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Para No. 6.2.1 Annexure: 6-A1 (contd.)

1418. Check of Monthly Stores Returns: In the Divisional Office, the Imprest and Surplus
Stores Accounts (Form No. E. 1417) received from the subordinates should be checked to see

(i) that the opening balances of the items appearing in the accounts agree with the
closing balances of the accounts in, which the items last appeared;

(ii) that all receipts have been taken correctly to account as debits;

(iii) that the issues of materials are in order and reasonable and have been correctly
taken to account as credits;

(iv) that all transfers within the Division agree - i.e., that the issues in the account of
one subordinate agree with the receipts in the account of another subordinate,
any disagreement noticed being rectified and the subordinates concerned advised
of the correction; and

(v) that, in the case of Imprest Accounts, the sanctioned imprest has not been
exceeded without proper authority.

Form No. S.1817
…………………………Railway

………………………..Department
Ledger for Imprest Stores

Reference to Authority:

Authorized Stock …….Unit …… Rate ……
Class ……………………………… P.L.No. …………………………………….
Nomenclature …………………………………………………………………

Date of Issue or Date of Issue of
Receipt Receipt Notes Quantity Receipt Receipt Notes Quantity
or Remarks or Remarks
issue Number Date Receipt Issue Balance issue Number Date Receipt Issue Balance

1 2 3 4 5 6 7 8

Chapter 6: Signalling Stores and Accountal Page 116 of 535