Defence Services Regulations | STORES ACCOUNTING INSTRUCTIONS FOR THE ARMY SHORT TITLE (SAT) Revised Edition 1965 (Reprint 1977) 01-07-204S Amended in the light of Govt Pe India, Ministry of Dee No. A/13606/Pricing/AGD/DS-10B/563/D(O.I1) dated 20" June 2000 [Amendments issued upto 22/IV/79, 29/11/83 and 30/1/88 have been incorporated in these Regulations]Defence | Services Regulations | sSTORES ACCOUNTING INSTRUCTIONS FOR THE ARMY SHORT TITLE (SAI) Revised Edition 1965 (Reprint 1977) 01-07-2045 Amended in the light of Govt of India, Ministry of Defence th '.A/13606/Pricing/AGD/DS-10B/563/D(O.II) dated 20" June 2000 \mendments issued upto 22/IV/79, 29/11/83 and 30/1/88 have been incorporated in these Regulations]GSID (2) ABBREVIATIONS Armoured Fighting Vehicle Article in Use Ammy Ordnance Corps Army Service Corps Brigadier Army Ordnance Corps Beyond Economical Repair Beyond Local Repair Barrack and Stores Officer Blood Transfusion Commander Army Ordnance Corps Controller of Defence Accounts Certificate Issue Voucher Chief Ordnance Officer Cash Payment Issue Section Certificate Receipt Voucher Deputy Chief Ordnance Officer Deputy Director of Audit Defence Service Deputy Director Military Farms Deputy Financial Adviser Director General of Ordnance Factories Director General Supplies & Disposals Daily Issue Register Director of Ordnance Services Daily Receipt Register Director of Remounts & Veterinary Director of Supply & ‘Transport Dental Units : Electrical & Mechanical Engineers Exp and Returned Stores Group Expense Stores Group Fit For Training General Stores Inspection DepotMs ID LAO LPO MDCs MES MNS MOKS. MPG MPV MSSD MT MTO NIV OFP PAO a PC & P Sec. PCDA PE/IPE POL PRFs PVMS (DS) Pws RR Fund RSSD so sto svP VAOS VDRA VKL (3) Important Issue Section Internal Defence Local Audit Officer Local Purchase Officer Military Dental Centres Military Engineer Services Military Nursing Service Mobile Officers Kit Stores Miles per Gallon Mechanically Propelled Vehicles Miscellaneous Stores Sub Depot Mechanical Transport Mechanical Transport Officer Not in Vocabulary Ordnance Field Park Pay Accounts Officer Parts Change and Publication Section Principal, Controller of Defence Accounts Peace Establishment/Interim Peace Establishment Petrol Oil & “Lubricants Provision Review Forms Price Vocabulary of Medical Stores. (Defence Services) Part Worn Stores Renewal Reserve Fund Returned Stores Sub Depot Staff Officer Station Transport Officer Standard Vehicle Procedure Vocabulary of Army Ordnance Stores Vehicle Daily Running Account Vehicle Kit List(4) Contents CHAPTER I—GENERAL Instructions—General | PARA | PAGE | General Accounting procedure 1 20 Rules regarding Ordnance Accounts and-Duties} 1A 21 ‘of the Defence Accounts Department Depot Stocks—where obtained from_¥~ 2 | 21 | Documentation of stores purchased in the UK.) 3 21 other_continental_ countries and_U.S.A. i ‘urchases in India through a Central agency 4 22 | spection_notes—disposal_of 5 22 urchases in India through local executive} 6 23 authorities Lecok purkae bith prizt Receipts Documentation of . stores manufactured by| 7 23 ordnance factories/EME_ workshops jocumentation of stores obtained by transfer] 8 23 from other depots etc. Issues Documentation of issues 9 24 Documentation of stores transferred etc. 10 24 CHAPTER II-ACCOUNTING IN STORES DEPOTS Stock accounting in ordnance depots (including] 16 26 RSSDs and salvage sub-depots) Maintenance of account_cards 17 | 27 Maintenance of cards for repairable/unserviceable| 18 27 stores AOC stores—Su, of 27(5) Free issues of stores 20 27 Stock records _ thanger q Ate 21 |: 28 Vouchers. 22 29 Reserve and_mobilization stock 23 29 Articles in use 24 | 29 Stores_held_in_deposit 25 31 Stores received on loan from ordnance factories 26 KT and inspection sections Stores issued on hire _——~ 27. 31 Inspection of hired stores 28_| 32 Valuation of stores issued on loan oa 29 32 Payment issue stores — 30 33 Issue of stores by depot to different _categories| 31 34 Stores for test, identification or examination 32_| 347) Issues of samples 33 35. Stores issued-for experimental purposes 34_| 35 tores issued for instructional _purposes 35, 35 Adjustments _of stock records 36_|_35 Components recovered from break-up,| 37 36 unserviceable or repairable small arms and machine guns Unserviceable_gun_ and carriage components 38 36 Stores sent to_a factory 39 36 Stores returned to ordnance depots for repairs} 40 a6 or conditioning Responsibility of a salvage sub-depot or a salvage| 41 37 section of RSSD_in_ ordnance depot Bonded stock of covers, tubes and solid tyres _|__43 38 Drawings and: instructional_prints 44_|_ 38 Old pattern equipmentArms"and_ammunition Conservancy stores Air Force and Navy Preparation of work order and record of sawing] 48 39 and wastage of timber Bringing on charge scraps and saw dust during] 49 sawing of timber Disposal_of unserviceable timber/scrap_wood 50 Documentation of receipts in ordnance depots | 51 40 Accountirig of units equipment, unit” clothing] 52 a rations and POL and MT Stock taking _ 53 | ar Vehicle Depots General 54 4 Mechanically propelled vehicles 55 4 Maintenance of documents 56 Al Receipt_and issue transactions 57. 41 . |Adjustment_vouchers 58 | 42 Issues of cfiassis 59 | 42 |Adjtistment of cost of vehicles issued to MES,| 60° 42 Issues to Ordnance Factories Vehicles issued _on loan AOC Stock and Convoy Vehicles Receipt 63 | 44 Action to be taken in case of non-receipt of} 64 45 vehicle Log Book Issue_of POL—Accounting of Accounting Seu lae For vehicles _under issue 66 | a6 For issue to service station(7) For issues to_maintenance teams For issue to_depot transport 69 For bulk issue to convoys 70 For issue to fit vehicles 71 For issue to unfit vehicles —> unfit~ | 72 Stock taking Store Depots 72a Ammunition Depots Accounting in ammunition depots 73 Account cards 74 Receipt_and issue procedure 75 ‘Accounting of complete rounds of ammunition 76 General Stores Inspection Depot Function of GSID 77 Stores supplied against contracts 78 Transit_account_cards \—~ 79 Inspection notes |_ 80 Despatch of stores to the consignee depots 81 Inspection of stores at supplying firms, premises| 82 Samples 83 Cash Paymeni Issue Section 84 Entitlement to purchase at cash payment issue] 85 sections Sale of stores 86 Accounting of stock and_cash received 87 Maintenance of accounts 88 Posting in the stock ledgers 89 Cash_memo 90 Cash received _b sales 91 ales 8(8) Treasury receipts Preparation of contingent_bills for_over charges | _93 58 All Types of EME Workshops EME workshops 94 | 58 Responsibility for carrying out repairs free of cost} 95 | 59 inancial adjustment of the expenditure in repair] 96 59 Of refrigeration_equipments Accounting procedure of stores/test_pieces 97 60 Supply Depots Functions 98 60 Stocks and: stock ledgers 99 61 Transaction of stores 100 63 Documentation of receipts 101 63 Stocks 102 63 Payment issoes 103 | 64 Samples _sent_to military food laboratories 104 64 [Packing material 105 64 Supply of fodder 106 67 —7Supply of vegetables 107 69 Stores for contingent_purposes 108 70 Stores issued for conservancy purposes 109 71 General 110 71 Remount Depots (Including DRO) Depot returns aia | 72 Preparation of depot_returns 112 72 Skeleton list_of vouchers 113 | 73 ents Loss_stater 114 [Loss_statenents 14 |(9) General CHAPTER III-ACCOUNTING IN UNITS/FORMATIONS (INCLUDING HEADQUARTERS FORMATIONS ETC.) Porn Obtaining of stores by units/formations 116 75 _7AGcounting of receipts/issues~ General Procedure|_117 | 75 Preparation and disposal of vouchers 118 75 General procedure for the maintencance of| 119 76 ACCOUNS , LptrsFiv, ton degltr balance + Forms to be used for accounting stores 120 77 Maintenance of ledger 121 77 Accounting by quantity 122 | 78 Unit_entitlement 123 | 79 Instructions for return of stores to RSSD of an| 124 | 80 Ordnance _depot—documentation Location of stocks or distribution within the unit| 125 Maintenance of account register for controlled| 126 stores, special items of clothing and extra issue’ items for winter Accounting of personal clothing and necessaries| 127 84 covered by clothing allowance system Loss of _kit_inventory—How treated 128 | 86 Documentation of kit in respect of men Posted) 129 86 from one _unit_to_another Procedure for units stocks required condemnation| 130 | 86 counting of personal arms in possession of| 131 88 service officers_under_civil_ employment sues to officers on payment—crediting of| 132 89 Accounts Vehicle Record and POL Accounting General_accounting procedure 133_| 134 89 90 Allocation/accoGnting_of MT_gasoline 135(10) Demand form (Manuscripts) peintenance Of books/documents for MT and OL 137 92 Last Ration and Forage Cartiicates of men and animals left_en-route_on command Transport indent and order Form IAFZ-2150L-“|_138_| 92 Vehicle register 139 | 93 Kit_and tools of vehicles 140_| 93 fehicle log Book 141 | 94 ar_Diary (IAFZ-2209 Revised) * 142 95 Non-Completion—Car Diary 143 97 Kilometre Card 144 98 Census returns of ‘A’ and ‘B’ vehicle, SP 145 | 98 Mountings and trailers (/AFZ-3020) Requisition for POL 146 99 POL Retail Issue Voucher 146A | 100 Ledger of stocks and supplies 147 | 100 Stock taking of POL 148 100 MT gasoline accounts for static_plants 149 100 \War_systems of accounting for vehicles and POL| 150 | 101 Accounting of Rations/Forage General_procedure 151_| 102 Accounting in unit ration return, free rations issued] 152 | 102 to troops and enrolled non-combatants Monthly record of ‘rations drawn by the units” 153 102 Payment issues of ASC items to authorised} 154 | 103 personnel Balances of Ration in hand 155 103 Instructions regarding Ration and Forage Returns} 156 | 103_| Ration Documents for Animals transferred from] 156A’| 108 and_to Remount Depots 156B | 109cu) " [Stocks of rations and other ASC articles 157 _| 109 Closing ‘of ration returns when_a unit movesy/| 158 109 Movement of complete unitifcimation y | 159 109 Maintenance. of train ration returns when] 160 | 110 movements of mixed troops, detachments, leave} . parties, etc., are involved Z Accounting in Military Hospitals « Maintenance of ledgers and returns by military! 161) 111 hospitals Maintenance of ledgers and returns by Military! 162 | 112 dental_centres Preparation of ledgers for medical equipment | 163 | 112 Recovery of hospital stoppages 164 | 112 Recovery of charges for denture work 165 | 113 tenance of record for the accounting of| 166 | 114 patients’ diet Maintenance of red cross stores 167 | 114 Accounting of field medical equipment 168 | 114 Issue of dead stock to Troops Joining a camp| 168A | 115 of Instruction Packing materials te9 | 116 Miscellaneous Formation Accounting Government_departments/contractors Accounting by formation headquarters 170 | 117 Tender fee-charging of 171 117 Exemption of tender fee for tenders issued to| 172 | 118 173 118 174 175 119 176(2) Accounting Procedure—Embarkation Headquarters Embarkation HQ—Accounting procedure — General 177_| 119 Imports i768 | 119 Exports 179 121 [Accounting Procedure by Ministry of Defence and Branches of Army Headquarters For military personnel employed in Army] 180 | 123 Headquarters ‘Stores accounting— Army Headquarters/Ministry off 4 123 Defence DUG Tomb, Livery & thoy Documentation procedure in School of foreign] 182 | 127 languages Documentation procedure in food laboratory 183 | 128 Accounting of laboratory equipment and stores) 184 129 by composite food laboratories and food inspection units/detachments and laboratory attached to QMG's Branch (ST-7) Army Headquarters CHAPTER IV—MANUFACTURING ESTABLISHMEN’ Military Farms (including Young Stock Farms) TS sheets Functions and scope of military farms department) 191 | 133 Procurement of stores for military farms 192 | 134 Maintenance of accounts cog? 4 at 193 | 134 Maintenance of ledgers, cash books and returns|_ 194 | 135 Payment _issue_of fodder 195 136 Payment issue to farm employees 196 | 136 Disposal of surplus, obsolete and unserviceable! 197 | 137 stores Preparation of trading accounts and balance} 198 137(13) Preparation | of administrative report by’ consolidating the trading. accounts received from) ae the various military farms Comparing the working cost of farms 200 Auditing and scrutiny of Consolidated accounts | 201 Accounting of the baling wire on baled fodder | 202 Young stock farms 203 Pricing ,of vouchers. 108, statements 204 janure accounting 205 Preparation and disposal of vouchers 206 Stock verification 207 Losses Coed Gon ingly Bakeries 1-208 General 209 | 145 Rreparation of monthly accounts 210 | 145 Yearly production account 211 | 146 Checking of production accounts 212 | 146 Instructions regarding preparation of annual| 213 | 147 production accounts Comparing the working costs of bakeries 214 | 151 Rendering of production accounts by PCsDA/CsDA|_215 | 151 Valuation of Stores CHAPTER V—VALUATION OF STORES AND RATES aluation of stores in supply/stores depots 221 | 153 Fixation of recovery rates, Prteing pw - | 222 | 154 Pricing of payment Issue transactions “| 223 | 155 Procedure of pricing of loss statements 224ee NY oth (14) Rates—ASC Stores are returned for not being in accordance with| Indents Rates —Where specified 225 157 Articles of ASC supply 226 | 157 Articles purchased locally 227 157 Bread produced in ASC bakeries 228 159 Bread obtained by local purchase 229 161 Rates—AOC & Medical Stores Ordnance (including clothing and MT) and medical] 230 | 162 stores Procedure regarding refund of the cost of| 230A | 164 Ordnance and clothing stores issued on payment! if they are returned Procedure regarding refund of the cost of Medical] 230B | 165 stores issued on payment to other Arms of Service when they are returned after obtaining the’ supplying AFMSD's approval Refund admissible when stores issued on payment| 230C | 166 War_surplus 231 166 Rates—Articles of Military Farms Supply Fodder 232 167 Rate for fodder rations issued to officer's chargers| 232A |_ 168 ‘Vegetables 233 | 168 Dairy produce 234 | 168 Army_animals 235 _| 169 Simplification of rates 236 169 Rates adopted for pricing vouchers/loss statements|_237 169 ubsidiary instructions for_pricing vouchers CHAPTER _VI-LOSSES(1s) Write off of losses |Responsibility for stores and their loss Classification of losses 244 Preparation and disposal of loss statements 245 loss statements for losses of Hospital equipment and Clothing Procedure regarding preparation and disposal of] 245A, Stores from one vocabulary Section to another or from one Heading to another Procedure regarding losses in transfer of Medical] 2458 188 Registur_of losses U.K. and Other overseas Countries 246 188 Subsidiary rules regarding loss statements 247 | 189 Deficiencies in Metal cases 247A |_ 193 Transit losses 248 194 ‘Claims against railways for losses or damages| 249 | 200 in_transit Ss Claims _assessment_against_railways 250 | 202 Assessment_of damaged stores against railways| 251 | 203 Losses relating to Central Purchase’ in India and in the Losses of tinned food stuff 252 | 204 Stores received from overseas 253 | 204 {Cases in which loss statements are not required! 254 | 212 CHAPTER VII—DISPOSAL OF SURPLUS OBSOLETE STORES Actual Disposal of Such Stores AND Procedure for obtaining Disposal Orders for Serviceable Surplus, Repaired Surplus and Obsolete Stores and it Disposal of serviceable and repairable surpl 56 ‘and obsolete_stores through DGS & D 220 Proeedure for the declaration of surplus stores {by stock holding formations 257 221Disposal of surplus stores by D.G.S. & D.-| 258 Procedure for_ Release of Surplus Stores—How effected 259 Sale Accounts—Preparation and Disposal Procedure for the preparation of sale accounts | 260 Procedure regarding sale accounts 260A Disposal of Serviceable Surplus and Obsolete Stores by Army Authorities upto a limit of Rs. 5,000 in Book Value for any single Category of Stores General procedure for disposal of surplus stores| 261 227 by Arm Headquarters Procedure for the disposal of surplus ASC stores| 262 | 228 Procedure for the disposal of AOC stores 263 | 231 Procedure for obtaining Disposal Orders for Salvage and Scrap (Unserviceable Surplus_and Obsolete Stores) Responsibility for the disposal_of salva le and) 264 scra ap. Ee pidwlvase brs Procedure for the disposal of salvage and scrap| 265 CHAPTER VIII-VERIFICATION OF STOCK General difinvtirs yh Mork big 268 Recording of stock verification 269 | 235 djustment of discrepancies found on stock taking470 | 236 Stock Taking/Verification in ASC Supply Depot/installation except Retail Shop ASC Introduction 271 | 236 Stock verification register 272 | 236 Procedure for stock taking 273 Verification of stocks in depots/installations Stock taking of ASC stores and motor/aviation spirit(17) Stock Taking/Verification in Armed Forces medical Stgre_ Installation Porn Responsibility of Officer Commanding 276 241 242 tock_taking—When to be carried out 277 Maintenance of stock verification report 278 242 Stock Taking in Military Farms Departmental Stock taking~responsibility for 279 | 243 Stock Taking in AOC Depots Stock taking in ordnance depots | 280 | 243 tock taking of ammunition 281 | 244 Stock taking of attractive and fast moving items| 282 | 245 | Stock taking of arms 283 245 Stock taking of ‘any individual items. 284 245 Procedure to be adopted after: stock taking .285-| 245 Maintenance of registers 286 246 L 3rd/4th Echelon Workshops Stock Taking in Ordnance Stores Section attached to Stock taking—Physical_checking of 287 247 Stock Taking/Verification in EME Workshops Physical_verification_ of stock 288 248 Discrepancies disclosed by stock taking 289 248 Stock Taking in Units_and Formations Periodical checking of stock 290 249 Annual_stock taking in unit/formation) % 291 249 Stock of repair material ten | 202 250 Stock taking of Asc_articles 293 250 Stoci Verification by the Defence Accounts Department PhyGical verification of stock by Defence Accounts| 294 Department 250(18) Procedure for stock verification by the Defence, Accounts Department CHAPTER IX—MISCELLANEOUS, Issues to Foreign Governments Issues to foreign governments 299 | 252 Issues to HMG Gurkhas in India 300 | 252 ; Issues in Aid of Civil Authorities laintenance of statistics, when troops are called] 301 252 out in aid_of Civil authorities Procedure for the collection of statistics in respect] 302 | 253 of stores issued General procedure for assessment of extra) 303 | 254 expenditure CHAPTER X—ARMED FORCES MEDICAL COLLEGE General 306 | 255 Accounting procedure 307 | 255 Stock taking 308 | 256 Medical _stores 309 256 Blood transfusion department 310 | 256 Register of blood donors and blood bank registers} 311 | 257 Issue_of blood to civil hospitals, etc. 312 | 258 Local_purchases 313 258 Pathology department 314 | 258 Radiology department 315 259 Preventive Medicine department(a9) APPENDICES PARA _|PAGE Preparation and distribution of vouchers 4 Appx. |_| 261 A-in-U_Monetary Allotment Register Appx. | 271 Register of hire/loan issues Appx. Ill | 272 Register of hire/loan issues—Private bodies _|Appx. IV | 274 Forwarding Memo Appx. V_| 277 Non-Expendable Equipment f Appx. VI | 279 Consolidated trading and profit and loss account|Appx. VII} 280 ‘of dairy farms for the year Balance sheet of Government Military Dairy |Appx. Vill| 286 Farms as on the 31°' March Dairy farms : Appx. IX | 287 Consolidated production account of ASC/Appx. X | 288 bakery/bakeries at/in for the year Stock Verification Register (Discrepancy Report) |Appx. XI | 289 Stock Verification Register Appx. Xil| 290 Stock Verification Register (Specimen Appx. XIII] 291 completed form) ASC Supplies—Issues on payment Appx. XIV|_ 293 Index(20) STORES ACCOUNTING INSTRUCTIONS FOR THE ARMY CHAPTER I ; GENERAL Instruction— General neral Accounting Procedure Se 4 Le] The accounting of stores in defence formations is generally done on a quantitive basis. In the case of manufacturing establishments, however, the accounting is also done on a cost basis to facilitate preparation of the annual production, trading and Profit and loss accounts. In store holding establishments items will be accounted for by quantity and condition. All records pertaining to the receipt and issue of stores in depots, manuf: turing establishments, units and formations (including headquarters formations) will be maintained by the store holder in charge of the stores.” He will maintain ledgers, account cards, bin cards or other records prescribed in’ departmental regulations, to account for the stores, to afford all essential and complete information required for administrative purposes including the maintenance of stock at its proper level. All transactions in the. acéounts will be supported by relevant vouchers (reccipt/issue/expense/transfer vouchers, loss statement, cle) and the balance shown in the accounts will represent the actual stocks in hand, In the case of ordnance depots and ASC suppy depots, the stores are accounted for centrally in the depot,(21) Rules regarding Ordnance Accounts and Duties of the Defence Accounts Department. et in addition to the general rules in chapters 1, 9 & 10 and ‘[Appendix I to FRI Part I (1942)}] and the Rules in FRI and RAOS(I) the following special rules apply to ordnance accounts. -The Defence Accounts Department may_call for “such returns or details of work as they may require, and the above may insert rates and values in respect of issue and expense youchers and loss statements. The Defence Accounts Department shall_compile and publish the annual_accounts of factories, including balance sheet, capital and production accounts. Depot Stocks—Where obtained from ——————__—__ Stores stocks in Depots and manufacturing establishments are obtained— (a) by purchase from foreign countries; (b) by purchase in India through a central agency; (c) by purchase from manufacturing establishments, such as Indian Telephone Industries, Bharat Electronics and National Instruments Factory; (d) by purchase in India through local executive authorities; (e) by manufacture in factories of EME workshops; and (f) by transfer from other depots, units/formations. Documentation of Stores purchased in the UK, Other Continental Countries and U.S.A. Se ecaaeeelicalncal aati Detailed instructions in: respect of documentation of Stores purchased in the United Kingdom, other continental Countries and U.S.A. are contained in paras 1126 to 1130 of the “Regulations for the Army (1962)”. 1 Requires amendment.(22) Purchases in India through a Central Agency A Such purchases are made for the Defence Services by t Director General of Supplics_and Disposals and by the Chief Director of Purchase, Ministry of Food and Agriculture, Tespectively. The Chief Director of Purchase, Ministry of Food and’ Agriculture, is ordinarily responsible for the purchase of Food grains, wheat_products, tinned_provisions etc., while the Director General of Supplics_and_Disposal will_arrange for the purchase of Stores, other than food stuff. The requirements, of the various storeholding depots throughout India, are. consolidated at Army HQ and firm demands placed on the “Director General of Supplies and Disposals and Chief Director, of Purchase, Ministry of Food and Agriculture, for arranging the supply of the stores at various stations in India, where the depots are located. Inspection Notes—Disposal of [5] The consignee ordance depots will receive from the contractors, along with the railway receipt, 3 or 4 copics of the Inspection Note (WSB 65) depending on the system of payment. On receipt, the consignee ordnance depots will— (a) check the stores received by him with the inspection notes; (b) take on charge stores actually received; (c) complete the receipt certificate, on all the copies of the inspection notes, making an endorsement of discrepancies discovered in the space provided; and (4) retain one copy for his office record and return other copies to the contractor, to enable him to claim the payment from the Pay and Accounts Officer, Ministry of Works, Housing and Supply. After payment has been effected to the contractors, necessary debits will be raised against the Defence Services,(23) supported by relevant documents. The Controllers of Defence Accounts, on receipt of such intimation, will pass on the documents to the LAO of the consignee ordnance depot, for verificatjet of the stores credited for. jases in India Through Local Executive Authorities The supply of stores is arranged locally by the executive authorities through contracts on a station or area basis. For stores purchased locally, for stock in supply and stores depots, the bills are submitted by the suppliers cither direct or through the officer issuing the supply order, etc., as laid down in FR Part II. The bills are required to _be supported by original copies of receipt_vouchers on which the stores in question fiave been brought on charge in the accounts of the formations taking delivery of the stores. Dgetimentation of Stores Manufactured by Ordnance ‘actories/EME Workshops Certain stores required for the Defence Services are manufactured in India in ordnance factories/EME workshops. Such stores will be brought on charge, in the accounts of the Manufacturing concern, on receipt vouchers, which will be kept on record for audit purposes. All subsequent issues from these manufacturing concerns will be made on regular issue vouchess: Detumentation of Stores Obtained by Transfer from ‘ther Depots etc. All transactions, relating to receipts of stores by transfer from depots/units or by placing demands on manufacturing concerns such as Bharat Electronics or Indian Telephone Industries, will be supported by the issue vouchers of the consignor, giving details of stores transferred/supplied. Separatepoceled wuitherd Aut veredin plerl ge ward ; (4) instractions- exist with reference to the general terms and esaditions of supply by these concerns. = ‘ fiowever, the stores arrive without issue vouchers, the consignee will prepare a certificate receipt voucher or Inspection note as soon as they are inspected and will take them. into stock. When the issue vouchers from the consignor are subsequently received, the consignee will enter on them the number and date of the certificate receipt voucher and inspection note on which the stores are taken on charge. He will sign one copy of the issue voucher and return it to the Consignor for his record. ‘Documentation of Issues ——— Stores issued from a supply or stores depot, manufacturing establishment or unit are of various classes viz— (a) free issues (transfers or for final issues, for consumption); (b) issues on payment; and : (©) issues on loan with or without recovery of hire charges, as permissible under the rules, All transactions relating to issues of any of the categories mentioned above will be supported by issue vouchers. The vouchers will show scparately, where Prescribed, serviceable, repairable and unserviceable articles, except articles of clothing and necessaries, which will be conditioned as either serviceable (new) part worn or unserviceable. Documentation of Stores Transferred etc. ——— TEM etc. For various transactions on account of stores transferred, issued free or on payment, the number af copies of vouchers prepared and the method of disposal of the vouchers are given in Appendix 1.(25) When stores are sent overseas, the issue vouchers should indicate the name of the vessel by which the stores have been shipped. The officer commanding the depot will be responsible for arranging, that the necessary entrics are made on the vouchers furnished to PCsDA/CsDA concerned. PCsDA/CsDA will also be furnished with copies of packing accounts/invoices, relating to the shipment. Blank. Space for notes by ReadersCHAPTER II_ || account: (26) ING IN STORE DEPOTS Stock Accounting in Ordnance Depots (Including RSSDs and Salvage Sub-Depots) —————_———_ The stocks held on cl harge in ordnance depot, will be accounted for in a stock record kept in one of the following forms (Accounts Cards)— Depot Account cards to be used (a)_|Ordnance Depot |AFO-2706. (b) [Ammunition Depot |AFO-2670 | (IAFO-2484-A_ will be! used for accounting of empties) (c) |Vehicle Depot Vehicle Register IAFO-2706-Non expendible |AFO-2678 Vehicle Store Summary||AFO-2676 Kit Stores IAFO-2698 POL Stocks IAFZ-2109 (d@) |RSSD Form number not yet allotted. The revised form given in procedure will_be adopted. (e) |ESG IAFZ-2286-A—Non expendible IAFO-2706 — Expendible Section (f) |Salvage Sub Depot/|IAFO-2645-D Section Equipmert —_Holding|IAFO-2740 CPIS, MOKS & QM Stores IAFO-2645-B ()_ [Ordnance Stores Section/OFPs |AFO-2630 Depot Transport Section IAFO-2186(27) omen of Account Cards i — eee Separate sets of account cards will be maintained for the following type of depot stocks— (a) Central Depots or Ordnance Depots own stocks. (b) Dispersed stock held on behalf of Central Depots. (c) Command ‘Pools’ of stores. (d) Surplus stores after declaration to Director General of Supplies and Disposals as such. Maintenance of Cards for Repairable/Unserviceable Stores —_————qqqg—Keo- iim When repairable/unserviceable stores of any of the stocks mentioned in para 17 above, are held by the depot in addition to serviceable stock, separate account cards will be maintained for— (a) Serviceable ; (b) Repairable ; (c) Unserviceable ; and (d) PWS/doubtful Note—Cards for doubtful stores will only be opened when _the Stores are of very technical nature and it is not _possible_to condition them immediately on receipt. Such stores will not be kept unconditioned beyond three months from relevant date of receipt. — AOC Stores—Supply of Ordnance depots are primarily responsible for the supply of stores of AOC supply to military units and_formatioi n addition to free issues, stores are also supplied on hire, loan and payment. (ce id dal Free Issues of Stores [zo] In respect of free issues, units, and formations will submit indents on IAFO-2705 to the ordnance depot quoting \(28) the authority for demanding the stores. The indents will be checked in the ordnance depots for verifying that the quantitics demanded are authorised by existing scales and regulations and taking the stock position into account, pass the indents for issue. The procedure for the preparation and disposal of issue vouchers in regard to the free issues will be as laid down in Appendix I. On receipt of indents for stores from the units, issue vouchers will be prepared by the depots as laid down in the ‘Issue Procedure’. Stock Records (a) Ledgers (IAFsO-1285 and 1285-A)—Stock and duc Sheet—When used will be prepared and maintained for cach item of stock in the manner laid down in paras 528, 529 and 530 of RAOS(I) Part II. (b) Visible Card Index—When the stock record is in the form of a visible card index the foregoing instructions will be modified to enable the principles laid down in para 531 of RAOS(I), Part II, to be followed. (c) Maintenance of the stock record— (i) Stock records will be maintained as laid down in ara 532, RAOS(I), Part II. a nv articles brought on charge in the stock record will be clearly marked as such on cach sheet. (iii) When stores are indented for in quantitics less than the minimum quantities that can be issued, minimum issuable quantities will be issued and accounted for in the ledger. Indents and vouchers will be endorsed—"Minimum issucable quantity supplied”, (iv) Components of shell and cartridges, such as. clips and plugs will not be accounted for separately when they go to make up complete rounds, (y The prior sanction of the Director of Ordnance we Services will be obtained for the despatch of stores(29) to Army ordnance factories for repairs or alteration when the estimated cost of repairs or alteration ceeds Rs. 1500. . 0 stores will be transferred between AOC establishments except under the orders or with the prior concurrence of the Director of Ordnance Services, Vouche) All receipts and issue transactions posted in the stock record will be supported by the relevant receipt, issue, adjustment, expense vouchers/Loss statements. The vouchers may be written in indelible pencil or typed, copies being prepared by carbon process and care being taken that all copies are legible. The nomenclature of the store will be shown in the’vouchers as in the corresponding stock record. Vouchers other than those on payment issue and loan for which hire charges are recoverable will not be signed by the issuing establishment. The instructions printed in. the forms will “also be followed in the preparation of vouchers. All vouchers in connection with the issue-of stores for internal use of the depot will be endorsed as A-in-U Reserve and Mobilization Stock —————— Reserve and mobilization stock will be accounted fr under the headings and in the manner laid down in para 519 RAOS(I), Part IT. Articles in Use (a) A monetary limit is fixed every year for each ordnance depot upto which stores can be drawn by them from stock for deparfmental use. All items of A-in-U will oe accounted for centrally in the expense stores group (ESG) of the depot. All non-expend¥ble items-of the A-in-U in respect(30) of stores held by sub depots/groups ctc., will be brought to account in the A-in-U ledgers maintained by the expense stores group supported by an up-to-date distribution list. Any item of A-in-U cquipment manufactured by the groups of the depot should also be brought on charge centrally in the A-in-U ledger of expense stores group and should be supported by certified receipt voucher. All expendible items of A-in-U will be accounted for by the expense stores group on IAFO-2706. All receipts will be brought on charge as per normal procedure. Issues will be made and written off from stock records on IAFZ-2183 (Expense/Exchange/Indent/Voucher) received from sub depot/group of the depot. . The sub-depot/group of the depot will not bring on charge the expendible items, including expendible packing material, in a ledger but their consumption will be closely watched on the proforma below, one page per item being used : Date Receipt Issue Balance Remarks 1 2 3 4 5 As and when withdrawals or replacements to the stock of expendible stores in Sub-depot/group are made, an appropriate entry will be made in the above record. Special packing containers will be accounted for by the -sub-depot/group on Account Cards (IAFO-2706) and ordinary packing cases etc., on IAFZ-2286-A by sizes. (b) An A-in-U monetary allotment register will be maintained by each depot in the form shown in Appendix II. At the time of indenting for stores, the indenting depots will price their demands with reference to a price list of items formally debitable to the A-in-U monetary allotment. The list will be obtained from central ordnance depots, and will be kept up-to-date: It-would be enstred that the figure in column(31) 5 of the form at no time exceeds the authorised A-in-U monetary allotment for the year. The issuing depots will price their issue vouchers and issue stores as demanded. On receipt of the stores the allottces will post up columns 6 to 9 of the register with the actual cost of stores received as shown in consignor depot .issue* vouchers. Where a difference between the estimated expenditure and the actual expenditure is revealed, the progressive total of estimated expenditure (column 5) will be credited/debited by the amount involved and an explanatory note given in column 10. Stores Held in Deposit Stores held in deposit on behalf of units and formations will be accounted for on IAFZ-2286. Transactions for stores held on deposit charge will be carried out in the normal manner, but unit’s copies of vouchers, receipt or issue, will be accompanied by one copy of IAFO-2398. Stores Received on Loan from Ordnance Factories and Inspection Sections Stores received from ordnance factories and inspection sections on loan by ordnance depots will not be brought on charge in the ledgers of the depots. The issues will be treated as nominal by the factories/inspection sections concerned. Storés Issued on Hire In regard to stores issued on hire for which hire charges are recoverable, action will be taken by the depot to watch for the recovery of the hire charges periodically. In the case of issues to officers of the Defence Services, the pay accounting authorities will be intimated the hire charges recoverable and their acknowledgements obtained and recorded. For issues to civil departments the P.C.D.A/CDA of the issuing depot will(32) be furnished with details for raising the necessary debits against the civil Accountant Gencral concerned. In regard to issues to private bodies or persons the depot will be responsible for Tealising the hire charges and for submitting the treasury receipts to the P.C.D.A./CDA through the Local Audit Officer. A register of the loan issues as per proforma given in Appendices III & IV, will be maintained in the RSSD of the Parent depot concerned to watch for the recovery of the hire charges wherever recoverable, and for the return of.the stores on termination of the period of hire. Inspection of Hired Stores The stores issued on hire, when returned, will be inspected and a statement of deficiencics/damages with details of the cost of repairs required to put back the stores in serviceable condition made out. Necessary action will be taken by the depot authorities for the recovery of the cost of repairs from the hirers. The procedure for the recovery in this regard will be the same as for hire charges. While assessing the amount of loss/deficiency to be recovered, the provisions of Rule: 16, sub- para (ii) 3 of the Tentage Regulations (1942) and para 71-B, ERI Part I (1933) will be taken into account. In the case of local governments and others not administered by the Ministry of Defence the cost of packing and freight in both directions will be borne by the indentor. — of Stores Issued on Loan _———————— et The value of storés issued on loan and not returned within six months from the date of issue is chargcable against issue. The latest rates prevalent at the time when the loan issues are converted into payment issues should be charged againgt the parties concerned in such tases, It should, however, be ensured that the latest rate charged is for the same pattern(33) of article as was originally issued on loan. In the case of NIV items the estimated rates approved by the Ministry of Defence (Financé) will be adopted. The loan period will commence from the date the Storesivehicles_are despatched _by the depots or delivered in the case of local delivery/collection. The loan period. will éxpire on the date the stores/vehicléS ;.are~ despatched or delivered in the case of local delivery by units to ordnance; the transit period for the return journey will not count towards loan period. The units when returning storesWvehicles by rail, will enter despatch details on issue vouchers as also the number and date of the railway receipt. In case the. stores/vehicles are returned by road the date of convoy note will be considered as the date of despatch. ent Issues Stores Issue of stores from ordnance depots on payment,’ aré of the following categories :— (a) Payment issues to civil departments/railways. (b) Issues to civil institutions. (c) Issues to foreign governments against demands sponsored by the Ministry of External Affa (d) Issues to overseas indentors. (e) Issues to officers. (f) Issues to military departments :— (i) Issues to military units/formations (Other than MES) for book adjustment against grants/allotments. (ii) Issucs to Navy, Air Force, MES and CGDP organisation. (iii) Issues to military farms and factories. (iv) Issues: against A-in-U allotments. The procedure in regard to ‘the preparation and disposal Of vouchers in respect of payment issues of the catcgorics Mentioned above will be as laid down in Appendix I.(34) Note—A payment and book debit issues register will be maintained in the depots and all transactions in respect of payment issues and inter-service adjustment transactions will be recorded therein. Issue of Stores by Depot to Different Categories ——_—— fa] In addition to free loan, hire and payment issues, the following categories of issues are also made by ordnance . depots :— (a) Issues for test, identification or examination. (b) Issues of samples to disposal organisation. (c) Issues for experimental purposes. (d) Issues to ordnance factories for repairs. (e) Issues to RSSD and salvage sub-depots/sections for conditioning, washing/dry cleaning, repair, break-up and disposal. Stores for Test, Identification or Examination ——_ [52.] (a) Stores taken from stock for test, identification or examination will be accounted for as laid down in para 545 (ec), RAOS (1), Part IL. (b) Stores tendered by contractors which are expended in test will be accounted for as laid down in para 546, RAOS (1), Part II. (c) Stores tendered by contractors as samples which are not expended in test will be accounted for in the “Distribution” on IAFO-2289, showing disposal. (d) Stores will vill be issued to technical development e estab- lishments‘on IAFO-1651 which will be treated as a loan issue voucher. The return of stores will be watched through a simple Joan ledger. which will be maintained. The unexpended portion of the stores returned by the technical development cstab- lishments will be taken on charge on certified,receipt vouchers.(35) (e) Stores will not be issued on loan _issue _Youel under “the | following conditions :— aS for identification by the stock groups/ sub-depots to the PC and P Sections of their own depots. (ii) Stores sent by the PC and P Sections to technical cells attached to their depots. In the above cases PC and P form 16 will be uscd, change of locations from sub-depots to PC and P Section/ technical cells will be indicated on a relevant bin card and the return of such items will be watched through a simple register to be maintained for the purpose. Note—The procedure outlined above will not apply to issue samples of ammunition, explosives which will be governed by Chapter 17 of RAOS (1), Part I. Issties of Samples [33.] Issues of samples to the disposal authorities will be treated as free issues and regular vouchers prepared and disposed of in the normal manner. Stores Issued for Experimental Purposes Stores issued to a unit for experimental purposes wilt be accounted for as laid down in para 548, RAOS (1), Part II. Jae Issued for Instructional .Purposes ———_—————— Stores issued for instructional purposes and classed as FFT (fit for training) should be priced at 50 per cent of the vocabulary rates. Adjustments of ‘Stock Records ——— The adjustments of the stock record will be made in accordance with the procedure laid down in pasa, 550, RAOS. (0), Part-t1.(36) Components Recovered from Break-up, Unserviceable. : or Repairable Small Arms and Machine Guns. The detailed instructions laid down in para 542, RAOS (1), Part II will be followed. Unserviceable Gun and Carriage Components. ee The orders contained in para 543, RAOS (I), Part Il, I be observed. Stores Sent to a Factory antl For detailed instructions see para 544, RAOS (I), Part II. Stores Returned to Ordnance Depots for Repairs or Conditioning’ 4 Returned Stores Sub-Depot functions inside an ordnance depot for purposes of receiving stores requiring repairs or conditioning both form the stock groups of the depot as well as from units and formations. Conditioning and repairing will be carried out by the RSSDs, making maximum use of their man power and machinery depending upon the nature of the .items and repair needed. Closest possible liaison should be maintained at all times between RSSDs and EME workshops to ensure maximum utilization of facilities provided in RSSDs/E ‘& RSGs (Expense and Returned Stores Group). Until they, are called for by the EME, the RSSDs will also be responsible for holding of those stores the repairing of which is the responsibility of EME. The accounting in RSSDs will be on account cards and all transactions between the: stock groups and the RSSDs and between units and RSSDs will be on regular reccipt/issué vouchers. Stores on receipt in RSSDs are checked and sorted out initially by incharge receipts area and vouchers, are corrected for nomenclature and gencric Ireadings. If any change in part number/designated generic heading is(37) revealed in the stores after they have been taken on charge on the ledgers in RSSDs the difference will be regularised by meagns“of transfer vouchers (I.A.EZ.-2715). sponsibility of a Salvage Sub-Depot or a Salvage ection of RSSD in Ordnance Depot i ee etlileel ated Sa [az] A salvage sub-depot or a salvage section of the RSSD, functions in an ordnance depot and is responsible for’ the receipt, storage, accounting, breakage and final disposal of all unserviceable, obsolete and surplus serviceable stores offsmall value except— (a) Small Arms, Machine Guns and components thereof, which will be disposed of in accordance with section 78, Chapter 16 RAOS (I), Part Il. (b) Ammunition and explosives including drill and dummy stores. Valuable stores which can be easily identified as such will be accounted for under generic heads both in numbers and weight e.g., blankets, sheet ctc., will be accounted for in numbers and weight, while metals will be accounted for by weight only. Valuable repairable ungraded stores will also be accounted for under generic heads. Stores not valuable and also those which are valuable but are received in an incomplete condition and as such are saleable as scrap only, will be accounted for under the designation and accounting unit authorised, MT vehicles will be accounted for by numbers and BA numbers, engine number and chasis number being shown against cach vehicle. Accounting in salvage sections/ sub-depots will be done on account cards and all transanctions avill be supported by regular issuc/reccipt vouchers. Where prescribed items will be accounted for both in number and weight, the columns in account cards being divided into sub columns showing weight and number.(38) The salvage sub-depot section will also be responsible for the issue of salvage and scrap (except MT components and assemblies which are issuable on demand only to EME workshops and ordnance) to military units and formations, whenever demands for such items are received from them. The indents will be signed by the commanding officer of the unit and the purpose for which the stores are required, will be stated. The salvage sub depot/section will be responsible for the disposal by sale of all salvage stores stocked by them. Blank. Bonded Stock of Covers, Tubes and Solid Tyres. [43.] The detailed instructions are contained in para 556(a) (ii) (c) and (ec), RAOS (1), Part IL. Drawings and Instructional Prints ————eessee [44] See para 560, RAOS (1), Part II. Old Pattern Equipment ee Old pattern equipment is not intended to meet army requirements and will, therefore, be accounted for in the special ledgers maintained for the purpose by ordnance depots. The ordinary rules for stores accounting will apply. Losses or damages to such equipment, while in stock or in transit, will be dealt with under the order of the competent financial authority, as’‘for any other stores. Arms and ammunition 46.) Confiscated arms and ammunition will be dealt with as per Chapters 16 and 17, RAOS (I), Part II. No credit or debit is to be raised in respect of these stores.(39) »/Conseyvancy Stores Stores demanded by units and formations conservancy purposes will be issued free on an “as req basis. Note—With a view to ensuring that the allotment is not exceeded, the L.A.O. will render monthly to the PCDA/CDA, a statement showing the value of issues made during the previous month for conservancy purposes to units located in the audit area of the PCDA/CDA. Preparation of Work Order and Record of Sawing and Wastage of Timber ———__ for ed” A combined work order and record of sawing and wastage of timber will be prepared on IAFO-2505 in sextuplicate by the group holding timber. The copies will be disposed of as per instructions issued by the Government from time to time. Bringing on Charge Scraps and Saw Dust During Sawing of Timber — Scraps and saw dust during sawing of timber, will be brought on charge in ESG/MSSD by means of CRVs which will be linked with the relevant IAFO-2505 (record of sawing and wastage of timber) and disposed of on regular issue voucher. In the casé of saw dust apart from the sale to the Payment consumers, the nearest ASC depots will be contacted for any quantity required by them which will be issued on demand subject to the condition that the consignees will make their own arrangement for conveyance of stores. Disposal of Unserviceable Timber/Scrap Wood ‘Unserviceable” timber/scrap wood will first be offered {0 local ASC depots for issue in lieu of firewood, 4 Ibs (1-814(40) Kgs) unserviceable timber/scrap wood will be treated as equivalent to 1lb (00-454 Kg) of firewood. In case of there being no demand from them, it will be disposed of ex-site to the Defence Services personnel paid from Defence Services Estimates and Industrial Canteens of Defence Establishments On, payment. The officer commanding of the depot/unit will fix the scale to be issued to various categories of personnel commensurate with the demands received and the stocks available. Rate of payment will be fixed, in consultation with the ‘PCDA/CDA concerned by the local commander and reviewed annually. Unserviceable timber/scrap wood left undisposed of by th means will be auctioned in the normal manner. _ Ae mentation of Receipts in Ordnance Depots [s1.] The general procedure laid down in Chapter I will be followed, in regard to documentation of receipts in ordnance depots. In the case of stores returned by units, etc., to the depots, they will be conditioned (with the assistance of technical experts and store holders as necessary) and accounted for under the condition accepted by the depot. In these. cases, the condition of the stores will not be shown by the units on the vouchers, but the depots will classify the stores as serviceable, repairable. “PWS” (in the case of clothing items only), unserviceable or doubtful as the casc may be, and note the -same in red ink on all copies of vouchers returned to the unit. This will be done in all cases in which a refund is due to the unit or where the change in condition is due to causes other than fair wear and tear. In other cases the condition will not be noted, The stores will be brought on charge in the condition as classified,(41) Accounting of Unit Equipment, Unit Clothing, Rations and POL and MT oa The procedure outlined in Chapter III will be followed. Stock Taking The general procedure in regard to stock taking is ‘nin Chapter VIII. Vehicle Depots General 54.] The general principles governing the accounting of stores in ordnance depots will also apply to vehicle depots. The following paras, however, indicate certain special provisions applicable to vehicle depots. Mechanically Propelled Vehicles er [55] Mechanically propelled vehicles will be accounied for as per provisions of para 1075 (a) of RAOS (1), Part III. Note—Specialist equipment of ‘B’ vehicles and special fitments and detachable armaments of ‘B’ vehicles will be held separately by BA numbers, either locked on the vehicle or in boxes. Maintenance of Documents SS aeeaceatactalat The following documents will be maintained for accounting of vehicles and kit in vehicle depots :— (a) Vehicles—Vehicle Stock Summary (IAFO-2676), Vehicle Register (IAFO-2678). . (b) Kit—Stock Account Cards (I.A.F.O.-2698). Receipt and Issue Transactions. ET The daily reccipt and issue transactions in a vehicle depot will be recorded in a daily statement of receipts/issues (IAFO- 2741) which are the primary documents from which(42) the stock records are posted, References to the relevant Teceipt/issue vouchers will, however, be shown in the DRR/DIR. The general procedure for the preparation and disposal of vouchers will be as laid down for ordnance depots. Issue of vehicles from vehicle depots will be made on the authority of issue orders and stock transfer order, from the Army Headquarters and no indents from units/formations are required to be submitted to the depot. Adjustment Vouchers Changes in the condition of stock vehicles while in storage will, if certified by the EME Inspector as not due to theft, fraud, neglect, want of proper maintenance or lack of suitable storage accommodation, be adjusted by means of adjustment vouchers. Changes in condition, attributed to pilferage of parts or neglect of any kind should be treated as “losses” and dealt with under the general rules in Financial Regulations, Part I. Issue of Chassis Issue of chassis to local body builders will not be made on regular issue vouchers, but on convoy notes only. Final issue of chassis to body builders located in outside ‘stations will, however, be made on regular issue vouchers. Appropriate action will be taken to note the transaction in the vehicle stock summary and the vehicle register, with a view to watch the return of the chassis after body building. (a) The following special procedure will be followed in regard to the adjustment of the cost of vehicles issued to MES, Air Force and Navy. The cost of vehicles will be adjusted(43) half yearly by the’ CDA, Central Command, Meerut, in respect of issues to MES ; by the CDA, Air Force, DehraDun, in respect of issues to Air Force; and by the CDA, Navy, Mumbai, for issues to Navy. The respective Service Headquarter will maintain lists of issues of vehicles to the services concerned and forward the lists periodically to the PCDA/CDA in question through the DFAs of their own branch and the DFA(O) (who will price the lists) for purposes of effecting the necessary adjustments. The cost of vehicles returned by MES, Air Force and Navy will also be adjusted in the same manner on a half yearly basis. Note—The six monthly statements will invariably show the quantity of POL issued with the vehicles to Air Force, Navy and MES. (b) The following procedure will be followed in regard to the adjustment of the cost of vehicles issued to Military Farms— The adjustments will be carried out monthly. A list showing particulars of vehicles received will be forwarded ‘in duplicate to AFA (0-3) by'the Service Headquarter concerned through the respective DFA and MGO Branch. The respective DFA and MGO Branch will check the correctness of the issues and AFA (0-3) will indicate thercon the total amount to be debited and return the statement to the respective Service Headquarter for transmission to the! CDA, Central Command, Meerut for adjustment. (c) The procedure outlined above will not be applicable in case of Class V vehicles returned from 1-7-54 onwards and Class IIT and Class IV vehi ‘0 ordnance -hy, Air Force and Navy as replacement for such vehicles will be issued free. SSS 1 les returned from 1-10-55 onwards Requires amendment.(4) Note—As issues to CGDP Organisation are to be treated as Inter-Service transactions, vouchers in respect of issue of vehicles will be marked as “on payment by book debit” and disposed of in the normal manner. Issues to Ordnance Factories x oa Although issues of stores to ordnance factories are ordinarily not subject to Inter-Service adjustment, issues of* vehicles to factories will be on payment by book debit to Major Head-86 by Contra credit to Main Head 6 C. Vehicles Issued on Loan Vehicles issued on loan will be struck off charge in the stock records duly supported by loan issue vouchers. Full particulars of the Loan, issue voucher number, name of the unit etc., period for which loan is sanctioned, etc/will, however, be entered in a loan register to be maintained by vehicle depots. AOC Stock and Convoy Ve Receipt When vehicles are returned by units to vehicle depots, a copy of the MT gasoline issue voucher should be forwarded to the Chief ordnance Officer of the vehicles depot together with the vehicle issue voucher for similar action as indicated in para 66 below. MT gasoline will be drained off from all vehicles on receipt in vehicle depots. The quantity drained, will be endorsed on the unit issue voucher and the signature of the unit representative will be obtained, The quantity vouchered by the unit will be brought on charge and the quantity issued in transit (i.¢. the difference in the quantity drained and quantity vouchered), will be charged off by means of a certificate issue voucher.(45) The fuel required for the movement of vehicles inside the vehicle depot will be issued against each BA number and the quantity issued will be posted in ledger. MT gasoline recovered from vehicles after defuelling will be re-issued for immediate consumption i.e. to vehicles under issue (excluding AFVs depot transport). At the time of re-issue, it will be mixed with fresh MT gasoline in the ratio of one art recovered MT gasoline to four parts fresh MT asoline. filling up-vehicles going for storage. in to be taken in Case of Non-Receipt of Vehicle ‘og Book : In case of non-receipt of Vehicle Log Books with vehicles from consignor, vehicle depots should immediately raise a discrepancy in the normal manner and take steps to progress all subsequent action in this respect. If, in spite of action, outlined above, log Books are not forthcoming, the matter will be reported to the formation head-quarters concerned for instituting disciplinary action against the defaulter unit. Action _will be taken by vehicle depots _to_build up to Log Books afresh with all the information that may be available With them. No further references, in this connection, will be made either to the consignors or their dependent EME workshops, for it is felt that no useful purpose will be served as a result thereof. ; In case of a loss of any Log Book by a vehicle depot 4 departmental court of inquiry will be convened to investigate into the causes of its loss. A fresh Log Book will be prepared immediately .thereafter. Copies of the proceedings of all such Courts of snguiry will be, forwardéd to the Brig Ord. Headquarter Command cenegsyied ior his information.