(1)The head of the institution, shos.
take special care for arranging for their safe custody, for keeping themin good and efficient conditions and protecting them Irom less, damage deterioration, suitable accommodation should be provided more particular.
for valuable and combustible stores. He should maintain suitable accounts and inventories and prepare correct returns in respect of the stores in hi charge with a view to preventing losses, through theft, accident, fraud otherwise and to making it possible at any time to check the actual balances with the book-balances and the payment to suppliers etc.
(2) Separate accounts should be maintained for movable and Immovable properties showing the quantity received, the quantity disposed off by transfer, sale, loss etc. and the balance in hand. Inventories should also be maintained at the site of dead stock.
(3) Separate accounts also be kept for all assets such as building furniture, educational eguipments, library books, etc. created out of the grant in-aid received from the State Government from time to time. Special care should be taken to keep these assets fit at all times.