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Section 90: Accounts of Stores .

The Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014State Rules of Punjab · 1994

( 1) The officer or ofTicial inchargt of stores shall maintain the followingrcgisters:--

(a) stock register of non-consumable articles in Fomo FBA-36;

(b) stoc~ regi.;ter of consumable articles other than staiioncry and printed material in Form FOA-17;and

(c) register of printed material and Stationery in Forni FBA -38.

He shall alw be rc>p<insiblc for preparing an half yearly and annual return showing receipt and consumption of stores.

(2) Stock account and inventories for consumable and non-consumable articles shall be maintained, separately.

91. Physical verification.·-I) A physical verification of al I stores shall be made by the Deputy Chief Executive officer or the Executive Officer as the case may be, at l~ast once in a year invariably in April every year.

The result of the verification s hall be recorded in writing. During the verification, the condition of each article shall be indicated against it in the Stock Register.

(2) Any discrepar•cies noticed shall be indicated in relevant Stock Register, the surplus being treated as additional receipt and the sho11age being indicated in red ink. The cost of shortage shall be recovered or got wntten off after proper investigation, under order$ of the competent autnority.

(3) Thea:1iclesof siores which are found to have become useless or obsolete or have been rendered surplus and cannot be pul to any profitable use, shall immediately be reported to the competent authority for sanctioning disposal by auction or write off, as the case may be. In case of disposal by auction after sanction pf competent authority, the proceeds there of shall be credited to the fund.

(4) The competent authority shall ensure that in explaining discrepancies losses are not adjusted against surplus stores.

S<:ctions t43 ond 193 Sections t43 and t93 96 PUNJAB GOVT. GAZ. (EXTRA), JANUARY 9, 2014 (PAUSA 19, 1935 SAKA) tHAPTER-10 USE OF MOTOR VEHICLES Sections 143, 193 92. C1>ntrolling Officer.-· · ( 1) Motor vehicles provided for the use of and225 Seetion 225 Panchayat Samiti shall be under the control of the Executive Officer of the Panchayat Samiti.

(2) Motor vehicle provided for the use of the Chairman Zila Parishad shall be under the control of the CraiefExecutive Officer o f the i i1a Parishad and all other motor vehicles of the Zila Parishad including the vehicle of Deputy Chief Executive Officer, shall be under the control pf Deputy Ch ief Executive Officer of the Zi la Parishad.

(3) The controlling officer shall be responsible for the proper use, care and maintenance of the vehicles and for the strict enforcemen~ of these rules.

Where this provision sits

ActThe Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
Section90
Marginal noteAccounts of Stores .
JurisdictionState of Punjab
StatusIn force as published by the source

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