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• Serial Circular No. J.13

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. 'Phone : 23710311

Gram ; 'CON SEARCH', New Deihl Telex : 31-65202 CSIR IN Fax : (91 -11 )23710311. 237~0618

a $11 f.l if) O"2.Tf 3rt (l) 111 if) 3q"fi~ 1'"1 q R OJ '\

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COUNCIL O,F SCIENTIFIC & INDUSTRIAL RESEARCH Anusandhan Shawan, 2, Rafi Marg, New Oelhi- l10 001 .. ')J

SWCtt 0 t (Q LC" <_'

15- 11 (1)/2002-0&M D3tcd : ,April,2004

iI>m; From

To

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~ t9.I tl t1 <tfor 3rl£l 'fit (J Chief Vigilance Officer

Directors of all National Labs/ lnsus.

SulJ: Procedure for " Physical vcritica tio ll of stores etc,"

Sir

The procedure to be followed for Physical verification of stores, stores :tccollnting , noble metals, codification of the stores items etc. is anached as an annexure .0 this letter. The procedure has the approval of DG. CSIR and it shall come into force willl immediate effect .

2. Under the procedure for "Disposal of Stores", the following amendments have also been approved.

• Tile sentence "by Gift to educa!ional Institutions v~ithin tht: State" be read as "by ( ·ift to educational insrirutions."

• The Lab may decide the quantum of EMD for disposal of stores in place of 10% of the quoted price.

3. Forrrats to be used in stores have been devised and are enclosed for adoption in a!l the Labs. •

This can also be viewed on the website hUp:llfsiradmin .res.in.

Hindi version will follow . Yours faithfully

hu ' ,\'It (U.S. s) <JfI , Stores & Purchase Officer

Copy 10:

I. Alilhe Heads ofDivn,. AI eSIR HQlHead HRDG, eSIR Complex, New'Delhi 2. Sr. DS/Sr. Dy. FNDSslDy. FAslUSS/Sr. FAOS/ FAOS/SPO, al eSIR HQ. j;; 3. DS, Office ofDG, CS II~;: A-.?) c...M v C.<) 4. US, Office of JS (A ) <"' ~r I. f>-'-,~P I ' 5. PA 10 FA ~ A-O- "b- ,. r 6. PA 10 evo 2 . ~.~~.:t. 4-7. Office Copy ~..(.-P ,!;;=/{-"'-

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Dated: 19.12.2003

STORES ACCOUNTING •

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Procedure for maintenance of Stock Ledgers: •

Stock ledger is the nerve centre of Storage organization and it contains all jnfonnation penaining to procurement and distribution of items. It ccntains details like purchase order reference, source, quarl.ti ty, cost, date of receipt, date of issue, stock levels, annual consumption and data regarding location of stores etc, The fonnat of stock ledgers is enclosed.

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a) b)

Consumable Stores: Asset Stores

Form No. S-OS Form NO. S-03

j Open in!! of Stock ledgers:

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While opening a stock ledger it shall be ensured that the pages are counted and serially numbered. A page certificate as given below shall be recorded on the insic!e cover page pf each ledger under the sigllature of the concerned officials "certificate that this stock ledger number containing pages is in use from (date)" for _ _ . ___ (Category of items) .

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Asst!. (S&P) Dv. SPO (stor.s)

Closing of Stock ledgers: •

Stock ledger shall be closed only when the Dy. SPO (Stores)/SPO is fully s.tisfied that all the pages in the ledgers have been utilized. It shall be ensured that the sttJck balances have bt;:ell eor.eet"'y transferred to the new ledger folios.

Dy. SPO (sto res) shall rec·ord the following certificate ill the ledger: ueertified that this ... sto~k ledger no. with pages I to pages is hereby closed on

1 for further entries and balance forward to Ledger NO. " •

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Asstt.IS&P) Dy. spa (stores)

Maintenance of ledgers:

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Ledgers should be closed only Yihen it is essentially required. Frequent opening or closing of ledgers otherwise should be avoided.\

Each stores ledger should have an index: of all entries in the ledger folio with the generic name of the items. The index: should be handy, convenient and easy for reference. Duplicate entries should be avoided by all means.

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3. Entries in the ledger should be neat, legible and shall be made in bluelblack ink. Any correction/amendment or alter::ttions to postings shall be made in red ink to be initialed and attested by the Dy. SPO (Stores)

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4. . All items having different measurements should be accOlmted for separately and not in one page. Holdings of stores in asserted heads should be discontinued forthw,th.

5. Whenever an entry is made errcneously which is reviewed subsequently the posting s hall be suitably amended by inserting word "To adjust wrong posting" in red ink These corrections should be made neatly by scoring out the incorrect figured or other entries and writing the correct one above them in red ink.

6. In case of losses where charges off and write off have been issued; necessary charge off entries will be made in red ink giving reference of the reievant office order.

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Excesses or shortage detected as a result of the physical verification shall be adjusted by preparing Stores Receipt Voucher (SRV) or Stores Issue Voucher (SIV) as the case may be. These vouchers shall contain- the explanati.ons and re~sons for discrepancies or proposed justification of shortage and shall be signed­by the Dy. SPO (stores)/SPO.

A suitable unit of issue shall be fIXed for each item of stock and this unit shall be used for all receipts, issued, procurements and other uses. This accounting unit should not be changed. The Stock ledger shall contain the cost of the material per unit and the total cost to facilitate project costing or other accounting needs. TIle entries of the stock ledge;s shall be anested by the Asstt. (S&P) and the DY. SPO (Stores).

Posting of vouchers should be made in the order of ICRJSRV IRCR number wise. Posting of transactions without relevant and proper voucher shall not be made.

Consumable Stock r .. cdgers:

The consumable stock ledger shaH bear the details of all consurhable items item-wise including the rates. At the close of the fill,f:lllCial year this register will be audited by the Internal Verification Team. the cost under each head of account shall be totaled and intimated to audit along with balance quantity available. In addition the ledger will be dosed and the entries will be brought forward to a new consumable stock ledger. which will start; from 1st

April in the next financial year. In case the stock ledger in user contains sufficient space to cover the transactions of subsequent years necessary demarcation may be made at the close of the financial year and the ledge. is used for distribution of items for all subsequent years till the same is closed.

Asset Stock Led2.crs: •

The:: Abstract Asset Register (AAR) will be the main regisler containing head og account wise expenditure and other procurement details including the stock entry reference of , the relevant purchase. Besides AAR, stores ~ilI have a distribution stock ledger, which will

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show the receipt of each item and its distribution. Incase the -lab. is following Personal [nventory Register (PiR) system the names of the person to whom Ule item has been issued including the PIR ledger reference should appear on the distribution stock ledger. In case the Divisional Inventory Register (DIR) System is followed, distribution ledger will contain the name of the division to which tht! item has been issued. The divisional heads wi.ll ct! responsible for maintaining the DIR containing the itt!ins they have received frem stores, its location and Ule persons responsible for its up keeping so that the same can be shown to

• audit/Stock Verifier on demand.

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Accounting of the Voucher s:

a) Receip t Vo ucher :

The receipt section of the stores will have the de tails ofal! receipts that.1Te corning to a Lab. The ,SRV wilt be prepared in quadruplicate. 1st copy will be kept in Stores, 2nd

will be sent to ACcOllltS. 3rd to Purchase and 4th to the Inspecting Officer. The Receipt Cell , will maintain the ledgers prescribed in the guidelines for receipt of Stores. The SRV together will the copy of the challan, bill, purchase order etc. will be filed serially as

per SRV number once the item has been entered in the receipt ce ll. Receipt cell will monitor the SRVs. The retention period for all these vouchers shall be 5 years for the consumable stores and 10 years for the non-ccnsumable stores provided there is 'no OB or audit Para pending in respect of the item.

b) Issue Vouchers:

Once the item have been issued from stores the ori ginal copy og stores issue vouchers (SN) will be retained by the stores. The SIV is prepared in triplicate·\ ~1 copy got

Stores, 2nd copy for Acc('unts & yd for use r. The SIV.s will be filed on the order of the issue contm! register and will be kept either with the concerned O. Asstt. (S&P) or in

centralized phce, as decided by the SPO/DY. SPO. The retention period for these vouchers shall be 5 years for the. consumables stores &. 10 years for the non·

consumable stores. The Ass~. (S&P) who makes the stock entries will ensme that the bills of the party are certified within the prescribed time limit as per the purchase procedure. The receipt cell will ensure that bills are collected from different groups of Stores and sent to ·Purchase after making necessary entries on the DRR. A copy of SRV must be sent along wilh the bill if not sent earlier to the Account Section. The Purchase Section will check the bill to find out the correctness and send it to Accounts Section for payment.

Note: The provision of pricing the consumable and asset stock ledgers, PIR and OlR system can be implf"'11ented only if a suitable sorrwarlo! for the working of the stores is deve!o'ped and is in place else it may nOl be practicable to handle these activities manually

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Codification of items ..

Th~ items in stock shall be codified in the following manner.

1. All items shall be ctassmed into the following main. groups .

01 - Anim~1 House

04 - Automobiles

~ 0 - Building materials

15 Computers

20 Chemicals

25 Glassware

30 Electronics items

• 35 Furnitures

50 Apparatus & Equipments

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60 Paints, Oils & Lubricants

65 Met.ls

66 Photographic materials

67 Refrigera tJon & Air-conditioning

68 Safety item •

69 Stationeries

70 Printing ,

2. Each main group is then subdivided into sub groups as under:

Under Main Group 01

01 Live animals

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01 02 03

Photographic Equipment Photographic accessories Consumables

Under mai" group 67 •

01 Refrigerators 02J Air conditioners 03 Spares 04 Cons urn abies

Under main Group 68

Fire fighting equipments 01 02 03 04 05 06 07

Accessories tor fire fighting equipments Consumables for fire fighting equipments Protective clothing Safety shoes Hand gloves Others

Under main group 69

01 Office stationeries 02 liveries . 03 ' Printing of office staioneries

Under main group 70

01 Printing machines 02 Spares & accessories of printing mach;ne 03 Consumables for printing 04 Otehrs

3. Under each sub group the items will be serially numbered . •

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Physical verification of stores •

I - Introduction ,

Physical verification of stores is the process of actual counting , weighing and measuring all item~ of stock. recording the results and to ensure that the materials are according to the nomenclature, description, specification shown in the stock ledgers and the actual balances of such stocks agree with balances appearing in the books and are cor.firmed and authenticated. The excess or shortage if any brought to notice on such verification is properly investigated. accounted for and reconciled.

;~ Purpose

i) It is an audit requirement that physical verification of all stores shall t -carried out at least once in a year.

ii) It is essential as it checks the accuracy of stores records and brings about an overhaul of the stores section specially its physical condition .

iii) It is useful as it discloses any weakness or defects in the system for the custody and control of stock tiesides bringing the stock accounts up-to-date.

iv) It reveals the possibility of frauds. theft or loss and suggests adcption of additional preventive measures to stop them .

v) It r~veals losses due to wrong issues, negligence, misappropriations, misuse, leakage. pilferage and theft etc. and suggests measures to stimulate better control.

vi) It helps in clearing up surplus and obsolete items thus avoiding locking up of resources.

vii) It ensures that the stores are well preserved against any damage or deterioration due to wrong storage or other hazards.

viii) It is valuable as it greatly assists in training the staff and making ther more conversant with stores keeping methods and techniques .

':c , ..... Pre-requisites of verification.

i) The verification shall be conducted in the presence of the official responsible fo r the custody of stores or ~ny other responsible person deputed by him who should make himself available to the stock verifier till the verification is over.

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ii) Stores must be arranged properly with locations marked on the ledg folios and identification labels be tagged thereon for quick and ea: verification. .

ii i) Items which are not the inventory of the Lab/ lnstt. ought to be markE or labeled in advance as such . Procurement under externally funde projects wili form part of the inventory of the Lab for this purpose.

iv) List separately any goods that are under inspection . v~ list out items sent for repairs or processing or stocks lying at projee

sites and obtain their confirmation. vi) Stores issued on loan must be accounted for before the stoc! , verification takes place. vii) Staff connected with verification should not be permitted to proceed on

leave during the period of verification.

lJ ." Types of verification •

There shali be four types of verification:

i) 100% internal verification of stores.

a) Verification of stock b) Verification of assets in PIR/OIR

ii) Periodical verification by the Asst (S&P)/ oy. spa (Stores).

ii i) Surprisel spot verification by the Director or his nominee

IV) Test physical verification by CSIR.

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!.. ! . _; 100% internal verificaticn of stores .

~l • '. '. Procedure of verification

f i - Verification of Stock

a) The Director shall assume responsibility for ensuring proper maintenance and annua~physical verification of stores by an officer not connected with the stores as required under the rules with the help of his own staff.

b) The verification of the stores shali not be entrusted to a person who • IS :-

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i. the custodian, the ledger keep.er of the stores to be verified or is employed under the custodian or,

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Ii. not conversant with th~ classification. nomenclature and techniques of the particular class of stores to be verified.

c) The veflfication shall not be left to the low paid subordinates and shall be as far as possible entrusted to a responsible officer who is independent of subordinate authority in charge of store.

d) In order to successfully carry out and complete the verification, a programme shall be planned well in advance at the beginning ~: each year by the Sr. SPO/SPO with the approval of the Dir~ctor. The verification shall be carried out under the general supelVision of the Sr SPO/SPO. He shall be responsible for the proper conduct of all business relating to the verification of stores and in this behalf:-• Specify the names of the stock verifiers for each group of stores

and prescribe a definite time limit for completion of 100% physical verification and submission of I eport.

• Distribute the work according to the quantum of work in such a Nay that the prescribed time limit is .strictly adhered to.

o Issue an office order indicating the names or the teams of the stock verifiers, the dates of commencement and completion of work and calling upon all concerned to ensure that postings of receipts and issues of respective stock ledgers! Personal inventory registers are completed and to cooperate with the stock verifiers to enable them to complete the work within the prescnbed time limit.

o Occasionally visit the groups to see that the work is in progress and if considered necessary, test check the worr. done by the verifiers.

o Send a copy of the program to CSIR

e) The closing stock at the end of the financial year shall be take~ up for verification by physical counting, weighing or measuring , as the case may be, in the presence of the custodian .

• f) The resul t t:'f !he verification shall be recorded in the stock ledgers

by the stock verifier. He shall encircle the items tallying with the balance and append initials thereon after veri fication .

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g) At the close of the verification, the following certificate shall be given by the stores assistant and countersigned by the Dy. SPO (Store).

• It is certified that all stores under my charge have truly been produced and corre'ctly been verified by the stock verifier in my

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presence and the postings tlad been brought up-to-date prior to the commencement of verification . No store has been kept back by me from verification. ~ .

r - Verification of assets in the PtR/DtR -

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a. The assets lying in divisions are issued to the scientists on personal . inventory basis or on divisional Inventory basis as per the

procedure for issue of stores.

b. Many Labs have atready computerized the Personal Inventory register. In such labs a list cf all assets issued to an individual will be sent to him by 15~ March every year with a copy to the divisional heads. The divisional heads will ensure that the stocks held by these scientists are verified by another scientisU officer within the group. The report duly authenticated by the HoD should be immediately submitted to the SPO/Dy. SPO (s) before 15~ April.

C. 'vVhere ever divisional inventory system is followed, the divisional head who is already having the list of items in his division will get the stock verified by one member of his gr9.,up and send the report to the SPO/Dy. SPO(s) latest by 15~ April~(!)nce the records of the stores are 'computerized, the stores can forward the list of assets issued to that division which will facilitate the physical verification.

{...J :; Preparation of the verification report.

The report may generally consist of the following three parts:

a. List of discrepancies.

The list of disLrepancies will show the balance available in the teugers either stock ledger or PIR or DIR as the case may be and the balance found physically.

b. Narrative report.

• The narrative report shall include a critical observation on the system of stock control, custody of stores giving suggestions! recommendations etc. for improving the working of stores and measure for avoiding such lapses! discrepancies in future.

c. Matters which the verifier may like to bring to the notice of the authorities confidentially.

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The report will be submitted to the SPO!Director for further action with a copy to CSIR not later than 30th April every year. .

Follow up of the report

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thoroughly examined by the Sr. sPOt spa who will initiate action to reconcile each discrepancy.

'11'· . He will take action to reconcile the discrepancies by tracing out any left out entry of receipt or issue including mix-up of items or items lying in a different location that could not be verified due to unforeseen circumstances.

!:.,. : . In case of major and irreconcilable discrepancies, he will cause the investigation to be conducted to find out the lapses! negligence as per procedure circulated for writing off bf losses.

" • He will also take suitable aclion to avoid recurrence of such discrepancies in futUre and take punitive action where necessary.

' I ' • He wi ll ensure that the action on the report of the stock verifier is completed and finalized within a period of three months from the date of submission of report.

Duties of the stock verifiers

The duties and functions of the stock verifiers are as under:,

a. Demand a certified lis: of all stock ledgers both main and subsidiary .

b. Demand a certificate that the posting of all issue s!;ps,' return slips etc have been made up to date.

c. Examine whether the system of stores confonm to the prescribed system.

d. Examine whether the forms used are in conformity with the prescribed ones . "

e. Whether the classification of slores as assets and consumables correctly done.

f. Whether assets are finally issued from the stock ledgers and their distribution and location have been shown in the ledgers.

g. Whether adequate and proper fire fighting arrangements , safety arrangements for noble metals, costly chemicals and pOisons exists. .

h. See that the materials ~ccording to the nomenclature, description, specification, location and other particulars shown in the stock

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ledgers and the actual balances tally with the book balance and record discrepanc;es if any under dated signatures.

\. In case of doubt about the identification, seek the assistance of technical e~pert in the line or relevant catalogue.

' j . Take one stock ledger at a time oul of the list at serial no (a) above and verify physically the quantities held in stock covered by each ledger. It should be ensured that each item is physically verified and then tallied with the book balance there of i.e. from bin to ledger so that chances of over looking any portion of the stock could be eliminated.

k. Encircle the items tallying with the balance and append initials there on after verification.

I See that FIFO method is followed in issue of stores to avoid deterioration.

m. Ensure that" any unaccounted for items are listed and brought to charge .

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n. That item of domestic use has been kept under lock and key and there i~ no unusual or excessive consumption of these articles.

a That innammable stores are not stacked near combustible items i.e. timber, paper, straw etc. is not stacked near petrol, alcohol, spirit etc .

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p See that proper security arrangement exists particularly where the materials have been stored outside.

q. If it is not possible to finish counting or weighing of an item within <' day the day, the stock of such counted item shall be kept separate from the unchecked balance.

r. Keep a record of items not tallying. Record the discrepancies in the stock ledgers with initials.

s. Intimate major disc,epancies immediately in writing to the Sr. Spa! sPa.

• t. See that the ledgers are maintained properly, any items of unnecessary ' purchases, any item where the stock levels need revision, etc.

u. See that the surplus materials are not kept with sub stores after the work is completed.

v. That valuable store has been safely kept and possibility of pilferage is not there.

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NOBLE METALS •

Platinum ware and noble metals are classified into-

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, (i) Consumable

Generally the consumables are Platinum wire, rods , gauze or foil etc. ~nd their salts, Gold wire, tablet or lump etc., Silver wire, rod or lump etc. and Salts of all the above.

(ii) Assets •

The assets are usually Platinum boat, basin, crucible, dish, electrode and tipped tong, Thermocouples , Stirrers etc.

Custody:

(i)

(i i)

All noble metals e.g. platinum, gold and silver ;lnd their salts shall be kept in the custody of Dy. SPO~(S) or the senior most Asst (S&P) in a safe with double locking arrangement. One key shall be kept by Dy. SPO ~SI and the second by any other officer capable of identifying noble metals duly authorised by Director for this purpose.

The duplicate keys of the safe shall be sealed in a box and deposited with the cashier in his custody.

In zonal Labs/Field Stations, platinum ware and other noble metals shall be stored and treated on the same lines.

Issue of piatlnum ware and noble metals of assets/non-consumable nature:

U ) The noble metals of assets nature shal! be issued for a stipulated period to an official in his individual name on white sl ip and simultaneously renected in his Personal Inventory. At the end of the stipulated period he shall return the same to the store. It shall b~ the responsibility of the official concerned to return It to the Dy. SPO (S) after the stipulated period.. .

I II ' Articie(s) of consumable nature as given in the above Para shall bG issued only on the specific approval of the Director and the official will be personally held responsible for the maintenance of proper account of their consumption item-wise/size-wise which can be produced on demand by audit.

! < (ll The noble metals can be issued to an official above the grades of , Technical officer A only. Hel She shall take every care and precaution

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to keep the same in safe custody. He will be held personally responsible in case of misuse or loss by him.

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Write-off of loss: ,

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a) All losses in weight of noble metals of assets nature due and tear shall be written off under order of the competent qas~_t~~_.§.a~e. are fO,und ~fter ~n!1uaJ~~~~.!Qon] ~

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. to fair wear authority[~

b) .In case of consumable noble metals their consumption shall be certified by Head of Division/ Project. Wherever wires as scrap are available .Ihe same shall be returned to stores .

No write off sanction shall be necessary except in case of loss by theft or misapptopriation.

c) These scraps and other items when not in use for long time can be sent to the manufacturing firms for re-conversion or exchange with a new item and the losses be written off.

5. Verification of platinum an£! noble metals:

a. 100% verification of the noble metals in a Laboratory/lnstt. must be " . ' regularly carried out internally every year. Any discrepancy coming to • •

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notice is brought to account after full investigation.

b. Surprise cl1ecks by higher officers are also carried out from t'me fa time.

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FORMS FOR STORES SECTION

DAlLY RECEIPT REG ISTER S-Ol

CLEARANCE REGISTER S-02

DISCREPANCYIREJECTED REGISTER S-03

STORES RECEIPT VOUCHER

ABSTRACf ASSET REGISTER (AAR)

STOCK REGISTER (Assets)

PERSONAL INVENTORY REGISTER

STOCK REGISTER (Consumables)

GIFT & SAMPLE REGISTER

DESPATCH REGISTER

DISPOSAL REGISTER

LOSS REGISTER

,ISSUE CONTROL REGISTER

RETURN CONTROL REGISTER

CONTROL REGISTER OF STOCK

!tEGISTERS .

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S-04

S-05

S-06

S-07

S-08

S-09

S-10

S-II

S-12

S-13

S-14

S-15

STORES ISSUE VOUCHER (consumables) S-16

STORES ISSUE VOUCHER (Assets) S-17

STORES RETURN VOUCHER S-18

STORES TRANSFER VOUCHER S-19

RETURNABLE GATE PASS S-20

NON-RETURNABLE GATE PASS S-21

SURPLUSIUNSERVICABLE/OBSOLETE S-22 • ISCRAP DECLARATION VOUCHER

Remarks of SDC

LOSS STATEMENT FORM

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(Name of the lab.)

DAILY RECEIPT REGISTER

SRV GRlRRlPWBI PO No. & I Supplier Delivery Description of item Unit No. CN/AWBIBIL elate ChaJJ.n No.

IPPNo. & & date •

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No.ofPkg. & weights

Qty Qty Name & signature of - Invoice Invoice Indentor .... " ~. . 1 ... , •

Short! Accepted Stores Asstt"receiving No value Excess material & date

no are same.

2. Fill in the invoice details of CHAI FF etc in the invoice column also. ,

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Division Stock ledger No

Form No S-OJ

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~a~~Q~~.~Q.we~9awww-- •• ---------- -­(Name of the lab.)

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Date

Qty Short! Excess

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SRV GR.IRRlPWBI PO No. & •

No. CN/AWBIBIL elate IPP No. & date

Qtl' Accepted

Name & Stores Asstt. 'receiving material

I. SRV no & ORR no are same.

' Supplier

-Invoice No & date

DAILY RECEIPT REGISTER

Delivery Description of item Challan No. & date •

Indentor value Division

Uni t

I I

.. I Stock ledger No

No. of Pkg. Qty & weights dispatched

2. Fi ll in the invoice detai ls of CHAI FF etc in the invoice column also. --,

- ,

• • •

- ,~ :~~~~~~~~~~~~~~~~~~~~~~~~~~.~~.:.: ___ ___________________ __ • _ _ __ • ___ 7 E 2

Qt)' Reed

5

.u ~~ aU~QaQu Q Q~Q~Q~~QQ~~UU~~UQ~U~~W~Wg ••••••• - -

Form No. 5-03 •

REJECTED MATE-RIAL I DlSPREf'ANCY REG ISTER

S NA~E & SRV PKG. L1STI NAME P.O DATE QU,d.N DETAI LS OF DISCREP ACTI SIGN N ADDRESS OF CHALLANI ","VOICE or · TIn' DISCREPANCY ANCY ON OF

i O THE PAR1l' N DT NO. DT. AMT ITEM NO REeD. OBSERVED IN THE CONV EY COM SPA . 0 • M ATERIAL ED TO PLET

PURCHA S ED £ IPARTY FOR ON REM

OVA L OF I DISC

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SRV No. _____ _ , SUPPLIER (Name & Address) I -

•

Budget Head of account: J.

Invoice No & date: 5

Project No. 7 -

S.No Description with Code •

9 10

•

Asst (S &P)/rcceipt cell

L( ____ ~--~~------) (Name of the Lab)

~

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G Form no S-t

STORES RECEIPT VOUCHER (ill quadruplicoie)

•

Qry. Qry Disp Received atch cd

I I 12

•

•

Dy. SPO

Date: ________ _

Purchase Order No & Date 2 -

•

Challan No. & Date: 4 -lnvoice Amount 6

Name of Project Leader 8

Qry. Qry Stock reference Excess Accepted Ishort! Oamng cd IJ 14

Asst (S&P)/Custody

15

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Note:

A.

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I. Receipt cell shall fill up co lumn nos upto 12, Inspector shall fill up 13 & 14 while the custody shall fill ' up co lumn 15.

2. All the 4 copies may be returned (0 Stores for distribution as (J) to Stores (2) Jo Accounts (J) to Purcha~e and (4) Indentor.

3. Receipt cell will maintain all related documents .

•

INSPECTION CERTIFICATE

1. Certified that the items mentioned in this Inspection Note have been inspected and found acceptable by the undersigned in accordance with the quality and quantity with specification in our purchase order. Enclose Installation report (for maj or equipment/instruments only)

OR 2. The items are rejected for the following

•• reason3 _______ _____ . _______ _

Inspection Officer Date;

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-

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Head of Division/Section Date:

•

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.VIJ/\Mvw .. - ... ------- - -

• ( ) . (Name of the Lab)

Abstract Asset Register

Budget Head

Date S.No. SRV No. Supplier PONo& Date

•

•

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Bill No & Description Qty date

•

•

Stock ledger Ref.

•

Total:

Less Depreciation: less Write Off:

Closing Balance:

Cost

-

Form No.S·(

Year : Opening Balance:

Progressive Sig . Sig of total Of DSPO

SPA

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(Name of the Labilnsu. ) ,

STOCK REGISTER ,

Form NoS-Oo (Consum,lblc Items)

Name or the aI1iclc _____________ _ Maximum level _________ _

Unit _____ _ ROL ____________________ _

Material Code ____________ _ ROQc ________________ __

Mi.limum level ___ _

Date SRV PO Name of Supplier Bill Ratel Taxes Bill amount Qty. SlY No. & Qty Balance Signature Signature of No. No. No. & Un it &. received date issued . in stock of SPA of Dy .

• cntry & & Date duties SPO

Dale Date

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PERSONAL INVENTORY REGISTER

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Form No. S-07

Name: ____________ _ Designalio,, _______________ _

10 No. ________ _ Division _______________ _

ISSUES RETURNifRANSFER

S. SIV No. hem with Qty Stock Signatur Signatur ReV Qty. Balance Stock Transferre Signature Signatur Rem; No. & Date rdentification Ledger e of e of Dy. No. & Retume Ledgcr d to PIR Of SPA e of Dy. rks

mark etc. reference SPA SPO Date d reference of (with SPO , PIR Ref)

• •

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6

• • • • • •

( Name of the Lab.)

Name of Article .. , ... ... ..... . .... . . .. . ... . " .. .... . .... .

Material Code ............ . .. .. ... . ............... .

RECEIPTS

Date of SRVIR AAR Reference N omencla t ureiS pee i ficat ions Qty. Progressive entry CV with code reed. Qty.

No. & Date

•

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Location ..... ' . . '. ' .. . .... .. ........ . ,_ .. .

U ni t. ........ . . . ..... .. .. . .. . .. .. . .... .... .

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Signatures of Signature SPA

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5 of Dy. SPO(S)

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Form No. S-06

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Name of person •

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PIR Qty issued Identificat Qty. Rcferen

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Location .

etc.

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Balance Signatures of Signatures Remarks .SPA OfOy. SPO

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(Name of the La") Form No S-09

GIFTS & SAMPL ES REG ISTER

Date SRV PO Name ofSurpl icr Descri ption of Qty srv Qty Clubbed Retume Balance Signature Signat Remarks No. No. Item Rece No.

. vide J vide o r SPA ure of Issue

& Dote & ivcd & d Stock Gale DV . •

Dat Date Ledger Pass no. SPO •

e Referen ce

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Form No. S~ /O

DESPATCH REGISTER

S.No. Date PO Name of Qly Name & Pm"pose G:ltc Returnable! Mode of Despatch details No. Matcrinl address of Pass non - despatch (RIUrWS/GNI & Ih e No. & returnable A Wil No. & da,e) date Consignee Date

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Freight 10 pay/pre-paid Date document Freight charges Datc of receipt of items Remarks basis scnt to consigne (if returnable) with .

• SRV No. & dale •

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I (Name o f the Lab.)

I Disposal Register Form No. S-f f

Date USR No. f'lnm c or Sectionl Ledger PIR Ocscripti Qty. Loc Boo Disposal Signatures of Remarks & dale individual Divn . Ref. Rct. on or atio k details

Stores n Valu •

c Date Gatc S&PA Dy. Pass SPO No. -

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(Name of Lab) Form No. 5-1

SN. NAME DUI PIRI NAME OF ITEM QTY RATE TOTAL VALUE LEDGFR SIGNATURE SIGNATUR REMARKS DP D1R VALUE WRITTEN REF. OFS&P E OF DY. NO NO OFF ASSTT. SPO

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SN. STOCK NAME OF STOCK REGISTER REGISTER NO

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DATE OF· OPENING REGISTER

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NO. OF DURATION OF PAGES EARLIER

PERIOD

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Form No. S-15

SIGN OF SIGN SPA OFDY

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Form No. S-15

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, (Name or the Lab) Book No.: _____ _ [CR No. ____ _ _

S.No. ______ ' _ _ Oate: _____ _ _

Oalo: ______ _

Stores Issue Voucher Consumable

I. lndentor'~ Name ________ ___ _ Project Noo _____ _

2. Designation _______ I.D No ___ _ _ Head or Account, ___ _

3. DivnlSection _ _ _ _____ _ DUIDP No, ________ _

S.No. Description with code

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Name & Signature of Indentor

Name & Signature of receiver

Quantity Cost Stock Ref.

Indented Issued (Rs)

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Issued and posted Name &. Designation of SPA

Posting checked by DY SPOI Authorized Person

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Form No S-/7

( ) (Name or the Lab)

Book Nfl.: ICR No, ,

S,No, Date:

Date: ,

Stores Issue Voucher Assets

I. Indentor's Name. ___________ _ Project No .. _____ _

2. Designation, _______ 1.D No, ____ _ Head Of Account ___ _

3. DivnlSection, __ . ______ _ OVID? No, _________ _

S.No. Description with code

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2.

3.

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Name & Signature of Indentor

Name & Signature of rec{"iver

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Quantity Cost PIR Ref Stock Rs Ref.

Indented Issued

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Name & Signature of Project Leader .

Authorized by DY. SPO

Issued and posted Name & Designation of SPA

Posting checked by DY SPOI Authorized Person

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ReV No. ____ . __ _

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, S.No. ______ _ Date: I Datc: _______ _

Stores Return Voucher

I. Indentor's Name. ____________ _ Project No. _____ _

2. Des ignGtion _______ I.D No ____ Head Of Account ___ _

3. DivnlSection ________ ,DU/OP No, __________ _

S.No. Description with code

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2.

3.

4 ..

5.

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Name & Signature of Indentor

Quantity Cost PIR ReF

Returned

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Name & Signature of Project Leader

•

Received

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Received and posted Name & Designation of SPA

Posting checked by DY SPOI

31

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Stock ReF .

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Fanll No 5-/9

STORES TRANSFER VOUCHER

s rv No Date

Returned by Transferred to

-Section/Oiv.lLab. SectjonlDiv . /L~b .

Name & Designation Name & Designation

1.0. No 1.0 . No. -

Project No. DUIDP No. Project No. DU/DP No.

PIR Ref DESCRIPTION OF STORES QTY. COST LEDGER REF. OF IREMARKS with Code RS. TRANSFEROR I TRANSFEREE +

•

• • •

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25

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• • Form S-20

Gram: e-mail : •

(

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) (Name & address of the Lab.)

Place: ____ .. __ Fax: ______ _

RETURNABLE GATE PASS (in triplicate)

Book No .. _____ ___ S.No. _____ . ____ _ ~ - Date-,-------~ Name of the Person '----------------:..:3 Division I Firm _______________ . ___________ _

~

-:) Security Officer may please allow the following material to be taken out from the ~ (Name of the lab.) The probable date of return of the item is

-----------_.

S.No. Descri )tion of Material I ~~anti y Remarks

• . Purpose for whtch maten al taken out: •

•

The Gate pass has been entered in _____ Register at Sr. No ....... Page No ........ ..

Name & Sig. of lie Receipt Section Received items as menti oned above.

Signatu re • Name ______ _ •

Dy. SPOI Authorised Signatory

~ Addrcss. ____ __

~ Certified that the above mentioned goods have been checked and round correct. ~

~ Security Officer ~ To Dy. SPO(Stores) ~ Two copies will be presented by the vendor out of which one copy for the vendor and one lor ~ the Security. The vendor will present hi s copy while bringing the item back.

~

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Gram: e-mail:

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BookNo ____ _

Form S-21

(Name & address of the Lab.)

Place: _ _____ _ Fax: ______ _

NON RETURNABLE GATE PASS (in duplicate)

S.No ________ .

Name of the Person _____ _ _____ ---'--_ Oate-,-________ _ Oivision, ________ _

~ Security Officer may please allow the following material to be taken out from the ~ (Name of the lab) ~ ::::"I .' ~ ..::s ~ ~

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S.No. Descril!tion of Material

Reason f<:lr which material taken out:

J2u an t.!!L Remarks

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Oy. SPO/Authorised Signatory

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Certified that the above mentioned goods have been checked and found correct.

~ Received the items as mentioned above

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Signaturc _________ _ Name _________ .=-__

Address, __________ _

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( ) (Name of the lab)

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SURPLUSIOBSOLETEI UNSERVICEABLEI SCRAP DECLARATION VOUCHER

•

Form NoS-22

Disposal Stores Ref. (USR No) .............. 0 Date .................... . ,

Section A -

Date: ________ _

Name:_o _____________ __________ _

Designatio" _______ ID No: _ _ __ PIR NC Noo ____ _

SectionIDivision: ______________________ _

S. Noo Descri tion of stores 0 ..Q.uanti!Y..f PIR Ref.

0

•

1. Certified that the item referred above is in working condition and is no longer required for use w!thin the laboratory ThIs may be declared as Surplus.

2. Certified that the item referred above ilas become outdated technically and is not useful within the laboratory. The replacement parts are also not available for its repair and so same may be declar:!d as obso!ete. 0-

3. Certified that the item men tioned above has lived a normal life of years and become unserviceable due to normal wear & tear. The item is beyond economic repair and thus may be declared as unserviceable

4. Certified that the item mentioned above has been extensively used and is no longer useful and has got only a scrap value.

PS-Slrike out ifnot applicable

~ INDENTOR j

DU Leader DP Leader

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Section B - To be filled bv Sto res

Ledger Ref ______ . ____ ___ __ • Book Value ________________ __

Date of Purchase Date of issue --Date of re~ issuc

, --,

-Asst!. (S&P) -

Section C Da tc __________ __

Certified that lh~ item as mentioned in Section A has been received in the Stores and entered i Disposal register at 51. No._ Page No. and deleted from PfR N(

------•

•

S&PAsstt Dy. S.P.O (Stores)

•

----

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•• ~ ~ ~a~~~~~~~w~~~~~~~~~. - -- ---- -. -

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Form S-23

temuks or Sia ndine Disposal Commitlee.

• TIle mateoial mentioned in the enclosed vouchers (mention number of items) having book value of Rs_ have been thoroughly inspected by us and out of the

otaJ of items., items as per annexure A was found 10 be Syurplus. • items as per annexure B was found to be obsolete, • items as per annexure C was found () be unserviceable and __ items as per annexure 0 was found to be Scrap due to its normal wear & tear. The Committee in its meeting held on recommends that:

a) to circulate :he list of surplus items among the Lab first and then among CS IR Labs. b) Disposal ((I be made by adopting the following mode after following the prescribed procedure.

I. By gift to Education Institute. 2. By transfer to other CSIR Labs. 3. By public auction. 4. By limited tendering S. By press tendering.(aner clubbing requirement)

<{EMBER h,me lesignation

AOlDr. FA

Strike out ifnot applicable.

•

MEMBER Name Designation

COAIAO

- -

•

SPOtS" SPO

C HAIRMAN Name Designation

•

• •

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Director may kindly approve Ihe recommendations of Standing Disposal Committee for the Disposal and also accord approval to charge olT the equ ipment! instrument having >ok value Rs. ____ _

•

Y. SPO STORES& PURC HASE O FFICER

'RECTOR

" ,. 29

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Fonn no. S·24

• (in Serial No, ____ _

08(: _____ _ , I SI.No. hem with Code ! QIY Rate Total COSIIO re written off Remarks

• •

• • •

-

1. Certified Ihal the Slores in question have been lostl broken by ___________ _ while and thai the cost there ofbe written off! realized from

2. Certified thai the loss is due 10 natural calamityl fai r WenT anu tear! prolonged use. There is no negligence on th~ part of any individual for this loss. Hence the loss may be written off.

Scient lSI

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