Induction Training AEO

2. STOCK, STORES AND DISPOSAL
OF
SPARE / SURPLUS AND
UNSERVICEABLE ARTICLES

3. Presented by
Abdul Sattar Asghar
Principal (Rtd)
Govt. College for Elementary
Teachers, Bahawalpur
Email: ab.sattarasghar@gmail.com
Cell No. 03014268825, 03357756421

4. PREAMBLE
Government of the Punjab is very keen to
improve of quality of Education in Public Sector,
allocated considerable time energy and resources
for the Personnel of Government Institutions.
There are many types of training for Professional
Development, such as:-
a. Induction Training (For newly recruitment)
b. Post Induction Training.
c. In service Training.
d. On Job Training / Promotion Link Training.

5. NECESSITY OF TRAINING
The basic emphases to Training is to introduce
the Personnel about Departmental Polices, Acts,
Laws and how to deal with Financial and
Management matters efficiently.

6. MANAGEMENT RESOURCES
 HUMAN RESOURCES
Men power, Officers, Manager, Admn. Officer,
Fore man, Shift In charge, Ministerial staff,
workers, Service Staff(Peon, security guard, Mali,
Baildar, Driver,
 PHYSICAL RESOURCES.
Building, Machinery, Office Equipment, Cars,
Van, Trucks, Buses. Furniture & Fixture.
 FINANCIAL RESOURCES.
Money, Bank Balance, Loans.

7. ASSIGNMENTS OF AN OFFICE
a. Recruitment
b. Promotion
c. Leave
d. Enquiries
e. Transfers
f. Pensions etc.
g. Promotions
h. Purchases
i. Implementation of department’s policies
j. Redressal of complaints

8. PROCUREMENT / PURCHASES
 The main function of an office is to provide
basic needs to its personnel and subordinates
functionaries for smooth working.
 When the purchase process completed,
Technical Inspection carried out, then stock/
stores should be entered in Stock Register in
relevant pages of the Stock Registers.
 Govt. of the Punjab has endeavored to eliminate
the potential for misuse of notions regarding
General and Local Purchase Power as well as
curtail the tendency on the part of D.D.O to split
expenditure and facilitating in nature as they are
intended to be regulatory.

9. TYPES OF STOCK REGISTERS
1. Permanent Stock Register.
2. Consumable Stock Register.
3. Stationery Stock Register.
4. Library Books Register.
5. Library Books Issue Register.
6. Service Stamps Register.
7. Ice & Coal Register.
8. News Papers Receiving/ attendance Register.
9. Tree plantation Register.
10. Other necessary Register as required.

10. INTRODUCTORY
Rule 15-1. The Departmental Officers entrusted
with the care, use or consumption of stock are
responsible for maintaining correct records
and preparing correct returns in respect of the
stores entrusted to them. They are also
responsible for keeping them in proper
custody and good efficient condition,
protecting from deterioration.

11. PURCHASE AND ACQUISITION OF
STORES
 The purchases of articles required for public
service whether indigenous origin or other wise
except as prescribed in Sub Rule (b) be made
according to standing instructions.
 The power of direct local purchase or by
DISTRICT PURCHASE COMMITTEE must be
follow Rules and regulations.

12. RECEIPT OF STORES
Rule-15.4. (a) All Material received should be
Examined, Counted, Measure and weighed as
the case may be, when delivery is taken and
they should be kept in charge of a responsible
Government Servant. The Passing and receiving
Govt. Servant should see that quantities are
are correct and their quality is good and
according to specifications, and record a
certificate to this effect. The reviving Officer
should also be required that he has actually
received the material and recorded in his
appropriate Stock Registers.

13. Specimen of stock Register
Name of article: OFFICE TABLE
Specification:
Top. Vin Board
Size. 2’x4’
Frame. Iron
Date Particulars Folio No.
Stock
Remarks
Received Issued Balance
20.4.2011
M/S Aziz Watto
Furniture, BWN
C-271
2010-11
240 -- 240
9.12.2015
Modren Furniture 14-
Abdali Road, Multan
C-82
2014-15
12 -- 252

14. Specimen of stock Register
Date Particulars Folio No.
Stock
Remarks
Received Issued Balance
15.5.2015
M/S Rafiq & Sons
Traders, Bosan Road,
Multan
C-174/
2014-15
500 Nil 500
16.5.2015
Mr. Wali Muhammad
Mali ------ ------ 270 230
Name of article:
Flower Pots (Mud)
Specification
(i) Square
(ii) Size: 12” Long

15. Specimen of stock Register
Name of article:
Computer papers
Specification
(i) AA legal size
(ii) Size: 70 grams
Date Particulars Folio No.
Stock
Remarks
Received Issued Balance
15.5.2015
M/S Rafiq & Sons
Traders, Bosan Road,
Multan
C-174/
2014-15
10 Rim Nil 10 Rim
16.5.2015
Mr. Muhammad Tahir
Junior Clerk ------ ------ 01 Rim 9 Rim

16. Continue.
(b). At the time of submission of bills to Accounts
Office, it should be seen that rates are not in excess
of those entered in the Contract or agreement.
(c). The Bidder is responsible to deliver stores and
stock at his own expenses. The DDO must deduct all
Government Taxes, i.e. Sales Tax, Income Tax etc,
according to standing rates.
(d). Every Item received be entered in stock register
in its relevant pages and page No. be recoded on
Bills/ Invoices. The committee should certify the stock
in writing on each bill.

17. ISSUANCE OF ARTICLES
INDENT FORM / REQUISITION FORM
When material is issued from stock for departmental used
manufacture or sale, etc. the Government Servant in
charge of stores should see an Indent P.F.R Form.26
has been made by a properly authorized Person, examine
it carefully with reference to any orders or rules for the
issuance of stores and sign it after making suitable
alterations under his date and initial, When material is
issued, a written acknowledgement should be obtained
from the person.

18. REGISTER OF UNSERVICEABLE AND BREAKAGES
 While handling, working on a Project/ training or other
nature of work, the tools, machinery have some defects
in operating, it should be got repaired, and when the cost
serval repairs exceeds to its book value and it has
completed its age, the competent authority makes a
committee to survey/ investigation. On the recommendation
of Investigation committee, such articles should declared
Unserviceable/ surplus/ spare etc. by the authority and
entered in the register kept for this purpose.
 If the value of the Stock/ Machinery/ tools/ jeep etc. is in
exceed to the Power of the Department then it should be
declared as spare/ Surplus/ Unserviceable by District
Disposal Committee.

19. Continue…….
 All unserviceable etc. articles should be auctioned through
advertisement.
 All articles made of cast iron, aluminium, brass or other valuable
material will be listed in separate Condemned Voucher/
Register and be submitted to the board of survey/investigation
committee.
 The proceeds from sale at public auction should be credited to
“ Revenue Head “ “ Miscellaneous Receipts”
sub Head “ sales of stores”.
 If the articles have been purchased from School Funds, the
amount should be credited to related Fund/ Account.
 Condemned stores recommended for destruction should be
destroyed in the presence of two Senior Officers other than
store keeper concerned.

20. Continue……
 Articles sold/ destroyed, certificates must be
furnished for sale of amount deposited or
destroyed by fire etc.
ATRICLES WHICH MAY NOT BE SOLD
 Articles From which Government Marks cannot
be removed or easily obliterated not be
destroyed or sold.

21. CONDEMNED OR REPLACEMENT
OF MECHANICAL PLANTS,ETC.
 Condemned stores Vouchers/ lists for
condemnation of motor vehicles, plants,
machinery, Electrical, Mechanical, Electronic
and computer equipment and peripheral value
be submitted to District Disposal Committee
with inspection certificate / reports

22. LOSSES, DEFICIANCIES AND SURPLUS
OF STORES
A. LOSSES DUE TO THEFT OR FRAUD
Heads of offices suspect that loss of
stores was due to theft or fraud should
immediately request the Police to carry
out an investigation. They should also
without delay forward a detailed report of
the case to the Higher ups for further
action of course

23. B. If the loss of store is confirmed, the report should be
accompanied with a suggestion of further action.
C. Disciplinary proceeding/result of inquiry/penalties should
be started.
D. Accounted General/ Auditor General may, however
challenge the decision of department within 15 days, If
follows that department shall not implement their
decision for write off before the lapse of the time limit.
E. Where the losses are due to fraud or negligence on behalf
of a public officer, such officer be surcharged with the
amount of such losses.
F. No stores/Articles be write off from stock register prior to
order by competent authority.

24. ISSUANCE OF STORE FOR PRIVATE USE
If stores urgently required for private use can not be
available locally, Head of Department may at his
discretion, authorize their issue on payment at the
cost proved, over head charges or net current price
whichever is higher. Amount recovered to be
credited as Revenue.
Issue on loan to an individual or Non-Government
institution is prohibited.
Where tally cards are in used, must be recorded by
store keeper on the appropriate tally cards
Way bills are used while transferring of stores from
one place to another or Hiring the stores.

25. INSTRUCTIONS FOR GOVT. VEHICLES
Properly maintenance
Recording of Log Book
Tour programme
No Vehicle should be used for private
purposes
Park in authorized place when it is not in use
Repair to be taken at Govt. workshops

26. SUB STOCK REGISTER
• Items shifted to any branch/section be
entered in sub stock register of concerned
branch/section along with fixed items i.e. air
conditioners or other articles. It is fully
responsibilities of section for its safety.

27. DELEGATION OF FINANCIAL POWER FOR
DISPOSAL OF STORES 2006
Referenc
e of Rules
Subject Admn.
Deptt:
Officer
Category –I
Rule No.3 Purchase and
replacement of
machinery tools , plants
and vehicles including
commercial vehicles
jeeps and land rovers.
Full
Powers
Full
Powers
Above rule(3) operates to keep up sanctioned strength of
vehicles (by FD), minimum 2 lac kms for upto 1600cc bikes and
vehicles and 2.5 lac for remaining is the criteria for replacement

28. Reference
of Rules
Subject Officer
Category - I
Officer Category
–II
Rule
No.4(ii)
Powers to sanction
and incur
expenditure on repair
/replacement of parts
and plants and motor
vehicles subject to
the restrictions that
in absence of
Departments own
workshop ,
quotations and open
tender may be
invited.
Up to Rs.2
lac or 50%
of the un
depreciated
book value (
cost of
purchase)
of the
machinery
which ever
is less.
Up to Rs.150000
or 25% of the
book value (cost
of purchase ) of
the machinery
which ever is
less.

29. Reference
of Rules
Subject Officer
Category
- I
Officer
Category –
II
Rule
No.10
Power to declare motor
vehicles ,machinery,
equipment , spares and
stores/stocks as surplus & /or
unserviceable, provided a
uniform criterion in terms of
distance covered , as under, is
observed: minimum distance
for all motor cars, jeeps and
motor cycles/ scooters with
engine up to 1600CC is 2 lac
km and 2.5 lac kilometers to
all other motor vehicles.
Up to the
value of
Rs.5Lac
per item
Up to the
value of Rs
1 lac per
item.

30. Reference
of Rules
Subject Officer Category
I in District
Disposal
Committee
(DDC)
Officer
Category
- I
Officer
Category
–II
Rule No.11 Powers to
declare surplus
or un-
serviceable
motor vehicles ,
T&P ,machinery
, equipment ,
spares and
stores by
auction.
Full Power Up to Rs.
2 Lac at
a time
Up to
40000 at
a time.

31. ACTIVITIES
Choose the best answer from the given statements: -
1. Professional Training is necessary when:
a. At the time newly recruitment.
b. On job training.
c. On promotion.
d. Pre service training.
e. All above.
f. None of above.
2. Basic emphases of professional Training is:
a. Introduce the personnel about Departmental Laws,Policies.
b. How to deal with administration matters.
c. How to deal with financial affairs.
d. All above.

32. 3. Human Resources includes:
a. Men Power.
b. Matters of customers.
c. Problems of Machinery and equipment.
e. Loan and their payments.
4. At the time of local purchase of stationery, in an
office up to Rs. 50,000/-, what procedure will be
adopted by the Head of that office:
a. Call the tenders.
b. Float the advertisement on PRRA’s Web. site.
c. No need the quotations being petty purchase.
d. All above.

33. 5. A Vocational Training College, Raw Material for
training purpose was purchased, it should be entered
in:-
a. Permanent Stock Register.
b. Consumable Stock Register.
c. Stationery Stock Register.
d. All above
6. Out going letters despatched for different cities,
the Nos. of letters and stamps used will be entered
in:-
a. Consumable Stock Register.
b. Despatch Register.
c. Service stamps Register.
d. None of above.

34. 7. PFR No. 15.1 entrusted the departmental Officers with:-
a. To maintain the correct record of purchase/ Procurements.
b. To keep the stores in proper custody & good efficient
condition.
c. To protect the store/stock from deterioration.
d. All above.
8. It is the duty of officer / official while receiving the
stock/ stores to:-
a. Examine the condition of stock.
b. Count, Measure and weigh the stock.
c. Check the quantities & quality according to given
specifications.
d. All above.
e. None of above.

35. 9. While entering the stock, every article should be:
a. Entered according to serial Nos.
b. Given a separate page.
c. Entered in one register
d. None of above.
10. Before submitting the bills to DAO, it is the duty
of the DDo to deduct:-
a. Income Tax.
b. Sales Tax.
c. Surcharges on late delivery of stock.
d. All above.
e. None of above.

36. 11. While issuing the stock departmental use, it should
observed that:-
a. Request/ Indent Form is approved by the competent
authority.
b. The required articles are available in store.
c. Receiving official/ Officer have signed in stock Register
on its Receipt.
d. All above.
12. While handling, working on a project or training, tools
machinery have some defects:-
a. It should sale out being unserviceable.
b. Got repaired.
c. It should be declared as surplus.
d. None of above.

37. 13. On the recommendation of investigation/ survey
committee, a competent authority can declare it:
a. Condemned.
b. Unserviceable.
c. Spare & surplus.
d. All above
e. None of above
14. After declaration of some articles as unserviceable etc.:-
a. It should be auctioned through advertisement.
b. Amount of sale proceeding be kept for further purchase
c. Articles be kept for minor works.
d. All above.

38. 15. If the articles were purchased from school
funds, when it declared as unserviceable, the
amount of its sale be credited to:-
a. Govt. Treasury.
b. School Funds.
c. Use for any other purpose.
d. None of above.
16. Condemned stores recommended destruction should be:-
a. Destroyed by store Keeper.
b. Destroyed in presence of two senior officer other than
store keeper.
c. Given it to needy person.
d. All above.

39. 17. The intimation of theft/ fraud of store, the matter
should be reported to :-
a. Police Department for investigation.
b. Higher authority for further action.
c. Disciplinary Proceeding be initiated against deflators.
d. All above.
e. None of above.
18. If vehicle is used in an office for official purpose,
who will responsible for the safe custody of log book.
a. Officer Incharge.
b. P.A to the Officer.
c. Driver attached with the vehicle.
d. All above

40. 19. The approved distance for replacement of a Jeep,
cars, bike or such vehicles having capacity up to
1600 CC, is:-
a. 1,00,000 K.M
b. 2,00,000 K.M
c. 3,00,000 K.M
d. None of above.
20. D.D.C have the power to declare a vehicle surplus,
or unserviceable, replacement etc. up to value of:-
a. Rs. 2 Lac at a time.
b. Rs. 3 Lac at a time.
c. Rs. 4 Lac at a time.
d. Full power.
e. None of above.

41. ALLAH HAFIZ