Page 148 - IRSEM_Main Book

As materials are issued for consumption on the work, the date, the quantity and the sub-
head to which they are chargeable should be recorded under 'Issues'. Materials so issued,
but found subsequently to be surplus to requirements should be brought back into record as
'Minus Issues'. Such transactions should wherever practicable be avoided by confirming
issues to exact and immediate requirements.

Materials released from the work should, on displacement be recorded separately as such
and be entered with the date and quantity as ‘Receipts’. When subsequently utilized on the
work again they should be shown as ‘Issues’.

Materials-at-site returned to stores, transferred or otherwise disposed off should be shown
in the respective records with date and disposal reference as 'Minus Receipts'.

1446. Quarterly Materials-at-site-Returns: The Supervisor who is executing the work and is
also functioning as stock holder shall prepare a quarterly Materials at site account return
(Form E. 1446) in respect of each work valued at Rs. 3 lakhs in the case of Track Renewal
Works and Rs. 1 lakh in other works for which Register of Works is maintained by sub-heads of
estimates, and send the same to the Divisional Office. This return should include only those
items for which there have been any receipt or issues/transactions during the quarter. The
quarterly return may be followed by a complete Materials-at-site account return for all the
items at the end of half-year ending September and March. A number of works may be
included in one form provided that all such works are under the executive charge of the same
authority.

1447. The check of Materials at site return: The Materials-at-site returns received in the
Divisional Office should be checked in the following respects:

(a) The Opening balance should be checked with the closing balance of the previous return;

(b) The receipts during the period covered by the returns should be checked with the relevant
issue notes, the summary of stores, adjustment memo and other receipt vouchers;

(c) The reasonableness of the issues during the period covered by the return should be
checked with reference to the relevant sanctioned estimate, and the progress of work
reported during the period;

(d) As regards materials returned to Stores Depots or transferred elsewhere, the correctness
of credits to site accounts should be checked with the relevant advice of returned stores
or adjustment memo.

(e) The arithmetical accuracy of the returns should be checked.

1448. Accountal in the Register of Works: All materials obtained specifically for a particular
work should be charged off immediately to the head to which the cost of that work as a
whole is allocated (or if more than one head is involved to that bearing the greatest cost);
but should, so long as they are not consumed on the work be borne under a suspense head
"Materials-At-Site" opened under that head. All materials released from a work should also
be borne under the same suspense head. The adjustment from the "MAS" suspense to the
relevant final detailed heads should be carried out as soon as the materials are shown in the
monthly return as having been issued for use on work.

Chapter 6: Signalling Stores and Accountal Page 120 of 535