CHAPTER XXXIII

STOCK VERIFICATION OF STORES ON LINE BY THE ACCOUNTS DEPARTMENT

Verification of "Changed off" Stores and Tools and Plant, 3301
Verification of Stores in Running Sheds and Train Examining Stations 3305
Verification of Coal, 3306
Fuel Conversion Ratios, 3308
Stock Sheets, 3312
Verification of the Stores of the Engineering Department, 3313
Workshop Verification, 3320
Timber Verification, 3322
Verification of Types and Forms in Presses. 3327
Financial Adjustment of Excess and Shortages, 3330

CHAPHR XXXIII
STOCK VERIFICATION OF STORES ON LINE BY THE
ACCOUNTS DEPARTMENT
3301. The Stock Verification Reports should only show those items of "charged off stores, tools
and plant in which discrepancies are found at the time of verification. A record of all such items
should be made in the field books of Verifiers, which should contain a certificate, signed by the
subordinate-in-charge of the stores or tools and plant, that all stores or tools and plant in his
custody have been shown to the Stock Verifiers and this certificate should be signed by the Stock
Verifier also. The total number of items of 'charged off' stores or tools and plant verified by the
Stock Verifier should be noted in the last sheet of the Stock Verification Reports relating to each
Stockholder.
3302. The duties of Stock Verifiers consist mainly in verifying stores and tools and plant as per
books. Distinction should, therefore, be made between:
(a)
(b)

Such verification of stores and tools and plant of which a record is maintained or
is required to be maintained by the Executive, and
Stock-taking of those stores, and tools and plant of which no such record is
required.

3303. If, in the former case, the records required to be kept are not ready, the Stock Verifier
should make a report, by telegram wherever necessary to the Stores Account Officer as well as
to the Executive Officer concerned. He should defer the work of Stock-taking till the record are
completed. It will rest with the Stores Account Officer to get the records completed by the
Executive and then send his Stock Verifier to verify the stock.
3304. If no record is required to be kept by the rules, the Stock Verifier should not undertake the
stock-taking of such stores. The duty devolves in such cases on the Executive and the Account
Officers who control the accounts of such Officers, who should see that stock is taken
periodically.
3305. Verification of Stores in Running Sheds and Train Examining Stations:--The Stock
Verifier should verify the stock of stores and coal in the custody of Loco Foremen of Running
Sheds and of stores with the Head Train Examiners in the same manner as prescribed in the case
of verification of stores at Stores Depots.
3306. Verification of Coal:-The Stock Verifiers should verify complete stacks of coal only; the
measurements taken by them should ordinarily agree with the measurements recorded by Loco
Foremen in their records. In cases of any difference, the stacks should be measured jointly by
the Stock Verifier and the Loco Foremen concerned and contract measurements noted down.
3307. To ensure survey of complete stacks, their breadth and height should be taken after 3
metres and the totals of breadth and height should be divided by the number of readings to arrive

at the average height and breadth. The cubical contents of each stack should be covered at the
following rates to arrive at their weights.
3308.
Fuel Conversion Rates:--Steam
Bengal and CI. C.
Pench and Talcher
Coal
Bihar
Chanda
Selected A 1.17
Selected B 1.13
Selected
1.236
Grade I
1.13
1.180
1.18
1.19
Grade II
1.08
1.206
1.16
Ungladed
Hard
1.713
Coke
Soft Coke 1.045
(Authority Board's letter No. 76/Fuel/1 1713 dt. 08-01-1979).

Assam

Singarene

1.11

1.17

3309. The quantity of coal should be calculated at the above ratios and it is found that the
quantity received as per daily abstract notes and the difference has not been suitable taken by the
Foreman, the matter should be specially reported to the Accounts Officer.
3310. The Stock Verifiers should also check the accounts of two previous stacks since
completely issued from the original forms filed in the shed and report any errors discovered by
them to the Stores Accounts Officer. Inspector of Stores Accounts, in the Stores Accounts
Office, should keep a record of all such errors and review these after the verification of coal -in
the shed is completed.
3311. If the difference between the book balance and that by actual measurement is found to be
2% or wider, the Stock Verifier should not adjust the book balance according to actual
measurement but should only add a remark to the effect in the stock verification report. The
book should be adjusted for entire discrepancies when the difference is over 2 per cent.
3312. Stock Sheets.-The Stock Verifier should prepare the stock verification report in triplicate
embodying the result of the verification of each group of stores and obtain the signature of the
stores holder viz. the Foreman of the. Running Shed or Head Train Examiner as the case may
be, on all the copies. The original copies of the stock verification reports should be forwarded to
the Stores Accounts Officer and the duplicate and triplicate copies made over to the subordinate
concerned and a receipt obtained. The store holder will after recording his explanations for
discrepancies on both the copies of work verification report, forward them to his Divisional
Officer. The Divisional Officer will countersign and retain the triplicate copy for his office record
and transmit the duplicate to the Stores Accounts Officer. The stock verification report on receipt
from the Divisional Officer should be entered in a register and dealt with by the Senior Inspector
in the same way as in the case of the Stock verification reports relating to stores depots.

3313. Verification of the stores of the Engineering Department.-The procedure of verifying

stores in the custody of the Engineering Department will be similar to that of a depot. Stores
consist of 'charged off' and 'non-charged off' stocks. For the former kind, the Engineering
Subordinates submit a return called the Materials-at-site account. The latter kind of stores
consists of 'Imprest Stores' used in emergencies only and 'Surplus Stores'. The procedure for the
maintenance of accounts and submission for each of these categories of materials is prescribed in
the Indian Railway Code for the Engineering Department.
3314. The Stock Verifier should copy from the relevant record into a manuscript register m
Form S. 3314 particulars of each item of stores exactly as described therein and in the same
order.
Form No.S.3314
Statement showing items of stores verified
Aton.19
Item
No.
1

Description
2

Opening
balance
3

Location Total
No.
4
5

Receipt* Issue*
6

Net
Total
8

Difference Remarks
9

10

*Receipts and issues should respectively be deducted from and added to the Total in Col. 5 to
compare with the opening balance.
Stock Verifier
3315. Separate pages should be allotted for materials belonging to each kind of account and the
Materials-at-site Account should be further sub-divided for each work. The sub-divisions of
Column (4) are intended for noting down the quantity of each kind of stores found along the
track.
3316. It will be found convenient to check all the materials in the headquarters stations of the
subordinate concerned before proceeding to check those along the section. In the case of 'noncharged off' stores, the quantities entered in the Register should be totalled longitudinally and to
these figures issues between the first of the month and the date of verification should be added,
and the receipt similarly deducted for comparison with the opening balance of the return from
which column (3) of the Form S. 3314 has been posted. A certificate that all material have been
produced for verification should be recorded by the stock holder on the Register.
3317. The account for charged off stores need not be worked back to the first of the month but
should be checked with the balance of the date of verification.
3318. On completion of each section, the results of verification should be transcribed into stock
sheet, which should be prepared in triplicate by carbon process and submitted to the subordinate
for signature in token of acceptance of the entries made therein.
3319. The stock sheet should then be disposed off on the lines laid down in paragraph 3312.

3320. Workshop Verification.-The following points should be specially looked into in the
course of verification of workshop Stores:-(i)

That regular accounts are kept of the 'charged off' stores (if any) which are not
actually utilised on the work orders on which they are drawn from stores.

(ii)

Those surplus materials are not kept in the workshop long after the works, for
which these were drawn from stores, are completed.

(iii)

That materials obtained by the workshops on Capital programme either direct or

through stores but not actually utilised on the programme works are properly
accounted for and that satisfactory arrangement exist for their custody and
verification.

(iv)

That materials in excess of actual requirements are not obtained by the workshops
either direct or through Stores Depots and if, nevertheless, any materials are found
to be surplus to the work orders for which they are obtained, the surplus is
returned to the Stores Department without avoidable delay.

(v)

That valuable stores and fittings are kept in locked sheds and possibility of
pilfering guarded against Materials kept in the open should be protected against
the effects of the weather. Special attention should be paid to precautions taken
against fire.

(vi)

Those proper Inventories of Machinery, Tools and Plant are maintained. As

regards small tools, no inventory is necessary but at the time of stock verification,
the Stock Verifier should investigate the system in force in various shops for
supply and custody of the tools to see that reasonable care is being exercised in
making issues and ensuring that the workmen to whom they are issued, return
them to the tool-keeper when no long required.

3321. On completion of the verification of each shop, the stock sheets should be prepared a
usual in triplicate from the field book and the signature of the store holder obtained on them.
The three forms should then be disposed of as laid down in paragraph 3312. Before adjusting
any large discrepancies the ledgers should be examined to see that there are no errors in posting
or balancing which may account for the difference.
3322. Timber Verification.-The Controller of Stores or the Officer-in-charge of Carriage &
Wagon shops will maintain a register in which the measurement of the logs will be entered after
they have been inspected by a responsible officer, serially numbered and measured. The logs,
issued, will be noted in the register and the Accounts Department should verify the balance on
hand once in every two years
(a)

by actual count, reconciling the numbers painted on the logs with those shown in
the register; and

(b)

by actual check measurements of approximately 10 per cent of the logs in stock.

3323. To arrive at cubical contents of round timber logs, the following formula shall be used:
Cubical contents or volume, V-L(G/4)2.
L; i.e.. Length shall be measured from the cut extending farthest into the length from the
but end to the nearest cut at top and i.e. the least distance between the two ends.
While measuring the length of a log in feet fractions or a foot over 150 mm. will be taken
as one foot (30mm.) and 150 mm. And below will be omitted. G., i.e. Girth shall be measured at
he mid-length of the log and shall exclude bark, knots or any abnormally at the point of
measurement. If the measurement is taken over the bark, allowance at the rate of 22 mm. Per cm.
Of girth shall be deducted.
While measuring the girth in inches fraction of an inch over 12 mm. Will be taken as an
inch, and 12 mm. And below will be ignored.
Note : The above formula shall be used for arriving the volume of round timber logs for all stores
transaction i.e. purchases, numerical and price accentual, issues, stock verification, etc3324. In the case of square logs, the length should be multiplied by average breadth and
thickness, which should also be taken at three or four places.
3325. When the actual stock so arrived at. Both in the case of round of square logs, do not differ
from the book balances by more 5 per cent, the book balance may be accepted as correct.
3326. When timber scantlings received from the shapes in Stores depots are verified, Stock
Verifiers should adopt the measurement authorised for the Shop. To arrive at the weights of
various kinds of timbers, the Cubic, measurements of the logs should be multiplied with the
weight per Cubic per metre shown in Appendix XII for the kind of wood to which the log
belongs.
3327. Stock Verification of Types in Printing Presses and Printed Forms:-- Verifications of
types in the Printing Presses should be carried out once in three years alongwith that of the tools
and plants. Verification of forms in the Stationery Depot should also be carried out once in three
years, preferably when the stocks are not high.
3328. When verifying type, actual stock should be measured or weighted and all details for such
work entered in the field book. On completion of the Verification, summaries should be prepared
and actual balances compared with book balance. The differences should be listed out on stock
sheets.
3329. For Verification of forms, rule regarding stores depot verification will apply in their
entirely.
3330. Financial Adjustment of Excesses and Shortage:---The sanction of authority should be
obtained for the adjustment to Stock Account of the values of excesses and shortage discovered

in verification of material at debit of Capital Suspense Store. In case of charged off stores, no
financial adjustment is involved, but this should be no reason for the relaxation of any of the
rules regarding the investigation of the discrepancies and their proper explanation. The sanction
of the Railway Board is required to the write off losses of stores, tools and plant exceeding Rs.
50,000/- in value when a railway employee is in any way responsible for the loss.
3331. In each case shortage, it should be clearly investigated whether it is due to the negligence,
carelessness, or dishonesty of any railway employee.