for want of materials. If he makes an excess delivery, he will have a deficiency on stock-taking. Thus, a most complete check is afforded on all stock transactions and on the transactions of the subordinate officers. Frauds or embezzlement can hardly escape detection if the system is intelligently carried out, or unless there is a collusion between the Head.
(8)
19.
551
merchants and shop-keepers it states quantity price and amount it is made out in duplicate by means of carbon-paper one copy is
handed to the Store-keeper as his authority to receive the goods
the other being kept in the Office for reference the local
purchase can be made by the Store-keeper without the authority
of a receipt note the bills are made out from the receipt notes
and no payment is made which is not supported by one. Further, the Store-keeper is debited with the amount of the several receipt notes. If he obtains goods without the authority of a
receipt note the vendor will not be paid for them. If he fail to obtain the goods mentioned in the receipt note he will either fail to comply with the issue notes or a deficiency will be found on stock-taking so that there is a complete check on the Store-
keeper.
37. Issue notes are made out in duplicate, like the receipt notes, by the Engineer and set forth the quantity and value of Stores to be issued and the work for which they are required. One copy is handed to the Store-keeper to authorise him to issue the stock the other retained for record in the Office. No
issue whatsoever must be made without the support of an issue
note. Its money value is credited to the Store-keeper and debited to works, and from it the issue entries in the stock-
book are made.
38. The officers in charge of works are responsible that the issue notes represent the exact amount of stores or materials required for a work. If the Store-keeper makes short delivery then the work will be stopped for want of materials. If he makes an excess delivery he will have a deficiency on stock-taking, Thus a most complete check is afforded on all stock transactions Frauds or and on the transactions of the subordinate officers. embezzlement can hardly escape detection if the system is intelli gently carried out or unless there is a collusion between the
Head
(8)
19. Je
No comments yet.
Private notes are available after approval.