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1449. The responsibility for having a daily record maintained, a monthly return prepared,
checked and valued and cost adjusted as prescribed in these rules devolves on authority in
executive charge of the works. The Accounts Officer who maintain the works Register is
responsible for the final adjustment of all materials-at-site transactions.
1450. Verification of Materials-at-site: The authority in executive charge of works for which
material at site accounts are maintained should arrange for a periodical verification of the
following materials at site pertaining thereto
(a) Permanent Way materials.
(b) Other materials at site which can be readily separated and distinguished from any
of the same description but of different category.
Chapter 6: Signalling Stores and Accountal Page 121 of 535
