Stock, stores and disposal

STOCK, STORES AND DISPOSAL OF SPARE / SURPLUS AND UNSERVICEABLE ARTICLES

Presented by

Abdul Sattar Asghar Principal (Rtd) Govt. College for Elementary Teachers, Bahawalpur Email: [email protected] Cell No. 03014268825, 03357756421

mailto:[email protected]

PREAMBLE Government of the Punjab is very keen to improve of quality of Education in Public Sector, allocated considerable time energy and resources for the Personnel of Government Institutions. There are many types of training for Professional Development, such as:-a. Induction Training (For newly recruitment)b. Post Induction Training.c. In service Training.d. On Job Training / Promotion Link Training.

NECESSITY OF TRAINING The basic emphases to Training is to introduce the Personnel about Departmental Polices, Acts, Laws and how to deal with Financial and Management matters efficiently.

MANAGEMENT RESOURCES HUMAN RESOURCES Men power, Officers, Manager, Admn. Officer, Fore man, Shift In charge, Ministerial staff, workers, Service Staff(Peon, security guard, Mali, Baildar, Driver, PHYSICAL RESOURCES. Building, Machinery, Office Equipment, Cars, Van, Trucks, Buses. Furniture & Fixture. FINANCIAL RESOURCES. Money, Bank Balance, Loans.

ASSIGNMENTS OF AN OFFICE

a. Recruitment b. Promotionc. Leaved. Enquiries e. Transfersf. Pensions etc.

g. Promotions h. Purchases i. Implementation of department’s policies j. Redressal of complaints

PROCUREMENT / PURCHASES The main function of an office is to provide basic needs to its personnel and subordinates functionaries for smooth working. When the purchase process completed, Technical Inspection carried out, then stock/ stores should be entered in Stock Register in relevant pages of the Stock Registers. Govt. of the Punjab has endeavored to eliminate the potential for misuse of notions regarding General and Local Purchase Power as well as curtail the tendency on the part of D.D.O to split expenditure and facilitating in nature as they are intended to be regulatory.

TYPES OF STOCK REGISTERS 1. Permanent Stock Register. 2. Consumable Stock Register. 3. Stationery Stock Register. 4. Library Books Register. 5. Library Books Issue Register. 6. Service Stamps Register. 7. Ice & Coal Register. 8. News Papers Receiving/ attendance Register. 9. Tree plantation Register. 10. Other necessary Register as required.

INTRODUCTORY

Rule 15-1. The Departmental Officers entrusted with the care, use or consumption of stock are responsible for maintaining correct records and preparing correct returns in respect of the stores entrusted to them. They are also responsible for keeping them in proper custody and good efficient condition, protecting from deterioration.

PURCHASE AND ACQUISITION OF STORES

The purchases of articles required for public service whether indigenous origin or other wise except as prescribed in Sub Rule (b) be made according to standing instructions.

The power of direct local purchase or by DISTRICT PURCHASE COMMITTEE must be follow Rules and regulations.

RECEIPT OF STORES Rule-15.4. (a) All Material received should be Examined, Counted, Measure and weighed as the case may be, when delivery is taken and they should be kept in charge of a responsible Government Servant. The Passing and receiving Govt. Servant should see that quantities are are correct and their quality is good and according to specifications, and record a certificate to this effect. The reviving Officer should also be required that he has actually received the material and recorded in his appropriate Stock Registers.

Specimen of stock RegisterName of article: OFFICE TABLE

Specification: Top. Vin Board

Size. 2’x4’Frame. Iron

Date Particulars Folio No.Stock

RemarksReceived Issued Balance

20.4.2011M/S Aziz Watto Furniture, BWN

C-2712010-11 240 -- 240

9.12.2015Modren Furniture 14-Abdali Road, Multan

C-822014-15 12 -- 252

Specimen of stock Register



15.5.2015M/S Rafiq & Sons Traders, Bosan Road, Multan

C-174/ 2014-15 500 Nil 500

16.5.2015Mr. Wali Muhammad Mali ------ ------ 270 230

Name of article: Flower Pots (Mud) Specification (i) Square(ii) Size: 12” Long

Specimen of stock RegisterName of article: Computer papers Specification (i) AA legal size(ii) Size: 70 grams



15.5.2015M/S Rafiq & Sons Traders, Bosan Road, Multan

C-174/ 2014-15 10 Rim Nil 10 Rim

16.5.2015Mr. Muhammad Tahir Junior Clerk ------ ------ 01 Rim 9 Rim

Continue. (b). At the time of submission of bills to Accounts Office, it should be seen that rates are not in excess of those entered in the Contract or agreement.

(c). The Bidder is responsible to deliver stores and stock at his own expenses. The DDO must deduct all Government Taxes, i.e. Sales Tax, Income Tax etc, according to standing rates. (d). Every Item received be entered in stock register in its relevant pages and page No. be recoded on Bills/ Invoices. The committee should certify the stock in writing on each bill.

ISSUANCE OF ARTICLES INDENT FORM / REQUISITION FORM When material is issued from stock for departmental used manufacture or sale, etc. the Government Servant in charge of stores should see an Indent P.F.R Form.26 has been made by a properly authorized Person, examine it carefully with reference to any orders or rules for the issuance of stores and sign it after making suitable alterations under his date and initial, When material is issued, a written acknowledgement should be obtained from the person.

REGISTER OF UNSERVICEABLE AND BREAKAGES While handling, working on a Project/ training or other nature of work, the tools, machinery have some defects in operating, it should be got repaired, and when the cost serval repairs exceeds to its book value and it has completed its age, the competent authority makes a committee to survey/ investigation. On the recommendation of Investigation committee, such articles should declared Unserviceable/ surplus/ spare etc. by the authority and entered in the register kept for this purpose. If the value of the Stock/ Machinery/ tools/ jeep etc. is in exceed to the Power of the Department then it should be declared as spare/ Surplus/ Unserviceable by District Disposal Committee.

Continue……. All unserviceable etc. articles should be auctioned through advertisement. All articles made of cast iron, aluminium, brass or other valuable material will be listed in separate Condemned Voucher/ Register and be submitted to the board of survey/investigation committee. The proceeds from sale at public auction should be credited to “ Revenue Head “ “ Miscellaneous Receipts” sub Head “ sales of stores”. If the articles have been purchased from School Funds, the amount should be credited to related Fund/ Account. Condemned stores recommended for destruction should be destroyed in the presence of two Senior Officers other than store keeper concerned.

Continue…… Articles sold/ destroyed, certificates must be furnished for sale of amount deposited or destroyed by fire etc. ATRICLES WHICH MAY NOT BE SOLD Articles From which Government Marks cannot be removed or easily obliterated not be destroyed or sold.

CONDEMNED OR REPLACEMENT OF MECHANICAL PLANTS,ETC.

Condemned stores Vouchers/ lists for condemnation of motor vehicles, plants, machinery, Electrical, Mechanical, Electronic and computer equipment and peripheral value be submitted to District Disposal Committee with inspection certificate / reports

LOSSES, DEFICIANCIES AND SURPLUS OF STORES

A. LOSSES DUE TO THEFT OR FRAUD Heads of offices suspect that loss of stores was due to theft or fraud should immediately request the Police to carry out an investigation. They should also without delay forward a detailed report of the case to the Higher ups for further action of course

B. If the loss of store is confirmed, the report should be accompanied with a suggestion of further action.

C. Disciplinary proceeding/result of inquiry/penalties should be started.

D. Accounted General/ Auditor General may, however challenge the decision of department within 15 days, If follows that department shall not implement their decision for write off before the lapse of the time limit.

E. Where the losses are due to fraud or negligence on behalf of a public officer, such officer be surcharged with the amount of such losses.

F. No stores/Articles be write off from stock register prior to order by competent authority.

ISSUANCE OF STORE FOR PRIVATE USEIf stores urgently required for private use can not be

available locally, Head of Department may at his discretion, authorize their issue on payment at the cost proved, over head charges or net current price whichever is higher. Amount recovered to be credited as Revenue.

Issue on loan to an individual or Non-Government institution is prohibited.

Where tally cards are in used, must be recorded by store keeper on the appropriate tally cards

Way bills are used while transferring of stores from one place to another or Hiring the stores.

INSTRUCTIONS FOR GOVT. VEHICLES

Properly maintenance Recording of Log Book Tour programmeNo Vehicle should be used for private

purposesPark in authorized place when it is not in useRepair to be taken at Govt. workshops

SUB STOCK REGISTER • Items shifted to any branch/section be

entered in sub stock register of concerned branch/section along with fixed items i.e. air conditioners or other articles. It is fully responsibilities of section for its safety.

DELEGATION OF FINANCIAL POWER FOR DISPOSAL OF STORES 2006

Reference of Rules

Subject Admn. Deptt:

Officer Category –I

Rule No.3 Purchase and replacement of machinery tools , plants and vehicles including commercial vehicles jeeps and land rovers.

Full Powers

Full Powers

Above rule(3) operates to keep up sanctioned strength of vehicles (by FD), minimum 2 lac kms for upto 1600cc bikes and vehicles and 2.5 lac for remaining is the criteria for replacement

Reference of Rules

Subject Officer Category - I

Officer Category –II

Rule No.4(ii)

Powers to sanction and incur expenditure on repair /replacement of parts and plants and motor vehicles subject to the restrictions that in absence of Departments own workshop , quotations and open tender may be invited.

Up to Rs.2 lac or 50% of the un depreciated book value ( cost of purchase) of the machinery which ever is less.

Up to Rs.150000 or 25% of the book value (cost of purchase ) of the machinery which ever is less.

Reference of Rules

Subject Officer Category - I


Rule No.10

Power to declare motor vehicles ,machinery, equipment , spares and stores/stocks as surplus & /or unserviceable, provided a uniform criterion in terms of distance covered , as under, is observed: minimum distance for all motor cars, jeeps and motor cycles/ scooters with engine up to 1600CC is 2 lac km and 2.5 lac kilometers to all other motor vehicles.

Up to the value of Rs.5Lac per item

Up to the value of Rs 1 lac per item.

Reference of Rules

Subject Officer Category I in District Disposal Committee (DDC)

Officer Category - I


Rule No.11 Powers to declare surplus or unserviceable motor vehicles , T&P ,machinery , equipment , spares and stores by auction.

Full Power Up to Rs. 2 Lac at a time

Up to 40000 at a time.

ACTIVITIES Choose the best answer from the given statements: -1. Professional Training is necessary when: a. At the time newly recruitment. b. On job training. c. On promotion. d. Pre service training. e. All above. f. None of above.2. Basic emphases of professional Training is: a. Introduce the personnel about Departmental Laws,Policies. b. How to deal with administration matters. c. How to deal with financial affairs. d. All above.

3. Human Resources includes: a. Men Power. b. Matters of customers. c. Problems of Machinery and equipment. e. Loan and their payments. 4. At the time of local purchase of stationery, in an office up to Rs. 50,000/-, what procedure will be adopted by the Head of that office: a. Call the tenders. b. Float the advertisement on PRRA’s Web. site. c. No need the quotations being petty purchase. d. All above.

5. A Vocational Training College, Raw Material for training purpose was purchased, it should be entered in:- a. Permanent Stock Register. b. Consumable Stock Register. c. Stationery Stock Register. d. All above 6. Out going letters despatched for different cities, the Nos. of letters and stamps used will be entered in:- a. Consumable Stock Register. b. Despatch Register. c. Service stamps Register. d. None of above.

7. PFR No. 15.1 entrusted the departmental Officers with:- a. To maintain the correct record of purchase/ Procurements. b. To keep the stores in proper custody & good efficient condition. c. To protect the store/stock from deterioration. d. All above.

8. It is the duty of officer / official while receiving the stock/ stores to:- a. Examine the condition of stock. b. Count, Measure and weigh the stock. c. Check the quantities & quality according to given specifications. d. All above. e. None of above.

9. While entering the stock, every article should be:

a. Entered according to serial Nos. b. Given a separate page. c. Entered in one register d. None of above.

10. Before submitting the bills to DAO, it is the duty of the DDo to deduct:-

a. Income Tax. b. Sales Tax. c. Surcharges on late delivery of stock. d. All above. e. None of above.

11. While issuing the stock departmental use, it should observed that:- a. Request/ Indent Form is approved by the competent authority. b. The required articles are available in store. c. Receiving official/ Officer have signed in stock Register on its Receipt. d. All above.

12. While handling, working on a project or training, tools machinery have some defects:- a. It should sale out being unserviceable. b. Got repaired. c. It should be declared as surplus. d. None of above.

13. On the recommendation of investigation/ survey committee, a competent authority can declare it: a. Condemned. b. Unserviceable. c. Spare & surplus. d. All above e. None of above

14. After declaration of some articles as unserviceable etc.:- a. It should be auctioned through advertisement. b. Amount of sale proceeding be kept for further purchase c. Articles be kept for minor works. d. All above.

15. If the articles were purchased from school funds, when it declared as unserviceable, the amount of its sale be credited to:-

a. Govt. Treasury. b. School Funds. c. Use for any other purpose. d. None of above.

16. Condemned stores recommended destruction should be:-

a. Destroyed by store Keeper. b. Destroyed in presence of two senior officer other than store keeper. c. Given it to needy person. d. All above.

17. The intimation of theft/ fraud of store, the matter should be reported to :- a. Police Department for investigation. b. Higher authority for further action. c. Disciplinary Proceeding be initiated against deflators. d. All above. e. None of above.

18. If vehicle is used in an office for official purpose, who will responsible for the safe custody of log book. a. Officer Incharge. b. P.A to the Officer. c. Driver attached with the vehicle. d. All above

19. The approved distance for replacement of a Jeep, cars, bike or such vehicles having capacity up to 1600 CC, is:- a. 1,00,000 K.M b. 2,00,000 K.M c. 3,00,000 K.M d. None of above.

20. D.D.C have the power to declare a vehicle surplus, or unserviceable, replacement etc. up to value of:- a. Rs. 2 Lac at a time. b. Rs. 3 Lac at a time. c. Rs. 4 Lac at a time. d. Full power. e. None of above.

ALLAH HAFIZ