DEFINITION, NECESSITY AND SAFE CUSTODY OF STORES

 

DEFINITION, NECESSITY AND SAFE CUSTODY OF STORES: Different types of materials and equipments are required for the execution of works. In order to execute the work efficiently in the Public Works Department, it is therefore necessary to maintain a store of various articles at one or more places in a Division. The materials etc can be arranged well in advance so as to use only the approved and good quality of materials.

The Divisional officer is responsible for the safe custody and proper distribution of stores. The stores are to be protected against deterioration, fire, damage and theft etc. The materials in the store may be kept at the divisional headquarter or as is generally the case, may be scattered all over the division under the charge of Sub Divisional Officers and J.E.

CLASSIFICATION OF STORES: - Stores can be divided into two distinct categories as mentioned below:

1.     Suspense Head of stock: - In P.W.D any expenditure, incurred either for the purchase of material or for the execution of work is atonce (turant) charged to the final head of expenditure. Sometimes it so happens that the final head is not known and as such it is not possible to debit the expenditure to a definite head. In which case expenditure incurred is charged to minor head “Suspense” under the main head “Expenditure” and kept as such until the final head becomes known.

2.      Sub Heads of Stock: - In order to facilitate the proper maintenance of stock account, the various materials of similar nature are grouped under different heads known as the sub heads of stock. All fresh receipts of stock should be incorporated under the appropriate sub head in the stock register.   A few examples given below will indicate the type of material which falls under each sub head.

SN	Sub – Heads of Stock	Examples
1	Small Stores	Nails, screws, hinges, handles, glass panes, nut & bolts, tower bolts, L-drop etc.
2	Building Materials	Cement, lime, sand, bricks etc.
3	Metal	M.S Bars, flat, iron, angle iron, tees, G.I sheets, Channel Girders etc.
4	Timber	Deodar, Teak, Shisham, Chir etc.
5	Fuel	Coal, Kerosene Oil, Fuel wood etc.
6	Painter’s stores	Linseed oil, Turpentine oil, paints, brushes, distempers etc.
7	House fittings	Wash hand basin, water closet seat, brackets Jawel rails, mirrors etc.
8	Miscellaneous Stores	Shuttering planks, baskets, tree guards bulbs.
9	Land kiln etc	Coal sheets for chimneys moulds etc.
10	Manufacture	The articles which are got manufactured from Government workshops.